1. The verifier shall verify the data in the regulated entity's report by applying detailed testing of the data, including by tracing the data back to the primary data source, cross-checking data with external data sources, performing reconciliations, checking thresholds regarding appropriate data and carrying out recalculations.

2. When verifying the data referred to in paragraph 1 and taking into account the approved monitoring plan, including the procedures described in that plan, the verifier shall check the following:

(a) the monitoring boundaries of the regulated entity, including the locations from which fuel is released to the consumer;

(b) the completeness of released fuel streams as described in the monitoring plan approved by the competent authority as well as the associated fuel quantities and emissions data;

(c) the consistency between aggregated released fuel quantities and data on fuel purchased or otherwise supplied to the regulated entity;

(d) the consistency of the aggregated reported data in a regulated entity's report with primary source data;

(e) the reliability and accuracy of the data.