【國(guó)際標(biāo)準(zhǔn)】歐盟動(dòng)力電池碳足跡規(guī)則征求意見稿（草案）-附件

Ref.Ares(2024)3131389-29/04/2024

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EUROPEAN

COMMISSION

Brussels,XXX

[…](2024)XXXdraftANNEX

ANNEX

tothe

CommissionDelegatedRegulation

supplementingRegulation(EU)2023/1542oftheEuropeanParliamentandofthe

Councilbyestablishingthemethodologyforthecalculationandverificationofthe

carbonfootprintofelectricvehiclebatteries

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ANNEX

Methodologyforcalculationandverificationofthecarbonfootprintofelectricvehicle

batteries

1.DEFINITIONS

ForthepurposesofthisAnnexthefollowingdefinitionsshallapply:

(1)‘carbonfootprintstudy’meansthestudyreferredtoinpoint2,secondparagraph,point(h),ofpartBandpoint2,point1,thirdparagraph,point(h),ofPartCofAnnexVIIItoRegulation(EU)2023/1542;

(2)‘publicversionofthecarbonfootprintstudy’meansthestudyreferredtoinArticle7(1),point(g),ofRegulation(EU)2023/1542;

(3)‘a(chǎn)ctivematerialprecursor’meansmaterialrequiredforthesynthesisofactivematerials,eithercathodeactivematerialprecursorsoranodeactivematerialprecursors;

(4)‘elementaryflows’meansthematerialsorenergyenteringthesystembeingstudiedthathavebeendrawnfromtheenvironmentwithoutprevioushumantransformation,ormaterialorenergyleavingthesystembeingstudiedthatisreleasedintotheenvironmentwithoutsubsequenthumantransformation.;

(5)‘dataset’meansadocumentorfilewithlifecycleinformationofaspecifiedproductorotherreferencesuchasaprocess,coveringitsdescriptivemetadataandeitheritsquantitativelifecycleinventoryincaseofalifecycleinventory(‘LCI’)resultdatasetoritscarbonfootprintincaseofalifecycleimpactassessment(‘LCIA’)resultdataset;

(6)‘company-specificdataset’meansadatasetdescribingacompany-specificprocess,wherealltheactivitydataarecompany-specific,andwhichrelatestoaspecificbatterymodelproducedinaspecificproductionplant;

(7)‘mostrepresentativesecondarydataset’meansthesecondarydatasethavingthehighesttechnologicalrepresentativeness(‘TeR’)qualityratingor,ifthereareseveraldatasetswiththesameTeR,theonewiththehighestgeographicalrepresentativeness(‘GeR’)qualityrating,or,intheabsenceofinformationonthegeographicalprovenienceofthematerialconcerned,theonerepresentingtheglobalaverage;

(8)‘environmentalfootprint(EF)-compliantdataset’meansadatasetdevelopedinaccordancewiththeGuideforEF-compliantdatasets,availableontheEuropeanPlatformonLifeCycleAssessment(LCA);

(9)‘ILCDentry-levelcompliantdataset’meansadatasetdevelopedinaccordancewiththecompliancerulesandentry-levelrequirementsoftheInternationalReferenceLifecycleDataSystem(‘ILCD’)DataNetwork,availableontheEuropeanPlatformonLCA,andinaccordancewiththeEFReferencePackage,availableintheLifeCycleDataNetworkontheEuropeanPlatformonLCA(‘LCDN’),fornomenclatureandcharacterisationfactorscompliance;

(10)‘LCIresultdataset’meansadatasetmodellingacompleteorpartiallifecycleofaproductsystemthat,apartfromtheproductflowassociatedwiththereferenceproduct,listsonlyelementaryflows;

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(11)‘LCIAresultdataset’meansadatasetmodellingacompleteorpartiallifecycleofaproductsystemthat,apartfromtheproductflowassociatedwiththereferenceproduct,listsonlytheresultofthelifecycleimpactassessment,whichinthecasewhereclimatechangeistheonlyimpactcategoryanalysedmeansthattheresultistheamountofcarbondioxide(‘CO2’)-equivalent;

(12)‘partiallydisaggregateddataset’meansadatasetwithaLCIthatcontainselementaryflowsandactivitydata,andthatonlyincombinationwithitscomplementingunderlyingdatasetsyieldsacompleteaggregatedLCIdataset;

(13)‘partiallydisaggregateddatasetat-1level’meansapartiallydisaggregateddatasetthatcontainselementaryflowsandactivitydataforoneleveldowninthesupply-chain,whileallcomplementingunderlyingdatasetsareintheir

aggregatedform;

2.CALCULATIONRULES

ThecarbonfootprintofelectricvehiclebatteriesshallbecalculatedastheamountofCO2-equivalentemittedduringthelifecyclestagesofthebatterythatarewithinthesystemboundary,expressedinkilogram(‘kg’)CO2-equivalent,dividedbythetotalamountofenergyprovidedbythebatteryoverthebattery’sservicelifedeterminedinaccordancewithsection2.1.ItshallbereportedinkgCO2-equivalent/kilowatt-hour(‘kWh’)witharesolutionof0,001kgCO2-equivalent/kWh.

TheamountofCO2-equivalentemittedshallbedeterminedbyidentifyingtheemissionsofgreenhousegasesrelatedtothematerialsandenergyusedand,whererelevant,producedinthelifecyclestagesofthebatterythatarewithinthesystemboundary,inaccordancewithsections2.2to2.7.TheamountofCO2-equivalentshallbecalculatedfromtheseemissionsofgreenhousegasesbyapplyingtheEnvironmentalFootprint(‘EF’)3.1impactassessmentmethodavailableinLCDNfortheimpactcategory“climatechange”.

Allquantitativeinputandoutputdatacollectedtoquantifythecarbonfootprintshallbecalculatedinrelationtothereferenceflow.Thereferenceflowshallbecalculatedasthetotalmassofbatterydividedbythetotalamountofenergyprovidedbythebatteryoverthebattery’sservicelife,measuredinkg/kWh.

If,overthecourseoftime,duetochangesinthebillofmaterials,changesintheoriginofthematerials,changesinprocesses,changesrelatedtotheuseofelectricityandotherauxiliaries,oranyotherchanges,theamountofCO2-equivalentemittedincreasesbymorethan10%comparedtothecarbonfootprintcalculated,thisshallbeconsideredachangetothebattery’stechnicalcharacteristicsrelevantfortherequirementsofRegulation(EU)2023/1542andthusforthenewbatterymodelanewcarbonfootprintshallbecalculatedandanewcarbonfootprintdeclarationshallbedrawnup.

2.1.Functionalunit

Thetotalamountofenergyprovidedbythebatteryoverthebattery’sservicelife(‘Etotal’),expressedinkWh,shallbecalculatedasfollows:

Etotal=energycapacity.FEqcperyear.yearsofoperationWhere:

(a)energycapacityistheuseableenergycapacityofthebatteryinkWhatthebeginningoflife,namelytheenergyavailabletotheuserwhendischarginga

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newfullychargedbatteryuntilthedischargelimitsetbythebatterymanagementsystem;

(b)FEqCperyearisthetypicalnumberoffullequivalentcharge-dischargecyclesperyearandequals:

(i)60forbatteriestobeintegratedintovehiclesbelongingtocategoriesM1andN1inthemeaningoftheRegulation(EU)2018/858(‘lightdutyvehicles’);

(ii)20forbatteriestobeintegratedintovehiclesofcategoryLinthemeaningoftheRegulation(EU)No.168/2013(‘motorcycles’);

(iii)250forbatteriestobeintegratedinvehiclesofcategoriesM2,M3,N2andN3inthemeaningoftheRegulation(EU)2018/858(‘medium-dutyandheavy-dutyvehicles’);

(iv)themostappropriatenumberamongthenumbersreferredtoinpointsi,ii

andiiiforotherelectricvehiclebatteries,selectedbythemanufacturerofthebatterybasedontheusagepatternofthevehicleorvehiclesthebatteryistobeintegratedinto,justifiedinthepublicversionofthecarbonfootprintstudy.

(c)yearsofoperationisdeterminedbythecommercialwarrantyaccordingtothefollowingrules:

(i)thedurationofthewarrantyonthebatteryinyearsapplies;

(ii)ifthereisnospecificwarrantyonthebattery,butawarrantyonavehicleinwhichthebatterywillbeused,orpartsofavehiclethatincludethebattery,thedurationofthatwarrantyapplies;

(iii)bywayofderogationofpointsi)andii),ifthedurationofthewarrantyisexpressedinbothyearsandkilometreswhicheveroneisreachedfirst,theshortestnumberofthetwoinyearsapplies.Forthispurpose,aconversionfactorof20.000kmequallingoneyearshallbeappliedforbatteriestobeintegratedintolight-dutyvehicles;5.000kmequallingoneyearforbatteriestobeintegratedintomotorcycles;and60.000kmequallingoneyearforbatteriestobeintegratedintomedium-dutyandheavy-dutyvehicles;

(iv)ifthebatteryisusedinmultiplevehiclesandtheresultsoftheapproach

inpointii)and,whereapplicable,iii)wouldbedifferentbetweenthosevehicles,theshortestresultingwarrantyapplies;

(v)onlywarrantiesthatarerelatedtoaremainingenergycapacityof70%oftheuseableenergycapacityofthebatteryinkWhatthebeginningoflifeorhigherofitsinitialvalueshallbetakenintoaccountinpointsi)toiv).Warrantiesthatexplicitlyexcludeanyindividualcomponentsthatareessentialfortheproperfunctioningofthebatteryorthatrestricttheuseorstorageofthebatteryapartfromconditionsthatarewithinthetypicaluseofsuchbatteriesshallnotbetakenintoaccountinpointsi)toiv);

(vi)ifthereisnowarrantyoronlyawarrantynotcompliantwiththe

requirementsunderpoint(v),afigureoffiveyearsshallbeused,exceptforcaseswhereawarrantyisnotapplicable,suchaswherethereisnotransferofownershipofthebatteryorvehicle,inwhichcasethe

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manufacturerofthebatteryshalldeterminethenumberofyearsofoperationandjustifyitinthepublicversionofthecarbonfootprintstudy.

2.2.Systemboundaryandcut-offrules

2.2.1.Thefollowinglifecyclestagesshallbeincludedinthesystemboundary:(a)Rawmaterialacquisitionandpre-processing

Thislifecyclestagecoversallactivitiespriortothemainproductproductionstage,including:

(a)theextractionofresourcesfromnatureandtheirpre-processinguntiltheiruseinproductcomponentsenteringthroughthegateofthefirstfacilityfallingunderthemainproductproductionlifecyclestage;

(b)transportofrawmaterialsandintermediateproductswithin,betweenandfromextractionandpre-processingfacilitiesuntilthefirstfacilityfallingunderthemainproductproductionlifecyclestage;

(c)theproductionofthecathodeactivematerialprecursors,anodeactivematerialprecursors,solventsfortheelectrolytesalt,thepipesandthefluidforthethermalconditioningsystem;

Allactivitiesandelementaryflowsrelatedtothemanagementofthewastegeneratedduringthislifecyclestageshallbeincludedincalculationofthecarbonfootprintofthislifecyclestage.

(b)Mainproductproduction

Thislifecyclestagecoversthemanufacturingofthebatteryincludingthatofallcomponentsthatarephysicallycontainedinorpermanentlyattachedtothebatteryhousing.

Thislifecyclestagecoversthefollowingactivities:

(a)cathodeactivematerialproduction;

(b)anodeactivematerialproduction,includingtheproductionofgraphiteandhardcarbonfromitsprecursors;

(c)anodeandcathodeproduction,includingthemixingofinkcomponents,coatingofinkoncollectors,drying,calendaring,andslitting;

(d)electrolyteproduction,includingtheelectrolytesaltmixing;(e)assemblingthehousingandthethermalconditioningsystem;

(f)Assemblingthecellcomponentsintoabatterycell,includingstacking/windingofelectrodesandseparator,assemblingintoacellhousingorpouch,injectionofelectrolyte,closingofcell,testingandelectricalformation;

(g)Assemblingthecellsintomodules/packincludingelectric/electroniccomponents,housing,andotherrelevantcomponents;

(h)Assemblingthemoduleswithelectric/electroniccomponents,housing,andotherrelevantcomponentsintoafinishedbattery;

(i)transportoperationsofthefinalandintermediateproductstothesitewheretheyareused.

Theelementaryflowsrelatedtothemanagementofthewastegeneratedduringthislifecyclestageshallbeincludedincalculationofthecarbonfootprintofthislifecyclestage.

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(c)Distribution

Thislifecyclestagecoversthetransportofthebatteryfromthebatterymanufacturingsitetothepointofplacingthebatteryonthemarket.Storageoperationsarenotcovered.

(d)Endoflifeandrecycling

Thislifecyclestagebeginswhenthebatteryorthevehicleinwhichthebatteryisincorporatedisdisposedofordiscardedbytheuserandendswhenthebatteryconcernedisreturnedtonatureasawasteproductorentersanotherproduct’slifecycleasarecycledinput.Thislifecyclestagecoversatleastthefollowingactivities:

(a)batterywastecollection;(b)batterydismantling;

(c)thermalormechanicaltreatment,suchasmillingofthewastebatteries;

(d)batterycellrecyclingsuchaspyrometallurgicalandhydrometallurgicaltreatment;

(e)separationandconversionintorecycledmaterial,suchasrecycling

ofthealuminiumfromthecasing;

(f)printedwiringboard(‘PWB’)recycling;(g)energyrecoveryanddisposal.

Theimpactsofthetransportofthewastevehicletothevehicledismantler,ofthetransportofthewastebatteriesfromthevehicledismantlertothedisassemblingsite,ofthepre-treatmentofthewastebatteries,suchasextractionfromvehicle,ofdischargingandsorting,andofthedismantlingofthebatteryanditscomponents,arenotcovered,whiletheprocessesthemselvesareincludedinthemassbalance.

2.2.2.Thefollowingarenotcoveredbyanyofthelifecyclestages:

(a)manufacturingofcapitalgoods,includingequipment;(b)productionofpackagingmaterials;

(c)anycomponent,suchasofthethermalconditioningsystem,notphysicallycontainedinorpermanentlyattachedtothehousing;

(d)auxiliaryinputstomanufacturingplantsthatarenotdirectlyrelatedtothebatteryproductionprocess,includingheatingandlightingofassociatedofficerooms,secondaryservices,salesprocesses,administrativeandresearchdepartments;

(e)theassemblyofthebatterywithinthevehicle.

2.2.3.Ageneralcut-offof1%inmassmaybeappliedtomaterialinputspersystemcomponent,byneglectinginputandoutputflowsthatmakeuplessthan1%tothetotalmassofthesystemcomponent.

Thecut-offmaybeappliedtothefollowingsystemcomponentsinthemainproductproductionlifecyclestage:

(a)batterycellanode;(b)batterycellcathode;

(c)batterycellelectrolyte;

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(d)batterycellhousing;

(e)thebatterycellcomponentsotherthantheoneslistedinpoints(a)to(d)combined;

(f)batterymodulehousing;

(g)batterymoduleelectronics;(h)batterypacksystemhousing;

(i)batterypackselectronics;

(j)batterypackthermalconditioningsystem.

Thecut-offmaybeappliedtothefollowingsystemcomponentsintherawmaterialacquisitionandpre-processinglifecyclestage:

(a)mining;

(b)beneficiationororeprocessing,fromoretoconcentrate;

(c)primaryextraction,eitherpyrometallurgicalorhydrometallurgical;

(d)refining;(e)finishing.

Grindingmediaintherawmaterialacquisitionandpre-processinglifecyclestageshallbeaccountedforevenifitmightfallunderthecut-offcriteria.

Ifacut-offisapplied,themassgapshallbeclosedonsystemcomponentlevelbyaddingthemissingmasstothematerialinputflowwiththehighestspecificcarbonfootprintonthesystemcomponentlevelconcerned.Thecarbonfootprintstudyshallmentionifandwherethecut-offof1%inmasshasbeenapplied.

2.3.Datacollectionrequirementsandqualityrequirements

Thedatacollectionandmodellingforalltheprocessesincludedinthemainproductproductionandthedistributionlifecyclestagesshallbedoneinaccordancewithsection2.3.1.

Thedatacollectionandmodellingforthefollowingprocessesshallbedoneinaccordancewithsection2.3.2:

(a)productionofcathodeactivematerialprecursors:cobalt,nickel,iron,lithium,vanadiumandtitanium,whethermetallicorassalts;

(b)productionofanodeactivematerialprecursors:graphiteprecursors,hardcarbonprecursors,lithium,silicon,titaniumandrareearths,whether,whereapplicable,metallicorassalts;

(c)productionofelectrolytesaltandprecursors:LiPF6,LiTFSIandlithiumsalts;

(d)productionofcopper;

(e)productionofaluminium;(f)productionofsteel.

Fortheprocessesnotlistedinthefirst,secondandthirdparagraphsofthissection,thedatacollectionandmodellingshallbedoneinaccordancewithsection2.3.3.

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2.3.1.Mandatorycompany-specificprocesses

Company-specificdatashallbecollectedinaccordancewithsection2.3.5.

Themanufacturerofthebatteryshallensurethatthecompany-specificdataiscommunicatedinanyofthefollowingmethods:

(a)suppliersprovidetothemanufacturerthecompleteLCIoftheprocess,includingelementaryflows,energyconsumption,inputmaterial,andtherecycledcontent‘R1’referredtoinsection2.6,andtheinformationrequiredfor

thecarbonfootprintstudyasspecifiedinsection3.1;

(b)suppliersprovidethemanufacturerwithacompany-specificdataset;

(c)suppliersprovidethecompleteLCIoftheprocess,includingelementaryflows,energyconsumption,inputmaterial,andtherecycledcontent‘R1’referredtoinsection2.6,andtheinformationrequiredforthecarbonfootprintstudyasspecifiedinsection3.1toathird-party,suchasadatamanagementcompany,whocombinestheinputsfromdifferentsuppliersandprovidesthemanufactureracompany-specificdatasetfordifferentprocesses.

Wherethemanufacturercommunicatesthecompany-specificdatainaccordancewithpoint(b),themanufacturershallensurethatthenotifiedbodyreceivesfromthemanufacturer’ssuppliersalltheinformationspecifiedinsection3.1.1whenthemanufacturerlodgesitsapplicationforassessmentbythenotifiedbody.Themanufacturershallalsoensurethatamarketsurveillanceauthorityreceivessuchinformationuponrequest.

Wherethemanufacturercommunicatesthecompany-specificdatainaccordancewithpoint(c),themanufacturershallensurethatthenotifiedbodyreceivesfromitssuppliersorfromthethird-partyalltheinformationspecifiedinsection3.1.1whenthemanufacturerlodgesitsapplicationforassessmentbythenotifiedbody.Themanufacturershallalsoensurethatamarketsurveillanceauthorityreceivessuchinformationuponrequest.

Company-specificdatasetscommunicatedbythesupplierstothemanufacturershallbeaccompaniedwiththeinformationneededbythemanufactureroranotherofitssupplierstoincorporatethedatasetintoitscarbonfootprintmodelandshallcontainatleastthefollowinginformation:

(a)aprecisedescriptionoftheproductforwhichthecarbonfootprintinformationisvalid,includingitsoriginandanunambiguousidentifier;

(b)thetotalcarbonfootprintdeclaredperunitofmassoftheproduct,inkgCO2-

equivalentperkg,orperunitofenergy,inkgCO2-equivalentperkWh;

(c)thecarbonfootprintforeachapplicablelifecyclestagelistedinsection2.2.1;

(d)parametersrelatedtothequalityoftheproductthataffectitscarbonfootprint,suchaspurityorspecificcapacity;

(e)thespecificcontentandthecarbonfootprintofmetalsandmetalsaltsthatare

targetedbythedefaultbatterycellrecyclingprocessreferredtoinsection2.6,atleastregardingsteel,aluminium,copper,cobalt,nickel,manganese,lithium,graphite,silicon,titanium,vanadium,silver,gold,platinumgroupmetalsandphosphorous.Ifsuchmetalsandmetalsaltscontainrecycledcontent,thecarbonfootprintofEV_MatandErecycled_Matasdefinedinsection2.6shallbeprovided.

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2.3.2.Non-mandatorymostrelevantprocesses

IfatleastonesecondarydatasetwithaTechnologicalRepresentativeness(‘TeR’)qualityratingequaltoorlowerthanfourdeterminedinaccordancewithsection2.3.6isavailableinthedatastockdedicatedtothecarbonfootprintofbatteriesintheLifeCycleDataNetworkontheEuropeanPlatformonLCA(‘carbonfootprintdatastock’)oneofthefollowingmethodsshallbechosenfordatacollectionandmodelling:

(a)themostrepresentativesecondarydatasetinthecarbonfootprintdatastockshallbeused.Ifthedatasetisapartiallydisaggregated,theelectricitydatasetordatasetsconnectedtothecoreprocessoneleveldownthesupplychainat-1levelmaybechangedfortheaverageelectricityconsumptionmixofthecountrywheretheprocessisoccurring,modelledinaccordancewithsection2.4.Suchchoiceshallbedulyjustifiedinthecarbonfootprintstudy;

(b)acompany-specificdatasetwithaDataQualityRating(‘DQR’)equaltoorlowerthantwo.Insuchcase,section2.3.1shallapply.

IfnosecondarydatasetwithaTeRequaltoorlowerthanfourisavailableinthecarbonfootprintdatastock,oneofthefollowingmethodsshallbechosenfordatacollectionandmodelling:

(a)asecondarydatasetinlinewiththefollowinghierarchy:

(i)themostrepresentativeEF-compliantdatasetavailableinLCDN.Ifthedatasetisapartiallydisaggregated,theelectricitydatasetordatasetsconnectedtothecoreprocessoneleveldownthesupplychainat-1levelmaybechangedfortheaverageelectricityconsumptionmixofthecountrywheretheprocessisoccurring,modelledinaccordancewithsection2.4.Suchchoiceshallbedulyjustifiedinthecarbonfootprintstudy;

(ii)arepresentativeEF-compliantdatasetfromanyothersource;

(iii)arepresentativeILCDentry-levelcompliantdataseteitherfromLCDNorfromanyothersource.

(b)acompany-specificdatasetwithaDQRequaltoorlowerthanthree.Insuchcase,themethodsinsection2.3.1shallapply.

Foreachprocess,themethodselectedshallbedetailedinthecarbonfootprintstudy,includinganyrelevantassumptionsandjustificationssuchasthechoiceofaproxyinthecaseofTeRequallingfour.

2.3.3.Otherprocesses

IfoneormoresecondarydatasetswithaTeRqualityratingequaltoorlowerthanfourdeterminedinaccordancewithsection2.3.6areavailableinthecarbonfootprintdatastock,themostrepresentativesecondarydatasetinthecarbonfootprintdatastockshallbeused.

IfnosecondarydatasetwithaTeRqualityratingequaltoorlowerthanfourisavailableinthecarbonfootprintdatastock,asecondarydatasetinlinewiththefollowinghierarchyshallbeused:

(a)themostrepresentativeEF-compliantdatasetavailableinLCDN;(b)arepresentativeEF-compliantdatasetfromanyothersource;

(c)arepresentativeILCDentry-levelcompliantdataseteitherfromLCDNorfromanyothersource.

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Allthesecondarydatasetsusedshallbereportedinthecarbonfootprintstudy.

2.3.4.Company-specificdatasets

Company-specificdatasetsshallcomplywiththefollowingrequirements:

(a)themodellingshallbedoneinaccordancewithrulessetinthisAnnex;

(b)thedataformatshallbecompliantwiththeILCDdataformatavailableinLCDN;

(c)thenomenclatureoftheelementaryflowsshallbealignedwiththeEF3.1referencepackageforthecarbonfootprintofbatteriesavailableinLCDNortheprocessdatasetsandproductflow,thenomenclatureshallbecompliantwiththeILCDHandbookNomenclatureandotherconventions,availableviatheEuropeanPlatformonLCA;

(d)htheyshallincludetheDQRandthevaluesofthethreeDQRcriteria,calculatedinaccordancewithsection2.3.6;

(e)themeta-datainformationshallcomplywiththerequirementsformeta-datainformationsetoutintheGuideforEF-compliantdatasets,availableontheEuropeanPlatformonLCA;

(f)thesystemboundariesofcradle-to-gatemodelsshallnotincludethedistributionandendoflifeandrecyclinglifecyclestagesandonlythematerialinputofthecircularfootprintformulareferredtoinsection2.6shallapply;

(g)incaseofaLCIresultdataset,thedatasetshallincludetheLCIresultsandtheLCIAresultsoftheclimatechangeimpactcategoryexpressedinkgofCO2-equivalent;

(h)incaseofaLCIAresultdataset,thedatasetshallincludetheLCIAresultsoftheclimatechangeimpactcategoryexpressedinkgofCO2-equivalent.

2.3.5.Company-specificdata

Thecompany-specificdatatobecollectedforthecreationofcompany-specificdatasetsshallincludeallknowninputsandoutputsfortheprocessesconcerned,including:

(a)thefollowinginputs:

(i)materialinputsthatendupintheproduct,includingmineralsandmetals,semi-finishedmaterialsandchemicalfeedstocks.Ifmaterialsareusedinsolutionstate,thespecificconcentrationshallbe