This chapter reviews the estimates of the dust-to-gas and refractory-to-ice mass ratios derived from Rosetta measurements in the lost materials and the nucleus of 67P/Churyumov-Gerasimenko, respectively. First, the measurements by Rosetta instruments are described, as well as relevant characteristics of 67P. The complex picture of the activity of 67P, with its extreme North-South seasonal asymmetry, is presented. Individual estimates of the dust-to-gas and refractory-to-ice mass ratios are then presented and compared, showing wide ranges of plausible values. Rosetta's wealth of information suggests that estimates of the dust-to-gas mass ratio made in cometary comae at a single point in time may not be fully representative of the refractory-to-ice mass ratio within the cometary nuclei being observed.