B.6.2 Examples of subcategorization and identification of associated sources and sinks

a) Emissions or removals from the use stage of the product include the total expected lifetime emissions from all relevant products sold. The emissions from this subcategory are very closely linked to the life stage scenarios. From a general point of view, the more the product is a final product, the easier it is to define scenarios. For example, it is easier for a motor vehicle manufacturer to define vehicle use scenarios (in order to evaluate motor vehicle energy consumption) than for a steel supplier who has a bigger range of application scenarios for its products.

NOTE Guidance is provided in ISO/TR 14069.

B.6.2 子類別的示例和相關來源和滙

a) 產品使用階段的排放或吸收包括所有相關產品銷售預期壽命內的總排放。此子類別的排放與生命週期情景非常密切相關。從一般角度來看，產品越是最終產品，定義情景就越容易。例如，汽車製造商更容易定義車輛使用情景（以評估汽車能源消耗），而對於鋼材供應商來說，其產品的應用情景更多。

注意：ISO/TR 14069提供了指導。

b) Emissions from downstream leased assets include those from the operation of assets that are owned by the reporting organization and leased to other entities during the reporting year. This subcategory is applicable to the lessors (i.e. an organization that receives payments from lessees).

b) 下游租賃資產的排放包括在報告年度中由報告組織擁有並出租給其他實體的資產的操作排放。這個子類別適用於出租人（即從承租人那裡收取租金的組織）。

c) Emissions from end of life stage of the product include the emissions associated with the end of life of all products sold by the reporting organization in the reporting year. Generally, the emissions sources and sinks are those concerned with disposal of solid and liquid waste (B.4.1). However, for the use stage of the product (B.5.1), the organization should define “end of life scenarios”. Consequently, the emissions from this subcategory are closely linked to these scenarios.

c) 產品終端生命階段的排放包括與報告年度中銷售的所有產品的終端生命有關的排放。通常，排放源和汇是與固體和液體廢物處置有關的（B.4.1）。然而，對於產品使用階段（B.5.1），組織應定義“終端生命情景”。因此，此子類別的排放與這些情景密切相關。

d) Emissions from investments are mainly targeting private or public financial institutions. Emissions could result from four types of operations: equity debt, investment debt, project finance and others.

d) 投資產生的排放主要針對私人或公共金融機構。排放可能來自四種類型的操作：股權貸款、投資貸款、項目融資和其他。