The specific emissions of CO₂ for each new passenger car, measured in grams per kilometre, shall, for the purposes of the calculations in this Annex, be determined in accordance with the following formulae:

1. (a)

   From 2012 to 2015:

   Specific emissions of CO₂ = 130 + a × (M – M₀)

   Where:

   M

   mass of the vehicle in kilograms (kg)

   M₀

   1 372,0

   a

   0,0457

2. (b)

   F2From 2016:

   Specific emission of CO₂ = 130 + a × (M – M₀)

   Where:

   M

   mass of the vehicle in kilograms (kg)

   M₀

   1 392,4

   a

   0,0457

3. (ba)

   F3From 2019:

   Specific emissions of CO₂ = 130 + a × (M – M₀)

   Where:

   M

   mass of the vehicle in kilograms (kg)

   M₀

   1 379,88

   a

   0,0457

4. (c)

   F1From 2020:

   ${\mathrm{Specific\; emissions\; of\; CO}}_2=95+a\times \left(M-M_0\right)$

   Where:

   M

   mass of the vehicle in kilograms (kg)

   F4M₀

   1 379,88

   a

   0,0333

The specific emissions target for a manufacturer in a calendar year shall be calculated as the average of the specific emissions of CO₂ of each new passenger car registered in that calendar year of which it is the manufacturer.

The specific emission reference target for a manufacturer in 2021 shall be calculated as follows:

$\mathrm{WLTP\; specific\; emission\; reference\; target}={\mathrm{WLTP}}_{{\mathrm{CO}}_2}\times \left(\frac{{\mathrm{NEDC}}_{\mathrm{2020target}}}{{\mathrm{NEDC}}_{{\mathrm{CO}}_2}}\right)$

Where:

${\mathrm{WLTP}}_{{\mathrm{CO}}_2}$

is the average specific emissions of CO₂ in 2020 determined in accordance with Annex XXI to Commission Regulation (EU) 2017/115115 and calculated in accordance with the sixth indent in the second paragraph of Article 4 of this Regulation, without including CO₂ savings resulting from the application of Articles 5a and 12 of this Regulation;

${\mathrm{NEDC}}_{{\mathrm{CO}}_2}$

is the average specific emissions of CO₂ in 2020 determined in accordance with Commission Implementing Regulation (EU) 2017/115316 and calculated in accordance with the sixth indent in the second paragraph of Article 4 of this Regulation without including CO₂ savings resulting from the application of Articles 5a and 12 of this Regulation;

NEDC_2020target

is the 2020 specific emission target calculated in accordance with point 1(c) of this Annex.

Starting from 2021, the specific emission target for a manufacturer shall be calculated as follows:

Specific emission target = WLTP_{reference target} + a [(Mø – M₀) – (Mø₂₀₂₀ – M_0,2020)]

Where:

WLTP_{reference target}

is the 2021 specific emission reference target calculated in accordance with point 3;

a

is as defined in point 1(c);

Mø

is the average of the mass (M) as defined in point 1 of the new registered vehicles in the target year in kilograms (kg);

M₀

is as defined in point 1;

Mø₂₀₂₀

is the average of the mass (M) as defined in point 1 of the new registered vehicles in 2020 in kilograms (kg);

M_0,2020

is the M₀ value applicable in the reference year 2020.

For a manufacturer that has been granted a derogation with regard to a specific NEDC based emission target in 2021, the WLTP based derogation target shall be calculated as follows:

${\mathrm{Derogation\; target}}_{2021}={\mathrm{WLTP}}_{{\mathrm{CO}}_2}\times \frac{{\mathrm{NEDC}}_{2021\mathrm{target}}}{{\mathrm{NEDC}}_{{\mathrm{CO}}_2}}$

Where:

${\mathrm{WLTP}}_{{\mathrm{CO}}_2}$

is as defined in point 3;

${\mathrm{NEDC}}_{{\mathrm{CO}}_2}$

is as defined in point 3;

NEDC_2021target

is the 2021 specific emission target granted by the Commission pursuant to Article 11 of this Regulation.