(a) names of the verification body and verification team members,  (b) time allocation, including any revisions and dates,  (c) scope of the verification,  (d) main results of impartiality and avoidance of conflict of interest assessment,  (e) criteria against which the Emissions Report was verified,  (f) aeroplane operator information and data used by the verification body to cross-check data  and carry out other verification activities,  (g) main results of the strategic analysis and assessment of risk,  (h) description of verification activities undertaken, where each was undertaken, including  whether on-site or off-site, and results of checks made on the CO$_{2}$ emissions information  system and controls,  (i) description of data sampling and testing conducted, including records or evidence  sampled, sample size, and sampling method used,  (j) the results of all data sampling and testing, including cross-checks,  (k) compliance with the Emissions Monitoring Plan,  (l) any non-compliances of the Emissions Monitoring Plan with this Order,  (m) non-conformities and misstatements identified (including a description of how these have  been resolved),  (n) conclusions on data quality and materiality,  (o) conclusions on the verification of the Emissions Report,  (p) justifications for the verification opinion made by the verification body,  (q) results of the independent review and the name of the independent reviewer, and  (r) concluding verification statement.  (23) The verification body must provide a conclusion on each of the verification objectives  listed in sub-paragraphs (5) to (7) in the concluding verification statement.  (24) When conducting the verification of an Emissions Report, the verification body must  choose between two types of verification opinion statements; either ‘verified as satisfactory’ or  ‘verified as not satisfactory’.  (25) If the report includes non-material misstatements or any non-material non-conformities, the  report must be ‘verified as satisfactory with comments’, specifying the misstatements and non- conformities.  (26) If the report contains material misstatements or any material non-conformities, or if the  scope of the verification is too limited or the verification body is not able to obtain sufficient  confidence in the data, the report must be ‘verified as not satisfactory’.  (27) At the request of the Regulator, the verification body must disclose the internal verification  documentation on a confidential basis to the Regulator.  (28) Where issues that may render a previously issued verification statement invalid or  inaccurate are brought to the attention of the verification body, it must notify the Regulator.  Validation of verification records( a )  ( a ) ISO 14064-3:2006 section 4.10.  67