Together with the information contained in the annual emission report pursuant to Annex X to this Regulation, the regulated entity shall submit the following information for each purchased fuel as defined in Article 3, point (af), of Directive 2003/87/EC:

(a) name, address and unique permit number of the operator and, where relevant, the aircraft operator and shipping company, to whom the fuel is released. In other cases where the fuel is meant for end use in sectors covered by Annex I to Directive 2003/87/EC the regulated entity shall submit, where available, a list of all consumers of fuels, from direct buyer down to the operator, including their name, address and unique permit number, where this would not cause disproportionate administrative burden;

(b) the types and amounts of fuels sold to each buyer referred to in point (a) during the relevant reporting period.

(c) the amount of fuel used for activities referred to in Annex I to Directive 2003/87/EC for each buyer referred to in point (a) during the relevant reporting period.