1. Greenhouse Gas Emissions Data Request Form Instructions for completing the form NICSA

2. Preliminaries The greenhouse gas data request form is for Nicsa's suppliers to provide emissions data for the services they provide so that we can draw up an inventory of greenhouse gas emissions for Abengoa companies. Suppliers must complete one form for each service provided. NICSA

3. 3 0. Heading This section is particularly important and helps those who have to validate the report identify the order and supplies to which it refers. Accordingly, suppliers must provide the company's name, the name of the service with the Nicsa order number and the month and year of registration of the order. NICSA

4. This section must be completed after all the calculations necessary for obtaining the total figure for greenhouse gas emissions have been made and it must contain the sum of the emissions that correspond to the following areas. If the supplier has a product life-cycle analysis or environmental declaration, all the supplier has to do is indicate the total tons of CO 2 associated with the extraction, manufacture and distribution of the product and attach a document with evidence of said information. The total GHG emissions associated with the supplied product must be given in equivalent tons of CO 2. 1. Total GHG Emissions NICSA

5. 2.1 Fuel Consumption This section must be completed if the supplier uses facilities or machinery that involve combustion processes; otherwise, it should be completed with 'not applicable' (N/A). This section must be completed with information on the type of combustion machinery or facility, the type of fuel used and the quantity of fuel consumed (in kg*) during the reference year. Not all the fuel consumed by the machinery or facility has been used to manufacture the product to which the report refers. The quantity of fuel used exclusively in the product manufacturing process is calculated by multiplying the quantity of total fuel by one of the ratios explained on the next page. NICSA * The quantity of fuel is normally given in liters. To convert it into units of mass, the figure must be multiplied by the density of the fuel used.

6. Ratios Ratios are used to associate part of the fuel or electricity consumed by the supplier with the manufacture of the product to which the report refers. Various ratios can be applied depending on the data available to the supplier, who must choose one of them. –R1 = Quantity products supplied (tons) / Annual total production factory (tons) –R2 = Quantity product supplied (units) / Annual total production factory (units) NICSA

7. 2.2 Electricity Consumption This section must be completed with the total electricity consumption for the reference year and the amount of energy that corresponds to the product manufacturing process. Accordingly, the method used in the previous section must be applied by multiplying the total amount of energy by one of the ratios. NICSA

8. 3. Information about the Travel Required for the Provision of the Service In this section, suppliers must indicate the means of transport used, the total distance traveled, the number of journeys per month and the total amount if the means of transport is a taxi. Section 3.1 provides emission factors for each means of transport. NICSA

9. 4. Information on Emissions This is the most important section and is used to calculate CO 2 emissions for each of the areas on which information is provided. Suppliers may encounter difficulties for obtaining information about certain areas. In this case, Nicsa will award the supplier a lower quality index* depending on the quantity and quality of the information provided. At the end of this section, suppliers must remember to add up all the emissions and include the resulting figure in section 1. NICSA *Quality index: value associated with each emissions figure for each source and greenhouse gas and with each parameter used to calculate the emissions; it indicates data reliability level. Increasing numerical values for the quality index indicate more reliable data.

10. Fuel consumption x Net calorific value Combustion greenhouse gases include CO 2 and, to a lesser extent, CH 4 and N 2 O. The emissions of each gas are calculated as follows: Emission = Activity data x Gas emission factor Fuel consumption is the figure given in section 2.2 (the figure chosen must be the quantity used to manufacture the supplied product) The net calorific value can be obtained from the following sources: –IPCC Guidelines: http://www.ipcc-nggip.iges.or.jp/public/2006gl/index.html (Volume 2, Introduction, Page 19)http://www.ipcc-nggip.iges.or.jp/public/2006gl/index.html –Last National Inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change:http://unfccc.int/national_reports/annex_i_ghg_inventories/national_inventories_submissions/items/4303.p hphttp://unfccc.int/national_reports/annex_i_ghg_inventories/national_inventories_submissions/items/4303.p hp The unit used for the consumption figure (e.g. kg of diesel oil) must be taken into account when obtaining the activity figure in TJ 4. Fuel Emissions NICSA

11. 4. Fuel Emissions The gas emission factor data (CO 2, CH 4 and N 2 O) can be obtained from the following sources: –IPCC Guidelines: http://www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html.http://www.ipcc-nggip.iges.or.jp/public/2006gl/vol2.html Choose depending on fuel type (stationary or mobile). –Last National Inventory submitted to the Secretariat of the United Nations Framework Convention on Climate Change:http://unfccc.int/national_reports/annex_i_ghg_inventories/national_inventories_sub missions/items/4303.phphttp://unfccc.int/national_reports/annex_i_ghg_inventories/national_inventories_sub missions/items/4303.php Choose the inventory of the country of origin and find the emission factors depending on the facility type NICSA

12. Example Calculation of Fuel Emissions We have a consumption of 50 l of diesel oil for a forklift. First of all, the quantity must be converted into kilograms of diesel oil by multiplying the figure by its density. Volume of diesel oil (l) = 50 l x 0.85 kg/l = 42.5 kg of diesel oil. To calculate the activity figure, we multiply consumption by the net calorific value obtained from the IPCC guidelines: First of all, take the units (TJ/Gg) and convert the kg into Gg: 42.5 kg = 0.0000425 Gg AD (Activity Data) = 0.0000425 Gg x 43 TJ/Gg = = 0.0018275 TJ NICSA

13. To calculate fuel emissions, we use the figures given in the IPCC Guidelines. In this case, we choose mobile combustion since the combustion takes place in forklifts; and we take the emission factors for CO 2, CH 4 and N 2 O for diesel. Combustion emissions = AD (Activity Data) x EF (Emission Factor) CO 2 emissions = 0.0018275 TJ x 74100 kg CO 2 /TJ = = 135.418 kg CO 2 CH 4 emissions = 0.0018275 TJ x 3.9 kg CH4/TJ = = 0.00713 kg CH 4 N 2 O emissions = 0.0018275 TJ x 3.9 kg N 2 O/TJ = = 0.00712 kg N 2 O Example Calculation of Fuel Emissions NICSA

14. 4. Electricity Consumption Emissions To calculate the tons of CO 2 emitted by electricity consumption, we multiply the energy consumption associated with the supplied product by the emission factor for electricity. Remember to convert the units into tons. This emission factor can be obtained from: –Directly from the electricity bill. –Energy regulation bodies (in Spain, the CNE) –An average emission factor can be used for each country or region. NICSA

15. 4. Emissions Associated with Workers' Journeys for Service Provision –To calculate total emissions, the total number of kilometers traveled during the provision of the service must be multiplied by the emission factor for the means of transport used and divided by one thousand to convert it into tons. –Suppliers must complete the table in section 3.1 with the means of transport used and the kilometers traveled in each one. NICSA

16. Finally, all the resulting emissions are added together and included in section 1. It is important to complete the name and position in the company of the person completing the form and the date on which it is completed. NICSA