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This document gives general technical guidelines for evaluating energy savings of thermal power plants before and/or after implementing energy performance improvement action(s) (EPIAs). It includes evaluation, unit component efficiency, indexes calculation, analyses and reporting. This document is applicable to existing thermal power generating units (TPGUs), where fossil fuels (e.g. coal, oil, natural gas) are combusted to generate electricity only or to supply thermal energy with the additional production of electricity (i.e. combined cycle power plants). NOTE A typical thermal power plant encompasses at least one TPGU. If there is more than one, the TPGUs can run independently. Results obtained in accordance with this document can be used either to evaluate the potential of energy savings or to determine fulfilment of contract guarantees. They do not provide a basis for comparison of the energy savings between TPGUs. This document does not prescribe performance tests or measurements for TPGU equipment components/systems, the sampling and analysis of the fuels used, substances added for control of emissions (e.g. halide, limestone) and by-products (e.g. ash, gypsum), and instruments to be employed, but it does specify parameters of interest in the determination of energy savings. Applicable procedures can be found in relevant documents (published or to be published).