1.Each aircraft operator shall monitor and report emissions and non-CO₂ aviation effects from aviation activities for all flights included in Annex I to Directive 2003/87/EC that are performed by that aircraft operator during the reporting period and for which the aircraft operator is responsible.

To that end, the aircraft operator shall attribute all flights to the calendar year according to the time of departure measured in Coordinated Universal Time.

2. [deleted]

3. For the purpose of identifying the unique aircraft operator referred to in point (o) of Article 3 of Directive 2003/87/EC that is responsible for a flight, the call sign used for air traffic control purposes as laid down in item 7 of the flight plan, shall be used. The call sign shall determine the aircraft operator as follows:

(a) where the item 7 contains the ICAO designator for the aircraft operating agency, the unique aircraft operator shall be the aircraft operating agency that has been assigned that ICAO designator;

(b) where the item 7 contains the nationality or common mark, and registration mark of the aircraft that is explicitly listed in an air operator certificate (or equivalent) or in a document issued by a State and identifying the operator of the aircraft, then the unique aircraft operator shall be the legal or natural person that holds that air operator certificate (or equivalent) or that is stated in the document.