1.The operator or aircraft operator shall establish, document, implement and maintain written procedures for data flow activities for the monitoring and reporting of greenhouse gas emissions and non-CO₂ aviation effects and ensure that the annual emissions report resulting from data flow activities does not contain misstatements and is in conformance with the monitoring plan, those written procedures and this Regulation.

2. Descriptions of written procedures for data flow activities in the monitoring plan shall at least cover the following elements:

(a) the items of information listed in Article 12(2);

(b) identification of the primary data sources;

(c) each step in the data flow from primary data to annual emissions and non-CO₂ aviation effects which shall reflect the sequence and interaction between the data flow activities, including relevant formulas and data aggregation steps applied;

(d) the relevant processing steps related to each specific data flow activity, including the formulas and data used to determine the emissions;

(e) relevant electronic data processing and storage systems used and the interaction between such systems and other inputs, including manual input;

(f) the way outputs of data flow activities are recorded.