title: 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

text:
               19.2.2015

               EN

               Official Journal of the European Union

               L 46/1

         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
   THE EUROPEAN COMMISSION,
   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 first subparagraph of Article 5(1), Article 5a(2) and (4), Articles 5b(7) and 7(2), the third subparagraph of Article 8(3) and Article 19(3) thereof,
   Whereas:

               (1)

               Following the entry into force of the Lisbon Treaty, Regulation (EU) No 1318/2013 of the European Parliament and of the Council (2) has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Implementing Regulation (EU) No 283/2012 (3) and Commission Implementing Regulation (EU) No 730/2013 (4).

               (2)

               In accordance with Article 5 of Regulation (EC) No 1217/2009, it is necessary to lay down thresholds of economic size. Such thresholds need to vary according to Member State and in some cases even to the Farm Accountancy Data Network (FADN) division in order to take account of their different farming structures.

               (3)

               Article 5a of Regulation (EC) No 1217/2009 provides that data are to be collected on the basis of a plan for the selection of returning holdings (selection plan). For the purposes of the selection plan, the field of survey should be stratified according to the FADN divisions listed in Annex I to Regulation (EC) No 1217/2009 and according to types of farming and economic sizes.

               (4)

               In order to provide a representative sample of returning holdings for the stratified field of survey, the number of returning holdings per Member State and per FADN division should be set.

               (5)

               The selection plan should be drawn up prior to the beginning of the corresponding accounting year in order to enable the Commission to verify its content before it will be used for the selection of returning holdings.

               (6)

               In order to achieve the objectives set out in Article 5b of Regulation (EC) No 1217/2009 which apply for the purposes of FADN, implementing rules for the Union typology should be established.

               (7)

               The type of farming and the economic size of the holding should 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 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (5). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established.

               (8)

               Given the increasing importance in terms of income of gainful activities directly related to the holding other than the agricultural activities of the holding, a classification variable reflecting the importance of such other gainful activities directly related to the holding should be included in the Union typology.

               (9)

               It is further necessary to lay down certain rules for the transmission to the Commission of the standard outputs and the data needed for their calculation.

               (10)

               Commission Delegated Regulation (EU) No 1198/2014 (6) determines the main groups of accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 and lays down general rules for the collection of such data. The type, definition and presentation of the accountancy data collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agricultural holdings must be uniform, irrespective of the returning holdings surveyed. It is therefore necessary to lay down the form and layout of the farm return and the methods and deadlines for data submission to the Commission. The data collected by means of the farm return should also take account of the 2013 reform of the common agricultural policy.

               (11)

               Duly completed farm returns should be sent to the Commission in time by the liaison agency appointed by each Member State in accordance with Article 7 of Regulation (EC) No 1217/2009 in order to ensure the uniform and timely management of the delivered accountancy data. The delivery process of the accountancy data to the Commission should be made practical and secure. Therefore, provision should be made for the liaison agency to send the information concerned directly to the Commission via the computerised system set up by the Commission for the purposes of that Regulation as well as for further modalities in that regard. It is appropriate that the time limits for the submission of such data to the Commission take into account Member States' past record in delivering such data.

               (12)

               Every farm return delivered to the Commission should be duly completed in order to be considered as eligible for payment of the standard fee.

               (13)

               Limitation per Member State as to the total number of duly completed farm returns eligible for Union financing is laid down in Regulation (EC) No 1217/2009. Flexibility in the number of returning holdings per FADN division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected as laid down in Regulation (EC) No 1217/2009.

               (14)

               Article 19 of Regulation (EC) No 1217/2009 provides that appropriations to be included in the general budget of the European Union, in the Commission section, have to cover the total amount of the standard fee payable to the Member States for the delivery of duly completed farm returns delivered to the Commission within the applicable deadline. The number of duly completed farm returns for which the standard fee is paid should not exceed the maximum number of returning holdings.

               (15)

               To contribute to the improvement of farm return data management processes an increased standard fee should be paid to Member States delivering duly completed farm returns earlier than the deadline to be fixed for the submission of farm returns.

               (16)

               As the measures provided for in this Regulation should apply from the accounting year 2015, this Regulation should apply from that accounting year.

               (17)

               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:
   CHAPTER 1

      FIELD OF SURVEY AND SELECTION PLAN

   Article 1
   Threshold of economic size
   The thresholds of economic size as referred to in the first subparagraph of Article 5(1) of Regulation (EC) No 1217/2009 are set out in Annex I to this Regulation.
   Article 2
   Number of returning holdings
   The number of returning holdings per Member State and per farm accountancy data network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 are set out in Annex II to this Regulation.
   Article 3
   Selection plan
   1.   Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.
   2.   Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation not later than two months before the beginning of the accounting year to which it relates.
   CHAPTER 2

      UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

   Article 4
   Particular types of farming specialisations
   The methods for the calculation of particular types of farming specialisations as referred to in Article 5b(3) of Regulation (EC) No 1217/2009 and their correspondence with general and principal types of farming as referred to in that Article are set out in Annex IV to this Regulation.
   Article 5
   Economic size of the holding
   The method for the calculation of the economic size of the holding as referred to in Article 5b(4) of Regulation (EC) No 1217/2009 and the economic size classes as referred to in Article 5b(1) of that Regulation are set out in Annex V to this Regulation.
   Article 6
   Standard output and total standard output
   1.   The method for the calculation to determine the standard outputs of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedures for collecting the corresponding data are set out in Annex VI to this Regulation.
   The standard output of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for each geographical unit referred to in point 2(b) of Annex VI to this Regulation and for each crop and livestock characteristics of the farm structure survey listed in Annex III to Regulation (EC) No 1166/2008.
   2.   The total standard output of a holding shall be obtained by multiplying the standard outputs of each crop and livestock characteristics by the number of corresponding units.
   Article 7
   Other gainful activities directly related to the holding
   The other gainful activities directly related to the holding as referred to in Article 5b(5) of Regulation (EC) No 1217/2009 are defined in Part A of Annex VII to this Regulation. Their importance shall be expressed as a percentage band. Those percentage bands are set out in Part C of Annex VII to this Regulation.
   The method by which the importance of the gainful activities referred to in the first paragraph is estimated is set out in Parts B and C of Annex VII to this Regulation.
   Article 8
   Notification of standard outputs and data for their determination
   1.   Member States shall submit to the Commission (Eurostat) the standard outputs and the data for their determination as referred to in Article 5b(6) of Regulation (EC) No 1217/2009 for a reference period of year N before 31 December of the year N+3.
   2.   For the submission of the data referred to in paragraph 1 Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.
   CHAPTER 3

      FARM RETURN AND DATA DELIVERY TO THE COMMISSION

   Article 9
   The form and layout of the farm return
   The form and layout of presentation of the accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 as well as the instructions related thereto are laid down in Annex VIII to this Regulation.
   Article 10
   The methods and deadlines for data transmission to the Commission
   1.   The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised delivery and control system as referred to in Article 19(1)(b) of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that system.
   2.   Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1 via the Committee for the Farm Accountancy Data Network.
   3.   The farm returns shall be submitted to the Commission by 31 December after the end of the accounting year in question.
   Member States which were not able to deliver the 2012 farm return data within the time period set out in the first subparagraph may submit the farm returns to the Commission up to three months after the deadline referred to in the first subparagraph.
   4.   Farm returns are deemed delivered to the Commission once the accountancy data referred to in Article 9 have been introduced in the computerised delivery and control system referred to in paragraph 1, the subsequent computer-based checks have been executed and the liaison agency has confirmed that the data are ready to be loaded into that system.
   CHAPTER 4

      STANDARD FEE

   Article 11
   Duly completed farm returns
   For the purposes of Article 19(1)(a) of Regulation (EC) No 1217/2009 a farm return is duly completed when its content is factually accurate and the accountancy data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.
   Article 12
   Eligible number of farm returns
   The total number of duly completed and submitted farm returns per Member State as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 that are eligible for the payment of the standard fee shall not exceed the total number of returning holdings laid down for that Member State in Annex II to this Regulation.
   Where Member States have more than one FADN division, the number of duly completed and submitted farm returns per FADN division that are eligible for payment of the standard fee may be up to 20 % higher than the number laid down for the FADN division concerned, provided that the total number of duly completed and submitted farm returns of the Member State concerned shall not be higher than the total number laid down for that Member State in Annex II to this Regulation.
   Article 13
   Payment of the standard fee
   The total amount of the standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be paid in two instalments:

               (a)

               a payment corresponding to 50 % of the total amount calculated on the basis of the amount fixed in the first paragraph of Article 14 of this Regulation shall be made at the beginning of each accounting year for the number of returning holdings laid down in Annex II to this Regulation;

               (b)

               the remaining amount shall be paid after the submitted farm returns have been verified by the Commission as being duly completed.

         The remaining amount referred to in point (b) of the first paragraph of this Article shall be calculated by multiplying the standard fee per farm return calculated on the basis of Article 14 of this Regulation by the number of duly completed farm returns that are eligible pursuant to Article 12 of this Regulation and by subtracting the payment referred to in point (a) of the first paragraph of this Article.
   Article 14
   Amount of the standard fee
   The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.
   If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.
   If the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadlines referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State has not been met.
   CHAPTER 5

      TRANSITIONAL AND FINAL PROVISIONS

   Article 15
   Repeals
   Implementing Regulation (EU) No 283/2012 and Implementing Regulation (EU) No 730/2013 are repealed with effect from 1 January 2015.
   However, they shall continue to apply to accounting years preceding the accounting year 2015.
   Article 16
   Entry into force and application
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
   It shall apply from the accounting year 2015.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 3 February 2015.

            For the Commission

            The President

         Jean-Claude JUNCKER

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

      (2)  Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending 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 Community (OJ L 340, 17.12.2013, p. 1).

      (3)  Commission Implementing Regulation (EU) No 283/2012 of 29 March 2012 fixing the standard fee per farm return from the 2012 accounting year of the farm accountancy data network (OJ L 92, 30.3.2012, p. 15).

      (4)  Commission Implementing Regulation (EU) No 730/2013 of 29 July 2013 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings (OJ L 203, 30.7.2013, p. 6).

      (5)  Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (OJ L 321, 1.12.2008, p. 14).

      (6)  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).

      ANNEX I

         THRESHOLD OF ECONOMIC SIZE FOR THE FIELD OF SURVEY (ARTICLE 1)

                  Member State/FADN division

                  Threshold (in EUR)

                  Belgium

                  25 000

                  Bulgaria

                  2 000

                  Czech Republic

                  8 000

                  Denmark

                  15 000

                  Germany

                  25 000

                  Estonia

                  4 000

                  Ireland

                  8 000

                  Greece

                  4 000

                  Spain

                  8 000

                  France (with the exception of Martinique, Reunion, Guadeloupe)

                  25 000

                  France (only Martinique, Reunion, Guadeloupe)

                  15 000

                  Croatia

                  4 000

                  Italy

                  8 000

                  Cyprus

                  4 000

                  Latvia

                  4 000

                  Lithuania

                  4 000

                  Luxembourg

                  25 000

                  Hungary

                  4 000

                  Malta

                  4 000

                  Netherlands

                  25 000

                  Austria

                  8 000

                  Poland

                  4 000

                  Portugal

                  4 000

                  Romania

                  2 000

                  Slovenia

                  4 000

                  Slovakia

                  25 000

                  Finland

                  8 000

                  Sweden

                  15 000

                  United Kingdom (with the exception of Northern Ireland)

                  25 000

                  United Kingdom (only Northern Ireland)

                  15 000

      ANNEX II

         NUMBER OF RETURNING HOLDINGS (ARTICLE 2)

                  Reference number

                  Name of FADN division

                  Number of returning holdings per accounting year

                  BELGIUM

                  341

                  Vlaanderen

                  720

                  342

                  Bruxelles-Brussel

                  —

                  343

                  Wallonie

                  480

                  Total Belgium

                  1 200

                  BULGARIA

                  831

                  Северозападен, (Severozapaden)

                  346

                  832

                  Северен централен, (Severen tsentralen)

                  358

                  833

                  Североизточен, (Severoiztochen)

                  373

                  834

                  Югозападен, (Yugozapaden)

                  335

                  835

                  Южен централен, (Yuzhen tsentralen)

                  394

                  836

                  Югоизточен, (Yugoiztochen)

                  396

                  Total Bulgaria

                  2 202

                  745

                  CZECH REPUBLIC

                  1 417

                  370

                  DENMARK

                  2 150

                  GERMANY

                  010

                  Schleswig-Holstein

                  565

                  020

                  Hamburg

                  97

                  030

                  Niedersachsen

                  1 307

                  040

                  Bremen

                  —

                  050

                  Nordrhein-Westfalen

                  1 010

                  060

                  Hessen

                  558

                  070

                  Rheinland-Pfalz

                  887

                  080

                  Baden-Württemberg

                  1 190

                  090

                  Bayern

                  1 678

                  100

                  Saarland

                  90

                  110

                  Berlin

                  —

                  112

                  Brandenburg

                  284

                  113

                  Mecklenburg-Vorpommern

                  268

                  114

                  Sachsen

                  313

                  115

                  Sachsen-Anhalt

                  270

                  116

                  Thüringen

                  283

                  Total Germany

                  8 800

                  755

                  ESTONIA

                  658

                  380

                  IRELAND

                  900

                  GREECE

                  450

                  Macedonia-Thrace

                  2 000

                  460

                  Epirus-Peloponnese-Ionian Islands

                  1 350

                  470

                  Thessaly

                  700

                  480

                  Continental Greece, Aegean Islands, Crete

                  1 450

                  Total Greece

                  5 500

                  SPAIN

                  500

                  Galicia

                  450

                  505

                  Asturias

                  190

                  510

                  Cantabria

                  150

                  515

                  País Vasco

                  352

                  520

                  Navarra

                  316

                  525

                  La Rioja

                  244

                  530

                  Aragón

                  676

                  535

                  Cataluña

                  664

                  540

                  Illes Balears

                  180

                  545

                  Castilla y León

                  950

                  550

                  Madrid

                  190

                  555

                  Castilla-La Mancha

                  900

                  560

                  Comunidad Valenciana

                  638

                  565

                  Murcia

                  348

                  570

                  Extremadura

                  718

                  575

                  Andalucía

                  1 504

                  580

                  Canarias

                  230

                  Total Spain

                  8 700

                  FRANCE

                  121

                  Île-de-France

                  190

                  131

                  Champagne-Ardenne

                  370

                  132

                  Picardie

                  270

                  133

                  Haute-Normandie

                  170

                  134

                  Centre

                  410

                  135

                  Basse-Normandie

                  240

                  136

                  Bourgogne

                  340

                  141

                  Nord-Pas de Calais

                  280

                  151

                  Lorraine

                  230

                  152

                  Alsace

                  200

                  153

                  Franche-Comté

                  210

                  162

                  Pays de la Loire

                  460

                  163

                  Bretagne

                  480

                  164

                  Poitou-Charentes

                  360

                  182

                  Aquitaine

                  550

                  183

                  Midi-Pyrénées

                  480

                  184

                  Limousin

                  220

                  192

                  Rhône-Alpes

                  480

                  193

                  Auvergne

                  360

                  201

                  Languedoc-Roussillon

                  430

                  203

                  Provence-Alpes-Côte d'Azur

                  420

                  204

                  Corse

                  170

                  205

                  Guadeloupe

                  80

                  206

                  Martinique

                  80

                  207

                  La Réunion

                  160

                  Total France

                  7 640

                  860

                  CROATIA

                  1 251

                  ITALY

                  221

                  Valle d'Aosta

                  170

                  222

                  Piemonte

                  594

                  230

                  Lombardia

                  717

                  241

                  Trentino

                  282

                  242

                  Alto Adige

                  338

                  243

                  Veneto

                  707

                  244

                  Friuli-Venezia Giulia

                  451

                  250

                  Liguria

                  431

                  260

                  Emilia-Romagna

                  873

                  270

                  Toscana

                  577

                  281

                  Marche

                  452

                  282

                  Umbria

                  460

                  291

                  Lazio

                  587

                  292

                  Abruzzo

                  572

                  301

                  Molise

                  342

                  302

                  Campania

                  667

                  303

                  Calabria

                  510

                  311

                  Puglia

                  723

                  312

                  Basilicata

                  400

                  320

                  Sicilia

                  706

                  330

                  Sardegna

                  547

                  Total Italy

                  11 106

                  740

                  CYPRUS

                  500

                  770

                  LATVIA

                  1 000

                  775

                  LITHUANIA

                  1 000

                  350

                  LUXEMBOURG

                  450

                  HUNGARY

                  767

                  Alföld

                  1 016

                  768

                  Dunántúl

                  675

                  764

                  Észak-Magyarország

                  209

                  Total Hungary

                  1 900

                  780

                  MALTA

                  536

                  360

                  NETHERLANDS

                  1 500

                  660

                  AUSTRIA

                  2 000

                  POLAND

                  785

                  Pomorze i Mazury

                  1 860

                  790

                  Wielkopolska i Śląsk

                  4 350

                  795

                  Mazowsze i Podlasie

                  4 490

                  800

                  Małopolska i Pogórze

                  1 400

                  Total Poland

                  12 100

                  PORTUGAL

                  615

                  Norte e Centro

                  1 233

                  630

                  Ribatejo e Oeste

                  351

                  640

                  Alentejo e Algarve

                  399

                  650

                  Açores e Madeira

                  317

                  Total Portugal

                  2 300

                  ROMANIA

                  840

                  Nord-Est

                  852

                  841

                  Sud-Est

                  1 074

                  842

                  Sud-Muntenia

                  1 008

                  843

                  Sud-Vest-Oltenia

                  611

                  844

                  Vest

                  703

                  845

                  Nord-Vest

                  825

                  846

                  Centru

                  834

                  847

                  București-Ilfov

                  93

                  Total Romania

                  6 000

                  820

                  SLOVENIA

                  908

                  810

                  SLOVAKIA

                  562

                  FINLAND

                  670

                  Etelä-Suomi

                  461

                  680

                  Sisä-Suomi

                  251

                  690

                  Pohjanmaa

                  221

                  700

                  Pohjois-Suomi

                  167

                  Total Finland

                  1 100

                  SWEDEN

                  710

                  Slättbyggdslän

                  637

                  720

                  Skogs- och mellanbygdslän

                  258

                  730

                  Län i norra Sverige

                  130

                  Total Sweden

                  1 025

                  UNITED KINGDOM

                  411

                  England — North Region

                  420

                  412

                  England — East Region

                  650

                  413

                  England — West Region

                  430

                  421

                  Wales

                  300

                  431

                  Scotland

                  380

                  441

                  Northern Ireland

                  320

                  Total United Kingdom

                  2 500

      ANNEX III

         MODELS AND METHODS FOR THE PREPARATION OF THE SELECTION PLAN (ARTICLE 3(1))

      The data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 shall be notified to the Commission on the basis of the following structure:
      A.   FACT-SHEET

                  1.

                  General information

                  1.1.

                  Accounting year

                  1.2.

                  Member State

                  1.3.

                  Name of the liaison agency

                  1.4.

                  Is the liaison agency part of the public administration (yes/no)?

                  2.

                  Basis of the selection plan

                  2.1.

                  Source of the total population of holdings

                  2.2.

                  Year of the population of holdings used

                  2.3.

                  Standard output year

                  2.4.

                  Definition of the field of survey

                  3.

                  The procedures for stratifying the field of survey

                  3.1.

                  Clustering by type of farm

                  3.2.

                  Clustering by size class of farm

                  3.3.

                  Additional national criterion used for the stratification of the field of survey

                  3.3.1.

                  Is there any additional stratification criterion applied?

                  3.3.2.

                  Is the additional national criterion used in the national selection of the sample?

                  3.3.3.

                  Is the additional national criterion used in national weighting of the population data?

                  3.3.4.

                  Is the additional national criterion used in selection of returning holdings for EU FADN?

                  3.3.5.

                  If you use it for EU selection, please explain your choice and detail the implications for the representativeness of the EU FADN field of survey.

                  3.4.

                  Clustering rules

                  3.5.

                  Coverage of the sample

                  4.

                  The methods for determining the selection rate and sample size chosen for each stratum

                              —

                                 Proportional allocation

                              —

                                 Optimal allocation

                              —

                                 Proportional and optimal allocations combined

                              —

                                 Other method

                  5.

                  The procedures for the selection of returning holdings

                              —

                                 Random selection

                              —

                                 Non-random selection

                              —

                                 Random and non-random selections combined

                              —

                                 Other method

                  6.

                  The procedures for the possible later updating of the selection plan

                  7.

                  The probable period of validity of the selection plan

                  8.

                  The breakdown of holdings in the field of survey classified in accordance with the Union typology for agricultural holdings (corresponding at least to the principal types)

                  9.

                  The number of returning holdings to be selected for each of the strata adopted

                  10.

                  Additional information not covered in previous points

                  11.

                  The selection plan was approved at the national committee, date

            B.   SELECTION PLAN TABLES
      Details on the reference population and on the sample designed for the related accounting year shall be provided on the basis of the models of the following tables which are integral part of the selection plan documentation.
      Table 1   Clustering rules applied for EU FADN sample farm selection
      Table structure

                  Column number

                  Column description

                  1

                  FADN division code (see Annex II)

                  2

                  Clusters of types of farming (see Annex IV)

                  3

                  Clusters of economic size classes (see Annex V)

      Table 2   Coverage of the sample
      Table structure

                  Column number

                  Column description

                  1

                  Economic size classes (as set out in Annex V)

                  2

                  Lower limits of the economic size classes (in EUR)

                  3

                  Upper limits of the economic size classes (in EUR)

                  4

                  Number of holdings of the population represented

                  5

                  Inverse cumulative percentage of number of holdings of the population represented

                  6

                  Utilised agricultural area (ha) of the population represented

                  7

                  Inverse cumulative percentage of utilised agricultural area represented

                  8

                  Total standard output of the population represented

                  9

                  Inverse cumulative percentage of total standard output represented

                  10

                  Number of livestock units of the population represented

                  11

                  Inverse cumulative percentage of number of livestock units represented

      Table 3   Distribution of farms in the population
      Table structure

                  Column number

                  Column description

                  1

                  Code — principal type of farming

                  2

                  Designation — principal type of farming

                  3

                  Economic size class — 1

                  4

                  Economic size class — 2

                  5

                  Economic size class — 3

                  6

                  Economic size class — 4

                  7

                  Economic size class — 5

                  8

                  Economic size class — 6

                  9

                  Economic size class — 7

                  10

                  Economic size class — 8

                  11

                  Economic size class — 9

                  12

                  Economic size class — 10

                  13

                  Economic size class — 11

                  14

                  Economic size class — 12

                  15

                  Economic size class — 13

                  16

                  Economic size class — 14

                  17

                  Economic size class — total

      Table 4   Selection plan
      Table structure

                  Column number

                  Column description

                  1

                  FADN Division — EU FADN code

                  2

                  FADN Division — Name

                  3

                  Type of farm — national code

                  4

                  Type of farm — EU FADN code

                  5

                  Economic size class — national code

                  6

                  Economic size class — EU FADN code

                  7

                  Economic size class — description (size in EUR)

                  8

                  Number of holdings to be selected (A)

                  9

                  Number of holdings in the population (B)

                  10

                  Average weight (B)/(A)

      ANNEX IV

         PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)

      A.   PARTICULAR TYPES OF FARMING SPECIALISATIONS
      The particular types of farming specialisations are defined by two features:
      (a)   The nature of the characteristics concerned
      The characteristics refer to the list of characteristics surveyed in the 2016 FSS: 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 characteristics 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 standard output of the holding.
      All conditions indicated for particular types of farming specialisations 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

                  General

                  Description

                  Principal

                  Description

                  Particular specialisations

                  Description

                  Description of the calculation

                  Code of characteristics 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 + 2.01.02. > 2/3

                  P151 + P16 + 2.01.02. > 2/3

                  152

                  Specialist rice

                  Rice > 2/3

                  P1 > 2/3

                  P15 + P16 + 2.01.02. > 2/3

                  2.01.01.07. > 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 + 2.01.02. > 2/3

                  16

                  General field cropping

                  161

                  Specialist root crops

                  Potatoes, sugar beet and fodder roots and brassicas > 2/3

                  P1 > 2/3

                  P15 + P16 + 2.01.02. ≤ 2/3

                  P17 > 2/3

                  162

                  Cereals, oilseeds, protein crops and root crops combined

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

                  P1 > 2/3

                  P15 + P16 + 2.01.02. ≤ 2/3

                  P15 + P16 + 2.01.02. > 1/3;
                  P17 > 1/3

                  163

                  Specialist field vegetables

                  Fresh vegetables, melons and strawberries open field > 2/3

                  P1 > 2/3

                  P15 + P16 + 2.01.02. ≤ 2/3

                  2.01.07.01.01. > 2/3

                  164

                  Specialist tobacco

                  Tobacco > 2/3

                  P1 > 2/3

                  P15 + P16 + 2.01.02. ≤ 2/3

                  2.01.06.01. > 2/3

                  165

                  Specialist cotton

                  Cotton > 2/3

                  P1 > 2/3

                  P15 + P16 + 2.01.02. ≤ 2/3

                  2.01.06.03. > 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 + 2.01.02. ≤ 2/3

                  2

                  Specialist horticulture

                  21

                  Specialist horticulture indoor

                  211

                  Specialist vegetables indoor

                  Fresh vegetables, melons and strawberries — under glass > 2/3

                  P2 > 2/3

                  2.01.07.02. + 2.01.08.02. > 2/3

                  2.01.07.02. > 2/3

                  212

                  Specialist flowers and ornamentals indoor

                  Flowers and ornamental plants under glass > 2/3

                  P2 > 2/3

                  2.01.07.02. + 2.01.08.02. > 2/3

                  2.01.08.02. > 2/3

                  213

                  Mixed horticulture indoor specialist

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

                  P2 > 2/3

                  2.01.07.02. + 2.01.08.02. > 2/3

                  22

                  Specialist horticulture outdoor

                  221

                  Specialist vegetables outdoor

                  Fresh vegetables, melons and strawberries market gardening > 2/3

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. > 2/3

                  2.01.07.01.02. > 2/3

                  222

                  Specialist flowers and ornamentals outdoor

                  Flowers and ornamental plants outdoor > 2/3

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. > 2/3

                  2.01.08.01. > 2/3

                  223

                  Mixed horticulture outdoor specialist

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

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. > 2/3

                  23

                  Other horticulture

                  231

                  Specialist mushrooms

                  Mushrooms > 2/3

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

                  2.06.01. > 2/3

                  232

                  Specialist nurseries

                  Nurseries > 2/3

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

                  2.04.05. > 2/3

                  233

                  Various horticulture

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

                  P2 > 2/3

                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

                  3

                  Specialist permanent crops

                  35

                  Specialist vineyards

                  351

                  Specialist quality wine

                  Vineyards normally producing quality wine > 2/3

                  P3 > 2/3

                  2.04.04. > 2/3

                  2.04.04.01. > 2/3

                  352

                  Specialist wine other than quality wine

                  Vineyards normally producing other wines > 2/3

                  P3 > 2/3

                  2.04.04. > 2/3

                  2.04.04.02. > 2/3

                  353

                  Specialist table grapes

                  Vineyards normally producing table grapes > 2/3

                  P3 > 2/3

                  2.04.04. > 2/3

                  2.04.04.03. > 2/3

                  354

                  Other vineyards

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

                  P3 > 2/3

                  2.04.04. > 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 > 2/3

                  P3 > 2/3

                  2.04.01. + 2.04.02. > 2/3

                  2.04.01.01.01. + 2.04.01.02. > 2/3

                  362

                  Specialist citrus fruit

                  Citrus fruit > 2/3

                  P3 > 2/3

                  2.04.01. + 2.04.02. > 2/3

                  2.04.02. > 2/3

                  363

                  Specialist nuts

                  Nuts > 2/3

                  P3 > 2/3

                  2.04.01. + 2.04.02. > 2/3

                  2.04.01.03. > 2/3

                  364

                  Specialist tropical and subtropical fruits

                  Fruit of subtropical climate zones > 2/3

                  P3 > 2/3

                  2.04.01. + 2.04.02. > 2/3

                  2.04.01.01.02. > 2/3

                  365

                  Specialist fruit, 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

                  2.04.01. + 2.04.02. > 2/3

                  37

                  Specialist olives

                  370

                  Specialist olives

                  Olives > 2/3

                  P3 > 2/3

                  2.04.03. > 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

                  Methods for the calculation of particular types of farming specialisations

                  General

                  Description

                  Principal

                  Description

                  Particular specialisations

                  Description

                  Description of the calculation

                  Code of characteristics 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; grazing livestock > 1/10 of grazing livestock and forage

                  P4 > 2/3

                  3.02.06. > 3/4 GL; GL > 1/10 P4

                  46

                  Specialist cattle — rearing and fattening

                  460

                  Specialist cattle — rearing and fattening

                  All cattle (i.e. bovine animals under one year, bovine animals over one but under two and bovine animals two years old and over (male, heifers, dairy cows and other cows)) > 2/3 of grazing livestock; dairy cows ≤ 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage

                  P4 > 2/3

                  P46 > 2/3 GL; 3.02.06. ≤ 1/10 GL; GL > 1/10 P4

                  47

                  Cattle — dairying, rearing and fattening combined

                  470

                  Cattle — dairying, rearing and fattening combined

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

                  P4 > 2/3

                  P46 > 2/3 GL; 3.02.06. > 1/10 GL; GL > 1/10 P4; excluding 450

                  48

                  Sheep, goats and other grazing livestock

                  481

                  Specialist sheep

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

                  P4 > 2/3

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

                  3.03.01. > 2/3 GL; GL > 1/10 P4

                  482

                  Sheep and cattle combined

                  All cattle > 1/3 of grazing livestock, 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; 3.03.01. > 1/3 GL; GL > 1/10 P4

                  483

                  Specialist goats

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

                  P4 > 2/3

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

                  3.03.02. > 2/3 GL; 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

                  3.04.02. > 2/3

                  512

                  Specialist pig fattening

                  Piglets and other pigs > 2/3

                  P5 > 2/3

                  P51 > 2/3

                  3.04.01. + 3.04.99. > 2/3

                  513

                  Pig rearing and fattening combined

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

                  P5 > 2/3

                  P51 > 2/3

                  52

                  Specialist poultry

                  521

                  Specialist laying hens

                  Laying hens > 2/3

                  P5 > 2/3

                  P52 > 2/3

                  3.05.02. > 2/3

                  522

                  Specialist poultry-meat

                  Broilers and other poultry > 2/3

                  P5 > 2/3

                  P52 > 2/3

                  3.05.01. + 3.05.03. > 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

                  Methods for the calculation of particular types of farming specialisations

                  General

                  Description

                  Principal

                  Description

                  Particular specialisations

                  Description

                  Description of the calculation

                  Code of characteristics 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; permanent crops > 1/3

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

                  P2 > 1/3; P3 > 1/3

                  612

                  Field crops and horticulture combined

                  General cropping > 1/3; horticulture > 1/3

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

                  P1 > 1/3; P2 > 1/3

                  613

                  Field crops and vineyards combined

                  General cropping > 1/3; vineyards > 1/3

                  P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3

                  P1 > 1/3; 2.04.04 > 1/3

                  614

                  Field crops and permanent crops combined

                  General cropping > 1/3, permanent crops > 1/3; vines ≤ 1/3

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

                  P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3

                  615

                  Mixed cropping, mainly field crops

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

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

                  P1 > 1/3; P2 ≤ 1/3; 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; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3

                  7

                  Mixed livestock

                  73

                  Mixed livestock, mainly grazing livestock

                  731

                  Mixed livestock, mainly dairying

                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of dairying cattle

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

                  P4 > P5

                  P45 > 1/3 GL; 3.02.06. > 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; P4 ≤ 2/3; P5 ≤ 2/3

                  P4 > P5

                  74

                  Mixed livestock, mainly granivores

                  741

                  Mixed livestock: granivores and dairying

                  Cattle, dairying > 1/3 of grazing livestock; granivores > 1/3, dairy cows > 1/2 of cattle, dairying

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

                  P4 ≤ P5

                  P45 > 1/3 GL; P5 > 1/3; 3.02.06. > 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; P4 ≤ 2/3; P5 ≤ 2/3

                  P4 ≤ P5

                  8

                  Mixed crops — livestock

                  83

                  Field crops — grazing livestock combined

                  831

                  Field crops combined with dairying

                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying < general cropping

                  Holdings not included in classes 151-742 and 999

                  P1> 1/3; P4 > 1/3

                  P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 < P1

                  832

                  Dairying combined with field crops

                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying ≥ general cropping

                  Holdings not included in classes 151-742 and 999

                  P1> 1/3; P4 > 1/3

                  P45 > 1/3 GL; 3.02.06. > 1/2 P45; 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; 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; P4 > 1/3

                  84

                  Various crops and livestock combined

                  841

                  Field crops and granivores combined

                  General cropping > 1/3; 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; P5 > 1/3

                  842

                  Permanent crops and grazing livestock combined

                  Permanent crops > 1/3; 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; 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

                  3.07. > 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

                  Methods for the calculation of particular types of farming specialisations

                  General

                  Description

                  Principal

                  Description

                  Particular specialisations

                  Description

                  Description of the calculation

                  Code of characteristics 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 Standard Output = 0

            B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES
      I.   Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN

                  Equivalent headings for the application of Standard Outputs

                  FSS code to be used for the heading

                  Standard output (SO) coefficient code

                  2016 Union survey on the structure of agricultural holdings (‘2016 FSS’)
                  (Regulation (EC) No 1166/2008)

                  FADN farm return
                  (Annex VIII to this Regulation)

            I.   Crops

                  2.01.01.01.

                  B_1_1_1

                  Common wheat and spelt

                              10110.

                              Common wheat and spelt

                  2.01.01.02.

                  B_1_1_2

                  Durum wheat

                              10120.

                              Durum wheat

                  2.01.01.03.

                  B_1_1_3

                  Rye

                              10130.

                              Rye

                  2.01.01.04.

                  B_1_1_4

                  Barley

                              10140.

                              Barley

                  2.01.01.05.

                  B_1_1_5

                  Oats

                              10150.

                              Oats

                  2.01.01.06.

                  B_1_1_6

                  Grain maize

                              10160.

                              Grain maize

                  2.01.01.07.

                  B_1_1_7

                  Rice

                              10170.

                              Rice

                  2.01.01.99.

                  B_1_1_99

                  Other cereals for the production of grain

                              10190.

                              Other cereals for the production of grain

                  2.01.02.

                  B_1_2

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

                              10220.

                              Lentils, chickpeas and vetches

                              10290.

                              Other protein crops

                  2.01.02.01.

                  B_1_2_1

                  Of which peas, field beans and sweet lupins

                              10210.

                              Peas, field beans and sweet lupins

                  2.01.03.

                  B_1_3

                  Potatoes (including early potatoes and seed potatoes)

                              10300.

                              Potatoes (including early potatoes and seed potatoes)

                              10310.

                              Potatoes for starch

                              10390.

                              Other potatoes

                  2.01.04.

                  B_1_4

                  Sugar beet (excluding seed)

                              10400.

                              Sugar beet (excluding seed)

                  2.01.05.

                  B_1_5

                  Fodder roots and brassicas (excluding seed)

                              10500.

                              Fodder roots and brassicas (excluding seeds)

                  2.01.06.01.

                  B_1_6_1

                  Tobacco

                              10601.

                              Tobacco

                  2.01.06.02.

                  B_1_6_2

                  Hops

                              10602.

                              Hops

                  2.01.06.03.

                  B_1_6_3

                  Cotton

                              10603.

                              Cotton

                  2.01.06.04.

                  B_1_6_4

                  Rape and turnip rape

                              10604.

                              Rape and turnip rape

                  2.01.06.05.

                  B_1_6_5

                  Sunflower

                              10605.

                              Sunflower

                  2.01.06.06.

                  B_1_6_6

                  Soya

                              10606.

                              Soya

                  2.01.06.07.

                  B_1_6_7

                  Linseed (oil flax)

                              10607.

                              Linseed (oil flax)

                  2.01.06.08.

                  B_1_6_8

                  Other oil seed crops

                              10608.

                              Other oil seed crops

                  2.01.06.09.

                  B_1_6_9

                  Flax

                              10609.

                              Flax

                  2.01.06.10.

                  B_1_6_10

                  Hemp

                              10610.

                              Hemp

                  2.01.06.11.

                  B_1_6_11

                  Other fibre crops

                              10611.

                              Other fibre plants

                  2.01.06.12.

                  B_1_6_12

                  Aromatic plants, medicinal and culinary plants

                              10612.

                              Aromatic plants, medical and culinary plants

                  2.01.06.99.

                  B_1_6_99

                  Other industrial crops not mentioned elsewhere

                              10613.

                              Sugar cane

                              10690.

                              Other industrial crops not mentioned elsewhere

                  2.01.07.

                  B_1_7

                  Fresh vegetables, melons and strawberries of which

                  2.01.07.01.

                  B_1_7_1

                  Outdoor or under low (not accessible) protective cover

                  2.01.07.01.01.

                  B_1_7_1_1

                  Open field

                              10711.

                              Fresh vegetables, melons and strawberries — Open field

                  2.01.07.01.02.

                  B_1_7_1_2

                  Market gardening

                              10712.

                              Fresh vegetables, melons and strawberries — Market gardening

                  2.01.07.02.

                  B_1_7_2

                  Under glass or other (accessible) protective cover

                              10720.

                              Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover

                  2.01.08.

                  Flowers and ornamental plants (excluding nurseries):

                  2.01.08.01.

                  B_1_8_1

                  Outdoor or under low (not accessible) protective cover

                              10810.

                              Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover

                  2.01.08.02.

                  B_1_8_2

                  Under glass or other (accessible) protective cover

                              10820.

                              Flowers and ornamental plants — Under glass or under other (accessible) protective cover

                  2.01.09.

                  B_1_9

                  Plants harvested green

                  2.01.09.01.

                  B_1_9_1

                  Temporary grass

                              10910.

                              Temporary grass

                  2.01.09.02.

                  B_1_9_2

                  Other plants harvested green

                  2.01.09.02.01.

                  B_1_9_2_1

                  Green maize

                              10921.

                              Green maize

                  2.01.09.02.02.

                  B_1_9_2_2

                  Leguminous plants

                              10922.

                              Leguminous plants

                  2.01.09.02.99.

                  B_1_9_2_99

                  Other plants harvested green not mentioned elsewhere

                              10923.

                              Other plants harvested green not mentioned elsewhere

                  2.01.10.

                  B_1_10

                  Arable land seeds and seedlings

                              11000.

                              Arable land seed and seedlings

                  2.01.11.

                  B_1_11

                  Other arable land crops

                              11100.

                              Other arable land crops

                  2.01.12.

                  B_1_12

                  Fallow land

                              11210.

                              Fallow land without any subsidies

                  2.02.

                  B_2

                  Kitchen gardens

                              20000.

                              Kitchen gardens

                  2.03.01.

                  B_3_1

                  Pasture and meadow, excluding rough grazing

                              30100.

                              Pasture and meadow, excluding rough grazing

                  2.03.02.

                  B_3_2

                  Rough grazing

                              30200.

                              Rough grazing

                  2.03.03.

                  B_3_3

                  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

                  2.04.01.

                  B_4_1

                  Fruit and berry plantations

                  2.04.01.01.

                  B_4_1_1

                  Fruit species of which

                  2.04.01.01.01.

                  B_4_1_1_1

                  Fruit of temperate climate zones

                              40111.

                              Apples

                              40112.

                              Pears

                              40113.

                              Peaches and nectarines

                              40114.

                              Other fruit of temperate zones

                  2.04.01.01.02.

                  B_4_1_1_2

                  Fruit of subtropical climate zones

                              40115.

                              Fruit of subtropical or tropical zones

                  2.04.01.02.

                  B_4_1_2

                  Berry species

                              40120.

                              Berry species

                  2.04.01.03.

                  B_4_1_3

                  Nuts

                              40130.

                              Nuts

                  2.04.02.

                  B_4_2

                  Citrus plantations

                              40210.

                              Oranges

                              40220.

                              Tangerines, mandarins, clementines and similar small fruit

                              40230.

                              Lemons

                              40290.

                              Other citrus fruit

                  2.04.03.

                  B_4_3

                  Olive plantations

                  2.04.03.01.

                  B_4_3_1

                  Normally producing table olives

                              40310.

                              Table olives

                  2.04.03.02.

                  B_4_3_2

                  Normally producing olives for oil production

                              40320.

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

                              40330.

                              Olive oil

                  2.04.04.

                  B_4_4

                  Vineyards, of which normally producing:

                  2.04.04.01.

                  B_4_4_1

                  Quality wine

                              40411.

                              Wine with protected designation of origin (PDO)

                              40412.

                              Wine with protected geographical indication (PGI)

                              40451.

                              Grapes for wine with protected designation of origin (PDO)

                              40452.

                              Grapes for wine with protected geographical indication (PGI)

                  2.04.04.02.

                  B_4_4_2

                  Other wines

                              40420.

                              Other wines

                              40460.

                              Grapes for other wines

                  2.04.04.03.

                  B_4_4_3

                  Table grapes

                              40430.

                              Table grapes

                  2.04.04.04.

                  B_4_4_4

                  Raisins

                              40440.

                              Raisins

                  2.04.05.

                  B_4_5

                  Nurseries

                              40500.

                              Nurseries

                  2.04.06.

                  B_4_6

                  Other permanent crops

                              40600.

                              Other permanent crops

                              40610.

                              Christmas trees

                  2.04.07.

                  B_4_7

                  Permanent crops under glass

                              40700.

                              Permanent crops under glass

                  2.06.01.

                  B_6_1

                  Mushrooms

                              60000.

                              Mushrooms

            II.   Livestock

                  3.01.

                  C_1

                  Equidae

                              100.

                              Equidae

                  3.02.01.

                  C_2_1

                  Bovine animals, under one year old, male and female

                              210.

                              Bovine animals, under one year old, male and female

                  3.02.02.

                  C_2_2

                  Bovine animals, one but less than two years old, male

                              220.

                              Bovine animals, one but less than two years old, male

                  3.02.03.

                  C_2_3

                  Bovine animals, one but less than two years old, female

                              230.

                              Bovine animals, one but less than two years old, female

                  3.02.04.

                  C_2_4

                  Male bovine animals, two years old and over

                              240.

                              Male bovine animals, two years old and over

                  3.02.05.

                  C_2_5

                  Heifers, two years old and over

                              251.

                              Breeding heifers

                              252.

                              Heifers for fattening

                  3.02.06.

                  C_2_6

                  Dairy cows

                              261.

                              Dairy cows

                              262.

                              Buffalo cows

                  3.02.99.

                  C_2_99

                  Other cows

                              269.

                              Other cows

                  3.03.01.

                  C_3_1

                  Sheep (all ages)

                  3.03.01.01.

                  C_3_1_1

                  Breeding females

                              311.

                              Ewes, Breeding females

                  3.03.01.99.

                  C_3_1_99

                  Other sheep

                              319.

                              Other sheep

                  3.03.02.

                  C_3_2

                  Goats (all ages)

                  3.03.02.01.

                  C_3_2_1

                  Breeding females

                              321.

                              Goats, breeding females

                  3.03.02.99.

                  C_3_2_99

                  Other goats

                              329.

                              Other goats

                  3.04.01.

                  C_4_1

                  Piglets having a live weight of under 20 kilograms

                              410.

                              Piglets having a live weight of under 20 kilograms

                  3.04.02.

                  C_4_2

                  Breeding sows weighing 50 kilograms and over

                              420.

                              Breeding sows weighing 50 kilograms and over

                  3.04.99.

                  C_4_99

                  Other pigs

                              491.

                              Pigs for fattening

                              499.

                              Other pigs

                  3.05.01.

                  C_5_1

                  Broilers

                              510.

                              Poultry — broilers

                  3.05.02.

                  C_5_2

                  Laying hens

                              520.

                              Laying hens

                  3.05.03.
                  3.05.03.01.
                  3.05.03.02.
                  3.05.03.03.
                  3.05.03.04.
                  3.05.03.99.

                  C_5_3
                  C_5_3_1
                  C_5_3_2
                  C_5_3_3
                  C_5_3_4
                  C_5_3_99

                  Other poultry
                  Turkeys
                  Ducks
                  Geese
                  Ostriches
                  Other poultry, not mentioned elsewhere

                              530.

                              Other poultry

                  3.06.

                  C_6

                  Rabbits, breeding females

                              610.

                              Rabbits, breeding females

                              699.

                              Other rabbits

                  3.07.

                  C_7

                  Bees

                              700.

                              Bees

            II.   Codes regrouping several characteristics included in the 2016 FSS:

                  P45.

                  Cattle, dairying = 3.02.01. (bovine animals under one year old male and females) + 3.02.03. (bovine animals, one but less than two years old, female) + 3.02.05. (heifers, two years old and over) + 3.02.06. (dairy cows)

                  P46.

                  Cattle = P45 (cattle, dairying) + 3.02.02. (bovine animals, one but less than two years old, male) + 3.02.04. (male bovine animals two years old and over) + 3.02.99. (other cows)

                  GL

                  Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats)
                  If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)

                  FCP4

                  Forage for grazing livestock = 0

                  P17

                  Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas)
                  If GL > 0 FCP1 Forage for sale = 0

                  FCP4

                  Forage for grazing livestock = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)

                  P17

                  Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet)

                  P151.

                  Cereals without rice = 2.01.01.01. (common wheat and spelt) + 2.01.01.02. (durum wheat) + 2.01.01.03. (rye) + 2.01.01.04. (barley) + 2.01.01.05. (oats) + 2.01.01.06. (grain maize) + 2.01.01.99. (other cereals for the production of grain)

                  P15.

                  Cereals = P151 (cereals without rice) + 2.01.01.07. (rice)

                  P16.

                  Oilseeds = 2.01.06.04. (rape and turnip rape) + 2.01.06.05. (sunflower) + 2.01.06.06. (soya) + 2.01.06.07. (flax (linseed)) + 2.01.06.08. (other oil seed crops)

                  P51.

                  Pigs = 3.04.01. (piglets of less than 20 kilograms live weight) + 3.04.02. (breeding sows of 50 kilograms or more) + 3.04.99. (other pigs)

                  P52.

                  Poultry = 3.05.01. (broilers) + 3.05.02. (laying hens) + 3.05.03. (other poultry)

                  P1.

                  General cropping = P15 (cereals) + 2.01.02. (dried pulses and protein crops) + 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.06.01. (tobacco) + 2.01.06.02. (hops) + 2.01.06.03. (cotton) + P16 (oilseeds) + 2.01.06.09. (flax) + 2.01.06.10. (hemp) + 2.01.06.11. (other fibre crops) + 2.01.06.12. (aromatic plants, medicinal and culinary plants) + 2.01.06.99. (other industrial crops not mentioned elsewhere) + 2.01.07.01.01. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — open field) + 2.01.10. (arable land and seedlings) + 2.01.11. (other arable land) + 2.01.12. (fallow land) + FCP1 (forage for sale)

                  P2.

                  Horticulture = 2.01.07.01.02. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — market gardening) + 2.01.07.02. (fresh vegetables, melons, strawberries — under glass or other (accessible) protective cover) + 2.01.08.01. (flowers and ornamental plants — outdoor or under low (not accessible) protective cover) + 2.01.08.02. (flowers and ornamental plants — under glass or other (accessible) protective cover) + 2.06.01. (mushrooms) + 2.04.05. (nurseries)

                  P3.

                  Permanent crops = 2.04.01. (fruit and berry plantations) + 2.04.02. (citrus plantations) + 2.04.03. (olive plantations) + 2.04.04. (vineyards) + 2.04.06. (other permanent crops) + 2.04.07. (permanent crops under glass)

                  P4.

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

                  P5.

                  Granivores = P51 (pigs) + P52 (poultry) + 3.06. (rabbits, breeding females)

            C.   TYPES OF FARMING AS REFERRED TO IN PART A

         Specialist holdings — crops

                  General type of farming

                  Principal type of farming

                  Particular types of farming specialisations

                              1.

                              Specialist field crops

                              15.

                              Specialist cereals, oilseeds and protein crops

                              151.

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

                              152.

                              Specialist rice

                              153.

                              Cereals, oilseeds, protein crops and rice combined

                              16.

                              General field cropping

                              161.

                              Specialist root crops

                              162.

                              Cereals, oilseeds, protein crops and root crops combined

                              163.

                              Specialist field vegetables

                              164.

                              Specialist tobacco

                              165.

                              Specialist cotton

                              166.

                              Various field crops combined

                              2.

                              Specialist horticulture

                              21.

                              Specialist horticulture indoor

                              211.

                              Specialist vegetables indoor

                              212.

                              Specialist flowers and ornamentals indoor

                              213.

                              Mixed horticulture indoor specialist

                              22.

                              Specialist horticulture outdoor

                              221.

                              Specialist vegetables outdoor

                              222.

                              Specialist flowers and ornamentals outdoor

                              223.

                              Mixed horticulture outdoor specialist

                              23.

                              Other horticulture

                              231.

                              Specialist mushrooms

                              232.

                              Specialist nurseries

                              233.

                              Various horticulture

                              3.

                              Specialist permanent crops

                              35.

                              Specialist vineyards

                              351.

                              Specialist quality wine

                              352.

                              Specialist wine other than quality wine

                              353.

                              Specialist table grapes

                              354.

                              Other vineyards

                              36.

                              Specialist fruit and citrus fruit

                              361.

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

                              362.

                              Specialist citrus fruit

                              363.

                              Specialist nuts

                              364.

                              Specialist tropical and subtropical fruits

                              365.

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

                              37.

                              Specialist olives

                              370.

                              Specialist olives

                              38.

                              Various permanent crops combined

                              380.

                              Various permanent crops combined

         Specialist holdings — animal production

                  General type of farming

                  Principal type of farming

                  Particular types of farming specialisations

                              4.

                              Specialist grazing livestock

                              45.

                              Specialist dairying

                              450.

                              Specialist dairying

                              46.

                              Specialist cattle — rearing and fattening

                              460.

                              Specialist cattle — rearing and fattening

                              47.

                              Cattle — dairying, rearing and fattening combined

                              470.

                              Cattle — dairying, rearing and fattening combined

                              48.

                              Sheep, goats and other grazing livestock

                              481.

                              Specialist sheep

                              482.

                              Sheep and cattle combined

                              483.

                              Specialist goats

                              484.

                              Various grazing livestock

                              5.

                              Specialist granivores

                              51.

                              Specialist pigs

                              511.

                              Specialist pig rearing

                              512.

                              Specialist pig fattening

                              513.

                              Pig rearing and fattening combined

                              52.

                              Specialist poultry

                              521.

                              Specialist laying hens

                              522.

                              Specialist poultry-meat

                              523.

                              Laying hens and poultry-meat combined

                              53.

                              Various granivores combined

                              530.

                              Various granivores combined

         Mixed holdings

                  General type of farming

                  Principal type of farming

                  Particular types of farming specialisations

                              6.

                              Mixed cropping

                              61.

                              Mixed cropping

                              611.

                              Horticulture and permanent crops combined

                              612.

                              Field crops and horticulture combined

                              613.

                              Field crops and vineyards combined

                              614.

                              Field crops and permanent crops combined

                              615.

                              Mixed cropping, mainly field crops

                              616.

                              Other mixed cropping

                              7.

                              Mixed livestock

                              73.

                              Mixed livestock, mainly grazing livestock

                              731.

                              Mixed livestock, mainly dairying

                              732.

                              Mixed livestock, mainly non-dairying grazing livestock

                              74.

                              Mixed livestock, mainly granivores

                              741.

                              Mixed livestock: granivores and dairying combined

                              742.

                              Mixed livestock: granivores and non-dairying grazing livestock

                              8.

                              Mixed crops — livestock

                              83.

                              Field crops — grazing livestock combined

                              831.

                              Field crops combined with dairying

                              832.

                              Dairying combined with field crops

                              833.

                              Field crops combined with non-dairying grazing livestock

                              834.

                              Non-dairying grazing livestock combined with field crops

                              84.

                              Various crops and livestock combined

                              841.

                              Field crops and granivores combined

                              842.

                              Permanent crops and grazing livestock combined

                              843.

                              Apiculture

                              844.

                              Various mixed crops and livestock

                              9.

                              Non-classified holdings

                              99.

                              Non-classified holdings

                              999.

                              Non-classified holdings

         (1)  The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).

      ANNEX V

         ECONOMIC SIZE OF HOLDINGS AND ECONOMIC SIZE CLASSES (ARTICLE 5)

      A.   ECONOMIC SIZE OF THE HOLDING
      The economic size of a holding is measured as the total standard output of the holding expressed in EUR.
      B.   ECONOMIC SIZE CLASSES OF HOLDINGS
      Holdings are classified by size classes, the limits of which are set out below.

                  Classes

                  Limits in EUR

                  I

                  less than 2 000

                  II

                  from 2 000 to less than 4 000

                  III

                  from 4 000 to less than 8 000

                  IV

                  from 8 000 to less than 15 000

                  V

                  from 15 000 to less than 25 000

                  VI

                  from 25 000 to less than 50 000

                  VII

                  from 50 000 to less than 100 000

                  VIII

                  from 100 000 to less than 250 000

                  IX

                  from 250 000 to less than 500 000

                  X

                  from 500 000 to less than 750 000

                  XI

                  from 750 000 to less than 1 000 000

                  XII

                  from 1 000 000 to less than 1 500 000

                  XIII

                  from 1 500 000 to less than 3 000 000

                  XIV

                  from 3 000 000

            Size classes II and III or III and IV, IV and V, or from III to V, VI and VII, VIII and IX, X and XI and from XII to XIV or from X to XIV can be grouped together.

      ANNEX VI

         STANDARD OUTPUTS (SOs)(ARTICLE 6)

      1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs
      (a)   The standard output (SO) means the value of the output of each agricultural characteristic referred to in Article 6(1) corresponding to the average situation in a given region.
      (b)   The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s).
      The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.
      (c)   Production period
      The SOs correspond to a production period of 12 months (calendar year or agricultural production year).
      For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SO corresponding to growth or production in a 12-month period is calculated.
      (d)   Basic data and reference period
      The SOs are determined on the basis of the production per unit and the farm-gate price referred to in point (b) above. 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.
      (e)   Units

                  (1)

                  Physical units:

                              (a)

                              The SOs for crop characteristics are determined on the basis of area expressed in hectares.
                              For mushrooms, however, the SOs 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 SOs 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.

                              (b)

                              The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive.

                  (2)

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

            2.   BREAKDOWN OF SOs
      (a)   By crop and livestock characteristics
      The SOs are determined for all the agricultural characteristics corresponding to the headings of the FSS in the manner laid down in those surveys.
      (b)   Geographical breakdown

                  —

                  The SOs are determined at least on the basis of geographical units which are usable for the FSS 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 (1). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit.

                  —

                  No SO is determined for characteristics which are not relevant in the region concerned.

            3.   COLLECTION OF DATA FOR DETERMINING SOs

                  (a)

                  The basic data for determining SOs are renewed at least each time a FSS is carried out in the form of a census as referred to in Article 6 of Regulation (EC) No 1166/2008.

                  (b)

                  When the FSS may be carried out as sample survey as referred to in Article 6 of Regulation (EC) No 1166/2008, the updating of the SOs shall be carried out:

                              —

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

                              —

                              or by applying a coefficient of change whereby SOs 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 characteristic 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 SOs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate.
      5.   TREATMENT OF SPECIAL CASES
      The following special rules are laid down for the calculation of SOs for certain types of characteristics and for calculating the total SO of the holding:
      (a)   Fallow land
      SO relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOs 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 SOs are regarded as equal to zero.
      (c)   Livestock
      For livestock the characteristics 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 under one year old, male and female
      SOs 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 SOs relating to the surplus number of bovine animals under one year are taken into account.
      (e)   Other sheep and other goats
      SOs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding sheep females on the holding.
      SOs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding goat females on the holding.
      (f)   Piglets
      SOs 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. equidae, cattle, sheep or goats) on the holding, the forage (i.e. roots and brassicas, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.
      If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

         (1)  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).

      ANNEX VII

         OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)

      A.   DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING
      The gainful activities directly related to the holding other than the agri- cultural activities of the holding comprise all activities other than farm work, directly related to the holding and having an economic impact on the holding. Those are activities where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holdings are used.
      Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.
      All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.
      All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.
      B.   ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING
      The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (1):

      C.   CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING
      Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:

                  Classes

                  Percentage bands

                  I

                  From 0 % to 10 % (marginal share)

                  II

                  From more than 10 % to 50 % (medium share)

                  III

                  From more than 50 % to less than a 100 % (significant share)

         (1)  Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).

      ANNEX VIII

         FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

      The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is:
      <table letter>_<group>_<category>[_<category>]_<column>_
      Specific data values are captured at the column level. In the tables as set out below, clear cells are where data values can be accepted; greyed cells marked with a ‘—’ have no meaning in the group context, so no data is accepted in those.
      Examples:

                  —

                  B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.

                  —

                  I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.

            When a value is not relevant or missing for any particular holding, do not enter value ‘0’.
      Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.
      For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.
      The data in a farm return should be given with the following degrees of accuracy:
      —   financial values: values in EUR or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the EUR, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the FADN, to express the values in hundreds or thousands of national currency units,
      —   physical quantities: in quintals (1 q = 100 kg) except in the case of eggs, which will be expressed in thousands and wine and related products which will be expressed in hectolitres,
      —   areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area,
      —   average livestock numbers: to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be given in number of occupied hives,
      —   labour units: to two decimal places.
      For each table category and column value, further definitions and instructions are set out after the table concerned.

         Table A

         General information on the holding

                  Category of general information

                  Code (*)

                  Columns

                  Group of information

                  FADN Division

                  Subdivision

                  Serial number of holding

                  Degree

                  Minutes

                  NUTS

                  Number of the accounting office

                  Date

                  Weight of the farm

                  Type of farming

                  Economic size class

                  Code

                     R

                     S

                     H

                     DG

                     MI

                     N

                     AO

                     DT

                     W

                     TF

                     ES

                     C

                     ID

                  Identification of the holding

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                     LO

                  Location of the holding

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                     AI

                  Accounting information

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                     TY

                  Typology

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                     CL

                  Classes

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                     OT

                  Other particulars of the holding

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  Code (*)

                  Description

                  Group

                     R

                     S

                     H

                     DG

                     MI

                     N

                     AO

                     DT

                     W

                     TF

                     ES

                     C

                  10

                  Number of the holding

                     ID

                  AID10R

                  AID10S

                  AID10H

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  20

                  Latitude

                     LO

                  —

                  —

                  —

                  ALO20DG

                  ALO20MI

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  30

                  Longitude

                     LO

                  —

                  —

                  —

                  ALO30DG

                  ALO30MI

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  40

                  NUTS3

                     LO

                  —

                  —

                  —

                  —

                  —

                  ALO40N

                  —

                  —

                  —

                  —

                  —

                  —

                  50

                  Accounting office

                     AI

                  —

                  —

                  —

                  —

                  —

                  —

                  AAI50AO

                  —

                  —

                  —

                  —

                  —

                  60

                  Type of accounting

                     AI

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  AAI60C

                  70

                  Date of closure of accounts

                     AI

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  AAI70DT

                  —

                  —

                  —

                  —

                  80

                  National weight calculated by the Member State

                     TY

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ATY80W

                  —

                  —

                  —

                  90

                  Classification at the time of selection

                     TY

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ATY90TF

                  ATY90ES

                  —

                  100

                  Other gainful activities (OGA) directly related to the holding

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL100C

                  110

                  Type of ownership/ economic objective

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL110C

                  120

                  Legal status

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL120C

                  130

                  Level of liability of the holder(s)

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL130C

                  140

                  Organic farming

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL140C

                  141

                  Sectors in organic farming

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL141C

                  150

                  Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI)/Traditional Speciality Guaranteed (TSG)/mountain product

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL150C

                  151

                  Sectors with PDO/PGI

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL151C

                  160

                  Areas facing natural and other specific constraints

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL160C

                  170

                  Altitude

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL170C

                  180

                  Structural Funds area

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL180C

                  190

                  Natura 2000 area

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL190C

                  200

                  Water directive (2000/60/EC) area

                     CL

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  ACL200C

                  210

                  Irrigation system

                     OT

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  AOT210C

                  220

                  Livestock unit grazing days on common land

                     OT

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  —

                  AOT220C

            A.ID.   Identification of the holding

      A number is assigned to each returning holding when it is selected for the first time. The holding retains this number permanently for the duration of its inclusion in the accountancy network. A number once assigned is never allotted to another holding.
      However, where the holding undergoes a fundamental change, and in particular where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.
      The holding number comprises three groups of indications as follows:

                  A.ID.10.R. FADN Division: a code number is to be given, corresponding to the code set in Annex II to this Regulation.

                  A.ID.10.S. Subdivision: a code number is to be given.
                  The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.
                  In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.

                  A.ID.10.H. Serial number of the holding.

            A.LO.   Location of the holding

      The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.

                  A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

                  A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

                  A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in Regulation (EC) No 1059/2003 should be given.

            A.AI.   Accounting information

                  A.AI.50.AO. Number of the accounting office: a code number is to be given.
                  In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.

                  A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:

                              1.

                              Double-entry accounting

                              2.

                              Single-entry accounting.

                              3.

                              None.

                  A.AI.70.DT. Date of closure of accounts: to be recorded in format ‘YYYY-MM-DD’, for example 2009-06-30 or 2009-12-31.

            A.TY.   Typology

                  A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.

                  A.TY.90.TF. Type of farming at the time of selection: holding type of farming code in accordance with Annex IV to this Regulation at the time of selection for the accounting year in question.

                  A.TY.90.ES. Economic size at the time of selection: economic size class code of holding in accordance with Annex V to this Regulation at the time of selection for accounting year in question.

            A.CL.   Classes

                  A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover (1) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:

                              1.

                              ≥ 0 to ≤ 10 % (marginal share)

                              2.

                              > 10 % to ≤ 50 % (medium share)

                              3.

                              > 50 % to < 100 % (significant share)

                  A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:
                  1.   family farm: the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity;
                  2.   Partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;
                  3.   company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;
                  4.   company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.

                  A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:

                              0.

                              False.

                              1.

                              True.

                  A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:

                              1.

                              Full.

                              2.

                              Partial.

                  A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (2), in particular Articles 4 and 5 thereof. The following code numbers are to be used:

                              1.

                              the holding does not apply organic production methods;

                              2.

                              the holding applies only organic production methods for all its products;

                              3.

                              the holding applies both organic and other production methods;

                              4.

                              the holding is converting to organic production methods.

                  A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used.

                              0.

                              not applicable

                              31.

                              cereals

                              32.

                              oilseeds and protein crops

                              33.

                              fruits and vegetables (including citrus fruits, but excluding olives)

                              34.

                              olives

                              35.

                              vineyards

                              36.

                              beef

                              37.

                              cow's milk

                              38.

                              pigmeat

                              39.

                              sheep and goats (milk and meat)

                              40.

                              poultry meat

                              41.

                              eggs

                              42.

                              other sector

                  A.CL.150.C. ‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council (3). The following code numbers are to be used:

                              1.

                              the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

                              2.

                              the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

                              3.

                              the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.

                  A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product: if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in each sector, the code ‘not applicable’ should be used.

                              0.

                              not applicable

                              31.

                              cereals

                              32.

                              oilseeds and protein crops

                              33.

                              fruits and vegetables (including citrus fruits, but excluding olives)

                              34.

                              olives

                              35.

                              vineyards

                              36.

                              beef

                              37.

                              cow's milk

                              38.

                              pigmeat

                              39.

                              sheep and goats (milk and meat)

                              40.

                              poultry meat

                              41.

                              eggs

                              42.

                              other sector.

                        The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.

                  A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (4). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:

                              1.

                              the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

                              21.

                              the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013;

                              22.

                              the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013;

                              23.

                              the majority of the utilised agricultural area of the holding is situated in a an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

                              3.

                              the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013;

                              5.

                              the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.

                  A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:

                              1.

                              the major part of the holding is located at < 300 m;

                              2.

                              the major part of the holding is located at 300 to 600 m;

                              3.

                              the major part of the holding is located at > 600 m;

                              4.

                              data not available.

                  A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 90 paragraph 2 (a), (b) and (c) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (5). The following code numbers are to be used:

                              1.

                              the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof;

                              2.

                              the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof;

                              3.

                              the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.

                  A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (6) and Council Directive 92/43/EEC (7) (Natura 2000). The following code numbers are to be used:

                              1.

                              the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;

                              2.

                              the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.

                  A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (8). The following code numbers are to be used:

                              1.

                              the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;

                              2.

                              the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.

            A.OT.   Other particulars concerning the holding

                  A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:

                              0.

                              not applicable (when no irrigation on the farm)

                              1.

                              surface

                              2.

                              sprinkler

                              3.

                              drip

                              4.

                              other

                  A.OT.220.C. Livestock unit grazing days on common land: Number of livestock unit grazing days by farm animals on common land used by the holding.

         COLUMNS IN TABLE A

      Column R refers to FADN division, column S to subdivision, column H to the serial number of the holding, column DG to degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to code.

         Table B

         Type of occupation

                  Category of Utilised agricultural area (UAA)

                  Code (*)

                  Group of information

                  Utilised Agricultural Area

                     A

                     UO

                  UAA for owner farming

                     UT

                  UAA for tenant farming

                     US

                  UAA for sharecropping or other modes

                  Code (*)

                  Description of categories

                  Group

                     A

                  10

                  UAA for owner farming

                     UO

                  20

                  Rented UAA

                     UT

                  30

                  Sharecropped UAA

                     US

            Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.
      Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.
      The following groups of information and categories should be used:
      B.UO.   UAA for owner farming

      B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms. This category includes land leased to others ready for sowing (crop code 11300).
      B.UT.   UAA for tenant farming

      B.UT.20.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or UAA held on similar terms of tenure.
      Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing should be given without specifying the area in question (table H).
      Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as land the harvest of which is bought as a standing crop.
      B.US.   UAA for sharecropping or other modes

      B.US.30.A UAA (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.

         COLUMNS IN TABLE B

      Column A refers to UAA.

         Table C

         Labour

                  Category of labour

                  Code (*)

                  Columns

                  Group of information

                  General

                  Total work on the holding (agricultural work and work for OGA directly related to the holding)

                  Share of work for OGA directly related to the holding

                  Number of persons

                  Gender

                  Year of birth

                  Agricultural training of the manager

                  Annual time worked

                  Number of Annual Work Units (AWU)

                  % of annual time worked

                  % of AWU

                     P

                     G

                     B

                     T

                     Y1

                     W1

                     Y2

                     W2

                  Integer

                  Enter code

                  Four digits

                  Enter code

                  (hours)

                  (AWU)

                  %

                  %

                     UR

                  Unpaid regular

                     UC

                  Unpaid casual

                  —

                  —

                  —

                  —

                  —

                  —

                     PR

                  Paid regular

                     PC

                  Paid casual

                  —

                  —

                  —

                  —

                  —

                  —

                  Code (*)

                  Description

                  Group

                     P

                     G

                     B

                     T

                     Y1

                     W1

                     Y2

                     W2

                  10

                  Holder/manager

                     UR

                  —

                  —

                  20

                  Holder/not manager

                     UR

                  —

                  —

                  —

                  30

                  Manager/not holder

                     UR

                  —

                  —

                  40

                  Spouse of holder

                     UR

                  —

                  —

                  —

                  50

                  Other

                     UR, PR

                  —

                  —

                  —

                  60

                  Casual

                     UC, PC

                  —

                  —

                  —

                  —

                  —

                  —

                  70

                  Manager

                     PR

                  —

                  —

            The term ‘labour’ includes all persons who have been engaged on work on the farm during the accounting year. However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).
      In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.
      Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:

                  (a)

                  assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 ‘Contractual work’) and as a cost (table H category 1010 ‘Wages and social security’);

                  (b)

                  assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H group 1020 ‘Contract work and machinery hire’).

            The following groups of information and categories of labour are to be distinguished:
      C.UR.
            Unpaid regular labour

      Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.
      A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
      The following cases or similar ones may arise:

                  (a)

                  special production conditions on the farm for which labour is not required throughout the year: e.g. olive or vine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;

                  (b)

                  absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;

                  (c)

                  joining or leaving the holding;

                  (d)

                  total cessation of work on the holding due to accidental causes (flood, fire, etc.).

            There are the following categories:
      C.UR.10.   Holder/manager

      Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.
      C.UR.20.   Holder/not manager

      Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.
      C.UR.30   Manager/not holder

      Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.
      C.UR.40.   Spouse(s) of holder(s)

      C.UR.50.   Other unpaid regular labour

      Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.
      C.UC.
            Unpaid casual labour

                  C.UC.60.

                  Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.

            C.PR.
            Paid regular labour

      Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding.
      The following categories are to be shown:
      C.PR.70.   Farm manager

      Salaried person responsible for the day-to-day management of the holding.
      C.PR.50.   Others

      All regular paid labour (except for the holding's salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.
      C.PC.
            Paid casual labour

                  C.PC.60.

                  Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.

         COLUMNS IN TABLE C

         Number of persons (column P)
      Where there are several holders, there may be more than one spouse. The number of spouses and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR).

         Gender (column G)
      The gender should be given only for the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR). The gender is indicated by a code number, i.e.:

                  1.

                  male;

                  2.

                  female.

         Year of birth (column B)
      The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR) using the four figures of the year of birth.

         Agricultural training of the manager (column T)
      The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:

                  1.

                  only practical agricultural experience;

                  2.

                  basic agricultural training;

                  3.

                  full agricultural training.

         Annual time worked (column Y1)
      Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities. The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of a worker employed on a time basis.

         Total work force: number of annual units (column W1)
      Regularly employed work force is converted into annual work units. The number of annual work unit is not recorded for casual labour (both unpaid casual UC and paid casual PC labour). One annual work unit is equivalent to one person working full-time on the holding. One person cannot exceed one work unit equivalent, even if his actual working time exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding represents a fraction of an ‘annual unit’. The ‘annual work unit’ of each such person is obtained by dividing his actual annual working time by the normal annual working time of a full-time worker in the region under consideration and on the same type of holding.
      In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.

         Share of work for OGA in % of annual time worked (column Y2)
      The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid casual labour). It is optional for the spouse(s) of the holder(s), the other unpaid regular labour, and the other paid regular labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.

         Share of work for OGA in % of annual work units (column W2)
      The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour (both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.

         Work on an agricultural holding

      Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the OGA directly related to the holding:

                  —

                  Farm agricultural work

                              —

                              financial organisation and management (farm sales and purchases, bookkeeping, etc.),

                              —

                              work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),

                              —

                              livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),

                              —

                              preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,

                              —

                              maintenance of buildings, machinery, equipment, hedges, ditches, etc.,

                              —

                              transport for the holding and carried out by the labour force of the holding.

                  —

                  Work for the OGA directly related to the holding

                              —

                              contractual work (using production means of the holding),

                              —

                              tourism, accommodation and other leisure activities,

                              —

                              processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,

                              —

                              production of renewable energy,

                              —

                              forestry and wood processing,

                              —

                              other OGA (fur animals, care farming, handicraft, aquaculture, …).

            The following are not included in the work of the holding:

                  —

                  work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),

                  —

                  work performed for the household of the holder or manager.

         Table D

         Assets

      Structure of the table

                  Category of assets

                  Code (*)

                  Column

                  Group of information

                  Value

                     V

                     OV

                  Opening valuation

                     AD

                  Accumulated depreciation

                     DY

                  Depreciation of the current year

                     IP

                  Investment/Purchase, before deduction of subsidies

                     S

                  Subsidies

                     SA

                  Sales

                     CV

                  Closing valuation

                  Code (*)

                  Description of categories

                     OV

                     AD

                     DY

                     IP

                     S

                     SA

                     CV

                  1010

                  Cash and equivalents

                  —

                  —

                  —

                  —

                  —

                  1020

                  Receivables

                  —

                  —

                  —

                  —

                  —

                  1030

                  Other current assets

                  —

                  —

                  —

                  —

                  —

                  1040

                  Inventories

                  —

                  —

                  2010

                  Biological assets — plants

                  —

                  —

                  3010

                  Agricultural land

                  —

                  —

                  3020

                  Land improvements

                  3030

                  Farm buildings

                  4010

                  Machinery and equipment

                  5010

                  Forest land including standing timber

                  —

                  —

                  7010

                  Intangible assets, tradable

                  —

                  —

                  7020

                  Intangible assets, non-tradable

                  8010

                  Other non-current assets

            The following categories of assets shall be used:
      1010.   Cash and equivalents

      Cash and other assets that can be easily converted to cash.
      1020.   Receivables

      Short-term assets, amounts owed to the holding, normally arising from business activities.
      1030.   Other current assets

      Any other assets that are easily sold or expected to be paid within a year.
      1040.   Inventories

      Stocks of products owned by the holding that can be used either as inputs or are held for sale whether produced by the holding or purchased.
      2010.   Biological assets — plants

      Values of all plants that have not been harvested yet (all permanent and standing crops).
      3010.   Agricultural land

      Agricultural land owned by the holding.
      3020.   Land improvements

      Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land. The amounts entered are subject to depreciation at column DY.
      3030.   Farm buildings

      Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed and the amounts entered are subject to depreciation at column DY.
      4010.   Machinery and equipment

      Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be completed and the amounts entered are subject to depreciation at column DY.
      5010.   Forest land including standing timber

      Forest land in owner occupation included in the agricultural holding.
      7010.   Intangible assets — tradable

      All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists).
      7020.   Intangible assets — non-tradable

      All other intangible assets (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation at column DY.
      8010.   Other non-current assets

      Other long-term assets. The heading must be completed and, if applicable, the amounts of depreciation recorded at column DY.

         Groups of information in Table D

      The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are explained hereafter.
      There is only one column (V) value.

         Valuation methods

      The following valuation methods are used:

                  Fair value less the estimate point-of-sale costs

                  amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction less the cost estimated to incur in relation to the sale

                  2010, 3010, 5010, 7010

                  Historical cost

                  nominal or original cost of an asset when acquired

                  3020, 3030, 4010, 7020

                  Book value

                  value at which an asset is carried on a balance sheet

                  1010, 1020, 1030, 1040, 8010

         D.OV.   Opening valuation

      Opening valuation is the value of assets at the beginning of the accounting year. For the farms present in the sample also in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.

         D.AD.   Accumulated depreciation

      Is the sum of depreciation of assets from the start of its life until the end of the previous period.

         D.DY.   Depreciation of the current year

      Systematic allocation of the depreciable amount of an asset over its useful life.
      A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 10(1).

         D.IP.   Investments/Purchases

      Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column IP.
      Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.
      Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over the expected useful life.
      The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D ‘Assets’.

         D.S.   Investment subsidies

      Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.

         D.SA.   Sales

      Total sales of assets during the accounting year.

         D.CV.   Closing valuation

      Closing valuation is the value of assets at the end of the accounting year.

         Comments

      For items 2010, 3010, 5010 and 7010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year.
      Information about Biological assets — animals is recorded in the table J ‘Livestock production’.

         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

                  40

                  Sugar beet

                  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 should be used:

                  40.

                  Sugar beet

                  50.

                  Organic manure

                  60.

                  Entitlements for payments under the basic payment scheme.

            The following groups of information should be used:

         E.QQ.   Quantity (to be recorded for columns N, I, O only)
      The units to be used are:
      —   Categories 40 (sugar beet): quintals,
      —   Category 50 (organic manure): number of animals converted in standard units,
      —   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.

         Table F

         Debts

      Structure of the table

                  Category of debts

                  Code (*)

                  Columns

                  Group of information

                  Short term

                  Long-term

                     S

                     L

                     OV

                  Opening valuation

                     CV

                  Closing valuation

                  Code (*)

                  Description of categories

                     S

                     L

                  1010

                  Commercial standard

                  1020

                  Commercial special

                  1030

                  Family/private loans

                  2010

                  Payables

                  —

                  3000

                  Other liabilities

            The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.
      The following categories should be used:

                  —

                  1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.

                  —

                  1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).

                  —

                  1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.

                  —

                  2010. Payables — amounts owed to suppliers.

                  —

                  3000. Other liabilities — liabilities other than loans or payables.

            Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
      There are two columns: (S) short-term liabilities and (L) long-term liabilities:

                  —

                  Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.

                  —

                  Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.

         Table G

         Value added tax (VAT)

      Structure of the table

                  Category of VAT systems

                  Code (*)

                  Group of information

                  VAT system

                  balance non-investments transactions

                  balance investment transactions

                     C

                     NI

                     I

                     VA

                  VAT systems in the farm

                  Code (*)

                  Description of categories

                  1010

                  Main VAT system in the farm

                  1020

                  Minority VAT system in the farm

                  List of VAT systems for both categories

                     C

                     NI

                     I

                  Normal VAT system

                  1

                  —

                  —

                  Partial offsetting system

                  2

            Data in monetary terms in the farm return are expressed exclusive of VAT.
      The following details on VAT should be provided as categories:

         1010.   Main VAT system in the farm

      1.   Normal VAT system— the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.
      2.   Partial offsetting system— the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.

         1020.   Minority VAT system in the farm

      Codes as defined for the main VAT system.
      There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.
      For the normal VAT system, only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance of non-investments transactions and VAT balance of investment transactions have to be provided.
      When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.

         Table H

         Inputs

      Structure of the table

                  Category of inputs

                  Code (*)

                  Columns

                  Group of information

                  Value

                  Quantity

                     V

                     Q

                     LM

                  Labour and machinery costs and inputs

                     SL

                  Specific livestock costs

                     SC

                  Specific crop costs and inputs

                     OS

                  Specific costs for OGA

                     FO

                  Farming overheads

                  Code (*)

                  Group

                  Description of categories

                     V

                     Q

                  1010

                     LM

                  Wages and social security costs for paid labour

                  —

                  1020

                     LM

                  Contract work and machinery hire

                  —

                  1030

                     LM

                  Current upkeep of machinery and equipment

                  —

                  1040

                     LM

                  Motor fuels and lubricants

                  —

                  1050

                     LM

                  Car expenses

                  —

                  2010

                     SL

                  Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

                  —

                  2020

                     SL

                  Purchased coarse fodder for grazing stock (equines, ruminants)

                  —

                  2030

                     SL

                  Purchased feedstuffs for pigs

                  —

                  2040

                     SL

                  Purchased feedstuffs for poultry and other small animals

                  —

                  2050

                     SL

                  Farm-produced feedstuffs for grazing stock (equines, ruminants)

                  —

                  2060

                     SL

                  Farm-produced feedstuffs for pigs

                  —

                  2070

                     SL

                  Farm-produced feedstuffs for poultry and other small animals

                  —

                  2080

                     SL

                  Veterinary expenses

                  —

                  2090

                     SL

                  Other specific livestock costs

                  —

                  3010

                     SC

                  Seeds and seedlings purchased

                  —

                  3020

                     SC

                  Seeds and seedlings produced and used on the farm

                  —

                  3030

                     SC

                  Fertilisers and soil improvers

                  —

                  3031

                     SC

                  Quantity of N used in mineral fertilisers

                  —

                  3032

                     SC

                  Quantity of P2O5 used in mineral fertilisers

                  —

                  3033

                     SC

                  Quantity of K2O used in mineral fertilisers

                  —

                  3034

                     SC

                  Purchased manure

                  —

                  3040

                     SC

                  Crop protection products

                  —

                  3090

                     SC

                  Other specific crop costs

                  —

                  4010

                     OS

                  Specific costs for forestry and wood processing

                  —

                  4020

                     OS

                  Specific costs for crop processing

                  —

                  4030

                     OS

                  Specific costs for cow's milk processing

                  —

                  4040

                     OS

                  Specific costs for buffalo's milk processing

                  —

                  4050

                     OS

                  Specific costs for sheep's milk processing

                  —

                  4060

                     OS

                  Specific costs for goat's milk processing

                  —

                  4070

                     OS

                  Specific costs for meat processing and other animal products processing

                  —

                  4090

                     OS

                  Other specific costs for other gainful activities

                  —

                  5010

                     FO

                  Current upkeep of land improvements and buildings

                  —

                  5020

                     FO

                  Electricity

                  —

                  5030

                     FO

                  Heating fuels

                  —

                  5040

                     FO

                  Water

                  —

                  5051

                     FO

                  Agricultural insurance

                  —

                  5055

                     FO

                  Other farm insurance

                  —

                  5061

                     FO

                  Taxes and other dues

                  —

                  5062

                     FO

                  Taxes on land and buildings

                  —

                  5070

                     FO

                  Rent paid, total

                  —

                  5071

                     FO

                  Rent paid for land

                  —

                  5080

                     FO

                  Interest and financial charges paid

                  —

                  5090

                     FO

                  Other farming overheads

                  —

            Provision of the data referred to in codes 3031-3033 is optional in the years 2015-2017 for those Member States who used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (9). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.
      Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
      In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.
      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 (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.
      When the holding's production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding's tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I ‘Crops’ with the category of crop code 90900 (‘Other’).
      The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D ‘Assets’.
      Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm's accounts.
      Receipts from resale of purchased supplies are to be deducted from corresponding inputs.
      Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M ‘Subsidies’ (see instructions regarding those codes). Investment grants and subsidies are shown in table D ‘Assets’.
      Costs also include any expenditure on purchases relating to each cost item.
      Inputs are classified as follows:

         1010.   Wages and social security costs for paid labour

      This item includes the following:

                  —

                  salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),

                  —

                  salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),

                  —

                  bonuses for productivity or qualifications, gifts, gratuities, share of profits,

                  —

                  other expenditure associated with labour (recruitment expenses),

                  —

                  social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,

                  —

                  occupational accident insurance.

            The holder's personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
      The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.
      Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code ‘Other farming overheads’.

         1020.   Contract work and machinery hire

      This item includes the following:

                  —

                  total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040‘Crop protection products’),

                  —

                  cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040‘Motor fuels and lubricants’,

                  —

                  cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030‘Current upkeep of machinery and equipment’ and 1040‘Motor fuels and lubricants’).

         1030.   Current upkeep of machinery and equipment

      Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances (payment of mechanic, cost of replacement parts, etc.).
      This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050). Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090‘Other specific livestock costs’.
      Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this code (see also instructions on depreciation in Table D ‘Assets’).

         1040.   Motor fuels and lubricants

      This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050).
      Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:

                  1040.

                  ‘Motor fuels and lubricants’.

                  5030.

                  ‘Heating fuels’.

         1050.   Car expenses

      Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.

            Feedstuffs

      Used feedstuffs are divided into those purchased and those produced on the farm.
      The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased feedstuffs.
      Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).
      The code 2010‘Purchased concentrated feedstuffs for grazing stock (equines, ruminants)’ includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedstuffs.
      Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under code 1020‘Contract work and machinery hire’.
      Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account). Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.
      The following breakdown is to be given:

                  —

                     Purchased feedstuffs:

                                 2010.

                                 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

                                 2020.

                                 Purchased coarse fodder for grazing stock (equines, ruminants)

                                 2030.

                                 Purchased feedstuffs for pigs

                                 2040.

                                 Purchased feedstuffs for poultry and other small animals

                  —

                     Farm-produced feedstuffs used on farms:

                                 2050.

                                 Farm-produced feedstuffs for grazing stock (equines, ruminants)

                                 2060.

                                 Farm-produced feedstuffs for pigs

                                 2070.

                                 Farm-produced feedstuffs for poultry and other small animals

         2080.   Veterinary expenses

      Cost of veterinary fees and medicines.

         2090.   Other specific livestock costs

      All expenditure relating directly to livestock production for which there is no separate provision in the other Table H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith. It excludes specific costs of animal products processing recorded under codes 4030 to 4070 of table H.

         3010.   Seeds and seedlings purchased

      All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010‘Biological assets — plants’ or under Table D code 5010‘Forest land including standing timber’. However the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010‘Specific costs for forestry and wood processing’.
      The costs of processing the seeds (sorting, disinfection) are also included under this code.

         3020.   Seeds and seedlings produced and used on the farm

      All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.

         3030.   Fertilisers and soil improvers

      All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).
      Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.

         3031.   Quantity of nitrogen (N) in mineral fertilisers used

      Total quantity (weight) of nitrogen in terms of N in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their N content.

         3032.   Quantity of phosphorus (P2O5) in mineral fertilisers used

      Total quantity (weight) of phosphorus in terms of P2O5 in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their P2O5 content.

         3033.   Quantity of potassium (K2O) in mineral fertilisers used

      Total quantity (weight) of potassium in terms of K2O in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their K2O content.

         3034.   Purchased manure

      Value of purchased manure.

         3040.   Crop protection products

      All material for the protection of crops and plants against pests and diseases, wild animals, bad weather, etc. (insecticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the crop protection operations are carried out by a contractor and if the cost of the protection materials used is not separately known, the total should be entered under code 1020‘Contract work and machinery hire’.
      Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.

         3090.   Other specific crop costs

      All costs having a direct connection with crop production (including permanent meadows and grassland) for which there is no separate provision in the other cost items: packing and binding materials, string and rope, cost of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preservation of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less than one year to grow marketable crops, supplies of grapes and olives processed on the holding, etc. Excludes specific costs for processing of crops other than grapes and olives, which should be recorded under code 4020. Includes also short-term rent of buildings used for marketable crops.

         4010.   Specific costs for forestry and wood processing

      Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4020.   Specific costs for crop processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of crop processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4030.   Specific costs for cow's milk processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific cow's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4040.   Specific costs for buffalo's milk processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of buffalo's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4050.   Specific costs for sheep's milk processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of sheep's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4060.   Specific costs for goat's milk processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of goat's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4070.   Specific costs for meat processing and other animal products processing

      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of processing meat or other animal products not mentioned under codes 4030 to 4060 (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         4090.   Other specific costs for other gainful activities

      Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

         5010.   Current upkeep of land improvements and buildings

      Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.
      The purchase of building materials for new investments should be entered under the appropriate codes in the ‘Investment/Purchase’ group of information of Table D ‘Assets’.
      The cost of major repairs to buildings which increases their value (major maintenance) is not included under this code. These costs are shown as investment in Table D code 3030‘Farm buildings’.

         5020.   Electricity

      Total consumption of electricity for farm business use.

         5030.   Heating fuels

      Total consumption of heating fuels for farm business use including the heating of glasshouses.

         5040.   Water

      Cost of connection to the mains and consumption of water for all farm purposes including irrigation. The costs of using farm-owned water equipment are to be entered in the appropriate codes: depreciation of machinery and equipment, current upkeep of machinery and equipment, motor fuels, electricity.

         5051.   Agricultural insurance

      The cost of insurance of agricultural production income or any of its components, including insurance against death of livestock and damage to crops, etc.

         5055.   Other farm insurance

      All insurance premiums covering other farm risks (except agricultural), such as the holder's third-party liability, fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table. It includes insurance premiums for the buildings.

         5061.   Farm taxes and other dues

      All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the holder are not to be counted as farm costs.

         5062.   Taxes and other charges on land and buildings

      Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.

         5070.   Rent paid

      Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas not attached to land should also be entered in Table E.

         5071.   Of which rent paid for land

         5080.   Interest and financial charges paid

      Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.
      Subsidies on interest are not deducted but are entered in Table M under code 3550.

         5090.   Other farming overheads

      All other farming costs not mentioned under the preceding codes (accountants' fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).

         Table I

         Crops

      Structure of the table:

                  Category of crop

                  Code (*)

                  Type of crop

                  Code (**)

                  Missing data

                  Code (***)

                  Group of information

                  Columns

                  Total area

                  of which is irrigated

                  of which is used for energy crops

                  of which is used for GMO

                  Quantity

                  Value

                     TA

                     IR

                     EN

                     GM

                     Q

                     V

                     A

                  Area

                  —

                  —

                     OV

                  Opening valuation

                  —

                  —

                  —

                  —

                  —

                     CV

                  Closing valuation

                  —

                  —

                  —

                  —

                  —

                     PR

                  Production

                  —

                  —

                  —

                  —

                  —

                     SA

                  Sales

                  —

                  —

                  —

                  —

                     FC

                  Farm household consumption and benefits in kind

                  —

                  —

                  —

                  —

                  —

                     FU

                  Farm use

                  —

                  —

                  —

                  —

                  —

            For the category of crop, the following codes should be used:

                  Code (*)

                  Description

                  Cereals for the production of grain (including seeds)

                  10110

                  Common wheat and spelt

                  10120

                  Durum wheat

                  10130

                  Rye

                  10140

                  Barley

                  10150

                  Oats

                  10160

                  Grain maize

                  10170

                  Rice

                  10190

                  Other cereals for the production of grain

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

                  10210

                  Peas, field beans and sweet lupines

                  10220

                  Lentils, chickpeas and vetches

                  10290

                  Other protein crops

                  10300

                  Potatoes (including early potatoes and seed potatoes)

                  10310

                  Potatoes for starch

                  10390

                  Other potatoes

                  10400

                  Sugar beet (excluding seed)

                  10500

                  Fodder roots and brassicas (excluding seed)

                  Industrial crops

                  10601

                  Tobacco

                  10602

                  Hops

                  10603

                  Cotton

                  10604

                  Rape and turnip rape

                  10605

                  Sunflower

                  10606

                  Soya

                  10607

                  Linseed (oil flax)

                  10608

                  Other oil seed crops

                  10609

                  Flax

                  10610

                  Hemp

                  10611

                  Other fibre plants

                  10612

                  Aromatic plants, medical and culinary plants

                  10613

                  Sugar cane

                  10690

                  Other industrial crops not mentioned elsewhere

                  Fresh vegetables, melons and strawberries of which:

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

                  10711

                  Fresh vegetables, melons and strawberries — Open field

                  10712

                  Fresh vegetables, melons and strawberries — Market gardening

                  10720

                  Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover

                  Details for all sub-categories of ‘fresh vegetables, 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 — Outdoor or under low (not accessible) protective cover

                  10820

                  Flowers and ornamental plants — Under glass or under other (accessible) protective 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 grass

                  Other plants harvested green:

                  10921

                  Green maize

                  10922

                  Leguminous plants

                  10923

                  Other plants harvested green but not mentioned elsewhere

                  11000

                  Arable land seed and seedlings

                  11100

                  Other arable land crops

                  Fallow land

                  11210

                  Fallow land without any subsidies

                  11220

                  Fallow land subject to the payment of subsidies, with no economic use

                  11300

                  Land ready for sowing leased to others, including land made available to employees as a benefit in kind.

                  20000

                  Kitchen gardens

                  Permanent grassland

                  30100

                  Pasture and meadow, excluding rough grazing

                  30200

                  Rough grazing

                  30300

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

                  Permanent crops

                  Fruit species, of which:

                  40111

                  Apples

                  40112

                  Pears

                  40113

                  Peaches and nectarines

                  40114

                  Other fruit of temperate zones

                  40115

                  Fruit of subtropical or tropical zones

                  40120

                  Berry species

                  40130

                  Nuts

                  Citrus plantations

                  40210

                  Oranges

                  40220

                  Tangerines, mandarins, clementines and similar small fruit

                  40230

                  Lemons

                  40290

                  Other citrus fruit

                  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

                  Table grapes

                  40440

                  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)

                  40500

                  Nurseries

                  40600

                  Other permanent crops

                  40610

                  of which Christmas trees

                  40700

                  Permanent crops under glass

                  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

                  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

            The types of crop codes are to be selected form the list below:

                  Code (**)

                  Description

                  0

                     Not applicable: this code is to be used in the case of processed products, stocks and by-products.

                  1

                     Field scale crops — main crop, combined crop: field scale main- and combined crops comprise:

                              —

                              single crops, i.e. crops which are the only ones grown on a given area during the accounting year,

                              —

                              mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product,

                              —

                              crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground,

                              —

                              crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each,

                              —

                              fresh vegetables, melons and strawberries grown in open field.

                  2

                     Field scale crops — follow up crop(s): field scale follow up crops comprise crops grown in succession during the accounting year on a given area and not regarded as main crops.

                  3

                     Open ground market garden crops and flowers: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants.

                  4

                     Crops under accessible protective cover: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter.

            The missing data codes are to be selected form the list below:

                  Code (***)

                  Description

                  0

                  No data missing

                  1

                  No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis.

                  2

                  No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated.

                  3

                  No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract.

                  4

                  No entry area and production: this code should be entered when area and actual production are missing.

            The information on crop production during the accounting year is to be recorded in the format of Table I ‘Crops’. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.
      Detailed information concerning potatoes (codes 10310, 10390), fresh vegetables, melons and strawberries (codes 10731, 10732, 10733, 10734, 10735, 10736, 10737, 10738, 10739, 10790), flowers and ornamental plants (codes 10830, 10840, 10850) and crop by-products other than from olives and vine (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts.

         GROUPS OF INFORMATION IN TABLE I

      Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).
      Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:

         I.A   Area

      For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.

         I.OV   Opening valuation

      For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.

         I.CV   Closing valuation

      For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.

         I.PR   Production

      For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).
      These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.

         I.SA   Total sales

      For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but should be recorded in table H ‘Inputs’.

         I.FC   Farm household consumption and benefits in kind

      For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.

         I.FU   Farm use

      For the group of information farm use (FU) the farm-gate value (V) of the holding's products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded. This includes:

                  —

                  animal feed:
                  the farm-gate value of the holding's saleable products (products which are currently marketable) used during the year as animal feed. The holding's straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the ‘farm-gate’ selling price,

                  —

                  seeds:
                  the farm-gate value of saleable farm products used as seed for crops during the year,

                  —

                  other farm use (including products from the holding used for the preparation of meals for holidaymakers).

         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, under one year old, male and female

                  220

                  Bovine animals, one but less than two years old, male

                  230

                  Bovine animals, one but less than two years old, female

                  240

                  Male bovine animals, two years old and over

                  251

                  Breeding heifers

                  252

                  Heifers for fattening

                  261

                  Dairy cows

                  262

                  Buffalo cows

                  269

                  Other cows

                  311

                  Ewes, Breeding females

                  319

                  Other sheep

                  321

                  Goats, breeding females

                  329

                  Other goats

                  410

                  Piglets having a live weight of under 20 kilograms

                  420

                  Breeding sows weighing 50 kilograms and over

                  491

                  Pigs for fattening

                  499

                  Other pigs

                  510

                  Poultry — broilers

                  520

                  Laying hens

                  530

                  Other poultry

                  610

                  Rabbits, breeding females

                  699

                  Other rabbits

                  700

                  Bees

                  900

                  Other animals

         Categories of livestock

      The following categories of stock should be distinguished:

                  100.

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

                  210.

                  Bovine animals, under one year old, male and female

                  220.

                  Bovine animals, one but less than two years old, male

                  230.

                  Bovine animals, one but less than two years old, female
                  Excluding female bovine animals which have calved.

                  240.

                  Male bovine animals, two years old and over

                  251.

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

                  252.

                  Heifers for fattening
                  Female bovine animals two years old or more 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 two 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 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.

                  Other cows

                              1.

                              Female bovine animals which have calved (including those less than two 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 female buffaloes.

                  311.

                  Ewes, Breeding females
                  Ewes one year old or more intended for breeding.

                  319.

                  Other sheep
                  Sheep of all ages excluding ewes.

                  321.

                  Goats, breeding females

                  329.

                  Other goats
                  Goats other than breeding females.

                  410.

                  Piglets having a live weight of under 20 kilograms
                  Piglets of less than 20 kg live weight.

                  420.

                  Breeding sows weighing 50 kilograms 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. 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 for laying hens). Includes breeding females. Not including chicks.

                  610.

                  Rabbits, breeding females

                  699.

                  Other rabbits

                  700.

                  Bees
                  To be indicated in number of occupied hives.

                  900.

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

         GROUPS OF INFORMATION IN TABLE J

         J.AN.   Average number (to be recorded for column A only)
      Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.
      The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.

         Average Number (column A)
      The average number is expressed to two decimal places.
      This information should not be provided for the other animals (category 900).

         J.OV   Opening valuation

      Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.

         Number (column N)
      Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
      This information should not be provided for the other animals (category 900).

         Value (column V)
      Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.

         J.CV   Closing valuation

      Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.

         Number (column N)
      Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
      This information should not be provided for the other animals (category 900).

         Value (column V)
      Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.

         J.PU   Purchases

      Refer to the total livestock purchased during the accounting year.

         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

         Value (column V)
      Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 5100 to 5900).

         J.SA   Total sales

      Refer to the total of the livestock sold during the accounting year.
      It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.

         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (code 900).

         Value (column V)
      When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under code 2090 (‘Other specific livestock costs’). The related grants and subsidies are not included in the sales total, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 2110 to 2900).

         J.SS   Sales for slaughtering

      Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should not be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).

         Number (column N)
      See Total sales

         Value (column V)
      See Total sales

         J.SR   Sales for further rearing or breeding

      Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information should not be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).

         Number (column N)
      See Total sales

         Value (column V)
      See Total sales

         J.SU   Sales with unknown destination

      Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not be provided for bees (code 700) and other animals (code 900).

         Number (column N)
      See Total sales

         Value (column V)
      See Total sales

         J.FC   Farmhouse consumption and benefits in kind

      Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.

         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

         Value (column V)
      Value of livestock should be determined at fair value.

         J.FU   Farm use

      Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the accounting year. This includes livestock used for:

                  —

                  catering, tourism accommodation,

                  —

                  processing of livestock into meat products and feed

            Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).
      This value is also recorded in table H, as costs for the OGA directly related to the holding using code 4070 (specific costs for meat processing and other animal products processing).

         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

         Value (column V)
      Value of livestock should be determined at fair value.

         Table K

         Animal products and services

      Structure of the table

                  Category of animal products or services

                  Code (*)

                  Missing data

                  Code (**)

                  Columns

                  Group of Information

                  Quantity

                  Value

                     Q

                     V

                     OV

                  Opening valuation

                     CV

                  Closing valuation

                     PR

                  Production

                  —

                     SA

                  Sales

                     FC

                  Farmhouse consumption

                     FU

                  Farm use

                  Code (*)

                  Description

                  261

                  Cows' milk

                  262

                  Buffalo's cows' milk

                  311

                  Sheep's milk

                  321

                  Goat's milk

                  330

                  Wool

                  531

                  Eggs for human consumption (all poultry)

                  532

                  Eggs for hatching (all poultry)

                  700

                  Honey and products of bee-keeping

                  800

                  Manure

                  900

                  Other animal products

                  1100

                  Contract rearing

                  1120

                  Cattle under contract

                  1130

                  Sheep and/or goats under contract

                  1140

                  Pigs under contract

                  1150

                  Poultry under contract

                  1190

                  Other animals under contract

                  1200

                  Other animal services

                  Code (**)

                  Description

                  0

                  Code 0 is entered when no data are missing.

                  2

                  Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).

                  3

                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.

                  4

                  Code 4 should be entered when the actual production is missing.

         Categories of animal products and services

      The following categories of animal products and services should be distinguished:

                  261.

                  Cow's milk

                  262.

                  Buffalo's cow's milk

                  311.

                  Sheep's milk

                  321.

                  Goat's milk

                  330.

                  Wool

                  531.

                  Eggs for human consumption (all poultry)

                  532.

                  Eggs for hatching (all poultry)

                  700.

                  Honey and products of bee-keeping: honey, hydromel and other products and by-products of bee-keeping

                  800.

                  Manure

                  900.

                  Other animal products (stud fees, embryos, wax, goose or duck liver, milk of other animals, etc.)

                  1100.

                  Contract rearing
                  Amount of receipts for contract rearing corresponding mainly to payment for services rendered and where the holder does not assume the economic risk normally involved in rearing or fattening these animals.

                     Details of category 1100 ‘Contract rearing’:

                  Details are to be entered if they are available in the holding's accounts.

                              1120.

                              Cattle under contract

                              1130.

                              Sheep and/or goats under contract

                              1140.

                              Pigs under contract

                              1150.

                              Poultry under contract

                              1190.

                              Other animals under contract

                  1200.

                  Other animal services
                  Amount of receipts for other animal services (agistment, etc.)

         Missing data codes

      The following missing data codes should be used:

                  Code 0

                  :

                  Code 0 is entered when no data are missing.

                  Code 2

                  :

                  Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).

                  Code 3

                  :

                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.

                  Code 4

                  :

                  Code 4 should be entered when the actual production is missing.

         GROUPS OF INFORMATION IN TABLE K

      For the manure (code 800) only the information on sales (SA) should be provided in column value (V).
      For the other animal products (code 900) information should be provided only in value (in column V) as the quantity cannot be provided for an aggregate of heterogeneous products.
      For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).

         Quantity (column Q)
      These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532), which are given in thousands.
      In the case of honey and other products of bee-keeping (code 700), the quantity is expressed in ‘honey equivalents’.

         K.OV   Opening valuation

      The products in stock (storage) at the beginning of the accounting year, excluding livestock.

         Quantity (column Q)
      See instructions for table K

         Value (column V)
      The products should be valued at fair value on the day of valuation.

         K.CV   Closing valuation

      The value of products in stock (storage) at the end of the accounting year, excluding livestock.

         Quantity (column Q)
      See instructions for table K

         Value (column V)
      The products should be valued at fair value on the day of valuation.

         K.PR   Production during the accounting year

         Quantity (column Q)
      The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.
      Milk suckled by calves is not included in the production.

         K.SA   Sales

      Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year.

         Quantity (column Q)
      See instructions for table K

         Value (column V)
      Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
      The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is also entered under farm costs.
      Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered under code 900‘Other animal products’.
      Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category (codes between 2110 and 2900).
      When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090‘Other specific livestock costs’.

         K.FC   Farmhouse consumption and benefits in kind

      Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind). This information should not be provided for eggs for hatching (code 532).

         Quantity (column Q)
      See instructions for table K

         Value (column V)
      The products should be valued at fair value.

         K.FU   Farm use

      Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes:

                  —

                  animal feed: the holding's saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use,

                  —

                  products used in the framework other gainful activities directly related to the farm:

                              —

                              catering, tourism accommodation, etc.,

                              —

                              for further processing (milk processed in butter, cheese, etc.).

         Quantity (column Q)
      See instructions for table K

         Value (column V)
      The products should be valued at fair value. These values are also entered under farm costs.

         Table L

         OGA directly related to the farm

      Structure of the table

                  Category of OGA

                  Code (*)

                  Missing data

                  Code (**)

                  Columns

                  Group of Information

                  Quantity

                  Value

                     Q

                     V

                     OV

                  Opening valuation

                  —

                     CV

                  Closing valuation

                  —

                     PR

                  Production

                  —

                     SA

                  Sales

                  —

                     FC

                  Farmhouse consumption

                  —

                     FU

                  Farm use

                  —

                  Code (*)

                  Description

                  261

                  Processing of cow's milk

                  262

                  Processing of buffalo's milk

                  311

                  Processing of sheep's milk

                  321

                  Processing of goat's milk

                  900

                  Processing of meat or other animal products

                  1010

                  Processing of crop

                  1020

                  Forestry and wood processing

                  2010

                  Contractual work

                  2020

                  Tourism, accommodation, catering and other leisure activities

                  2030

                  Production of renewable energy

                  9000

                  Other ‘other gainful activities’ directly related to the farm

                  Code (**)

                  Description

                  0

                  Code 0 is entered when no data are missing.

                  1

                  Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crops products.

                  2

                  Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).

                  3

                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.

                  4

                  Code 4 should be entered when the actual production is missing.

         Categories of OGA directly related to the farm

      The following categories of OGA should be distinguished:

                  261.

                  Processing of cow's milk

                  262.

                  Processing of buffalo's milk

                  311.

                  Processing of sheep's milk

                  321.

                  Processing of goat's milk

                  900.

                  Processing of meat or other animal products

                  1010.

                  Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry.

                  1020.

                  Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the accounting year.

                  2010.

                  Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm labour force in contract work are not considered as OGA but as part of the agricultural activity.

                  2020.

                  Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).

                  2030.

                  Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes the following items, as they are to be considered part of the agricultural activity of the holding:

                              —

                              the production of renewable energy only for the holding's own use,

                              —

                              renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels,

                              —

                              the sales of raw material to another enterprise for the production of renewable energy.

                  9000.

                  Other ‘other gainful activities’ directly related to the holding. OGA directly related to the holding not mentioned elsewhere.

         Missing data codes

      The following missing data codes should be used:

                  Code 0

                  :

                  Code 0 is entered when no data are missing.

                  Code 1

                  :

                  Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crop products.

                  Code 2

                  :

                  Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).

                  Code 3

                  :

                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.

                  Code 4

                  :

                  Code 4 should be entered when the actual production is missing.

         GROUPS OF INFORMATION IN TABLE L

         Quantity (column Q)
      These quantities should be indicated in quintals (100 kg).
      In the case of milk processed products (codes 261, 262, 311 and 321), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).

         L.OV   Opening valuation

      The products in stock (storage) at the beginning of the accounting year.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).

         Value (column V)
      Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.

         L.CV   Closing valuation

      The value of products in stock (storage) at the end of the accounting year.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).

         Value (column V)
      Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.

         L.PR   Production for the accounting year

         Quantity (column Q)
      This information should only be provided for the categories concerning the milk processing (codes 261 to 321).
      It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.

         L.SA   Sales

      Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year and receipts from OGA.

         Value (column V)
      Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
      Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in Table I ‘Crops’ under code 90900‘Other’.
      Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category (codes between 2110 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given under in Table H ‘Inputs’ in the appropriate category of specific OGA costs (codes 4010 to 4040).

         L.FC   Farmhouse consumption and benefits in kind

      Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind).
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).

         Value (column V)
      The products should be valued at fair value.

         L.FU   Farm use

      Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).

         Value (column V)
      The products should be valued at fair value.

         Table M

         Subsidies

      Structure of the table

                  Category of subsidy/administrative information

                  Code (*)

                  Financing

                  Code (**)

                  Basic unit

                  Code (***)

                  Group of information

                  Columns

                  Number of basic units

                  Value

                  Type

                     N

                     V

                     T

                     S

                  Subsidy

                  —

                     AI

                  Administrative information

                  —

            The categories are to be selected from the list below:

                  Code (*)

                  Group

                  Description of categories

                  Columns

                     N

                     V

                     T

                     Decoupled payments

                  1150

                  S

                  BPS (Basic payment scheme)

                  —

                  1200

                  S

                  SAPS (Single area payment scheme)

                  —

                  1300

                  S

                  Redistributive payment

                  —

                  1400

                  S

                  Payment for agricultural practices beneficial for the climate and the environment

                  —

                  —

                  1500

                  S

                  Payment for areas with natural constraints

                  —

                  1600

                  S

                  Payment for young farmers

                  —

                  1700

                  S

                  Small farmers scheme

                  —

                     Coupled support

                  Arable crops

                  COP (cereals, oilseeds and protein crops)

                  23111

                  S

                  Cereals

                  —

                  23112

                  S

                  Oilseeds

                  —

                  23113

                  S

                  Protein crops

                  —

                  2312

                  S

                  Potatoes

                  —

                  23121

                  S

                  Of which potatoes for starch

                  —

                  2313

                  S

                  Sugar beet

                  —

                  Industrial crops

                  23141

                  S

                  Flax

                  —

                  23142

                  S

                  Hemp

                  —

                  23143

                  S

                  Hops

                  —

                  23144

                  S

                  Sugar cane

                  —

                  23145

                  S

                  Chicory

                  —

                  23149

                  S

                  Other industrial crops

                  —

                  2315

                  S

                  Vegetables

                  —

                  2316

                  S

                  Fallow land

                  —

                  2317

                  S

                  Rice

                  —

                  2318

                  S

                  Grain legumes

                  —

                  2319

                  S

                  Arable crops not defined

                  —

                  2320

                  S

                  Permanent grassland

                  —

                  2321

                  S

                  Dried fodder

                  —

                  2322

                  S

                  Crop specific payment for cotton

                  —

                  2323

                  S

                  National restructuring programme for the cotton sector

                  —

                  2324

                  S

                  Seed production

                  —

                  Permanent crops

                  23311

                  S

                  Berries

                  —

                  23312

                  S

                  Nuts

                  —

                  2332

                  S

                  Pome and stone fruit

                  —

                  2333

                  S

                  Citrus plantations

                  —

                  2334

                  S

                  Olive plantations

                  —

                  2335

                  S

                  Vineyards

                  —

                  2339

                  S

                  Permanent crops not mentioned elsewhere

                  —

                  Animals

                  2341

                  S

                  Dairy

                  —

                  2342

                  S

                  Beef and veal

                  —

                  2343

                  S

                  Cattle (type not specified)

                  —

                  2344

                  S

                  Sheep and goat

                  —

                  2345

                  S

                  Pigs and poultry

                  —

                  2346

                  S

                  Silkworms

                  —

                  2349

                  S

                  Animals not mentioned elsewhere

                  —

                  2410

                  S

                  Short rotation coppices

                  —

                  2490

                  S

                  Other coupled payments not mentioned elsewhere

                  —

                  Grants and subsidies of exceptional character

                  2810

                  S

                  Disaster payments

                  —

                  2890

                  S

                  Other grants and subsidies of exceptional character

                  —

                  2900

                  S

                  Other direct payments not mentioned elsewhere

                  —

                     Rural development

                  3100

                  S

                  Investment subsidies for agriculture

                  —

                  3300

                  S

                  Agri-environment-climate and animal welfare payments

                  —

                  3350

                  S

                  Organic farming

                  —

                  3400

                  S

                  Natura 2000 and Water Framework Directive payments (excluding forestry)

                  —

                  3500

                  S

                  Payments to areas facing natural or other specific constraints

                  —

                  S

                  Forestry

                  3610

                  S

                  Investments in forest area development and improvement of the viability of forests

                  —

                  3620

                  S

                  Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support

                  —

                  3750

                  S

                  Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions

                  —

                  3900

                  S

                  Other payments for rural development

                  —

                     Grants and subsidies on costs

                  4100

                  S

                  Wages and social security

                  —

                  4200

                  S

                  Motor fuels

                  —

                  Livestock

                  4310

                  S

                  Feed for grazing livestock

                  —

                  4320

                  S

                  Feed for pig and poultry

                  —

                  4330

                  S

                  Other livestock costs

                  —

                  Crop

                  4410

                  S

                  Seeds

                  —

                  4420

                  S

                  Fertilisers

                  —

                  4430

                  S

                  Crop protection

                  —

                  4440

                  S

                  Other specific crop costs

                  —

                  Farming overheads

                  4510

                  S

                  Electricity

                  —

                  4520

                  S

                  Heating fuels

                  —

                  4530

                  S

                  Water

                  —

                  4540

                  S

                  Insurance

                  —

                  4550

                  S

                  Interest

                  —

                  4600

                  S

                  Costs for OGA

                  —

                  4900

                  S

                  Other costs

                  —

                     Grants and subsidies on livestock purchases

                  5100

                  S

                  Dairy purchases

                  —

                  5200

                  S

                  Beef purchases

                  —

                  5300

                  S

                  Sheep and goat purchases

                  —

                  5400

                  S

                  Pigs and poultry purchases

                  —

                  5900

                  S

                  Other animals purchases

                  —

                     9000

                  S

                     Differences from the previous accounting years

                  —

                     Payments for agricultural practices beneficial for the climate and the environment

                  10000

                  AI

                  Agricultural practices beneficial for the climate and the environment

                  —

                  —

                  10100

                  AI

                  Crop diversification

                  —

                  10200

                  AI

                  Permanent grassland

                  —

                  10210

                  AI

                  Of which environmentally sensitive permanent grassland in Natura 2000

                  —

                  10220

                  AI

                  Of which environmentally sensitive permanent grassland outside Natura 2000

                  —

                  10300

                  AI

                  Ecological focus area

                  —

                  10310

                  AI

                  Land laying fallow

                  —

                  —

                  10311

                  AI

                  Terraces

                  —

                  —

                  10312

                  AI

                  Landscape features

                  —

                  —

                  10313

                  AI

                  Buffer strips

                  —

                  —

                  10314

                  AI

                  Hectares of agro-forestry

                  —

                  —

                  10315

                  AI

                  Strips of eligible hectares along forest edges

                  —

                  —

                  10316

                  AI

                  Areas with short rotation coppice

                  —

                  —

                  10317

                  AI

                  Afforested areas

                  —

                  —

                  10318

                  AI

                  Areas with catch crops

                  —

                  —

                  10319

                  AI

                  Areas with nitrogen-fixing crops

                  —

                  —

            The codes describing how the subsidy is financed are to be selected form the list below:

                  Code (**)

                  Description

                  0

                  Not applicable: this code is to be used in the case of administrative information

                  1

                  The subsidy is financed solely from the EU budget.

                  2

                  The measure is co-financed by the EU and the Member State.

                  3

                  The measure is not financed from the EU budget but by other public sources.

            The codes defining the basic units are to be selected form the list below:

                  Code (***)

                  Description

                  0

                  Not applicable: this code is to be used in the case of administrative information

                  1

                  The subsidy is granted per head of livestock.

                  2

                  The subsidy is granted per ha.

                  3

                  The subsidy is granted per ton.

                  4

                  Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories.

            Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both National and EU. It also covers administrative information on greening payments.

         GROUPS OF INFORMATION IN TABLE M

         S   Subsidies

      Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.
      As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).

         AI   Administrative information

      Implementation of agricultural practices beneficial for the climate and the environment is defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.
      The number of basic units (N) corresponds to area concerned by agricultural practices beneficial for the climate and the environment, expressed in hectares:
      (1)   Code 10100— Arable land area eligible for direct payments;
      (2)   Code 10200— Permanent grassland area;
      (3)   Codes 10300-10319— Arable land area corresponding to ecological focus area, expressed in hectares after application of conversion factors but before making use of weighting factors, where appropriate.
      Provision of the data referred to in column Number of basic units (N) is optional in the years 2015-2017 for codes 10300-10319.
      The type (T) is to be selected from the list below:

                  Code

                  Description

                  1

                  Agricultural holding has an obligation to comply with the administrative requirement.

                  2

                  Agricultural holding complies ipso facto with the administrative requirement (organic farming).

                  3

                  Agricultural holding benefits from an exemption based on the compliance with Natura 2000, Birds or Water Framework Directives.

                  4

                  Agricultural holding benefits from an exemption based on other types of criteria specified in the Regulation (EU) No 1307/2013.

                  5

                  Agricultural holding is applying equivalence based on national or regional environmental certification schemes.

                  6

                  Agricultural holding is applying equivalence based on agri-environment-climate measures.

            For category 10000 ‘Agricultural practices beneficial for the climate and the environment’, column Type (T) can only take on (mutually exclusive) values 1 and 2:

                  (1)

                  If code 1 is selected, information is to be recorded for categories 10100-10319 and column Type (T) can only take on values 1, 3, 4, 5 and 6;

                  (2)

                  If code 2 is selected, no information is to be recorded for categories 10100-10319.

         (1)  See Annex VII to this Regulation.

         (2)  Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).

         (3)  Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).

         (4)  Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487).

         (5)  Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 ( OJ L 347, 20.12.2013, p. 320).

         (6)  Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).

         (7)  Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).

         (8)  Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).

         (9)  Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).