1. For the purposes of verifying emission reports, the materiality level shall be 5 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:

(a) category A installations referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 and category B installations referred to in Article 19(2)(b) of that Implementing Regulation;

(b) aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO₂.

2. For the purposes of verifying emissions reports the materiality level shall be 2 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:

(a) category C installations referred to in Article 19(2)(c) of Implementing Regulation (EU) 2018/2066;

(b) aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO₂.

3. For the purposes of verifying tonne-kilometre reports of aircraft operators, the materiality level shall be 5 % of the total reported tonne-kilometre data in the reporting period which is subject to verification.

4. [deleted]