Division Column D:

‘Average specific emissions of 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 take into account the errors notified to the Commission by the manufacturer concerned. The records used for the calculation includes 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 (EC) No 443/2009, the use of E85 in Article 6 of that Regulation or eco-innovations in Article 12 of that Regulation.