/Guidance Notes Description 1 How is the firm dealing with the following (external issues): • challenge of real time systems with large numbers and/or high value transactions (e.g. banks, travel agents

terms of gCO2e/kWh (converted from the original gCO2e/MJ (primary energy) for compatibility purposes). For heating/cooling, and co-generation (combined heat and power – CHP) facilities using biofuel