Corrigendum to Commission Implementing Regulation (EU) 2024/2746 of 25 October 2024 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up the Farm Sustainability Data Network and repealing Commission Implementing Regulation (EU) 2015/220 (OJ L, 2024/2746, 30.10.2024)
Date: 2025-06-05
Institutions: Directorate-General for Agriculture and Rural Development, European Commission
Subjects: EU Member State, agricultural holding, agricultural structure, application of EU law, data sharing, economic accounts for agriculture, economic analysis, farm accountancy data network, technical specification








L_202590447EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/90447


5.6.2025






Corrigendum to Commission Implementing Regulation (EU) 2024/2746 of 25 October 2024 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up the Farm Sustainability Data Network and repealing Commission Implementing Regulation (EU) 2015/220

(
Official Journal of the European Union L, 2024/2746, 30 October 2024
)


On page 9, in Article 17(5), second subparagraph:
for:


                  ‘If the total amount resulting from application of the first subparagraph of this paragraph is greater than the maximum amount of the reserve for advance deliveries laid down in Annex X, the amount per table shall be reduced proportionally to ensure that the total amount does not exceed the maximum annual amount laid down in Annex IX.’,

read:


                  ‘If the total amount resulting from application of the first subparagraph of this paragraph is greater than the maximum amount of the reserve for advance deliveries laid down in Annex X, the amount per table shall be reduced proportionally to ensure that the total amount does not exceed the maximum annual amount laid down in Annex X.’.

On page 9, in Article 19(6):
for:


                  ‘The liaison agencies shall provide the data contained in the dataset referred to in Article 4 a(1), point (a), of Regulation (EC) No 1217/2009. The liaison agencies are not required to ensure complete consistency of that data set with the FSDN data submitted to the Commission.’,

read:


                  ‘The liaison agencies shall provide the data contained in the dataset referred to in Article 4a(1), point (a), of Regulation (EC) No 1217/2009. The liaison agencies are not required to ensure complete consistency of that data set with the FSDN data submitted to the Commission.’.

On pages 23 to 29, in Annex IV, under ‘1. Particular types of farming specialisation’, in the table, under ‘Specialist holdings – crops products’, in 14 headings:
for:















‘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)’





read:















‘Types of farming
(for better readability the six columns under this heading are reproduced in Part 3 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 2 of this Annex)




Condition 1
(C1)


Condition 2
(C2)


Condition 3
(C3)’





On pages 30 to 33, in Annex IV, under ‘1. Particular types of farming specialisation’, in the table, under ‘Specialist holdings – Animal production’, in eight headings:
for:















‘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)’





read:















‘Types of farming
(for better readability the six columns under this heading are reproduced in Part 3 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 2 of this Annex)




Condition 1
(C1)


Condition 2
(C2)


Condition 3
(C3)’





On pages 34 to 38, in Annex IV, under ‘1. Particular types of farming specialisation’, in the table, under ‘Mixed holdings’, in 10 headings:
for:















‘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)’





read:















‘Types of farming
(for better readability the six columns under this heading are reproduced in Part 3 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 2 of this Annex)




Condition 1
(C1)


Condition 2
(C2)


Condition 3
(C3)’





On page 39, in Annex IV, under ‘1. Particular types of farming specialisation’, in the table, under ‘Non-classified holdings’, in two headings:
for:















‘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)’





read:















‘Types of farming
(for better readability the six columns under this heading are reproduced in Part 3 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 2 of this Annex)




Condition 1
(C1)


Condition 2
(C2)


Condition 3
(C3)’





On page 63, in Annex VIII, in Table A:
for:


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

read:


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

On page 63, in Annex VIII, in Table A:
for:


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

read:


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

On page 67, in Annex VIII, in Table A:
for:







‘A.OT.240.C



Participation in mutual funds: An indication is to be provided on whether the farmer participates in a mutual fund. A mutual fund is a scheme accredited by a Member State in accordance with its national law for affiliated farmers to insure themselves, whereby compensation payments are made to affiliated farmers who experience economic losses. The establishment of mutual funds can be encouraged by different kinds of public support, among them: i) contribution to start-up capital; ii) governmental allowances to annual contributions to the fund, including by farmers; iii) compensation of payments made to farmers; iv) fiscal incentives to the deposits of funds. An example of public support for mutual funds can be found in Article 76(3), point (a), of Regulation (EU) 2021/2115, according to which Member States may grant financial contributions to mutual funds, including for the administrative cost of setting up.’,





read:







‘A.OT.240.C



Participation in mutual funds: An indication is to be provided on whether the farmer participates in a mutual fund. A mutual fund is a scheme accredited by a Member State in accordance with its national law for affiliated farmers to insure themselves, whereby compensation payments are made to affiliated farmers who experience economic losses. The establishment of mutual funds can be encouraged by different kinds of public support, among them: i) contribution to start-up capital; ii) governmental allowances to annual contributions to the fund, including by farmers; iii) compensation of payments made to farmers; iv) fiscal incentives to the deposits of funds. An example of public support for mutual funds can be found in Article 76(3), point (b), of Regulation (EU) 2021/2115, according to which Member States may grant financial contributions to mutual funds, including for the administrative cost of setting up.’.





On page 68, in Annex VIII, in Table A, under the heading ‘COLUMNS IN TABLE A’:
for:


                  ‘Column R refers to the FSDN division, column S to the subdivision, column H to the serial number of the holding, column GR to the INSPIRE Statistical Units Grid, column N to the NUTS, column AO to the number of the accounting office, column DT to the date, column W to the weight of the farm, column TF to the type of farming, column ES to the economic size class, and column C to the code.’,

read:


                  ‘Column R refers to the FSDN division, column S to the subdivision, column H to the serial number of the holding, column GR to the INSPIRE Statistical Units Grid, column N to the NUTS, column DT to the date, column W to the weight of the farm, column TF to the type of farming, column ES to the economic size class, and column C to the code.’.

On page 70, in Annex VIII, in Table C:
for:



















 


 


‘Columns




Group of information


General


Total work on the holding (agricultural work and work for OGA directly related to the holding)


Share of work for OGA directly related to the holding


Average wage


Social security




Number of persons


Gender


Men


Women


Year of birth


Agricultural training of the manager


Annual time worked


Annual Work Units


% of annual time worked


Wage per year


Wage per hour


Retirement




P


G


G1


G2


B


T


Y1


W1


Y2


AW


AW1


R




Integer


Code


Integer


Integer


Four digits


Code


hours


AWU


%


National currency


National currency


Code





UR



Unpaid regular


 


 


 


 


 


 


 


 


 


—


—


 





UC



Unpaid non-regular


 


—


 


 


—


—


 


—


 


—


—


—





PR



Paid regular


 


 


 


 


 


 


 


 


 


 


—


—





PC



Paid non-regular


—


—


—


—


—


—


 


—


 


—


 


—





EX



Externals


 


—


 


 


—


—


 


—


 


—


—


—’





read:



















 


 


‘Columns




Group of information


General


Total work on the holding (agricultural work and work for OGA directly related to the holding)


Share of work for OGA directly related to the holding


Average wage


Social security




Number of persons


Gender


Men


Women


Year of birth


Agricultural training of the manager


Annual time worked


Annual Work Units


% of annual time worked


Wage per year


Wage per hour


Retirement




P


G


G1


G2


B


T


Y1


W1


Y2


AW


AW1


R




Integer


Code


Integer


Integer


Four digits


Code


hours


AWU


%


National currency


National currency


Code





UR



Unpaid regular


 


 


 


 


 


 


 


 


 


—


—


 





UC



Unpaid non-regular


 


—


—


—


—


—


 


—


 


—


—


—





PR



Paid regular


 


 


 


 


 


 


 


 


 


 


—


—





PC



Paid non-regular


 


—


—


—


—


—


 


—


 


—


 


—





EX



External


 


—


 


 


—


—


 


—


 


—


—


—’





On page 71, in Annex VIII, in Table C:
for:




















‘Code(*)


Description


Group


P


G


G1


G2


B


T


Y1


W1


Y2


AW


AW1


R




10


Holder(s)/manager(s)



UR



—


 


—


—


 


 


 


 


 


—


—


 




 



PR



—


 


—


—


 


 


 


 


 


 


—


—




20


Holder(s)/not manager(s)



UR



—


 


—


—


 


—


 


 


 


—


—


 




 


 



PR



—


 


—


—


 


—


 


 


 


 


—


—




30


Manager(s)/not holder(s)



UR



—


 


—


—


 


 


 


 


 


—


—


 




50


Other



UR



 


—


 


 


—


—


 


 


 


—


—


—




 


 



PR



 


—


 


 


—


—


 


 


 


 


—


—




60


Non-regular work



UC



 


—


 


 


—


—


 


—


 


—


—


—




 


 



PC



 


—


 


 


—


—


 


—


 


—


 


—




70


Paid manager



PR



—


 


—


—


 


 


 


 


 


 


—


—




80


External workers



EX



 


—


 


 


—


—


 


—


 


—


—


—’





read:




















‘Code(*)


Description


Group


P


G


G1


G2


B


T


Y1


W1


Y2


AW


AW1


R




10


Holder(s)/manager(s)



UR



—


 


—


—


 


 


 


 


 


—


—


 




 



PR



—


 


—


—


 


 


 


 


 


 


—


—




20


Holder(s)/not manager(s)



UR



—


 


—


—


 


—


 


 


 


—


—


 




 


 



PR



—


 


—


—


 


—


 


 


 


 


—


—




30


Manager(s)/not holder(s)



UR



—


 


—


—


 


 


 


 


 


—


—


 




50


Other



UR



 


—


 


 


—


—


 


 


 


—


—


—




 


 



PR



 


—


 


 


—


—


 


 


 


 


—


—




60


Non-regular workers



UC



 


—


—


—


—


—


 


—


 


—


—


—




 


 



PC



 


—


—


—


—


—


 


—


 


—


 


—




70


Paid manager(s)



PR



—


 


—


—


 


 


 


 


 


 


—


—




80


External workers



EX



 


—


 


 


—


—


 


—


 


—


—


—’





On page 72, in Annex VIII, in Table C, under ‘C.UC. Unpaid non-regular labour’:
for:







‘C.UC.60.


Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.’,





read:


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

On page 72, in Annex VIII, in Table C, under ‘C.PR. Paid regular labour’:
for:


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

read:


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

On page 72, in Annex VIII, in Table C:
for:


                  ‘C.PR.70. Paid manager
                  ’,

read:


                  ‘C.PR.70. Paid manager(s)
                  ’.

On page 72, in Annex VIII, in Table C:
for:


                  ‘C.PR.50. Other
                  ’
               

read:


                  ‘C.PR.50. Other paid regular labour
                  ’.

On page 73, in Annex VIII, in Table C, under ‘C.PC. Paid non-regular labour’:
for:


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

C.EX.80. Externals

This group refers to workers recruited via third parties (e.g., temporary employment agencies). External workers are not part of the farm’s payroll; nevertheless, they are managed by the holder/manager. These workers may be regular or non-regular.’,

read:


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

C.EX.80. External workers

Workers recruited via third parties (e.g., temporary employment agencies). External workers are not part of the farm’s payroll; nevertheless, they are managed by the holder/manager. These workers may be regular or non-regular.’.

On page 73, in Annex VIII, in Table C, under ‘COLUMNS IN TABLE C’:
for:


                  ‘
                  Number of persons (column P)

The number of persons shall be indicated in the categories where they can appear (categories 50 and 60 from the groups “unpaid regular labour” UR or “paid regular labour” PR and 80 from the group “externals” EX).’,

read:


                  ‘
                  Number of persons (column P)

The number of persons shall be indicated for all groups of categories 50, 60 and 80.’.

On page 73, in Annex VIII, in Table C, under ‘Men, Women (columns G1 and G2)’:

for:


                  ‘The number of men and women shall be given only for categories 50 and 60 from groups “unpaid regular labour” UR and “paid regular labour” PR and 80 from the group “externals” EX. For category 80 “externals” this information is optional.’,

read:


                  ‘The number of men and women shall be given only for categories 50 from groups “unpaid regular labour” UR and “paid regular labour” PR and 80 from the group “external” EX. For category 80 “external workers” this information is optional.’.

On page 74, in Annex VIII, in Table C, under ‘Annual work units (column W1)’:

for:


                  ‘Regularly employed work force is converted into annual work units. The number of annual work units is not recorded for non-regular labour (category 50 of both unpaid UC and paid PC labour) and for category 80 externals EX. One annual work unit is equivalent to one person working full-time on the holding. One person cannot exceed one work unit equivalent, even if their actual working time exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding represents a fraction of an “annual unit”. The “annual work unit” of each such person is obtained by dividing their actual annual working time by the normal annual working time of a full-time worker in the region under consideration and on the same type of holding.’,

read:


                  ‘Regularly employed work force is converted into annual work units. The number of annual work units is not recorded for non-regular labour (category 60 of both unpaid UC and paid PC labour) and for category 80 external workers EX. One annual work unit is equivalent to one person working full-time on the holding. One person cannot exceed one work unit equivalent, even if their actual working time exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding represents a fraction of an “annual unit”. The “annual work unit” of each such person is obtained by dividing their actual annual working time by the normal annual working time of a full-time worker in the region under consideration and on the same type of holding.’.

On page 77, in Annex VIII, in Table D, under ‘D.OV Opening valuation’:
for:


                  ‘Opening valuation is the value of assets at the beginning of the accounting year. For the farms present in the sample also in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.’,

read:


                  ‘Opening valuation is the value of assets at the beginning of the reporting year. For the farms present in the sample also in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.’.

On page 77, in Annex VIII, in Table D, under ‘D.IP Investments/Purchases’:
for:


                  ‘Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is to be entered in column IP.
Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.’,

read:


                  ‘Total expenditure on purchases, major repairs and the production of fixed assets during the reporting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is to be entered in column IP.
Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the reporting year.’.

On page 78, in Annex VIII, in Table D, under ‘D.S. Investment subsidies’:
for:


                  ‘Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.’,

read:


                  ‘Current portion of all subsidies received (in previous or current reporting years) for assets recorded in this table.’.

On page 78, in Annex VIII, in Table D, under ‘D.SA. Sales’:
for:


                  ‘Total sales of assets during the accounting year.’,

read:


                  ‘Total sales of assets during the reporting year.’.

On page 78, in Annex VIII, in Table D, under ‘D.CV. Closing valuation’:
for:


                  ‘Closing valuation is the value of assets at the end of the accounting year.’,

read:


                  ‘Closing valuation is the value of assets at the end of the reporting year.’.

On page 78, in Annex VIII, in Table D, under ‘Comments’:
for:


                  ‘For items 3010 and 5010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year’,

read:


                  ‘For items 3010 and 5010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the reporting year.’.

On page 78, in Annex VIII, in Table E:
for:











‘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


—


—


—


 





read:











‘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 reporting 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


—


—


—


 





On page 79, in Annex VIII, in Table E:
for:


                  ‘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.’,

read:


                  ‘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 reporting year is recorded.’.

On page 79, in Annex VIII, in Table E, under ‘E.QP. Quota purchased (to be recorded for column N only)’:
for:


                  ‘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.’,

read:


                  ‘The amount paid for purchase during the reporting year of quotas or other rights which can be traded separately from associated land should be recorded.’.

On page 79, in Annex VIII, in Table E, under ‘E.QS. Quota sold (to be recorded for column N only)’:
for:


                  ‘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.’,

read:


                  ‘The amount received for sale during the reporting year of quotas or other rights which can be traded separately from associated land should be recorded.’.

On page 84, in Annex VIII, in Table H:
for:


                  ‘Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the “consumption” of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the “consumption” of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g., electricity, water, heating fuels and engine fuels, etc.) only the latter part shall be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes is also to be included.
In calculating costs relating to the output of the accounting year, the purchases and farm use during the year shall be adjusted for valuation changes (including changes in cultivations). For each item, the total of costs paid for and the value of the farm use shall be recorded separately.
Where the costs indicated are for the total “consumption” of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs shall 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.
When the holding’s production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs – or an estimate thereof – are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding’s tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I “Crops” with the category of crop code 90900 (“Other”).
The costs relating to “consumption” of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets is not to be treated as a farm cost. Instructions on depreciation are set out in Table D “Assets”.
Expenditure on cost items compensated during the accounting year or later (e.g., repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) shall not be entered as farm costs, and the corresponding receipts shall not be included in the farm’s accounts.’,

read:


                  ‘Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the “consumption” of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the reporting year or to the “consumption” of those resources during the reporting year. When certain use relates partly to private use and partly to farm use (e.g., electricity, water, heating fuels and engine fuels, etc.) only the latter part shall be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes is also to be included.
In calculating costs relating to the output of the reporting year, the purchases and farm use during the year shall be adjusted for valuation changes (including changes in cultivations). For each item, the total of costs paid for and the value of the farm use shall be recorded separately.
Where the costs indicated are for the total “consumption” of inputs during the reporting year but do not correspond to production during that year, changes in stocks of inputs shall 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.
When the holding’s production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs – or an estimate thereof – are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding’s tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I “Crops” with the category of crop code 90900 (“Other”).
The costs relating to “consumption” of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets is not to be treated as a farm cost. Instructions on depreciation are set out in Table D “Assets”.
Expenditure on cost items compensated during the reporting year or later (e.g., repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) shall not be entered as farm costs, and the corresponding receipts shall not be included in the farm’s accounts.’.

On page 85, in Annex VIII, in Table H:
for:






‘1020.



Contract work and machinery hire





This item includes the following:






—


total expenditure in respect of work on the farm carried out by agricultural contractors. This may include the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e., crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials shall be excluded. This amount (if necessary by estimation) shall be entered under the corresponding cost item (e.g., pesticides to be recorded under code 3040 “Crop protection products”),










—


cost of hiring machines operated by the farm’s labour. The fuel costs related to the use of the rented machinery, shall be recorded under code 1040 “Motor fuels and lubricants”,










—


cost of leasing machines operated by the farm’s labour. The fuel and maintenance costs of leased machines shall be recorded under the relevant codes (codes 1030 “Current upkeep of machinery and equipment” and 1040 “Motor fuels and lubricants”).










1021.



Contract work

Cost of contract workers not including the cost of the use of equipment. It includes the cost of workers recruited via third parties (e.g., temporary employment agencies).










1022.



Machinery hire

Cost of hiring and leasing machines operated by the farm’s labour and cost of service providers including both contract workers and the supply of machinery.’,




read:






‘1020.



Contract work and machinery hire





This item includes the following:






—


total expenditure in respect of work on the farm carried out by agricultural contractors. This may include the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e., crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials shall be excluded. This amount (if necessary by estimation) shall be entered under the corresponding cost item (e.g., pesticides to be recorded under code 3040 “Crop protection products”),










—


cost of hiring machines operated by the farm’s labour. The fuel costs related to the use of the rented machinery, shall be recorded under code 1040 “Motor fuels and lubricants”,










—


cost of leasing machines operated by the farm’s labour. The fuel and maintenance costs of leased machines shall be recorded under the relevant codes (codes 1030 “Current upkeep of machinery and equipment” and 1040 “Motor fuels and lubricants”).’.




On page 87, in Annex VIII, in Table H, under ‘3010. Seeds and seedlings purchased’:
for:


                  ‘All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010 “Biological assets – plants” or under Table D code 5010 “Forest land including standing timber”. However, the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010 “Specific costs for forestry and wood processing”.’,

read:


                  ‘All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010 “Biological assets – plants” or under Table D code 5010 “Forest land including standing timber”. However, the costs of young trees and bushes for a minor replanting operation are to be considered costs for the reporting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010 “Specific costs for forestry and wood processing”.’.

On page 89, in Annex VIII, in Table H, under ‘5034. Of which renewable fuels’:
for:


                  ‘Total consumption of renewable fuels (e.g., wood, straw, pellets, biogas) for farm business use, including the heating of glasshouses.
The submission of data relating to variables 5031, 5032, 5033 and 5034 is voluntary as from the accounting year 2023 and mandatory as from the accounting year 2025.’,

read:


                  ‘Total consumption of renewable fuels (e.g., wood, straw, pellets, biogas) for farm business use, including the heating of glasshouses.
The submission of data relating to variables 5031, 5032, 5033 and 5034 is voluntary as from the accounting year 2023 and mandatory as from the reporting year 2025.’.

On page 95, in Annex VIII, in Table I:
for:







‘Code (**)


Description




0



Not applicable: this code is to be used in the case of processed products, stocks and by-products.




1



Field scale crops – main crop, combined crop: field scale main- and combined crops comprise:






—


single crops, i.e. crops which are the only ones grown on a given area during the accounting year,










—


mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product,










—


in the case of crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground,










—


crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each,










—


fresh vegetables, melons and strawberries grown in open field.








2



Field scale crops – follow up crop(s): field scale follow up crops comprise crops grown in succession during the accounting year on a given area and not regarded as main crops.




3



Open ground market garden crops and flowers: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants.




4



Crops under accessible protective cover: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter.’





read:







‘Code (**)


Description




0



Not applicable: this code is to be used in the case of processed products, stocks and by-products.




1



Field scale crops – main crop, combined crop: field scale main- and combined crops comprise:






—


single crops, i.e. crops which are the only ones grown on a given area during the reporting year,










—


mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product,










—


in the case of crops grown successively in the course of the reporting year on a given area, the crop which remains longest in the ground,










—


crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the reporting year. The total area is divided between these crops in proportion to the area actually occupied by each,










—


fresh vegetables, melons and strawberries grown in open field.








2



Field scale crops – follow up crop(s): field scale follow up crops comprise crops grown in succession during the reporting year on a given area and not regarded as main crops.




3



Open ground market garden crops and flowers: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants.




4



Crops under accessible protective cover: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter.’





On page 96, in Annex VIII, in Table I:
for:


                  ‘The information on crop production during the accounting year is to be recorded in the format of Table I “Crops”. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.’,

read:


                  ‘The information on crop production during the reporting year is to be recorded in the format of Table I “Crops”. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.’.

On page 97, in Annex VIII, in Table I:
for:







‘I.OV



Opening valuation

For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the accounting year is to be recorded. The products shall be valued at farm-gate prices on the day of valuation.










I.CV



Closing valuation

For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the accounting year is to be recorded. The products shall be valued at farm-gate prices on the day of valuation.










I.PR



Production

For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).
These quantities shall be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined, the missing data code 2 shall be entered.
For the 10790 “Other vegetables” and 90900 “Other”, the quantity is not to be provided.










I.SA



Total sales

For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but are to be recorded in table H “Inputs”.’,





read:







‘I.OV



Opening valuation

For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the reporting year is to be recorded. The products shall be valued at farm-gate prices on the day of valuation.










I.CV



Closing valuation

For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the reporting year is to be recorded. The products shall be valued at farm-gate prices on the day of valuation.










I.PR



Production

For the group of information production (PR) the quantities of crops produced (Q) during the reporting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).
These quantities shall be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined, the missing data code 2 shall be entered.
For the 10790 “Other vegetables” and 90900 “Other”, the quantity is not to be provided.










I.SA



Total sales

For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the reporting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but are to be recorded in table H “Inputs”.’.





On page 97, in Annex VIII, in Table I, under ‘I.FU Farm use’:
for:


                  ‘For the group of information farm use (FU) the farm-gate value (V) of the holding’s products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded.’,

read:


                  ‘For the group of information farm use (FU) the farm-gate value (V) of the holding’s products in stock (storage) at the beginning of the reporting year and/or produced during the year, used as inputs on the holding during the year are to be recorded.’.

On page 101, in Annex VIII, in Table J, under ‘J.AN. Average number (to be recorded for column A only)’:
for:


                  ‘Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.’,

read:


                  ‘Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the reporting year.’.

On page 102, in Annex VIII, in Table J, under ‘J.OV Opening valuation’:
for:


                  ‘Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.’,

read:


                  ‘Livestock belonging to the holding at the beginning of the reporting year, whether or not they are on the holding at that time.’.

On page 102, in Annex VIII, in Table J, under ‘J.CV Closing valuation’:
for:


                  ‘Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.’,

read:


                  ‘Livestock belonging to the holding at the end of the reporting year, whether or not they are on the holding at that time.’.

On page 102, in Annex VIII, in Table J, under ‘J.PU Purchases’:
for:


                  ‘Refer to the total livestock purchased during the accounting year.’,

read:


                  ‘Refer to the total livestock purchased during the reporting year.’.

On page 102, in Annex VIII, in Table J, under ‘J.SA Total sales’:
for:


                  ‘Refer to the total livestock sold during the accounting year.’,

read:


                  ‘Refer to the total livestock sold during the reporting year.’.

On page 102, in Annex VIII, in Table J, under ‘J.SS Sales for slaughtering’:
for:


                  ‘Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information is not to be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).’,

read:


                  ‘Refer to the livestock sold during the reporting year for which the destination is slaughtering. This information is not to be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).’.

On page 103, in Annex VIII, in Table J, under ‘J.SR Sales for further rearing or breeding’:
for:


                  ‘Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information is not be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).’,

read:


                  ‘Refer to the livestock sold during the reporting year for which the destination is further rearing or breeding. This information is not to be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).’.

On page 103, in Annex VIII, in Table J, under ‘J.SU Sales with unknown destination’:
for:


                  ‘Refer to the livestock sold during the accounting year for which the destination is unknown. This information is not to be provided for bees (code 700) and other animals (code 900).’,

read:


                  ‘Refer to the livestock sold during the reporting year for which the destination is unknown. This information is not to be provided for bees (code 700) and other animals (code 900).’.

On page 103, in Annex VIII, in Table J, under ‘J.FC Farmhouse consumption and benefits in kind’:
for:


                  ‘Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year’,

read:


                  ‘Refer to the livestock consumed by the farm household or used for benefits in kind during the reporting year.’.

On page 103, in Annex VIII, in Table J, under ‘J.FU Farm use’:
for:


                  ‘Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the accounting year.’,

read:


                  ‘Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the reporting year.’.

On page 108, in Annex VIII, in Table K, under ‘K.OV Opening valuation’:
for:


                  ‘The products in stock (storage) at the beginning of the accounting year, excluding livestock.’,

read:


                  ‘The products in stock (storage) at the beginning of the reporting year, excluding livestock.’.

On page 108, in Annex VIII, in Table K, under ‘K.CV Closing valuation’:
for:


                  ‘The value of products in stock (storage) at the end of the accounting year, excluding livestock.’,

read:


                  ‘The value of products in stock (storage) at the end of the reporting year, excluding livestock.’.

On page 108, in Annex VIII, in Table K, under ‘K.PR Production during the accounting year’:
for:


                  ‘K.PR Production during the accounting year


Quantity (column Q)
The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.’,

read:







‘K.PR



Production during the reporting year






Quantity (column Q)
The quantities of animal products produced during the reporting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.’.

On page 108, in Annex VIII, in Table K, under ‘K.SA Sales’:
for:


                  ‘Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year.

Quantity (column Q)
Instructions for table K apply.

Value (column V)
Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.’,

read:


                  ‘Total of products sold during the reporting year, in stock at the start of the reporting year and produced during the year.

Quantity (column Q)
Instructions for table K apply.

Value (column V)
Total value of sales (whether or not the proceeds have been received during the reporting year) of products in stock at the start of the reporting year and produced during the year.’.

On page 109, in Annex VIII, in Table K, under ‘K.SA Sales’:
for:


                  ‘Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise, they are to be entered under code 900 “Other animal products”.
Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category of Coupled Income Support (codes between 23111 and 2900).’,

read:


                  ‘Any compensation payments (e.g. insurance payments) during the reporting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise, they are to be entered under code 900 “Other animal products”.
Grants and subsidies received for products during the reporting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category of Coupled Income Support (codes between 23111 and 2900).’.

On page 109, in Annex VIII, in Table K, under ‘K.FU Farm use’:
for:


                  ‘Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year.’,

read:


                  ‘Products of the holding in stock (storage) at the beginning of the reporting year and/or produced during the year, used as inputs on the holding during the year.’.

On page 110, in Annex VIII, in Table L, under ‘Categories of OGA directly related to the farm’:
for:







‘1020


Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the accounting year.’





read:







‘1020


Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the reporting year.’





On page 111, in Annex VIII, in Table L, under ‘L.OV Opening valuation’:
for:


                  ‘The products in stock (storage) at the beginning of the accounting year.’,

read:


                  ‘The products in stock (storage) at the beginning of the reporting year.’.

On page 111, in Annex VIII, in Table L, under ‘L.CV Closing valuation’:
for:


                  ‘The value of products in stock (storage) at the end of the accounting year.’,

read:


                  ‘The value of products in stock (storage) at the end of the reporting year.’.

On page 111, in Annex VIII, in Table L, under ‘L.PR Production for the accounting year’
            :
for:


                  ‘L.PR Production for the accounting year


Quantity (column Q)
This information shall only be provided for the categories concerning the milk processing (codes 261 and 263).
It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.’,

read:







‘L.PR



Production for the reporting year






Quantity (column Q)
This information shall only be provided for the categories concerning the milk processing (codes 261 and 263).
It corresponds to the quantity of liquid milk produced on the farm during the reporting year and used for the production of processed products.’.

On page 112, in Annex VIII, in Table L, under ‘L.SA Sales’:
for:


                  ‘Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year and receipts from OGA.

Value (column V)
Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are to be entered in Table I “Crops” under code 90900 “Other”.
Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category of Coupled Income Support (codes between 23111 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H “Inputs” in the appropriate category of specific OGA costs (codes 4010 to 4090).’,

read:


                  ‘Total of products sold during the reporting year, in stock at the start of the reporting year and produced during the year and receipts from OGA.

Value (column V)
Total value of sales (whether or not the proceeds have been received during the reporting year) of products in stock at the start of the reporting year and produced during the year.
Any compensation payments (e.g. insurance payments) during the reporting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are to be entered in Table I “Crops” under code 90900 “Other”.
Grants and subsidies received for products during the reporting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category of Coupled Income Support (codes between 23111 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H “Inputs” in the appropriate category of specific OGA costs (codes 4010 to 4090).’.

On page 112, in Annex VIII, in Table L, under ‘L.FU Farm use’:
for:


                  ‘Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.’,

read:


                  ‘Products of the holding in stock (storage) at the beginning of the reporting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.’.

On page 116, in Annex VIII, in Table M:
for:











‘9000



S



Differences from the previous accounting years



 


 


—’





read:











‘9000



S



Differences from the previous reporting years



 


 



—’





On page 116, in Annex VIII, in Table M:
for:











‘10402


AI


GAEC 9: number of hectares of designated environmentally sensitive permanent grassland in Natura 2000 sites protected under GAEC 9 and declared by farmers;


 


—


—




10403


AI


GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9 and declared by farmers, where applicable.


 


—


—’





read:











‘10402


AI


GAEC 9: number of hectares of designated environmentally sensitive permanent grassland in Natura 2000 sites protected under GAEC 9;


 


—


—




10403


AI


GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9.


 


—


—’





On page 117, in Annex VIII, in Table M, under ‘S Subsidies’:
for:


                  ‘As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).’,

read:


                  ‘As a general rule, grants and subsidies registered in Table M correspond to the current reporting year regardless of when the payment is received (reporting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the reporting year (reporting year is equal to payment year).’.

On page 118, in Annex VIII, in Table MI:
for:













‘Code


Description


Group


S


C


P


V


R




100


Direct sale to consumer



MI



 


—


—


—


—’




200


Producer organisation/Cooperative



MI



 


—


 


 


 




300


Retailer



MI



 


 


 


 


 




400


Food processor



MI



 


 


 


 


 




500


Wholesaler



MI



 


 


 


 


 




600


Other farms



MI



 


 


 


 


 




700


Export intermediaries



MI



 


 


 


 


 




800


Other



MI



 


 


 


 


 





read:













‘Code


Description


Group


S


C


P


V


R




100


Direct sale to consumer



MI



 


—


—


—


—’




200


Producer organisation/Cooperative



MI



 


 


 


 


 




300


Retailer



MI



 


 


 


 


 




400


Food processor



MI



 


 


 


 


 




500


Wholesaler



MI



 


 


 


 


 




600


Other farms



MI



 


 


 


 


 




700


Export intermediaries



MI



 


 


 


 


 




800


Other



MI



 


 


 


 


 





On page 119, in Annex VIII, in Table MI, under ‘P. Price arrangements’:
for:


                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 2), an indication is to be given on the type of price agreement for the sale of the main farm product covered by such contract.’,

read:


                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on the type of price agreement for the sale of the main farm product covered by such contract.’.

On page 119, in Annex VIII, in Table MI, under ‘V. Value sharing’:
for:


                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 2), an indication is to be given on whether the contract determines how any evolution of relevant market prices for the products concerned or other commodity markets profits or losses is to be allocated between the contractual parties, including through bonuses or sharing of losses.’,

read:


                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on whether the contract determines how any evolution of relevant market prices for the products concerned or other commodity markets profits or losses is to be allocated between the contractual parties, including through bonuses or sharing of losses.’.

On page 119, in Annex VIII, in Table MI, under ‘R. Contract terms’:
for:

                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 2), an indication is to be given on contract terms concerning the quantities of goods to be delivered, frequency of the deliveries, as well as payment terms and penalties for non-compliance as regards the sale of the main farm product covered by such contract.
Codes to be used (multiple selection possible):






1.


The contract requires regular deliveries of the products during the entire duration of the contract.










2.


The duration of the contract is up to 1 year without automatic renewal clause (i.e., all terms included in the contract, in addition to price, are automatically prolonged, including frequency of deliveries, payment terms, etc.).










3.


The payments for the products delivered under the contract is to be made up to 30 days from the delivery of the goods.










4.


The contracts include penalties for the producer for non-compliance and/or in the event of force majeure.’,




read:

                  ‘In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on contract terms concerning the quantities of goods to be delivered, frequency of the deliveries, as well as payment terms and penalties for non-compliance as regards the sale of the main farm product covered by such contract.
Codes to be used (multiple selection possible):






1.


The contract requires regular deliveries of the products during the entire duration of the contract.










2.


The duration of the contract is up to 1 year without automatic renewal clause.










3.


The payments for the products delivered under the contract is to be made up to 30 days from the delivery of the goods.










4.


The contracts include penalties for the producer for non-compliance and/or in the event of force majeure.’.




On page 121, in Annex VIII, in Table DI, under ‘310 Robotics for crop production’:
for:


                  ‘It includes self–driving machinery, berry–picking robots, very high precision equipment based on RTK–GPS (1 cm accuracy), and other. Equipment using GPS guidance for the application of PPPs and equipment for band-spraying of PPPs are also included.’,

read:


                  ‘It includes self–driving machinery, berry–picking robots, very high precision equipment based on RTK–GPS, and other. Equipment using GPS guidance for the application of PPPs and equipment for band-spraying of PPPs are also included.’.

On page 128, in Annex VIII, in Table NM1, under ‘300 Solid manure stored in pits below animal confinement’:
for:


                  ‘Manure stored with little or no added water, typically below a slatted floor in an enclosed animal confinement facility, usually for periods of less than 1 year. Includes cattle and swine deep litter and poultry manure without litter.’,

read:


                  ‘Manure stored with little or no added water, typically below a slatted floor in an enclosed animal confinement facility, usually for periods of less than 1 year. Includes cattle and swine manure with litter and poultry manure without litter.’.

On page 129, in Annex VIII, in Table NM2:
for:









 


‘Category of manure application technics


Code (*)




 




Group of information


Columns




Code




Share


Quantity




S


Q





MA



Manure application technics’


 


 





read:









 


‘Category of manure application techniques


Code (*)




 




Group of information


Columns




Code




Share


Quantity




S


Q





MA



Manure application techniques’


 


 





On page 131, in Annex VIII, in Table NM3, under ‘FI Feed input’:
for:


                  ‘For categories 100 to 180, the quantity of feed refers to the amount of feed imported into the farm (purchased or obtained for free) and used for animal feed during the accounting year should be recorded. The quantity shall be expressed in quintals
(100 kg).’,

read:


                  ‘For categories 100 to 180, the quantity of feed refers to the amount of feed imported into the farm (purchased or obtained for free) and used for animal feed during the reporting year should be recorded. The quantity shall be expressed in quintals (100 kg).’.

On page 134, in Annex VIII, in Table BD1, under ‘120 Field margins, patches or buffer strips’:
for:


                  ‘Field margins, patches or buffer strips consist of permanent semi-natural herbaceous vegetation (typically grass and/or perennial herbs) which are in the agricultural context, and which are not directly used for grazing, or fodder production. This may include field margins, buffer strips (along ditches or ponds), or any other small pieces of semi-natural herbaceous vegetation as long as they are between arable or permanent crops fields. The minimum width of this type of landscape feature is 1 m (for ensuring persistency). Nevertheless, this type of landscape feature excludes parcels of actively managed grasslands (used for grazing or fodder production), and large patches of natural and semi-natural grasslands (wider than 20 m). Furthermore, farm tracks with grass, and grass strips between the rows of vineyards/orchards are also excluded (they shall be recorded under variable 680) and ‘grassy margins’ that are next to grassland patches shall not be registered, either. Permanent grass/herbs landscape features do not include the grass layer under a woody feature, nor wet marsh vegetation. It includes temporary herbaceous, which consists of narrow strips of cropland planted with non-productive crops or flower-rich fallow (weed) vegetation inside arable land or permanent crops (typically along field margins), deliberately sown by the farmers to support biodiversity.’,

read:


                  ‘Field margins, patches or buffer strips consist of permanent semi-natural herbaceous vegetation (typically grass and/or perennial herbs) which are in the agricultural context, and which are not directly used for grazing, or fodder production. This may include field margins, buffer strips (along ditches or ponds), or any other small pieces of semi-natural herbaceous vegetation as long as they are between arable or permanent crops fields. The minimum width of this type of landscape feature is 1 m (for ensuring persistency). Nevertheless, this type of landscape feature excludes parcels of actively managed grasslands (used for grazing or fodder production), and large patches of natural and semi-natural grasslands (wider than 20 m). Furthermore, farm tracks with grass, and grass strips between the rows of vineyards/orchards are also excluded and ‘grassy margins’ that are next to grassland patches shall not be registered, either. Permanent grass/herbs landscape features do not include the grass layer under a woody feature, nor wet marsh vegetation. It includes temporary herbaceous vegetation, which consists of narrow strips of cropland planted with non-productive crops or flower-rich fallow (weed) vegetation inside arable land or permanent crops (typically along field margins), deliberately sown by the farmers to support biodiversity.’.

On page 136, in Annex VIII, in Table BD2, under ‘GR Grassland management’:
for:


                  ‘For categories 200 to 260, the area (TA) shall be reported in acres (1 ha = 100 acres), for category 270 the time of first mowing (T) should be indicated. The indication of time of first mowing is optional.’,

read:


                  ‘For categories 200 to 260, the area (TA) shall be reported in ares (1 ha = 100 ares), for category 270 the time of first mowing (T) should be indicated. The indication of time of first mowing is optional.’.

On page 139, in Annex VIII:
for:


                  ‘
                  Table I2
                  ’,

read:


                  ‘
                  Table I1
                  ’.

On page 139, in Annex VIII, under ‘GROUPS OF INFORMATION IN TABLE I1’:
for:







‘1




Grams’





read:







‘1




Grammes’





On page 140, in Annex VIII, in Table J1:
for:








 


 




‘Type of active substances


Code (*)




Unit


Code (**)




 




Group of information


Columns




Quantity




Q





AU



Antimicrobial use’


 





read:








‘Category


Code (*)




Type of active substances


Code (**)




Unit


Code (***)




 




Group of information


Columns




Quantity




Q





AU



Antimicrobial use’


 





On page 140, in Annex VIII, in Table J1, under ‘Quantity (Q)’:
for:







‘Code (**)


Description





1




Grams






2




Millilitres






3




Other’





read:







‘Code (***)


Description





1




Grammes






2




Millilitres






3




Other’





On page 140, in Annex VIII, in Table CS:
for:










 


‘Category of certification schemes


Code (*)


 


 




 




Group of information


Columns




C


Y


S





CS



Certification status and characteristics’


 


 


 





read:










 


‘Category of certification schemes


Code (*)


 


 




 




Group of information


Columns




Certification status


Year


Sectors covered





CS



Certification status and characteristics’


C


Y


S




 


 


 





On page 143, in Annex VIII, in Table EN:
for:










‘200


EP


Own produced heating fuels from renewable sources (firewood, pellets, straw, solar, biogas, other biomass)


 


-’





read:










‘200


EP


Own produced heating from renewable sources (firewood, pellets, straw, solar, biogas, other biomass)


 


-’





On page 147, in Annex VIII, in Table TR, under ‘TR.TT.1050.C. Organic farming and integrated pest management (IPM)’:
for:


                  ‘Organic farming is an agricultural method that aims to produce food using natural substances and processes. Integrated pest management measures to optimise and limit the use of plant protection products, following the principles established by Directive 128/2009/EC.’,

read:


                  ‘Organic farming is an agricultural method that aims to produce food using natural substances and processes. Integrated pest management measures to optimise and limit the use of plant protection products, following the principles established by Directive 2009/128/EC.’.

On page 151, in Annex VIII, in Table GR, under ‘GR.GR.100.Y. Year when the holder took over’
            :
for:


                  ‘An indication is to be given about the year when the current holder (holder/manager or holder/non-manager) took over the farm, to be recorded in format “YYYY”.
In case of more than one holder/manager or holder/non-manager working in the farm (and therefore reported in Table C), the year shall refer to the first one who took over the holding.
To be asked only if the farm has holder/manager(s) or holder/non manager(s) reported in Table C.’,

read:


                  ‘An indication is to be given about the year when the current holder (holder/manager or holder/not manager) took over the farm, to be recorded in format “YYYY”.
In case of more than one holder/manager or holder/not manager working in the farm (and therefore reported in Table C), the year shall refer to the first one who took over the holding.
To be asked only if the farm has holder/manager(s) or holder/not manager(s) reported in Table C.’.

On page 151, in Annex VIII, in Table GR, under ‘GR.GR.200.C. Transmission’:

for:

                  ‘An indication is to be given about the person from whom the holding was transferred to the current holder/manager or holder/non-manager, when they took over.
In case of more than one holder/manager or holder/non manager working in the farm (and therefore reported in Table C), the answer shall refer to the first one who took over the holding.
Where there is more than one method of transmission, the largest by value shall be reported. To be asked only if the farm has holder/manager(s) or holder/non-manager(s) reported in Table C.
Data shall be reported in the farm returns annually. However, data may be compiled or collected at a lower frequency, provided that this is done at least once every five years.
The following code numbers are to be used:






0.


not applicable (the farm has no holder/manager – holder/non manager)










1.


farm transferred from a family member (via donation, succession or other forms)










2.


farm transferred from a non-family member










3.


farm created by the current holder/manager or holder/non manager’,




read:

                  ‘An indication is to be given about the person from whom the holding was transferred to the current holder/manager or holder/not manager, when they took over.
In case of more than one holder/manager or holder/not manager working in the farm (and therefore reported in Table C), the answer shall refer to the first one who took over the holding.
Where there is more than one method of transmission, the largest by value shall be reported. To be asked only if the farm has holder/manager(s) or holder/not manager(s) reported in Table C.
Data shall be reported in the farm returns annually. However, data may be compiled or collected at a lower frequency, provided that this is done at least once every five years.
The following code numbers are to be used:






0.


not applicable (the farm has no holder/manager – holder/not manager)










1.


farm transferred from a family member (via donation, succession or other forms)










2.


farm transferred from a non-family member










3.


farm created by the current holder/manager or holder/not manager’.




On page 152, in Annex VIII, in Table GR, under ‘GR.GR.300.C. Plans for stopping the activity’
            :
for:

                  ‘An indication has to be given whether the holder/manager or holder/non-manager has made specific plans for how the farm’s resources will be managed when they stop their activity (e.g. after retirement).
To be asked only if the oldest holder/manager or holder/non-manager reported in Table C is above 60 years old.
Where there is more than one method of transmission, the largest by value shall be reported.
The following code numbers are to be used:






0.


not applicable (the farm has no holder/manager or holder/not manager)










1.


no plans for the moment










2.


the farm will be transferred to a family member (via donation, succession or other forms)










3.


the farm will be transferred to a non-family member










4.


the holder/manager or holder/non manager has planned to rent out the farm/farmland










5.


other’,




read:

                  ‘An indication has to be given whether the holder/manager or holder/not-manager has made specific plans for how the farm’s resources will be managed when they stop their activity (e.g. after retirement).
To be asked only if the oldest holder/manager or holder/not-manager reported in Table C is above 60 years old.
Where there is more than one method of transmission, the largest by value shall be reported.
The following code numbers are to be used:






0.


not applicable (the farm has no holder/manager or holder/not manager)










1.


no plans for the moment










2.


the farm will be transferred to a family member (via donation, succession or other forms)










3.


the farm will be transferred to a non-family member










4.


the holder/manager or holder/not manager has planned to rent out the farm/farmland










5.


other’.




On page 153, in Annex IX:
for:


                  ‘In column “Annex VIII table” it is possible to identify existing FADN tables (1-digit code from A to M) and newly introduced FSDN tables and variables:’,

read:


                  ‘In column “Annex VIII tables and new FSDN variables” it is possible to identify existing FADN tables (1-digit code from A to M) and newly introduced FSDN tables and variables:’.

On page 155, in Annex IX:
for:


                  ‘Table I2 – Plant protection product use’,

read:


                  ‘Table I1 – Plant protection product use’.

On page 159, in Annex XI:
for:


                  ‘
                  Option 1: If the Member States chooses to provide to the Commission the beneficiary identifier related to the returning holding, the following data shall be shared from the intervention and beneficiary files:
                  ’,

read:


                  ‘
                  Option 1: If the Member State chooses to provide to the Commission the beneficiary identifier related to the returning holding, the following data shall be shared from the intervention and beneficiary files:
                  ’.

On page 159, in Annex XI, under ‘Option 1: If the Member States chooses to provide to the Commission the beneficiary identifier related to the returning holding, the following data shall be shared from the intervention and beneficiary files:’:
for:


                  ‘FSDN number: Linked to the unique beneficiary ID, Member State shall provide the FSDN number of the returning holding.’,

read:


                  ‘FSDN number: The Member State shall provide the FSDN number of the returning holding corresponding to the beneficiary ID.’.

On page 159, in Annex XI, under ‘Option 2: If the Member State chooses to provide the Commission directly the data related to the returning holding, the following data shall be shared from the intervention and beneficiary files:’:
for:


                  ‘FSDN number: Linked to the data, Member State shall provide the FSDN number of the returning holding.’,

read:


                  ‘FSDN number: The Member State shall provide the FSDN number of the returning holding corresponding to the data.’.



ELI: http://data.europa.eu/eli/reg_impl/2024/2746/corrigendum/2025-06-05/oj
ISSN 1977-0677 (electronic edition)