Commission Implementing Regulation (EU) 2018/2067 of 19 December 2018 on the verification of data and on the accreditation of verifiers pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance)

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Article 3U.K.Definitions

For the purposes of this Regulation, in addition to the definitions laid down in F1... Article 3 of Implementing Regulation (EU) 2018/2066, the following definitions shall apply:

(A1)

[F2‘the 2012 Regulations’ means the Greenhouse Gas Emissions Trading Scheme Regulations 2012;]

(1)

‘detection risk’ means the risk that the verifier does not detect a material misstatement;

(2)

‘accreditation’ means attestation by a national accreditation body that a verifier meets the requirements set by [F3EN ISO 14065:2013], and requirements set out in this Regulation to carry out the verification of an operator's or aircraft operator's report pursuant to this Regulation;

(3)

‘verifier’ means a legal person or another legal entity 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 F4... at the time a verification report is issued;

(4)

‘verification’ means the activities carried out by a verifier to issue a verification report pursuant to this Regulation;

(4a)

[F5‘aircraft operator’ means the person who operates an aircraft at the time it performs an aviation activity or, where that person is not known or is not identified by the owner of the aircraft, the owner of the aircraft;

(4b)

‘emissions’ has the meaning given in Article 3(b) of Directive 2003/87/EC;]

(5)

‘misstatement’ means an omission, misrepresentation or error in the operator's or aircraft operator's reported data, not considering the uncertainty permissible under Article 12(1)(a) of Implementing Regulation (EU) 2018/2066.

(6)

‘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 by the competent authority;

(7)

‘operator's or aircraft operator's report’ means the annual emission report to be submitted by the operator or aircraft operator pursuant to [F6regulation 35(4) and paragraph 2(1)(e)(ii) of Schedule 4 to the 2012 Regulations;]

(7a)

[F7‘greenhouse gas emissions permit’ has the same meaning as in the 2012 Regulations;

(7b)

‘aviation activity’ has the same meaning as in the 2012 Regulations;]

(8)

‘scope of accreditation’ means activities referred to in Annex I for which accreditation is sought or has been granted;

(9)

‘competence’ means the ability to apply knowledge and skills to carry out an activity;

(10)

‘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;

(11)

‘control system’ means the operator's or aircraft operator's risk assessment and entire set of control activities, including the continuous management thereof, that an operator or aircraft operator has established, documented, implemented and maintained pursuant to Article 59 of Implementing Regulation (EU) 2018/2066 F8...;

(12)

‘control activities’ means any acts carried out or measures implemented by the operator or aircraft operator to mitigate inherent risks;

(12a)

[F9‘the CCS licensing regime’ means Chapter 3 of Part 1 of the Energy Act 2008 and other domestic legislation which immediately before exit day implemented Directive 2009/31/EC;]

(13)

‘non-conformity’ means one of the following:

(a)

for the purposes of verifying an operator's emission report, any act or omission of an act by the operator that is contrary to the greenhouse gas emissions permit and the requirements in the monitoring plan approved by the competent authority;

(b)

for the purposes of verifying an aircraft operator's emission or tonne-kilometre report, any act or omission of an act by the aircraft operator that is contrary to the requirements in the monitoring plan approved by the competent authority;

(c)

F10...

(d)

for the purposes of accreditation pursuant to Chapter IV, any act or omission of an act by the verifier that is contrary to the requirements of this Regulation;

(14)

‘site’ means, for the purposes of verifying the emission or tonne-kilometre report of an aircraft operator, the locations where the monitoring process is defined and managed, including the locations where relevant data and information are controlled and stored;

(15)

‘control environment’ means the environment in which the internal control system functions and the overall actions of an operator's or aircraft operator's management to ensure awareness of this internal control system;

(16)

‘inherent risk’ means the susceptibility of a parameter in the operator's or aircraft operator'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;

(17)

‘control risk’ means the susceptibility of a parameter in the operator's or aircraft operator'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;

(18)

‘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 is not free of material misstatements;

(19)

‘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 subject to verification is free from material misstatement;

(20)

‘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;

(21)

‘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;

(22)

‘EU ETS lead auditor’ means an EU ETS auditor in charge of directing and supervising the verification team, who is responsible for performing and reporting on the verification of an operator's or aircraft operator's report;

(23)

‘EU ETS auditor’ means an individual member of a verification team responsible for conducting a verification of an operator's or aircraft operator's report other than the EU ETS lead auditor;

(24)

‘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;

(25)

‘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;

(26)

‘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;

(27)

‘lead assessor’ means an assessor who is given the overall responsibility for assessing a verifier pursuant to this Regulation;

(28)

F11...

(29)

F12...

Textual Amendments

F1Words in Art. 3 omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 10(a); 2020 c. 1, Sch. 5 para. 1(1)

F2Art. 3(A1) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 10(b); 2020 c. 1, Sch. 5 para. 1(1)

F3Words in Art. 3(2) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 10(c); 2020 c. 1, Sch. 5 para. 1(1)

F4Words in Art. 3(3) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 10(d); 2020 c. 1, Sch. 5 para. 1(1)

F5Art. 3(4a)(4b) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/916), regs. 1, 10(e); 2020 c. 1, Sch. 5 para. 1(1)