1.On the basis of the information collected, the verifier shall issue a verification report to the company on each emissions report subject to verification.
2.The verification report shall include a statement verifying the emissions report as satisfactory or unsatisfactory, in case it contains material misstatements that were not corrected before the report was issued.
3.For the purposes of paragraph 2, the emissions report shall be considered to have been verified as satisfactory only if it is free of material misstatements
4.The verification report shall contain at least the following elements:
(a)the name of the company and identification of the ship;
(b)a title making it clear that it is a verification report;
(c)the identity of the verifier;
(d)a reference to the emissions report and the reporting period subject to verification;
(e)a reference to one or more monitoring plans that have been assessed as satisfactory;
(f)a reference to the verification standard(s) used;
(g)a summary of the verifier's procedures, including information on site visits or the reasons for waiving them;
(h)a summary of significant changes to the monitoring plan and activity data in the reporting period, where applicable;
(i)a verification statement;
(j)a description of uncorrected misstatements and non-conformities, including their nature and scale, whether or not they have a material impact and the element(s) of the emissions report to which they relate, if any;
(k)where applicable, recommendations for improvement;
(l)the date of the verification report and signature of an authorised person on behalf of the verifier.