Greenhouse Gas (GHG)

Emissions Measurement and

Reporting Guidelines
PART III: INTRODUCTION TO THE EMISSIONS REPORT
VERSION 2 29 MARCH 2021

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Contents
1. Introduction to the Guidelines ..................................................................................................... 4
1.1 Purpose .................................................................................................................................. 4
1.2 Scope ..................................................................................................................................... 4
2. Overview of the Emissions Report Form...................................................................................... 5
2.1 Layout and general rules ....................................................................................................... 5
2.2 Accounting of non-reckonable emissions ............................................................................. 8
Table 1: List of non-reckonable emissions....................................................................................... 8
2.3 Pre-Population of ER using Previous ER ..............................................................................10
2.4 Auto-population of fuel combustion data from/to fuel use table of the Energy Use Report
under the Energy Conservation Act ..................................................................................................11
2.5 Submission of the ECA Energy Use Report and CPA Emissions Report ...............................13
2.6 Units, decimal places and truncation ..................................................................................14
2.7 First emissions reporting for taxable facilities registered after June 2018 .........................15
2.8 List of Supporting Documents .............................................................................................15
3. Emissions Report Sub-Forms......................................................................................................16
3.1 Fuel Combustion ..................................................................................................................16
3.2 Ethylene production ............................................................................................................22
3.3 Ethylene oxide production ..................................................................................................24
3.4 Flares ...................................................................................................................................26
3.5 Vents ....................................................................................................................................29
3.6 Fugitive emissions................................................................................................................31
3.7 Coal gasification...................................................................................................................33
3.8 Integrated circuit or semiconductor production .................................................................35
3.9 Thin-film transistor flat panel display (TFT FPD) or liquid crystal display (LCD) production39
3.10 Iron and steel production ....................................................................................................42
3.11 Use of GHGs in fire protection equipment ..........................................................................44
3.12 Use of HFCs or PFCs in refrigeration and air-conditioning equipment ...............................46
3.13 Use of HFCs and PFCs in solvents ........................................................................................48
3.14 Use of lubricants or paraffin waxes .....................................................................................50
3.15 Use of SF6 in electrical equipment.......................................................................................53
3.16 Any other process or activity resulting in GHG emissions ...................................................57

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Revision History

Version no. Revision date Summary of changes

1 25 Feb 2020 Initial release

2 29 Mar 2021 Amendments to align with Carbon Pricing Act 2018

(Amendment of Second Schedule) Order 2021 and incorporate
the enhancements to the Emissions Report Form in EDMA
system

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1. Introduction to the Guidelines

1.1 Purpose
This document is aligned with and supports the Carbon Pricing (Measurement, Reporting and
Verification) Regulations 2018 under the Carbon Pricing Act (CPA).

This document is part of a series of Measurement and Reporting (M&R) guidelines and templates
developed by the National Environment Agency (NEA):

i) Part I: Introduction to the GHG Measurement and Reporting Requirements

ii) Part II: Monitoring Plan

iii) Part III: Emissions Report

This series of guidelines aim to provide guidance on:

i) the implementation of the Measurement and Reporting (M&R) requirements;

ii) compliance requirements relating to the measurement and reporting of greenhouse gas
(GHG) emissions; and

iii) the preparation of the Monitoring Plan and the Emissions Report.

This series of guidelines should be read in conjunction with the Greenhouse Gas (GHG) Verification
and Accreditation (V&A) guidelines and templates.

1.2 Scope
The Emissions Report (ER) Form is an electronic form available at https://www.edma.gov.sg/. A step-
by-step guide to navigating the online ER Form can be downloaded from the Emissions Data
Monitoring and Analysis (EDMA) System. This guideline highlights the computation formulae and
special instructions for filling up the ER Form.

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2. Overview of the Emissions Report Form

2.1 Layout and general rules

Firstly, GHG emissions are reported at the emission stream or process-level. The ER Form consists
of 16 sub-forms and each sub-form has the following layout.

For the first reporting using the ER form, reportable facilities are to identify all emission streams and
create the relevant sub-forms. For subsequent reporting, these sub-forms would then be
automatically created in the ER, building from the previous reporting. Facilities are also able to add on
additional sub-forms, if new emission streams become applicable.

For taxable facilities, the sub-forms for all emission streams should be created as per listed in the
Monitoring Plan. For subsequent reporting, these sub-forms would also be automatically created in
the ER.

Facilities are required to report/declare '0' if there is nil activity data/GHG emissions.

Layout

The general formulae displayed

is the same formulae in the
M&R Appendix.

Emission stream identifier / process name

Information is entered into the

Activity Data and Conversion
Factor panels (at the left and
right hand sides respectively.)

Remarks box

The emission stream summary

displays the calculated emissions
in terms of CO2e by type of GHG.

The emission source summary

displays the calculated
emissions in terms of CO2e for
each emission stream by type
of GHG.

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General Rules

In the Activity Data and Conversion Factor panels, a field either consists of a dropdown list of pre-
populated entries for selection, or is a blank box for entering text or numeric values. Fields in dark
grey are not applicable to the emission stream, while fields in light grey are not editable. The main
types of information entered into the Emissions Report are as follow:

Activity Data panel Conversion Factor panel

• Emission stream identifier (only for • Site-specific conversion factor
taxable facilities) (where applicable)
• Emissions quantification method
• Emission stream type / process,
fuel, feedstock type
• Activity data

The steps to enter information into the Activity Data and Conversion Factor panels in each ER sub-
form are as follow:

1) Fill up the fields in the Activity Data panel, from left to right and row-by-row. The Conversion
Factor panel, if applicable, will appear after the emissions quantification method and the emission
stream type / fuel, feedstock or process type have been filled up. The default conversion factors
are based on, and have been aligned with, the M&R Appendix.

2) Complete the Conversion Factor panel by entering a site-specific conversion factor, where
applicable. Fields in light grey are non-editable and typically consists of default emission factors.

3) Provide additional information in the Remarks Box, where applicable (refer to Sections 2.6 and 3
for more information).

4) Proceed to next emission stream/process or summary by clicking on the relevant button within
the Emission Stream Summary to i) add new emission stream / process, ii) remove emission
stream / process, or iii) add to aggregate summary.

5) To add a new emission source, navigate to the top of the ER Form where the dropdown box to
add emission source is located.

6) To submit the ER Form, navigate to the bottom of the webpage to i) upload the relevant
supporting documents such as the verification report (for taxable facilities), and ii) click on the ‘set
to ready’ button. Thereafter, upload the signed endorsement form under the “Endorsement”
section and click on the “Submit” button.

Secondly, the ER Form is designed to be aligned with the M&R requirements under the Carbon
Pricing Act and the M&R Appendix.

a) The emissions quantification methods and emission stream types applicable to each emission
source shall be selected from the dropdown lists. There are three methods available for the
quantification of GHG emissions. Please refer to M&R Guidelines Part II: Monitoring Plan; Section
3 for detailed information.

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 Method 1: Calculation Approach

• Calculation of emissions from activity data (e.g. amount of fuel or process input) and appropriate
conversion factors (e.g. emission factors and net calorific values).

Method 2: Material Balance

• Determination of CO2 emissions based on the carbon content entering the process through
feedstock and the amount exiting the process through products

Method 3: Direct Measurement

• Measurement of GHG emissions directly at the point of release, e.g. a Continuous Emissions
Monitoring System (CEMS) that measure the exhaust gas flow rate and the concentration of the
GHG emissions at an exhaust stack.

b) Default conversion factors (emission factors and net calorific values), and Global Warming
Potential (GWP) values have been programmed into the ER sub-forms. Please refer to the M&R
Appendix for details.

c) The ER form has taken the treatment of non-reckonable emissions into account (see Section 2.2).

Thirdly, the formulae for computing GHG emissions (as a function of activity data and conversion
factors) have been fixed for each sub-form. When the activity data and site-specific conversion factor
(where relevant) have been entered, the GHG emissions will be calculated and reflected in the
emission stream summary.

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2.2 Accounting of non-reckonable emissions
On reporting non-reckonable emission sources or GHG, the ER Form has been designed to pre-set
certain emissions sources or GHG as non-reckonable. For a few other emissions streams or GHG,
facilities have the flexibility to designate them as non-reckonable. Detailed instructions are provided
in each ER sub-form. The list of non-reckonable emissions sources or GHG is summarised in Table 1.

Table 1: List of non-reckonable emissions

S/N GHG and circumstance of emission Relevant emission source

NON-RECKONABLE BY DEFAULT
1 NF3 emitted in any circumstance When NF3 emissions are reported in:
• Integrated circuit or semiconductor production
• Thin-film transistor flat panel display (TFT FPD) or
liquid crystal display (LCD) production
• Any other process or activity resulting in GHG
emissions
2 CO2 emitted in the combustion of any of When CO2 emissions are reported in:
the following: • Fuel Combustion
(i) biodiesels; and the fuels at the right-hand side are chosen as the
(ii) biogasoline; emission stream type.
(iii) charcoal;
(iv) landfill gas;
(v) sludge gas;
(vi) sulphite lyes (Black Liquor);
(vii) wood or wood waste;
(viii) other biogas;
(ix) other liquid biofuel;
(x) other primary solid biomass.

2 SF6 emitted in the course of When SF6 emissions are reported in:
manufacturing, installing, using or • Use of SF6 in electrical equipment
disposing of any electrical equipment.

3 CO2 Emitted in the course of using any When CO2 emissions are reported in:
lubricant or paraffin wax. • Use of lubricants or paraffin waxes

4 Any GHG emitted in the course of using When GHG emissions are reported in:
any fire protection equipment. • Use of GHGs in fire protection equipment

5 Any GHG (i.e. CO2, CH4 and N2O) emitted When GHG emissions are reported in:
as a fugitive emission (excluding flaring • Fugitive emissions
and venting).

6 Any GHG (i.e. CO2, CH4 and N2O) emitted When GHG emissions are reported in:
in the course of using any fuel on which • Fuel Combustion
excise duty is payable, or which is exempt and “gas/diesel oil” or “motor gasoline” is chosen as the
from the payment of excise duty, under emission stream type.
the Customs Act (Cap. 70).
If diesel oil with sulphur content of more than 10ppm was
used, facilities shall select “Others (please specify)” and
input “high sulphur diesel oil” under the description of fuel
type, and indicate the emission stream as” Reckonable”
from reporting period 2021 onwards.

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S/N GHG and circumstance of emission Relevant emission source
CORPORATIONS TO SELECT ‘NON-RECKONABLE’ OR ‘NON-RECKONABLE CO2’
UNDER THE FIELD:
• ‘EMISSION STREAM / PROCESS IS RECKONABLE OR NON-RECKONABLE’; OR
• ‘CO2 EMISSION IS RECKONABLE OR NON-RECKONABLE’
1 CO2 emitted in the combustion of any of 1. When CO2 emissions are reported in –
the following: • Vents
(i) biodiesels; • Flares
(ii) biogasoline; and “non-reckonable” is selected under the field: “CO2
(iii) charcoal; Emission is Reckonable or Non-reckonable"
(iv) landfill gas;
(v) sludge gas; 2. When CO2 emissions are reported in –
(vi) sulphite lyes (Black Liquor); • Any other process or activity resulting in GHG
(vii) wood or wood waste; emissions
(viii) other biogas; and (i) “Other (please specify)” is chosen as the emission
(ix) other liquid biofuel; stream type, and (ii) “Non-reckonable CO2” is selected
(x) other primary solid biomass. under the field: “Emission stream / process is Reckonable
or Non-reckonable"

2 CO2 used and emitted in the course of When CO2 emissions are reported in –
blasting or purging • Any other process or activity resulting in GHG
emissions
and (i) “CO2” is selected under the field “g: Type of GHG
emitted”, and (ii) “non-reckonable” is selected under the
field: “Emission stream / process is Reckonable or Non-
reckonable"

3 Any HFC or PFC emitted in the course of When HFC or PFC emissions are reported in –
using any refrigeration and • Use of HFCs or PFCs in refrigeration and air-
air‑conditioning equipment for conditioning equipment
non‑manufacturing purposes. and “non-reckonable” is selected under the field:
“Emission stream / process is Reckonable or Non-
reckonable"

4 Any GHG (i.e. CO2, CH4 and N2O) emitted When GHG emissions are reported in –
in the course of using any fuel on which • Fuel Combustion
excise duty is payable, or which is and (i) “Other (please specify)” is chosen as the emission
exempt from the payment of excise stream type, and (ii) “Non-reckonable” is selected under
duty, under the Customs Act (Cap. 70). the field: “Emission stream / process is Reckonable or Non-
reckonable".

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2.3 Pre-Population of ER using Previous ER
This section applies to taxable and reportable facilities from second reporting period onwards.

To simplify the annual emissions reporting by facilities, the EDMA system will pre-populate the new
ER (e.g. 2020 ER) based on the emissions streams submitted in the previous ER (e.g. 2019 ER) for the
same business facility. In particular, all non-numerical fields will be pre-filled as per previous year’s ER
(refer to screenshot below). GHG Manager can make changes as required in the new ER (e.g. input
numerical fields, add/delete emissions streams) and save/submit.

Emissions Report - Screen capture:

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2.4 Auto-population of fuel combustion data from/to fuel use table of the
Energy Use Report under the Energy Conservation Act
This section applies to facilities registered under both the Carbon Pricing Act (CPA) and the Energy
Conservation Act (ECA).

To avoid duplication of reporting effort and provide consistency in the data reported to NEA, fuel
combustion data reported in the ER will be auto-populated into the “Details of Fuel and Energy
Commodities – Type of Fuel” Table of the Energy Use Report (EUR) under the Energy Conservation Act
(for taxable facilities), and vice versa (for reportable facilities).

Data flow: Source → Target For taxable facilities For reportable facilities
“Source” report CPA ER ECA EUR
“Target” report ECA EUR CPA ER

To ensure consistency in the data reported, the EDMA system will highlights discrepancies in the auto-
populated shared fields within the “target” report. The list of shared fields is as follow:

CPA Emissions Report ECA Energy Use Report

f: Fuel/ Emission stream type Type of Fuel
Description of fuel type (If Others is selected) Others textbox under “Type of Fuel”
Unit of Measure (in Activity Data panel) Unit of Measure (under “Quantity”)
Qf: Total quantity of fuel used for purposes of Total quantity of fuel used for purposes of producing
producing or providing energy or providing energy
Total in TJ Total in TJ
Site-specific (under “Net Calorific Value”) Local Factor (under “Net Calorific Value”)
Inventory as at 1st Jan Inventory as at 1st Jan
Purchased Purchased
Sold Sold
Inventory as at 31st Dec Inventory as at 31st Dec

After the facility has filled up the “source” report and set its status to ‘ready’, when opening the
“target” report (in ‘ready’ status or earlier), the system will display an acknowledgement prompt,
requesting the facility to accept or cancel the acknowledgement prompt. Accepting the
acknowledgement prompt will retrieve the values from the “source” report and update the fields
accordingly, while cancelling the prompt will disable the auto-population.

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 “Source” “Target” Acknowledgement prompt shown in the “Target” report
report report

Reportable ECA EUR CPA ER

facilities

Taxable CPA ER ECA EUR

facilities

Please also note the following rules adopted by the EDMA system:

• For taxable facilities, if more than one stream has the same fuel type, unit of measure and net
calorific value, the activity data will be summed up and be reflected as a line item in the ECA EUR.

• For taxable facilities: if (i) town gas, (ii) natural gas and (iii) natural gas liquids which are reported
in energy units, any site-specific NCV will not be auto-populated from the ER to the ECA EUR.

• For municipal waste, there is no default NCV. The site-specific value will be auto-populated to the
ECA EUR (for taxable facilities) under ‘local factor’. For reportable facilities, the default NCV of 8.5
TJ/103 tonne will be auto-populated to the ER under ‘site-specific’.

• For reportable facilities, fuels (i) not used for combustion (i.e. only reported under ‘produced for
purposes of producing or providing energy’) e.g. Naphtha, or (ii) do not have a GHG emission factor
(i.e. hydrogen), will not be auto-populated into the ER.

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• For taxable facilities, fuels not used for combustion (i.e. only reported under ‘produced for
purposes of producing or providing energy’) e.g. Naphtha, or fuels that do not have a CO2 emission
factor (i.e. hydrogen), still need to be reported in the EUR but are not required for Emissions
Report. The EUR allows for reporting of such fuel streams.

• For taxable facilities: when filling up the breakdown of Qf in the ECA EUR under (i) used directly
or for purposes other than electricity or stream generation and (ii) used for purposes of electricity
or stream generation, the sum should add up to the auto-populated value of Qf in the ECA EUR.
This Qf value that has been auto-populated to the EUR, has been truncated at 4 decimal places.
Hence, the sum of (i) and (ii) should be the truncated Qf value.

2.5 Submission of the ECA Energy Use Report and CPA Emissions Report
There is no fixed submission sequence for the “source” and “target” reports, although the ideal
scenario is for the facility to complete the “source” report before the “target” report. Should the
facility tries to submit the “target” form when “source” form has not been submitted, there will be an
acknowledgement checkbox requesting the facility to acknowledge that the “source” has not be
submitted yet.

For reportable facilities For taxable facilities

“Source” report ECA EUR CPA ER
“Target” report CPA ER ECA EUR

Acknowledgement checkbox shown in the “Target” report

For reportable facilities

My Corporation’s Submission page – Carbon Pricing Act (Emissions Report)

For taxable facilities

My Corporation’s Submission page – Energy Conservation Act (ECA)

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Regardless of the submission sequence and should there be a difference (e.g. error in data entry) in
the shared fields, the facility should re-open the relevant form and make the changes.

In addition, should there be an update to any shared field, the facility should re-open the “source”
form to make the edits, and re-open the “target” form to allow the system to perform the auto-
population of the updated data.

2.6 Units, decimal places and truncation

The EDMA system allows the input and display of activity data and conversion factors with up to 15
decimal places in the ER form to provide the level of precision necessary for the final computation of
GHG emissions. Taxable facilities shall enter the exact numeric values (e.g. as per values in the primary
data sources such as the invoices or meter readings) in the ER Form to ensure accurate computation
of GHG emissions.

It is important to note that the summation of the displayed emission numbers may not always tally
with the final value displayed at the bottom of the summary or aggregate table due to truncation of
the numbers.

Calculated non-zero values which are less than 0.0001 (e.g. 0.00003) will be displayed with the less
than sign "<" (i.e. <0.0000) in the ER Form.

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2.7 First emissions reporting for taxable facilities registered after June
2018
For taxable facilities whose first reporting period (that informs amount of the carbon tax) commences
on 1 April of the year (instead of the start of the year), the taxable facilities are to:

a. complete the Emissions Report forms based on data for the reporting period of 1 April to 31
December; and
b. record the GHG emissions (in tonne GHG) for the period of January to March in the Remarks
box provided under the respective ER sub-forms.

2.8 List of Supporting Documents

The list of supporting documents for reportable and taxable facilities are as follow:

Reportable facilities Taxable facilities

Underlying calculations for both reckonable and non- Underlying calculations for non-reckonable emission
reckonable emissions such as spreadsheets, and such as spreadsheets for the full reporting period,
evidence for activity data or conversion factors e.g. and evidence for activity data or conversion factors
invoices, test reports. e.g. screenshots of invoices indicating the activity
data quantities, test reports.

Underlying calculations for reckonable emissions

such as spreadsheets.
Process flow diagram(s) that show the various GHG- Verification Report,
emitting processes and activities. Letter on change of verifiers (if applicable)

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3. Emissions Report Sub-Forms

3.1 Fuel Combustion

☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The EDMA system applies Equation (1a) when Qf is provided in mass units. For fuels reported
in energy units, the EDMA system will convert the total amount of fuel combusted into TJ for
emissions calculation. If unit of measure, btu (mmBTU/bbBTU) or Wh (KWh/MWh/GWh), is
selected for natural gas, natural gas liquids or town gas, please report Qf based on the higher
heating value as a HHV-LHV conversion will be applied by the EDMA system as per Equation
(1b). For site-specific fuels reported in TJ, please input “0” for the NCV as there are no default
NCVs provided.

3) For the fuel / emission stream type, if ‘Other’ is selected, description of the fuel type must be
reported. The facility must also indicate if the emission stream / process is reckonable or non-
reckonable (e.g. Compressed Natural Gas is non-reckonable), or if only CO2 is non-reckonable
(e.g. fuel that is biogenic). The physical state of the fuel must also be selected in order for the
EDMA system to generate the Tier 1 default CH4 and N2O emission factors.

4) For the incineration of municipal waste (i.e. the selected fuel type is municipal waste), the
EDMA system applies Equation (2) which requires alternative CO2, CH4 and N2O emission
factors, based on waste incinerated on a weight basis, to be provided. The Tier 1 default CH4
and N2O emission factors for municipal waste are based on continuous incineration and stoker
technology. For other types of incineration and technology, please provide site-specific CH4
and N2O emission factors for municipal waste. There is no Tier 1 default CO2 emission factor
for municipal waste and it should be derived based on non-biogenic carbon. Biogenic CO2
emissions are to be reported in a separate field provided.

5) There are shared fields with the ECA Energy Use Report (Energy Consumption & Production),
marked with **. Data in these fields will be auto-populated either to or from the CPA
Emissions Report.

(1a) Calculation Approach (for all fuel types except municipal waste) reported in mass unit

𝐸𝑔 = 𝑄𝑓 × 𝑁𝐶𝑉𝑓 × ∑(𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )

16
(1b) Calculation Approach for fuel (natural gas, natural gas liquids and town gas) reported in btu
(mmBTU/bbBTU) or Wh (KWh/MWh/GWh)

𝐸𝑔 = 𝑄𝑓 (𝑖𝑛 𝐻𝐻𝑉) × 𝑐𝑜𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 𝑡𝑜 𝑇𝐽 × 𝐻𝐻𝑉 − 𝐿𝐻𝑉 𝑐𝑜𝑛𝑣𝑒𝑟𝑠𝑖𝑜𝑛 × ∑(𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )

(2) Calculation Approach for the incineration of municipal waste

𝐸𝑔 = 𝑄𝑀𝑊 × ∑(𝐸𝐹𝑀𝑊,𝑔 × 𝐺𝑊𝑃𝑔 )

(3) Direct Measurement

𝐸𝑔 = 𝐸𝐶𝑂2 + 𝐸𝐶𝐻4 + 𝐸𝑁2𝑂

= 𝐸𝐶𝑂2 + [𝑄𝑓 × 𝑁𝐶𝑉𝑓 × ∑ (𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )]

𝑔=𝐶𝐻4,𝑁2𝑂

Parameter ID Parameter description Unit

Eg Emissions for GHG (g) i.e. CO2, CH4 and N2O tonne CO2e
Qf Quantity of fuel (f) combusted i.e. total quantity of fuel used for tonne
purposes of producing or providing energy
NCVf Net calorific value of fuel (f) GJ/tonne
(equivalent to
TJ/kt)
EFf,g Emission factor for CO2, CH4 and N2O for fuel (f) on a net calorific basis tonne GHG/TJ
(equivalent to
kg GHG/GJ)
EFMW,g Emission factor for CO2, CH4 and N2O for municipal waste on a weight Tonne GHG
basis /tonne of
municipal waste
GWPg Global warming potential for GHG (g) -

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Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

Method 1a: Calculation Approach for all fuel types except (i) municipal waste; and (ii) town gas, natural
gas and natural gas liquids which are reported in energy units (btu or Wh)

𝐸𝑔 = 𝑇𝑜𝑡𝑎𝑙 𝑖𝑛 𝑇𝐽 × ∑(𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )

Method 1b: Calculation Approach for town gas and natural gas which are reported in btu or Wh

𝐸𝑔 = 𝑇𝑜𝑡𝑎𝑙 𝑖𝑛 𝑇𝐽 × 0.9 × ∑(𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )

Method 1b: Calculation Approach for natural gas liquids which are reported in btu or Wh

𝐸𝑔 = 𝑇𝑜𝑡𝑎𝑙 𝑖𝑛 𝑇𝐽 × 0.95 × ∑(𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )

Method 2: Calculation Approach for the incineration of municipal waste

𝐸𝑔 = 𝑄𝑓 × ∑(𝐸𝐹𝑀𝑊,𝑔 × 𝐺𝑊𝑃𝑔 )

18
Method 3: Direct Measurement

𝐸𝑔 = 𝐸𝐶𝑂2 + 𝐸𝐶𝐻4 + 𝐸𝑁2𝑂

= 𝐸𝐶𝑂2 + [𝑄𝑓 × 𝑁𝐶𝑉𝑓 × ∑ (𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔 )]

𝑔=𝐶𝐻4,𝑁2𝑂

Field name Field type Business rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan
taxable facilities)
Emissions quantification Dropdown Taxable facilities
method Select the method based on the Monitoring Plan (for CO2
emissions):
• Method 1: Calculation Approach
• Method 3: Direct Measurement

If Method 3: Direct Measurement is chosen e.g. DM_F1, CH4 and

N2O emissions are reported within the same form i.e. no need to
create a new form for CA_P1 to report CH4 and N2O emissions

Reportable facilities
Select the relevant method.
Emission stream / Dropdown For reporting a user-specified fuel, select an option as follows:
process is Reckonable or • Reckonable: CO2, CH4 and N2O emissions are all reckonable
Non-Reckonable • Non-reckonable: CO2, CH4 and N2O emissions are all non-
reckonable (e.g. CNG)
• Non-reckonable CO2: CH4 and N2O emissions are reckonable
while CO2 is non-reckonable (e.g. biofuel, biomass)
f: Fuel/ Emission stream Dropdown Refer to the M&R Appendix on the range of options.
type**
This list of fuels is the same as the list under the ECA Energy Use
Report (Energy Consumption & Production), with the exclusion of
‘hydrogen’.

To report a user-specified fuel, select ’Other (please specify)’ and

report the fuel under ‘Description of fuel type**’.

If diesel oil with sulphur content of more than 10ppm was used,
facilities shall select “Others (please specify)” and input “high
sulphur diesel oil” under the description of fuel type, and indicate
the emission stream as “Reckonable” from reporting period 2021
onwards.

Description of fuel Text Only applicable for input when ‘Other (please specify)’ is selected
type** under ‘f: Fuel/ Emission stream type**’.

Taxable Facilities
Enter emission stream type based on the Monitoring Plan (e.g. waste
solvent)

Reportable facilities

19
Field name Field type Business rules
Enter the relevant fuel name.
Physical state Dropdown Only applicable for selection when ‘Other (please specify)’ is
selected under ‘f: Fuel/ Emission stream type**’.

For reporting a user-specified fuel, select an option below:

• Solid
• Liquid
• Gas

Based on the selected physical state, the default CH4 and N2O
emission factors will be displayed in the conversion factor panel.
Unit of Measure** Dropdown Unit of the following activity data fields:
• Qf: Total quantity of fuel used for purposes of producing or
providing energy**
• Inventory as at 1st Jan**
• Purchased**
• Sold**
• Inventory as at 31st Dec**

Relevant units of measure will be displayed depending on the

selected fuel type under ‘f: Fuel/ Emission stream type**’
• Gramme (g), Kilogramme (kg), Tonne (t), Kilotonne (kt),
• Short ton (st), Long ton (lt), Pound (lb),
• Million Btu (mmBTU), Billion Btu (bbBTU),
• Joule (J), Megajoule (MJ), Gigajoule (GJ), Terajoule (TJ),
• Kilowatt-hour (KWh), Megawatt-hour (MWh), Gigawatt-hour
(GWh),
• Tonne of Oil Equivalent (toe), Kilotoe (Ktoe), Milliontoe (Mtoe)

Inventory as at 1st Numeric Common fields with the ECA Energy Use Report (Energy
Jan** Consumption & Production) are marked with **. Data in these fields
will be auto-populated either to or from the Emissions Report.
Purchased**
If there is more than one emission stream of the same fuel type and
Sold** unit of measure (i.e. NCVs are same/different), where there is a
common inventory, facility can choose to enter these information
Inventory as at 31st under one emission stream and enter ‘0’ for these fields under the
Dec** remaining emission streams.
Qf: Total quantity of fuel Numeric Quantity of fuel combusted in the selected unit of measure.
used for purposes of
producing or providing Enter ‘0’, if there was no fuel combusted in the reporting year.
energy**
Total in TJ** Calculated Quantity of fuel combusted in terms of TJ. Qf entered will be
converted into TJ (refer to Annex A for calculations performed by the
EDMA system).
ECO2: CO2 Emissions Numeric Enabled only if Method 3: Direct Measurement is selected.
using Direct
Measurement (tonne) To enter the quantity of reckonable CO2 emissions. If there is nil
activity data, enter ‘0’.

Non-reckonable CO2 emissions (e.g. from diesel combusted in the

same boiler or incinerator) should be reported under a separate ER
sub-form using Calculation Approach

20
Field name Field type Business rules
Biogenic CO2 emissions Numeric Enabled only if ‘Municipal waste’ is selected under ‘f: Fuel/ Emission
from municipal waste stream type**’.
combustion (tonnes)
As CO2 emissions are from biogenic sources, it is accounted as non-
reckonable in the emissions summaries.
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

NCVf: Net calorific value**
- Unit of Fixed GJ/tonne
measure
- Default Fixed Pre-populated based on selected fuel type under ‘f: Fuel/ Emission
stream type**’.

Displays “N/A” for municipal waste and user-specified fuels.

- Site-specific Numeric Enter the site-specific NCV, if any. If not, the EDMA system will use
the default value for emissions calculation.

For municipal waste, there is no default NCV. The site-specific NCV

will be auto-populated to the ECA EUR (for taxable facilities) under
‘local factor’. For reportable facilities, the default NCV of 8.5 TJ/10 3
tonne will be auto-populated to the ER under ‘site-specific’.

For town gas, natural gas and natural gas liquids, which are reported
in energy units, the site-specific NCV will not be auto-populated to
the ECA EUR (for taxable facilities) as they are not used to compute
the energy consumption.
CO2, CH4 and N2O emission factors for all fuel/emission stream types except municipal waste: EFf,CO2,
EFf,CH4, EFf,N2O
- Unit of Fixed tonne CO2/TJ
measure tonne CH4/TJ
tonne N2O/TJ
- Default Fixed Pre-populated based on selected fuel type under ‘f: Fuel/ Emission
stream type**’.
For CO2, displays “N/A” for user-specified fuels.
For CH4 and N2O emission factors of user-specified fuels, refer to
M&R Appendix.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.
Non-biogenic CO2; CH4 and N2O emission factors for municipal waste: EFMW,CO2, EFMW,CH4, EFMW,N2O
- Unit of Fixed tonne CO2/tonne municipal waste
measure g CH4/tonne municipal waste
g N2O/tonne municipal waste
- Default Numeric N/A for non-biogenic CO2 emission factor. Refer to M&R Appendix.
- Site-specific Numeric Compulsory field for CO2 emission factor

For CH4 and N2O, enter the site-specific emission factor, if any. If not,
the EDMA system will use the default value for emissions calculation.

21
3.2 Ethylene production
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) For the feedstock / emission stream type, if ‘Other feedstock’ is selected, the description of
the feedstock type must be reported. The site-specific emission factors for CO2 and CH4 must
also be reported.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑓 × ∑ 𝐸𝐹𝑓,𝑔 × 𝐺𝑊𝑃𝑔

(2) Material Balance / Direct Measurement

𝐸𝑔 = 𝐸𝐶𝑂2 + [𝑄𝑓 × 𝐸𝐹𝑓,𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 ]

Parameter ID Parameter description Unit

Eg Emissions for GHG (g) i.e. CO2 and CH4 tonne CO2e
Qf Quantity of ethylene produced using feedstock (f) Tonne
EFf,GHG Emission factor for GHG (g) based on feedstock (f) tonne GHG/tonne ethylene
produced
GWPg Global warming potential for GHG (g) -

Emissions Report – Screen capture

22
Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Dropdown Select the method * (for CO2 emissions):
method • Method 1: Calculation Approach
• Method 2: Material Balance
• Method 3: Direct Measurement

If Method 2: Material Balance or Method 3: Direct Measurement is

chosen e.g. DM_P1, CH4 emissions are reported within the same
form i.e. no need to create a new stream CA_P1 for CH4 emissions.
f: Feedstock/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified feedstock, select ‘Other feedstock (please
specify)’.
Description of feedstock Text Enter feedstock type *
type
Qf: Quantity of ethylene Numeric If there is nil activity data, enter ‘0’.
produced (tonne)

ECO2: CO2 Emissions Numeric Enabled only if Method 2: Material Balance or Method 3: Direct
using Material Balance Measurement is selected
or Direct Measurement
(tonne) If there is nil activity data, enter ‘0’.
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

CO2 and CH4 emission factors: EFf,CO2, EFf,CH4,
- Unit of Fixed tonne CO2/tonne ethylene produced
measure tonne CH4/tonne ethylene produced
- Default Fixed Pre-populated based on selected feedstock type under ‘f:
Feedstock/ Emission stream type’.

Displays “N/A” for other feedstock type.

- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.

Auto-calculated if Method 2: Material Balance or Method 3: Direct

Measurement is selected.
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

23
3.3 Ethylene oxide production
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) For the process / emission stream type, if ‘Other’ is selected, the (i) description of the process type
and (ii) site-specific CO2 emission factor must be reported.

3) For the type of abatement technology used, if ‘Other abatement’ is selected, the (i) description of
the abatement type and (ii) site-specific CH4 emission factor must be reported.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑝 × [𝐸𝐹𝑝,𝐶𝑂2 + (𝐸𝐹𝑎,𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 )]

(2) Material Balance

𝐸𝑔 = 𝐸𝐶𝑂2 + (𝑄𝑝 × 𝐸𝐹𝑎,𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 )

Parameter ID Parameter description Unit

Eg Emissions for GHG (g) i.e. CO2, CH4 and N2O tonne CO2e
Qp Quantity of ethylene oxide produced in process (p) tonne
EFp,CO2 Emission factor for CO2 based on process (p) tonne CO2/tonne ethylene
oxide produced
EFa,CH4 Emission factor for CH4 based on abatement type (a) tonne CH4/tonne ethylene
oxide produced
GWPg Global warming potential for GHG (g) -

Emissions Report – Screen capture

24
Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Dropdown Select the method *:
method • Method 1: Calculation Approach
• Method 2: Material Balance

If Method 2: Material Balance is chosen e.g. MB_P1, CH4 emissions

are reported within the same form i.e. no need to create a new
stream CA_P1 for CH4 emissions.
p: Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified process, select “Others”.
Description of process Text Enter process type *
type
Description of Text Enter the type of abatement technology *
abatement technology
used
Qp: Quantity of ethylene Numeric If there is nil activity data, enter ‘0’.
oxide produced (tonne)
ECO2: CO2 Emissions Numeric Enabled only if Method 2: Material Balance is selected.
using Material Balance
(tonne) If there is nil activity data, enter ‘0’.
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

CO2 and CH4 emission factors: EFp,CO2, EFa,CH4
- Unit of Fixed tonne CO2/tonne ethylene oxide produced
measure tonne CH4/tonne ethylene oxide produced
- Default Fixed Pre-populated based on selected fuel type under ‘p: Process/
Emission stream type’.

For CO2 emission factor, displays “N/A” for other process type.

For CH4 emission factor, displays “N/A” for other abatement type.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.

Auto-calculated if Method 2: Material Balance is selected.

*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

25
3.4 Flares
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) If applicable, please report the site-specific flare combustion efficiency as well as the site-
specific CO2 and CH4 emission factors. If a site-specific flare combustion efficiency is reported,
the default CO2 and CH4 emission factors would not be applicable.

3) Based on the formula, the site-specific CO2 and CH4 emission factors should have accounted
for the site-specific flare combustion efficiency i.e. CO2 emission factor, EFp,CO2,fe should be
EFp,CO2 X fe while the CH4 emission factor, EFp,CH4,fe should be EFp,CH4 X (1-fe).

4) For the process / emission stream type, if 'Others' is selected, the description of process type
must be reported.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑝 × ∑ 𝐸𝐹𝑝,𝑔,𝑓𝑒 × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions for GHG (g) i.e. CO2, CH4 and N2O tonne CO2e
Qp Quantity of flare gas produced by process (p) tonne
EFp,CO2,fe Emission factor for CO2 based on process (p) and flare tonne CO2/tonne flare gas
efficiency (fe)
EFp,CH4,fe Emission factor for CH4 based on process (p) and flare tonne CH4/tonne flare gas
efficiency (fe)
EFp,N2O1 Emission factor for N2O based on process (p) tonne N2O/tonne flare gas
GWPg Global warming potential for GHG (g) -

1 Even though the overall formula uses 𝐸𝐹𝑝,𝑔,𝑓𝑒 , note that EFp,N2O is independent of the flare efficiency.

26
Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default.
method
CO2 Emission is Dropdown Select an option below:
Reckonable or Non- • Reckonable: CO2 is reckonable
reckonable • Non-reckonable: CO2 is non-reckonable (e.g. biogas flaring)
p: Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified process, select “Other (please specify)”.
Description of process Text Enter process type *
type
Qp: Quantity of flare gas Numeric If there is nil activity data, enter ‘0’.
produced by process
(tonne)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

fe: Flare combustion efficiency
- Unit of Fixed Percentage (%)
measure
- Default Fixed Pre-populated based on selected process type under ‘p: Process/
Emission stream type’.
- Site-specific Enter the site-specific value, if any.

27
 Field name Field type Business Rules
CO2, CH4 and N2O emission factors: EFp,CO2,fe, EFp,CH4,fe, EFf,N2O
- Unit of Fixed tonne GHG/tonne flare gas
measure
- Default Fixed Pre-populated based on selected feedstock type under ‘p: Process/
Emission stream type’.

Displays “N/A” for other process type.

- Site-specific Numeric Enter the site-specific emission factor, if any.

Site-specific CO2 and CH4 emission factors should have accounted for
the site-specific flare combustion efficiency whereas N2O emission
factor is independent of the flare efficiency. Please refer to the M&R
Appendix for more information.
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

28
3.5 Vents
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The different emission stream types for vents are defined taking reference from the API
Compendium.

3) For the process / emission stream type, if 'Other' is selected, the description of process type
must be reported.

(1) Calculation Approach / Direct Measurement / Material Balance

𝐸𝑔,𝑓 = 𝐸𝐶𝑂2 + 𝐸𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4

Parameter ID Parameter description Unit

Eg,f Emissions for GHG (g) i.e. CO2 and CH4 tonne CO2e
ECO2 Emissions for CO2 tonne
ECH4 Emissions for CH4 tonne
GWPCH4 Global warming potential for GHG (g) -

Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

Method 1: Calculation Approach, Method 2: Material Balance and Method 3: Direct Measurement

𝐸𝑔,𝑓 = (𝐸𝐶𝑂2 + 𝐸𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 ) × 0.001

29
Field name Field type Business Rules
ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Dropdown Select the method *:
method • Method 1: Calculation Approach
• Method 2: Material Balance
• Method 3: Direct Measurement

*Taxable facilities to select the method based on Monitoring Plan

CO2 Emission is Dropdown Select an option below:
Reckonable or Non- • Reckonable: CO2 is reckonable
reckonable • Non-reckonable: CO2 is non-reckonable (e.g. biogas venting)
p: Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified process, select “Other (please specify)”.
Description of process Text Enter process type based on the Monitoring Plan.
type
ECO2: Emissions for CO2 Numeric If there is nil emissions for a particular GHG, enter ‘0’.
(kg)
ECH4: Emissions for CH4
(kg)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

30
3.6 Fugitive emissions
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) For the process / emission stream type, if 'Other' is selected, the description of type of fugitive
emissions must be reported.

(1) Calculation Approach

𝐸𝑔,𝑝 = 𝐸𝐶𝑂2 + (𝐸𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 ) + (𝐸𝑁2𝑂 × 𝐺𝑊𝑃𝑁2𝑂 )

Parameter ID Parameter description Unit

Eg,p Emissions for GHG (g) i.e. CO2 , CH4 and N2O, from process tonne CO2e
(p)
EGHG Emissions for CO2, CH4 or N2O tonne GHG
GWPGHG Global warming potential for GHG (g) -

Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

𝐸𝑔,𝑝 = (𝐸𝐶𝑂2 + 𝐸𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 + 𝐸𝑁2𝑂 × 𝐺𝑊𝑃𝑁2𝑂 ) × 0.001

31
Field name Field type Business Rules
ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default.
method
p: Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified process, select “Others”.
Description of process Text Enter process type*
type
*Taxable facilities to enter process type based on the Monitoring
Plan
ECO2: Emissions for CO2 Numeric If there is nil emissions for a particular GHG, enter ‘0’.
(kg)
ECH4: Emissions for CH4
(kg)
EN2O: Emissions for N2O
(kg)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

32
3.7 Coal gasification
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) For Method 1: Calculation Approach, the site-specific CO2 emission factor must be reported.
For Method 2: Material Balance, the CO2 emissions is reported and the site-specific CO2
emission factor will be calculated by the EDMA system.

3) For the feedstock type, if 'Other' is selected, the description of feedstock type must be
reported.

(1) Calculation Approach

𝐸𝐶𝑂2 = 𝑄𝑓 × 𝐸𝐹𝑓,𝐶𝑂2

(2) Material Balance

𝐸𝑔 = 𝐸𝐶𝑂2

𝐸𝐶𝑂2
where 𝐸𝐹𝑓,𝐶𝑂2 =
𝑄𝑓

Parameter ID Parameter description Unit

Eg,p Emissions of CO2 tonne CO2e
Qf Quantity of feedstock (f) tonne
EFf,CO2 Emissions factor for CO2 based on feedstock (f) tonne CO2/tonne feedstock

Emissions Report – Screen capture

33
Computation logic and business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Dropdown Select the method *:
method • Method 1: Calculation Approach
• Method 2: Material Balance
f: Feedstock/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified feedstock, select “Others (please
specify)”.
Description of feedstock Text Enter feedstock type *
type
Qf: Quantity of Numeric If there is nil activity data, enter ‘0’.
feedstock (tonne)
ECO2: CO2 Emissions Numeric Enabled only if Method 2: Material Balance is selected.
(tonne)
If there is nil activity data, enter ‘0’.
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

Emission factor for CO2: EFf,CO2
- Unit of Fixed tonne CO2/tonne feedstock
measure
- Default N/A No default emission factor available
- Site-specific Numeric / Enabled only if Method 1: Calculation Approach is selected.

Calculated Auto-calculated if Method 2: Material Balance is selected.

*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

34
3.8 Integrated circuit or semiconductor production
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The dropdown for ‘type of fluorinated compound fed into the process’ includes non-
fluorinated compounds such as CO2, CH4 and N2O based on industry feedback.

3) Where the default rate of creation of by-products is "NA", the site-specific field may be left
blank if the associated by-product is not relevant.

4) For non-metered consumption, the default value for the fraction of gas remaining in the
shipping container (heel), h = 0.10. i.e. (1−h) = 0.9. If there is a site-specific value for heel,
please select "Metered" consumption.

5) In the following formulae, Bb,g refers to BCF4, BC2F6 and/or BC3F8:

- By-product gases field only available based on IPCC factors. To remind taxable facilities, and
inform reportable facilities, that for reporting gases that have no default factors and where
facility is adopting other standards, have to create another ‘any other’ form to input by-
product gases.

(1) Calculation Approach – Metered

𝐸𝑔 = 𝐹𝐶𝑔,𝑢𝑠𝑒𝑑 × {(1 − 𝐶𝑔 ) × [1 − (𝐴𝑔 × 𝐷𝑔 ) ] × 𝐺𝑊𝑃𝑔 + (𝐵𝑏,𝑔 × 𝐺𝑊𝑃𝑏,𝑔 )}

(2) Calculation Approach – Non-metered

𝐸𝑔 = 𝐹𝐶𝑔,𝑝𝑢𝑟𝑐ℎ𝑎𝑠𝑒𝑑 × (1 − ℎ) × {(1 − 𝐶𝑔 ) × [1 − (𝐴𝑔 × 𝐷𝑔 ) ] × 𝐺𝑊𝑃𝑔 + (𝐵𝑏,𝑔 × 𝐺𝑊𝑃𝑏,𝑔 )}

(3) Direct Measurement

𝐸𝑔 = 𝐸𝐹𝐶 + 𝐸𝐶𝐹4 + 𝐸𝐶2𝐹6 + 𝐸𝐶3𝐹8

35
 Parameter ID Parameter description Unit
Eg Emissions from use of fluorinated compound (g) tonne CO2e
FCg,used Quantity of fluorinated compound (g) fed into the process tonne
FCg,ourchased Quantity of fluorinated compound (g) purchased tonne
h Fraction of gas remaining in gas cylinder (heel) after use -
1 - Cg Emission factor for fluorinated compound (g); with -
Cg being the use rate of fluorinated compound (g) i.e. fraction
destroyed or transformed in the process
Ag Fraction of fluorinated compound (g) volume used with emission -
control technology
Dg Fraction of fluorinated compound (g) destroyed by the emission -
control technology
Bb,g Rate of creation of by-product fluorinated compound (b) from -
fluorinated compound (g) in the process
GWPg, GWPb,g Global warming potential for GHG (g) or by-product (b) -

Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

(1) Calculation Approach – Metered

𝐸𝑔 = 𝐹𝐶𝑔,𝑢𝑠𝑒𝑑 × 0.001 × {(1 − 𝐶𝑔 ) × [1 − (𝐴𝑔 × 𝐷𝑔 ) ] × 𝐺𝑊𝑃𝑔 + (𝐵𝑏,𝑔 × 𝐺𝑊𝑃𝑏,𝑔 )}

(2) Calculation Approach – Non-metered

𝐸𝑔 = 𝐹𝐶𝑔,𝑝𝑢𝑟𝑐ℎ𝑎𝑠𝑒𝑑 × 0.001 × 0.9 × {(1 − 𝐶𝑔 ) × [1 − (𝐴𝑔 × 𝐷𝑔 ) ] × 𝐺𝑊𝑃𝑔 + (𝐵𝑏,𝑔 × 𝐺𝑊𝑃𝑏,𝑔 )}

(3) Direct Measurement

𝐸𝑔 = 𝐸𝐹𝐶 + 𝐸𝐶𝐹4 + 𝐸𝐶2𝐹6 + 𝐸𝐶3𝐹8

36
Field name Field type Business Rules
ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions Dropdown Select the method *:
quantification method • Method 1: Calculation Approach
• Method 3: Direct Measurement
Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
To report a user-specified feedstock, select ’Other (please
specify)’.
Description of process Text Enter process type *
type
g: Type of fluorinated Dropdown Refer to the M&R Appendix on the range of options.
compound fed into the
process NF3 (remote) simply refers to a particular cleaning method and
is no different than NF3 in terms of GWP.

F2 and COF2 are non-GHGs (GWP = 0) but produce GHGs as by-

products
Metered or non- Dropdown Select the method *:
metered • Metered (when site-specific heel fraction is used)
• Non-metered (when default heel fraction of 0.1 is used)
FCg,purch: Quantity of Numeric Enabled only if Method 1: Calculation Approach and Non-
fluorinated compound metered is selected.
purchased (kg)
If there is nil activity data, enter ‘0’.
FCg,used: Quantity of Numeric Enabled only if Method 1: Calculation Approach and Metered is
fluorinated compound selected.
fed into the process
(kg) Enter the calculated quantity based on:
FCg,purchased x (1 – h), where h is the site-specific heel fraction.

If there is nil activity data, enter ‘0’.

Ag: Fraction of Numeric Range is between 0 and 1
fluorinated compound
used with emission
control technology
EFC: Fluorinated Numeric Enabled only if Method 3: Direct Measurement is selected.
compound emissions
using Direct By-product gases field only available for CF4, C2F6 and C3F8,
Measurement (tonne) based on the 2006 IPCC Guidelines. To report other by-product
GHGs, please create a separate emission stream under “Any
ECF4: CF4 by-product other process or activity resulting in GHG emissions”.
emissions using Direct
Measurement (tonne)

EC2F6: C2F6 by-product

emissions using Direct
Measurement (tonne)

EC3F8: C3F8 by-product

emissions using Direct
Measurement (tonne)

37
 Field name Field type Business Rules
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the
alternative approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31
Mar with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

Dg: Fraction of fluorinated compound destroyed by the emission control technology
- Default Fixed Pre-populated based on selected fuel type under ‘g: Type of
fluorinated compound fed into the process’.

Displays “N/A” for certain GHGs. Refer to the M&R Appendix for
more details.
- Site-specific Numeric Enter the site-specific fraction, if any. Range is between 0 and 1.

If not, the EDMA system will use the default value for emissions
calculation.
1 - Cg: Emission factor for the fluorinated compound fed into the process
- Default Fixed Pre-populated based on selected fuel type under ‘g: Type of
fluorinated compound fed into the process’.

Displays “N/A” for certain GHGs. Refer to the M&R Appendix for
more details.
- Site-specific Numeric Enter the site-specific emission factor, if any. Range for (1 – Cg)
is between 0 and 1, where:
• “0” represents the gas has been fully consumed/
transformed during the process and none was emitted;
• “1” represents the gas has not been consumed/
transformed during the process, and was fully emitted.

If not, the EDMA system will use the default value for emissions
calculation.
Rate of by-product creation, BCF4, BC2F6, BC3F8
- Default Fixed Pre-populated based on selected fuel type under ‘g: Type of
fluorinated compound fed into the process’.

Displays “N/A” for certain GHGs. Refer to the M&R Appendix for
more details.

By-product gases field only available for CF4, C2F6 and C3F8,
based on the 2006 IPCC Guidelines. To report other by-product
GHGs, please create a separate emission stream under “Any
other process or activity resulting in GHG emissions”.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.

If a by-product GHG is non-applicable, enter ‘0’.

*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

38
3.9 Thin-film transistor flat panel display (TFT FPD) or liquid crystal
display (LCD) production
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) For Method 1: Calculation Approach, the 2006 IPCC Guidelines only provide default emission
factors (EFg) for PFC-14, NF3 and SF6. For other GHGs, i.e. HFCs and other PFCs, a site-specific
emission factor (EFg) must be provided.

3) For Method 1: Calculation Approach, the product of Cu and Cd is an estimate of the quantity
of substrate consumed during the TFT-FPD or LCD manufacture.

4) If Method 3: Direct Measurement is used, Cu, Cd and EFg are irrelevant and need not be
reported.

(1) Calculation Approach

𝐸𝑔 = 𝐶𝑢 × 𝐶𝑑 × 𝐸𝐹𝑔 × 𝐺𝑊𝑃𝑔

(2) Direct Measurement

𝐸𝑔 = Emissions of fluorinated compound using Direct Measurement (tonne) × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions of fluorinated compound (g) tonne CO2e
Cu Fraction of annual plant production capacity utilised i.e. -
annual capacity utilisation
Cd Annual manufacturing design capacity, expressed in terms Giga or 109 square metres of
of m2 substrate processed substrate processed, Gm2
EFg Emission factor for fluorinated compound (g) expressed as g/m2 substrate processed
annual mass emissions per square metre of substrate area
processed
GWPg Global warming potential for fluorinated compound (g) -

39
Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

(1) Method 1: Calculation Approach

𝐸𝑔 = 𝐶𝑢 × 𝐶𝑑 × 𝐸𝐹𝑔 × 𝐺𝑊𝑃𝑔 × 1000

(1) Method 2: Direct Measurement

𝐸𝑔 = Emissions of fluorinated compound using Direct Measurement (tonne) × 𝐺𝑊𝑃𝑔

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Select the method*:
method • Method 1: Calculation Approach
• Method 3: Direct Measurement
GHG/ Emission stream Dropdown Refer to the M&R Appendix on the range of options.
type
Cu: Fraction of annual Numeric Enabled only if Method 1: Calculation Approach is selected.
plant production
capacity utilised Range is between 0 and 1.
Cd: Annual Numeric Enabled only if Method 1: Calculation Approach is selected.
manufacturing design
capacity (Gm2 substrate If there is nil activity data, enter ‘0’.
processed)
Emissions of fluorinated Numeric Enabled only if Method 3: Direct Measurement is selected.
compound using Direct
Measurement (tonne)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

40
 Field name Field type Business Rules
CONVERSION FACTOR PANEL
EFg: Emission factor for fluorinated compound
- Unit of Fixed g/m2
measure
- Default Fixed Pre-populated based on selected emission stream type under ‘GHG/
Emission stream type’.

Displays “N/A” for certain GHGs. Refer to the M&R Appendix for
more details.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

41
3.10 Iron and steel production
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) If 'Others' is selected for the process or steelmaking method, a description of the process or
steelmaking method would need to be provided. A site-specific CO2 emission factor and CH4
emission factor must be provided.

3) The 2006 IPCC Guidelines provides CH4 emission factors only for (i) Sinter Production, (ii) Coke
Oven and (iii) Direct Reduced Iron Production. CH4 emissions are likely from any process
involving heating of carbon containing products. For other process or steelmaking method,
please provide a site-specific CH4 emission factor.

4) If Method 2: Material Balance is used, the system will compute a site-specific CO2 emission
factor based on the ECO2 and Qp reported.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑝 × ∑(𝐸𝐹𝑝,𝑔 × 𝐺𝑊𝑃𝑔 )

(2) Material Balance

𝐸𝑔 = 𝐸𝐶𝑂2 + (𝑄𝑝 × 𝐸𝐹𝑝,𝐶𝐻4 × 𝐺𝑊𝑃𝐶𝐻4 )

Parameter ID Parameter description Unit

Eg Emissions for GHG (g) i.e. CO2, and CH4 tonne CO2e
Qp Quantity of Tonne coke, crude steel, pig iron, DRI, sinter tonne
or pellet produced using process or steelmaking method
(p)
EFp,g Emission factor for GHG (g) and process or steelmaking tonne or kg GHG/tonne
method (p) production
GWPg Global warming potential for fluorinated compound (g) -

42
Emissions Report – Screen capture

Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Select the method *:
method • Method 1: Calculation Approach
• Method 2: Material Balance
p: Process/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
Description of process Text Enter process type *
type
Qp: Quantity of product Numeric If there is nil activity data, enter ‘0’.
(tonne)
ECO2: CO2 Emissions Numeric Enabled only if Method 2: Material Balance is selected.
using Material Balance
(tonne)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

CO2 and CH4 emission factors: EFp,CO2, EFp,CH4
- Unit of Fixed tonne CO2/tonne production
measure tonne CH4/tonne production
- Default Fixed Pre-populated based on selected process type under ‘p: Process/
Emission stream type’.

Displays “N/A” for certain process types. Refer to the M&R Appendix
for more details.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.
Auto-calculated if Method 2: Material Balance is selected.
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan.

43
3.11 Use of GHGs in fire protection equipment
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formula. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The dropdown selection for 'Type of GHG' used in the fire protection equipment includes CO2,
HFCs and PFCs.

(1) Calculation Approach

𝐸𝑔 = (𝑄𝑈𝑔 + 𝑄𝐷𝑔 ) × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions of GHG (g) i.e. HFCs, PFCs or CO2 tonne CO2e
QUg Amount of the GHG (g) in the equipment used tonne
QDg Amount of the GHG (g) in the equipment disposed of tonne
GWPg Global warming potential for GHG (g) -

Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

Method 1: Calculation Approach

𝐸𝑔 = (𝑄𝑈𝑔 + 𝑄𝐷𝑔 ) × 𝐺𝑊𝑃𝑔 × 0.001

44
Field name Field type Business Rules
ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default.
method
g: GHG/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type
QUg: Amount of GHG in Numeric If there is nil activity data, enter ‘0’.
the equipment used (kg)

QDg: Amount of GHG in

the equipment disposed
of (kg)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

45
3.12 Use of HFCs or PFCs in refrigeration and air-conditioning equipment
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formula. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The dropdown selection for GHG / emission stream type include refrigerant blends. The
composition of the refrigerant blends are provided in the Appendix.

3) Where possible, the facility should create separate emission streams for manufacturing and
non-manufacturing purposes.

4) QDg refers to on-site disposal of refrigerant. Refrigerant disposal conducted by external

parties does not need to be reported.

(1) Calculation Approach

𝐸𝑔 = (𝑄𝑈𝑔 + 𝑄𝐷𝑔 ) × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions of GHG (g) i.e. HFCs or PFCs tonne CO2e
QUg Amount of the GHG (g) topped up in the equipment tonne
QDg Amount of the GHG (g) in the equipment disposed onsite tonne
GWPg Global warming potential for GHG (g) -

Emissions Report – Screen capture

46
Computation logic and business rules for the Emissions Report

Method 1: Calculation Approach

𝐸𝑔 = (𝑄𝑈𝑔 + 𝑄𝐷𝑔 ) × ∑ % 𝐻𝐹𝐶 𝑜𝑟 𝑃𝐹𝐶 𝑖𝑛 𝑟𝑒𝑓𝑟𝑖𝑔𝑒𝑟𝑎𝑛𝑡 𝑏𝑙𝑒𝑛𝑑 × 𝐺𝑊𝑃𝑔 × 0.001

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default.
method
Emission stream / Dropdown Select an option below:
process is Reckonable or • Reckonable: manufacturing purpose
Non-reckonable • Non-reckonable: non-manufacturing purpose
g: GHG/ Emission Dropdown Displays various refrigerant blends. Refer to the M&R Appendix for
stream type the refrigerant blend composition
QUg: Amount of GHG Numeric If there is nil activity data, enter ‘0’.
topped up in the
equipment (kg)

QDg: Amount of GHG in

the equipment disposed
of (kg)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

47
3.13 Use of HFCs and PFCs in solvents
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formula. Please refer to the M&R
Guidelines and the Appendix for more information.

2) Solvents refer to non-aerosol solvents. The four main areas of use are: (i) precision cleaning,
(ii) electronics cleaning, (iii) metal cleaning, and (iv) deposition applications.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑔 × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions of GHG (g) i.e. HFC or PFC tonne CO2e
Qg Quantity of HFC or PFC solvent (g) emitted tonne
GWPg Global warming potential for fluorinated compound (g) -

Emissions Report – Screen capture

Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan.
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default
method
g: Solvent/ Emission Dropdown Refer to the M&R Appendix on the range of options.
stream type

48
Field name Field type Business Rules
Qg: Quantity of HFC or Numeric If there is nil activity data, enter ‘0’.
PFC solvent emitted
(tonne)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

49
3.14 Use of lubricants or paraffin waxes
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formula. Please refer to the M&R
Guidelines and the Appendix for more information.

2) Lubricants that were topped-up due to losses from combustion or evaporation at high
temperatures need to be reported.

3) The quantity of lubricant or paraffin wax used is usually reported in terms of tonne or litres.
The EDMA system will apply a default net calorific value (NCV) to convert the reported
quantity of lubricant or paraffin wax from tonne or litres to TJ.

4) For 'Average lubricants (default)', the default oxidation fraction is the weighted average
oxidation fraction for lubricants as a whole. This assumes 90% of the mass of lubricants is
lubricating oil and 10% is grease, and these weights are applied to the oxidation fractions for
oils and greases.

5) If 'Other lubricants' is selected, a site-specific carbon content factor (Cf) and site-specific
fraction oxidised during use / oxidation factor (Of) must be provided.

(1) Calculation Approach

44
𝐸𝐶𝑂2 = 𝑄𝑓 × 𝑁𝐶𝑉𝑓 × 𝐶𝑓 × 𝑂𝑓 ×
12
Parameter ID Parameter description Unit
ECO2 Emissions of CO2 tonne CO2e
Qf Quantity of lubricant or paraffin wax (f) used tonne or litre
NCVf Net calorific value of lubricant or paraffin wax (f) used TJ/tonne or TJ/litre
Cf Carbon content of lubricant or paraffin wax (f) tonne of Carbon/TJ
Of Fraction of the lubricant or paraffin wax (f) oxidised -
during use

50
Emissions Report – Screen capture

Computation logic and business rules for the Emissions Report

44
𝐸𝐶𝑂2 = Amount used in TJ × 𝐶𝑓 × 𝑂𝑓 ×
12
Field name Field type Business Rules
ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan
taxable facilities)
Emissions quantification Fixed Method 1: Calculation Approach is selected by default
method
f: Lubricant or paraffin Dropdown Refer to the M&R Appendix on the range of options.
wax / Emission stream
type To report a user-specified lubricant, select “Other lubricants”.
Description of lubricant Text Enter emission stream type*
type used
Qf: Quantity of lubricant Numeric Quantity of lubricant or paraffin wax used in the selected unit of
or paraffin wax used measure.

If there is nil activity data, enter ‘0’.

Unit of measure Dropdown Unit of the following activity data fields:
• Qf: Quantity of lubricant or paraffin wax used

Units of measure:
• Tonne
• Litre

Amount used in TJ Calculated Amount used in TJ = Qf X NCVf, where:

Emission stream type / Net calorific value, NCVf

Lubricant or paraffin wax TJ/litre (l) TJ/tonne
Lubricating oil (motor oil
/ industrial oil)
Grease
0.00003708961845608 0.0418
Average lubricants
(default)
Other lubricants
Paraffin wax 0.00003197115384615 0.0399

51
 Field name Field type Business Rules
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

Cf: Carbon content of lubricant or paraffin wax
- Unit of Fixed tonne of Carbon / TJ
measure
- Default Fixed Pre-populated based on selected fuel type under ‘f: Lubricant or
paraffin wax / Emission stream type’.

Displays “N/A” if ‘Other lubricants’ is selected. Refer to the M&R

Appendix for more details.
- Site-specific Numeric Enter the site-specific emission factor, if any. If not, the EDMA
system will use the default value for emissions calculation.
Of: Fraction of lubricant or paraffin wax oxidised during use
- Unit of Fixed N/A. Fraction.
measure
- Default Fixed Pre-populated based on selected fuel type under ‘f: Lubricant or
paraffin wax / Emission stream type’.

Displays “N/A” if ‘Other lubricants’ is selected. Refer to the M&R

Appendix for more details.
- Site-specific Numeric Enter the site-specific fraction, if any. Range is between 0 and 1.

If the reported quantity for Qf refers to the quantity topped up (i.e.

lubricant or paraffin wax losses), site-specific fraction of 1 should be
entered.

If not, the EDMA system will use the default value for emissions
calculation.
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

52
3.15 Use of SF6 in electrical equipment
☒ Method 1: Calculation Approach

☐ Method 2: Material Balance

☐ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) SF6 is used in electrical equipment such as insulated switchgear and substations (GIS), gas
circuit breakers (GCB), high voltage gas insulated lines (GIL), outdoor gas-insulated instrument
transformer and other equipment.

3) The emission stream types (or types of activity) are grouped into (i) equipment use and
installation, (ii) equipment manufacture, and (iii) equipment disposal. For emissions from the
installation of electrical equipment, please select "Use" as the type of activity.

4) If "Others" is selected as the electrical equipment, a description of the type of electrical

equipment would need to be provided. A site-specific manufacture emission rate, site-specific
usage leakage rate and site-specific fraction remaining at disposal must be provided
accordingly.

5) Emissions from equipment usage can be estimated based on the quantity of SF6 used to top
up the installed equipment. If the SF6 top up is reported, the capacity of installed equipment
need not be reported. If there is no new equipment installed, please enter 0 for both the
capacity of new equipment and quantity of SF6 used to fill new equipment.

6) For manufacturing emissions, it is optional to provide the capacity of equipment

manufactured. If provided, the system will display 1 for the site-specific manufacture emission
rate.

7) For disposal emissions, it is optional to provide the quantity of SF6 remaining in the equipment
disposed. If provided, the system will display 1 for the site-specific fraction of SF6 remaining in
the equipment disposed.

(1) Calculation Approach

For equipment use and installation emissions:

𝐸𝑆𝐹6 = 𝐸𝑆𝐹6,𝑖𝑛𝑠𝑡𝑎𝑙𝑙 + 𝐸𝑆𝐹6,𝑢𝑠𝑎𝑔𝑒

𝐸𝑆𝐹6,𝑖𝑛𝑠𝑡𝑎𝑙𝑙 = (𝑄𝑡,𝑆𝐹6 − 𝐶𝑎𝑝𝑡,𝑁𝑒𝑤 ) × 𝐺𝑊𝑃𝑆𝐹6

𝐸𝑆𝐹6,𝑢𝑠𝑒 = (𝐶𝑎𝑝𝑡,𝑆𝑡𝑜𝑐𝑘 × 𝐸𝐹𝑡,𝑆𝑡𝑜𝑐𝑘 ) × 𝐺𝑊𝑃𝑆𝐹6

53
For manufacturing emissions:

𝐸𝑆𝐹6 = 𝑄𝑡 × 𝐸𝐹𝑡 × 𝐺𝑊𝑃𝑆𝐹6

𝑄𝑡 − 𝐶𝑎𝑝𝑡
𝐸𝐹𝑡 =
𝑄𝑡

For equipment disposal emissions:

𝐸𝑆𝐹6 = 𝐶𝑎𝑝𝑡 × 𝐸𝐹𝑡 × 𝐺𝑊𝑃𝑆𝐹6

𝐶𝑎𝑝𝑡 − 𝑄𝑡
𝐸𝐹𝑡 =
𝐶𝑎𝑝𝑡

Parameter ID Parameter description Unit

ESF6 Emissions of SF6 tonne CO2e
t Type of equipment (i.e. Sealed-pressure, closed-pressure, Nil
gas-insulated transformers, other)
Equipment use and installation emissions
ESF6, install Emissions of SF6 from filling of new equipment tonne CO2e
ESF6, usage Emissions of SF6 from use of installed equipment tonne CO2e
Qt,SF6 Quantity of SF6 used to fill new equipment (t) tonne SF6
Capt,New Capacity of the new equipment (t) tonne SF6
Capt,Stock Capacity of the installed equipment (t) tonne SF6
EFt,Stock Usage leakage rate for equipment (t) during use Factor
Manufacturing
Qt Quantity of SF6 used to fill equipment by (t) tonne SF6
EFt Manufacture emission rate for equipment (t) during filling Factor
Equipment disposal
Capt SF6 capacity of equipment disposed tonne SF6
EFt Fraction of SF6 remaining at disposal Factor
Qt Quantity of SF6 remaining and not captured for recycling tonne SF6

54
Emissions Report – Screen capture

Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan
taxable facilities)
Emissions Fixed Method 1: Calculation Approach is selected by default
quantification method
t: Equipment and Dropdown Refer to the M&R Appendix on the range of options.
activity / Emission
stream type
Description of Text Enabled only when ‘Others (Please specify)’ is selected.
Equipment and activity
type Enter equipment and activity type *
Capt,Stock (equipment Numeric Enabled only if ‘Use’ is selected under ‘t: Equipment and activity /
use): Capacity of Emission stream type’.
installed equipment
(tonne) Both fields are mutually exclusive, so fill up only either field.
- If a value for ‘Capt,Stock (equipment use)’ is entered
Quantity of SF6 used to • SF6 Emissions (usage) = Capt,Stock * EFt,Stock
top up equipment - If a value for 'Quantity of SF6 used to top up equipment
(equipment use) (equipment use) (tonne)' is entered
(tonne) • SF6 (usage) emissions = reported value
• Fill up this field, if activity data is determined through
invoices.

Enter ‘0’ in either field, if there is nil activity data.

55
 Field name Field type Business Rules
Capt,New (installation): Numeric Enabled only if ‘Use’ is selected under ‘t: Equipment and activity /
Capacity of new Emission stream type’.
equipment (tonne)
If there is no new equipment installed i.e. only top-ups, enter ‘0’
Qt,SF6 (installation): for both fields. If not, ESF6 (install) = Qt,SF6 - Capt,New
Quantity of SF6 used to
fill new equipment
(tonne)
Qt (manufacture): Numeric Enabled only if ‘Manufacture’ is selected under ‘t: Equipment and
Quantity of SF6 used to activity / Emission stream type’.
fill equipment
manufactured (tonne) - If facility provides Qt (manufacture)
• SF6 emissions = Qt * EF (manufacture)
Capt (manufacture):
Capacity of equipment - If facility provides Capt (manufacture)
manufactured (tonne) • SF6 emissions = Qt (manufacture) - Capt (manufacture)
The system will display 1 as the site-specific EF (manufacture)
Capt (disposal): SF6 Numeric Enabled only if ‘Disposal’ is selected under ‘t: Equipment and
capacity of disposed activity / Emission stream type’.
equipment (tonne)
- If facility provides Capt (disposal)
Qt (disposal): Quantity • SF6 emissions = Capt * EF (disposal)
of SF6 remaining and
not captured for - If facility provides Qt (disposal)
recycling (tonne) • SF6 emissions = Capt (disposal) – Qt (disposal)
The system will display 1 as the site-specific EF (disposal)
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the
alternative approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31
Mar with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

EFt,Stock (equipment use): Usage leakage rate during use
EFt (manufacture): Manufacture emission rate during filling
EFt (disposal): Fraction of SF6 remaining (not captured for recycling or destruction) at disposal
- Default Pre-populated based on selected equipment and activity type
under ‘t: Equipment and activity / Emission stream type’.

- Site-specific If facility provides Capt (manufacture)

• SF6 emissions = Qt (manufacture) - Capt (manufacture).
The system will display 1 as the site-specific EF (manufacture).

If facility provides Qt (disposal),

• SF6 emissions = Capt (disposal) – Qt (disposal).
The system will display 1 as the site-specific EF (disposal).
*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

56
3.16 Any other process or activity resulting in GHG emissions
☒ Method 1: Calculation Approach

☒ Method 2: Material Balance

☒ Method 3: Direct Measurement

Instructions (as displayed on the EDMA system)

1) GHG emissions will be calculated based on the following formulae. Please refer to the M&R
Guidelines and the Appendix for more information.

2) The facility should use the appropriate and specific IPPU emission source as defined in the MP
Template when available.

(1) Calculation Approach

𝐸𝑔 = 𝑄𝑔 × 𝐸𝐹𝑔 × 𝐺𝑊𝑃𝑔

(2) Material Balance / Direct Measurement

𝐸𝑔 = 𝐸 × 𝐺𝑊𝑃𝑔

Parameter ID Parameter description Unit

Eg Emissions of GHG (g) tonne CO2e
E Emissions of GHG (g) tonne GHG
Qg Amount of process or activity (p) tonne raw materials or product from the
process or activity
EFg Emission factor for GHG tonne GHG/tonne raw materials or product
from the process or activity

Emissions Report – Screen capture

57
Business rules for the Emissions Report

Field name Field type Business Rules

ACTIVITY DATA PANEL
Emission stream Text Enter emission stream identifier (e.g. F1, P1) based on the
identifier (only for Monitoring Plan
taxable facilities)
Emissions quantification Fixed Select relevant method *:
method • Method 1: Calculation Approach
• Method 2: Material Balance
• Method 3: Direct Measurement
Emission stream / Dropdown Select an option below:
process is Reckonable or • Reckonable
Non-reckonable • Non-reckonable
Process/ Emission Text Enter process type*
stream type
g: Type of GHG emitted Dropdown Select type of GHG emitted*
Qg: Amount of Process Numeric Enabled only if Method 1: Calculation Approach is selected.
or Activity (tonne raw
material / product from If there is nil activity data, enter ‘0’.
the process or activity)
E: GHG Emissions using Numeric Enabled only if Method 2: Material Balance or Method 3: Direct
Material Balance or Measurement is selected.
Direct Measurement
(tonne) If there is nil activity data, enter ‘0’.
Remarks Text Taxable facilities
To inform on the:
• use of alternative approach and the period which the alternative
approach was used
• quantity of GHG emissions (in tonne GHG) from 1 Jan to 31 Mar
with a reporting period from 1 Apr to 31 Dec

CONVERSION FACTOR PANEL

GHG emission factors: EFg
- Unit of Fixed tonne GHG/tonne raw materials or product from the process or
measure activity
- Default N/A N/A
- Site-specific Numeric Enabled only if Method 1: Calculation Approach is selected.

Enter the site-specific emission factor.

*Taxable facilities shall enter/select the information based on the approved Monitoring Plan

58
 Annex A

This table displays the conversion factor from different Unit of Measure (UOM) to TJ for the reporting
of fuels in the Energy Use Report and Emission Report submission forms on the EDMA Portal.

Source UOM Conversion Sample Calculation in Emission Report

Factor
Mass Conversion

gramme (g) 10-9 Total in TJ = Qf (g) x 10-9 x NCV (TJ / KT)

Kilogramme 10-6 Total in TJ = Qf (kg) x 10-6 x NCV (TJ / KT)

(kg)
Tonne (t) 10-3 Total in TJ = Qf (t) x 10-3 x NCV (TJ / KT)

Kilotonne (kt) 1 Total in TJ = Qf (kt) x 1 x NCV (TJ / KT)

Short ton (st) 10-4 x Total in TJ = Qf (st) x (10-4 x 9.071847) x NCV (TJ / KT)
9.071847
Long ton (lt) 10-3 x Total in TJ = Qf (lt) x (10-3 x 1.016047) x NCV (TJ / KT)
1.016047
Pound (lb) 10-7 x Total in TJ = Qf (lb) x (10-7 x 4.5359702) x NCV (TJ / KT)
4.5359702
Energy
Conversion
Million Btu 10-3 x Total in TJ = Qf (mmBTU) x (10-3 x 1.05505585)
(mmBTU) 1.05505585
Billion Btu 1.05505585 Total in TJ = Qf (bbBTU) x 1.05505585
(bbBTU)
Megajoule 10-6 Total in TJ = Qf (MJ) x 10-6
(MJ)
Gigajoule (GJ) 10-3 Total in TJ = Qf (GJ) x 10-3

Terajoule (TJ) 1 Total in TJ = Qf (TJ) x 1

Kilowatt-hour 10-6 x 3.6 Total in TJ = Qf (KWh) x (10-6 x 3.6)

(KWh)
Megawatt- 10-3 x 3.6 Total in TJ = Qf (MWh) x (10-3 x 3.6)
hour (MWh)
Gigawatt-hour 3.6 Total in TJ = Qf (GWh) x 3.6
(GWh)
Tonne of Oil 10-2 x 4.1868 Total in TJ = Qf (toe) x (10-2 x 4.1868)
Equivalent
(toe)
Kilotonne of 41.868 Total in TJ = Qf (Ktoe) x 41.868
Oil Equivalent
(Ktoe)
Megatonne of 41868 Total in TJ = Qf (Mtoe) x 41868
Oil Equivalent
(Mtoe)

59