# Official Journal L 46/2015

| | ISSN 1977-0677 |
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| Official Journal
  of the European Union | L 46 |
| | |
| English edition | Legislation | Volume 5819 February 2015 |

ISSN 1977-0677

Official Journal

of the European Union

L 46

English edition

Legislation

Volume 5819 February 2015

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| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | REGULATIONS |
| | * | Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union | 1 |

Contents

II   Non-legislative acts

page

REGULATIONS

*

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

1

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Non-legislative acts

REGULATIONS

| 19.2.2015 | EN | Official Journal of the European Union | L 46/1 |
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19.2.2015

EN

Official Journal of the European Union

L 46/1

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COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

THE EUROPEAN COMMISSION,

Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (1), and in particular the first subparagraph of Article 5(1), Article 5a(2) and (4), Articles 5b(7) and 7(2), the third subparagraph of Article 8(3) and Article 19(3) thereof,

Whereas:

| (1) | Following the entry into force of the Lisbon Treaty, Regulation (EU) No 1318/2013 of the European Parliament and of the Council (2) has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Implementing Regulation (EU) No 283/2012 (3) and Commission Implementing Regulation (EU) No 730/2013 (4). |
| --- | --- |

(1)

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

| (2) | In accordance with Article 5 of Regulation (EC) No 1217/2009, it is necessary to lay down thresholds of economic size. Such thresholds need to vary according to Member State and in some cases even to the Farm Accountancy Data Network (FADN) division in order to take account of their different farming structures. |
| --- | --- |

(2)

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

| (3) | Article 5a of Regulation (EC) No 1217/2009 provides that data are to be collected on the basis of a plan for the selection of returning holdings (selection plan). For the purposes of the selection plan, the field of survey should be stratified according to the FADN divisions listed in Annex I to Regulation (EC) No 1217/2009 and according to types of farming and economic sizes. |
| --- | --- |

(3)

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

| (4) | In order to provide a representative sample of returning holdings for the stratified field of survey, the number of returning holdings per Member State and per FADN division should be set. |
| --- | --- |

(4)

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

| (5) | The selection plan should be drawn up prior to the beginning of the corresponding accounting year in order to enable the Commission to verify its content before it will be used for the selection of returning holdings. |
| --- | --- |

(5)

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

| (6) | In order to achieve the objectives set out in Article 5b of Regulation (EC) No 1217/2009 which apply for the purposes of FADN, implementing rules for the Union typology should be established. |
| --- | --- |

(6)

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

| (7) | The type of farming and the economic size of the holding should be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (5). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established. |
| --- | --- |

(7)

The type of farming and the economic size of the holding should be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (5). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established.

| (8) | Given the increasing importance in terms of income of gainful activities directly related to the holding other than the agricultural activities of the holding, a classification variable reflecting the importance of such other gainful activities directly related to the holding should be included in the Union typology. |
| --- | --- |

(8)

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

| (9) | It is further necessary to lay down certain rules for the transmission to the Commission of the standard outputs and the data needed for their calculation. |
| --- | --- |

(9)

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

| (10) | Commission Delegated Regulation (EU) No 1198/2014 (6) determines the main groups of accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 and lays down general rules for the collection of such data. The type, definition and presentation of the accountancy data collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agricultural holdings must be uniform, irrespective of the returning holdings surveyed. It is therefore necessary to lay down the form and layout of the farm return and the methods and deadlines for data submission to the Commission. The data collected by means of the farm return should also take account of the 2013 reform of the common agricultural policy. |
| --- | --- |

(10)

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

| (11) | Duly completed farm returns should be sent to the Commission in time by the liaison agency appointed by each Member State in accordance with Article 7 of Regulation (EC) No 1217/2009 in order to ensure the uniform and timely management of the delivered accountancy data. The delivery process of the accountancy data to the Commission should be made practical and secure. Therefore, provision should be made for the liaison agency to send the information concerned directly to the Commission via the computerised system set up by the Commission for the purposes of that Regulation as well as for further modalities in that regard. It is appropriate that the time limits for the submission of such data to the Commission take into account Member States' past record in delivering such data. |
| --- | --- |

(11)

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

| (12) | Every farm return delivered to the Commission should be duly completed in order to be considered as eligible for payment of the standard fee. |
| --- | --- |

(12)

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

| (13) | Limitation per Member State as to the total number of duly completed farm returns eligible for Union financing is laid down in Regulation (EC) No 1217/2009. Flexibility in the number of returning holdings per FADN division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected as laid down in Regulation (EC) No 1217/2009. |
| --- | --- |

(13)

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

| (14) | Article 19 of Regulation (EC) No 1217/2009 provides that appropriations to be included in the general budget of the European Union, in the Commission section, have to cover the total amount of the standard fee payable to the Member States for the delivery of duly completed farm returns delivered to the Commission within the applicable deadline. The number of duly completed farm returns for which the standard fee is paid should not exceed the maximum number of returning holdings. |
| --- | --- |

(14)

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

| (15) | To contribute to the improvement of farm return data management processes an increased standard fee should be paid to Member States delivering duly completed farm returns earlier than the deadline to be fixed for the submission of farm returns. |
| --- | --- |

(15)

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

| (16) | As the measures provided for in this Regulation should apply from the accounting year 2015, this Regulation should apply from that accounting year. |
| --- | --- |

(16)

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

| (17) | The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network, |
| --- | --- |

(17)

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

HAS ADOPTED THIS REGULATION:

CHAPTER 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

The thresholds of economic size as referred to in the first subparagraph of Article 5(1) of Regulation (EC) No 1217/2009 are set out in Annex I to this Regulation.

Article 2

Number of returning holdings

The number of returning holdings per Member State and per farm accountancy data network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 are set out in Annex II to this Regulation.

Article 3

Selection plan

1.   Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.

2.   Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation not later than two months before the beginning of the accounting year to which it relates.

CHAPTER 2

UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

Article 4

Particular types of farming specialisations

The methods for the calculation of particular types of farming specialisations as referred to in Article 5b(3) of Regulation (EC) No 1217/2009 and their correspondence with general and principal types of farming as referred to in that Article are set out in Annex IV to this Regulation.

Article 5

Economic size of the holding

The method for the calculation of the economic size of the holding as referred to in Article 5b(4) of Regulation (EC) No 1217/2009 and the economic size classes as referred to in Article 5b(1) of that Regulation are set out in Annex V to this Regulation.

Article 6

Standard output and total standard output

1.   The method for the calculation to determine the standard outputs of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedures for collecting the corresponding data are set out in Annex VI to this Regulation.

The standard output of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for each geographical unit referred to in point 2(b) of Annex VI to this Regulation and for each crop and livestock characteristics of the farm structure survey listed in Annex III to Regulation (EC) No 1166/2008.

2.   The total standard output of a holding shall be obtained by multiplying the standard outputs of each crop and livestock characteristics by the number of corresponding units.

Article 7

Other gainful activities directly related to the holding

The other gainful activities directly related to the holding as referred to in Article 5b(5) of Regulation (EC) No 1217/2009 are defined in Part A of Annex VII to this Regulation. Their importance shall be expressed as a percentage band. Those percentage bands are set out in Part C of Annex VII to this Regulation.

The method by which the importance of the gainful activities referred to in the first paragraph is estimated is set out in Parts B and C of Annex VII to this Regulation.

Article 8

Notification of standard outputs and data for their determination

1.   Member States shall submit to the Commission (Eurostat) the standard outputs and the data for their determination as referred to in Article 5b(6) of Regulation (EC) No 1217/2009 for a reference period of year N before 31 December of the year N+3.

2.   For the submission of the data referred to in paragraph 1 Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.

CHAPTER 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The form and layout of the farm return

The form and layout of presentation of the accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 as well as the instructions related thereto are laid down in Annex VIII to this Regulation.

Article 10

The methods and deadlines for data transmission to the Commission

1.   The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised delivery and control system as referred to in Article 19(1)(b) of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that system.

2.   Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1 via the Committee for the Farm Accountancy Data Network.

3.   The farm returns shall be submitted to the Commission by 31 December after the end of the accounting year in question.

Member States which were not able to deliver the 2012 farm return data within the time period set out in the first subparagraph may submit the farm returns to the Commission up to three months after the deadline referred to in the first subparagraph.

4.   Farm returns are deemed delivered to the Commission once the accountancy data referred to in Article 9 have been introduced in the computerised delivery and control system referred to in paragraph 1, the subsequent computer-based checks have been executed and the liaison agency has confirmed that the data are ready to be loaded into that system.

CHAPTER 4

STANDARD FEE

Article 11

Duly completed farm returns

For the purposes of Article 19(1)(a) of Regulation (EC) No 1217/2009 a farm return is duly completed when its content is factually accurate and the accountancy data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.

Article 12

Eligible number of farm returns

The total number of duly completed and submitted farm returns per Member State as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 that are eligible for the payment of the standard fee shall not exceed the total number of returning holdings laid down for that Member State in Annex II to this Regulation.

Where Member States have more than one FADN division, the number of duly completed and submitted farm returns per FADN division that are eligible for payment of the standard fee may be up to 20 % higher than the number laid down for the FADN division concerned, provided that the total number of duly completed and submitted farm returns of the Member State concerned shall not be higher than the total number laid down for that Member State in Annex II to this Regulation.

Article 13

Payment of the standard fee

The total amount of the standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be paid in two instalments:

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

(a)

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

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

(b)

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

The remaining amount referred to in point (b) of the first paragraph of this Article shall be calculated by multiplying the standard fee per farm return calculated on the basis of Article 14 of this Regulation by the number of duly completed farm returns that are eligible pursuant to Article 12 of this Regulation and by subtracting the payment referred to in point (a) of the first paragraph of this Article.

Article 14

Amount of the standard fee

The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.

If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.

If the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadlines referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State has not been met.

CHAPTER 5

TRANSITIONAL AND FINAL PROVISIONS

Article 15

Repeals

Implementing Regulation (EU) No 283/2012 and Implementing Regulation (EU) No 730/2013 are repealed with effect from 1 January 2015.

However, they shall continue to apply to accounting years preceding the accounting year 2015.

Article 16

Entry into force and application

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from the accounting year 2015.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 3 February 2015.

For the Commission

The President

Jean-Claude JUNCKER

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

1

(2)  Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community (OJ L 340, 17.12.2013, p. 1).

2

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

3

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

4

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

5

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

6

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ANNEX I

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

| Member State/FADN division | Threshold (in EUR) |
| --- | --- |
| Belgium | 25 000 |
| Bulgaria | 2 000 |
| Czech Republic | 8 000 |
| Denmark | 15 000 |
| Germany | 25 000 |
| Estonia | 4 000 |
| Ireland | 8 000 |
| Greece | 4 000 |
| Spain | 8 000 |
| France (with the exception of Martinique, Reunion, Guadeloupe) | 25 000 |
| France (only Martinique, Reunion, Guadeloupe) | 15 000 |
| Croatia | 4 000 |
| Italy | 8 000 |
| Cyprus | 4 000 |
| Latvia | 4 000 |
| Lithuania | 4 000 |
| Luxembourg | 25 000 |
| Hungary | 4 000 |
| Malta | 4 000 |
| Netherlands | 25 000 |
| Austria | 8 000 |
| Poland | 4 000 |
| Portugal | 4 000 |
| Romania | 2 000 |
| Slovenia | 4 000 |
| Slovakia | 25 000 |
| Finland | 8 000 |
| Sweden | 15 000 |
| United Kingdom (with the exception of Northern Ireland) | 25 000 |
| United Kingdom (only Northern Ireland) | 15 000 |

Member State/FADN division

Threshold (in EUR)

Belgium

25 000

Bulgaria

2 000

Czech Republic

8 000

Denmark

15 000

Germany

25 000

Estonia

4 000

Ireland

8 000

Greece

4 000

Spain

8 000

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

25 000

France (only Martinique, Reunion, Guadeloupe)

15 000

Croatia

4 000

Italy

8 000

Cyprus

4 000

Latvia

4 000

Lithuania

4 000

Luxembourg

25 000

Hungary

4 000

Malta

4 000

Netherlands

25 000

Austria

8 000

Poland

4 000

Portugal

4 000

Romania

2 000

Slovenia

4 000

Slovakia

25 000

Finland

8 000

Sweden

15 000

United Kingdom (with the exception of Northern Ireland)

25 000

United Kingdom (only Northern Ireland)

15 000

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ANNEX II

NUMBER OF RETURNING HOLDINGS (ARTICLE 2)

| Reference number | Name of FADN division | Number of returning holdings per accounting year |
| --- | --- | --- |
| BELGIUM |
| 341 | Vlaanderen | 720 |
| 342 | Bruxelles-Brussel | — |
| 343 | Wallonie | 480 |
| Total Belgium | 1 200 |
| BULGARIA |
| 831 | Северозападен, (Severozapaden) | 346 |
| 832 | Северен централен, (Severen tsentralen) | 358 |
| 833 | Североизточен, (Severoiztochen) | 373 |
| 834 | Югозападен, (Yugozapaden) | 335 |
| 835 | Южен централен, (Yuzhen tsentralen) | 394 |
| 836 | Югоизточен, (Yugoiztochen) | 396 |
| Total Bulgaria | 2 202 |
| 745 | CZECH REPUBLIC | 1 417 |
| 370 | DENMARK | 2 150 |
| GERMANY |
| 010 | Schleswig-Holstein | 565 |
| 020 | Hamburg | 97 |
| 030 | Niedersachsen | 1 307 |
| 040 | Bremen | — |
| 050 | Nordrhein-Westfalen | 1 010 |
| 060 | Hessen | 558 |
| 070 | Rheinland-Pfalz | 887 |
| 080 | Baden-Württemberg | 1 190 |
| 090 | Bayern | 1 678 |
| 100 | Saarland | 90 |
| 110 | Berlin | — |
| 112 | Brandenburg | 284 |
| 113 | Mecklenburg-Vorpommern | 268 |
| 114 | Sachsen | 313 |
| 115 | Sachsen-Anhalt | 270 |
| 116 | Thüringen | 283 |
| Total Germany | 8 800 |
| 755 | ESTONIA | 658 |
| 380 | IRELAND | 900 |
| GREECE |
| 450 | Macedonia-Thrace | 2 000 |
| 460 | Epirus-Peloponnese-Ionian Islands | 1 350 |
| 470 | Thessaly | 700 |
| 480 | Continental Greece, Aegean Islands, Crete | 1 450 |
| Total Greece | 5 500 |
| SPAIN |
| 500 | Galicia | 450 |
| 505 | Asturias | 190 |
| 510 | Cantabria | 150 |
| 515 | País Vasco | 352 |
| 520 | Navarra | 316 |
| 525 | La Rioja | 244 |
| 530 | Aragón | 676 |
| 535 | Cataluña | 664 |
| 540 | Illes Balears | 180 |
| 545 | Castilla y León | 950 |
| 550 | Madrid | 190 |
| 555 | Castilla-La Mancha | 900 |
| 560 | Comunidad Valenciana | 638 |
| 565 | Murcia | 348 |
| 570 | Extremadura | 718 |
| 575 | Andalucía | 1 504 |
| 580 | Canarias | 230 |
| Total Spain | 8 700 |
| FRANCE |
| 121 | Île-de-France | 190 |
| 131 | Champagne-Ardenne | 370 |
| 132 | Picardie | 270 |
| 133 | Haute-Normandie | 170 |
| 134 | Centre | 410 |
| 135 | Basse-Normandie | 240 |
| 136 | Bourgogne | 340 |
| 141 | Nord-Pas de Calais | 280 |
| 151 | Lorraine | 230 |
| 152 | Alsace | 200 |
| 153 | Franche-Comté | 210 |
| 162 | Pays de la Loire | 460 |
| 163 | Bretagne | 480 |
| 164 | Poitou-Charentes | 360 |
| 182 | Aquitaine | 550 |
| 183 | Midi-Pyrénées | 480 |
| 184 | Limousin | 220 |
| 192 | Rhône-Alpes | 480 |
| 193 | Auvergne | 360 |
| 201 | Languedoc-Roussillon | 430 |
| 203 | Provence-Alpes-Côte d'Azur | 420 |
| 204 | Corse | 170 |
| 205 | Guadeloupe | 80 |
| 206 | Martinique | 80 |
| 207 | La Réunion | 160 |
| Total France | 7 640 |
| 860 | CROATIA | 1 251 |
| ITALY |
| 221 | Valle d'Aosta | 170 |
| 222 | Piemonte | 594 |
| 230 | Lombardia | 717 |
| 241 | Trentino | 282 |
| 242 | Alto Adige | 338 |
| 243 | Veneto | 707 |
| 244 | Friuli-Venezia Giulia | 451 |
| 250 | Liguria | 431 |
| 260 | Emilia-Romagna | 873 |
| 270 | Toscana | 577 |
| 281 | Marche | 452 |
| 282 | Umbria | 460 |
| 291 | Lazio | 587 |
| 292 | Abruzzo | 572 |
| 301 | Molise | 342 |
| 302 | Campania | 667 |
| 303 | Calabria | 510 |
| 311 | Puglia | 723 |
| 312 | Basilicata | 400 |
| 320 | Sicilia | 706 |
| 330 | Sardegna | 547 |
| Total Italy | 11 106 |
| 740 | CYPRUS | 500 |
| 770 | LATVIA | 1 000 |
| 775 | LITHUANIA | 1 000 |
| 350 | LUXEMBOURG | 450 |
| HUNGARY |
| 767 | Alföld | 1 016 |
| 768 | Dunántúl | 675 |
| 764 | Észak-Magyarország | 209 |
| Total Hungary | 1 900 |
| 780 | MALTA | 536 |
| 360 | NETHERLANDS | 1 500 |
| 660 | AUSTRIA | 2 000 |
| POLAND |
| 785 | Pomorze i Mazury | 1 860 |
| 790 | Wielkopolska i Śląsk | 4 350 |
| 795 | Mazowsze i Podlasie | 4 490 |
| 800 | Małopolska i Pogórze | 1 400 |
| Total Poland | 12 100 |
| PORTUGAL |
| 615 | Norte e Centro | 1 233 |
| 630 | Ribatejo e Oeste | 351 |
| 640 | Alentejo e Algarve | 399 |
| 650 | Açores e Madeira | 317 |
| Total Portugal | 2 300 |
| ROMANIA |
| 840 | Nord-Est | 852 |
| 841 | Sud-Est | 1 074 |
| 842 | Sud-Muntenia | 1 008 |
| 843 | Sud-Vest-Oltenia | 611 |
| 844 | Vest | 703 |
| 845 | Nord-Vest | 825 |
| 846 | Centru | 834 |
| 847 | București-Ilfov | 93 |
| Total Romania | 6 000 |
| 820 | SLOVENIA | 908 |
| 810 | SLOVAKIA | 562 |
| FINLAND |
| 670 | Etelä-Suomi | 461 |
| 680 | Sisä-Suomi | 251 |
| 690 | Pohjanmaa | 221 |
| 700 | Pohjois-Suomi | 167 |
| Total Finland | 1 100 |
| SWEDEN |
| 710 | Slättbyggdslän | 637 |
| 720 | Skogs- och mellanbygdslän | 258 |
| 730 | Län i norra Sverige | 130 |
| Total Sweden | 1 025 |
| UNITED KINGDOM |
| 411 | England — North Region | 420 |
| 412 | England — East Region | 650 |
| 413 | England — West Region | 430 |
| 421 | Wales | 300 |
| 431 | Scotland | 380 |
| 441 | Northern Ireland | 320 |
| Total United Kingdom | 2 500 |

Reference number

Name of FADN division

Number of returning holdings per accounting year

BELGIUM

341

Vlaanderen

720

342

Bruxelles-Brussel

—

343

Wallonie

480

Total Belgium

1 200

BULGARIA

831

Северозападен, (Severozapaden)

346

832

Северен централен, (Severen tsentralen)

358

833

Североизточен, (Severoiztochen)

373

834

Югозападен, (Yugozapaden)

335

835

Южен централен, (Yuzhen tsentralen)

394

836

Югоизточен, (Yugoiztochen)

396

Total Bulgaria

2 202

745

CZECH REPUBLIC

1 417

370

DENMARK

2 150

GERMANY

010

Schleswig-Holstein

565

020

Hamburg

97

030

Niedersachsen

1 307

040

Bremen

—

050

Nordrhein-Westfalen

1 010

060

Hessen

558

070

Rheinland-Pfalz

887

080

Baden-Württemberg

1 190

090

Bayern

1 678

100

Saarland

90

110

Berlin

—

112

Brandenburg

284

113

Mecklenburg-Vorpommern

268

114

Sachsen

313

115

Sachsen-Anhalt

270

116

Thüringen

283

Total Germany

8 800

755

ESTONIA

658

380

IRELAND

900

GREECE

450

Macedonia-Thrace

2 000

460

Epirus-Peloponnese-Ionian Islands

1 350

470

Thessaly

700

480

Continental Greece, Aegean Islands, Crete

1 450

Total Greece

5 500

SPAIN

500

Galicia

450

505

Asturias

190

510

Cantabria

150

515

País Vasco

352

520

Navarra

316

525

La Rioja

244

530

Aragón

676

535

Cataluña

664

540

Illes Balears

180

545

Castilla y León

950

550

Madrid

190

555

Castilla-La Mancha

900

560

Comunidad Valenciana

638

565

Murcia

348

570

Extremadura

718

575

Andalucía

1 504

580

Canarias

230

Total Spain

8 700

FRANCE

121

Île-de-France

190

131

Champagne-Ardenne

370

132

Picardie

270

133

Haute-Normandie

170

134

Centre

410

135

Basse-Normandie

240

136

Bourgogne

340

141

Nord-Pas de Calais

280

151

Lorraine

230

152

Alsace

200

153

Franche-Comté

210

162

Pays de la Loire

460

163

Bretagne

480

164

Poitou-Charentes

360

182

Aquitaine

550

183

Midi-Pyrénées

480

184

Limousin

220

192

Rhône-Alpes

480

193

Auvergne

360

201

Languedoc-Roussillon

430

203

Provence-Alpes-Côte d'Azur

420

204

Corse

170

205

Guadeloupe

80

206

Martinique

80

207

La Réunion

160

Total France

7 640

860

CROATIA

1 251

ITALY

221

Valle d'Aosta

170

222

Piemonte

594

230

Lombardia

717

241

Trentino

282

242

Alto Adige

338

243

Veneto

707

244

Friuli-Venezia Giulia

451

250

Liguria

431

260

Emilia-Romagna

873

270

Toscana

577

281

Marche

452

282

Umbria

460

291

Lazio

587

292

Abruzzo

572

301

Molise

342

302

Campania

667

303

Calabria

510

311

Puglia

723

312

Basilicata

400

320

Sicilia

706

330

Sardegna

547

Total Italy

11 106

740

CYPRUS

500

770

LATVIA

1 000

775

LITHUANIA

1 000

350

LUXEMBOURG

450

HUNGARY

767

Alföld

1 016

768

Dunántúl

675

764

Észak-Magyarország

209

Total Hungary

1 900

780

MALTA

536

360

NETHERLANDS

1 500

660

AUSTRIA

2 000

POLAND

785

Pomorze i Mazury

1 860

790

Wielkopolska i Śląsk

4 350

795

Mazowsze i Podlasie

4 490

800

Małopolska i Pogórze

1 400

Total Poland

12 100

PORTUGAL

615

Norte e Centro

1 233

630

Ribatejo e Oeste

351

640

Alentejo e Algarve

399

650

Açores e Madeira

317

Total Portugal

2 300

ROMANIA

840

Nord-Est

852

841

Sud-Est

1 074

842

Sud-Muntenia

1 008

843

Sud-Vest-Oltenia

611

844

Vest

703

845

Nord-Vest

825

846

Centru

834

847

București-Ilfov

93

Total Romania

6 000

820

SLOVENIA

908

810

SLOVAKIA

562

FINLAND

670

Etelä-Suomi

461

680

Sisä-Suomi

251

690

Pohjanmaa

221

700

Pohjois-Suomi

167

Total Finland

1 100

SWEDEN

710

Slättbyggdslän

637

720

Skogs- och mellanbygdslän

258

730

Län i norra Sverige

130

Total Sweden

1 025

UNITED KINGDOM

411

England — North Region

420

412

England — East Region

650

413

England — West Region

430

421

Wales

300

431

Scotland

380

441

Northern Ireland

320

Total United Kingdom

2 500

---

ANNEX III

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

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

A.   FACT-SHEET

| 1. | General information |
| --- | --- |
| 1.1. | Accounting year |
| 1.2. | Member State |
| 1.3. | Name of the liaison agency |
| 1.4. | Is the liaison agency part of the public administration (yes/no)? |
| |
| 2. | Basis of the selection plan |
| 2.1. | Source of the total population of holdings |
| 2.2. | Year of the population of holdings used |
| 2.3. | Standard output year |
| 2.4. | Definition of the field of survey |
| |
| 3. | The procedures for stratifying the field of survey |
| 3.1. | Clustering by type of farm |
| 3.2. | Clustering by size class of farm |
| 3.3. | Additional national criterion used for the stratification of the field of survey |
| 3.3.1. | Is there any additional stratification criterion applied? |
| 3.3.2. | Is the additional national criterion used in the national selection of the sample? |
| 3.3.3. | Is the additional national criterion used in national weighting of the population data? |
| 3.3.4. | Is the additional national criterion used in selection of returning holdings for EU FADN? |
| 3.3.5. | If you use it for EU selection, please explain your choice and detail the implications for the representativeness of the EU FADN field of survey. |
| 3.4. | Clustering rules |
| 3.5. | Coverage of the sample |
| |
| 4. | The methods for determining the selection rate and sample size chosen for each stratum |
| | — | Proportional allocation |

1.

General information

1.1.

Accounting year

1.2.

Member State

1.3.

Name of the liaison agency

1.4.

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

2.

Basis of the selection plan

2.1.

Source of the total population of holdings

2.2.

Year of the population of holdings used

2.3.

Standard output year

2.4.

Definition of the field of survey

3.

The procedures for stratifying the field of survey

3.1.

Clustering by type of farm

3.2.

Clustering by size class of farm

3.3.

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

3.3.1.

Is there any additional stratification criterion applied?

3.3.2.

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

3.3.3.

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

3.3.4.

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

3.3.5.

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

3.4.

Clustering rules

3.5.

Coverage of the sample

4.

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

—

Proportional allocation

| — | Optimal allocation |
| --- | --- |

—

Optimal allocation

| — | Proportional and optimal allocations combined |
| --- | --- |

—

Proportional and optimal allocations combined

| — | Other method |
| --- | --- |

—

Other method

5.

The procedures for the selection of returning holdings

| — | Random selection |
| --- | --- |

—

Random selection

| — | Non-random selection |
| --- | --- |

—

Non-random selection

| — | Random and non-random selections combined |
| --- | --- |

—

Random and non-random selections combined

| — | Other method |
| --- | --- |

—

Other method

6.

The procedures for the possible later updating of the selection plan

7.

The probable period of validity of the selection plan

8.

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

9.

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

10.

Additional information not covered in previous points

11.

The selection plan was approved at the national committee, date

B.   SELECTION PLAN TABLES

Details on the reference population and on the sample designed for the related accounting year shall be provided on the basis of the models of the following tables which are integral part of the selection plan documentation.

Table 1   Clustering rules applied for EU FADN sample farm selection

Table structure

| Column number | Column description |
| --- | --- |
| 1 | FADN division code (see Annex II) |
| 2 | Clusters of types of farming (see Annex IV) |
| 3 | Clusters of economic size classes (see Annex V) |

Column number

Column description

1

FADN division code (see Annex II)

2

Clusters of types of farming (see Annex IV)

3

Clusters of economic size classes (see Annex V)

Table 2   Coverage of the sample

Table structure

| Column number | Column description |
| --- | --- |
| 1 | Economic size classes (as set out in Annex V) |
| 2 | Lower limits of the economic size classes (in EUR) |
| 3 | Upper limits of the economic size classes (in EUR) |
| 4 | Number of holdings of the population represented |
| 5 | Inverse cumulative percentage of number of holdings of the population represented |
| 6 | Utilised agricultural area (ha) of the population represented |
| 7 | Inverse cumulative percentage of utilised agricultural area represented |
| 8 | Total standard output of the population represented |
| 9 | Inverse cumulative percentage of total standard output represented |
| 10 | Number of livestock units of the population represented |
| 11 | Inverse cumulative percentage of number of livestock units represented |

Column number

Column description

1

Economic size classes (as set out in Annex V)

2

Lower limits of the economic size classes (in EUR)

3

Upper limits of the economic size classes (in EUR)

4

Number of holdings of the population represented

5

Inverse cumulative percentage of number of holdings of the population represented

6

Utilised agricultural area (ha) of the population represented

7

Inverse cumulative percentage of utilised agricultural area represented

8

Total standard output of the population represented

9

Inverse cumulative percentage of total standard output represented

10

Number of livestock units of the population represented

11

Inverse cumulative percentage of number of livestock units represented

Table 3   Distribution of farms in the population

Table structure

| Column number | Column description |
| --- | --- |
| 1 | Code — principal type of farming |
| 2 | Designation — principal type of farming |
| 3 | Economic size class — 1 |
| 4 | Economic size class — 2 |
| 5 | Economic size class — 3 |
| 6 | Economic size class — 4 |
| 7 | Economic size class — 5 |
| 8 | Economic size class — 6 |
| 9 | Economic size class — 7 |
| 10 | Economic size class — 8 |
| 11 | Economic size class — 9 |
| 12 | Economic size class — 10 |
| 13 | Economic size class — 11 |
| 14 | Economic size class — 12 |
| 15 | Economic size class — 13 |
| 16 | Economic size class — 14 |
| 17 | Economic size class — total |

Column number

Column description

1

Code — principal type of farming

2

Designation — principal type of farming

3

Economic size class — 1

4

Economic size class — 2

5

Economic size class — 3

6

Economic size class — 4

7

Economic size class — 5

8

Economic size class — 6

9

Economic size class — 7

10

Economic size class — 8

11

Economic size class — 9

12

Economic size class — 10

13

Economic size class — 11

14

Economic size class — 12

15

Economic size class — 13

16

Economic size class — 14

17

Economic size class — total

Table 4   Selection plan

Table structure

| Column number | Column description |
| --- | --- |
| 1 | FADN Division — EU FADN code |
| 2 | FADN Division — Name |
| 3 | Type of farm — national code |
| 4 | Type of farm — EU FADN code |
| 5 | Economic size class — national code |
| 6 | Economic size class — EU FADN code |
| 7 | Economic size class — description (size in EUR) |
| 8 | Number of holdings to be selected (A) |
| 9 | Number of holdings in the population (B) |
| 10 | Average weight (B)/(A) |

Column number

Column description

1

FADN Division — EU FADN code

2

FADN Division — Name

3

Type of farm — national code

4

Type of farm — EU FADN code

5

Economic size class — national code

6

Economic size class — EU FADN code

7

Economic size class — description (size in EUR)

8

Number of holdings to be selected (A)

9

Number of holdings in the population (B)

10

Average weight (B)/(A)

---

ANNEX IV

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

A.   PARTICULAR TYPES OF FARMING SPECIALISATIONS

The particular types of farming specialisations are defined by two features:

(a)   The nature of the characteristics concerned

The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (1).

(b)   The conditions determining the class limits

Unless otherwise indicated, these conditions are expressed as fractions of the total standard output of the holding.

All conditions indicated for particular types of farming specialisations have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.

Specialist holdings — crop products

| Types of farming
  (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations |
| --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions
  (ref. Part B of this Annex) |
| Condition 1
  (C1) | Condition 2
  (C2) | Condition 3
  (C3) |
| 1 | Specialist field crops | | | | | | | | |
| | | 15 | Specialist cereals, oilseeds and protein crops | | | | | | |
| | | | | 151 | Specialist cereals (other than rice) oilseeds and protein crops | Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | P151 + P16 + 2.01.02. > 2/3 |
| | | | | 152 | Specialist rice | Rice > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | 2.01.01.07. > 2/3 |
| | | | | 153 | Cereals, oilseeds, protein crops and rice combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | |
| | | 16 | General field cropping | | | | | | |
| | | | | 161 | Specialist root crops | Potatoes, sugar beet and fodder roots and brassicas > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | P17 > 2/3 |
| | | | | 162 | Cereals, oilseeds, protein crops and root crops combined | Cereals, oilseeds, dried pulses protein crops > 1/3; roots > 1/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | P15 + P16 + 2.01.02. > 1/3;
  P17 > 1/3 |
| | | | | 163 | Specialist field vegetables | Fresh vegetables, melons and strawberries open field > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.07.01.01. > 2/3 |
| | | | | 164 | Specialist tobacco | Tobacco > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.06.01. > 2/3 |
| | | | | 165 | Specialist cotton | Cotton > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.06.03. > 2/3 |
| | | | | 166 | Various field crops combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | |
| 2 | Specialist horticulture | | | | | | | | |
| | | 21 | Specialist horticulture indoor | | | | | | |
| | | | | 211 | Specialist vegetables indoor | Fresh vegetables, melons and strawberries — under glass > 2/3 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | 2.01.07.02. > 2/3 |
| | | | | 212 | Specialist flowers and ornamentals indoor | Flowers and ornamental plants under glass > 2/3 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | 2.01.08.02. > 2/3 |
| | | | | 213 | Mixed horticulture indoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | |
| | | 22 | Specialist horticulture outdoor | | | | | | |
| | | | | 221 | Specialist vegetables outdoor | Fresh vegetables, melons and strawberries market gardening > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | 2.01.07.01.02. > 2/3 |
| | | | | 222 | Specialist flowers and ornamentals outdoor | Flowers and ornamental plants outdoor > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | 2.01.08.01. > 2/3 |
| | | | | 223 | Mixed horticulture outdoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | |
| | | 23 | Other horticulture | | | | | | |
| | | | | 231 | Specialist mushrooms | Mushrooms > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | 2.06.01. > 2/3 |
| | | | | 232 | Specialist nurseries | Nurseries > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | 2.04.05. > 2/3 |
| | | | | 233 | Various horticulture | Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | |
| 3 | Specialist permanent crops | | | | | | | | |
| | | 35 | Specialist vineyards | | | | | | |
| | | | | 351 | Specialist quality wine | Vineyards normally producing quality wine > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04.01. > 2/3 |
| | | | | 352 | Specialist wine other than quality wine | Vineyards normally producing other wines > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04.02. > 2/3 |
| | | | | 353 | Specialist table grapes | Vineyards normally producing table grapes > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04.03. > 2/3 |
| | | | | 354 | Other vineyards | Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353 | P3 > 2/3 | 2.04.04. > 2/3 | |
| | | 36 | Specialist fruit and citrus fruit | | | | | | |
| | | | | 361 | Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) | Fruit of temperate climate zones and berries > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.01.01. + 2.04.01.02. > 2/3 |
| | | | | 362 | Specialist citrus fruit | Citrus fruit > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.02. > 2/3 |
| | | | | 363 | Specialist nuts | Nuts > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.03. > 2/3 |
| | | | | 364 | Specialist tropical and subtropical fruits | Fruit of subtropical climate zones > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.01.02. > 2/3 |
| | | | | 365 | Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production | Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | |
| | | 37 | Specialist olives | | | | | | |
| | | | | 370 | Specialist olives | Olives > 2/3 | P3 > 2/3 | 2.04.03. > 2/3 | |
| | | 38 | Various permanent crops combined | | | | | | |
| | | | | 380 | Various permanent crops combined | Holdings meeting condition C1, excluding those in classes 351 to 370 | P3 > 2/3 | | |

Types of farming

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

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

1

Specialist field crops

15

Specialist cereals, oilseeds and protein crops

151

Specialist cereals (other than rice) oilseeds and protein crops

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

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

P151 + P16 + 2.01.02. > 2/3

152

Specialist rice

Rice > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

2.01.01.07. > 2/3

153

Cereals, oilseeds, protein crops and rice combined

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

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

16

General field cropping

161

Specialist root crops

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

P17 > 2/3

162

Cereals, oilseeds, protein crops and root crops combined

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

P15 + P16 + 2.01.02. > 1/3;

P17 > 1/3

163

Specialist field vegetables

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.07.01.01. > 2/3

164

Specialist tobacco

Tobacco > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.06.01. > 2/3

165

Specialist cotton

Cotton > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.06.03. > 2/3

166

Various field crops combined

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2

Specialist horticulture

21

Specialist horticulture indoor

211

Specialist vegetables indoor

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

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

2.01.07.02. > 2/3

212

Specialist flowers and ornamentals indoor

Flowers and ornamental plants under glass > 2/3

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

2.01.08.02. > 2/3

213

Mixed horticulture indoor specialist

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

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

22

Specialist horticulture outdoor

221

Specialist vegetables outdoor

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

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

2.01.07.01.02. > 2/3

222

Specialist flowers and ornamentals outdoor

Flowers and ornamental plants outdoor > 2/3

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

2.01.08.01. > 2/3

223

Mixed horticulture outdoor specialist

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

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

23

Other horticulture

231

Specialist mushrooms

Mushrooms > 2/3

P2 > 2/3

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

2.06.01. > 2/3

232

Specialist nurseries

Nurseries > 2/3

P2 > 2/3

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

2.04.05. > 2/3

233

Various horticulture

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

P2 > 2/3

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

3

Specialist permanent crops

35

Specialist vineyards

351

Specialist quality wine

Vineyards normally producing quality wine > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.01. > 2/3

352

Specialist wine other than quality wine

Vineyards normally producing other wines > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.02. > 2/3

353

Specialist table grapes

Vineyards normally producing table grapes > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.03. > 2/3

354

Other vineyards

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

P3 > 2/3

2.04.04. > 2/3

36

Specialist fruit and citrus fruit

361

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

Fruit of temperate climate zones and berries > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.01.01. + 2.04.01.02. > 2/3

362

Specialist citrus fruit

Citrus fruit > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.02. > 2/3

363

Specialist nuts

Nuts > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.03. > 2/3

364

Specialist tropical and subtropical fruits

Fruit of subtropical climate zones > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.01.02. > 2/3

365

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

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

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

37

Specialist olives

370

Specialist olives

Olives > 2/3

P3 > 2/3

2.04.03. > 2/3

38

Various permanent crops combined

380

Various permanent crops combined

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

P3 > 2/3

Specialist holdings — Animal production

| Types of farming | Methods for the calculation of particular types of farming specialisations |
| --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions
  (ref. Part B of this Annex) |
| Condition 1
  (C1) | Condition 2
  (C2) | Condition 3
  (C3) |
| 4 | Specialist grazing livestock | | | | | | | | |
| | | 45 | Specialist dairying | | | | | | |
| | | | | 450 | Specialist dairying | Dairy cows > 3/4 of total grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | 3.02.06. > 3/4 GL; GL > 1/10 P4 | |
| | | 46 | Specialist cattle — rearing and fattening | | | | | | |
| | | | | 460 | Specialist cattle — rearing and fattening | All cattle (i.e. bovine animals under one year, bovine animals over one but under two and bovine animals two years old and over (male, heifers, dairy cows and other cows)) > 2/3 of grazing livestock; dairy cows ≤ 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | P46 > 2/3 GL; 3.02.06. ≤ 1/10 GL; GL > 1/10 P4 | |
| | | 47 | Cattle — dairying, rearing and fattening combined | | | | | | |
| | | | | 470 | Cattle — dairying, rearing and fattening combined | All cattle > 2/3 of grazing livestock; dairy cows > 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450 | P4 > 2/3 | P46 > 2/3 GL; 3.02.06. > 1/10 GL; GL > 1/10 P4; excluding 450 | |
| | | 48 | Sheep, goats and other grazing livestock | | | | | | |
| | | | | 481 | Specialist sheep | Sheep > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | 3.03.01. > 2/3 GL; GL > 1/10 P4 |
| | | | | 482 | Sheep and cattle combined | All cattle > 1/3 of grazing livestock, sheep > 1/3 of grazing livestock and grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | P46 > 1/3 GL; 3.03.01. > 1/3 GL; GL > 1/10 P4 |
| | | | | 483 | Specialist goats | Goats > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | 3.03.02. > 2/3 GL; GL > 1/10 P4 |
| | | | | 484 | Various grazing livestock | Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483 | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | |
| 5 | Specialist granivores | | | | | | | | |
| | | 51 | Specialist pigs | | | | | | |
| | | | | 511 | Specialist pig rearing | Breeding sows > 2/3 | P5 > 2/3 | P51 > 2/3 | 3.04.02. > 2/3 |
| | | | | 512 | Specialist pig fattening | Piglets and other pigs > 2/3 | P5 > 2/3 | P51 > 2/3 | 3.04.01. + 3.04.99. > 2/3 |
| | | | | 513 | Pig rearing and fattening combined | Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512 | P5 > 2/3 | P51 > 2/3 | |
| | | 52 | Specialist poultry | | | | | | |
| | | | | 521 | Specialist laying hens | Laying hens > 2/3 | P5 > 2/3 | P52 > 2/3 | 3.05.02. > 2/3 |
| | | | | 522 | Specialist poultry-meat | Broilers and other poultry > 2/3 | P5 > 2/3 | P52 > 2/3 | 3.05.01. + 3.05.03. > 2/3 |
| | | | | 523 | Laying hens and poultry-meat combined | Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522 | P5 > 2/3 | P52 > 2/3 | |
| | | 53 | Various granivores combined | | | | | | |
| | | | | 530 | Various granivores combined | Holdings meeting condition C1, excluding those in classes 511 to 523 | P5 > 2/3 | | |

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

4

Specialist grazing livestock

45

Specialist dairying

450

Specialist dairying

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

P4 > 2/3

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

46

Specialist cattle — rearing and fattening

460

Specialist cattle — rearing and fattening

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

P4 > 2/3

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

47

Cattle — dairying, rearing and fattening combined

470

Cattle — dairying, rearing and fattening combined

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

P4 > 2/3

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

48

Sheep, goats and other grazing livestock

481

Specialist sheep

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

P4 > 2/3

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

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

482

Sheep and cattle combined

All cattle > 1/3 of grazing livestock, sheep > 1/3 of grazing livestock and grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

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

P46 > 1/3 GL; 3.03.01. > 1/3 GL; GL > 1/10 P4

483

Specialist goats

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

P4 > 2/3

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

3.03.02. > 2/3 GL; GL > 1/10 P4

484

Various grazing livestock

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

P4 > 2/3

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

5

Specialist granivores

51

Specialist pigs

511

Specialist pig rearing

Breeding sows > 2/3

P5 > 2/3

P51 > 2/3

3.04.02. > 2/3

512

Specialist pig fattening

Piglets and other pigs > 2/3

P5 > 2/3

P51 > 2/3

3.04.01. + 3.04.99. > 2/3

513

Pig rearing and fattening combined

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

P5 > 2/3

P51 > 2/3

52

Specialist poultry

521

Specialist laying hens

Laying hens > 2/3

P5 > 2/3

P52 > 2/3

3.05.02. > 2/3

522

Specialist poultry-meat

Broilers and other poultry > 2/3

P5 > 2/3

P52 > 2/3

3.05.01. + 3.05.03. > 2/3

523

Laying hens and poultry-meat combined

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

P5 > 2/3

P52 > 2/3

53

Various granivores combined

530

Various granivores combined

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

P5 > 2/3

Mixed holdings

| Types of farming | Methods for the calculation of particular types of farming specialisations |
| --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions
  (ref. Part B of this Annex) |
| Condition 1
  (C1) | Condition 2
  (C2) | Condition 3
  (C3) |
| 6 | Mixed cropping | | | | | | | | |
| | | 61 | Mixed cropping | | | | | | |
| | | | | 611 | Horticulture and permanent crops combined | Horticulture > 1/3; permanent crops > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P2 > 1/3; P3 > 1/3 | |
| | | | | 612 | Field crops and horticulture combined | General cropping > 1/3; horticulture > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P2 > 1/3 | |
| | | | | 613 | Field crops and vineyards combined | General cropping > 1/3; vineyards > 1/3 | P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; 2.04.04 > 1/3 | |
| | | | | 614 | Field crops and permanent crops combined | General cropping > 1/3, permanent crops > 1/3; vines ≤ 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3 | |
| | | | | 615 | Mixed cropping, mainly field crops | General cropping > 1/3, no other activity > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P2 ≤ 1/3; P3 ≤ 1/3 | |
| | | | | 616 | Other mixed cropping | Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | | |
| 7 | Mixed livestock | | | | | | | | |
| | | 73 | Mixed livestock, mainly grazing livestock | | | | | | |
| | | | | 731 | Mixed livestock, mainly dairying | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of dairying cattle | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 > P5 | P45 > 1/3 GL; 3.02.06. > 1/2 P45 |
| | | | | 732 | Mixed livestock, mainly non-dairying grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 731 | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 > P5 | |
| | | 74 | Mixed livestock, mainly granivores | | | | | | |
| | | | | 741 | Mixed livestock: granivores and dairying | Cattle, dairying > 1/3 of grazing livestock; granivores > 1/3, dairy cows > 1/2 of cattle, dairying | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 ≤ P5 | P45 > 1/3 GL; P5 > 1/3; 3.02.06. > 1/2 P45 |
| | | | | 742 | Mixed livestock: granivores and non-dairying grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 741 | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 ≤ P5 | |
| 8 | Mixed crops — livestock | | | | | | | | |
| | | 83 | Field crops — grazing livestock combined | | | | | | |
| | | | | 831 | Field crops combined with dairying | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying < general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 < P1 |
| | | | | 832 | Dairying combined with field crops | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying ≥ general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 ≥ P1 |
| | | | | 833 | Field crops combined with non-dairying grazing livestock | General cropping > grazing livestock and forage, excluding holdings in class 831 | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P1 > P4; excluding 831 |
| | | | | 834 | Non-dairying grazing livestock combined with field crops | Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833 | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | |
| | | 84 | Various crops and livestock combined | | | | | | |
| | | | | 841 | Field crops and granivores combined | General cropping > 1/3; granivores > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P1> 1/3; P5 > 1/3 |
| | | | | 842 | Permanent crops and grazing livestock combined | Permanent crops > 1/3; grazing livestock and forage > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P3 > 1/3; P4 > 1/3 |
| | | | | 843 | Apiculture | Bees > 2/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | 3.07. > 2/3 |
| | | | | 844 | Various mixed crops and livestock | Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | |

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

6

Mixed cropping

61

Mixed cropping

611

Horticulture and permanent crops combined

Horticulture > 1/3; permanent crops > 1/3

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

P2 > 1/3; P3 > 1/3

612

Field crops and horticulture combined

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

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

P1 > 1/3; P2 > 1/3

613

Field crops and vineyards combined

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

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

P1 > 1/3; 2.04.04 > 1/3

614

Field crops and permanent crops combined

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

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

P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3

615

Mixed cropping, mainly field crops

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

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

P1 > 1/3; P2 ≤ 1/3; P3 ≤ 1/3

616

Other mixed cropping

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

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

7

Mixed livestock

73

Mixed livestock, mainly grazing livestock

731

Mixed livestock, mainly dairying

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 > P5

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

732

Mixed livestock, mainly non-dairying grazing livestock

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 > P5

74

Mixed livestock, mainly granivores

741

Mixed livestock: granivores and dairying

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 ≤ P5

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

742

Mixed livestock: granivores and non-dairying grazing livestock

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 ≤ P5

8

Mixed crops — livestock

83

Field crops — grazing livestock combined

831

Field crops combined with dairying

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

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

832

Dairying combined with field crops

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

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

833

Field crops combined with non-dairying grazing livestock

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

P1 > P4; excluding 831

834

Non-dairying grazing livestock combined with field crops

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

84

Various crops and livestock combined

841

Field crops and granivores combined

General cropping > 1/3; granivores > 1/3

Holdings not included in classes 151-742 and 999

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

P1> 1/3; P5 > 1/3

842

Permanent crops and grazing livestock combined

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

Holdings not included in classes 151-742 and 999

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

P3 > 1/3; P4 > 1/3

843

Apiculture

Bees > 2/3

Holdings not included in classes 151-742 and 999

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

3.07. > 2/3

844

Various mixed crops and livestock

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

Holdings not included in classes 151-742 and 999

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

Non-classified holdings

| Types of farming | Methods for the calculation of particular types of farming specialisations |
| --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions
  (ref. Part B of this Annex) |
| Condition 1
  (C1) | Condition 2
  (C2) | Condition 3
  (C3) |
| 9 | Non-classified holdings | | | | | | | | |
| | | 99 | Non-classified holdings | | | | | | |
| | | | | 999 | Non-classified holdings | Total Standard Output = 0 | | | |

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

9

Non-classified holdings

99

Non-classified holdings

999

Non-classified holdings

Total Standard Output = 0

B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES

I.   Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN

| Equivalent headings for the application of Standard Outputs |
| --- |
| FSS code to be used for the heading | Standard output (SO) coefficient code | 2016 Union survey on the structure of agricultural holdings (‘2016 FSS’)
  (Regulation (EC) No 1166/2008) | FADN farm return
  (Annex VIII to this Regulation) |
| I.   Crops |
| 2.01.01.01. | B_1_1_1 | Common wheat and spelt | 10110. | Common wheat and spelt |

Equivalent headings for the application of Standard Outputs

FSS code to be used for the heading

Standard output (SO) coefficient code

2016 Union survey on the structure of agricultural holdings (‘2016 FSS’)

(Regulation (EC) No 1166/2008)

FADN farm return

(Annex VIII to this Regulation)

Crops

2.01.01.01.

B_1_1_1

Common wheat and spelt

10110.

Common wheat and spelt

2.01.01.02.

B_1_1_2

Durum wheat

| 10120. | Durum wheat |
| --- | --- |

10120.

Durum wheat

2.01.01.03.

B_1_1_3

Rye

| 10130. | Rye |
| --- | --- |

10130.

Rye

2.01.01.04.

B_1_1_4

Barley

| 10140. | Barley |
| --- | --- |

10140.

Barley

2.01.01.05.

B_1_1_5

Oats

| 10150. | Oats |
| --- | --- |

10150.

Oats

2.01.01.06.

B_1_1_6

Grain maize

| 10160. | Grain maize |
| --- | --- |

10160.

Grain maize

2.01.01.07.

B_1_1_7

Rice

| 10170. | Rice |
| --- | --- |

10170.

Rice

2.01.01.99.

B_1_1_99

Other cereals for the production of grain

| 10190. | Other cereals for the production of grain |
| --- | --- |

10190.

Other cereals for the production of grain

2.01.02.

B_1_2

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

| 10220. | Lentils, chickpeas and vetches |
| --- | --- |

10220.

Lentils, chickpeas and vetches

| 10290. | Other protein crops |
| --- | --- |

10290.

Other protein crops

2.01.02.01.

B_1_2_1

Of which peas, field beans and sweet lupins

| 10210. | Peas, field beans and sweet lupins |
| --- | --- |

10210.

Peas, field beans and sweet lupins

2.01.03.

B_1_3

Potatoes (including early potatoes and seed potatoes)

| 10300. | Potatoes (including early potatoes and seed potatoes) |
| --- | --- |

10300.

Potatoes (including early potatoes and seed potatoes)

| 10310. | Potatoes for starch |
| --- | --- |

10310.

Potatoes for starch

| 10390. | Other potatoes |
| --- | --- |

10390.

Other potatoes

2.01.04.

B_1_4

Sugar beet (excluding seed)

| 10400. | Sugar beet (excluding seed) |
| --- | --- |

10400.

Sugar beet (excluding seed)

2.01.05.

B_1_5

Fodder roots and brassicas (excluding seed)

| 10500. | Fodder roots and brassicas (excluding seeds) |
| --- | --- |

10500.

Fodder roots and brassicas (excluding seeds)

2.01.06.01.

B_1_6_1

Tobacco

| 10601. | Tobacco |
| --- | --- |

10601.

Tobacco

2.01.06.02.

B_1_6_2

Hops

| 10602. | Hops |
| --- | --- |

10602.

Hops

2.01.06.03.

B_1_6_3

Cotton

| 10603. | Cotton |
| --- | --- |

10603.

Cotton

2.01.06.04.

B_1_6_4

Rape and turnip rape

| 10604. | Rape and turnip rape |
| --- | --- |

10604.

Rape and turnip rape

2.01.06.05.

B_1_6_5

Sunflower

| 10605. | Sunflower |
| --- | --- |

10605.

Sunflower

2.01.06.06.

B_1_6_6

Soya

| 10606. | Soya |
| --- | --- |

10606.

Soya

2.01.06.07.

B_1_6_7

Linseed (oil flax)

| 10607. | Linseed (oil flax) |
| --- | --- |

10607.

Linseed (oil flax)

2.01.06.08.

B_1_6_8

Other oil seed crops

| 10608. | Other oil seed crops |
| --- | --- |

10608.

Other oil seed crops

2.01.06.09.

B_1_6_9

Flax

| 10609. | Flax |
| --- | --- |

10609.

Flax

2.01.06.10.

B_1_6_10

Hemp

| 10610. | Hemp |
| --- | --- |

10610.

Hemp

2.01.06.11.

B_1_6_11

Other fibre crops

| 10611. | Other fibre plants |
| --- | --- |

10611.

Other fibre plants

2.01.06.12.

B_1_6_12

Aromatic plants, medicinal and culinary plants

| 10612. | Aromatic plants, medical and culinary plants |
| --- | --- |

10612.

Aromatic plants, medical and culinary plants

2.01.06.99.

B_1_6_99

Other industrial crops not mentioned elsewhere

| 10613. | Sugar cane |
| --- | --- |

10613.

Sugar cane

| 10690. | Other industrial crops not mentioned elsewhere |
| --- | --- |

10690.

Other industrial crops not mentioned elsewhere

2.01.07.

B_1_7

Fresh vegetables, melons and strawberries of which

2.01.07.01.

B_1_7_1

Outdoor or under low (not accessible) protective cover

2.01.07.01.01.

B_1_7_1_1

Open field

| 10711. | Fresh vegetables, melons and strawberries — Open field |
| --- | --- |

10711.

Fresh vegetables, melons and strawberries — Open field

2.01.07.01.02.

B_1_7_1_2

Market gardening

| 10712. | Fresh vegetables, melons and strawberries — Market gardening |
| --- | --- |

10712.

Fresh vegetables, melons and strawberries — Market gardening

2.01.07.02.

B_1_7_2

Under glass or other (accessible) protective cover

| 10720. | Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover |
| --- | --- |

10720.

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

2.01.08.

Flowers and ornamental plants (excluding nurseries):

2.01.08.01.

B_1_8_1

Outdoor or under low (not accessible) protective cover

| 10810. | Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover |
| --- | --- |

10810.

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

2.01.08.02.

B_1_8_2

Under glass or other (accessible) protective cover

| 10820. | Flowers and ornamental plants — Under glass or under other (accessible) protective cover |
| --- | --- |

10820.

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

2.01.09.

B_1_9

Plants harvested green

2.01.09.01.

B_1_9_1

Temporary grass

| 10910. | Temporary grass |
| --- | --- |

10910.

Temporary grass

2.01.09.02.

B_1_9_2

Other plants harvested green

2.01.09.02.01.

B_1_9_2_1

Green maize

| 10921. | Green maize |
| --- | --- |

10921.

Green maize

2.01.09.02.02.

B_1_9_2_2

Leguminous plants

| 10922. | Leguminous plants |
| --- | --- |

10922.

Leguminous plants

2.01.09.02.99.

B_1_9_2_99

Other plants harvested green not mentioned elsewhere

| 10923. | Other plants harvested green not mentioned elsewhere |
| --- | --- |

10923.

Other plants harvested green not mentioned elsewhere

2.01.10.

B_1_10

Arable land seeds and seedlings

| 11000. | Arable land seed and seedlings |
| --- | --- |

11000.

Arable land seed and seedlings

2.01.11.

B_1_11

Other arable land crops

| 11100. | Other arable land crops |
| --- | --- |

11100.

Other arable land crops

2.01.12.

B_1_12

Fallow land

| 11210. | Fallow land without any subsidies |
| --- | --- |

11210.

Fallow land without any subsidies

2.02.

B_2

Kitchen gardens

| 20000. | Kitchen gardens |
| --- | --- |

20000.

Kitchen gardens

2.03.01.

B_3_1

Pasture and meadow, excluding rough grazing

| 30100. | Pasture and meadow, excluding rough grazing |
| --- | --- |

30100.

Pasture and meadow, excluding rough grazing

2.03.02.

B_3_2

Rough grazing

| 30200. | Rough grazing |
| --- | --- |

30200.

Rough grazing

2.03.03.

B_3_3

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

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

30300.

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

2.04.01.

B_4_1

Fruit and berry plantations

2.04.01.01.

B_4_1_1

Fruit species of which

2.04.01.01.01.

B_4_1_1_1

Fruit of temperate climate zones

| 40111. | Apples |
| --- | --- |

40111.

Apples

| 40112. | Pears |
| --- | --- |

40112.

Pears

| 40113. | Peaches and nectarines |
| --- | --- |

40113.

Peaches and nectarines

| 40114. | Other fruit of temperate zones |
| --- | --- |

40114.

Other fruit of temperate zones

2.04.01.01.02.

B_4_1_1_2

Fruit of subtropical climate zones

| 40115. | Fruit of subtropical or tropical zones |
| --- | --- |

40115.

Fruit of subtropical or tropical zones

2.04.01.02.

B_4_1_2

Berry species

| 40120. | Berry species |
| --- | --- |

40120.

Berry species

2.04.01.03.

B_4_1_3

Nuts

| 40130. | Nuts |
| --- | --- |

40130.

Nuts

2.04.02.

B_4_2

Citrus plantations

| 40210. | Oranges |
| --- | --- |

40210.

Oranges

| 40220. | Tangerines, mandarins, clementines and similar small fruit |
| --- | --- |

40220.

Tangerines, mandarins, clementines and similar small fruit

| 40230. | Lemons |
| --- | --- |

40230.

Lemons

| 40290. | Other citrus fruit |
| --- | --- |

40290.

Other citrus fruit

2.04.03.

B_4_3

Olive plantations

2.04.03.01.

B_4_3_1

Normally producing table olives

| 40310. | Table olives |
| --- | --- |

40310.

Table olives

2.04.03.02.

B_4_3_2

Normally producing olives for oil production

| 40320. | Olives for oil production (sold in the form of fruit) |
| --- | --- |

40320.

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

| 40330. | Olive oil |
| --- | --- |

40330.

Olive oil

2.04.04.

B_4_4

Vineyards, of which normally producing:

2.04.04.01.

B_4_4_1

Quality wine

| 40411. | Wine with protected designation of origin (PDO) |
| --- | --- |

40411.

Wine with protected designation of origin (PDO)

| 40412. | Wine with protected geographical indication (PGI) |
| --- | --- |

40412.

Wine with protected geographical indication (PGI)

| 40451. | Grapes for wine with protected designation of origin (PDO) |
| --- | --- |

40451.

Grapes for wine with protected designation of origin (PDO)

| 40452. | Grapes for wine with protected geographical indication (PGI) |
| --- | --- |

40452.

Grapes for wine with protected geographical indication (PGI)

2.04.04.02.

B_4_4_2

Other wines

| 40420. | Other wines |
| --- | --- |

40420.

Other wines

| 40460. | Grapes for other wines |
| --- | --- |

40460.

Grapes for other wines

2.04.04.03.

B_4_4_3

Table grapes

| 40430. | Table grapes |
| --- | --- |

40430.

Table grapes

2.04.04.04.

B_4_4_4

Raisins

| 40440. | Raisins |
| --- | --- |

40440.

Raisins

2.04.05.

B_4_5

Nurseries

| 40500. | Nurseries |
| --- | --- |

40500.

Nurseries

2.04.06.

B_4_6

Other permanent crops

| 40600. | Other permanent crops |
| --- | --- |

40600.

Other permanent crops

| 40610. | Christmas trees |
| --- | --- |

40610.

Christmas trees

2.04.07.

B_4_7

Permanent crops under glass

| 40700. | Permanent crops under glass |
| --- | --- |

40700.

Permanent crops under glass

2.06.01.

B_6_1

Mushrooms

| 60000. | Mushrooms |
| --- | --- |

60000.

Mushrooms

Livestock

3.01.

C_1

Equidae

| 100. | Equidae |
| --- | --- |

100.

Equidae

3.02.01.

C_2_1

Bovine animals, under one year old, male and female

| 210. | Bovine animals, under one year old, male and female |
| --- | --- |

210.

Bovine animals, under one year old, male and female

3.02.02.

C_2_2

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

| 220. | Bovine animals, one but less than two years old, male |
| --- | --- |

220.

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

3.02.03.

C_2_3

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

| 230. | Bovine animals, one but less than two years old, female |
| --- | --- |

230.

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

3.02.04.

C_2_4

Male bovine animals, two years old and over

| 240. | Male bovine animals, two years old and over |
| --- | --- |

240.

Male bovine animals, two years old and over

3.02.05.

C_2_5

Heifers, two years old and over

| 251. | Breeding heifers |
| --- | --- |

251.

Breeding heifers

| 252. | Heifers for fattening |
| --- | --- |

252.

Heifers for fattening

3.02.06.

C_2_6

Dairy cows

| 261. | Dairy cows |
| --- | --- |

261.

Dairy cows

| 262. | Buffalo cows |
| --- | --- |

262.

Buffalo cows

3.02.99.

C_2_99

Other cows

| 269. | Other cows |
| --- | --- |

269.

Other cows

3.03.01.

C_3_1

Sheep (all ages)

3.03.01.01.

C_3_1_1

Breeding females

| 311. | Ewes, Breeding females |
| --- | --- |

311.

Ewes, Breeding females

3.03.01.99.

C_3_1_99

Other sheep

| 319. | Other sheep |
| --- | --- |

319.

Other sheep

3.03.02.

C_3_2

Goats (all ages)

3.03.02.01.

C_3_2_1

Breeding females

| 321. | Goats, breeding females |
| --- | --- |

321.

Goats, breeding females

3.03.02.99.

C_3_2_99

Other goats

| 329. | Other goats |
| --- | --- |

329.

Other goats

3.04.01.

C_4_1

Piglets having a live weight of under 20 kilograms

| 410. | Piglets having a live weight of under 20 kilograms |
| --- | --- |

410.

Piglets having a live weight of under 20 kilograms

3.04.02.

C_4_2

Breeding sows weighing 50 kilograms and over

| 420. | Breeding sows weighing 50 kilograms and over |
| --- | --- |

420.

Breeding sows weighing 50 kilograms and over

3.04.99.

C_4_99

Other pigs

| 491. | Pigs for fattening |
| --- | --- |

491.

Pigs for fattening

| 499. | Other pigs |
| --- | --- |

499.

Other pigs

3.05.01.

C_5_1

Broilers

| 510. | Poultry — broilers |
| --- | --- |

510.

Poultry — broilers

3.05.02.

C_5_2

Laying hens

| 520. | Laying hens |
| --- | --- |

520.

Laying hens

3.05.03.

3.05.03.01.

3.05.03.02.

3.05.03.03.

3.05.03.04.

3.05.03.99.

C_5_3

C_5_3_1

C_5_3_2

C_5_3_3

C_5_3_4

C_5_3_99

Other poultry

Turkeys

Ducks

Geese

Ostriches

Other poultry, not mentioned elsewhere

| 530. | Other poultry |
| --- | --- |

530.

Other poultry

3.06.

C_6

Rabbits, breeding females

| 610. | Rabbits, breeding females |
| --- | --- |

610.

Rabbits, breeding females

| 699. | Other rabbits |
| --- | --- |

699.

Other rabbits

3.07.

C_7

Bees

| 700. | Bees |
| --- | --- |

700.

Bees

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

| P45. | Cattle, dairying = 3.02.01. (bovine animals under one year old male and females) + 3.02.03. (bovine animals, one but less than two years old, female) + 3.02.05. (heifers, two years old and over) + 3.02.06. (dairy cows) |
| --- | --- |
| P46. | Cattle = P45 (cattle, dairying) + 3.02.02. (bovine animals, one but less than two years old, male) + 3.02.04. (male bovine animals two years old and over) + 3.02.99. (other cows) |
| GL | Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats)
  If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings) |
| FCP4 | Forage for grazing livestock = 0 |
| P17 | Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas)
  If GL > 0 FCP1 Forage for sale = 0 |
| FCP4 | Forage for grazing livestock = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings) |
| P17 | Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) |
| P151. | Cereals without rice = 2.01.01.01. (common wheat and spelt) + 2.01.01.02. (durum wheat) + 2.01.01.03. (rye) + 2.01.01.04. (barley) + 2.01.01.05. (oats) + 2.01.01.06. (grain maize) + 2.01.01.99. (other cereals for the production of grain) |
| P15. | Cereals = P151 (cereals without rice) + 2.01.01.07. (rice) |
| P16. | Oilseeds = 2.01.06.04. (rape and turnip rape) + 2.01.06.05. (sunflower) + 2.01.06.06. (soya) + 2.01.06.07. (flax (linseed)) + 2.01.06.08. (other oil seed crops) |
| P51. | Pigs = 3.04.01. (piglets of less than 20 kilograms live weight) + 3.04.02. (breeding sows of 50 kilograms or more) + 3.04.99. (other pigs) |
| P52. | Poultry = 3.05.01. (broilers) + 3.05.02. (laying hens) + 3.05.03. (other poultry) |
| P1. | General cropping = P15 (cereals) + 2.01.02. (dried pulses and protein crops) + 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.06.01. (tobacco) + 2.01.06.02. (hops) + 2.01.06.03. (cotton) + P16 (oilseeds) + 2.01.06.09. (flax) + 2.01.06.10. (hemp) + 2.01.06.11. (other fibre crops) + 2.01.06.12. (aromatic plants, medicinal and culinary plants) + 2.01.06.99. (other industrial crops not mentioned elsewhere) + 2.01.07.01.01. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — open field) + 2.01.10. (arable land and seedlings) + 2.01.11. (other arable land) + 2.01.12. (fallow land) + FCP1 (forage for sale) |
| P2. | Horticulture = 2.01.07.01.02. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — market gardening) + 2.01.07.02. (fresh vegetables, melons, strawberries — under glass or other (accessible) protective cover) + 2.01.08.01. (flowers and ornamental plants — outdoor or under low (not accessible) protective cover) + 2.01.08.02. (flowers and ornamental plants — under glass or other (accessible) protective cover) + 2.06.01. (mushrooms) + 2.04.05. (nurseries) |
| P3. | Permanent crops = 2.04.01. (fruit and berry plantations) + 2.04.02. (citrus plantations) + 2.04.03. (olive plantations) + 2.04.04. (vineyards) + 2.04.06. (other permanent crops) + 2.04.07. (permanent crops under glass) |
| P4. | Grazing livestock and forage = GL (grazing livestock) + FCP4 (forage for grazing livestock) |
| P5. | Granivores = P51 (pigs) + P52 (poultry) + 3.06. (rabbits, breeding females) |

P45.

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

P46.

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

GL

Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats)

If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)

FCP4

Forage for grazing livestock = 0

P17

Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas)

If GL > 0 FCP1 Forage for sale = 0

FCP4

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

P17

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

P151.

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

P15.

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

P16.

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

P51.

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

P52.

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

P1.

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

P2.

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

P3.

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

P4.

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

P5.

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

C.   TYPES OF FARMING AS REFERRED TO IN PART A

Specialist holdings — crops

| General type of farming | Principal type of farming | Particular types of farming specialisations |
| --- | --- | --- |
| 1. | Specialist field crops |

General type of farming

Principal type of farming

Particular types of farming specialisations

1.

Specialist field crops

| 15. | Specialist cereals, oilseeds and protein crops |
| --- | --- |

15.

Specialist cereals, oilseeds and protein crops

| 151. | Specialist cereals (other than rice), oilseeds and protein crops |
| --- | --- |

151.

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

| 152. | Specialist rice |
| --- | --- |

152.

Specialist rice

| 153. | Cereals, oilseeds, protein crops and rice combined |
| --- | --- |

153.

Cereals, oilseeds, protein crops and rice combined

| 16. | General field cropping |
| --- | --- |

16.

General field cropping

| 161. | Specialist root crops |
| --- | --- |

161.

Specialist root crops

| 162. | Cereals, oilseeds, protein crops and root crops combined |
| --- | --- |

162.

Cereals, oilseeds, protein crops and root crops combined

| 163. | Specialist field vegetables |
| --- | --- |

163.

Specialist field vegetables

| 164. | Specialist tobacco |
| --- | --- |

164.

Specialist tobacco

| 165. | Specialist cotton |
| --- | --- |

165.

Specialist cotton

| 166. | Various field crops combined |
| --- | --- |

166.

Various field crops combined

| 2. | Specialist horticulture |
| --- | --- |

2.

Specialist horticulture

| 21. | Specialist horticulture indoor |
| --- | --- |

21.

Specialist horticulture indoor

| 211. | Specialist vegetables indoor |
| --- | --- |

211.

Specialist vegetables indoor

| 212. | Specialist flowers and ornamentals indoor |
| --- | --- |

212.

Specialist flowers and ornamentals indoor

| 213. | Mixed horticulture indoor specialist |
| --- | --- |

213.

Mixed horticulture indoor specialist

| 22. | Specialist horticulture outdoor |
| --- | --- |

22.

Specialist horticulture outdoor

| 221. | Specialist vegetables outdoor |
| --- | --- |

221.

Specialist vegetables outdoor

| 222. | Specialist flowers and ornamentals outdoor |
| --- | --- |

222.

Specialist flowers and ornamentals outdoor

| 223. | Mixed horticulture outdoor specialist |
| --- | --- |

223.

Mixed horticulture outdoor specialist

| 23. | Other horticulture |
| --- | --- |

23.

Other horticulture

| 231. | Specialist mushrooms |
| --- | --- |

231.

Specialist mushrooms

| 232. | Specialist nurseries |
| --- | --- |

232.

Specialist nurseries

| 233. | Various horticulture |
| --- | --- |

233.

Various horticulture

| 3. | Specialist permanent crops |
| --- | --- |

3.

Specialist permanent crops

| 35. | Specialist vineyards |
| --- | --- |

35.

Specialist vineyards

| 351. | Specialist quality wine |
| --- | --- |

351.

Specialist quality wine

| 352. | Specialist wine other than quality wine |
| --- | --- |

352.

Specialist wine other than quality wine

| 353. | Specialist table grapes |
| --- | --- |

353.

Specialist table grapes

| 354. | Other vineyards |
| --- | --- |

354.

Other vineyards

| 36. | Specialist fruit and citrus fruit |
| --- | --- |

36.

Specialist fruit and citrus fruit

| 361. | Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) |
| --- | --- |

361.

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

| 362. | Specialist citrus fruit |
| --- | --- |

362.

Specialist citrus fruit

| 363. | Specialist nuts |
| --- | --- |

363.

Specialist nuts

| 364. | Specialist tropical and subtropical fruits |
| --- | --- |

364.

Specialist tropical and subtropical fruits

| 365. | Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production |
| --- | --- |

365.

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

| 37. | Specialist olives |
| --- | --- |

37.

Specialist olives

| 370. | Specialist olives |
| --- | --- |

370.

Specialist olives

| 38. | Various permanent crops combined |
| --- | --- |

38.

Various permanent crops combined

| 380. | Various permanent crops combined |
| --- | --- |

380.

Various permanent crops combined

Specialist holdings — animal production

| General type of farming | Principal type of farming | Particular types of farming specialisations |
| --- | --- | --- |
| 4. | Specialist grazing livestock |

General type of farming

Principal type of farming

Particular types of farming specialisations

4.

Specialist grazing livestock

| 45. | Specialist dairying |
| --- | --- |

45.

Specialist dairying

| 450. | Specialist dairying |
| --- | --- |

450.

Specialist dairying

| 46. | Specialist cattle — rearing and fattening |
| --- | --- |

46.

Specialist cattle — rearing and fattening

| 460. | Specialist cattle — rearing and fattening |
| --- | --- |

460.

Specialist cattle — rearing and fattening

| 47. | Cattle — dairying, rearing and fattening combined |
| --- | --- |

47.

Cattle — dairying, rearing and fattening combined

| 470. | Cattle — dairying, rearing and fattening combined |
| --- | --- |

470.

Cattle — dairying, rearing and fattening combined

| 48. | Sheep, goats and other grazing livestock |
| --- | --- |

48.

Sheep, goats and other grazing livestock

| 481. | Specialist sheep |
| --- | --- |

481.

Specialist sheep

| 482. | Sheep and cattle combined |
| --- | --- |

482.

Sheep and cattle combined

| 483. | Specialist goats |
| --- | --- |

483.

Specialist goats

| 484. | Various grazing livestock |
| --- | --- |

484.

Various grazing livestock

| 5. | Specialist granivores |
| --- | --- |

5.

Specialist granivores

| 51. | Specialist pigs |
| --- | --- |

51.

Specialist pigs

| 511. | Specialist pig rearing |
| --- | --- |

511.

Specialist pig rearing

| 512. | Specialist pig fattening |
| --- | --- |

512.

Specialist pig fattening

| 513. | Pig rearing and fattening combined |
| --- | --- |

513.

Pig rearing and fattening combined

| 52. | Specialist poultry |
| --- | --- |

52.

Specialist poultry

| 521. | Specialist laying hens |
| --- | --- |

521.

Specialist laying hens

| 522. | Specialist poultry-meat |
| --- | --- |

522.

Specialist poultry-meat

| 523. | Laying hens and poultry-meat combined |
| --- | --- |

523.

Laying hens and poultry-meat combined

| 53. | Various granivores combined |
| --- | --- |

53.

Various granivores combined

| 530. | Various granivores combined |
| --- | --- |

530.

Various granivores combined

Mixed holdings

| General type of farming | Principal type of farming | Particular types of farming specialisations |
| --- | --- | --- |
| 6. | Mixed cropping |

General type of farming

Principal type of farming

Particular types of farming specialisations

6.

Mixed cropping

| 61. | Mixed cropping |
| --- | --- |

61.

Mixed cropping

| 611. | Horticulture and permanent crops combined |
| --- | --- |

611.

Horticulture and permanent crops combined

| 612. | Field crops and horticulture combined |
| --- | --- |

612.

Field crops and horticulture combined

| 613. | Field crops and vineyards combined |
| --- | --- |

613.

Field crops and vineyards combined

| 614. | Field crops and permanent crops combined |
| --- | --- |

614.

Field crops and permanent crops combined

| 615. | Mixed cropping, mainly field crops |
| --- | --- |

615.

Mixed cropping, mainly field crops

| 616. | Other mixed cropping |
| --- | --- |

616.

Other mixed cropping

| 7. | Mixed livestock |
| --- | --- |

7.

Mixed livestock

| 73. | Mixed livestock, mainly grazing livestock |
| --- | --- |

73.

Mixed livestock, mainly grazing livestock

| 731. | Mixed livestock, mainly dairying |
| --- | --- |

731.

Mixed livestock, mainly dairying

| 732. | Mixed livestock, mainly non-dairying grazing livestock |
| --- | --- |

732.

Mixed livestock, mainly non-dairying grazing livestock

| 74. | Mixed livestock, mainly granivores |
| --- | --- |

74.

Mixed livestock, mainly granivores

| 741. | Mixed livestock: granivores and dairying combined |
| --- | --- |

741.

Mixed livestock: granivores and dairying combined

| 742. | Mixed livestock: granivores and non-dairying grazing livestock |
| --- | --- |

742.

Mixed livestock: granivores and non-dairying grazing livestock

| 8. | Mixed crops — livestock |
| --- | --- |

8.

Mixed crops — livestock

| 83. | Field crops — grazing livestock combined |
| --- | --- |

83.

Field crops — grazing livestock combined

| 831. | Field crops combined with dairying |
| --- | --- |

831.

Field crops combined with dairying

| 832. | Dairying combined with field crops |
| --- | --- |

832.

Dairying combined with field crops

| 833. | Field crops combined with non-dairying grazing livestock |
| --- | --- |

833.

Field crops combined with non-dairying grazing livestock

| 834. | Non-dairying grazing livestock combined with field crops |
| --- | --- |

834.

Non-dairying grazing livestock combined with field crops

| 84. | Various crops and livestock combined |
| --- | --- |

84.

Various crops and livestock combined

| 841. | Field crops and granivores combined |
| --- | --- |

841.

Field crops and granivores combined

| 842. | Permanent crops and grazing livestock combined |
| --- | --- |

842.

Permanent crops and grazing livestock combined

| 843. | Apiculture |
| --- | --- |

843.

Apiculture

| 844. | Various mixed crops and livestock |
| --- | --- |

844.

Various mixed crops and livestock

| 9. | Non-classified holdings |
| --- | --- |

9.

Non-classified holdings

| 99. | Non-classified holdings |
| --- | --- |

99.

Non-classified holdings

| 999. | Non-classified holdings |
| --- | --- |

999.

Non-classified holdings

---

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

---

ANNEX V

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

A.   ECONOMIC SIZE OF THE HOLDING

The economic size of a holding is measured as the total standard output of the holding expressed in EUR.

B.   ECONOMIC SIZE CLASSES OF HOLDINGS

Holdings are classified by size classes, the limits of which are set out below.

| Classes | Limits in EUR |
| --- | --- |
| I | less than 2 000 |
| II | from 2 000 to less than 4 000 |
| III | from 4 000 to less than 8 000 |
| IV | from 8 000 to less than 15 000 |
| V | from 15 000 to less than 25 000 |
| VI | from 25 000 to less than 50 000 |
| VII | from 50 000 to less than 100 000 |
| VIII | from 100 000 to less than 250 000 |
| IX | from 250 000 to less than 500 000 |
| X | from 500 000 to less than 750 000 |
| XI | from 750 000 to less than 1 000 000 |
| XII | from 1 000 000 to less than 1 500 000 |
| XIII | from 1 500 000 to less than 3 000 000 |
| XIV | from 3 000 000 |

Classes

Limits in EUR

I

less than 2 000

II

from 2 000 to less than 4 000

III

from 4 000 to less than 8 000

IV

from 8 000 to less than 15 000

V

from 15 000 to less than 25 000

VI

from 25 000 to less than 50 000

VII

from 50 000 to less than 100 000

VIII

from 100 000 to less than 250 000

IX

from 250 000 to less than 500 000

X

from 500 000 to less than 750 000

XI

from 750 000 to less than 1 000 000

XII

from 1 000 000 to less than 1 500 000

XIII

from 1 500 000 to less than 3 000 000

XIV

from 3 000 000

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

---

ANNEX VI

STANDARD OUTPUTS (SOs)(ARTICLE 6)

1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs

(a)   The standard output (SO) means the value of the output of each agricultural characteristic referred to in Article 6(1) corresponding to the average situation in a given region.

(b)   The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s).

The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.

(c)   Production period

The SOs correspond to a production period of 12 months (calendar year or agricultural production year).

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

(d)   Basic data and reference period

The SOs are determined on the basis of the production per unit and the farm-gate price referred to in point (b) above. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014.

(e)   Units

| (1) | Physical units:






  (a) | The SOs for crop characteristics are determined on the basis of area expressed in hectares.
  For mushrooms, however, the SOs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOs for mushrooms are divided by the number of annual successive harvests which is to be communicated to the Commission pursuant to Article 8 of this Regulation. |
| --- | --- | --- |

(1)

Physical units:

(a)

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

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

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

(b)

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

| (2) | Monetary units and rounding:
  The basic data for determining the SOs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOs are converted into EUR using the average exchange rates for the reference period as defined in point 1(d) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
  The SOs may be rounded to the nearest EUR 5 where appropriate. |
| --- | --- |

(2)

Monetary units and rounding:

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

The SOs may be rounded to the nearest EUR 5 where appropriate.

2.   BREAKDOWN OF SOs

(a)   By crop and livestock characteristics

The SOs are determined for all the agricultural characteristics corresponding to the headings of the FSS in the manner laid down in those surveys.

(b)   Geographical breakdown

| — | The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (1). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit. |
| --- | --- |

—

The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (1). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit.

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

—

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

3.   COLLECTION OF DATA FOR DETERMINING SOs

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

(a)

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

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






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

(b)

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

—

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

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

—

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

4.   EXECUTION

The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate.

5.   TREATMENT OF SPECIAL CASES

The following special rules are laid down for the calculation of SOs for certain types of characteristics and for calculating the total SO of the holding:

(a)   Fallow land

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

(b)   Kitchen gardens

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

(c)   Livestock

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

(d)   Bovine animals under one year old, male and female

SOs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOs relating to the surplus number of bovine animals under one year are taken into account.

(e)   Other sheep and other goats

SOs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding sheep females on the holding.

SOs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding goat females on the holding.

(f)   Piglets

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

(g)   Forage

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

If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

---

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

---

ANNEX VII

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

A.   DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING

The gainful activities directly related to the holding other than the agri- cultural activities of the holding comprise all activities other than farm work, directly related to the holding and having an economic impact on the holding. Those are activities where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holdings are used.

Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.

All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.

All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.

B.   ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (1):

Formula

C.   CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING

Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:

| Classes | Percentage bands |
| --- | --- |
| I | From 0 % to 10 % (marginal share) |
| II | From more than 10 % to 50 % (medium share) |
| III | From more than 50 % to less than a 100 % (significant share) |

Classes

Percentage bands

I

From 0 % to 10 % (marginal share)

II

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

III

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

---

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

---

ANNEX VIII

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is:

<table letter>_<group>_<category>[_<category>]_<column>_

Specific data values are captured at the column level. In the tables as set out below, clear cells are where data values can be accepted; greyed cells marked with a ‘—’ have no meaning in the group context, so no data is accepted in those.

Examples:

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

—

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’. |
| --- | --- |

—

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

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

Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.

For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.

The data in a farm return should be given with the following degrees of accuracy:

—   financial values: values in EUR or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the EUR, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the FADN, to express the values in hundreds or thousands of national currency units,

—   physical quantities: in quintals (1 q = 100 kg) except in the case of eggs, which will be expressed in thousands and wine and related products which will be expressed in hectolitres,

—   areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area,

—   average livestock numbers: to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be given in number of occupied hives,

—   labour units: to two decimal places.

For each table category and column value, further definitions and instructions are set out after the table concerned.

Table A

General information on the holding

| Category of general information | Code (*) | |
| --- | --- | --- |
| |
| | Columns |
| Group of information | FADN Division | Subdivision | Serial number of holding | Degree | Minutes | NUTS | Number of the accounting office | Date | Weight of the farm | Type of farming | Economic size class | Code |
| R | S | H | DG | MI | N | AO | DT | W | TF | ES | C |
| ID | Identification of the holding | | | | — | — | — | — | — | — | — | — | — |
| LO | Location of the holding | — | — | — | | | | — | — | — | — | — | — |
| AI | Accounting information | — | — | — | — | — | — | | | — | — | — | |
| TY | Typology | — | — | — | — | — | — | — | — | | | | — |
| CL | Classes | — | — | — | — | — | — | — | — | — | — | — | |
| OT | Other particulars of the holding | — | — | — | — | — | — | — | — | — | — | — | |

Category of general information

Code (*)

Columns

Group of information

FADN Division

Subdivision

Serial number of holding

Degree

Minutes

NUTS

Number of the accounting office

Date

Weight of the farm

Type of farming

Economic size class

Code

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

ID

Identification of the holding

—

—

—

—

—

—

—

—

—

LO

Location of the holding

—

—

—

—

—

—

—

—

—

AI

Accounting information

—

—

—

—

—

—

—

—

—

TY

Typology

—

—

—

—

—

—

—

—

—

CL

Classes

—

—

—

—

—

—

—

—

—

—

—

OT

Other particulars of the holding

—

—

—

—

—

—

—

—

—

—

—

| Code (*) | Description | Group | R | S | H | DG | MI | N | AO | DT | W | TF | ES | C |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10 | Number of the holding | ID | AID10R | AID10S | AID10H | — | — | — | — | — | — | — | — | — |
| 20 | Latitude | LO | — | — | — | ALO20DG | ALO20MI | — | — | — | — | — | — | — |
| 30 | Longitude | LO | — | — | — | ALO30DG | ALO30MI | — | — | — | — | — | — | — |
| 40 | NUTS3 | LO | — | — | — | — | — | ALO40N | — | — | — | — | — | — |
| 50 | Accounting office | AI | — | — | — | — | — | — | AAI50AO | — | — | — | — | — |
| 60 | Type of accounting | AI | — | — | — | — | — | — | — | — | — | — | — | AAI60C |
| 70 | Date of closure of accounts | AI | — | — | — | — | — | — | — | AAI70DT | — | — | — | — |
| 80 | National weight calculated by the Member State | TY | — | — | — | — | — | — | — | — | ATY80W | — | — | — |
| 90 | Classification at the time of selection | TY | — | — | — | — | — | — | — | — | — | ATY90TF | ATY90ES | — |
| 100 | Other gainful activities (OGA) directly related to the holding | CL | — | — | — | — | — | — | — | — | — | — | — | ACL100C |
| 110 | Type of ownership/ economic objective | CL | — | — | — | — | — | — | — | — | — | — | — | ACL110C |
| 120 | Legal status | CL | — | — | — | — | — | — | — | — | — | — | — | ACL120C |
| 130 | Level of liability of the holder(s) | CL | — | — | — | — | — | — | — | — | — | — | — | ACL130C |
| 140 | Organic farming | CL | — | — | — | — | — | — | — | — | — | — | — | ACL140C |
| 141 | Sectors in organic farming | CL | — | — | — | — | — | — | — | — | — | — | — | ACL141C |
| 150 | Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI)/Traditional Speciality Guaranteed (TSG)/mountain product | CL | — | — | — | — | — | — | — | — | — | — | — | ACL150C |
| 151 | Sectors with PDO/PGI | CL | — | — | — | — | — | — | — | — | — | — | — | ACL151C |
| 160 | Areas facing natural and other specific constraints | CL | — | — | — | — | — | — | — | — | — | — | — | ACL160C |
| 170 | Altitude | CL | — | — | — | — | — | — | — | — | — | — | — | ACL170C |
| 180 | Structural Funds area | CL | — | — | — | — | — | — | — | — | — | — | — | ACL180C |
| 190 | Natura 2000 area | CL | — | — | — | — | — | — | — | — | — | — | — | ACL190C |
| 200 | Water directive (2000/60/EC) area | CL | — | — | — | — | — | — | — | — | — | — | — | ACL200C |
| 210 | Irrigation system | OT | — | — | — | — | — | — | — | — | — | — | — | AOT210C |
| 220 | Livestock unit grazing days on common land | OT | — | — | — | — | — | — | — | — | — | — | — | AOT220C |

Code (*)

Description

Group

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

10

Number of the holding

ID

AID10R

AID10S

AID10H

—

—

—

—

—

—

—

—

—

20

Latitude

LO

—

—

—

ALO20DG

ALO20MI

—

—

—

—

—

—

—

30

Longitude

LO

—

—

—

ALO30DG

ALO30MI

—

—

—

—

—

—

—

40

NUTS3

LO

—

—

—

—

—

ALO40N

—

—

—

—

—

—

50

Accounting office

AI

—

—

—

—

—

—

AAI50AO

—

—

—

—

—

60

Type of accounting

AI

—

—

—

—

—

—

—

—

—

—

—

AAI60C

70

Date of closure of accounts

AI

—

—

—

—

—

—

—

AAI70DT

—

—

—

—

80

National weight calculated by the Member State

TY

—

—

—

—

—

—

—

—

ATY80W

—

—

—

90

Classification at the time of selection

TY

—

—

—

—

—

—

—

—

—

ATY90TF

ATY90ES

—

100

Other gainful activities (OGA) directly related to the holding

CL

—

—

—

—

—

—

—

—

—

—

—

ACL100C

110

Type of ownership/ economic objective

CL

—

—

—

—

—

—

—

—

—

—

—

ACL110C

120

Legal status

CL

—

—

—

—

—

—

—

—

—

—

—

ACL120C

130

Level of liability of the holder(s)

CL

—

—

—

—

—

—

—

—

—

—

—

ACL130C

140

Organic farming

CL

—

—

—

—

—

—

—

—

—

—

—

ACL140C

141

Sectors in organic farming

CL

—

—

—

—

—

—

—

—

—

—

—

ACL141C

150

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

CL

—

—

—

—

—

—

—

—

—

—

—

ACL150C

151

Sectors with PDO/PGI

CL

—

—

—

—

—

—

—

—

—

—

—

ACL151C

160

Areas facing natural and other specific constraints

CL

—

—

—

—

—

—

—

—

—

—

—

ACL160C

170

Altitude

CL

—

—

—

—

—

—

—

—

—

—

—

ACL170C

180

Structural Funds area

CL

—

—

—

—

—

—

—

—

—

—

—

ACL180C

190

Natura 2000 area

CL

—

—

—

—

—

—

—

—

—

—

—

ACL190C

200

Water directive (2000/60/EC) area

CL

—

—

—

—

—

—

—

—

—

—

—

ACL200C

210

Irrigation system

OT

—

—

—

—

—

—

—

—

—

—

—

AOT210C

220

Livestock unit grazing days on common land

OT

—

—

—

—

—

—

—

—

—

—

—

AOT220C

A.ID.   Identification of the holding

A number is assigned to each returning holding when it is selected for the first time. The holding retains this number permanently for the duration of its inclusion in the accountancy network. A number once assigned is never allotted to another holding.

However, where the holding undergoes a fundamental change, and in particular where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.

The holding number comprises three groups of indications as follows:

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

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

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

A.ID.10.S. Subdivision: a code number is to be given.

The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.

In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.

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

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

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

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

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

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

A.AI.   Accounting information

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

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

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

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

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

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

A.CL.   Classes

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






  1. | ≥ 0 to ≤ 10 % (marginal share) |
| --- | --- | --- |
| 2. | > 10 % to ≤ 50 % (medium share) |
| 3. | > 50 % to < 100 % (significant share) |

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

1.

≥ 0 to ≤ 10 % (marginal share)

2.

> 10 % to ≤ 50 % (medium share)

3.

> 50 % to < 100 % (significant share)

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

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

1.

Full.

2.

Partial.

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






  1. | the holding does not apply organic production methods; |
| --- | --- | --- |
| 2. | the holding applies only organic production methods for all its products; |
| 3. | the holding applies both organic and other production methods; |
| 4. | the holding is converting to organic production methods. |

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

1.

the holding does not apply organic production methods;

2.

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

3.

the holding applies both organic and other production methods;

4.

the holding is converting to organic production methods.

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






  0. | not applicable |
| --- | --- | --- |
| 31. | cereals |
| 32. | oilseeds and protein crops |
| 33. | fruits and vegetables (including citrus fruits, but excluding olives) |
| 34. | olives |
| 35. | vineyards |
| 36. | beef |
| 37. | cow's milk |
| 38. | pigmeat |
| 39. | sheep and goats (milk and meat) |
| 40. | poultry meat |
| 41. | eggs |
| 42. | other sector |

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

0.

not applicable

31.

cereals

32.

oilseeds and protein crops

33.

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

34.

olives

35.

vineyards

36.

beef

37.

cow's milk

38.

pigmeat

39.

sheep and goats (milk and meat)

40.

poultry meat

41.

eggs

42.

other sector

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






  1. | the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; |
| --- | --- | --- |
| 2. | the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; |
| 3. | the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications. |

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

1.

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

2.

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

3.

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

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






  0. | not applicable |
| --- | --- | --- |
| 31. | cereals |
| 32. | oilseeds and protein crops |
| 33. | fruits and vegetables (including citrus fruits, but excluding olives) |
| 34. | olives |
| 35. | vineyards |
| 36. | beef |
| 37. | cow's milk |
| 38. | pigmeat |
| 39. | sheep and goats (milk and meat) |
| 40. | poultry meat |
| 41. | eggs |
| 42. | other sector. |

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

0.

not applicable

31.

cereals

32.

oilseeds and protein crops

33.

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

34.

olives

35.

vineyards

36.

beef

37.

cow's milk

38.

pigmeat

39.

sheep and goats (milk and meat)

40.

poultry meat

41.

eggs

42.

other sector.

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

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






  1. | the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; |
| --- | --- | --- |
| 21. | the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013; |
| 22. | the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013; |
| 23. | the majority of the utilised agricultural area of the holding is situated in a an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; |
| 3. | the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013; |
| 5. | the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013. |

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

1.

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

21.

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

22.

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

23.

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

3.

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

5.

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

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






  1. | the major part of the holding is located at < 300 m; |
| --- | --- | --- |
| 2. | the major part of the holding is located at 300 to 600 m; |
| 3. | the major part of the holding is located at > 600 m; |
| 4. | data not available. |

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

1.

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

2.

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

3.

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

4.

data not available.

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






  1. | the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof; |
| --- | --- | --- |
| 2. | the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof; |
| 3. | the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013. |

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

1.

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

2.

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

3.

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

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






  1. | the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments; |
| --- | --- | --- |
| 2. | the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments. |

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

1.

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

2.

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

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






  1. | the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC; |
| --- | --- | --- |
| 2. | the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC. |

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

1.

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

2.

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

A.OT.   Other particulars concerning the holding

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






  0. | not applicable (when no irrigation on the farm) |
| --- | --- | --- |
| 1. | surface |
| 2. | sprinkler |
| 3. | drip |
| 4. | other |

A.OT.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. |
| --- | --- |

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

COLUMNS IN TABLE A

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

Table B

Type of occupation

| Category of Utilised agricultural area (UAA) | Code (*) |
| --- | --- |
| |
| Group of information | Utilised Agricultural Area |
| A |
| UO | UAA for owner farming | |
| UT | UAA for tenant farming | |
| US | UAA for sharecropping or other modes | |

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 | |

Code (*)

Description of categories

Group

A

10

UAA for owner farming

UO

20

Rented UAA

UT

30

Sharecropped UAA

US

Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.

Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.

The following groups of information and categories should be used:

B.UO.   UAA for owner farming

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

B.UT.   UAA for tenant farming

B.UT.20.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or UAA held on similar terms of tenure.

Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing should be given without specifying the area in question (table H).

Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as land the harvest of which is bought as a standing crop.

B.US.   UAA for sharecropping or other modes

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

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour

| Category of labour | Code (*) | |
| --- | --- | --- |
| |
| | Columns |
| Group of information | General | Total work on the holding (agricultural work and work for OGA directly related to the holding) | Share of work for OGA directly related to the holding |
| Number of persons | Gender | Year of birth | Agricultural training of the manager | Annual time worked | Number of Annual Work Units (AWU) | % of annual time worked | % of AWU |
| P | G | B | T | Y1 | W1 | Y2 | W2 |
| Integer | Enter code | Four digits | Enter code | (hours) | (AWU) | % | % |
| UR | Unpaid regular | | | | | | | | |
| UC | Unpaid casual | — | — | — | — | | — | | — |
| PR | Paid regular | | | | | | | | |
| PC | Paid casual | — | — | — | — | | — | | — |

Category of labour

Code (*)

Columns

Group of information

General

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

Share of work for OGA directly related to the holding

Number of persons

Gender

Year of birth

Agricultural training of the manager

Annual time worked

Number of Annual Work Units (AWU)

% of annual time worked

% of AWU

P

G

B

T

Y1

W1

Y2

W2

Integer

Enter code

Four digits

Enter code

(hours)

(AWU)

%

%

UR

Unpaid regular

UC

Unpaid casual

—

—

—

—

—

—

PR

Paid regular

PC

Paid casual

—

—

—

—

—

—

| Code (*) | Description | Group | P | G | B | T | Y1 | W1 | Y2 | W2 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 10 | Holder/manager | UR | — | | | | | | — | |
| 20 | Holder/not manager | UR | — | | | — | | | — | |
| 30 | Manager/not holder | UR | — | | | | | | — | |
| 40 | Spouse of holder | UR | | — | — | — | | | | |
| 50 | Other | UR, PR | | — | — | — | | | | |
| 60 | Casual | UC, PC | — | — | — | — | | — | | — |
| 70 | Manager | PR | — | | | | | | — | |

Code (*)

Description

Group

P

G

B

T

Y1

W1

Y2

W2

10

Holder/manager

UR

—

—

20

Holder/not manager

UR

—

—

—

30

Manager/not holder

UR

—

—

40

Spouse of holder

UR

—

—

—

50

Other

UR, PR

—

—

—

60

Casual

UC, PC

—

—

—

—

—

—

70

Manager

PR

—

—

The term ‘labour’ includes all persons who have been engaged on work on the farm during the accounting year. However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).

In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.

Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:

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

(a)

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

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

(b)

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

The following groups of information and categories of labour are to be distinguished:

C.UR.   
  Unpaid regular labour

Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.

A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.

The following cases or similar ones may arise:

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

(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.; |
| --- | --- |

(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; |
| --- | --- |

(c)

joining or leaving the holding;

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

(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.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. |
| --- | --- |

C.PC.60.

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

COLUMNS IN TABLE C

Number of persons (column P)

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

Gender (column G)

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

| 1. | male; |
| --- | --- |
| 2. | female. |

1.

male;

2.

female.

Year of birth (column B)

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

Agricultural training of the manager (column T)

The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:

| 1. | only practical agricultural experience; |
| --- | --- |
| 2. | basic agricultural training; |
| 3. | full agricultural training. |

1.

only practical agricultural experience;

2.

basic agricultural training;

3.

full agricultural training.

Annual time worked (column Y1)

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

Total work force: number of annual units (column W1)

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

In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.

Share of work for OGA in % of annual time worked (column Y2)

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

Share of work for OGA in % of annual work units (column W2)

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

Work on an agricultural holding

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

| — | Farm agricultural work






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

—

Farm agricultural work

—

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

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

—

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

| — | livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, 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, |
| --- | --- |

—

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., |
| --- | --- |

—

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

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

—

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

| — | Work for the OGA directly related to the holding






  — | contractual work (using production means of the holding), |
| --- | --- | --- |

—

Work for the OGA directly related to the holding

—

contractual work (using production means of the holding),

| — | tourism, accommodation and other leisure activities, |
| --- | --- |

—

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..., |
| --- | --- |

—

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, |
| --- | --- |

—

production of renewable energy,

| — | forestry and wood processing, |
| --- | --- |

—

forestry and wood processing,

| — | other OGA (fur animals, care farming, handicraft, aquaculture, ...). |
| --- | --- |

—

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 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. |
| --- | --- |

—

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 | |

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 | | | | | | | |

Code (*)

Description of categories

OV

AD

DY

IP

S

SA

CV

1010

Cash and equivalents

—

—

—

—

—

1020

Receivables

—

—

—

—

—

1030

Other current assets

—

—

—

—

—

1040

Inventories

—

—

2010

Biological assets — plants

—

—

3010

Agricultural land

—

—

3020

Land improvements

3030

Farm buildings

4010

Machinery and equipment

5010

Forest land including standing timber

—

—

7010

Intangible assets, tradable

—

—

7020

Intangible assets, non-tradable

8010

Other non-current assets

The following categories of assets shall be used:

1010.   Cash and equivalents

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

1020.   Receivables

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

1030.   Other current assets

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

1040.   Inventories

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

2010.   Biological assets — plants

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

3010.   Agricultural land

Agricultural land owned by the holding.

3020.   Land improvements

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

3030.   Farm buildings

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

4010.   Machinery and equipment

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

5010.   Forest land including standing timber

Forest land in owner occupation included in the agricultural holding.

7010.   Intangible assets — tradable

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

7020.   Intangible assets — non-tradable

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

8010.   Other non-current assets

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

Groups of information in Table D

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

There is only one column (V) value.

Valuation methods

The following valuation methods are used:

| Fair value less the estimate point-of-sale costs | amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction less the cost estimated to incur in relation to the sale | 2010, 3010, 5010, 7010 |
| --- | --- | --- |
| Historical cost | nominal or original cost of an asset when acquired | 3020, 3030, 4010, 7020 |
| Book value | value at which an asset is carried on a balance sheet | 1010, 1020, 1030, 1040, 8010 |

Fair value less the estimate point-of-sale costs

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

2010, 3010, 5010, 7010

Historical cost

nominal or original cost of an asset when acquired

3020, 3030, 4010, 7020

Book value

value at which an asset is carried on a balance sheet

1010, 1020, 1030, 1040, 8010

D.OV.   Opening valuation

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

D.AD.   Accumulated depreciation

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

D.DY.   Depreciation of the current year

Systematic allocation of the depreciable amount of an asset over its useful life.

A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 10(1).

D.IP.   Investments/Purchases

Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column IP.

Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.

Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over the expected useful life.

The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D ‘Assets’.

D.S.   Investment subsidies

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

D.SA.   Sales

Total sales of assets during the accounting year.

D.CV.   Closing valuation

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

Comments

For items 2010, 3010, 5010 and 7010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year.

Information about Biological assets — animals is recorded in the table J ‘Livestock production’.

Table E

Quotas and other rights

| Category of quota or right | Code (*) | |
| --- | --- | --- |
| |
| | Columns |
| Group of information | Owned quota | Rented in quota | Rented out quota | Taxes |
| N | I | O | T |
| QQ | Quantity at the end of the accounting year | | | | — |
| QP | Quota purchase | | — | — | — |
| QS | Quota sold | | — | — | — |
| OV | Opening valuation | | — | — | — |
| CV | Closing valuation | | — | — | — |
| PQ | Payments for quota leased or rented in quota | — | | — | — |
| RQ | Receipts from leasing or renting out quota | — | — | | — |
| TX | Taxes | — | — | — | |

Category of quota or right

Code (*)

Columns

Group of information

Owned quota

Rented in quota

Rented out quota

Taxes

N

I

O

T

QQ

Quantity at the end of the accounting year

—

QP

Quota purchase

—

—

—

QS

Quota sold

—

—

—

OV

Opening valuation

—

—

—

CV

Closing valuation

—

—

—

PQ

Payments for quota leased or rented in quota

—

—

—

RQ

Receipts from leasing or renting out quota

—

—

—

TX

Taxes

—

—

—

| Code (*) | Description |
| --- | --- |
| 40 | Sugar beet |
| 50 | Organic manure |
| 60 | Entitlements for payments under basic payment scheme |

Code (*)

Description

40

Sugar beet

50

Organic manure

60

Entitlements for payments under basic payment scheme

The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.

The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D ‘Assets’. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.

Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D ‘Assets’, H ‘Inputs’ and/or I ‘Crops’.

The following categories should be used:

| 40. | Sugar beet |
| --- | --- |
| 50. | Organic manure |
| 60. | Entitlements for payments under the basic payment scheme. |

40.

Sugar beet

50.

Organic manure

60.

Entitlements for payments under the basic payment scheme.

The following groups of information should be used:

E.QQ.   Quantity (to be recorded for columns N, I, O only)

The units to be used are:

—   Categories 40 (sugar beet): quintals,

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

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

E.QP.   Quota purchased (to be recorded for column N only)

The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.QS.   Quota sold (to be recorded for column N only)

The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.OV.   Opening valuation (to be recorded for column N only)

The value at opening valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

E.CV.   Closing valuation (to be recorded for column N only)

The value at closing valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

E.PQ.   Payments for quota leased or rented in quota (to be recorded for column I only)

Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H ‘Inputs’.

E.RQ.   Receipts from leasing or renting out quota (to be recorded for column O only)

Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (‘Other’) in Table I ‘Crops’.

E.TX.   Taxes, additional levy (column T)

Amount paid.

COLUMNS IN TABLE E

Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.

Table F

Debts

Structure of the table

| Category of debts | Code (*) | |
| --- | --- | --- |
| |
| | Columns |
| Group of information | Short term | Long-term |
| S | L |
| OV | Opening valuation | | |
| CV | Closing valuation | | |

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 | | |

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. |
| --- | --- |

—

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.). |
| --- | --- |

—

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. |
| --- | --- |

—

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. |
| --- | --- |

—

2010. Payables — amounts owed to suppliers.

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

—

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. |
| --- | --- |

—

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. |
| --- | --- |

—

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 | | | |

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 |

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 | | |

List of VAT systems for both categories

C

NI

I

Normal VAT system

1

—

—

Partial offsetting system

2

Data in monetary terms in the farm return are expressed exclusive of VAT.

The following details on VAT should be provided as categories:

1010.   Main VAT system in the farm

1.   Normal VAT system— the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.

2.   Partial offsetting system— the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.

1020.   Minority VAT system in the farm

Codes as defined for the main VAT system.

There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.

For the normal VAT system, only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance of non-investments transactions and VAT balance of investment transactions have to be provided.

When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.

Table H

Inputs

Structure of the table

| Category of inputs | Code (*) | |
| --- | --- | --- |
| |
| | Columns |
| Group of information | Value | Quantity |
| V | Q |
| LM | Labour and machinery costs and inputs | | |
| SL | Specific livestock costs | | |
| SC | Specific crop costs and inputs | | |
| OS | Specific costs for OGA | | |
| FO | Farming overheads | | |

Category of inputs

Code (*)

Columns

Group of information

Value

Quantity

V

Q

LM

Labour and machinery costs and inputs

SL

Specific livestock costs

SC

Specific crop costs and inputs

OS

Specific costs for OGA

FO

Farming overheads

| Code (*) | Group | Description of categories | V | Q |
| --- | --- | --- | --- | --- |
| 1010 | LM | Wages and social security costs for paid labour | | — |
| 1020 | LM | Contract work and machinery hire | | — |
| 1030 | LM | Current upkeep of machinery and equipment | | — |
| 1040 | LM | Motor fuels and lubricants | | — |
| 1050 | LM | Car expenses | | — |
| 2010 | SL | Purchased concentrated feedstuffs for grazing stock (equines, ruminants) | | — |
| 2020 | SL | Purchased coarse fodder for grazing stock (equines, ruminants) | | — |
| 2030 | SL | Purchased feedstuffs for pigs | | — |
| 2040 | SL | Purchased feedstuffs for poultry and other small animals | | — |
| 2050 | SL | Farm-produced feedstuffs for grazing stock (equines, ruminants) | | — |
| 2060 | SL | Farm-produced feedstuffs for pigs | | — |
| 2070 | SL | Farm-produced feedstuffs for poultry and other small animals | | — |
| 2080 | SL | Veterinary expenses | | — |
| 2090 | SL | Other specific livestock costs | | — |
| 3010 | SC | Seeds and seedlings purchased | | — |
| 3020 | SC | Seeds and seedlings produced and used on the farm | | — |
| 3030 | SC | Fertilisers and soil improvers | | — |
| 3031 | SC | Quantity of N used in mineral fertilisers | — | |
| 3032 | SC | Quantity of P2O5 used in mineral fertilisers | — | |
| 3033 | SC | Quantity of K2O used in mineral fertilisers | — | |
| 3034 | SC | Purchased manure | | — |
| 3040 | SC | Crop protection products | | — |
| 3090 | SC | Other specific crop costs | | — |
| 4010 | OS | Specific costs for forestry and wood processing | | — |
| 4020 | OS | Specific costs for crop processing | | — |
| 4030 | OS | Specific costs for cow's milk processing | | — |
| 4040 | OS | Specific costs for buffalo's milk processing | | — |
| 4050 | OS | Specific costs for sheep's milk processing | | — |
| 4060 | OS | Specific costs for goat's milk processing | | — |
| 4070 | OS | Specific costs for meat processing and other animal products processing | | — |
| 4090 | OS | Other specific costs for other gainful activities | | — |
| 5010 | FO | Current upkeep of land improvements and buildings | | — |
| 5020 | FO | Electricity | | — |
| 5030 | FO | Heating fuels | | — |
| 5040 | FO | Water | | — |
| 5051 | FO | Agricultural insurance | | — |
| 5055 | FO | Other farm insurance | | — |
| 5061 | FO | Taxes and other dues | | — |
| 5062 | FO | Taxes on land and buildings | | — |
| 5070 | FO | Rent paid, total | | — |
| 5071 | FO | Rent paid for land | | — |
| 5080 | FO | Interest and financial charges paid | | — |
| 5090 | FO | Other farming overheads | | — |

Code (*)

Group

Description of categories

V

Q

1010

LM

Wages and social security costs for paid labour

—

1020

LM

Contract work and machinery hire

—

1030

LM

Current upkeep of machinery and equipment

—

1040

LM

Motor fuels and lubricants

—

1050

LM

Car expenses

—

2010

SL

Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

—

2020

SL

Purchased coarse fodder for grazing stock (equines, ruminants)

—

2030

SL

Purchased feedstuffs for pigs

—

2040

SL

Purchased feedstuffs for poultry and other small animals

—

2050

SL

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

—

2060

SL

Farm-produced feedstuffs for pigs

—

2070

SL

Farm-produced feedstuffs for poultry and other small animals

—

2080

SL

Veterinary expenses

—

2090

SL

Other specific livestock costs

—

3010

SC

Seeds and seedlings purchased

—

3020

SC

Seeds and seedlings produced and used on the farm

—

3030

SC

Fertilisers and soil improvers

—

3031

SC

Quantity of N used in mineral fertilisers

—

3032

SC

Quantity of P2O5 used in mineral fertilisers

—

3033

SC

Quantity of K2O used in mineral fertilisers

—

3034

SC

Purchased manure

—

3040

SC

Crop protection products

—

3090

SC

Other specific crop costs

—

4010

OS

Specific costs for forestry and wood processing

—

4020

OS

Specific costs for crop processing

—

4030

OS

Specific costs for cow's milk processing

—

4040

OS

Specific costs for buffalo's milk processing

—

4050

OS

Specific costs for sheep's milk processing

—

4060

OS

Specific costs for goat's milk processing

—

4070

OS

Specific costs for meat processing and other animal products processing

—

4090

OS

Other specific costs for other gainful activities

—

5010

FO

Current upkeep of land improvements and buildings

—

5020

FO

Electricity

—

5030

FO

Heating fuels

—

5040

FO

Water

—

5051

FO

Agricultural insurance

—

5055

FO

Other farm insurance

—

5061

FO

Taxes and other dues

—

5062

FO

Taxes on land and buildings

—

5070

FO

Rent paid, total

—

5071

FO

Rent paid for land

—

5080

FO

Interest and financial charges paid

—

5090

FO

Other farming overheads

—

Provision of the data referred to in codes 3031-3033 is optional in the years 2015-2017 for those Member States who used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (9). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.

Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.

In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.

Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.

When the holding's production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding's tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I ‘Crops’ with the category of crop code 90900 (‘Other’).

The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D ‘Assets’.

Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm's accounts.

Receipts from resale of purchased supplies are to be deducted from corresponding inputs.

Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M ‘Subsidies’ (see instructions regarding those codes). Investment grants and subsidies are shown in table D ‘Assets’.

Costs also include any expenditure on purchases relating to each cost item.

Inputs are classified as follows:

1010.   Wages and social security costs for paid labour

This item includes the following:

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

—

salaries and wages 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.), |
| --- | --- |

—

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

| — | bonuses for productivity or qualifications, gifts, gratuities, share of profits, |
| --- | --- |

—

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

| — | other expenditure associated with labour (recruitment expenses), |
| --- | --- |

—

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, |
| --- | --- |

—

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

| — | occupational accident insurance. |
| --- | --- |

—

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’), |
| --- | --- |

—

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 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’). |
| --- | --- |

—

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’. |

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 |

—

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 |

—

Farm-produced feedstuffs used on farms:

2050.

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

2060.

Farm-produced feedstuffs for pigs

2070.

Farm-produced feedstuffs for poultry and other small animals

2080.   Veterinary expenses

Cost of veterinary fees and medicines.

2090.   Other specific livestock costs

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

3010.   Seeds and seedlings purchased

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

The costs of processing the seeds (sorting, disinfection) are also included under this code.

3020.   Seeds and seedlings produced and used on the farm

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

3030.   Fertilisers and soil improvers

All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).

Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.

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

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

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

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

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

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

3034.   Purchased manure

Value of purchased manure.

3040.   Crop protection products

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

Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.

3090.   Other specific crop costs

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

4010.   Specific costs for forestry and wood processing

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

4020.   Specific costs for crop processing

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

4030.   Specific costs for cow's milk processing

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

4040.   Specific costs for buffalo's milk processing

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

4050.   Specific costs for sheep's milk processing

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

4060.   Specific costs for goat's milk processing

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

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

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

4090.   Other specific costs for other gainful activities

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

5010.   Current upkeep of land improvements and buildings

Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.

The purchase of building materials for new investments should be entered under the appropriate codes in the ‘Investment/Purchase’ group of information of Table D ‘Assets’.

The cost of major repairs to buildings which increases their value (major maintenance) is not included under this code. These costs are shown as investment in Table D code 3030‘Farm buildings’.

5020.   Electricity

Total consumption of electricity for farm business use.

5030.   Heating fuels

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

5040.   Water

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

5051.   Agricultural insurance

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

5055.   Other farm insurance

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

5061.   Farm taxes and other dues

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

5062.   Taxes and other charges on land and buildings

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

5070.   Rent paid

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

5071.   Of which rent paid for land

5080.   Interest and financial charges paid

Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.

Subsidies on interest are not deducted but are entered in Table M under code 3550.

5090.   Other farming overheads

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

Table I

Crops

Structure of the table:

| | Category of crop | Code (*) | |
| --- | --- | --- | --- |
| Type of crop | Code (**) |
| Missing data | Code (***) |
| Group of information | Columns |
| Total area | of which is irrigated | of which is used for energy crops | of which is used for GMO | Quantity | Value |
| TA | IR | EN | GM | Q | V |
| A | Area | | | | | — | — |
| OV | Opening valuation | — | — | — | — | — | |
| CV | Closing valuation | — | — | — | — | — | |
| PR | Production | — | — | — | — | | — |
| SA | Sales | — | — | — | — | | |
| FC | Farm household consumption and benefits in kind | — | — | — | — | — | |
| FU | Farm use | — | — | — | — | — | |

Category of crop

Code (*)

Type of crop

Code (**)

Missing data

Code (***)

Group of information

Columns

Total area

of which is irrigated

of which is used for energy crops

of which is used for GMO

Quantity

Value

TA

IR

EN

GM

Q

V

A

Area

—

—

OV

Opening valuation

—

—

—

—

—

CV

Closing valuation

—

—

—

—

—

PR

Production

—

—

—

—

—

SA

Sales

—

—

—

—

FC

Farm household consumption and benefits in kind

—

—

—

—

—

FU

Farm use

—

—

—

—

—

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

| Code (*) | Description |
| --- | --- |
| Cereals for the production of grain (including seeds) |
| 10110 | Common wheat and spelt |
| 10120 | Durum wheat |
| 10130 | Rye |
| 10140 | Barley |
| 10150 | Oats |
| 10160 | Grain maize |
| 10170 | Rice |
| 10190 | Other cereals for the production of grain |
| Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) |
| 10210 | Peas, field beans and sweet lupines |
| 10220 | Lentils, chickpeas and vetches |
| 10290 | Other protein crops |
| 10300 | Potatoes (including early potatoes and seed potatoes) |
| 10310 | Potatoes for starch |
| 10390 | Other potatoes |
| 10400 | Sugar beet (excluding seed) |
| 10500 | Fodder roots and brassicas (excluding seed) |
| Industrial crops |
| 10601 | Tobacco |
| 10602 | Hops |
| 10603 | Cotton |
| 10604 | Rape and turnip rape |
| 10605 | Sunflower |
| 10606 | Soya |
| 10607 | Linseed (oil flax) |
| 10608 | Other oil seed crops |
| 10609 | Flax |
| 10610 | Hemp |
| 10611 | Other fibre plants |
| 10612 | Aromatic plants, medical and culinary plants |
| 10613 | Sugar cane |
| 10690 | Other industrial crops not mentioned elsewhere |
| Fresh vegetables, melons and strawberries of which: |
| Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover |
| 10711 | Fresh vegetables, melons and strawberries — Open field |
| 10712 | Fresh vegetables, melons and strawberries — Market gardening |
| 10720 | Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover |
| Details for all sub-categories of ‘fresh vegetables, melons and strawberries’: |
| 10731 | Cauliflower and broccoli |
| 10732 | Lettuce |
| 10733 | Tomatoes |
| 10734 | Sweet corn |
| 10735 | Onions |
| 10736 | Garlic |
| 10737 | Carrots |
| 10738 | Strawberries |
| 10739 | Melons |
| 10790 | Other vegetables |
| Flowers and ornamental plants (excluding nurseries) |
| 10810 | Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover |
| 10820 | Flowers and ornamental plants — Under glass or under other (accessible) protective cover |
| Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’: |
| 10830 | Flower bulbs, corms and tubers. |
| 10840 | Cut flowers and flower buds |
| 10850 | Flowering and ornamental plants. |
| Plants harvested green |
| 10910 | Temporary grass |
| Other plants harvested green: |
| 10921 | Green maize |
| 10922 | Leguminous plants |
| 10923 | Other plants harvested green but not mentioned elsewhere |
| 11000 | Arable land seed and seedlings |
| 11100 | Other arable land crops |
| Fallow land |
| 11210 | Fallow land without any subsidies |
| 11220 | Fallow land subject to the payment of subsidies, with no economic use |
| 11300 | Land ready for sowing leased to others, including land made available to employees as a benefit in kind. |
| 20000 | Kitchen gardens |
| Permanent grassland |
| 30100 | Pasture and meadow, excluding rough grazing |
| 30200 | Rough grazing |
| 30300 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies |
| Permanent crops |
| Fruit species, of which: |
| 40111 | Apples |
| 40112 | Pears |
| 40113 | Peaches and nectarines |
| 40114 | Other fruit of temperate zones |
| 40115 | Fruit of subtropical or tropical zones |
| 40120 | Berry species |
| 40130 | Nuts |
| Citrus plantations |
| 40210 | Oranges |
| 40220 | Tangerines, mandarins, clementines and similar small fruit |
| 40230 | Lemons |
| 40290 | Other citrus fruit |
| Olive plantations |
| 40310 | Table olives |
| 40320 | Olives for oil production (sold in the form of fruit) |
| 40330 | Olive oil |
| 40340 | Olive by-products |
| Vineyards |
| 40411 | Wine with protected designation of origin (PDO) |
| 40412 | Wine with protected geographical indication (PGI) |
| 40420 | Other wines |
| 40430 | Table grapes |
| 40440 | Raisins |
| 40451 | Grapes for wine with protected designation of origin (PDO) |
| 40452 | Grapes for wine with protected geographical indication (PGI) |
| 40460 | Grapes for other wines |
| 40470 | Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm |
| 40480 | Vine by-products (marc, lees) |
| 40500 | Nurseries |
| 40600 | Other permanent crops |
| 40610 | of which Christmas trees |
| 40700 | Permanent crops under glass |
| 40800 | Growth of young plantations |
| Other land |
| 50100 | Unutilised agricultural land |
| 50200 | Wooded area |
| 50210 | of which short rotation coppices |
| 50900 | Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.) |
| 60000 | Mushrooms |
| Other products and receipts |
| 90100 | Receipts from renting out agricultural land |
| 90200 | Compensation by crop insurance not allocable to specific crops |
| 90300 | Crop by-products other than from olives and vine |
| 90310 | Straw |
| 90320 | Sugar beet tops |
| 90330 | Other by-products |
| 90900 | Other |

Code (*)

Description

Cereals for the production of grain (including seeds)

10110

Common wheat and spelt

10120

Durum wheat

10130

Rye

10140

Barley

10150

Oats

10160

Grain maize

10170

Rice

10190

Other cereals for the production of grain

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

10210

Peas, field beans and sweet lupines

10220

Lentils, chickpeas and vetches

10290

Other protein crops

10300

Potatoes (including early potatoes and seed potatoes)

10310

Potatoes for starch

10390

Other potatoes

10400

Sugar beet (excluding seed)

10500

Fodder roots and brassicas (excluding seed)

Industrial crops

10601

Tobacco

10602

Hops

10603

Cotton

10604

Rape and turnip rape

10605

Sunflower

10606

Soya

10607

Linseed (oil flax)

10608

Other oil seed crops

10609

Flax

10610

Hemp

10611

Other fibre plants

10612

Aromatic plants, medical and culinary plants

10613

Sugar cane

10690

Other industrial crops not mentioned elsewhere

Fresh vegetables, melons and strawberries of which:

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

10711

Fresh vegetables, melons and strawberries — Open field

10712

Fresh vegetables, melons and strawberries — Market gardening

10720

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

Details for all sub-categories of ‘fresh vegetables, melons and strawberries’:

10731

Cauliflower and broccoli

10732

Lettuce

10733

Tomatoes

10734

Sweet corn

10735

Onions

10736

Garlic

10737

Carrots

10738

Strawberries

10739

Melons

10790

Other vegetables

Flowers and ornamental plants (excluding nurseries)

10810

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

10820

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

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

10830

Flower bulbs, corms and tubers.

10840

Cut flowers and flower buds

10850

Flowering and ornamental plants.

Plants harvested green

10910

Temporary grass

Other plants harvested green:

10921

Green maize

10922

Leguminous plants

10923

Other plants harvested green but not mentioned elsewhere

11000

Arable land seed and seedlings

11100

Other arable land crops

Fallow land

11210

Fallow land without any subsidies

11220

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

11300

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

20000

Kitchen gardens

Permanent grassland

30100

Pasture and meadow, excluding rough grazing

30200

Rough grazing

30300

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

Permanent crops

Fruit species, of which:

40111

Apples

40112

Pears

40113

Peaches and nectarines

40114

Other fruit of temperate zones

40115

Fruit of subtropical or tropical zones

40120

Berry species

40130

Nuts

Citrus plantations

40210

Oranges

40220

Tangerines, mandarins, clementines and similar small fruit

40230

Lemons

40290

Other citrus fruit

Olive plantations

40310

Table olives

40320

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

40330

Olive oil

40340

Olive by-products

Vineyards

40411

Wine with protected designation of origin (PDO)

40412

Wine with protected geographical indication (PGI)

40420

Other wines

40430

Table grapes

40440

Raisins

40451

Grapes for wine with protected designation of origin (PDO)

40452

Grapes for wine with protected geographical indication (PGI)

40460

Grapes for other wines

40470

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

40480

Vine by-products (marc, lees)

40500

Nurseries

40600

Other permanent crops

40610

of which Christmas trees

40700

Permanent crops under glass

40800

Growth of young plantations

Other land

50100

Unutilised agricultural land

50200

Wooded area

50210

of which short rotation coppices

50900

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

60000

Mushrooms

Other products and receipts

90100

Receipts from renting out agricultural land

90200

Compensation by crop insurance not allocable to specific crops

90300

Crop by-products other than from olives and vine

90310

Straw

90320

Sugar beet tops

90330

Other by-products

90900

Other

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

| Code (**) | Description |
| --- | --- |
| 0 | Not applicable: this code is to be used in the case of processed products, stocks and by-products. |
| 1 | Field scale crops — main crop, combined crop: field scale main- and combined crops comprise:






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

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, |
| --- | --- |

—

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 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, |
| --- | --- |

—

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. |
| --- | --- |

—

fresh vegetables, melons and strawberries grown in open field.

2

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

3

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

4

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

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

| Code (***) | Description |
| --- | --- |
| 0 | No data missing |
| 1 | No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis. |
| 2 | No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated. |
| 3 | No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract. |
| 4 | No entry area and production: this code should be entered when area and actual production are missing. |

Code (***)

Description

0

No data missing

1

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

2

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

3

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

4

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

The information on crop production during the accounting year is to be recorded in the format of Table I ‘Crops’. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.

Detailed information concerning potatoes (codes 10310, 10390), fresh vegetables, melons and strawberries (codes 10731, 10732, 10733, 10734, 10735, 10736, 10737, 10738, 10739, 10790), flowers and ornamental plants (codes 10830, 10840, 10850) and crop by-products other than from olives and vine (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts.

GROUPS OF INFORMATION IN TABLE I

Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).

Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:

I.A   Area

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

I.OV   Opening valuation

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

I.CV   Closing valuation

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

I.PR   Production

For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).

These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.

I.SA   Total sales

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

I.FC   Farm household consumption and benefits in kind

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

I.FU   Farm use

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

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

—

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, |
| --- | --- |

—

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). |
| --- | --- |

—

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 | — | | |

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 |

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. |

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. |
| --- | --- |

2.

Cows for work.

| 3. | Non-dairy cull cows (whether or not fattened before slaughter). |
| --- | --- |

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). |

311.

Ewes, Breeding females

Ewes one year old or more intended for breeding.

319.

Other sheep

Sheep of all ages excluding ewes.

321.

Goats, breeding females

329.

Other goats

Goats other than breeding females.

410.

Piglets having a live weight of under 20 kilograms

Piglets of less than 20 kg live weight.

420.

Breeding sows weighing 50 kilograms and over

Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).

491.

Pigs for fattening

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

499.

Other pigs

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

510.

Poultry — broilers

Table chickens. Excluding laying hens and cull hens. Not including chicks.

520.

Laying hens

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

530.

Other poultry

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

610.

Rabbits, breeding females

699.

Other rabbits

700.

Bees

To be indicated in number of occupied hives.

900.

Other animals

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

GROUPS OF INFORMATION IN TABLE J

J.AN.   Average number (to be recorded for column A only)

Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.

The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.

Average Number (column A)

The average number is expressed to two decimal places.

This information should not be provided for the other animals (category 900).

J.OV   Opening valuation

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

Number (column N)

Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.

This information should not be provided for the other animals (category 900).

Value (column V)

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

J.CV   Closing valuation

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

Number (column N)

Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.

This information should not be provided for the other animals (category 900).

Value (column V)

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

J.PU   Purchases

Refer to the total livestock purchased during the accounting year.

Number (column N)

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

Value (column V)

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

J.SA   Total sales

Refer to the total of the livestock sold during the accounting year.

It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.

Number (column N)

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

Value (column V)

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

J.SS   Sales for slaughtering

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

Number (column N)

See Total sales

Value (column V)

See Total sales

J.SR   Sales for further rearing or breeding

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

Number (column N)

See Total sales

Value (column V)

See Total sales

J.SU   Sales with unknown destination

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

Number (column N)

See Total sales

Value (column V)

See Total sales

J.FC   Farmhouse consumption and benefits in kind

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

Number (column N)

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

Value (column V)

Value of livestock should be determined at fair value.

J.FU   Farm use

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

| — | catering, tourism accommodation, |
| --- | --- |

—

catering, tourism accommodation,

| — | processing of livestock into meat products and feed |
| --- | --- |

—

processing of livestock into meat products and feed

Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).

This value is also recorded in table H, as costs for the OGA directly related to the holding using code 4070 (specific costs for meat processing and other animal products processing).

Number (column N)

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

Value (column V)

Value of livestock should be determined at fair value.

Table K

Animal products and services

Structure of the table

| Category of animal products or services | Code (*) | |
| --- | --- | --- |
| Missing data | Code (**) | |
| |
| | Columns |
| Group of Information | Quantity | Value |
| Q | V |
| OV | Opening valuation | | |
| CV | Closing valuation | | |
| PR | Production | | — |
| SA | Sales | | |
| FC | Farmhouse consumption | | |
| FU | Farm use | | |

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

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. |

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 |

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. |

Code 0

:

Code 0 is entered when no data are missing.

Code 2

:

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

Code 3

:

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

Code 4

:

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

GROUPS OF INFORMATION IN TABLE K

For the manure (code 800) only the information on sales (SA) should be provided in column value (V).

For the other animal products (code 900) information should be provided only in value (in column V) as the quantity cannot be provided for an aggregate of heterogeneous products.

For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).

Quantity (column Q)

These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532), which are given in thousands.

In the case of honey and other products of bee-keeping (code 700), the quantity is expressed in ‘honey equivalents’.

K.OV   Opening valuation

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value on the day of valuation.

K.CV   Closing valuation

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value on the day of valuation.

K.PR   Production during the accounting year

Quantity (column Q)

The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.

Milk suckled by calves is not included in the production.

K.SA   Sales

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

Quantity (column Q)

See instructions for table K

Value (column V)

Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.

The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is also entered under farm costs.

Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered under code 900‘Other animal products’.

Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category (codes between 2110 and 2900).

When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090‘Other specific livestock costs’.

K.FC   Farmhouse consumption and benefits in kind

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value.

K.FU   Farm use

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

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

—

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., |
| --- | --- | --- |

—

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.). |
| --- | --- |

—

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value. These values are also entered under farm costs.

Table L

OGA directly related to the farm

Structure of the table

| Category of OGA | Code (*) | |
| --- | --- | --- |
| Missing data | Code (**) | |
| |
| | Columns |
| Group of Information | Quantity | Value |
| Q | V |
| OV | Opening valuation | — | |
| CV | Closing valuation | — | |
| PR | Production | | — |
| SA | Sales | — | |
| FC | Farmhouse consumption | — | |
| FU | Farm use | — | |

Category of OGA

Code (*)

Missing data

Code (**)

Columns

Group of Information

Quantity

Value

Q

V

OV

Opening valuation

—

CV

Closing valuation

—

PR

Production

—

SA

Sales

—

FC

Farmhouse consumption

—

FU

Farm use

—

| Code (*) | Description |
| --- | --- |
| 261 | Processing of cow's milk |
| 262 | Processing of buffalo's milk |
| 311 | Processing of sheep's milk |
| 321 | Processing of goat's milk |
| 900 | Processing of meat or other animal products |
| 1010 | Processing of crop |
| 1020 | Forestry and wood processing |
| 2010 | Contractual work |
| 2020 | Tourism, accommodation, catering and other leisure activities |
| 2030 | Production of renewable energy |
| 9000 | Other ‘other gainful activities’ directly related to the farm |

Code (*)

Description

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. |

Code (**)

Description

0

Code 0 is entered when no data are missing.

1

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

2

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

3

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

4

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

Categories of OGA directly related to the farm

The following categories of OGA should be distinguished:

| 261. | Processing of cow's milk |
| --- | --- |
| 262. | Processing of buffalo's milk |
| 311. | Processing of sheep's milk |
| 321. | Processing of goat's milk |
| 900. | Processing of meat or other animal products |
| 1010. | Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry. |
| 1020. | Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the accounting year. |
| 2010. | Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm labour force in contract work are not considered as OGA but as part of the agricultural activity. |
| 2020. | Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.). |
| 2030. | Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes the following items, as they are to be considered part of the agricultural activity of the holding:






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

261.

Processing of cow's milk

262.

Processing of buffalo's milk

311.

Processing of sheep's milk

321.

Processing of goat's milk

900.

Processing of meat or other animal products

1010.

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

1020.

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

2010.

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

2020.

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

2030.

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

—

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

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

—

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. |
| --- | --- |

—

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

9000.

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

Missing data codes

The following missing data codes should be used:

| Code 0 | : | Code 0 is entered when no data are missing. |
| --- | --- | --- |
| Code 1 | : | Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crop products. |
| Code 2 | : | Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q). |
| Code 3 | : | Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract. |
| Code 4 | : | Code 4 should be entered when the actual production is missing. |

Code 0

:

Code 0 is entered when no data are missing.

Code 1

:

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

Code 2

:

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

Code 3

:

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

Code 4

:

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

GROUPS OF INFORMATION IN TABLE L

Quantity (column Q)

These quantities should be indicated in quintals (100 kg).

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

L.OV   Opening valuation

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

This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).

Value (column V)

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

L.CV   Closing valuation

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

This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).

Value (column V)

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

L.PR   Production for the accounting year

Quantity (column Q)

This information should only be provided for the categories concerning the milk processing (codes 261 to 321).

It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.

L.SA   Sales

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

Value (column V)

Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.

Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in Table I ‘Crops’ under code 90900‘Other’.

Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category (codes between 2110 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given under in Table H ‘Inputs’ in the appropriate category of specific OGA costs (codes 4010 to 4040).

L.FC   Farmhouse consumption and benefits in kind

Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind).

This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).

Value (column V)

The products should be valued at fair value.

L.FU   Farm use

Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.

This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).

Value (column V)

The products should be valued at fair value.

Table M

Subsidies

Structure of the table

| | Category of subsidy/administrative information | Code (*) | |
| --- | --- | --- | --- |
| Financing | Code (**) |
| Basic unit | Code (***) |
| Group of information | Columns |
| Number of basic units | Value | Type |
| N | V | T |
| S | Subsidy | | | — |
| AI | Administrative information | | — | |

Category of subsidy/administrative information

Code (*)

Financing

Code (**)

Basic unit

Code (***)

Group of information

Columns

Number of basic units

Value

Type

N

V

T

S

Subsidy

—

AI

Administrative information

—

The categories are to be selected from the list below:

| Code (*) | Group | Description of categories | Columns |
| --- | --- | --- | --- |
| N | V | T |
| Decoupled payments |
| 1150 | S | BPS (Basic payment scheme) | | | — |
| 1200 | S | SAPS (Single area payment scheme) | | | — |
| 1300 | S | Redistributive payment | | | — |
| 1400 | S | Payment for agricultural practices beneficial for the climate and the environment | — | | — |
| 1500 | S | Payment for areas with natural constraints | | | — |
| 1600 | S | Payment for young farmers | | | — |
| 1700 | S | Small farmers scheme | | | — |
| | | | | | |
| Coupled support |
| Arable crops |
| COP (cereals, oilseeds and protein crops) |
| 23111 | S | Cereals | | | — |
| 23112 | S | Oilseeds | | | — |
| 23113 | S | Protein crops | | | — |
| 2312 | S | Potatoes | | | — |
| 23121 | S | Of which potatoes for starch | | | — |
| 2313 | S | Sugar beet | | | — |
| Industrial crops |
| 23141 | S | Flax | | | — |
| 23142 | S | Hemp | | | — |
| 23143 | S | Hops | | | — |
| 23144 | S | Sugar cane | | | — |
| 23145 | S | Chicory | | | — |
| 23149 | S | Other industrial crops | | | — |
| 2315 | S | Vegetables | | | — |
| 2316 | S | Fallow land | | | — |
| 2317 | S | Rice | | | — |
| 2318 | S | Grain legumes | | | — |
| 2319 | S | Arable crops not defined | | | — |
| 2320 | S | Permanent grassland | | | — |
| 2321 | S | Dried fodder | | | — |
| 2322 | S | Crop specific payment for cotton | | | — |
| 2323 | S | National restructuring programme for the cotton sector | | | — |
| 2324 | S | Seed production | | | — |
| Permanent crops |
| 23311 | S | Berries | | | — |
| 23312 | S | Nuts | | | — |
| 2332 | S | Pome and stone fruit | | | — |
| 2333 | S | Citrus plantations | | | — |
| 2334 | S | Olive plantations | | | — |
| 2335 | S | Vineyards | | | — |
| 2339 | S | Permanent crops not mentioned elsewhere | | | — |
| Animals |
| 2341 | S | Dairy | | | — |
| 2342 | S | Beef and veal | | | — |
| 2343 | S | Cattle (type not specified) | | | — |
| 2344 | S | Sheep and goat | | | — |
| 2345 | S | Pigs and poultry | | | — |
| 2346 | S | Silkworms | | | — |
| 2349 | S | Animals not mentioned elsewhere | | | — |
| 2410 | S | Short rotation coppices | | | — |
| 2490 | S | Other coupled payments not mentioned elsewhere | | | — |
| Grants and subsidies of exceptional character |
| 2810 | S | Disaster payments | | | — |
| 2890 | S | Other grants and subsidies of exceptional character | | | — |
| 2900 | S | Other direct payments not mentioned elsewhere | | | — |
| | | | | | |
| Rural development |
| 3100 | S | Investment subsidies for agriculture | | | — |
| 3300 | S | Agri-environment-climate and animal welfare payments | | | — |
| 3350 | S | Organic farming | | | — |
| 3400 | S | Natura 2000 and Water Framework Directive payments (excluding forestry) | | | — |
| 3500 | S | Payments to areas facing natural or other specific constraints | | | — |
| | S | Forestry | | | |
| 3610 | S | Investments in forest area development and improvement of the viability of forests | | | — |
| 3620 | S | Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support | | | — |
| 3750 | S | Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions | | | — |
| 3900 | S | Other payments for rural development | | | — |
| | | | | | |
| Grants and subsidies on costs |
| 4100 | S | Wages and social security | | | — |
| 4200 | S | Motor fuels | | | — |
| Livestock |
| 4310 | S | Feed for grazing livestock | | | — |
| 4320 | S | Feed for pig and poultry | | | — |
| 4330 | S | Other livestock costs | | | — |
| Crop |
| 4410 | S | Seeds | | | — |
| 4420 | S | Fertilisers | | | — |
| 4430 | S | Crop protection | | | — |
| 4440 | S | Other specific crop costs | | | — |
| Farming overheads |
| 4510 | S | Electricity | | | — |
| 4520 | S | Heating fuels | | | — |
| 4530 | S | Water | | | — |
| 4540 | S | Insurance | | | — |
| 4550 | S | Interest | | | — |
| 4600 | S | Costs for OGA | | | — |
| 4900 | S | Other costs | | | — |
| | | | | | |
| Grants and subsidies on livestock purchases |
| 5100 | S | Dairy purchases | | | — |
| 5200 | S | Beef purchases | | | — |
| 5300 | S | Sheep and goat purchases | | | — |
| 5400 | S | Pigs and poultry purchases | | | — |
| 5900 | S | Other animals purchases | | | — |
| | | | | | |
| 9000 | S | Differences from the previous accounting years | | | — |
| | | | | | |
| Payments for agricultural practices beneficial for the climate and the environment |
| 10000 | AI | Agricultural practices beneficial for the climate and the environment | — | — | |
| 10100 | AI | Crop diversification | | — | |
| 10200 | AI | Permanent grassland | | — | |
| 10210 | AI | Of which environmentally sensitive permanent grassland in Natura 2000 | | — | |
| 10220 | AI | Of which environmentally sensitive permanent grassland outside Natura 2000 | | — | |
| 10300 | AI | Ecological focus area | | — | |
| 10310 | AI | Land laying fallow | | — | — |
| 10311 | AI | Terraces | | — | — |
| 10312 | AI | Landscape features | | — | — |
| 10313 | AI | Buffer strips | | — | — |
| 10314 | AI | Hectares of agro-forestry | | — | — |
| 10315 | AI | Strips of eligible hectares along forest edges | | — | — |
| 10316 | AI | Areas with short rotation coppice | | — | — |
| 10317 | AI | Afforested areas | | — | — |
| 10318 | AI | Areas with catch crops | | — | — |
| 10319 | AI | Areas with nitrogen-fixing crops | | — | — |

Code (*)

Group

Description of categories

Columns

N

V

T

Decoupled payments

1150

S

BPS (Basic payment scheme)

—

1200

S

SAPS (Single area payment scheme)

—

1300

S

Redistributive payment

—

1400

S

Payment for agricultural practices beneficial for the climate and the environment

—

—

1500

S

Payment for areas with natural constraints

—

1600

S

Payment for young farmers

—

1700

S

Small farmers scheme

—

Coupled support

Arable crops

COP (cereals, oilseeds and protein crops)

23111

S

Cereals

—

23112

S

Oilseeds

—

23113

S

Protein crops

—

2312

S

Potatoes

—

23121

S

Of which potatoes for starch

—

2313

S

Sugar beet

—

Industrial crops

23141

S

Flax

—

23142

S

Hemp

—

23143

S

Hops

—

23144

S

Sugar cane

—

23145

S

Chicory

—

23149

S

Other industrial crops

—

2315

S

Vegetables

—

2316

S

Fallow land

—

2317

S

Rice

—

2318

S

Grain legumes

—

2319

S

Arable crops not defined

—

2320

S

Permanent grassland

—

2321

S

Dried fodder

—

2322

S

Crop specific payment for cotton

—

2323

S

National restructuring programme for the cotton sector

—

2324

S

Seed production

—

Permanent crops

23311

S

Berries

—

23312

S

Nuts

—

2332

S

Pome and stone fruit

—

2333

S

Citrus plantations

—

2334

S

Olive plantations

—

2335

S

Vineyards

—

2339

S

Permanent crops not mentioned elsewhere

—

Animals

2341

S

Dairy

—

2342

S

Beef and veal

—

2343

S

Cattle (type not specified)

—

2344

S

Sheep and goat

—

2345

S

Pigs and poultry

—

2346

S

Silkworms

—

2349

S

Animals not mentioned elsewhere

—

2410

S

Short rotation coppices

—

2490

S

Other coupled payments not mentioned elsewhere

—

Grants and subsidies of exceptional character

2810

S

Disaster payments

—

2890

S

Other grants and subsidies of exceptional character

—

2900

S

Other direct payments not mentioned elsewhere

—

Rural development

3100

S

Investment subsidies for agriculture

—

3300

S

Agri-environment-climate and animal welfare payments

—

3350

S

Organic farming

—

3400

S

Natura 2000 and Water Framework Directive payments (excluding forestry)

—

3500

S

Payments to areas facing natural or other specific constraints

—

S

Forestry

3610

S

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

—

3620

S

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

—

3750

S

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

—

3900

S

Other payments for rural development

—

Grants and subsidies on costs

4100

S

Wages and social security

—

4200

S

Motor fuels

—

Livestock

4310

S

Feed for grazing livestock

—

4320

S

Feed for pig and poultry

—

4330

S

Other livestock costs

—

Crop

4410

S

Seeds

—

4420

S

Fertilisers

—

4430

S

Crop protection

—

4440

S

Other specific crop costs

—

Farming overheads

4510

S

Electricity

—

4520

S

Heating fuels

—

4530

S

Water

—

4540

S

Insurance

—

4550

S

Interest

—

4600

S

Costs for OGA

—

4900

S

Other costs

—

Grants and subsidies on livestock purchases

5100

S

Dairy purchases

—

5200

S

Beef purchases

—

5300

S

Sheep and goat purchases

—

5400

S

Pigs and poultry purchases

—

5900

S

Other animals purchases

—

9000

S

Differences from the previous accounting years

—

Payments for agricultural practices beneficial for the climate and the environment

10000

AI

Agricultural practices beneficial for the climate and the environment

—

—

10100

AI

Crop diversification

—

10200

AI

Permanent grassland

—

10210

AI

Of which environmentally sensitive permanent grassland in Natura 2000

—

10220

AI

Of which environmentally sensitive permanent grassland outside Natura 2000

—

10300

AI

Ecological focus area

—

10310

AI

Land laying fallow

—

—

10311

AI

Terraces

—

—

10312

AI

Landscape features

—

—

10313

AI

Buffer strips

—

—

10314

AI

Hectares of agro-forestry

—

—

10315

AI

Strips of eligible hectares along forest edges

—

—

10316

AI

Areas with short rotation coppice

—

—

10317

AI

Afforested areas

—

—

10318

AI

Areas with catch crops

—

—

10319

AI

Areas with nitrogen-fixing crops

—

—

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

| Code (**) | Description |
| --- | --- |
| 0 | Not applicable: this code is to be used in the case of administrative information |
| 1 | The subsidy is financed solely from the EU budget. |
| 2 | The measure is co-financed by the EU and the Member State. |
| 3 | The measure is not financed from the EU budget but by other public sources. |

Code (**)

Description

0

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

1

The subsidy is financed solely from the EU budget.

2

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

3

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

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

| Code (***) | Description |
| --- | --- |
| 0 | Not applicable: this code is to be used in the case of administrative information |
| 1 | The subsidy is granted per head of livestock. |
| 2 | The subsidy is granted per ha. |
| 3 | The subsidy is granted per ton. |
| 4 | Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories. |

Code (***)

Description

0

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

1

The subsidy is granted per head of livestock.

2

The subsidy is granted per ha.

3

The subsidy is granted per ton.

4

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

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

GROUPS OF INFORMATION IN TABLE M

S   Subsidies

Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.

As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).

AI   Administrative information

Implementation of agricultural practices beneficial for the climate and the environment is defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.

The number of basic units (N) corresponds to area concerned by agricultural practices beneficial for the climate and the environment, expressed in hectares:

(1)   Code 10100— Arable land area eligible for direct payments;

(2)   Code 10200— Permanent grassland area;

(3)   Codes 10300-10319— Arable land area corresponding to ecological focus area, expressed in hectares after application of conversion factors but before making use of weighting factors, where appropriate.

Provision of the data referred to in column Number of basic units (N) is optional in the years 2015-2017 for codes 10300-10319.

The type (T) is to be selected from the list below:

| Code | Description |
| --- | --- |
| 1 | Agricultural holding has an obligation to comply with the administrative requirement. |
| 2 | Agricultural holding complies ipso facto with the administrative requirement (organic farming). |
| 3 | Agricultural holding benefits from an exemption based on the compliance with Natura 2000, Birds or Water Framework Directives. |
| 4 | Agricultural holding benefits from an exemption based on other types of criteria specified in the Regulation (EU) No 1307/2013. |
| 5 | Agricultural holding is applying equivalence based on national or regional environmental certification schemes. |
| 6 | Agricultural holding is applying equivalence based on agri-environment-climate measures. |

Code

Description

1

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

2

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

3

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

4

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

5

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

6

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

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

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

(1)

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

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

(2)

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

---

(1)  See Annex VII to this Regulation.

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

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

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

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

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

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

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

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

---