This European Standard specifies methods for the calculation of the dry matter fraction of sludge@ treated biowaste@ soil and waste for which the results of performed analysis are to be calculated to the dry matter basis. Depending on the nature and origin of the sample@ the calculation is based on a determination of the dry residue (Method A) or a determination of the water content (Method B). It applies to samples containing more than 1 % (mass fraction) of dry residue or more than 1 % (mass fraction) of water. Method A applies to sludge@ treated biowaste@ soil and solid waste. Method B applies to liquid waste and to samples which are suspected or known to contain volatiles except for water.