Cocoa powder has no E-number, as it is usually not an excipient but a food, although in the context of dietary supplements it can act as an excipient. Cocoa powder is made from roasted, ground cocoa beans.
Pharma Nord uses unsweetened and low-fat cocoa powder. The fact that the powder is low in fat means that it contains about 10-12% fat. Ordinary cocoa powder contains 20-26% fat. The fat percentage is reduced by removing some of the cocoa butter.
It is used in some soft capsules to protect the contents from light as a natural alternative to caramel colour.