- accreditation
means attestation by a national accreditation body that a verifier meets the requirements set by harmonised standards, within the meaning of Article 2, point 9, of Regulation (EC) No 765/2008, and requirements set out in this Regulation to carry out the verification of an operator’s or aircraft operator’s report or regulated entity’s report pursuant to this Regulation;
- activity level reporting period
means the applicable period preceding the submission of the annual activity level report pursuant to Article 3(1) of Implementing Regulation (EU) 2019/1842;
- analytical procedures
means the analysis of fluctuations and trends in the data including an analysis of the relationships that are inconsistent with other relevant information or that deviate from predicted amounts;
- annual activity level report
means a report submitted by an operator pursuant to Article 3(3) of Commission Implementing Regulation (EU) 2019/1842;
- assessor
means a person assigned by a national accreditation body to perform individually or as part of an assessment team an assessment of a verifier pursuant to this Regulation;
- baseline data report
means a report submitted by an operator pursuant to Article 4(2) of Delegated Regulation (EU) 2019/331;
- climate-neutrality report
means a report submitted by an operator pursuant to Article 3b(2) of Implementing Regulation (EU) 2019/1842;
- climate-neutrality reporting period
means, pursuant to Article 10a(1), fifth subparagraph, and Article 10b(4), fourth subparagraph, of Directive 2003/87/EC, the applicable period until 31 December 2025 and subsequently each five-year period ending 31 December of each fifth year thereafter.
- competence
means the ability to apply knowledge and skills to carry out an activity;
- control activities
means any acts carried out or measures implemented by the operator, aircraft operator or regulated entity to mitigate inherent risks;
- control environment
means the environment in which the internal control system functions and the overall actions of an operator's, aircraft operator's or regulated entity's management to ensure awareness of this internal control system;
- control risk
means the susceptibility of a parameter in the operator’s or aircraft operator’s report or regulated entity’s report to misstatements that could be material, individually or when aggregated with other misstatements, and that will not be prevented or detected and corrected on a timely basis by the control system;
- control system
means the operator’s, aircraft operator’s or regulated entity’s risk assessment and entire set of control activities, including the continuous management thereof, that an operator, aircraft operator or regulated entity has established, documented, implemented and maintained pursuant to Article 59 or Article 75o of Implementing Regulation (EU) 2018/2066, or pursuant to Article 11 of Delegated Regulation (EU) 2019/331, as appropriate;
- detection risk
means the risk that the verifier does not detect a material misstatement;
- inherent risk
means the susceptibility of a parameter in the operator’s or aircraft operator’s report or regulated entity’s report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities;
- internal verification documentation
means all internal documentation that a verifier has compiled to record all documentary evidence and justification of activities that are carried out for the verification of an operator’s or aircraft operator’s report or regulated entity’s report;
- lead assessor
means an assessor who is given the overall responsibility for assessing a verifier pursuant to this Regulation;
- level of assurance
means the degree of assurance the verifier provides on the verification report based on the objective of reducing the verification risk according to the circumstances of the verification engagement;
- material misstatement
means a misstatement that, in the opinion of the verifier, individually or when aggregated with other misstatements, exceeds the materiality level or could affect the treatment of the operator’s or aircraft operator’s report or the regulated entity’s report by the competent authority;
- materiality level
means the quantitative threshold or cut-off point above which misstatements, individually or when aggregated with other misstatements, are considered material by the verifier;
- misstatement
means an omission, misrepresentation or error in the operator’s, aircraft operator’s or regulated entity’s reported data, not considering the uncertainty permissible under Article 12(1), point (a), of Implementing Regulation (EU) 2018/2066;
- new entrant data report
means a report submitted by an operator pursuant to Article 5(2) of Delegated Regulation (EU) 2019/331;
- non-CO2 aviation effects report
means the report to be submitted by the aircraft operator pursuant to Article 14(5) of Directive 2003/87/EC and included as an attachment in the aircraft operator’s annual emission report in accordance with Article 68(5) of Implementing Regulation (EU) 2018/2066;
- non-conformity
means one of the following:
- reasonable assurance
means a high but not absolute level of assurance, expressed positively in the verification opinion, as to whether the operator’s or aircraft operator’s report or regulated entity’s report subject to verification is free from material misstatement;
- scope of accreditation
means activities referred to in Annex I for which accreditation is sought or has been granted;
- site
means:
- technical expert
means a person who provides detailed knowledge and expertise on a specific subject matter needed for the performance of verification activities for the purposes of Chapter III and for the performance of accreditation activities for the purposes of Chapter V;
- verification
means the activities carried out by a verifier to issue a verification report pursuant to this Regulation;
- verification risk
means the risk, being a function of inherent risk, control risk and detection risk, that the verifier expresses an inappropriate verification opinion when the operator’s or aircraft operator’s report or regulated entity’s report is not free of material misstatements;
- verifier
means a legal person carrying out verification activities pursuant to this Regulation and accredited by a national accreditation body pursuant to Regulation (EC) No 765/2008 and this Regulation or a natural person otherwise authorised, without prejudice to Article 5(2) of that Regulation, at the time a verification report is issued;