Verification of NIMs Baseline Data Reports and Methodology Reports

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1 hzkwekdd/^^/ke /ZdKZd 'EZ> >/Ddd/KE / D ' d h d^ dddd Verificatin f NIMs Baseline Data Reprts and Methdlgy Reprts & dd dddd

2 d d /EdZKhd/KE d > Z d / d K d d ZK'E/d/KEK&sZ/&/Z^ d d e d d,sz/&/d/kewzk^^ e d d d e ' e ^ e D Z Y e dd D dd > dd D dd s dd d ^W/>dKW/^&KZE/D^^>/Ed dd W /D dd ^ dd W dd D de d EEy de d d d d D de W de ' de W dd W dd E dd dd > dd 2

3 d /EdZKhd/KE ^ ' d d D ^ h W /// h d^ dddd K: d dd d hd^ /D E / D E/D d d h ', / d t ' t'/// D ^ / dd dddd > Z d hd^ d h dddd d /D / D d dd d hd^ D ^ e /D E/D E / D d hd^ d e /D d D ^ E/D d dd hd^ 1 Fr a cmplete list f guidance dcuments please see the Annex, sectin Directive 2003/87/EC, mst recently amended by Directive 2009/29/EC, making it the s-called revised EU ETS Directive. Dwnlad at 3 Draft Cmmissin Decisin f [ ] determining transitinal Unin-wide rules fr the harmnised free allcatin f emissin allwances pursuant t Article 10a f Directive 2003/87/EC, see 3

4 / d e dd d / d e dd E/D d E/D hd^ /D D Z ' d DZ'ddde d / e dd Z s hd^ d d ' /D D ^ & D ^ / e K E/D E/D D ^ K & D ^ d E/D d 4 Cmmissin Decisin 2007/589/EC f 18 July 2007 establishing guidelines fr the mnitring and reprting f greenhuse gas emissins, pursuant t Directive 2003/87/EC f the Eurpean Parliament and f the Cuncil, including all recent amendments. The amendments fr activities included frm 2013 nwards are nt yet published. A cpy can be btained frm the cmpetent authrity. The mst recent cnslidated versin can be fund at Fr details see 4

5 e E/D d ZK'E/d/KEK&sZ/&/Z^ /D D ^ s dddd ee d D ^ E/D h D ^ e e E/D / hd^ dddd D ^ e d dd hd^, dd E/D ^ /D & / E/D 7 N verificatin is needed if the installatin is nt eligible fr free allcatin under Article 10a. 8 In this guidance, n distinctin is made between a verificatin bdy and the individual auditr. It is up t the verifier t establish apprpriate ways fr ensuring that the relevant requirements are cmplied with in each assignment. 9 In particular, this guidance des nt exclude that a Member State may allw individual persns t act as verifier. 10 That is the data needed fr adjusting the ttal cap f allwances frm 2013 fr the new activities and greenhuse gases. 11 In this guidance, the term cmpetent authrity is used fr bth, the cmpetent authrity and the accreditatin bdy, as Member States have used different systems f sharing respnsibilities in the prcess f accepting verifiers. 5

6 e e dd dd / hd^> s s E/D d d e dd E/D / e dd E/D hd^ / dd /D e / d & e d h e dd d d,sz/&/d/kewzk^^ ' h DZ' e dd / E/D d e d / d t e dd & 12 In particular it will nt be apprpriate t implement a full cntinual cmpetence cycle as described in sectin 6.1 f EA 6/03, as the NIMs baseline data verificatin will happen nt annually, but nly nce. 13 Including the guidance develped by the Cmmissin: 6

7 d W d & & d E/D D ^ dd dd E/D /d ^ d, Z d ^ W / 14 Nt applicable fr installatin which will be included in the EU ETS nly frm In particular permits received under Directive 2008/1/EC. 7

8 / de d / / d E/D d / & d, & ^ E d d d d d, E/D K d / d t 16 The verifier shall decide based n the risk analysis if visits f additinal lcatins are needed, in particular if relevant parts f data handling and cntrl activities are carried ut in ther lcatins such as cmpany headquarters and ther ff-site ffices. 8

9 de d e d /D d d E/D d de E/D de ^ E/D d D / e d /D, E/D d D Z Y E/D & / /D dd / E/D / / 17 Highest achievable accuracy means that the data has been determined with the lwest uncertainty available, with measurement systems which are regularly checked and calibrated, and where the data flw is invlving the lwest inherent risk fr misstatements, where n gaps and n duble cunting ccur, etc. At the ther end f the range, lwest accuracy is assumed where data is incmplete, based n measurements f unknwn uncertainty, r purely estimated frm lsely related parameters. 18 The data verificatin shall cnclude n the data in relatin t the final versin f the methdlgy reprt, in which the peratr has made all crrectins fund necessary based n the verifier s findings. 19 CIMs Article 8(1) last sentence: The verificatin shall address the reliability, credibility and accuracy f the data prvided by the peratr and shall cme t a verificatin pinin that states with reasnable assurance whether the data submitted is free frm material misstatements. 20 Fr interpretatin f the CIMs requirements the Cmmissin s NIMs reprting template, methdlgy reprt template and guidance papers shuld be taken int accunt. 9

10 / /, e d /D d / W / /D / / d / E d / / t d d e d / 10

11 / t W / / dd E/D dd d e D > /D e d Z & K d 21 This is an ptin which shuld enable the peratr t receive allcatin f allwances free f charge. CIMs Article 8(4) states: Member States shall nt allcate emissin allwances free f charge t an installatin where data relating t this installatin has nt been verified as satisfactry. Only cases f frce majeure are exempt frm this prvisin. Therefre it seems lgical that the peratr has t g back t the verifier in rder t get a psitive verificatin pinin. There is n prvisin in the CIMs allwing the cmpetent authrity t decide upn the data needed fr calculating the allcatin, e.g. by establishing cnservative estimates. 22 Any resubmissin must respect the relevant deadlines laid dwn in the Member State s legislatin and in the EU ETS Directive. 11

12 , / / ^ d D s t dd & D & dddd K d dd & & E/D 23 Article 3(t) f the CIMs defines: material misstatement means a substantial misstatement (missins, misrepresentatins and errrs, nt cnsidering the permissible uncertainty) in the data submitted that, accrding t the prfessinal judgment f the verifier, culd affect subsequent use f the data by the cmpetent authrity in the calculatin f the allcatin f emissin allwances. 24 It must be nted that the calculatin f final allcatin levels becmes pssible nly after the crss-sectral crrectin factr has been determined by the Cmmissin, which can happen nly as sn as all Member States have ntified their natinal implementatin measures t the Cmmissin, i.e. significantly after the verificatin cnsidered here. 12

13 dl d d /D dd /D /D E WZKKD t, d & dd: ddd E/D de d e s d d d d d D, D ^ E/D D ^ 25 That is the preliminary allcatin befre applicatin f the carbn leakage expsure factr, linear factr r crss-sectral unifrm crrectin factr. 26 During the NIMs baseline data cllectin the reprting f initial installed capacity is mandatry nly fr prduct benchmark sub-installatins. 13

14 d ^W/>dKW/^&KZE/D^^>/Ed W /D / /D d D d d ddde ddde dd de WZKKD E W 27 based n Article 3(u) f the EU ETS Directive, and n the Cmmissin s guidance paper f 18 March

15 ^ / E/D Z,W E e E e ^ E e td dd dd /// /D W E/D,> d Y, / / /D de & /D WZKKD E / D ^ & ',' ddl h W 28 Definitins are further elabrated in guidance dcument 9. 15

16 & K d &,> / d, E/D / D d E/D de, ^ d t E d & dd d / & W D ' & d / dd ^ ' d 29 Member States may use their wn templates, in which case this sectin may be disregarded. 30 Mandatry means mandatry, if this tpic is relevant at this installatin. 31 The message usually appears in the cell t the right r belw the cell with the errr. 16

17 /, dddl / dddl ^ dddl 17

18 d EEy D / E E dd E h / E/D 32 Especially the time used fr site visits shuld be listed. 18

19 W ' K / / e dd d hd^ /D d dddd d D ^ d e e /D dddd t e /D d e /D E/D, d d / d d dd,> dd dd Z / de 33 This shuld be named in accrdance with the sub-installatin names used in the Cmmissin s reprting template. 34 Histric activity level as calculated in the Cmmissin s reprting template in sectin K.IV as Ttal Histrical activity level (HAL), cmpsed frm the median f the baseline perid, and the applicatin f Article 9(6) and 9(9), as applicable. 35 Here factrs taking int accunt the exchangeability f electricity f heat, the crrectin fr heat imprts frm nn-ets installatins, and fr HVC and VCM as listed in sectin K.IV f the Cmmissin s reprting template shuld be listed. 36 As displayed in sectin K.III.7 f the Cmmissin s reprting template. 19

20 D K d D d: ^ W /D W d d E /D 20

21 t e d /D E/D /D d & de / d de edd dd d d de d de d d, t ^ d & ^ d / d 37 This is in line with the general requirement that the verifier must ensure that he dispses f all necessary cmpetences fr a specific assignment. 21

22 ^ > d de d ' d ' d / d d ' E/D E / D d ' e ' e W ' e ' e ^ /D 38 Taken frm guidance paper N. 1 22

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