This it the factory fluid specified by BMW for the GD7S40FG 7-speed DCT dual-clutch transmission used on 2023+ U11 X1 and 2024+ U10 X2 28i/M35i models.
Approximate transmission oil capacity is 4.55 Liters.
BMW Fitments:
X1 Series
U11 X1 (2023+) > X1 xDrive28i B48P (2023+)
U11 X1 (2023+) > X1 xDriveM35i B48R (2023+)
X2 Series
U10 X2 (2024+) > X2 xDrive28i B48P (2024+)
U10 X2 (2024+) > X2 xDriveM35i B48R (2024+)