Not Guilty on Every Count: The “Non‐Innocent” Nitrosyl Ligand in the Framework of IUPAC′s Oxidation‐State Formalism

Nitrosyl–metal bonding relies on the two interactions between the pair of N–O‐π* and two of the metal's d orbitals. These (back)bonds are largely covalent, which makes their allocation in the course of an oxidation‐state determination ambiguous. However, apart from M‐N‐O‐angle or net‐charge considerations, IUPAC′s “ionic approximation” is a useful tool to reliably classify nitrosyl metal complexes in an orbital‐centered approach.