11. A distributor that establishes, purchases or carries over credits on the basis of the percentage by volume of low‑carbon‑intensity fuel content integrated into gasoline or diesel fuel may adjust the percentage by volume of low-carbon-intensity fuel content integrated into the gasoline or diesel fuel using the following ratios:(1) for credits established for a distributor in proportion to the volume in litres of low‑carbon‑intensity fuel content integrated into gasoline that exceeds the minimum percentages set out in section 2, one credit equals 0.33 credits for the purposes of section 3;
(2) for credits established for a distributor in proportion to the volume in litres of low‑carbon‑intensity fuel content integrated into diesel fuel that exceeds the minimum percentages set out in section 3, one credit equals one credit for the purposes of section 2.