02015R0220 — EN — 01.01.2018 — 003.003

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Amended by:





Corrected by:









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COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

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







CHAPTER 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

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

Article 2

Number of returning holdings

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The number of returning holdings per Member State and per Farm Accountancy Data Network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 is set out in Annex II to this Regulation.

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Article 3

Selection plan

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

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

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Finland and Croatia may revise the respective selection plans they notified for the accounting year 2016. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2016.

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Bulgaria, Denmark and Austria shall revise the respective selection plans they notified for the accounting year 2017. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2017.

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Germany, Greece, Hungary, Romania and Finland shall revise the respective selection plans they notified for the accounting year 2018. They shall notify the Commission of their respective revised selection plans for that accounting year by 31 March 2018.

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CHAPTER 2

UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

Article 4

Particular types of farming specialisations

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

Article 5

Economic size of the holding

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

Article 6

Standard output and total standard output

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

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

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

Article 7

Other gainful activities directly related to the holding

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

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

Article 8

Notification of standard outputs and data for their determination

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

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







CHAPTER 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The form and layout of the farm return

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

Article 10

The methods and deadlines for data transmission to the Commission

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

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

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

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

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







CHAPTER 4

STANDARD FEE

Article 11

Duly completed farm returns

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

Article 12

Eligible number of farm returns

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

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

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However, farm returns from a FADN division with a higher number of submitted farm returns than laid down for that FADN division in Annex II shall not be considered as eligible for the payment of the standard fee in a FADN division for which less than 80 % of the required number of returning holdings is submitted by the Member State.

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Article 13

Payment of the standard fee

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

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

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

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

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Article 14

Amount of the standard fee

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

2. If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division or at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.

3. Subject to the fulfilment of the obligation to comply with the 80 % threshold as referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State, the standard fee is increased by:

(a) EUR 5 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 1 month before the relevant deadline referred to in Article 10(3); or

(b) EUR 7 in the accounting year 2018 and EUR 10 from the accounting year 2019 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 2 months before the relevant deadline referred to in Article 10(3).

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4. To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018 and EUR 5 from the accounting year 2019 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.

In exceptional and duly justified cases, the Commission may decide to extend that period of 40 working days.

The end date of the period of 40 working days, or of any extension thereof, shall be confirmed in writing between the Commission and the liaison agency of the Member State concerned.

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CHAPTER 5

TRANSITIONAL AND FINAL PROVISIONS

Article 15

Repeals

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

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

Article 16

Entry into force and application

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

It shall apply from the accounting year 2015.

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









ANNEX I

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







Member State/FADN division Threshold (in EUR) Belgium 25 000 ▼M2 Bulgaria 4 000 ▼B Czech Republic 8 000 Denmark 15 000 Germany 25 000 Estonia 4 000 Ireland 8 000 Greece 4 000 Spain 8 000 France (with the exception of Martinique, Reunion, Guadeloupe) 25 000 France (only Martinique, Reunion, Guadeloupe) 15 000 Croatia 4 000 Italy 8 000 Cyprus 4 000 Latvia 4 000 Lithuania 4 000 Luxembourg 25 000 Hungary 4 000 Malta 4 000 Netherlands 25 000 ▼M2 Austria 15 000 ▼B Poland 4 000 Portugal 4 000 ▼M3 Romania 4 000 ▼B Slovenia 4 000 Slovakia 25 000 Finland 8 000 Sweden 15 000 United Kingdom (with the exception of Northern Ireland) 25 000 United Kingdom (only Northern Ireland) 15 000









ANNEX II

NUMBER OF RETURNING HOLDINGS (ARTICLE 2)







Reference number Name of FADN division Number of returning holdings per accounting year BELGIUM 341 Vlaanderen 720 342 Bruxelles-Brussel — 343 Wallonie 480 Total Belgium 1 200 ▼M2 BULGARIA 831 Северозападен (Severozapaden) 393 832 Северен централен (Severen tsentralen) 377 833 Североизточен (Severoiztochen) 347 834 Югозападен (Yugozapaden) 222 835 Южен централен (Yuzhen tsentralen) 482 836 Югоизточен (Yugoiztochen) 381 Total Bulgaria 2 202 ▼B 745 CZECH REPUBLIC 1 417 ▼M2 370 DENMARK 1 850 ▼M3 GERMANY 015 Schleswig-Holstein/Hamburg 662 030 Niedersachsen 1 307 040 Bremen — 050 Nordrhein-Westfalen 1 010 060 Hessen 558 070 Rheinland-Pfalz 887 080 Baden-Württemberg 1 190 090 Bayern 1 678 100 Saarland 90 110 Berlin — 112 Brandenburg 284 113 Mecklenburg-Vorpommern 268 114 Sachsen 313 115 Sachsen-Anhalt 270 116 Thüringen 283 Total Germany 8 800 ▼B 755 ESTONIA 658 380 IRELAND 900 ▼M3 GREECE 450 Μακεδονία — Θράκη (Macedonia-Thrace) 1 700 460 Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands) 1 150 470 Θεσσαλία (Thessaly) 600 480 Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete) 1 225 Total Greece 4 675 ▼B SPAIN 500 Galicia 450 505 Asturias 190 510 Cantabria 150 515 País Vasco 352 520 Navarra 316 525 La Rioja 244 530 Aragón 676 535 Cataluña 664 540 Illes Balears 180 545 Castilla y León 950 550 Madrid 190 555 Castilla-La Mancha 900 560 Comunidad Valenciana 638 565 Murcia 348 570 Extremadura 718 575 Andalucía 1 504 580 Canarias 230 Total Spain 8 700 FRANCE 121 Île-de-France 190 131 Champagne-Ardenne 370 132 Picardie 270 133 Haute-Normandie 170 134 Centre 410 135 Basse-Normandie 240 136 Bourgogne 340 141 Nord-Pas de Calais 280 151 Lorraine 230 152 Alsace 200 153 Franche-Comté 210 162 Pays de la Loire 460 163 Bretagne 480 164 Poitou-Charentes 360 182 Aquitaine 550 183 Midi-Pyrénées 480 184 Limousin 220 192 Rhône-Alpes 480 193 Auvergne 360 201 Languedoc-Roussillon 430 203 Provence-Alpes-Côte d'Azur 420 204 Corse 170 205 Guadeloupe 80 206 Martinique 80 207 La Réunion 160 Total France 7 640 ▼M1 CROATIA 861 Jadranska Hrvatska 329 862 Kontinentalna Hrvatska 922 Total Croatia 1 251 ▼B ITALY 221 Valle d'Aosta 170 222 Piemonte 594 230 Lombardia 717 241 Trentino 282 242 Alto Adige 338 243 Veneto 707 244 Friuli-Venezia Giulia 451 250 Liguria 431 260 Emilia-Romagna 873 270 Toscana 577 281 Marche 452 282 Umbria 460 291 Lazio 587 292 Abruzzo 572 301 Molise 342 302 Campania 667 303 Calabria 510 311 Puglia 723 312 Basilicata 400 320 Sicilia 706 330 Sardegna 547 Total Italy 11 106 740 CYPRUS 500 770 LATVIA 1 000 775 LITHUANIA 1 000 350 LUXEMBOURG 450 ▼M3 HUNGARY 767 Alföld 1 144 768 Dunántúl 733 764 Észak-Magyarország 223 Total Hungary 2 100 ▼B 780 MALTA 536 360 NETHERLANDS 1 500 ▼M2 660 AUSTRIA 1 800 ▼B POLAND 785 Pomorze i Mazury 1 860 790 Wielkopolska i Śląsk 4 350 795 Mazowsze i Podlasie 4 490 800 Małopolska i Pogórze 1 400 Total Poland 12 100 PORTUGAL 615 Norte e Centro 1 233 630 Ribatejo e Oeste 351 640 Alentejo e Algarve 399 650 Açores e Madeira 317 Total Portugal 2 300 ▼M3 ROMANIA 840 Nord-Est 724 841 Sud-Est 913 842 Sud-Muntenia 857 843 Sud-Vest-Oltenia 519 844 Vest 598 845 Nord-Vest 701 846 Centru 709 847 București-Ilfov 79 Total Romania 5 100 ▼B 820 SLOVENIA 908 810 SLOVAKIA 562 ▼M3 FINLAND 670 Etelä-Suomi 420 680 Sisä-Suomi 169 690 Pohjanmaa 203 700 Pohjois-Suomi 108 Total Finland 900 ▼B SWEDEN 710 Slättbyggdslän 637 720 Skogs- och mellanbygdslän 258 730 Län i norra Sverige 130 Total Sweden 1 025 UNITED KINGDOM 411 England — North Region 420 412 England — East Region 650 413 England — West Region 430 421 Wales 300 431 Scotland 380 441 Northern Ireland 320 Total United Kingdom 2 500









ANNEX III

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

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

A. FACT-SHEET







1. General information 1.1. Accounting year 1.2. Member State 1.3. Name of the liaison agency 1.4. Is the liaison agency part of the public administration (yes/no)? 2. Basis of the selection plan 2.1. Source of the total population of holdings 2.2. Year of the population of holdings used 2.3. Standard output year 2.4. Definition of the field of survey 3. The procedures for stratifying the field of survey 3.1. Clustering by type of farm 3.2. Clustering by size class of farm 3.3. Additional national criterion used for the stratification of the field of survey 3.3.1. Is there any additional stratification criterion applied? 3.3.2. Is the additional national criterion used in the national selection of the sample? 3.3.3. Is the additional national criterion used in national weighting of the population data? 3.3.4. Is the additional national criterion used in selection of returning holdings for EU FADN? 3.3.5. If you use it for EU selection, please explain your choice and detail the implications for the representativeness of the EU FADN field of survey. 3.4. Clustering rules 3.5. Coverage of the sample 4. The methods for determining the selection rate and sample size chosen for each stratum — Proportional allocation — Optimal allocation — Proportional and optimal allocations combined — Other method 5. The procedures for the selection of returning holdings — Random selection — Non-random selection — Random and non-random selections combined — Other method 6. The procedures for the possible later updating of the selection plan 7. The probable period of validity of the selection plan 8. The breakdown of holdings in the field of survey classified in accordance with the Union typology for agricultural holdings (corresponding at least to the principal types) 9. The number of returning holdings to be selected for each of the strata adopted 10. Additional information not covered in previous points 11. The selection plan was approved at the national committee, date

B. SELECTION PLAN TABLES

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







Table 1 Clustering rules applied for EU FADN sample farm selection Table structure Column number Column description 1 FADN division code (see Annex II) 2 Clusters of types of farming (see Annex IV) 3 Clusters of economic size classes (see Annex V)







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







Table 3 Distribution of farms in the population Table structure Column number Column description 1 Code — principal type of farming 2 Designation — principal type of farming 3 Economic size class — 1 4 Economic size class — 2 5 Economic size class — 3 6 Economic size class — 4 7 Economic size class — 5 8 Economic size class — 6 9 Economic size class — 7 10 Economic size class — 8 11 Economic size class — 9 12 Economic size class — 10 13 Economic size class — 11 14 Economic size class — 12 15 Economic size class — 13 16 Economic size class — 14 17 Economic size class — total







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









ANNEX IV

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

A. PARTICULAR TYPES OF FARMING SPECIALISATIONS

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

(a) The nature of the characteristics concerned

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

(b) The conditions determining the class limits

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

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







Specialist holdings — crop products Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations General Description Principal Description Particular specialisations Description Description of the calculation Code of characteristics and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 1 Specialist field crops 15 Specialist cereals, oilseeds and protein crops 151 Specialist cereals (other than rice) oilseeds and protein crops Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. > 2/3 P151 + P16 + 2.01.02. > 2/3 152 Specialist rice Rice > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. > 2/3 2.01.01.07. > 2/3 153 Cereals, oilseeds, protein crops and rice combined Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152 P1 > 2/3 P15 + P16 + 2.01.02. > 2/3 16 General field cropping 161 Specialist root crops Potatoes, sugar beet and fodder roots and brassicas > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 P17 > 2/3 162 Cereals, oilseeds, protein crops and root crops combined Cereals, oilseeds, dried pulses protein crops > 1/3; roots > 1/3 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 P15 + P16 + 2.01.02. > 1/3; P17 > 1/3 163 Specialist field vegetables Fresh vegetables, melons and strawberries open field > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 2.01.07.01.01. > 2/3 164 Specialist tobacco Tobacco > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 2.01.06.01. > 2/3 165 Specialist cotton Cotton > 2/3 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 2.01.06.03. > 2/3 166 Various field crops combined Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165 P1 > 2/3 P15 + P16 + 2.01.02. ≤ 2/3 2 Specialist horticulture 21 Specialist horticulture indoor 211 Specialist vegetables indoor Fresh vegetables, melons and strawberries — under glass > 2/3 P2 > 2/3 2.01.07.02. + 2.01.08.02. > 2/3 2.01.07.02. > 2/3 212 Specialist flowers and ornamentals indoor Flowers and ornamental plants under glass > 2/3 P2 > 2/3 2.01.07.02. + 2.01.08.02. > 2/3 2.01.08.02. > 2/3 213 Mixed horticulture indoor specialist Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212 P2 > 2/3 2.01.07.02. + 2.01.08.02. > 2/3 22 Specialist horticulture outdoor 221 Specialist vegetables outdoor Fresh vegetables, melons and strawberries market gardening > 2/3 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. > 2/3 2.01.07.01.02. > 2/3 222 Specialist flowers and ornamentals outdoor Flowers and ornamental plants outdoor > 2/3 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. > 2/3 2.01.08.01. > 2/3 223 Mixed horticulture outdoor specialist Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. > 2/3 23 Other horticulture 231 Specialist mushrooms Mushrooms > 2/3 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 2.06.01. > 2/3 232 Specialist nurseries Nurseries > 2/3 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 2.04.05. > 2/3 233 Various horticulture Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232 P2 > 2/3 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 3 Specialist permanent crops 35 Specialist vineyards 351 Specialist quality wine Vineyards normally producing quality wine > 2/3 P3 > 2/3 2.04.04. > 2/3 2.04.04.01. > 2/3 352 Specialist wine other than quality wine Vineyards normally producing other wines > 2/3 P3 > 2/3 2.04.04. > 2/3 2.04.04.02. > 2/3 353 Specialist table grapes Vineyards normally producing table grapes > 2/3 P3 > 2/3 2.04.04. > 2/3 2.04.04. 03. > 2/3 354 Other vineyards Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353 P3 > 2/3 2.04.04. > 2/3 36 Specialist fruit and citrus fruit 361 Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) Fruit of temperate climate zones and berries > 2/3 P3 > 2/3 2.04.01. + 2.04.02. > 2/3 2.04.01.01.01. + 2.04.01. 02. > 2/3 362 Specialist citrus fruit Citrus fruit > 2/3 P3 > 2/3 2.04.01. + 2.04.02. > 2/3 2.04.02. > 2/3 363 Specialist nuts Nuts > 2/3 P3 > 2/3 2.04.01. + 2.04.02. > 2/3 2.04.01.03. > 2/3 364 Specialist tropical and subtropical fruits Fruit of subtropical climate zones > 2/3 P3 > 2/3 2.04.01. + 2.04.02. > 2/3 2.04.01.01.02. > 2/3 365 Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364 P3 > 2/3 2.04.01. + 2.04.02. > 2/3 37 Specialist olives 370 Specialist olives Olives > 2/3 P3 > 2/3 2.04.03. > 2/3 38 Various permanent crops combined 380 Various permanent crops combined Holdings meeting condition C1, excluding those in classes 351 to 370 P3 > 2/3







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







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







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

B. TABLE OF CORRESPONDENCE AND REGROUPING CODES

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







Equivalent headings for the application of Standard Outputs FSS code to be used for the heading Standard output (SO) coefficient code 2016 Union survey on the structure of agricultural holdings (‘2016 FSS’) (Regulation (EC) No 1166/2008) FADN farm return (Annex VIII to this Regulation) I. Crops 2.01.01.01. B_1_1_1 Common wheat and spelt 10110. Common wheat and spelt 2.01.01.02. B_1_1_2 Durum wheat 10120. Durum wheat 2.01.01.03. B_1_1_3 Rye 10130. Rye 2.01.01.04. B_1_1_4 Barley 10140. Barley 2.01.01.05. B_1_1_5 Oats 10150. Oats 2.01.01.06. B_1_1_6 Grain maize 10160. Grain maize 2.01.01.07. B_1_1_7 Rice 10170. Rice 2.01.01.99. B_1_1_99 Other cereals for the production of grain 10190. Other cereals for the production of grain 2.01.02. B_1_2 Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) 10220. Lentils, chickpeas and vetches 10290. Other protein crops 2.01.02.01. B_1_2_1 Of which peas, field beans and sweet lupins 10210. Peas, field beans and sweet lupins 2.01.03. B_1_3 Potatoes (including early potatoes and seed potatoes) 10300. Potatoes (including early potatoes and seed potatoes) 10310. Potatoes for starch 10390. Other potatoes 2.01.04. B_1_4 Sugar beet (excluding seed) 10400. Sugar beet (excluding seed) 2.01.05. B_1_5 Fodder roots and brassicas (excluding seed) 10500. Fodder roots and brassicas (excluding seeds) 2.01.06.01. B_1_6_1 Tobacco 10601. Tobacco 2.01.06.02. B_1_6_2 Hops 10602. Hops 2.01.06.03. B_1_6_3 Cotton 10603. Cotton 2.01.06.04. B_1_6_4 Rape and turnip rape 10604. Rape and turnip rape 2.01.06.05. B_1_6_5 Sunflower 10605. Sunflower 2.01.06.06. B_1_6_6 Soya 10606. Soya 2.01.06.07. B_1_6_7 Linseed (oil flax) 10607. Linseed (oil flax) 2.01.06.08. B_1_6_8 Other oil seed crops 10608. Other oil seed crops 2.01.06.09. B_1_6_9 Flax 10609. Flax 2.01.06.10. B_1_6_10 Hemp 10610. Hemp 2.01.06.11. B_1_6_11 Other fibre crops 10611. Other fibre plants 2.01.06.12. B_1_6_12 Aromatic plants, medicinal and culinary plants 10612. Aromatic plants, medical and culinary plants 2.01.06.99. B_1_6_99 Other industrial crops not mentioned elsewhere 10613. Sugar cane 10690. Other industrial crops not mentioned elsewhere 2.01.07. B_1_7 Fresh vegetables, melons and strawberries of which 2.01.07.01. B_1_7_1 Outdoor or under low (not accessible) protective cover 2.01.07.01.01. B_1_7_1_1 Open field 10711. Fresh vegetables, melons and strawberries — Open field 2.01.07.01.02. B_1_7_1_2 Market gardening 10712. Fresh vegetables, melons and strawberries — Market gardening 2.01.07.02. B_1_7_2 Under glass or other (accessible) protective cover 10720. Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover 2.01.08. Flowers and ornamental plants (excluding nurseries): 2.01.08.01. B_1_8_1 Outdoor or under low (not accessible) protective cover 10810. Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover 2.01.08.02. B_1_8_2 Under glass or other (accessible) protective cover 10820. Flowers and ornamental plants — Under glass or under other (accessible) protective cover 2.01.09. B_1_9 Plants harvested green 2.01.09.01. B_1_9_1 Temporary grass 10910. Temporary grass 2.01.09.02. B_1_9_2 Other plants harvested green 2.01.09.02.01. B_1_9_2_1 Green maize 10921. Green maize 2.01.09.02.02. B_1_9_2_2 Leguminous plants 10922. Leguminous plants 2.01.09.02.99. B_1_9_2_99 Other plants harvested green not mentioned elsewhere 10923. Other plants harvested green not mentioned elsewhere 2.01.10. B_1_10 Arable land seeds and seedlings 11000. Arable land seed and seedlings 2.01.11. B_1_11 Other arable land crops 11100. Other arable land crops 2.01.12. B_1_12 Fallow land 11210. Fallow land without any subsidies 2.02. B_2 Kitchen gardens 20000. Kitchen gardens 2.03.01. B_3_1 Pasture and meadow, excluding rough grazing 30100. Pasture and meadow, excluding rough grazing 2.03.02. B_3_2 Rough grazing 30200. Rough grazing 2.03.03. B_3_3 Permanent grassland no longer used for production purposes and eligible for the payment of subsidies 30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies 2.04.01. B_4_1 Fruit and berry plantations 2.04.01.01. B_4_1_1 Fruit species of which 2.04.01.01.01. B_4_1_1_1 Fruit of temperate climate zones 40111. Apples 40112. Pears 40113. Peaches and nectarines 40114. Other fruit of temperate zones 2.04.01.01.02. B_4_1_1_2 Fruit of subtropical climate zones 40115. Fruit of subtropical or tropical zones 2.04.01.02. B_4_1_2 Berry species 40120. Berry species 2.04.01.03. B_4_1_3 Nuts 40130. Nuts 2.04.02. B_4_2 Citrus plantations 40210. Oranges 40220. Tangerines, mandarins, clementines and similar small fruit 40230. Lemons 40290. Other citrus fruit 2.04.03. B_4_3 Olive plantations 2.04.03.01. B_4_3_1 Normally producing table olives 40310. Table olives 2.04.03.02. B_4_3_2 Normally producing olives for oil production 40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil 2.04.04. B_4_4 Vineyards, of which normally producing: 2.04.04.01. B_4_4_1 Quality wine 40411. Wine with protected designation of origin (PDO) 40412. Wine with protected geographical indication (PGI) 40451. Grapes for wine with protected designation of origin (PDO) 40452. Grapes for wine with protected geographical indication (PGI) 2.04.04.02. B_4_4_2 Other wines 40420. Other wines 40460. Grapes for other wines 2.04.04.03. B_4_4_3 Table grapes 40430. Table grapes 2.04.04.04. B_4_4_4 Raisins 40440. Raisins 2.04.05. B_4_5 Nurseries 40500. Nurseries 2.04.06. B_4_6 Other permanent crops 40600. Other permanent crops 40610. Christmas trees 2.04.07. B_4_7 Permanent crops under glass 40700. Permanent crops under glass 2.06.01. B_6_1 Mushrooms 60000. Mushrooms II. Livestock 3.01. C_1 Equidae 100. Equidae 3.02.01. C_2_1 Bovine animals, under one year old, male and female 210. Bovine animals, under one year old, male and female 3.02.02. C_2_2 Bovine animals, one but less than two years old, male 220. Bovine animals, one but less than two years old, male 3.02.03. C_2_3 Bovine animals, one but less than two years old, female 230. Bovine animals, one but less than two years old, female 3.02.04. C_2_4 Male bovine animals, two years old and over 240. Male bovine animals, two years old and over 3.02.05. C_2_5 Heifers, two years old and over 251. Breeding heifers 252. Heifers for fattening 3.02.06. C_2_6 Dairy cows 261. Dairy cows 262. Buffalo cows 3.02.99. C_2_99 Other cows 269. Other cows 3.03.01. C_3_1 Sheep (all ages) 3.03.01.01. C_3_1_1 Breeding females 311. Ewes, Breeding females 3.03.01.99. C_3_1_99 Other sheep 319. Other sheep 3.03.02. C_3_2 Goats (all ages) 3.03.02.01. C_3_2_1 Breeding females 321. Goats, breeding females 3.03.02.99. C_3_2_99 Other goats 329. Other goats 3.04.01. C_4_1 Piglets having a live weight of under 20 kilograms 410. Piglets having a live weight of under 20 kilograms 3.04.02. C_4_2 Breeding sows weighing 50 kilograms and over 420. Breeding sows weighing 50 kilograms and over 3.04.99. C_4_99 Other pigs 491. Pigs for fattening 499. Other pigs 3.05.01. C_5_1 Broilers 510. Poultry — broilers 3.05.02. C_5_2 Laying hens 520. Laying hens 3.05.03. 3.05.03.01. 3.05.03.02. 3.05.03.03. 3.05.03.04. 3.05.03.99. C_5_3 C_5_3_1 C_5_3_2 C_5_3_3 C_5_3_4 C_5_3_99 Other poultry Turkeys Ducks Geese Ostriches Other poultry, not mentioned elsewhere 530. Other poultry ▼M2 3.06. C_6 Rabbits, breeding females 610. Rabbits, breeding females ▼B 3.07. C_7 Bees 700. Bees

II. Codes regrouping several characteristics included in the 2016 FSS: P45. Cattle, dairying = 3.02.01. (bovine animals under one year old male and females) + 3.02.03. (bovine animals, one but less than two years old, female) + 3.02.05. (heifers, two years old and over) + 3.02.06. (dairy cows) P46. Cattle = P45 (cattle, dairying) + 3.02.02. (bovine animals, one but less than two years old, male) + 3.02.04. (male bovine animals two years old and over) + 3.02.99. (other cows) GL Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats) If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings) FCP4 Forage for grazing livestock = 0 P17 Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas) If GL > 0 FCP1 Forage for sale = 0 FCP4 Forage for grazing livestock = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings) P17 Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) P151. Cereals without rice = 2.01.01.01. (common wheat and spelt) + 2.01.01.02. (durum wheat) + 2.01.01.03. (rye) + 2.01.01.04. (barley) + 2.01.01.05. (oats) + 2.01.01.06. (grain maize) + 2.01.01.99. (other cereals for the production of grain) P15. Cereals = P151 (cereals without rice) + 2.01.01.07. (rice) P16. Oilseeds = 2.01.06.04. (rape and turnip rape) + 2.01.06.05. (sunflower) + 2.01.06.06. (soya) + 2.01.06.07. (flax (linseed)) + 2.01.06.08. (other oil seed crops) P51. Pigs = 3.04.01. (piglets of less than 20 kilograms live weight) + 3.04.02. (breeding sows of 50 kilograms or more) + 3.04.99. (other pigs) P52. Poultry = 3.05.01. (broilers) + 3.05.02. (laying hens) + 3.05.03. (other poultry) P1. General cropping = P15 (cereals) + 2.01.02. (dried pulses and protein crops) + 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.06.01. (tobacco) + 2.01.06.02. (hops) + 2.01.06.03. (cotton) + P16 (oilseeds) + 2.01.06.09. (flax) + 2.01.06.10. (hemp) + 2.01.06.11. (other fibre crops) + 2.01.06.12. (aromatic plants, medicinal and culinary plants) + 2.01.06.99. (other industrial crops not mentioned elsewhere) + 2.01.07.01.01. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — open field) + ►C1 2.01.10. (arable land seed and seedlings) + 2.01.11. (other arable land crops) ◄ + 2.01.12. (fallow land) + FCP1 (forage for sale) P2. Horticulture = 2.01.07.01.02. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — market gardening) + 2.01.07.02. (fresh vegetables, melons, strawberries — under glass or other (accessible) protective cover) + 2.01.08.01. (flowers and ornamental plants — outdoor or under low (not accessible) protective cover) + 2.01.08.02. (flowers and ornamental plants — under glass or other (accessible) protective cover) + 2.06.01. (mushrooms) + 2.04.05. (nurseries) P3. Permanent crops = 2.04.01. (fruit and berry plantations) + 2.04.02. (citrus plantations) + 2.04.03. (olive plantations) + 2.04.04. (vineyards) + 2.04.06. (other permanent crops) + 2.04.07. (permanent crops under glass) P4. Grazing livestock and forage = GL (grazing livestock) + FCP4 (forage for grazing livestock) P5. Granivores = P51 (pigs) + P52 (poultry) + 3.06. (rabbits, breeding females)

C. TYPES OF FARMING AS REFERRED TO IN PART A







Specialist holdings — crops General type of farming Principal type of farming Particular types of farming specialisations 1. Specialist field crops 15. Specialist cereals, oilseeds and protein crops 151. Specialist cereals (other than rice), oilseeds and protein crops 152. Specialist rice 153. Cereals, oilseeds, protein crops and rice combined 16. General field cropping 161. Specialist root crops 162. Cereals, oilseeds, protein crops and root crops combined 163. Specialist field vegetables 164. Specialist tobacco 165. Specialist cotton 166. Various field crops combined 2. Specialist horticulture 21. Specialist horticulture indoor 211. Specialist vegetables indoor 212. Specialist flowers and ornamentals indoor 213. Mixed horticulture indoor specialist 22. Specialist horticulture outdoor 221. Specialist vegetables outdoor 222. Specialist flowers and ornamentals outdoor 223. Mixed horticulture outdoor specialist 23. Other horticulture 231. Specialist mushrooms 232. Specialist nurseries 233. Various horticulture 3. Specialist permanent crops 35. Specialist vineyards 351. Specialist quality wine 352. Specialist wine other than quality wine 353. Specialist table grapes 354. Other vineyards 36. Specialist fruit and citrus fruit 361. Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) 362. Specialist citrus fruit 363. Specialist nuts 364. Specialist tropical and subtropical fruits 365. Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production 37. Specialist olives 370. Specialist olives 38. Various permanent crops combined 380. Various permanent crops combined







Specialist holdings — animal production General type of farming Principal type of farming Particular types of farming specialisations 4. Specialist grazing livestock 45. Specialist dairying 450. Specialist dairying 46. Specialist cattle — rearing and fattening 460. Specialist cattle — rearing and fattening 47. Cattle — dairying, rearing and fattening combined 470. Cattle — dairying, rearing and fattening combined 48. Sheep, goats and other grazing livestock 481. Specialist sheep 482. Sheep and cattle combined 483. Specialist goats 484. Various grazing livestock 5. Specialist granivores 51. Specialist pigs 511. Specialist pig rearing 512. Specialist pig fattening 513. Pig rearing and fattening combined 52. Specialist poultry 521. Specialist laying hens 522. Specialist poultry-meat 523. Laying hens and poultry-meat combined 53. Various granivores combined 530. Various granivores combined







Mixed holdings General type of farming Principal type of farming Particular types of farming specialisations 6. Mixed cropping 61. Mixed cropping 611. Horticulture and permanent crops combined 612. Field crops and horticulture combined 613. Field crops and vineyards combined 614. Field crops and permanent crops combined 615. Mixed cropping, mainly field crops 616. Other mixed cropping 7. Mixed livestock 73. Mixed livestock, mainly grazing livestock 731. Mixed livestock, mainly dairying 732. Mixed livestock, mainly non-dairying grazing livestock 74. Mixed livestock, mainly granivores 741. Mixed livestock: granivores and dairying combined 742. Mixed livestock: granivores and non-dairying grazing livestock 8. Mixed crops — livestock 83. Field crops — grazing livestock combined 831. Field crops combined with dairying 832. Dairying combined with field crops 833. Field crops combined with non-dairying grazing livestock 834. Non-dairying grazing livestock combined with field crops 84. Various crops and livestock combined 841. Field crops and granivores combined 842. Permanent crops and grazing livestock combined 843. Apiculture 844. Various mixed crops and livestock 9. Non-classified holdings 99. Non-classified holdings 999. Non-classified holdings









ANNEX V

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

A. ECONOMIC SIZE OF THE HOLDING

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

B. ECONOMIC SIZE CLASSES OF HOLDINGS

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







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

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









ANNEX VI

STANDARD OUTPUTS (SOs)(ARTICLE 6)

1. DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs

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

(b) The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s). The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.

(c) Production period The SOs correspond to a production period of 12 months (calendar year or agricultural production year). For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SO corresponding to growth or production in a 12-month period is calculated.

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

(e) Units (1) Physical units: (a) The SOs for crop characteristics are determined on the basis of area expressed in hectares. For mushrooms, however, the SOs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOs for mushrooms are divided by the number of annual successive harvests which is to be communicated to the Commission pursuant to Article 8 of this Regulation. (b) The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive. (2) Monetary units and rounding: The basic data for determining the SOs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOs are converted into EUR using the average exchange rates for the reference period as defined in point 1(d) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat). The SOs may be rounded to the nearest EUR 5 where appropriate.

2. BREAKDOWN OF SOs

(a) By crop and livestock characteristics

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

(b) Geographical breakdown

— The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council ( 2 ). These units are described as a regrouping of NUTS 3 regions. ►M2 Less-favoured areas and areas facing natural and other specific constraints are not considered as geographical units. ◄

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

3. COLLECTION OF DATA FOR DETERMINING SOs

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

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

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

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

4. EXECUTION

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

5. TREATMENT OF SPECIAL CASES

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

(a) Fallow land

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

(b) Kitchen gardens

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

(c) Livestock

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

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

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

(e) Other sheep and other goats

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

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

(f) Piglets

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

(g) Forage

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

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









ANNEX VII

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

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

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

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

All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. ►M2 Wine and olive oil production are regarded as agricultural activities if the bought-in proportion of wine or olive oil is not significant. ◄

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

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

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 ( 3 ):

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

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







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









ANNEX VIII

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

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

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

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

Examples:

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

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

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

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

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

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

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

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

▼M1

— areas : in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area and except in Table M ‘Subsidies’, where basic units are to be registered in ha,

▼B

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

— labour units : to two decimal places.

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

Table A

General information on the holding







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







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

A.ID. Identification of the holding

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

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

The holding number comprises three groups of indications as follows:

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

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

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

A.LO. Location of the holding

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

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

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

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

A.AI. Accounting information

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

A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used: 1. Double-entry accounting 2. Single-entry accounting. 3. None.

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

A.TY. Typology

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

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

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

A.CL. Classes

A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover ( 4 ) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used: 1. ≥ 0 to ≤ 10 % (marginal share) 2. > 10 % to ≤ 50 % (medium share) 3. > 50 % to < 100 % (significant share)

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

A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following code numbers are to be used: 0. False. 1. True.

A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used: 1. Full. 2. Partial.

A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 ( 5 ), in particular Articles 4 and 5 thereof. The following code numbers are to be used: 1. the holding does not apply organic production methods; 2. the holding applies only organic production methods for all its products; 3. the holding applies both organic and other production methods; 4. the holding is converting to organic production methods.

A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used. 0. not applicable 31. cereals 32. oilseeds and protein crops 33. fruits and vegetables (including citrus fruits, but excluding olives) 34. olives 35. vineyards 36. beef 37. cow's milk 38. pigmeat 39. sheep and goats (milk and meat) 40. poultry meat 41. eggs 42. other sector

A.CL.150.C. ‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ( 6 ). The following code numbers are to be used: 1. the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; 2. the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; 3. the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.

A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product: if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. ►C1 When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used. ◄ 0. not applicable 31. cereals 32. oilseeds and protein crops 33. fruits and vegetables (including citrus fruits, but excluding olives) 34. olives 35. vineyards 36. beef 37. cow's milk 38. pigmeat 39. sheep and goats (milk and meat) 40. poultry meat 41. eggs 42. other sector. The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.

A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ( 7 ). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used: 1. the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; 21. the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013; 22. the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013; 23. the majority of the utilised agricultural area of the holding is situated in a an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; 3. the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013; 5. the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.

A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number: 1. the major part of the holding is located at < 300 m; 2. the major part of the holding is located at 300 to 600 m; 3. the major part of the holding is located at > 600 m; 4. data not available.

▼M1 A.CL.180.C. Structural Funds area: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council ( 8 ) the majority of the utilised agricultural area of the holding is situated. ▼B 1. the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof; 2. the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof; 3. the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.

A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ( 9 ) and Council Directive 92/43/EEC ( 10 ) (Natura 2000). The following code numbers are to be used: 1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments; 2. the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.

A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council ( 11 ). The following code numbers are to be used: 1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC; 2. the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.

A.OT. Other particulars concerning the holding

A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm: 0. not applicable (when no irrigation on the farm) 1. surface 2. sprinkler 3. drip 4. other

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

COLUMNS IN TABLE A

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

Table B

Type of occupation







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







Code (*) Description of categories Group A 10 UAA for owner farming UO 20 Rented UAA UT 30 Sharecropped UAA US

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

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

The following groups of information and categories should be used:

B.UO. UAA for owner farming

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

B.UT. UAA for tenant farming

▼M1

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

▼B

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

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

B.US. UAA for sharecropping or other modes

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

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour







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







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

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

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

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

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

(b) ►C1 assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding category in another table (in this example, table H, category 1020 ‘Contract work and machinery hire’). ◄

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

C.UR. Unpaid regular labour

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

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

The following cases or similar ones may arise:

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

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

(c) joining or leaving the holding;

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

There are the following categories:

C.UR.10. Holder/manager

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.UR.20. Holder/not manager

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

C.UR.30 Manager/not holder

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

C.UR.40. Spouse(s) of holder(s)

C.UR.50. Other unpaid regular labour

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

C.UC. Unpaid casual labour

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

C.PR. Paid regular labour

Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding.

The following categories are to be shown:

C.PR.70. Farm manager

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

C.PR.50. Others

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

C.PC. Paid casual labour

C.PC.60. Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.

COLUMNS IN TABLE C

Number of persons (column P)

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

Gender (column G)

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

1. male;

2. female.

Year of birth (column B)

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

Agricultural training of the manager (column T)

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

1. only practical agricultural experience;

2. basic agricultural training;

3. full agricultural training.

Annual time worked (column Y1)

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

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

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

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

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

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

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

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

Work on an agricultural holding

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

— Farm agricultural work — — financial organisation and management (farm sales and purchases, bookkeeping, etc.), — work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.), — livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.), — preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil, — maintenance of buildings, machinery, equipment, hedges, ditches, etc., — transport for the holding and carried out by the labour force of the holding.

— Work for the OGA directly related to the holding — — contractual work (using production means of the holding), — tourism, accommodation and other leisure activities, — processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…, — production of renewable energy, — forestry and wood processing, — other OGA (fur animals, care farming, handicraft, aquaculture, …).

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

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

— work performed for the household of the holder or manager.

Table D

Assets

Structure of the table







Category of assets Code (*) Column Group of information Value V OV Opening valuation AD Accumulated depreciation DY Depreciation of the current year IP Investment/Purchase, before deduction of subsidies S Subsidies SA Sales CV Closing valuation







Code (*) Description of categories OV AD DY IP S SA CV 1010 Cash and equivalents — — — — — 1020 Receivables — — — — — 1030 Other current assets — — — — — 1040 Inventories — — ▼M3 2010 Biological assets — plants ▼B 3010 Agricultural land — — 3020 Land improvements 3030 Farm buildings 4010 Machinery and equipment 5010 Forest land including standing timber — — 7010 Intangible assets, tradable — — 7020 Intangible assets, non-tradable 8010 Other non-current assets

The following categories of assets shall be used:

1010. Cash and equivalents

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

1020. Receivables

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

1030. Other current assets

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

1040. Inventories

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

▼M3

2010. Biological assets — plants

Values of all plants that have not been harvested yet (all permanent and standing crops). Accumulated depreciation (D.AD) and Depreciation of the current year (D.DY.) should only be reported for Permanent crops.

▼B

3010. Agricultural land

Agricultural land owned by the holding.

3020. Land improvements

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

3030. Farm buildings

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

4010. Machinery and equipment

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

5010. Forest land including standing timber

Forest land in owner occupation included in the agricultural holding.

7010. Intangible assets — tradable

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

7020. Intangible assets — non-tradable

▼M2

All other intangible assets that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.

▼B

8010. Other non-current assets

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

Groups of information in Table D

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

There is only one column (V) value.

Valuation methods

The following valuation methods are used:

▼M3







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

▼B

D.OV. Opening valuation

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

D.AD. Accumulated depreciation

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

D.DY. Depreciation of the current year

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

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

D.IP. Investments/Purchases

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

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

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

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

D.S. Investment subsidies

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

D.SA. Sales

Total sales of assets during the accounting year.

D.CV. Closing valuation

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

Comments

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

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

Table E

Quotas and other rights







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







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

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

The values concerning quotas which can be traded separately from associated land are recorded in this table. The quota