134 OfficialJournaloftheEuropeanCommunities
22.6.68 OfficialJournaloftheEuropeanCommunities NoL140/1
REGULATION (EEC)No746/68OFTHECOMMISSION
of20June1968
amendingandamplifyingRegulationNo118/66/EEContheformofreturnforthe
farmaccountancydatanetwork
THECOMMISSION OFTHEEUROPEAN COM­
MUNITIES,tationandextensionofthecodingsystemforsuch
data;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeopinionoftheCommunity
CommitteefortheFarmAccountancyDataNetwork;
HASADOPTED THISREGULATION :
Article1
ThefollowingshallbesubstitutedforthesoleArticle
ofCommission RegulationNo118/66/EEC2of
29July1966ontheformoffarmoffarmreturnto
beusedforthepurposeofdeterminingincomesof
agriculturalholdings:
'1.Thetypeofaccountancydatatobegiven
inafarmreturnshallbeaslaiddowninAnnexI;
therelevantdefinitionsandinstructions shallbe
thoselaiddowninAnnexII.
2.Farmreturnsmaybesubmitted:HavingregardtotheTreatysettinguptheEuropean
EconomicCommunity ;
HavingregardtoCouncilRegulationNo79/65/EEC1
of15June1965settingupanetworkforthecollec­
tionofaccountancydataontheincomesandbusiness
operationofagriculturalholdingsintheEuropean
EconomicCommunity,andinparticularArticle7
thereof;
Whereasthenumberoffarmreturnsjustifiesthe
useofappropriateequipmentforprocessingthe
accountancydatacontainedtherein;whereasthis
necessitatesthetranscriptionofsuchdataonto
punchedcardsormagnetictapes;
Whereasincertaincasestheaccountancydataor
theirconstituentitemsarealreadyrecordedon
punchedcardsormagnetictapesbeforetransmission
ofthefarmreturntotheCommission ;
Whereas,inthesecircumstances andinordertobring
aboutanimprovement oforganisationinthedata
network,provisionshouldbemadeforfarmreturns
tobesubmittedintheformofpunchedcardsor
magnetictapes,preparedinaccordancewithastan­
dardinstructionsheet;
Whereasthesubmissionofaccountancydataon
punchedcardsormagnetictapesrequiresanadap­—intheformlaiddowninAnnexI;or
—intheformofpunchedcardspreparedin
accordancewiththeprovisionsofAnnexIII;
or
—intheformofmagnetictapespreparedin
accordancewiththeprovisionsofAnnexIV.
3.Thecodingsystemtobeusedforrecording
itemsofdatanotcodedinAnnexIshallbeas
setoutinAnnexV.'
Article2
1.AnnexesIII,IVandVappendedtothisRegu­
lationshallbeaddedtoRegulationNo118/66/EEC.1OJNo109,23.6.1965,p.1859/65.
2OJNo148,10.8.1966,p.2701/66.

OfficialJournaloftheEuropeanCommunities 135
Article3 2.ThefourthparagraphofheadingElinAnnexII
toRegulationNo118/66/EEC,1togetherwiththe
corresponding footnote,isherebydeleted. ThisRegulationshallcomeintoforcethedayfollow­
ingitspublicationintheOfficialJournalofthe
EuropeanCommunities .
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,20June1968.
FortheCommission
ThePresident
JeanREY
OJNo148,10.8.1966,p.2714/66.

136 OfficialJournaloftheEuropeanCommunities
ANNEX 111
REPRESENTATION OFACCOUNTANCY DATAONPUNCHED CARDS
1.Punchedcardsbearingaccountancydatashouldbesetoutasfollows:
—columns1to9forthereferencenumberoftheholding,thedivisionnumberasshownin
AnnexIIItoCouncilRegulationNo91/66/EEC1beingenteredincolumns1and2;
—columns10and11forthecardcode:
—theremainingcolumnswillbefortheaccountancydata;
—oncard01,columns12to14willbeforthetypeoffarmingclass'number ,column15for
theareaclassnumber,column16forthelabourclassnumberandcolumn17forthe
typeofoccupancyclassnumber.
Theitemsofthefarmreturnformtowhichthevarioussectionsofeachcardrelateareindicated
asfollows:
—capitallettersrefertotheTablesintheform(cf.AnnexI);
—figuresbeforetheobliquesign(/)refertoheadingcodenumbers2;
—figuresaftertheobliquesign(/)refertocolumnnumbers.
2.Entrieswhereacross(X)isprovidedforshouldbetranscribedbymeansofthefollowing
code:
—TableD(columns1,2,4and5):1;
—TableC(column2):numberoftherelevantheading;
—TableL,entry27:'Yes':1;'No':0.
3.Whereaproductiscroppedinanumberofdifferentways(maincrop,combinedcrop,follow­
oncrop),thereshouldbeaseparatecardforthatproductinrespectofeachtypeofcropping.
Thefirstofsuchcardswillgive,inadditiontothecodenumberandthefigurefortherelevant
croparea,thedataenteredincolumns4to16ofTableE;theothercard(orcards)willshow
onlythecodenumberandtherelevantcroparea.
4.Forhorticulturalproducts,therewillbeonecardpreparedonwhichboththecodenumber
(200..)andthebasichorticulturalareawillbeentered,aswellasseparatecards
foreachindividualproduct.
Thelattercardswillcontain,inadditiontotherelevantcodenumber,thecroppedareaand
thedataenteredincolumns4to16ofTableE.
5.Whereaholdingprocessesthewholeofitsproductionofoneormorecrops(e.g.wine,olive
oil,etc.),eachsuchcropwillhaveacardshowingonlythecodenumberoftheunprocessed
productandtherelevantcroparea;therewillbeaseparatecardfortheprocessedproduct
containingthecodenumber(seeAnnexV)andthedatashownincolumns4to16ofTableE.
Whereaholdingprocessesonlyapartofitsproductionofoneormorecrops(e.g.grapes
andwine,oliveoil,etc.),eachsuchcropwillhaveacardshowingthecodenumber
oftheunprocessedproduct,thetotalareaforthecropandthedatainrespectoftheunpro­
cessedproductwhichappearincolumns4to16ofTableE.
Therewillbeaseparatecardfortheprocessedproductcontainingthecodenumberofthe
product(seeAnnexV)andtherelevantdatashownincolumns4to16ofTableE3.
6.Punchedcardsshouldbeforwardedtogetherwithalistgiving:
—thenumbersofthereturningholdingswhosedataappearonthepunchedcards;
—foreachholding,theinformationshowninTableK.
7.Punchedcardsmustbepreparedinaccordancewiththeinstructionsheetoverleaf;where
thefiguresinanentrydonottakeupallthespacesallocatedtheyshouldbejustifiedtothe
rightandtheunfilledspacesleftblank.
1OJNo121,4July1966,p.2249/66.
8Thesearenothowevershownontheinstructionsheet:
—inrespectofTablesEandG,inwhichaseparatelineisprovidedforeachproduct;
—inrespectofTableC,column2;entriesinthecolumn,whichwillbeintheformofacrossonly,shouldberepresented
bythenumberoftherelevantheading.
3Wherethereturnissubmittedinhandwrittenortypedform,thereareseparatelinesforcropandprocessedproduct.

OfficialJournaloftheEuropeanCommunities 137

138 OfficialJournaloftheEuropeanCommunities

OfficialJournaloftheEuropeanCommunities 139

140 OfficialJournaloftheEuropeanCommunities
ANNEXIV
REPRESENTATION OFACCOUNTANCY DATAONMAGNETIC TAPES
1.Magnetictapeswillcontainthepicturesofthepunchedcardspreparedinaccordancewith
theprovisionsofAnnexIII.
2.Alltheentriesforanyonefarmshouldbeonthesametape.
Entriesshouldbeinblocksoften.
Thedensityofthetapeusedforconversionofcarddatamaybechosenfromamongthe
followingIBMstandards :
—for7-tracktapes:200,566or800bpi,
—for'9-tracktapes:800or1600bpi.
3.TapesshouldbeforwardedtotheCommissiontogetherwithalistgiving:
—thenumbersofthereturningholdingswhosedataappearonthetapes;
—foreachholding,theinformationshowninTableK.

OfficialJournaloftheEuropeanCommunities 141
ANNEXV
CODING
Whatevertheformofpresentationchosen(AnnexI,AnnexIIIorAnnexIV)forreturningthe
farmdatapreparedinaccordancewithAnnexII,thefollowingcodingsystemmustbeused:
I.Typeoffarmingcode
Thecodingfortypeoffarmingisasfollows:
TypeoffarmingcodeasgiveninAnnexIItô
RegulationNo91/66/EECCodetobeused
forheadingA4
11A 111
11B. 112
11T 110
12 120
13 130
14 140
22C 223
22D 224
22E 225
22T 220
21 210
23 230
24 240
33F 336
33G 337
33T 330
31 310
32 320
34 340
44H 448
44K 449
44T 440
41 410
42 420
43 430
55 550
II.Familyrelationshipandtypeofworkofpersonshavingworkedontheholdingduringthe
accountingyear
AcardisprovidedforeachlineinTableDofthefarmreturnform,withtheexceptionofthe
linesforTotalsIandII.Thecardcodeshouldindicatefamilyrelationshiptotheholderas
follows:

142 OfficialJournaloftheEuropeanCommunities
CardCode
10:Operator
11:Holder'sspouse
12:Relativeintheascendingline,whetherdirectorcollateral,ofholderorspouse(father,
mother,grandfather,grandmother ,uncle,aunt,etc.)
13:Relativeinthedescendingline,whetherdirectorcollateral,ofholderorspouse(child*
grandchild,etc.)
14:Brotherorsisterortheirspouseofholderorspouse
15:Otherrelativeoftheholder
16:Hiredworker(notrelatedtotheholder)
17:Paidcasualorseasonalworker
18:Total.
Typeofworkdoneshouldbeindicatedbytheuseofoneofthefollowingcodenumbers:
0:Operator
1:Non-manualworker(secretary,accountant,etc.)
2:Personemployedprimarilytodrivetractorsorotherself-propelled vehicles(tractor
driver)
3:Personemployedprimarilytolookafterlivestock
4:Apprentice,trainee
5:Otherworker
6:Paidcasualorseasonalworker.
III.Cropproducts
Thecodenumberforcropproductswillconsistoffivefigures.
Thefirstthreefiguresrepresentthecrop.
Thefourthfigurerepresentsthetypeofcropping:
1:Maincrop
2:Combinedcrop
3:Follow-upcrop
4:Multiplecropping
0:Notapplicable(by-product,processedproduct),
Thefifthfigurerepresentsthemethodofcultivation:
1:Field-scalecrop
2:Intensiveoutdoorhorticulturalcrop
3:Glasshousecrop
0:Notapplicable (by-product,processedproduct).

OfficialJournaloftheEuropeanCommunities 143
Codenumber121.Agriculturalcrops
Cerealsforgrainproduction 3
Commonwheatandspelt
Durumwheat
Rye
Barley
Oats
Mixedcorn
Maize
Rice111..
112..
113..
114..
115..
116..
117..
118..
119.. Othercereals(buckwheat,millet,sorghum)
Drypulses3
Drypulses(peas,chickpeas,beans(haricot,broadandfield),
lentils,soyabeans,mixturesofdrypulses,mixturesofdrypulses
andcereals) 121
Rootsandtubers
Potatoes4
Sugarbeet5
Otherrootsandtubers5(sweetpotatoes,swedes)
Oilseedandfibreplants
Castorbean3
Colza3
Otheroilseedplants3(rape,poppy-seed,sunflower,sesame,
groundnuts )131..
132..
133..
141..
142..
143..
144..
145..
146..Hemp5
Flax5
Otherfibreplants5(cotton)
Miscellaneous arablecrops6
Hops5
Tobacco5
Roastingchicory5151.
152.
153.
154...Medicinalplants,aromaticsandspices;mustard,caraway,
canary-seed,saffron,sweetsorghum,broommillet5
Seedcrops(excludingcereals,drypulses,potatoes,oilseeds
andhorticulturalseeds)
Otherarablecrops155
156
10:Maincrop;2:Combinedcrop;3:Follow-oncrop;4:Multiplecropping;0:Notapplicable.
!1:Field-scalecrop;2:Intensiveoutdoorhorticulturalcrop;3:Glasshousecrop;0:Notjapplicable .
aIncludingseed.
4Includingnewandseedpotatoes.
5Excludingseed.
8Excludinghorticulturalcrops.

144 OfficialJournaloftheEuropeanCommunities
2.Horticulturalcrops
Codenumber12
Horticulturalcrops(basichorticulturalarea)
Flowerbulbsandtubers
Flowersandornamentalplants
Vegetableandflowerseeds
Cabbagesforhumanconsumption
Brusselssprouts
Cauliflower
Kohlrabi
Broccoli
Beetroot(redbeet)
Leafbeet
Carrots
Parsnips
Salsify,scorzonera
Celery,celeriac
Parsley
Fennel
Leeks
Garlicandshallot
Chives
Onions
Saladlettuces(cabbageandcos)
Cornsalad
Endive
Spinach
Orach
Greenpeas
Greenbeans
Broadbeans
Asparagus
Blanched(salad)chicory
Wildchicory
Globeartichokes
Cardoon
Cucumbers
Gherkins
Rhubarb
Aubergines
Sweetpeppers
Water-melons200
211
212
213
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
11:Maincrop;2:Combinedcrop;3:Follow-oncrop;4:Multiplecropping;0:Notapplicable.
*1:Field-scalecrop;2:Intensiveoutdoorhorticulturalcrop;3:Glasshousecrop;0:Notapplicable.

OfficialJournaloftheEuropeanCommunities 145
Codenumber12
Pumpkins
Marrowsandcourgettes
Horse-radish
Turnipsofalltypes
Radishes
watercress257.
258.
259.
260.
261.
262.
263.
264.
265.
299.Tomatoes
Melons
Strawberries
Otherfreshvegetables
3.Fruitcrops
Applesotherthanforcider(standardtree)
Applesotherthanforcider(bushtree)
Ciderapples
Pearsotherthanforperry(standardtree)301.
302.
303.
304.
305.
306.
307.
308.
309.
310.
311.
312.
313.
314.
315.
316.
317.
318.
319.
320.
321.
322.
323.
324.
325.
326.
327.
328.Pearsotherthanforperry(bushtree)
Perrypears
Quinces
Cherries
Plums3
Apricots
Peaches
Walnuts
Hazelnuts
Almonds
Sweetchestnuts
Pistachios
Redandwhitecurrants
Blackcurrants
Raspberries
Gooseberries
Blackberries
Mulberries
Oranges
Tangerinesandmandarins
Lemons
Citrons,cumquats
Limes
Bergamots
11:Maincrop;2:Combinedcrop;3:Follow-oncrop;4:Multiplecropping;0:Notapplicable.
21:Field-scalecrop;2:Intensiveoutdoorhorticulturalcrop;3:Glasshousecrop;0:Notapplicable.
sIncludingdamsons,greengages,mirabelles.

146 OfficialJournaloftheEuropeanCommunities
Codenumber12
Figs
Medlars
Persimmons
Carobs
Sorb-apples
Pomegranates
Pinekernels
Pricklypears
Otherfruit329
330
331
332
333
334
335
336
399
4.Vineproducts
Tablegrapes
Winegrapes
Vinenurseryproductsandrootstock401'
402
403
5.Olivegrowingproducts
Olivesforeating
Olivesforproductionofoil501
502
6.Otherpermanentcrops
Nurseryproductsotherthanvinenurseryproducts8
Osier,rushes,bamboos
Poplars4
Otherpermanentcrops(mulberryleaves,manna,sumac)601
602
603
699
7.Processedproducts
Alcoholfromagriculturalproducts
Otherprocessedagriculturalproducts
Processedhorticulturalproducts
Fruitspirits
Ciderandperry
Otherprocessedfruitproducts
Wine
Grapemust
Fortifiedwines(liqueurwines)
Spiritsdistilledfromwineorgrapemarc
Otherprocessedvineproducts
Oliveoil
Otherprocessedoliveproducts
Otherprocessedproducts71100
71900
72900
73100
73200
73900
74100
74200
74300
74400
74900
75100
75900
79900
11:Maincrop;2:Combinedcrop;3:Follow-oncrop;4:Multiplecropping;0:Notapplicable .
*1:Field-scalecrop;2:Intensiveoutdoorhorticulturalcrop;3:Glasshousecrop;0:Notapplicable .
8Excludingnurseryproductsgrownforthefarm'sownneeds.
4Excludingforestpoplars.

OfficialJournaloftheEuropeanCommunities 147
Codenumber12
8.By-products
Straw
Beettops81100
81200
81900
82900
83900
84900
85900
89900Otheragriculturalby-products
Horticulturalby-products
Fruitby-products
Vineby-products
Oliveby-products
Otherby-products
11:Maincrop;2:Combinedcrop;3:Follow-oncrop;4:Multiplecropping;0:Notapplicable.
21:Field-scalecrop;2:Intensiveoutdoorhorticulturalcrop;3:Glasshousecrop;0:Notapplicable.