1.The competent authority shall make a conservative estimate of the emissions of an installation or aircraft operator and, where relevant, the non-CO₂ aviation effects of an aircraft operator in any of the following situations:

(a) no verified annual emission report has been submitted by the operator or aircraft operator by the deadline required pursuant to Article 68(1);

(b) the verified annual emissions report referred to in Article 68(1) is not in compliance with this Regulation;

(c) the annual emissions report of an operator or aircraft operator has not been verified in accordance with Implementing Regulation (EU) 2018/2067.

2.Where a verifier has stated, in the verification report pursuant to Implementing Regulation (EU) 2018/2067, the existence of non-material misstatements which have not been corrected by the operator or aircraft operator before issuing the verification report, the competent authority shall assess those misstatements, and make a conservative estimate of the emissions and non-CO₂ aviation effects of the installation or aircraft operator where appropriate. The competent authority shall inform the operator or aircraft operator whether and which corrections are required to the annual emissions report. The operator or aircraft operator shall make that information available to the verifier.