current compliance period, as well as the compliance period immediately preceding it,  and  (f) the aeroplane operator has monitored, calculated and reported its emissions reductions  associated with the use of CORSIA eligible fuels over the reporting period in accordance  with this Order.  (a) CO$_{2}$ emissions from aeroplane fuel monitoring methods, calculated in accordance with  articles 22, 23, 26(1) to (4), 28 and 29, and  (b) emissions reductions from the use of CORSIA eligible fuels.  (a) any internal aeroplane operator procedures for CORSIA eligible fuels, including  aeroplane operator controls to ensure the claimed CORSIA eligible fuels satisfy the  CORSIA Sustainability Criteria,  (b) checks for double claiming are limited to the specific aeroplane operator. Any findings  outside this scope are not relevant for the verification statement, but they must still be  included in the Verification Report for further consideration by the Regulator,  (c) assessment of verification risk with appropriate changes to the verification plan, and  (d) assessment of whether there is sufficient access to relevant internal and external  information to obtain sufficient confidence in each CORSIA eligible fuel claim. Where  evidence of the sustainability or the size of the CORSIA eligible fuel claim is considered  either inappropriate or insufficient, further information must be sought directly from the  fuel producer with direct access facilitated through the aeroplane operator.  (a) of 2 per cent for aeroplane operators with annual emissions on international flights above  500,000 tonnes, and  (b) of 5 per cent for aeroplane operators with annual emissions on international flights equal  to or less than 500,000 tonnes of CO$_{2}$.  ( a ) ISO 14064-3:2006 section 4.3.4.  ( b ) ISO 14064-3:2006 section 4.3.5.  ( c )  ISO 14064-3:2006 section 4.4.1.  ( d ) Strategic analysis and the assessment of risks are contained in the IAF Mandatory Document for the Application of ISO  14065:2013, Issue 2 (IAF MD 6:2014).  65 (11) Depending on the information obtained during the verification, the verification body must  revise the risk assessment and modify or repeat the verification activities to be performed.  (10) Prior to the development of the verification approach, the verification body must assess the  risk of misstatements and non-conformities and their likelihood of a material effect on the basis of  a strategic analysis of the aeroplane operator’s greenhouse gas emissions information( d ).  (9) When conducting the verification of an Emissions Report, the over and understatements in  sub-paragraph (8) must be allowed to balance out in both cases.  General( c )  (8) When conducting the verification of an Emissions Report, the verification body must apply  the following materiality thresholds—  Materiality( b )  (7) The scope of the verification of the CORSIA eligible fuel claims in the Emissions Report  must include the following—  (6) This must include—  (5) When conducting the verification of an Emissions Report, the scope of the verification must  reflect the period of time and information covered by the report and the CORSIA eligible fuels  claims, where applicable.  Scope( a )