Paragraph 5
In the calculation of the energy value the following conversion factors shall be employed—
(a)
1 gram of carbohydrate (excluding polyols) shall be deemed to contribute 17 kJ (4 kcal);
(b)
1 gram of polyols shall be deemed to contribute 10 kJ (2.4 kcal);
(c)
1 gram of protein shall be deemed to contribute 17 kJ (4 kcal);
(d)
1 gram of fat shall be deemed to contribute 37 kJ (9 kcal);
(e)
1 gram of ethanol shall be deemed to contribute 29 kJ (7 kcal);
(f)
1 gram of organic acid shall be deemed to contribute 13 kJ (3 kcal).