(b) perform final analytical procedures on the aggregated data to ensure that they are free of material misstatements;

(c) verify whether the information in the report satisfies the requirements of Regulation (EU) 2015/757 and Directive 2003/87/EC;

(d) before issuing the verification report, prepare the internal verification documentation and the draft report and submit them to the independent reviewer in accordance with Article 36;

(e) authorise a person to authenticate the report on the basis of the conclusions reached by the independent reviewer and the evidence of the internal verification documentation, and notify the company thereof.

Article 34

Recommendations for improvement

1. The verifier shall communicate to the company recommendations for improvement in relation to uncorrected misstatements and non-conformities not leading to material misstatements.

2. The verifier may communicate other recommendations for improvement that it finds relevant, in the light of the outcome of the verification activities.

3. When communicating recommendations to the company, the verifier shall remain impartial

vis-à-vis

the company, the ships and the monitoring and reporting system. It shall not jeopardise its impartiality by giving advice or developing parts of the monitoring and reporting process pursuant to Regulation (EU) 2015/757.

4. During verification following a year in which recommendations for improvement were made in a verification report, the verifier shall verify whether the company has implemented those recommendations for improvement and the manner in which that has been done. If the company has not implemented those recommendations, the verifier shall assess whether that increases or may increase the risk of misstatements.

Article 35

Verification report at company level

1. On the basis of the information collected, the verifier shall issue a verification report on the report at company level subject to verification and transmit that verification report to the company.

2. Upon receipt of the verification report pursuant to paragraph 1, the company shall submit the verification report together with the report at company level to the administering authority responsible. The reports shall be submitted using automated systems and data exchange formats.

3. The verification report shall include a statement verifying the report at company level as satisfactory or unsatisfactory.

4. For the purposes of paragraph 3, the report at company level shall be considered to have been verified as satisfactory only if it is free of material misstatements. The report at company level shall not be verified as satisfactory in case it contains material misstatements that were not corrected before the verification report was issued.

5. The verification report shall contain the following elements:

(a) the name of the company and the IMO unique company and registered owner identification number;

(b) a title making it clear that it is a verification report;

(d) the objectives and scope of the verification;

(e) a reference to the report at company level and the reporting period subject to verification;

(f) the aggregated emissions data at company level, as well as the emissions data to be submitted using the format set out in Annex IX to the Commission Delegated Regulation (EU) 2019/1122 (12);

(g) a reference to the verification standards used;