Verification and certification report form for GS project activities. (Version 01.0)

Transcription

1 Verification and certification report form for GS project activities (Version 01.0) VERICATION AND CERTIFICATION REPORT Title of the project activity Reference number of the project activity 15 MW Solar Photovoltaic Power Project at Gujarat GS5377; UNFCCC Ref no.8671 Version number of the verification and certification report 01.1 Completion date of the verification and certification report 03/01/2018 Monitoring period number and duration of this monitoring period Version number of monitoring report to which this report applies Crediting period of the project activity corresponding to this monitoring period Project participant(s) Host Party Sectoral scope(s), selected methodology(ies), and where applicable, selected standardized baseline(s) Estimated GHG emission reductions or net anthropogenic GHG removals for this monitoring period in the registered PDD Certified GHG emission reductions or net anthropogenic GHG removals for this monitoring period Name of DOE Monitoring period number 01 Duration 23/08/2015 to 30/09/2016 (including both) Version number 02 Dated 02/01/ /08/2015 to 26/12/2019 (Renewable) ACME Solar Technologies (Gujarat) Private Limited India AMS I.D, Grid connected renewable electricity generation (Version 17) 27,207 t CO 2e 26,083 t CO 2e Earthood Services Private Limited Name, position and signature of the approver of the verification and certification report Dr. Kaviraj Singh Managing Director Version 01.0 Page 1 of 21

2 SECTION A. Executive summary Brief summary of the project activity The project activity involves electricity generation from solar energy through photovoltaic cells and supplying the generated electricity to the NEWNE Grid. The project is a renewable energy generation activity therefore, leads to removal of fossil fuel dominated electricity generation. The project activity results in reductions of greenhouse gas (GHG) emissions that are real, measurable, and verifiable and plays beneficial role in the mitigation of climate change. The project activity is a small scale 15 MW solar power generation system, with thin film CdTe technology installed in district of Anand, in the Indian State of Gujarat, India. All solar photovoltaic modules are thin film First Solar make. The plant got commissioned on 13/03/2012. The same was verified against the commissioning certificates/14/. During the site visit, the specifications of the modules were found to be different than the specifications mentioned in the registered PDD. The detailed discussion on the changes of the plant is presented in section E.3. The project specification including the modules, inverters were verified through desk review and physical inspection. The changes identified in the specification of the project are duly accounted as post registration changes to the PDD. The validated post registration changes are covered under the appendix 1 of CDM PS /09/ therefore do not require prior approval from CDM EB. Hence, in accordance with paragraph 158 and 225 of PCP /10/, the request for approval of post-registration changes is also processed along with this request for issuance and has been accepted on 05/10/2017. The assessment team confirms that the total emission reductions achieved under this monitoring period 23/08/2015 to 30/09/2016 (including both days) are 26,083 tco2e/06/. Scope of verification The scope of the verification was limited to the monitoring period covered under the current monitoring period 23/08/2015 to 30/09/2016 of the registered CDM PA 15 MW Solar Photovoltaic Power Project at Gujarat to determine whether; The project activity has been implemented and operated as per the registered PDD or any approved revised PDD, and that all physical features (technology, project equipment, and monitoring and metering equipment) of the project are in place; The monitoring report and other supporting documents provided are complete in accordance with the latest applicable version of the completeness checklist for requests for issuance of Gold Standard CERs, verifiable, and in accordance with applicable Gold Standard requirements; The actual monitoring systems and procedures comply with the monitoring systems and procedures described in the monitoring plan, any revised approved monitoring plan, the approved methodology including applicable tool(s) and/or, where applicable, the approved standardized baseline; The data recorded and stored as per the monitoring methodology including applicable tool(s) and, where applicable, the standardized baseline. Verification process The verification process involved following; Contract with ACME Solar Technologies (Gujarat) Private Limited for the scope of verification; Desk review Physical on-site inspection Issuance of verification/sustainability findings Reporting, calculation checks, QA/QC and resolution of findings Issuance of draft verification report Independent technical review of the project documentation Issuance of the final verification report Submission of the request for issuance, as appropriate Major verification milestones are stated below; Version 01.0 Page 2 of 21

3 Type of resource Desk review On-site inspection Interview(s) Verification findings On-site assessment: 19/01/2017 Reporting, calculation checks and QA/QC: 20/12/2017 Draft Verification Report (after GS registration) 15/11//2017 Final Verification Report (after internal quality check) 03/01/2018 ESPL has performed the verification of the GS CDM PA 15 MW Solar Photovoltaic Power Project at Gujarat having UNFCCC Ref. Number 8671 for the monitoring period 23/08/2015 to 30/09/2016. The verified emission reductions amount to 26,083 tco2e in the aforesaid monitoring period. The verification concluded that the registered CDM PA complies with all relevant GS and CDM procedures/standards/guidance and therefore request for issuance is being submitted in accordance with the CDM procedures and GS toolkit. SECTION B. Verification team, technical reviewer and approver B.1. No. Verification team member Role Last name First name Affiliation (e.g. name of central or other office of DOE or outsourced entity) Involvement in 1. Team Leader* IR Garg Shreya Central Office Y N N Y 3. Technical IR Garg Shreya Central Office Y N N Y Expert (TA1.2) 4. Local Expert IR Garg Shreya Central Office Y N N Y 5. Meth Expert IR Garg Shreya Central Office Y N N Y *The site visit for this project was conducted by Nayan Jyoti Deka who was then the Team Leader. B.2. Technical reviewer and approver of the verification and certification report No. Role Type of resource Last name First name Affiliation (e.g. name of central or other office of DOE or outsourced entity) 1. Technical reviewer IR Mahawar Abhishek Central Office 2. Technical Expert IR Mahawar Abhishek Central Office (TA1.2) to TR 3. Approver IR Singh Kaviraj Central Office SECTION C. Application of materiality C.1. No. Consideration of materiality in planning the verification Risk that could lead to material errors, omissions or misstatements 1. Human error in recording monitored data to monthly state energy account report Assessment of the risk Risk Justification level Low The reading of State Energy Account (SEA) is being recorded in the Response to the risk in the verification plan and/or sampling plan The practice on site for recording data was confirmed from the responsible team Version 01.0 Page 3 of 21

4 2. Error in transferring the recorded data to ER sheet presence of representatives of State Electricity Board and O&M contractor. Hence, it is highly unlikely of occurrence of human error while recording the readings. Medium The procedure for transferring the recorded break-up sheet readings to the spreadsheet is manual in nature thus increasing the chances of error. However, PP has implemented internal quality checks to ensure prevention of any such potential error in the prepared ER sheet. members for compliance with the standard procedure. The SEA data/18/ was cross checked against the SLDC website/22/. All the monthly reported values in ER sheet/06/ were verified with break up sheets. C.2. Consideration of materiality in conducting the verification >> In accordance with CDM VVS Version 9 para 361 the prescribed thresholds for materiality for CDM PAs (materiality is not applicable for CDM PoAs as per 359 (a) of CDM VVS Version 9) are as under; Emission Reductions (tco2e)/year 500,000 or more 300,001 to 499, ,000 or less Small Scale CDM Pas Micro Scale CDM PAs Materiality Threshold (para 361) 0.5% 1.0% 2.0% 5.0% 10.0% The applicable materiality threshold is 5% as project activity. Particulars / Monitoring Report MR Version (Public) MR Version (Revised/Final) Emission Reductions Achieved (tco2e) in this monitoring period Applicable Threshold (%) as per para 361 of CDM VVS Version 9 N/A 5% 5% 26,083 tco2e The verification team has identified the impact of errors observed and those were corrected by PP during verification for all monitoring parameter at individual level. The extrapolated impact on ERs is also provided for parameters individually and in aggregated manner in the end. Monitored Parameter (Symbol / Description) EG BL, y Quantity of net electricity generation supplied by the project plant/unit to the grid Reportin g Frequen cy Number of Discrete Data (Total) Sample selected for verificati on Type of error identified Monthly 14 14(100%) No errors were identified during the verification of data from there source. Impact on ERs ERs impacted (Sample) ERs impacted (Populati on based on extrapola tion) - No impact because of the entries in the ER sheet; however, the ERs in the Version 01.0 Page 4 of 21

5 webhoste d MR and the final document ation is due the applicatio n of error factor because of delayed calibration. Based on the above table it can be confirmed that the materiality threshold is not breached applicable for the registered PA as per CDM VVS. SECTION D. D.1. Desk review >> A desk review was conducted by the verification team that included a) A review of the data and information presented to verify its completeness; b) A review of the registered monitoring plan, the monitoring methodology including applicable tool(s) and, where applicable, the applied standardized baseline, paying particular attention to the frequency of measurements, the quality of metering equipment including calibration requirements, and the quality assurance and quality control procedures; c) An evaluation of data management and the quality assurance and quality control system in the context of their influence on the generation and reporting of emission reductions; A complete list of documents/evidences reviewed is included as Appendix 3. Version 01.0 Page 5 of 21

6 D.2. On-site inspection Duration of on-site inspection: 19/01/2017 No. Activity performed on-site Site location Date Team member 1 An assessment of the implementation and operation of the registered CDM project activity as per the registered PDD or any approved revised PDD; Wadgam village distt: Anand, Gujarat, India 19/01/2017 Nayan Jyoti Deka 2 A review of information flows for generating, aggregating and reporting the monitoring parameters; 3 Interviews with relevant personnel to determine whether the operational and data collection procedures are implemented in accordance with the registered monitoring plan; 4 A cross check between information provided in the monitoring report and data from other sources such as plant logbooks, inventories, purchase records or similar data sources; 5 A check of the monitoring equipment including calibration performance and observations of monitoring practices against the requirements of the PDD, the applied methodology including applicable tool(s), and, where applicable, the applied standardized baseline; 6 A review of calculations and assumptions made in determining the GHG data and emission reductions; 7 An identification of quality control and quality assurance procedures in place to prevent or identify and correct any errors or omissions in the reported monitoring parameters; Wadgam village distt: Anand, Gujarat, India Wadgam village distt: Anand, Gujarat, India Wadgam village distt: Anand, Gujarat, India Wadgam village distt: Anand, Gujarat, India Wadgam village distt: Anand, Gujarat, India Wadgam village distt: Anand, Gujarat, India 19/01/2017 Nayan Jyoti Deka 19/01/2017 Nayan Jyoti Deka 19/01/2017 Nayan Jyoti Deka 19/01/2017 Nayan Jyoti Deka 19/01/2017 Nayan Jyoti Deka 19/01/2017 Nayan Jyoti Deka Version 01.0 Page 6 of 21

7 D.3. Interviews No. Interviewee Date Subject Team member Last name First name Affiliation 1. Guikwad Rahul ACME 19/01/2017 Electricity Generation Records Reliability & accuracy of readings considered for emission reduction calculations, Calibration procedure Nayan Jyoti Deka 2. Jadav Vijay J ACME 19/01/2017 Monitoring and Nayan Jyoti Deka measuring system, Collection of measurements, Observations of established practices and Data Verification of monitoring parameters 3. Sharma Mahadav ACME 19/01/2017 QA/QC procedures, data management, internal audits to Nayan Jyoti Deka maintain data quality & reliability, maintenance Practices Consideration of monitoring period, monitoring methodology, project documentation and emission reduction calculations D.4. Sampling approach >> No sampling approach has been applied by the verification team as all the monthly reported figures in the MR and the ER sheet were checked from the actual records. D.5. Grievance mechanism The grievance mechanism established by the PP at the project site is in place and was found effective during the physical verification. All the four-means mentioned under grievance were found to be in place and contained information of a responsible individual. There were no complaints/problems reported during the current monitoring period. Version 01.0 Page 7 of 21

8 D.6. Clarification requests, corrective action requests and forward action requests raised Areas of verification findings No. of CL No. of CAR No. of FAR Compliance of the monitoring report with the monitoring report form Compliance of the project implementation with the registered PDD Post-registration changes -- CAR#02 -- Compliance of the monitoring plan with the monitoring methodology including applicable tool and standardized baseline Compliance of monitoring activities with the registered monitoring plan Compliance with the calibration frequency requirements for measuring instruments Assessment of data and calculation of emission reductions or net removals Sustainability parameters CL# Total SECTION E. Verification findings E.1. Compliance of the monitoring report with the monitoring report form E.2. The monitoring report template has not been prescribed by the Gold Standard. The PP has used CDM-MR-FORM version 05.1/12/, which was the appropriate form, and the latest version available at the time of verification. All the sections of the form were filled as per the guidelines and gave all the relevant details. No. The monitoring report is found to be complying with the monitoring report form. Remaining forward action requests from validation and/or previous verification There are no FAR(s) from validation/03/ that needs to be closed during this verification. E.3. Compliance of the project implementation with the registered project design document The project activity is a 15 MW solar photovoltaic power plant in Anand district of Gujarat, India. The project activity got commissioned on 13/03/2012 as verified from the commissioning certificates /14/. The PP has signed PPA /15/ with Gujarat Urja Vikas Nigam Limited (GUVNL) (DISCOM) for the sale of electricity to the grid. The geographical coordinates of the project activity were verified with a hand-held GPS device and were found confirming to the information included in the PDD/01/. Physical on-site inspection was carried out by the verification team to check the implementation status of the project activity and the instrumentation installed for the project activity. The project has installed thin film CdTe technology and First Solar make. However, the technical specifications pertaining to the module configuration have undergone slight modifications in comparison to the configuration mentioned in the registered PDD/01/ and validation report(p14)/03/ and also from the commissioning certificates/14/. The other components such as inverters installed and their specification could be verified from the commissioning certificate and name-plates. The interviews with the site engineers also confirmed that the configuration of the project activity has altered in due course of operation. The details regarding the post registration change (accepted on 05/10/2017) have been included in section E.4 of the report consistent with the revised PDD/02/. The location of monitoring instruments is in accordance with the description provided in the revised PDD/02/. Version 01.0 Page 8 of 21

9 In addition to physical inspection, interviews of the personnel were conducted by the verification team which revealed that all the QA/QC procedures listed in the revised PDD/02/ have been followed while operating the project activity. The following documents have been reviewed by the assessment team during the site visit to verify the project implementation: i. Commissioning certificates ii. Power Purchase Agreements iii. Invoices raised by the PP to GUVNL iv. Testing certificates of all energy meters The information relating to the project implementation, provided in the Monitoring Report /08/ is consistent with that stated in the revised PDD/02/. The data and variables provided in the monitoring report are the same as stated in the revised PDD. The project activity is reducing 26,083tCO2e during the current monitoring period which is lower to the values estimated in the revised PDD/02/. No findings were raised. Assessment concludes the following: a. The implementation of the project activity was found inconsistent to the registered configuration. A PRC has been submitted along this submission in this regard. The design change does not impact the scale, applicability of methodology or additionality of the project activity therefore is in accordance with para 6 of Appendix 1 of project standard version 09 and therefore, does not require prior approval. The project implementation is in accordance with the revised PDD/02/. b. The project operation is as per the revised PDD/02/. c. The information regarding the monitored and ex-ante data has been presented in conformance to the revised PDD/02/ and leads to emission reductions lower than the estimated amount. d. There was no increase in emission reduction from estimates made in revised PDD/02/, therefore no additional explanation was sought from PP regarding the same E.4. Post-registration changes E.4.1. Temporary deviations from the registered monitoring plan, monitoring methodology or standardized baseline Not Applicable E.4.2. Corrections Not Applicable E.4.3. Changes to the start date of the crediting period Not Applicable E.4.4. Inclusion of a monitoring plan to a registered project activity Not Applicable E.4.5. Permanent changes from registered monitoring plan, monitoring methodology or standardized baseline Not applicable E.4.6. Changes to the project design of a registered project activity The project activity is a 15 MW solar power generation system which got commissioned on 13/03/2012. The technical specifications mentioned in the registered PDD/01/ and commissioning certificates/14/ are identical however, during the course of operation the module configuration was altered and new 110 W modules were used for replacing the faulty modules. The revised configuration has been provided in the revised MR/08/ and revised PDD/02/. The present configuration was verified during the onsite assessment and from the certificate provided by First Solar/16/. The certificate/16/ provided includes details of the current configuration Version 01.0 Page 9 of 21

10 (2970 modules of 72.5 watt, modules of 75 Watt, modules of 77.5 Watt, 7575 modules of 80 Watt and modules of 110 Watt) and also mentions that the modules may change in future. The project capacity has remained within 15 MW which was verified from the certificate/16/ provided by the supplier. Also the number and capacity of the inverters has remained constant implying a similar output from the project. In addition, the electricity produced is still being sold to the grid based on the PPA signed originally for 15 MW. The PPA is an official document signed between the PP and Gujarat Urja Vikas Nigam and the validity of the same gives verification team sufficient confidence to conclude that the capacity of the project activity is within the 15 MW threshold. Therefore, the methodology applied during registration remains applicable and the changes have no impact on the scale or additionality of the project. The monitoring aspects of the project activity have remained same therefore it can be concluded that the changes would not result in any reduction in the accuracy of the calculation of emission reductions. The assessment team is of the opinion, that the change in the module configuration does not alter the scale or impact the additionality of the project activity and its applicability to the applied methodology. The changes therefore are in accordance with para 6 of Appendix 1 of the PS version 09 therefore, does not require prior approval. A revised PDD version 03/02/ dated 06/03/2017 and PRCV form submitted along with the request for Issuance has been accepted on 05/10/2018 by UNFCCC. E.4.7. Types of changes specific to afforestation and reforestation project activities Not Applicable E.5. Compliance of monitoring plan with the monitoring methodology including applicable tool and standardized baseline The monitoring plan contained in the revised PDD includes all the required parameters to be monitored in the context of project design and description and allows proper determination of emission reductions in accordance with the applied methodology /13/. For the calculation of the net electricity exported to the grid by the project activity, main meters have been installed at the facility which has been correctly described in section C of the MR/08/ and in section B.7.3 of the revised PDD /02/. This was also verified by interviewing the staff at the plant. The metering procedure is carried out as per the procedures of the state utility and the PP has no role in the monitoring. It was confirmed from the representatives during the site visit, that the procedure to derive the electricity exported to the grid by each project owner is completely under jurisdiction of the state utility. No. The monitoring plan outlined in the revised PDD/02/ is in accordance with the applied methodology /13/ and correctly applied by the revised CDM project activity during the monitoring period. E.6. Compliance of monitoring activities with the registered monitoring plan E.6.1. Data and parameters fixed ex ante or at renewal of crediting period E Operating Margin Emission Factor of the NEWNE grid, EF grid,om,y, tco 2/MWh The validated value as per the revised PDD is for this parameter. The verification team reviewed the MR and ER sheet and found the validated value correctly reported and applied in the documents. The parameter is calculated as per the Tool to calculate the emission factor for an electricity system /17/ which is in accordance with the applied methodology. No The value in the monitoring report and corresponding emission reduction calculations spreadsheet are consistent with the revised PDD/02/ calculated as per the applied methodology. E Built Margin Emission factor of the NEWNE grid, EF grid,bm,y, tco 2/MWh The validated value as per the revised PDD is for this parameter. The verification team reviewed the MR and ER sheet and found the validated value correctly reported and applied in the documents. The parameter is calculated as per the Tool to calculate the emission factor for an electricity system /17/ which is in Version 01.0 Page 10 of 21

11 accordance with the applied methodology. No The value in the monitoring report and corresponding emission reduction calculations spreadsheet are consistent with the revised PDD/02/ calculated as per the applied methodology. E Combined Margin CO2 emission factor for NEWNE grid, EF CO2,grid,y, tco 2/MWh The validated value as per the revised PDD is for this parameter. The verification team reviewed the MR and ER sheet and found the validated value correctly reported and applied in the documents. The parameter is calculated as per the Tool to calculate the emission factor for an electricity system /17/ which is in accordance with the applied methodology. No The value in the monitoring report and corresponding emission reduction calculations spreadsheet are consistent with the revised PDD/02/ calculated as per the applied methodology. E.6.2. Data and parameters monitored E Quantity of net electricity generation supplied by the project plant/unit to the grid, EG BL,y Measurement & Recording The parameter is calculated and reported on monthly basis which is in accordance with the revised PDD/2/. The project activity is connected via two transmission lines with a bi-directional energy meter are installed on each line. The meters are Secure make, with accuracy class of 0.2 and serial number GJ1301-A and GJ1302-A, are installed that monitor the parameter. The meters are installed in the plant premises and continuously measure the electricity export and import. The metering information was verified during on-site assessment and calibration certificates. The meters provide constant measurement accuracy across the operating range, which is also confirmed through periodic calibration of the meters (discussed in detail in section E.7 of this report). Check meters (GJ1299-A and GJ1305-A) with the same specifications is installed at the GETCO substation. The check meters are to be used in case of any issue in the main meters, no such incidence was recorded in the current monitoring period and all the monitoring has been conducted by the main meters. Management & Operational System The main meters record the net electricity generation (along with electricity exported and electricity imported) which are recorded monthly by GETCO officials in the presence of a PP representative. The same readings are reflected in the monthly share certificates which are then issued to the independent power producers. These monthly share certificates form the basis of the invoices which the PP raise against the electricity supplied to the grid. The monthly generation certificates are also uploaded on the SLDC website. The monthly values of exported and imported energy inserted in the ER sheet/04/ have been verified from the monthly share certificates/18/ submitted by the PP. Data Verification Verified Value = 27, MWh for the monitoring period 23/08/2015 to 30/09/2016. The net electricity exported by the project activity is sourced from SEA which gives net electricity exported on a monthly basis. The monitoring period begins from 23/08/2015, therefore the electricity exported for 8 days in the month of August 2015 are calculated on the basis of generation ratio obtained Daily generation report prepared by the plant personnel and the import for the whole month has been considered. The monthly exported value for the month of August 2015 was compared to the SEA statement and was found conforming, therefore the approach followed by PP was found acceptable. For cross-checking the data, the monthly invoices raised by the PP were also Version 01.0 Page 11 of 21

12 reviewed and found consistent/19/. No findings were raised. Through onsite audit and assessment of documents DOE can conclude that: Monitoring results are consistently recorded as per approved frequency QA/QC procedures have been applied in accordance with the revised monitoring plan. No sampling approach has been followed for monitoring which is appropriate for the project activity. This is in compliance with para 390 of VVS Version 09. E.6.3. Data and parameters monitored (Sustainable Development) E Quality of employment Means of verification Criteria/Requirements Parameter: Training of Staff Measuring /Reading /Recording frequency Is measuring and reporting frequency in accordance with the monitoring plan and monitoring methodology? (Yes / No) How were the values in the monitoring report verified? If applicable, has the reported data been cross-checked with other available data? Does the data management ensure correct transfer of data and reporting of emission reductions and are necessary QA/QC processes in place? The provided training to the employees are recorded every year. Yes Total number of people trained during the period is verified about 30 during the current monitoring period. These number is recorded in training attendance sheet/24/ which was verified on site. The attendance of all training were verified from the attendance records (Training attendance sheet and training records). The information transfer was verified during the onsite assessment. CL#01 was raised and resolved. The parameter has been monitored appropriately, in accordance with the registered monitoring plan (as per measurement methods and procedures to be applied) and applied methodology. The monitoring results were recorded consistently as per the approved frequency in the monitoring plan. E Quantitative employment and income generation Means of verification Criteria/Requirements Parameter: No. of Staff Employed Measuring /Reading /Recording frequency Is measuring and reporting frequency in accordance with the monitoring plan and monitoring methodology? (Yes / No) The number of employees are recorded every year. Yes Version 01.0 Page 12 of 21

13 How were the values in the monitoring report verified? If applicable, has the reported data been cross-checked with other available data? Does the data management ensure correct transfer of data and reporting of emission reductions and are necessary QA/QC processes in place? Total number of people employed during the period is verified about 33 during the current monitoring period. These number is recorded in staff register/23/ which was verified on site. The attendance of all employees verified from the attendance register (employment records). The information transfer was verified during the onsite assessment. No findings were raised. The parameter has been monitored appropriately, in accordance with the registered monitoring plan (as per measurement methods and procedures to be applied) and applied methodology. The monitoring results were recorded consistently as per the approved frequency in the monitoring plan. E.6.4. Implementation of sampling plan E.7. Not applicable No findings Not Applicable Compliance with the calibration frequency requirements for measuring instruments The energy generation is measured through a bi-directional tri-vector meter. Check meters are installed at the sub-station, which are used if the main meters are found faulty or exceeding the maximum permissible limit of error during calibration. The calibration frequency for both meters was set as once in three years. The details of meters and the dates on which calibration has been conducted are listed below: Meter Make Accuracy Calibration date Due date GJ1301-A Secure 0.2s 14/07/ /07/2018 GJ1302-A Secure 0.2s 14/07/ /07/2018 The calibration certificates/20,21/ submitted by the PP confirmed the dates listed above and, also revealed that the process has been carried out for calibration. The calibration is in the purview of GETCO and only GETCO representatives are authorised to open the meter seal for inspection. The calibration certificates indicate that the errors were within permissible limits ( for both) therefore an error factor of ±0.2% on the energy imported and exported has been applied until July 2015 since the calibration records at the time installation could not be traced. The verification team accepted the approach adopted as it is inline to para 395 of VVS version 09 and the accuracy is in line to the revised PDD. No findings. The DOE confirms that the calibration is conducted at the frequency as specified by the methodology and the registered monitoring plan. E.8. Assessment of data and calculation of emission reductions or net removals E.8.1. Calculation of baseline GHG emissions or baseline net GHG removals by sinks The baseline emissions are calculated as per provisions indicated in the revised PDD and applied methodology. Baseline emissions are calculated as follows: BE y = EG BL, y x EF grid, CM, y Where, Parameter Description Value Version 01.0 Page 13 of 21

14 EG BL, y Quantity of net electricity generation supplied by the project plant/unit to the grid, in MWh EF grid, CM, y Combined Margin CO2 emission factor for NEWNE grid in tco2/mwh 27, BEy Baseline Emissions in tco2 26,083 The value of baseline emission achieved after applying the formulae is 26,083 tco2e. All the data was made available which had been monitored as per required monitoring frequency. The baseline emissions are calculated as per provisions indicated in the revised PDD and applied methodology/01,13/. The means of verification for the values of parameters, used for baseline emission calculation, is described in the section E.6.2 of this report. The expressions given in this regard under section E.1 of MR were found consistent with the revised PDD and applied methodology/02, 13/. The explanation of formulae in the MR and ER sheet is adequate and consistent. No findings The verification team confirms that appropriate methods and formulae for calculating baseline emissions have been followed. The assumptions, emission factors and default values that were applied in the calculations are justified. E.8.2. Calculation of project GHG emissions or actual net GHG removals by sinks There are no project emissions associated with the project activity as it is a solar energy based project. This consideration was found to be in line with the applied methodology AMS I.D. version 17/13/. No findings Project emission from the project activity is 0tCO2e. E.8.3. Calculation of leakage GHG emissions There are no leakages associated with the project activity, as it is a solar energy based project. This consideration was found to be in line with the applied methodology AMS I.D. version 17/13/. No findings Leakage from the project activity is 0tCO2e. E.8.4. Summary of calculation of GHG emission reductions or net anthropogenic GHG removals by sinks The final verified Emission Reductions in the current monitoring period are as under; Monitoring period 23/08/ /09/2016 Baseline Emissions Project Emissions Leakage Emissions Emission Reductions 26,083 tco2e 0 tco2e 0 tco2e 26,083 tco2e The value of baseline emission obtained by applying the equations provided in the revised PDD is 26,083 tco2e. The project emissions and leakages for the project activity are considered as zero. Therefore, the final value of net GHG emission reductions obtained is 26,083 tco2e. No findings Version 01.0 Page 14 of 21

15 a) A complete set of data for the specified monitoring period was available, for which an approval has been taken from CDM EB) on all occasions based on the activity level of the parameters; b) The information provided in the monitoring report and corresponding spreadsheet has been cross checked, wherever possible, and separately reported under Section 3.5, among others; c) The assessment team confirms that the formulae for calculating baseline and project emissions (BE and PE) are in accordance with monitoring plan contained in the revised PDD/02/ and applied methodology. d) There are no leakages in accordance with applied methodology and revised PDD/02/. e) The assumptions/emission factors used in emission calculations have been correctly applied and are justified. E.8.5. Comparison of actual GHG emission reductions or net anthropogenic GHG removals by sinks with estimates in registered PDD The actual emission reduction achieved in the monitoring period is 26,083tCO2e, whereas the estimated ERs in the revised PDD is 27,207 tco2e. Actual emission reduction is 4.13 % lower than the emission reductions for the considered monitoring period. No findings. Justification of lower emission reductions have been provided in the section E.6 of the MR/08/. The explanation was found satisfactory. Thus, the comparison between the actual GHG emission reductions and the estimated GHG emission reductions was found to be okay. E.8.6. Remarks on difference from estimated value in registered PDD According to the Project participant, the emission reductions have decreased from the estimated emission reduction due to low PLF. No findings The explanation provided by the project participant for the decreased emission reductions than estimated was found acceptable. E.8.7. Actual GHG emission reductions or net anthropogenic GHG removals by sinks during the first commitment period and the period from 1 January 2013 onwards Earthood Services Private Limited is able to certify that the emission reduction from the CDM project activity MW Solar Photovoltaic Power Project at Gujarat in India during the period 23/08/ /09/2016 (including both the days) amounts to 26,083tCO2e. SECTION F. Verified and certified emission reductions as per commitment period: Commitment period Amount Upto 31/12/2012 (1 st commitment period). 0 tco2e From 01/01/ ,083 tco2e No findings Actual GHG emission reductions in the first commitment period and beyond 01/01/2013 were found to be 26,083tCO2e. Internal quality control >> The draft verification report that is prepared by verification team is reviewed by an independent technical review team (one or more members) to confirm if the internal procedures established and implemented by Earthood were duly complied with and such opinion/conclusion is reached in an objective manner that complies with the applicable CDM rules/requirements. The technical review team is collectively required to possess the technical expertise of all the technical area/sectoral scope the project activity relates to. All team members of technical review team are independent of the verification team. During the technical review process additional findings may be identified or the closed out findings may be opened, which needs to be satisfactorily resolved before the request for issuance is submitted to UNFCCC. Version 01.0 Page 15 of 21

16 The independent technical reviewer may either approve the report as such or reject/return the same in such case providing the comments/findings/issues that needs to be resolved by the verification team. The decision taken by the Technical Reviewer is final and is authorized on behalf of Earthood Services Private Limited. SECTION G. Verification opinion Earthood Services Private Limited (Earthood), contracted by ACME Solar Technologies (Gujarat) Private Limited, has performed the independent verification of the emission reductions for the CDM GS project activity GS5377 (UNFCCC Ref no.8671) 15 MW Solar Photovoltaic Power Project at Gujarat in India for the monitoring period 23/08/2015 to 30/09/2016 (including both days) as reported in the Monitoring Report (initial) Version 1 dated 05/10/2017. ACME Solar Technologies (Gujarat) Private Limited is responsible for the collection of data in accordance with the monitoring plan and the reporting of GHG emissions reductions from the project activity. Earthood commenced the verification on the basis of the baseline and monitoring methodology AMS I.D. version 17, the monitoring plan contained in the PDD Version 3, dated 06/03/2017, GS Passport version 06 dated 23/10/2017, Monitoring Report (final) Version 2 dated 02/01/2018. Earthood s verification approach is based on the understanding of the risks associated with reporting of GHG emission data and the controls in place to mitigate these. Earthood planned and performed the verification by obtaining evidence and other information and explanations that Earthood considered necessary to give reasonable assurance that reported GHG emission reductions are fairly stated. The verification team confirms that: The project activity was found completely implemented as per the description given in the revised PDD and GS Passport. The actual operation conforms to the description in the revised PDD and GS Passport. SECTION H. Certification statement Earthood Services Private Limited (Earthood), contracted by ACME Solar Technologies (Gujarat) Private Limited, has performed the independent verification of the emission reductions for the CDM project activity MW Solar Photovoltaic Power Project at Gujarat in India for the monitoring period 23/08/2015 to 30/09/2016 (including both days) as reported in the Monitoring Report (Final) Version 01 dated 05/10/2017. ACME Solar Technologies (Gujarat) Private Limited is responsible for the collection of data in accordance with the monitoring plan and the reporting of GHG emissions reductions from the project activity. It is our responsibility to express an independent verification statement on the reported GHG emission reductions from the project activity Earthood commenced the verification on the basis of the baseline and monitoring methodology AMS I.D. version 17, the monitoring plan contained in the PDD Version 3.0 dated 06/03/2017, Monitoring Report (initial) Version 1 dated 05/10/2017 as per the methodology described under Section D of this report. Earthood s verification approach is based on the understanding of the risks associated with reporting of GHG emission data and the controls in place to mitigate these. Earthood planned and performed the verification by obtaining evidence and other information and explanations that Earthood considered necessary to give reasonable assurance that reported GHG emission reductions are fairly stated. In our opinion the GHG emissions reductions reported for the project activity for the period 23/08/2015 to 30/09/2016 (including both days) are fairly stated in the Monitoring Report (final) Version 02 dated 02/01/2018. The GHG emission reductions were calculated correctly on the basis of the approved baseline and monitoring methodology AMS I.D. version 17 and the monitoring plan contained in the revised PDD Version 3.0 dated 06/03/2017 and GS Passport Version 06 dated 23/10/2017. Earthood Services Private Limited is able to certify that the emission reductions from the CDM project activity MW Solar Photovoltaic Power Project at Gujarat in India during the period 23/08/2015 to 30/09/2016 (including both days) amount to 26,083 tco2e. Verified and certified emission reductions as per commitment period: Commitment period Amount Upto 31/12/2012 (1 st commitment period) From 01/01/2013 onwards 0 tco2e 26,083 tco2e Version 01.0 Page 16 of 21

17 Appendix 1. Abbreviations Abbreviations General AM AMS BE BM CAR CDM CL CM CO2 CP DR DOE EB ESPL FAR GHG GW GWh IPCC KP kw kwh MoV MP MW MWh OM PCP PDD PE PLF PP PS RFR SEA tco2e UNFCCC V VVS IR Project Specific MoEF DISCOM O&M QA/QC Full texts Approved Methodology Approved Methodology for SSC Projects Baseline Emission Build Margin Corrective Action Request Clean Development Mechanism Clarification Request Combined Margin Carbon di oxide Crediting Period Desk Review Designated Operational Entity Executive Board Earthood Services Private Limited Forward Action Request Green House Gas Giga Watt Giga Watt hour Intergovernmental Panel on Climate Change Kyoto Protocol kilo Watt kilo Watt hour Means of Validation Monitoring Plan Mega Watt Mega Watt hour Operating Margin Project Cycle Procedure Project Design Document Project Emission Plant Load Factor Project Participant Project Standard Request for Registration State Energy Account Tonnes of Carbon di oxide equivalent United Nations Framework Convention on Climate Change Version Validation and Verification Standard Internal Resource Ministry of Environment, Forest and Climate Change (DNA of India) Distribution Company Operation and Maintenance Quality Assurance and Quality Control Version 01.0 Page 17 of 21

18 Appendix 2. Competence of team members and technical reviewers Competence Statement Name Shreya Garg Country India Education M.Sc. (Climate Science & Policy), TERI University Experience 4 Years + Field Climate Change Approved Roles Team Leader Validator Verifier Methodology Expert AMS-I.D., AMS-II.D., ACM0002 Local expert (India) Financial Expert NO Technical Reviewer TA Expert (1.2) Reviewed by Abhishek Mahawar Date 08/09/2016 Approved by Ashok Gautam Date 08/09/2016 Name Country Education Nayan Jyoti Deka India Experience 8 Years + Field Team Leader Validator Verifier Methodology Expert Local expert Financial Expert Technical Reviewer TA Expert (1.1, 1.2, 3.1, 13.1) Competence Statement M.Tech. (Energy Technology), Tezpur University Climate Change & Energy Management Approved Roles AMS-I.D., AMS-III.H., AMS-I.C., ACM0006, ACM0002 (India) NO Reviewed by Abhishek Mahawar Date 08/09/2016 Approved by Ashok Kumar Gautam Date 08/09/2016 Name Abhishek Mahawar Competence Statement Version 01.0 Page 18 of 21

19 Country India Education B. Tech. (Chemical Engineering) MBA (Finance) Experience 7 Years + Field Team Leader Validator Verifier Methodology Expert Local expert Financial Expert Technical Reviewer TA Expert (1.2) Climate Change & Environment AMS-I.D and ACM0002 (India) Approved Roles Reviewed by Ashok Gautam Date 07/09/2016 Approved by Kaviraj Singh Date 07/09/2016 Appendix 3. Documents reviewed or referenced No. Author Title References to the document Provider 1. PP Registered PDD Version 2, dated Others 15/06/ PP Revised PDD Version 3, dated PP 06/03/ Bureau Veritas Validation Report dated 27/11/2012 Others Certification 4. ESPL PRC Report Dated 18/04/2017 Others 5. PP GS Monitoring Report (initial) Ver 1 dated 05/10/2017 PP GS Monitoring Report (final) Ver 2 dated 02/01/ PP ER Spreadsheet (revised/final) - PP 7. PP GS Passport Version 6 dated PP 23/10/ PP CDM Monitoring Report Version 05 dated PP 25/04/ UNFCCC Standard: CDM PS Ver. 9 Others 10. UNFCCC Standard: CDM PCP Ver. 9 Others 11. UNFCCC Standard: CDM VVS Ver. 9 Others 12. UNFCCC Form: CDM-MR-FORM Ver. 5.1 Others 13. UNFCCC Methodology: AMS I.D, Grid Version 17 Others connected renewable electricity generation 14. GEDA Commissioning Certificates Dated 17/03/2012 PP 15. GUVNL Power Purchase agreement Dated 31/05/2010 PP 16. First Solar Plant capacity details provided by Dated 20/03/2017 PP the technology supplier. 17. UNFCCC Tool to calculate the emission Version Others factor for an electricity system 18. GETCO Monthly share certificates for the electricity supplied to the grid December 2012 to September 2016 PP Version 01.0 Page 19 of 21

20 issued by GETCO 19. ACME Monthly invoices of electricity sold, December 2012 to PP issued by ACME, September GUVNL Calibration for Meter GJ1301-A 14/07/2015 PP 21. GUVNL Calibration for Meter GJ1302-A 14/07/2015 PP 22. GETCO SLDC Website: al/stateenergyaccountnew.php Last viewed on 01/05/ ACME Attendance register -- PP 24. ACME Training records -- PP Others Appendix 4. Clarification requests, corrective action requests and forward action requests CL ID 01 Section no. E.3 Date : 30/10/2017 Description of CL PP is requested to provide the following documents: 1. Supportive for trainings conducted in the monitoring period. Project participant response Date : 24/11/ The supportive for trainings are provided Documentation provided by project participant Training documents DOE assessment Date: 21/12/2017 The documents provided confirmed the information included in the revised MR. the finding is therefore closed. CAR ID 02 Section no. E.4.3 Date : 30/10/2017 Description of CAR The text included under PRC section does not clarify if the changes are accepted by UNFCCC or not Project participant response Date : 24/11/2017 MR is revised and relevant information is mentioned under specified section. Documentation provided by project participant Revised MR DOE assessment Date: 21/12/2017 The description provided in the revised MR is found to be in compliance with the information on the CDM website. Closed Version 01.0 Page 20 of 21

21 Document information Version Date Description March 2015 Initial publication. Decision Class: Regulatory Document Type: Form Business Function: Issuance Keywords: project activities, verifying and certifying Version 01.0 Page 21 of 21