Manufacturing Process Phase A: Combine all ingredients of phase A. Phase B: Slowly add Cosphaderm® X 34 to phase A under stirring and stir until complete dissolution. Phase C: Prepare phase C and heat phase A+B and C separately to 80 °C. Add phase C to phase A+B and homogenise the formulation. Adjust pH to 5.5 +_ 0.05. Specification Appearance: White, shiny emulsion pH: 5.5 +_ 0.05 Stability: Michas not