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SV 015Answer
Shipping companies must submit a verified emissions report for the entire previous reporting year for each ship under their responsibility by 31 March of the following year. This applies regardless of company changes and regardless of who is required to surrender allowances for these emissions. The emissions report must cover the entire reporting year. For the year in which the ship was under the responsibility of another company, the report is based on the partial emissions report of this company. For the partial emissions report, see also FAQ 33.