(20)

Article 32 is amended as follows: (a) in point (1), the introductory sentence is replaced by the following: ‘the verification of an operator’s emission report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 or a category B installation referred to in Article 19(2)(b) of that Implementing Regulation whereby:’; (b) in point (2), the introductory sentence is replaced by the following: ‘the verification of an operator’s emission report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066 or a category B installation referred to in Article 19(2)(b) of that Implementing Regulation whereby:’; (c) point (3) is replaced by the following: ‘(3) the verification of an operator’s emission report concerns an installation with low emissions as referred to in Article 47(2) of Implementing Regulation (EU) 2018/2066 and paragraphs (a) to (c) of point (2) are applicable.’; (d) the following points (3a), (3b) and (3c) are inserted: ‘(3a) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby: (a) that installation has no other sub-installation than one sub-installation to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable; and (b) the production data relevant for the product benchmark has been evaluated as part of an audit for financial accounting purposes and the operator provides evidence thereof. (3b) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby: (a) the installation has a maximum of two sub-installations; (b) the second sub-installation contributes less than 5 % to the installation’s total final allocation of allowances; and (c) the verifier has sufficient data available to assess the split of sub-installations if relevant; (3c) the verification of an operator’s annual activity level report concerns an installation as referred to in point 1, 2 or 3 whereby: (a) the installation has only heat benchmark or district heating sub-installations; and (b) the verifier has sufficient data available to assess the split of sub-installations if relevant;’; (e) point (4) is amended as follows: (a) the introductory sentence is replaced by the following: ‘the verification of the operator’s emission report or annual activity level report concerns an installation located on an unmanned site whereby:’; (b) point (c) is replaced by the following: ‘(c) the meters have already been inspected on site by the operator or a laboratory in accordance with Article 60 of Implementing Regulation (EU) 2018/2066 or Article 11 of Delegated Regulation (EU) 2019/331 and a signed document or date-stamped photographic evidence provided by the operator demonstrates that no metering or operational changes have occurred at the installation since that inspection;’; (f) point (5) is amended as follows: (a) the first paragraph is amended as follows: (i) the introductory sentence is replaced by the following: ‘the verification of the operator’s emission report or annual activity level report concerns an installation located on a remote or inaccessible site, in particular an off-shore installation, whereby:’; (ii) point (b) is replaced by the following: ‘(b) the meters have already been inspected on site by the operator or a laboratory in accordance with Article 60 of Implementing Regulation (EU) 2018/2066 or Article 11 of Delegated Regulation (EU) 2019/331 and a signed document or date-stamped photographic evidence provided by the operator demonstrates that no metering or operational changes have occurred at the installation since that inspection.’; (b) the following paragraph is added: ‘Point (3a)(b) must be applied if the sub-installation contributing 95 % or more to the installation’s total final allocation of allowances as referred to in point (3b)(b) is a sub-installation to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable.’;