current compliance period, as well as the compliance period immediately preceding it, and 

(f) the aeroplane operator has monitored, calculated and reported its emissions reductions associated with the use of CORSIA eligible fuels over the reporting period in accordance with this Order. 

## Scope( a ) 

(5) When conducting the verification of an Emissions Report, the scope of the verification must reflect the period of time and information covered by the report and the CORSIA eligible fuels claims, where applicable. 

(6) This must include— 

(a) CO$_{2}$ emissions from aeroplane fuel monitoring methods, calculated in accordance with articles 22, 23, 26(1) to (4), 28 and 29, and 

(b) emissions reductions from the use of CORSIA eligible fuels. 

(7) The scope of the verification of the CORSIA eligible fuel claims in the Emissions Report must include the following— 

(a) any internal aeroplane operator procedures for CORSIA eligible fuels, including aeroplane operator controls to ensure the claimed CORSIA eligible fuels satisfy the CORSIA Sustainability Criteria, 

(b) checks for double claiming are limited to the specific aeroplane operator. Any findings outside this scope are not relevant for the verification statement, but they must still be included in the Verification Report for further consideration by the Regulator, 

(c) assessment of verification risk with appropriate changes to the verification plan, and 

(d) assessment of whether there is sufficient access to relevant internal and external information to obtain sufficient confidence in each CORSIA eligible fuel claim. Where evidence of the sustainability or the size of the CORSIA eligible fuel claim is considered either inappropriate or insufficient, further information must be sought directly from the fuel producer with direct access facilitated through the aeroplane operator. 

## Materiality( b ) 

(8) When conducting the verification of an Emissions Report, the verification body must apply the following materiality thresholds— 

(a) of 2 per cent for aeroplane operators with annual emissions on international flights above 500,000 tonnes, and 

(b) of 5 per cent for aeroplane operators with annual emissions on international flights equal to or less than 500,000 tonnes of CO$_{2}$. 

(9) When conducting the verification of an Emissions Report, the over and understatements in sub-paragraph (8) must be allowed to balance out in both cases. 

## General( c ) 

(10) Prior to the development of the verification approach, the verification body must assess the risk of misstatements and non-conformities and their likelihood of a material effect on the basis of a strategic analysis of the aeroplane operator’s greenhouse gas emissions information( d ). 

(11) Depending on the information obtained during the verification, the verification body must revise the risk assessment and modify or repeat the verification activities to be performed. 

