# Commission Implementing Regulation (EU) 2018/732 of 17 May 2018 on a common methodology for alternative fuels unit price comparison in accordance with Directive 2014/94/EU of the European Parliament and of the Council (Text with EEA relevance), Division 3: The methodology defines how, for the purposes of such comparison, prices of petrol and diesel and alternative fuels are expressed as amounts of applicable currency per 100 km. The calculation is based on the following factors:

Extent: E+W+S+N.I.

(a) fuel consumption of the respective vehicle per 100 km indicated in the certificate of conformity of vehicles referred to in Article 18 of Directive 2007/46/EC of the European Parliament and of the Council;
(b) if applicable, fuel consumption values per 100 km determined by Member States for biofuel blends with petrol or diesel;
(c) market prices per unit of the respective fuels, expressed in the applicable currency for the units referred to in the Member State concerned, in accordance with Directive 98/6/EC (hereafter: conventional units).

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Source: https://www.legislation.gov.uk/eur/2018/732/annex/division/3 (the official version)
Page: https://openlegislation.uk/eu-regulation-2018-732/annex/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.