C1 - Documenting the purchase and sale of CCS inputs and outputs

C1.2 Outputs:

A transaction certificate that states that the products have been produced according to the CCS

standard.

Invoices and shipping documents which show that the outgoing products have been sold to a named

entity.

C1.3 Mass balance test

For each production step, the records must demonstrate the balance between the CCS inputs and the

outputs containing the declared final amount of Claimed Material. All calculations are done based on the

weight of the materials.

In its simplest form, the equation is:

(A+B)*(1-C) = D containing A/(A+B) % of material A

A = Amount of claimed material by weight

B = Amount of non-claimed material by weight

C = Percentage of loss during production

D = Amount of final product by weight

The calculation must also take into account stock levels and rejected goods. When the properties of the

claimed material vary significantly from the other materials, and the variance could lead to significant

differences in gain or loss in production between the different materials, the organization must show

that they are taking this into consideration in their own calculations, and the CB will check these.

The final percentage of gain or loss will be compared to the expected percentage and any differences will

be investigated. Deviations of over 5% of the expected amounts will be investigated and may result in a

non-conformity assessment.