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1. For the purpose of comparison of energy savings and conversion to a comparable unit, the net calorific values in Annex VI of Regulation (EU) 2018/2066 and the primary energy factors set out in paragraph 2 of this Article shall apply unless the use of other values or factors can be justified.

2. A primary energy factor shall be applicable when energy savings are calculated in primary energy terms using a bottom-up approach based on final energy consumption.

3. For savings in kWh electricity, Member States shall apply a coefficient in order to accurately calculate the resulting primary energy consumption savings. Member States shall apply a default coefficient of 1,9 unless they use their discretion to define a different coefficient based upon justified national circumstances.

4. For savings in kWh of other energy carriers, Member States shall apply a coefficient in order to accurately calculate the resulting primary energy consumption savings.

5. Where Member States establish their own coefficient to a default value provided pursuant to this Directive, Member States shall establish that coefficient through a transparent methodology on the basis of national, regional or local circumstances affecting primary energy consumption. The circumstances shall be substantiated, verifiable and based on objective and non-discriminatory criteria.

6. Where establishing an own coefficient, Member States shall take into account the energy mix included in the update of their integrated national energy and climate plans submitted pursuant to Article 14(2) of Regulation (EU) 2018/1999 and their subsequent integrated national energy and climate plans notified to the Commission pursuant to Article 3 and Articles 7 to 12 of that Regulation. If they deviate from the default value, Member States shall notify the coefficient that they use to the Commission along with the calculation methodology and underlying data in those updates and subsequent plans.

7. By 25 December 2026 and every four years thereafter, the Commission shall revise the default coefficients on the basis of observed data. Those revisions shall be carried out taking into account its effects on Union law such as Directive 2009/125/EC and Regulation (EU) 2017/1369.