This European Standard specifies methods for the calculation of the dry matter of samples for which tt results of performed analysis are to be calculated to the dry matter basis. Depending on the nature of tt sample, the calculation is based on a determination of the dry residue (Method A) or a determination of tt water content (Method B). It applies to samples containing more than 1 % (m/m) of dry residue or more th< 1 % (m/m) of water.