1. The verifier shall verify the data in the operator's or aircraft operator's report by applying detailed testing of the data, including by tracing the data back to the primary data source, cross-checking data with external data sources, performing reconciliations, checking thresholds regarding appropriate data and carrying out recalculations.

2. As part of the data verification referred to in paragraph 1 and taking into account the approved monitoring plan, including the procedures described in that plan, the verifier shall check:

(a) for the purposes of verifying an operator's emission report, the boundaries of an installation;

(b) [deleted]

(c) for the purposes of verifying an operator's emission report, the completeness of source streams and emission sources as described in the monitoring plan approved by the competent authority;

(d) for the purposes of verifying an aircraft operator's emission report and tonne-kilometre report, the completeness of flights covered by an aviation activity for which the aircraft operator is responsible as well as the completeness of emission data and tonne-kilometre data respectively;

(e) for the purposes of verifying an aircraft operator's emission report and tonne-kilometre report, the consistency between reported data and mass and balance documentation;