Template TEM - 012

Version 1.0 - Issued May 2024 - Effective May 2024

Mass Balance

About this template

This template is for all facilities who produce MarinTrust certified marine ingredients .
There are two parts to this document:
Guidance
The template with the explanation of each line
Template
The template itself to fill the mass balance information from the facility

Instructions
This template is for audit process only.
It must be coordinated and submitted to the auditor as part of the initial or annual audit.
Facilities may have their own mass balance template and records for their periodic evaluation. This template is not mandatory
to be used by the facility all the time
Objective
This guidance tries to bring some basic criteria in order to understand the Mass Balance template and the way the information
needed is filled.
Why a Mass Balance?
• Is the way to evidence the efficient use of raw materials (environmental point of view)
• To support efforts from producers to avoid fraud and/or the inclusion of IUU marine ingredients.
• To show a good management system to control different types of marine ingredients through the value chain

Introduction
The marine ingredients are basically 2 products: Fishmeal and Fish Oil. Both are normally produced in the same facility and
share part of the process line. The yields that can be expected in the production are based in the process technology of the
facility and composition of the raw material used.

• Whole fish (different species)

• By-products: Trimmings, offals, discards (wild or farmed species)

This is important to consider because the marine ingredient will have different quality characteristics depending of the raw
material and it´s freshness. The main quality parameters to consider are:

Fishmeal Fish Oil

Protein FFA (Free Fatty Acids)
Ash Moisture and impurities
Fat Peroxide
Moisture Anisidine
Salt TOTOX
FFA Fatty Acid profile (EPA and DHA)
TVN Gardner Color
Histamine

Basic criteria / considerations

It is important to consider that yields of marine ingredients depends from the raw material characteristics.

Normally fishmeal yields are better when whole fish is processed, comparing with by-products. This is explained because
whole fish has more “flesh”, therefore more protein in the fishmeal. While fishmeal from by-products are higher in ash and
lower in protein, unless there will be a process to remove part of the fish bones that will decrease ash content but increase
protein. But this will affect the final yield.
For Fishmeal, 4 parameters (Protein, Ash, Fat and Moisture) are called "proximate analysis" and usually their sum is around
100%.

In the case of fish oil, the yield depends on the raw material fat content. The more fat the raw material will have, the more fish
oil yield the facility will have.

Mass Balance
With these criteria, the mass balance can be performed for a specific lot of production/dispatch or a period of time of
production.
Due to different kind of facilities and their diverse management systems, the compilation of the data needed can be obtained,
part from the quality area, while the quantities / yields normally are in the production area and the finished product stock could
be in other area too.
The template asks for raw materials bought and in stock, product during process and final product sold and in stock during the
evaluated period.
Losses and gains have to be considered and checked with the general criteria described and the balance has to match not
only quantities but quality criteria.
Theoretically, the balance for raw materials and final products should be close to "zero". This is what is expected. But in some
complex operations the management system become complicated to match exactly the quantities and stocks.
If some issue doesn’t match, e.g. significantly difference in tons or quality parameters, more information or explanations are
necessary to be provided.

Rows in green are auto calculated

Guidance
Mass Balance Exercise

Define period of time / specific production batch / lot of dispatch :

Material/Product
Compliant Marine Ingredient
Start Date / Time for Exercise to commence
End Date / Time for Exercise to be completed
Unit weight/volume ( Tonnes, KGs, Lt etc)
Traceability Codes (if relevant)
Total Product Weight'
Raw material - Stock at start date (if not processing record all product stocks)
Raw material - Stock purchased or received in period (or if not processing record all product purchases)

Raw material - Stock used for processing

Raw material - Stock at end date (or if not processing, all product stocks)
Processing - Stock of processed product at start date
Processing - Processed product produced during period (i.e. weight of output from processing)
Processing - Processed product sold or dispatched during period
Processing - Stock of processed product at end date
Processing - Stock of partially processed product at end date
Raw material: Total in = (A + B)
Raw material: Total out = ( D + E)
Raw material: Difference = (K - L)
Processing: Processed product inputs from start date = (F + G + J)
Processing: Processed product sold and stored at end date = (H + I)
Processing: Difference = (N - O)
Conversion Rate (Yield). Calculated as a percentage of G/D.
Volume of raw material converted to a non-approved status

Volume into processing then converted to a non-approved status

Volume of processed product then converted to a non-approved status

Explanation of differences in raw material / processed products balances (raw M and P).
Explanation of conversion rates (yield) (Q) based on raw material characteristics
c production batch / lot of dispatch :
Input - output Input - output
sample 1 sample 2
Material/Product Details
1
mence 2
mpleted 3
etc) 4
5
6
ot processing record all product stocks) A
eived in period (or if not processing record all product purchases) B
N/A
ng D
not processing, all product stocks) E
ct at start date F
ed during period (i.e. weight of output from processing) G
dispatched during period H
ct at end date I
d product at end date J
K
L
M
rom start date = (F + G + J) N
d stored at end date = (H + I) O
P
a percentage of G/D. Q
a non-approved status U

d to a non-approved status V

nverted to a non-approved status W

erial / processed products balances (raw M and P).

) (Q) based on raw material characteristics
Input - output Input - output
sample 2 sample 3
Production day, 50 MT Batch, weekly fish oil production in a tank, a specific lot dispatched
to a customer.

Product to evaluate: fishmeal, fish oil, hydrolized, protein concentrate, etc.

Information to evaluate how much time is spent to perform the exercise (start)
Information to evaluate how much time is spent to perform the exercise (finish)
Depending on how quantities are normally reported
Form to identify the production/dispatch lot, batch, stack, tank, etc.
Amount of fishmeal or fish oil to evaluate as part of the exercise
Raw Material stock at time of starting the exercise
Additional entries of Raw Material during the exercise period
For formatting purposes always place "0"
Raw Material consumed/processed during the exercise period
Raw Material stock at time of finalizing the exercise
Finish Product stock at time of starting the exercise
Finish Product manufactured/processed during the exercise period
Finish Product that has been sold/dispatched during the evaluated period
Finish Product stock at time of finalizing the exercise
If product in process is left that is neither raw material nor finished product
Raw Material balance - entries / start
Raw Material balance - outputs / end
If the result is different from "0", support why
Finished product balance - entries / start
Finished product balance - outputs / end
Final balance, if the result is different from "0", support why
Yield according to raw material characteristics
In case an amount of raw material is converted into MarinTrust non-approved status
product prior to processing
In case an amount of product in process is then converted into MarinTrust non-approved
status
An amount of finished product that is then converted into MarinTrust non-approved
status

When the results of M and/or P and are not "zero", there should be an explanation
regarding the losses or gains that the process will have. For example: normal error in
weighting, raw material or marine ingredients that can be spilled through the processing
lines, blood water lost during raw material storage, etc.
The conversion rates (yield) depend on the raw material characteristics, mainly solids and
fat content. In a mass balance, the amount of solids and fat obtained as marine ingredients
cannot be more than the quantity of these solids and fats determined in the raw material.
Mass Balance Template
Version 1.0 - Issued May 2024 - Effective May 2024

Define period of time / specific production batch / lot of dispatch :

Input - output Input - output Input - output
sample 1 sample 2 sample 3
Material/Product Details
Compliant Marine Ingredient 1
Start Date / Time for Exercise to commence 2
End Date / Time for Exercise to be completed 3
Unit weight/volume ( Tonnes, KGs, Lt etc) 4
Traceability Codes (if relevant) 5
Total Product Weight' 6
Raw material - Stock at start date (if not processing record all product stocks) A
Raw material - Stock purchased or received in period (or if not processing record all product purchases) B
N/A 0 0 0
Raw material - Stock used for processing D
Raw material - Stock at end date (or if not processing, all product stocks) E
Processing - Stock of processed product at start date F
Processing - Processed product produced during period (i.e. weight of output from processing) G
Processing - Processed product sold or dispatched during period H
Processing - Stock of processed product at end date I
Processing - Stock of partially processed product at end date J
Raw material: Total in = (A + B) K
Raw material: Total out = ( D + E) L 0 0 0
Raw material: Difference = (K - L) M
Processing: Processed product inputs from start date = (F + G + J) N
Processing: Processed product sold and stored at end date = (H + I) O
Processing: Difference = (N - O) P
Conversion Rate (Yield). Calculated as a percentage of G/D. Q
Volume of raw material converted to a non-approved status U
Volume into processing then converted to a non-approved status V
Volume of processed product then converted to a non-approved status W

Explanation of differences in raw material / processed products balances (raw M and P).

Explanation of conversion rates (yield) (Q) based on raw material characteristics