(c)
the formula to be used for the assessment of fuel consumption shall be as follows: CFC = CO2 × k – 1 Where: CFC is the combined fuel consumption in l/100 km, CO2 is the combined mass of CO2 emissions in g/km after it has been rounded in accordance with the rule referred to in Remark (2 b), ‘k’ a coefficient equal to: Combined fuel consumption shall be calculated with two decimal places, then rounded as follows: | 23,81 in the case of a petrol engine; | 26,49 in the case of a diesel engine. if the figure following the first decimal is below 5, the total is rounded down; if the figure following the first decimal is equal to 5 or above 5, the total is rounded up.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-12 · Text as adopted (Official Journal); later amendments are not incorporated in this text.