(5)Following the revised definition of ‘emissions’ introduced by Directive (EU) 2023/959, and pursuant to Commission Implementing Regulation (EU) 2026/389note, the methodology for the update of the soda ash benchmark is to consider the corresponding intermediary emissions monitored and reported in accordance with Implementing Regulation (EU) 2018/2066. To that end, for the period from 2026 to 2030, those emissions should be added to the soda ash benchmark value as final step in the calculation following the application of the annual reduction rate over the 20 years extrapolation period.
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