
COMMISSION IMPLEMENTING DECISION (EU) 2015/2250 of 26 November 2015 confirming or amending the average specific emissions of CO2 and specific emissions targets for manufacturers of new light commercial vehicles for the calendar year 2014 pursuant to Regulation (EU) No 510/2011 of the European Parliament and of the Council (notified under document C(2015) 8346) (Only the Dutch, English, Estonian, French, German, Italian, Polish, Portuguese, 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) and Article 10(1) thereof,
Whereas:

(1) The Commission is required, pursuant to Article 8(6) of Regulation (EU) No 510/2011, to confirm or amend each year the average specific emissions of CO2 and the specific emissions target for each manufacturer of light commercial vehicles in the Union. On that basis, the Commission is to determine whether manufacturers and pools of manufacturers formed in accordance with Article 7(1) of that Regulation have complied with their specific emissions targets in accordance with Article 4 of that Regulation.

(2) Pursuant to Article 4 of Regulation (EU) No 510/2011 the average specific emissions of manufacturers for 2014 are calculated in accordance with the third paragraph of that Article and take into account 70 % 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 set out in point 1 of Part A and Part C of Annex II to Regulation (EU) No 510/2011 and is based on Member States' registrations of new light commercial vehicles during the preceding calendar year.

(4) Where light commercial vehicles are type-approved in a multi-stage process, point 7 of Part B of Annex II to Regulation (EU) No 510/2011 requires that the manufacturer of the base vehicle take responsibility for the CO2 emissions of the completed vehicle.

(5) The 2014 data were submitted to the Commission by the time-limit of 28 February 2015 in accordance with Article 8(2) of Regulation (EU) No 510/2011 by a majority of the Member States. 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.

(6) On 13 May 2015, the Commission published the provisional data and notified 64 manufacturers of the provisional calculations of their average specific emissions of CO2 in 2014 and their specific emissions targets in accordance with Article 8(4) of Regulation (EU) No 510/2011. Manufacturers were asked to verify the data and to notify the Commission of any errors within 3 months of receipt of the notification in accordance with the Article 8(5) of that Regulation. 23 manufacturers submitted notifications of errors.

(7) For the remaining 41 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 without adjustments.

(8) The Commission has verified the corrections notified by the manufacturers and the respective justifications and the datasets have been adjusted as appropriate.

(9) 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.

(10) 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 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 emission target.

(11) In accordance with Article 10(2) of Regulation (EU) No 510/2011, a manufacturer should be considered as compliant with its specific emission 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 in accordance with Article 9 of Regulation (EU) No 510/2011, unless the manufacturer concerned benefits from an exemption from that target in accordance with Article 2(4) or Article 11 of that Regulation or is a member of a pool in accordance with Article 7 of that Regulation and the pool complies with its specific emissions target.

(12) Following a statement by the Volkswagen Group on 3 November 2015 that irregularities were found when determining type approval CO2 levels of some of their vehicles, the average specific emissions of CO2 and the specific emissions targets should not be confirmed for the Volkswagen pool and its members until further clarification is provided by the Volkswagen Group. As a consequence the Volkswagen pool and its members (Audi AG, Dr Ing. h.c.F. Porsche AG, Quattro GmbH, Seat S.A., Skoda Auto A.S., and Volkswagen AG) should not be subject to this Decision.

(13) The average specific emissions of CO2 from new light commercial vehicles registered in 2014, 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 2014 calendar year in accordance with Article 8(6) of Regulation (EU) No 510/2011, are specified in the Annex to this Decision.
The values referred to in points (a) to (e) of Article 10(1) of Regulation (EU) No 510/2011 for each manufacturer of light commercial vehicles and for each pool of manufacturers of light commercial vehicles in respect of the 2014 calendar year are also specified in the Annex to this Decision, with the exception provided for in Article 2(4) of that Regulation for the manufacturers concerned.
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)) Alke S.r.l.via Vigonovese 12335127 PadovaItaly
((2)) Automobiles CitroenRoute de Gizy78943 Vélizy-Villacoublay CedexFrance
((3)) Automobiles PeugeotRoute de Gizy78943 Vélizy-Villacoublay CedexFrance
((4)) Avtovaz JSC
Represented in the Union by:
LADA France S.A.S.13, Route Nationale 1078310 CoignièresFrance
((5)) Bluecar SAS31-32 quai de Dion Bouton92800 PuteauxFrance
((6)) Bayerische Motoren Werke AGPetuelring 13080788 MünchenGermany
((7)) BMW M GmbHPetuelring 13080788 MünchenGermany
((8)) FCA US LLC (Chrysler Group LLC)
Represented in the Union by:
Fiat Chrysler AutomobilesBuilding 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly
((9)) CNG-Technik GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany
((10)) Automobile Dacia S.A.Guyancourt1 avenue du Golf78288 Guyancourt CedexFrance
((11)) Daimler AGMercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany
((12)) Dongfeng Motor Corporation
Represented in the Union by:
Giotti Victoria SrlSr.l. Pissana Road 11/a 50021Barberino Val D' Elsa (Florence)Italy
((13)) DR Motor Company S.p.A.S S 85, Venafrana km 37.50086070 Macchia d'IserniaItaly
((14)) Esagono Energia S.r.l.Via Puecher 920060 Pozzuolo Martesana (MI)Italy
((15)) FCA Italy S.p.A. (Fiat Group Automobiles S.p.A.)Building 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly
((16)) Ford Motor Company of Australia Ltd
Represented in the Union by:
Ford Werke GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany
((17)) Ford Motor CompanyNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany
((18)) Ford Werke GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany
((19)) Fuji Heavy Industries Ltd
Represented in the Union by:
Subaru Europe NV/SALeuvensesteenweg 555 B/81930 ZaventemBelgium
((20)) Mitsubishi Fuso Truck & Bus Corporation
Represented in the Union by:
Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany
((21)) Mitsubishi Fuso Truck Europe S.A.
Represented in the Union by:
Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany
((22)) LLC Automobile Plant GazPoe 260502Lähte TartumaaEstonia
((23)) GM Korea CompanyAdam Opel AGBahnhofsplatz 1 IPC 39-1265423 RüsselsheimGermany
((24)) GAC Gonow Auto Co. Ltd
Represented in the Union by:
Gonow Europe S.r.l.Via Ottaviano 4200192 RomeItaly
((25)) Great Wall Motor Company Ltd
Represented in the Union by:
International Motors LimitedI.M. House South DriveColeshill B46 1DFUnited Kingdom
((26)) Hebei Zhongxing Automobile Co., Ltd
Represented in the Union by:
URSUS SA Lublin,ul. Frezerów 720-952 LublinPoland
((27)) Honda Motor Co., Ltd470 London RoadSlough BerkshireSL3 8QYUnited Kingdom
((28)) Honda of the UK Manufacturing Ltd470 London RoadSlough BerkshireSL3 8QYUnited Kingdom
((29)) Hyundai Motor Company
Represented in the Union by:
Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany
((30)) Hyundai Assan Otomotiv Sanayi Ve Ticaret A.S.
Represented in the Union by:
Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany
((31)) Hyundai Motor Manufacturing Czech S.r.o.Kaiserleipromenade 563067 OffenbachGermany
((32)) Hyundai Motor India Ltd
Represented in the Union by:
Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany
((33)) Isuzu Motors Limited
Represented in the Union by:
Isuzu Motors Europe NVBist 122630 AartselaarBelgium
((34)) IVECO S.p.A.Via Puglia 3510156 TorinoItalia
((35)) Jaguar Land Rover LimitedAbbey RoadWhitley CoventryCV3 4LFUnited Kingdom
((36)) KIA Motors Corporation
Represented in the Union by:
Kia Motors Europe GmbHTheodor-Heuss-Allee 1160486 Frankfurt am MainGermany
((37)) KIA Motors Slovakia S.r.o.Theodor-Heuss-Allee 1160486 Frankfurt am MainGermany
((38)) LADA Automobile GmbHErlengrund 7-1121614 BuxtehudeGermany
((39)) LADA France S.A.S.13 Route Nationale 1078310 CoignièresFrance
((40)) Magyar Suzuki Corporation LtdLegal Department Suzuki-Allee 764625 BensheimGermany
((41)) Mahindra & Mahindra Ltd
Represented in the Union by:
Mahindra Europe S.r.l.Via Cancelliera 3500040 Ariccia (Roma)Italy
((42)) Mazda Motor Corporation
Represented in the Union by:
Mazda Motor Europe GmbHEuropean R&D CentreHiroshimastr 161440 Oberursel/TsGermany
((43)) M.F.T.B.C.
Represented in the Union by:
Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany
((44)) Mia Electric S.A.S.45, rue des PierrièresBP 6032479143 Cerizay CedexFrance
((45)) Mitsubishi Motors Corporation MMC
Represented in the Union by:
Mitsubishi Motors Europe B.V. MMEMitsubishi Avenue 216121 SG BornThe Netherlands
((46)) Mitsubishi Motors Europe B.V. MMEMitsubishi Avenue 216121 SG BornThe Netherlands
((47)) Mitsubishi Motors Thailand Co., Ltd MMTh
Represented in the Union by:
Mitsubishi Motors Europe BV MMEMitsubishi Avenue 216121 SG BornThe Netherlands
((48)) Nissan International SA
Represented in the Union by:
Renault Nissan Representation OfficeAv des Arts 401040 BruxellesBelgium
((49)) Adam Opel AGBahnhofsplatz 1IPC 39-1265423 RüsselsheimGermany
((50)) Piaggio & C S.p.A.Viale Rinaldo Piaggio 2556025 Pontedera (PI)Italy
((51)) Renault S.A.S.Guyancourt1 avenue du Golf78288 Guyancourt CedexFrance
((52)) Renault Trucks99 Route de Lyon TER L10 0 0169802 Saint Priest CedexFrance
((53)) Ssangyong Motor Company
Represented in the Union by:
SsangYong Motor Europe OfficeHerriotstraße 160528 Frankfurt am MainGermany
((54)) Suzuki Motor Corporation
Represented in the Union by:
Suzuki Deutschland GmbHLegal Department Suzuki-Allee 764625 BensheimGermany
((55)) Tata Motors Limited
Represented in the Union by:
Tata Motors European Technical Centre Plc.Internal Automotive Research CentreUniversity of WarwickCoventryCV4 7ALUnited Kingdom
((56)) Toyota Motor Europe NV/SAAvenue du Bourget 601140 BrusselsBelgium
((57)) Toyota Caetano Portugal S.A.Avenida Vasco de Gama 14104431-956 Vila Nova de GaiaPortugal
((58)) Volvo Car CorporationVAK building Assar Gabrielssons vägSE-405 31 GöteborgSweden
((59)) Pool for: Daimler AGMercedesstr 137/1Zimmer 22970546 StuttgartGermany
((60)) Pool for: FCA Italy S.p.A.Building 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly
((61)) Pool for: Ford -Werke GmbHNeihl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany
((62)) Pool for: General MotorsBahnhofsplatz 1 IPC 39-1265423 RüsselsheimGermany
((63)) Pool for: KiaTheodor-Heuss-Allee 1160486 Frankfurt am MainGermany
((64)) Pool for: Mitsubishi MotorsMitsubishi Avenue 216121 SG BornThe Netherlands
((65)) Pool Renault1 Avenue du Golf78288Guyancourt CedexFrance
It shall be published in the Official Journal of the European Union.
Done at Brussels, 26 November 2015.
For the Commission
Miguel ARIAS CAÑETE
Member of the Commission
ANNEX

Table 1Values relating to the performance of manufacturers confirmed in accordance with Article 10 of Regulation (EU) No 510/2011A B C D E F G H I
Manufacturer name Pools and derogations Number of registrations Average CO2 (70 %) corrected Specific emissions target Distance to target Distance to target adjusted Average mass Average CO2 (100 %)
ALKE SRL  16 0,000 222,482 – 222,482 – 222,482 2 216,56 0,000
AUTOMOBILES CITROEN  154 961 127,146 160,663 – 33,517 – 33,517 1 551,84 148,026
AUTOMOBILES PEUGEOT  154 473 124,856 160,399 – 35,543 – 35,543 1 549,0 146,894
AVTOVAZ JSC P7 77 210,189 137,116 73,073 72,997 1 298,64 214,805
BLUECAR SAS  121 0,000 133,522 – 133,522 – 133,522 1 260,0 0,000
BAYERISCHE MOTOREN WERKE AG  2 422 129,180 177,329 – 48,149 – 48,149 1 731,04 141,416
BMW M GMBH  243 142,347 190,631 – 48,284 – 48,284 1 874,07 150,222
CHRYSLER GROUP LLC P2 1 318 200,728 210,825 – 10,097 – 20,813 2 091,21 211,988
CNG-TECHNIK GMBH P3 621 116,949 152,149 – 35,200 – 35,200 1 460,29 125,337
AUTOMOBILE DACIA SA P7 21 978 120,885 135,623 – 14,738 – 14,987 1 282,59 132,196
DAIMLER AG P1 125 357 187,428 217,544 – 30,116 – 30,151 2 163,46 199,685
DONGFENG MOTOR CORPORATION DMD 324 153,270    1 174,41 162,614
DR MOTOR COMPANY SRL DMD 2 254,000    1 755,0 254,000
ESAGONO ENERGIA SRL DMD 2 0,000    1 287,5 0,000
FIAT GROUP AUTOMOBILES SPA P2 124 796 141,101 172,327 – 31,226 – 31,230 1 677,26 157,616
FORD MOTOR COMPANY OF AUSTRALIA LIMITED P3 12 338 213,167 219,493 – 6,326 – 6,333 2 184,42 228,221
FORD MOTOR COMPANY P3 731 217,325 220,629 – 3,304 – 3,304 2 196,63 231,048
FORD-WERKE GMBH P3 178 997 158,184 189,189 – 31,005 – 31,028 1 858,57 175,294
FUJI HEAVY INDUSTRIES LTD DMD 52 150,500    1 585,31 157,154
MITSUBISHI FUSO TRUCK & BUS CORPORATION P1 723 235,611 245,321 – 9,710 – 9,710 2 462,14 241,080
MITSUBISHI FUSO TRUCK EUROPE SA P1 4 236,000 241,960 – 5,960 – 5,960 2 426,0 237,750
LLC AUTOMOBILE PLANT GAZ DMD 4 274,000    2 271,25 290,750
GM KOREA COMPANY P4 29 142,400 171,736 – 29,336 – 29,336 1 670,9 154,862
GONOW AUTO CO LTD D 74 161,000 175,000 – 14,000 – 14,000 1 138,99 173,419
GREAT WALL MOTOR COMPANY LIMITED DMD 279 182,482    1 760,34 195,645
HEBEI ZHONGXING AUTOMOBILE CO Ltd DMD 15 205,200    1 705,2 214,800
HONDA MOTOR CO LTD  11 147,571 192,340 – 44,769 – 44,769 1 892,45 174,727
HONDA OF THE UK MANUFACTURING LTD  237 143,721 165,215 – 21,494 – 21,494 1 600,78 154,270
HYUNDAI MOTOR COMPANY  1 375 145,133 179,341 – 34,208 – 34,208 1 752,68 163,534
HYUNDAI ASSAN OTOMOTIV SANAYI VE  782 107,751 112,806 – 5,055 – 5,055 1 037,25 109,752
HYUNDAI MOTOR MANUFACTURING CZECH SRO  1 285 134,567 150,479 – 15,912 – 15,912 1 442,33 142,786
HYUNDAI MOTOR INDIA LTD  3 110,000 121,029 – 11,029 – 11,029 1 125,67 111,333
ISUZU MOTORS LIMITED  10 810 192,379 207,105 – 14,726 – 14,726 2 051,22 200,433
IVECO SPA  31 381 218,029 244,542 – 26,513 – 26,513 2 453,76 228,131
JAGUAR LAND ROVER LIMITED D 14 517 255,021 276,930 – 21,909 – 21,909 2 030,51 267,020
KIA MOTORS CORPORATION P5 1 378 121,285 145,127 – 23,842 – 23,842 1 384,79 132,739
KIA MOTORS SLOVAKIA SRO P5 403 116,418 152,246 – 35,828 – 35,828 1 461,34 129,288
LADA AUTOMOBILE GMBH DMD 55 218,842    1 236,35 220,745
LADA FRANCE P7 13 179,000 141,392 37,608 37,608 1 344,62 179,000
MAGYAR SUZUKI CORPORATION LTD DMD 204 114,063    1 283,7 118,029
MAHINDRA & MAHINDRA LTD DMD 178 205,573    2 099,21 210,539
MAZDA MOTOR CORPORATION DMD 335 132,235    1 715,02 152,313
M.F.T.B.C. P1 6 237,750 220,725 17,025 17,025 2 197,67 242,167
MIA ELECTRIC SAS  9 0,000 100,094 – 100,094 – 100,094 900,56 0,000
MITSUBISHI MOTORS CORPORATION MMC P6/D 2 368 192,202 210,000 – 17,798 – 17,798 1 971,6 202,592
MITSUBISHI MOTORS EUROPE BV MME P6/D 430 203,641 210,000 – 6,359 – 6,359 2 060,83 208,040
MITSUBISHI MOTORS THAILAND CO LTD MMTH P6/D 9 711 202,875 210,000 – 7,125 – 7,125 1 955,9 206,504
NISSAN INTERNATIONAL SA  39 343 140,282 191,926 – 51,644 – 51,644 1 888,0 184,325
ADAM OPEL AG P4 77 322 156,975 177,176 – 20,201 – 20,201 1 729,4 172,516
PIAGGIO & C SPA D 2 285 115,871 155,000 – 39,129 – 39,129 1 093,36 145,090
RENAULT SAS P7 204 847 114,825 166,494 – 51,669 – 51,822 1 614,54 149,052
RENAULT TRUCKS  7 682 214,930 245,610 – 30,680 – 30,680 2 465,25 225,265
SSANGYONG MOTOR COMPANY D 741 197,079 210,000 – 12,921 – 12,921 2 064,6 203,709
SUZUKI MOTOR CORPORATION DMD 190 158,421    1 231,19 162,100
TATA MOTORS LIMITED  77 191,358 209,026 – 17,668 – 17,668 2 071,87 193,169
TOYOTA MOTOR EUROPE NV SA  28 016 181,199 195,431 – 14,232 – 14,360 1 925,69 192,592
TOYOTA CAETANO PORTUGAL SA DMD 662 256,985    1 940,61 259,695
VOLVO CAR CORPORATION  2 406 142,776 183,178 – 40,402 – 40,402 1 793,94 158,808

Table 2Values relating to the performance of pools confirmed in accordance with Article 10 of Regulation (EU) No 510/2011A B C D E F G H I
Pool name Pool Number of registrations Average CO2 (70 %) corrected Specific emissions target Distance to target Distance to target adjusted Average mass Average CO2 (100 %)
DAIMLER P1 126 090 187,577 217,704 – 30,127 – 30,160 2 165,18 199,926
FIAT GROUP AUTOMOBILES SPA P2 126 114 141,520 172,730 – 31,210 – 31,253 1 681,59 158,184
FORD-WERKE GMBH P3 192 687 160,689 191,129 – 30,440 – 30,467 1 879,43 178,734
GENERAL MOTORS P4 77 351 156,966 177,174 – 20,208 – 20,208 1 729,38 172,510
KIA P5 1 781 120,066 146,738 – 26,672 – 26,672 1 402,11 131,958
MITSUBISHI MOTORS P6/D 12 509 200,650 210,000 – 9,350 – 9,350 1 962,48 205,817
POOL RENAULT P7 226 915 113,870 163,493 – 49,623 – 49,771 1 582,27 147,444Explanatory 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 2014.‘DMD’ means that a de minimis derogation applies, i.e. a manufacturer which together with all its connected undertakings was responsible for fewer than 1 000 new registered vehicles in 2014 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 2014.Column C: 
‘Number of registrations’ means the total number of new cars 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 CO2 (70 %) corrected’ means the average specific emissions of CO2 that have been calculated on the basis of the 70 % 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 have been adjusted to take into account the corrections 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.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:Errorabsolute value of [(AC1 – TG1) – (AC2 – TG2)]AC1the average specific emissions of CO2 including the unidentifiable vehicles (as set out in column D);TG1the specific emissions target including the unidentifiable vehicles (as set out in column E);AC2the average specific emissions of CO2 excluding the unidentifiable vehicles;TG2the specific emissions target excluding the unidentifiable vehicles.Column I: 
‘Average CO2 (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 have been adjusted to take into account the corrections 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 do not take into account the super-credits referred to in Article 5 of Regulation (EU) No 510/2011.