02015R0220 — EN — 01.01.2020 — 004.001

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Amended by:





Corrected by:









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COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

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







CHAPTER 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

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

Article 2

Number of returning holdings

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

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Article 3

Selection plan

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

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

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

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

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

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CHAPTER 2

UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

Article 4

Particular types of farming specialisations

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

Article 5

Economic size of the holding

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

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Article 6

Standard output coefficient and total standard output of a holding

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

The standard output coefficient of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for the crop and livestock variables listed in Part B.I of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.

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

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Article 7

Other gainful activities directly related to the holding

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

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

Article 8

Notification of standard outputs and data for their determination

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

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







CHAPTER 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The form and layout of the farm return

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

Article 10

The methods and deadlines for data transmission to the Commission

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

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

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

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

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







CHAPTER 4

STANDARD FEE

Article 11

Duly completed farm returns

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

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Accountancy offices and administrative departments carrying out duties of accountancy offices shall be responsible for the due and timely completion of the farm returns so that they can be submitted by liaison agencies within the deadlines referred to in Article 14(3) and (4) of this Regulation.

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Article 12

Eligible number of farm returns

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

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

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

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Article 13

Payment of the standard fee

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

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

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

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

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The standard fee shall contribute to the costs of due completion of the farm returns and of improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns, in particular by the accountancy offices and by administrative departments carrying out duties of accountancy offices in this respect.

The standard fee paid to the Member States for the eligible number of duly completed farm returns transferred to the Commission shall become the resources of the Member State and no longer of the Union.

Covering the costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall be under the responsibility of the Member States.

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Article 14

Amount of the standard fee

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

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

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

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

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

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4. To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018, EUR 5 for the accounting years 2019 and 2020 and EUR 10 from the accounting year 2021 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.

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

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

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CHAPTER 5

TRANSITIONAL AND FINAL PROVISIONS

Article 15

Repeals

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

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

Article 16

Entry into force and application

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

It shall apply from the accounting year 2015.

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









ANNEX I

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







Member State/FADN division Threshold (in EUR) Belgium 25 000 ▼M2 Bulgaria 4 000 ▼M5 Czechia 15 000 Denmark 25 000 ▼B Germany 25 000 Estonia 4 000 Ireland 8 000 Greece 4 000 Spain 8 000 France (with the exception of Martinique, Reunion, Guadeloupe) 25 000 France (only Martinique, Reunion, Guadeloupe) 15 000 Croatia 4 000 Italy 8 000 Cyprus 4 000 Latvia 4 000 Lithuania 4 000 Luxembourg 25 000 Hungary 4 000 Malta 4 000 Netherlands 25 000 ▼M2 Austria 15 000 ▼B Poland 4 000 Portugal 4 000 ▼M3 Romania 4 000 ▼B Slovenia 4 000 Slovakia 25 000 Finland 8 000 Sweden 15 000 United Kingdom (with the exception of Northern Ireland) 25 000 United Kingdom (only Northern Ireland) 15 000









ANNEX II

NUMBER OF RETURNING HOLDINGS (ARTICLE 2)







Reference number Name of FADN division Number of returning holdings per accounting year BELGIUM 341 Vlaanderen 720 342 Bruxelles-Brussel — 343 Wallonie 480 Total Belgium 1 200 ▼M2 BULGARIA 831 Северозападен (Severozapaden) 393 832 Северен централен (Severen tsentralen) 377 833 Североизточен (Severoiztochen) 347 834 Югозападен (Yugozapaden) 222 835 Южен централен (Yuzhen tsentralen) 482 836 Югоизточен (Yugoiztochen) 381 Total Bulgaria 2 202 ▼M5 745 CZECHIA 1 282 370 DENMARK 1 600 ▼M3 GERMANY 015 Schleswig-Holstein/Hamburg 662 030 Niedersachsen 1 307 040 Bremen — 050 Nordrhein-Westfalen 1 010 060 Hessen 558 070 Rheinland-Pfalz 887 080 Baden-Württemberg 1 190 090 Bayern 1 678 100 Saarland 90 110 Berlin — 112 Brandenburg 284 113 Mecklenburg-Vorpommern 268 114 Sachsen 313 115 Sachsen-Anhalt 270 116 Thüringen 283 Total Germany 8 800 ▼B 755 ESTONIA 658 380 IRELAND 900 ▼M3 GREECE 450 Μακεδονία — Θράκη (Macedonia-Thrace) 1 700 460 Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands) 1 150 470 Θεσσαλία (Thessaly) 600 480 Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete) 1 225 Total Greece 4 675 ▼B SPAIN 500 Galicia 450 505 Asturias 190 510 Cantabria 150 515 País Vasco 352 520 Navarra 316 525 La Rioja 244 530 Aragón 676 535 Cataluña 664 540 Illes Balears 180 545 Castilla y León 950 550 Madrid 190 555 Castilla-La Mancha 900 560 Comunidad Valenciana 638 565 Murcia 348 570 Extremadura 718 575 Andalucía 1 504 580 Canarias 230 Total Spain 8 700 FRANCE 121 Île-de-France 190 131 Champagne-Ardenne 370 132 Picardie 270 133 Haute-Normandie 170 134 Centre 410 135 Basse-Normandie 240 136 Bourgogne 340 141 Nord-Pas de Calais 280 151 Lorraine 230 152 Alsace 200 153 Franche-Comté 210 162 Pays de la Loire 460 163 Bretagne 480 164 Poitou-Charentes 360 182 Aquitaine 550 183 Midi-Pyrénées 480 184 Limousin 220 192 Rhône-Alpes 480 193 Auvergne 360 201 Languedoc-Roussillon 430 203 Provence-Alpes-Côte d'Azur 420 204 Corse 170 205 Guadeloupe 80 206 Martinique 80 207 La Réunion 160 Total France 7 640 ▼M1 CROATIA 861 Jadranska Hrvatska 329 862 Kontinentalna Hrvatska 922 Total Croatia 1 251 ▼B ITALY 221 Valle d'Aosta 170 222 Piemonte 594 230 Lombardia 717 241 Trentino 282 242 Alto Adige 338 243 Veneto 707 244 Friuli-Venezia Giulia 451 250 Liguria 431 260 Emilia-Romagna 873 270 Toscana 577 281 Marche 452 282 Umbria 460 291 Lazio 587 292 Abruzzo 572 301 Molise 342 302 Campania 667 303 Calabria 510 311 Puglia 723 312 Basilicata 400 320 Sicilia 706 330 Sardegna 547 Total Italy 11 106 740 CYPRUS 500 770 LATVIA 1 000 775 LITHUANIA 1 000 350 LUXEMBOURG 450 ▼M3 HUNGARY 767 Alföld 1 144 768 Dunántúl 733 764 Észak-Magyarország 223 Total Hungary 2 100 ▼B 780 MALTA 536 360 NETHERLANDS 1 500 ▼M2 660 AUSTRIA 1 800 ▼B POLAND 785 Pomorze i Mazury 1 860 790 Wielkopolska i Śląsk 4 350 795 Mazowsze i Podlasie 4 490 800 Małopolska i Pogórze 1 400 Total Poland 12 100 PORTUGAL 615 Norte e Centro 1 233 630 Ribatejo e Oeste 351 640 Alentejo e Algarve 399 650 Açores e Madeira 317 Total Portugal 2 300 ▼M3 ROMANIA 840 Nord-Est 724 841 Sud-Est 913 842 Sud-Muntenia 857 843 Sud-Vest-Oltenia 519 844 Vest 598 845 Nord-Vest 701 846 Centru 709 847 București-Ilfov 79 Total Romania 5 100 ▼B 820 SLOVENIA 908 810 SLOVAKIA 562 ▼M3 FINLAND 670 Etelä-Suomi 420 680 Sisä-Suomi 169 690 Pohjanmaa 203 700 Pohjois-Suomi 108 Total Finland 900 ▼B SWEDEN 710 Slättbyggdslän 637 720 Skogs- och mellanbygdslän 258 730 Län i norra Sverige 130 Total Sweden 1 025 UNITED KINGDOM 411 England — North Region 420 412 England — East Region 650 413 England — West Region 430 421 Wales 300 431 Scotland 380 441 Northern Ireland 320 Total United Kingdom 2 500









ANNEX III

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

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

A. FACT-SHEET







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

B. SELECTION PLAN TABLES

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







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







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







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







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









ANNEX IV

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

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The following definitions apply:

(a) Standard output (SO) is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.

(b) Standard output coefficient (SOC) is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m2, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted.

(c) Total SO of a holding is the sum of the individual production units of a specific holding multiplied by their respective SOC.

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A. PARTICULAR TYPES OF FARMING SPECIALISATION

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

(a) The nature of the variables concerned The variables refer to the list of variables surveyed in the 2020 census: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex ( 1 ).

(b) The conditions determining the class limits Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding. All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.



Specialist holdings – crop products Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) General Description Principal Description Particular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 1 Specialist field crops 15 Specialist cereals oilseeds and protein crops 151 Specialist cereals (other than rice), oilseeds and protein crops Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 > 2/3 P151 + P16 + SO_CLND014 > 2/3 152 Specialist rice Rice > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 > 2/3 SO_CLND013 > 2/3 153 Cereals, oilseeds, protein crops and rice combined Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152 P1 > 2/3 P15 + P16 + SO_CLND014 > 2/3 16 General field cropping 161 Specialist root crops Potatoes, sugar beet and other root crops n.e.c. > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 P17 > 2/3 162 Cereals, oilseeds, protein crops and root crops combined Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3 163 Specialist field vegetables Fresh vegetables (including melons) and strawberries — Open field > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 SO_CLND045 > 2/3 164 Specialist tobacco Tobacco > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 SO_CLND032 > 2/3 165 Specialist cotton Cotton > 2/3 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 SO_CLND030 > 2/3 166 Various field crops combined Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165 P1 > 2/3 P15 + P16 + SO_CLND014 ≤ 2/3 2 Specialist horticulture 21 Specialist horti-culture indoor 211 Specialist vegetables indoor Vegetables (including melons) and strawberries under glass or high accessible cover > 2/3 P2 > 2/3 SO_CLND081 + SO_CLND082 > 2/3 SO_CLND081 > 2/3 212 Specialist flowers and ornamentals indoor Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3 P2 > 2/3 SO_CLND081 + SO_CLND082 > 2/3 SO_CLND082 > 2/3 213 Mixed horticulture indoor specialist Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212 P2 > 2/3 SO_CLND081 + SO_CLND082 > 2/3 22 Specialist horti-culture outdoor 221 Specialist vegetables outdoor Fresh vegetables (including melons) and strawberries — Market gardening > 2/3 P2 > 2/3 SO_CLND044 + SO_CLND046 > 2/3 SO_CLND044 > 2/3 222 Specialist flowers and ornamentals outdoor Flowers and ornamental plants (excluding nurseries) > 2/3 P2 > 2/3 SO_CLND044 + SO_CLND046 > 2/3 SO_CLND046 > 2/3 223 Mixed horticulture outdoor specialist Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222 P2 > 2/3 SO_CLND044 + SO_CLND046 > 2/3 23 Other horticulture 231 Specialist mushrooms Mushrooms > 2/3 P2 > 2/3 SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 SO_CLND079 > 2/3 232 Specialist nurseries Nurseries > 2/3 P2 > 2/3 SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 SO_CLND070 > 2/3 233 Various horticulture Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232 P2 > 2/3 SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 3 Specialist permanent crops 35 Specialist vineyards 351 Specialist quality wine Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3 P3 > 2/3 SO_CLND062> 2/3 SO_CLND064 + SO_CLND065 > 2/3 352 Specialist wine other than quality wine Grapes for other wines n.e.c. (without PDO/PGI) > 2/3 P3 > 2/3 SO_CLND062> 2/3 SO_CLND066 > 2/3 353 Specialist table grapes Grapes for table use > 2/3 P3 > 2/3 SO_CLND062> 2/3 SO_CLND067 > 2/3 354 Other vineyards Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353 P3 > 2/3 SO_CLND062> 2/3 36 Specialist fruit and citrus fruit 361 Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) Fruit of temperate climate zones and berries (excluding strawberries) > 2/3 P3 > 2/3 SO_CLND055+ SO_CLND061> 2/3 SO_CLND056_57 + SO_CLND059 > 2/3 362 Specialist citrus fruit Citrus fruits > 2/3 P3 > 2/3 SO_CLND055+ SO_CLND061> 2/3 SO_CLND061> 2/3 363 Specialist nuts Nuts > 2/3 P3 > 2/3 SO_CLND055 + SO_CLND061> 2/3 SO_CLND060 > 2/3 364 Specialist tropical and subtropical fruits Fruit from subtropical and tropical climate zones > 2/3 P3 > 2/3 SO_CLND055 + SO_CLND061> 2/3 SO_CLND058 > 2/3 365 Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364 P3 > 2/3 SO_CLND055 + SO_CLND061> 2/3 37 Specialist olives 370 Specialist olives Olives > 2/3 P3 > 2/3 SO__CLND069 > 2/3 38 Various permanent crops combined 380 Various permanent crops combined Holdings meeting condition C1, excluding those in classes 351 to 370 P3 > 2/3



Specialist holdings — Animal production Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) General Description Principal Description Particular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 4 Specialist grazing livestock 45 Specialist dairying 450 Specialist dairying Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3 SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4 46 Specialist cattle — rearing and fattening 460 Specialist cattle — rearing and fattening All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows)) > 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3 P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4 47 Cattle — dairying, rearing and fattening combined 470 Cattle — dairying, rearing and fattening combined All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450 P4 > 2/3 P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450 48 Sheep, goats and other grazing livestock 481 Specialist sheep Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3 Holdings meeting condition C1, excluding those in classes 450, 460 and 470 SO_CLVS012 > 2/3 GL AND GL > 1/10 P4 482 Sheep and cattle combined All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3 Holdings meeting condition C1, excluding those in classes 450, 460 and 470 P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4 483 Specialist goats Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3 Holdings meeting condition C1, excluding those in classes 450, 460 and 470 SO_CLVS015 > 2/3 GL AND GL > 1/10 P4 484 Various grazing livestock Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483 P4 > 2/3 Holdings meeting condition C1, excluding those in classes 450, 460 and 470 5 Specialist granivores 51 Specialist pigs 511 Specialist pig rearing Breeding sows > 2/3 P5 > 2/3 P51 > 2/3 SO_CLVS019 > 2/3 512 Specialist pig fattening Piglets and other pigs > 2/3 P5 > 2/3 P51 > 2/3 SO_CLVS018 + SO_CLVS020 > 2/3 513 Pig rearing and fattening combined Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512 P5 > 2/3 P51 > 2/3 52 Specialist poultry 521 Specialist laying hens Laying hens > 2/3 P5 > 2/3 P52 > 2/3 SO_CLVS022 > 2/3 522 Specialist poultry-meat Broilers and other poultry > 2/3 P5 > 2/3 P52 > 2/3 SO_CLVS021 + SO_CLVS023 > 2/3 523 Laying hens and poultry-meat combined Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522 P5 > 2/3 P52 > 2/3 53 Various granivores combined 530 Various granivores combined Holdings meeting condition C1, excluding those in classes 511 to 523 P5 > 2/3



Mixed holdings Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) General Description Principal Description Particular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 6 Mixed cropping 61 Mixed cropping 611 Horticulture and permanent crops combined Horticulture > 1/3 AND permanent crops > 1/3 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 P2 > 1/3 AND P3 > 1/3 612 Field crops and horticulture combined General cropping > 1/3 AND horticulture > 1/3 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 P1 > 1/3 AND P2 > 1/3 613 Field crops and vineyards combined General cropping > 1/3 AND vineyards > 1/3 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 P1 > 1/3 AND SO_CLND062> 1/3 614 Field crops and permanent crops combined General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3 615 Mixed cropping, mainly field crops General cropping > 1/3 AND no other activity > 1/3 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3 616 Other mixed cropping Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615 (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 7 Mixed livestock 73 Mixed livestock, mainly grazing livestock 731 Mixed livestock, mainly dairying Bovine, dairying > 1/3 of grazing livestock AND dairy cows > 1/2 of dairying bovine P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3 P4 > P5 P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 732 Mixed livestock, mainly non-dairying grazing livestock Holdings meeting conditions C1 and C2, excluding holdings in class 731 P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 P4 > P5 74 Mixed livestock, mainly granivores 741 Mixed livestock: granivores and dairying Bovine, dairying > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairying P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 P4 ≤ P5 P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 742 Mixed livestock: granivores and non-dairying grazing livestock Holdings meeting conditions C1 and C2, excluding holdings in class 741 P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 P4 ≤ P5 8 Mixed crops – livestock 83 Field crops – grazing livestock combined 831 Field crops combined with dairying Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying < general cropping Holdings not included in classes 151-742 and 999 P1> 1/3 AND P4 > 1/3 P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1 832 Dairying combined with field crops Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying ≥ general cropping Holdings not included in classes 151-742 and 999 P1> 1/3 AND P4 > 1/3 P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1 833 Field crops combined with non-dairying grazing livestock General cropping > grazing livestock and forage, excluding holdings in class 831 Holdings not included in classes 151-742 and 999 P1> 1/3 AND P4 > 1/3 P1 > P4; excluding 831 834 Non-dairying grazing livestock combined with field crops Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833 Holdings not included in classes 151-742 and 999 P1> 1/3 AND P4 > 1/3 84 Various crops and livestock combined 841 Field crops and granivores combined General cropping > 1/3 AND granivores > 1/3 Holdings not included in classes 151-742 and 999 Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 P1> 1/3 AND P5 > 1/3 842 Permanent crops and grazing livestock combined Permanent crops > 1/3 AND grazing livestock and forage > 1/3 Holdings not included in classes 151-742 and 999 Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 P3 > 1/3 AND P4 > 1/3 843 Apiculture Bees > 2/3 Holdings not included in classes 151-742 and 999 Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 SO_CLVS030 > 2/3 844 Various mixed crops and livestock Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843 Holdings not included in classes 151-742 and 999 Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834



Non-classified holdings Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) General Description Principal Description Particular specialisations Description (S1) Description of the calculation Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 9 Non-classified holdings 99 Non-classified holdings 999 Non-classified holdings Total SO = 0

B. TABLE OF CORRESPONDENCE AND REGROUPING CODES

I. Correspondence between the headings of the 2020 Union survey on integrated farm statistics (‘IFS 2020’) referred to in Implementing Regulation (EU) 2018/1874, the headings to be collected for the SOC 2017 and the farm return of the FADN







Equivalent headings for the application of SOCs IFS code IFS 2020 (Implementing Regulation (EU) 2018/1874) SOC code 2017 SOC heading FADN farm return (Annex VIII to this Regulation) I. Crops CLND004 Common wheat and spelt SOC_CLND004 Common wheat and spelt 10110. Common wheat and spelt CLND005 Durum wheat SOC_CLND005 Durum wheat 10120. Durum wheat CLND006 Rye and winter cereal mixtures (maslin) SOC_CLND006 Rye and winter cereal mixtures (maslin) 10130. Rye and winter cereal mixtures (maslin) CLND007 Barley SOC_CLND007 Barley 10140. Barley CLND008 Oats and spring cereal mixtures (mixed grain other than maslin) SOC_CLND008 Oats and spring cereal mixtures (mixed grain other than maslin) 10150. Oats and spring cereal mixtures (mixed grain other than maslin) CLND009 Grain maize and corn-cob mix SOC_CLND009 Grain maize and corn-cob mix 10160. Grain maize and corn-cob mix CLND010 CLND011 CLND012 Triticale Sorghum Other cereals n.e.c. (buckwheat, millet, canary seed, etc.) SOC_CLND010_011_012 Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) 10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) CLND013 Rice SOC_CLND013 Rice 10170. Rice CLND014 Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) SOC_CLND014 Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) 10210. Field peas, beans and sweet lupins 10220. Lentils, chickpeas and vetches 10290. Other protein crops CLND015 Field peas, beans and sweet lupins SOC_CLND015 Field peas, beans and sweet lupins 10210. Field peas, beans and sweet lupins CLND017 Potatoes (including seed potatoes) SOC_CLND017 Potatoes (including seed potatoes) 10300. Potatoes (including early potatoes and seed potatoes) CLND018 Sugar beet (excluding seed) SOC_CLND018 Sugar beet (excluding seed) 10400. Sugar beet (excluding seed) CLND019 Other root crops n.e.c. SOC_CLND019 Other root crops n.e.c. 10500. Other root crops n.e.c. CLND022 Rape and turnip rape seeds SOC_CLND022 Rape and turnip rape seeds 10604. Rape and turnip rape seeds CLND023 Sunflower seed SOC_CLND023 Sunflower seed 10605. Sunflower seed CLND024 Soya SOC_CLND024 Soya 10606. Soya CLND025 Linseed (oil flax) SOC_CLND025 Linseed (oil flax) 10607. Linseed (oil flax) CLND026 Other oilseed crops n.e.c. SOC_CLND026 Other oilseed crops n.e.c. 10608. Other oil seed crops n.e.c CLND028 Fibre flax SOC_CLND028 Fibre flax 10609. Fibre flax CLND029 Hemp SOC_CLND029 Hemp 10610. Hemp CLND030 Cotton SOC_CLND030 Cotton 10603. Cotton CLND031 Other fibre crops n.e.c. SOC_CLND031 Other fibre crops n.e.c. 10611. Other fibre crops n.e.c CLND032 Tobacco SOC_CLND032 Tobacco 10601. Tobacco CLND033 Hops SOC_CLND033 Hops 10602. Hops CLND034 Aromatic, medicinal and culinary plants SOC_CLND034 Aromatic, medicinal and culinary plants 10612. Aromatic, medicinal and culinary plants CLND035 CLND036 Energy crops n.e.c. Other industrial crops n.e.c. SOC_CLND035_036 Energy and other industrial crops n.e.c. 10613. Sugar cane 10690. Energy and other industrial crops n.e.c. CLND037 Plants harvested green from arable land SOC_CLND037 Plants harvested green from arable land CLND038 Temporary grasses and grazings SOC_CLND038 Temporary grasses and grazings 10910. Temporary grasses and grazings CLND039 Leguminous plants harvested green SOC_CLND039 Leguminous plants harvested green 10922. Leguminous plants harvested green CLND040 Green maize SOC_CLND040 Green maize 10921. Green maize CLND041 CLND042 Other cereals harvested green (excluding green maize) Other plants harvested green from arable land n.e.c. SOC_CLND041_042 Other plants and cereals (excluding maize) harvested green n.e.c. 10923. Other plants and cereals (excluding green maize) harvested green n.e.c. CLND043 Fresh vegetables (including melons) and strawberries SOC_CLND043 Fresh vegetables (including melons) and strawberries – outdoor CLND044 Fresh vegetables (including melons) and strawberries — Market gardening SOC_CLND044 Fresh vegetables (including melons) and strawberries — Market gardening 10712. Fresh vegetables (including melons) and strawberries — Market gardening CLND045 Fresh vegetables (including melons) and strawberries — Open field SOC_CLND045 Fresh vegetables (including melons) and strawberries — Open field 10711. Fresh vegetables (including melons) and strawberries — Open field CLND046 Flowers and ornamental plants (excluding nurseries) SOC_CLND046 Flowers and ornamental plants (excluding nurseries) - outdoor 10810. Flowers and ornamental plants (excluding nurseries) CLND047 Seeds and seedlings SOC_CLND047 Seeds and seedlings 11000. Arable land seed and seedlings CLND048 CLND083 Other arable land crops n.e.c. Other arable land crops under glass or high accessible cover SOC_CLND048_083 Other arable land crops n.e.c. including under glass or high accessible cover 11100. Other arable land crops n.e.c. including under glass or high accessible cover CLND049 Fallow land SOC_CLND049 Fallow land 11200. Fallow land CLND050 Permanent grassland SOC_CLND050 Permanent grassland CLND051 Pasture and meadow, excluding rough grazings SOC_CLND051 Pasture and meadow, excluding rough grazings 30100. Pasture and meadow, excluding rough grazings CLND052 Rough grazings SOC_CLND052 Rough grazings 30200. Rough grazings CLND053 Permanent grassland no longer used for production purposes and eligible for the payment of subsidies SOC_CLND053 Permanent grassland no longer used for production purposes and eligible for the payment of subsidies 30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies CLND055 Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries) SOC_CLND055 Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries) SOC_CLND056_057 Fruit of temperate climate zones CLND056 Pome fruits SOC_CLND056 Pome fruits 40101. Pome fruits CLND057 Stone fruits SOC_CLND057 Stone fruits 40102. Stone fruits CLND058 Fruits from subtropical and tropical climate zones SOC_CLND058 Fruits from subtropical and tropical climate zones 40115. Fruits from subtropical and tropical climate zones CLND059 Berries (excluding strawberries) SOC_CLND059 Berries (excluding strawberries) 40120. Berries (excluding strawberries) CLND060 Nuts SOC_CLND060 Nuts 40130. Nuts CLND061 Citrus fruits SOC_CLND061 Citrus fruits 40200. Citrus fruits CLND062 Grapes SOC_CLND062 Grapes CLND063 Grapes for wines SOC_CLND063 Grapes for wines CLND064 Grapes for wines with protected designation of origin (PDO) SOC_CLND064 Grapes for wines with protected designation of origin (PDO) 40411. Wine with protected designation of origin (PDO) 40451. Grapes for wines with protected designation of origin (PDO) CLND065 Grapes for wines with protected geographical indication (PGI) SOC_CLND065 Grapes for wines with protected geographical indication (PGI) 40412. Wine with protected geographical indication (PGI) 40452. Grapes for wines with protected geographical indication (PGI) CLND066 Grapes for other wines n.e.c. (without PDO/PGI) SOC_CLND066 Grapes for other wines n.e.c. (without PDO/PGI) 40420. Other wines 40460. Grapes for other wines CLND067 Grapes for table use SOC_CLND067 Grapes for table use 40430. Grapes for table use CLND068 Grapes for raisins SOC_CLND068 Grapes for raisins 40440. Grapes for raisins CLND069 Olives SOC_CLND069 Olives SOC_CLND069A Normally producing table olives 40310. Table olives SOC_CLND069B Normally producing olives for oil production 40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil CLND070 Nurseries SOC_CLND070 Nurseries 40500. Nurseries CLND071 Other permanent crops including other permanent crops for human consumption SOC_CLND071 Other permanent crops 40600. Other permanent crops CLND072 Christmas trees SOC_CLND072 Christmas trees 40610. Christmas trees CLND073 CLND085 Kitchen gardens Other UAA under glass or high accessible cover n.e.c. SOC_CLND073_085 Kitchen gardens and other UAA under glass or high accessible cover n.e.c. 20000. Kitchen gardens CLND079 Cultivated mushrooms SOC_CLND079 Cultivated mushrooms 60000. Cultivated mushrooms CLND081 Vegetables (including melons) and strawberries under glass or high accessible cover SOC_CLND081 Vegetables (including melons) and strawberries under glass or high accessible cover 10720. Vegetables (including melons) and strawberries under glass or high accessible cover CLND082 Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover SOC_CLND082 Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover 10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover CLND084 Permanent crops under glass or high accessible cover SOC_CLND084 Permanent crops under glass or high accessible cover 40700. Permanent crops under glass or high accessible cover II. Livestock CLVS001 Bovine animals less than 1 year old SOC_CLVS001 Bovine animals less than 1 year old 210. Bovine animals less than 1 year old CLVS003 Male bovine animals, 1 to less than 2 years old SOC_CLVS003 Male bovine animals, 1 to less than 2 years old 220. Male bovine animals, 1 to less than 2 years old CLVS004 Heifers, 1 to less than 2 years old SOC_CLVS004 Heifers, 1 to less than 2 years old 230. Heifers, 1 to less than 2 years old CLVS005 Male bovine animals, 2 years old and over SOC_CLVS005 Male bovine animals, 2 years old and over 240. Male bovine animals, 2 years old and over CLVS007 Heifers, 2 years old and over SOC_CLVS007 Heifers, 2 years old and over 251. Breeding heifers 252. Heifers for fattening CLVS008 Cows SOC_CLVS008 Cows CLVS009 Dairy cows SOC_CLVS009 Dairy cows 261. Dairy cows CLVS010 Non-dairy cows SOC_CLVS010 Non-dairy cows 269. Non-dairy cows CLVS011 Buffalo-cows SOC_CLVS011 Buffalo-cows 262. Buffalo dairy cows CLVS012 Sheep (all ages) SOC_CLVS012 Sheep (all ages) CLVS013 Breeding female sheep SOC_CLVS013 Breeding female sheep 311. Breeding female sheep CLVS014 Other sheep SOC_CLVS014 Other sheep 319. Other sheep CLVS015 Goats (all ages) SOC_CLVS015 Goats (all ages) CLVS016 Breeding female goats SOC_CLVS016 Breeding female goats 321. Breeding female goats CLVS017 Other goats SOC_CLVS017 Other goats 329. Other goats CLVS018 Piglets, live weight of under 20 kg SOC_CLVS018 Piglets, live weight of under 20 kg 410. Piglets, live weight of under 20 kg CLVS019 Breeding sows, live weight 50 kg and over SOC_CLVS019 Breeding sows, live weight 50 kg and over 420. Breeding sows, live weight 50 kg and over CLVS020 Other pigs SOC_CLVS020 Other pigs 491. Pigs for fattening 499. Other pigs CLVS021 Broilers SOC_CLVS021 Broilers 510. Poultry — broilers CLVS022 Laying hens SOC_CLVS022 Laying hens 520. Laying hens CLVS023 Other poultry SOC_CLVS023 Other poultry 530. Other poultry CLVS029 Breeding female rabbits SOC_CLVS029 Breeding female rabbits 610. Breeding female rabbits CLVS030 Bees SOC_CLVS030 Bees 700. Bees

II. Codes regrouping several variables included in IFS 2020:

P45. Bovine, dairying = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)

P46. Bovine = P45 (Bovine, dairying) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)

GL Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats) If GL = 0 THEN FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings) AND FCP4 Forage for grazing livestock = 0 AND P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c) If GL > 0 THEN FCP1 Forage for sale = 0 AND FCP4 Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings) AND P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))

P151. Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))

P15. Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)

P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Linseed (oilflax)) + SO_CLND026 (Other oilseed crops n.e.c.)

P51. Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)

P52. Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry)

P1. General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries — Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)

P2. Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries — Market gardening)) + SO_CLND081 (Vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)

P3. Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071 (Other permanent crops) + SO_CLND084 (Permanent crops under glass)

P4. Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock)

P5. Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits)

▼B

C. TYPES OF FARMING AS REFERRED TO IN PART A







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







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







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









ANNEX V

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

A. ECONOMIC SIZE OF THE HOLDING

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

B. ECONOMIC SIZE CLASSES OF HOLDINGS

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







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

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

▼M5









ANNEX VI

STANDARD OUTPUT COEFFICIENTS (SOCs) REFERRED TO IN ARTICLE 6

1. DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs

(a) The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation.

(b) Production period The SOCs correspond to a production period of 12 months. For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated.

(c) Basic data and reference period The SOCs are determined on the basis of the production per unit and the farm-gate price referred to in the definition of SOC in Annex IV. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 ( 2 ).

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

2. BREAKDOWN OF SOCs

(a) By crop and livestock variables The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation.

(b) Geographical breakdown — The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council ( 3 ). These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit. — No SOC is determined for variables which are not relevant in the region concerned.

3. COLLECTION OF DATA FOR DETERMINING SOCs

(a) The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091.

(b) When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out: (i) either by renewing the basic data in a manner similar to that specified in point (a), (ii) or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.

4. EXECUTION

The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States.

5. TREATMENT OF SPECIAL CASES

The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding:

(a) Fallow land The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding.

(b) Kitchen gardens Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero.

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

(d) Bovine animals less than 1 year old SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.

(e) Other sheep and other goats SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding. SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.

(f) Piglets SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.

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

▼B









ANNEX VII

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

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

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

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

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

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

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

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 ( 4 ):

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

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







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









ANNEX VIII

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

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

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

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

Examples:

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

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

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

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

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

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

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

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

▼M1

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

▼B

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

— labour units : to two decimal places.

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

Table A

General information on the holding







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







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

A.ID. Identification of the holding

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

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

The holding number comprises three groups of indications as follows:

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

A.ID.10.S. Subdivision : a code number is to be given.

The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.

In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.

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

A.LO. Location of the holding

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

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

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

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

A.AI. Accounting information

A.AI.50.AO. Number of the accounting office : a code number is to be given.

In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.

A.AI.60.C. Type of accounting : an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:

1. Double-entry accounting 2. Single-entry accounting. 3. None.

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

A.TY. Typology

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

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

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

A.CL. Classes

Other gainful activities directly related to the holding : to be provided as a percentage band indicating the share of turnover ( A.CL.100.C.: to be provided as a percentage band indicating the share of turnover ( 5 ) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:

1. ≥ 0 to ≤ 10 % (marginal share) 2. > 10 % to ≤ 50 % (medium share) 3. > 50 % to < 100 % (significant share)

A.CL.110.C. Type of ownership/economic objective : an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:

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

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

0. False. 1. True.

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

1. Full. 2. Partial.

Organic farming : an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 ( A.CL.140.C.: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 ( 6 ), in particular Articles 4 and 5 thereof. The following code numbers are to be used:

1. the holding does not apply organic production methods; 2. the holding applies only organic production methods for all its products; 3. the holding applies both organic and other production methods; 4. the holding is converting to organic production methods.

A.CL.141.C. Sectors in organic farming : when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used.

0. not applicable 31. cereals 32. oilseeds and protein crops 33. fruits and vegetables (including citrus fruits, but excluding olives) 34. olives 35. vineyards 36. beef 37. cow's milk 38. pigmeat 39. sheep and goats (milk and meat) 40. poultry meat 41. eggs 42. other sector

‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’ : an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ( A.CL.150.C.: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ( 7 ). The following code numbers are to be used:

1. the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; 2. the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications; 3. the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.

Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product : if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. ►C1 ◄ A.CL.151.C.: if theof some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used.When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used.

0. not applicable 31. cereals 32. oilseeds and protein crops 33. fruits and vegetables (including citrus fruits, but excluding olives) 34. olives 35. vineyards 36. beef 37. cow's milk 38. pigmeat 39. sheep and goats (milk and meat) 40. poultry meat 41. eggs 42. other sector.

The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.

Areas facing natural and other specific constraints : An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ( A.CL.160.C.: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ( 8 ). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:

1. the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; 21. the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013; 22. the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013; 23. the majority of the utilised agricultural area of the holding is situated in a an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed; 3. the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013; 5. the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.

A.CL.170.C. Altitude : The altitude should be indicated by the corresponding code number:

1. the major part of the holding is located at < 300 m; 2. the major part of the holding is located at 300 to 600 m; 3. the major part of the holding is located at > 600 m; 4. data not available.

▼M1

Structural Funds area : it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council ( A.CL.180.C.: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council ( 9 ) the majority of the utilised agricultural area of the holding is situated.

▼B

1. the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof; 2. the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof; 3. the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.

Natura 2000 area : an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ( A.CL.190.C.: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ( 10 ) and Council Directive 92/43/EEC ( 11 ) (Natura 2000). The following code numbers are to be used:

1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments; 2. the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.

Water directive (Directive 2000/60/EC) area : an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council ( A.CL.200.C.: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council ( 12 ). The following code numbers are to be used:

1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC; 2. the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.

A.OT. Other particulars concerning the holding

A.OT.210.C. Irrigation system : an indication is to be given on the main irrigation system applied in the farm:

0. not applicable (when no irrigation on the farm) 1. surface 2. sprinkler 3. drip 4. other

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

COLUMNS IN TABLE A

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

Table B

Type of occupation







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







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

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

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

The following groups of information and categories should be used:

B.UO. UAA for owner farming

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

B.UT. UAA for tenant farming

▼M1

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

▼B

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

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

B.US. UAA for sharecropping or other modes

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

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour







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







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

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

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

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

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

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

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

C.UR. Unpaid regular labour

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

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

The following cases or similar ones may arise:

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

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

(c) joining or leaving the holding;

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

There are the following categories:

C.UR.10. Holder/manager

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

C.UR.20. Holder/not manager

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

C.UR.30 Manager/not holder

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

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

C.UR.50. Other unpaid regular labour

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

C.UC. Unpaid casual labour

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

C.PR. Paid regular labour

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

The following categories are to be shown:

C.PR.70. Farm manager

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

C.PR.50. Others

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

C.PC. Paid casual labour

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

COLUMNS IN TABLE C

Number of persons (column P)

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

Gender (column G)

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

1. male;

2. female.

Year of birth (column B)

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

Agricultural training of the manager (column T)

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

1. only practical agricultural experience;

2. basic agricultural training;

3. full agricultural training.

Annual time worked (column Y1)

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

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

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

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

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

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