# Regulation (EU) 2019/1009 of the European Parliament and of the Council of 5 June 2019 laying down rules on the making available on the market of EU fertilising products and amending Regulations (EC) No 1069/2009 and (EC) No 1107/2009 and repealing Regulation (EC) No 2003/2003 (Text with EEA relevance), Division 10: Where the nutrient content information requirements in this Annex are expressed in oxidised form, the nutrient content may be expressed in elemental form instead or in addition to the oxidised form in accordance with the following conversion factors:

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

phosphorus (P) phosphorus pentoxide (P2O5) × 0,436;
potassium (K) potassium oxide (K2O) × 0,830;
calcium (Ca) calcium oxide (CaO) × 0,715;
magnesium (Mg) magnesium oxide (MgO) × 0,603;
sodium (Na) sodium oxide (Na2O) × 0,742;
sulphur (S) sulphur trioxide (SO3) × 0,400.

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Source: https://www.legislation.gov.uk/eur/2019/1009/annex/III/part/I/division/10 (the official version)
Page: https://openlegislation.uk/eu-regulation-2019-1009/annex-III/part-I/division-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.