Article 1 · Commission Implementing Regulation (EU) 2025/2546

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Article 1Definitions#

For the purposes of this Regulation, in addition to the definitions laid down in Article 1 of Commission Delegated Regulation (EU) 2025/2551^note and Article 1 of Commission Implementing Regulation (EU) 2025/2547^note, the following definitions apply:

(1)‘misstatement’ means an omission, misrepresentation or error in the operator’s reported data, not considering the uncertainty associated with measuring instruments or laboratory analyses;

(2)‘material misstatement’ means a misstatement that, either individually or when aggregated with other misstatements, exceeds the materiality level or could, based on the expert judgement of the verifier, because of its size and nature, have an impact on the total reported emissions or other relevant information;

(3)‘materiality level’ means the quantitative threshold or cut-off point above which the verifier considers misstatements, either individually or when aggregated with other misstatements, to be material;

(4)‘non-conformity’ means any act or omission of an act by the operator that does not meet the requirements of the monitoring plan or of the monitoring methodology applicable to the specific installation, as laid down in Implementing Regulation (EU) 2025/2547;

(5)‘material non-conformity’ means a non-conformity that causes a material misstatement.