1. For the purposes of point (d) of Article 59(3) and on the basis of the inherent risks and control risks identified in the risk assessment referred to in point (a) of Article 59(2), the operator or aircraft operator shall review and validate data resulting from the data flow activities referred to in Article 58.

Such review and validation of the data shall at least include:

(a) a check as to whether the data are complete;

(b) a comparison of the data that the operator or aircraft operator has obtained, monitored and reported over several years;

(c) a comparison of data and values resulting from different operational data collection systems, including the following comparisons, where applicable:

(i) a comparison of fuel or material purchasing data with data on stock changes and data on consumption for the applicable source streams;

(ii) a comparison of calculation factors that have been determined by analysis, calculated or obtained from the supplier of the fuel or material, with national or international reference factors of comparable fuels or materials;