REGULATION (EU) 2023/1805 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 13 September 2023 on the use of renewable and low-carbon fuels in maritime transport, and amending Directive 2009/16/EC ANNEX I Methodology for establishing the greenhouse gas intensity of the energy used on board by a ship ANNEX II Default emission factors ANNEX III General requirements for zero-emission technologies ANNEX IV Formulas for calculating the compliance balance and FuelEU penalties laid down in Article 23(2) ANNEX V Calculation of adjusted mass of fuel for ice navigation