Records and Data Quality Needed for Carbon Reporting

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Planned scope. Bunker delivery notes, tank soundings, flow meters, and the verifier expectations on evidence.

Regulatory anchor. Regulation (EU) 2015/757; Regulation (EU) 2023/1805; MARPOL Annex VI Reg 27

Cluster. EU ETS and FuelEU Maritime. Catalogued in research/kb-gap-analysis-conventions.md.

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