Articles 4, 5, 6, 7, 8, 9 and 10 of this Regulation shall apply to the emissions, regulated entities and allowances covered by Chapter IVa of Directive 2003/87/EC. For that purpose:

(a) any reference to operator and aircraft operator shall be read as if it were a reference to the regulated entity;

(b) any reference to process emissions shall not be applicable;

(c) any reference to source streams shall be read as if it were a reference to fuel streams;

(d) any reference to emissions source shall not be applicable;

(e) any reference to activities listed in Annex I to Directive 2003/87/EC shall be read as if it were a reference to activity referred to in Annex III to that Directive;

(f) any reference to Article 24 of Directive 2003/87/EC shall be read as if it were a reference to Article 30j of that Directive;

(g) any reference to activity data shall be read as if it were a reference to the released fuel amounts;