# Commission Implementing Regulation (EU) 2016/1240 of 18 May 2016 laying down rules for the application of Regulation (EU) No 1308/2013 of the European Parliament and of the Council with regard to public intervention and aid for private storage (Text with EEA relevance), Division 9.2: The method is not directly applicable to wheat. The procedure to be followed for characterising the baking properties of wheat is as follows:

Extent: E+W+S+N.I.

Clean the wheat sample, and determine the moisture content of the cleaned wheat. If the moisture content is within the range 15,0 % to 16,0 %, do not temper the wheat. If the moisture content is outside this range, adjust the moisture content to 15,5 ± 0,5 %, at least three hours prior to milling.
Mill the wheat into flour using a Buehler laboratory mill MLU 202 or a Brabender Quadrumat Senior mill or similar equipment having the same characteristics.
Choose a milling procedure that yields a flour of minimum 72 % extraction, with an ash content of 0,50 to 0,60 % on dry matter basis.
Determine the ash content of the flour according to Annex II to Commission Regulation (EU) No 234/2010 and the moisture content according to this Regulation. Calculate the extraction rate by the equation:
E = (((100 – f) F)/(100 – w) W) × 100 %
where:
Eextraction rate,
fmoisture of the flour,
wmoisture content of the wheat,
Fmass of flour produced with moisture content f,
Wmass of wheat milled with moisture content w.

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Source: https://www.legislation.gov.uk/eur/2016/1240/annex/I/part/III/division/1/division/9/division/9.2 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1240/annex-I/part-III/division-1/division-9/division-9.2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.