Chapter II, Section 2, Article 10 · Commission Delegated Regulation (EU) 2023/2917

Contents

Article 10Information to be provided by companies#

1.Before the start of the verification of the emissions report and of the partial emissions report, companies shall provide the verifier with the following supporting information:

(a)a list of voyages carried out by the ship in question during the reporting period or, as far as partial emissions reports are concerned, the period during which the ship was under the responsibility of the company, pursuant to Article 10 of Regulation (EU) 2015/757;

(b)where data gaps occurred during the reporting period:

(i)the number of voyages for which data gaps occurred, and the circumstances and reasons for such data gaps;

(ii)the estimation method for surrogate data applied, as referred to in Part C, point 2, of Annex I to Regulation (EU) 2015/757 and, where applicable, in the monitoring plan;

(iii)the amount of emissions calculated based on surrogate data;

(c)a copy of the emissions report from the previous year where appropriate, if the verifier did not carry out the verification for that report;

(d)a copy of the monitoring plan or plans applied, with the conclusions from the assessment carried out by an accredited verifier and, where applicable, evidence of the approval by the administering authority responsible together with the notification sent by the administering authority responsible to the company.

2.Once the verifier has identified the specific section(s) or document(s) deemed relevant for the purpose of its verification, companies shall also provide the following supporting information:

(a)copies of the ship’s official logbook and of the oil record book (if separate);

(b)copies of bunkering documents;

(c)copies of any relevant certificate concerning fuels for the purposes of determining emission factors in accordance with Annex I or Part C, point 1.2, of Annex II to Regulation (EU) 2015/757;

(d)copies of documents containing information on the number of passengers transported and the amount of cargo carried, distance travelled and time spent at sea for the ship’s voyages during the reporting period.

3.Additionally, and if applicable on the basis of the monitoring method applied, verifiers may ask the company to provide:

(a)an overview of the IT landscape showing the data-flow for the relevant ship;

(b)evidence of the maintenance and accuracy/uncertainty of measurement equipment/flow meters (e.g. calibration certificates);

(c)an extract of fuel consumption activity data from flow meters;

(d)copies of evidence of fuel tank meter readings;

(e)an extract of activity data from direct emissions measurement systems;

(f)any other information relevant to the verification of the emissions report or partial emissions report.

4.In the event of a change of company, the companies involved shall exercise due diligence to provide the verifier, upon its request, with the supporting documents or information referred to in paragraphs 1, 2 and 3 relating to the voyages performed under their respective responsibilities.

5.Companies shall retain the information referred to in paragraphs 1 to 4 for the periods set under the 1973 International Convention for the Prevention of Pollution from Ships (the MARPOL Convention) and the 1988 International Convention for the Safety of Life at Sea (the SOLAS Convention). Pending the issuance of the Document of compliance in accordance with Article 17 of Regulation (EU) 2015/757 or, for partial emissions reports, pending the issuance of the verification report, the verifier may request any of the information referred to in paragraphs 1, 2 and 3.

Defined terms · 26

Show every defined term

accreditation
means attestation by a national accreditation body that a verifier meets the requirements of harmonised standards within the meaning of Article 2(9) of Regulation (EC) No 765/2008 and the requirements of this Regulation and is thus qualified to carry out the verification activities pursuant to Articles 4 to 36;
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 amount;
assessment team
means one or more assessors appointed by a national accreditation body to assess a verifier pursuant to this Regulation;
assessor
means a person assigned by a national accreditation body to assess a verifier pursuant to this Regulation, individually or as part of an assessment team;
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 company to mitigate inherent risks.
control risk
means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or when taken together with other misstatements, and will not be prevented or detected and corrected on a timely basis by the control system;
control system
means the company’s risk assessment and entire set of control activities, including the continuous management thereof, that a company has established, documented, implemented and maintained pursuant to Part C, point 1, of Annex I to Regulation (EU) 2015/757;
detection risk
means the risk of a verifier not detecting a material misstatement;
emissions report
means a report as referred to in Article 11(1) of Regulation (EU) 2015/757;
independent reviewer
means a person assigned by the verifier specifically to carry out internal review activities, who belongs to the same entity but has not carried out any of the verification activities subject to review;
inherent risk
means the susceptibility of a parameter in the emissions report, the partial emissions report or the report at company level to misstatements that could be material, individually or taken together, 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 documentary evidence and justification of activities carried out to assess the monitoring plan or verify an emissions report, a partial emissions report or a report at company level pursuant to this Regulation;
lead assessor
means an assessor who is given overall responsibility for the assessment of a verifier pursuant to this Regulation;
level of assurance
means the degree of assurance that 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 taken together with other misstatements, exceeds the materiality level or could otherwise, have an impact on the total reported emissions or other relevant information;
materiality level
means the quantitative threshold or cut-off point above which the verifier considers misstatements, individually or taken together, to be material;
misstatement
means an omission, misrepresentation or error in the reported data, apart from the uncertainty permissible pursuant to Regulation (EU) 2015/757 and taking into consideration the guidelines developed by the Commission on those matters;
non-conformity
means one of the following:
partial emissions report
means a report as referred to in Article 11(2) of Regulation (EU) 2015/757;
reasonable assurance
means a high but not absolute level of assurance, expressed positively in the verification statement, as to whether the emissions report, the partial emissions report or the report at company level subject to verification is free of material misstatements;
report at company level
means the aggregated emissions data at company level as defined in Article 3, point (q), of Regulation (EU) 2015/757;
shipping MRV auditor
means an individual member of a verification team responsible for assessing a monitoring plan or verifying an emissions report, a partial emissions report or a report at company level, other than the shipping MRV lead auditor;
shipping MRV lead auditor
means a shipping MRV auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the assessment of a monitoring plan or the verification of an emissions report, a partial emissions report or a report at company level;
technical expert
means a person who provides detailed knowledge and expertise on a specific matter as required for the performance of verification activities for the purposes of Articles 4 to 36 and accreditation activities for the purposes of Articles 46 to 63;
verification risk
means the risk (a function of inherent, control and detection risk) of the verifier expressing an inappropriate verification opinion when the emissions report, the partial emissions report or the report at company level is not free of material misstatements;