1. Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report, baseline data report, new entrant data report or annual activity level report that was subject to verification, consisting of any of the following opinion statements:

(a) the report is verified as satisfactory;

(b) the operator's or aircraft operator's report contains material misstatements that were not corrected before issuing the verification report;

(c) the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;