EUROPEANCOMMISSIONBrussels,8.7.2025C(2025)4674 finalANNEXANNEXto theCOMMISSION DELEGATED REGULATION (EU).../...supplementing Directive(EU)2024/1788 of the European Parliament and of the Councilby specifying a methodology for assessing greenhouse gas emissions savings from low-carbon fuelsENENANNEXMethodology for determining greenhouse gas emissions savings from low-carbon fuelsother than recycled carbon fuelsA.METHODOLOGY1.Greenhouse gas emissions from the production and use of low-carbon fuels otherthan recycled carbon fuels shall be calculated as follows:E=ei+ep +e td+eu-e ccs-e ccuwhere:E total emissions from the use of the fuel (gCOzeq MJ fuel);ei=e i elastic +e i rigid-e ex-use:emissions from supply of inputs (gCOzeq MJfuel);e i elastic emissions from elastic inputs (gCOzeq MJ fuel);e i rigid emissions from rigid inputs (gCOzeq MJ fuel);e ex-use emissions from inputs'existing use or fate (gCOzeq MJ fuel)e p=emissions from processing (gCOzeq MJ fuel);e td=emissions from transport and distribution (gCOzeq MJ fuel);e u=emissions from combusting the fuel in its end use (gCOzeq/MJ fuel);e oes net emission savings from carbon capture and storage (gCOzeq /MJ fuel);e u=net emission savings from carbon captured and permanently chemically boundin long-lasting products(gCOzeq MJ).Emissions from the manufacture of machinery and equipment shall not be taken intoaccount.The greenhouse gas emissions intensity of low-carbon fuels shall be determined bydividing the total emissions of the process covering each element of the formula bythe total amount of fuel stemming from the process and shall be expressed in termsof grams of CO2 equivalent per MJ of fuel (g CO2eq/MJ fuel).If a fuel is a mix oflow-carbon fuels and other fuels,all fuel types shall be considered to have the sameemission intensity.The exception to this rule is the case of co-processing where low-carbon fuels,renewable fuels of non-biological origin,biofuels,bioliquids andbiomass fuels partially replace a relevant conventional fossil fuel input in a process.In such a situation it shall be distinguished in the calculation of the greenhouse gasemissions intensity on a proportional basis of the energetic value of relevant energythe part of the process that is based on the conventional fossil fuel input as wellas biofuels,bioliquids and biomass fuels;andthe part of the process that is based on low-carbon fuels and renewable fuels ofnon-biological origin,assuming that the process parts are otherwise identical.If more than one relevant energy input is used in the process,the delineation betweenthe two parts of the process is determined based on the share of the input qualifyingENEN