Article 15 Materiality level

For the purpose of verifying fuel consumption and CO₂ emissions data in the emissions report, the materiality level shall be 5 % of the respective total reported for each item in the reporting period.

For the purpose of verifying other relevant information in the emissions report, on cargo carried, transport work, distance travelled and time spent at sea, the materiality level shall be 5 % of the respective total reported for each item in the reporting period.