(II) if paragraph 24(1)(a) of these Regulations applies,
1. the value of HHV, as described in paragraph (a) of that element, in the formula set out in subsection 24(4) of these Regulations, for each fuel combusted,
2. if the fuel’s type is set out in column 1 of the applicable table to Schedule 5, its default CO2 emission factor as set out in column 3 and, if that fuel’s type is not so set out, the default CO2 emission factor for that fuel’s type established by a body that is internationally recognized as being competent to establish default CO2 emission factors for fuels and a statement that indicates the name of the body, and
[...]
(III) if paragraph 24(1)(b) of these Regulations applies
1. the default value of HHV, as described in paragraph (b) of that element, in the formula set out in subsection 24(4) of these Regulations, for each fuel combusted,
2. a statement that explains the absence of a measured higher heating value and that indicates, if that default higher heating value is established by a body that is internationally recognized as being competent to establish default higher heating values for fuels, the name of the body, and
3. if the fuel’s type is set out in column 1 of the applicable table to Schedule 5, its default CO2 emission factor as set out in column 3 and, if that fuel’s type is not so set out, the default CO2 emission factor for that fuel’s type established by a body that is internationally recognized as being competent to establish default CO2 emission factors for fuels and a statement that indicates the name of the body;