Sectors and subsectors that do not exceed the threshold referred to in paragraph 1, but have an emission intensity measured in kgCO2, divided by their gross value added (in euros), which exceeds 1,5, shall also be assessed at a 4-digit level (NACE-4 code).
Earnálacha agus fo-earnálacha nach sáraíonn an tairseach dá dtagraítear i mír 1, ach ag a mbeidh déine astaíochtaí a thomhaistear in kgCO2, arna roinnt ar a n-ollbhreisluach (in euro), atá níos mó ná 1,5, déanfar na hearnálacha agus na fo-earnálacha sin a mheasúnú freisin ar leibhéal 4-dhigit (cód NACE-4).