title: Commission Implementing Regulation (EU) 2019/1975 of 31 October 2019 amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

text:
                  29.11.2019

                  EN

                  Official Journal of the European Union

                  L 308/4

         COMMISSION IMPLEMENTING REGULATION (EU) 2019/1975
         of 31 October 2019
         amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
         THE EUROPEAN COMMISSION,
         Having regard to the Treaty on the Functioning of the European Union,
         Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (1), and in particular the third subparagraph of Article 5(1), Articles 5a(2), 5b(7), 6(5) and 7(2), the third and fourth subparagraphs of Article 8(3) and Article 19(3) thereof,
         Whereas:

                     (1)

                     Due to the adoption of Regulation (EU) 2018/1091 of the European Parliament and of the Council (2) and Commission Implementing Regulation (EU) 2018/1874 (3), which introduced the Integrated Farm Statistics (IFS), the Union typology for agricultural holdings set out in Commission Implementing Regulation (EU) 2015/220 (4) needs to be adapted.

                     (2)

                     The type of farming and the economic size of the holding is to be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and to introduce the concept of ‘standard output coefficient’ for that purpose. Those standard output coefficients need to be established by product and in line with the list of variables of the IFS set out in Annex III of Regulation (EU) 2018/1091 and described in Annex I to Implementing Regulation (EU) 2018/1874 and a correspondence between the variables of the IFS and the headings of the farm return of the Farm Accountancy Data Network (FADN) needs to be established. The relevant products for which a standard output coefficient is required should be defined in Implementing Regulation (EU) 2015/220 rather than in Regulation (EU) 2018/1091.

                     (3)

                     Articles 11 to 14 of Implementing Regulation (EU) 2015/220 set out detailed procedures in relation to the standard fee. In order to facilitate the network operations of collection of accountancy data on the incomes and business operation of agricultural holdings in the Union, the responsibilities in relation to due completion of the farm returns and to the standard fee need to be clarified. In addition, in accordance with Article 19(2) of Regulation (EC) No 1217/2009, it is appropriate to specify that costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies are under the responsibility of the Member States.

                     (4)

                     In order to support earlier availability, completeness and increased quality of accountancy data submitted by Member States, the deadlines for data transmission and the procedure in relation to the payment of the standard fee have been reviewed by the Commission and consequently, there is a need to modify them. They are linked to the timing of delivery and completeness of the FADN data delivered to the Commission.

                     (5)

                     Following the request of Czechia and Denmark to change the number of returning holdings and threshold of economic size due to structural changes in agriculture, it is appropriate to allow those Member States to revise their selection plans or threshold of economic size for the accounting year 2020 and to redistribute or adjust the number of returning holdings accordingly.

                     (6)

                     Annex IV to Implementing Regulation (EU) 2015/220 provides the correspondence table linking Implementing Regulation (EU) 2018/1874 and the FADN farm returns. In this annex, the terms ‘standard output’ and ‘standard output coefficient’ should be defined. There is a need to align the correspondence table in that Annex to reflect the definition of variables in Regulation (EU) 2018/1091 and Implementing Regulation (EU) 2018/1874.

                     (7)

                     In Annex VI to Implementing Regulation (EU) 2015/220, the principles for calculation of ‘standard output’ and ‘standard output coefficient’ should be defined. They should be calculated for each relevant product and for each region by the Member States. In order to avoid potential errors and provide basis for reflection on a common methodology, Member States should be required to submit their methodology(ies) for calculating their respective standard output coefficients to the Commission.

                     (8)

                     Annex VIII to Implementing Regulation (EU) 2015/220 sets out the form and layout of the accountancy data contained in the farm returns. For the sake of clarity, that Annex should be adapted to reflect the abolition of the sugar quota and the resulting changes to the notification obligations as set out in Commission Implementing Regulation (EU) 2017/1185 (5), the need to align the depreciation of ‘biological assets – plants’ to the international accounting standards, the need to align the names of the standard output coefficients to the names used in Implementing Regulation (EU) 2018/1874 and the new codes introduced by Regulation (EU) 2017/2393 of the European Parliament and of the Council (6).

                     (9)

                     Implementing Regulation (EU) 2015/220 should therefore be amended accordingly.

                     (10)

                     Having regard to the nature of the amendments, this Regulation should apply as from the accounting year 2020.

                     (11)

                     The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network,

               HAS ADOPTED THIS REGULATION:

            Article 1
            Implementing Regulation (EU) 2015/220 is amended as follows:

                        (1)

                        Article 6 is replaced by the following:

                           ‘Article 6
                           Standard output coefficient and total standard output of a holding

                              1.   The method for the calculation to determine the standard output coefficient of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedure for collecting the corresponding data are set out in Annexes IV and VI to this Regulation.
                              The standard output coefficient of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for the crop and livestock variables listed in Part B.I of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.

                              2.   The total standard output of a holding shall be obtained by multiplying the standard output coefficient of each crop and livestock variable by the number of corresponding units.’;

                        (2)

                        in Article 11, the following second paragraph is added:
                        ‘Accountancy offices and administrative departments carrying out duties of accountancy offices shall be responsible for the due and timely completion of the farm returns so that they can be submitted by liaison agencies within the deadlines referred to in Article 14(3) and (4) of this Regulation.’;

                        (3)

                        in Article 13, the following third, fourth and fifth paragraphs are added:
                        ‘The standard fee shall contribute to the costs of due completion of the farm returns and of improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns, in particular by the accountancy offices and by administrative departments carrying out duties of accountancy offices in this respect.
                        The standard fee paid to the Member States for the eligible number of duly completed farm returns transferred to the Commission shall become the resources of the Member State and no longer of the Union.
                        Covering the costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall be under the responsibility of the Member States.’;

                        (4)

                        in Article 14(4), the first subparagraph is replaced by the following:

                           ‘4.   To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018, EUR 5 for the accounting years 2019 and 2020 and EUR 10 from the accounting year 2021 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.’;

                        (5)

                        Annexes I, II, IV, VI and VIII are amended in accordance with the Annex to this Regulation.

            Article 2
            This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
            It shall apply from the accounting year 2020.

            This Regulation shall be binding in its entirety and directly applicable in all Member States.
            Done at Brussels, 31 October 2019.

                  For the Commission

                  The President

               Jean-Claude JUNCKER

            (1)  OJ L 328, 15.12.2009, p. 27.

            (2)  Regulation (EU) 2018/1091 of the European Parliament and of the Council of 18 July 2018 on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011 (OJ L 200, 7.8.2018, p. 1).

            (3)  Commission Implementing Regulation (EU) 2018/1874 of 29 November 2018 on the data to be provided for 2020 under Regulation (EU) 2018/1091 of the European Parliament and of the Council on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011, as regards the list of variables and their description (OJ L 306, 30.11.2018, p. 14).

            (4)  Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 46, 19.2.2015, p. 1).

            (5)  Commission Implementing Regulation (EU) 2017/1185 of 20 April 2017 laying down rules for the application of Regulations (EU) No 1307/2013 and (EU) No 1308/2013 of the European Parliament and of the Council as regards notifications to the Commission of information and documents and amending and repealing several Commission Regulations (OJ L 171, 4.7.2017, p. 113).

            (6)  Regulation (EU) 2017/2393 of the European Parliament and of the Council of 13 December 2017 amending Regulations (EU) No 1305/2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD), (EU) No 1306/2013 on the financing, management and monitoring of the common agricultural policy, (EU) No 1307/2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy, (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products and (EU) No 652/2014 laying down provisions for the management of expenditure relating to the food chain, animal health and animal welfare, and relating to plant health and plant reproductive material (OJ L 350, 29.12.2017, p. 15).

            ANNEX
            Annexes I, II, IV, VI and VIII to Implementing Regulation (EU) 2015/220 are amended as follows:

                        (1)

                        in Annex I, the entries related to Czechia and Denmark are replaced by the following:

                                    ‘Czechia

                                    15 000

                                    Denmark

                                    25 000 ’

                        (2)

                        in Annex II, the entries related to Czechia and Denmark are replaced by the following:

                                    ‘745

                                    CZECHIA

                                    1 282

                                    370

                                    DENMARK

                                    1 600 ’

                        (3)

                        Annex IV is amended as follows:

                                    (a)

                                    the following definitions are inserted before Part A:
                                    ‘The following definitions apply:

                                                (a)

                                                   Standard output (SO) is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.

                                                (b)

                                                   Standard output coefficient (SOC) is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m2, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted.

                                                (c)

                                                   Total SO of a holding is the sum of the individual production units of a specific holding multiplied by their respective SOC.’

                                    (b)

                                    Parts A and B are replaced by the following:
                                    ‘A.   PARTICULAR TYPES OF FARMING SPECIALISATION
                                    The particular types of farming specialisation are defined by two features:

                                                (a)

                                                The nature of the variables concerned
                                                The variables refer to the list of variables surveyed in the 2020 census: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex (1).

                                                (b)

                                                The conditions determining the class limits
                                                Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding.
                                                All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.

                                                   Specialist holdings – crop products

                                                            Types of farming
                                                            (* for better readability the six columns under this heading are reproduced in Part C of this Annex)

                                                            Methods for the calculation of particular types of farming specialisations
                                                            IF (C1) AND (C2) AND (C3) THEN (S1)

                                                            General

                                                            Description

                                                            Principal

                                                            Description

                                                            Particular specialisations

                                                            Description
                                                            (S1)

                                                            Description of the calculation
                                                            (D1)

                                                            Code of variables and conditions
                                                            (ref. Part B of this Annex)

                                                            Condition 1 (C1)

                                                            Condition 2
                                                            (C2)

                                                            Condition 3
                                                            (C3)

                                                            1

                                                            Specialist field crops

                                                            15

                                                            Specialist cereals oilseeds and protein crops

                                                            151

                                                            Specialist cereals (other than rice), oilseeds and protein crops

                                                            Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 > 2/3

                                                            P151 + P16 + SO_CLND014 > 2/3

                                                            152

                                                            Specialist rice

                                                            Rice > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 > 2/3

                                                            SO_CLND013 > 2/3

                                                            153

                                                            Cereals, oilseeds, protein crops and rice combined

                                                            Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 > 2/3

                                                            16

                                                            General field cropping

                                                            161

                                                            Specialist root crops

                                                            Potatoes, sugar beet and other root crops n.e.c. > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            P17 > 2/3

                                                            162

                                                            Cereals, oilseeds, protein crops and root crops combined

                                                            Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3

                                                            163

                                                            Specialist field vegetables

                                                            Fresh vegetables (including melons) and strawberries — Open field > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            SO_CLND045 > 2/3

                                                            164

                                                            Specialist tobacco

                                                            Tobacco > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            SO_CLND032 > 2/3

                                                            165

                                                            Specialist cotton

                                                            Cotton > 2/3

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            SO_CLND030 > 2/3

                                                            166

                                                            Various field crops combined

                                                            Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165

                                                            P1 > 2/3

                                                            P15 + P16 + SO_CLND014 ≤ 2/3

                                                            2

                                                            Specialist horticulture

                                                            21

                                                            Specialist horti-culture indoor

                                                            211

                                                            Specialist vegetables indoor

                                                            Vegetables (including melons) and strawberries under glass or high accessible cover > 2/3

                                                            P2 > 2/3

                                                            SO_CLND081 + SO_CLND082 > 2/3

                                                            SO_CLND081 > 2/3

                                                            212

                                                            Specialist flowers and ornamentals indoor

                                                            Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3

                                                            P2 > 2/3

                                                            SO_CLND081 + SO_CLND082 > 2/3

                                                            SO_CLND082 > 2/3

                                                            213

                                                            Mixed horticulture indoor specialist

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212

                                                            P2 > 2/3

                                                            SO_CLND081 + SO_CLND082 > 2/3

                                                            22

                                                            Specialist horti-culture outdoor

                                                            221

                                                            Specialist vegetables outdoor

                                                            Fresh vegetables (including melons) and strawberries — Market gardening > 2/3

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 > 2/3

                                                            SO_CLND044 > 2/3

                                                            222

                                                            Specialist flowers and ornamentals outdoor

                                                            Flowers and ornamental plants (excluding nurseries) > 2/3

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 > 2/3

                                                            SO_CLND046 > 2/3

                                                            223

                                                            Mixed horticulture outdoor specialist

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 > 2/3

                                                            23

                                                            Other horticulture

                                                            231

                                                            Specialist mushrooms

                                                            Mushrooms > 2/3

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

                                                            SO_CLND079 > 2/3

                                                            232

                                                            Specialist nurseries

                                                            Nurseries > 2/3

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

                                                            SO_CLND070 > 2/3

                                                            233

                                                            Various horticulture

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232

                                                            P2 > 2/3

                                                            SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

                                                            3

                                                            Specialist permanent crops

                                                            35

                                                            Specialist vineyards

                                                            351

                                                            Specialist quality wine

                                                            Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3

                                                            P3 > 2/3

                                                            SO_CLND062> 2/3

                                                            SO_CLND064 + SO_CLND065 > 2/3

                                                            352

                                                            Specialist wine other than quality wine

                                                            Grapes for other wines n.e.c. (without PDO/PGI) > 2/3

                                                            P3 > 2/3

                                                            SO_CLND062> 2/3

                                                            SO_CLND066 > 2/3

                                                            353

                                                            Specialist table grapes

                                                            Grapes for table use > 2/3

                                                            P3 > 2/3

                                                            SO_CLND062> 2/3

                                                            SO_CLND067 > 2/3

                                                            354

                                                            Other vineyards

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353

                                                            P3 > 2/3

                                                            SO_CLND062> 2/3

                                                            36

                                                            Specialist fruit and citrus fruit

                                                            361

                                                            Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)

                                                            Fruit of temperate climate zones and berries (excluding strawberries) > 2/3

                                                            P3 > 2/3

                                                            SO_CLND055+ SO_CLND061> 2/3

                                                            SO_CLND056_57 + SO_CLND059 > 2/3

                                                            362

                                                            Specialist citrus fruit

                                                            Citrus fruits > 2/3

                                                            P3 > 2/3

                                                            SO_CLND055+ SO_CLND061> 2/3

                                                            SO_CLND061> 2/3

                                                            363

                                                            Specialist nuts

                                                            Nuts > 2/3

                                                            P3 > 2/3

                                                            SO_CLND055 + SO_CLND061> 2/3

                                                            SO_CLND060 > 2/3

                                                            364

                                                            Specialist tropical and subtropical fruits

                                                            Fruit from subtropical and tropical climate zones > 2/3

                                                            P3 > 2/3

                                                            SO_CLND055 + SO_CLND061> 2/3

                                                            SO_CLND058 > 2/3

                                                            365

                                                            Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364

                                                            P3 > 2/3

                                                            SO_CLND055 + SO_CLND061> 2/3

                                                            37

                                                            Specialist olives

                                                            370

                                                            Specialist olives

                                                            Olives > 2/3

                                                            P3 > 2/3

                                                            SO__CLND069 > 2/3

                                                            38

                                                            Various permanent crops combined

                                                            380

                                                            Various permanent crops combined

                                                            Holdings meeting condition C1, excluding those in classes 351 to 370

                                                            P3 > 2/3

                                                   Specialist holdings — Animal production

                                                            Types of farming
                                                            (* for better readability the six columns under this heading are reproduced in Part C of this Annex)

                                                            Methods for the calculation of particular types of farming specialisations
                                                            IF (C1) AND (C2) AND (C3) THEN (S1)

                                                            General

                                                            Description

                                                            Principal

                                                            Description

                                                            Particular specialisations

                                                            Description
                                                            (S1)

                                                            Description of the calculation
                                                            (D1)

                                                            Code of variables and conditions
                                                            (ref. Part B of this Annex)

                                                            Condition 1 (C1)

                                                            Condition 2
                                                            (C2)

                                                            Condition 3
                                                            (C3)

                                                            4

                                                            Specialist grazing livestock

                                                            45

                                                            Specialist dairying

                                                            450

                                                            Specialist dairying

                                                            Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

                                                            P4 > 2/3

                                                            SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4

                                                            46

                                                            Specialist cattle — rearing and fattening

                                                            460

                                                            Specialist cattle — rearing and fattening

                                                            All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows))
                                                            > 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND
                                                            grazing livestock > 1/10 of grazing livestock and forage

                                                            P4 > 2/3

                                                            P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4

                                                            47

                                                            Cattle — dairying, rearing and fattening combined

                                                            470

                                                            Cattle — dairying, rearing and fattening combined

                                                            All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450

                                                            P4 > 2/3

                                                            P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450

                                                            48

                                                            Sheep, goats and other grazing livestock

                                                            481

                                                            Specialist sheep

                                                            Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

                                                            P4 > 2/3

                                                            Holdings meeting condition C1, excluding those in classes 450, 460 and 470

                                                            SO_CLVS012 > 2/3 GL AND GL > 1/10 P4

                                                            482

                                                            Sheep and cattle combined

                                                            All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

                                                            P4 > 2/3

                                                            Holdings meeting condition C1, excluding those in classes 450, 460 and 470

                                                            P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4

                                                            483

                                                            Specialist goats

                                                            Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

                                                            P4 > 2/3

                                                            Holdings meeting condition C1, excluding those in classes 450, 460 and 470

                                                            SO_CLVS015 > 2/3 GL AND GL > 1/10 P4

                                                            484

                                                            Various grazing livestock

                                                            Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483

                                                            P4 > 2/3

                                                            Holdings meeting condition C1, excluding those in classes 450, 460 and 470

                                                            5

                                                            Specialist granivores

                                                            51

                                                            Specialist pigs

                                                            511

                                                            Specialist pig rearing

                                                            Breeding sows > 2/3

                                                            P5 > 2/3

                                                            P51 > 2/3

                                                            SO_CLVS019 > 2/3

                                                            512

                                                            Specialist pig fattening

                                                            Piglets and other pigs > 2/3

                                                            P5 > 2/3

                                                            P51 > 2/3

                                                            SO_CLVS018 + SO_CLVS020 > 2/3

                                                            513

                                                            Pig rearing and fattening combined

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512

                                                            P5 > 2/3

                                                            P51 > 2/3

                                                            52

                                                            Specialist poultry

                                                            521

                                                            Specialist laying hens

                                                            Laying hens > 2/3

                                                            P5 > 2/3

                                                            P52 > 2/3

                                                            SO_CLVS022 > 2/3

                                                            522

                                                            Specialist poultry-meat

                                                            Broilers and other poultry > 2/3

                                                            P5 > 2/3

                                                            P52 > 2/3

                                                            SO_CLVS021 + SO_CLVS023 > 2/3

                                                            523

                                                            Laying hens and poultry-meat combined

                                                            Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522

                                                            P5 > 2/3

                                                            P52 > 2/3

                                                            53

                                                            Various granivores combined

                                                            530

                                                            Various granivores combined

                                                            Holdings meeting condition C1, excluding those in classes 511 to 523

                                                            P5 > 2/3

                                                   Mixed holdings

                                                            Types of farming
                                                            (* for better readability the six columns under this heading are reproduced in Part C of this Annex)

                                                            Methods for the calculation of particular types of farming specialisations
                                                            IF (C1) AND (C2) AND (C3) THEN (S1)

                                                            General

                                                            Description

                                                            Principal

                                                            Description

                                                            Particular specialisations

                                                            Description
                                                            (S1)

                                                            Description of the calculation
                                                            (D1)

                                                            Code of variables and conditions
                                                            (ref. Part B of this Annex)

                                                            Condition 1 (C1)

                                                            Condition 2
                                                            (C2)

                                                            Condition 3
                                                            (C3)

                                                            6

                                                            Mixed cropping

                                                            61

                                                            Mixed cropping

                                                            611

                                                            Horticulture and permanent crops combined

                                                            Horticulture > 1/3 AND permanent crops > 1/3

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            P2 > 1/3 AND P3 > 1/3

                                                            612

                                                            Field crops and horticulture combined

                                                            General cropping > 1/3 AND horticulture > 1/3

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            P1 > 1/3 AND P2 > 1/3

                                                            613

                                                            Field crops and vineyards combined

                                                            General cropping > 1/3 AND vineyards > 1/3

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            P1 > 1/3 AND SO_CLND062> 1/3

                                                            614

                                                            Field crops and permanent crops combined

                                                            General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3

                                                            615

                                                            Mixed cropping, mainly field crops

                                                            General cropping > 1/3 AND no other activity > 1/3

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3

                                                            616

                                                            Other mixed cropping

                                                            Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615

                                                            (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

                                                            7

                                                            Mixed livestock

                                                            73

                                                            Mixed livestock, mainly grazing livestock

                                                            731

                                                            Mixed livestock, mainly dairying

                                                            Bovine, dairying > 1/3 of grazing livestock AND dairy cows > 1/2 of dairying bovine

                                                            P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3

                                                            P4 > P5

                                                            P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

                                                            732

                                                            Mixed livestock, mainly non-dairying grazing livestock

                                                            Holdings meeting conditions C1 and C2, excluding holdings in class 731

                                                            P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

                                                            P4 > P5

                                                            74

                                                            Mixed livestock, mainly granivores

                                                            741

                                                            Mixed livestock: granivores and dairying

                                                            Bovine, dairying > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairying

                                                            P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

                                                            P4 ≤ P5

                                                            P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

                                                            742

                                                            Mixed livestock: granivores and non-dairying grazing livestock

                                                            Holdings meeting conditions C1 and C2, excluding holdings in class 741

                                                            P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

                                                            P4 ≤ P5

                                                            8

                                                            Mixed crops – livestock

                                                            83

                                                            Field crops – grazing livestock combined

                                                            831

                                                            Field crops combined with dairying

                                                            Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying < general cropping

                                                            Holdings not included in classes 151-742 and 999

                                                            P1> 1/3 AND P4 > 1/3

                                                            P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1

                                                            832

                                                            Dairying combined with field crops

                                                            Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying ≥ general cropping

                                                            Holdings not included in classes 151-742 and 999

                                                            P1> 1/3 AND P4 > 1/3

                                                            P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1

                                                            833

                                                            Field crops combined with non-dairying grazing livestock

                                                            General cropping > grazing livestock and forage, excluding holdings in class 831

                                                            Holdings not included in classes 151-742 and 999

                                                            P1> 1/3 AND P4 > 1/3

                                                            P1 > P4; excluding 831

                                                            834

                                                            Non-dairying grazing livestock combined with field crops

                                                            Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833

                                                            Holdings not included in classes 151-742 and 999

                                                            P1> 1/3 AND P4 > 1/3

                                                            84

                                                            Various crops and livestock combined

                                                            841

                                                            Field crops and granivores combined

                                                            General cropping > 1/3 AND granivores > 1/3

                                                            Holdings not included in classes 151-742 and 999

                                                            Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

                                                            P1> 1/3 AND P5 > 1/3

                                                            842

                                                            Permanent crops and grazing livestock combined

                                                            Permanent crops > 1/3 AND grazing livestock and forage > 1/3

                                                            Holdings not included in classes 151-742 and 999

                                                            Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

                                                            P3 > 1/3 AND P4 > 1/3

                                                            843

                                                            Apiculture

                                                            Bees > 2/3

                                                            Holdings not included in classes 151-742 and 999

                                                            Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

                                                            SO_CLVS030 > 2/3

                                                            844

                                                            Various mixed crops and livestock

                                                            Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843

                                                            Holdings not included in classes 151-742 and 999

                                                            Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

                                                   Non-classified holdings

                                                            Types of farming
                                                            (* for better readability the six columns under this heading are reproduced in Part C of this Annex)

                                                            Methods for the calculation of particular types of farming specialisations
                                                            IF (C1) AND (C2) AND (C3) THEN (S1)

                                                            General

                                                            Description

                                                            Principal

                                                            Description

                                                            Particular specialisations

                                                            Description
                                                            (S1)

                                                            Description of the calculation

                                                            Code of variables and conditions
                                                            (ref. Part B of this Annex)

                                                            Condition 1 (C1)

                                                            Condition 2
                                                            (C2)

                                                            Condition 3
                                                            (C3)

                                                            9

                                                            Non-classified holdings

                                                            99

                                                            Non-classified holdings

                                                            999

                                                            Non-classified holdings

                                                            Total SO = 0

                                          B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES
                                    I.   Correspondence between the headings of the 2020 Union survey on integrated farm statistics (‘IFS 2020’) referred to in Implementing Regulation (EU) 2018/1874, the headings to be collected for the SOC 2017 and the farm return of the FADN

                                                Equivalent headings for the application of SOCs

                                                IFS code

                                                IFS 2020 (Implementing Regulation (EU) 2018/1874)

                                                SOC code

                                                2017 SOC heading

                                                FADN farm return
                                                (Annex VIII to this Regulation)

                                                   I. Crops

                                                CLND004

                                                Common wheat and spelt

                                                SOC_CLND004

                                                Common wheat and spelt

                                                10110. Common wheat and spelt

                                                CLND005

                                                Durum wheat

                                                SOC_CLND005

                                                Durum wheat

                                                10120. Durum wheat

                                                CLND006

                                                Rye and winter cereal mixtures (maslin)

                                                SOC_CLND006

                                                Rye and winter cereal mixtures (maslin)

                                                10130. Rye and winter cereal mixtures (maslin)

                                                CLND007

                                                Barley

                                                SOC_CLND007

                                                Barley

                                                10140. Barley

                                                CLND008

                                                Oats and spring cereal mixtures (mixed grain other than maslin)

                                                SOC_CLND008

                                                Oats and spring cereal mixtures (mixed grain other than maslin)

                                                10150. Oats and spring cereal mixtures (mixed grain other than maslin)

                                                CLND009

                                                Grain maize and corn-cob mix

                                                SOC_CLND009

                                                Grain maize and corn-cob mix

                                                10160. Grain maize and corn-cob mix

                                                CLND010
                                                CLND011
                                                CLND012

                                                Triticale
                                                Sorghum
                                                Other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

                                                SOC_CLND010_011_012

                                                Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

                                                10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

                                                CLND013

                                                Rice

                                                SOC_CLND013

                                                Rice

                                                10170. Rice

                                                CLND014

                                                Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

                                                SOC_CLND014

                                                Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

                                                10210. Field peas, beans and sweet lupins
                                                10220. Lentils, chickpeas and vetches
                                                10290. Other protein crops

                                                CLND015

                                                Field peas, beans and sweet lupins

                                                SOC_CLND015

                                                Field peas, beans and sweet lupins

                                                10210. Field peas, beans and sweet lupins

                                                CLND017

                                                Potatoes (including seed potatoes)

                                                SOC_CLND017

                                                Potatoes (including seed potatoes)

                                                10300. Potatoes (including early potatoes and seed potatoes)

                                                CLND018

                                                Sugar beet (excluding seed)

                                                SOC_CLND018

                                                Sugar beet (excluding seed)

                                                10400. Sugar beet (excluding seed)

                                                CLND019

                                                Other root crops n.e.c.

                                                SOC_CLND019

                                                Other root crops n.e.c.

                                                10500. Other root crops n.e.c.

                                                CLND022

                                                Rape and turnip rape seeds

                                                SOC_CLND022

                                                Rape and turnip rape seeds

                                                10604. Rape and turnip rape seeds

                                                CLND023

                                                Sunflower seed

                                                SOC_CLND023

                                                Sunflower seed

                                                10605. Sunflower seed

                                                CLND024

                                                Soya

                                                SOC_CLND024

                                                Soya

                                                10606. Soya

                                                CLND025

                                                Linseed (oil flax)

                                                SOC_CLND025

                                                Linseed (oil flax)

                                                10607. Linseed (oil flax)

                                                CLND026

                                                Other oilseed crops n.e.c.

                                                SOC_CLND026

                                                Other oilseed crops n.e.c.

                                                10608. Other oil seed crops n.e.c

                                                CLND028

                                                Fibre flax

                                                SOC_CLND028

                                                Fibre flax

                                                10609. Fibre flax

                                                CLND029

                                                Hemp

                                                SOC_CLND029

                                                Hemp

                                                10610. Hemp

                                                CLND030

                                                Cotton

                                                SOC_CLND030

                                                Cotton

                                                10603. Cotton

                                                CLND031

                                                Other fibre crops n.e.c.

                                                SOC_CLND031

                                                Other fibre crops n.e.c.

                                                10611. Other fibre crops n.e.c

                                                CLND032

                                                Tobacco

                                                SOC_CLND032

                                                Tobacco

                                                10601. Tobacco

                                                CLND033

                                                Hops

                                                SOC_CLND033

                                                Hops

                                                10602. Hops

                                                CLND034

                                                Aromatic, medicinal and culinary plants

                                                SOC_CLND034

                                                Aromatic, medicinal and culinary plants

                                                10612. Aromatic, medicinal and culinary plants

                                                CLND035
                                                CLND036

                                                Energy crops n.e.c.
                                                Other industrial crops n.e.c.

                                                SOC_CLND035_036

                                                Energy and other industrial crops n.e.c.

                                                10613. Sugar cane
                                                10690. Energy and other industrial crops n.e.c.

                                                CLND037

                                                Plants harvested green from arable land

                                                SOC_CLND037

                                                Plants harvested green from arable land

                                                CLND038

                                                Temporary grasses and grazings

                                                SOC_CLND038

                                                Temporary grasses and grazings

                                                10910. Temporary grasses and grazings

                                                CLND039

                                                Leguminous plants harvested green

                                                SOC_CLND039

                                                Leguminous plants harvested green

                                                10922. Leguminous plants harvested green

                                                CLND040

                                                Green maize

                                                SOC_CLND040

                                                Green maize

                                                10921. Green maize

                                                CLND041
                                                CLND042

                                                Other cereals harvested green (excluding green maize) Other plants harvested green from arable land n.e.c.

                                                SOC_CLND041_042

                                                Other plants and cereals (excluding maize) harvested green n.e.c.

                                                10923. Other plants and cereals (excluding green maize) harvested green n.e.c.

                                                CLND043

                                                Fresh vegetables (including melons) and strawberries

                                                SOC_CLND043

                                                Fresh vegetables (including melons) and strawberries – outdoor

                                                CLND044

                                                Fresh vegetables (including melons) and strawberries — Market gardening

                                                SOC_CLND044

                                                Fresh vegetables (including melons) and strawberries — Market gardening

                                                10712. Fresh vegetables (including melons) and strawberries — Market gardening

                                                CLND045

                                                Fresh vegetables (including melons) and strawberries — Open field

                                                SOC_CLND045

                                                Fresh vegetables (including melons) and strawberries — Open field

                                                10711. Fresh vegetables (including melons) and strawberries — Open field

                                                CLND046

                                                Flowers and ornamental plants (excluding nurseries)

                                                SOC_CLND046

                                                Flowers and ornamental plants (excluding nurseries) - outdoor

                                                10810. Flowers and ornamental plants (excluding nurseries)

                                                CLND047

                                                Seeds and seedlings

                                                SOC_CLND047

                                                Seeds and seedlings

                                                11000. Arable land seed and seedlings

                                                CLND048
                                                CLND083

                                                Other arable land crops n.e.c.
                                                Other arable land crops under glass or high accessible cover

                                                SOC_CLND048_083

                                                Other arable land crops n.e.c. including under glass or high accessible cover

                                                11100. Other arable land crops n.e.c. including under glass or high accessible cover

                                                CLND049

                                                Fallow land

                                                SOC_CLND049

                                                Fallow land

                                                11200. Fallow land

                                                CLND050

                                                Permanent grassland

                                                SOC_CLND050

                                                Permanent grassland

                                                CLND051

                                                Pasture and meadow, excluding rough grazings

                                                SOC_CLND051

                                                Pasture and meadow, excluding rough grazings

                                                30100. Pasture and meadow, excluding rough grazings

                                                CLND052

                                                Rough grazings

                                                SOC_CLND052

                                                Rough grazings

                                                30200. Rough grazings

                                                CLND053

                                                Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

                                                SOC_CLND053

                                                Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

                                                30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

                                                CLND055

                                                Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)

                                                SOC_CLND055

                                                Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)

                                                SOC_CLND056_057

                                                Fruit of temperate climate zones

                                                CLND056

                                                Pome fruits

                                                SOC_CLND056

                                                Pome fruits

                                                40101. Pome fruits

                                                CLND057

                                                Stone fruits

                                                SOC_CLND057

                                                Stone fruits

                                                40102. Stone fruits

                                                CLND058

                                                Fruits from subtropical and tropical climate zones

                                                SOC_CLND058

                                                Fruits from subtropical and tropical climate zones

                                                40115. Fruits from subtropical and tropical climate zones

                                                CLND059

                                                Berries (excluding strawberries)

                                                SOC_CLND059

                                                Berries (excluding strawberries)

                                                40120. Berries (excluding strawberries)

                                                CLND060

                                                Nuts

                                                SOC_CLND060

                                                Nuts

                                                40130. Nuts

                                                CLND061

                                                Citrus fruits

                                                SOC_CLND061

                                                Citrus fruits

                                                40200. Citrus fruits

                                                CLND062

                                                Grapes

                                                SOC_CLND062

                                                Grapes

                                                CLND063

                                                Grapes for wines

                                                SOC_CLND063

                                                Grapes for wines

                                                CLND064

                                                Grapes for wines with protected designation of origin (PDO)

                                                SOC_CLND064

                                                Grapes for wines with protected designation of origin (PDO)

                                                40411. Wine with protected designation of origin (PDO) 40451. Grapes for wines with protected designation of origin (PDO)

                                                CLND065

                                                Grapes for wines with protected geographical indication (PGI)

                                                SOC_CLND065

                                                Grapes for wines with protected geographical indication (PGI)

                                                40412. Wine with protected geographical indication (PGI)
                                                40452. Grapes for wines with protected geographical indication (PGI)

                                                CLND066

                                                Grapes for other wines n.e.c. (without PDO/PGI)

                                                SOC_CLND066

                                                Grapes for other wines n.e.c. (without PDO/PGI)

                                                40420. Other wines
                                                40460. Grapes for other wines

                                                CLND067

                                                Grapes for table use

                                                SOC_CLND067

                                                Grapes for table use

                                                40430. Grapes for table use

                                                CLND068

                                                Grapes for raisins

                                                SOC_CLND068

                                                Grapes for raisins

                                                40440. Grapes for raisins

                                                CLND069

                                                Olives

                                                SOC_CLND069

                                                Olives

                                                SOC_CLND069A

                                                Normally producing table olives

                                                40310. Table olives

                                                SOC_CLND069B

                                                Normally producing olives for oil production

                                                40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil

                                                CLND070

                                                Nurseries

                                                SOC_CLND070

                                                Nurseries

                                                40500. Nurseries

                                                CLND071

                                                Other permanent crops including other permanent crops for human consumption

                                                SOC_CLND071

                                                Other permanent crops

                                                40600. Other permanent crops

                                                CLND072

                                                Christmas trees

                                                SOC_CLND072

                                                Christmas trees

                                                40610. Christmas trees

                                                CLND073
                                                CLND085

                                                Kitchen gardens
                                                Other UAA under glass or high accessible cover n.e.c.

                                                SOC_CLND073_085

                                                Kitchen gardens and other UAA under glass or high accessible cover n.e.c.

                                                20000. Kitchen gardens

                                                CLND079

                                                Cultivated mushrooms

                                                SOC_CLND079

                                                Cultivated mushrooms

                                                60000. Cultivated mushrooms

                                                CLND081

                                                Vegetables (including melons) and strawberries under glass or high accessible cover

                                                SOC_CLND081

                                                Vegetables (including melons) and strawberries under glass or high accessible cover

                                                10720. Vegetables (including melons) and strawberries under glass or high accessible cover

                                                CLND082

                                                Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

                                                SOC_CLND082

                                                Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

                                                10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

                                                CLND084

                                                Permanent crops under glass or high accessible cover

                                                SOC_CLND084

                                                Permanent crops under glass or high accessible cover

                                                40700. Permanent crops under glass or high accessible cover

                                                   II. Livestock

                                                CLVS001

                                                Bovine animals less than 1 year old

                                                SOC_CLVS001

                                                Bovine animals less than 1 year old

                                                210. Bovine animals less than 1 year old

                                                CLVS003

                                                Male bovine animals, 1 to less than 2 years old

                                                SOC_CLVS003

                                                Male bovine animals, 1 to less than 2 years old

                                                220. Male bovine animals, 1 to less than 2 years old

                                                CLVS004

                                                Heifers, 1 to less than 2 years old

                                                SOC_CLVS004

                                                Heifers, 1 to less than 2 years old

                                                230. Heifers, 1 to less than 2 years old

                                                CLVS005

                                                Male bovine animals, 2 years old and over

                                                SOC_CLVS005

                                                Male bovine animals, 2 years old and over

                                                240. Male bovine animals, 2 years old and over

                                                CLVS007

                                                Heifers, 2 years old and over

                                                SOC_CLVS007

                                                Heifers, 2 years old and over

                                                251. Breeding heifers
                                                252. Heifers for fattening

                                                CLVS008

                                                Cows

                                                SOC_CLVS008

                                                Cows

                                                CLVS009

                                                Dairy cows

                                                SOC_CLVS009

                                                Dairy cows

                                                261. Dairy cows

                                                CLVS010

                                                Non-dairy cows

                                                SOC_CLVS010

                                                Non-dairy cows

                                                269. Non-dairy cows

                                                CLVS011

                                                Buffalo-cows

                                                SOC_CLVS011

                                                Buffalo-cows

                                                262. Buffalo dairy cows

                                                CLVS012

                                                Sheep (all ages)

                                                SOC_CLVS012

                                                Sheep (all ages)

                                                CLVS013

                                                Breeding female sheep

                                                SOC_CLVS013

                                                Breeding female sheep

                                                311. Breeding female sheep

                                                CLVS014

                                                Other sheep

                                                SOC_CLVS014

                                                Other sheep

                                                319. Other sheep

                                                CLVS015

                                                Goats (all ages)

                                                SOC_CLVS015

                                                Goats (all ages)

                                                CLVS016

                                                Breeding female goats

                                                SOC_CLVS016

                                                Breeding female goats

                                                321. Breeding female goats

                                                CLVS017

                                                Other goats

                                                SOC_CLVS017

                                                Other goats

                                                329. Other goats

                                                CLVS018

                                                Piglets, live weight of under 20 kg

                                                SOC_CLVS018

                                                Piglets, live weight of under 20 kg

                                                410. Piglets, live weight of under 20 kg

                                                CLVS019

                                                Breeding sows, live weight 50 kg and over

                                                SOC_CLVS019

                                                Breeding sows, live weight 50 kg and over

                                                420. Breeding sows, live weight 50 kg and over

                                                CLVS020

                                                Other pigs

                                                SOC_CLVS020

                                                Other pigs

                                                491. Pigs for fattening
                                                499. Other pigs

                                                CLVS021

                                                Broilers

                                                SOC_CLVS021

                                                Broilers

                                                510. Poultry — broilers

                                                CLVS022

                                                Laying hens

                                                SOC_CLVS022

                                                Laying hens

                                                520. Laying hens

                                                CLVS023

                                                Other poultry

                                                SOC_CLVS023

                                                Other poultry

                                                530. Other poultry

                                                CLVS029

                                                Breeding female rabbits

                                                SOC_CLVS029

                                                Breeding female rabbits

                                                610. Breeding female rabbits

                                                CLVS030

                                                Bees

                                                SOC_CLVS030

                                                Bees

                                                700. Bees

                                          II.   Codes regrouping several variables included in IFS 2020:

                                                P45.

                                                Bovine, dairying = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)

                                                P46.

                                                Bovine = P45 (Bovine, dairying) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)

                                                GL

                                                Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)
                                                If GL = 0 THEN

                                                            FCP1

                                                            Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)

                                                      AND

                                                            FCP4

                                                            Forage for grazing livestock = 0

                                                      AND

                                                            P17

                                                            Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)

                                                      If GL > 0 THEN

                                                            FCP1

                                                            Forage for sale = 0

                                                      AND

                                                            FCP4

                                                            Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)

                                                      AND

                                                            P17

                                                            Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))

                                                P151.

                                                Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))

                                                P15.

                                                Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)

                                                P16.

                                                Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Linseed (oilflax)) + SO_CLND026 (Other oilseed crops n.e.c.)

                                                P51.

                                                Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)

                                                P52.

                                                Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry)

                                                P1.

                                                General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries — Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)

                                                P2.

                                                Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries — Market gardening)) + SO_CLND081 (Vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)

                                                P3.

                                                Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071 (Other permanent crops) + SO_CLND084 (Permanent crops under glass)

                                                P4.

                                                Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock)

                                                P5.

                                                Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits)’;

                        (4)

                        Annex VI is replaced by the following:

                              ‘ANNEX VI

                                 STANDARD OUTPUT COEFFICIENTS (SOCs) REFERRED TO IN ARTICLE 6

                              1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs

                                          (a)

                                          The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation.

                                          (b)

                                          Production period
                                          The SOCs correspond to a production period of 12 months.
                                          For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated.

                                          (c)

                                          Basic data and reference period
                                          The SOCs are determined on the basis of the production per unit and the farm-gate price referred to in the definition of SOC in Annex IV. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 (*1).

                                          (d)

                                          Units

                                                      (1)

                                                      Physical units:

                                                                  (a)

                                                                  The SOCs for crop variables are determined on the basis of area expressed in hectares.

                                                                  (b)

                                                                  For mushrooms, the SOCs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation.

                                                                  (c)

                                                                  The SOCs relating to livestock variables are determined by head.

                                                                  (d)

                                                                  Exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive.

                                                      (2)

                                                      Monetary units and rounding:
                                                      The basic data for determining the SOCs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOCs are converted into EUR using the average exchange rates for the reference period as defined in point 1(c) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
                                                      The SOCs may be rounded to the nearest EUR 5 where appropriate.

                                    2.   BREAKDOWN OF SOCs

                                          (a)

                                          By crop and livestock variables
                                          The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation.

                                          (b)

                                          Geographical breakdown

                                                      —

                                                      The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (*2). These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit.

                                                      —

                                                      No SOC is determined for variables which are not relevant in the region concerned.

                                    3.   COLLECTION OF DATA FOR DETERMINING SOCs

                                          (a)

                                          The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091.

                                          (b)

                                          When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out:

                                                      (i)

                                                      either by renewing the basic data in a manner similar to that specified in point (a),

                                                      (ii)

                                                      or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.

                                    4.   EXECUTION
                              The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States.
                              5.   TREATMENT OF SPECIAL CASES
                              The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding:

                                          (a)

                                          Fallow land
                                          The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding.

                                          (b)

                                          Kitchen gardens
                                          Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero.

                                          (c)

                                          Livestock
                                          For livestock the variables are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).

                                          (d)

                                          Bovine animals less than 1 year old
                                          SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.

                                          (e)

                                          Other sheep and other goats
                                          SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding.
                                          SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.

                                          (f)

                                          Piglets
                                          SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.

                                          (g)

                                          Forage
                                          If there are no grazing livestock (i.e. bovine, sheep or goats) on the holding, the forage (i.e. roots, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.
                                          If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

                        ;
                           (*1)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2)."

                           (*2)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1)."

                        (5)

                        Annex VIII is amended as follows:

                                    (a)

                                    Table E is replaced by the following:

                                       ‘Table E

                                       Quotas and other rights

                                                Category of quota or right

                                                Code(*)

                                                Columns

                                                Group of information

                                                Owned quota

                                                Rented in quota

                                                Rented out quota

                                                Taxes

                                                   N

                                                   I

                                                   O

                                                   T

                                                   QQ

                                                Quantity at the end of the accounting year

                                                -

                                                   QP

                                                Quota purchase

                                                -

                                                -

                                                -

                                                   QS

                                                Quota sold

                                                -

                                                -

                                                -

                                                   OV

                                                Opening valuation

                                                -

                                                -

                                                -

                                                   CV

                                                Closing valuation

                                                -

                                                -

                                                -

                                                   PQ

                                                Payments for quota leased or rented in quota

                                                -

                                                -

                                                -

                                                   RQ

                                                Receipts from leasing or renting out quota

                                                -

                                                -

                                                -

                                                   TX

                                                Taxes

                                                -

                                                -

                                                -

                                                Code(*)

                                                Description

                                                50

                                                Organic manure

                                                60

                                                Entitlements for payments under basic payment scheme

                                          The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.
                                    The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D “Assets”. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.
                                    Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D “Assets”, H “Inputs” and/or I “Crops”.
                                    The following categories must be used:

                                                50.

                                                Organic manure

                                                60.

                                                Entitlements for payments under the basic payment scheme.

                                          The following groups of information must be used:

                                       E.QQ. Quantity (to be recorded for columns N, I, O only)
                                    The units to be used are:

                                                —

                                                Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,

                                                —

                                                Category 60 (basic payment scheme): number of entitlements/ares

                                       E.QP. Quota purchased (to be recorded for column N only)
                                    The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

                                       E.QS. Quota sold (to be recorded for column N only)
                                    The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

                                       E.OV. Opening valuation (to be recorded for column N only)
                                    The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

                                       E.CV. Closing valuation (to be recorded for column N only)
                                    The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

                                       E.PQ. Payments for quota leased or rented in quota (to be recorded for column I only)
                                    Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H “Inputs”.

                                       E.RQ. Receipts from leasing or renting out quota (to be recorded for column O only)
                                    Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (“Other”) in Table I “Crops”.

                                       E.TX. Taxes, additional levy (column T)
                                    Amount paid.
                                    COLUMNS IN TABLE E
                                    Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.’;

                                    (b)

                                    in Table H, the fourth subparagraph is replaced by the following:
                                    ‘Where the costs indicated are for the total “consumption” of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.’;

                                    (c)

                                    in Table I, the second table, with codes for the category of crop, is replaced by the following:

                                                ‘Code (*)

                                                Description

                                                   Cereals for the production of grain (including seeds)

                                                10110

                                                Common wheat and spelt

                                                10120

                                                Durum wheat

                                                10130

                                                Rye and winter cereal mixtures (maslin)

                                                10140

                                                Barley

                                                10150

                                                Oats and spring cereal mixtures (mixed grain other than maslin)

                                                10160

                                                Grain maize and corn-cob mix

                                                10170

                                                Rice

                                                10190

                                                Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

                                                   Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

                                                10210

                                                Field peas, beans and sweet lupins

                                                10220

                                                Lentils, chickpeas and vetches

                                                10290

                                                Other protein crops

                                                10300

                                                Potatoes (including early potatoes and seed potatoes)

                                                10310

                                                - of which potatoes for starch

                                                10390

                                                - of which other potatoes

                                                10400

                                                Sugar beet (excluding seed)

                                                10500

                                                Other root crops n.e.c.

                                                   Industrial crops

                                                10601

                                                Tobacco

                                                10602

                                                Hops

                                                10603

                                                Cotton

                                                10604

                                                Rape and turnip rape seeds

                                                10605

                                                Sunflower seed

                                                10606

                                                Soya

                                                10607

                                                Linseed (oil flax)

                                                10608

                                                Other oil seed crops n.e.c.

                                                10609

                                                Fibre flax

                                                10610

                                                Hemp

                                                10611

                                                Other fibre crops n.e.c.

                                                10612

                                                Aromatic, medicinal and culinary plants

                                                10613

                                                Sugar cane

                                                10690

                                                Energy and other industrial crops n.e.c.

                                                   Fresh vegetables, melons and strawberries of which:

                                                   Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover

                                                10711

                                                Fresh vegetables (including melons) and strawberries — Open field

                                                10712

                                                Fresh vegetables (including melons) and strawberries — Market gardening

                                                10720

                                                Fresh vegetables (including melons) and strawberries under glass or high accessible cover

                                                   Details for all sub-categories of ‘fresh vegetables (including melons) and strawberries’:

                                                10731

                                                Cauliflower and broccoli

                                                10732

                                                Lettuce

                                                10733

                                                Tomatoes

                                                10734

                                                Sweet corn

                                                10735

                                                Onions

                                                10736

                                                Garlic

                                                10737

                                                Carrots

                                                10738

                                                Strawberries

                                                10739

                                                Melons

                                                10790

                                                Other vegetables

                                                   Flowers and ornamental plants (excluding nurseries)

                                                10810

                                                Flowers and ornamental plants (excluding nurseries)

                                                10820

                                                Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

                                                   Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’

                                                10830

                                                Flower bulbs, corms and tubers

                                                10840

                                                Cut flowers and flower buds

                                                10850

                                                Flowering and ornamental plants

                                                   Plants harvested green

                                                10910

                                                Temporary grasses and grazings

                                                   Other plants harvested green

                                                10921

                                                Green maize

                                                10922

                                                Leguminous plants harvested green

                                                10923

                                                Other plants and cereals (excluding green maize) harvested green n.e.c.

                                                   Seeds and seedlings and other arable land crops

                                                11000

                                                Seeds and seedlings

                                                11100

                                                Other arable land crops

                                                   Fallow land

                                                11200

                                                Fallow land

                                                   Kitchen gardens

                                                20000

                                                Kitchen gardens

                                                   Permanent grassland

                                                30100

                                                Pasture and meadow, excluding rough grazings

                                                30200

                                                Rough grazings

                                                30300

                                                Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

                                                   Permanent crops

                                                   Fruit species, of which:

                                                40101

                                                Pome fruits

                                                40111

                                                - of which apples

                                                40112

                                                - of which pears

                                                40102

                                                Stone fruits

                                                40113

                                                - of which peaches and nectarines

                                                40115

                                                Fruit from subtropical and tropical climate zones

                                                40120

                                                Berries (excluding strawberries)

                                                40130

                                                Nuts

                                                   Citrus plantations

                                                40200

                                                Citrus fruits

                                                40210

                                                - of which oranges

                                                40230

                                                - of which lemons

                                                   Olive plantations

                                                40310

                                                Table olives

                                                40320

                                                Olives for oil production (sold in the form of fruit)

                                                40330

                                                Olive oil

                                                40340

                                                Olive by-products

                                                   Vineyards

                                                40411

                                                Wine with protected designation of origin (PDO)

                                                40412

                                                Wine with protected geographical indication (PGI)

                                                40420

                                                Other wines

                                                40430

                                                Grapes for table use

                                                40440

                                                Grapes for raisins

                                                40451

                                                Grapes for wine with protected designation of origin (PDO)

                                                40452

                                                Grapes for wine with protected geographical indication (PGI)

                                                40460

                                                Grapes for other wines

                                                40470

                                                Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm

                                                40480

                                                Vine by-products (marc, lees)

                                                   Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations

                                                40500

                                                Nurseries

                                                40600

                                                Other permanent crops

                                                40610

                                                - of which Christmas trees

                                                40700

                                                Permanent crops under glass or high accessible cover

                                                40800

                                                Growth of young plantations

                                                   Other land

                                                50100

                                                Unutilised agricultural land

                                                50200

                                                Wooded area

                                                50210

                                                - of which short rotation coppices

                                                50900

                                                Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.)

                                                60000

                                                Cultivated mushrooms

                                                   Other products and receipts

                                                90100

                                                Receipts from renting out agricultural land

                                                90200

                                                Compensation by crop insurance not allocable to specific crops

                                                90300

                                                Crop by-products other than from olives and vine

                                                90310

                                                Straw

                                                90320

                                                Sugar beet tops

                                                90330

                                                Other by-products

                                                90900

                                                Other’

                                    (d)

                                    Table J is replaced by the following:

                                       ‘Table J

                                       Livestock production

                                    Structure of the table

                                                Category of livestock

                                                Code (*)

                                                Columns

                                                Group of Information

                                                Average number

                                                Number

                                                Value

                                                   A

                                                   N

                                                   V

                                                   AN

                                                Average number

                                                -

                                                -

                                                   OV

                                                Opening valuation

                                                -

                                                   CV

                                                Closing valuation

                                                -

                                                   PU

                                                Purchases

                                                -

                                                   SA

                                                Total Sales

                                                -

                                                   SS

                                                Sales for slaughtering

                                                -

                                                   SR

                                                Sales for further rearing/breeding

                                                -

                                                   SU

                                                Sales with unknown destination

                                                -

                                                   FC

                                                Farmhouse consumption

                                                -

                                                   FU

                                                Farm use

                                                -

                                                Code (*)

                                                Description

                                                   100

                                                Equidae

                                                   210

                                                Bovine animals less than 1 year old, male and female

                                                   220

                                                Male bovine animals, 1 to less than 2 years old

                                                   230

                                                Heifers, 1 to less than 2 years old

                                                   240

                                                Male bovine animals, 2 years old and over

                                                   251

                                                Breeding heifers

                                                   252

                                                Heifers for fattening

                                                   261

                                                Dairy cows

                                                   262

                                                Buffalo dairy cows

                                                   269

                                                Non-dairy cows

                                                   311

                                                Breeding female sheep

                                                   319

                                                Other sheep

                                                   321

                                                Breeding female goats

                                                   329

                                                Other goats

                                                   410

                                                Piglets, live weight of under 20 kg

                                                   420

                                                Breeding sows, live weight 50 kg and over

                                                   491

                                                Pigs for fattening

                                                   499

                                                Other pigs

                                                   510

                                                Poultry — broilers

                                                   520

                                                Laying hens

                                                   530

                                                Other poultry

                                                   610

                                                Breeding female rabbits

                                                   699

                                                Other rabbits

                                                   700

                                                Bees

                                                   900

                                                Other animals

                                       Categories of livestock

                                    The following categories of livestock should be distinguished:

                                                100.

                                                Equidae
                                                Includes also race- and riding horses, donkeys, mules, hinnies etc.

                                                210.

                                                Bovine animals, less than 1 year old, male and female

                                                220.

                                                Male bovine animals, 1 to less than 2 years old

                                                230.

                                                Heifers, 1 to less than 2 years old
                                                Excluding female bovine animals which have calved.

                                                240.

                                                Male bovine animals, 2 years old and over

                                                251.

                                                Breeding heifers
                                                Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding.

                                                252.

                                                Heifers for fattening
                                                Female bovine animals 2 years old or over which have not yet calved and which are not intended for breeding.

                                                261.

                                                Dairy cows
                                                Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.

                                                262.

                                                Buffalo dairy cows
                                                Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows.

                                                269.

                                                Non-dairy cows

                                                            1.

                                                            Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.

                                                            2.

                                                            Cows for work.

                                                            3.

                                                            Non-dairy cull cows (whether or not fattened before slaughter).

                                          Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and/or female buffaloes.

                                                311.

                                                Breeding female sheep
                                                Ewes 1 year old or over intended for breeding.

                                                319.

                                                Other sheep
                                                Sheep of all ages excluding breeding female sheep.

                                                321.

                                                Breeding female goats

                                                329.

                                                Other goats
                                                Goats other than breeding females.

                                                410.

                                                Piglets, live weight of under 20 kg
                                                Piglets of less than 20 kg live weight.

                                                420.

                                                Breeding sows, live weight 50 kg and over
                                                Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).

                                                491.

                                                Pigs for fattening
                                                Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 ‘Other pigs’).

                                                499.

                                                Other pigs
                                                Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).

                                                510.

                                                Poultry — broilers
                                                Table chickens. Excluding laying hens and cull hens. Not including chicks.

                                                520.

                                                Laying hens
                                                Including pullets, laying hens, cull hens and breeding cocks for laying hens when these are stalled as laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.

                                                530.

                                                Other poultry
                                                Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding those mentioned above for laying hens). Includes breeding females. Not including chicks.

                                                610.

                                                Breeding female rabbits

                                                699.

                                                Other rabbits

                                                700.

                                                Bees
                                                To be indicated in number of occupied hives.

                                                900.

                                                Other animals
                                                Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).’;

                                    (e)

                                    in Table M, the following three entries are added at the end of table listing the categories to be selected:

                                                ‘Code (*)

                                                Group

                                                Description of categories

                                                Columns

                                                   N

                                                   V

                                                   T

                                                10320

                                                AI

                                                Areas with Miscanthus

                                                -

                                                -

                                                10321

                                                AI

                                                Areas with Silphium perfoliatum

                                                -

                                                -

                                                10322

                                                AI

                                                Land lying fallow for melliferous plants (pollen and nectar rich species)

                                                -

                                                -’

               (*1)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2).

               (*2)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).’

               (1)  The variables SO_CLND019 (Other root crops n.e.c.), SO_CLND037 (Plants harvested green from arable land), SO_CLND049 (Fallow land), SO_CLND073_085 (Kitchen gardens and other UAA under glass or high accessible cover n.e.c.), SO_CLND051 (Pasture and meadow, excluding rough grazing), SO_CLND052 (Rough grazings), SO_CLND053 (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), SO_CLVS001 (Bovine animals less than 1 year old), SO_CLVS014 (Other sheep), SO_CLVS017 (Other goats) and SO_CLVS018 (Piglets, live weight of under 20 kg) are used only under certain conditions (see point 5 of Annex VI).