Using info from EPC3 (Vauxhall's Electronic Parts catalogue) and also the Top Buzz website,
I thought that I would bring all the info together into one thread.
The Discussion thread is here:-
viewtopic.php?f=83&t=16785
Here is my set-up - Yellow Coding Plug set to 95 RON in a C20NE equipped Car.

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The non-technical blurb is that the coding plug is a little plug with three pins.
The centre pin is a common pin.
The outer pins are both linked to the centre pin via a specified resistor value.
Well almost -
one pin could be a direct connection (zero ohms or short circuit),
or not connected at all (Infinity ohms / open circuit).
The plug has three pins, but the socket on the loom only has two wires coming from it. See the picture above.
The resistance across the pins of the coding plug is used to set the working values within the engine ECU.
This is mainly utilised on the 2.0 litre 8 valve engines. (20NE, 20SEH and C20NE)
The settings are: -
1 - Basic Settings
2 - The ignition timing is retarded by 5 degrees from basic values. (Used to reduce pinking / pre-ignition).
3 - Increase in idle revs of 100 rpm above basic values.
4 - 5% increase in fuel enrichment when accelerating.
5 - 5% increase in fuel enrichment at all times.
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Here are the Coding Plugs listed in EPC3 for the Cavalier mk3 / Vectra-A
BLACK = Coding "A"
For Engine codes :- E16NZ, C16NZ, C16LZ2, C16NZ2, X16SZ, C18NZ, C20NE
Part No = 90276397
Opel Kat Code = 12 86 521
BLACK (USED WITH AUTOMATIC TRANSMISSION) (EXCEPT TAIWAN) = Coding "A"
For Engine code :- 20NE
Part No = 90276397
Opel Kat Code = 12 86 521
Note: FOR GULF COUNTRIES
BROWN = 98/95 RON
For Engine codes :- 16SV, 20XE
Part No = 90276401
Opel Kat Code = 12 86 522
BROWN = 98/95 RON
For Engine codes :- 20NE, 20SEH
Part No = 90276401
Opel Kat Code = 12 86 522
EXCEPT GULF COUNTRIES
BROWN = Coding "A/B"
For Engine code :- C25XE
Part No = (90307657)
Opel Kat Code = (12 86 535)
BROWN = Coding "A/B"
For Engine codes :- 20XE, C20XE
Part No = (90307657)
Opel Kat Code = (12 86 535)
Note: EXC.SWITZERLAND
GREY = Coding "A"
For Engine code :- C16LZ2, E18NV
Part No = 90 506 206 / 90 243 355
Opel Kat Code = 12 86 541
BLUE = 95/91 RON
For Engine code :- E18NVR
Part No = 90 241 961
Opel Kat Code = 12 86 525
BLUE (No Longer Sold.- USE 90307657) = Coding "A/B"
For Engine codes :- 20XE, C20XE
Part No = (90307658)
Opel Kat Code = (12 86 534)
Note: FOR SWITZERLAND
WHITE = 98/95 RON
Part No = 90241962
Opel Kat Code = 12 86 526
YELLOW = 91/95 RON
Part No = 90241963
Opel Kat Code = 12 86 527