OfficialJournaloftheEuropeanCommunities 181
10.8.66 OFFICIAL JOURNAL OFTHEEUROPEAN COMMUNITIES 2701/66
REGULATION No118/66/EECOFTHECOMMISSION
of29July1966
ontheformoffarmreturntobeusedforthepurposeofdetermining incomesofagri­
•culturalholdings
thereto,mustbeidenticalinalldivisionsandfor
allreturningholdings ;
Whereasiftheseaimsaretobefullyattainedcertain
adjustments mayberequiredtotheaccounting
methodscurrentlyinuse;whereasthefarmreturn
formshouldaccordingly besodesignedastofacilitate
suchadjustments ;whereas,therefore ,entriesshould
temporarily beoptionalforcertainheadingsand
columns ;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordance withtheOpinionoftheCom­
munityCommittee fortheFarmAccountancy Data
Network ;THECOMMISSION OFTHEEUROPEAN ECONOMIC
COMMUNITY ,
HavingregardtotheTreatyestablishing theEuro­
peanEconomic Community ;
HavingregardtoCouncilRegulation No79/65/EEC1
of15June1965settingupanetworkforthecollec­
tionofaccountancy dataontheincomesandbusi­
nessoperation ofagricultural holdingsintheEuro­
peanEconomic Community ,andinparticularArticle7
thereof;
Whereasthedataprovidedbyfarmreturnsshouldbe
suchastomakeitpossiblebothtoobtainapicture
oftherealpositionofthereturning holdingsas
regardsthemainelementsoftheirfactorsofproduction
and,bycomparing groupsofholdingsirrespective of
theirlocalityorclassification ,toassessthelevelof
theincomesascertained ;
Whereas ,inorderthatobjective ,relevantandcom­
parableinformation onincomeswithinthevarious
categories ofagricultural holdingmaybeobtained,
thetypeofaccountancy datatobegiveninafarm
return,theforminwhichsuchdataaretobepre­
sented,andthedefinitions andinstructions relatingHASADOPTED THISREGULATION :
SoleArticle
Thetypeofaccountancy datatobegiveninafarm
returnandtheforminwhichsuchdataaretobe
presentedshallbeaslaiddowninAnnexI;therel­
evantdefinitions andinstructions shallbethoselaid
downinAnnexII.
ThisRegulation shallbebindinginitsentiretyanddirectlyapplicable inallMember
States.
DoneatBrussels,29July1966.
FortheCommission
ThePresident
WalterHALLSTEIN
1OJNo109,23.6.1965 ,p.1859/65.

182 OfficialJournaloftheEuropeanCommunities
ANNEX 1
FARMRETURNS

EECFARMRETURN THEEUROPEAN ECONOMIC COMMUNITY
COMMISSION
FARMACCOUNTANCY DATANETWORK
(CouncilRegulation No79/65/EEC,15June1965,OfficialJournalofthe
European Communities ,Vol.8,No109)(Thedataonthisfarmreturnarestrictlyconfidential .Itisforbidden
todivulgethedataortomakeuseofthemfortaxationpurposes )No1.
A.GENERAL
CHARACTERISTICS Code Number
1.Division
2.Subdivision
3.SerialNoofholding
4.CategoryNoofholding
5.Accountancy officeNo
6.Dateofclosureofaccounts1
2
3
4
5
6///
B.TOTAL AREAOF
HOLDING Code ha a
1.Arableland
2.Permanent pasture
3.Landunderpermanent crops
4.Kitchengarden
5.Non-utilised agricultural
area
6.Woodland
7.Otherareas
8.Total1
2
3
4
5
6
7
8
1 2
C.TYPEOFOCCUPANCYdeUAA Main
farm
buildingsoUha a
1.Owneroccupation
2.Tenantfarming
3.Share-cropping
4.Othertypesofoccupancy
5.Total1
2
3
4
5□
□
□
□1234567 8 9 10
D.LABOUR
(onelineperperson)
Code(leaveblank)Sex
Yearofbirth'I
LabourTimeworkedannually
ontheholdingWagesandsalaries
FulltimeParttime
IDisabilityMF hours days paid imputed
** *%·' »
1.Operator
2.Familyworkers
TotalI
3.Hiredlabour
PaidcasualandseasonaliMen
labour(Total)jWomen
TotalII
TotalI+IIOfficialJournaloftheEuropean Communities 183

No 2.
123456 1011121314151617184 OfficialJournaloftheEuropean CommunitiesChange
in
debtorsSales
(6±7)Outgoings inkind
Closing
valu­
ationPro­
duction
offixed
assetsGross
output
(8+9+
10+11
+12+
13—5)Farmuse
•Gross
pro­
duction
(14+15
+16)Farm­
house
con­
sump-
tionAllow­
ances
in
kindOther
out­
-goings
in
kindFeed Seed
» * * *».
±
'
"E.UTILISED AGRICULTURAL AREA;
NON-FORAGE CROPSMain
cropSecondary
cropTotal
pro­
duction
forthe
account­
ing
yearOpening
valu-,
ationReceipts
<υ
"O
OUcom­
bined
*cropfollow
-on
crop
1.Non-forage crops
(a)mainproductshaahaahaaq*
I I I I
I I I
I I I
I I I I
I I I I
I I I I
I I I I
I I I I
I I I I
I I I I
I I I
I I I I
I I I I
I I I I
(b)by-products
Total
2.Foragecropsonarableland
(includingrowcrops)
3.Permanent pasture
4.Fallows
5.Utilisedagricultural area(UAA)100I I'I
I I I
I I
I
200
I I I

No 3.
34567891011121314 12
Total
G.FORAGE CROPS;
LIVESTOCK AND
OTHERPRODUCTSu
•ooUpro­
duction
forthe
account­
ing
yearOpening
valu­
ation
kg*
Foragecrops
1.Foragecrops 01
2.Occasional lettingofforage
areas:agistment 02
Horses,cattle,sheepandgoats
3.Horsesetc. 03
4.Cattle 04
5.Milkandmilkproducts
fromcattle
50.Full-cream milk 05
51.Cream 06
52.Butter 07
53.Cheesefromfull-cream
milk 08
54.Othermilkproducts(...)09
6.Sheep 10
7.Wool 11
8.Goats 12
9.Milkandmilkproducts
fromsheepandgoats13
10.Otherproductsfromthe
■farmingofhorses,cattle,sheep
orgoats14
Pigs
11.Pigs 15
12.Otherpigfarmingproducts 16
Poultryandothersmallsrock
13.Heneggs 17
14.Chicks,cockerels ,pullets,
cocksandhens 18
15.Otherpoultryandpoultry
products 19
16.Othersmallstock 20
17.Miscellaneous productsof
theholding 21
Total 22F.LIVESTOCK
4J
oUAverage
number
over
account­
ing
year
Horsesetc.
•1.Draughthorses 01I
2.Otherhorsesunder2yrsold02I
3.Otherhorses2yrsoldandover03I
4.Mules,ninnies 04I
5.Asses 05I
Cattle
under1yearold
6,forfattening 06 I
7,forbreeding 07 I
1yearoldandunder2
8,forfattening 08 I
9.forbreeding 09 I
2yearsoldandover
10.Heifers 10 I
11.Cowsexclusively formilking 11 I
12.Nursecows 12 I
13.Milkanddraughtcows 13I
14.Cattleforworkonly 14I
15.Cattleforfattening 15 I
16.Bullsforservice 16I
17.Buffaloes 17 I
Sheep
18.under1yearold 18 I
19.1yearoldandover 19 I
Goats
20.Under1yearold 20 I
21.1yearoldandover 21 I
Pigs
22.Piglets 22 I
23.Storepigs 23 I
24.Pigsforfattening 24 I
25.Sowsandgilts 25 I
26.Boars 26 I
Poultry
27.Chicks,cockerelsandpullets 27 I
28.Hensandcocks 28 I
29.Tablefowls 29 I
30.Otherpoultry 30 ILive­
stock
pur­
chasesRe­
ceiptsChange
in
debtorsSales
(4±5)Outgoings inkind
Closing
valu­
ationPro­
duction
offixed
assersGross
output
(6+7+
8+9+
10+11
—2—3)Farm
use
(produce
fedto
stock)Gross
pro­duction
(12+13)Farm­
house
con­
sump-
tionAllow­
ances
inkindOther
out­
goings
inkind
* » * '=■ 11 * * * * »
±
,OfficialJournaloftheEuropean Communities 185

No 4.
_1 23_4 5_ _6 _1234_
I.VALUATION DATA
CodeValueatstart
ofaccounting
yearValueatend
ofaccounting
yearTrue
costs
and
farm
use
(4+5) Landandbuildings
1.Landandlandimprovements
2.Buildings andstructures
3.Permanent crops(treeandbushcropplantations )
Farmcapital
4.Livestock
5.Machinery andequipment (deadstock )-
50.Tractors
51.Motorcultivators
52.Majorequipment
53.Minorequipment01
02
03'
04
05
06
07
08
09
10
11
12
13
14
15
166.Circulating capital
60.Stocks186 OfficialJournaloftheEuropean Communities61.Othercirculating capital
Total
Creditors
7.Longtermloans(10yearsandover)
8.Mediumtermloans(1tolessthan10years)
9.Shorttermloans(lessthan1year)
andcurrentcreditors
TotalH.COSTS
TJ
oUExpen­
diture
and
depre­
ciationOut­
goings
in
kindValu­
ation
changeTrue
costs
(1+2
±3)Farm
use
a)Truecostsandfarmuse
Labourandmachinery
Salariesandwages
1.Salaries -
2.Wages
3.Welfarecharges
4.Ofwhichoccupational accidentinsurance :
Code04
5.Contractoperations andmachinery hire
6.Depreciation ofmachinery andequipment <
7.Currentupkeepofmachinery andequipment
8.Fuelsandlubricants
Livestock
9:Feedforhorses,cattle,sheepandgoats
10.Feedforpigs
11.Feedforpoultryandothersmallstock
12.Miscellaneous livestock costs
Crops
13.Seedsandplants
14.Fertilisers andsoilameliorators
15.Waterforirrigation
16.Cropprotection
17.Miscellaneous cropcosts
General
18.Currentupkeepoffarmbuildings ,
structures andlandimprovements
19.Electricity ,fuel,water
20.Insurance (otherthanthatenteredunder
heading3,12,17or25)
21.Taxesanddueschargeable tothebusiness
(otherthanthosecoveredbyheading24)
22.Miscellaneous
Landandbuildings
23.Depreciation offarmbuildings ,structures ,
landimprovements andtreeandbushcrop
plantations
24.Taxesonlandandbuildingsandrelated
charges
25.Fireinsurance offarmbuildings
26.Rent01
02
03
05
06
07
08
09
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26* * *
±
}*
b)Financialcharges
27.Bankinterestandchargesonborrowings
Totala+b)27
28-
c)Rentalvalue
28.Oflandinowneroccupation
29.Offarmbuildingsinowneroccupation
30.Oflandandbuildingsinowneroccupation29
30
31perhaUAAl perhaUAA
' IJ.MISCELLANEOUS INFORMATION ,Code
Areas
1.UAAeffectively irrigated
2.Areaofheatedglass
3.Areaofcoldglass
Livestock
4.Averageweightofmilkcows
5.GrazingdaysonhillorothergrazingsnotincludedintheUAA
Tractors andcultivators
6.Number oftractors
7.Numberofmotorcultivators
8.Tractorpower
9.Motorcultivator power
Exceptional itemsofprofitorloss
10.Itemsrelatingtopreviousaccounting years
11.Saleofstocks
12.Debtors
13.Other01
■02
03
04
05
06
07
08
09
10
11
12
13haa
haa
haa
kg/head
days
hp
hp
±
K.REMARKS

OfficialJournaloftheEuropeanCommunities 187
EECFARMRETURN
Insertion No1 No // 5.
LSHARE-CROPPING (onlytobecompletedwhereanypartoftheUAAisshare-cropped orheldundersomeequivalent typeofoccupancy )
1 2
(a)Recapitulation :Output—Costs—Income CodeShare-cropper Landlord
fc *
Grossoutput
1.Non-forage crops 01
2.Foragecrops 02
iHorses,cattle,sheepandgoats 03
3.Stockfarming :jPigs 04
1Poultryandothersmallstock- 05
4.Otherproducts 06
5.Grossoutput(total) 07
Truecosts
6.Labour 08
ofwhichsalaries(share-cropper ,Code09
7.Machinery./ .landlord )
10
8.Livestock
80Feedforhorses,cattle,sheepandgoats 11
81Feedforpigs 12
82Feedforpoultryandothersmallstòck 13
83Miscellaneous livestock costs 14
9.Crop 15
10.General 16
11.Landandbuildings 17
12.Financecharges 18
13.Truecosts(total) 19
Totalincomeoftheholding (5-13)■ 20
12 3 4
(b)Valuation data CodeValueatstartof
share-cropperI
accounting yearValueatendofaccounting year
landlord share-cropper landlord
1.Landandbuildings (total)
Farmcapital
2.Livestock
3.Machinery andequipment (deadstock )
4.Circulating capital
Total
5.Creditors (total)21
22
23
24
25
26* »
(c)Doestheholdingformpartofalargerholdingofthe'fattoria'type. r, |—, ,—,
,D1 /x·Λ ■*U\ T7YESLJNoU(Placeacross(x)intheappropriate box) 27

188 OfficialJournaloftheEuropeanCommunities
ANNEX 11
DEFINITIONS ANDINSTRUCTIONS INRESPECT OFFARMRETURNS
I.Generaldefinitions andinstructions
(a)Thedatatobegiveninafarmreturnshouldrelatetoasingleagricultural holdingandtoasingleaccounting yearof
twelveconsecutive months .
n
(b)Thedatatobegiveninafarmreturnshouldconcerntheagricultural holdingexclusively :nothingconnected withany
non-farming activitiesoftheholder1orofhisfamily,orwithanypension,inheritance ,privateaccounts ,property
extraneous totheagricultural holding,personaltaxation,privateinsurance ,etc.,istobetakenintoaccountinpreparing
theaccountancy data.
(c)Eachfarmreturnmustbelegiblycompleted andsubmitted bytheaccountancy office,underconfidential cover,tothe
liaisonagency,which,afterverification ,willsendtheoriginal,againunderconfidential cover,totheCommission of
theEuropean Economic Community ,Directorate GeneralforAgriculture ,'Reports,Accountancy DataNetwork'.
(d)Datagiveninafarmreturnaretobetakenfromaccountsconsisting ofentriesmadesystematically andregularly
throughout theaccounting year.
(e)Thedatainafarmreturnshouldbegiveninthefollowingunitsandwiththefollowing degreesofaccuracy :
—values,2intheappropriate nationalunitofcurrency,expressedtothenearestsuchwholeunit3;
—physicalquantities ,unlessotherwisestated,inquintals (lq=100kg),toonedecimalplace;
—areas,inhectaresandacres;
—labour,innumberofpersons,toonedecimalplace;
—livestock,innumbersofanimals,toonedecimalplace4.,
(f)Eachfarmreturnmustbegivenacodenumber,5whichshouldappearoneachpageoftheforminthetoprighthand
cornerandwill-bemadeupofthreeseparatenumbers ,referringrespectively to:
—thedivision (numberasgiveninAnnexIIItoRegulation No91/66/EECoftheCommission ),6
—thesubdivisions , ' -
—theholding.
II.Definitions andinstructions inrespectofthevariousheadingsandcolumnsofthefarmreturnform
A.GENERAL CHARACTERISTICS
A,heading1 Division
FromthelistintheAnnextoRegulation No79/65/EEC,givethenameofthedivisioninwhichthe
holdingissituated .
1'Holder'meansthepersonwhobearslegalandfinancialresponsibility fortheoperationoftheholding,i.e.thepersonforwhoseaccountorinwhosename
theholdingisbeingfarmed .
2Columnsgivingvalues(innationalunitsofcurrency )aremarkedwithanasterisk*.
3Forreasonsofdata-processing ,valuesgiveninlireshouldbeexpressedinthousands andgiventoonedecimalplace.
4Forpoultry,thenumberofbirdsshouldbegiventothenearestwholenumber.
5Thiscodenumbershouldbethesameasthereferencenumberoftheholdingappearing onthelistofreturningholdingsmadeoutbytheliaisonagency
andonthecontractconcluded withtheaccountancy office.
«OJNo121,4.7.1966,p.2254/66.
7OJNo109,23.6.1965,p.1864/65. •

OfficialJournaloftheEuropeanCommunities 189
A,heading2 Subdivision
Territorial subdivision ofadivisionasdelimitedbytheliaisonagency,eitherbyreferencetoagri­
culturaleconomiccriteria (agricultural regions)oronthebasisofadministrative divisions (depart­
ments,provinces ,Regierungsbezirke ,etc.)withaviewtorationalorganisation oftheselectionof
holdingsandthecollection ofaccountancy data.Thecustomary nameofthesubdivision inwhich
theholdingissituatedshouldbegiven.
A,heading3 Serialnumberofholding
Serialnumberallocatedtothereturningholdingbytheliaisonagency.
A,heading4 Categorynumberofholding
Numberofcategoryofholdinginwhichthereturningholdinghasbeenplaced.
A,heading5 Accountancy officenumber
Givereferencenumberallocatedbytheliaisonagencytotheaccountancy officeresponsible for
completing thefarmreturn.
A,heading6 Dateofclosureofaccounts
Indicatelastdayofaccounting year,i.e.thedateofclosingvaluation —e.g.30.6.66,31.12.66
B.TOTAL AREAOFHOLDING
Thetotalareaoftheholdingconsistsofalltheareascomprising theholding,whatevertheirnature,
use,ortypeofoccupancy .Landbelongingtotheholderleasedtoanotherpersonduringtheaccoun­
tingyearinquestionshouldnot,however,beincludedinthetotalarea.
Alllandhavingproducedatleastonecropduringtheaccounting year1andalllandwhichhasnot
produced acropduringtheaccounting year,butwhichformedpartoftheholdingatthebeginning
oftheyear,istoberegardedasformingpartofthetotalareaoftheholding .
Thetotalareaoftheholdingalsoincludeslandtheuseofwhichisgrantedbywayofallowance
inkindtothose-workingontheholding (seeE,heading4).
B,heading 1 Arableland
Theareaofarablelandconsistsoftheutilisedagricultural areaminustheareacoveredbyper­
manentcropsandpermanent pasture.
B,heading2 Permanent pasture
Landformingpartoftheutilisedagricultural areanotcultivatedunderasystemofrotationbut
permanently assigned (forfiveyearsofmore)totheproduction ofgreenforagecrops,whethersown
orwild,maintained ornot.
B,heading3 Landunderpermanent crops(treeandbushcropplantations )
Cropsnotformingpartofasystemofrotation,otherthanpermanent pasture,whichremainin
thegroundforlongperiodswithoutrequiringreplanting .
B,heading4 Kitchengarden
Separategardenarea,generallyoflimitedsize,inwhichproduce (forexample,vegetables ,softfruit,
fruitandflowers)isgrownprimarilyforconsumption bypersonslivingontheholding.
B,heading5 Non-utilised agricultural area
Areasnotfarmedforeconomic ,socialorotherreasonsbutwhichcouldbeusedforagricultural
purposeswiththeassistance oftheresourcesnormallyavailableonaholding.Thiscoversboth
areasformerlyusedasagricultural landandareasnotpreviously farmed3.
1Includingfallows.
2Kitchengardenisnotincludedintheareaofarableland.
3Fallowsaretobeenteredunderarableland.

190 OfficialJournaloftheEuropeanCommunities
B,heading6 Woodland
Areascoveredbywoodsandforests,includingforestpoplarplantations andforest-tree nurseries
cultivatedfortheholding'sownneeds,butexcludingpoplarsgrownonagricultural land.
Forestpoplarplantations maybeeithernaturalwoodland transformed byinterplanting orsubsti­
tutionofspeciesintopoplarplantations ,ortheymayberecentlyclearedwoodland areasreplanted
withpoplars.
B,heading7 Otherareas
'Otherareas'areanypartsofthetotalareaoftheholdingnotincludedunderoneofthepre­
cedingheadings .
Thisheadingincludesinparticular :
(a)areasnotuseddirectlyforcropproduction butnevertheless necessarytotheholding,forexample :
landoccupiedbybuildingsandroadways ;
(b)areaswhichcannotbeusedforagricultural production ,forexample :
—quarries,barrenlandandrockandcragareas,
—areasunderwater(ponds,canals,streams,ditches,etc.);
(c)gardensforamenitypurposes (includingparksandlawns).
B,heading8 Total
Totalofheadings B1toB7.
C.TYPEOFOCCUPANCY
Typeofoccupancy referstothebasisonwhichtheholderoccupiestheproperty (landandbuildings )
constituting theholding.Onlylandfarmed(utilisedagricultural area)andbuildingsusedbytheholder
shouldbetakenintoaccount .Anylandorbuildingsleasedtoanyotherperson,whetherastenant
farmerorassharecropper,shouldnotbetakenintoaccountindetermining thetypeofoccupancy
oftheholding.
C,heading 1 Owneroccupation -
Theproperty (landandbuildings )isregardedasbeinginowneroccupation whereitisfarmed,
whetherdirectlyorthroughapaidmanager ,bytheowner,theusufructuary ortheholderofan
emphyteutic lease.
C,"heading2 Tenantfarming
Tenantfarming,isthefarmingoftheproperty (landandbuildings ,1undertenancy,bya"person
otherthantheowner(orusufructuary ,orholderofanemphyteutic lease).Therentmaybeincash,
and/orinkind,isfixedinadvanceanddoesnotvarywiththeyieldoftheholding.
C,heading3 Share-cropping
Share-cropping isthefarmingofthepropertybywayofassociation betweenthelandlord (grantor)
andtheshare-cropper underashare-cropping agreement .Eachpartycontributes toproduction and
theoutputisdividedbetweenthemaccording totheprovisions ofthelawandthetermsoftheir
agreement .
C,heading4 Othertypesofoccupancy
Typesofoccupancy otherthanthosementioned underC1',C2-andC3.
C,heading5 Total
TotalofheadingsC1toC4.
Thistotalmustagreewiththeentryincolumn1ofheadingE5andwiththetotalofheadings
B1toB3.
1Onlythoseareasandbuildingsactuallycomprised withinthetenancyaretobetakenintoaccount.

OfficialJournaloftheEuropeanCommunities 191
C,column1 UAA
Givetheutilisedagricultural area(UAA)foreachtypeofoccupancy tobefoundontheholding.
C,column2 Mainfarmbuildings
Indicatetypeortypesofoccupancy ofthemainfarmbuildings (livingquartersexcepted )byplacing
acrossintheappropriate box.
D.LABOUR
Theterm'labour'referstoallpersonsagedfourteenyearsandoverwho,duringtheaccounting
year,performed workontheholding.
'Workontheholding'meansallwork,whetherofamanagerial ,supervisory orexecutivenature,
bothmanualandnon-manual ,performed inconnection withtheoperation oftheholding.Non­
farmingactivities (forexamplehousework ,forestrywork,1workonlandimprovements orthepro­
ductionoffixedassets2mustnotbetakenintoaccount .
TableDhasonelineperperson.Eachpersonshouldbedescribedsoastoindicatethetypeofwork
donebyhimontheholding :operator,tractordriver,cowman ,generallabourer,apprentice ,etc.
Onlypaidcasualandseasonalworkersshouldbegroupedtogether,subdivided according tosex.
Detailsoftheoperatorshouldbeenteredfirst
Theoperatoristhepersonresponsible forthedaytodaymanagement oftheholding.Hemaybe
theholder,ashare-cropper orapaidfarmmanger.D,heading 1
D,heading2 Familylabourshouldbeenterednext.
D,heading3 Hiredlabourshouldthenbeentered
Aseparateentryshouldbemadeforeachworker,withtheexception ofpaidworkersworkingona
casualorseasonalbasis(grapepickers,beetthinnersandpullers,etc.),whoshouldbeclassedtogether
intwogroupsonly(oneforeachsex).
D,columns 1and2Sex
Thesexofeachpersonshouldbeindicatedbyplacingacrossincolumn1or2;forcasualand
seasonalworkersgivethenumberofpersonsonly.
D,column3 Yearofbirth
Thelasttwofiguresoftheyearshouldbegiven,e.g.99,05,36etc.
D,columns4and5Fullandpart-timelabour
Placeacrossintheappropriate columninrespectofeachperson.
D,column4 Full-timelabourcomprises personswho,duringtherelevantaccounting year,haveworkedexclus­
ivelyontheholding.
Thefollowingpersonsnothavingworkedthroughout theyearontheholdingarealsoincludedin
thiscategory :
A.Personsnotavailableforwork:
1.Personsabsentbyreasonofholidays,militaryservice,illness,accidentordeath.
2.Workers ,whetherfamilyorhired,havinginthecourseoftheyearstartedorceasedfinally
toworkontheholding .
3.Familyworkershavinginthecourseoftheyearattainedtheageoffourteenandthereafter
workedfull-timeontheholding.
1Withtheexception ofworkinconnection withtheupkeepandfellingofpoplarsplantedonutilisedagricultural area.
2However ,wheretheworksinvolvedareofaminornaturetheymayberegardedasagricultural activitiesandacorresponding entryforproduction of
fixedassetswillbemadeintheoutputsection(G17,col.11).
3Detailsofthefamilyrelationship totheholdershouldprecedethedescription oftheoccupation ,forexample :brother/tractordriver,son/apprentice .

192 OfficialJournaloftheEuropeanCommunities
B.Personsavailableforworkwhoselabourwasnotrequiredbecauseof:
4.Completestoppageofworkontheholdingduetoaccidental causes(floods,fire,-etc.)orto
specialconditions ofproduction prevailingontheholding1.
D,column5 Fart-timelabourcomprises personsnothavingworkedexclusively ontheholdingthroughout the
relevantaccounting yearotherthanpersonscomingwithinAorBabove.
D,column6 Disability
Assessment ofpercentage disability inrelationtoahealthyworkerofnormalstrength (100%]
ofthesameageandsex.Onlycasesofactualincapacity aretobeenteredinthiscolumn.
D,columns7and8Timeworkedannuallyontheholding
Statethetimeactuallyspentonfarmworkduringtheaccounting year(including timespent
onworkforotherpersons,butexcludinghousework );thismeansallworkingtimespentonwork,
whethermanual,managerial orsupervisory ,essentialtotheproperoperation oftheholding.
Workingtimespentonmajorrepairstobuildingsoronbuildingwork,orontheproduction of
fixedassetswhichhavenotbeenindicatedundermiscellaneous products (G,heading17,col.11)
shouldnotbetakenintoaccount .
Workingtimeshouldbegiveninwholedays(D,column
column7).and,optionally ,alsoinhours(D,
D,columns9and10Wagesandsalariespaid;imputedremuneration
Wagesandsalariespaidincludebothwagesandsalariesincashandallowances inkind(food,
lodgingetc.)actuallypaidduringtheaccounting yearinreturnforworkdoneontheholding.
Imputedremuneration isassessedbycalculating theworkingtimespentontheholdingbyeach
unpaidworkerandapplyingthecurrentrateofpaycorresponding totheparticular skillsofthe
workerinquestion .Completion ofthiscolumnisoptional .
Asregardstheoperator ,onlymanuallabouristobetakenintoaccount3.D,column9
D,column10
E.
E,heading 1UTILIZED AGRICULTURAL AREA;NON-FORAGE CROPS
Non-forage crops
Thefollowing areregardedasnon-forage crops:cerealsfortheproduction ofgrain(whetheror
notforfeed),drypulses,rootsandtubers(withtheexception offodderbeetandmangoldsand
Jerusalem artichokes ),oilseedandfibreplants,freshvegetables ,melons,strawberries ,ornamental
plants,andhorticultural seeds,seedcrops,permanent crops(orchards,citrusandolivegroves,
vineyardsnurseries )4.
Thisheadingdoesnotincludearableforagecrops(seeE,heading2),permanent pasture (seeE,
heading3)orfallows(seeE,heading4).
Non-forage cropsmayincludebothmainproducts (forexample :grainsugarbeet,fruit,wine)and
by-products :straw,peahaulm,beettops5.
AlistofmainproductswithcodenumbersisgiveninannexItoCommission Regulation No91/66/
EEC6.
1Forexample :certaincerealmonoculture holdingsinSicily.
2Includingsocialsecuritycontributions deductedfromwages.
3Workinconnection withtherunningoftheholding (managerial )isnottakenintoaccount.
4Seefootnote (2),p.2715/66.
5By-products shouldonlybementioned iftheyhavebeenmarketedorareinstoreatthetimeofvaluation .Whereverpossiblethevalueforfarmuse
(consumption bylivestock)shouldbegiven(col.15).Beettopsploughedinandstrawburnt,neednotbeindicated .
6Thenumbersofproducts 1to9shouldbeprecededineachcasebyazero—forexample,Wheat:Code01.Thecodeforeachby-product iscomposed
ofthefigure1followedbythecodenumberofthecorresponding mainproduct,forexample :
wheat CodeNo01
wheatstraw CodeNo101
sugarbeet -CodeNo12
beet.tops .CodeNo112

OfficialJournaloftheEuropeanCommunities 193
E,heading2 Foragecropsonarableland(includingrowcrops)
Foragecropsgrownunderasystemofrotationandoccupying thelandforoneormoreyears
(forexample,vetches,redclover,foddermaize,cerealsfedgreen,fodderbeetandmangolds ,
Jerusalem artichokes ,foddercabbagesandkales,ley-crops (grassesandlegumessownpureormixed)
occupying thelandforlessthanfiveyears).Foddergrainandpotatoesarenotincluded .
Permanent pasture E,heading3
SeeheadingB2.
E,heading4 Fallows
Fallowscomprisealllandcultivatedunderasystemofrotation,whetherworkedornot,nothaving
produced acropduringtheaccounting year.
Thisheadingcovers:
(a)barefallow;
(b)landwithspontaneous growth .Thisgrowthmayincertaincasesbeusedbyanimalsormaybe
ploughedin;
(c)landsowntoseedsolelyfortheproduction ofgreenmanure.
Theheading'fallows'mayalsoincludelandtheuseofwhichisgrantedbywayofallowance in
kindtopersonsworkingontheholding1.Insuchcasestherentalvalueofthelandconcerned
shouldbeenteredbothasa'miscellaneous productoftheholding'(G,heading17,column8)
andasan'allowance inkind'(H,heading 1or2,column2).Sincesuchlandistreatedaspart
oftheUAA,therelevantcostsshouldaccordingly beenteredundertheheading'landandbuildings'
inthe'Costs'table(TableH,headings23to26).
Uncultivated landdoesnotcomewithintherotationsystemandshouldbeenteredunderheading
B5orB7.
E,heading5 Utilisedagricultural area(UAA)
Totalofentriesincolumn1ofheadingsE1toE4.
E,column1 Maincrops
Thefollowing aretoberegardedasmaincrops:
—singlecrops,i.e.cropswhicharetheonlyonesgrownonagivenareaduringtheaccounting
yearconcerned ;thetotalareaforeachsuchcropshouldbegiven.
Mixedcropsaretoberegardedassinglecropsifusuallysown,cultivatedandharvestedtogether
andproducing amixtureasthefinalproduct;
—arablecropsgrowntogetheronthesameareaofland;theareashouldbeapportioned onapro
ratabasissoastogivetheactualareaoccupiedbyeachsuchcrop.
—acropgrownonthesameareaoflandwithanothercrop,whethersuccessively ortogether (in
thislattercaseatleastonemustbeapermanent crop),themaincropbeingthatwith •the
highestmarketvalueor,ifthevaluesareequal,thecropwhichremainslongestintheground;
theothercroporcropsaretoberegardedassecondarycrops.
Inthiscase,themaincropisregardedasoccupying thewholeoftheareaconcerned 2.
Forthepurposeofdetermining whetherapermanent cropnotyetinproduction isthemainone,it
shouldbetreatedasthoughitwerealreadyinproduction .
Thetotalofmaincropandfallowareaswillgivetheutilisedagricultural area(UAA).
E,columns2and3Secondary crops
Crops,otherthanmaincrops,grownandharvestedduringtheaccounting yearonareashaving
produced amaincrop;shortrotationhorticultural cropsandcropsgrownunderglassshouldnot
beincludedunderthisheading .
1Suchlandmayalternatively betreatedasnotformingpartoftheutilisedagricultural area(andenteredunderheadingB5),inwhichcaseitwillnotbe
enteredasanallowance inkind.Thecorresponding rentalvaluemusthoweverbeincludedasa-wageorsalarypayment (incol.1ofTableH,heading
1or2).Sincethislandisnotincludedintheutilisedagricultural area,therelevantcostswillnotbeenteredunder'landbuildings'inthecostssection
(TableII,headings23-26).
2Theareadevotedtohorticulture ('basichorticultural area')shouldbegivenasawholeincolumn1ascrop.
Horticultural cropsshouldbetreatedasmaincropsandlistedunder(a)withoutindication oftheareaoccupiedbyeachcrop,exceptwheresuchacropis
grownasasecondarv crop(whethercombined orfollow-on )toageneralagricultural crop.Insuchcasestherelevantareasshouldbegivenincolumn
2orincolumn3asappropriate .

194 OfficialJournaloftheEuropeanCommunities
E,column2 Combined crops(excludingarablecropsgrowntogether).
Cropsgrowingforsometimetogetherwithamaincroponasingleareaofland,eachproducing
adistinctandseparateharvestduringtheaccounting yearinquestion .
Thefigureforthewholeoftheareainquestionshouldbegiven(thiswillalreadyhavebeen
enteredinrespectofthecorresponding m^iincrop).
É,column3 Follow-on-crops
Cropsprecedingorfollowingthemaincropintherotationsystemandproducing aharvestduring
theaccounting year.Thefigureforthewholeoftheareainquestionshouldbegiven.
Totalproduction fortheaccounting year
Totalcropsharvestedduringtheaccounting year,expressed inphysicalquantities andexcluding
anywastage,whetherinthefieldoratthefarm.E,column4
E,column5 Openingvaluation
Cropsinstoreshouldbevaluedatex-farmprices.
Valuesgiveninthiscolumnshouldcoverbothharvestedandgrowingcrops1.
E,column6 Receipts
Totalsumsreceivedduringtheaccounting year,whetherincashor.throughbankorpostalcheque
accounts .
E,column7 Changeindebtors"
Changes ,asbetweentheopeningandclosingoftheaccount ,indebtorsforsumsdueinrespectof
producesold—i.e.producedeliveredbutnotyetpaidfor.
E,column8 Sales
Totalsalesforeachcrop—i.e.receipts (column6)adjustedforthechangeindebtors(column7).
Receiptsfromtheresaleofsuppliespurchased shouldbeaccounted forundertheappropriate
headingsinthecostssection. ,
Anysubsidiesorbonuspayments receivedshouldbeaddedtothetotalforthesalesofthecrop
concerned ,inasfarastheyaredirectlyattributable tosuchcrop;otherwisetheyshouldbeentered
underG.17.
E,columns9-11 Outgoings inkind
Outgoings inkindshouldbevaluedatex-farmprices.
E,column9 Farmhouse consumption
Produceconsumed bytheholderandmembersofhisfamilylivingwithhim.
E,column10 Allowances inkind
Producesuppliedtoemployees inreturnforworkontheholding .
E,column11 Otheroutgoings inkind
Outgoings inkindotherthanthoselistedundercolumns9and10—forexample,rentinkind,
mealsfortourists,giftsinkind,etc.'
E,column12 Closingvaluation (seeopeningvaluation ,Column5).
1Thegroundistreatedhereasanextension ofthestoragespaceoftheholding.Inmostcasesgrowingcropsdonotvarynoticeably fromoneyearto
anotherandgenerallytheyneednotbeincludedinthevaluation .
■2Completion ofthiscolumnisoptional .
3Receiptsduringtheaccounting year(cash,tobankaccount,topostalchequeaccount)minusdebtorsatthebeginning oftheaccounting yearplusdebtors
attheendoftheaccounting year.
4Ifincaseswheregrowingcropshavenotbeenincludedintheopeningvaluation asubstantial variationisnoticcable inconsequencc ,forexample,
ofaradicalchangeinthecroppingplan,onlytheamountofthevariationshouldappearinthiscolumn (precededasappropriate byaplusoraminussign).

OfficialJournaloftheEuropeanCommunities 195
Ecolumn13 Production offixedassets
Wherecurrentproduction resources oftheholding (i.e.labour,supplies,machinery )havebeen
usedtoproducefixedassess(investments )theniftheinputcostsoftheseitemsaretreatedas
currentoperatingcosts,acorresponding outputentrymustbemadeincolumn13.
E.g:inthecaseoftheestablishment ofanappleorchardthecostoftheorchardwillbeentered
incolumn13againstproductNo38whilstthecorresponding labour,fertiliserandmachinery
costswillbeaccounted forasoperating costs.
Theassetssoproduced arevaluedsolelyonthebasisofthecostoftheproduction resources
utilised.
E,column14 Grossoutput
Cropgrossoutputisthetotalvalueofallcropsmarketed ,providedinkindandstoredduringthe
acounting year.Grossoutputiscalculated asfollows :(8+9+10+11+12+13-5).
E,columns15&16Farmuse
.Farmusereferstonon-forage cropsproducedandusedbytheholdingforfeedorseedpurposes .
Producesousedshouldbevaluedatex-farmprices.
E,column17 Grossproduction .
Grossproduction isthetotalvaluefortheaccounting yearofallcropsmarketed ,providedinkind,
storedorusedonthefarm.Grossproduction iscalculated asfollows :(14+15+16).
F,heading 1F.LIVESTOCK
Draughthorses
Horsesusedforwork,ofanyage.
Otherhorsesundertwoyearsold F,heading2
F,heading3Allhorses,forwhateverpurpose—draught,slaughter ,riding,racing—includingnursingfoals.
Otherhorsestwoyearsoldandover
Breedinghorses(stallions,broodmares),horsesforslaughter ,ridingorracing.
F,heading4 Mules,hinnies
Animalsbredfromcrossingassesandmares,stallionsandshe-assesrespectively :allages.
F,heading5 Asses
Assesofallages.
F,heading6 Cattleforfatteningunderoneyearold
Allcattleundertwelvemonthskeptforfattening .
F,heading7 Cattleforbreedingunderoneyearold
Allcattleundertwelvemonthskeptforbreeding .
F,heading8 Cattleforfattening,oneyearoldandundertwo
Allcattleforfatteningagedtwelvemonthsoroverbutlessthantwenty-four monthsold.
F,heading9 Cattleforbreeding,oneyearoldandundertwo
Allcattleforbreedingaged12monthsoroverbutlessthantwenty-four monthsold.
F,heading10 Heifers
Cowsoftwoyearsandoverwhichhavenotyetcalvedandarenotforfattening .

196 OfficialJournaloftheEuropean Communities
F,heading11 Cowsexclusively formilking1
Cowsoftwoyearsandoverwhichhavecalved,arereservedformilkproduction andarenormally
milked ..
F,heading12 Nursecows1
Cowsoftwo.yearsandoverwhichhavecalvedandarenotnormallymilkedbutsuckledbycalves.
F,heading13 Milkanddraughtcows1
Cowsoftwoyearsandoverusedfordraughtpurposesandformilkproduction .
F,heading14 .Cattleforworkonly
Cattleoftwoyearsandoverusedforworkorintendedforwork.
F,heading15 Cattleforfattening
Allcattleoftwoyearsandoverkeptforfattening .
F,heading16 Bullsforservice
Bullsforserviceoftwoyearsandover.
F,heading17 Buffaloes
Bullandcowbuffaloesofallages.
F,heading18 Sheep,underoneyearold
Allsheepoflessthantwelvemonths,excludingunweaned lambs. «
F,heading19 Sheeponeyearoldandover
Allsheepoftwelvemonthsandover.
F,heading20 Goatsunderoneyearold '
Allgoatsoflessthantwelvemonths,excludingunweaned lambs.
F,heading21 Goatsoneyearoldandover
Allgoatsoftwelvemonthsandover.
F,heading22 Piglets
Youngpigsofunder20kgliveweight .
F,heading23 Storepigs
Youngpigsof20kgandover,intendedforfatteningonotherholdings .
F,heading24 Pigsforfattening
Pigsofallcategories (withtheexception ofstores)offrom20to50kg,andpigsofover50kg
intendedforslaughter .
F,heading25 Sowsandgilts
Femalebreedingpigsorpigsintendedforbreeding ,ofliveweight 50kgandover.
F,heading26 Boars
Malebreedingpigsorpigsintendedforbreedingofliveweight 50kgandover.
1Including cowsoflessthantwoyearswhichhavealreadycalved.

OfficialJournaloftheEuropeanCommunities 197
F,heading27 Chicks,cockerelsandpullets
Chicks,cockerels ,andpulletsforlaying.
F,heading28 Hensandcocks
Layinghens;cocks.
F,heading29 Tablefowls
Chickenintendedformeat(slaughter).
F,heading30 Otherpoultry
Ducks,turkey,geese,guinea-fowl .
F,column Averagenumberoveraccounting year
Averagelivestocknumbersovertheaccounting yearshouldbegiveninnumbersofanimals,taken,
exceptinthecaseofpoultry,toonedecimal'place;eachunitwillrepresent oneanimalactually
presentontheholdingfor365days.
Numbersmaybedetermined eitherbymakingperiodical stock-taking counts(normallymonthly )
oftheanimalsandtakingtheaverageofthenumberssoascertained ,orbykeepingapermanent
registerofarrivals (births,purchases ,animalstakenintoorreturningfromagistment ),departures
(sales,deaths,animalsplacedinorwithdrawn fromagistment )andtransfers (passagefromone
categorytoanother).
G.FORAGE CROPS;LIVESTOCK ANDOTHERPRODUCTS
G,heading 1 Foragecrops
Fodderbeetandmangolds ,foddermaize,clover,lucerne,ryegrass,turnips,foddermixtures,fodder
cabbagesandkales,hay.Forageproductsfromnon-forage crops(forexample :barleyandmaize)
shouldnotbeincludedinthisitem.
G,heading2 Occasional lettingofforageareas;agistment
Rentfromtheoccasional leasingout,undernon-renewable agreements forperiodsnotexceeding
twelvemonths,offorageareasformingpartoftheUAA;incomefromthecare,feedingand
tendingofanimalstakenintoagistment .
G,heading3 Horsesetc.
Horses,mules,hinnies,asses.
G,heading4 Cattle
Cattleofallcategories ,includingbuffaloes .
G,heading5 Milkandmilkproductsfromcattle1
50.Full-cream milk
51.Cream
52.Butter
53.Cheesefromfull-cream milk
54.Othermilkproducts (whey,skimmilkanditsderivatives ,yoghourt ,buttermilk ,etc);theproduct
orproductsshouldbegiveninthebracket.
G,heading6 Sheep
Sheepofallcategories .
Including buffalomilkandmilkproducts .

198 OfficialJournaloftheEuropeanCommunities
Wool
Goats
Goatsofallcategories .
Milkandmilkproductsfromsheepandgoats
Milkandcheesefromsheepandgoats.
Otherproductsfromthefarmingofhorses,cattle,sheepandgoats
Showprizes,leather,skins,horsehair ,bristles,bones,studfees,feesforthekeepofabullownedbya
co-operative ,hiringoutofhorses,manure,liquidmanure,etc.G,heading7
G,heading8
G,heading9
G,heading10
G,heading11
G,heading12
G,heading13
G,heading14
G,heading15
G,heading16
G,heading17Pigs
Pigsofallcategories .
Otherpigfarmingproducts
Studfees,showprizes,etc.
Heneggs
Eatingeggs,hatchingeggs
Chicks,cockerels ,pullets,cocks,hens..
Otherpoultryandpoultryproducts
Ducks,turkeys,geese,guineafowl,feathers,eggs,etc.
Othersmallstock
Rabbits,pigeons,rearedgame,animalsbredforfur,fish,snails,silkworms ,bees,etc.
Miscellaneous productsoftheholding
Contractoperations ,hiringoutofmachines ,cultivation ofmushrooms ,timber,1leasingofshootingor
fishingrights,production offixedassets,2thelatterbeingvaluedatcost.
Rentalvalueofaccomodation forhiredlabour(thefiguregivenshouldbetheamountoftherelevant
costs);rentalvalueoflandusedfreeofchargebyhiredlabour3.Rentalvalueoftheholder'sliving
quartersisnottobeincludedinthisitem.
Alldatarelatingtothesaleofland,buildings ,heavymachinery orsharesinco-operatives are
excluded .
Totalproduction fortheaccounting year
Totalproduction duringaccounting year,excluding anywastageatthefarm.G,column1
G,column2 Openingvaluation
Openingvaluation oflivestock andlivestockproducts shouldbeatexfarmprices.
Livestockpurchases
Totalcostoflivestockpurchases ,includinghatchingeggs.G,column3
1Onlytimberfromtheutilisedagricultural areashouldbeentered.
2Excluding permanent cropsc.f.E13. ,
3ThisvaluetobeindicatedonlyifsuchlandisincludedintheUAA.
4Asregardsproduction andbreedingstock,incidentalfluctuations inpricesshouldbeignored,onlynormalpricetrendsbeingtakenintoaccount.

OfficialJournaloftheEuropeanCommunities 199
G,column4 Receipts 1
Totalsumsreceivedduringtheaccounting year,whetherincashorthroughbankorpostalcheque
accounts .
G,column5 Changeindebtors
Changes ,asbetweentheopeningandtheclosingoftheaccount,indebtorsforsumsduein
respectofproducedeliveredbutnotyetpaidfor.
G,column6 Sales
Valueoftotalsalesofmiscellaneous ,forageandlivestockproducts (column6)—i.e.receipts
(column4)adjustedforanychangeindebtors (column5)2.
Thevalueofmilkproductsreturnedbydairiesforfeedshouldnotbedeductedfrommilkreceipts
buttreatedasfeeding-stuff costs.
Receiptsfromtheresaleofsuppliespurchased shouldbedeductedfromthecorresponding expen­
diture.Subsidies ,bonuspayments andanycompensation payments received (including compen­
sationunderlivestockinsurance policies)shouldbeincludedinthesalestotalfortheproductin
question .
Outgoings inkind
Outgoings inkindshouldbevaluedatex-farmprices.
Fordefinitions andinstructions astothedatatobegivenincolumns7,8and9,seeE,columns9,
10and11.G,columns7-9
G,column10 Closingvaluation
Closingvaluationoflivestockandlivestockproductsshouldbeatex-farmprices.Asregardspro­
ductionandbreedingstock,incidentalpricefluctuations shouldbeignored,onlynormalpricetrends
beingtakenintoaccount.
G,column11 Production offixedassets
Cf.E,column13.
Thisconcernsonlyheading17.
Example :majorrepairstoabuilding,construction ofatrailer,etc.
G,column12 Grossoutput
Grossoutputinrespectoftheproducts underconsideration isthetotalvalueofallsuch
productsmarketed ,providedinkindandstoredduringtheaccounting year.Grossoutputiscalculated
asfollows :(6+7+8+9+10+11-2-3).
G,column13 Farmuse(producefedtostock)
Farmusereferstolivestockproductsoftheholdingfedtoitsstock.Suchproductsshouldbe
valuedatex-farmprices.
Noentryforfarmuseshouldbemadeinrespcctofforagecrops.
G,column14 Grossproduction
Grossproduction isthetotalvaluefortheaccounting yearofallproductsmarketed ,providedin
kind,storedorusedonthefarm.Grossproduction iscalculated asfollows (12+13).
H.COSTS
Truecostsandfarmuse
Truecostsrepresents the'consumption 'duringtheaccounting yearofproduction resources
acquiredbytheholdinginreturnforpayment,whetherincashorinkind.Such'consumption '
1Completion ofthiscolumnisoptional.
2Receiptsduringtheaccounting yearminusdebtors .atthebeginning oftheaccounting yearplusdebtorsattheendoftheaccounting year.

200 OfficialJournaloftheEuropeanCommunities
mayoccurimmediately aftertheoutlay(orincertaincasesbeforetheoutlay)ormuchlater;fertilisers
andanimalfeeding-stuffs areexamples ofthefirstcase,depreciation ofthesecond.Onlyitems
utilisedinthecourseoftheholding'sagricultural operations shouldbetakenintoaccount .Expen­
ditureinrespectofnon-farming activitiesoftheholderorofhisfamily,orexpenditure inrespect
ofprivateconsumption bytheholder'shousehold (forexample ,costofelectricity ,fuelandmotor
fuelnotusedforagricultural production )mustnotbetakenintoaccount.Investments bywayof
purchases ofland,buildings ,heavymachinery orsharesinco-operatives shouldnotbetakeninto
account 1. .
H,headings 1&2SalariesandWages
Theseincludeactualsalariesandwages,plusanypaidholidays ,productivity orotherbonuses,
gifts,gratuities ,orshareofprofits,irrespective oftheworkers'skills(specialised ornon-specialised ),
natureofwork(manualormanagerial )andbasisofremuneration (pieceworkorbytime).
Salariesandwagesmaybeincashorinkind—e.g.mealsprovidedbytheholderandmiscellaneous
perquisites (goodsorservicesprovidedfreeofchargetopersonsworkingontheholdingbywayof
remuneration :accommodation ,useoflandormachinery ,etc.).
H,heading 1 Salaries
Remuneration paidtoemployees oftheholdingnotregardedasmanualworkers .Forexample,
manager,engineer ,-secretary ,permanent accountant .
H,heading2 Wages
Wagespaidtomanualworkersontheholding,includingsubsidiary costs—e.g.recruitment expenses
(advertising ,recruitment offoreignlabour,removalexpensesetc.).
H,heading3'Welfarecharges
Socialinsurance ,occupational accidentinsurance ,familyallowances ,oldageandretirement
pensions ,onlythesharepayablebytheholdingbeingtakenintoaccount .
Ifcontributions legallypayablebytheemployeearebornebytheholding,theyshouldbetreated
asremuneration andshouldappearincolumn1underheadingH1orH2.
Thisheadingshouldnotincludeanypersonalinsurance oftheholderorhisfamily.
H,heading4 Separateentryforoccupational accidentinsurance
Totalchargesinrespectofoccupational accidentinsurance ,alreadyincludedunderheading3,may,
optionally ,beenteredseparately here.
H,heading5 Contractoperations andmachinery hire
Expenditure inrespectofworkontheholdingcarriedoutbyotherpersons (otherholdings,agri­
culturalcontractors )2andinrespectofthehire,normallyforalimitedperiod,3ofmachineswithout
operatorordriver(drivenoroperatedbyemployees oftheholding).
H,heading6 Depreciation ofmachinery andequipment
Thefigurefordepreciation ofmachinery andequipment shouldbetheactualdepreciation overthe
accounting yearasshownintheaccounts .
Depreciation shouldbeshownonlyinrespectofmachinery andequipment thevalueofwhichwhen
newisinexcessofacertainfigure(seelistbelow).Nodepreciation shouldbeallowedforin
respectofminorequipment (i.e.equipment notlisted).Purchases oftheseitemsaretobetreatedas
directexpenditure fortheaccounting yearinquestion (seeheading7).
Therateofdepreciation isdetermined byvariousfactors,whichdependforthemostparton
particular regionalandproduction conditions (amountofuseineachyear),butalsoontechnical
1Whereproduction resourcesare'usedtoproduceagricultural investments (e.g.establishment oforchards,construction ofagricultural equipment )the
relevantcostsshouldbetreatedascurrentoperating costs.Theassetssoproduced willbeenteredatcostasitemsofoutput.
2Anymutualassistance byneighbouring farmerssubjecttooffsettingonlyshouldnotbeentered.
3Expenditure inthisheadingwillincludeallsubsidiary costsrelatingtothehiring,suchastransportorspecialinsurancecharges.

OfficialJournaloftheEuropeanCommunities 201
progress .Inviewofthedifferences indepreciation notonlyasbetweenoneregionandanother,
butalsofromoneholdingtoanother,accountancy officesmustbeabletochooseadepreciation
rateforeachitemofmachinery whichisappropriate fortheregionorholdinginquestion,theaim
beingtokeepascloselyaspossibletotheactualdepreciation invalueofthemachine .
Thefollowingratesaretobetakenmerelyasguidelines .
No MachineandTypeRateofdepreciation ,expressed
aspercentage ofnewvalue
14-wheeled tractorcaterpillar tractor
implement carryingtractor 10
2Motorcultivator 10i1)
3Othersingleaxleself-propelled machines 10
4Stationary ormobileengines
—internalcombustion 10
—steam 7-5
5Electricmotor 5
6Winch 5
7Animal-drawn plough 5
8Tractor-drawn plough 7-5
9Discplough 5
10 Cultivator :
—animal-drawn 5
—tractor-drawn 7-5
1-1Ordinaryharrow :
—animal-drawn 5
—tractor-drawn 7-5
12Springtineharrow 5
13 Discharrow 5
.14·Rotaryharrow 10
15 Flatroll 5
16RidgedorCambridge roller 5
17Multi-purpose toolbar 5
18Hoeandmechanical hoe 5
19Ridger 5
20 Thinner 12-5
21Watersprinklerequipment 10
22Irrigationequipment 10
23Fullymechanised manurespreader 10
24Manuallyfedmanurespreader 7-5
25Liquidmanurecontainer 5
26Fertilizerspreader 7-5
1Itshouldintheorybepossible,takingasabasispublishedsecond-hand pricesforagricultural tractorsand
motorcultivators ,toestablishtheactualmarketpriceofeverysuchmachine .Itisthereforerecommended
thatreference bemadetopublished second-hand tractorpricesinordertodetermine theexactfigure
fordepreciation ofanytractorfromoneaccounting yeartothenext.

202 OfficialJournaloftheEuropeanCommunities
No MachineandTypeRateofdepreciation ,expressed
aspercentage ofnewvalue
27 Seeddrill:
—animal-drawn ■'5
—tractor-drawn 7-5
—precision 12-5
28 Planter :
—semi-automatic 7-5
—semi-automatic forpotatoes 7-5
—automatic forpotatoes 10
29Potatodibblingmachine 5
30Sprayer 10
31 Duster 10
32 Animal-drawn mower 5
33 Tractor-drawn mowerandcutterbar 7-5
34Complete forageharvester 12-5
35 Tedder '7-5
36 Forkedtedder 5.
37'Rake-tedder 7-5
38 Rake 5
39 ,Pick-upreel 7-5
40.Groploader 7-5
41Pick-upbaler 7-5
42 Loader 7-5
43 Grabunloader 5
44 Elevator 5
45Forageblower 5
46Silagecombine 12-5
47Reaper 10
48 Sheafloader 10
49Reaperbinder
—animal-drawn . 5
—tractor-drawn •5
50 Combine 10
51 Maizeharvester 10
52 Potatolifters:
—spinner 5
—hoover 7-5
53Completepotato-harvester 15
54Haulmpulveriser 7-5
55Beetsqueezerandtopper:
—animal-drawn 5
—tractor-drawn 7-5
56Complete beetharvester 15

OfficialJournaloftheEuropeanCommunities 203
No MachineandTypeRateofdepreciation ,expressed
aspercentage ofnewvalue
57Beetlifterandtopper 7-5
58 Thresher 5
59 Cloverhuller 5
60Hayandstrawbalers 5
61Grainconveyor 7-5
Grainblower 5
62 Seedcleaner 7-5
63Potatograder 7-5
64Chopper 5
65Chopperblower 12-5
66 Grainmill 5
67 Hammer mill 5
68 Rootcutterandmixer 7-5
69 Washer 7-5
70 Potatosteamer
—electrically heated 7-5
—coalheated 10
71 Potatocrusher 12-5
72Milkingmachine 5
73 Milkcoolersandin-churncoolers :
—cooler 10
—in-churncooler , 5
74Separator 7-5
75 Churn 7-5
76 Press 5
77Fruitandvegetablesorterandgrader 7-5
78Foragedrier 7-5
79 Graindrier 7-5
80 Grainsilo 7-5
81Silos(otherthangrainsilos) 7-5
82Deepfreeze,agricultural refrigerator 5
83Trailer,metaltyres 5
84Trailer,pneumatic tyres:
—self-unloading 7-5
—tip-up 7-5·
85Automatic wateringtrough 5
86Fieldpump,wind-pump forpastures 7-5
87Electricfencing 12-5
88Installations fordailymanureremoval :
—drawntype 7-5
—pushingtype 10
89 Circularsaw 5

204 OfficialJournaloftheEuropeanCommunities
No MachineandTypeRateofdepreciation ,expressed
aspercentage ofnewvalue ■
90Weighingmachine 5
91Bagginghopper 5
92Baghoist 5
93Grindstone andgrindingmachine 5 /
94Waterandliquidmanurepump 7-5
95Electricpumps 7-5
96Othermachinery 10.
H,heading7 Currentupkeepofmachinery andequipment
Costofupkeepofmachinery andequipment andofminorrepairsnotproducing anyincreasein
marketvalue.Labourchargesandcostofspareparts.
Thisentryincludespurchases 'ofminorequipment ,sadler'sandblacksmith 'sworkandpurchases
oftyres.
Formajorrepairsproducing anincreaseinmarketvalue,onlyaproportion ofthecostistobein­
cludedinthisitem,therestbeingspreadoversubsequent accounting years.
H,heading8 Fuelsandlubricants
Allpetrol,T.V.O.,heavyfueloil,dieseloil,gas,oilsandgreasesusedasfuelsorlubricantsfor
thepurposesoftheholding.
H,headings9-11 Feed
—forhorses,cattle,sheepandgoats;
—forpigs;
—forpoultryandothersmalllivestock
(a)Truecosts
Allfeedpurchased forlivestock,includingbeetpulpandskimmilkrepurchased (enteredatthe
actualrepurchase cost)andmineralandvitaminsupplements andallcostsinconnection withthe
'preparation andpreservation offeeding-stuffs (steaming ,ensiling,etc.).
Thisentryalsoincludeslitterandchargesforagistmentandforthejointuseofpasturesor
grazingnotincludedintheUAAoftheholding.
(b)Farmuse1
Allproduceoftheholdingfedtolivestockonthefarm(cereals,milketc.),withthe'exception
offoragecropsfallingwithinitem53inAnnexLtoRegulation No91/66/EEC.
Suchproductsarevaluedattheannualmeanpriceexfarm;theyareincluded .inthegross
production oftheholding (E,col.15.andG,col.13).
H,heading12 Miscellaneous livestockcosts
Allexpenditure relatingdirectlytolivestockproduction :veterinary andbreedingexpenses
(medicines ,disinfectants ,studfees,artificialinsemination ,hireofstudanimals,castration
(hatchingeggsarenotincludedastheyaredeductedfromoutput—cf.G,heading14,col3)),
livestockinsurance,milkcontrol,pedigreesubscriptions andregistration fees,showexpenses ,
packingmaterialsforlivestockproducts ,suppliesfortheprocessing ofproducts (dairyingand
cheesemaking).
1Forbreakdown bycategoryofstock,seeH,column5,post.

OfficialJournaloftheEuropeanCommunities 205
H,heading13 Seedsandplants
(a)Truecosts .
—seedspurchased pluscontractchargesforthepreparation ofseedsgrownontheholding
(sorting,disinfection );
—purchaseofplants(includingpoplarplantingstockforplantingonagricultural landbut
excludingforestplantingstock).
However ,inthecaseofanyunusually intensiveplanting,thecostofpurchaseofplantsshould
notappearinthisentry,forthiswillbeanitemofcapitalexpenditure .
(b)Farmuse
H,heading14Seed,plantsetc.grownandusedontheholding .Theseshouldbevaluedatex-farmprices.
Fertilisers andsoilameliorators
Allsubstances contributing totheimprovement ormaintenance ofsoilfertilityandstructure .
Allpurchased fertilizers ,whethersynthetic ,mineralororganic,themaineffectofwhichderivesfrom
oneormorefertilizing elements ,including combined fertilizersandinsecticides andameliorators
(lime,sludge,etc.).
H,heading15 Waterforirrigation
Chargesforconnection towatersupply(connection charge)andforusethereof (waterrates).
H,heading16 Cropprotection
Chemical,phytosanitary andotherproductsfortheprotection ofcrops(insecticides ,fungicides ,weed
killers,poisonbait,bird-scarers ,anti-hailprojectiles ,anti-freeze mist,etc.).
Inthecaseofcropprotection workcontracted out,wheretheexactfigureforthecostofmaterials
isknownthisshouldbedeductedfromthecontractcharge.Thebalanceofthechargewillbe
enteredunderheadingH5.Wheretheexactfigureisnotknown,thewholecharge (machinery ,
labour,materials )shouldbeenteredunderheadingH5.
H,heading17 Miscellaneous cropcosts
Packingandbindingmaterials ,soilanalysischarges,showexpenses,insuranceagainsthailandother
cropdamage,suppliesfortheprocessing ofcropproducts (wineandcidermaking,production of
artificialmanure).
H,heading 18 Currentupkeepoffarmbuildings ,structures andlandimprovements
General (tenant-type )maintenance andrepairworktheeffectofwhichistoreducedepreciation
oratmosttomaintainthevalueofbuildings andlandimprovements .Thecostofrepairspro­
ducinganincreaseinvalue(majorrepairs)shouldnotbeincludedinthisitem.
H,heading19 Electricity ,fuels,water
—electricity ;
costofelectricity usedforthepurposesoftheholding (lightandpower).Electricity usedfor
household purposesshouldnotbeenteredasanexpenseagainstthefarmbusiness .
—fuels;
costoffuelsusedforthepurposesoftheholding (preparation offeedingstuffs,.heating)
notincludingthecostofhousehold fuel.
water;
costofwaterusedforthepurposesoftheholding (drinkingbylivestock ,washing,preparation
offeed,etc.)otherthanforirrigation (cf.itemH15).

206 OfficialJournaloftheEuropeanCommunities
H,heading20 Insurance (otherthanthatenteredunderheading3,12,17or25)
Publicliabilityinsuranceandallinsurances inrespectoftheholder'sliability,withtheexception of
personalinsurance (life,familyinsurance ,etc.)andofinsurances enteredunderheading3,12,17' or25.''
H,heading21 Taxesanddueschargeable tothebusiness (otherthanthosecoveredbyheading24)
Alldeductible taxes,duesorothercharges(forexample,taxesontractors,carts,engines),with
theexception ofthose'levied onlandandbuildingsoronlabour.
Theholder'spersonaltaxation (incometax)isnottoberegardedasanexpenseagainstthebusiness .
H,heading22 Miscellaneous
Agricultural explosives ,miscellaneous chemicalproducts ,refillsforfireextinguishers ,sundryfees
(lawyer,courtofficial,valuer,accountant ,surveyor )andsubscriptions ,costofdocumentation ,news­
papersandmagazines ,travelonfarmbusiness,advertising ,costofmaintaining orreplacinggame
andfishstocks,1etc.
H,heading23 Depreciation offarmbuildings ,structures ,landimprovements andtreeandbushcropplantations
Thisheadingappliesonly2todepreciation ofbuildings ,structures ,landimprovements 3and
plantations ownedbytheoccupier .Depreciation ofsuchitemsshouldbecalculated havingregardto
theirinitialcost(revaluedifnecessary )andprobableusefullife4.Thefollowingratesaregenerally
indicatedasaguide:
.Ratesofdepreciation onbuildingsandstructures :
.—wooden 5%
—wooden withsolidfoundations 4%
—ofpermanentmaterials 5 2%
H,heading24 Taxesonlandandbuildingsandrelatedcharges
Totaltaxes,ratesandotherchargespayableinrespectofownership offarmlandandbuildingsin
owneroccupation .
H,heading25 Fireinsurance offarmbuildings
Fireinsurancepremiums onfarmbuildingsandstructures inowneroccupation .
H,heading26 Rent
Rentpaidinrespectofallpropertyrented,whetherconstituting thewholeorpartonlyofthe
holding.Thisheadingcoversallrentalpayments ,whetherincashorinkind,directorindirect
(e.g.lifeannuity),inrespectoflandorbuildings .
Anysumpaidbythetenantinplaceofthe.landlordshouldbeincludedinthisitem,forexample :
propertytax,major(landlord-type )repairs,fireinsuranceofbuildings ,etc.,andalsonon-depreciable
investments inland;inthelattercase,iftheinvestment isamajorone,itcanbespreadoverseveral
consecutive accounting years.
H,heading27 Bankinterestandchargcsonborrowings 6
Interest,discount,andbankchargesinrespectofloanscontracted solelyforfarmingpurposes
(purchases oflandandequipment ,seasonalborrowings ).
1Thislatterexpenditure (shootingandfishing)shouldbetakenintoaccountonlywherethereisacorresponding entry(leasingofshootingorfishing
rights)intheoutputsection(G,heading17). '
2Nodepreciation calculation ismadeinrespectofland.
3Landimprovements include :fencing,drainage,irrigationworks(excludingequipment :pipes,spraynozzles,motorpumps,etc.)
4Wherethevaluesareestimated (currentusevalue)ateachvaluation,thefigurefordepreciation willbethevaluationchangefromoneyeartoanother,
takingintoaccountanymajorrepairs.
5Brick,stone,concrete ,etc.
6Thisentryisoptional .

OfficialJournaloftheEuropeanCommunities 207
H,heading28 Rentalvalueperhectareoflandinowneroccupation 1
Givetherentwhichwouldnormallybepaidbytheholderifherentedthelandownedbyhim2.
Rentalvalueoffarmbuildingsinowneroccupation 1
Givetherentwhichwouldnormallybepaidbytheholderifherentedthefarmbuildingsowned
byhim.H,heading29
H,headings288c29Rentalvalueperhectareofutilisedagricultural areaoflandandbuildingsinowneroccupation
(thisheadingmustbecompleted ).
H,heading30
H,column1Rentalvalueoflandandbuildings ,inowneroccupation 1
Totalrentalvalueofalllandandbuildingsinowneroccupation .
Expenditure anddepreciation
Thiscolumnincludesallpayments (cash,bankorpostalchequeaccount)madeduringtheaccount­
ingyear3plusthetotalsfordepreciation (headings 6and23).Entriesinthiscolumnareoptional .
Outgoings inkind
Totalsforoutgoings inkind(produce,useofproperty :land,buildingsorservices),entriesbeing
madeagainsttherelevantheadings .Entriesinthiscolumnareoptional .H,column2
H,column3 Valuation change
Toascertainthetrue'consumption 'ofproduction resources (rawmaterials ,services,etc.),the
expenditure andotheroutgoingsfortheaccounting year(columns 1and2)mustbeadjustedfor
anyvaluationchange(column3).
Thevaluationchangecomprises :
(a)anychangeincreditorsanddebtors :
(expenditure duringtheaccounting yearminuscreditorsatthestartoftheyearplusdebtors
atthestartoftheyearpluscreditorsattheendoftheyearminusdebtorsattheendofthe
year):
togetherwith,inrespect'of supplies,
(b)anyvaluationchangeinstocksinstoreandintheground (valuationofcultivations ).
Anyincreaseinvalueisdeductedfromexpenditure whencalculating costs,anydecreasebeing-
added.Suppliesandcultivations arevaluedatcost.
Entriesinthiscolumnareoptional .
TrueCosts H,column4
Totalsfortruecostsarethesumsofthefiguresincolumns1-3.
H,column5 Farmuse
Farmusereferstotheoutputoftheholdingusedbyitforfeedorseedpurposes .Noentry
forfarmuseshouldbemadeinrespectofforagecrops.Produceusedonthefarmshouldbe
valuedatex-farmprices.
Wheretherelevantsystematic andregularrecordsarenotasyetavailable ,thebreakdown of
farmuseofoutputasfeedamongthevariouscategories ofstockshouldbemadewiththe
directassistance oftheoperator .
1Thisentryisoptional .
2Rentalvaluesshouldtakeaccountoftheparticular situationoftheholding .Forexample,inthecaseofaholdingwherethereisonlyasingleparcelof
landinowneroccupation thevalueassessedshouldbeonthebasisoftherentcurrentlypaidforisolatedparcels.Ifontheotherhandtheareasinowner
occupation constitute arelativelylargeproportion oftheareaoftheholdingthebasisofassessment willbetherentpaidforacompleteholding,even
thoughtheareainquestionconsistofanumberofisolatedparcels.
3Anysumsreceivedfromtheresaleofsuppliesorbywayofrebatearedeductedfromtheamountofthecorresponding payments .

208 OfficialJournaloftheEuropeanCommunities
H,column6 Truecostsandfarmuse
Totalsoftruecostsandfarmuse—sumofcolumns4and5.
VALUATION DATA
Landandbuildings
Landandlandimprovements 1 I,heading1
Agricultural marketpriceoflandinowneroccupation ,takingaccountoflandimprovements (per­
manentfencing,drainage ,fixedirrigationworks,etc.).The-basistobetakenforvaluation ofland
isthepricenormallypaidintheregionforagricultural landofthesamekindandinthesame
situation .
I,heading2 Buildingsandstructures 1
Allbuildingsorstructures foragricultural use,includingrelatedinstallations (services (electricity ,
water),wallsandfences),whicharethepropertyoftheholder.Asregardsthefarmhouse ,only
premisesdirectlyusedforagricultural purposes (dairy,grainstorage,offices,staffaccommodation )
aretobetakenintoacount ;
Buildingsshouldbevaluedbytakingtheinitialvalue2(construction .orpurchaseprice),revalued
whereappropriate ,anddeductingdepreciation .
Permanent crops(treeandbushcropplantations )
Totalvalueoforchardsandotherplantations (excluding woodland ),whetheralreadyproducing
orstillimmature .Thevalueforsuchplantation isthetotalamountofinvestments madeupto
thetimeoffullproduction ,minusdepreciation uptothedateofvaluation .I,heading3
Farmcapital
Livestock I,heading4
Valueofstock,atestimatedex-farmprices.Forproduction andbreedingstock,incidental fluctu­
ationsinpricesshouldbeignored,onlynormalpricetrendsbeingtakenintoaccount.
I,heading5 Machinery andequipment (deadstock )
Thisitemissubdivided asfollows :.
50Tractors
Thecategoryincludes,inadditionto4-wheel,caterpillar ,andimplement carryingtractors,special­
isedmotorvehiclessuchasjeeps,Unimogs,etc.androadvehiclesadaptedforuseasagricultural
tractors .
51Motorcultivators
Single-axle motorvehiclesusedinagriculture ,horticulture orviticulture .
Allprivategardening equipment isexcluded (e.g.lawnmowers).
52Majorequipment
Equipment ofacertainvalueandinrespectofwhichadepreciation calculation ismade(cf.H,
heading6).
53Minorequipment
Allequipment notfallingwithinanyofthethreeprecedingcategoriesandinrespectofwhichno
depreciation calculation ismade.
1Separateentriesinrespectoflandandimprovements ontheonehandandbuildingsandstructures ontheotherareoptional (cols.1and3).Totalvalues
musthoweverbeshown(cols.2and4).
8Wheretheinitialvalueofbuildingscannotbeascertained ,thevalueshouldbeestimatedonthebasisofcurrentuse(currentusevalue).

OfficialJournaloftheEuropeanCommunities 209
Themarketvalueoftractorsandmotorcultivators isusuallyassessedbyreferencetoperiodically
published listsofsecond-hand tractorprices.
Themarketvalueofmajorequipment iscalculated bydeductingtheamountalreadywrittenofffrom
thepurchaseprice,revaluedasappropriate .
Forminorequipment thevaluegenerallytakenishalfthenewvalue.
Circulating capital
Circulating capitalconsistsofthefollowing :I,heading6
60Stocks1
Productsoftheholdingandstoredsupplies .
61Othercirculating capital1;
—Valueofcultivations (limitedtothevalueoffertilizer ,ameliorators ,seedandplantsusedfor
thegrowingcrop,andexcludingpermanent crops);
—holdingsofagricultural shares(sharesinco-operative groupsorothersimilarbodieswhose
servicesareusedbytheholding);
—sundrydebtors :
(a)short-term debtsinrespectofsalesofproduce ,orfixedassetsortheprovision ofservices;
(b)sumspaidinadvanceforgoodsorservices;
—cashbalances (inhand,atthebank,inpostalchequeaccount).
Sinceitisseldompossibletodetermineexactlytheamountofsuchcapital,thismaybeshownin
theformofanestimatemadeonsomestandardbasis—forexample50%oftotaltruecosts
(totalofentriesincolumn4ofheadingsH1-27)2.
Creditors 1
Sumsowingbytheholderinrespectofthebusiness .
Longtermloans(tenyearsandover).I,headings7-9
I,heading7
I,heading8
I,heading9
I,columns1-4Mediumtermloans(onetolessthantenyears).
Shorttermloans(lessthanoneyear)andcurrentcreditors
(sumsduetootherpersonsinrespectofthesupplyofgoodsorservicestotheholding,e.g.
purchases offertilizer ,contractoperations ).
Valuesatthestart(columns 1and2)andendoftheaccounting year(columns3and4)3.
Valuesatopeningandclosingvaluation .
J.MISCELLANEOUS INFORMATION
J,heading 1 UAAeffectively irrigated
Areaeffectively irrigatedduringtheaccounting year,whetherbyfixedworksorbymovableequip­
ment,andbywhatevermethod (sprinkling ,flooding).
J,heading2 Areaofheatedglass
Basicarea(glassarea)ofallglasshouses ,Dutchlightsandframesequippedwithheatingplant.
1Optionalentry.
2Inthiscase,thefigureforcirculating capitalwillrepresenttheaverageofthetwovaluations ,theopeningandclosingvaluations beingthesame.
3Entriesincolumns 1and3areoptional.

210 OfficialJournaloftheEuropeanCommunities
J,heading3 Areaofcoldglass
J,heading4
J,heading5Basicarea(glass-area)ofallglasshouses ,Dutchlightsandframesnotequippedwithheating
plant.Theareaofcloches,plasticsheetingandothertranslucent coveringforindividual plants
shouldalsobeincluded .
Averageweightofmilkcows
Liveweight ofanadultmilkcow.Iftherearecowsontheholdingofbreedsofmarkedly differing
sizes,thentheweightgivenshouldbethatforananimaloftheprincipalbreed.
GrazingdaysonhillorothergrazingsnotincludedintheUAA
Thepurposeofthisitemistoindicateforageavailabilities additional tothoseoftheUAAassuch.
Onlythosedaysonwhichhillorothernon-UAAgrazingsconstituted theprincipalsourceoffeedfor
stockshouldbetakenintoaccount ;thenumberofdaysshouldbeconvertedintocowgrazingdays.
Whereitisnotpossibletocalculatethenumberofcowgrazingdaysdirectly,acowgrazingday
mayberegardedastheequivalent ofawholeday'sgrazingby:
—onebovineorhorseoftwoyearsorover(includingunweaned animals),or
—twobovinesorhorsesoflessthan.twoyears,or
—fivegoats(withorwithoutkids),or
—sevensheep(withorwithoutlambs).
Numberoftractors J,heading6
Givethenumberoftractorsowned,whetheroutrightorjointly,andusedontheholdingduring
theaccounting year.
J,heading7 Numberofmotorcultivators
Givethenumberofmotorcultivators (includingallsingle-axle self-propelled machines )owned,
whetheroutrightorjointly,andusedontheholdingduringtheaccounting year.
J,heading8 Tractorpower
J,heading9Givethetotalhorsepower (nominal )ofalltractorsowned,whetheroutrightorjointly,1andusedon
theholdingduringtheaccounting year.
Motorcultivator power
Givethetotalhorsepower (nominal )ofallmotorcultivators (includingallsingle-axle self-propelled
machines )owned,whetheroutrightorjointly,1andusedontheholdingduringtheaccounting year.
J,headings10-13 Exceptional itemsofprofitorloss
Theseareitemsofprofitorlossrelatingtoformeraccounting years.Thustheyconstituteaccounting
adjustments andshouldbetakenintoaccountonlyifthesumsinvolvedaresubstantial .
Theycomprisethefollowing 2:
itemsrelatingtopreviousaccounting years:
costsoroutputitemsincludedinthecurrentyear'saccountsbutrelatingtoformeraccounting
years;
saleofstocks:J,heading10
J,heading11
J,heading12
J,heading13differences betweenestimatedvaluesofproductsatthetimeofvaluationandpricesactuallyrealised,
wheresuchdifferences maynotproperlybeincludedinthecurrentyear'saccounts ;
debtors :
baddebts;debtspaidafterbeingwrittenoffatapreviousvaluation ;
other3.
1Thetotalfigureforthehorsepower oftractorsandmotorcultivators ownedjointlyshouldbetaken,irrespective oftheamountoftheholder'sshare.
2Profititemsshouldbeindicated byaplussign(+)>lossesbyaminus(-).
3Whereentriesaremadeagainstthisheading,specificdetailsshouldbegiveninthe'Remarks'section(TableK).

1Entriesinrespectoftypesofoccupancy equivalent toshare-cropping willappearagainstheadingC4.
2Columns 1and2whenaddedtogethershouldbeequaltothetotalsumsenteredinrespectofthecorresponding headingsincolumn?E14,G12,H4,12
andI4OfficialJournaloftheEuropeanCommunities 211
K.REMARKS
TableKisintendedforconcisecomments ofanykindon:
—thereturningholding,particularly asregardsanypeculiarities whichmightexplainanexceptionally
loworhighlevelofincome ;
—anyproblemswhichmayhavearisenincompiling andverifyingthefarmreturn.
Remarksshouldbedatedandshouldincludethenameofthebodyresponsible forthem(account­
ancyoffice,liaisonagency).
L.SHARE-CROPPING
InsertionNo1istobecompleted whereanypartoftheutilizedagricultural area(UAA)isshare­
cropped (c.f.definition underheadingG3orheldundersomeequivalent typeofoccupancy 1.
Output—Costs—Income L,section (a),
headings1-13Entriesagainstheading1-13insection(a)shouldbethesameasthoseforthecorresponding
itemsinTablesE,G(Output )andH(Costs).
Valuation data L,section(b)
headings1-5
L.section (c)Entriesagainstheadings1-5insection (b)shouldbethesameasthoseinTableI(Valuation
data).
Doestheholdingformpartofalargerholdingofthe'fattoria'type?
Thepurposeofthisquestionistomakeitpossibletodistinguish fromshare-cropping holdings
ingeneralthosewhichareintegrated intoalargerholding,onwhichtheyaredependent for
certainproduction resourcesandservices (fattoriitype).
L,columns 1and3Amountofshare-cropper 'sshare*.
L,columns2and4Amountoflandlord'sshare2.