1. Article 38, Article 39, paragraphs 1, 3 and 4, and Article 39a 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 source streams is to be read as if it were a reference to fuel streams;

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

(e) any reference to paragraph 39(2) is to be read as a reference to paragraph 3 of this Article.

2. Where Article 38(5) is applicable, the threshold derogations in accordance with Article 29(1), fourth subparagraph, of Directive (EU) 2018/2001 shall be taken into consideration, provided that the regulated entity can show the relevant evidence to the satisfaction of the competent authority. The Commission may provide guidelines on how to further apply these thresholds derogations.