Refrigerant leaks are direct emissions (scope 1). They are calculated from the quantities topped up, recorded on service records, multiplied by the refrigerant's GWP; where these are unavailable, ADEME's Base Empreinte provides default leak rates, from 5% per year for a split to 10% for a VRF system. The assessment specifies the GWP series used, either the regulation's or that of the IPCC's sixth report.
Read the source article: F-gas regulation 2027 bans: which air conditioners and heat pumps?