Accounting policies

The data provided on page 29 of this report on the environment, health and safety have been included and calculated according to the accounting policies that follow this section.

Extensive activities

Data are calculated for Cheminova’s companies in Denmark (Rønland) and in India (Panoli). Cheminova’s residential property is not included in the accounts.

The following addresses are included in the accounts:

Cheminova A/S Thyborønvej 78  7673 Harboøre Denmark	Cheminova India Ltd.  Formulation Division  242/P, G.I.D.C. Estate  Panoli - 394 116  Dist.: Bharuch  Gujarat, India
Cheminova India Ltd.  Technical Division  241, G.I.D.C. Estate  Panoli - 394 116  Dist.: Bharuch  Gujarat, India	Cheminova India Ltd.  Intermediate Division 27, 28, G.I.D.C. Estate Panoli - 394 116  Dist.: Bharuch  Gujarat, India

Water and energy consumption have been included because they are important resources. Emissions to the air and waste water are stated using parameters which give an overall impression of the quality of the waste water and air emissions which are significant in relation to the surroundings, and where it is also possible to make comparisons with other companies. Likewise, it has been decided to provide information about the volume and handling of waste, which is an expression of both a resource and an impact on the surroundings. Operational disruptions are primarily calculated because they are an expression of how the Group handles situations which can develop into serious environmental impacts. The safety and well-being of employees is important for the Group. It has therefore been decided to provide information about the number of accidents at work, the accident frequency and absence from work due to accidents.

Environmental impacts resulting from transport have not been calculated.

Reporting period

The reporting period follows the calendar year. The reporting period is thus January 1 up to and including December 31, 2007.

Water consumption

Water consumption has been calculated on the basis of water meters on all supply pipes.

In Denmark, sea water is used for cooling.

In India, cooling towers with fresh water are used. Water consumption for the cooling towers has been estimated. The remaining water volumes are used for processes and normal consumption.

Energy consumption

The consumption of natural gas, electricity and furnace oil is  based on meter readings. Energy consumption when using natural gas (which is measured in Nm3) and heating oil (which is measured in litres) is then calculated using conversion factors. In Denmark, the latest conversion factors set by the Danish Energy Authority are used. In India, the conversion factors are set by Cheminova. Natural gas consumption includes the gas consumed to generate power for sale.

Waste water

The volumes of waste water are measured using online meters on the outlet pipes. COD, nitrogen and phosphorus are determined through chemical analyses of water samples taken according to a fixed control programme.

Air emissions

SO2

At the Rønland site, air emissions are the sum of contributions from consumed natural gas/heating oil and contributions from the underlying processes. SO2 emissions are calculated by multiplying the consumption by a conversion factor determined by the authorities.

Emissions from the SO2 scrubber are determined as the average emission of two performance measurements in 2006 multiplied by the time the scrubber was not operating (out time). The concentration is measured without distinguishing between whether it is SO2 or SO3. A performance measurement is made up of three one-hour concentration and flow measurements carried out on the same day.

From the air-incineration plant, the emission of SO2 is determined by means of two performance measurements multiplied by the operating time.

At the Panoli site, the emission of SO2 is determined on the basis of concentration measurements which are made according to fixed programmes, blower capacity and operating time.

Particles

The concentration in the discharges is measured.

At the site on Rønland, the air flow is measured, while the operating time is estimated for oven 1 and oven 2. Both the air flow and operating time are estimated for oven 3.

The Panoli site uses the blower capacity and the operating time to calculate the annual emissions.

CO2

Contributions from consumed natural gas/heating oil are calculated by multiplying consumption by conversion factors. In Denmark, the latest conversion factors set by the Danish Energy Authority are used, while those in India are set by Cheminova.

At the Rønland site, there are additional process-related contributions from the air-incineration plant and from the waste-water incineration plants. The substances which are incinerated in the air-incineration plant give rise to a lower CO2 emissions that were established in about 2005 and still used. This process-conditional contribution at the waste-water incineration plants is calculated on the basis of a mass balance for the glyphosate plant. This calculation is based on measurements of the incoming raw materials and the outgoing finished products.

Waste

All waste types are weighed by the company. Waste is classified by Cheminova according to guidelines issued by the authorities.

Operational disruptions with a limited effect on the external environment

The number of disturbances is calculated by counting the number of internal reports.

Waste and spillages are reported according to two categories, with the total number being reported.

A category 1 incident is one which leads to significant pollution of the external environment, and includes overstepping the environmental authorities’ terms for emissions.

A category 2 incident is one that leads to pollution at nuisance level, including increased emis-sions of substances in relation to normal values, the generation of additional waste and detecting new substances in the inflow to the biological waste-water treatment plant.

Work environment

The number of accidents at work is counted for all employees under the organisational structure. The number is counted on the basis of reports to the authorities (in Denmark the Danish Working Environment Authority). Only the accidents at work which have resulted in absence for at least two days are included.

The accident frequency is the number of accidents at work per one million man-hours worked. In Denmark, this is only calculated for hourly paid employees.

Absence due to accidents is the number of lost man-hours per 1,000 man-hours worked. In Denmark, this is only calculated for hourly paid employees.

The number of man-hours worked excludes breaks but includes supplementary training etc. In Denmark, the number of man-hours worked is only calculated for hourly paid workers.