Gold Standard Verification Report

Transcription

1 Gold Standard Verification Report Periodic Verification of the Registered CDM Project BK Energia Itacoatiara Project UNFCCC 0168-CDMP / GS 765 Gold Standard 1 st Periodic Verification Monitoring Period 1: to Report No. GS February 2013 TÜV SÜD South Asia Pvt. Ltd. Environmental Technology Carbon Management Service Solitaire, I.T.I. Road, Aundh Pune INDIA

2 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 1 of 13 Report No. Date of first issue Version No. Revision date GS Subject: 1 st periodic Gold Standard verification Accredited TÜV SÜD Unit: TÜV SÜD South Asia Pvt. Ltd. Environmental Technology, Carbon Management Service, Solitaire, I.T.I. Road, Aundh Pune , INDIA Project Participants: myclimate The Climate Protection Partnership (client) BK Energia Itacoatiara Ltda. Precious Woods Holding Ltd. Registration number / Project Title GS 765 / BK Energia Itacoatiara Project Monitoring period: to First Monitoring Report (version/date) Version 1 / Final Monitoring Report (version/date) Version 4 / Summary: TÜV SÜD South Asia Pvt. Ltd has performed the 1 st periodic Gold Standard verification of the registered CDM project: BK Energia Itacoatiara Project for the period from to The project, which has been registered under version 2.1. of the Gold Standard, consists of the generation of electricity with a thermoelectric power plant using wood waste (residues) from the sawmill Mil Madeiras Preciosas Ltda. located next to the power plant located in the municipality of Itacoatiara, in the State of Amazonas, Brazil. The project reduces greenhouse gas emissions by dispatching renewable electricity to the Itacoatiara regional isolated grid 1 and by avoiding methane emissions from biomass decay. The managements of BK Energia Itacoatiara Ltda. and myclimate are responsible for the preparation of the GHG emissions data and the reported GHG emission reductions. A document review, followed by a site visit was conducted to verify the information submitted by the project participants regarding the present verification period. Based on the assessment carried out, the verifier confirms the following: the project has been implemented and operated in accordance with the description given in the approved revised PDD (version 4.7, dated , approved by UNFCCC on ) and is completely implemented as described in the PDD. the monitoring plan complies with the applied methodologies AMS-I.D, version 17 (Grid connected renewable electricity generation) and AMS-III.E, version 16 (Avoidance of methane production from decay of biomass through controlled combustion, gasification or mechanical/thermal treatment) and the monitoring has been carried out as exactly following the monitoring plan. Installed equipments essential for generating emission reductions run reliably and the meters are calibrated appropriately. The project is generating emission reductions as a CDM project. The verifier can confirm that the GHG emission reductions are calculated without material misstatements. Our opinion refers to the project s GHG emissions and resulting GHG emission reductions reported, both determined due to the valid and registered project s baseline, its monitoring plan and its associated documents. Based on the information we have seen and evaluated we confirm that the implementation of the project resulted in 98,368 tco 2 e of emission reductions during the verification period to Furthermore the verifier confirms that all the elements related to the monitoring plan according to the Gold Standard passport and Gold Standard requirements are fulfilled. The verifier can confirm that the monitoring related to the final GS monitoring report, version 4, dated 27/01/2013, for the whole monitoring period is correctly performed. 1 The grid is isolated from the Brazilian interconnected grid and is supplied from the plant of the project activity and from other two thermo power plants fuelled with diesel oil (UTE Itacoatiara and UTE Hermasa). 2 UNFCCC review regarding the issuance of 102,909 tco 2e is on progress which refers to a monitoring period between 01/11/2009 to 31/12/2011. The PPs decided during renewal of the CDM crediting period to upgrade the project to the Gold Standard. The fast track procedure and the retroactive validation option of GS were followed. Since the Gold Standard project registry occurred on 05/12/2011 and the GS monitoring period can start not more than 2 years retroactively, this 1 st GS monitoring period started on 05/12/2009 (and not on 01/11/2009 like the UNFCCC monitoring

3 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 2 of 13 Assessment Team Leader: Bhai Raja Maharjan Further Assessment Team Members: Johann Thaler Khalid Mahmood Roberto Beducci Technical Reviewers: Robert Mitterwallner Luciano Grugni Yutaka Yoshida 3 period). The emission reductions of 102,909 tco 2e (approved by UNFCCC for the period from 01/11/2009 to 31/12/2011) were extrapolated to the period from 05/12/2009 to 31/12/2011 and resulted in 98,368 tco 2e. 3 Yutaka Yoshida was part of the Technical Reviewer team (to cover TA 1.1) and later his status has been changed as per the latest TÜV SÜD appointments. Hence Luciano Grugni was added to the Technical Reviewer team.

4 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 3 of 13 Abbreviations AMS BK Energia CAR CR CDM DNA FAR GHG GS KP MP MR myclimate PDD TÜV SÜD UNFCCC VVM Approved Methodology for Small Scale CDM project activities BK Energia Itacoatiara Ltda. Corrective Action Request Clarification Request Clean Development Mechanism Designated National Authority Forward Actions Request Greenhouse Gas Gold Standard Kyoto Protocol Monitoring Plan Monitoring Report myclimate The Climate Protection Partnership Project Design Document TÜV SÜD South Asia Pvt Ltd UN Framework Convention on Climate Change Validation and Verification Manual

5 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 4 of 13 Table of Contents 1 INTRODUCTION Objective Scope GHG Project Description METHODOLOGY Verification Process Verification Team Resolution of Clarification and Corrective and Forward Action Requests GOLD STANDARD INDICATORS Access to affordable and clean energy services Quantitative employment and income generation Balance of payments and investment Biomass residues renewability Other pollutants (Noise) / Quality of employment Air quality (Ash): handling and disposal VERIFICATION STATEMENT Annex 1: Verification protocol Annex 2: Information Reference List 4 Annex 3: Appointment Certificate 4 The Information Reference List contains both the references of the UNFCCC CDM verification and the GS verification.

6 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 5 of 13 INTRODUCTION 1.1 Objective myclimate has commissioned an independent 1 st Gold Standard verification by TÜV SÜD South Asia Pvt Ltd (TÜV SÜD) of its registered CDM project BK Energia Itacoatiara Project. The objective of the Gold Standard (GS) periodic verification is to verify that actual monitoring systems and procedures are in compliance with the monitoring systems and procedures described in the Gold Standard monitoring plan. The verification shall consider both quantitative and qualitative information related to the parameters to be monitored. The GS verification is based on the GS Monitoring plan which is part of the GS passport and the additional requirements stated by the Gold Standard. 1.2 Scope GS Verification scope is defined as an independent and objective review and ex-post determination by the Designated Operational Entity of the GS monitored parameters. The verification is based on the submitted monitoring report, the CDM verification report, the validated GS passport including its monitoring plan and the additional Gold Standard requirements. The GS monitoring report and associated documents are reviewed against the GS monitoring plan and Gold Standard requirements and associated interpretations. TÜV SÜD has, based on the recommendations in the Validation and Verification Manual employed a risk-based approach in the verification. The verification is not meant to provide any consulting towards the client. However, stated requests for clarifications and/or corrective actions may provide input for improvement of the monitoring activities. 1.3 GHG Project Description BK Energia Itacoatiara Project consists of the generation of electricity with a thermoelectric power plant using wood waste 5 from a wood processing company (called Mil Madeiras Preciosas Ltda. 6 ) located in the municipality of Itacoatiara, in the State of Amazonas, Brazil. The thermoelectric power plant is made up of a high pressure boiler with a steam generation capacity of 45 t/h of steam at 42 kgf/cm 2 and 420 C and a multiple stage condensing steam turbine coupled with a 9 MW el generator. The project reduces emissions of greenhouse gases on the one hand by dispatching sustainable renewable electricity to the Itacoatiara regional isolated grid which would have been generated by diesel fuelled electrical power generators in the absence of the project activity and on the other hand by avoiding methane emissions from biomass decay. The wood residues entering into the boiler are weighed by a scale manufactured by Toledo (model 9270) with a maximum capacity of 50 t/h. Wood waste coming from outside is weighed by another Toledo scale (model 820). However, no wood waste came from outside throughout the whole monitoring period. Toledo scale (model 820) was used during the monitoring period for weighing the ash residues. 5 The wood comes from an FSC certified forest. The Forest Stewardship Council (FSC) is an international non-profit organization, founded in 1993 to support environmentally appropriate, socially beneficial, and economically viable management of the world s forests. 6 Mil Madeiras Preciosas Ltda. is a subsidiary of Precious Woods Holding Ltd.

7 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 6 of 13 2 METHODOLOGY The Gold Standard Verification must be seen in conjunction with the verification and certification reports TÜV SÜD Report No , revision 3, dated 06/12/2012. The verifier s first task has been to confirm the correct monitoring process and procedures related to the GS indicators: Access to affordable and clean energy services Quantitative employment and income generation Balance of payments and investment Biomass residues renewability Other pollutants (Noise) / Quality of employment Air quality (Ash): handling and disposal A discussion is made for every of these points in chapter 3. Based on the documents reviewed a compilation of Corrective, Clarification and Forward Action Requests have been submitted to the project participants and is documented in annex 1 of the present report. 2.1 Verification Process The verification performed first a desk review of the project documents like GS passport including monitoring plan ( PDD GS validation report ( GS Monitoring report and other documents, followed by an on-site visit which results in a protocol including all the findings. The next step is to close out the findings through direct communication with the PPs and finally prepare the verification report. This verification report and other supporting documents then undergo an internal quality control by the CB Environment and Energy before submission to the Gold Standard Technical Advisory Committee. 2.2 Verification Team The appointment of the assessment team takes into account the technical area(s), sectoral scope(s) and relevant host country experience required amongst team members for verifying the ER achieved by the project activity in the relevant monitoring period for this verification. The CB TÜV SÜD operates the following qualification levels for team members that are assigned by formal appointment rules: Assessment Team Leader (ATL); Verifier (V); Verifier Trainee (T); Technical Expert (TE). The verification team consisted of the following members: Name Qualification Scope Technical Area Host country experience Bhai Raja Maharjan ATL Onsite visit Johann Thaler V (13.1) Khalid Mahmood V (13.1) - Roberto Beducci TE (1.1) -

8 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 7 of 13 Technical Reviewers: Name Qualification Coverage of scope Coverage of technical area Coverage of financial aspect Robert Mitterwallner TR (13.1) NA Luciano Grugni TR (1.1.) NA Yutaka Yoshida 7 V (1.1.) NA 2.3 Resolution of Clarification and Corrective and Forward Action Requests The objective of this phase of the verification process was to resolve the requests for clarification and corrective actions and any other outstanding issues which needed to be clarified for TÜV SÜD s positive conclusion on the GS Monitoring report. The objective of this phase of the verification process was to resolve the requests for clarification and corrective actions and any other outstanding issues which needed to be clarified for TÜV SÜD s positive conclusion on the GS Monitoring report. Concerns raised in the desk review, the on-site audit assessments and the follow up interviews and the responses provided for the raised concerns are documented in Annex 1 (verification protocol) to guarantee the transparency of the verification process. A Corrective Action Request is raised where TÜV SÜD identifies: non-conformities in monitoring and/or reporting with the monitoring plan and/or methodology; that the evidence provided is not sufficient to prove conformity; mistakes in assumptions, data or calculations that impair the ER; FARs stated during validation that are not solved until the on-site visit. A Clarification Request is raised where TÜV SÜD does not have enough information or the information is not clear in order to confirm a statement or data. A Forward Action Request is raised where TÜV SÜD identifies that monitoring and/or reporting require special attention or adjustments for the next verification period. Information or clarifications provided as a response to a CAR, CL or FAR could also lead to a new CAR. 7 Yutaka Yoshida was part of the Technical Reviewer team (to cover TA 1.1) and later his status has been changed as per the latest TÜV SÜD appointments. Hence Luciano Grugni was added to the Technical Reviewer team.

9 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 8 of 13 3 GOLD STANDARD INDICATORS All the parameters mentioned in the GS passport have been correctly monitored and the information given in the final GS monitoring report has been confirmed to be correct. 3.1 Access to affordable and clean energy services The parameter system average interruption duration index (from the Portuguese: Duracao Equivalente de Interrupcao DEC) monitors the quality of the services supplied by the local power utilities. The parameter has been verified with three excel files submitted by the local power utility Eletrobras Amazonas Energia with the average interruption duration index for 2009, 2010, 2011 of Itacoatiara grid. The DOE by assessing the excel files (IRL 74) confirms that the average interruption duration index indicated in the final GS MR for the years 2009, 2010 and 2011 is consistent with the submitted excel files and that the index for each of the years of the monitoring period is considerably lower than in the baseline situation. This clearly shows that the electricity provided by BK Energia Itacoatiara Project to the local Itacoatiara grid helps to stabilize the electricity supply and to decrease power outages in the grid. The parameter diesel oil consumption has been checked by the DOE through log-books (IRL 64) and invoices for diesel purchase (IRL 77). The values in the final GS MR are deemed to be consistent with the log-books and invoices for diesel purchase. The diesel consumption saved by the project activity has been checked by the DOE during the on-site visit with invoices of BK to local utility (IRL 42), GESTAL data (for cross-checking electricity export to the grid data) (IRL 31), Brazilian Energy Balance 2010 (density of diesel) (IRL 53), diesel consumption and electricity generation data for UTE Itacoatiara provided by the local power utility Eletrobras Amazonas Energia for the calculation of the efficiency of diesel power plant (IRL 63). The DOE concludes that the given project activity substitutes a considerable amount of diesel which would be necessary to generate the same quantity of electricity in the absence of the project activity. 3.2 Quantitative employment and income generation The parameter Number of jobs created has been verified through work contracts (IRL 66), employee list (IRL 68), salary payment statements (IRL 69, 70), number of employees (IRL 67), annual reports (ILR 79). The DOE concludes that the given project activity created a considerable number of jobs if compared with the baseline scenario and that the numbers stated in the final GS MR are consistent with the aforementioned presented data sources and information provided in an interview with the deputy head of the Human Resource (HR) department (in charge of salaries). 3.3 Balance of payments and investment The parameter average annual revenue from biomass sales has been verified with invoices for the biomass purchased by BK from MIL (IRL 37). The DOE concludes that the figures stated in the final GS MR are consistent with the invoices of the respective period and that BK Energia Plant generates a valuable income source for its supplier, the FSC-certified saw mill MIL 8. 8 The FSC certification has been verified through (IRL 54).

10 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 9 of Biomass residues renewability The parameter biomass residues renewability and its compliance with Annex 18, EB23 conditions has been verified through FSC website (IRL 54). The website states that MIL uses wood that originates from FSC-certified forests of Precious Woods Amazon (Certificate Code: SW-FM/COC , FSC License Code: FSC-C023388). FSC certification requires and audits sustainable and responsible forest management. This could be verified through the aforementioned website as well as through an interview with the Director of MIL. The FSC certification could be further confirmed by submitted FSC certificates (IRL 75, 76) and the biomass purchased by BK from MIL has been checked by the DOE through invoices (IRL 37). Thus the DOE concludes that as per EB23, Annex 18 (definition of renewable biomass), paragraph 1(b) the biomass is considered to be renewable since Sustainable management practices are undertaken on these land areas to ensure, in particular, that the level of carbon stocks on these land areas does not systematically decrease over time (carbon stocks may temporarily decrease due to harvesting). 3.5 Other pollutants (Noise) / Quality of employment The parameter records of personal protective equipments (PPE) supply and participation on the training activities has been verified by signed lists of PPE distribution and terms of responsibilities about the correct use and obligations to use PPE (IRL 65), participation lists of weekly health and safety dialogues (IRL 71) and certificates of participation in works accidents prevention trainings (IRL 73). Besides PPE like gloves, glasses, ear plugs, earmuff, ear protection, helmet, mask, security clothes, boots have been presented to the DOE during the on-site visit. Furthermore, interviews with operators exposed to high noise levels have been carried out during the on-site visit. The presented documents and interviews carried out with operators and the technician of labor safety confirm that sufficient measures are undertaken to supply PPE to the staff and increase awareness amongst the staff for safety and health issues at the workplace through appropriate training and regular meetings. 3.6 Air quality (Ash): handling and disposal The parameter records of quantity of ashes leaving the site has been verified through ash weighing reports (IRL 28) 9. Besides, the ash disposal waste site has been visited by the DOE during the on-site visit. Thus, the DOE concludes that ash residues are appropriately disposed. Besides, the quantity of ash has been cross-checked with the wood residues combusted in the boiler. The values are in a plausible range, namely between around 0.5% and 1%. Differences in the quantity of produced ash are caused by a different quality including humidity of the wood residues and depend as well on how the boiler is operated. 9 Measured data are missing from 11/2009 to 08/2010 thus for this period the highest value measured during the monitoring period has been used for conservatism which is in line with paragraph 209 (a) of the VVM, version 01.2 ( most conservative assumption theoretically possible ).

11 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Page 10 of 13 4 VERIFICATION STATEMENT TÜV SÜD has carried out the Gold Standard (GS) periodic verification 10 of the registered CDM project BK Energia Itacoatiara Project. The verifier confirms the following: the project has been implemented and operated in accordance with the description given in the approved revised PDD (version 4.7, dated , approved by UNFCCC on ) and is completely implemented as described in the PDD. the monitoring plan complies with the applied methodologies AMS-I.D, version 17 (Grid connected renewable electricity generation) and AMS-III.E, version 16 (Avoidance of methane production from decay of biomass through controlled combustion, gasification or mechanical/thermal treatment) and the monitoring has been carried out as exactly following the monitoring plan. Installed equipments essential for generating emission reductions run reliably and the meters are calibrated appropriately. The project is generating emission reductions as a CDM project. The verifier can confirm that the GHG emission reductions are calculated without material misstatements. Our opinion refers to the project s GHG emissions and resulting GHG emission reductions reported, both determined due to the valid and registered project s baseline, its monitoring plan and its associated documents. Based on the information we have seen and evaluated we confirm that the implementation of the project resulted in 98,368 tco 2 e of emission reductions during the verification period to Furthermore the verifier confirms that all the elements related to the monitoring plan according to the Gold Standard passport and Gold Standard requirements are fulfilled. The verifier can confirm that the monitoring related to the final GS monitoring report, version 4, dated 27/01/2013, for the whole monitoring period is correctly performed. Verified emissions in the reporting period to : Baseline emissions from methane destroyed: Baseline emissions from electricity exported: Project emissions 12 : Leakage emissions: Emission Reductions: 24,089 t CO 2 e 74,404 t CO 2 e 125 t CO 2 e 0 t CO 2 e 98,368 t CO 2 e Pune, Certification Body Environment and Energy TÜV SÜD South Asia Pvt Ltd 10 The Gold Standard Verification must be seen in conjunction with the verification and certification reports TÜV SÜD Report No , revision 3, dated 06/12/ UNFCCC review regarding the issuance of 102,909 tco2e is on progress which refers to a monitoring period between 01/11/2009 to 31/12/2011. The PPs decided during renewal of the CDM crediting period to upgrade the project to the Gold Standard. The fast track procedure and the retroactive validation option of GS were followed. Since the Gold Standard project registry occurred on 05/12/2011 and the GS monitoring period can start not more than 2 years retroactively, this 1st GS monitoring period started on 05/12/2009 (and not on 01/11/2009 like the UNFCCC monitoring period). The emission reductions of 102,909 tco2e (approved by UNFCCC for the period from 01/11/2009 to 31/12/2011) were extrapolated to the period from 05/12/2009 to 31/12/2011 and resulted in 98,368 tco2e. 12 Project emissions are conservatively considered the same as in the CDM verification, even though the monitoring period of the CDM verification is longer, namely from 01/11/2009 to 31/12/2011.

12 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Annex 1 Compilation of Open Issues

13 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Table 1 Gold Standard parameters Parameter title Gold Standard passport MR Verified Conclusion and IRL Access to affordable and clean energy services Access to affordable and clean energy services Consistent Parameter ID (if available) I.D.1 I.D.1 Consistent Data Unit Not applicable Not applicable Not applicable Description of Data / Data Refers to: Technical aspects The system average interruption duration index (from the Portuguese: Duracao Equivalente de Interrupcao DEC) monitors the quality of the services supplied by the local power utilities. Date of Data: 2009 Gaps in data Period: N/A Conclusion and IRL Source of data Default value used: N/A Justification: N/A QA/QC aspects Type: ANEEL website Local power utility report Conclusion and IRL Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-1

14 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Responsibility: The power utility Eletrobras Amazonas Energia (local power utility) is responsible to monitor this index and report to ANEEL. ANEEL is the Brazilian Electricity Regulatory Agency (from the Portuguese: Agencia Nacional de Energia Eletrica ANEEL) Representativeness: N/A Reliability of Data Source: See CR 1 See CR Is the Data up-to-date? Clarification Request No 1 Regarding the average interruption duration (index): Information from 2010 and 2011 shall be provided directly from the local power utility (Eletrobras Amazonas Energia) as well as for 2009 in order to confirm data published at ANEEL website for Archiving of raw data and protection measures N/A CR Data transfer and protection of input data for calculations N/A Quality of evidence Conclusion and IRL Completeness of data See CR 1 See CR Data verification See CR 1 See CR Crosscheck (if available) See CR 1 See CR Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-2

15 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Table 2: Gold Standard parameters Parameter title Gold Standard passport MR Verified Conclusion and IRL Access to affordable and clean energy services Access to affordable and clean energy services Consistent Parameter ID (if available) I.D. 2 I.D. 2 Consistent Data Unit Tonnes of diesel oil consumption Tonnes of diesel oil consumption Consistent Description of Data / Data Refers to: Date of Data: 2011 Technical aspects Diesel oil consumption that would be required in the absence of the project activity. According to the validated GS passport, based on local values of efficiency of diesel power plant (0.293 liters/kwh) and diesel oil density (840 kg/m 3 ) it is estimated the equivalent amount of diesel oil that would be required. Conclusion and IRL CAR Corrective Action Request No 1 1) The figures of diesel consumption saved by the project activity are missing in the GS MR as well as diesel consumed by the diesel back-up generator for 2009 and 2010 bearing in mind that the monitoring frequency is annually and the monitoring period is from 05/12/2009 to 31/12/ ) The calculation resulting in million litres of diesel consumption (as well as the calculation for previous years) is not clear to the reader. 3) The figure of 14,754 tons shall be recalculated as the same is not correctly Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-3

16 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 calculated. Besides, the density of diesel indicated in the GS MR with 840 kg/l is not consistent with the Brazilian Energy Balance 2010 and GS passport which indicate 840 kg/m 3. Gaps in data Period: N/A Default value used: N/A Justification: N/A Source of data Reliability of Data Source: QA/QC aspects Type: -Log book of diesel pump and invoices for diesel purchase (for internal emergency diesel use); -local utility records, invoices of BK to local utility, GESTAL data (for cross-checking electricity export to the grid data), Brazilian Energy Balance 2010 Responsibility: BK Energia Representativeness: See CAR in Date of Data Data are reliable since electricity export is checked by buyer and seller and diesel consumption of log books can be cross-checked by invoices Conclusion and IRL 31,42,53,64,77 See CAR Is the Data up-to-date? Yes, since 2011 data has been provided, however see CAR in Date of Data See CAR Archiving of raw data and protection measures One copy of the log- books remains in the administrative room, one copy is submitted to BK accountancy department. The accountancy department elaborates a spreadsheet for diesel consumption. Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-4

17 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Data transfer and protection of input data for calculations Completeness of data Data verification Crosscheck (if available) The tank which is similar to one in a gasoline station has a counter indicating the diesel consumption. The stock keeper notes down the value from the counter in a log-book once diesel is taken out from the tank. One copy of the log- books remains in the administrative room, one copy is submitted to BK accountancy department. Quality of evidence Complete data (for the whole monitoring period) for diesel consumption and diesel consumption saved by the project activity have been presented during the on-site visit. The diesel consumption has been checked by the DOE during the on-site visit with log-books and invoices for diesel purchase. The revised values in the GS MR are deemed to be consistent with the log-books (see however CAR 1). The diesel consumption saved by the project activity has been checked by the DOE during the on-site visit with invoices of BK to local utility, GESTAL data (for crosschecking electricity export to the grid data), Brazilian Energy Balance 2010 (density of diesel), efficiency of diesel power plant. Invoices for the purchase of diesel are used for cross-checking the log book diesel consumption data. Conclusion and IRL See CAR 31,42,53,64,77 64,77 Table 3: Gold Standard parameters Parameter title Gold Standard passport MR Verified Conclusion and IRL Quantitative employment and income generation Quantitative employment and income generation Consistent Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-5

18 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Parameter ID (if available) I.D. 3 I.D. 3 Consistent Data Unit Number of jobs created Number of jobs created Consistent Description of Data / Data Refers to: Technical aspects Number of jobs created by number of work contracts for BK Energia and list of employees and statements of salaries paid; Date of Data: 2011 Corrective Action Request No 2 The figures of number of jobs created are missing in the GS MR for 2009 and 2010 bearing in mind that the monitoring frequency is annually and the monitoring period is from 05/12/2009 to 31/12/2011. Conclusion and IRL Gaps in data Period: N/A CAR Source of data Default value used: N/A Justification: N/A QA/QC aspects Type: -files with work contracts -employee list and salary payment statements -annual report Responsibility: BK Energia / Human Resource (HR) department Conclusion and IRL 66,67,68,69,70,79 Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-6

19 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Reliability of Data Source: Is the Data up-todate? Archiving of raw data and protection measures Data transfer and protection of input data for calculations Completeness of data Data verification Representativeness: See CAR in Date of Data Several documents have been presented to the DOE. By assessing these documents, the DOE confirms that the same are reliable. Furthermore, a deputy head of the Human Resource (HR) department (in charge of salaries) was interviewed to confirm the reliability of the documents. Yes Information of work contracts, employee lists, salary payment statements are available in digital form and backed-up by the IT department. N/A Quality of evidence Complete data has been presented during on-site visit. An interview with the deputy head of the Human Resource (HR) department (in charge of salaries) has been carried out during on-site visit and the following documents could be verified: -files with work contracts (IRL 66) -employee list (IRL 68) -salary payment statements (IRL 69,70) -number of employees (IRL 67) -annual reports (ILR 79) ( CAR Conclusion and IRL 66,67,68,69,70,79 Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-7

20 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Crosscheck (if available) Several documents (listed above) have been presented during the on-site visit to the DOE to confirm the positive score of the parameter Quantitative employment and income generation. 66,67,68,69,70,79 Table 4: Gold Standard parameters Parameter title Gold Standard passport MR Verified Conclusion and IRL Balance of payments and investment Balance of payments and investment Consistent Parameter ID (if available) I.D. 4 I.D. 4 Consistent Data Unit BRL/year (BRL= Brazilian Real is the local currency) Technical aspects BRL/year (BRL= Brazilian Real) Consistent Description of Data / Data Refers to: Average annual revenue from biomass sales Date of Data: 2009, 2010, 2011 Gaps in data Period: N/A Conclusion and IRL Default value used: N/A Justification: N/A QA/QC aspects Conclusion and IRL Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-8

21 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Source of data Type: Invoices of MIL to BK Energia 37 Reliability of Data Source: Is the Data up-to-date? Archiving of raw data and protection measures Data transfer and protection of input data for calculations Completeness of data Data verification Responsibility: BK Energia (accounting) Representativeness: Yes, because invoices have been submitted for the whole monitoring period. Highly reliable since invoices are issued as per the requirements of the Brazilian legislation. Yes, however see following CR. Corrective Action Request No 3 Regarding the indicator Balance of payments and investment : The values for 2009 (December 2009) and 2010 are missing in the GS MR (only the 2011 value is indicated) bearing in mind that monitoring period starts in 5/12/2009 and ends in December The monitoring frequency is indicated as annually in the GS passport. Both the plant manager and the financial department have a softcopy of the invoices in a hard-disk and a hardcopy is additionally kept in the administrative room. N/A Quality of evidence Yes, a complete set of invoices for the biomass purchased by BK from MIL has been submitted to the DOE. The invoices for the biomass purchased by BK from MIL has been checked by the DOE during the on-site visit. See CAR 3 Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-9 CAR Conclusion and IRL Crosscheck (if available) N/A See CAR 37

22 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Table 5: Gold Standard parameters Parameter title Gold Standard passport MR Verified Conclusion and IRL Biomass residues renewability Biomass residues renewability Consistent Parameter ID (if available) I.D. 5 I.D. 5 Consistent Data Unit Description of Data / Data Refers to: % renewable biomass residue share Technical aspects % renewable biomass residue share Consistent The criterion of biomass residues renewability can be verified according to the wood waste suppliers to BK Energia and the practices of these wood waste suppliers. The only wood waste supplier for this monitoring period has been MIL. Date of Data: 2009, 2010 and 2011 Gaps in data Period: N/A Conclusion and IRL Default value used: N/A Justification: N/A QA/QC aspects Conclusion and IRL Source of data Type: Monthly invoices of suppliers to BK Energia and check of the supplier practices Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-10

23 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 with publicly available sources 37 Responsibility: BK Energia Representativeness: Yes, since invoices of suppliers to BK Energia are available for the whole monitoring period. Reliability of Data Source: Highly reliable since invoices are issued as per the requirements of the Brazilian legislation. Besides, FSC License Code and Certificate Code (available at demonstrate that the wood waste comes from FSC certified wood. Corrective Action Request No 4 Regarding indicator Biomass residues renewability : 1) In data source it is not clearly enough indicated that wood waste (biomass residues) are supplied to BK Energia, but just stated wood. 2) Procedure s name in comment is not indicated in English. Besides, the purpose of the procedure is not indicated. Is the Data up-to-date? Yes Archiving of raw data and protection measures Data transfer and protection of input data for calculations Both the plant manager and the financial department have a softcopy of the invoices in a hard-disk and a hardcopy is additionally kept in the administrative room. N/A Quality of evidence CAR 37,54 Conclusion and IRL Completeness of data Yes Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-11

24 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Data verification Crosscheck (if available) Evidence that MIL uses wood that originates from FSC-certified forests of Precious Woods Amazon (Certificate Code: SW-FM/COC , FSC License Code: FSC- C023388) could be verified through FSC website: FSC certification requires and audits sustainable and responsible forest management. This could be verified at FSC website as well as through an interview with the Director of MIL. Thus, as per EB23, Annex 18 (definition of renewable biomass), paragraph 1(b) the biomass is considered to be renewable since Sustainable management practices are undertaken on these land areas to ensure, in particular, that the level of carbon stocks on these land areas does not systematically decrease over time (carbon stocks may temporarily decrease due to harvesting). The invoices for the biomass purchased by BK from MIL has been checked by the DOE during the on-site visit. The revised values in the GS MR are deemed to be consistent with the invoices (see also CAR 3). The FSC certification indicated on the aforementioned webpage was confirmed by submitted FSC certificates (IRL 75,76). 37,54 75,76 Table 6: Gold Standard parameters Parameter title Quality of employment / Other pollutants Gold Standard passport MR Verified Conclusion and IRL Other pollutants (here: noise) / Quality of employment Consistent GS technical review team during their review period Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-12

25 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 requested PPs to include the respective monitoring activity for the indicator (other pollutants (noise)) in the sustainability monitoring plan. PPs answered in their response that the monitoring of this parameter follows the same procedure established to monitor the quality of employment, which is record the distribution of PPE and the participation in internal training regarding Health and Safety. I.D. 6 in revised passport and MR refer to both indicator Quality of employment and Other Pollutants. Parameter ID (if available) I.D. 6 I.D. 6 Consistent Data Unit Not applicable Not applicable Consistent Technical aspects Conclusion and IRL Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-13

26 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Description of Data / Data Refers to: Supply of personal protective equipments (PPE) and participation on training activities Date of Data: Samples 2010 and 2011 Gaps in data Period: N/A Source of data Default value used: N/A Justification: N/A QA/QC aspects Type: Records of PPE distribution and terms of responsibilities, Health and Safety (H&S) dialogues participation lists confirming participation in the training activities Responsibility: BK Energia management Representativeness: Documents presented to the DOE are representative Conclusion and IRL 65,71,72,73 Reliability of Data Source: Original documents have been verified by the DOE during the on-site visit thus the same are deemed to be reliable. Is the Data up-to-date? Yes Archiving of raw data and protection measures Data transfer and protection of input data for calculations Weekly health and safety dialogues participation lists and records of PPE distribution are archived in the department of work and health security. N/A Quality of evidence Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-14 Conclusion and IRL Completeness of data Yes

27 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Data verification Signed lists of PPE distribution and terms of responsibilities about the correct use and obligations to use PPE (IRL 65) and participation lists of weekly health and safety dialogues (IRL 71) and certificates of participation in works accidents prevention trainings (IRL 73) were presented to the DOE during the on-site visit. 65,71,72,73 Crosscheck (if available) Several documents (listed above) have been presented during the on-site visit to the DOE to confirm the neutral score of the parameter Quality of employment / Other pollutants. Besides PPE like gloves, glasses, ear plugs, earmuff, ear protection, helmet, mask, security clothes, boots have been presented to the DOE during the onsite visit. Furthermore, interviews with operators exposed to high noise levels have been carried out during the on-site visit. The presented documents and interviews carried out with operators and the technician of labor safety confirm that sufficient measures are undertaken to supply personal protective equipments (PPE) to the staff and increase awareness amongst the staff for safety and health issues at the workplace through appropriate training and regular meetings. 65,71,72,73 Table 7: Gold Standard parameters Gold Standard passport MR Verified Conclusion and IRL Parameter title Ash handle and disposal Air quality (ash), here: handling and disposal Consistent GS technical review team during their review period requested PPs to provide more Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-15

28 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 information about ash handling and disposal and...include the respective monitoring activities for this indicator in the sustainability monitoring plan. PPs addressed this request by including an indicator in the monitoring plan specifically to ensure that the ash leaving the site is properly disposed. Parameter ID (if available) I.D. 7 I.D. 7 Consistent Data Unit Kg of ash leaving the site Tons of ash leaving the site Consistent Description of Data / Data Refers to: Technical aspects Quantity of ashes leaving the site (after weighing each truckload) and disposed in a managed landfill next to the plant Date of Data: 2011 Corrective Action Request No 5 Regarding the indicator Air quality (ash), here: handling and disposal : 1) The values for 2009 (December 2009) and 2010 are missing in the GS MR (only the 2011 value is indicated) bearing in mind that the monitoring period starts in December 2009 and ends in December Conclusion and IRL Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-16 CAR

29 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 2) The monitoring responsibility shall be revised to only BK Energia personnel as per the information provided during the on-site visit. 3) Annual reports are not available (as confirmed during on-site visit) and thus have to be removed as data source. Gaps in data Period: Measured data are missing from 11/2009 to 08/2010 thus for this period the highest value measured during the monitoring period has been used for conservatism which is in line with paragraph 209 (a) of the VVM, version 01.2 ( most conservative assumption theoretically possible ). Default value used: For the period between 11/2009 to 08/2010 the highest measured value during the monitoring period has been used. Justification: In line with paragraph 209 (a) of the VVM, version 01.2 to use the most conservative assumption theoretically possible. QA/QC aspects Conclusion and IRL Source of data Type: Internal registries (log books of scale 2 for ash waste) 28 Responsibility: BK Energia / MIL Scale 2 personnel Representativeness: Measured values are available for the whole monitoring period except for the period between 11/2009 to 08/2010 in which the highest value measured during the monitoring period has been used (since no proper values have been measured during this period). Reliability of Data Source: Data are reliable since each truckload is weighed with a calibrated scale (scale 2). Is the Data up-to-date? See CAR in Date of Data Archiving of raw data and protection Ash weighing reports are stored in the administrative room and are locked. Only the Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-17

30 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 measures Data transfer and protection of input data for calculations Completeness of data Data verification plant manager and operation supervisor have access. Monthly the consultant (Dr. Carl Ulrich Gminder) receives an excel file from BK Energia with the monthly quantities of ash disposed at the waste site. Quality of evidence Data for Q y,ash and CT y,ash are complete for the monitoring period, however for the period from 11/2009 to 08/2010 the highest value measured during the monitoring period has been used for conservatism Ash weighing reports for the whole monitoring period have been verified by the DOE during the on-site visit. Besides, the ash disposal waste site has been visited during the on-site visit. Thus, the DOE concludes that ash residues are appropriately disposed. However, see CAR 5. Conclusion and IRL See CAR 28 Crosscheck (if available) The quantity of ash has been cross-checked with the wood residues combusted in the boiler. The values are in a plausible range, namely between 0.45% and 1%, with one higher value of 1.13% in January Differences in the quantity of produced ash are caused by a different quality including humidity of the wood residues and depend as well on how the boiler is operated. 28,32 Description of the Gold Standard Monitoring Report Comments and Results Compliance with GS The GS toolkit, version 02.1., chapter 4.1. states the following: The monitoring report does not have a fixed format; Conclusion and IRL CAR Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-18

31 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 regulations Completeness and Transparency however it must contain at a minimum: a) Monitoring table from your PDD and Passport; b) Data entry sheets of self-monitored parameters; c) Remarks on the monitoring process used; d) Current status of your parameters in the table; e) Other data sources to substantiate your claims; f) Scoring of your indicators compared to your baseline indicator situation; The submitted GS monitoring report (version 1, dated 06/02/2012) indicates all the requested information as per the GS toolkit (however see previous findings stated in the GS protocol) however not the scoring of the indicators compared to the baseline indicator situation. See following CAR. Corrective Action Request No 6 The scoring of the indicators compared to the baseline indicator situation is missing and shall be added as per the Toolkit, version 02.1, chapter 4.1. See CARs and CR 7,57 See CARs and CR Correctness Corrective Action Request No 7 GS monitoring report mentions in sections carbon monitoring conform PDD and overall conclusion the amount of 103,166 tco 2 ERs to be eligible for issuance under the Gold Standard, however it has not been taken into account that the GS monitoring period is shorter (from 05/12/2009 to 31/12/2011) than the carbon monitoring period under UNFCCC (from 01/11/2009 to 31/12/2011). CERs shall be recalculated to be eligible for issuance under the GS and the calculation shall be indicated in a transparent way. CAR Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-19

32 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Compilation and Resolutions of CARs, CRs and FARs Corrective and Clarification Action Requests by audit team Issue Response Assessment Comments and Results Ref Conclusion and IRL Corrective Action Request No.1. 1) The figures of diesel consumption saved by the project activity are missing in the GS MR as well as diesel consumed by the diesel back-up generator for 2009 and 2010 bearing in mind that the monitoring frequency is annually and the monitoring period is from 05/12/2009 to 31/12/ ) The calculation resulting in million litres of diesel consumption (as well as the calculation for previous years) is not clear to the reader. 3) The figure of 14,754 tons shall be recalculated as the same is not correctly calculated. Besides, the density of diesel indicated in the GS MR with 840 kg/l is not consistent with the Brazilian Energy Balance 2010 and GS passport which indicate 840 kg/m 3. 1) Figures of diesel consumption saved by the project activity as well as diesel consumed by the diesel back-up generator as well for 2009 and 2010 is provided in file BK 0168 Monitoring _V3, table Monitored Data in row 12(Excel row 0); 2) and 3) Calculation was corrected and is shown in the file BK 0168 Monitoring _V3, table GS; Data now provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2. 1) The revised GS MR (in section sustainability monitoring conform sustainability monitoring plan in passport ) indicates the figures of diesel consumption saved by the project activity for 2009, 2010 and 2011 as well as figures of diesel consumed by the diesel back-up generator for 2009, 2010 and The DOE by assessing the logbook of diesel consumption (IRL 64) confirms that the data in the GS MR and ER excel Table 2 CAR is closed 53,64,77,81, 92,94 Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-20

33 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team calculation spreadsheet are consistent with the logbook. However see further DOE Request. 2) The way of calculating the diesel consumption saved by the project activity has been transparently demonstrated (with formulae) in worksheet GS of the ER calculation excel spreadsheet (IRL 81). However see further DOE Request. 3) The figure in question has been correctly recalculated. The density of diesel has been corrected to 840 g/l which is in accordance with the GS passport (IRL 94) and the Brazilian Energy Balance 2010 (IRL 53) as verified by the DOE. However see further DOE Request. 2 nd DOE Request: a) The data unit in worksheet GS, cells D11, D16, D21 is not correct. b) The value of purchased diesel indicated both in ER excel calculation spreadsheet and MR is not consistent with the sum of invoices for diesel purchase presented during on-site visit. c) Clarity has to be provided why parameter I.D.2 mentions in estimation of baseline situation of parameter as well UTE Hermasa even though the figures of diesel consumption saved by the project activity refers to UTE Itacoatiara only. d) Reference for the figures of diesel consumption in litres per kwh (in worksheet GS, cells B11, B16 and B21) is missing in the ER calculation excel spreadsheet. 2 nd PP response: a) The data unit in worksheet GS, cells D11, D16, D21 was checked and evaluated as correct, thus no changes effectuated. The lay out was changed to give an easier understanding of the presented figures this might have caused the impression of the DOE of incorrectness. b) The value of purchased diesel indicated both in ER excel calculation spreadsheet (table PE) and in the MR is now consistent with the sum of invoices for diesel purchase presented during on-site visit. Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-21

34 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Issue c) The parameter I.D.2 in estimation of baseline situation of parameter refers now to UTE Itacoatiara only. d) Reference for the figures of diesel consumption in litres per kwh (in worksheet GS, cells B11, B18 and B25) were added in the ER Excel calculation spreadsheet. Conclusion (after 2 nd DOE Request): a) The data units in the cells in question are correctly indicated now. The DOE by assessing the revised ER calculation excel spreadsheet (IRL 81) confirms the same. c) The reference to UTE Hermasa has been removed from parameter I.D.2 estimation of baseline situation of parameter of the MR, hence this item of the request is closed. d) Reference for the figures of diesel consumption in litres per kwh (in revised worksheet GS, cells B11, B18 and B25) is indicated now in the ER calculation excel spreadsheet (IRL 81). The reference was checked by the DOE and found to be correct. Hence this item of the request is closed. 3 rd DOE Request: b) The value of purchased diesel indicated in ER excel calculation spreadsheet is now consistent with the sum of invoices (45,000 litres) for diesel purchase presented during onsite visit (IRL 77). However, the MR does not provide consistent information yet (45 tons) if assuming a density for diesel of 0.84 kg/litre. 3 rd PP response: b) Corrected to 45,000 litres in comment text of I.D.2. Conclusion (after 3 rd DOE Request): b) The DOE by assessing the final GS MR confirms that the value of purchased diesel is consistent between ER calculation excel spreadsheet and MR. Corrective Action Request No.2. The figures of number of jobs created are missing in the GS MR for 2009 and 2010 bearing in mind that the monitoring frequency is annually and the monitoring period is from Table 3 CAR is closed Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-22

35 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Response Assessment Issue Response 05/12/2009 to 31/12/ ,92 Data is now provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2 The figures of number of jobs created are indicated for 2009, 2010 and 2011 in the revised GS MR. The DOE by assessing monthly reports submitted to the ministry of labour confirms that the number of jobs created at the end of 2009 (38), 2010 (39) and 2011 (40) stated in the GS MR are consistent with the aforementioned reports. Corrective Action Request No.3. Regarding the indicator Balance of payments and investment : The values for 2009 (December 2009) and 2010 are missing in the GS MR (only the 2011 value is indicated) bearing in mind that monitoring period starts in 5/12/2009 and ends in December The monitoring frequency is indicated as annually in the GS passport. Data is now provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2 Table 4 CAR is closed 37,92 Assessment Regarding the indicator Balance of payments and investment : The values for 2009, 2010 and 2011 are indicated in the revised GS MR now. The DOE by assessing the invoices issued by MIL MADEIRAS Preciosas Ltda. to BK Energia Itacoatiara Ltda. for the delivery of wood residues (IRL 37) confirms that the values indicated in the revised GS MR are consistent with the aforementioned invoices. Issue Response Corrective Action Request No.4. Regarding indicator Biomass residues renewability : 1) In data source it is not clearly enough indicated that wood waste (biomass residues) are supplied to BK Energia, but just stated wood. 2) Procedure s name in comment is not indicated in English. Besides, the purpose of the procedure is not indicated. 1) Corrected and inserted waste ; Table 5 CAR is closed 92 Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-23

36 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Assessment Issue 2) Reference was deleted as it was an additional comment only. 1) In data source it is now clearly indicated that wood waste (biomass residues) are supplied to BK Energia. 2) Reference to procedure has been removed. This is accepted by the DOE since the reference to the procedure is not a requirement. The DOE by assessing the revised GS MR confirms that the aforementioned changes have been carried out. Corrective Action Request No.5. Regarding the indicator Air quality (ash), here: handling and disposal : 1) The values for 2009 (December 2009) and 2010 are missing in the GS MR (only the 2011 value is indicated) bearing in mind that the monitoring period starts in December 2009 and ends in December ) The monitoring responsibility shall be revised to only BK Energia personnel as per the information provided during the on-site visit. 3) Annual reports are not available (as confirmed during on-site visit) and thus have to be removed as data source. Table 7 CAR is closed 81,92 Response Assessment 1) Data is now provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2; 2) The monitoring responsibility was revised to only BK Energia personnel as per information provided during the on-site visit; 3) Annual reports were removed as data source. 2) The monitoring responsibility has been revised indicating now only BK Energia personnel. This is in accordance with the information which was presented during the onsite visit. 3) Since annual reports are not available as data source (which was confirmed during on- Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-24

37 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team site visit), the same has been removed in the revised GS MR. Further DOE Request: Regarding the indicator Air quality (ash), here: handling and disposal : 1) The figures for 2009 and 2010 provided in the GS MR are not consistent with the figures mentioned in the ER excel spreadsheet. 2) In comment : It has to be clarified why it is mentioned that data before [September 2010] is calculated from measured data of Sep 10 to Dec 11 since the highest measured monthly value between September 2010 and December 2011 was used for conservatism prior to September Further PP response: Regarding the indicator Air quality (ash), here: handling and disposal : 1) The figures for 2009 and 2010 provided in the GS MR are now consistent with the figures mentioned in the ER excel spreadsheet. 2) In comment : It was clarified that data before September 2010 is calculated from measured data of Sep 10 to Dec 11 since the highest measured monthly value between September 2010 and December 2011 was used for conservatism prior to September Conclusion: 1) The DOE by assessing the revised GS MR confirms that the figures for 2009 and 2010 for the indicator Air quality (ash), here: handling and disposal are now consistent with the figures in the ER excel spreadsheet. 2) In comment it was clarified that data was only measured since September 2010 and that data before was assumed as the highest measured monthly value from the period between September 2010 and December The DOE by assessing the revised GS MR confirms the same. Issue Corrective Action Request No.6. The scoring of the indicators compared to the baseline indicator situation is missing and shall be added as per the Toolkit, version 02.1, chapter 4.1. Description of the GS CAR is closed Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-25

38 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Response Assessment Issue Scoring added for each monitoring indicator with comparison to baseline indicator situation. Scoring provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2. Further DOE Request: Scoring of the indicators (compared to the baseline indicator) has been added for each parameter of the monitoring plan, however clarity has to be provided why the line scoring for baseline indicator situation for each parameter has been added once the added line scoring for indicator already demonstrates the comparison to the baseline indicator situation. Further PP response: The line scoring for baseline indicator situation for each parameter has been deleted as the added line scoring for indicator already demonstrates the comparison to the baseline indicator situation. Conclusion: The DOE by assessing the revised GS MR confirms that the line scoring for baseline indicator situation for each parameter has been removed. This is accepted by the DOE since the line scoring for indicator already demonstrates the comparison to the baseline indicator situation Corrective Action Request No.7. GS monitoring report mentions in sections carbon monitoring conform PDD and overall conclusion the amount of 103,166 tco 2 ERs to be eligible for issuance under the Gold Standard, however it has not been taken into account that the GS monitoring period is shorter (from 05/12/2009 to 31/12/2011) than the carbon monitoring period under UNFCCC (from 01/11/2009 to 31/12/2011). CERs shall be re-calculated to be eligible for issuance under the GS and the calculation shall be indicated in a transparent way. MR 92 Description of the GS MR CAR is closed 81,92 Response GS CER quantity was adjusted to 98,174 tco2 according to shorter GS period. Final figures Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-26

39 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Assessment provided as requested in GS765_MonitoringReport_BK Itacoatiara_V2. Calculation is shown in the file BK 0168 Monitoring _V3, table GS. ERs have been recalculated considering the shorter monitoring period (from 05/12/2009 to 31/12/2011) to be eligible for issuance under the Gold Standard. The DOE by assessing the final ER calculation excel spreadsheet and final GS MR confirms that the ERs to be eligible for issuance under the GS have been correctly calculated and that the ER figure in both documents is correctly indicated. The DOE concludes that project emissions have been conservatively deducted in the ER calculation considering the longer monitoring period under UNFCCC (from 01/11/2009 to 31/12/2011) whereas baseline emissions have been calculated for the monitoring period (from 05/12/2009 to 31/12/2011) to be eligible for issuance under the Gold Standard. However, see following further DOE Request Further DOE Request: The section status of the GS Project is not up-to-date, in particular the sentences like however the last answers of PP to comments of the GS reviewers were sent end of Jan Thus it is expected that the registration will be completed soon, As the project is in the final steps of registration, there is no public entry in the GS registry yet at the time this Monitoring Report was drafted. Further PP response: The section status of the GS Project was updated accordingly to final registration and published project link on GS website. Conclusion: The DOE by assessing the revised GS MR confirms that the section status of the GS Project has been updated and is in line with the fact that the project is registered by GS. This has been verified by the DOE by checking GS website. Issue Clarification Request No. 1. Regarding the average interruption duration (index): Information from 2010 and 2011 shall be provided directly from the local power utility (Eletrobras Amazonas Energia) as well as for Table 1 CR is closed Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-27

40 Gold Standard Verification Protocol Project Title: BK Energia Itacoatiara Project 1 st verification (after 1 st renewal of crediting period) Date of Completion: 28/02/2013 Number of Pages: 28 Corrective and Clarification Action Requests by audit team Response Assessment Forward Action Requests by audit team Not applicable 2009 in order to confirm data published at ANEEL website for ,92 As the value on ANEEL website is only regional and not local anymore, 3 Excel files with original data for Itacoatiara grid from 2009, 2010 and 2011 were received from Eletrobras Amazonas Energia. The updated figures are provided in GS765_MonitoringReport_BK Itacoatiara_V2. 3 excel files with the average interruption duration index for 2009, 2010, 2011 of Itacoatiara grid have been submitted by the local power utility Eletrobras Amazonas Energia. The DOE by assessing the excel files (IRL 74) confirms that the average interruption duration index indicated in the final GS MR for the years 2009, 2010 and 2011 is consistent with the submitted excel files. Additionally, the way of monitoring has been revised in the final GS MR stating now that the parameter is calculated by the local utility Eletrobras Amazonas Energia and reported to ANEEL. This is in accordance with the information obtained in interviews during on-site visit. Checklist is applicable to registered CDM Project Activity No.: 0168 Page A-28

41 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Annex 2 Information Reference List

42 Information Reference List Verification of CDM Project Page 1 of 16 Project title: BK Energia Itacoatiara Project 1 Interviewed Persons during onsite assessment on 08/03/ /03/2012: Name Function Company Isaac Barreto de Queiroz Plant manager BK Energia Itacoatiara Ltd. Dr. Carl Ulrich Gminder Project consultant On behalf of myclimate and Precious Woods Mauricio S. Moronha Operations supervisor BK Energia Itacoatiara Ltd. Joao da Cruz Rodrigues Director Mil Madeiras Preciosas Ltda. Josue Rogerio Souza Environmental License coordinator Precious Woods Lizario Rodrigues Da Silva Operational Chief of diesel power plant Eletrobras Amazonas Energia Pedro Pablo Sousa Silva Technical assistant, Eletrobras Amazonas Energia Joel.G.Figuieredo Boiler Operator BK Energia Itacoatiara Ltd. Emano Teixeira de Oliveira Boiler Operator BK Energia Itacoatiara Ltd. Jailson De Melo Balbi 2 Deputy head of Human Resource Department (Salaries) BK Energia Itacoatiara Ltd. Carlos Andre G. Oliveira 3 Technician Labor Safety BK Energia Itacoatiara Ltd. Other Interviewed Persons (not during onsite assessment): Name Function Institution/Company Date of Interview Not applicable 1 This Information Reference List contains both the references of the UNFCCC CDM verification and the GS verification. 2 Was interviewed for the purpose of Gold Standard verification 3 Ibid. IS-CMS-CB-POG-02-09_IRL_V03

43 Information Reference List Verification of CDM Project Page 2 of 16 Ref. No. 0. Author/Editor/ Issuer UNFCCC Webpage 1. UNFCCC Title/Type of Document. Publication place BK Energia Itacoatiara Project, Reg. N Registered PDD (renewal of crediting period), version 4.6 Approved PDD (after permanent changes from the registered monitoring plan), version 4.7 Issuance and/or submission date(dd/mm/yy yy) Date of download of documents: 02/02/ /08/ /08/ UNFCCC Methodology AMS-I.D., version 17, Grid connected renewable electricity generation EB UNFCCC Methodology AMS-III.E., version 16, Avoidance of methane production from decay of biomass through controlled combustion, gasification or mechanical/thermal treatment 4. UNFCCC Guidelines for assessing compliance with the calibration frequency requirements, version DNV 6. DNV 7. Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Holding Ltd. and BK Energia Validation Opinion Crediting period renewal, BK Energia Itacoatiara Project in Brazil, report N , revision No. 01 Verification Report, monitoring period 01/01/2009 to 31/10/2009 (1 st crediting period), report N , revision No. 01 EB 48 EB52, Annex 60 02/09/ /12/2010 Monitoring report (UNFCCC CDM), version 01, 1 st monitoring period 01/11/2009 to 31/12/ /02/2012 IS-CMS-CB-POG-02-09_IRL_V03 Additional Information (Relevance in CDM Context)

44 Information Reference List Verification of CDM Project Page 3 of 16 Ref. No. Author/Editor/ Issuer Itacoatiara Ltd. 8. BK Energia 9. BK Energia 10. BK Energia 11. BK Energia 12. BK Energia 13. BK Energia Title/Type of Document. Publication place Procedure 1 Elaboracao do relatorio do consumo de biomassa for the report elaboration of biomass consumption Procedure 2 Procedimento para determinacao da umidade da biomassa for the determination of biomass humidity Procedure 3 Verificacao de problemas na balanca de fluxo for verification of problems at scale 1 Procedure 4 Procedimento para leitura dos valores dos medidores de energia for data reading of electricity meters Procedure 5 Leitura de exportação de energia pelo sistema GESTAL for Electricity export reading of GESTAL system Procedure 6 Procedimento para verificacao de problemas nos medidores for verification of problems at electricity meters Issuance and/or submission date(dd/mm/yy yy) 01/05/ /05/ /12/ /05/ /05/ /01/ BK Energia Procedure 7 Backup s dos dados for data backup 05/03/ BK Energia 16. BK Energia 17. BK Energia Procedure 8 Calibracao da balanca e dos medidores de energia for calibration of scale (Toledo 9270) and electricity meters Procedure 9 Procedimento para realizacao de treinamentos e capacitacao de pessoal for training and capacity building of personnel 05/05/ Procedure 10 Responsabilidades for responsibilities 09/03/ /09/2012 (revised procedure) 18. BK Energia Procedure 11 Crosschecking da biomassa for biomass crosschecking Additional Information (Relevance in CDM Context) IS-CMS-CB-POG-02-09_IRL_V03

45 Information Reference List Verification of CDM Project Page 4 of 16 Ref. No. Author/Editor/ Issuer Title/Type of Document. Publication place Issuance and/or submission date(dd/mm/yy yy) 19. BK Energia Procedure 12 Procedimento de auditorias internas for internal audits BK Energia Organigram of CDM related staff 03/02/ ELETRONORTE 22. ELETRONORTE 23. ELETRONORTE 24. ELETRONORTE MICROPRECS EUROS IPEM-AM (Instituto de Pesos e Medidas do Estado do Amazonas) 27. Toledo do Brasil 28. BK Energia Calibration certificate (N CC ), ELO 2180SP, Serial N , calibration carried out by ELETRONORTE Calibration certificate (N CC ), ELO 2180SP, Serial N , calibration carried out by ELETRONORTE Calibration certificate (N CC ), ELO2180SP, Serial N , calibration carried out by ELETRONORTE Calibration certificate (N CC ), ELO2180SP, Serial N , calibration carried out by ELETRONORTE Calibration certificate, Toledo 9270, serial N , certificate N , and , calibrations carried out by MICROPRECS EUROS Calibration certificate, entrance scale, Toledo 820, Serial N F, certificate N 092/2010, calibration carried out by IPEM-AM (Instituto de Pesos e Medidas do Estado do Amazonas) Calibration certificate, entrance scale, Toledo 820, Serial N , certificate N P11/ , calibration carried out by Toledo do Brasil Ash weighing reports (the 1 st ash weighing report is dated 09/09/2010) 05/03/ /03/ /05/ /05/ /04/ /05/ /12/ /07/ /10/ /2010 to 12/ RBC (Brazilian Accreditation certificates: See in column Additional Information (Relevance in CDM Context) IS-CMS-CB-POG-02-09_IRL_V03

46 Information Reference List Verification of CDM Project Page 5 of 16 Ref. No. Author/Editor/ Issuer calibration network from the Portuguese: Rede Brasileira de Calibracao 30. BK Energia 31. BK Energia Title/Type of Document. Publication place -ELETRONORTE, RBC (Brazilian calibration network from the Portuguese: Rede Brasileira de Calibracao ), N 153, dated 17/03/2011, valid until 01/01/2016; -MICROPRECS EUROS, RBC, N 166, dated 14/06/2011, valid until 31/05/2013; -TOLEDO do Brasil Industria de balancas Ltda., RBC, N 222, dated 04/02/2003, valid until 01/01/2016; -SGS do Brasil Ltda, N 0049, dated 27/09/2010, valid until 11/10/2012; -IPEM-AM (Institute of weights and measurements of the Amazon (delegated by INMETRO) [accessed on 28/06/2012] Training attendance lists and training certificates for electricians and mechanician to different trainings like steam turbine, boilers, NR-10 & NR-13: NR-10: (Norma Regulamentadora 10) Security Systems And Services In Electricity. NR - 13 (Norma Regulamentadora 13). Regulation Standard for boilers and pressures vessels. Daily & Monthly consolidated electricity reports 2009, 2010 and 2011 from the supervisory system (GESTAL Smart 16) (both exported and imported electricity, exported electricity to MIL and internal consumption of BK Energia) Monthly consolidated electricity reports 2002, 2003, 2004, 2005, 2006, 2007, 2008, 2009 (for cross-check) Issuance and/or submission date(dd/mm/yy yy) Title/Type of Document steam turbine : 29/11/2011, 01/12/2011, 02/12/2011; NR-10 : 03/10/2011, 04/10/2011, 05/10/2011, 07/10/2011, 10/10/2011, 13/10/2011; 2009, 2010, to 2009 Additional Information (Relevance in CDM Context) IS-CMS-CB-POG-02-09_IRL_V03

47 Information Reference List Verification of CDM Project Page 6 of 16 Ref. No. Author/Editor/ Issuer Title/Type of Document. Publication place 32. BK Energia Biomass consumption reports for the whole monitoring period 33. IPT NCV reports of analyses carried out in laboratory according to international standard ASTM Issuance and/or submission date(dd/mm/yy yy) 11/2009 to 12/ /04/2012 (sample taken end of March 2012) (19.3%) 28/06/2012 (19.0%) 25/07/2012 (19.0%) 03/09/2012 (sample taken in August 2012) (19.6%) 17/10/2012 (sample taken in September 2012) (19.7%) Additional Information (Relevance in CDM Context) 34. TÜV SÜD Validation Report of permanent changes from the registered monitoring plan of, revision N 2 24/08/ ANEEL Resolution N 344 (mentioned on page 39 of the PDD) 25/06/ ANEEL Resolution N 425 authorizing BK Energia as an independent power producer 15/10/2001 and published on IS-CMS-CB-POG-02-09_IRL_V03

48 Information Reference List Verification of CDM Project Page 7 of 16 Ref. No. 37. Author/Editor/ Issuer Mil Madeiras Preciosas Ltda. 38. INMETRO Title/Type of Document. Publication place Invoices issued by Mil Madeiras Preciosas Ltda. to BK Energia Itacoatiara Ltda. for the delivery of wood residues for the whole monitoring period National Institute of Metrology (INMETRO) (from the Portuguese Instituto Nacional de Metrologia, Normalizacao e Qualidade Industrial), directive N 236 Issuance Additional and/or Information submission (Relevance in date(dd/mm/yy CDM Context) yy) 11/04/ /2009 to 12/ /12/ TOLEDO Manual of the scale Toledo / ELO Sistemas Eletronicos S.A. IPAAM (Instituto de Protecao ambiental do Amazonas) 42. BK Energia Amazonas Distribuidora de Energia S/A Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, ELO 2180 Manual 06/2005 Environmental operational license, N 355/02-06, valid for 730 days from the date of issuance (20/04/2011) Environmental operational license, N 355/02-05, valid for 730 days from the date of issuance (03/02/2009) Solicitation for license has to be submitted (because from 03/02/2009 to 20/04/2011 is not covered) Invoices for electricity export issued by BK Energia to ELETROBRAS AMAZONAS ENERGIA S/A (former Manaus Energia S.A) for the whole monitoring period. Monthly electricity export reports (receipt of sale) provided by ELETROBRAS AMAZONAS ENERGIA de Energia S/A for the whole monitoring period. Grid emission factor excel spreadsheet See in column Title/Type of Document 11/2009 to 12/ /2009 to 12/2011 No date (submitted for document review) IS-CMS-CB-POG-02-09_IRL_V03

49 Information Reference List Verification of CDM Project Page 8 of 16 Ref. No Author/Editor/ Issuer Precious Woods Holding Ltd. and BK Energia Itacoatiara Ltd. Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Holding Ltd. and BK Energia Itacoatiara Ltd. BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd Title/Type of Document. Publication place ER calculation excel spreadsheet BK 0168 Monitoring , version 01 Issuance and/or submission date(dd/mm/yy yy) No date (submitted for document review) 1 st Report Of Weighing of Ashes 09/09/2010 Evidence of Commissioning date of BK Energia Itacoatiara Ltd power plant (GESTAL Smart 16, monthly report 2002) 01/11/2002 Additional Information (Relevance in CDM Context) 48. BK Energia Itacoatiara Ltd - confirmation from BK Energia Itacoatiara Ltd to Eletrobras Amazonas Energia regarding the date of installation of new electrical meters. - from BK Energia Itacoatiara Ltd to Eletrobras Amazonas Energia - Records of electricity measurement February 2012 (installation of new electrical meters date 18/02/ /02/2012 New Electrical meters (Tagged No) Main Meter: PT- 1012A IS-CMS-CB-POG-02-09_IRL_V03

50 Information Reference List Verification of CDM Project Page 9 of 16 Ref. No Author/Editor/ Issuer BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd Title/Type of Document. Publication place Issuance and/or submission date(dd/mm/yy yy) Procedure 15 for special events reporting 10/03/2012 Photos of Tags of Boilers, electrical generator, turbines, scales Scale 1: Manufactured by Toledo, model 9270, Maximum capacity 50t/h; serial number , precision class 0.02%) Scale2: Is manufactured by Toledo, model 820; serial number FE. Boiler: Serial number Electrical generator Serial number Turbines manufactured by Dresser-Rand, model ET1HB7, serial number ET-103, rated capacity 9,000 KWel (10,000 KVA) at 5,000 rpm On-site visit Additional Information (Relevance in CDM Context) Backup meter PT- 1012A EQUIPALCOOL Sistemas GPS measurements carried out by the DOE during on-site visit: Generator/Turbine: S, W Scale 1: S, W Manufacturer boiler technical characteristics No date Efficiency 85.48% IS-CMS-CB-POG-02-09_IRL_V03

51 Information Reference List Verification of CDM Project Page 10 of 16 Ref. No. 52. Author/Editor/ Issuer BK Energia Itacoatiara Ltd Title/Type of Document. Publication place Solicitation of new environmental operation license from IPAAM (Instituto de Protecao ambiental do Amazonas) Issuance and/or submission date(dd/mm/yy yy) 17/12/2010 Additional Information (Relevance in CDM Context) Protocol No. IPAAM 17937/ Ministry of Mines and Energy FSC (Forest Stewardship Council) Brazilian Energy Balance Evidence that MIL uses wood that originates from FSC-certified forests of Precious Woods Amazon (thus renewable), Certificate Code: SW-FM/COC , FSC License Code: FSC- C023388, [accessed 28/06/2012] 55. Precious Woods Attendance list presentation about dust 24/11/ Ministry of work NR-6: (Norma Regulamentadora 6): PPE (Personal Protective equipments) 08/06/ Gold Standard Foundation BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd GS toolkit, version June 2009 Map including GPS coordinates of the ash disposal site of BK Energia S W Occurrence book mentioning regular overhaul times and special events No date Monitoring period Procedure 13: Procedure for hiring requirements ( Requisitos para contratacao ) 09/03/ BK Energia Daily electricity export/import reading reports 11/2009 to IS-CMS-CB-POG-02-09_IRL_V03

52 Information Reference List Verification of CDM Project Page 11 of 16 Ref. No. Author/Editor/ Issuer Title/Type of Document. Publication place Issuance and/or submission date(dd/mm/yy yy) Itacoatiara Ltd 12/2011 (export) Additional Information (Relevance in CDM Context) BK Energia Itacoatiara Ltd Eletrobras Amazonas Energia BK Energia Itacoatiara Ltd (Accountancy department) Human resource of Precious Wood Amazon BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd BK Energia Itacoatiara Ltd 08/2010 to 12/2011 (import) Procedure 14 (Ash Weighing procedure) 08/03/2012 Operational data (electricity generation data and diesel oil consumption of UTE Itacoatiara and UTE Hermasa) for the calculation of the CO 2 emission factor for 2009, 2010 & 2011 Logbook of diesel consumption Spread sheet of diesel consumption and costs Signed records of PPE (Personal Protective equipments) distribution & terms of responsibilities about the correct use and obligations to use PPE Working contract between worker & BK Energia Itacoatiara Ltd under the Federal Labor Law Evidence of number of Employees in BK Energia Itacoatiara Ltd (Monthly reports to the Ministry of Labor) List of Employees at BK Energia Itacoatiara Ltd 02/03/ /03/ /12/2009 to 06/01/ /12/2010 to 09/03/2012 Gold Standard Gold Standard Gold Standard Gold Standard IS-CMS-CB-POG-02-09_IRL_V03

53 Information Reference List Verification of CDM Project Page 12 of 16 Ref. No. Author/Editor/ Issuer Title/Type of Document. Publication place Issuance and/or submission date(dd/mm/yy yy) Additional Information (Relevance in CDM Context) 69. BK Energia Itacoatiara Ltd Salary payment slips of Employees in BK Energia Itacoatiara Ltd December 2011 Gold Standard 70. BK Energia Itacoatiara Ltd Evidence of salary payment slips for vacation NA Gold Standard 71. BK Energia Itacoatiara Ltd Weekly health and safety dialogues participation list of BK Energia Itacoatiara Ltd employees (weekly trainings about health and safety to employees are required by Federal Labor law of Brazil under NR-6) 5/08/2010 to 08/03/2012 Gold Standard 72. Ministry of work NR-9: (Norma Regulamentadora 9) Program of prevention of ambient risks 08/06/ BK Energia Itacoatiara Ltd Eletrobras Amazonas Energia 75. SMARTWOOD 76. SMARTWOOD 77. BK Energia Itacoatiara Ltd Certificates of participation in works accidents prevention trainings January 2012 Average interruption duration index 2009 Average interruption duration index 2010 Average interruption duration index 2011 Certificate SW - FMCOC The Rainforest Alliance (Mil Madeiras Preciosas Ltda. is certified for forest stewardship council under registration code: SW-FM/COC valid from 01/12/2007 to 30/11/2012 Certificate SW - FMCOC The Rainforest Alliance- Until 2007 (MIL Madeiras Preciosas Ltda. is certified by smart Wood Invoices for diesel purchase 1. Invoice no Quantity 5000 Liter 2. Invoice no Quantity 5000 Liter 2009, 2010, /12/2007 to 30/11/2012 Until /2009 to 12/2011 Gold Standard Gold Standard Gold Standard Gold Standard Gold Standard IS-CMS-CB-POG-02-09_IRL_V03

54 Information Reference List Verification of CDM Project Page 13 of 16 Ref. No. Author/Editor/ Issuer Title/Type of Document. Publication place 3. Invoice no Quantity 5000 Liter 4. Invoice no Quantity 5000 Liter 5. Invoice no Quantity 5000 Liter 6. Invoice no Quantity Liter 7. Invoice no Quantity Liter Issuance and/or submission date(dd/mm/yy yy) Additional Information (Relevance in CDM Context) 78. IPCC IPCC 2006 guidelines Precious Woods Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Holding Ltd. and BK Energia Itacoatiara Ltd. Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Annual reports, [accessed 28/06/2012] Final grid emission factor calculation excel spreadsheet, version 3 Final ER calculation excel spreadsheet (including GS specific part), version , 2010, /11/ /01/2013 IS-CMS-CB-POG-02-09_IRL_V03

55 Information Reference List Verification of CDM Project Page 14 of 16 Ref. No Author/Editor/ Issuer Holding Ltd. and BK Energia Itacoatiara Ltd. Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Holding Ltd. and BK Energia Itacoatiara Ltd. UNFCCC (SSC WG) Title/Type of Document. Publication place Issuance and/or submission date(dd/mm/yy yy) Final CDM monitoring report, version 4 19/11/2012 Response to Request for clarification on the monitoring of the baseline for biomass waste disposal under AMS-III.E (SSC_638) Training Carbon Credits (procedures 14 and 15) for Mauricio dos Santos Noronha (Operation Supervisor) (19/03/2012) 23/08/2012 Additional Information (Relevance in CDM Context) 84. BK Energia Itacoatiara Ltd. Training CDM Refresher Training for Mauricio dos Santos Noronha (Operation Supervisor) and Isaac Barreto de Queiroz (plant manager) (06/03/2012) Training NR-10: (Norma Regulamentadora 10) Security Systems And Services In Electricity (04/10/2011 to 10/10/2011), training steam turbines (29/11/2011 to 02/12/2011 and 21/10/2010 to 23/10/2010), NR - 13 (Norma Regulamentadora 13). Regulation Standard for boilers and pressures vessel (24/11/2010 to 10/12/2010) for Isaac Barreto de Queiroz (plant manager). See in column Title/Type of Document IS-CMS-CB-POG-02-09_IRL_V03

56 Information Reference List Verification of CDM Project Page 15 of 16 Ref. No. 85. Author/Editor/ Issuer ECOPART Assessoria em Negocios Empresariais Ltda. myclimate The Climate Protection Partnership 86. Areva-Koblitz UNFCCC (SSC WG) SGS do Brasil Ltda. Cicero Ferreira (Industrial manager, Grupo Title/Type of Document. Publication place Training NR-10: (Norma Regulamentadora 10) Security Systems And Services In Electricity (04/10/2011 to 10/10/2011), training steam turbines (10/11/2009 to 20/11/2009), NR - 13 (Norma Regulamentadora 13) and training steam turbines (29/11/2011 to 02/12/2011) for Mauricio dos Santos Noronha (Operation Supervisor) ER excel calculation sheet (Renewal of crediting period), approved by UNFCCC on 26/11/ General Flow-diagram (dated 07/04/2004) mentioning the theoretical efficiency of energy generation of 19.5% confirmed by a statement of Areva-Koblitz (dated 10/05/2012) SSC_563: Clarification on the monitoring requirements for Greenfield renewable biomass energy plants supplying power to a grid Monthly laboratory analysis reports (according to standard ASTM) referring to moisture content of biomass (wet basis) exchange regarding Hermasa plant Issuance and/or submission date(dd/mm/yy yy) Without date See in column Title/Type of Document Additional Information (Relevance in CDM Context) 11-14/10/2011 SSC WG 34 11/2009 to 12/2011 (monitoring period) 07/11/ /11/2012 IS-CMS-CB-POG-02-09_IRL_V03

57 Information Reference List Verification of CDM Project Page 16 of 16 Ref. No Author/Editor/ Issuer Andre Maggi) Mil Madeiras Preciosas Ltda. (solicitation for harvest permit) IBAMA (issuance of harvest permit) Mil Madeiras Preciosas Ltda. Dr. Carl Ulrich Gminder on behalf of myclimate Foundation, Precious Woods Holding Ltd. and BK Energia Itacoatiara Ltd. Title/Type of Document. Publication place Area Monte Verde: solicitation for harvest permit (06/04/2010) and issuance of the harvest permit (12/11/2010) Area Rio Caribe Solicitation for harvest permit (11/03/2008) and issuance of the harvest permit (21/08/2009) Declaration explaining the reasons for the increase of wood production having an impact on wood waste production and electricity production during the monitoring period Gold Standard Monitoring report, monitoring period 05/12/2009 to 31/12/2011 Issuance and/or submission date(dd/mm/yy yy) See in column Title/Type of Document 13/11/ /02/2012 (version 01) 27/01/2013 (final version 4) 93. TÜV SÜD CDM verification report, report N , version 3 06/12/ myclimate Gold Standard passport BK Energia Itacoatiara project, version 7 01/02/2012 Additional Information (Relevance in CDM Context) Gold Standard For Gold Standard relevant Gold Standard IS-CMS-CB-POG-02-09_IRL_V03

58 Gold Standard 1 st Periodic Verification of the CDM Project: BK Energia Itacoatiara Project Annex 3 Appointment Certificates

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