{
  "url": "https://openlegislation.uk/eu-regulation-2016-2072/article-15",
  "json_url": "https://openlegislation.uk/eu-regulation-2016-2072/article-15.json",
  "legislation": "eur/2016/2072",
  "legislation_title": "Commission Delegated Regulation (EU) 2016/2072 of 22 September 2016 on the verification activities and accreditation of verifiers pursuant to Regulation (EU) 2015/757 of the European Parliament and of the Council on the monitoring, reporting and verification of carbon dioxide emissions from maritime transport (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2016-2072",
  "path": "article/15",
  "kind": "article",
  "number": "15",
  "heading": "Materiality level",
  "text": "1. 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.\n2. 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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2016/2072/article/15",
    "retrieved_at": "2026-11-01T14:45:19.873678+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}