1. Based on the information collected during the verification, the verifier shall issue a verification report to the operator or aircraft operator on each emission report or tonne-kilometre report that was subject to verification. The verification report shall include at least one of the following findings:

(a) the report is verified as satisfactory;

(b) the operator's or aircraft operator's report contains material misstatements that were not corrected before issuing the verification report;

(c) the scope of verification is too limited pursuant to Article 28 and the verifier could not obtain sufficient evidence to issue a verification opinion with reasonable assurance that the report is free from material misstatements;

(d) non-conformities, individually or combined with other non-conformities, provide insufficient clarity and prevent the verifier from stating with reasonable assurance that the operator's or aircraft operator's report is free from material misstatements;