I found the instruction panels 25 and 26 confusing. This is my attempt to explain them.

The main confusion arises from the use of  the term MHR (maximum heart rate) in the panel 25 formula when it is not actually a maximum heart rate. If you call it something like HF (heart function) and in the formulas in panel 26 you shift a bracket and replace ":" with " / " (representing division) then you have.
KCAL/minute = HF  x  3.5  x  weight in Kg / 200
For an at rest heart rate (RHR) < 60     HF = 1+ ((CHR - RHR) / (EMHR - RHR)  x 12)

For example if I am resting when I start the stop watch to count calories then:-
With a previously recorded RHR  (resting heart rate) of  51
Weight 106 Kg
The CHR (Current heart rate ) = 51  as I am resting
The EMHR(Estimated maximum heart rate) was calculated by the watch  from my personal data to be 167 therefore

HF = 1 +  ((51 - 51) / (167 - 51)  x 12)
HF = 1 +  ((0) / (106) x 12 )
HF = 1  substituting in
KCAL/minute  = HF x 3.5  x  Kg / 200
KCAL/minute  = 1 x 3.5 x 106 /200
KCAL/minute  =  1.855  this agrees with what the watch gives when I do the above test and get total calories of  74 for a 40 minute period.

If I was exercising at my maximum heart rate ( a big IF )

HF  = 1 +  ((167 - 51) / (167 - 51) x 12)
HF  = 1 + ((106) / (106) x 12 )
HF  = 1 + (1 x 12)
HF  = 13
KCAL/minute = 13 x 3.5 x 106 /200
KCAL/minute =  24.11   So for me as my heart rate changes from 51  to 167 my  KCAL/ minute changes from  1.885 to 24.11
 
There is no need to concern yourself if all this is unclear. Just enter in your personal data , start the stopwatch when you begin to exercise, take some heart rate readings, do not forget to stop the stopwatch when you complete your exercise session and read how many KCALs you have burnt off.
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