2.6.16 Has the respective bio-yield been Verify if the bio-yield is correctly applied for Reports on amount of applied correctly to calculate the incoming bio-based input materials in order to bio-based input, amount of size/amount of outgoing calculate the bio-output (as long as input mix is output produced, and amount of during daily operations? similar to that used for 14C analysis). output sold as bio-based. 2.6.17 Was the 3-months balancing period Conduct respective control calculation on Calculation of balancing period applied correctly for every the respective reporting for every bio-based individual feedstock? raw material (e.g. palm, rapeseed). Add the quantity of sustainable bio-based input material in stock (at the beginning of the period) and the incoming sustainable based input material for the entire period. Multiply this sum with the determined bio-yield for this period and add the stock of the sustainable bio-output (at the beginning of the period). This is result A. Determine the quantity of outgoing sustainable bio-output during this period (Result B). Result B must be equal or smaller than result A Check also individually for different sustainability characteristics (e.g. type of feedstock, country of origin, GHG emissions, Compliant” and RED Compliant” “ISCC “EU materials). 2.6.18 Was the credit for sustainable credit calculation based on above Calculation of balancing period to be transferred into the balancing calculation figures. Subtract B from next period calculated correctly? A (=C) and compare with inventory level D of sustainable and non-sustainable bio-based material. Only positive credits can be transferred into the next mass balance period. Credit is equal D if C is larger than D Check individually for Compliant” and “ISCC RED Compliant” materials. “EU
2.6.16 Has the respective bio-yield been applied correctly to calculate the size/amount of outgoing during daily operations? Verify if the bio-yield is correctly applied for incoming bio-based input materials in order to calculate the bio-output (as long as input mix is similar to that used for 14C analysis). Reports on amount of bio-based input, amount of output produced, and amount of output sold as bio-based. 2.6.17 Was the 3-months balancing period applied correctly for every individual feedstock? Conduct respective control calculation on the respective reporting for every bio-based raw material (e.g. palm, rapeseed). Add the quantity of sustainable bio-based input material in stock (at the beginning of the period) and the incoming sustainable input material for the entire period. Multiply this sum with the determined bio-yield for this period and add the stock of the sustainable bio-output (at the beginning of the period). This is result A. Determine the quantity of outgoing sustainable bio-output during this period (Result B). Result B must be equal or smaller than result A Check also individually for different sustainability characteristics (e.g. type of feedstock, country of origin, GHG emissions, “ISCC Compliant” and “EU RED Compliant” materials). Calculation of balancing period 2.6.18 Was the credit for sustainable to be transferred into the next period calculated correctly? credit calculation based on above balancing calculation figures. Subtract B from A (=C) and compare with inventory level D of sustainable and non-sustainable bio-based material. Only positive credits can be transferred into the next mass balance period. Credit is equal D if C is larger than D Check individually for “ISCC Compliant” and “EU RED Compliant” materials. Calculation of balancing period based
ISCC_EU_Procedure_Chain_of_Custody_v3.2.docx