This document is meant purely as documentation tool and the institutions do not assume any liability for its contents
"BCOMMISSION REGULATION (EEC) No 2237/77
of 23 September 1977
amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of
determining incomes of agricultural holdings
(OJ L 263, 17.10.1977, p. 1)
Amended by:
Official Journal
No page date
"M1 Commission Regulation (EEC) No 600/79 of 29 March 1979 L 78 22 30.3.1979
"M2 Commission Regulation (EEC) No 3245/80 of 15 December 1980 L 341 19 16.12.1980
"M3 Commission Regulation (EEC) No 3272/82 of 6 December 1982 L 347 10 7.12.1982
"M4 Commission Regulation (EEC) No 3123/85 of 6 November 1985 L 297 14 9.11.1985
"M5 Commission Regulation (EEC) No 1986/87 of 7 July 1987 L 188 1 8.7.1987
Amended by:
"A1 Act of Accession of Greece L 291 17 19.11.19791977R2237 — EN — 01.01.1986 — 004.001 — 1
COMMISSION REGULATION (EEC) No 2237/77
of 23 September 1977
amending Regulation No 118/66/EEC on the form of farm return to
be used for the purpose of determining incomes of agricultural
holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic
Community,
Having regard to Regulation No 79/65/EEC of 15 June 1965 setting up a
network for the collection of accountancy data on the incomes and
business operation of agricultural holdings in the European Economic
Community (1), as last amended by Regulation (EEC) No 2910/73 (2),
and in particular Article 7 thereof,
Whereas Regulation No 118/66/EEC of the Commission of 29 July
1966 (3), as last amended by Regulation (EEC) No 3565/73 (4), specified
the items to be included in the farm return to be used in determining the
incomes of agricultural holdings;
Whereas the type, definitions and presentation of accountancy data
collected by means of the farm return with a view to determining the
incomes of agricultural holdings should be identical, irrespective of the
characteristics of the holdings surveyed;
Whereas it is now time for the 10 years’ experience of the farm
accountancy data network to be applied to revise the provisions
concerning the farm return so as to make the accountancy data more
comparable and to adapt them to the developing needs of the common
agricultural policy;
Whereas the opportunity should be taken to improve the processing of
the accountancy data; whereas to this end magnetic tape should be
adopted as the medium for these data;
Whereas for same holdings there may be difficulties in completing
particular headings due to the absence of the relevant data in these
holdings’ accounts; whereas, consequently, for as long as these
difficulties persist, arrangements should be made to prevent any risk of
misinterpretation in the event of these particular headings not being
completed;
Whereas, to minimize the disadvantages accruing from adjustments to
the farm return, the new provisions should be applied in all Member
States with effect from one and the same accounting year; whereas it is
nonetheless desirable, in view of the difficulties which certain Member
States may encounter in making these adjustments within a single year,
to make provision for those Member States to postpone the application of
the new provisions for one accounting year;
Whereas the measures laid down in this Regulation are in accordance
with the opinion of the Community Committee for the Farm Account-
ancy Data Network,!B
(1) OJ No 109, 23. 6. 1965, p. 1859/65.
(2) OJ No L 299, 27. 10. 1973, p. 1.
(3) OJ No 148, 10. 8. 1966, p. 2701/66.
(4) OJ No L 361, 29. 12. 1973, p. 84.1977R2237 — EN — 01.01.1986 — 004.001 — 2
HAS ADOPTED THIS REGULATION:
Article 1
The type of accountancy data to be given in a farm return shall be as laid
down in Annex I. The relevant definitions and instructions shall be as
laid down in Annex II. The accountancy data shall be presented in the
form laid down in Annex III.
Article 2
This Regulation shall apply for the first time to the accountancy data of
the 1978 accounting year, beginning during the period between 1 January
1978 and 1 July 1978.
However, these provisions shall apply for the first time in France and
Ireland to the accounting data of the 1979 accounting year, and in Italy to
the accounting data of the 1980 accounting year. The 1979 and 1980
accounting years shall begin respectively during the periods from 1
January to 1 July 1979 and from 1 January to 1 July 1980.
These provisions shall first apply in Greece to the accounting data for the
1981 accounting year, beginning during the period between 1 January
1981 and 1 July 1981.
These provisions shall apply for the first time in Spain and Portugal to
the accountancy data of the 1986 accounting year, beginning during the
period between 1 January and 1 July 1986.
Article 3
Regulation No 118/66/EEC is hereby repealed. It shall apply in its
entirety to the accountancy data of the accounting years preceding those
mentioned in Article 2, whatever the date on which these data are
transmitted to the Commission.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.!B
!M1
!A1
!M4
!B1977R2237 — EN — 01.01.1986 — 004.001 — 3
ANNEX I
LAYOUT OF FARM RETURN
For each heading and column of the tables in this Annex it is necessary to refer to
the definitions and instructions as laid down in Annex II. The numbers in thecolumns of these tables (numbers in small print) are serial numbers of data in the
magnetic tapes (
1). The unalloted numbers are available for later use and should be
filled in with zeros.
A. GENERAL INFORMATION
Heading number and description Serial number
1. Number of holding
— District 1
— Sub-district 2— Serial number of holding 3
2. Information on computer records
— Number of records per holding 4
— Sequence number of record 5— Number of 10-data groups concerning produc-
tion (excluding animals) 6
— ‘Unallotted’ 7-30
3. Location of holding 31
4. Category of holding
—"
M5‘Unallotted’ 3 32
—"M5Type of farming at the time of selection
3 33
—"M5 Type farming on the basis of the
accountancy data 3 34
—"M5 Economic size class at the time of
selection 3 35
—"M5Economic size class on the basis of the
accountancy data 3 36
5. Date of closure of accounts 37
—"M5Date of creation of magnetic tape 3 38
6. Less favoured area 397. Irrigated USA 408. Altitude 419. Days grazing on mountain or other pastures not
included in the UAA 42
— Total area under shelter 43— ‘Unallotted’ "
M5443-47!B
(1) These serial numbers are systematically indicated, even for positions which will never be
filled in (e.g. table K, column area for product 162 ‘Cows’ milk’).!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 4
B. TYPE OF OCCUP ATION
Heading number and description Serial number
10. UAA in owner occupation 48
11. Rented UAA 4912. UAA in share cropping 50
C. LABOUR
Heading number and descriptionCode
(1)Y ear of birth
(2)Number of
annual units
(3)Annual time
worked
(hours)
(4)
A. Regular unpaid labour
13. Holder/manager
14. Holder/not manager
15. Manager/not holder51
5552
5653
5754
58
59
6360
6461
6562
66
67 68 69 708
>>>>>><
>>>>>>:
Number of
persons
16. Spouse(s) of holder(s) 71 — 72 73
17. Others 74 — 75 76
B. 18. Casual unpaid labour ——— 7 7
C. Regular paid labour
19. Manager — 78 79 80
20. Others — — 81 82
D. 21. Paid casual labour ——— 8 3
D. NUMBER AND V ALUE OF LIVESTOCK
Heading number and descriptionOpening valuation Closing valuation
Average
number
(5) Number
(1)Value
(2)Number
(3)Value
(4)
22. Equines 86 87 88 89 90
23. Calves for fattening 91 92 93 94 9524. Other cattle under one year 96 97 98 99 10025. Male cattle from one to less than two years 101 102 103 104 10526. Female cattle from one to less than two years 106 107 108 109 11027. Male cattle of two years or more 111 112 113 114 11528. Breeding heifers 116 117 118 119 12029. Heifers for fattening 121 122 123 124 12530. Dairy cows 126 127 128 129 13031. Cull dairy cows 131 132 133 134 135!
B1977R2237 — EN — 01.01.1986 — 004.001 — 5
Heading number and descriptionOpening valuation Closing valuation
Average
number
(5) Number
(1)Value
(2)Number
(3)Value
(4)
32. Other cows 136 137 138 139 140
33."M5Beehives 3 141 142 143 144 145
34."M5Rabbits, breeding females 3 146 147 148 149 150
35."M5‘Unallotted’ 3 151 152 153 154 155
36."M5‘Unallotted’ 3 156 157 158 159 160
37."M5‘Unallotted’ 3 161 162 163 164 165
38."M5Goats, breeding females 3 166 167 168 169 170
39."M5Other goats 3 171 172 173 174 175
40. Ewes 176 177 178 179 18041. Other sheep 181 182 183 184 18542."
M5‘Unallotted’ 3 186 187 188 189 190
43. Piglets 191 192 193 194 19544. Breeding sows 196 197 198 199 20045. Pigs for fattening 201 202 203 204 20546. Other pigs 206 207 208 209 21047. Table chickens 211 212 213 214 21548. Laying hens 216 217 218 219 22049. Other poultry 221 222 223 224 22550. Other animals — 227 — 229 —
E. LIVESTOCK PURCHASES AND SALES
Heading number and descriptionPurchases of
animals
(1)Sales of ani-
mals
(2)Farmhouse con-
sumption and
benefits in kind
(3)
51. Equines 231 232 233
52. Cattle 234 235 236
54. Sheep 240 241 24255. Goats 243 244 24556. Pigs 246 247 24857. Poultry 249 250 25158. Other animals 252 253 254!
B
!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 6
F. COSTS
Heading number and description Serial number
Labour and machinery costs
59. Wages and social security 25960. Contract work 260
61. Current upkeep of machinery and equipment 26162. Motor fuels and lubricants 26263. Car expenses 263
Specific livestock costsFeedingstuffs purchased for:Grazing stock (equines, cattle, sheep, goats)
64. Concentrated feedingstuffs 26465. Coarse fodder 265
66. Pigs 266
67. Poultry and other small animals 267
Farm-produced feedingstuffs used on farm:
68. Grazing stock (horses, cattle, sheep, goats) 268
69. Pigs 269
70. Poultry and other small animals 270
71. Other specific livestock costs 271
Specific crop costs
72. Seeds and seedlings purchased 27273. Seeds and seedlings produced and used on the farm 27374. Fertilizers and soil improvers 27475. Crop protection products 27576. Other specific crop costs 27677. Specific forestry costs 277
Farming overheads
78. Current upkeep of land improvements and buildings 27879. Electricity 279
80. Heating fuels 280
81. Water 281
82. Insurance 282
83. Taxes and other dues 283
84. Other farming overheads 284
Land charges
85. Rent paid 285
86. Rental value 286
87. Insurance for farm buildings 28788. Taxes on land and buildings 288
Interest paid
89. Interest and financial charges paid of which relating to: 289!
B1977R2237 — EN — 01.01.1986 — 004.001 — 7
Heading number and description Serial number
90. Loans for land and buildings 290
91. Of which: for purchase of land 29192. Loans for working capital and creditors 29293. Total 293
G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL
Heading number and descriptionAcquisition value
Open-
ing
valu-
ation
(3)Investments
Sales
(6)De-
preci-
ation
(7)Closing
valu-
ation
(8)"M5
3"M5
3Before
deduc-tion of
sub-
sidies
(4)Sub-
sidies
(5)
94. Agricultural land and buildings "M5
‘Unal-
lotted’
3"M5
‘Unal-
lotted’
3 296 297 298 299 300 301
of which:
95. Agricultural land "M5
‘Unal-lotted’
3"
M5
‘Unal-lotted’
3 304 305 306 307 308 309
96. Permanent crops "
M5
‘Unal-lotted’
3"
M5
‘Unal-lotted’
3 312 313 314 315 316 317
97. Land improvements "
M5
‘Unal-
lotted’
3"M5
‘Unal-
lotted’
3 320 321 322 323 324 325
98. Farm buildings "M5
‘Unal-
lotted’
3"M5
‘Unal-
lotted’
3 328 329 330 331 332 333
99. Acquisition costs "M5
‘Unal-lotted’
3"
M5
‘Unal-lotted’
3 336 337 338 339 340 341
100. Forest land including standing
timber"
M5
‘Unal-lotted’
3"
M5
‘Unal-lotted’
3 344 345 346 347 348 349
101. Machinery and equipment "
M5
‘Unal-
lotted’
3"M5
‘Unal-
lotted’
3 352 353 354 355 356 357
102. Circulating capital "M5
‘Unal-
lotted’
3"M5
‘Unal-
lotted’
3 360 361 362 363 364 365
103. Total "M5
‘Unal-lotted’
3"
M5
‘Unal-lotted’
3 368 369 370 371 372 373!
B1977R2237 — EN — 01.01.1986 — 004.001 — 8
H. DEBTS
Heading number and descriptionOpening valuation Closing valuation
Total
(1)Of which for
Total
(5)Of which for
Land and buildings
Work-
ing
capital
(4)Land and buildings
Working
capitalTotal
(2)Of
which
land
(3)Total
(6)Of
which
land
(7)
104. Long- and medium-term
loans 374 375 376 377 378 379 380 381
105. Short-term loans and credi-
tors 382 383 384 385 386 387 388 389
106. Total 390 391 392 393 394 395 396 397
I. V ALUE ADDED TAX (V AT)
Heading number and description Serial number
107. V AT system
Subdivision of the V AT system400
401
108. V AT on sales 402
109. V AT on purchases 403
110. V AT on investments 404
111. V AT refunded by tax authorities 405
J. GRANTS AND SUBSIDIES
Heading number and descriptionCode
(1)Amount
112. Grants and subsidies on animals and products — 408
113. Of which:
20 ‘open’ codes corresponding to the codes for the categories of animals
(headings 51 to 58) and products (headings 120 to 311) in question409
…to …
448
114. Grants and subsidies on costs — 449
115. Of which:
10 ‘open’ codes corresponding to the codes for the costs in question
(headings 59 to 92)450
…to …
469
116. Grants and subsidies on the purchase of animals — 470
117. Of which:
5 ‘open’ codes corresponding to the codes for the categories of animals
purchased (headings 51 to 58)471
…to …
480
118. Total — 481
119. Of which: grants and subsidies for disasters — 482
(1) Enter the heading numbers for the categories of animals, products and costs concerned.!B1977R2237 — EN — 01.01.1986 — 004.001 — 9
K. PRODUCTION (excluding animals) (headings 120 to 311)
Product
(code)Type of
crop
(code)Missing
data
(code)AreaProduc-
tion for
the ac-
counting
yearOpening
valuationSalesFarm-
house
con-
sumption
and
benefits
in kindClosing
valuationFarm use
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
488 489 490 491 492 493 494 495 496 497
4 9 8———————— —
— ———————— —
— ———————— (1)
(1)Last serial number = 487 + (10 * number of products entered).!B1977R2237 — EN — 01.01.1986 — 004.001 — 10
ANNEX II
DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM
RETURN
I. General definitions and instructions
(a) The data on the farm return should relate to a single agricultural holding and
to a single accounting year of 12 consecutive months.
(b) Data in the farm return concern exclusively the agricultural holding. These
data refer to activities of the holding itself and if appropriate to both forestry
and tourism connected with the farm. Nothing connected with anynon-farming activities of the holder or of his family, or with any pension,private accounts, property extraneous to the agricultural holding, personal
taxation, private insurance, etc., is to be taken into account in preparing the
farm returns.
When the holding’ s production resources (paid or unpaid labour, machinery
or equipment) are used to increase fixed assets (construction or major repairs
of machinery, construction, major repairs or even demolition of buildings,planting or felling of fruit trees), the corresponding costs — or an estimatethereof — are not to be included in the working costs of the holding. In any
case, labour costs and hours worked to produce fixed assets are to be
excluded from both costs and data on labour. In exceptional cases, if certaincosts (other than labour costs) used to produce fixed assets cannot becalculated separately (e.g. use of the holding’ s tractor) and if these expenses
are then included under costs, an estimate of all these costs used to produce
fixed assets is to be entered in heading 181 (Other products and receipts).
In any case, the value of the fixed assets produced is to be assessed on the
basis of their cost (including the value of the paid and/or unpaid labour) and
must be added to the value of the fixed assets given under headings 94 to 101.
(c) Data given in a farm return are to be taken from accounts consisting of entries
made systematically and regularly throughout the accounting year.
(d) The accountancy data are expressed in money terms:
— either without V AT,— or with V AT in the circumstances mentioned below (cf. headings 107 to
111).
(e) The accountancy data in money terms are expressed without grants and
subsidies. Grants and subsidies are understood to be all forms of direct aid
from public funds which have resulted in a specific receipt (cf. headings 112
to 119).
(f) The data in a farm return should be given in the following units and with the
following degrees of accuracy:
— values: in national monetary units without decimal points. However, for
national currencies where the unit represents a low relative valuecompared to the ECU, it may be agreed between the liaison agency of theMember State in question and the staff of the Commission which
manages the Farm Accountancy Data Network, to express the values in
hundreds or thousands of national currency units,
— physical quantities: in quintals (q = 100 kg) except in the case of eggs,
which will be expressed in thousands, "
M5 and wine and related
products which will be expressed in hectolitres, 3
— areas: in ares, "M5except in the case of mushrooms which will be
expressed in square metres of total cropped area, 3
— average livestock numbers: to one decimal place, except for poultry and
rabbits, which are to be given in whole numbers, and bees which are to
be given in number of hives,
— labour units: to two decimal places.!B
!M5
!B
!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 11
Fixed positions (cf. tables A to J of Annex I) where nothing is to be indicated
should be filled in with zeros. For the products entered in table K, zeros
should be filled in for the positions where there is nothing to be indicated.
(g) After being checked, the computer media containing the accountancy data of
the farm return are to be sent under confidential cover by the liaison agency
to the Commission of the European Communities, Directorate-General forAgriculture, Division for Analysis of the Situation of Agricultural Holdings.
II. DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL
ITEMS IN THE FARM RETURN
A. GENERAL INFORMATION
1. Holding number
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 ofits inclusion in the accountancy network (
1). A number once assigned is
never allotted to another holding.
The holding number comprises three groups of indications as follows:
— division code (see Annex I to Commission Regulation (EEC)
No 1859/82 (OJ No L 205, 13. 7. 1982, p. 5),
— subdivision code; the subdivisions chosen should at least make it
possible to identify holdings situated in regions taken into consider-ation to implement Council Directive 72/159/EEC on the modern-ization of farms (a list of subdivisions giving names and codes is to be
sent to the Commission) "
M5or Council Regulation (EEC)
No 797/85 on improving the efficency of agricultural structures (OJNo L 93, 30. 3. 1985, p. 1), 3,
— serial number of holding.
2. Particulars concerning computer records
Since the accountancy data of a holding can fill one or more computer
records (see Annex III, paragraph C (2)), the total number of records usedfor each holding and the sequence number of each record should be given.The data corresponding to the first five serial numbers constitute the label
of a holding. They are repeated at the top of each record. The sixth datum
of each holding gives the number of indivisible 10-data groups, each ofwhich corresponds to a line of production (excluding animals).
3. Location of the holding
The number given is that of the most appropriate basic geographical unit
(preferably the parish) in which the holding is located.
A map of these units with their numbers is to be sent to the Commission.
Any significant changes to the boundaries of these geographical units
should be brought to the attention of the Commission.!
B
(1) 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 withanother holding, it is to 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 keepingthe 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.!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 12
4. Category of holding
Position 33: Holding category code (in accordance with Annex II to
Commission Decision 85/377/EEC — OJ No L 220, 17. 8. 1985, p. 1) at
the time of selection for the accounting year in question.
Position 34: Classification code in accordance with the abovementioned
Decision on the basis of the accountancy data for the year in question.
Position 35: Economic size class code of holding (in accordance with
Annex III to Decision 85/377/EEC) at the time of selection for accountingyear in question.
Position 36: Economic size class code of holding in accordance with the
abovementioned Decision on the basis of the accountancy data for the year
in question.
5. Date of closure of accounts
Date of closure of the accounting year, e.g. 30. 4. 75 or 31. 12. 75.
6. Less-favoured area
An indication is to be given of whether the majority of the agricultural area
of the holding is situated in an area covered by Council Direc-tive
75/268/EEC on mountain and hill farming and farming in certainless-favoured areas (
1).
1 = the majority of the agricultural area of the holding is not situated in
the areas in question,
2 = the majority of the agricultural area of the holding is situated in
less-favoured areas within the meaning of Article 3 (4) and (5) of
Directive 75/268/EEC,
3 = the majority of the agricultural area of the holding is situated in
mountain areas within the meaning of Article 3 (3) of Directive
75/268/EEC,
4 = Code 4 is to be used in Member States where such areas are so small
and numerous that the information is not significant.
(1) OJ No L 128, 19. 5. 1975, p. 1
7. Irrigated UAA
Utilized agricultural area other than under glass, actually irrigated during
the year with fixed or movable equipment, whatever the process used(sprinklers, flooding).!
B
!M5
!B
!M3
!B1977R2237 — EN — 01.01.1986 — 004.001 — 13
8. Altitude
The altitude should be indicated by the corresponding code number:
1 = the major part of the holding is located at 5300 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 4600 m,
4 = data not available.
9. Grazing on mountain or other pasture not included in the UAA
Number (whole) of LSU grazing days by farm animals on land not
included in the UAA (
1).
Total area under shelter expressed in ares on which, in principle, crops of
type 5 may be grown: i.e. crops 138, 141 and 156 and also crops 143, 285
and 157 of type 5.
‘Under shelter’ is taken to mean greenhouses, permanent frames and
heated tunnels but does not include unheated plastic tunnels, cloches or
any other portable frame (see the definition for crops 138, 141 and 156 inTable K).
‘Total’ area is taken to mean the total land surface area ‘under shelter’,
whatever its use (hence including paths). For ‘multi-storey’ greenhousesthe surface area is counted only once.
B. TYPE OF OCCUP ANCY OF UAA
10. UAA in owner occupation
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms.
11. Rented UAA
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) worked by a person other than the owner, tenant for lifeor leaseholder, holding a tenancy on the said area (the rent is payable in
cash and/or in kind; being generally fixed in advance, it does not normally
vary with the farming results) and/or utilized agricultural area held onsimilar terms of tenure. Rented area does not include land the harvest ofwhich is bought as a standing crop or which is rented for a period of less
than one year (
2).
12. UAA in share cropping
Utilized agricultural area (arable land, grassland and permanent pasture,
permanent crops) farmed jointly by the grantor and the share cropper on
the basis of a share-cropping agreement and/or utilized agricultural areafarmed on similar terms.!
B
(1) The LSU grazing day is a unit equivalent to one day’ s grazing by one dairy cow, or one
bovine animal or one horse more than two years old. The grazing days for cattle and
horses less than two years old, goats and sheep are converted into grazing days per LSUby applying the coefficients 0.5, 0.2and 0.15respectively.
(
2) The sums paid for the purchase of standing crops or for the rental of land for less than
one year should be given under headings 65 to 67 (purchased feedingstuffs) in the case
of grassland or fodder crops and under heading 76 (other specific crop costs) in the caseof marketable crops (products which are usually marketed).Marketable crops bought standing or coming from land rented for a period of less than
one year should be given without specifying the area in question (cf. instructions
concerning area, column 4, table K).!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 14
C. LABOUR
By labour is meant all persons who have been engaged on work on the farm during
the accounting year (1) (see hereafter). However, this does not include persons who
have done this work on behalf of another person or undertaking (agricultural
contract work, of which the costs appear under farm costs).
The following categories of labour are to be distinguished:
A. Regular unpaid labour
Unpaid labour or labour which receives less remuneration (in cash or in
kind) than the amount normally paid for the services rendered (2) and
which during the accounting year participated (outside normal holidays)for at least a whole day of each week in the work of the holding (
3):
The following are subcategories:
13.Holder/manager (4)(5)
Person who assumes economic and legal responsibility for the holding and
undertakes its day-to-day management.!B
(1) 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 assistancegiven, the time worked by the farm labour and any related wages are specified in thefarm 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 servicesis on a limited scale, nothing is indicated in the farm return (in the above example, theaid 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
(heading 20 or 21, 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 asproduction under the corresponding heading (in this example: heading 177:‘Contract work for others, including hiring out of equipment’) and as a cost (under
heading 59 ‘Wages and social security’);
(b) assistance given in the form of work is offset by services of a different kind (e.g.
the supply of machinery): in this situation the working time provided and any
related wages are left out of consideration; the value of the service received isrecorded as an input under the corresponding heading (in this example: heading 60‘Contract work and machinery hire’).
(
2) Such payment should not appear in farm costs.
(3) 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 numberof 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 specializing in theseasonal fattening of animals or in the production of fruit and vegetables in theopen;
(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.).
(
4) In the case of share cropping the share cropper is indicated as holder/manager.
(5) The function performed is indicated by a code number in column (1), i.e.:
1 = holder/manager,2 = holder/not manager,3 = manager/not holder
In the case of an incorporated holding (legal person) the code number is 9.
When the function is performed by several persons (e.g. two brothers, father andson, …) each one is recorded in decreasing order of responsibility; in the eventof equal responsibility, decreasing order of age is used. Thus the data concerning
the person assuming the greatest responsibility are recorded in positions 51 to
54; those concerning the person next in responsibility in positions 55 to 58, etc.1977R2237 — EN — 01.01.1986 — 004.001 — 15
14.Holder/not manager (1)
Person who assumes economic and legal responsibility for the holding
without undertaking its day-to-day management.
15.Manager/not holder (1)
Person who undertakes day-to-day management of the holding without
assumption of economic and legal responsibility for it.
16.Spouse(s) of holder(s) (2)
17.Other regular unpaid labour (2)
Regular unpaid labour not included in the preceding headings.
B. 18. Casual and seasonal unpaid labour
Unpaid labour which has not worked regularly on the holding during the
accounting year is aggregated under this heading.
C. Regular paid labour
Labour paid (in cash and/or in kind) on the normal scale for services
rendered and which during the accounting year (excluding normalholidays) worked for at least one whole day per week for the holding.
The following subcategories are to be shown:
19.Farm manager
Salaried person undertaking the day-to-day management of the holding.
20.Others
All regular paid labour (excepting the holding’ s salaried manager) is
aggregated under this heading.
D. 21. Casual and seasonal paid labour
Paid labour which did not regularly work on the holding during the
accounting year (including piece workers) is aggregated under this
heading.
Each heading includes the following data:
Y ear of birth (column 2)
The year of birth should be given only for the holder(s) and/or manager(s)
(categories 13 to 15 and 19) using the last two figures of the year.
Total work force: number of annual units (column 3)
The total work force regularly employed is expressed in numbers of annual units.
A person who spends his entire annual working time employed on the holding (afull-time worker) represents one ‘annual unit’, even if his actual working timeexceeds the normal annual working time in the region under consideration and on!
B
(1) The function performed is indicated by a code number in column (1), i.e.:
1 = holder/manager,2 = holder/not manager,3 = manager/not holder
In the case of an incorporated holding (legal person) the code number is 9.When the function is performed by several persons (e.g. two brothers, father and
son, …) each one is recorded in decreasing order of responsibility; in the event
of equal responsibility, decreasing order of age is used. Thus the data concerningthe person assuming the greatest responsibility are recorded in positions 51 to54; those concerning the person next in responsibility in positions 55 to 58, etc.
(
2) The number of persons in this labour category should be indicated (column 1). Where
there are several holders, there may be more than one spouse.1977R2237 — EN — 01.01.1986 — 004.001 — 16
the same type of holding. A person who does not work the whole year on the
holding represents a fraction of an ‘annual unit’.
The ‘annual 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 theregion under consideration and on the same type of holding (
1).
Time worked (column 4)
Time worked should be indicated in hours. It should refer to the time actually
devoted to the work of the holding (1).
The time worked by piece-work labour is estimated by dividing the total amount
paid for the work by the hourly wage of a worker employed on a time basis.
Work on an agricultural holding
Work on the holding includes all the work of organization, supervision and
execution, both manual and administrative, done in connection with the normal
running of the holding, e.g.:
— organization and management (farm sales and purchases, bookkeeping, etc.);— field work (ploughing, sowing, harvesting, orchard maintenance, etc.);
— livestock husbandry (feed preparation, feeding of animals, milking, care of
livestock, etc.);
— storage, market preparation and processing on the farm (ensiling, threshing,
packing, etc.);
— maintenance work on buildings, machinery, equipment, hedges, ditches, etc.;
— transport for and carried out by the labour of the holding;— other work directly connected with farm work:
— forestry work (on woodland included in the agricultural holding),
— work concerning tourism (maintenance of camping, sport or recreation
grounds, riding facilities, letting of cottages, etc.) where these are
ancillary to and overlap with the work of the holding to such an extentthat it is in practice impossible to dissociate the tourism activities fromthe normal agricultural work of the holding (
2),
— contract work for others where this is occasional and done with farm
equipment (payment for this is included in the production of the
holding).
The following are not included in the work of the holding:
— work to produce fixed assets (construction or major repairs of buildings or
machinery, planting of orchards, demolition of buildings, felling of fruit trees,
etc.),
— work performed for the household of the holder or manager,
— special activities such as attendance at professional meetings, business travel,
visits to markets other than to purchase items for or to sell items for the
holding, etc.
D. NUMBER AND V ALUE OF LIVESTOCK
The following categories of stock should be distinguished:
22. EQUINES (all ages)
Included are race- and riding horses
23. CAL VES FOR FATTENING
Calves for fattening usually slaughtered before the age of five months.!B
(1) When a person is incapable of performing normal duties (as done by a worker in the
prime of life) — for example because of disablement — the total for such a person isadjusted by the appropriate fraction; the working time given should correspond to thehours which would have been taken by a fit person to do the work.
(
2) In this case the earnings and inputs relating to tourism are included under products (cf.
heading 179) and farm inputs respectively.1977R2237 — EN — 01.01.1986 — 004.001 — 17
24. OTHER CATTLE LESS THAN ONE YEAR OLD
25. MALE CATTLE FROM ONE TO LESS THAN TWO YEARS OLD26. FEMALE CATTLE FROM ONE TO LESS THAN TWO YEARS OLD
Excluding female bovine animals which have calved
27. MALE CATTLE TWO YEARS OLD OR MORE
28. BREEDING HEIFERS
Female bovine animals two years old or more which have not yet calved
and are intended for breeding.
29. HEIFERS FOR FATTENING
Female bovine animals two years old or more which have not yet calved
and which are not intended for breeding.
30. DAIR Y COWS
Female bovine animals which have calved (including those less than two
years old) which are kept exclusively or principally for milk production forhuman consumption or processing as dairy products.
31. CULL DAIR Y COWS
Dairy cows after their final lactation.
32. OTHER COWS
1. Female bovine animals which have calved (including those less than
two years old) which are kept exclusively or principally for production
of calves and whose milk is not used for human consumption orprocessing as dairy products;
2. Cows for work;
3. Cull cows (whether or not fattened before slaughter).
Headings 23 to 32 also include the corresponding categories of buffaloes and
female buffaloes.
33."
M5BEEHIVES, TO BE INDICATED IN NUMBER OF HIVES 3
34."M5RABBITS, BREEDING FEMALES 3
35."M5‘UNALLOTTED’ 3
36."M5‘UNALLOTTED’ 3
37."M5‘UNALLOTTED’ 3
38."M5GOATS, BREEDING FEMALEs 3
39."M5OTHER GOATS — GOATS OTHER THAN BREEDING
FEMALES INCLUDED UNDER HEADING 38 3
40. EWES
Ewes one year old or more intended for breeding.
41. OTHER SHEEP
Sheep of all ages excluding ewes.
42."M5‘UNALLOTTED’ 3
43. PIGLETS
Piglets of less than 20 kg live weight.!B
!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 18
44. BREEDING SOWS
Breeding sows of 50 kg or more excluding cull sows (cf. heading 46 ‘Other
pigs’).
45. PIGS FOR FATTENING
Pigs for fattening of 20 kg live weight or more, excluding cull sows and
boars (cf. heading 46 ‘Other pigs’).
46. OTHER PIGS
Pigs of 20 kg live weight or more excluding breeding sows (cf. heading 44)
and pigs for fattening (cf. heading 45).
47. TABLE CHICKENS (1)
Excluding laying hens and cull hens.
48. LAYING HENS (1)
Including pullets, laying hens and cull hens. Pullets are young hens which
have not yet begun to lay.
49. OTHER POULTRY (ducks, turkeys, geese, guinea fowl) (1)
50. OTHER ANIMALS
The following data are given for each category of animals:
Opening valuation (columns 1 and 2)
— Number (column 1)
Number of livestock belonging to the holding at the beginning of the
accounting year, whether or not they are on the holding at that time.
— V alue (column 2)
Value of livestock belonging to the holding at the opening of the accounting
year, determined on the basis of prices obtaining at that time.
Closing valuation (columns 3 and 4)
— Number (column 3)
Number of livestock belonging to the holding at the end of the accounting
year, whether or not they are on the holding at that time.
— V alue (column 4)
Value of livestock belonging to the holding at the end of the accounting year,
determined on the basis of prices obtaining at that time.
Average number (column 5)
The average number is expressed to one decimal place, except for poultry where
whole numbers should be given. Each unit refers to the presence of one animal onthe holding for one year. Animals are counted in proportion to the length of time
they have been on the holding during the year.
The average number is determined either by means of periodical inventories or by
the recording of arrivals and departures. It includes all animals present on theholding, including animals raised or fattened under contract (
2) and animals taken
or given into agistment for the period of the year during which they are present on
the holding.
E. LIVESTOCK PURCHASES AND SALES
The following categories of animals are specified:!B
(1) Not including chicks.
(2) Animals not belonging to the holding, which are raised or fattened there in such a
manner that the activity merely constitutes a service rendered by the holder, who does
not assume the financial risk normally associated with the rearing or fattening of such
animals.1977R2237 — EN — 01.01.1986 — 004.001 — 19
51. Equines
52. Cattle
Heading 52 also includes sales and purchases of buffaloes.
54. Sheep
55. Goats
56. Pigs57. Poultry58. Other animals
The following data are given for each category of animal:
Livestock purchases (column 1)
Total livestock purchases during the accounting year (including purchasing costs).
The related grants and subsidies are not deducted from the total of these
purchases, but are specified under heading 116 (see instructions regarding this
heading).
Livestock sales (column 2)
Total livestock sales during the accounting year. The related grants and subsidies
are not included in the sales total, but are specified under heading 112 (seeinstructions regarding this heading). When the marketing costs, if any, are knownthey are not deducted from the sales total, but are given under heading 71 (‘Other
specific livestock costs’).
Farmhouse consumption and benefits in kind (column 3)
Value of the livestock consumed by the farm household or used for benefits in
kind during the accounting year, assessed at the ex-farm price.
F.COSTS
Farm costs (in cash and in kind) relate to the ‘consumption’ of productive
resources (including farm use) of the output of the farm during the accounting
year or to the ‘consumption’ of those resources during the accounting year. When
certain expenditure relates partly to private use and partly to farm costs (e.g.electricity, water, heating fuels and engine fuels, etc.) only the latter part should beincluded in the farm return. The proportion of the expenditure on private cars
corresponding to their use for farm purposes should also be included.
In calculating costs relating to the output of the accounting year the purchases and
farm use during the year should be adjusted for valuation changes (includingchanges in cultivations). For each item the total of costs paid for and the value of
the farm use should be shown separately. The costs relating to ‘consumption’ of
capital assets are represented by depreciation (
1), hence expenditure on acquisition
of capital assets should not be treated as a farm cost. Expenditure on cost itemscompensated during the accounting year or later (e.g. repairs to a tractor as a result
of an accident covered by an insurancepolicy or by a third party liability) should
not be entered as farm costs, and the corresponding receipts should not beincluded in the farm’ s accounts.
Receipts from resale of purchased supplies are to be deducted from corresponding
inputs.
Grants and subsidies related to costs are not deducted from the corresponding cost
items but are entered under heading 114 (cf. instructions regarding thatheading) (
2).!B
(1) For instructions on depreciation see headings 94 to 103.
(2) Investment grants and subsidies are shown under headings 94 to 103.!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 20
Costs also include any expenditure on purchases relating to each cost item.
Costs are classified as follows:
59. Wages and social security costs for paid labour
This item includes the following:
— salaries and wages actually paid in cash to wage earners irrespective
of the basis of remuneration (piece work or by the hour), with
deduction of any social allowances paid to the holder as employer tooffset the payment of a salary which does not correspond to actualwork done (example: absence from work due to an accident,
vocational training, etc.),
— salaries and wages in kind (e.g. lodging, board, housing, farm
produce, etc.),
— bonuses for productivity or qualifications, gifts, gratuities, share of
profits,
— other expenditure associated with labour (recruitment expenses),— social security payments incumbent upon the employer and those paid
by him on behalf of and instead of the employee,
— occupational accident insurance.
The holder’ s personal social security charges and insurance and those of
unpaid labour should not be regarded as farm costs.
The amounts received by unpaid workers (which by definition are lower
than a normal wage — see definition of unpaid labour) should not appearin the farm return.
Allowances (in cash or in kind) paid to retired paid workers no longer
employed on the holding should not be entered under this item but underthe heading ‘Other farming overheads’.
60. Contract work and machinery hire
This item includes the following:
— total expenditure in respect of work on the farm carried out by
agricultural contractors. The sum generally includes payment for the
use of equipment and personnel and, depending on the work, the cost
of the materials employed (e.g. crop-protection products); when theamount in question is known, it is deducted from the item ‘Contractoperations’ and entered under the corresponding code number (e.g.
crop protection products),
— cost of hiring or leasing machines driven or used by the farm’ s labour.
61. Current upkeep of machinery and equipment
Cost of upkeep of machinery and equipment and of minor repairs not
affecting the market value of the appliances (payment of mechanic, cost ofreplacement parts, etc.).
This code number includes purchases of minor equipment, the cost of
saddlery and horse shoeing, the purchase of tyres, forcing frames,protective clothing for insanitary work, detergents for thecleaning of
equipment in general (
1), and the proportion of the cost of private cars
corresponding to their use for farm purposes (see also heading 63).
Major repairs which increase the value of equipment, compared with its
value before repairs, are not included under this heading (see alsoinstructions on depreciation below).
62. Motor fuels and lubricants
This heading also includes the proportion of fuel and lubricant costs for
private cars corresponding to their use for farm purposes (see also heading
63 below).
Where petroleum products are employed both as motor fuels and as
heating fuels, the total sum is divided into two headings:
62. ‘Motor fuels and lubricants’,!
B
(1) Detergents used for cleaning livestock equipment (e.g. milking machines) are entered
under heading 71 (other specific livestock costs).1977R2237 — EN — 01.01.1986 — 004.001 — 21
80. ‘Heating fuels’.
63. Car expenses
Where the farm proportion of expenditure on private cars is calculated
arbitrarily (e.g. a fixed amount per km), these costs are indicated under this
heading.
Feedingstuffs
Feedingstuffs are divided into those purchased and those produced and used on the
farm.
The purchased feedingstuffs include mineral licks, milk products (bought or
returned to the farm) and products for the preservation and storage offeedingstuffs, as well as the expenditure on agistment, on the use of common
pasture and grazing land not included in the UAA and on renting forage land not
included in the UAA. Purchased litter and straw are also included with purchasedfeedingstuffs.
Feedingstuffs purchased for grazing stock are subdivided into concentrated
feedingstuffs (
1) and coarse fodder (including agistments and expenditure on the
use of common pastures, grazing land and forage land not included in the UAA,and purchased litter and straw) (
2).
Feedingstuffs produced and used on the farm include saleable farm products used
as feedingstuffs (including milk and milk products but excluding milk suckled bycalves, which is not taken into account). Litter and straw produced on the holdingare only included if they are a saleable product in the region and year in question.
The following breakdown is to be given:
Purchased feedingstuffs for:
Grazing stock (equines, cattle, sheep, goats)
64. Concentrated feedingstuffs65. Coarse fodder66. Pigs
67. Poultry and other small animals
Farm-produced feedingstuffs used on farms for:
68. Grazing stock (equines, cattle, sheep, goats)
69. Pigs
70. Poultry and other small animals
71. Other specific livestock costs
All expenditure relating directly to livestock production for which there is
no separate provision in the other cost headings: veterinary fees,
medicines, stud fees, artificial insemination, castration, milk tests,
subscription and registration in herdbooks, detergents for cleaninglivestock equipment (e.g. milking machines) (
3), packing materials for
livestock products and supplies for processing of livestock products, costs
of storage and market preparation of livestock products of the farm done
outside the farm, cost of marketing the livestock products of the farm,occasional purchases, complementary to the production of the holding, ofanimal products (e.g. milk) processed on the holding, etc.
72. Seeds and seedlings purchased
All purchased seeds and seedlings, including bulbs, corms and tubers. The
costs of young trees and bushes for a new plantation represent aninvestment and should appear either under heading 96 ‘Permanent crops’!
B
(1) The heading ‘Concentrated feedingstuffs’ includes in particular oilcakes, compound
feeds, cereals, dried grass, dried sugar beet pulp, fish and meat meal, milk and dairy
products, minerals and products for the preservation and storage of such feedingstuffs.
(2) Expenditure on work carried out by agricultural contractors for the production of coarse
fodder, e.g. silage, is entered under heading 60 ‘Contract work’.
(3) Detergents used for cleaning equipment in general are given under heading 61 ‘Current
upkeep of machinery and equipment’.1977R2237 — EN — 01.01.1986 — 004.001 — 22
or under heading 100 ‘Forest land’. However the costs of young trees and
bushes for a minor replanting operation are to be considered costs for the
accounting year and are to be indicated under the present heading except
for those relating to forests linked to the agricultural holding which are tobe entered under heading 77 ‘Specific forestry costs’.
73. Seeds and seedlings produced and used on the farm
All seeds and seedlings (including bulbs, corms and tubers) produced and
used on the farm.
74. Fertilizers and soil improvers (
1)
All purchased fertilizers and soil improvers (e.g. lime) including compost,
peat and manure (excluding manure produced on the holding).
75. Crop protection products (2)
All material for the protection of crops and plants against pests and
diseases, predators, bad weather, etc. (insecticides, fungicides, herbicides,poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the
crop protection operations are carried out by a contractor and if the cost of
the protection materials used is not separately known, the total should beentered under heading 60 ‘Contract work’
76. Other specific crop costs (including permanent meadows and grassland)
All costs having a direct connection with crop production for which there
is no separate provision in the other cost headings: packing and bindingmaterials, string and rope, cost of soil analysis, crop competition costs,plastic coverings (e.g. for strawberry growing), supplies for the
preservation and processing of crops, storage and market preparation of
crops done outside the farm, cost of marketing the crop products of thefarm, sums paid for the purchase of marketable standing crops or to rentland for a period of less than one year to grow marketable crops,
occasional purchases, complementary to the production of the holding, of
crop products (e.g. grapes), processed on the holding, etc.
77. Specific forestry costs
Fertilizers, protective materials, miscellaneous specific costs. Labour
costs, contract work and mechanization are not included; these are shown
under the appropriate cost headings.
78. Current upkeep of land improvements and buildings
Maintenance (tenant-type) of buildings and land improvements including
greenhouses, frames and supports. The purchase of building materials for
the current upkeep of buildings should be entered under this heading (
3).
The cost of major repairs to buildings which increases their value (major
maintenance) is not included under this heading, even if the cost of such
work is borne by the tenant (see instructions concerning rent paid, heading
85). These costs are shown in heading 98 ‘Farm buildings’.
79. Electricity
Consumption of electricity for all farm purposes.
80. Heating fuels
Consumption of heating fuels for all farm purposes including the heating
of glasshouses.
81. Water
Cost of connection to the mains and consumption of water for all farm
purposes including irrigation. (The costs of using farm-owned waterequipment are to be entered in the appropriate headings: depreciation of!
B
(1) Detergents used for cleaning equipment in general are given under heading 61 ‘Current
upkeep of machinery and equipment’.
(2) Fertilizers and soil improvers as well as protective materials used for forests forming part
of the agricultural holding are to be entered under heading 77 ‘Specific forestry costs’.
(3) The purchase of building materials for new investments should be entered in the
‘investments’ column of headings 94 ‘Agricultural land and farm buildings’, 97 ‘Land
improvements’ and/or 98 ‘Farm buildings’.1977R2237 — EN — 01.01.1986 — 004.001 — 23
machinery and equipment, current upkeep of machinery and equipment,
motor fuels, electricity).
82. Insurance
All insurance premiums covering farm risks, such as the holder’s
third-party liability, fire, flood, insurance against death of livestock and
damage to crops, etc., except insurance premiums covering accidents at
work shown under heading 59 and insurance premiums concerning thefarm buildings in owner occupation which in the case of tenant farming arenormally paid by the landlord. The latter premiums (if necessary
estimated) are shown under heading 87.
83. Farm taxes and other dues
All taxes and other dues relating to the farm, including those levied in
connection with environmental protection measures, but excluding V AT
and those levied on land, buildings or labour. The personal taxes of theholder are not to be counted as farm costs.
84. Other farming overheads
All other farming costs not mentioned under the preceding headings
(accountants’ fees, secretarial services and office expenses, telephonecharges, miscellaneous contributions and subscriptions, etc.).
85. Rent paid
Rent paid (in cash or in kind) for rented land and buildings. This heading
covers costs which are paid by the tenant on behalf of and in lieu of the
owner (e.g. land tax and depreciation in respect of major repairs whose
cost is borne by the tenant) and which cannot be recovered by the tenant.Only the farm business part of the rental value of the tenant’s farmhouse(when this is covered by the rent) is included.
86. Rental value of land and buildings in owner-occupation or share
cropping
Amount of rent currently paid for comparable land (including buildings,
plantations and woodland), including only the farm business part of the
rental value of the dwellinghouse.
The rental value of any buildings belonging to the holder but situated on
rented land is also included in the heading. If not otherwise laid down, the
rental value of these buildings is determined on the basis of actual costs
(depreciation and interest, taxes and insurance).
87. Insurance premiums for farm buildings
Insurance premiums (fire, flood, etc.) for the buildings in owner
occupation, which in the case of tenant farming are normally paid bythe landlord. If all insurances are covered by a single policy, the part of thepremiums relating to the holding’ s buildings is to be estimated.
88. Taxes and other charges on land and buildings
Taxes, rates and other charges payable in respect of the ownership of
farmland and buildings in owner-occupation and share-cropping.
89. Interest and financial charges paid
Interest and financial charges on borrowed capital (loans) obtained for
farm purposes "
M5 3.
If the data are available in the farm accounts, the following details should
also be supplied.
This information is compulsory.!B
!M51977R2237 — EN — 01.01.1986 — 004.001 — 24
90. Interest and financial charges paid on loans obtained for the purchase
of land and buildings (1)
91. Of which: Interest and financial charges paid on loans obtained for the
purchase of land (1)
92. Interest and financial charges paid on loans abtained to finance
working capital (livestock, deadstock and circulating capital) and to
creditors (1).
93. Total
Total of headings 59 to 89.
G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING
CAPITAL
The following breakdown is required:
94. Agricultural land and farm buildings
Total of headings 95 to 99 below. Headings 95, 97 "M5
3and 99 are to be completed where the relevant data are available in the
accounts.
95. Agricultural land
Agricultural land in owner-occupation (2).
96. Permanent crops
All plantations (excluding woods and forests) belonging to the holder
irrespective of type of occupancy of the land.
The heading must be completed and the amounts included therein are
subject to depreciation at column 7, position 316.
97. Improvements to land
Improvements to land (for example: fencing, drainage installations)
belonging to the holder irrespective of the type of occupancy of theland (
2).
98. Farm buildings
Buildings belonging to the holder whatever the type of occupancy of the
land"M5 3.
The heading must be completed and the amounts entered therein are
subject to depreciation at column 7, position 332.
99. Acquisition costs
Solicitor’s fees, registration fees, etc. relating to the acquisition of
agricultural land or farm buildings (2).
100. Forest land including standing timber
Forest land in owner occupation included in the agricultural holding,
including the corresponding acquisition costs.!B
(1) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question.
(2) Where this information is not available in the farm accounts, the figure 1 is entered in
the space in question. Even if this is the case the corresponding data should be included
with the data under heading 94. The corresponding amount under headings 97, 98 and
possibly 99 is to be depreciated.!M5
!B
!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 25
101. Machinery and equipment
Tractors, motor cultivators, lorries, vans, cars (1), major and minor farming
equipment.
102. Circulating capital
Circulating capital consists of the following:
(a) stocks,
products of the holding and supplies in store;
(b) other circulating capital;
— value of cultivations (limited to the value of fertilizers, soil
improvers, seeds and seedlings used for the growing crop,
excluding seedlings for permanent crops),
— holdings of agricultural shares (shares in cooperative or other
organizations whose services are used by the holding);
— sundry debtors;
amounts receivable in the short-term in respect of sales of
produce or fixed assets or the provision of services,
sums paid in advance for goods and services,
— cash balances (in hand, at the bank, in postal giro account)
necessary for running the holding.
Interest received on bank accounts should be entered under heading
178.
Where it is not possible to determine the exact amount of circulating
capital, a global assessment can be made. This may consist of an estimate
of the average capital invested in the production process, allowance beingmade for the duration of the investment. In this case the totals ofcirculating capital at the opening valuation and at closing valuation are the
same.
103. Total
Total of headings 94, 100, 101 and 102.
The following data should be indicated under each heading:
Acquisition value (columns 1 and 2)
Opening valuation (column 3)
Value of goods on the day of valuation. For goods subject to depreciation
(including any major repairs already effected) the accounting value is determined
according to the period of depreciation still to run. "M5The accounting value is
calculated on the same basis as depreciation; i.e. the replacement value (2).3
Land is valued on the basis of prices (net of acquisition costs) applying in the
region for non-rented land of similar situation and quality sold for agricultural
purposes (valutations made on the transfer of property between relatives are not
taken into account in determining the value) (3).
Where the costs of private cars used for farming purposes are divided between
headings 61 (current upkeep of equipment) and 62 (fuels and lubricants), the farm
business share of the value of the cars is included under deadstock. However, if the!B
(1) See also below ‘value at opening valuation’.
(2) The replacement value (purchase price of a similar asset at current prices) can be
determined either on the basis of current prices or on the basis of the prices index
(general or specific) for the assets in question (machinery, buildings, etc.).
(3) In Germany and Ireland land is assessed on the basis of its value for agricultural
purposes. This value is given in the farm return. The liaison agencies concerned inform
the Commission of the method used to value the land in the various divisions and of any
statistical data available on the corresponding market values.!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 26
cost of use of private cars for farming purposes is calculated arbitrarily (cf.
heading 63) private cars are not to be included under deadstock.
Investments (columns 4 and 5)
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 4 and the amount of the grants andsubsidies in column 5.
Purchases of minor items of machinery and equipment as well as of young trees
and bushes for a minor replanting operation do not appear in these columns but
are included in the costs for the accounting year (cf. heading 61 ‘Current upkeepof machinery and equipment’, heading 72 ‘Seeds and seedlings purchased’,heading 77 ‘Specific forestry costs’).
When payment is made on fixed interest debenture bonds, these are assessed on
the basis of their cash value.
Sales (column 6)
Total sales of assets during the accounting year.
Depreciation (column 7)
The depreciation to be shown is the actual amount of depreciation over the
accounting year as shown in the accounts. "
M5It is determined on the basis of
the replacement value (i.e. the value new at current prices, of a similar asset). 3
Depreciation of plantations
The cost of young trees and bushes for a new plantation represents a capital asset
subject to depreciation.
Only plantations which are the property of the holder (irrespective of the type of
occupancy of the land) are subject to depreciation.
The following rates of linear depreciation are given for guidance only:
Plantations Annual rate of
depreciation (%)
Apple low standard 4750 trees/ha 7
750 to 1 500 trees/ha 8
41 500 trees/ha 10
medium
standard5
tall standard 4
Pear low standard 6
medium
standard5
tall standard 4
Quince 6Cherry low standard 7
medium
standard6
tall standard 5
Plum low standard 10
medium
standard7
tall standard 5
Apricot medium
standard7
Peach low standard 12
medium
standard10!
B
!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 27
Plantations Annual rate of
depreciation (%)
Walnut low standard 4
medium
standard4
tall standard 4
Hazel medium
standard7
Almond medium
standard4
Gooseberry bush 12
Currant bush 12Fig medium
standard5
Prickly pear medium
standard4
Persimmon medium
standard10
Vine large size 7
medium size 6small size 5
Olive low standard 5
tall standard 2
Citrus 4Raspberry 15Blackberry 15Artichokes 20Asparagus 20Strawberry 30Rhubarb 8
Depreciation of farm buildings, fixed equipment and land improvements
Depreciation of buildings, fixed equipment (including glasshouses and frames)
and land improvements belonging to the holder, irrespective of the type ofoccupancy of the land.
The following rates of linear depreciation are given for guidance only.
Buildings and fixed equipmentAnnual rate of depreciation
(%)
Timber 5
Timber on solid foundation 4
Permanent 2
Glasshouses 7.5
Frames 10
Heating installations 7.5!B1977R2237 — EN — 01.01.1986 — 004.001 — 28
Depreciation of machinery and equipment
Machinery and equipment subject to depreciation is defined as that having a value
when new greater than about 100 EUA (1). The depreciation of minor equipment
of lower value should not be calculated; purchases of such equipment are to be
treated directly as costs for the accounting year (heading 61 ‘Current upkeep of
machinery and equipment’).
Major repairs which effectively increase the value of the machinery and
equipment compared to their value before repair, are also included under thisheading, 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 repairsover several successive years.
The amount of annual depreciation may be calculated according to the linear or
diminishing balance method.
The rate of depreciation is determined by various factors, which depend for the
most part on the particular conditions of the region and of the production in
question (amount of use in each year) but also on technical progress. In view of theresulting differences in depreciation from one region to another, and even fromone holding to another, accountancy offices may choose rates for each item of
machinery or equipment appropriate to the region or holding, the aim being to
keep as closely as possible to the actual depreciation in value of the machinery.
The following rates of depreciation are given for guidance:
Machinery and equipmentAnnual rate of depreciation (%)
LinearDiminishing bal-
ance
Cars, lorries, vans and other self-pro-
pelled transport equipment15 32
Tractors, motor cultivators and self-pro-
pelled machinery12.52 6
Tractor-drawn equipment 7.51 7
Animal-drawn equipment 5 12
Other machinery and equipment and
installations7.51 7
Closing valuation (column 8)
Accounting value of assets at the closing valuation, calculated on the basis of the
replacement value.
H. DEBTS
The amounts indicated should relate only to amounts still outstanding i.e. loans
contracted minus the repayments already made. Loans in the form of fixed interestdebenture bonds are valued at their cash value.
Loans are indicated according to duration, i.e.:
104. Long- and medium-term loans
Loans in respect of the holding for a duration of one year and over (
2).!B
(1) About DM 300; FF 550; Lit 100 000; Fl 350; Bfrs/Lfrs 5 000; Dkr 750; £ 60; "M2Dr
6 0003;"M4Pta 15 000; Esc 15 000 3.
(2) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.!M5
!B1977R2237 — EN — 01.01.1986 — 004.001 — 29
105. Short-term loans and creditors
Loans in respect of the holding for less than one year, debts and
outstanding payments (1).
106. Total
Total of headings 104 and 105 (2).
If data are available in the farm accounts, the loans should be subdivided
according to the purpose of the loan, i.e.:
— loans for land and buildings (columns 2 and 6) (3),
of which: loans for the purchase of land (columns 3 and 7) (4);
— loans for working capital (columns 4 and 8) (5).
The sum of these items makes up the amounts shown in columns 1
(= columns 2 + 4) and 5 (= columns 6 + 8).
I.V ALUE ADDED TAX (V AT)
Data in monetary terms in the farm return are expressed according to the Member
State concerned:
— either exclusive of V AT; this method should be applied for all holdings
subject to the normal system,
— or inclusive of V AT. The Member States in which this method is used should
provide annually, with the computer media containing the year’ s accountingdata, a list of V AT rates applied during the year for each item of the farm
return.
The following details on V AT should be provided:
(a) for each holding:
107. V AT system
The V AT system (serial number 400) to which the holding is subject is
shown by the code number in the following list:
Code No.
GERMANY
Pauschlierender Betrieb 1
Optierender Betrieb 2
Getränke erzeugender Betrieb 3
Betrieb mit Kleinumsatz 4
BELGIUM
Regime normal
— obligatoire 1!B
(1) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.
(2) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.
(3) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.
(4) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.
(5) Where this information is not available in the farm accounts the figure 1 is entered in the
space in question "M5with the exception, however, of positions 374, 378, 382, 386,
390 and 394 for which the information must be supplied. 3.1977R2237 — EN — 01.01.1986 — 004.001 — 30
Code No.
— sur option 2
Régime agricole 3
FRANCE
TVA sur option avec autorisation pour animaux vivants 2
Remboursement forfaitaire 3
Subdivision of the V AT system (serial number 401) (1)
Sans TV A obligatoire sur activités connexes 0
Avec TV A obligatoire sur activités connexes 1
ITAL Y
Regime speciale agricolo
— di esonero 1
— ordinario 2
Regime normale 3
LUXEMBOURG
Régime normal
— obligatoire 1
— sur option 2
Régime forfaitaire de l’agriculture 3
NETHERLANDS
Algemene regeling
— verplicht 1
— op aanvraag 2
Landbouwregeling 3
DENMARK
Moms 1
IRELAND
Exempt 1
Registered 2
UNITED KINGDOM
Exempt 1
Registered 2
GREECE
V AT not applied 0
SPAIN
Normal system 1
Simplified system 2
Agricultural system 3
PORTUGAL
V AT not applicable 0
Agricultural system 1
Normal system 2!B
(1) For the other countries this position (serial number 401) is unalloted.!M5
!B
!M2
!M4
!M51977R2237 — EN — 01.01.1986 — 004.001 — 31
(b) for holdings subject to the agricultural system (or similar systems (1)) and
returning values in money terms without V AT, and for holdings subject to the
normal system in Member States where V AT on products includes
compensation of a different nature (e.g. compensation for currency revalu-ation):
108. V AT on sales
V AT collected during the accounting year on products sold.
109. V AT on purchases
V AT paid during the accounting year on the current purchase of goods and
services.
In Italy this heading also includes V AT paid to the fiscal authorities in
application of the pro rata criterion for products in the second part of the
Italian list of agricultural products.
110. V AT on investments
V AT paid during the accounting year on the purchase of capital goods
(investments) (excluding non-deductible V AT in the case of holdings
subject to the normal system during the transitional period) (
2).
111. V AT refunded by the tax authorities
Amount of reimbursement.
J.GRANTS AND SUBSIDIES
The grants and subsidies to be entered under headings 112 to 119 are those which
have been granted from public funds and have resulted in a specific receipt,excluding grants and subsidies in respect of investments entered under headings94 to 103
112. Grants and subsidies on animals and products
Amount of the grants and subsidies for the animals and products listed
under headings 51 to 58 and 120 to 311, including those received in the
course of the accounting year but relating to earlier years.
113. Of which: details of the total for heading 112 according to categories of
animals (headings 51 to 58) and products (headings 120 to 311) whererelevant data are available in the accounts.
114. Grants and subsidies on costs
Amount of the grants and subsidies in respect of costs (headings 59 to 92).
115. Of which: details of the total for heading 114 according to the type of costs
(headings 59 to 92) where relevant data are available in the accounts.
116. Grants and subsidies on the purchase of animals
Amount of the grants and subsidies for the purchase of animals (column 1
of headings 51 to 58).
117. Of which: details of the total for heading 116, according to categories of
animals (headings 51 to 58) where relevant data are available in theaccounts.
118. Total
Sum of headings 112, 114 and 116.!
B
(1) Such a system is one which aims to give overall compensation for the V AT paid on the
purchase of goods and services at current prices and on investments. Consequently the
compensation is not necessarily made in full each year for every holding.
(2) This non-deductible V AT is included in the value of the investment.1977R2237 — EN — 01.01.1986 — 004.001 — 32
119. Of which: grants and subsidies for disasters
Total of special grants and subsidies payable directly to the farmer
following agricultural disasters and already included in heading 118.
K. PRODUCTION (excluding animals)
Data on production should be supplied on each of the following:
120. Common wheat and spelt
121. Durum wheat
122. Rye (including meslin)123. Barley
124. Oats
125. Summer cereal mixes
126. Grain maize (including humid grain maize)9
>>>>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>>>>;including seeds
127. Rice
128. Other cereals
129. Dry pulses (including seed and mixtures of dry pulses with cereals). All
protein crops grown for their seed (including seed and mixtures of dry
pulses with cereals): field beans, protein peas, lupins, etc. Not included are
legumes harvested green (e.g. lucerne), which are to be entered under 145,oil protein crops (e.g. soya), which are to be entered under 132, andleguminous crops grown as vegetables, which are to be entered under 136,
137 or 138 (details in 340). This heading is subdivided into the two
subheadings 329 and 330
130. Potatoes (including early potatoes and seed)
131. Sugar beet (excluding seed)
132. Herbaceous oil seed crops (including seed). All oil seed and fibre crops
(excluding cotton), including seed. This heading is subdivided into the
subheadings 331 to 334
133. Hops (excluding seed)
134. Tobacco (excluding seed)135. Other industrial crops (excluding seed). Including also cotton and sugar
cane. The details of this heading are entered under subheadings 345 to 348
136. Field scale fresh vegetables, melons and strawberries grown in the open:
crops grown in rotation with agricultural crops — including pineapple
137. Fresh vegetables, melons and strawberries grown in market gardens in the
open (basic area): crops grown with other horticultural crops and under ashort rotation system with almost continuous occupation of the land andwith several harvests per year — including pineapple
138. Fresh vegetables, melons and strawberries under shelter (basic area): crops
grown under shelter during the whole or greater part of the growing season
(greenhouses, permanent frames, heated plastic tunnels; in the case of a
multi-storey greenhouse, only the basic area is counted). Crops grown inunheated plastic tunnels, under cloches or portable frames are notconsidered as crops under shelter — including pineapple
The headings 136, 137 and 138 are subdivided into the subheadings 335 to 341
139. Mushrooms: the total area under successive crops (basic area * number of
complete harvests) should be given in square metres. This area is notincluded in the total (heading 183)!
B
!M51977R2237 — EN — 01.01.1986 — 004.001 — 33
140. Flowers and ornamental plants grown in the open (excluding nurseries)
(basic area)
141. Flowers and ornamental plants grown under shelter (basic area)
The headings 140 and 141 are subdivided into the subheading 342 to 344
142. Grass seeds (grasses and forage legumes)
143. Other seeds (horticultural seed, seed and seedlings on arable land,
excluding cereals, dry pulses, potatoes, oil seed plants and grass seeds)
144. Fodder roots and brassicas (mangolds, swedes, fodder carrots and fodder
turnips, half-sugar mangolds, other fodder roots and brassicas) (excludingseeds)
145. Other fodder plants: all green fodder crops grown in the crop rotation and
which occupy the same land for less than five years (annual or multiannual
feed crops, excluding temporary grass)
146. Fallows: land under a system of rotation, whether worked or otherwise, not
giving any harvest during the whole accounting year
147. Temporary grass: grass sown on arable land and given over for less than
five years to green fodder crops. The total for sales of hay and/or grasscoming from this area is to be given under this heading
148. Other arable crops not included in headings 120 to 147
149. Land leased to others ready for sowing, including land made available to
employees as a benefit in kind
150. Meadows and permanent pastures: utilized agricultural area, not cultivated
under a system of rotation but permanently assigned (for five years or
more) to the production of green forage crops whether sown or wild,
generally dressed with fertilizer and cultivated. The total for sales of hayand/or grass coming from this area is to be given under this heading
151. Rough grazing: poor pastures including scrubland, generally not dressed
with fertilizer and not cultivated
152. Fruit and berry orchards: include also tropical and sub-tropical fruit,
including bananas but not permanent crops grown under shelter shownunder heading 156. Heading 152 is subdivided into the subehading 349 to
353
153. Citrus fruit orchards: Heading 153 is subdivided into the subheadings 354
to 357
154. Olive groves: Heading 154 is subdivided into the subheadings 281 to 284
155. Vines: Heading 155 is subdivided into the subheadings 285 to 291 and 304
156. Permanent crops grown under shelter157. Nurseries: including vine nurseries; excluding tree nurseries in forests
which serve the holding’ s needs
158. Other permanent crops (osier, rushes, bamboos, etc.)
159. Growth of young plantations valued on the basis of the cost of inputs (only
plantations which have not yet reached full production are considered)
160. Products processed from crops not separately mentioned: alcohol other
than from grapes, cider, perry, processed products …
161. By-products of crops (not including by-products of vines and olive groves).
Details of the heading 161 are entered under 299 to 301 if correspondingdata are available in the accounts
162. Cows’ milk
163. Products of cows’ milk164. Sheep’ s milk!
M51977R2237 — EN — 01.01.1986 — 004.001 — 34
165. Goats’ milk
166. Wool
167. Products of sheep’ s milk
168. Products of goats’ milk169. Hens’ eggs
170. Other animal products (manure sold, stud fees, eggs other than hens’ eggs,
etc.)
171. Contract rearing: amount of receipts for contract rearing corresponding
principally to payment for services rendered and where the holder does not
assume the economic risk normally involved in rearing or fattening these
animals
Details of the heading 171 are entered under 307 to 311 if corresponding data are
available in the accounts
172. Occasional letting of fodder areas and agistment
173. Woodland land: area covered by woods and forests, including nurseries
located in the forest as well as poplar plantations. Isolated trees, spinneysand avenues are not included as woodland, their areas being included with
the land surrounding them. Woodland is considered if managed by the
holder, if maintained by the holding’ s labour with the holding’ s equipmentand/or if the products it yields are used on the agricultural holding
174. Sales of felled timber: value of sales of timber including farm use during
the accounting year
175. Ales of standing timber: value of sales of standing timber during the
accounting year
176. Other forestry products: value of sales of forestry products other than
timber (cork, pine resin, etc.)
177. Contract work for others, including the hiring out of equipment178. Interest on liquid assets necessary for running the holding in the bank
account of the holder. This heading is not filled in if the circulating capital
is determined arbitrarily (see also instructions on circulating capital,heading 102)
179. Tourism: in certain cases where tourism overlaps agricultural activity on
the holding to such an extent that in practice it is impossible to distinguish
them, and where as a result the relevant costs and labour are included in thecorresponding headings, the receipts of this activity are included in thissection. They include rent from tourists (camping sites, cottages, riding
facilities, hunting, fishing, etc.)
180. Receipts relating to previous accounting years: amounts received during
the year relating to previous accounting years which were not included inthe debtors of those accounting years (grants and subsidies relating to
previous accounting years should be indicated under headings 112 to 119,
or where appropriate 94 to 103 in the case of grants and subsidies inrespect of investments)
181. Other products and receipts: products and receipts not listed above: rental
value of employees’ housing (assessed on the basis of relevant costs);
production of fixed assets (estimated value for all costs of production offixed assets treated as current farm costs; see paragraph (b) of ‘Generaldefinitions and instructions’; compensation received which cannot be
attributed to particular products or deducted from costs, etc.
182. Other areas; all other areas, e.g. the kitchen garden, the ground occupied
by buildings, roads, stock yard, ponds, etc.
183. Total: sum of the headings 120 to 182 and 313; however, the sum of areas
does not include areas used for follow-on crops or mushrooms. Thus thesum of areas represents the total area of the holding!
M51977R2237 — EN — 01.01.1986 — 004.001 — 35
312. Milk quota:
(a) — The holding’ s milk quota (including milk products in milk
equivalent) is to be indicated in 100 kg in column 5 ‘Productionfor the accounting year’
— Where the quota system is to be applied but it is not possible to
determine the quota for the individual holding, code 1 is to beindicated in column 5 (for example, in the case of system B whereit is not possible to break down the quotas fixed by the dairy for
the individual holdings)
(b) The amount of the superlevy:
— The amount should be recorded separately from any other similar
amount. It should be indicated on line 312 ‘Milk quota’ in column7 ‘Sales’ of Table K
— The amount should correspond to the total superlevy payable by
the producer during the accounting year if possible, otherwise tothe payments made during the accounting year, whatever the year
of milk production to which they relate
— Where, in the course of the accounting year, no amount is paid by
way of superlevy the value 0 should be entered in column 7
313. Honey and products of bee-keeping: honey, hydromel and other products
and by-productrs of bee-keeping, as far as possible expressed in quintals(= 100 kg) equivalent of honey
Subheadings of heading 129 ‘Dry pulses’
329. Dry pulses for fodder grown as a single crop: peas, field beans, vetches,
sweet lupins, etc.
330. Other protein crops
Subheadings of heading 132 ‘Herbaceous oil seed crops’
331. Rape
332. Sunflower
333. Soya
334. Other
Subheadings of heading 135 ‘Other industrial crops’
345. Medicinal plants, condiments, aromatics and spices, including tea, coffee
and coffee chicory
346. Sugar cane
347. Cotton: Production for the accounting year (column 5) is to be given by
weight (100 kg) of seed cotton, i.e. of unginned fibre
348. Other industrial crops
Subheadings of the headings 136, 137 and 138 ‘Fresh vegetables, melons and
strawberries’
335. Cabbages, cauliflower and broccoli, etc.
336. Leaf vegetables (leek, spinach, lettuce, etc.)!
M51977R2237 — EN — 01.01.1986 — 004.001 — 36
337. Tomatoes
338. Vegetables grown for their fruit or their flowers, other than tomatoes
(marrows and courgettes, aubergines, gherkins, globe artichokes, sweet
peppers, etc.)
339. Vegetables grown for their roots, bulbs or tubers (except potatoes: heading
130)
340. Leguminous vegetables (peas, beans, etc.)
341. Fruit of non-perennial plants (strawberries, melons, watermelons, pine-
apples, etc.)
Products are entered under these subheadings whatever their subsequent use
(consumption in fresh state, drying, processing, canning, etc.)
Subheadings of headings 140 and 141 ‘Flowers and ornamental plants’
342. Flowering bulbs, corms and tubers
343. Cut flowers and flower buds344. Flowering plants and ornamental plants
Subheadings of the heading 152 ‘Fruit and berry orchards’
349. Pome fruit (excluding raisins (subheading 291) and table grapes (subhead-
ing 285)): apples, pears, etc.
350. Stone fruit (excluding table olives (subheading 281)): plums, peaches,
apricots, cherries, etc.
351. Nuts: walnuts, hazelnuts, almonds, chestnuts, etc.
352. Small fruit and berries: red and white currants, raspberries, figs, etc. (not
including strawberries, melons and pineapples: headings 136, 137 and 138)
353. Tropical and subtropical fruit: bananas, avocados, mangoes, papayas, etc.
Products are entered into these subheadings whatever their subsequent use
(consumption in fresh state, drying, processing, canning, etc.)
Subheadings of the heading 153 ‘Citrus fruit orchards’
354. Oranges
355. Tangerines and mandarines, clementines and similar (small fruit)
356. Lemons
357. Other citrus fruit
Subheadings of the heading 154 ‘Olive groves’
281. Table olives
282. Olives for oil production (sold in the form of fruit)
283. Olive oil284. Other olive products and by-products!
M51977R2237 — EN — 01.01.1986 — 004.001 — 37
Subheadings of heading 155 ‘Vines’
285. Table grapes
286. Grapes for quality wine (quality wine psr)287. Grapes for table wine and wine other than quality wine
288. Miscellaneous products of vines: grape must, juice, brandy, vinegar and
others produced on the farm
289. Quality wine (quality wine psr)
290. Table wine and wine other than quality wine291. Raisins304. Vine by-products (marc, lie …)
Details of heading 161
299. Straw
300. Beet tops
301. Other by-products
Details of heading 171
307. Cattle under contract
308. Sheep under contract
309. Pigs under contract
310. Poultry under contract311. Other animals under contract
Columns of Table K
Products (column 1)
Products should be indicated in the increasing order of the numbers given above.
Type of crop (column 2)
The following are the types of crops and the corresponding codes:— Field-scale crops (including fresh vegetables, melons and strawberries grown
in the open in rotation with agricultural crops:
code 1 = main cropcode 2 = combined cropcode 3 = follow-on crop (catch crop)
— Market-gardening and floricultural crops grown in the open
code 4 =(fresh vegetables, melons and strawberries grown in market
gardens in the open (see heading 137)
open grown flowers and ornamental plants (see heading 140)
— Crops under shelter!
M51977R2237 — EN — 01.01.1986 — 004.001 — 38
code 5 =8
>>>><
>>>>:fresh vegetables, melons and strawberries und shelter (see
heading 138)
flowers and ornamental plants under shelter (see heading 141)
permanent crops under shelter (see heading 156)
if necessary, also headings 143, 285 and 157
— Irrigated crops
code 6 = irrigated main or combined crops
code 7 = irrigated follow-on crops
These two types of crops are to be indicated in column 2 of Table K if the
information is available in the accounts.
code 0 = not applicable (examples: livestock products, processed products
and by-products).
Main crops
Main crops comprise:
— single crops, i.e. crops which are the only ones grown on a given area during
the accounting year,
— mixed crops: crops sown, cultivated and harvested together and producing a
mixture as the final product,
— of the crops grown successively in the course of the accounting year on a
given area, that crop having the greatest value, or if values are equal, the cropwhich remains longest in the ground.
Combined crops
Crops growing for some time together on the same land and each normally
producing a distinct harvest in the course of the accounting year. The total area is
divided between these crops in proportion to the area actually occupied by each.
Follow-on crop (catch crop)
Crops grown in succession during the accounting year on a given area and not
regarded as main crops.
Irrigated crops
A crop is regarded as being irrigated when water is normally supplied artificially
(by surface, overhead or drip irrigation systems, etc.)
Missing data (column 3)
When the area covered by a crop is not given (cf. column 4), for example in the
case of sales of products of marketable crops purchased as standing crops or
coming from land rented for a period of less than one year and in the case ofproduction obtained by processing purchased animal or crop products, code 1should be entered in this column.
When because of the conditions of sale actual production cannot be stated in
quintals (column 5), for example in the case of sales of standing crops and ofcrops under contract, code 2 should be entered in this column for the crops undercontract and code 3 in the other cases.
Where both the abovementioned data (area and actual production in quintals) are
missing, code 4 should be entered.
Code 0 (not applicable) is entered when no data are missing.
Area (column 4)
Area is to be given in areas (100 ares = 1 hectare) except in the case of land used
for mushroom growing (total area of successive crops) which is given in squaremetres. The latter area is not included in the total area (heading 183).
The area for each crop product is given in this column except in the case of
by-products of crop products (headings 161 and 299 to 301) and processedproducts (headings 160, 283, 284, 288 to 290 and 301). The products obtained byprocessing purchased crops and the products of marketable crops purchased as
standing crops or coming form land rented for a period of less than one year are!
M51977R2237 — EN — 01.01.1986 — 004.001 — 39
given without indicating the area. Code 1 should be entered in column 3 (missing
data).
For the subheadings on fresh vegetables, melons and strawberries (335 to 341)
grown in market-gardens in the open or under shelter and for the subheadings on
flowers and ornamental plants (342 to 344) grown in the open or under shelter, thearea actually used for the crop (cropped area) is given (
1). If this information is not
available in the accounts of the holding, code 1 should be entered in column 3
(missing data).
Production for the accounting year (column 5)
The quantities of animal products and crops produced during the accounting year
(excluding any losses in the field and at the farm). These quantities are indicated
for the principal products of the holding (except by-products).
These quantities should be indicated in quintals (100 kg) except in the case of eggs
(heading 169) which are given in thousands and wine and wine related products(headings 286 to 290) which are expressed in hectolitres. In the case of milk, thequantity of liquid milk is indicated regardless of the form in which it is sold,
consumed on the farm or used for benefits in kind or for farm purposes (cream,
butter, cheese, etc.). Milk suckled by calves is not included in the production.
When, because of the conditions of sale, actual production in quintals cannot be
determined (cf. sales of standing crops and crops under contract) code 2 should beentered in column 3 (missing data) for the crops under contract and code 3 in the
other cases.
Opening valuation (column 6)
The value of products in store at the start of the accounting year, excluding
livestock. The products should be valued at farmgate prices on the day of
valuation.
Sales (column 7)
Total value of sales (whether or not the proceeds have been received during the
accounting year) of products in stock at the start of the accounting year or
harvested during the year.
The total for products sold includes the value of products returned to the farm
(skimmed milk, pulp, etc.). The latter value is also entered under farm costs.
Any compensation payments (e.g. insurance payments for hail damage) during the
accounting year are to be added to the total for sales of the products concerned
wherever they can be allocated to the production of such products; otherwise they
are entered under heading 181 ‘Other products and receipts’.
Grants and subsidies received for products during the accounting year are not
included in the total for sales; they are entered under heading 112 (cf. instructionson this heading). When marketing costs, if any, are known, they are not deducted
from the sales total, but are given under heading 71 ‘Other specific livestock
costs’ or 76 ‘Other specific crop costs’.
Farmhouse consumption and benefits in kind (column 8)
Products consumed by the holder’ s household (including products from the
holding used for the preparation of meals for holidaymakers) and/or used for
payments in kind for goods and services (including remuneration in kind). Theproducts in question are valued at farmgate prices.
Closing valuation (column 9)
The value of products in stock (storage) at the end of the accounting year,
excluding livestock. Products should be valued at farmgate prices on valuationday.
Farm use (column 10)
The farmgate value of the holding’ s products in stock (storage) at the opening of
the accounting year and/or produced during the year, used as inputs on the holdingduring the year. This includes:
— animal feed:!
M5
(1) Example: if radishes, then lettuces and then leeks are grown on a single area of one
hectare of market garden in the open, the basic area to be entered under heading 137
would be one hectare; the cropped area would be three times one hectare, to be entered
respectively under headings 339 and 336.1977R2237 — EN — 01.01.1986 — 004.001 — 40
The farmgate value of the holding’ s saleable products (products which are
currently marketable) used during the year as animal feed. The holding’ s
straw used on the farm (as fodder and bedding) is valued only when it is a
saleable product in the region and for the year under consideration. Milksuckled by calves is not included under farm use.
— seeds:
The farmgate value of saleable farm products used as seed for crops during
the accounting year.!
M51977R2237 — EN — 01.01.1986 — 004.001 — 41
ANNEX III
PRESENTATION OF ACCOUNTANCY DATA ON MAGNETIC TAPES
A. Magnetic tape characteristics
1. Nine tracks and 6 250, 1 600 or 800 BPI density.
2. Lower limit for inter-block gaps is 0.65in. or 15.2mm (standard
value).
3. Each datum is a word of 32 binary bits. The first bit on the left
determines the sign:
— it is zero for positive numbers; in this case the succeeding 31
bits give the value in ‘true’ binary notation,
— it is one for negative numbers; in this case the succeeding 31
bits give the value in ‘twos complement’ notation.
B. Presentation of a file
1. A magnetic tape contains only one file.
2. A file contains only fixed-length records.
3. Record blocking is permissible up to the maximum accepted by
computer system limitations.
4. A file is created with a standard OS/IBM 360 or 370 system label,
or without any system label. In the latter case, it begins and ends
with a standard OS/IBM 360 or 370 tape mark. In the case of a
standard label, RECFM is VS, VBS, F , FB or U.
5. The last record of a return may be a normal length record, but the
first datum A1 is set to 999, the succeeding data being
meaningless.
6. A magnetic tape is supplied with the following information
labelled on the magnetic tape casing:
(a) in the case of a standard system label: the DSNAME, the
VOLUME (SER) and RECFM; in other cases: country,
accounting year and a delivery sequence number, if any;
(b) the record length in bytes (1) or LRECL;
(c) the block lengths in bytes (1) or BLKSIZE;
(d) the number of tracks and the density.
C. Content of records concerning an agricultural holding
1. An agricultural holding is represented by a maximum of 1 377
data, of which:
487 are fixed field data (cf. Annex I), followed by a variable
number of 10-data groups.
This number of groups is indicated by the sixth fixed datum.
2. All data relating to a holding are supplied on the same file,
— either in one 1 377-word fixed-length record with at most 89
groups of variable data.
— or in a maximum of five fixed-length records of 279 words
completed in full, except the last one which as appropriate is
filled with zeros, and with a maximum of 88 groups ofvariable data (see table below).!
B
(1) One byte equals eight bits.1977R2237 — EN — 01.01.1986 — 004.001 — 42
3. The first datum of a holding initiates a new record. The end of an
unused field in the last record relative to a holding is filled with
zeros.!B1977R2237 — EN — 01.01.1986 — 004.001 — 43
Form of records
Number of
records per
holding
(fourth
datum)Record se-
quence
number
(fifth
datum)Content of records Record length
Holding label Fixed data fieldVariable number of 10-data
groups
Trailing
zerosTotal data
per recordIn bits In bytesNumber
Addresses of data Number Addresses NumberAd-
dresses
of data
One record per holding
1 1 5 1 to 5 482 6 to 487 89 * 10 = 890 488 to 1 377 — 1377 44 064 5 508
More than one record per holding
5 max.1
5 1 to 5274 6 to 279 — — —
279 8 928 1 1162 208 280 to 487 (6 * 10 = 60) +
6(1)488 to 553 —
3 — — 4 + (27 * 10) 554 to 827 —
4 — — (27 * 10) + 4 (1) 828 to 1 101 —9
>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>;9
>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>;9
>>>>>>>>>>>>>>=
>>>>>>>>>>>>>>;5 — — 6 + (26 * 10) 1 102 to 1 367 8
(1) Data belonging to a 10-data group, overlapping two successive records, or if it is the last record for a holding, field filled in with zeros.!B1977R2237 — EN — 01.01.1986 — 004.001 — 44