The Harmonized IUPAC1 Guidelines for the Use of Recovery Information in Analytical Measurement were adopted by reference for Codex purposes with the exception of the first two sentences of Recommendation.
For Codex purposes, Recommendation 1 of the IUPAC Guidelines therefore reads as follows:
It is of over-riding importance that all data, when reported, should (a) be clearly identified as to whether or not a recovery correction has been applied and (b) if a recovery correction has been applied, the amount of the correction and the method by which it was derived should be included with the report. This will promote direct comparability of data sets. Correction functions should be established on the basis of appropriate statistical considerations, documented, archived and available to the client.