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1.For the purposes of point (d) of Article 58(3) and based on the inherent risks and control risks identified in the risk assessment referred to in point (a) of Article 58(2), the operator or aircraft operator shall review and validate data resulting from the data flow activities referred to in Article 57.
Such review and validation of the data shall at least include:
(a)a check as to whether the data are complete;
(b)a comparison of the data that the operator or aircraft operator has obtained, monitored and reported over several years;
(c)a comparison of data and values resulting from different operational data collection systems, including the following comparisons, where applicable:
a comparison of fuel or material purchasing data with data on stock changes and data on consumption for the applicable source streams;
a comparison of calculation factors that have been determined by analysis, calculated or obtained from the supplier of the fuel or material, with national or international reference factors of comparable fuels or materials;
a comparison of emissions obtained from measurement-based methodologies and the results of the corroborating calculation pursuant to Article 46;
a comparison of aggregated data and raw data.
2.The operator or aircraft operator shall, to the extent possible, ensure the criteria for rejecting data as part of the review and validation are known in advance. For that purpose the criteria for rejecting data shall be laid down in the documentation of the relevant written procedures.