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Shipping company A cannot surrender emission allowances for shipping company B from their registry account A (maritime operator holding account). The account holder of the maritime operator holding account is generally the obligated party. They are free to use the support of third parties to take on administrative tasks such as opening an account or performing transactions in the registry. For this purpose, authorised representatives who are not employees of the obligated party can be added when an account is opened or changed. Both account ownership and responsibility for the fulfilment of the surrender obligations under Directive 2003/87/EC remain with the shipping company.