31As follows from Article 14(3) of Directive 2003/87, that obligation to surrender is based on the reports that the operators of an installation draw up, following the rules set out in the guidelines. In accordance with the requirement for strict accounting of the allowances issued, and pursuant to Articles 6(2)(e) and 12(3) of that directive, those reports, before being submitted to the competent national authorities, are subject to a verification process provided for in, inter alia, Article 15 of that directive.
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