Hands-on Training on Filling up the

Emissions Report

15 and 17 Oct 2019, 4pm

Resource Conservation Department, NEA

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Emissions Report – Design principles

1. Aligned to Monitoring Plan and M&R Guidelines

a. Same level of granularity i.e. reporting of activity data and
conversion factors by emission stream
b. Computation formulae and conversion factors approved in MP
must be used in ER

2. Built on ECA reporting

a. ER forms based on ECA EUR (Details of Fuel table) and EUR
(GHG section)

3. Streamlined reporting with ECA Energy Use Report

a. To avoid duplication of effort and provide consistency in the
data reported to NEA, certain verified fuel combustion data
reported in the ER will be auto-populated to the ECA EUR
(Details of Fuel table)

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Emissions Report – Reporting requirements
1. Reporting carried out at the emission stream level, according to
streams identified in Monitoring Plan. E.g. CA_F1 in ER must refer
to the same in the MP

2. Reporting of aggregated activity data and conversion factors

(weighted average or total values), or final emissions value

3. Based on third-party verified data for reckonable emissions

4. Declaration if certain emission streams or (CO2 emissions reported

in that emission stream) are reckonable or non-reckonable

5. Upload supporting documents e.g. underlying calculations for

reckonable emissions, Verification Report, sources of activity data
and conversion factors for non-reckonable streams

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Emissions Report – Minimising reporting burden
1. 16 emission source forms, pre-configured with:
a. applicable emissions quantification method (CA, MB, DM)
b. emission stream types (fuel, process, GHG)
c. data fields for activity data and conversion factors (and their units)
d. computation formulae
e. relevant GHGs and their Global Warming Potentials (GWP)
f. default conversion factors based on 2006 IPCC Guidelines
g. accounting rules for non-reckonable GHGs/streams

2. Instructions and computation formulae provided for each form

3. Remarks box for facility to provide any additional information

4. Aggregate and Final summaries

5. Accounting of Reckonable and Total (i.e. reported) emissions

6. ‘Export report’ function (to facilitate verification)

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 Type of Fuel
Type of Fuel (Others)

Unit of Measure

EUR only
Net

Value
Factor

Calorific

In ER and EUR
Unit of Measure (UOM)
Inventory as at 1st Jan
Purchased
Used Directly or for
Purposes other than
Use Report (Details of Fuel)

Electricity or Steam
Generation

Used for Purposes of

Electricity or Steam
Generation
Total quantity of fuel used
Providing Energy

for purposes of producing

or providing energy
Input at ECA EUR
Used for Purposes of Producing or

Total in TJ
Auto-populated from ER
Emissions Report – Minimising reporting burden

Produced for Purposes of

Producing or Providing Energy
Used as Feedstock to Produce
Products Containing Carbon
7. Auto-population of data from ER (Fuel Combustion) to ECA Energy

Sold
5

Inventory as at 31st Dec

 Verifier

NEA
EDMA Reporting / Submission Process Facility

GHG Manager downloads a

NEA publishes the
GHG Manager fills copy of the draft/amended
ER on EDMA (Oct
up ER ER (in pdf) and sends to
of reporting period)
verifier via email

Verifier checks and verifies

information in the ER and GHG Manager
informs GHG Manager of the amends ER in
amendments to be made EDMA

GHG Manager
Verifier signs off submits ER and
verification report verification report to
Verifier is satisfied NEA
and sends a copy
with the ER
to the GHG
Manager
Verifier submits
verification report
and verified
“export” ER to NEA
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Other reporting requirements

1. Only reckonable emission streams / GHGs listed in the Emissions Report

need to be verified by the third party verifier

2. For facilities whose reporting period commenced in Apr, to:

a. enter the activity data & conversion factor data for Apr – Dec in the ER
forms; and
b. report GHG emissions for Jan – Mar in the ‘Remarks’ box.

3. Declare the use of alternative approach and the period of use in the
‘Remarks’ box

4. ER displays all calculated values with 4 decimal places

a. Displayed value at 4dp is neither rounded up nor down. 5th decimal
place onwards is truncated.
b. Non-zero are displayed with the “<“ sign i.e. <0.0000

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 Verifier

NEA
Carbon Tax compliance timeline Facility

Cross the taxable

Submit Monitoring
threshold Register for CPA NEA approves
Plan by 31 Dec
(25ktCO2e) in by 30 June 2020 MP
2020
2019

Start monitoring
Submit verified
for year 2021* Get ER verified by NEA to check the
ER to NEA by 30
based on third party verified ER
June 2022
approved MP

Purchase and
NEA to issue
surrender fixed- Carbon tax paid
notice of
price credits by 30 for year 2021*
assessment
Sep 2022

* Note that for year 2021, the company will only need to pay the carbon tax for Apr-Dec (period after NEA approves the
MP). For year 2022 onwards, the company will have to pay for the full year.
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Safeguard • Nurture • Cherish