The checks to verify the transparency, accuracy, consistency, comparability and completeness of the information submitted referred to in Article 19(3)(a) of Regulation (EU) No 525/2013 may include:

1. (a)

   an assessment whether all emission source categories and gases required under Regulation (EU) No 525/2013 are reported;

2. (b)

   an assessment whether emissions data time series are consistent;

3. (c)

   an assessment whether implied emission factors across Member States are comparable taking the IPCC default emission factors for different national circumstances into account;

4. (d)

   an assessment of the use of ‘Not Estimated’ notation keys where IPCC tier 1 methodologies exist and where the use of the notation key is not justified in accordance with paragraph 37 of the UNFCCC reporting guidelines on annual greenhouse gas inventories as included in Annex I to Decision 24/CP.19;

5. (e)

   an analysis of recalculations performed for the inventory submission, in particular if the recalculations are based on methodological changes;

6. (f)

   a comparison of the verified emissions reported under the Union's Emissions Trading System with the greenhouse gas emissions reported pursuant to Article 7 of Regulation (EU) No 525/2013 with a view of identifying areas where the emission data and trends as submitted by the Member State under review deviate considerably from those of other Member States;

7. (g)

   a comparison of the results of Eurostat's reference approach with the Member States' reference approach;

8. (h)

   a comparison of the results of Eurostat's sectoral approach with the Member States' sectoral approach;

9. (i)

   an assessment whether recommendations from earlier Union or UNFCCC reviews, not implemented by the Member State could lead to a technical correction;

10. (j)

    an assessment whether there are potential overestimations or underestimations relating to a key category in a Member State's inventory.