1.The materiality level shall be 5 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
(a)category A installations referred to in Article 19(2)(a) of Regulation (EU) No 601/2012 and category B installations referred to in Article 19(2)(b) of that Regulation;
(b)aircraft operators with annual emissions equal to or less than 500 kilotonnes of fossil CO2.
2.The materiality level shall be 2 % of the total reported emissions in the reporting period which is subject to verification, for any of the following:
(a)category C installations referred to in Article 19(2)(c) of Regulation (EU) No 601/2012;
(b)aircraft operators with annual emissions of more than 500 kilotonnes of fossil CO2.
3.For the purposes of verifying tonne-kilometre reports of aircraft operators, the materiality level shall be 5 % of the total reported tonne-kilometre data in the reporting period which is subject to verification.