The 18-electron rule and its extensions to polynuclear systems apply also in the presence of carbonyl ligands although conceptual distinctions are needed. For terminal COs, the metal-carbon σ bond is due to the two-electron donation from the ligand, whereas two or four electrons used in back-donation and giving rise to multiple metal-carbon π bonding are counted as if they are metal lone pairs. In systems with bridging COs, the formal electron counting does not change (two electrons per CO) despite the presence of pairwise equivalent metalcarbon σ bonds.
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