1. For regulated entities with annual emissions associated with fuels released for consumption of equal to or less than 500 000 tonnes of CO_2e, the materiality level, for the purposes of verifying regulated entity's reports, shall be 5 % of the total reported emissions in the reporting period that is subject to verification.

2. For regulated entities with annual emissions associated with fuels released for consumption of more than 500 000 tonnes of CO_2e, the materiality level, for the purposes of verifying regulated entity's reports, shall be 2 % of the total reported emissions in the reporting period that is subject to verification.