inherent risk
as defined in Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the…, Article 3, point (9) (Definitions)
the susceptibility of a parameter in the annual emissions report or tonne-kilometre report to misstatements that could be material, individually or when aggregated with other misstatements, before taking into consideration the effect of any related control activities;
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Also defined in
- Commission Delegated Regulation (EU) 2019/331 of 19 December 2018 determining transitional Union-wide rules for… 02019R0331-20240101, bVII
In addition, the definitions of ‘source stream’, ‘emission source’, ‘inherent risk’, ‘control risk’ and ‘emission factor’ as set in Article 3 of Regulation (EU) No 601/2012 shall apply.