# Commission Implementing Regulation (EU) No 1320/2013 (repealed)Show full title

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for determining the incomes of agricultural holdings and analysing the business operation of            such holdings (repealed)         

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U.K.

# Commission Implementing Regulation (EU) No 1320/2013                     

# of 3 December 2013

# correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural                        holdings and analysing the business operation of such holdings (repealed)                     

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy                           data on the incomes and business operation of agricultural holdings in the European Community(1), and in particular Article 7(2), Article 8(3), Article 12 and Article 13(2) thereof,                        

Whereas:

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

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

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

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

HAS ADOPTED THIS REGULATION:

# Article 1U.K.

The Annex to Implementing Regulation (EU) No 385/2012 is replaced by the text in the Annex to this Regulation.

# Article 2U.K.

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

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

Done at Brussels, 3 December 2013.

*For the Commission*                            

*The President*                            

José Manuel Barroso                            

## ANNEXU.K.

### “ANNEX**FARM RETURN**

#### I.LAYOUT OF FARM RETURNU.K.

The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to                     refer to a specific data field is: <table letter>.<group>.<category>[.<category>].<column>.                  

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

##### *Examples:*U.K.

          -  B.UT.20.A (column A of the group UT, category 20, from table B) represents the “Area” of “Rented UAA” to be recorded under                           the “UAA for tenant farming” in table B.                         
          -  I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of “Common wheat and spelt”                           for type of crop 1 “Field scale crops — main crop, combined crop” and missing data code 0 “No data missing”).                         

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

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

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

#### II.GENERAL DEFINITIONS AND INSTRUCTIONSU.K.

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

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

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

##### (d)The accountancy data are expressed in money terms without VAT.U.K.

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

##### (f)The data in a farm return should be given in the following units and with the following degrees of accuracy:U.K.

:

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

:

weight in quintals (q = 100 kg) except in the case of eggs, which will be expressed in thousands; volume of liquid in hectolitres                        (including wine and related products),                     

:

in ares, except in the case of mushrooms which will be expressed in square metres of total cropped area,

:

to two decimal places,

:

to two decimal places.

##### (g)When a value is not relevant or missing for any particular holding, do not enter value “0”.U.K.

#### III.TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONSU.K.

##### *Table A***General information on the holding**U.K.

###### A.ID.**Identification of the holding**U.K.

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

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

The holding number comprises three groups of indications as follows:
          -  A.ID.10.R. *Division:* a code number is to be given, corresponding to the code set in Annex to Commission Regulation (EU) No 1291/2009(3).                         
          -  A.ID.10.S. *Subdivision:* a code number is to be given.                          The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature                           of territorial statistical units (NUTS) established by the Eurostat in cooperation with the national institutes for statistics.                          In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used,                           the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.                         
          -  A.ID.10.H. *Serial number of the holding*.                         

###### A.LO.**Location of the holding**U.K.

The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the                     NUTS level 3 territorial units.                  
          -  A.LO.20. *Latitude:* degrees and minutes (within an arc of 5 minutes), columns DG and MI.                         
          -  A.LO.30. *Longitude:* degrees and minutes (within an arc of 5 minutes), columns DG and MI.                          Implementing rules to ensure the confidentiality of the data and practical guidelines will be specified in the instructions                           document.                         
          -  A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version                           of the code as described in the Regulation (EC) No 1059/2003 of the European Parliament and of the Council(4) should be given.                         

###### A.AI.**Accounting information**U.K.

          -  A.AI.50.AO. *Number of the accounting office:* a code number is to be given.                          In each Member State, each accounting office should be given a unique number. The number of the accounting office which has                           dealt with the holding for this accounting year should be given.                         
          -  A.AI.60.C. *Type of accounting:* an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:                          1.
Double-entry accounting
  2.
Single-entry accounting.
  3.
None.
 
          -  A.AI.70.DT. *Date of closure of accounts:* to be recorded in format “YYYY-MM-DD”, for example 2009-06-30 or 2009-12-31.                         

###### A.TY.**Typology**U.K.

          -  A.TY.80.W. *National weight of the farm:* the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.                         
          -  A.TY.90.TF. *Type of farming at the time of selection:* holding type of farming code in accordance with Annex I to Commission Regulation (EC) No 1242/2008(5) at the time of selection for the accounting year in question.                         
          -  A.TY.90.ES. *Economic size at the time of selection:* economic size class code of holding in accordance with Annex II to Regulation (EC) No 1242/2008 at the time of selection                           for accounting year in question.                         

###### A.CL.**Classes**U.K.

          -  A.CL.100.C. *Other gainful activities directly related to the holding:* to be provided as a percentage band indicating the share of turnover(6) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers                           are to be used:                          1.
≥ 0 to ≤ 10 %
  2.
> 10 % to ≤ 50 %
  3.
> 50 % to < 100 %
 
          -  A.CL.110.C. *Type of ownership/economic objective:* an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers                           should be used:                          1. family farm
:

the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic                              activity;                           
  2. partnership
:

the production factors for the holding are provided by several partners, at least some of whom participate in the work of                              the farm as unpaid labour. The benefits go to the partnership;                           
  3. company with profit objective
:

the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;
  4. company with non-profit objective
:

the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.
 
          -  A.CL.120.C. *Legal status:* an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:                          0.
False.
  1.
True.
 
          -  A.CL.130.C. *Level of liability of the holder(s):* an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code                           numbers are to be used:                          1.
Full.
  2.
Partial.
 
          -  A.CL.140.C. *Organic farming:* an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC)                           No 834/2007, in particular Articles 4 and 5 thereof. The following code numbers are to be used:                          1.
the holding does not apply organic production methods;
  2.
the holding applies only organic production methods for all its products;
  3.
the holding applies both organic and other production methods;
  4.
the holding is converting to organic production methods.
 
          -  A.CL.141.C. *Sectors in organic farming:* when the holding applies both organic and other production methods, an indication of the sectors of production where the                           holding applies *only* organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used.                           When the holding applies both organic and other production methods for all its sectors of production, the code “not applicable”                           should be used.                          0.
not applicable
  31.
cereals
  32.
oilseeds and protein crops
  33.
fruits and vegetables (including citrus fruits, but excluding olives)
  34.
olives
  35.
vineyards
  36.
beef
  37.
cow’s milk
  38.
pigmeat
  39.
sheep and goats (milk and meat)
  40.
poultry meat
  41.
eggs
  42.
other sector
 
          -  A.CL.150.C. *Protected Designation of Origin/Protected Geographical Indication:* an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Designation                           of Origin (PDO) or a Geographical Indication (PGI) or whether it produces agricultural products which are known to be used                           to produce foodstuffs protected by PDO/PGI, within the meaning of Council Regulation (EC) No 510/2006(7). The following code numbers are to be used:                          1.
the holding *does not* produce any product or foodstuff protected by a PDO or a PGI, nor any product known to be used to produce foodstuffs protected                              by a PDO or a PGI;                           
  2.
the holding produces *only* products or foodstuffs protected by PDO or PGI, or products known to be used to produce foodstuffs protected by a PDO or                              a PGI;                           
  3.
the holding produces *some* products or foodstuffs protected by PDO or PGI, or some products known to be used to produce foodstuffs protected by a PDO                              or a PGI.                           
 
          -  A.CL.151.C. *Sectors with Protected Designation of Origin/Protected Geographical Indication:* if the *majority of the production* of some specific sectors is made of products or foodstuffs protected by a PDO or a PGI or of products known to be used to                           produce foodstuffs protected by a PDO or a PGI, an indication of the sectors of production should be given (multiple selections                           are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected                           by a PDO or a PGI or some products known to be used to produce foodstuffs protected by a PDO or a PGI, but it does not concern                           the majority of production in each sector, the code “not applicable” should be used.                          0.
not applicable
  31.
cereals
  32.
oilseeds and protein crops
  33.
fruits and vegetables (including citrus fruits, but excluding olives)
  34.
olives
  35.
vineyards
  36.
beef
  37.
cow’s milk
  38.
pigmeat
  39.
sheep and goats (milk and meat)
  40.
poultry meat
  41.
eggs
  42.
other sector.
 
          -  The items A.CL.150.C. *Protected Designation of Origin/Protected Geographical Indication* and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for                           all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.                         
          -  A.CL.160.C. *Less-favoured area:* An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area                           covered by Articles 18 to 20 of Council Regulation (EC) No 1257/1999(8). The following code numbers are to be used:                          1.
the majority of the utilised agricultural area of the holding is not situated in a less-favoured area, within the meaning                              of Articles 18 to 20 of Regulation (EC) No 1257/1999;                           
  2.
the majority of the utilised agricultural area of the holding is situated in a less-favoured area, within the meaning of Articles                              19 and 20 of Regulation (EC) No 1257/1999;                           
  3.
the majority of the utilised agricultural area of the holding is situated in a mountainous area within the meaning of Article                              18 of Regulation (EC) No 1257/1999;                           
  4.
the areas are so small and numerous in these Member States that the information is not significant.
 
          -  A.CL.170.C. *Altitude:* The altitude should be indicated by the corresponding code number:                          1.
the major part of the holding is located at < 300 m;
  2.
the major part of the holding is located at 300 to 600 m;
  3.
the major part of the holding is located at > 600 m;
  4.
data not available.
 
          -  A.CL.180.C. *Structural Funds area:* an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area                           covered by Articles 5, 6, or 8 of Council Regulation (EC) No 1083/2006(9). The following code numbers are to be used:                          1.
the majority of the utilised agricultural area of the holding is situated in a Convergence objective area, within the meaning                              of Regulation (EC) No 1083/2006, in particular Article 5 thereof;                           
  2.
the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and employment objective                              area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6 thereof;                           
  3.
the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional support, within                              the meaning of Article 8 of Regulation (EC) No 1083/2006.                           
 
          -  A.CL.190.C. *Natura 2000 area:* an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas                           related to the implementation of Council Directive 79/409/EEC(10) and Council Directive 92/43/EEC(11) (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(12). 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**U.K.

          -  A.OT.210.C. *Irrigation system:* an indication is to be given on the main irrigation system applied in the farm:                          0.
not applicable (when no irrigation on the farm)
  1.
surface
  2.
sprinkler
  3.
drip
  4.
other
 
          -  A.OT.220.C. *Livestock unit grazing days on common land:* Number of livestock unit grazing days by farm animals on common land used by the holding.                         

###### *COLUMNS IN TABLE A*U.K.

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

##### *Table B***Type of occupation**U.K.

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**U.K.

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

###### B.UT.**UAA for tenant farming**U.K.

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

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

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

###### B.US.**UAA for sharecropping or other modes**U.K.

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

###### *COLUMNS IN TABLE B*U.K.

Column A refers to UAA.

##### *Table C***Labour**U.K.

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

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

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

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”);                           

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

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

###### C.UR.***Unpaid regular labour***U.K.

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:

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;                           

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

joining or leaving the holding;

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

There are the following categories:

###### C.UR.10.**Holder/manager**U.K.

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**U.K.

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

###### C.UR.30**Manager/not holder**U.K.

Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.

###### C.UR.50.**Other unpaid regular labour**U.K.

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***U.K.

###### C.UC.60.Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.U.K.

###### C.PR.***Paid regular labour***U.K.

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**U.K.

Salaried person responsible for the day-to-day management of the holding.

###### C.PR.50.**Others**U.K.

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***U.K.

###### 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.U.K.

###### *COLUMNS IN TABLE C*U.K.

###### **Number of persons** (column P)U.K.

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)U.K.

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

male;

female.

###### **Year of birth** (column B)U.K.

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)U.K.

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

only practical agricultural experience;

basic agricultural training;

full agricultural training.

###### **Annual time worked** (column Y1)U.K.

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)U.K.

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

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

###### **Share of work for other gainful activities directly related to the holding (OGA) in % of annual time worked** (column Y2)U.K.

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

###### **Share of work for other gainful activities directly related to the holding (OGA) in % of annual work units** (column W2)U.K.

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**U.K.

Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done                     in connection with the farm agricultural work and the work related to the Other Gainful Activities (OGA) directly related                     to the holding:                  
          -  Farm agricultural work              -  financial organisation and management (farm sales and purchases, bookkeeping, etc.), 
            -  work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.), 
            -  livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.), 
            -  preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption,                                 production of wine and olive oil,                               
            -  maintenance of buildings, machinery, equipment, hedges, ditches, etc., 
            -  transport for the holding and carried out by the labour force of the holding, 
          -  Work for the Other Gainful Activities directly related to the holding              -  Contractual work (using production means of the holding), 
            -  Tourism, accommodation and other leisure activities, 
            -  Processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter,                                 processed meat ...,                               
            -  Production of renewable energy, 
            -  Forestry and wood processing, 
            -  Other OGA (fur animals, care farming, handicraft, aquaculture, ...). 

The following are not included in the work of the holding:
          -  work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition                           of buildings, grubbing up of orchards, etc.),                         
          -  work performed for the household of the holder or manager. 

##### *Table D***Assets**U.K.

Structure of the table

The following categories of assets shall be used:

###### 1010.**Cash and equivalents**U.K.

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

###### 1020.**Receivables**U.K.

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

###### 1030.**Other current assets**U.K.

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

###### 1040.**Inventories**U.K.

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**U.K.

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

###### 3010.**Agricultural land**U.K.

Agricultural land owned by the holding.

###### 3020.**Land improvements**U.K.

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**U.K.

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**U.K.

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**U.K.

Forest land in owner occupation included in the agricultural holding.

###### 7010.**Intangible assets — tradable**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

The following valuation methods are used:

###### **D.OV.****Opening valuation**U.K.

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**U.K.

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**U.K.

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

A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission observing                     the same deadlines as those set for introduction of annual data.                  

###### **D.IP.****Investments/Purchases**U.K.

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**U.K.

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

###### **D.SA.****Sales**U.K.

Total sales of assets during the accounting year.

###### **D.CV.****Closing valuation**U.K.

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

###### **Comments**U.K.

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**U.K.

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:                  

Milk

Suckler cow premiums

Ewe and she-goat premiums

Sugar beet

Organic manure

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

Entitlements for special rights under the single payment scheme.

The following **groups of information** should be used:                  

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

The units to be used are:
          -  Categories 10 and 40 (milk and sugar beet): quintals, 
          -  Categories 20 and 30 (suckler cow premiums and ewe and goat premiums): number of basics units of premium, 
          -  Category 50 (organic manure): number of animals converted in standard units, 
          -  Category 60 (single payment scheme except special rights): number of entitlements/ares, 
          -  Category 70 (special right under the single payment scheme): number of entitlements. 

###### **E.QP.****Quota purchased** (to be recorded for column N only)U.K.

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)U.K.

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)U.K.

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)U.K.

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)U.K.

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)U.K.

Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (Other products and receipts)                     in Table I “Crops”.                  

###### **E.TX.****Taxes, additional levy** (column T)U.K.

Category 10 (Milk): additional levy on milk due on the production for the accounting year, otherwise the amount paid.

###### *COLUMNS IN TABLE E*U.K.

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**U.K.

Structure of the table

The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.

The following categories should be used:
          -  1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking. 
          -  1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees,                           etc.).                         
          -  1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with                           the debtor.                         
          -  2010. Payables — amounts owed to suppliers. 
          -  3000. Other liabilities – liabilities other than loans or payables. 

Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.

There are two columns: (S) short-term liabilities and (L) long-term liabilities:

—

debt and other liabilities in respect of the holding due in less than one year.

—

debt and other liabilities in respect of the holding for duration of one year and over.

##### *Table G***Value added tax (VAT)**U.K.

Structure of the table

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**U.K.

—

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

—

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**U.K.

Codes as defined for the main VAT system.

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

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

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

##### *Table H***Inputs**U.K.

Structure of the table

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**U.K.

This item includes the following:
          -  salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour),                           with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond                           to actual work done (e.g. absence from work due to an accident, vocational training, etc.),                         
          -  salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.), 
          -  bonuses for productivity or qualifications, gifts, gratuities, share of profits, 
          -  other expenditure associated with labour (recruitment expenses), 
          -  social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee, 
          -  occupational accident insurance. 

The holder’s personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.

The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour)                     should not appear in the farm return.                  

Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under                     this item but under the code “Other farming overheads”.                  

###### 1020.**Contract work and machinery hire**U.K.

This item includes the following:
          -  total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost                           of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop                           protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded.                           This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded                           under code 3040 “Crop protection products”),                         
          -  cost of hiring machines operated by the farm’s labour. The fuel costs related to the use of the rented machinery, should be                           recorded under code 1040 “Motor fuels and lubricants”,                         
          -  cost of leasing machines operated by the farm’s labour. The fuel and maintenance costs of leased machines should be recorded                           under the relevant codes (codes 1030 “Current upkeep of machinery and equipment” and 1040 “Motor fuels and lubricants”).                         

###### 1030.**Current upkeep of machinery and equipment**U.K.

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**U.K.

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:

“Motor fuels and lubricants”.

“Heating fuels”.

###### 1050.**Car expenses**U.K.

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***U.K.

Used feedstuffs are divided into those purchased and those produced on the farm.

The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation                     and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included                     in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased                     feedstuffs.                  

Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments                     and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter                     and straw).                  

The code 2010 “Purchased concentrated feedstuffs for grazing stock (equines, ruminants)” includes in particular oilcakes,                     compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for                     the preservation and storage of such feedstuffs.                  

Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under                     code 1020 “Contract work and machinery hire”.                  

Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products                     but excluding milk suckled by calves, which is not taken into account). Litter and straw produced on the holding are only                     included if they are a saleable product in the region and year in question.                  

The following breakdown is to be given:
          -  *Purchased feedstuffs:*                                       -  **2010 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)**                                
            -  **2020 Purchased coarse fodder for grazing stock (equines, ruminants)**                                
            -  **2030 Purchased feedstuffs for pigs**                                
            -  **2040 Purchased feedstuffs for poultry and other small animals**  
          -  *Farm-produced feedstuffs used on farms:*                                       -  **2050 Farm-produced feedstuffs for grazing stock (equines, ruminants)**                                
            -  **2060 Farm-produced feedstuffs for pigs**                                
            -  **2070 Farm-produced feedstuffs for poultry and other small animals**  

###### 2080.**Veterinary expenses**U.K.

Cost of veterinary fees and medicines.

###### 2090.**Other specific livestock costs**U.K.

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**U.K.

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**U.K.

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

###### 3030.**Fertilisers and soil improvers**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

Value of purchased manure.

###### 3040.**Crop protection products**U.K.

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

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

###### 3090.**Other specific crop costs**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

Total consumption of electricity for farm business use.

###### 5030.**Heating fuels**U.K.

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

###### 5040.**Water**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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

###### 5070.**Rent paid**U.K.

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.                  

###### 5080.**Interest and financial charges paid**U.K.

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**U.K.

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**U.K.

Structure of the table:

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

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

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

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*U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

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**U.K.

For the group of information farm use (FU) the farm-gate value (V) of the holding’s products in stock (storage) at the beginning                     of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded.                     This includes:                  
          -  animal feed:  the farm-gate value of the holding’s saleable products (products which are currently marketable) used during the year as animal                           feed. The holding’s straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region                           and for the year under consideration. The products concerned are valued at the “farm-gate” selling price,                         
          -  seeds:  the farm-gate value of saleable farm products used as seed for crops during the year, 
          -  other farm use (including products from the holding used for the preparation of meals for holidaymakers). 

##### *Table J***Livestock production**U.K.

Structure of the table

###### **Categories of livestock**U.K.

The following categories of stock should be distinguished:

Equidae

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

Bovine animals, under one year old, male and female

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

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

Excluding female bovine animals which have calved.

Male bovine animals, two years old and over

Breeding heifers

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

Heifers for fattening

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

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.                     

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.                     

Other cows

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.                              

Cows for work.

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.

Ewes, Breeding females

Ewes one year old or more intended for breeding.

Other sheep

Sheep of all ages excluding ewes.

Goats, breeding females

Other goats

Goats other than breeding females.

Piglets having a live weight of under 20 kilograms

Piglets of less than 20 kg live weight.

Breeding sows weighing 50 kilograms and over

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

Pigs for fattening

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

Other pigs

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

Poultry — broilers

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

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.                     

Other poultry

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

Rabbits, breeding females

Other rabbits

Bees

To be indicated in number of occupied hives.

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*U.K.

###### **J.AN.****Average number** (to be recorded for column A only)U.K.

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)U.K.

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**U.K.

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)U.K.

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)U.K.

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

###### **J.CV****Closing valuation**U.K.

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)U.K.

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)U.K.

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

###### **J.PU****Purchases**U.K.

Refer to the total livestock purchased during the accounting year.

###### *Number* (column N)U.K.

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)U.K.

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**U.K.

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)U.K.

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)U.K.

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**U.K.

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)U.K.

See Total sales

###### *Value* (column V)U.K.

See Total sales

###### **J.SR****Sales for further rearing or breeding**U.K.

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)U.K.

See Total sales

###### *Value* (column V)U.K.

See Total sales

###### **J.SU****Sales with unknown destination**U.K.

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)U.K.

See Total sales

###### *Value* (column V)U.K.

See Total sales

###### **J.FC****Farmhouse consumption and benefits in kind**U.K.

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

###### *Number* (column N)U.K.

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)U.K.

Value of livestock should be determined at fair value.

###### **J.FU****Farm use**U.K.

Refer to the livestock used as inputs for a further processing in the context of other gainful activities on the holding during                     the accounting year. This includes livestock used for:                  
          -  catering, tourism accommodation, 
          -  processing of livestock into meat products and feed 

Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales                     SA).                  

This value is also recorded in table H, as costs for the other gainful activities directly related to the holding using code                     4070 (specific costs for meat processing and other animal products processing).                  

###### *Number* (column N)U.K.

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)U.K.

Value of livestock should be determined at fair value.

##### *Table K***Animal products and services**U.K.

Structure of the table

###### **Categories of animal products and services**U.K.

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

Cow’s milk

Buffalo’s cow’s milk

Sheep’s milk

Goat’s milk

Wool

Eggs for human consumption (all poultry)

Eggs for hatching (all poultry)

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

Manure

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

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.

Cattle under contract

Sheep and/or goats under contract

Pigs under contract

Poultry under contract

Other animals under contract

Other animal services

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

###### **Missing data codes**U.K.

The following missing data codes should be used:

:

Code 0 is entered when no data are missing.

:

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 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 should be entered when the actual production is missing.

###### *GROUPS OF INFORMATION IN TABLE K*U.K.

For the manure (code 800) only the information on sales (SA) should be provided in column value (V).

For the other animal products (code 900) information should be provided only in value (in column V) as the quantity can not                     be provided for an aggregate of heterogeneous products.                  

For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to provide concern                     the receipts that should be recorded under the information on sales (SA) in column value (V).                  

###### *Quantity* (column Q)U.K.

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**U.K.

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

###### *Quantity* (column Q)U.K.

See instructions for table K

###### *Value* (column V)U.K.

The products should be valued at fair value on the day of valuation.

###### **K.CV****Closing valuation**U.K.

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

###### *Quantity* (column Q)U.K.

See instructions for table K

###### *Value* (column V)U.K.

The products should be valued at fair value on the day of valuation.

###### **K.PR****Production during the accounting year**U.K.

###### *Quantity* (column Q)U.K.

The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated                     for the principal products of the holding (except by-products). The production used for processing in the framework of other                     gainful activities related to the farm is included.                  

Milk suckled by calves is not included in the production.

###### **K.SA****Sales**U.K.

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)U.K.

See instructions for table K

###### *Value* (column V)U.K.

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**U.K.

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)U.K.

See instructions for table K

###### *Value* (column V)U.K.

The products should be valued at fair value.

###### **K.FU****Farm use**U.K.

Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as                     inputs on the holding during the year. This includes:                  
          -  animal feed: the holding’s saleable products (products which are currently marketable) used during the year as animal feed.                           Milk suckled by calves is not included under farm use,                         
          -  products used in the framework other gainful activities directly related to the farm:              -  catering, tourism accommodation, etc., 
            -  for further processing (milk processed in butter, cheese, etc.). 

###### *Quantity* (column Q)U.K.

See instructions for table K

###### *Value* (column V)U.K.

The products should be valued at fair value. These values are also entered under farm costs.

##### *Table L***Other gainful activities directly related to the farm**U.K.

Structure of the table

The definition of “Other Gainful Activities” (OGA) is the same as established in point VI of Annex II to Commission Regulation                     (EC) No 1200/2009(13) and in the Community typology for agricultural holdings (Article 4 of and Annex III to Regulation (EC) No 1242/2008). This                     definition follows, except in exceptional cases, the Statistical Classification of Economic Activities in the European Community                     (NACE rev.2) and the Manual of Economic Accounts for Agriculture and Forestry EAA/EAF 97 rev.1.1.                  

OGA directly related to the holding refer to the non-agricultural activities having an economic impact on the holding and                     which are using the agricultural resources (means of production or products) of the holding.                  

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

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

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

###### **Categories of other gainful activities directly related to the farm**U.K.

The following categories of OGA should be distinguished:

Processing of cow’s milk

Processing of buffalo’s milk

Processing of sheep’s milk

Processing of goat’s milk

Processing of meat or other animal products

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

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.                     

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.                     

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

Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or                        electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes, as considered being part of                        the agricultural activity of the holding:                     
            -  the production of renewable energy only for the holding’s own use, 
            -  renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels, 
            -  the sales of raw material to another enterprise for the production of renewable energy. 

Other “other gainful activities” directly related to the holding. Other gainful activities directly related to the holding                        not mentioned elsewhere.                     

###### **Missing data codes**U.K.

The following missing data codes should be used:

:

Code 0 is entered when no data are missing.

:

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

:

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 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 should be entered when the actual production is missing.

###### *GROUPS OF INFORMATION IN TABLE L*U.K.

###### *Quantity* (column Q)U.K.

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**U.K.

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)U.K.

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

###### **L.CV****Closing valuation**U.K.

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)U.K.

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**U.K.

###### *Quantity* (column Q)U.K.

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**U.K.

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

###### *Value* (column V)U.K.

Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the                     start of the accounting year and produced during the year.                  

Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the                     products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in Table                     I “Crops” under code 90900 “Other”.                  

Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered                     in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900). When marketing costs, if any, are known,                     they are not deducted from the sales total, but are given under in Table H “Inputs” in the appropriate category of specific                     OGA costs (codes 4010 to 4090).                  

###### **L.FC****Farmhouse consumption and benefits in kind**U.K.

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)U.K.

The products should be valued at fair value.

###### **L.FU****Farm use**U.K.

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)U.K.

The products should be valued at fair value.

##### *Table M***Subsidies**U.K.

Structure of table

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

Category of subsidy codes:

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

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

Table M “SUBSIDIES” covers grants and subsidies received by agricultural holdings from public bodies, both National and Union,                     excluding grants and subsidies on investments (these are to be recorded in Table D “ASSETS”).                  

As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when                     the payment is received (accounting year is equal to claim year). Rural development payments other than LFA payments constitute                     an exception to this general rule as registered amounts should refer to payments actually received during the accounting year                     (accounting year is equal to payment year).                  

Grants and subsidies are defined by type of subsidy, financing and basic unit. For each entry, Table M gives the number of                     basic units (N) and the amount received (V). There might be several records per category of subsidy as the basic units and/or                     financing origins might differ.”                  

1

OJ L 328, 15.12.2009, p. 27.                           

2

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

3

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

4

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

5

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

6

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

7

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

8

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

9

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

10

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

11

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).                           

12

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).                           

13

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