Annex

Notes for calculating the percentage of dairy and egg in a cooked product

Lactose (and its derivatives), ghee and chocolate do not contribute to the percentage of dairy, provided that the final product is commercially prepared and packaged.
The calculation should be based on the percentage of uncooked dairy and uncooked egg in the entire product.

Example calculation
Product contains the following ingredients (totalling 100%):

Cooked cake:
Self-raising flour 34%
Sugar 22%
Milk 10%
Butter 15%
Eggs 7%
Water 1%

Topping and filling:
Cream 2.5%
Chocolate 8%
Salt 0.5%

Total percentage of uncooked egg is 0.

Total percentage of uncooked dairy is 2.5.

Although the cream represents most of the topping and filling, it only represents 2.5 percent of the entire product. All other egg and dairy ingredients (excluding chocolate) have been cooked with the cake and therefore do not contribute to the calculation.