Commission Implementing Decision (EU) 2015/2250

Contents

THE EUROPEAN COMMISSION,Having regard to the Treaty on the Functioning of the European Union,Having regard to Regulation (EU) No 510/2011 of the European Parliament and of the Council of 11 May 2011 setting emission performance standards for new light commercial vehicles as part of the Union's integrated approach to reduce CO₂ emissions from light-duty vehicles^note, and in particular Article 8(6) and Article 10(1) thereof,Whereas:

(1)The Commission is required, pursuant to Article 8(6) of Regulation (EU) No 510/2011, to confirm or amend each year the average specific emissions of CO₂ and the specific emissions target for each manufacturer of light commercial vehicles in the Union. On that basis, the Commission is to determine whether manufacturers and pools of manufacturers formed in accordance with Article 7(1) of that Regulation have complied with their specific emissions targets in accordance with Article 4 of that Regulation.

(2)Pursuant to Article 4 of Regulation (EU) No 510/2011 the average specific emissions of manufacturers for 2014 are calculated in accordance with the third paragraph of that Article and take into account 70 % of the manufacturer's new light commercial vehicles registered in that year.

(3)The detailed data to be used for the calculation of the average specific emissions and the specific emissions targets is set out in point 1 of Part A and Part C of Annex II to Regulation (EU) No 510/2011 and is based on Member States' registrations of new light commercial vehicles during the preceding calendar year.

(4)Where light commercial vehicles are type-approved in a multi-stage process, point 7 of Part B of Annex II to Regulation (EU) No 510/2011 requires that the manufacturer of the base vehicle take responsibility for the CO₂ emissions of the completed vehicle.

(5)The 2014 data were submitted to the Commission by the time-limit of 28 February 2015 in accordance with Article 8(2) of Regulation (EU) No 510/2011 by a majority of the Member States. Where, as a result of the verification of the data by the Commission, it was evident that certain data were missing or manifestly incorrect, the Commission contacted the Member States concerned and, subject to the agreement of those Member States, adjusted or completed the data accordingly. Where no agreement could be reached with a Member State, the provisional data of that Member State were not adjusted.

(6)On 13 May 2015, the Commission published the provisional data and notified 64 manufacturers of the provisional calculations of their average specific emissions of CO₂ in 2014 and their specific emissions targets in accordance with Article 8(4) of Regulation (EU) No 510/2011. Manufacturers were asked to verify the data and to notify the Commission of any errors within 3 months of receipt of the notification in accordance with the Article 8(5) of that Regulation. 23 manufacturers submitted notifications of errors.

(7)For the remaining 41 manufacturers that did not notify any errors in the datasets or respond otherwise, the provisional data and provisional calculations of the average specific emissions and the specific emissions targets should be confirmed without adjustments.

(8)The Commission has verified the corrections notified by the manufacturers and the respective justifications and the datasets have been adjusted as appropriate.

(9)In the case of records without matching vehicle identification numbers and with missing or incorrect identification parameters, such as type, variant, version code or type-approval number, the fact that manufacturers cannot verify or correct those records should be taken into account. As a consequence, it is appropriate to apply an error margin to the CO₂ emissions and mass values in those records.

(10)The error margin should be calculated as the difference between the distances to the specific emissions target expressed as the specific emissions targets subtracted from the average emissions calculated including and excluding those registrations that cannot be verified by the manufacturers. Regardless of whether that difference is positive or negative, the error margin should always improve the manufacturer's position with regard to its specific emission target.

(11)In accordance with Article 10(2) of Regulation (EU) No 510/2011, a manufacturer should be considered as compliant with its specific emission target referred to in Article 4 of that Regulation where the average emissions indicated in this Decision are lower than the specific emissions target, expressed as a negative distance to target. Where the average emissions exceed the specific emissions target, an excess emission premium are to be imposed in accordance with Article 9 of Regulation (EU) No 510/2011, unless the manufacturer concerned benefits from an exemption from that target in accordance with Article 2(4) or Article 11 of that Regulation or is a member of a pool in accordance with Article 7 of that Regulation and the pool complies with its specific emissions target.

(12)Following a statement by the Volkswagen Group on 3 November 2015 that irregularities were found when determining type approval CO₂ levels of some of their vehicles, the average specific emissions of CO₂ and the specific emissions targets should not be confirmed for the Volkswagen pool and its members until further clarification is provided by the Volkswagen Group. As a consequence the Volkswagen pool and its members (Audi AG, Dr Ing. h.c.F. Porsche AG, Quattro GmbH, Seat S.A., Skoda Auto A.S., and Volkswagen AG) should not be subject to this Decision.

(13)The average specific emissions of CO₂ from new light commercial vehicles registered in 2014, the specific emissions targets and the difference between those two values should be confirmed or amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1 #

The values relating to the performance of manufacturers, as confirmed or amended for each manufacturer of light commercial vehicles and for each pool of manufacturers of light commercial vehicles in respect of the 2014 calendar year in accordance with Article 8(6) of Regulation (EU) No 510/2011, are specified in the Annex to this Decision.The values referred to in points (a) to (e) of Article 10(1) of Regulation (EU) No 510/2011 for each manufacturer of light commercial vehicles and for each pool of manufacturers of light commercial vehicles in respect of the 2014 calendar year are also specified in the Annex to this Decision, with the exception provided for in Article 2(4) of that Regulation for the manufacturers concerned.

Article 2 #

This Decision is addressed to the following individual manufacturers and pools formed in accordance with Article 7 of Regulation (EU) No 510/2011:

(1)Alke S.r.l.via Vigonovese 12335127 PadovaItaly

(2)Automobiles CitroenRoute de Gizy78943 Vélizy-Villacoublay CedexFrance

(3)Automobiles PeugeotRoute de Gizy78943 Vélizy-Villacoublay CedexFrance

(4)Avtovaz JSCRepresented in the Union by:LADA France S.A.S.13, Route Nationale 1078310 CoignièresFrance

(5)Bluecar SAS31-32 quai de Dion Bouton92800 PuteauxFrance

(6)Bayerische Motoren Werke AGPetuelring 13080788 MünchenGermany

(7)BMW M GmbHPetuelring 13080788 MünchenGermany

(8)FCA US LLC (Chrysler Group LLC)Represented in the Union by:Fiat Chrysler AutomobilesBuilding 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly

(9)CNG-Technik GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany

(10)Automobile Dacia S.A.Guyancourt1 avenue du Golf78288 Guyancourt CedexFrance

(11)Daimler AGMercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany

(12)Dongfeng Motor CorporationRepresented in the Union by:Giotti Victoria SrlSr.l. Pissana Road 11/a 50021Barberino Val D' Elsa (Florence)Italy

(13)DR Motor Company S.p.A.S S 85, Venafrana km 37.50086070 Macchia d'IserniaItaly

(14)Esagono Energia S.r.l.Via Puecher 920060 Pozzuolo Martesana (MI)Italy

(15)FCA Italy S.p.A. (Fiat Group Automobiles S.p.A.)Building 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly

(16)Ford Motor Company of Australia LtdRepresented in the Union by:Ford Werke GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany

(17)Ford Motor CompanyNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany

(18)Ford Werke GmbHNiehl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany

(19)Fuji Heavy Industries LtdRepresented in the Union by:Subaru Europe NV/SALeuvensesteenweg 555 B/81930 ZaventemBelgium

(20)Mitsubishi Fuso Truck & Bus CorporationRepresented in the Union by:Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany

(21)Mitsubishi Fuso Truck Europe S.A.Represented in the Union by:Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany

(22)LLC Automobile Plant GazPoe 260502Lähte TartumaaEstonia

(23)GM Korea CompanyAdam Opel AGBahnhofsplatz 1 IPC 39-1265423 RüsselsheimGermany

(24)GAC Gonow Auto Co. LtdRepresented in the Union by:Gonow Europe S.r.l.Via Ottaviano 4200192 RomeItaly

(25)Great Wall Motor Company LtdRepresented in the Union by:International Motors LimitedI.M. House South DriveColeshill B46 1DFUnited Kingdom

(26)Hebei Zhongxing Automobile Co., LtdRepresented in the Union by:URSUS SA Lublin,ul. Frezerów 720-952 LublinPoland

(27)Honda Motor Co., Ltd470 London RoadSlough BerkshireSL3 8QYUnited Kingdom

(28)Honda of the UK Manufacturing Ltd470 London RoadSlough BerkshireSL3 8QYUnited Kingdom

(29)Hyundai Motor CompanyRepresented in the Union by:Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany

(30)Hyundai Assan Otomotiv Sanayi Ve Ticaret A.S.Represented in the Union by:Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany

(31)Hyundai Motor Manufacturing Czech S.r.o.Kaiserleipromenade 563067 OffenbachGermany

(32)Hyundai Motor India LtdRepresented in the Union by:Hyundai Motor Europe GmbHKaiserleipromenade 563067 OffenbachGermany

(33)Isuzu Motors LimitedRepresented in the Union by:Isuzu Motors Europe NVBist 122630 AartselaarBelgium

(34)IVECO S.p.A.Via Puglia 3510156 TorinoItalia

(35)Jaguar Land Rover LimitedAbbey RoadWhitley CoventryCV3 4LFUnited Kingdom

(36)KIA Motors CorporationRepresented in the Union by:Kia Motors Europe GmbHTheodor-Heuss-Allee 1160486 Frankfurt am MainGermany

(37)KIA Motors Slovakia S.r.o.Theodor-Heuss-Allee 1160486 Frankfurt am MainGermany

(38)LADA Automobile GmbHErlengrund 7-1121614 BuxtehudeGermany

(39)LADA France S.A.S.13 Route Nationale 1078310 CoignièresFrance

(40)Magyar Suzuki Corporation LtdLegal Department Suzuki-Allee 764625 BensheimGermany

(41)Mahindra & Mahindra LtdRepresented in the Union by:Mahindra Europe S.r.l.Via Cancelliera 3500040 Ariccia (Roma)Italy

(42)Mazda Motor CorporationRepresented in the Union by:Mazda Motor Europe GmbHEuropean R&D CentreHiroshimastr 161440 Oberursel/TsGermany

(43)M.F.T.B.C.Represented in the Union by:Daimler AG,Mercedesstr 137/1 Zimmer 229HPC F40370327 StuttgartGermany

(44)Mia Electric S.A.S.45, rue des PierrièresBP 6032479143 Cerizay CedexFrance

(45)Mitsubishi Motors Corporation MMCRepresented in the Union by:Mitsubishi Motors Europe B.V. MMEMitsubishi Avenue 216121 SG BornThe Netherlands

(46)Mitsubishi Motors Europe B.V. MMEMitsubishi Avenue 216121 SG BornThe Netherlands

(47)Mitsubishi Motors Thailand Co., Ltd MMThRepresented in the Union by:Mitsubishi Motors Europe BV MMEMitsubishi Avenue 216121 SG BornThe Netherlands

(48)Nissan International SARepresented in the Union by:Renault Nissan Representation OfficeAv des Arts 401040 BruxellesBelgium

(49)Adam Opel AGBahnhofsplatz 1IPC 39-1265423 RüsselsheimGermany

(50)Piaggio & C S.p.A.Viale Rinaldo Piaggio 2556025 Pontedera (PI)Italy

(51)Renault S.A.S.Guyancourt1 avenue du Golf78288 Guyancourt CedexFrance

(52)Renault Trucks99 Route de Lyon TER L10 0 0169802 Saint Priest CedexFrance

(53)Ssangyong Motor CompanyRepresented in the Union by:SsangYong Motor Europe OfficeHerriotstraße 160528 Frankfurt am MainGermany

(54)Suzuki Motor CorporationRepresented in the Union by:Suzuki Deutschland GmbHLegal Department Suzuki-Allee 764625 BensheimGermany

(55)Tata Motors LimitedRepresented in the Union by:Tata Motors European Technical Centre Plc.Internal Automotive Research CentreUniversity of WarwickCoventryCV4 7ALUnited Kingdom

(56)Toyota Motor Europe NV/SAAvenue du Bourget 601140 BrusselsBelgium

(57)Toyota Caetano Portugal S.A.Avenida Vasco de Gama 14104431-956 Vila Nova de GaiaPortugal

(58)Volvo Car CorporationVAK building Assar Gabrielssons vägSE-405 31 GöteborgSweden

(59)Pool for: Daimler AGMercedesstr 137/1Zimmer 22970546 StuttgartGermany

(60)Pool for: FCA Italy S.p.A.Building 5 — Ground floor — Room A8NC.so Settembrini, 4010135 TorinoItaly

(61)Pool for: Ford -Werke GmbHNeihl Plant, building Imbert 479Henry-Ford-Straße 150735 KölnGermany

(62)Pool for: General MotorsBahnhofsplatz 1 IPC 39-1265423 RüsselsheimGermany

(63)Pool for: KiaTheodor-Heuss-Allee 1160486 Frankfurt am MainGermany

(64)Pool for: Mitsubishi MotorsMitsubishi Avenue 216121 SG BornThe Netherlands

(65)Pool Renault1 Avenue du Golf78288Guyancourt CedexFrance

It shall be published in the Official Journal of the European Union.

Table 1
A	B	C	D	E	F	G	H	I
Manufacturer name	Pools and derogations	Number of registrations	Average CO₂ (70 %) corrected	Specific emissions target	Distance to target	Distance to target adjusted	Average mass	Average CO₂ (100 %)
ALKE SRL		16	0,000	222,482	– 222,482	– 222,482	2216,56	0,000
AUTOMOBILES CITROEN		154961	127,146	160,663	– 33,517	– 33,517	1551,84	148,026
AUTOMOBILES PEUGEOT		154473	124,856	160,399	– 35,543	– 35,543	1549,00	146,894
AVTOVAZ JSC	P7	77	210,189	137,116	73,073	72,997	1298,64	214,805
BLUECAR SAS		121	0,000	133,522	– 133,522	– 133,522	1260,00	0,000
BAYERISCHE MOTOREN WERKE AG		2422	129,180	177,329	– 48,149	– 48,149	1731,04	141,416
BMW M GMBH		243	142,347	190,631	– 48,284	– 48,284	1874,07	150,222
CHRYSLER GROUP LLC	P2	1318	200,728	210,825	– 10,097	– 20,813	2091,21	211,988
CNG-TECHNIK GMBH	P3	621	116,949	152,149	– 35,200	– 35,200	1460,29	125,337
AUTOMOBILE DACIA SA	P7	21978	120,885	135,623	– 14,738	– 14,987	1282,59	132,196
DAIMLER AG	P1	125357	187,428	217,544	– 30,116	– 30,151	2163,46	199,685
DONGFENG MOTOR CORPORATION	DMD	324	153,270				1174,41	162,614
DR MOTOR COMPANY SRL	DMD	2	254,000				1755,00	254,000
ESAGONO ENERGIA SRL	DMD	2	0,000				1287,50	0,000
FIAT GROUP AUTOMOBILES SPA	P2	124796	141,101	172,327	– 31,226	– 31,230	1677,26	157,616
FORD MOTOR COMPANY OF AUSTRALIA LIMITED	P3	12338	213,167	219,493	– 6,326	– 6,333	2184,42	228,221
FORD MOTOR COMPANY	P3	731	217,325	220,629	– 3,304	– 3,304	2196,63	231,048
FORD-WERKE GMBH	P3	178997	158,184	189,189	– 31,005	– 31,028	1858,57	175,294
FUJI HEAVY INDUSTRIES LTD	DMD	52	150,500				1585,31	157,154
MITSUBISHI FUSO TRUCK & BUS CORPORATION	P1	723	235,611	245,321	– 9,710	– 9,710	2462,14	241,080
MITSUBISHI FUSO TRUCK EUROPE SA	P1	4	236,000	241,960	– 5,960	– 5,960	2426,00	237,750
LLC AUTOMOBILE PLANT GAZ	DMD	4	274,000				2271,25	290,750
GM KOREA COMPANY	P4	29	142,400	171,736	– 29,336	– 29,336	1670,90	154,862
GONOW AUTO CO LTD	D	74	161,000	175,000	– 14,000	– 14,000	1138,99	173,419
GREAT WALL MOTOR COMPANY LIMITED	DMD	279	182,482				1760,34	195,645
HEBEI ZHONGXING AUTOMOBILE CO Ltd	DMD	15	205,200				1705,20	214,800
HONDA MOTOR CO LTD		11	147,571	192,340	– 44,769	– 44,769	1892,45	174,727
HONDA OF THE UK MANUFACTURING LTD		237	143,721	165,215	– 21,494	– 21,494	1600,78	154,270
HYUNDAI MOTOR COMPANY		1375	145,133	179,341	– 34,208	– 34,208	1752,68	163,534
HYUNDAI ASSAN OTOMOTIV SANAYI VE		782	107,751	112,806	– 5,055	– 5,055	1037,25	109,752
HYUNDAI MOTOR MANUFACTURING CZECH SRO		1285	134,567	150,479	– 15,912	– 15,912	1442,33	142,786
HYUNDAI MOTOR INDIA LTD		3	110,000	121,029	– 11,029	– 11,029	1125,67	111,333
ISUZU MOTORS LIMITED		10810	192,379	207,105	– 14,726	– 14,726	2051,22	200,433
IVECO SPA		31381	218,029	244,542	– 26,513	– 26,513	2453,76	228,131
JAGUAR LAND ROVER LIMITED	D	14517	255,021	276,930	– 21,909	– 21,909	2030,51	267,020
KIA MOTORS CORPORATION	P5	1378	121,285	145,127	– 23,842	– 23,842	1384,79	132,739
KIA MOTORS SLOVAKIA SRO	P5	403	116,418	152,246	– 35,828	– 35,828	1461,34	129,288
LADA AUTOMOBILE GMBH	DMD	55	218,842				1236,35	220,745
LADA FRANCE	P7	13	179,000	141,392	37,608	37,608	1344,62	179,000
MAGYAR SUZUKI CORPORATION LTD	DMD	204	114,063				1283,70	118,029
MAHINDRA & MAHINDRA LTD	DMD	178	205,573				2099,21	210,539
MAZDA MOTOR CORPORATION	DMD	335	132,235				1715,02	152,313
M.F.T.B.C.	P1	6	237,750	220,725	17,025	17,025	2197,67	242,167
MIA ELECTRIC SAS		9	0,000	100,094	– 100,094	– 100,094	900,56	0,000
MITSUBISHI MOTORS CORPORATION MMC	P6/D	2368	192,202	210,000	– 17,798	– 17,798	1971,60	202,592
MITSUBISHI MOTORS EUROPE BV MME	P6/D	430	203,641	210,000	– 6,359	– 6,359	2060,83	208,040
MITSUBISHI MOTORS THAILAND CO LTD MMTH	P6/D	9711	202,875	210,000	– 7,125	– 7,125	1955,90	206,504
NISSAN INTERNATIONAL SA		39343	140,282	191,926	– 51,644	– 51,644	1888,00	184,325
ADAM OPEL AG	P4	77322	156,975	177,176	– 20,201	– 20,201	1729,40	172,516
PIAGGIO & C SPA	D	2285	115,871	155,000	– 39,129	– 39,129	1093,36	145,090
RENAULT SAS	P7	204847	114,825	166,494	– 51,669	– 51,822	1614,54	149,052
RENAULT TRUCKS		7682	214,930	245,610	– 30,680	– 30,680	2465,25	225,265
SSANGYONG MOTOR COMPANY	D	741	197,079	210,000	– 12,921	– 12,921	2064,60	203,709
SUZUKI MOTOR CORPORATION	DMD	190	158,421				1231,19	162,100
TATA MOTORS LIMITED		77	191,358	209,026	– 17,668	– 17,668	2071,87	193,169
TOYOTA MOTOR EUROPE NV SA		28016	181,199	195,431	– 14,232	– 14,360	1925,69	192,592
TOYOTA CAETANO PORTUGAL SA	DMD	662	256,985				1940,61	259,695
VOLVO CAR CORPORATION		2406	142,776	183,178	– 40,402	– 40,402	1793,94	158,808

Table 2
A	B	C	D	E	F	G	H	I
Pool name	Pool	Number of registrations	Average CO₂ (70 %) corrected	Specific emissions target	Distance to target	Distance to target adjusted	Average mass	Average CO₂ (100 %)
DAIMLER	P1	126090	187,577	217,704	– 30,127	– 30,160	2165,18	199,926
FIAT GROUP AUTOMOBILES SPA	P2	126114	141,520	172,730	– 31,210	– 31,253	1681,59	158,184
FORD-WERKE GMBH	P3	192687	160,689	191,129	– 30,440	– 30,467	1879,43	178,734
GENERAL MOTORS	P4	77351	156,966	177,174	– 20,208	– 20,208	1729,38	172,510
KIA	P5	1781	120,066	146,738	– 26,672	– 26,672	1402,11	131,958
MITSUBISHI MOTORS	P6/D	12509	200,650	210,000	– 9,350	– 9,350	1962,48	205,817
POOL RENAULT	P7	226915	113,870	163,493	– 49,623	– 49,771	1582,27	147,444

Explanatory notes to Tables 1 and 2:Column A:Table 1‘Manufacturer name’ means the name of the manufacturer as notified to the Commission by the manufacturer concerned or, where no such notification has taken place, the name registered by the registration authority of the Member State.Table 2‘Pool name’ means the name of the pool declared by the pool manager.Column B:‘D’ means that a derogation relating to a small volume manufacturer has been granted in accordance with Article 11(3) of Regulation (EU) No 510/2011 with effect for the calendar year 2014.‘DMD’ means that a de minimis derogation applies, i.e. a manufacturer which together with all its connected undertakings was responsible for fewer than 1000 new registered vehicles in 2014 does not have to meet a specific emissions target.‘P’ means that the manufacturer is a member of a pool (listed in Table 2) formed in accordance with Article 7 of Regulation (EU) No 510/2011 and the pooling agreement is valid for the calendar year 2014.Column C:‘Number of registrations’ means the total number of new cars registered by Member States in a calendar year, not counting those registrations that relate to records where the values for mass or CO₂ are missing and those records which the manufacturer does not recognise. The number of registrations reported by Member States may otherwise not be changed.Column D:‘Average CO₂ (70 %) corrected’ means the average specific emissions of CO₂ that have been calculated on the basis of the 70 % lowest emitting vehicles in the manufacturer's fleet in accordance with the third paragraph of Article 4 of Regulation (EU) No 510/2011. Where appropriate, the average specific emissions of CO₂ have been adjusted to take into account the corrections notified to the Commission by the manufacturer concerned. The records used for the calculation include those that contain a valid value for mass and CO₂ emissions.Column E:‘Specific emissions target’ means the emissions target calculated on the basis of the average mass of all vehicles attributed to a manufacturer applying the formula set out in Annex I to Regulation (EU) No 510/2011.Column F:‘Distance to target’ means the difference between the average specific emissions of CO₂ specified in column D and the specific emissions target in column E. Where the value in column F is positive, the average specific emissions of CO₂ exceed the specific emissions target.Column G:‘Distance to target adjusted’ means that where the values in this column are different from those in column F, the values in that column have been adjusted to take into account an error margin. The error margin is calculated in accordance with the following formula:Errorabsolute value of [(AC1 – TG1) – (AC2 – TG2)]AC1the average specific emissions of CO₂ including the unidentifiable vehicles (as set out in column D);TG1the specific emissions target including the unidentifiable vehicles (as set out in column E);AC2the average specific emissions of CO₂ excluding the unidentifiable vehicles;TG2the specific emissions target excluding the unidentifiable vehicles.Column I:‘Average CO₂ (100 %)’ means the average specific emissions of CO₂ that have been calculated on the basis of 100 % of the vehicles attributed to the manufacturer. Where appropriate, the average specific emissions of CO₂ have been adjusted to take into account the corrections notified to the Commission by the manufacturer concerned. The records used for the calculation include those that contain a valid value for mass and CO₂ emissions but do not take into account the super-credits referred to in Article 5 of Regulation (EU) No 510/2011.

Article 1#

Article 2#

Article 1 #

Article 2 #