1. Article 30, Article 31(1), (2) and (3) and Articles 32, 33, 34, and 35 shall apply. For that purpose:

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

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

(c) any reference to fuels or materials is to be read as if it were a reference to fuels as defined in Article 3(af) of Directive 2003/87/EC;

(d) any reference to Annex II is to be read as if it were a reference to Annex IIa.

2. The competent authority may require the regulated entity to determine the unit conversion factor and emission factor of fuels as defined in Article 3(af) of Directive 2003/87/EC using the same tiers as required for commercial standard fuels provided that, at the national or regional level, any of the following parameters exhibit a 95 % confidence interval of:

(a) below 2 % for net calorific value;