From a link to BPL
X -(70 - Y)/2 = Z
In Fahrenheit but it works in a Celsius conversion also
Where X is the Outer/warmer bag and Y in the Inner/cooler bag
I've just used it for my combination and I think it gives a very conservative rating so suitable for cold sleepers such as myself
I used it to work out the limit for my own combination of the half bag and parka inside my Ultra Flouro and got a rating of -20C for my legs and -30C for my torso
Which is what I have been assuming for ages as the top half but I was a little surprised at the leg rating as it "feels" a lot warmer than that