Each operator shall calculate the emissions by taking into account the potential CO₂ emissions from all emission relevant processes at the installation, as well as the amount of CO₂ captured and transferred to the transport network, using the following formula:

E_{capture installation} = T_input + E_{without capture} – T_{for storage}

Where:

E_{capture installation}

Total greenhouse gas emissions of the capture installation;

T_input

Amount of CO₂ transferred to the capture installation, determined in accordance with Article 40 to 46 and Article 49.

E_{without capture}

Emissions of the installation assuming the CO₂ were not captured, meaning the sum of the emissions from all other activities at the installation, monitored in accordance with relevant sections of Annex IV;

T_{for storage}

Amount of CO₂ transferred to a transport network or a storage site, determined in accordance with Article 40 to 46 and Article 49.

In cases where CO₂ capture is carried out by the same installation as the one from which the captured CO₂ originates, the operator shall use zero for T_input.

In cases of stand-alone capture installations, the operator shall consider E_{without capture} to represent the amount of emissions that occur from other sources than the CO₂ transferred to the installation for capture. The operator shall determine those emissions in accordance with this Regulation.

In the case of stand-alone capture installations, the operator of the installation transferring CO₂ to the capture installation shall deduct the amount T_input from the emissions of its installation in accordance with Article 49.

Each operator shall determine the amount of CO₂ transferred from and to the capture installation in accordance with Article 49 by means of measurement methodologies carried out in accordance with Articles 40 to 46.

Only where the operator of the installation transferring CO₂ to the capture installation demonstrates to the satisfaction of the competent authority that CO₂ transferred to the capture installation is transferred in total and to at least equivalent accuracy, may the competent authority allow that operator to use a calculation-based methodology in accordance with Article 24 or 25 to determine the amount T_input instead of a measurement-based methodology in accordance with Article 40 to 46 and Article 49.