1977R2237 — EN — 01.01.2000 — 006.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EEC)No2237/77
of23September1977
amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of
determining incomesofagricultural holdings
(OJ L 263, 17.10.1977, p. 1)
Amended by:
OfficialJournal
No page date
►M1 Commission Regulation (EEC) No 600/79 of 29 March 1979 L 78 22 30.3.1979
►M2 Commission Regulation (EEC) No 3245/80 of 15 December 1980 L 341 19 16.12.1980
►M3 Commission Regulation (EEC) No 3272/82 of 6 December 1982 L 347 10 7.12.1982
►M4 Commission Regulation (EEC) No 3123/85 of 6 November 1985 L 297 14 9.11.1985
►M5 Commission Regulation (EEC) No 1986/87 of 7 July 1987 L 188 1 8.7.1987
►M6 Commission Regulation (EEC) No 2940/93 of 25 October 1993 L 265 26 26.10.1993
►M7 Commission Regulation (EC) No 1122/2000 of 22 May 2000 L 127 7 27.5.2000
Amended by:
►A1 Act of Accession of Greece L 291 17 19.11.1979
▼B
COMMISSIONREGULATION(EEC)No2237/77
of23September1977
amendingRegulationNo118/66/EEContheformoffarmreturnto
be used for the purpose of determining incomes of agricultural
holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Regulation No 79/65/EEC of 15 June 1965 setting up a
network for the collection of accountancy data on the incomes andbusiness operation of agricultural holdings in the European Economic
Community (
1), as last amended by Regulation (EEC) No 2910/73 (2),
and in particular Article 7 thereof,
Whereas Regulation No 118/66/EEC of the Commission of 29 July
1966 (3), as last amended by Regulation (EEC) No 3565/73 (4), specified
the items to be included in the farm return to be used in determining theincomes of agricultural holdings;
Whereas the type, definitions and presentation of accountancy data
collected by means of the farm return with a view to determining theincomes of agricultural holdings should be identical, irrespective of thecharacteristics of the holdings surveyed;
Whereas it is now time for the 10 years' experience of the farm
accountancy data network to be applied to revise the provisionsconcerning the farm return so as to make the accountancy data more
comparable and to adapt them to the developing needs of the common
agricultural policy;
Whereas the opportunity should be taken to improve the processing of
the accountancy data; whereas to this end magnetic tape should be
adopted as the medium for these data;
Whereas for same holdings there may be difficulties in completing
particular headings due to the absence of the relevant data in theseholdings' accounts; whereas, consequently, for as long as thesedifficulties persist, arrangements should be made to prevent any riskof misinterpretation in the event of these particular headings not beingcompleted;
Whereas, to minimize the disadvantages accruing from adjustments to
the farm return, the new provisions should be applied in all Member
States with effect from one and the same accounting year; whereas it is
nonetheless desirable, in view of the difficulties which certain MemberStates may encounter in making these adjustments within a single year,to make provision for those Member States to postpone the applicationof the new provisions for one accounting year;
Whereas the measures laid down in this Regulation are in accordance
with the opinion of the Community Committee for the FarmAccountancy Data Network,
HAS ADOPTED THIS REGULATION:
Article 1
The type of accountancy data to be given in a farm return shall be as laid
down in Annex I. The relevant definitions and instructions shall be as
laid down in Annex II. The accountancy data shall be presented in theform laid down in Annex III.1977R2237 — EN — 01.01.2000 — 006.001 — 2
(1) OJ No 109, 23. 6. 1965, p. 1859/65.
(2) OJ No L 299, 27. 10. 1973, p. 1.
(3) OJ No 148, 10. 8. 1966, p. 2701/66.
(4) OJ No L 361, 29. 12. 1973, p. 84.
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Article 2
This Regulation shall apply for the first time to the accountancy data of
the 1978 accounting year, beginning during the period between 1
January 1978 and 1 July 1978.
However, these provisions shall apply for the first time in France and
Ireland to the accounting data of the 1979 accounting year, and in Italyto the accounting data of the 1980 accounting year. The 1979 and 1980accounting years shall begin respectively during the periods from 1January to 1 July 1979 and from 1 January to 1 July 1980.
These provisions shall first apply in Greece to the accounting data for
the 1981 accounting year, beginning during the period between 1January 1981 and 1 July 1981.
These provisions shall apply for the first time in Spain and Portugal to
the accountancy data of the 1986 accounting year, beginning during the
period between 1 January and 1 July 1986.
Article 3
Regulation No 118/66/EEC is hereby repealed. It shall apply in its
entirety to the accountancy data of the accounting years preceding thosementioned in Article 2, whatever the date on which these data aretransmitted to the Commission.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.1977R2237 — EN — 01.01.2000 — 006.001 — 3
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ANNEX I
LAYOUTOFFARMRETURN
For each heading and column of the tables in this Annex, it is necessary to
refer to the definitions and instructions as laid down in Annex II. The
numbers in the columns of these tables are serial numbers of data in the
information media. These serial numbers are systematically indicated, even
for positions which will never be filled in (e.g. Table K, column area for
product 162 ‘Cow's milk’). The unallotted numbers are available for later use
and should be filled in with zero.
A. GENERAL INFORMATION ON THE HOLDING
Heading No and description SerialNo
1. Number of holding
— division 1
— subdivision 2
— serialNo of hol ding 3
2. Information on computer records
— number of records per holding 4
— sequence number of record 5
— number of 10-data groups 6
‘unused’ 7-19
3. Nationalsampl ing and weighting factors
‘unused’ 20
‘unused’ 21
‘unused’ 22
‘unused’ 23-30
4. Location of holding 31
5. Category of holding
— organic farming 32
— type of farming at the time of selection 33
— type of farming on the basis of the accountancy data 34
— economic size class at the time of selection 35
— economic size class on the basis of the accountancy
data 36
6. Dates of closure of accounts and creation of the
information medium
— date of closure of accounts 37— date of creation of the information medium 38
7. Less-favoured area 39
8. Irrigated UAA 40
9. Altitude 41
10. Other particulars concerning the holding
— days grazing on mountain or other pastures not
included in the UAA 42
— totalarea under shel ter 43
— structuralFunds Area 44
— areas with environmentalrestrictions 45
‘Unused’ 46-471977R2237 — EN — 01.01.2000 — 006.001 — 4
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B. TYPE OF OCCUPATION
Heading number and description Serialnumber
10. UAA in owner occupation 48
11. Rented UAA 49
12. UAA in share cropping 50
C. LABOUR
Heading number and descriptionCode
(1)Year of
birth
(2)Number
of annual
units
(3)Annual
time
worked
(hours)
(4)
A.Regularunpaidlabour
13. Holder/manager
14. Holder/not manager
15. Manager/not holder/C144/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C145/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C147/C14651
5552
5653
5754
58
59
6360
6461
6562
66
67 68 69 70
Number of
persons
16. Spouse(s) of holder(s) 71 — 72 73
17. Others 74 — 75 76
B. 18.Casualunpaidlabour ———7 7
C.Regularpaidlabour
19. Manager — 78 79 80
20. Others — — 81 82
D. 21.Paidcasuallabour ———8 3
D. NUMBER AND VALUE OF LIVESTOCK
Heading number and descriptionOpening valuation Closing valuationAverage
number
(5)Number
(1)Value
(2)Number
(3)Value
(4)
22. Equines 86 87 88 89 90
23. Calves for fattening 91 92 93 94 95
24. Other cattle under one year 96 97 98 99 100
25. Male cattle from one to less than two
years 101 102 103 104 105
26. Female cattle from one to less than two
years 106 107 108 109 110
27. Male cattle of two years or more 111 112 113 114 115
28. Breeding heifers 116 117 118 119 120
29. Heifers for fattening 121 122 123 124 125
30. Dairy cows 126 127 128 129 130
31. Cull dairy cows 131 132 133 134 135
32. Other cows 136 137 138 139 140
33.►M5Beehives ◄ 141 142 143 144 145
34.►M5Rabbits, breeding females ◄ 146 147 148 149 150
35.►M5‘Unallotted’ ◄ 151 152 153 154 155
36.►M5‘Unallotted’ ◄ 156 157 158 159 160
37.►M5‘Unallotted’ ◄ 161 162 163 164 1651977R2237 — EN — 01.01.2000 — 006.001 — 5
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Heading number and descriptionOpening valuation Closing valuationAverage
number
(5)Number
(1)Value
(2)Number
(3)Value
(4)
38.►M5Goats, breeding females ◄ 166 167 168 169 170
39.►M5Other goats ◄ 171 172 173 174 175
40. Ewes 176 177 178 179 180
41. Other sheep 181 182 183 184 185
42.►M5‘Unallotted’ ◄ 186 187 188 189 190
43. Piglets 191 192 193 194 195
44. Breeding sows 196 197 198 199 200
45. Pigs for fattening 201 202 203 204 20546. Other pigs 206 207 208 209 210
47. Table chickens 211 212 213 214 215
48. Laying hens 216 217 218 219 220
49. Other poultry 221 222 223 224 225
50. Other animals — 227 — 229 —
E. LIVESTOCK PURCHASES AND SALES
Heading number and descriptionPurchases of
animals
(1)Sales of
animals
(2)Farmhouse
consumption
and benefits
in kind
(3)
51. Equines 231 232 233
52. Cattle 234 235 236
54. Sheep 240 241 242
55. Goats 243 244 245
56. Pigs 246 247 248
57. Poultry 249 250 251
58. Other animals 252 253 254
F. COSTS
Heading number and description Serialnumber
Labourandmachinerycosts
59. Wages and socialsecurity 259
60. Contract work 260
61. Current upkeep of machinery and equipment 261
62. Motor fuels and lubricants 262
63. Car expenses 263
Specific livestockcosts
Feedingstuffs purchased for:
Grazing stock (equines,cattle,sheep,goats)
64. Concentrated feedingstuffs 264
65. Coarse fodder 265
66. Pigs 266
67. Poultry and other small animals 2671977R2237 — EN — 01.01.2000 — 006.001 — 6
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Heading number and description Serialnumber
Farm-produced feedingstuffs used on farm:
68. Grazing stock (horses, cattle, sheep, goats) 268
69. Pigs 269
70. Poultry and other small animals 270
71. Other specific livestock costs 271
Specific cropcosts
72. Seeds and seedlings purchased 272
73. Seeds and seedlings produced and used on the farm 273
74. Fertilizers and soil improvers 274
75. Crop protection products 275
76. Other specific crop costs 276
77. Specific forestry costs 277
Farmingoverheads
78. Current upkeep of land improvements and buildings 278
79. Electricity 279
80. Heating fuels 280
81. Water 281
82. Insurance 282
83. Taxes and other dues 283
84. Other farming overheads 284
Landcharges
85. Rent paid 285
86. Rentalval ue 286
87. Insurance for farm buildings 287
88. Taxes on land and buildings 288
Interestpaid
89. Interest and financialcharges paid of which rel ating to: 289
90. Loans for land and buildings 290
91. Of which: for purchase of land 291
92. Loans for working capitaland creditors 29293. Total293
G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL
Heading number and
descriptionAcquisition value
Opening
valuation
(3)Investments
Sales
(6)Deprecia-
tion
(7)Closing
valuation
(8)►M5
◄►M5
◄Before
deduction
of subsi-
dies
(4)Subsidies
(5)
94.►M6Land,
buildings and
rights◄►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄296 297 298 299 300 301
of which:
95. Agricultural land ►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄304 305 306 307 308 3091977R2237 — EN — 01.01.2000 — 006.001 — 7
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Heading number and
descriptionAcquisition value
Opening
valuation
(3)Investments
Sales
(6)Deprecia-
tion
(7)Closing
valuation
(8)►M5
◄►M5
◄Before
deduction
of subsi-
dies
(4)Subsidies
(5)
96. Permanent crops ►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄312 313 314 315 316 317
97. Land improve-
ments►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄320 321 322 323 324 325
98. Farm buildings ►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄328 329 330 331 332 333
99.►M6Acqui-
sition costs,
quotas and other
rights◄►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄336 337 338 339 340 341
100. Forest land
including
standing timber►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄344 345 346 347 348 349
101. Machinery and
equipment►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄352 353 354 355 356 357
102. Circulating
capital►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄360 361 362 363 364 365
103. Total ►M5
‘Unal-
lotted’
◄►M5
‘Unal-
lotted’
◄368 369 370 371 372 373
H. DEBTS
Heading number and descriptionOpening valuation Closing valuation
Total
(1)Of which for
Total
(5)Of which for
Land and buildings
Working
capital
(4)Land and buildings
Working
capital Total
(2)Of which
land
(3)Total
(6)Of which
land
(7)
104. Long- and medium-
term loans 374 375 376 377 378 379 380 381
105. Short-term loans and
creditors 382 383 384 385 386 387 388 389
106. Total390 391 392 393 394 395 396 397
I. VALUE ADDED TAX (VAT)
Heading number and description Serialnumber
107. VAT system
Subdivision of the VAT system400
401
108. VAT on sales 4021977R2237 — EN — 01.01.2000 — 006.001 — 8
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Heading number and description Serialnumber
109. VAT on purchases 403
110. VAT on investments 404
111. VAT refunded by tax authorities 405
J. GRANTS AND SUBSIDIES
Full details must be supplied
Heading
NoDescription Code (1) Amount
112 Grants and subsidies except those on costs
and purchase of animals— 408
113 Of which:
20 ‘open’ codes corresponding to the
categories defined in Annex II409
…to
448
114 Grants and subsidies on costs — 449
115 Of which:
10 ‘open’ codes corresponding to the head-
ings for the costs in question (headings 59 to
89)450
…to
469
116 Grants and subsidies on the purchase of
animals— 470
117 Of which:
5 ‘open’ codes corresponding to the head-
ings for the categories of animals purchased
(headings 51 to 58)471
…to
480
118 Total481
119 ‘Unused’ — 482
Differences from previous accounting years — 483
(1) Enter the heading for the categories of animals, products, costs or direct aids concerned.
K. PRODUCTION (excluding animals) (headings 120 to 375)
Product
(headin-
g)Type of
crop
(code)Missing
data
(code)AreaProduc-
tion for
the
account-
ing yearOpening
valua-
tionSalesFarm-
house
consum-
ption
and
benefits
in kindClosing
valua-
tionFarm
use
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
488 489 490 491 492 493 494 495 496 497
4 9 8 —————————
————————— (1)
(1) Last serialNo = 487 + (10 × number of products entered).1977R2237 — EN — 01.01.2000 — 006.001 — 9
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L. QUOTAS AND OTHER RIGHTS (heading 401)
Quot-
ao r
right
(hea-
ding)Type of
data codePayments ReceiptsOpening
valuationDeprecia-
tionClosing
valuationTaxes
(inc.
super
levy)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
401 1 =
capital
2=
incomeunal-
lottedcode 1 =
value of
purchas-
es
code 2 =
payments
for usecode 1 =
value of
sales
code 2 =
receipts
for usecode 1 =
value
code 2 =
unal-
lottedcode 1 =
value
code 2 =
unal-
lottedcode 1 =
value
code 2 =
unal-
lottedunal-
lottedcode 1 =
unallotted
code 2 =
value
M. DIRECT PAYMENTS FOR ARABLE CROPS AND BEEF — under
CouncilRegul ations (EC) No 1251/1999 and (EC) No 1254/1999 (headings
601 to 650 and 700 to 769)
Product
or
product
combi-
nation
(headin-
g)Number
of basic
units for
paymen-
tsTotal
aidRefer-
ence
amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
xxx unused unused unused
N. DETAILS OF PURCHASES AND SALES OF LIVESTOCK
Cate-
gory of
live-
stock
(headin-
g)Number
of
animals
purchas-
edValue of
purchas-
esNumber
of
animals
soldValues
of sales
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
Xxx unused unused unused1977R2237 — EN — 01.01.2000 — 006.001 — 10
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ANNEX II
DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM
RETURN
I. GENERAL DEFINITIONS AND INSTRUCTIONS
(a) The data on the farm return should relate to a single agricultural holding and
to a single accounting year of 12 consecutive months.
(b) Data in the farm return concern the agricultural holding exclusively. These
data refer to activities of the holding itself and if appropriate to both forestry
and tourism connected with the farm. Nothing connected with any non-
farming activities of the holder or of his family, or with any pension, private
accounts, property extraneous to the agricultural holding, personal taxation,
private insurance, etc., is to be taken into account in preparing the farm
returns.
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 heading 181 (other products and receipts).
In any case, 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 headings 94 to 101.
(c) Data given in a farm return are to be taken from accounts consisting of entries
made systematically and regularly throughout the accounting year.
(d) The accountancy data are expressed in money terms:
— either without VAT,
— or with VAT in the circumstances mentioned below (see headings 107 to
111).
(e) The accountancy data in money terms are expressed without 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 headings 112
to 119).
(f) The data in a farm return should be given in the following units and with the
following degrees of accuracy:
— values: values in euro or in national monetary units without decimal
points. However, for nationalcurrencies where the unit represents a l ow
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 nationalcurrency units,
— physicalquantities: in quintal s (q = 100 kg) except in the case of eggs,
which will be expressed in thousands, and wine and related products
which will be expressed in hectolitres,
— areas: in ares, except in the case of mushrooms which will be expressed in
square metres of totalcropped area,
— average livestock numbers: to 1 decimal place, except for poultry and
rabbits, which are to be given in whole numbers, and bees which are to be
given in number of hives,
— labour units: to 2 decimal places.
Fixed positions (see Tables A to J of Annex I) where nothing is to be
indicated should be filled in with zeros.1977R2237 — EN — 01.01.2000 — 006.001 — 11
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For the products entered in Table K, transactions relating to quotas and other
prescribed rights entered in Table L, direct aids entered in Table M and
details of purchases and sales of livestock entered in Table N, zeros should be
filled in for the positions where there is nothing to be indicated.
(g) After being checked, the information medium containing the accountancy
data of the farm return is to be sent under confidentialcover by the l iaison
agency to the European Commission, Directorate-Generalfor Agricul ture,
Unit for Analysis of the Situation of Agricultural Holdings.
II. DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL
ITEMS IN THE FARM RETURN
1.Holdingnumber
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 if 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:Serial No 1 — Division : a code number is to be given, corresponding to the
code set in Annex I to Commission Regulation (EEC) No 1859/82 (OJ L 205,
13.7.1982, p. 5).
Serial No 2 — 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
statisticalunits (NUTS)’ establ ished by the StatisticalOffice of the European
Communities in cooperation with the nationalinstitutes 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 gross margin are calculated.
Serial No 3 — Serial number of the holding .
2.Particulars concerningcomputerrecords
The data corresponding to the first five serialnumbers constitute the l abelof
a holding. They are repeated at the top of each record. The sixth datum of
each holding gives the number of indivisible 10-data groups.
3.Nationalsamplingandweightingfactors
Serial No 20 —:
Serial No 21 —:
Serial No 22 —:1977R2237 — EN — 01.01.2000 — 006.001 — 12
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4.Locationoftheholding
The number given is that of the most appropriate basic geographicalunit
(preferably the parish) in which the holding is located.
A map of these units with their numbers is to be sent to the Commission. Any
significant changes to the boundaries of these geographicalunits shoul d be
brought to the attention of the Commission.
5.Categoryofholding
Serial No 32 — Organic farming : an indication is to be given whether the
holding applies organic production methods, within the meaning of Council
Regulation (EEC) No 2092/91, in particular Article 6 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;
3 = the holding is converting to organic production methods or applies
both organic and other production methods.
Serial No 33 : Holding category code (in accordance with Annex II to
Commission Decision 85/377/EEC (OJ L 220, 17.8.1985, p. 1) at the time of
selection for the accounting year in question.
Serial No 34 : Classification code in accordance with the abovementioned
Decision on the basis of the accountancy data for the year in question.
Serial No 35 : Economic size-class code of holding (in accordance with
Annex III to Decision 85/377/EEC) at the time of selection to accounting
year in question.
Serial No 36 : Economic size-class code of holding in accordance with the
abovementioned Decision on the basis of the accountancy data for the year in
question.
6.Datesofclosureofaccountsandcreationoftheinformationmedium
Serial No 37 — Date of closure of the accounting year : for example
30.6.2000 or 31.12.2000.
Serial No 38 — Date of creation of the information medium : for example
15.8.2001.
7.Less-favouredarea
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 provisions of
Articles 18 to 20 of Regulation (EC) No 1257/1999. 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 to 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.
8.IrrigatedUAA
Utilised agricultural area other than under glass, actually irrigated during the
year with fixed or movable equipment, whatever the process used (sprinklers,
flooding).
9.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.1977R2237 — EN — 01.01.2000 — 006.001 — 13
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10.Otherparticularsconcerningtheholding
Serial number 42 — Grazing on mountain or other pasture not included in
the UAA : Number (whole) of LSU grazing days by farm animals on land not
included in the UAA.
The LSU grazing day is a unit equivalent to one day's grazing by one dairy
cow, or one bovine animalor one horse more than two years ol d. The grazing
days for cattle and horses less than two-years old, goats and sheep are
converted into grazing days per LSU by applying the coefficients 0,5, 0,2 and
0,15 respectively.
Serial number 43 — Total area under shelter : expressed in ares on which, in
principle, crops of type 5 may be grown: i.e. crops 138, 141 and 156 and also
crops 143, 285 and 157 of type 5.
‘Under shelter’ is taken to mean greenhouses, permanent frames and heated
tunnels but does not include unheated plastic tunnels, cloches or any other
portable frame (see the definition for crops 138, 141 and 156 in Table K).
‘Total’ area is taken to mean the total land surface area ‘under shelter’,
whatever its use (hence including paths). For ‘multistorey’ greenhouses the
surface area is counted only once.
Serial number 44 — 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 provisions of Articles 3, 4 or 6 of Council Regulation
(EC) No 1260/1999. The following code numbers are to be used:
5 = the majority of the utilised agricultural area of the holding is not
situated in an Objective 1 or Objective 2 area or in an area eligible to
transitionalsupport, within the meaning of Regul ation (EC) No 1260/
1999, in particular Articles 3, 4 and 6 thereof;
6 = the majority of the utilised agricultural area of the holding is situated in
an Objective 1 area, within the meaning of Regulation (EC) No 1260/
1999, in particular Article 3 thereof;
7 = the majority of the utilised agricultural area of the holding is situated in
an Objective 2 area, within the meaning of Regulation (EC) No 1260/
1999, in particular Article 4 thereof;
8 = the majority of the utilised agricultural area of the holding is situated in
an area eligible to transitional support, within the meaning of Article 6
of Regulation (EC) No 1260/1999.
Serial number 45 — Area with environmental restrictions : 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 provisions of Article 16 of
Regulation (EC) No 1257/1999. 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 with environmentalrestrictions, within the meaning
of Article 16 of Regulation (EC) No 1257/1999;
2 = the majority of the utilised agricultural area of the holding is situated in
an area with environmentalrestrictions, within the meaning of Articl e
16 of Regulation (EC) No 1257/1999.
B. TYPE OF OCCUPANCY OF UAA
10.UAAinowneroccupation
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) of which the farmer is the owner, tenant for life or lease
holder and/or UAA held on similar terms.1977R2237 — EN — 01.01.2000 — 006.001 — 14
▼B
▼B
11.RentedUAA
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) 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 utilized agricultural area held on similar
terms of tenure. Rented area does not include land the harvest of which is
bought as a standing crop or which is rented for a period of less than one
year (1).
12.UAAinsharecropping
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) farmed jointly by the grantor and the share cropper on the
basis of a share-cropping agreement and/or utilized agricultural area farmed
on similar terms.
C. LABOUR
By labour is meant all persons who have been engaged on work on the farm
during the accounting year (2) (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 under farm costs).
The following categories of labour are to be distinguished:1977R2237 — EN — 01.01.2000 — 006.001 — 15
(1) The sums paid for the purchase of standing crops or for the rental of land for less than
one year should be given under headings 65 to 67 (purchased feedingstuffs) in the case ofgrassland or fodder crops and under heading 76 (other specific crop costs) in the case ofmarketable crops (products which are usually marketed).
Marketable crops bought standing or coming from land rented for a period of less than
one year should be given without specifying the area in question (cf. instructionsconcerning area, column 4, table K).
(
2) In the case of mutualassistance between hol dings, 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 inthe form of work is offset by the supply of machinery). When the exchange of services ison 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 isone of the following:
(a) assistance received in the form of work is offset by a service of another kind (e.g. the
supply of machinery): working time received is recorded as paid farm work (heading
20 or 21, depending on whether the labour is employed on the farm on a regularbasis or otherwise); the value of the assistance given is recorded both as productionunder the corresponding heading (in this example: heading 177: ‘Contract work forothers, including hiring out of equipment’) and as a cost (under heading 59 ‘Wages
and socialsecurity’);
(b) assistance given in the form of work is offset by services of a different kind (e.g. the
supply of machinery): in this situation the working time provided and any relatedwages are left out of consideration; the value of the service received is recorded asan input under the corresponding heading (in this example: heading 60 ‘Contract
work and machinery hire’).
▼B
A.Regularunpaidlabour
Unpaid labour or labour which receives less remuneration (in cash or in
kind) than the amount normally paid for the services rendered (1) and
which during the accounting year participated (outside normalhol idays)
for at least a whole day of each week in the work of the holding (2):
The following are subcategories:
13.Holder/manager (3)(4)
Person who assumes economic and legal responsibility for the holding
and undertakes its day-to-day management.
14.Holder/not manager (4)
Person who assumes economic and legal responsibility for the holding
without undertaking its day-to-day management.
15.Manager/not holder (4)
Person who undertakes day-to-day management of the holding
without assumption of economic and legal responsibility for it.
16.Spouse(s) of holder(s) (5)
17.Other regular unpaid labour (5)
Regular unpaid labour not included in the preceding headings.
B. 18.Casualandseasonalunpaidlabour
Unpaid labour which has not worked regularly on the holding during the
accounting year is aggregated under this heading.
C.Regularpaidlabour
Labour paid (in cash and/or in kind) on the normalscal e 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 subcategories are to be shown:
19.Farm manager
Salaried person undertaking the day-to-day management of the
holding.
20.Others
All regular paid labour (excepting the holding's salaried manager) is
aggregated under this heading.1977R2237 — EN — 01.01.2000 — 006.001 — 16
(1) Such payment should not appear in farm costs.
(2) 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 ofhours actually worked) as regular labour.
The following cases or similar ones may arise:
(a) specialproduction conditions on the farm for which l abour is not required
throughout the year: e.g. olive or vine holdings, and farms specializing in theseasonal fattening of animals or in the production of fruit and vegetables in the open;
(b) absence from work other than for normal holidays, e.g. military service, illness,
accident, maternity, extended leave, etc.;
(c) joining or leaving the holding;
(d) totalcessation of work on the hol ding due to accidentalcauses (fl ood, fire, etc.).
(
3) In the case of share cropping the share cropper is indicated as holder/manager.
(4) The function performed is indicated by a code number in column (1), i.e.:
1 = holder/manager,
2 = holder/not manager,3 = manager/not holderIn the case of an incorporated holding (legal person) the code number is 9.When the function is performed by severalpersons (e.g. two brothers, father and son, …)
each one is recorded in decreasing order of responsibility; in the event of equal
responsibility, decreasing order of age is used. Thus the data concerning the personassuming the greatest responsibility are recorded in positions 51 to 54; those concerningthe person next in responsibility in positions 55 to 58, etc.
(
5) The number of persons in this labour category should be indicated (column 1). Where
there are severalhol ders, there may be more than one spouse.
▼B
D. 21.Casualandseasonalpaidlabour
Paid labour which did not regularly work on the holding during the
accounting year (including piece workers) is aggregated under this
heading.
Each heading includes the following data:Yearofbirth (column 2)
The year of birth should be given only for the holder(s) and/or manager(s)
(categories 13 to 15 and 19) using the last two figures of the year.
Totalworkforce:numberofannualunits (column 3)
The total work force regularly employed is expressed in numbers of annual units.
A person who spends his entire annual working time employed on the holding (a
full-time worker) represents one ‘annual unit’, even if his actual working time
exceeds the normalannualworking time in the region under consideration and on
the same type of holding. A person who does not work the whole year on the
holding represents a fraction of an ‘annual unit’.
The ‘annualunit’ of each such person is obtained by dividing his actualannual
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 (
1).
Timeworked (column 4)
Time worked should be indicated in hours. It should refer to the time actually
devoted to the work of the holding (1).
The time worked by piece-work labour is estimated by dividing the total amount
paid for the work by the hourly wage of a worker employed on a time basis.
WorkonanagriculturalholdingWork on the holding includes all the work of organization, supervision and
execution, both manualand administrative, done in connection with the normal
running of the holding, e.g.:
— organization and management (farm sales and purchases, bookkeeping, etc.);
— field work (ploughing, sowing, harvesting, orchard maintenance, etc.);— livestock husbandry (feed preparation, feeding of animals, milking, care of
livestock, etc.);
— storage, market preparation and processing on the farm (ensiling, threshing,
packing, etc.);
— maintenance work on buildings, machinery, equipment, hedges, ditches, etc.;
— transport for and carried out by the labour of the holding;— other work directly connected with farm work:
— forestry work (on woodland included in the agricultural holding),
— work concerning tourism (maintenance of camping, sport or recreation
grounds, riding facilities, letting of cottages, etc.) where these are
ancillary to and overlap with the work of the holding to such an extent that
it is in practice impossible to dissociate the tourism activities from the
normal agricultural work of the holding (
2),
— contract work for others where this is occasionaland done with farm
equipment (payment for this is included in the production of the holding).
The following are not included in the work of the holding:
— work to produce fixed assets (construction or major repairs of buildings or
machinery, planting of orchards, demolition of buildings, felling of fruit trees,
etc.),
— work performed for the household of the holder or manager,
— specialactivities such as attendance at professionalmeetings, business travel ,
visits to markets other than to purchase items for or to sell items for the
holding, etc.1977R2237 — EN — 01.01.2000 — 006.001 — 17
(1) When a person is incapable of performing normal duties (as done by a worker in the
prime of life) — for example because of disablement — the total for such a person isadjusted by the appropriate fraction; the working time given should correspond to thehours which would have been taken by a fit person to do the work.
(
2) In this case the earnings and inputs relating to tourism are included under products (cf.
heading 179) and farm inputs respectively.
▼B
D. NUMBER AND VALUE OF LIVESTOCK
The following categories of stock should be distinguished:
22. EQUINES (all ages)
Included are race- and riding horses
23. CALVES FOR FATTENING
Calves for fattening usually slaughtered before the age of five months.
24. OTHER CATTLE LESS THAN ONE YEAR OLD
25. MALE CATTLE FROM ONE TO LESS THAN TWO YEARS OLD26. FEMALE CATTLE FROM ONE TO LESS THAN TWO YEARS OLD
Excluding female bovine animals which have calved
27. MALE CATTLE TWO YEARS OLD OR MORE
28. BREEDING HEIFERS
Female bovine animals two years old or more which have not yet calved and
are intended for breeding.
29. HEIFERS FOR FATTENING
Female bovine animals two years old or more which have not yet calved and
which are not intended for breeding.
30. 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.
31. CULL DAIRY COWS
Dairy cows after their finall actation.
32. OTHER COWS
1. Female bovine animals which have calved (including those less than two
years old) which are kept exclusively or principally for production of
calves and whose milk is not used for human consumption or processing
as dairy products;
2. Cows for work;
3. Cull cows (whether or not fattened before slaughter).
Headings 23 to 32 also include the corresponding categories of buffaloes and
female buffaloes.
33.►
M5BEEHIVES, TO BE INDICATED IN NUMBER OF HIVES ◄
34.►M5RABBITS, BREEDING FEMALES ◄
35.►M5‘UNALLOTTED’ ◄
36.►M5‘UNALLOTTED’ ◄
37.►M5‘UNALLOTTED’ ◄
38.►M5GOATS, BREEDING FEMALEs ◄
39.►M5OTHER GOATS — GOATS OTHER THAN BREEDING
FEMALES INCLUDED UNDER HEADING 38 ◄
40. EWES
Ewes one year old or more intended for breeding.
41. OTHER SHEEP
Sheep of all ages excluding ewes.
42.►M5‘UNALLOTTED’ ◄
43. PIGLETS
Piglets of less than 20 kg live weight.1977R2237 — EN — 01.01.2000 — 006.001 — 18
▼M5
▼B
▼B
44. BREEDING SOWS
Breeding sows of 50 kg or more excluding cull sows (cf. heading 46 ‘Other
pigs’).
45. PIGS FOR FATTENING
Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars
(cf. heading 46 ‘Other pigs’).
46. OTHER PIGS
Pigs of 20 kg live weight or more excluding breeding sows (cf. heading 44)
and pigs for fattening (cf. heading 45).
47. TABLE CHICKENS (1)
Excluding laying hens and cull hens.
48. LAYING HENS (1)
Including pullets, laying hens and cull hens. Pullets are young hens which
have not yet begun to lay.
49. OTHER POULTRY (ducks, turkeys, geese, guinea fowl) (1)
50. OTHER ANIMALS
The following data are given for each category of animals:
Openingvaluation (columns 1 and 2)
—Number (column 1)
Number of livestock belonging to the holding at the beginning of the
accounting year, whether or not they are on the holding at that time.
—Value (column 2)
Value of livestock belonging to the holding at the opening of the accounting
year, determined on the basis of prices obtaining at that time.
Closingvaluation (columns 3 and 4)
—Number (column 3)
Number of livestock belonging to the holding at the end of the accounting
year, whether or not they are on the holding at that time.
—Value (column 4)
Value of livestock belonging to the holding at the end of the accounting year,
determined on the basis of prices obtaining at that time.
Average number (column 5)
The average number is expressed to one decimal place, except for poultry where
whole numbers should be given. 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 year.
The average number is determined either by means of periodicalinventories or by
the recording of arrivals and departures. It includes all animals present on the
holding, including animals raised or fattened under contract (2) and animals taken
or given into agistment for the period of the year during which they are present on
the holding.
E. LIVESTOCK PURCHASES AND SALES
The following categories of animals are specified:
51. Equines52. Cattle
Heading 52 also includes sales and purchases of buffaloes.1977R2237 — EN — 01.01.2000 — 006.001 — 19
(1) Not including chicks.
(2) 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 doesnot assume the financial risk normally associated with the rearing or fattening of such
animals.▼M5
▼M5
54. Sheep
55. Goats56. Pigs
57. Poultry
58. Other animals
The following data are given for each category of animal:
Livestockpurchases (column 1)
Total livestock purchases during the accounting year (including purchasing
costs). The related grants and subsidies are not deducted from the total of these
purchases, but are specified under heading 116 (see instructions regarding this
heading).
Livestocksales (column 2)
Total livestock sales during the accounting year. The related grants and subsidies
are not included in the sales total, but are specified under heading 112 (see
instructions regarding this heading). When the marketing costs, if any, are known
they are not deducted from the sales total, but are given under heading 71 (‘Other
specific livestock costs’).
Farmhouseconsumptionandbenefitsinkind (column 3)
Value of the livestock consumed by the farm household or used for benefits in
kind during the accounting year, assessed at the ex-farm price.
F. COSTS
Farm costs (in cash and in kind) relate to the ‘consumption’ of productive
resources (including farm use) of the output of the farm during the accounting
year or to the ‘consumption’ of those resources during the accounting year. When
certain expenditure relates partly to private use and partly to farm costs (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 expenditure on 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 shown separately. The costs relating to ‘consumption’ of
capitalassets are represented by depreciation (
1), hence expenditure on acquisition
of capitalassets shoul d not be treated as a farm cost. 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 insurancepolicy 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 heading 114 (cf. instructions regarding that
heading) (2).
Costs also include any expenditure on purchases relating to each cost item.
Costs are classified as follows:
59.Wagesandsocialsecuritycostsforpaidlabour
This item includes the following:
— salaries and wages actually paid in cash to wage earners irrespective of
the basis of remuneration (piece work 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
(example: absence from work due to an accident, vocational training,
etc.),1977R2237 — EN — 01.01.2000 — 006.001 — 20
(1) For instructions on depreciation see headings 94 to 103.
(2) Investment grants and subsidies are shown under headings 94 to 103.▼B
▼B
— 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),— socialsecurity payments incumbent upon the empl oyer and those paid by
him on behalf of and instead of the employee,
— occupationalaccident 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
heading ‘Other farming overheads’.
60.Contractworkandmachineryhire
This item includes the following:
— totalexpenditure in respect of work on the farm carried out by
agricultural contractors. The sum generally includes payment for the
use of equipment and personneland, depending on the work, the cost of
the materials employed (e.g. crop-protection products); when the amount
in question is known, it is deducted from the item ‘Contract operations’
and entered under the corresponding code number (e.g. crop protection
products),
— cost of hiring or leasing machines driven or used by the farm's labour.
61.Currentupkeepofmachineryandequipment
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 code number includes purchases of minor equipment, the cost of
saddlery and horse shoeing, the purchase of tyres, forcing frames, protective
clothing for insanitary work, detergents for thecleaning of equipment in
general(
1), and the proportion of the cost of private cars corresponding to
their use for farm purposes (see also heading 63).
Major repairs which increase the value of equipment, compared with its value
before repairs, are not included under this heading (see also instructions on
depreciation below).
62.Motorfuelsandlubricants
This heading also includes the proportion of fuel and lubricant costs for
private cars corresponding to their use for farm purposes (see also heading 63
below).
Where petroleum products are employed both as motor fuels and as heating
fuels, the total sum is divided into two headings:
62. ‘Motor fuels and lubricants’,
80. ‘Heating fuels’.
63.Carexpenses
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
heading.
FeedingstuffsFeedingstuffs are divided into those purchased and those produced and used on
the farm.
The purchased feedingstuffs include mineral licks, milk products (bought or
returned to the farm) and products for the preservation and storage of
feedingstuffs, 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
feedingstuffs.1977R2237 — EN — 01.01.2000 — 006.001 — 21
(1) Detergents used for cleaning livestock equipment (e.g. milking machines) are entered
under heading 71 (other specific livestock costs).
▼B
Feedingstuffs purchased for grazing stock are subdivided into concentrated
feedingstuffs (1) 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) (2).
Feedingstuffs produced and used on the farm include saleable farm products used
as feedingstuffs (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:
Purchasedfeedingstuffsfor:
Grazing stock (equines, cattle, sheep, goats)
64. Concentrated feedingstuffs
65. Coarse fodder
66.Pigs
67.Poultry and other small animals
Farm-producedfeedingstuffsusedonfarmsfor:
68.Grazing stock (equines, cattle, sheep, goats)
69.Pigs
70.Poultry and other small animals
71.Otherspecific livestockcosts
All expenditure relating directly to livestock production for which there is no
separate provision in the other cost headings: veterinary fees, medicines, stud
fees, artificialinsemination, castration, mil k tests, subscription and registra-
tion in herdbooks, detergents for cleaning livestock equipment (e.g. milking
machines) (3), packing materials for livestock products and supplies for
processing of 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, occasional purchases, complementary to the
production of the holding, of animal products (e.g. milk) processed on the
holding, etc.
72.Seedsandseedlingspurchased
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 heading 96 ‘Permanent crops’ or under
heading 100 ‘Forest land’. 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 heading except for those relating to
forests linked to the agricultural holding which are to be entered under
heading 77 ‘Specific forestry costs’.
73.Seedsandseedlingsproducedandusedonthefarm
All seeds and seedlings (including bulbs, corms and tubers) produced and
used on the farm.
74.Fertilizers andsoilimprovers (3)
All purchased fertilizers and soil improvers (e.g. lime) including compost,
peat and manure (excluding manure produced on the holding).
75.Cropprotectionproducts (4)
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 the1977R2237 — EN — 01.01.2000 — 006.001 — 22
(1) The heading ‘Concentrated feedingstuffs’ includes in particular oilcakes, compound
feeds, cereals, dried grass, dried sugar beet pulp, fish and meat meal, milk and dairyproducts, minerals and products for the preservation and storage of such feedingstuffs.
(
2) Expenditure on work carried out by agricultural contractors for the production of coarse
fodder, e.g. silage, is entered under heading 60 ‘Contract work’.
(3) Detergents used for cleaning equipment in general are given under heading 61 ‘Current
upkeep of machinery and equipment’.
(4) Fertilizers and soil improvers as well as protective materials used for forests forming part
of the agricultural holding are to be entered under heading 77 ‘Specific forestry costs’.
▼B
protection materials used is not separately known, the total should be entered
under heading 60 ‘Contract work’
76.Otherspecific cropcosts (including permanent meadows and grassland)
All costs having a direct connection with crop production for which there is
no separate provision in the other cost headings: 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
and processing 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, occasional purchases,
complementary to the production of the holding, of crop products (e.g.
grapes), processed on the holding, etc.
77.Specificforestrycosts
Fertilizers, protective materials, miscellaneous specific costs. Labour costs,
contract work and mechanization are not included; these are shown under the
appropriate cost headings.
78.Currentupkeepoflandimprovementsandbuildings
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 heading (1).
The cost of major repairs to buildings which increases their value (major
maintenance) is not included under this heading, even if the cost of such
work is borne by the tenant (see instructions concerning rent paid, heading
85). These costs are shown in heading 98 ‘Farm buildings’.
79.Electricity
Consumption of electricity for all farm purposes.
80.Heatingfuels
Consumption of heating fuels for all farm purposes including the heating of
glasshouses.
81.Water
Cost of connection to the mains and consumption of water for all farm
purposes including irrigation. (The costs of using farm-owned water
equipment are to be entered in the appropriate headings: depreciation of
machinery and equipment, current upkeep of machinery and equipment,
motor fuels, electricity).
82.Insurance
All insurance premiums covering farm risks, such as the holder's third-party
liability, fire, flood, insurance against death of livestock and damage to crops,
etc., except insurance premiums covering accidents at work shown under
heading 59 and insurance premiums concerning the farm buildings in owner
occupation which in the case of tenant farming are normally paid by the
landlord. The latter premiums (if necessary estimated) are shown under
heading 87.
83.Farmtaxesandotherdues
All taxes and other dues relating to the farm, including those levied in
connection with environmentalprotection measures, but excl uding VAT and
those levied on land, buildings or labour. The personal taxes of the holder are
not to be counted as farm costs.
84.Otherfarmingoverheads
All other farming costs not mentioned under the preceding headings
(accountants' fees, secretarialservices and office expenses, tel ephone
charges, miscellaneous contributions and subscriptions, etc.).
85.Rentpaid
Rent paid (in cash or in kind) for rented land and buildings. This heading
covers costs which are paid by the tenant on behalf of and in lieu of the
owner (e.g. land tax and depreciation in respect of major repairs whose cost
is borne by the tenant) and which cannot be recovered by the tenant. Only the1977R2237 — EN — 01.01.2000 — 006.001 — 23
(1) The purchase of building materials for new investments should be entered in the
‘investments’ column of headings 94 ‘Agricultural land and farm buildings’, 97 ‘Land
improvements’ and/or 98 ‘Farm buildings’.
▼B
farm business part of the rentalval ue of the tenant's farmhouse (when this is
covered by the rent) is included.
86.Rental value of land and buildings in owner-occupation or share
cropping
Amount of rent currently paid for comparable land (including buildings,
plantations and woodland), including only the farm business part of the rental
value of the dwellinghouse.
The rental value of any buildings belonging to the holder but situated on
rented land is also included in the heading. If not otherwise laid down, therental value of these buildings is determined on the basis of actual costs
(depreciation and interest, taxes and insurance).
87.Insurancepremiumsforfarmbuildings
Insurance premiums (fire, flood, etc.) for the buildings in owner occupation,
which in the case of tenant farming are normally paid by the landlord. If all
insurances are covered by a single policy, the part of the premiums relating to
the holding's buildings is to be estimated.
88.Taxesandotherchargesonlandandbuildings
Taxes, rates and other charges payable in respect of the ownership of
farmland and buildings in owner-occupation and share-cropping.
89.Interestandfinancialchargespaid
Interest and financialcharges on borrowed capital(l oans) obtained for farm
purposes ►
M5 ◄.
If the data are available in the farm accounts, the following details should
also be supplied.
This information is compulsory.
90.Interestandfinancialchargespaidonloansobtainedforthepurchaseof
landandbuildings (1)
91. Of which: Interest and financial charges paid on loans obtained for the
purchase of land (1)
92.Interestandfinancialchargespaidonloansabtainedtofinanceworking
capital(livestock,deadstockandcirculatingcapital) and to creditors (1).
93.Total
Totalof headings 59 to 89.
G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING
CAPITAL
The following breakdown is required:
94.Agriculturallandandfarmbuildings
Totalof headings 95 to 99 bel ow. Headings 95, 97 ►M5 ◄
and 99 are to be completed where the relevant data are available in the
accounts.
95.Agriculturalland
Agricultural land in owner-occupation (2).
96.Permanentcrops
All plantations (excluding woods and forests) belonging to the holder
irrespective of type of occupancy of the land.
The heading must be completed and the amounts included therein are
subject to depreciation at column 7, position 316.1977R2237 — EN — 01.01.2000 — 006.001 — 24
(1) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question.
(2) Where this information is not available in the farm accounts, the figure 1 is entered in the
space in question. Even if this is the case the corresponding data should be included withthe data under heading 94. The corresponding amount under headings 97, 98 and
possibly 99 is to be depreciated.▼M5
▼B
▼M5
▼B
97.Improvementstoland
Improvements to land (for example: fencing, drainage installations)
belonging to the holder irrespective of the type of occupancy of the land (1).
98.Farmbuildings
Buildings belonging to the holder whatever the type of occupancy of the
land►M5 ◄.
The heading must be completed and the amounts entered therein are subject
to depreciation at column 7, position 332.
99.►M6 Acquisitioncosts,quotasandotherrights ◄
Solicitor's fees, registration fees, etc. relating to the acquisition of
agricultural land or farm buildings (1).
Transactions relating to the sale and/or of reference quantities of milk and
sugar beet and to transfers of prescribed right and obligations, such as the
transfer of reference livestock.
100.Forestlandincludingstandingtimber
Forest land in owner occupation included in the agricultural holding,
including the corresponding acquisition costs.
101.Machineryandequipment
Tractors, motor cultivators, lorries, vans, cars (2), major and minor farming
equipment.
102.Circulatingcapital
Circulating capital consists of the following:
(a) stocks,
products of the holding and supplies in store;
(b) other circulating capital;
— value of cultivations (limited to the value of fertilizers, soil
improvers, seeds and seedlings used for the growing crop, excluding
seedlings for permanent crops),
— holdings of agricultural shares (shares in cooperative or other
organizations whose services are used by the holding);
— sundry debtors;
amounts receivable in the short-term in respect of sales of produce
or fixed assets or the provision of services,
sums paid in advance for goods and services,
— cash balances (in hand, at the bank, in postal giro account)
necessary for running the holding.
Interest received on bank accounts should be entered under heading
178.
Where it is not possible to determine the exact amount of circulating capital,
a global assessment can be made. This may consist of an estimate of the
average capital invested in the production process, allowance being made
for the duration of the investment. In this case the totals of circulating
capital at the opening valuation and at closing valuation are the same.
103.Total
Totalof headings 94, 100, 101 and 102.
The following data should be indicated under each heading:1977R2237 — EN — 01.01.2000 — 006.001 — 25
(1) Where this information is not available in the farm accounts, the figure 1 is entered in the
space in question. Even if this is the case the corresponding data should be included withthe data under heading 94. The corresponding amount under headings 97, 98 andpossibly 99 is to be depreciated.
(
2) See also below ‘value at opening valuation’.▼M5
▼B
▼M6
▼B
▼B
Acquisitionvalue (columns 1 and 2)
Openingvaluation (column 3)
Value of goods on the day of valuation. For goods subject to depreciation
(including any major repairs already effected) the accounting value is determined
according to the period of depreciation still to run. ►M5The accounting value is
calculated on the same basis as depreciation; i.e. the replacement value (1).◄
Land is valued on the basis of prices (net of acquisition costs) applying in the
region for non-rented land of similar situation and quality sold for agricultural
purposes (valutations made on the transfer of property between relatives are not
taken into account in determining the value) (2).
Where the costs of private cars used for farming purposes are divided between
headings 61 (current upkeep of equipment) and 62 (fuels and lubricants), the farm
business share of the value of the cars is included under deadstock. However, if
the cost of use of private cars for farming purposes is calculated arbitrarily (cf.
heading 63) private cars are not to be included under deadstock.
Investments (columns 4 and 5)
Totalexpenditure 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 4 and the amount of the grants and
subsidies in column 5.
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 (cf. heading 61 ‘Current upkeep
of machinery and equipment’, heading 72 ‘Seeds and seedlings purchased’,
heading 77 ‘Specific forestry costs’).
When payment is made on fixed interest debenture bonds, these are assessed on
the basis of their cash value.
Sales (column 6)
Totalsal es of assets during the accounting year.Depreciation (column 7)
The depreciation to be shown is the actualamount of depreciation over the
accounting year as shown in the accounts. ►
M5It is determined on the basis of
the replacement value (i.e. the value new at current prices, of a similar asset). ◄
Depreciationofplantations
The cost of young trees and bushes for a new plantation represents a capital asset
subject to depreciation.
Only plantations which are the property of the holder (irrespective of the type of
occupancy of the land) are subject to depreciation.
The following rates of linear depreciation are given for guidance only:1977R2237 — EN — 01.01.2000 — 006.001 — 26
(1) The replacement value (purchase price of a similar asset at current prices) can be
determined either on the basis of current prices or on the basis of the prices index
(generalor specific) for the assets in question (machinery, buil dings, etc.).
(2) In Germany and Ireland land is assessed on the basis of its value for agricultural
purposes. This value is given in the farm return. The liaison agencies concerned informthe Commission of the method used to value the land in the various divisions and of any
statistical data available on the corresponding market values.▼M5
▼B
▼M5
▼B
▼B
Plantations Annual rate of
depreciation (%)
Apple low standard > 750 trees/ha 7
750 to 1 500 trees/ha 8
> 1 500 trees/ha 10
medium standard 5tall standard 4
Pear low standard 6
medium standard 5tall standard 4
Quince 6
Cherry low standard 7
medium standard 6tall standard 5
Plum low standard 10
medium standard 7tall standard 5
Apricot medium standard 7
Peach low standard 12
medium standard 10
Walnut low standard 4
medium standard 4
tall standard 4
Hazelmedium standard 7Almond medium standard 4
Gooseberry bush 12
Currant bush 12Fig medium standard 5Prickly pear medium standard 4
Persimmon medium standard 10
Vine large size 7
medium size 6
small size 5
Olive low standard 5
tall standard 2
Citrus 4
Raspberry 15
Blackberry 15
Artichokes 20
Asparagus 20
Strawberry 30
Rhubarb 8
Depreciationoffarmbuildings,fixedequipmentandlandimprovements
Depreciation of buildings, fixed equipment (including glasshouses and frames)
and land improvements belonging to the holder, irrespective of the type of
occupancy of the land.
The following rates of linear depreciation are given for guidance only.
Buildings and fixed equipmentAnnualrate of depreciation
(%)
Timber 5
Timber on solid foundation 41977R2237 — EN — 01.01.2000 — 006.001 — 27
▼B
Buildings and fixed equipmentAnnualrate of depreciation
(%)
Permanent 2
Glasshouses 7·5
Frames 10
Heating installations 7·5
Depreciationofmachineryandequipment
Machinery and equipment subject to depreciation is defined as that having a value
when new greater than about 100 EUA (1). The depreciation of minor equipment
of lower value should not be calculated; purchases of such equipment are to be
treated directly as costs for the accounting year (heading 61 ‘Current upkeep of
machinery and equipment’).
Major repairs which effectively increase the value of the machinery and
equipment compared to their value before repair, are also included under this
heading, either as an integralpart 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 severalsuccessive years.
The amount of annual depreciation may be calculated according to the linear or
diminishing balance method.
The rate of depreciation is determined by various factors, which depend for the
most part on the particular conditions of the region and of the production in
question (amount of use in each year) but also on technical progress. In view of
the resulting differences in depreciation from one region to another, and even
from one holding to another, accountancy offices may choose rates for each item
of machinery or equipment appropriate to the region or holding, the aim being to
keep as closely as possible to the actual depreciation in value of the machinery.
The following rates of depreciation are given for guidance:
Machinery and equipmentAnnualrate of depreciation
(%)
LinearDiminishing
balance
Cars, lorries, vans and other self-propelled transport
equipment15 32
Tractors, motor cultivators and self-propelled
machinery12·5 26
Tractor-drawn equipment 7·5 17
Animal-drawn equipment 5 12
Other machinery and equipment and installations 7·5 17
Closingvaluation (column 8)
Accounting value of assets at the closing valuation, calculated on the basis of the
replacement value.
H. DEBTS
The amounts indicated should relate only to amounts still outstanding i.e. loans
contracted minus the repayments already made. Loans in the form of fixed
interest debenture bonds are valued at their cash value.
Loans are indicated according to duration, i.e.:1977R2237 — EN — 01.01.2000 — 006.001 — 28
(1) About DM 300; FF 550; Lit 100 000; Fl350; Bfrs/Lfrs 5 000; Dkr 750; £ 60; ►M2Dr
6 000◄;►M4Pta 15 000; Esc 15 000 ◄.▼M5
▼B
▼B
104.Long-andmedium-termloans
Loans in respect of the holding for a duration of one year and over (1).
105.Short-termloansandcreditors
Loans in respect of the holding for less than one year, debts and outstanding
payments (1).
106.Total
Totalof headings 104 and 105 (1).
If data are available in the farm accounts, the loans should be subdivided
according to the purpose of the loan, i.e.:
— loans for land and buildings (columns 2 and 6) (1),
of which: loans for the purchase of land (columns 3 and 7) (1);
— loans for working capital (columns 4 and 8) (1).
The sum of these items makes up the amounts shown in columns 1
(= columns 2 + 4) and 5 (= columns 6 + 8).
I. VALUE ADDED TAX (VAT)
Data in monetary terms in the farm return are expressed according to the Member
State concerned:
— either exclusive of VAT; this method should be applied for all holdings
subject to the normalsystem,
— or inclusive of VAT. The Member States in which this method is used should
provide annually, with the computer media containing the year's accounting
data, a list of VAT rates applied during the year for each item of the farm
return.
The following details on VAT should be provided:
(a) for each holding:
107.VATsystem
The VAT system (serialnumber 400) to which the hol ding is subject is
shown by the code number in the following list:
Code No.
GERMANY
Pauschlierender Betrieb 1
Optierender Betrieb 2Getränke erzeugender Betrieb 3
Betrieb mit Kleinumsatz 4
BELGIUM
Regime normal
— obligatoire 1
— sur option 2Régime agricole 3
FRANCE
TVA sur option avec autorisation pour animaux
vivants2
Remboursement forfaitaire 3
Subdivision of the VAT system (serial number
401)(
1)
Sans TVA obligatoire sur activités connexes 01977R2237 — EN — 01.01.2000 — 006.001 — 29
(1) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question ►M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. ◄.
▼B
Code No.
Avec TVA obligatoire sur activités connexes 1
ITALYRegime speciale agricolo
— di esonero 1— ordinario 2
Regime normale 3
LUXEMBOURGRégime normal
— obligatoire 1— sur option 2
Régime forfaitaire de l'agriculture 3
NETHERLANDSAlgemene regeling
— verplicht 1— op aanvraag 2
Landbouwregeling 3
DENMARK
Moms 1
IRELAND
Exempt 1
Registered 2
UNITED KINGDOM
Exempt 1
Registered 2
GREECE
VAT not applied 0
SPAIN
Normalsystem 1
Simplified system 2Agricultural system 3
PORTUGAL
VAT not applicable 0
Agricultural system 1
Normalsystem 2
(1) For the other countries this position (serial number 401) is unalloted.1977R2237 — EN — 01.01.2000 — 006.001 — 30
▼M5
▼B
▼M2
▼M4
▼M5
▼B
▼B
(b) for holdings subject to the agricultural system (or similar systems (1)) and
returning values in money terms without VAT, and for holdings subject to the
normalsystem in Member States where VAT on products incl udes
compensation of a different nature (e.g. compensation for currency
revaluation):
108.VATonsales
VAT collected during the accounting year on products sold.
109.VATonpurchases
VAT paid during the accounting year on the current purchase of goods and
services.
In Italy this heading also includes VAT paid to the fiscal authorities in
application of the pro rata criterion for products in the second part of the
Italian list of agricultural products.
110.VAToninvestments
VAT paid during the accounting year on the purchase of capitalgoods
(investments) (excluding non-deductible VAT in the case of holdings
subject to the normalsystem during the transitionalperiod) (2).
111.VATrefundedbythetaxauthorities
Amount of reimbursement.
The grants and subsidies to be entered under headings 112 to 118 are those which
have been granted from public funds, excluding grants and subsidies in respect of
investments entered under headings 94 to 103.
112.Grantsandsubsidiesexceptthoseoncostsandpurchaseofanimals
Amount of grants and subsidies received or for which entitlement is agreed,
for the categories of livestock (headings 22 to 50), products (headings 120
to 313 and subheadings), and other aid received or due, except that on costs
and purchase of animals. All entries must refer to livestock, surface areas
and products from the holding corresponding to the activities during the
accounting year.
113.Ofwhich:detailsofthetotalinheading112
1. Categories of livestock (headings 22 to 50) excluding cattle subsidies
in code 700 below.
2. Products (headings 120 to 313 and subheadings) excluding payments
in code 600 below.
3. Specific codes indicated in the following list:
— code 600 refers to the totalof area payments for producers of
certain arable crops, based on Regulation (EC) No 1251/1999,
including area payments for set aside. This total amount and the
details are to be registered also in Table M,
— code 700 refers to the totalof direct payments in the common
organisation of the market in beef and veal, based on Regulation
(EC) No 1254/1999. This totalamount and the detail s are to be
registered also in Table M,
— code 800 refers to direct aids to agricultural production methods
designed to protect the environment and maintain the countryside,
— code 810 refers to payments paid to farmers who are subject to
restrictions on agricultural use in areas with environmental
restrictions (Regulation (EC) No 1257/1999, Article 16),
— code 820 refers to compensatory allowances in less-favoured areas
(Regulation (EC) No 1257/1999, Article 14),1977R2237 — EN — 01.01.2000 — 006.001 — 31
(1) Such a system is one which aims to give overall compensation for the VAT paid on the
purchase of goods and services at current prices and on investments. Consequently thecompensation is not necessarily made in full each year for every holding.
(
2) This non-deductible VAT is included in the value of the investment.▼M7
▼M7
— code 900 refers to support granted for the afforestation of agricultural
land,
— code 910 refers to other support to forestry,— code 951 refers to grants and subsidies to animalproduction not
included in the codes presented above,
— code 952 refers to grants and subsidies to crops not included in the codes
presented above,
— code 953 refers to grants and subsidies to ruraldevel opment not
included in the codes presented above,
— code 998 includes disaster payments, compensation from public
authorities for loss of production or means of production. (For private
insurance compensation Table F and heading 181 in Table K are used),
— code 999 includes grants and subsidies of exceptional character (e.g.
agrimonetary compensation). Taking into account their exceptional
character, these payments are registered on cash basis,
— codes 1052 and 2052 refer to compensations for the cessation of milk
production. Annualpayments are to be registered under 1052, l ump-sum
payments under 2052,
— code 950 is to be used for general subsidies that cannot be allocated to
any activity (i.e. not under any of the above codes).
114.Grantsandsubsidiesoncosts
Amount of the grants and subsidies in respect of costs (headings 59 to 92)
115. Of which : details of the total for heading 114 according to cost category
(headings 59 to 92)
116.Grantsandsubsidiesonthepurchaseofanimals
Amount of the grants and subsidies for the purchase of animals (column 1 of
headings 51 to 58)
117. Of which : details of the total for heading 116 according to livestock
category (headings 51 to 58)
118.Total
Sum of headings 112, 114 and 116.
Certain product headings are subdivided into subheadings. In such cases
information for columns 4 to 10 should be given under both subheadings and
the parent heading. In this case the aggregate of the subheadings is entered into
the parent heading.
Separate entries should be made for crops grown on set-aside in conformity with
the Regulation (EC) No 1251/1999. Separate entries should be applied also if the
same crop is cultivated both with irrigation and without irrigation.
Data for standing crops on land normally rented for less than one year should be
made under the relevant heading with the exception of the area, which should not
be entered. If the renting is repeated, also the area can be entered.
Cereals
Cereals for use as silage are not included in the products listed below under
headings 120 to 128. They are to be entered under headings 326 ‘Forage maize’
and 327 ‘Other silage cereals’. Millet, triticale, buckwheat and sorghum (except
fodder sorghum) are included under heading 128 ‘Other cereals’. Fodder sorghum
is to be included under heading 145 ‘Other fodder plants’.
Seeds are included in headings 120 to 128.120. Common wheat and spelt
121. Durum wheat
122. Rye (including meslin)
123. Barley
124. Oats
125. Summer cerealmixes
126. Grain maize (including humid grain maize)1977R2237 — EN — 01.01.2000 — 006.001 — 32
▼M7
127. Rice
128. Other cereals
129. Protein crops
All protein crops grown for their seed, including seed and mixtures of dry
pulses with cereals. Not included are legumes harvested green, e.g. alfalfa,
which are to be entered under heading 145 ‘Other forage crops’, oilproteincrops, (e.g. soya), which are to be entered under heading 132 ‘Herbaceous
oil seed crops’, and leguminous crops grown as vegetables which are to be
entered under headings 136, 137 or 138.
Subheadings of heading 129 (Protein crops) :
360. Peas, field beans and sweet lupins361. Lentils, chick peas and vetches330. Other protein crops
130. Potatoes (including early potatoes and seed)
Subheadings of heading 130 (Potatoes) :
Details are to be entered if they are available in the holding's accounts.362. Potatoes for starch363. Other potatoes
131. Sugar beet (excluding seed)
132. Herbaceous oilseed crops (incl uding seed)
Subheadings of heading 132 (Herbaceous oil seed crops) :
331. Rape
332. Sunflower
333. Soya364. Flax other than fibre flax (if data are available in the holding's
accounts)
334. Other (including flax other than fibre flax, if not recorded under
subheading 364, castor-oil plant, safflower, sesame, groundnut,
mustard, poppy and other oilseed crops)
133. Hops (excluding seed)134. Tobacco (excluding seed).
Subheadings of heading 134 (Tobacco) :
Subheadings correspond to groups of tobacco varieties, as defined by
CouncilRegul ation (EEC) No 2075/92 (OJ L 215, 30.7.1992, p. 70), on the
common organisation of the market in raw tobacco, in particular Article 2
thereof. Details are to be entered if they are available in the holding's
accounts.
365. Flue-cured (varieties included: Virginia, Virginia D and hybrids
thereof and Bright)
366. Light air-cured (varieties included: Burley, Badischer Burley and
hybrids thereof, and Maryland)
367. Dark air-cured (varieties included: Badischer Geudertheimer, Pereg,
Korso, Paraguay and hybrids thereof, Dragon Vert and hybrids
thereof, Philippin, Petit Grammont (Flobecq), Semois, Appelterre,
Nijkerk, Misionero and hybrids thereof, Rio Grande and hybrids
thereof, Forchheimer Havanna Iic, Nostrano delBrenta, Resistente
142, Goyano, Hybrids of Geudertheimer, Beneventano, Brasile
Selvaggio and similar varieties, fermented Burley and Havanna)
368. Fire-cured (varieties included: Kentucky and hybrids thereof, Moro di
Cori and Salento)
369. Sun-cured (varieties included: Xanthi-Yaka, Perustitza, Samsun,
Erzegovina and similar varieties, Myrodata, Smyrnis, Trapezous and
Phi I, Kaba Koulak (non-classic), Tsebelia and Mavra)
370. Basmas (varieties included: Basmas)371. Katerini (varieties included: Katerini and similar varieties)1977R2237 — EN — 01.01.2000 — 006.001 — 33
▼M7
372. Kaba-Koulak (classic) (varieties included: Elassona, Myrodata
Agrinion and Zichnomyrodata)
135. Other industrialcrops (excl uding seed)
Also includes cotton or sugar cane, fibre flax and hemp
Subheadings of heading 135 (Other industrial crops) :
345. Medicinal plants, condiments, aromatics and spices, including tea,
coffee and coffee chicory
346. Sugar cane
347. Cotton: production for the accounting year (column 5) is to be given
by weight (100 kg) of seed cotton, i.e. of unginned fibre
373. Fibre flax (if data are available in the holding's accounts)374. Hemp (if data are available in the holding's accounts)
348. Other industrial crops (includes also fibre flax and hemp, if not
recorded under headings 373 and 374)
Vegetablesandnon-perennialfruit136. Field scale fresh vegetables, melons and strawberries grown in the open:
crops grown in rotation with agricultural crops, including pineapple and
sweetcorn
137. Fresh vegetables, melons and strawberries grown in market gardens in the
open: crops grown with other horticultural crops and under a short rotation
system with almost continuous occupation of the land and with several
harvests per year, including pineapple and sweet corn
138. Fresh vegetables, melons, strawberries under shelter (including pineapple
and sweet corn): crops grown under shelter (greenhouses, permanent
frames, heated plastic tunnels) during the whole or greater part of the
growing season. Crops grown in unheated plastic tunnels, under cloches or
portable frames are not considered as crops under shelter. In the case of a
multistorey greenhouse, only the basic area is counted.
Subheadings of headings 136,137 and 138 (Vegetables and non-perennial
fruit):
Products are entered under the subheadings whatever their subsequent use
(consumption in fresh state, drying, processing, canning, etc.).
335. Cabbages, cauliflower, broccoli, etc.
336. Leaf vegetables (leek, spinach, lettuce, etc.)
337. Tomatoes375. Sweetcorn (if data are available in the holding's accounts)338. Vegetables grown for their fruit or their flowers, other than tomatoes
(marrows and courgettes, aubergines, gherkins, globe artichokes sweet
peppers, etc.). Also sweetcorn, if not recorded under subheading 375
339. Vegetables grown for their roots, bulbs or tubers (except potatoes)340. Leguminous vegetables (peas, beans, etc., except lentils and
chickpeas)
341. Fruit of non-perennial plants (strawberries, melons, watermelons,
pineapples, etc.)
139. Mushrooms: the totalarea under successive crops (basic area × number of
complete harvests) should be given in square metres. This area is not
included in the total (heading 183).
Flowersandornamentalplants140. Flowers and ornamental plants grown in the open (excluding nurseries)
(basic area)
141. Flowers and ornamental plants grown under shelter (basic area)
Subheadings of headings 140 and 141 (Flowers and ornamental plants) :
342. Flower-bulbs, corms and tubers343. Cut flowers and flower buds344. Flowering plants and ornamental plants
142. Grass seeds (grasses and forage legumes)1977R2237 — EN — 01.01.2000 — 006.001 — 34
▼M7
143. Other seeds (horticulture seed, seed and seedlings on arable land, excluding
cereals, dry pulses, potatoes, oil seed plants and grass seeds)
144. Fodder roots and brassicas (mangolds, swedes, fodder carrots and fodder
turnips, half-sugar mangolds, other fodder roots and brassicas) (excluding
seeds)
145. Other fodder plants
All green annual or multiannual feed crops grown in the crop rotation and
which occupy the same land for less than five years, excluding grass crops
Subheadings of heading 145 (Other fodder plants) :
326. Fodder maize327. Other silage cereals328. Other fodder plants
146. Fallow land: land under a system of rotation, whether worked or otherwise,
not giving any harvest during the whole accounting year. Land set aside to
comply with Regulation (EC) No 1251/1999, and not cultivated, is also to
be entered. Includes also set-aside with green cover. Set-aside land cropped
with allowed non-food crop in conformity with Regulation (EC) No 1251/
1999 is to be entered under the relevant crop heading, with ‘type of crop’
code 8 or 9.
147. Temporary grass: grass sown on arable land and given over to green fodder
crop for less than five years; areas with less than one year included. The
totalfor sal es of hay and/or grass coming from this area is to be indicated
under this heading.
148. Other arable crops not included under headings 120 to 147 or above-
mentioned subheadings
149. Land ready for sowing leased to others, including land made available to
employees as a benefit in kind
150. Meadows and permanent pastures: utilised agricultural area, not cultivated
under a rotation system but permanently assigned (for five years or more) to
the production of green forage crops whether sown or wild, generally
dressed with fertiliser and cultivated. The total for sales of hay and/or grass
coming from this area is to be indicated under this heading.
151. Rough grazing: poor pastures including scrubland, generally not dressed
with fertiliser and not cultivated
152. Fruit and berry orchards
Also includes tropical and subtropical fruit; including bananas but not
permanent crops grown under shelter shown under heading 156
Subheadings of 152 (Fruit and berry orchards) :
Products are entered under these subheadings whatever their subsequent use
(consumption in fresh state, drying, processing, canning, etc.)
349. Pome fruit: Apples, pears, etc., excluding raisins (subheading 291) and
table grapes (subheading 285)
350. Stone fruit: Plums, peaches, apricots, cherries, etc., excluding table
olives (subheading 281)
351. Nuts: walnuts, hazelnuts, almonds, chestnuts, etc.352. Small fruit and berries: red and white currants, raspberries, figs, etc.
(not including strawberries, melons and pineapples: headings 136, 137
and 138)
353. Tropicaland subtropicalfruit: bananas, avocados, mangoes, papayas,
etc.
153. Citrus fruit orchards
Subheadings of heading 153 (Citrus fruit orchards) :
354. Oranges355. Tangerines, mandarins, clementines and similar small fruit356. Lemons
357. Other citrus fruit
154. Olive groves1977R2237 — EN — 01.01.2000 — 006.001 — 35
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Subheadings of heading 154 (Olive groves) :
281. Table olives
282. Olives for oil production (sold in the form of fruit)283. Olive oil284. Olive by-products
155. Vines
Subheadings of heading 155 (Vines) :
285. Table grapes286. Grapes for quality wine (quality wine psr)
287. Grapes for table wine and wine other than quality wine
288. Miscellaneous products of vines: grape must, juice, brandy, vinegar
and others produced on the farm
289. Quality wine (quality wine psr)
290. Table wine and wine other than quality wine291. Raisins
304. Vine by-products (marc, lees)
156. Permanent crops grown under shelter157. Nurseries: including vine nurseries; excluding tree nurseries in forests which
serve the holding's needs
158. Other permanent crops (osier, rushes, bamboo, salix etc.)159. Growth of young plantations valued on the basis of the cost of input (only
plantations which have not yet reached full production are taken into
account)
160. Products processed from crops from the holding not separately mentioned;
including alcohol other than from grapes, cider, perry, or other
161. By-products of crops (excluding by-products of vines and olive groves)
Subheadings of heading 161 (By-products of crops) :
Details are to be entered if they are available in the accounts.
299. Straw300. Sugar beet tops301. Other by-products
Animalproducts
162. Cows' milk163. Products of cows' milk
164. Sheep's milk
165. Goats' milk166. Wool167. Products of sheep's milk
168. Products of goats' milk
169. Hens' eggs170. Other animalproducts (manure sol d, stud fees, eggs other than hens' eggs
etc.)
313. Honey and products of bee-keeping: honey, hydromeland other products
and by-products of bee-keeping, if possible expressed in quintals (= 100 kg)
of honey equivalents
171. 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 animals1977R2237 — EN — 01.01.2000 — 006.001 — 36
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Subheadings of heading 171 (Contract rearing) :
Details are to be entered if they are available in the holding's accounts.
307. Cattle under contract308. Sheep and/or goats under contract
309. Pigs under contract
310. Poultry under contract311. Other animals under contract
Forestry
173. Woodland area
Land covered by woods and forests, including nurseries located in the forest
as well as poplar plantations. Isolated trees, spinneys and avenues are not
included as woodland, their areas being included with the land surrounding
them. Woodland is taken into account if managed by the holder, if
maintained by the holder's labour with the holding's equipment and/or if the
products it yields are used on the agricultural holding.
174. Sales of felled timber: value of sales of timber including farm use during the
accounting year
175. Sales of standing timber: value of sales of standing timber during the
accounting year
176. Other forestry products: value of sales of forestry products other than timber
(cork, pineresin, etc.)
Otherproducts
172. Receipts from the occasionall etting of fodder areas and agistment177. Contract work for others, including the hiring out of equipment
178. Interest on liquid assets in the bank account of the holder necessary for
running the holding. This heading is not filled in if the circulating capital is
determined arbitrarily (see also instructions on circulating capital, heading
102).
179. Tourism in certain cases where tourism overlaps agricultural activity on the
holding of such an extent that in practice it is impossible to distinguish them
and where, as a result, the relevant costs and labour are included under the
corresponding headings, the receipts of this activity are included under this
heading. They include rent from tourists (camping sites, cottages, riding
facilities, hunting, fishing, etc.)
180. Correction of receipts relating to the previous accounting year: amounts
received during the year relating to previous accounting years which were
not included in the debts of those accounting years. Grants, subsidies and
direct aids relating to products, animals, surface area, costs and disasters
should be entered for the current accounting year under headings 112 to
119, and for previous accounting years the serialnumber 483.
181. Other products and receipts not listed above: rental value of employees'
housing (assessed on the basis of relevant costs), production of fixed assets
(estimated value for all costs of production of fixed assets treated as current
farm costs: see paragraph (b) of ‘Generaldefinitions and instructions’),
compensation received which cannot be attributed to anything in particular
or deducted from costs, etc.
182. Other areas and their production
Heading 182 covers all other areas, e.g. the kitchen garden, the ground
occupied by buildings, roads, stockyard, ponds, etc.
183. Total: sum of the headings 120 to 182 and 313
However, the sum of areas does not include areas used for successive crops
and mushrooms. Thus the sum of areas represents the totalarea of the
holding.
COLUMNSOFTABLEKProducts (column 1)
Products should be indicated in the order of the numbers given above.
Type of crop (column 2)
The following are the types of crops and their corresponding codes:1977R2237 — EN — 01.01.2000 — 006.001 — 37
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Code 0: This code is to be used in the case of livestock products, processed
products, stocks and by-products.
A.Field-scale crops
(including fresh vegetables, melons and strawberries grown in the open in
rotation with agricultural crops; excluding crops grown on land set aside
according to Regulation (EC) No 1251/1999)
Code 1: Non-irrigated main cropsMain crops comprise:
— single crops, i.e. crops which are the only ones grown on a given
area during the accounting year,
— mixed crops: crops sown, cultivated and harvested together and
producing a mixture as the finalproduct,
— of the crops grown successively in the course of the accounting
year on a given area, the crop which remains longest in the
ground.
Code 2: Non-irrigated combined cropsCrops growing for some time together
on the same land and each normally producing a distinct harvest in
the course of the accounting year. The totalarea is divided betweenthese crops in proportion to the area actually occupied by each.
Code 3: Non-irrigated follow-up crop (catch crop)Crops grown in succession
during the accounting year on a given area and not regarded as main
crops
Code 6: Irrigated main or combined cropsCode 7: Irrigated follow-up cropsA crop is regarded as being irrigated when
water is normally supplied artificially.
These two types of crops are to be indicated if the information is available in
the accounts.
B.Market gardening and floricultural crops grown in the open
Code 4: Fresh vegetables, melons and strawberries grown in market gardens
in the open (see heading 137) and open-grown flowers and
ornamentalpl ants (see heading 140)
C.Crops under shelter
Code 5: Fresh vegetables, melons and strawberries under shelter (see
heading 138), flowers and ornamental plants (annual or perennial)
under shelter (see heading 141), permanent crops under shelter (see
heading 156). If necessary, also headings 143, 285 and 157
D.Crops on land set aside in conformity to Regulation (EC) No 1251/1999
Code 8: Non-irrigated crops on land set aside
Code 9: Irrigated crops on land set aside
Missing data (column 3)
Code 0: Code 0 is entered when no data are missing.
Code 1: Code 1 should be entered, when the area covered by a crop is not
given (see column 4), for example in the case of sales of marketable
crop products purchased as standing crops or coming from land
rented for a period of less than one year, and in the case of
production obtained by processing purchased animalor crop
products.
Code 2: Code 2 should be entered for the crops under contract, when because
of the conditions of sale actual production cannot be stated (column
5).
Code 3: Code 3 should be entered, when because of the conditions of sale
actualproduction cannot be stated and the crops are not under
contract.
Code 4: Code 4 should be entered, when area and actual production are
missing.
Code 8: Code 8 should be entered in the case of product code 146, where
area is set-aside as a measure to comply with Regulation (EC) No
1251/1999, and is not cultivated (possible green cover included).1977R2237 — EN — 01.01.2000 — 006.001 — 38
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Area (column 4)
Area is to be given in ares (100 ares = 1 hectare), except in the case of land
used for mushroom growing (heading 139) which is given in square metres.
The latter area is not included in the total area (see heading 183).
The area for each crop product is given in this column, except in the case of
by-products (headings 161, 284, 299 to 301 and 304) and some processed
products (headings 160 and 288). The products obtained by processing
purchased crops and the products of marketable crops purchased as standing
crops or coming from land rented for a period of less than one year are given
without indicating the area. Code 1 should be entered in column 3 (missing
data).
For the subheadings concerning fresh vegetables, melons and strawberries
(335 to 341), flowers and ornamental plants (headings 342 to 344), grown in
market gardens in the open or under shelter, the area actually used for the crop
(cropped area) is given. Example: if radishes and then leeks are grown on a
single area of 1 hectare of market garden in the open, the basic area to be
entered under heading 137 would be 1 hectare and the cropped area would betwice 1 hectare, to be entered respectively under headings 339 and 336. If this
information is not available in the accounts of the holding, code 1 should be
entered in column 3 (missing data).
Production for the accounting year (column 5)
The quantities of animalproducts and crops produced during the accounting
year (excluding any losses in the field and at the farm). These quantities are
indicated for the principalproducts of the hol ding (except by-products).
These quantities should be indicated in quintals (100 kg) except in the case of
eggs (heading 169), which are given in thousands, and wine and wine-related
products (headings 286 to 290), which are expressed in hectolitres. In the case
of milk, 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.). Milk suckled by calves is not included
in the production.
When, because of the conditions of sale, actual production in quintals cannot
be determined (see sales of standing crops and crops under contract), code 2
should be entered in column 3 (missing data) for the crops under contract and
code 3 in the other cases.
Opening valuation (column 6)
The value of products in stock (storage) at the beginning of the accounting
year, excluding livestock. The products should be valued at farm-gate prices
on the day of valuation.
Sales (column 7)
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 harvested during the year.
The total for products sold includes the value of products returned to the farm
(skimmed milk, pulp, etc.). The latter value is also entered under farm costs.
Any compensation payments (e.g. insurance payments for haildamage)
during the accounting year are to be added to the totalfor sal es of the products
concerned wherever they can be allocated to the production of such products:
otherwise they are entered under heading 181 ‘Other products and receipts’.
Grants and subsidies received for products during the accounting year are not
included in the total for sales; they are entered under heading 112 (see
instructions on this heading). When marketing costs, if any, are known, they
are not deducted from the sales total, but are given under heading 71 ‘Other
specific livestock costs’ or 76 ‘Other specific crop costs’.
Farmhouse consumption and benefits in kind (column 8)
Products consumed by the holder's household (including products from the
holding used for the preparation of meals for holidaymakers) and/or used for
payments in kind for goods and services (including remuneration in kind).
The products in question are valued at farm-gate prices.
Closing valuation (column 9)
The value of products in stock (storage) at the end of the accounting year,
excluding livestock. Products should be valued at farm-gate prices on the day
of valuation.1977R2237 — EN — 01.01.2000 — 006.001 — 39
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Farm use (column 10)
The farm-gate value of the holding's products in stock (storage) at the
beginning of the accounting year and/or produced during the year, used as
input on the holding during the year. This includes:
— animalfeed:
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. Milk
suckled by calves is not included under farm use,
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 accounting year.
L. QUOTAS AND OTHER RIGHTS
Data are given on quotas and other prescribed rights which include:
401. Milk quota
The holding's milk quota (including milk products in milk equivalent).
The amount of the super levy should be recorded separately from any other
similar amount. It corresponds to the total super levy payable by the
producer during the accounting year. Where, in the course of the accounting
year, no amount is paid by way of super levy, the value 0 should be entered.
COLUMNS OF TABLE L
Quotasorotherrights (column 1)
Typeofdata (column 2)
Code 1 : Inventory data for quotas or other rights.
Code 2 : Transactions for the leasing of quotas or other rights (in whole or in
part).
Missingdata(column3)
Unallotted.
Payments (Column 4)
ForCode1Amount paid for purchase of quotas or other rights.
ForCode2
Amount paid for leasing or rent of quotas or other rights.Receipts (column 5)
ForCode1
Amount received for sale of quotas or other rights.
ForCode2Amount received for renting or leasing quotas or other rights.Openingvaluation (column 6)
ForCode1
The value at opening valuation of the quantities at the holder's own disposal
should be recorded, and which has been purchased, excluding the land to which
the transactions could have been linked.
ForCode2Not applicable.1977R2237 — EN — 01.01.2000 — 006.001 — 40
▼M6
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Depreciation (column 7)
ForCode1
If the rights have been depreciated during the accounting year, the amount in
question is to be indicated.
ForCode2Not applicable.
Closingvaluation (column 8)
ForCode1
The value at closing valuation of the quantities at the holder's own disposal
should be recorded, excluding the land to which the transactions could have been
linked.
ForCode2:Not applicable.
(Column9)
Unallotted.
Taxes,superlevy (column 10)
ForCode1:Unallotted.
ForCode2:
In the case of milk quotas (heading 401), the super levy payable by the producer
in the course of the accounting year is concerned.
600.AreapaymentsunderRegulation(EC)No1251/1999
The total of area payments is also to be entered in Table J, with code 600. It
also includes area payments for set aside.
Details of heading 600 :
Headings 621 to 631 are to be entered for irrigated crops only when these
are specially treated in the national regionalisation plan. In such a case, the
areas and payments are to be excluded from headings 601 to 611. It irrigated
areas are not separately treated in the national regionalisation plan, they are
included under headings 601 to 611.
601. Area payments for non-irrigated land
Sum of headings 602 to 611:The various subheadings should be completed, at least, when the
Member State has provided in its regionalisation plan for a different
compensation scheme (as regards reference yields, amount of unit aid,
total eligible area) in respect of different eligible crops.
602. Area payments for cereals
603. Area payments for oilseed crops
604. Area payments for protein crops605. Area payments for silage cereals
606. Area payments for grain maize
607. Area payments for silage maize
608. Supplement to area payments for durum wheat in traditional
production areas or specialaid for durum wheat as described in
Article 5(4) of Regulation (EC) No 1251/1999.
609. Area payments for other arable crops611. Area payments for grass silage1977R2237 — EN — 01.01.2000 — 006.001 — 41
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621. Area payments for irrigated land
Sum of headings 622 to 629:
The various subheadings should be completed, at least, when the
Member State has provided in its regionalisation plan for a different
compensation scheme (as regards reference yields, amount of unit aid,total eligible area) in respect of different eligible crops.
622. Area payments for irrigated cereals
623. Area payments for irrigated oilseed crops.624. Area payments for irrigated protein crops
625. Area payments for irrigated silage cereals
626. Area payments for irrigated grain maize627. Area payments for irrigated silage maize
628. Supplement to area payments for irrigated durum wheat in traditional
production areas or specialaid as described for in Articl e 5(4) of
Regulation (EC) No 1251/1999
629. Area payments for other irrigated arable crops650. Area payments for set-aside
700.Direct payments to beef production under Regulation (EC) No 1254/
1999
The total of direct payments to beef is also to be entered in Table J, with
code 700.
The following table indicates headings for all types of direct payments to
beef, according to Regulation (EC) No 1254/1999, but delivery of some
details concerning ‘number of basic units’ and ‘total aid’ is optional.
Concerning additionalpayments created in Regul ation (EC) No 1254/1999,
it is important to avoid double recording. Therefore:
— top-up of suckler-cow premium should be recorded under heading
764, only if it is not already entered under heading 731,
— top-up of slaugher premium should be recorded under heading 762,
only if it is not already entered under heading 742,
— additional payments to male bovine animals should be recorded under
heading 763, only if they are not already entered under headings 710
to 715.
HeadingsNumber of basic
unitsTotalaid
700 Totalbeef payments
(sum of headings 710, 720, 730, 740, 750, 760)— Compulsory
710 Specialpremium
(sum of headings 711, 715)Compulsory Compulsory
711 Special premium for bulls Compulsory Compulsory
715 Special premium for steers Compulsory Compulsory
720 Deseasonalisation premium Compulsory Compulsory
730 Suckler-cow premium
(sum of headings 731, 735)— Compulsory
731 Suckler-cow premium for suckler cows and heifers,
total
(or sum of headings 732, 733)Compulsory Compulsory
732 Suckler-cow premium for suckler cows Optional Optional
733 Suckler-cow premium for heifers Optional Optional
735 Suckler-cow premium: additional national premium Compulsory Compulsory1977R2237 — EN — 01.01.2000 — 006.001 — 42
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HeadingsNumber of basic
unitsTotalaid
740 Slaughter premium
(sum of headings 741, 742)— Compulsory
741 Slaughter premium: one to seven months Optional Compulsory
742 Slaughter premium: eight months and over Compulsory Compulsory750 Extensification payment, total
(sum of headings 751 and 753)Compulsory Compulsory
751 Extensification premium for male bovines and
suckler cowsOptionalOptional
753 Extensification premium for dairy cows OptionalOptional
760 Additionalpayments (nationalenvel ope)
(sum of headings 761 and 769)— Compulsory
761 Headage payments, total
(or sum of headings 762, 763, 764, 765, 766)— Compulsory
762 Top-up of slaughter premium for cattle of eight
months and overOptionalOptional
763 Male bovine animals Optional Optional
764 Top-up of suckler-cow premium Optional Optional
765 Dairy cows OptionalOptional766 Heifers OptionalOptional769 Area payments OptionalCompul sory
COLUMNSOFTABLEM
Product or product combination (column 1)
(column 2). Unused(column 3). UnusedNumber of basic units for payments (column 4).
For the headings 600 to 650 and 769, the area in ares should be indicated in
respect of which aid is payable to the producer. For the headings 710 to 766 the
number of payments should be entered.
Total aid (column 5)
Total for the aid received or for which entitlement is established during the
accounting year.
Reference amount (column 6)
For the headings 601 to 650, the crop reference yield (in kilograms per hectare)
used for calculating the premiums to be received should be indicated. Where
these data are not available in the holding's accounts, they can be inserted by the
liaison agencies, using regional data on the basis of the holding's location.
(columns 7 to 10). Unused.1977R2237 — EN — 01.01.2000 — 006.001 — 43
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Categories of livestock are to be indicated using code numbers 22 to 50,
corresponding to headings for the same categories of livestock used in Table D. If
data are not available for all categories, aggregates of them can be used.
The subtotals of purchases and sales per animal species (equines, cattle, sheep,
goats, pigs, poultry, other animals) are to be entered in Table E.
COLUMNSOFTABLEN
Category of livestock (column 1), corresponding to headings used in Table D.
(column 2). Unused
(column 3). Unused
Number of animals purchased,in heads (column 4)
Livestock purchases (column 5)
Total livestock purchases during the accounting year (including purchasing
costs). The related grants and subsidies are not deducted from the total of thesepurchases, but are specified under heading 116 (see instructions regarding this
heading).
Number of animals sold,in heads (column 6).
Livestock sales (column 7)
Total livestock sales during the accounting year. The related grants and subsidies
are not included in the sales total, but are specified under heading 112 (see
instructions regarding this heading). When the marketing costs, if any, are known
they are not deducted from the sales total, but are given under heading 71 (‘Other
specific livestock costs’.
(columns 8 to 10). Unused.1977R2237 — EN — 01.01.2000 — 006.001 — 44
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ANNEX III
PRESENTATION OF ACCOUNTANCY DATA: TECHNICAL SPECIFI-
CATIONS
1.Device characteristics
Device Types Specificities
1,44/2,88 MB floppy disks Compression recommended
CD-rom (WORM)
E-mailOfficial e-mail address of the service of
the Commission responsible for the
management of the farm accountancy
data network
Compression recommended
RICA website Officialwebsite of the service of the
Commission responsible for the manage-
ment of the farm accountancy data
network Compression recommended
4 mm cartridge DDS-1, DDS-2
8 mm cartridge Type ‘exabyte’
Only ZIP compression will be accepted.
Other forms of data delivery may be agreed between the liaison agency of
each Member State and the service of the Commission responsible for the
management of the farm accountancy data network.
2.Presentationofafile
1. An exchange protocol must be provided by the liaison agency. It should
describe the technicalcharacteristics of the device type used for data exchange
and of the file transmitted via that device.
2. A device contains only one file.3. A file may contain fixed-length or variable-length records.4. All data relating to a holding are supplied in one record.
5. An agricultural holding is represented by a maximum of 1 987 data, of which:
487 are fixed filed data (see Annex I), followed by a variable number of 10-
data groups. This number of groups is indicated in Table A of the farm return.
6. Each datum (cell or field) must be expressed as an integer figure according to
the formats indicated in the following table:
Format Length of the datum Other characteristics
Binary format Fixed length of four bytes (32
bits)Signed integer binary format
(Big-Endian/Most Significant Byte
Left or Little-Endian/Most Signifi-
cant Byte Right, format compliant
with IEEE Standards)1977R2237 — EN — 01.01.2000 — 006.001 — 45
▼M7
Format Length of the datum Other characteristics
Text format Fixed length of ten or higher
(according to the exchange
protocol)ASCII characters
Padding character must be equalto
a space
Negative figures must be prefixed
by a minus sign (‘–’)
No thousand separator
Variable length Data separator character may be
equalto a space, a comma (,) or a
semicolon (;)
Additionalend of record charac-
ter(s) <Line Feed character> or
<Carriage Return and line Feed
characters> must be provided
Negative figures must be prefixed
by a minus sign (‘–’)
No thousands separator1977R2237 — EN — 01.01.2000 — 006.001 — 46