ISO26262 and Code Coverage and Functional Coverage

Question regarding RTL and verification of RTL with respect to ISO26262, ASIL B and/or D compliance. The spec refers to SW units and mentions requirement coverage, and structural coverage for each SW Unit.

SW Unit I translate to RTL module.

Structural coverage metrics methods are defined as: Statement Coverage, Branch Coverage, and MC/DC (Modified Condition/Decision Coverage).

It appears that statement and branch can easily be attained through standard Code Coverage tools. Requirement coverage, as it’s called in ISO26262, relates to Functional Coverage, again, provided by Code Coverage tools. But what about MC/DC? I referenced this thread

To me, it sounds like running code through a Formal tool. Is that how MC/DC is satisfied for RTL?

Lastly, the spec doesn’t necessarily mention % of Code Coverage required. It only states structural coverage shall be measured. If we were to set a goal for our organization for Code Coverage %, is 100% the only acceptable value? I know this can be subjective because of different exclusion stategies, etc.

In reply to polyengineer13:

You should read this article about MC/DC

Code coverage needs to be 100% with the proper exclusion strategy.