1977R2237 — EN — 01.01.2002 — 007.001 — 1
This document is meant purely as a documentation tool and the institutions do not assume any liability for its contents
►B COMMISSIONREGULATION(EEC)No2237/77
of23September1977
amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of
determining incomesofagricultural holdings
(OJ L 263, 17.10.1977, p. 1)
Amended by:
OfficialJournal
No page date
►M1 Commission Regulation (EEC) No 600/79 of 29 March 1979 L 78 22 30.3.1979
►M2 Commission Regulation (EEC) No 3245/80 of 15 December 1980 L 341 19 16.12.1980
►M3 Commission Regulation (EEC) No 3272/82 of 6 December 1982 L 347 10 7.12.1982
►M4 Commission Regulation (EEC) No 3123/85 of 6 November 1985 L 297 14 9.11.1985
►M5 Commission Regulation (EEC) No 1986/87 of 7 July 1987 L 188 1 8.7.1987
►M6 Commission Regulation (EEC) No 2940/93 of 25 October 1993 L 265 26 26.10.1993
►M7 Commission Regulation (EC) No 1122/2000 of 22 May 2000 L 127 7 27.5.2000
►M8 Commission Regulation (EC) No 1837/2001 of 10 September 2001 L 255 1 24.9.2001
Amended by:
►A1 Act of Accession of Greece L 291 17 19.11.1979
▼B
COMMISSIONREGULATION(EEC)No2237/77
of23September1977
amendingRegulationNo118/66/EEContheformoffarmreturnto
be used for the purpose of determining incomes of agricultural
holdings
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European EconomicCommunity,
Having regard to Regulation No 79/65/EEC of 15 June 1965 setting up a
network for the collection of accountancy data on the incomes andbusiness operation of agricultural holdings in the European Economic
Community (
1), as last amended by Regulation (EEC) No 2910/73 (2),
and in particular Article 7 thereof,
Whereas Regulation No 118/66/EEC of the Commission of 29 July
1966 (3), as last amended by Regulation (EEC) No 3565/73 (4), specified
the items to be included in the farm return to be used in determining theincomes of agricultural holdings;
Whereas the type, definitions and presentation of accountancy data
collected by means of the farm return with a view to determining theincomes of agricultural holdings should be identical, irrespective of thecharacteristics of the holdings surveyed;
Whereas it is now time for the 10 years' experience of the farm
accountancy data network to be applied to revise the provisionsconcerning the farm return so as to make the accountancy data more
comparable and to adapt them to the developing needs of the common
agricultural policy;
Whereas the opportunity should be taken to improve the processing of
the accountancy data; whereas to this end magnetic tape should be
adopted as the medium for these data;
Whereas for same holdings there may be difficulties in completing
particular headings due to the absence of the relevant data in theseholdings' accounts; whereas, consequently, for as long as thesedifficulties persist, arrangements should be made to prevent any riskof misinterpretation in the event of these particular headings not beingcompleted;
Whereas, to minimize the disadvantages accruing from adjustments to
the farm return, the new provisions should be applied in all Member
States with effect from one and the same accounting year; whereas it is
nonetheless desirable, in view of the difficulties which certain MemberStates may encounter in making these adjustments within a single year,to make provision for those Member States to postpone the applicationof the new provisions for one accounting year;
Whereas the measures laid down in this Regulation are in accordance
with the opinion of the Community Committee for the FarmAccountancy Data Network,
HAS ADOPTED THIS REGULATION:
Article 1
The type of accountancy data to be given in a farm return shall be as laid
down in Annex I. The relevant definitions and instructions shall be as
laid down in Annex II. The accountancy data shall be presented in theform laid down in Annex III.1977R2237 — EN — 01.01.2002 — 007.001 — 2
(1) OJ No 109, 23. 6. 1965, p. 1859/65.
(2) OJ No L 299, 27. 10. 1973, p. 1.
(3) OJ No 148, 10. 8. 1966, p. 2701/66.
(4) OJ No L 361, 29. 12. 1973, p. 84.
▼B
Article 2
This Regulation shall apply for the first time to the accountancy data of
the 1978 accounting year, beginning during the period between 1
January 1978 and 1 July 1978.
However, these provisions shall apply for the first time in France and
Ireland to the accounting data of the 1979 accounting year, and in Italyto the accounting data of the 1980 accounting year. The 1979 and 1980accounting years shall begin respectively during the periods from 1January to 1 July 1979 and from 1 January to 1 July 1980.
These provisions shall first apply in Greece to the accounting data for
the 1981 accounting year, beginning during the period between 1January 1981 and 1 July 1981.
These provisions shall apply for the first time in Spain and Portugal to
the accountancy data of the 1986 accounting year, beginning during the
period between 1 January and 1 July 1986.
Article 3
Regulation No 118/66/EEC is hereby repealed. It shall apply in its
entirety to the accountancy data of the accounting years preceding thosementioned in Article 2, whatever the date on which these data aretransmitted to the Commission.
This Regulation shall be binding in its entirety and directly applicable in
all Member States.1977R2237 — EN — 01.01.2002 — 007.001 — 3
▼M1
▼A1
▼M4
▼B
▼M8
ANNEX I
LAYOUTOFFARMRETURN
For each heading and column of the tables in this Annex, it is necessary to refer to the definitions and
instructions as laid down in Annex II. The numbers in the columns of these tables are serial numbers of
data in the information media. These serial numbers are systematically indicated, even for positions
which will never be filled in (e.g. table K, column area for product 162 ‘Cow's milk’). The unused
numbers are available for later use and should be filled in with zero.
A. GENERAL INFORMATION ON THE HOLDING
Heading number and description Serialnumber
1. Number of holding
— Division 1
— Subdivision 2
— Serialnumber of hol ding 3
2. Information on computer records
— Number of records per holding 4
— Sequence number of record 5
— Number of 10-data groups 6
‘Unused’ 7–17
3. Organisationalform of the hol ding 18
‘Unused’ 19
4. Nationalsampl ing and weighting factors
‘Unused’ 20
‘Unused’ 21
‘Unused’ 22
‘Unused’ 23–30
5. Location of holding 31
6. Category of holding
— Organic farming 32
— Type of farming at the time of selection 33
— Type of farming on the basis of the accountancy data 34
— Economic size class at the time of selection 35
— Economic size class on the basis of the accountancy data 36
7. Dates of closure of accounts and creation of the information medium
— Date of closure of accounts 37
— Date of creation of the information medium 38
8. Less-favoured area 39
9. Other particulars concerning the holding
— Irrigated utilised agricultural area (UAA) 40
— Altitude 41
— Days grazing on mountain or other pastures not included in the UAA 42
— Totalarea under shel ter 43
— StructuralFunds Area 44
— Areas with environmentalrestrictions 45
‘Unused’ 46–471977R2237 — EN — 01.01.2002 — 007.001 — 4
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B. TYPE OF OCCUPATION
Heading number and description Serialnumber
10. UAA in owner-occupation 48
11. Rented UAA 49
12. UAA in sharecropping 50
C. LABOUR
Heading number and descriptionFunctions
performed
(code)Year of
birthNumber of
annual
work unitsAnnual
time
worked
(hours)
(1) (2) (3) (4)
A.Regularunpaidlabour
13. Holder/manager (code 1) 51
55
59
63
6752
56
60
64
6853
57
61
65
6954
58
62
66
7014. Holder/not manager (code 2)
15. Manager/not holder (code 3)
Number of
persons
16. Spouse(s) of holder(s) 71 — 72 73
17. Others 74 — 75 76
B.18.Casualunpaidlabour ———7 7
C.Regularpaidlabour
19. Manager — 78 79 8020. Others — — 81 82
D.21.Paidcasuallabour ———8 3
D. NUMBER AND VALUE OF LIVESTOCK
Heading number and descriptionOpening valuation Closing valuationAverage
number
Number Value Number Value
(1) (2) (3) (4) (5)
22. Equines 86 87 88 89 90
23. Calves for fattening 91 92 93 94 95
24. Other cattle under one year 96 97 98 99 100
25. Male cattle from one to less than two
years 101 102 103 104 105
26. Female cattle from one to less than
two years 106 107 108 109 110
27. Male cattle of two years or more 111 112 113 114 115
28. Breeding heifers 116 117 118 119 120
29. Heifers for fattening 121 122 123 124 125
30. Dairy cows 126 127 128 129 130
31. Cull dairy cows 131 132 133 134 135
32. Other cows 136 137 138 139 140
33. Beehives 141 142 143 144 14534. Rabbits, breeding females 146 147 148 149 150
35. ‘Unused’ 151 152 153 154 155
36. ‘Unused’ 156 157 158 159 160
37. ‘Unused’ 161 162 163 164 1651977R2237 — EN — 01.01.2002 — 007.001 — 5
▼M8
Heading number and descriptionOpening valuation Closing valuationAverage
number
Number Value Number Value
(1) (2) (3) (4) (5)
38. Goats, breeding females 166 167 168 169 170
39. Other goats 171 172 173 174 175
40. Ewes 176 177 178 179 180
41. Other sheep 181 182 183 184 185
42. ‘Unused’ 186 187 188 189 190
43. Piglets 191 192 193 194 195
44. Breeding sows 196 197 198 199 200
45. Pigs for fattening 201 202 203 204 20546. Other pigs 206 207 208 209 210
47. Table chickens 211 212 213 214 215
48. Laying hens 216 217 218 219 220
49. Other poultry 221 222 223 224 225
50. Other animals — 227 — 229 —
E. LIVESTOCK PURCHASES AND SALES
Heading number and descriptionPurchases of
animalsSales of
animalsFarmhouse
consumption
and benefits
in kind
(1) (2) (3)
51. Equines 231 232 233
52. Cattle 234 235 236
53. ‘Unused’ 237 238 239
54. Sheep 240 241 242
55. Goats 243 244 245
56. Pigs 246 247 248
57. Poultry 249 250 25158. Other animals 252 253 254
F. COSTS
Heading number and description Serialnumber
Labourandmachinerycosts
59. Wages and socialsecurity 259
60. Contract work and machinery hire 260
61. Current upkeep of machinery and equipment 261
62. Motor fuels and lubricants 262
63. Car expenses 263
Specificlivestockcosts
Purchasedfeedingstuffs:
64. Concentrated feedingstuffs for grazing stock (equines, cattle, sheep, goats) 264
65. Coarse fodder for grazing stock (equines, cattle, sheep, goats) 26566. Feedingstuffs for pigs 266
67. Feedingstuffs for poultry and other small animals 267
Farm-producedfeedingstuffsusedonfarmfor:
68. Grazing stock (equines, cattle, sheep, goats) 2681977R2237 — EN — 01.01.2002 — 007.001 — 6
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Heading number and description Serialnumber
69. Pigs 269
70. Poultry and other small animals 270
71. Other specific livestock costs 271
Specificcropcosts
72. Seeds and seedlings purchased 272
73. Seeds and seedlings produced and used on the farm 273
74. Fertilisers and soil improvers 274
75. Crop protection products 275
76. Other specific crop costs 276
77. Specific forestry costs 277
Farmingoverheads
78. Current upkeep of land improvements and buildings 278
79. Electricity 279
80. Heating fuels 280
81. Water 281
82. Insurance 282
83. Taxes and other dues 283
84. Other farming overheads 284
Landcharges
85. Rent paid 285
86. ‘Unused’ 286
87. Insurance for farm buildings 287
88. Taxes on land and buildings 288
Interestpaid
89. Interest and financialcharges paid, total : 289
90. Interest and financial charges paid on loans for land and buildings 290
91. Of which: for purchase of land 291
92. Interest and financialcharges paid on l oans for working capitaland to creditors 292
93. Totalcosts 293
G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL
Heading number and descrip-
tion‘Unused’Openi-
ng
valua-
tionInvestment
SalesDepre-
ciationClosing
valua-
tionBefore
deduc-
tion of
subsi-
diesSubsi-
dies
(1) (2) (3) (4) (5) (6) (7) (8)
94. Agricultural land,
buildings and
rights, of which: 294 295 296 297 298 299 300 301
95. Agricultural land 302 303 304 305 306 307 308 30996. Permanent crops 310 311 312 313 314 315 316 317
97. Land improvements 318 319 320 321 322 323 324 325
98. Farm buildings 326 327 328 329 330 331 332 333
99. Acquisition costs,
quotas and other
rights 334 335 336 337 338 339 340 3411977R2237 — EN — 01.01.2002 — 007.001 — 7
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Heading number and descrip-
tion‘Unused’Openi-
ng
valua-
tionInvestment
SalesDepre-
ciationClosing
valua-
tionBefore
deduc-
tion of
subsi-
diesSubsi-
dies
(1) (2) (3) (4) (5) (6) (7) (8)
100. Forest land
including standing
timber 342 343 344 345 346 347 348 349
101. Machinery and
equipment 350 351 352 353 354 355 356 357
102. Circulating capital 358 359 360 361 362 363 364 365
103. Total366 367 368 369 370 371 372 373
H. DEBTS
Heading number and descrip-
tionOpening valuation Closing valuation
TotalOf which for:
TotalOf which for:
Land and build-
ingsWorki-
ng
capitalLand and build-
ingsWorki-
ng
capitalTotalOf
which
landTotalOf
which
land
(1) (2) (3) (4) (5) (6) (7) (8)
104. Long- and medium-
term loans 374 375 376 377 378 379 380 381
105. Short-term loans
and creditors 382 383 384 385 386 387 388 389
106. Total390 391 392 393 394 395 396 397
I. VALUE ADDED TAX (VAT)
Heading number and description Serialnumber
107. VAT system 400
Subdivision of the VAT system (Spain, France and Italy)
Headings 108 to 111 are to be filled only when agricultural system or a similar
system is applied 401
108. VAT on sales 402
109. VAT on purchases 403
110. VAT on investments 404
111. VAT refunded by tax authorities 405
J. GRANTS AND SUBSIDIES
Full details must be supplied
Heading
numberDescription Code (1) Amount
112 Grants and subsidies except those on costs and
purchase of animals — 408
113 Of which:
20 ‘open’ codes corresponding to the categories
defined in Annex II409
…to …
448
114 Grants and subsidies on costs — 4491977R2237 — EN — 01.01.2002 — 007.001 — 8
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Heading
numberDescription Code (1) Amount
115 Of which:
10 ‘open’ codes corresponding to the headings for the
costs in question (headings 59 to 89)450
…to …
469
116 Grants and subsidies on the purchase of animals — 470
117 Of which:
5 ‘open’ codes corresponding to the headings for the
categories of animals purchased (headings 51 to 58)471
…to …
480
118 Totalgrants and subsidies — 481
119 ‘Unused’ — 482
Differences from previous accounting years — 483
(1) Enter the heading for the categories of animals, products, costs or direct aids concerned.
K. PRODUCTION (excluding animals) (headings 120 to 375)
Product
(headin-
g)Type of
crop
(code)Missing
data
(code)AreaProduc-
tion for
the
account-
ing yearOpening
valua-
tionSalesFarm-
house
consum-
ption
and
benefits
in kindClosing
valua-
tionFarm
use
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
488 489 490 491 492 493 494 495 496 497
4 9 8 —————————
————————— (1)
(1) Last serialnumber = 487 + (10 × number of products entered).
L. QUOTAS AND OTHER RIGHTS
Quota or
rightType of
data
code
(code)Paymen-
ts
(purcha-
se/
leasing,
renting)Receipts
(sale/
leasing,
renting)Opening
valua-
tionDepre-
ciationClosing
valua-
tionQuantityTaxes
(includi-
ng addi-
tional
levy)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
xxx Code
1=
asset-
related
entriesUnused Code
1=
value of
purcha-
sesCode
1=
value of
salesCode
1=
valueCode
1=
valueCode
1=
valueCode 2 =
value
Code
2=
income-
related
entriesCode
2=
payme-
nts for
useCode
2=
receipts
for useCode
2=
unusedCode
2=
unusedCode
2=
unused1977R2237 — EN — 01.01.2002 — 007.001 — 9
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M. DIRECT PAYMENTS FOR ARABLE CROPS AND BEEF — under CouncilRegul ations (EC)
No 1251/1999 (1) and (EC) No 1254/1999 (2) (headings 601 to 650 and 700 to 769)
Product
or
product
combi-
nation
(headin-
g)Number
of basic
units for
paymen-
tsTotal
aidRefer-
ence
amount
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
xxx Unused Unused Unused
N. DETAILS OF PURCHASES AND SALES OF LIVESTOCK
Cate-
gory of
live-
stock
(headin-
g)Number
of
animals
purchas-
edValues
of
purchas-
esNumber
of
animals
soldValues
of sales
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
xxx Unused Unused Unused1977R2237 — EN — 01.01.2002 — 007.001 — 10
(1) OJ L 160, 26.6.1999, p. 1.
(2) OJ L 160, 26.6.1999, p. 21.
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ANNEX II
DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM
RETURN
I. GENERAL DEFINITIONS AND INSTRUCTIONS
(a) The data on the farm return should relate to a single agricultural holding
and to a single accounting year of 12 consecutive months.
(b) Data in the farm return concern 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 any
non-farming activities of the holder or of his family, or with any pension,
inheritance, private bank accounts, property externalto the agricul tural
holding, personal taxation, private insurance, etc., is to be taken into
account in preparing the farm returns.
When the holding's production resources (paid or unpaid labour,
machinery or equipment) are used to increase fixed assets (construction
or major repairs of machinery, construction, major repairs or even
demolition of buildings, planting or felling of fruit trees), the
corresponding costs — or an estimate thereof — are not to be included
in the working costs of the holding. In any case, labour costs and hours
worked to produce fixed assets are to be excluded from both costs and
data on labour. In exceptional cases, if certain costs (other than labour
costs) used to produce fixed assets cannot be calculated separately (e.g.
use of the holding's tractor) and if these expenses are then included under
costs, an estimate of all these costs used to produce fixed assets is to be
entered in heading 181 (Other products and receipts).
In any case, the value of the fixed assets produced is to be assessed on the
basis of their cost (including the value of the paid and/or unpaid labour)
and must be added to the value of the fixed assets given under headings 94
to 101.
(c) Data given in a farm return are to be taken from accounts consisting of
entries made systematically and regularly throughout the accounting year.
(d) The accountancy data are expressed in money terms:
— either without VAT,
— or with VAT in the circumstances mentioned below (see
headings 107 to 111).
(e) The accountancy data in money terms are expressed without grants and
subsidies. Grants and subsidies are understood to be all forms of direct aid
from public funds which have resulted in a specific receipt (see
headings 112 to 118).
(f) The data in a farm return should be given in the following units and with
the following degrees of accuracy:
— values: values in euro or in national monetary units without
decimalpoints. However, for nationalcurrencies where the unit
represents a low relative value compared to the euro, it may be
agreed between the liaison agency of the Member State in question
and the staff of the Commission which manages the Farm
Accountancy Data Network, to express the values in hundreds or
thousands of nationalcurrency units,
— physicalquantities: in quintal s (q = 100 kg) except in the case of
eggs, which will be expressed in thousands, and wine and related
products which will be expressed in hectolitres,
— areas: in ares, except in the case of mushrooms which will be
expressed in square metres of totalcropped area,
— average livestock numbers: to 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.Fixed positions (see 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, transactions relating to quotas and
other prescribed rights entered in Table L, direct aids entered in Table M1977R2237 — EN — 01.01.2002 — 007.001 — 11
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and details of purchases and sales of livestock entered in Table N, zeros
should be filled in for the positions where there is nothing to be indicated.
(g) After being checked, the information medium containing the accountancy
data of the farm return is to be sent under confidentialcover by the l iaison
agency to the European Commission, Directorate-Generalfor Agricul ture,
Unit for Analysis of the Situation of Agricultural Holdings.
II. DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL
ITEMS IN THE FARM RETURN
A.GENERALINFORMATIONONTHEHOLDING
1.Holdingnumber
A number is assigned to each returning holding when it is selected for the
first time. The holding retains this number permanently for the duration of
its inclusion in the accountancy network. A number once assigned is never
allotted to another holding.
However, where the holding undergoes a fundamental change, and in
particular where this change is the result of a subdivision into two separate
holdings or of a merger with another holding, it may be considered as a
new holding. In this case a new number is to be assigned to it. A change in
the type of farming practised on the holding does not call for a new
number. Where confusion with any other returning holding might result
from the holding keeping the number it has (e.g. when new regional
subdivisions are created), the number should be changed. A table showing
the equivalence of old and new numbers is then to be forwarded to the
Commission.
The holding number comprises three groups of indications as follows:Serial No 1 — Division : a code number is to be given, corresponding to
the code set in Annex I to Commission Regulation (EEC) No 1859/82 (OJ
L 205, 13.7.1982, p. 5).
Serial No 2 — Subdivision : a code number is to be given.
The subdivisions chosen should be based on the common system of
classification of the regions, referred to as the nomenclature of territorial
statisticalunits (NUTS) establ ished by the StatisticalOffice of the
European Communities in cooperation with the nationalinstitutes for
statistics.
In any case, the Member State concerned will transmit to the Commission
a table indicating, for each sub-division code used, the corresponding
NUTS regions, as well as the corresponding region for which specific
values of standard gross margin are calculated.
Serial No 3 — Serial number of the holding .
2.Particulars concerningcomputerrecords
The data corresponding to the first five serialnumbers constitute the l abel
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.
3.Organisationalformoftheholding
1 = Individual (family) farms: holdings where the economic result
covers the compensation for the unpaid labour input and own
capital of the holder/manager and her/his family.
2 = Partnerships: holdings where the economic result covers the
compensation for the production factors brought into the holding
by several partners, of which at least half participate to the work on
the farm as unpaid labour.
3 = Other: holdings with no unpaid labour and other holdings not
classified into categories 1 and 2.
4.Nationalsamplingandweightingfactors
Serial No 20:Serial No 21:
Serial No 22:1977R2237 — EN — 01.01.2002 — 007.001 — 12
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5.Locationoftheholding
The number given is that of the most appropriate basic geographicalunit
(preferably the parish) in which the holding is located.
A map of these units with their numbers is to be sent to the Commission.
Any significant changes to the boundaries of these geographicalunits
should be brought to the attention of the Commission.
6.Categoryofholding
Serial No 32 — Organic farming : an indication is to be given whether the
holding applies organic production methods, within the meaning of
CouncilRegul ation (EEC) No 2092/91 (OJ L 198, 22.7.1991, p. 1), in
particular Article 6 thereof. The following code numbers are to be used:
1 = the holding does not apply organic production methods;
2 = the holding applies only organic production methods;3 = the holding is converting to organic production methods or applies
both organic and other production methods.
Serial No 33 : Holding category code (in accordance with Annex II to
Commission Decision 85/377/EEC (OJ L 220, 17.8.1985, p. 1) at the time
of selection for the accounting year in question
Serial No 34 : Classification code in accordance with the abovementioned
Decision on the basis of the accountancy data for the year in question
Serial No 35 : Economic size class code of holding (in accordance with
Annex III to Decision 85/377/EEC) at the time of selection for accounting
year in question
Serial No 36 : Economic size class code of holding in accordance with the
abovementioned Decision on the basis of the accountancy data for the
year in question
7.Datesofclosureofaccountsandcreationoftheinformationmedium
Serial No 37 — Date of closure of the accounting year : e.g. 30.6.2000 or
31.12.2000.
Serial No 38 — Date of creation of the information medium : e.g.
15.8.2001.
8.Less-favouredarea
An indication is to be given of whether the majority of the utilised
agricultural area of the holding is situated in an area covered by provisions
of Articles 18 to 20 of Council Regulation (EC) No 1257/1999 (OJ L 160,
26.6.1999, p. 80). The following code numbers are to be used:
1 = the majority of the utilised agricultural area of the holding is not
situated in a less-favoured area, within the meaning of Articles 18
to 20 of Regulation (EC) No 1257/1999;
2 = the majority of the utilised agricultural area of the holding is
situated in a less-favoured area, within the meaning of Articles 19
to 20 of Regulation (EC) No 1257/1999;
3 = the majority of the utilised agricultural area of the holding is
situated in a mountainous area within the meaning of Article 18 of
Regulation (EC) No 1257/1999;
4 = the areas are so small and numerous in these Member States that the
information is not significant.
9.Otherparticularsconcerningtheholding
Serial No 40 — Irrigated UAA
Utilised agricultural area other than under glass, actually irrigated during
the year with fixed or movable equipment, whatever the process used
(sprinklers, flooding).
Serial No 41 — Altitude
The altitude should be indicated by the corresponding code number:1 = the major part of the holding is located at < 300 m;
2 = the major part of the holding is located at 300 to 600 m;
3 = the major part of the holding is located at > 600 m;1977R2237 — EN — 01.01.2002 — 007.001 — 13
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4 = data not available.
Serial No 42 — Grazing on mountain or other pasture not included in the
UAA: Number (whole) of livestock unit (LSU) grazing days by farm
animals on land not included in the UAA.
The LSU grazing day is a unit equivalent to one day's grazing by one
dairy cow, or one bovine animalor one horse more than two years ol d.
The grazing days for cattle and horses less than two years old, goats and
sheep are converted into grazing days per LSU by applying the
coefficients 0,5, 0,2 and 0,15 respectively.
Serial No 43 — Total area under shelter : expressed in ares on which, in
principle, crops of type 5 may be grown: i.e. crops 138, 141 and 156 and
also crops 143, 285 and 157 of type 5.
‘Under shelter’ is taken to mean greenhouses, permanent frames and
heated tunnels but does not include unheated plastic tunnels, cloches or
any other portable frame (see the definition for crops 138, 141 and 156 in
Table K).
‘Total’ area is taken to mean the total land surface area ‘under shelter’,
whatever its use (hence including paths). For ‘multi-storey’ greenhouses
the surface area is counted only once.
Serial No 44 — Structural Funds Area : an indication is to be given of
whether the majority of the utilised agricultural area of the holding is
situated in an area covered by provisions of Articles 3, 4 or 6 of Council
Regulation (EC) No 1260/1999 (OJ L 161, 26.6.1999, p. 1). The following
code numbers are to be used:
5 = the majority of the utilised agricultural area of the holding is not
situated in an Objective 1 or Objective 2 area or in an area eligible
for transitionalsupport, within the meaning of Regul ation (EC)
No 1260/1999, in particular Articles 3, 4 and 6 thereof;
6 = the majority of the utilised agricultural area of the holding is
situated in an Objective 1 area, within the meaning of Regulation
(EC) No 1260/1999, in particular Article 3 thereof;
7 = the majority of the utilised agricultural area of the holding is
situated in an Objective 2 area, within the meaning of Regulation
(EC) No 1260/1999, in particular Article 4 thereof;
8 = the majority of the utilised agricultural area of the holding is
situated in an area eligible for transitional support, within the
meaning of Article 6 of Regulation (EC) No 1260/1999.
Serial No 45 — Area with environmental restrictions : an indication is to
be given of whether the majority of the utilised agricultural area of the
holding is situated in an area covered by provisions of Article 16 of
Regulation (EC) No 1257/1999. The following code numbers are to be
used:
1 = the majority of the utilised agricultural area of the holding is not
situated in an area with environmentalrestrictions, within the
meaning of Article 16 of Regulation (EC) No 1257/1999;
2 = the majority of the utilised agricultural area of the holding is
situated in an area with environmentalrestrictions, within the
meaning of Article 16 of Regulation (EC) No 1257/1999.
B.TYPEOFOCCUPANCYOFUAA
Land of holdings held in common by two or more partners should be recorded as
owner-occupied, rented or sharecropped according to the arrangement in force
between the partners.
10.UAAinowneroccupation
Utilised agricultural area (arable land, grassland and permanent pasture,
permanent crops) of which the farmer is the owner, tenant for life or lease
holder and/or UAA held on similar terms. Includes land leased to others
ready for sowing (heading 149).
11.RentedUAA
Utilised agricultural area (arable land, grassland and permanent pasture,
permanent crops) worked by a person other than the owner, tenant for life
or leaseholder, holding a tenancy on the said area (the rent is payable in
cash and/or in kind; being generally fixed in advance, it does not normally
vary with the farming results) and/or utilised agricultural area held on
similar terms of tenure.1977R2237 — EN — 01.01.2002 — 007.001 — 14
▼M8
Rented area does not include land the harvest of which is bought as a
standing crop. The sums paid for the purchase of standing crops should be
given 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 case of marketable crops (products which are usually marketed).
Marketable crops bought standing should be given without specifying the
area in question (see instructions concerning area, column 4, Table K).
Land rented for less than one year on an occasional basis and the
production thereof is treated in a similar way as land the harvest of which
is bought as a standing crop.
12.UAAinsharecropping
Utilised agricultural area (arable land, grassland and permanent pasture,
permanent crops) farmed jointly by the grantor and the sharecropper on
the basis of a sharecropping agreement and/or utilised agricultural area
farmed on similar terms.
C.LABOUR
By labour is meant all persons who have been engaged on work on the farm
during the accounting year (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 under heading 60).
In the case of mutualassistance between hol dings, where this assistance consists
of an exchange of work, the assistance received being equivalent in principle to
the assistance given, the time worked by the farm labour and any related wages
are specified in the farm return.
Sometimes assistance received is offset by assistance of another kind (e.g. aid
received in the form of work is offset by the supply of machinery). When the
exchange of services is on a limited scale, nothing is indicated in the farm return
(in the above example, the aid received is not shown under labour; machinery
costs, however, include the costs of making the equipment available). In
exceptional cases, when the exchange of services is on a large scale, the
procedure is one of the following:
(a) assistance received in the form of work is offset by a service of another
kind (e.g. the supply of machinery): working time received is recorded as
paid farm work (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 as production 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 socialsecurity’;
(b) assistance given in the form of work is offset by services of a different
kind (e.g. the supply of machinery): in this situation the working time
provided and any related wages are left out of consideration; the value of
the service received is recorded as an input under the corresponding
heading (in this example, heading 60 ‘Contract work and machinery hire’.
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 (such
payment should not appear in farm costs) and which during the accounting
year participated (outside normal holidays) for at least a whole day of
each week.
A person employed regularly but who, for special reasons, has been
engaged on the farm only for a limited period in the accounting year is
nevertheless entered (for the number of hours actually worked) as regular
labour.
The following cases or similar ones may arise:
(a) specialproduction conditions on the farm for which l abour is not
required throughout the year: e.g. olive or vine holdings, and farms
specialising in the seasonal fattening of animals or in the
production of fruit and vegetables in the open;
(b) absence from work other than for normal holidays, e.g. military
service, illness, accident, maternity, extended leave, etc.;
(c) joining or leaving the holding;1977R2237 — EN — 01.01.2002 — 007.001 — 15
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(d) totalcessation of work on the hol ding due to accidentalcauses
(flood, fire, etc.).
The following are subcategories:
13.Holder/manager
Person who assumes economic and legal responsibility for the holding and
undertakes its day-to-day management. In the case of sharecropping, the
sharecropper is indicated as holder/manager.
14.Holder/notmanager
Person who assumes economic and legal responsibility for the holding
without undertaking its day-to-day management.
15.Manager/notholder
Person who undertakes day-to-day management of the holding without
assumption of economic and legal responsibility for it.
16.Spouse(s)ofholder(s)
17.Otherregularunpaidlabour
Regular unpaid labour not included in the preceding headings. Includes
also foreman and submanagers not responsible for management of the
whole farm.
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 normalscal e for services
rendered and which during the accounting year (excluding normal
holidays) worked for at least one whole day per week for the holding.
The following subcategories are to be shown:
19.Farmmanager
Salaried person responsible for 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. Includes also foreman and submanagers
not responsible for management of the whole farm.
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.
COLUMNSOFTABLEC
Functionsperformed(code) (column 1, positions 51, 55, 59, 63 and 67)
The function performed is indicated by a code number, i.e.:
1 = holder/manager;
2 = holder/not manager;
3 = manager/not holder.
When the function is performed by severalpersons (e.g. two brothers, father and
son, etc.) each one is recorded in decreasing order of responsibility; in the event
of equalresponsibil ity, 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 — 01.01.2002 — 007.001 — 16
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Numberofpersons (column 1, positions 71 and 74)
The number of spouses and the number of persons in the category ‘Other regular
unpaid labour’ should be indicated. Where there are several holders, there may be
more than one spouse.
Yearofbirth (column 2)
The year of birth should be given only for the holder(s) and/or manager(s)
(categories 13 to 15 and 19) using the last two figures of the year.
Totalworkforce:numberofannualunits (column 3)
Regularly employed work force is converted into annual work units. One annual
work unit is equivalent to one person working full-time on the holding. One
person cannot exceed one work unit equivalent, even if his/her actual working
time exceeds the norm for the region and type of holding. A person who does not
work the whole year on the holding represents a fraction of an ‘annual unit’. The
‘annualwork unit’ of each such person is obtained by dividing his actualannual
working time by the normal annual working time of a full-time worker in the
region under consideration and on the same type of holding.
In the case of less able workers the annual work unit equivalent should be
reduced in proportion of their capacities.
Timeworked (column 4)
Time worked should be indicated in hours. It should refer to the time actually
devoted to the work of the holding. In the case of less able workers the time
worked should be reduced in proportion of their capacities
The time worked by piecework labour is estimated by dividing the total amount
paid for the work by the hourly wage of a worker employed on a time basis.
Workonanagriculturalholding
Work on the holding includes all the work of organisation, supervision and
execution, both manualand administrative, done in connection with the normal
running of the holding, e.g.:
— financialorganisation and management (farm sal es and purchases,
bookkeeping, etc.),
— work in the field (ploughing, sowing, harvesting, orchard maintenance,
etc.),
— livestock husbandry (feed preparation, feeding of animals, milking, care
of livestock, etc.),
— preparation of products for market, storage and processing on the farm,— maintenance of buildings, machinery, equipment, hedges, ditches, etc.,— transport for and carried out by the labour of the holding,— other work directly connected with farm work:
— forestry work on woodland included in the agricultural holding,— work concerning tourism (maintenance of camping, sport or
recreation grounds, riding facilities, letting of cottages, etc.) where
these are ancillary to and overlap with the work of the holding to
such an extent that it is in practice impossible to dissociate the
tourism activities from the normal agricultural work of the holding
(in this case the earnings and inputs relating to tourism are
included under products (see heading 179) and farm inputs
respectively),
— contract work for others where this is occasionaland done with
farm equipment (payment for this is included in the production of
the holding).
The following are not included in the work of the holding:— work in production of fixed assets (construction or major repairs of
buildings or machinery, planting of orchards, demolition of buildings,
grubbing up of orchards, etc.),
— work performed for the household of the holder or manager.1977R2237 — EN — 01.01.2002 — 007.001 — 17
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D.NUMBERANDVALUEOFANIMALS
The following categories of stock should be distinguished:22. EQUINES (all ages)
Includes also race- and riding horses, donkeys, mules, hinnies etc.
23. CALVES FOR FATTENING
Calves for fattening usually slaughtered before the age of five months.
24. OTHER CATTLE LESS THAN ONE YEAR OLD25. 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 MORE28. BREEDING HEIFERS
Female bovine animals two years old or more which have not yet calved
and which are intended for breeding.
29. HEIFERS FOR FATTENING
Female bovine animals two years old or more which have not yet calved
and which are not intended for breeding.
30. DAIRY COWS
Female bovine animals which have calved (including those less than two
years old) which are kept exclusively or principally for milk production
for human consumption or processing as dairy products.
31. CULL DAIRY COWS
Dairy cows after their final lactation. If data available in the holding's
accounts.
32. OTHER COWS
1. Female bovine animals which have calved (including those less
than two years old) which are kept exclusively or principally for
production of calves and whose milk is not used for human
consumption or processing as dairy products.
2. Cows for work.
3. Non-dairy cull cows (whether or not fattened before slaughter).
Headings 23 to 32 also include the corresponding categories of buffaloes and
female buffaloes.
33. BEEHIVES, TO BE INDICATED IN NUMBER OF HIVES
34. RABBITS, BREEDING FEMALES35. to 37. (Unused)38. GOATS, BREEDING FEMALES
39. OTHER GOATS
Goats other than breeding females.
40. EWES
Ewes one year old or more intended for breeding.
41. OTHER SHEEP
Sheep of all ages excluding ewes.
42. Unused43. PIGLETS
Piglets of less than 20 kg live weight.
44. BREEDING SOWS
Breeding sows of 50 kg or more excluding cull sows (see heading 46
‘Other pigs’).
45. PIGS FOR FATTENING1977R2237 — EN — 01.01.2002 — 007.001 — 18
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Pigs for fattening of 20 kg live weight or more, excluding cull sows and
boars (see heading 46 ‘Other pigs’).
46. OTHER PIGS
Pigs of 20 kg live weight or more excluding breeding sows (see
heading 44) and pigs for fattening (see heading 45).
47. TABLE CHICKENS
Excluding laying hens and cull hens. Not including chicks.
48. LAYING HENS
Including pullets, laying hens and cull hens. Pullets are young hens which
have not yet begun to lay. Not including chicks.
49. OTHER POULTRY
Includes ducks, turkeys, geese, guinea fowl. Includes breeding females.
Not including chicks.
50. OTHER ANIMALS
Valuations only. Includes chicks, rabbits other than breeding females,
deer, bison, ostriches, fish. Includes also ponies and other animals used for
farm tourism. Excludes products of other animals (see Table K,
heading 170).
COLUMNSOFTABLED
Openingvaluation (columns 1 and 2)
Number (column 1)
Number of livestock belonging to the holding at the beginning of the accounting
year, whether or not they are on the holding at that time.
Value (column 2)
Value of livestock belonging to the holding at the opening of the accounting year,
determined at current prices.
Closingvaluation (columns 3 and 4)
Number (column 3)
Number of livestock belonging to the holding at the end of the accounting year,
whether or not they are on the holding at that time.
Value (column 4)
Value of livestock belonging to the holding at the end of the accounting year,
determined at current prices.
Average number (column 5)
The average number is expressed to one decimal place, except for poultry and
rabbits where whole numbers should be given. Each unit refers to the presence of
one animal on the holding for one year. Animals are counted in proportion to the
length of time they have been on the holding during the year.
The average number is determined either by means of periodicalinventories or by
the recording of arrivals and departures. It includes all animals present on the
holding, also animals raised or fattened under contract (animals not belonging to
the holding, which are raised or fattened there in such a manner that the activity
merely constitutes a service rendered by the holder, who does not assume the
financial risk normally associated with the rearing or fattening of such animals)
and animals taken or given into agistment for the period of the year during which
they are present on the holding.
E.LIVESTOCKPURCHASESANDSALES
The following categories of animals are specified:
51. Equines52. Cattle
Heading 52 also includes sales and purchases of buffaloes.
53. Unused54. Sheep1977R2237 — EN — 01.01.2002 — 007.001 — 19
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55. Goats
56. Pigs
57. Poultry
Includes also the amount paid for eggs for hatching and purchases of
chicks.
58. Other animals
Includes rabbits and beehives.
COLUMNSOFTABLEELivestockpurchases (column 1)
Total livestock purchases during the accounting year (including purchasing
costs). The related grants and subsidies are not deducted from the total of these
purchases, but are specified under heading 116 (see instructions regarding this
heading).
Livestocksales (column 2)
Total livestock sales during the accounting year. The related grants and subsidies
are not included in the sales total, but are specified under heading 112 (see
instructions regarding this heading).
When the marketing costs, if any, are known they are not deducted from the sales
total, but are given under heading 71 (‘Other specific livestock costs’).
Farmhouseconsumptionandbenefitsinkind (column 3)
Value of the livestock consumed by the farm household or used for benefits in
kind during the accounting year, assessed at the farmgate price.
F.COSTS
Farm costs (in cash and in kind) relate to the ‘consumption’ of productive
resources (including farm use) corresponding to the output of the farm during the
accounting year or to the ‘consumption’ of those resources during the accounting
year. When certain expenditure relates partly to private use and partly to farm
costs (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter
part should be included in the farm return. The proportion of the expenditure on
private cars corresponding to their use for farm purposes should also be included.
In calculating costs relating to the output of the accounting year the purchases and
farm use during the year should be adjusted for valuation changes (including
changes in cultivations). For each item the total of costs paid for and the value of
the farm use should be shown separately.
Where the costs indicated are for the total‘consumption’ of inputs during the
accounting year but do not correspond to production during that year, changes in
stocks of inputs (including costs accruing to growing crops) should be indicated
under heading 102 ‘circulating capital’.
The costs relating to ‘consumption’ of capital assets are represented by
depreciation, hence expenditure on acquisition of capitalassets shoul d not be
treated as a farm cost. For instructions on depreciation see headings 94 to 103.
Expenditure on cost items compensated during the accounting year or later (e.g.
repairs to a tractor as a result of an accident covered by an insurance policy or by
a third party liability) should not be entered as farm costs, and the corresponding
receipts should not be included in the farm's accounts.
Receipts from resale of purchased supplies are to be deducted from corresponding
inputs.
Grants and subsidies related to costs are not deducted from the corresponding cost
items but are entered under heading 114 (see instructions regarding that heading).
Investment grants and subsidies are shown under headings 94 to 103.
Costs also include any expenditure on purchases relating to each cost item.
Costs are classified as follows:
59.Wagesandsocialsecuritycostsforpaidlabour
This item includes the following:— salaries and wages actually paid in cash to wage earners
irrespective of the basis of remuneration (piecework or by the1977R2237 — EN — 01.01.2002 — 007.001 — 20
▼M8
hour), with deduction of any social allowances paid to the holder
as employer to offset the payment of a salary which does not
correspond to actualwork done (e.g. absence from work due to an
accident, vocationaltraining, 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),
— socialsecurity payments incumbent upon the empl oyer and those
paid by him on behalf of and instead of the employee,
— occupationalaccident insurance.
The holder's personal social security charges and insurance and those of
unpaid labour should not be regarded as farm costs.
The amounts received by unpaid workers (which by definition are lower
than a normal wage — see definition of unpaid labour) should not appear
in the farm return.
Allowances (in cash or in kind) paid to retired paid workers no longer
employed on the holding should not be entered under this item but under
the heading ‘Other farming overheads’.
60.Contractworkandmachineryhire
This item includes the following:
— totalexpenditure in respect of work on the farm carried out by
agricultural contractors. The sum generally includes payment for
the use of equipment and personneland, depending on the work,
the cost of the materials employed (e.g. crop protection products);
when the amount in question is known, it is deducted from the
item ‘Contract operations’ and entered under the corresponding
code number (e.g. crop protection products),
— cost of hiring or leasing machines driven or used by the farm's
labour.
In the case of leased machines operated by the farm's labour, any farm
fuel and maintenance costs should be recorded under the relevant heading.
61.Currentupkeepofmachineryandequipment
Cost of upkeep of machinery and equipment and of minor repairs not
affecting the market value of the appliances (payment of mechanic, cost of
replacement parts, etc.).
This code number includes purchases of minor equipment, the cost of
saddlery and horse shoeing, the purchase of tyres, forcing frames,
protective clothing for insanitary work, detergents for the cleaning of
equipment in general, and the proportion of the cost of private cars
corresponding to their use for farm purposes (see also heading 63).
Detergents used for cleaning livestock equipment (e.g. milking machines)
are entered under heading 71 ‘Other specific livestock costs’.
Major repairs which increase the value of equipment, compared with its
value before repairs, are not included under this heading (see also
instructions on depreciation below).
62.Motorfuelsandlubricants
This heading also includes the proportion of fuel and lubricant costs for
private cars corresponding to their use for farm purposes (see also
heading 63 below).
Where petroleum products are employed both as motor fuels and as
heating fuels, the total sum is divided into two headings:
62. ‘Motor fuels and lubricants’
80. ‘Heating fuels’.
63.Carexpenses
Where the farm proportion of expenditure on private cars is calculated
arbitrarily (e.g. a fixed amount per km), these costs are indicated under
this heading.1977R2237 — EN — 01.01.2002 — 007.001 — 21
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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 of
feedingstuffs, as well as the expenditure on agistment, on the use of common
pasture and grazing land not included in the UAA and on renting forage land not
included in the UAA. Purchased litter and straw are also included with purchased
feedingstuffs.
Feedingstuffs purchased for grazing stock are subdivided into concentrated
feedingstuffs and coarse fodder (including agistments and expenditure on the use
of common pastures, grazing land and forage land not included in the UAA, and
purchased litter and straw).
The 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.
Expenditure on work carried out by agricultural contractors for the production of
coarse fodder, e.g. silage, is entered under heading 60 ‘Contract work’.
Feedingstuffs produced and used on the farm include saleable farm products used
as feedingstuffs (including milk and milk products but excluding milk suckled by
calves, which is not taken into account). Litter and straw produced on the holding
are only included if they are a saleable product in the region and year in question.
The following breakdown is to be given:
Purchased feedingstuffs for:
64.Concentrated feedingstuffs for grazing stock (equines, cattle, sheep,
goats)
65.Coarsefodderforgrazingstock(equines,cattle, sheep,goats)
66.Purchasedfeedingstuffsforpigs
67.Purchasedfeedingstuffsforpoultryandothersmallanimals
Farm-produced feedingstuffs used on farms for:
68.Grazingstock(equines,cattle,sheep,goats
69.Pigs
70.Poultryandothersmallanimals
71.Otherspecificlivestockcosts
All expenditure relating directly to livestock production for which there is
no separate provision in the other cost headings: veterinary fees,
medicines, stud fees, artificialinsemination, castration, mil k tests,
subscription and registration in herdbooks, detergents for cleaning
livestock equipment (e.g. milking machines), 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, occasionalpurchases, compl ementary to the production of the
holding, of animal products (e.g. milk) processed on the holding, etc. It
includes also short-term rent of buildings used to house animals or store
products in connection therewith.
72.Seedsandseedlingspurchased
All purchased seeds and seedlings, including bulbs, corms and tubers. The
costs of young trees and bushes for a new plantation represent an
investment and should appear either under heading 96 ‘Permanent crops’
or under heading 100 ‘Forest land’. However the costs of young trees and
bushes for a minor replanting operation are to be considered costs for the
accounting year and are to be indicated under the present heading except
for those relating to forests linked to the agricultural holding which are to
be entered under heading 77 ‘Specific forestry costs’.
The costs of processing the seeds (sorting, disinfection) are also included
under this heading.1977R2237 — EN — 01.01.2002 — 007.001 — 22
▼M8
73.Seedsandseedlingsproducedandusedonthefarm
All seeds and seedlings (including bulbs, corms and tubers) produced and
used on the farm.
74.Fertilisers andsoilimprovers
All purchased fertilisers and soil improvers (e.g. lime) including compost,
peat and manure (excluding manure produced on the holding).
Fertilisers and soil improvers used for forests forming part of the
agricultural holding are to be entered under heading 77 ‘Specific forestry
costs’.
75.Cropprotectionproducts
All material for the protection of crops and plants against pests and
diseases, predators, bad weather, etc. (insecticides, fungicides, herbicides,
poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the
crop protection operations are carried out by a contractor and if the cost of
the protection materials used is not separately known, the total should be
entered under heading 60 ‘Contract work’.
Protective materials used for forests forming part of the agricultural
holding are to be entered under heading 77 ‘Specific forestry costs’.
76.Other specific crop costs (including permanent meadows and grass-
land)
All costs having a direct connection with crop production for which there
is no separate provision in the other cost headings: packing and binding
materials, string and rope, cost of soil analysis, crop competition costs,
plastic coverings (e.g. for strawberry growing), supplies for the
preservation and processing of crops, storage and market preparation of
crops done outside the farm, cost of marketing the crop products of the
farm, sums paid for the purchase of marketable standing crops or to rent
land for a period of less than one year to grow marketable crops,
occasional purchases, complementary to the production of the holding, ofcrop products (e.g. grapes), processed on the holding, etc. It includes also
short-term rent of buildings used for marketable crops.
77.Specificforestrycosts
Fertilisers, protective materials, miscellaneous specific costs. Labour
costs, contract work and mechanisation are not included; these are shown
under the appropriate cost headings.
78.Currentupkeepoflandimprovementsandbuildings
Maintenance (tenant-type) of buildings and land improvements including
greenhouses, frames and supports. The purchase of building materials for
the current upkeep of buildings should be entered under this heading.
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’.
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
Totalconsumption of el ectricity for farm business use.
80.Heatingfuels
Total consumption of heating fuels for farm business use including the
heating of glasshouses.
81.Water
Cost of connection to the mains and consumption of water for all farm
purposes including irrigation. The costs of using farm-owned water
equipment are to be entered in the appropriate headings: depreciation of
machinery and equipment, current upkeep of machinery and equipment,
motor fuels, electricity.1977R2237 — EN — 01.01.2002 — 007.001 — 23
▼M8
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. It includes insurance premiums for the buildings
only if they are not already entered under heading 87.
83.Farmtaxesandotherdues
All taxes and other dues relating to the farm business, including those
levied in connection with environmental protection measures, but
excluding VAT and taxes levied on land, buildings or labour. Direct
income taxes of the holder are not to be counted as farm costs.
84.Otherfarmingoverheads
All other farming costs not mentioned under the preceding headings
(accountants' fees, secretarialservices and office expenses, tel ephone
charges, miscellaneous contributions and subscriptions, etc.). It includes
also short-term rent of buildings used both for livestock farming and
marketable crops and/or for general purposes.
85.Rentpaid
Rent paid (in cash or in kind) for rented land, buildings, quotas and other
rights for the farm business. 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 farmhouses and other rented buildings should be entered. Leasing costs
of quotas not attached to land should also be entered in Table L.
86. Unused
87.Insuranceforfarmbuildings
This information is optional.
Insurance premiums (fire, flood, etc.) for the buildings in owner-
occupation, which in the case of tenant farming are normally paid by
the landlord. If all insurances are covered by a single policy, the part of
the premiums relating to the holding's buildings is to be estimated.
88.Taxesandotherchargesonlandandbuildings
Taxes, rates and other charges payable in respect of the ownership of
farmland and buildings in owner-occupation and sharecropping.
89.Interestandfinancialchargespaid,total
Interest and financialcharges on borrowed capital(l oans) obtained for
farm purposes. This information is compulsory.
Subsidies on interest are not deducted but are entered in Table J under
heading 114.
90.Interestandfinancialchargespaidonloansobtainedforthepurchase
oflandandbuildings
This information is optional.
91.Of which: interest and financial charges paid on loans obtained for
thepurchaseofland
This information is optional.
92.Interest and financial charges paid on loans obtained to finance
working capital (livestock, deadstock and circulating capital) and to
creditors
This information is optional.
93.Totalcosts
Totalof headings 59 to 89.1977R2237 — EN — 01.01.2002 — 007.001 — 24
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G.LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING
CAPITAL
The following breakdown is required:
94.Agriculturalland,farmbuildingsandrights
Totalof headings 95 to 99 bel ow. Headings 95, 97 and 99 are to be
completed where the relevant data are available in the accounts.
95.Agriculturalland
Agricultural land in owner-occupation.
96.Permanentcrops
All plantations (excluding woods and forests and excluding value of land)
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.
Growth of young plantations (permanent crops not yet in full production)
should be included in ‘Investments’ (column 4). It should be also entered
in Table K, heading 159, ‘Closing valuation’ (column 9).
97.Landimprovements
Land improvements (e.g. fencing, drainage, fixed irrigation equipment)
belonging to the holder irrespective of the type of occupancy of the land.
The amounts entered into column 7, position 324, are subject todepreciation.
98.Farmbuildings
Buildings belonging to the holder whatever the type of occupancy of the
land. The heading must be completed and the amounts entered into
column 7, position 332 are subject to depreciation.
99.Acquisitioncosts,quotasandotherrights
Solicitor's fees, registration fees, etc. relating to the acquisition of
agricultural land or farm buildings. Transactions relating to the sale and/or
purchase of reference quantities of milk and sugar beet and to transfers of
prescribed rights and obligations, such as the transfer of reference
livestock. Quotas/rights are also returned in Table L. Acquisition costs of
forest land are excluded.
100.Forestlandincludingstandingtimber
Forest land in owner occupation included in the agricultural holding,
including the corresponding acquisition costs.
101.Machineryandequipment
Tractors, motor cultivators, lorries, vans, cars, major and minor farming
equipment, including tools exceeding EUR 100 new value.
102.Circulatingcapital
Circulating capital consists of the following:(a) stocks: products of the holding and supplies in store;(b) other circulating capital:
— value of cultivations (limited to the value of fertilisers, soil
improvers, seeds and seedlings used for the growing crop,
excluding seedlings for permanent crops),
— holdings of agricultural shares (shares in cooperative or
other organisations whose services are used by the
holding),
— receivables:
— 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,1977R2237 — EN — 01.01.2002 — 007.001 — 25
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— cash balances (in hand, at the bank, in postal giro account)
necessary for running the holding.
Interest received on bank accounts should be entered under heading 178.Where it is not possible to determine the exact amount of circulating
capital, a global assessment can be made. This may consist of an estimate
of the average capital invested in the production process, allowance being
made for the duration of the investment. In this case the totals of
circulating capital at the opening valuation and at closing valuation are the
same.
103.Total
Totalof headings 94, 100, 101 and 102.
COLUMNSOFTABLEGOpeningvaluation (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. The accounting value is
calculated on the same basis as depreciation, i.e. the replacement value.
The replacement value (purchase price of a similar asset at current prices) can be
determined either on the basis of current prices or on the basis of the prices index
(generalor specific) for the assets in question (machinery, buil dings etc.).
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 (valuations made on the transfer of property between relatives are not
taken into account in determining the value). 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.
Where the costs of private cars used for farming purposes are divided between
headings 61 ‘current upkeep of equipment’ and 62 ‘fuels and lubricants’, the farm
business share of the value of the cars is included under deadstock. However, if
the cost of use of private cars for farming purposes is calculated arbitrarily (see
heading 63) private cars are not to be included under deadstock.
Investments (column 4)
Totalexpenditure on purchases, major repairs and the production of fixed assets
during the accounting year. Where grants and subsidies have been received in
respect of these investments, the amount expended before deducting the said
grants and subsidies is entered in column 4.
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 (see heading 61 ‘Current upkeep
of machinery and equipment’, heading 72 ‘Seeds and seedlings purchased’,
heading 77 ‘Specific forestry costs’).
When payment is made on fixed interest debenture bonds, these are assessed on
the basis of their cash value.
Investmentsubsidies (column 5)
Subsidies received during the accounting year. May include those paid on
investments made in previous accounting years.
Sales (column 6)
Totalsal es of assets during the accounting year.
Depreciation (column 7)
The depreciation to be shown is the actualamount of depreciation over the
accounting year as shown in the accounts. It is determined on the basis of the
replacement value (i.e. the value new at current prices, of a similar asset).
Depreciation of plantations
The cost of young trees and bushes for a new plantation represents a capital asset
subject to depreciation.1977R2237 — EN — 01.01.2002 — 007.001 — 26
▼M8
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:
PlantationsAnnualrate of deprecia-
tion
(%)
Apple Low standard < 750 trees/ha 7
750-1 500 trees/ha 8
> 1 500 trees/ha 10
Medium standard 5
Tall standard 4
Pear Low standard 6
Medium standard 5
Tall standard 4
Quince 6
Cherry Low standard 7
Medium standard 6
Tall standard 5
Plum Low standard 10
Medium standard 7
Tall standard 5
Apricot Medium standard 7
Peach Low standard 12
Medium standard 10
Walnut Low standard 4
Medium standard 4
Tall standard 4
HazelMedium standard 7
Almond Medium standard 4
Gooseberry Bush 12
Currant Bush 12
Fig Medium standard 5
Prickly pear Medium standard 4
Persimmon Medium standard 10
Vine Large size 7
Medium size 6
Small size 5
Olive Low standard 5
Tall standard 2
Citrus 4
Raspberry 15
Blackberry 15
Artichokes 20
Asparagus 20
Strawberry 30
Rhubarb 8
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 of
occupancy of the land.1977R2237 — EN — 01.01.2002 — 007.001 — 27
▼M8
The following rates of linear depreciation are given for guidance only.
Buildings and fixed equipmentAnnualrate of depreciation
(%)
Timber 5
Timber and solid foundation 4
Permanent 2
Glasshouses 7,5
Frames 10
Heating installations 7,5
Depreciation of machinery and equipment
Machinery and equipment subject to depreciation is defined as that having a value
when new greater than about EUR 100. The depreciation of minor equipment of
lower value should not be calculated; purchases of such equipment are to be
treated directly as costs for the accounting year (heading 61 ‘Current upkeep of
machinery and equipment’).
Major repairs which effectively increase the value of the machinery and
equipment compared to their value before repair, are also included under this
heading, either as an integralpart of the machinery or equipment depreciation,
which, as appropriate, will be adjusted to take account of the extended life (due to
the repairs) of the item in question or by spreading the cost of the major repairs
over severalsuccessive years.
The amount of annual depreciation may be calculated according to the linear or
diminishing balance method.
The rate of depreciation is determined by various factors, which depend for the
most part on the particular conditions of the region and of the production in
question (amount of use in each year) but also on technical progress.
In view of the resulting differences in depreciation from one region to another,
and even from one holding to another, accountancy offices may choose rates for
each item of machinery or equipment appropriate to the region or holding, theaim being to keep as closely as possible to the actual depreciation in value of the
machinery.
The following rates of depreciation are given for guidance:
Machinery and equipmentAnnualrate of depreciation
(%)
Linear Diminishing balance
Cars, lorries, vans and other self-propelled
transport equipment 15 32
Tractors, motor cultivators and self-propelled
machinery 12,5 26
Tractor-drawn equipment 7,5 17
Animal-drawn equipment 5 12
Other machinery and equipment and installations 7,5 17
Closingvaluation (column 8)
Accounting value of assets at the closing valuation, calculated on the basis of the
replacement value.
H.DEBTS
The amounts indicated should relate only to amounts still outstanding i.e. loans
contracted minus the repayments already made. Loans in the form of fixed
interest debenture bonds are valued at their cash value. Information must be
supplied at least for positions 374, 378, 382, 386, 390 and 394.
Loans are indicated according to duration, i.e.:1977R2237 — EN — 01.01.2002 — 007.001 — 28
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104.Long-andmedium-termloans
Loans in respect of the holding for a duration of one year and over.
105.Short-termloansandcreditors
Loans in respect of the holding for less than one year, debts and
outstanding payments.
106.Total
Totalof headings 104 and 105.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),
of which: loans for the purchase of land (columns 3 and 7),
— loans for working capital (columns 4 and 8).The sum of these items makes up the amounts shown in column 1 (total
opening valuation) (= columns 2 + 4) and column 5 (total closing
valuation) (= columns 6 + 8).
I.VALUEADDEDTAX(VAT)
Data in monetary terms in the farm return are expressed according to the Member
State concerned:
— either exclusive of VAT; this method should be applied for all holdings
subject to the normalsystem,
— or inclusive of VAT. The Member States in which this method is used
should provide annually, with the computer media containing the year's
accounting data, a list of VAT rates applied during the year for each item
of the farm return.
In the case of holdings subject to the normal VAT system nothing should be
entered under headings 108 to 111. The same applies if purchases and sales in the
farm return are entered with VAT included.
The following details on VAT should be provided:
107.VATsystem
The VAT system (serial number 400) to which the holding is subject should be shown for each
holding by the code number in the following list:
SerialNo 400
Code
GERMANY
Pauschalierender Betrieb 1Optierender Betrieb 2Getränke erzeugender Betrieb 3Betrieb mit Kleinumsatz 4
BELGIUM
Régime normalobl igatoire 1Régime normalsur option 2Régime agricole 3
FRANCE
TVA sur option avec autorisation pour animaux vivants 2Remboursement forfaitaire 3
GREECE
Normalsystem 1Agricultural system 2
ITALY
Regime esonerato 1Regime speciale agricolo 2Regime normal31977R2237 — EN — 01.01.2002 — 007.001 — 29
▼M8
SerialNo 400
Code
LUXEMBOURG
Régime normalobl igatoire 1Régime normalsur option 2
Régime forfaitaire de l'agriculture 3
NETHERLANDS
Algemene regeling verplicht 1Algemene regeling op aanvraag 2Landbouwregeling 3
DENMARK
Moms (=normal) 1
IRELAND
Exempt 1Registered (= normal) 2
UNITED KINGDOM
Exempt 1Registered 2
SPAIN
Normalsystem 1Simplified system 2Agricultural system 3
PORTUGAL
VAT not applicable 0Agricultural system 1Normalsystem 2
AUSTRIA
Pauschalierender Betrieb 1
FINLAND
Normalsystem 1
SWEDEN
Normalsystem 1
SubdivisionoftheVATsystem(Spain,FranceandItalyonly)
SerialNo 401
SPAIN
Enter VAT system code (those
used for serialnumber 400) for
the minority system where two
systems are in force on the
holding
FRANCE
Sans TVA obligatoire sur activités connexes 0
Avec TVA obligatoire sur activités connexes 1
ITALY
VAT system for farm tourism ( ‘agriturismo’ ) as secondary activity
Regime speciale agriturismo 1
Regime normale agriturismo 21977R2237 — EN — 01.01.2002 — 007.001 — 30
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Headings108to111
Headings 108 to 111 shall be filled only, if the holding is subject to the
agricultural system (or similar systems).
The agricultural system (or similar systems) aims to give overall compensation
for the VAT paid on the purchase of goods and services at current prices and on
investments. In this case sales and purchases are entered without VAT.
108.VATonsales
VAT collected during the accounting year on products sold.
109.VATonpurchases
VAT paid during the accounting year on the current purchase of goods
and services. In Italy this heading also includes VAT paid to the fiscal
authorities under the pro rata arrangement.
110.VAToninvestments
VAT paid during the accounting year on the purchase of capitalgoods
(investments).
111.VATrefundedbythetaxauthorities
Amount of reimbursement.
J.GRANTSANDSUBSIDIES
The grants and subsidies to be entered under headings 112 to 118 are those which
have been granted from public funds, excluding grants and subsidies in respect of
investments entered under headings 94 to 103.
112.Grantsandsubsidiesexceptthoseoncostsandpurchaseofanimals
Amount of grants and subsidies received or for which entitlement is
agreed, for the categories of livestock (headings 22 to 50), products
(headings 120 to 313 and subheadings), and other aids received or due,
except those on costs and purchase of animals. All entries must refer to
livestock, surface areas and products from the holding corresponding to
the activities during the accounting year.
113.Ofwhich:detailsofthetotalinheading112
1. Categories of livestock (headings 22 to 50) excluding cattle
subsidies in code 700 below
2. Products (headings 120 to 313 and subheadings) excluding area
payments in code 600 below.
3. Specific codes indicated in the following list:
— Code 600 refers to the totalof area payments for producers
of certain arable crops, based on Regulation (EC) No 1251/
1999, including area payments for set-aside. This total
amount and the details are to be registered also in Table M,
— Code 700 refers to the totalof direct payments in the
common organisation of the market in beef and veal, based
on Regulation (EC) No 1254/1999. This total amount andthe details are to be registered also in Table M,
— Code 800 refers to direct aids to agricultural production
methods designed to protect the environment and maintain
the countryside,
— Code 810 refers to payments paid to farmers who are
subject to restrictions on agricultural use in areas with
environmentalrestrictions (Regul ation (EC) No 1257/1999,
Article 16),
— Code 820 refers to compensatory allowances in less-
favoured areas (Regulation (EC) No 1257/1999, Article 14),
— Code 900 refers to support granted for the afforestation of
agricultural land,
— Code 910 refers to other support to forestry,1977R2237 — EN — 01.01.2002 — 007.001 — 31
▼M8
— Code 951 refers to grants and subsidies to animal
production not included in the codes presented above,
— Code 952 refers to grants and subsidies to crops not
included in the codes presented above,
— Code 953 refers to grants and subsidies to ruraldevel op-
ment not included in the codes presented above,
— Code 998 includes disaster payments, compensation from
public authorities for loss of production or means of
production. (For private insurance compensation Table F
and heading 181 in Table K are used),
— Code 999 includes grants and subsidies of exceptional
character (e.g. agri-monetary compensation) Taking into
account their exceptionalcharacter, these payments are
registered on a cash basis,
— Codes 1052 and 2052 refer to compensations for the
cessation of milk production. Annual payments are to be
registered under 1052, lump-sum payments under 2052,
— Code 950 is to be used for generalsubsidies that cannot be
allocated to any activity (= not under any of the above
codes).
114.Grantsandsubsidiesoncosts
Amount of the grants and subsidies in respect of costs (headings 59 to 92).
115.Ofwhich: details of the total for heading 114 according to cost category
(headings 59 to 92)
116.Grantsandsubsidiesonthepurchaseofanimals
Amount of the grants and subsidies for the purchase of animals (column 1
of headings 51 to 58).
117.Of which: details of the total for heading 116 according to livestock
category (headings 51 to 58)
118.Totalgrantsandsubsidies
Sum of headings 112, 114 and 116.
K.PRODUCTION(excludinglivestock)
Certain product headings are subdivided into subheadings. In such cases
information for columns 4 to 10 should be given under both subheadings and
the parent heading. In this case the aggregate of the subheadings is entered into
the parent heading.
Separate entries should be made for crops grown on set-aside in conformity with
the Regulation (EC) No 1251/99. Separate entries should be applied also if the
same crop is cultivated both with irrigation and without irrigation.
Data for standing crops should be entered under the relevant heading with the
exception of area, which should not be entered The same applies for crops from
land rented for less than one year on an occasional basis.
A. CROPSCereals
Cereals for use as silage are not included in the products listed below under
headings 120 to 128. They are to be entered under headings 326 ‘Forage maize’
and 327 ‘Other silage cereals’. Millet, triticale, buckwheat and sorghum (exceptfodder sorghum) are included under heading 128 ‘Other cereals’. Fodder sorghum
is to be included under heading 145 ‘Other fodder plants’.
Seeds are included in headings 120 to 128.120. Common wheat and spelt121. Durum wheat122. Rye (including meslin)123. Barley124. Oats1977R2237 — EN — 01.01.2002 — 007.001 — 32
▼M8
125. Summer cerealmixes
126. Grain maize (including humid grain maize)
127. Rice
128. Other cereals
Otherfieldcrops
129. Protein crops
All protein crops grown for their seed, including seed and mixtures of dry
pulses with cereals. Not included are legumes harvested green, e.g. alfalfa,
which are to be entered under heading 145 ‘Other fodder plants’, oil
protein crops (e.g. soya), which are to be entered under heading 132
‘Herbaceous oil seed crops’, and leguminous crops grown as vegetables
which are to be entered under headings 136, 137 or 138.
Subheadings of heading 129 ‘Protein crops’:
360. Peas, field beans and sweet lupins
361. Lentils, chickpeas and vetches
330. Other protein crops
130. Potatoes (including early potatoes and seed)
Subheadings of heading 130 ‘Potatoes’:
Details are to be entered if they are available in the holding's accounts.362. Potatoes for starch
363. Other potatoes
131. Sugar beet (excluding seed)
132. Herbaceous oilseed crops (incl uding seed)
Subheadings of heading 132 ‘Herbaceous oil seed crops’:
331. Rape
332. Sunflower
333. Soya
364. Flax other than fibre flax (if data available in the holding's
accounts)
334. Other (including flax other than fibre flax, if not recorded under
subheading 364, castor-oil plant, safflower, sesame, groundnuts,
mustard, poppy and other oilseed crops)
133. Hops (excluding seed)
134. Tobacco (excluding seed)
Subheadings of heading 134 ‘Tobacco’:
Subheadings correspond to groups of tobacco varieties, as defined by
CouncilRegul ation (EEC) No 2075/92 (OJ L 215, 30.7.1992, p. 70) on the
common organisation of the market in raw tobacco, in particular Article 2
thereof. Details are to be entered if they are available in the holding's
accounts.
365. Flue-cured (varieties included: Virginia, Virginia D and hybrids
thereof and Bright)
366. Light air-cured (varieties included: Burley, Badischer Burley and
hybrids thereof, and Maryland)
367. Dark air-cured (varieties included: Badischer Geudertheimer,
Pereg, Korso, Paraguay and hybrids thereof, Dragon Vert and
hybrids thereof, Philippin, Petit Grammont (Flobecq), Semois,
Appelterre, Nijkerk, Misionero and hybrids thereof, Rio Grande
and hybrids thereof, Forchheimer Havanna Iic, Nostrano del
Brenta, Resistente 142, Goyano, Hybrids of Geudertheimer,
Beneventano, Brasile Selvaggio and similar varieties, Fermented
Burley and Havanna)
368. Fire-cured (varieties included: Kentucky and hybrids thereof,
Moro di Cori and Salento)1977R2237 — EN — 01.01.2002 — 007.001 — 33
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369. Sun-cured (varieties included: Xanthi-Yaka, Perustitza, Samsun,
Erzegovina and similar varieties, Myrodata Smyrnis, Trapezous
and Phi I, Kaba Koulak (non-classic), Tsebelia and Mavra)
370. Basmas (varieties included: Basmas)
371. Katerini (varieties included: Katerini and similar varieties)
372. Kaba-Koulak (classic) (varieties included: Elassona, Myrodata
Agrinion and Zychnomyrodata)
135. Other industrialcrops (excl uding seed)
Also includes cotton or sugar cane, fibre flax and hemp.Subheadings of heading 135 ‘Other industrial crops’:345. Medicinal plants, condiments, aromatics and spices, including tea,
coffee and coffee chicory
346. Sugar cane347. Cotton: production for the accounting year (column 5) is to be
given by weight (100 kg) of seed cotton, i.e. of unginned fibre
373. Fibre flax (if data available in the holding's accounts)374. Hemp (if data available in the holding's accounts)348. Other industrial crops. Includes also fibre flax and hemp, if not
recorded under headings 373 and 374
Vegetablesandnon-perennialfruit
136. Field scale fresh vegetables, melons and strawberries grown in the open:
crops grown in rotation with agricultural crops — including pineapple and
sweetcorn
137. Fresh vegetables, melons and strawberries grown in market gardens in the
open: crops grown with other horticultural crops and under a short rotation
system with almost continuous occupation of the land and with several
harvests per year, including pineapple and sweetcorn
138. Fresh vegetables, melons, strawberries under shelter (including pineapple
and sweetcorn): crops grown under shelter (greenhouses, permanent
frames, heated plastic tunnels) during the whole or greater part of the
growing season. Crops grown in unheated plastic tunnels, under cloches or
portable frames are not considered as crops under shelter. In the case of a
multistorey greenhouse, only the basic area is counted
Subheadings of headings 136, 137 and 138 ‘Vegetables and non-perennial
fruit’:
Products are entered under the subheadings whatever their subsequent use
(consumption in fresh state, drying, processing, canning, etc.). Details are
to be entered if they are available in the holding's accounts.
335. Cabbages, cauliflower, broccoli, etc.336. Leaf vegetables (leek, spinach, lettuce, etc.)337. Tomatoes375. Sweetcorn (if data available in the holding's accounts)
338. Vegetables grown for their fruit or their flowers, other than
tomatoes (marrows and courgettes, aubergines, gherkins, globe
artichokes sweet peppers, etc.). Also sweetcorn, if not recorded
under subheading 375
339. Vegetables grown for their roots, bulbs or tubers (except potatoes)340. Leguminous vegetables (peas, beans, etc., except lentils and
chickpeas)
341. Fruit of non-perennial plants (strawberries, melons, watermelons,
pineapples, etc.)
139. Mushrooms: the totalarea under successive crops (basic area × number of
complete harvests) should be given in square meters. This area is not
included in the total (heading 183).1977R2237 — EN — 01.01.2002 — 007.001 — 34
▼M8
Flowersandornamentalplants
140. Flowers and ornamental plants grown in the open (excluding nurseries)
(basic area)
141. Flowers and ornamental plants grown under shelter (basic area)
Subheadings of headings 140 and 141 ‘Flowers and ornamental plants’:Details are to be entered if they are available in the holding's accounts.
342. Flower-bulbs, corms and tubers
343. Cut flowers and flower buds344. Flowering plants and ornamental plants
Seeds
142. Grass seeds (grasses and forage legumes)143. Other seeds (horticulture seed, seed and seedlings on arable land,
excluding cereals, dry pulses, potatoes, oil seed plants and grass seeds)
Foddercropsandfallow
144. Fodder roots and brassicas (mangolds, swedes, fodder carrots and fodder
turnips, half-sugar mangolds, other fodder roots and brassicas) (excluding
seeds)
145. Other fodder plants
All green annual or multiannual feed crops grown in the crop rotation and
which occupy the same land for less than five years, excluding grass
crops.
Subheadings of heading 145 ‘Other fodder plants’:326. Fodder maize
327. Other silage cereals
328. Other fodder plants
146. Fallow land: land under a system of rotation, whether worked or
otherwise, not giving any harvest during the whole accounting year. Land
set aside to comply with Regulation (EC) No 1251/1999, and not
cultivated, is also to be entered. Includes also set-aside with green cover.
Set-aside land cropped with allowed non-food crop in conformity with
Regulation (EC) No 1251/1999 is to be entered under the relevant crop
heading, with ‘type of crop’ code 8 or 9.
147. Temporary grass: grass sown on arable land and given over to green
fodder crop for less than five years; areas with less than one year included.
The totalfor sal es of hay and/or grass coming from this area is to be
indicated under this heading.
148. Other arable crops not included under headings 120 to 147 or
abovementioned subheadings.
149. Land ready for sowing leased to others, including land made available to
employees as a benefit in kind.
150. Meadows and permanent pastures: utilised agricultural area, not cultivated
under a rotation system but permanently assigned (for five years or more)
to the production of green forage crops whether sown or wild, generally
dressed with fertiliser and cultivated. The total for sales of hay and/or
grass coming from this area is to be indicated under this heading.
151. Rough grazing: poor pastures including scrubland, generally not dressed
with fertiliser and not cultivated.
Permanentcrops
152. Fruit and berry orchards
Also includes tropical and sub-tropical fruit; including bananas but not
permanent crops grown under shelter shown under heading 156.
Subheadings of 152 ‘Fruit and berry orchards’:1977R2237 — EN — 01.01.2002 — 007.001 — 35
▼M8
Products are entered under these subheadings whatever their subsequent
use (consumption in fresh state, drying, processing, canning, etc.)
349. Pome fruit: apples, pears, etc., excluding raisins (subheading 291)
and table grapes (subheading 285).
350. Stone fruit: plums, peaches, apricots, cherries, etc., excluding table
olives (subheading 281).
351. Nuts: walnuts, hazelnuts, almonds, chestnuts, etc.
352. Small fruit and berries: red and white currants, raspberries, figs,
etc. (not including strawberries, melons and pineapples:
headings 136, 137 and 138)
353. Tropicaland subtropicalfruit: bananas, avocados, mangoes,
papayas, etc.
153. Citrus fruit orchards.
Subheadings of heading 153 ‘Citrus fruit orchards’:
354. Oranges355. Tangerines, mandarins, clementines and similar small fruit
356. Lemons
357. Other citrus fruit
154. Olive groves
Subheadings of heading 154 ‘Olive groves’:281. Table olives
282. Olives for oil production (sold in the form of fruit)
283. Olive oil
284. Olive by-products
155. Vines
Subheadings of heading 155 ‘Vines’:
285. Table grapes286. Grapes for quality wine (quality wine psr)
287. Grapes for table wine and wine other than quality wine
288. Miscellaneous products of vines: grape must, juice, brandy,
vinegar and others produced on the farm
289. Quality wine (quality wine psr)
290. Table wine and wine other than quality wine
291. Raisins304. Vine by-products (marc, lees)
156. Permanent crops grown under shelter
157. Nurseries: including vine nurseries; excluding tree nurseries in forests
which serve the holding's needs
158. Other permanent crops (osier, rushes, bamboo, salix etc.)
159. Growth of young plantations valued on the basis of the cost of inputs
(only plantations which have not yet reached full production are taken into
account). This amount is also entered under investments (column 4) for
heading 96 ‘Permanent crops’ (Table G).
Othercropsproducts
160. Products processed from crops from the holding not separately mentioned;
including alcohol other than from grapes, cider, perry, or other.
161. By-products of crops (excluding by-products of vines and olive groves)
Subheadings of heading 161 ‘By-products of crops’:
Details are to be entered if they are available in the accounts.
299. Straw
300. Sugar beet tops1977R2237 — EN — 01.01.2002 — 007.001 — 36
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301. Other by-products
B. ANIMAL PRODUCTS
162. Cow's milk
163. Products of cow's milk164. Sheep's milk
165. Goat's milk
166. Wool167. Products of sheep's milk
168. Products of goats' milk
169. Hens' eggs
170. Other animalproducts (manure sol d, stud fees, eggs other than hens' eggs
etc.)
313. Honey and products of bee-keeping: honey, hydromeland other products
and by-products of bee-keeping, if possible expressed in quintals (= 100 kg)of honey equivalents.
171. Contract rearing
Amount of receipts for contract rearing corresponding mainly to payment
for services rendered and where the holder does not assume the economic
risk normally involved in rearing or fattening these animals.
Subheadings of heading 171 ‘Contract rearing’:
Details are to be entered if they are available in the holding's accounts.307. Cattle under contract
308. Sheep and/or goats under contract
309. Pigs under contract
310. Poultry under contract
311. Other animals under contract
C. FORESTRY
173. Woodland area
Land covered by woods and forests, including nurseries located in the
forest as well as poplar plantations. Isolated trees, spinneys and avenues
are not included as woodland, their areas being included with the land
surrounding them. Woodland is taken into account if managed by the
holder, if maintained by the holder's labour with the holding's equipment
and/or if the products it yields are used on the agricultural holding.
174. Sales of felled timber: value of sales of timber including farm use during
the accounting year
175. Sales of standing timber: value of sales of standing timber during the
accounting year
176. Other forestry products: value of sales of forestry products other than
timber (cork, pine resin, etc.)
D. OTHER PRODUCTS
172. Receipts from occasionall etting of fodder areas and agistment
177. Contract work for others, including the hiring out of equipment
178. Interest on liquid assets in the bank account of the holder necessary for
running the holding. This heading is not filled in if the circulating capital
is determined arbitrarily (see also instructions on circulating capital,
heading 102).
179. Tourism in certain cases where tourism overlaps agricultural activity on
the holding of such an extent that in practice it is impossible to distinguish
them and where, as a result, the relevant costs and labour are included
under the corresponding headings, the receipts of this activity are included
under this heading. They include rent from tourists (camping sites,
cottages, riding facilities, hunting, fishing, etc.).1977R2237 — EN — 01.01.2002 — 007.001 — 37
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180. Correction of receipts relating to previous accounting year: amounts
received during the year relating to previous accounting years which were
not included in the receivables of those accounting years. Grants,
subsidies and direct aids relating to products, animals, surface area, costs
and disasters should be entered for the current accounting year under
headings 112 to 119, and for previous accounting years the serial
number 483.
181. Other products and receipts not listed above: value of employees' housing
included in salaries and wages in kind (assessed on the basis of relevant
costs), production of fixed assets (estimated value for all costs of
production of fixed assets treated as current farm costs: see paragraph (b)
of ‘Generaldefinitions and instructions’), compensation received which
cannot be attributed to anything in particular or deducted from costs, etc.
182. Other areas and their production
Heading 182 covers all other areas, e.g. the kitchen garden, the ground
occupied by buildings, roads, stockyard, ponds, etc.
183. Total: sum of the headings 120 to 182 and 313.
However, the sum of areas does not include areas used for successive
crops and mushrooms. Thus the sum of areas represents the totalarea of
the holding.
COLUMNSOFTABLEKProducts (column 1)
Products should be indicated in the order of the numbers given above.
Typeofcrop (column 2)
The following are the types of crops and their corresponding codes:Code 0: This code is to be used in the case of livestock products,
processed products, stocks and by-products.
A. Field-scale crops (including fresh vegetables, melons and strawberries
grown in the open in rotation with agricultural crops; excluding crops
grown on land set aside according to Regulation (EC) No 1251/1999).
Code 1: Non-irrigated main 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 finalproduct,
— of the crops grown successively in the course of
the accounting year on a given area, the crop
which remains longest in the ground.
Code 2: Non-irrigated combined 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 totalarea is divided
between these crops in proportion to the area actually
occupied by each.
Code 3: Non-irrigated follow-up crops (catch crops)
Crops grown in succession during the accounting year
on a given area and not regarded as main crops.
Code 6: Irrigated main or combined crops
Code 7: Irrigated follow-up crops
A crop is regarded as being irrigated when water is
normally supplied artificially.
These two types of crops are to be indicated if the
information is available in the accounts.1977R2237 — EN — 01.01.2002 — 007.001 — 38
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B. Market gardening and floricultural crops grown in the open
Code 4: Fresh vegetables, melons and strawberries grown in
market gardens in the open (see heading 137) and open-
grown flowers and ornamental plants (see heading 140).
C. Crops under shelter
Code 5: Fresh vegetables, melons and strawberries under shelter
(see heading 138), flowers and ornamental plants
(annual or perennial) under shelter (see heading 141),
permanent crops under shelter (see heading 156). If
necessary, also headings 143, 285 and 157.
D. Crops on land set aside in conformity to Regulation (EC) No 1251/1999
Code 8: Non-irrigated crops on land set aside
Code 9: Irrigated crops on land set aside
Missingdata (column 3)
Code 0: Code 0 is entered when no data are missing.
Code 1: Code 1 should be entered, when the area covered by a crop is
not given (see column 4), for example in the case of sales of
marketable crop products purchased as standing crops or
coming from land rented for a period of less than one year on
an occasionalbasis, and in the case of production obtained by
processing purchased animalor crop products.
Code 2: Code 2 should be entered for the crops under contract, when
because of the conditions of sale actual production cannot be
stated (column 5).
Code 3: Code 3 should be entered, when because of the conditions of
sale actual production cannot be stated and the crops are not
under contract.
Code 4: Code 4 should be entered, when area and actual production are
missing.
Code 8: Code 8 should be entered in the case of product code 146,
where area is set aside as a measure to comply with Regulation
(EC) No 1251/1999, and is not cultivated (possible green cover
included).
Area (column 4)
Area is to be given in ares (100 ares = 1 hectare), except in the case of land used
for mushroom growing (heading 139) which is given in square metres. The latter
area is not included in the total area (see heading 183).
The area for each crop product is given in this column, except in the case of by-
products (headings 161, 284, 299 to 301 and 304) and some processed products
(headings 160 and 288). The products obtained by processing purchased crops
and the products of marketable crops purchased as standing crops or coming from
land rented for a period of less than one year on an occasional basis are given
without indicating the area. Code 1 should be entered in column 3 (missing data).
For the subheadings concerning fresh vegetables, melons and strawberries (335 to
341), flowers and ornamental plants (headings 342 to 344), grown in market
gardens in the open or under shelter, the area actually used for the crop (cropped
area) is given. Example: if radishes and then leeks are grown on a single area of
1 ha of market garden in the open, the basic area to be entered under heading 137
would be 1 ha and the cropped area would be twice 1 ha, to be entered
respectively under headings 339 and 336. If this information is not available in
the accounts of the holding, code 1 should be entered in column 3 (missing data).
Productionfortheaccountingyear (column 5)
The quantities of animalproducts and crops produced during the accounting year
(excluding any losses in the field and at the farm). These quantities are indicated
for the principalproducts of the hol ding (except by-products).
These quantities should be indicated in quintals (100 kg) except in the case of
eggs (heading 169), which are given in thousands, and wine and wine-related
products (headings 286 to 290), which are expressed in hectolitres. In the case of
milk, the quantity of liquid milk is indicated regardless of the form in which it is
sold, consumed on the farm or used for benefits in kind or for farm purposes
(cream, butter, cheese, etc.). Milk suckled by calves is not included in the
production.1977R2237 — EN — 01.01.2002 — 007.001 — 39
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When, because of the conditions of sale, actual production in quintals cannot be
determined (see sales of standing crops and crops under contract), code 2 should
be entered in column 3 (missing data) for the crops under contract and code 3 in
the other cases.
Openingvaluation (column 6)
The value of products in stock (storage) at the beginning of the accounting year,
excluding livestock. The products should be valued at farm-gate prices on the day
of valuation.
Sales (column 7)
Total value of sales (whether or not the proceeds have been received during the
accounting year) of products in stock at the start of the accounting year and
harvested during the year.
The total for products sold includes the value of products returned to the farm
(skimmed milk, pulp, etc.). The latter value is also entered under farm costs.
Any compensation payments (e.g. insurance payments for haildamage) during
the accounting year are to be added to the totalfor sal es of the products
concerned wherever they can be allocated to the production of such products:
otherwise they are entered under heading 181 ‘Other products and receipts’.
Grants and subsidies received for products during the accounting year are not
included in the total for sales; they are entered under heading 112 (see
instructions on this heading). When marketing costs, if any, are known, they are
not deducted from the sales total, but are given under heading 71 ‘Other specific
livestock costs’ or 76 ‘Other specific crop costs’.
Farmhouseconsumptionandbenefitsinkind (column 8)
Products consumed by the holder's household (including products from the
holding used for the preparation of meals for holidaymakers) and/or used for
payments in kind for goods and services (including remuneration in kind). The
products in question are valued at farmgate prices.
Closingvaluation (column 9)
The value of products in stock (storage) at the end of the accounting year,
excluding livestock. Products should be valued at farm-gate prices on the day of
valuation.
Farmuse (column 10)
The farm-gate value of the holding's products in stock (storage) at the beginning
of the accounting year and/or produced during the year, used as inputs on the
holding during the year. This includes:
— animalfeed:
the farm-gate value of the holding's saleable products (products which are
currently marketable) used during the year as animal feed. The holding's
straw used on the farm (as fodder and bedding) is valued only when it is a
saleable product in the region and for the year under consideration. Milk
suckled by calves is not included under farm use.
The products concerned are valued at the ‘farm-gate’ selling price,
— seeds:
the farm-gate value of saleable farm products used as seed for crops
during the accounting year.
L.QUOTASANDOTHERRIGHTS
The quantity of owned quota should always be entered in column 9.Enter also quotas originally acquired freely at current market values if they can be
traded separately from land. The quotas which cannot be traded separately from
associated land are only recorded in Table G.
Some data entries are simultaneously included, individually or as components of
aggregates, at other headings in Tables F, G and/or K.
The following headings should be used:401. Milk
402. Suckler cow premiums1977R2237 — EN — 01.01.2002 — 007.001 — 40
▼M8
404. Ewe and she-goat premiums
421. Sugar beet422. Tobacco
423. Starch potatoes
441. Ammonia442. Organic manure499. Other
COLUMNSOFTABLEL
Quotasorotherrights (column 1)
Heading of the quota or right.
Typeofdata (column 2)
Code 1: Asset related entries: purchases and sales.
Code 2: Income related entries: leasing or renting of quotas.
(Column 3): unused.
Payments (column 4)
For code 1 in column 2:Amount paid for purchase of quotas or other rights.For code 2 in column 2:Amount paid for leasing or rent of quotas or other rights. Also included in rent
paid under heading 85 ‘Rent paid’ in Table F.
Receipts (column 5)
For code 1 in column 2:
Amount received for sale of quotas or other rights.For code 2 in column 2:Amount received for renting or leasing quotas or other rights. Also included
under heading 181 ‘Other products and receipts’ in Table K.
Openingvaluation (column 6)
For code 1 in column 2:The value at opening valuation of the quantities at the holder's own disposal,
whether originally acquired freely or purchased, should be recorded at current
market values, if the quotas can be traded separately from associated land.
For code 2 in column 2:Not applicable.
Depreciation (column 7)
Depreciation of quotas and other rights may be entered in this column. However
any depreciation of quotas and other rights must not be applied in Table G
(position 340).
Closingvaluation (column 8)
For code 1 in column 2:The value at closing valuation of the quantities at the holder's own disposal,
whether originally acquired freely or purchased, should be recorded at current
market values if the quotas can be traded separately from associated land.
For code 2 in column 2:Not applicable.1977R2237 — EN — 01.01.2002 — 007.001 — 41
▼M8
Quantity (column 9)
The units to be used are:
— headings 401, 421 to 442: quintals,— headings 402 and 404: number of basics units of premia,— heading 499 no entry.
Taxes,additionallevy (column 10)
Enter only once, with column 2 = 2.Heading 401: additional levy on milk due on the production for the accounting
year, otherwise the amount paid. Enter ‘0’ if there is quota but no payment.
M.DIRECT PAYMENTS FOR ARABLE CROPS AND BEEF — under
regulations (EC) No 1251/1999 and EC No 1254/1999 (headings 601 to
650and700to769)
600.AreapaymentsunderRegulation(EC)No1251/1999
The total of area payments is also to be entered in Table J, with code 600.
It also includes area payments for set aside.
Detailsofheading600:
Headings 621 to 633 are to be entered for irrigated crops only when these
are specially treated in the national regionalisation plan. In such a case,
the areas and payments are to be excluded from headings 601 to 613. If
irrigated areas are not separately treated in the national regionalisation
plan, they are included under headings 601 to 613.
601. Area payments for non-irrigated land
Sum of headings 602 to 613.The various subheadings should be completed, at least, when the Member
State has provided in its regionalisation plan for a different compensation
scheme (as regards reference yields, amount of unit aid, total eligible area)
in respect of different eligible crops.
602. Area payments for cereals603. Area payments for oilseed crops604. Area payments for protein crops605. Area payments for silage cereals
606. Area payments for grain maize
607. Area payments for silage maize608. Supplement to area payments for durum wheat in traditional production
areas or specialaid for durum wheat as described in Articl e 5(4) of
Regulation (EC) No 1251/1999
609. Area payments for other arable crops611. Area payments for grass silage612. Area payments for flax grown for fibre
613. Area payments for hemp grown for fibre
621. Area payments for irrigated land
Sum of headings 622 to 633.The various subheadings should be completed, at least, when the Member
State has provided in its regionalisation plan for a different compensation
scheme (as regards reference yields, amount of unit aid, total eligible area)
in respect of different eligible crops.
622. Area payments for irrigated cereals623. Area payments for irrigated oilseed crops624. Area payments for irrigated protein crops625. Area payments for irrigated silage cereals626. Area payments for irrigated grain maize1977R2237 — EN — 01.01.2002 — 007.001 — 42
▼M8
627. Area payments for irrigated silage maize
628. Supplement to area payments for irrigated durum wheat in traditional
production areas or special aid as described in Article 5(4) of Regulation
(EC) No 1251/1999
629. Area payments for other irrigated arable crops632. Area payments for irrigated flax grown for fibre
633. Area payments for irrigated hemp grown for fibre
650. Area payments for set-aside
700.DirectpaymentstobeefproductionunderRegulation(EC)No1254/
1999
The total of direct payments to beef is also to be entered in Table J, with
code 700.
The following table indicates headings for all types of direct payments to
beef, according to Regulation (EC) No 1254/1999, but delivery of some
details concerning ‘number of basic units’ and ‘total aid’ is optional.
Concerning additionalpayments created in Regul ation (EC) No 1254/
1999, it is important to avoid double recording. Therefore:
— top-up of suckler cow premium should be recorded under
heading 764, only if it is not already entered under heading 731,
— top-up of slaughter premium should be recorded under
heading 762, only if it is not already entered under heading 742,
— additional payments to male bovine animals should be recorded
under heading 763, only if they are not already entered under
headings 710 to 715.
HeadingsNumber of basic
units for paymentsTotalaid
700 Totalbeef payments
(sum of headings 710, 720, 730, 740, 750, 760)— Compulsory
710 Specialpremium
(sum of headings 711, 715)Compulsory Compulsory
711 Special premium for bulls Compulsory Compulsory
715 Special premium for steers Compulsory Compulsory720 Deseasonalisation premium Compulsory Compulsory730 Suckler cow premium
(sum of headings 731, 735)— Compulsory
731 Suckler cow premium for suckler cows and heifers,
total
(or sum of headings 732,733)Compulsory Compulsory
732 Suckler cow premium for suckler cows Optional Optional
733 Suckler cow premium for heifers Optional Optional735 Suckler cow premium: additional national premium Compulsory Compulsory
740 Slaughter premium
(sum of headings 741, 742)— Compulsory
741 Slaughter premium: 1 to 7 months Optional Compulsory
742 Slaughter premium: 8 months and over Compulsory Compulsory
750 Extensification payment, total
(or sum of headings 751 and 753)Compulsory Compulsory1977R2237 — EN — 01.01.2002 — 007.001 — 43
▼M8
HeadingsNumber of basic
units for paymentsTotalaid
751 Extensification premium for male bovines and suckler
cowsOptionalOptional
752 Extensification premium for dairy cows OptionalOptional
760 Additionalpayments (nationalenvel ope)
(sum of headings 761 and 769)— Compulsory
761 Headage payments, total
(or sum of headings 762, 763, 764, 765, 766)— Compulsory
762 Top-up of slaughter premium for cattle of 8 months
and overOptionalOptional
763 Male bovine animals Optional Optional
764 Top-up of suckler cow premium Optional Optional765 Dairy cows OptionalOptional
766 Heifers OptionalOptional
769 Area payments OptionalCompul sory
COLUMNSOFTABLEM
Productorproductcombination (column 1)
(Columns 2 and 3): unused.
Numberofbasicunitsforpayments (column 4)
For the headings 600 to 650 and 769, the area in ares should be indicated in
respect of which aids are payable to the producer. For the headings 710 to 766 the
number of payments should be entered.
Totalaid (column 5)
Total for the aids received or for which entitlement is established during the
accounting year.
Reference amount (column 6)
For the headings 601 to 650, the crop reference yield (in kilograms per hectare)
used for calculating the premiums to be received should be indicated. Where
these data are not available in the holding's accounts, they can be inserted by the
liaison agencies, using regional data on the basis of the holding's location.
(Columns 7 to 10): unused.
N.DETAILSOFPURCHASESANDSALESOFLIVESTOCK
Categories of livestock are to be indicated using code numbers 22 to 50,
corresponding to headings for the same categories of livestock used in Table D. If
data are not available for all categories, aggregates of them can be used.
The subtotals of purchases and sales per animal species (equines, cattle, sheep,
goats, pigs, poultry, other animals) are to be entered in Table E.
COLUMNSOFTABLENCategoryoflivestock (column 1)
Corresponding to headings used in Table D.(Columns 2 and 3): unused.1977R2237 — EN — 01.01.2002 — 007.001 — 44
▼M8
Numberofanimalspurchased (column 4)
Indicated in heads.
Livestockpurchases (column 5)
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).
Numberofanimalssold (column 6)
Indicated in heads.
Livestocksales (column 7)
Total livestock sales during the accounting year. The related grants and subsidies
are not included in the sales total, but are specified under heading 112 (see
instructions regarding this heading). When the marketing costs, if any, are known
they are not deducted from the sales total, but are given under heading 71 ‘Other
specific livestock costs’.
(Columns 8 to 10): unused.1977R2237 — EN — 01.01.2002 — 007.001 — 45
▼M8
ANNEX III
PRESENTATION OF ACCOUNTANCY DATA: TECHNICAL SPECIFI-
CATIONS
1.Devicecharacteristics
Device Types Specificities
1,44/2,88 MB floppy disks Compression recommended
CD-ROM (WORM)
E-mailOfficial e-mail address of the service of the Commission
responsible for the management of the Farm Accountancy
Data Network
Compression recommended
RICA website Officialwebsite of the service of the Commission responsibl e
for the management of the Farm Accountancy Data Network
Compression recommended
4 mm cartridge DDS-1, DDS-2
8 mm cartridge Type ‘exabyte’
Only ZIP compression will be accepted.
Other forms of data delivery may be agreed between the liaison agency of
each Member State and the service of the Commission responsible for the
management of the Farm Accountancy Data Network.
2.Presentationofafile
(1) An exchange protocolmust be provided by the l iaison agency. It
should describe the technical characteristics of the device type
used for data exchange and of the file transmitted via that device.
(2) A device contains only one file.(3) A file may contain fixed-length or variable-length records.
(4) All data relating to a holding are supplied in one record.
(5) An agricultural holding is represented by a maximum of 1 987
data, of which: 487 are fixed field data (see Annex I), followed by
a variable number of 10-data groups. This number of groups is
indicated in Table A of the farm return.
(6) Each datum (cell or field) must be expressed as an integer figure according to the formats
indicated in the following table:
Format Length of the datum Other characteristics
Binary format Fixed-length of four bytes
(32 bits)Signed integer binary format
(Big-Endian/Most Significant
Byte Left or Little-Endian/
Most Significant Byte Right,
format compliant to IEEE
Standards)
Text format Fixed-length of 10 or higher
(according to the exchange
protocol)ASCII characters
Padding character must be
equalto a space
Negative figures must be
prefixed by a minus sign (‘–’)
No thousand separator
Variable-length Data separator character may
be equalto a space, a comma (,)
or a semicolon (;)
Additionalend of record char-
acter(s) <Line Feed character>
or <Carriage Return and Line
Feed characters> must be1977R2237 — EN — 01.01.2002 — 007.001 — 46
▼M8
Format Length of the datum Other characteristics
provided
Negative figures must be
prefixed by a minus sign (‘–’)
No thousands separator1977R2237 — EN — 01.01.2002 — 007.001 — 47