Where the measured NEDC CO₂ value of a new passenger car is less than 50 g CO₂/km, the manufacturer shall, for the purpose of the application of Article 5a of Regulation (EC) No 443/2009, record that value in the certificate of conformity of the vehicles concerned until 31 December 2022.

With effect from 1 January 2021:

1. (a)

   the specific emissions of those vehicles shall be calculated in accordance with Article 5a of that Regulation, using the WLTP CO₂ values of those vehicles;

2. (b)

   the 7,5 g CO₂/km cap provided for in Article 5a of that Regulation shall be taken into account as follows:

   ${\mathrm{Cap}}_{\mathrm{n,r}}=\left(\frac{\mathrm{7,5}-{\mathrm{SC}}_{\mathrm{n2020}}}{\mathrm{7,5}}\right)$${\mathrm{Cap}}_w={\mathrm{Cap}}_{\mathrm{n,r}}·\left(\frac{{\mathrm{SC}}_{\mathrm{w2020}}\times \mathrm{7,5}}{{\mathrm{SC}}_{\mathrm{n2020}}}\right)$

   Where:

   Cap_n,r

   is the proportion of the remaining cap on NEDC in 2020;

   SC_n2020

   is the super-credit savings on NEDC in 2020;

   SC_w2020

   is the super-credit savings on WLTP in 2020;

   Cap_w

   is the remaining super-credit savings cap to be taken into account for the calculation of the average specific emissions in 2021 and 2022.