The verifier or validator shall decide whether to issue an opinion or disclaim; an issued opinion shall be unmodified, modified or adverse (Table 1 gives programme name variants) and shall contain the identification of the GHG-related activity, of the statement with its date and period, of the responsible party with a statement of its responsibility, and of the criteria, a declaration that the engagement was conducted per this document, the verifier's conclusion including level of assurance or the validator's conclusion, and the date; it may limit liability; a modified opinion shall describe the reason before the conclusion; reasons shall be stated for an adverse opinion and for a disclaimer; where the statement includes a forecast, the opinion shall explain that actual results may differ.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.