Commission Implementing Regulation (EU) 2019/1975 of 31 October 2019 amending Implementing Regulation (EU) 2015/220 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
Date: 2019-10-31
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: Czechia, Denmark, agricultural holding, agricultural structure, data collection, economic accounts for agriculture, economic analysis, farm accountancy data network, farm income




L_2019308EN.01000401.xml










29.11.2019   


EN


Official Journal of the European Union


L 308/4








            COMMISSION IMPLEMENTING REGULATION (EU) 2019/1975
of 31 October 2019
         
amending Implementing Regulation (EU) 2015/220 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


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (1), and in particular the third subparagraph of Article 5(1), Articles 5a(2), 5b(7), 6(5) and 7(2), the third and fourth subparagraphs of Article 8(3) and Article 19(3) thereof,

Whereas:







(1)


Due to the adoption of Regulation (EU) 2018/1091 of the European Parliament and of the Council (2) and Commission Implementing Regulation (EU) 2018/1874 (3), which introduced the Integrated Farm Statistics (IFS), the Union typology for agricultural holdings set out in Commission Implementing Regulation (EU) 2015/220 (4) needs to be adapted.












(2)


The type of farming and the economic size of the holding is to be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and to introduce the concept of ‘standard output coefficient’ for that purpose. Those standard output coefficients need to be established by product and in line with the list of variables of the IFS set out in Annex III of Regulation (EU) 2018/1091 and described in Annex I to Implementing Regulation (EU) 2018/1874 and a correspondence between the variables of the IFS and the headings of the farm return of the Farm Accountancy Data Network (FADN) needs to be established. The relevant products for which a standard output coefficient is required should be defined in Implementing Regulation (EU) 2015/220 rather than in Regulation (EU) 2018/1091.












(3)


Articles 11 to 14 of Implementing Regulation (EU) 2015/220 set out detailed procedures in relation to the standard fee. In order to facilitate the network operations of collection of accountancy data on the incomes and business operation of agricultural holdings in the Union, the responsibilities in relation to due completion of the farm returns and to the standard fee need to be clarified. In addition, in accordance with Article 19(2) of Regulation (EC) No 1217/2009, it is appropriate to specify that costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies are under the responsibility of the Member States.












(4)


In order to support earlier availability, completeness and increased quality of accountancy data submitted by Member States, the deadlines for data transmission and the procedure in relation to the payment of the standard fee have been reviewed by the Commission and consequently, there is a need to modify them. They are linked to the timing of delivery and completeness of the FADN data delivered to the Commission.












(5)


Following the request of Czechia and Denmark to change the number of returning holdings and threshold of economic size due to structural changes in agriculture, it is appropriate to allow those Member States to revise their selection plans or threshold of economic size for the accounting year 2020 and to redistribute or adjust the number of returning holdings accordingly.












(6)


Annex IV to Implementing Regulation (EU) 2015/220 provides the correspondence table linking Implementing Regulation (EU) 2018/1874 and the FADN farm returns. In this annex, the terms ‘standard output’ and ‘standard output coefficient’ should be defined. There is a need to align the correspondence table in that Annex to reflect the definition of variables in Regulation (EU) 2018/1091 and Implementing Regulation (EU) 2018/1874.












(7)


In Annex VI to Implementing Regulation (EU) 2015/220, the principles for calculation of ‘standard output’ and ‘standard output coefficient’ should be defined. They should be calculated for each relevant product and for each region by the Member States. In order to avoid potential errors and provide basis for reflection on a common methodology, Member States should be required to submit their methodology(ies) for calculating their respective standard output coefficients to the Commission.












(8)


Annex VIII to Implementing Regulation (EU) 2015/220 sets out the form and layout of the accountancy data contained in the farm returns. For the sake of clarity, that Annex should be adapted to reflect the abolition of the sugar quota and the resulting changes to the notification obligations as set out in Commission Implementing Regulation (EU) 2017/1185 (5), the need to align the depreciation of ‘biological assets – plants’ to the international accounting standards, the need to align the names of the standard output coefficients to the names used in Implementing Regulation (EU) 2018/1874 and the new codes introduced by Regulation (EU) 2017/2393 of the European Parliament and of the Council (6).












(9)


Implementing Regulation (EU) 2015/220 should therefore be amended accordingly.












(10)


Having regard to the nature of the amendments, this Regulation should apply as from the accounting year 2020.












(11)


The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network,





HAS ADOPTED THIS REGULATION:



Article 1
Implementing Regulation (EU) 2015/220 is amended as follows:






(1)


Article 6 is replaced by the following:

‘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.’;












(2)


in Article 11, the following second paragraph is added:

                              ‘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.’;










(3)


in Article 13, the following third, fourth and fifth paragraphs are added:

                              ‘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.’;










(4)


in Article 14(4), the first subparagraph is replaced by the following:

‘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.’;











(5)


Annexes I, II, IV, VI and VIII are amended in accordance with the Annex to this Regulation.






Article 2
This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union.
It shall apply from the accounting year 2020.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 31 October 2019.


For the Commission


The President

Jean-Claude JUNCKER
            





(1)  
            OJ L 328, 15.12.2009, p. 27.

(2)  Regulation (EU) 2018/1091 of the European Parliament and of the Council of 18 July 2018 on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011 (OJ L 200, 7.8.2018, p. 1).

(3)  Commission Implementing Regulation (EU) 2018/1874 of 29 November 2018 on the data to be provided for 2020 under Regulation (EU) 2018/1091 of the European Parliament and of the Council on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011, as regards the list of variables and their description (OJ L 306, 30.11.2018, p. 14).

(4)  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 (OJ L 46, 19.2.2015, p. 1).

(5)  Commission Implementing Regulation (EU) 2017/1185 of 20 April 2017 laying down rules for the application of Regulations (EU) No 1307/2013 and (EU) No 1308/2013 of the European Parliament and of the Council as regards notifications to the Commission of information and documents and amending and repealing several Commission Regulations (OJ L 171, 4.7.2017, p. 113).

(6)  Regulation (EU) 2017/2393 of the European Parliament and of the Council of 13 December 2017 amending Regulations (EU) No 1305/2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD), (EU) No 1306/2013 on the financing, management and monitoring of the common agricultural policy, (EU) No 1307/2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy, (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products and (EU) No 652/2014 laying down provisions for the management of expenditure relating to the food chain, animal health and animal welfare, and relating to plant health and plant reproductive material (OJ L 350, 29.12.2017, p. 15).




ANNEX
Annexes I, II, IV, VI and VIII to Implementing Regulation (EU) 2015/220 are amended as follows:






(1)


in Annex I, the entries related to Czechia and Denmark are replaced by the following:






‘Czechia


15 000 




Denmark


25 000 ’














(2)


in Annex II, the entries related to Czechia and Denmark are replaced by the following:







‘745


CZECHIA


1 282 




370


DENMARK


1 600 ’














(3)


Annex IV is amended as follows:






(a)


the following definitions are inserted before Part A:

                                    ‘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.’














(b)


Parts A and B are replaced by the following:
‘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)’;


















(4)


Annex VI is replaced by the following:


‘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 (*1).










(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 (*2). 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.






                        ;
(*1)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing 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 (OJ L 321, 7.11.2014, p. 2)."
                        

(*2)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1)."
                        










(5)


Annex VIII is amended as follows:






(a)


Table E is replaced by the following:

‘Table E


Quotas and other rights







Category of quota or right


Code(*)

















 


 


Columns




Group of information


Owned quota


Rented in quota


Rented out quota


Taxes





N




I




O




T






QQ



Quantity at the end of the accounting year


 


 


 


-





QP



Quota purchase


 


-


-


-





QS



Quota sold


 


-


-


-





OV



Opening valuation


 


-


-


-





CV



Closing valuation


 


-


-


-





PQ



Payments for quota leased or rented in quota


-


 


-


-





RQ



Receipts from leasing or renting out quota


-


-


 


-





TX



Taxes


-


-


-


 













Code(*)


Description




50


Organic manure




60


Entitlements for payments under basic payment scheme




The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.
The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D “Assets”. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.
Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D “Assets”, H “Inputs” and/or I “Crops”.
The following categories must be used:






50.


Organic manure










60.


Entitlements for payments under the basic payment scheme.




The following groups of information must be used:

E.QQ. Quantity (to be recorded for columns N, I, O only)
The units to be used are:






—


Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,










—


Category 60 (basic payment scheme): number of entitlements/ares





E.QP. Quota purchased (to be recorded for column N only)
The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.QS. Quota sold (to be recorded for column N only)
The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.OV. Opening valuation (to be recorded for column N only)
The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

E.CV. Closing valuation (to be recorded for column N only)
The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

E.PQ. Payments for quota leased or rented in quota (to be recorded for column I only)
Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H “Inputs”.

E.RQ. Receipts from leasing or renting out quota (to be recorded for column O only)
Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (“Other”) in Table I “Crops”.

E.TX. Taxes, additional levy (column T)
Amount paid.
COLUMNS IN TABLE E
Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.’;










(b)


in Table H, the fourth subparagraph is replaced by the following:

                                    ‘Where the costs indicated are for the total “consumption” of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.’;










(c)


in Table I, the second table, with codes for the category of crop, is replaced by the following:






‘Code (*)


Description





Cereals for the production of grain (including seeds)





10110


Common wheat and spelt




10120


Durum wheat




10130


Rye and winter cereal mixtures (maslin)




10140


Barley




10150


Oats and spring cereal mixtures (mixed grain other than maslin)




10160


Grain maize and corn-cob mix




10170


Rice




10190


Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)





Dried 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




10300


Potatoes (including early potatoes and seed potatoes)




10310


- of which potatoes for starch




10390


- of which other potatoes




10400


Sugar beet (excluding seed)




10500


Other root crops n.e.c.





Industrial crops





10601


Tobacco




10602


Hops




10603


Cotton




10604


Rape and turnip rape seeds




10605


Sunflower seed




10606


Soya




10607


Linseed (oil flax)




10608


Other oil seed crops n.e.c.




10609


Fibre flax




10610


Hemp




10611


Other fibre crops n.e.c.




10612


Aromatic, medicinal and culinary plants




10613


Sugar cane




10690


Energy and other industrial crops n.e.c.





Fresh vegetables, melons and strawberries of which:






Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover





10711


Fresh vegetables (including melons) and strawberries — Open field




10712


Fresh vegetables (including melons) and strawberries — Market gardening




10720


Fresh vegetables (including melons) and strawberries under glass or high accessible cover





Details for all sub-categories of ‘fresh vegetables (including melons) and strawberries’:





10731


Cauliflower and broccoli




10732


Lettuce




10733


Tomatoes




10734


Sweet corn




10735


Onions




10736


Garlic




10737


Carrots




10738


Strawberries




10739


Melons




10790


Other vegetables





Flowers and ornamental plants (excluding nurseries)





10810


Flowers and ornamental plants (excluding nurseries)




10820


Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover





Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’





10830


Flower bulbs, corms and tubers




10840


Cut flowers and flower buds




10850


Flowering and ornamental plants





Plants harvested green





10910


Temporary grasses and grazings





Other plants harvested green





10921


Green maize




10922


Leguminous plants harvested green




10923


Other plants and cereals (excluding green maize) harvested green n.e.c.





Seeds and seedlings and other arable land crops





11000


Seeds and seedlings




11100


Other arable land crops





Fallow land





11200


Fallow land





Kitchen gardens





20000


Kitchen gardens





Permanent grassland





30100


Pasture and meadow, excluding rough grazings




30200


Rough grazings




30300


Permanent grassland no longer used for production purposes and eligible for the payment of subsidies





Permanent crops






Fruit species, of which:





40101


Pome fruits




40111


- of which apples




40112


- of which pears




40102


Stone fruits




40113


- of which peaches and nectarines




40115


Fruit from subtropical and tropical climate zones




40120


Berries (excluding strawberries)




40130


Nuts





Citrus plantations





40200


Citrus fruits




40210


- of which oranges




40230


- of which lemons





Olive plantations





40310


Table olives




40320


Olives for oil production (sold in the form of fruit)




40330


Olive oil




40340


Olive by-products





Vineyards





40411


Wine with protected designation of origin (PDO)




40412


Wine with protected geographical indication (PGI)




40420


Other wines




40430


Grapes for table use




40440


Grapes for raisins




40451


Grapes for wine with protected designation of origin (PDO)




40452


Grapes for wine with protected geographical indication (PGI)




40460


Grapes for other wines




40470


Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm




40480


Vine by-products (marc, lees)





Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations





40500


Nurseries




40600


Other permanent crops




40610


- of which Christmas trees




40700


Permanent crops under glass or high accessible cover




40800


Growth of young plantations





Other land





50100


Unutilised agricultural land




50200


Wooded area




50210


- of which short rotation coppices




50900


Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.)




60000


Cultivated mushrooms





Other products and receipts





90100


Receipts from renting out agricultural land




90200


Compensation by crop insurance not allocable to specific crops




90300


Crop by-products other than from olives and vine




90310


Straw




90320


Sugar beet tops




90330


Other by-products




90900


Other’














(d)


Table J is replaced by the following:

‘Table J


Livestock production

Structure of the table






Category of livestock


Code (*)
















 


 


Columns




Group of Information


Average number


Number


Value





A




N




V






AN



Average number


 


-


-





OV



Opening valuation


-


 


 





CV



Closing valuation


-


 


 





PU



Purchases


-


 


 





SA



Total Sales


-


 


 





SS



Sales for slaughtering


-


 


 





SR



Sales for further rearing/breeding


-


 


 





SU



Sales with unknown destination


-


 


 





FC



Farmhouse consumption


-


 


 





FU



Farm use


-


 


 













Code (*)


Description





100



Equidae





210



Bovine animals less than 1 year old, male and female





220



Male bovine animals, 1 to less than 2 years old





230



Heifers, 1 to less than 2 years old





240



Male bovine animals, 2 years old and over





251



Breeding heifers





252



Heifers for fattening





261



Dairy cows





262



Buffalo dairy cows





269



Non-dairy cows





311



Breeding female sheep





319



Other sheep





321



Breeding female goats





329



Other goats





410



Piglets, live weight of under 20 kg





420



Breeding sows, live weight 50 kg and over





491



Pigs for fattening





499



Other pigs





510



Poultry — broilers





520



Laying hens





530



Other poultry





610



Breeding female rabbits





699



Other rabbits





700



Bees





900



Other animals





Categories of livestock

The following categories of livestock should be distinguished:






100.


Equidae
Includes also race- and riding horses, donkeys, mules, hinnies etc.










210.


Bovine animals, less than 1 year old, male and female










220.


Male bovine animals, 1 to less than 2 years old










230.


Heifers, 1 to less than 2 years old
Excluding female bovine animals which have calved.










240.


Male bovine animals, 2 years old and over










251.


Breeding heifers
Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding.










252.


Heifers for fattening
Female bovine animals 2 years old or over which have not yet calved and which are not intended for breeding.










261.


Dairy cows
Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.










262.


Buffalo dairy cows
Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows.










269.


Non-dairy cows






1.


Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.










2.


Cows for work.










3.


Non-dairy cull cows (whether or not fattened before slaughter).








Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and/or female buffaloes.






311.


Breeding female sheep
Ewes 1 year old or over intended for breeding.










319.


Other sheep
Sheep of all ages excluding breeding female sheep.










321.


Breeding female goats










329.


Other goats
Goats other than breeding females.










410.


Piglets, live weight of under 20 kg
Piglets of less than 20 kg live weight.










420.


Breeding sows, live weight 50 kg and over
Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).










491.


Pigs for fattening
Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 ‘Other pigs’).










499.


Other pigs
Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).










510.


Poultry — broilers
Table chickens. Excluding laying hens and cull hens. Not including chicks.










520.


Laying hens
Including pullets, laying hens, cull hens and breeding cocks for laying hens when these are stalled as laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.










530.


Other poultry
Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding those mentioned above for laying hens). Includes breeding females. Not including chicks.










610.


Breeding female rabbits










699.


Other rabbits










700.


Bees
To be indicated in number of occupied hives.










900.


Other animals
Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).’;














(e)


in Table M, the following three entries are added at the end of table listing the categories to be selected:










‘Code (*)


Group


Description of categories


Columns





N




V




T





10320


AI


Areas with Miscanthus



 


-


-




10321


AI


Areas with Silphium perfoliatum



 


-


-




10322


AI


Land lying fallow for melliferous plants (pollen and nectar rich species)


 


-


-’














(*1)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing 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 (OJ L 321, 7.11.2014, p. 2).

(*2)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).’


(1)  The variables SO_CLND019 (Other root crops n.e.c.), SO_CLND037 (Plants harvested green from arable land), SO_CLND049 (Fallow land), SO_CLND073_085 (Kitchen gardens and other UAA under glass or high accessible cover n.e.c.), SO_CLND051 (Pasture and meadow, excluding rough grazing), SO_CLND052 (Rough grazings), SO_CLND053 (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), SO_CLVS001 (Bovine animals less than 1 year old), SO_CLVS014 (Other sheep), SO_CLVS017 (Other goats) and SO_CLVS018 (Piglets, live weight of under 20 kg) are used only under certain conditions (see point 5 of Annex VI).