1.The competent authority shall make a conservative estimate of the emissions of an installation or aircraft operator in any of the following situations:
(a)no verified annual emission report has been submitted by the operator or aircraft operator by the deadline required pursuant to Article 67(1);
(b)the verified annual emission report referred to in Article 67(1) is not in compliance with this Regulation;
(c)the emission report of an operator or aircraft operator has not been verified in accordance with Regulation (EU) No 600/2012.
2.Where a verifier has stated, in the verification report pursuant to Regulation (EU) No 600/2012, the existence of non-material misstatements which have not been corrected by the operator or aircraft operator before issuing the verification statement, the competent authority shall assess those misstatements, and make a conservative estimate of the emissions of the installation or aircraft operator where appropriate. The competent authority shall inform the operator or aircraft operator whether and which corrections are required to the emissions report. The operator or aircraft operator shall make that information available to the verifier.
3.Member States shall establish an efficient exchange of information between competent authorities responsible for approval of monitoring plans and competent authorities responsible for acceptance of annual emission reports.