1. The energy value shall be calculated using the conversion factors listed in Annex XIV.
2. The Commission may adopt, by means of delegated acts, in accordance with Article 51, conversion factors for the vitamins and minerals referred to in point 1 of Part A of Annex XIII, in order to calculate more precisely the content of such vitamins and minerals in foods. Those conversion factors shall be added to Annex XIV.
3. The energy value and the amounts of nutrients referred to in Article 30(1) to (5) shall be those of the food as sold.
Where appropriate, the information may relate to the food after preparation, provided that sufficiently detailed preparation instructions are given and the information relates to the food as prepared for consumption.
4. The declared values shall, according to the individual case, be average values based on:
(a)
the manufacturer's analysis of the food;
(b)
a calculation from the known or actual average values of the ingredients used; or
(c)
a calculation from generally established and accepted data.
The Commission may adopt implementing acts setting out detailed rules for the uniform implementation of this paragraph with regard to the precision of the declared values such as the differences between the declared values and those established in the course of official checks. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 48(2).