title: Commission Implementing Regulation (EU) No 1320/2013 of 3 December 2013 correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings

text:
               12.12.2013

               EN

               Official Journal of the European Union

               L 333/1

         COMMISSION IMPLEMENTING REGULATION (EU) No 1320/2013
   of 3 December 2013
   correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community (1), and in particular Article 7(2), Article 8(3), Article 12 and Article 13(2) thereof,
   Whereas:

               (1)

               Commission Implementing Regulation (EU) No 385/2012 (2) contains a number of errors in its annex.

               (2)

               Implementing Regulation (EU) No 385/2012 should therefore be corrected accordingly.

               (3)

               Implementing Regulation (EU) No 385/2012 is to apply as of 1 January 2014. In order to ensure a proper implementation of that Regulation, this Regulation should therefore enter into force on the day of its publication.

               (4)

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

         HAS ADOPTED THIS REGULATION:
   Article 1
   The Annex to Implementing Regulation (EU) No 385/2012 is replaced by the text in the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 3 December 2013.

            For the Commission

            The President

         José Manuel BARROSO

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

      (2)  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).

      ANNEX

            ‘ANNEX

               FARM RETURN

            I.   LAYOUT OF FARM RETURN
            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 in Section III, 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”).

                  Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.
            In Section III, 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.
            For each table category and column value, further definitions and instructions are set out in Section III after the table concerned.
            II.   GENERAL DEFINITIONS AND INSTRUCTIONS

                        (a)

                        The data in the farm return shall relate to a single agricultural holding and to a single accounting year of 12 consecutive months.

                        (b)

                        Data in the farm return concern exclusively the agricultural holding. These data refer to the agricultural activities of the holding and to the other gainful activities (OGA) directly related to the holding. Except these activities, nothing connected with any non-farming activities of the holder or of his family, or with any pension, inheritance, private bank accounts, property external to the agricultural holding, personal taxation, private insurance, etc., is to be taken into account in preparing the farm returns.

                        (c)

                        Data given in a farm return are to be taken from accounts consisting of entries made systematically and regularly throughout the accounting year.

                        (d)

                        The accountancy data are expressed in money terms without VAT.

                        (e)

                        The accountancy data in money terms are expressed without taking into account grants and subsidies. Grants and subsidies are understood to be all forms of direct aid from public funds which have resulted in a specific receipt (see description in Table M “SUBSIDIES”).

                        (f)

                        The data in a farm return should be given in the following units and with the following degrees of accuracy:
                        —   financial values: values in euro or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the euro, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the Farm Accountancy Data Network, to express the values in hundreds or thousands of national currency units,
                        —   physical quantities: weight in quintals (q = 100 kg) except in the case of eggs, which will be expressed in thousands; volume of liquid in hectolitres (including wine and related products),
                        —   areas: in ares, except in the case of mushrooms which will be expressed in square metres of total cropped area,
                        —   average livestock numbers: to two decimal places,
                        —   labour units: to two decimal places.

                        (g)

                        When a value is not relevant or missing for any particular holding, do not enter value “0”.

                  III.   TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONS

               Table A

               General information on the holding

                        Category of general information

                        Code (*)

                        Columns

                        Group of information

                        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

                        A.CL.141.C

                        150

                        Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI)

                           CL

                        —

                        —

                        —

                        —

                        —

                        —

                        —

                        —

                        —

                        —

                        —

                        ACL150C

                        151

                        Sectors with PDO/PGI

                           CL

                        A.CL.151.C

                        160

                        Less-favoured area

                           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. Division: a code number is to be given, corresponding to the code set in Annex to Commission Regulation (EU) No 1291/2009 (1).

                        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 the 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.
                        Implementing rules to ensure the confidentiality of the data and practical guidelines will be specified in the instructions document.

                        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 the Regulation (EC) No 1059/2003 of the European Parliament and of the Council (2) 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 I to Commission Regulation (EC) No 1242/2008 (3) 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 II to Regulation (EC) No 1242/2008 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 (4) 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 %

                                    2.

                                    > 10 % to ≤ 50 %

                                    3.

                                    > 50 % to < 100 %

                        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, 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: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Designation of Origin (PDO) or a Geographical Indication (PGI) or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI, within the meaning of Council Regulation (EC) No 510/2006 (5). The following code numbers are to be used:

                                    1.

                                    the holding does not produce any product or foodstuff protected by a PDO or a PGI, nor any product known to be used to produce foodstuffs protected by a PDO or a PGI;

                                    2.

                                    the holding produces only products or foodstuffs protected by PDO or PGI, or products known to be used to produce foodstuffs protected by a PDO or a PGI;

                                    3.

                                    the holding produces some products or foodstuffs protected by PDO or PGI, or some products known to be used to produce foodstuffs protected by a PDO or a PGI.

                        A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication: if the majority of the production of some specific sectors is made of products or foodstuffs protected by a PDO or a PGI or of products known to be used to produce foodstuffs protected by a PDO or a PGI, 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 a PDO or a PGI or some products known to be used to produce foodstuffs protected by a PDO or a PGI, 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 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. Less-favoured 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 Articles 18 to 20 of Council Regulation (EC) No 1257/1999 (6). The following code numbers are to be used:

                                    1.

                                    the majority of the utilised agricultural area of the holding is not situated in a less-favoured area, within the meaning of Articles 18 to 20 of Regulation (EC) No 1257/1999;

                                    2.

                                    the majority of the utilised agricultural area of the holding is situated in a less-favoured area, within the meaning of Articles 19 and 20 of Regulation (EC) No 1257/1999;

                                    3.

                                    the majority of the utilised agricultural area of the holding is situated in a mountainous area within the meaning of Article 18 of Regulation (EC) No 1257/1999;

                                    4.

                                    the areas are so small and numerous in these Member States that the information is not significant.

                        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 Articles 5, 6, or 8 of Council Regulation (EC) No 1083/2006 (7). The following code numbers are to be used:

                                    1.

                                    the majority of the utilised agricultural area of the holding is situated in a Convergence objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 5 thereof;

                                    2.

                                    the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and employment objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6 thereof;

                                    3.

                                    the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional support, within the meaning of Article 8 of Regulation (EC) No 1083/2006.

                        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 (8) and Council Directive 92/43/EEC (9) (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 (10). 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 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 Utilised agricultural area (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. Includes land leased to others ready for sowing (crop code 11300).
            B.UT.   UAA for tenant farming

            B.UT.20.A Utilised agricultural area (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 utilised agricultural area 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 Utilised agricultural area (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 other gainful activities (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

                        % 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

                        —

                        —

                  By labour is meant all persons who have been engaged on work on the farm during the accounting year (see hereafter). 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 services of a different 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 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 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 other gainful activities directly related to the holding (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 other gainful activities directly related to the holding (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 Other Gainful Activities (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 Other Gainful Activities 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 owned 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 observing the same deadlines as those set for introduction of annual data.

               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

                        10

                        Milk

                        20

                        Suckler cow premiums

                        30

                        Ewe and goat premiums

                        40

                        Sugar beet

                        50

                        Organic manure

                        60

                        Entitlements for payments under single payment scheme except special rights

                        70

                        Entitlements for special rights

                  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:

                        10.

                        Milk

                        20.

                        Suckler cow premiums

                        30.

                        Ewe and she-goat premiums

                        40.

                        Sugar beet

                        50.

                        Organic manure

                        60.

                        Entitlements for payments under the single payment scheme (except special rights)

                        70.

                        Entitlements for special rights under the single 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 10 and 40 (milk and sugar beet): quintals,

                        —

                        Categories 20 and 30 (suckler cow premiums and ewe and goat premiums): number of basics units of premium,

                        —

                        Category 50 (organic manure): number of animals converted in standard units,

                        —

                        Category 60 (single payment scheme except special rights): number of entitlements/ares,

                        —

                        Category 70 (special right under the single payment scheme): number of entitlements.

               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 products and receipts) in Table I “Crops”.

               E.TX.   Taxes, additional levy (column T)
            Category 10 (Milk): additional levy on milk due on the production for the accounting year, otherwise the 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 non-investments transactions and VAT balance 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 other gainful activities

                           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

                        —

                  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, predators, 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 grazings

                        30200

                        Rough grazings

                        30300

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

                        Permanent crops

                        Fruit species, of which:

                        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

                        Quality wine with protected designation of origin (PDO)

                        40412

                        Quality wine with protected geographical indication (PGI)

                        40420

                        Other wines

                        40430

                        Table grapes

                        40440

                        Raisins

                        40451

                        Grapes for quality wine with protected designation of origin (PDO)

                        40452

                        Grapes for quality 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, and in the case of production obtained by processing crop products.

                        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 other gainful activities 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 other gainful activities 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 can not 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 other gainful activities 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

               Other gainful activities directly related to the farm

            Structure of the table

                        Category of other gainful activities

                        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.

                  The definition of “Other Gainful Activities” (OGA) is the same as established in point VI of Annex II to Commission Regulation (EC) No 1200/2009 (11) and in the Community typology for agricultural holdings (Article 4 of and Annex III to Regulation (EC) No 1242/2008). This definition follows, except in exceptional cases, the Statistical Classification of Economic Activities in the European Community (NACE rev.2) and the Manual of Economic Accounts for Agriculture and Forestry EAA/EAF 97 rev.1.1.
            OGA directly related to the holding refer to the non-agricultural activities having an economic impact on the holding and which are using the agricultural resources (means of production or products) of the holding.
            Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other farm’s agricultural resources 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 are considered as OGA unless the processing is regarded as a part of 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.

               Categories of other gainful activities 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, as considered being 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. Other gainful activities 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 other gainful activities.

               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 4090).

               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 table

                        Category of subsidy

                        Code (*)

                        Financing

                        Code (**)

                        Basic unit

                        Code (***)

                        Group of information

                        Columns

                        Number of basic units

                        Value

                           N

                           V

                           S

                        Subsidy

                  The categories of subsidy codes are to be selected form the list below:
            Category of subsidy codes:

                        Code (*)

                        Description

                           SPS (Single payment scheme)

                        1110

                           SPS “normal”

                        1120

                           SPS grassland

                        1130

                           SPS special entitlement.

                        1200

                           SAPS (Single area payment scheme)

                           Article 68 of Council Regulation (EC) No 73/2009
                            (12)

                        2110

                        Support to the dairy sector

                        2120

                        Support to the beef sector

                        2130

                        Support to the sheep and goat sector

                        2140

                        Support to the rice sector

                        2150

                        Support to other crops

                        2160

                        Support to other animals

                        2170

                        Other support based on Article 68 excluding support on costs

                           Selected coupled EU direct payments

                        2210

                        Suckler cow premium

                        2220

                        Additional suckler cow premium

                        2230

                        Sheep and goat premium

                        2240

                        Sheep and goat supplementary premium

                        2250

                        Cotton

                        2270

                        Fruit and vegetables

                           Other coupled direct payments for specific activities

                        Arable crops

                        2311

                        COP (cereals, oilseeds and protein crops)

                        2312

                        Potatoes

                        2313

                        Sugar beet

                        2314

                        Industrial crops

                        2315

                        Vegetables

                        2316

                        Fallow land

                        2319

                        Arable crops not defined

                        2320

                        Permanent grassland

                        Permanent crops

                        2331

                        Berries and nuts

                        2332

                        Pome and stone fruit

                        2333

                        Citrus plantations

                        2334

                        Olive plantations

                        2335

                        Vineyards

                        2339

                        Permanent crops not defined

                        Animals

                        2341

                        Dairy

                        2342

                        Beef

                        2343

                        Cattle not defined

                        2344

                        Sheep and goat

                        2345

                        Pigs and poultry

                        2349

                        Animals not defined

                        Grants and subsidies of exceptional character

                        2810

                        Disaster payments

                        2890

                        Other grants and subsidies of exceptional character

                        2900

                        Subsidies that cannot be allocated to any activity or cannot be registered under any of the above codes

                           Rural development

                        3100

                        Investment subsidies

                        3200

                        Other Axis 1

                        3300

                        Agri-environment and animal welfare payments

                        3400

                        Natura 2000 payments excl. forestry

                        3500

                        Natural handicap payments in mountain areas and payments in other areas with handicaps

                        3600

                        Forestry incl. Natura 2000 payments for forestry

                        3700

                        Other Axis 2

                        3900

                        Other payments for rural development

                           Grants and subsidies on costs

                        4100

                        Wages and social security

                        4200

                        Motor fuels

                        Livestock

                        4310

                        Feed for grazing livestock

                        4320

                        Feed for pigs and poultry

                        4330

                        Other livestock costs

                        Crop

                        4410

                        Seeds

                        4420

                        Fertilisers

                        4430

                        Crop protection

                        4440

                        Other specific crop costs

                        Farming overheads

                        4510

                        Electricity

                        4520

                        Heating fuels

                        4530

                        Water

                        4540

                        Insurance

                        4550

                        Interest

                        4600

                        Costs for OGA

                        4800

                        Other costs

                        4900

                        Subsidies for costs based on Article 68 of Regulation (EC) No 73/2009

                           Grants and subsidies on livestock purchases

                        5100

                        Dairy purchases

                        5200

                        Beef purchases

                        5300

                        Sheep and goat purchases

                        5400

                        Pigs and poultry purchases

                        5900

                        Other animals

                           9000

                           Differences from previous accounting years

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

                        Code (**)

                        Description

                        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

                        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 Union, excluding grants and subsidies on investments (these are to be recorded in Table D “ASSETS”).
            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). Rural development payments other than LFA payments 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).
            Grants and subsidies are defined by type of subsidy, financing and basic unit. For each entry, Table M gives the number of basic units (N) and the amount received (V). There might be several records per category of subsidy as the basic units and/or financing origins might differ.’

         (1)  Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings (OJ L 347, 24.12.2009, p. 14).

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

         (3)  Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ L 335, 13.12.2008, p. 3).

         (4)  Annex III to Regulation (EC) No 1242/2008.

         (5)  Council Regulation (EC) No 510/2006 of 20 March 2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs (OJ L 93, 31.3.2006, p. 12).

         (6)  Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80).

         (7)  Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).

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

         (9)  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).

         (10)  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).

         (11)  Commission Regulation (EC) No 1200/2009 of 30 November 2009 implementing Regulation (EC) No 1166/2008 of the European Parliament and of the Council on farm structure surveys and the survey on agricultural production methods, as regards livestock unit coefficients and definitions of the characteristics (OJ L 329, 15.12.2009, p. 1).

         (12)  Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009, p. 16).