This European Standard specifies methods for the calculation of the dry matter of samples for which the results of performed analysis are to be calculated to the dry matter basis. Depending on the nature 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 % (m/m) of dry residue or more than 1 % (m/m) of water.