title: COMMISSION IMPLEMENTING REGULATION (EU) …/... 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:
               COMMISSION IMPLEMENTING REGULATION (EU) …/...

               of 31.10.2019

               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, 31.10.2019

                     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. 15–49).

    ---documentbreak---

               EN

               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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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.

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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

                        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)

                        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(*).

               (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(**). 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.

               (*) 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).

               (**)
                     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)

                        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).