The standard describes procedures for the calibration of single and multiple resistors as well as resistor combinations used as traceable standard in DC circuits. Described are the calibration procedure and the determination of the uncertainty of measurement. Examples support the user in setting up a measuring uncertainty budget. Additionally, detailed instructions for the determination of the uncertainty of measurement associated for calibration are given. The procedures described in the standard guarantee that metrological characteristic values are determined considering economic criteria and according to sufficiently expressive methods. At the same time it ensures correct and comparable measured values in the context of the indicated uncertainty of measurement.