Commission Implementing Decision (EU) 2016/2320
of 16 December 2016
confirming or amending the provisional calculation of the average specific emissions of CO2 and specific emissions targets for manufacturers of new light commercial vehicles for the calendar year 2015 pursuant to Regulation (EU) No 510/2011 of the European Parliament and of the Council
(notified under document C(2016) 8583)
(Only the Dutch, English, Estonian, French, German, Italian, Portuguese, Spanish and Swedish texts are authentic)

THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 510/2011 of the European Parliament and of the Council of 11 May 2011 setting emission performance standards for new light commercial vehicles as part of the Union's integrated approach to reduce CO2 emissions from light-duty vehicles, and in particular Article 8(6) thereof,
OJ L 145, 31.5.2011, p. 1.
Whereas:
(1) In accordance with Regulation (EU) No 510/2011, the Commission is required to calculate each year the average specific emissions of CO2 and the specific emissions target for each manufacturer of light commercial vehicles in the Union. On the basis of that calculation, the Commission is to determine whether manufacturers and pools of manufacturers have complied with their specific emissions targets.
(2) Pursuant to Article 4 of Regulation (EU) No 510/2011 the average specific emissions of manufacturers for 2015 are calculated in accordance with the third paragraph of that Article and take into account 75 % of the manufacturer's new light commercial vehicles registered in that year.
(3) The detailed data to be used for the calculation of the average specific emissions and the specific emissions targets is based on Member States' registrations of new light commercial vehicles during the preceding calendar year. Where light commercial vehicles are type-approved in a multi-stage process, the manufacturer of the base vehicle take responsibility for the CO2 emissions of the completed vehicle.
(4) All Member States submitted the 2015 data the Commission in accordance with Article 8(2) of Regulation (EU) No 510/2011. Where, as a result of the verification of the data by the Commission, it was evident that certain data were missing or manifestly incorrect, the Commission contacted the Member States concerned and, subject to the agreement of those Member States, adjusted or completed the data accordingly. Where no agreement could be reached with a Member State, the provisional data of that Member State were not adjusted.
(5) On 17 May 2016, the Commission published the provisional data and notified 60 manufacturers of the provisional calculations of their average specific emissions of CO2 in 2015 and their specific emissions targets. Manufacturers were asked to verify the data and to notify the Commission of any errors within three months of receipt of the notification. 21 manufacturers submitted notifications of errors.
(6) For the remaining 39 manufacturers that did not notify any errors in the datasets or respond otherwise, the provisional data and provisional calculations of the average specific emissions and the specific emissions targets should be confirmed.
(7) The Commission has verified the errors notified by the manufacturers and the respective reasons for their correction and the dataset has been confirmed or amended.
(8) In the case of records without matching vehicle identification numbers and with missing or incorrect identification parameters, such as type, variant, version code or type-approval number, the fact that manufacturers cannot verify or correct those records should be taken into account. As a consequence, it is appropriate to apply an error margin to the CO2 emissions and mass values in those records.
(9) The error margin should be calculated as the difference between the distances to the specific emissions target expressed as the specific emissions targets subtracted from the average specific emissions calculated including and excluding those registrations that cannot be verified by the manufacturers. Regardless of whether that difference is positive or negative, the error margin should always improve the manufacturer's position with regard to its specific emissions target.
(10) In accordance with Article 10(2) of Regulation (EU) No 510/2011, a manufacturer should be considered as compliant with its specific emissions target referred to in Article 4 of that Regulation where the average emissions indicated in this Decision are lower than the specific emissions target, expressed as a negative distance to target. Where the average emissions exceed the specific emissions target, an excess emission premium are to be imposed, unless the manufacturer concerned benefits from an exemption from that target or is a member of a pool and the pool complies with its specific emissions target.
(11) On 3 November 2015 the Volkswagen Group made a statement to the effect that irregularities had been found when determining type approval CO2 levels of some of their vehicles. While that issue has been thoroughly investigated, the Commission nevertheless finds that further clarifications are needed from the Volkswagen pool as a whole as well as a confirmation by the relevant national type approval authorities of the absence of any such irregularities. As a consequence the values for the Volkswagen pool and its members (Audi AG, Dr Ing. h.c.F. Porsche AG, Quattro GmbH, Seat SA, Skoda Auto A.S. and Volkswagen AG) cannot be confirmed or amended.
(12) The Commission reserves the right to revise the performance of a manufacturer as confirmed or amended by this Decision, should the relevant national authorities confirm the existence of irregularities in the CO2 emission values used for the purpose of determining the manufacturer's compliance with the specific emissions target.
(13) The provisional calculation of the average specific emissions of CO2 from new light commercial vehicles registered in 2015, the specific emissions targets and the difference between those two values should be confirmed or amended accordingly,
HAS ADOPTED THIS DECISION:

Article 1 The values relating to the performance of manufacturers, as confirmed or amended for each manufacturer of light commercial vehicles and for each pool of manufacturers of light commercial vehicles in respect of the 2015 calendar year in accordance with Article 8(6) of Regulation (EU) No 510/2011, are specified in the Annex to this Decision.
Article 2 This Decision is addressed to the following individual manufacturers and pools formed in accordance with Article 7 of Regulation (EU) No 510/2011:
(1) ALFA Romeo SpA
C.so Giovanni Agnelli 200
10135 Torino (TO)
Italy
(2) Automobiles Citroen
Route de Gizy
78943 Vélizy-Villacoublay
Cedex France
(3) Automobiles Peugeot
Route de Gizy
78943 Vélizy-Villacoublay
Cedex France
(4) Avtovaz JSC
Represented in the Union by:
LADA France S.A.S.
13, Route Nationale 10
78310 Coignieres
France
(5) Bluecar SAS
31-32 quai de Dion Bouton
92800 Puteaux
France
(6) Bayerische Motoren Werke AG
Petuelring 130
80788 München
Germany
(7) BMW M GmbH
Petuelring 130
80788 München
Germany
(8) FCA US LLC
Represented in the Union by:
Fiat Chrysler Automobiles
Building 5 — Ground floor — Room A8N
C.so Settembrini, 40
10135 Torino (TO)
Italy
(9) CNG-Technik GmbH
Niehl Plant, building Imbert 479
Henry-Ford-Straße 1
50735 Köln
Germany
(10) Comarth Engineering S.L.
Carril Alejandrico 79
ES-30570 Beniajan — Murcia
Spain
(11) Automobile Dacia SA
Guyancourt
1 avenue du Golf
78288 Guyancourt Cedex
France
(12) Daimler AG
Mercedesstr. 137/1 Zimmer 229
HPC F403
70327 Stuttgart
Germany
(13) DFSK Motor Co., Ltd
Represented in the Union by:
Giotti Victoria Srl
Sr.l. Pissana Road 11/a
50021 Barberino Val D' Elsa (FI)
Italy
(14) Esagono Energia S.r.l.
Via Puecher 9
20060 Pozzuolo Martesana (MI)
Italy
(15) FCA Italy SpA
Building 5 — Ground floor — Room A8N
C.so Settembrini, 40
10135 Torino (TO)
Italy
(16) Ford Motor Company of Australia Ltd
Represented in the Union by:
Ford Werke GmbH
Niehl Plant, building Imbert 479
Henry-Ford-Straße 1
50735 Köln
Germany
(17) Ford Motor Company
Niehl Plant, building Imbert 479
Henry-Ford-Straße 1
50735 Köln
Germany
(18) Ford Werke GmbH
Niehl Plant, building Imbert 479
Henry-Ford-Straße 1
50735 Köln
Germany
(19) Fuji Heavy Industries Ltd
Represented in the Union by:
Subaru Europe NV/SA
Leuvensesteenweg 555 B/8
1930 Zaventem
Belgium
(20) Mitsubishi Fuso Truck & Bus Corporation
Represented in the Union by:
Daimler AG,
Mercedesstr. 137/1 Zimmer 229
HPC F403
70327 Stuttgart
Germany
(21) Mitsubishi Fuso Truck Europe SA
Represented in the Union by:
Daimler AG,
Mercedesstr. 137/1 Zimmer 229
HPC F403
70327 Stuttgart
Germany
(22) LLC Automobile Plant Gaz
Poe 2
Lähte Tartumaa
60502
Estonia
(23) General Motors Company
Adam Opel AG
Bahnhofsplatz 1 IPC 39-12
65423 Rüsselsheim
Germany
(24) GAC Gonow Auto Co. Ltd
Represented in the Union by:
Autorimessa Monte Mario SRL
Via della Muratella, 797
00054 Maccarese (RM)
Italy
(25) Great Wall Motor Company Ltd
Represented in the Union by:
Great Wall Motor Europe Technical Center GmbH
Otto-Hahn-Str. 5
63128 Dietzenbach
Germany
(26) Honda Motor Co., Ltd
Represented in the Union by:
Aalst Office
Wijngaardveld 1 (Noord V)
B-9300 Aalst
Belgium
(27) Honda of the UK Manufacturing Ltd
Aalst Office
Wijngaardveld 1 (Noord V)
B-9300 Aalst
Belgium
(28) Hyundai Motor Company
Represented in the Union by:
Hyundai Motor Europe GmbH
Kaiserleipromenade 5
63067 Offenbach
Germany
(29) Hyundai Assan Otomotiv Sanayi Ve Ticaret A.S.
Represented in the Union by:
Hyundai Motor Europe GmbH
Kaiserleipromenade 5
63067 Offenbach
Germany
(30) Hyundai Motor Manufacturing Czech s.r.o.
Kaiserleipromenade 5
63067 Offenbach
Germany
(31) Isuzu Motors Limited
Represented in the Union by:
Isuzu Motors Europe NV
Bist 12
2630 Aartselaar
Belgium
(32) IVECO SpA
Via Puglia 35
10156 Torino (TO)
Italia
(33) Jaguar Land Rover Limited
Abbey Road
Whitley
Coventry
CV3 4LF
United Kingdom
(34) KIA Motors Corporation
Represented in the Union by:
Kia Motors Europe GmbH
Theodor-Heuss-Allee 11
60486 Frankfurt am Main
Germany
(35) KIA Motors Slovakia s.r.o.
Theodor-Heuss-Allee 11
60486 Frankfurt am Main
Germany
(36) LADA Automobile GmbH
Erlengrund 7-11
21614 Buxtehude
Germany
(37) Magyar Suzuki Corporation Ltd
Legal Department Suzuki-Allee 7
64625 Bensheim
Germany
(38) Mahindra & Mahindra Ltd
Represented in the Union by:
Mahindra Europe S.r.l.
Via Cancelliera 35
00040 Ariccia (RM)
Italy
(39) Mazda Motor Corporation
Represented in the Union by:
Mazda Motor Europe GmbH
European R & D Centre
Hiroshimastr. 1
D-61440 Oberursel/Ts
Germany
(40) M.F.T.B.C.
Represented in the Union by:
Daimler AG,
Mercedesstr. 137/1 Zimmer 229
HPC F403
70327 Stuttgart
Germany
(41) Mitsubishi Motors Corporation MMC
Represented in the Union by:
Mitsubishi Motors Europe BV MME
Mitsubishi Avenue 21
6121 SG Born
The Netherlands
(42) Mitsubishi Motors Thailand Co., Ltd MMTh
Represented in the Union by:
Mitsubishi Motors Europe BV MME
Mitsubishi Avenue 21
6121 SG Born
The Netherlands
(43) Nissan International SA
Represented in the Union by:
Renault Nissan Representation Office
Av. des Arts 40
1040 Bruxelles
Belgium
(44) Adam Opel AG
Bahnhofsplatz 1 IPC 39-12
65423 Rüsselsheim
Germany
(45) Piaggio & C SpA
Viale Rinaldo Piaggio 25
56025 Pontedera (PI)
Italy
(46) Renault S.A.S.
Guyancourt
1 avenue du Golf
78288 Guyancourt Cedex
France
(47) Renault Trucks
99 Route de Lyon TER L10 0 01
69802 Saint Priest Cedex
France
(48) SAIC MAXUS Automotive Co. Ltd (SAIC Motor Commercial Vehicle Co. Ltd)
Represented in the Union by:
SAIC Luc, SARL
President Building
37A avenue J.F. Kennedy
1855 Luxembourg
Luxembourg
(49) SsangYong Motor Company
Represented in the Union by:
SsangYong Motor Europe Office
Herriotstrasse 1
60528 Frankfurt am Main
Germany
(50) StreetScooter GmbH
Jülicher Straße 191
52070 Aachen
Germany
(51) Suzuki Motor Corporation
Represented in the Union by:
Suzuki Deutschland GmbH
Legal Department Suzuki-Allee 7
64625 Bensheim
Germany
(52) Tata Motors Limited
Represented in the Union by:
Tata Motors European Technical Centre plc
Internal Automotive Research Centre
University of Warwick
Coventry
CV4 7AL
United Kingdom
(53) Toyota Motor Europe NV/SA
Avenue du Bourget 60
1140 Brussels
Belgium
(54) Toyota Caetano Portugal SA
Avenida Vasco de Gama 1410
4431-956 Vila Nova de Gaia
Portugal
(55) Volvo Car Corporation
VAK building Assar Gabrielssons väg
SE-405 31 Göteborg
Sweden
(56) Pool for: Daimler AG
Mercedesstr. 137/1
Zimmer 229
70546 Stuttgart
Germany
(57) Pool for: FCA Italy SpA
Building 5 — Ground floor — Room A8N
C.so Settembrini, 40
10135 Torino (TO)
Italy
(58) Pool for: Ford-Werke GmbH
Neihl Plant, building Imbert 479
Henry-Ford-Straße 1
50735 Köln
Germany
(59) Pool for: General Motors
Bahnhofsplatz 1 IPC 39-12
65423 Rüsselsheim
Germany
(60) Pool for: Kia
Theodor-Heuss-Allee 11
60486 Frankfurt am Main
Germany
(61) Pool for: Mitsubishi Motors
Mitsubishi Avenue 21
6121 SG Born
The Netherlands
(62) Pool Renault
1 Avenue du Golf
78288
Guyancourt Cedex
France
Done at Brussels, 16 December 2016.
For the Commission
Miguel Arias Cañete
Member of the Commission
ANNEX

Table 1
Values relating to the performance of manufacturers confirmed or amended in accordance with Article 8(6) of Regulation (EU) No 510/2011
A	B	C	D	E	F	G	H	I
Manufacturer name	Pools and derogations	Number of registrations	Average specific emissions of CO2 (75 %)	Specific emissions target	Distance to target	Distance to target adjusted	Average mass	Average CO2 emissions (100 %)
ALFA ROMEO SPA		9	111,833	147,482	– 35,649	– 35,649	1 410,11	128,000
AUTOMOBILES CITROEN		145 739	133,123	164,595	– 31,472	– 31,472	1 594,12	149,771
AUTOMOBILES PEUGEOT		147 199	133,424	165,947	– 32,523	– 32,523	1 608,66	151,046
AVTOVAZ JSC	P7	23	209,471	136,757	72,714	72,714	1 294,78	211,957
BLUECAR SAS		236	0,000	137,697	– 137,697	– 137,697	1 304,89	0,000
BAYERISCHE MOTOREN WERKE AG		537	125,376	173,786	– 48,410	– 48,410	1 692,95	135,836
BMW M GMBH		348	133,253	185,755	– 52,502	– 52,502	1 821,64	140,974
FCA US LLC	P2	943	197,222	207,485	– 10,263	– 10,276	2 055,3	210,082
CNG-TECHNIK GMBH	P3	659	118,526	155,176	– 36,650	– 36,650	1 492,84	121,299
COMARTH ENGINEERING SL		3	0,000	92,509	– 92,509	– 92,509	819,00	0,000
AUTOMOBILE DACIA SA	P7	23 348	120,846	135,495	– 14,649	– 14,655	1 281,22	132,506
DAIMLER AG	P1	132 571	177,569	211,675	– 34,106	– 34,216	2 100,36	189,404
DFSK MOTOR CO LTD	DMD	287	162,572				1 150,46	168,010
ESAGONO ENERGIA SRL		14	0,000	133,987	– 133,987	– 133,987	1 265,0	0,000
FCA ITALY SPA	P2	130 731	145,481	173,839	– 28,358	– 28,371	1 693,52	157,915
FORD MOTOR COMPANY OF AUSTRALIA LIMITED	P3	23786	224,791	221,618	3,173	3,173	2 207,27	235,541
FORD MOTOR COMPANY	P3	48	186,639	215,917	– 29,278	– 29,676	2 145,97	205,583
FORD-WERKE GMBH	P3	199 794	157,473	191,136	– 33,663	– 33,664	1 879,51	170,806
FUJI HEAVY INDUSTRIES LTD		62	152,783	169,848	– 17,065	– 17,065	1 650,6	157,065
MITSUBISHI FUSO TRUCK & BUS CORPORATION	P1	500	235,821	265,154	– 29,333	– 29,494	2 675,4	238,206
MITSUBISHI FUSO TRUCK EUROPE SA	P1	3	235,000	276,432	– 41,432	– 41,432	2 796,67	237,667
LLC AUTOMOBILE PLANT GAZ	DMD	13	285,000				2 218,08	285,000
GENERAL MOTORS COMPANY	P4	10	280,000	256,933	23,067	23,067	2 587,0	302,100
GONOW AUTO CO LTD	D	65	157,333	175,000	– 17,667	– 17,667	1 194,15	177,246
GREAT WALL MOTOR COMPANY LIMITED	DMD	217	197,179				1 851,72	204,065
HONDA MOTOR CO LTD		4	145,333	161,376	– 16,043	– 16,043	1 559,5	153,750
HONDA OF THE UK MANUFACTURING LTD		97	120,722	166,185	– 45,463	– 45,463	1 611,22	133,588
HYUNDAI MOTOR COMPANY		1375	189,669	211,403	– 21,734	– 21,734	2 097,43	198,119
HYUNDAI ASSAN OTOMOTIV SANAYI VE		118	109,693	111,275	– 1,582	– 1,582	1 020,78	110,788
HYUNDAI MOTOR MANUFACTURING CZECH SRO		232	119,494	160,712	– 41,218	– 41,218	1 552,37	140,629
ISUZU MOTORS LIMITED		12 765	194,373	209,025	– 14,652	– 14,652	2 071,86	201,294
IVECO SPA		31 685	211,664	229,635	– 17,971	– 17,971	2 293,47	219,356
JAGUAR LAND ROVER LIMITED	D	18 460	258,906	276,930	– 18,024	– 18,024	2 044,31	267,932
KIA MOTORS CORPORATION	P5	460	110,509	141,711	– 31,202	– 31,202	1 348,05	121,196
KIA MOTORS SLOVAKIA SRO	P5	327	117,331	151,588	– 34,257	– 34,257	1 454,26	126,994
LADA AUTOMOBILE GMBH	DMD	55	216,000				1 232,45	216,164
MAGYAR SUZUKI CORPORATION LTD		72	116,370	133,814	– 17,444	– 17,444	1 263,14	119,833
MAHINDRA & MAHINDRA LTD	DMD	215	204,311				2 016,34	208,544
MAZDA MOTOR CORPORATION	DMD	323	149,533				1 797,72	167,241
MFTBC	P1	33	236,000	264,418	– 28,418	– 28,418	2 667,48	239,364
MITSUBISHI MOTORS CORPORATION MMC	P6/D	940	162,221	210,000	– 47,779	– 47,779	1 915,75	179,735
MITSUBISHI MOTORS THAILAND CO LTD MMTH	P6/D	15226	189,604	210,000	– 20,396	– 20,396	1 948,99	194,682
NISSAN INTERNATIONAL SA		38 535	127,710	187,288	– 59,578	– 59,578	1 838,13	176,384
ADAM OPEL AG	P4	91 895	149,226	178,934	– 29,708	– 29,708	1 748,3	160,767
PIAGGIO & C SPA	D	2 621	117,812	155,000	– 37,188	– 37,188	1 099,63	146,263
RENAULT SAS	P7	214 368	121,899	171,206	– 49,307	– 49,307	1 665,2	148,006
RENAULT TRUCKS		7 334	198,444	226,246	– 27,802	– 27,802	2 257,03	210,868
SAIC MOTOR COMMERCIAL VEHICLE CO LTD	DMD	63	250,000				2 181,9	250,000
SSANGYONG MOTOR COMPANY	D	711	196,533	210,000	– 13,467	– 13,467	2 055,36	199,992
STREETSCOOTER GMBH		237	0,000	147,216	– 147,216	– 147,216	1 407,25	0,000
SUZUKI MOTOR CORPORATION	DMD	337	136,849				1 201,79	143,650
TATA MOTORS LIMITED		53	196,000	202,176	– 6,176	– 6,176	1 998,21	196,000
TOYOTA MOTOR EUROPE NV SA		32 764	178,014	193,955	– 15,941	– 16,108	1 909,82	188,484
TOYOTA CAETANO PORTUGAL SA	DMD	42	245,839				1 870,16	250,762
VOLVO CAR CORPORATION		751	116,297	169,633	– 53,336	– 53,336	1 648,29	127,759

Table 2
Values relating to the performance of pools confirmed or amended in accordance with Article 8(6) of Regulation (EU) No 510/2011
A	B	C	D	E	F	G	H	I
Pool name	Pool	Number of registrations	Average specific emissions of CO2 (75 %)	Specific emissions target	Distance to target	Distance to target adjusted	Average mass	Average CO2 emissions (100 %)
DAIMLER AG	P1	133 107	177,711	211,891	– 34,180	– 34,291	2 102,68	189,600
FCA ITALY SPA	P2	131 674	145,707	174,080	– 28,373	– 28,385	1 696,11	158,288
FORD-WERKE GMBH	P3	224 287	161,830	194,269	– 32,439	– 32,440	1 913,19	177,533
GENERAL MOTORS	P4	91 906	149,228	178,942	– 29,714	– 29,714	1 748,39	160,782
KIA	P5	787	113,330	145,815	– 32,485	– 32,485	1 392,18	123,605
MITSUBISHI MOTORS	P6/D	16 167	187,871	210,000	– 22,129	– 22,129	1 947,06	193,813
POOL RENAULT	P7	237 739	121,542	167,696	– 46,154	– 46,158	1 627,46	146,490

Explanatory notes to Tables 1 and 2

Column A:
Table 1: ‘Manufacturer name’ means the name of the manufacturer as notified to the Commission by the manufacturer concerned or, where no such notification has taken place, the name registered by the registration authority of the Member State.
Table 2: ‘Pool name’ means the name of the pool declared by the pool manager.

Column B:
‘D’ means that a derogation relating to a small volume manufacturer has been granted in accordance with Article 11(3) of Regulation (EU) No 510/2011 with effect for the calendar year 2015.
‘DMD’ means that a de minimis exemption applies in accordance with Article 2(4) of Regulation (EU) No 510/2011, i.e. a manufacturer which together with all its connected undertakings was responsible for fewer than 1 000 new registered vehicles in 2015 does not have to meet a specific emissions target.
‘P’ means that the manufacturer is a member of a pool (listed in Table 2) formed in accordance with Article 7 of Regulation (EU) No 510/2011 and the pooling agreement is valid for the calendar year 2015.

Column C:
‘Number of registrations’ means the total number of new light commercial vehicles registered by Member States in a calendar year, not counting those registrations that relate to records where the values for mass or CO2 are missing and those records which the manufacturer does not recognise. The number of registrations reported by Member States may otherwise not be changed.

Column D:
‘Average specific emissions of CO2 (75 %)’ means the average specific emissions of CO2 that have been calculated on the basis of the 75 % lowest emitting vehicles in the manufacturer's fleet in accordance with the third paragraph of Article 4 of Regulation (EU) No 510/2011. Where appropriate, the average specific emissions of CO2 take into account the errors notified to the Commission by the manufacturer concerned. The records used for the calculation include those that contain a valid value for mass and CO2 emissions. The average specific emissions of CO2 include emission reductions resulting from the provisions on super-credits in Article 5 of Regulation (EU) No 510/2011, the use of E85 in Article 6 of that Regulation or eco-innovations in Article 12 of that Regulation.

Column E:
‘Specific emissions target’ means the emissions target calculated on the basis of the average mass of all vehicles attributed to a manufacturer applying the formula set out in Annex I to Regulation (EU) No 510/2011.

Column F:
‘Distance to target’ means the difference between the average specific emissions of CO2 specified in column D and the specific emissions target in column E. Where the value in column F is positive, the average specific emissions of CO2 exceed the specific emissions target.

Column G:
‘Distance to target adjusted’ means that where the values in this column are different from those in column F, the values in that column have been adjusted to take into account an error margin. The error margin is calculated in accordance with the following formula:

Error
absolute value of [(AC1 – TG1) – (AC2 – TG2)]

AC1
the average specific emissions of CO2 including the unidentifiable vehicles (as set out in column D);

TG1
the specific emissions target including the unidentifiable vehicles (as set out in column E);

AC2
the average specific emissions of CO2 excluding the unidentifiable vehicles;

TG2
the specific emissions target excluding the unidentifiable vehicles.

Column I:
‘Average CO2 emissions (100 %)’ means the average specific emissions of CO2 that have been calculated on the basis of 100 % of the vehicles attributed to the manufacturer. Where appropriate, the average specific emissions of CO2 take into account the errors notified to the Commission by the manufacturer concerned. The records used for the calculation include those that contain a valid value for mass and CO2 emissions but exclude emission reductions resulting from the provisions on super-credits in Article 5 of Regulation (EU) No 510/2011, the use of E85 in Article 6 of that Regulation or eco-innovations in Article 12 of that Regulation.