# Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a system for greenhouse gas emission allowance trading within the Union and amending Council Directive 96/61/EC (Text with EEA relevance), Division 3: Reported emissions may only be validated if reliable and credible data and information allow the emissions to be determined with a high degree of certainty. A high degree of certainty requires the operator to show that:

Extent: E+W+S+N.I.

(a) the reported data is free of inconsistencies;
(b) the collection of the data has been carried out in accordance with the applicable scientific standards; and
(c) the relevant records of the installation are complete and consistent.

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Source: https://www.legislation.gov.uk/eudr/2003/87/annex/V/part/A/division/1/division/3 (the official version)
Page: https://openlegislation.uk/eu-directive-2003-87/annex-V/part-A/division-1/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.