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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 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. The preparation of this document by CEN is based on a mandate by the European Commission (Mandate M/330). This mandate comprises standards on sampling and analytical methods for hygienic and biological parameters as well as inorganic and organic determinants. The mandate aims to prepare standards which are applicable to sludge, treated biowaste and soil and lead to comparable results as far as this is technically feasible. This document (EN 15934:2012) has been prepared by Technical Committee CEN/TC 400 "Project Committee - Horizontal standards in the fields of sludge, biowaste and soil", the secretariat of which is held by DIN. The responsible German committee is NA 119-01-02-02 UA "Chemische und physikalische Verfahren" ("Chemical and physical processes") of NA 119-01-02 AA "Abfall- und Bodenuntersuchung" ("Examination of waste and soil") at the Water Practice Standards Committee (NAW).