Division 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.