Where a biomass fuel production process produces, in combination, the fuel for which emissions are being calculated and one or more other products (‘co-products’), greenhouse gas emissions shall be divided between the fuel or its intermediate product and the co-products in proportion to their energy content (determined by lower heating value in the case of co-products other than electricity and heat).
I gcás ina dtáirgeann próiseas táirgeachta breosla, sa dóchán, an breosla lena bhfuil astaíochtaí á ríomh agus táirge amháin nó níos mó (comhtháirgí), roinnfear na hastaíochtaí ghás ceaptha teasa idir an breosla nó a tháirge eatramhach agus na comhtháirgí i gcomhréir lena luach fuinnimh (arna chinneadh ag an nglanluach calrach i gcás comhtháirgí nach leictreachas agus teas iad).