Commission Implementing Regulation (EU) 2025/2145 of 21 October 2025 amending Implementing Regulation (EU) 2024/2746 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
Date: 2025-10-21
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_202502145EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/2145


22.10.2025







            COMMISSION IMPLEMENTING REGULATION (EU) 2025/2145
of 21 October 2025
         
amending Implementing Regulation (EU) 2024/2746 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


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 the Farm Sustainability Data Network (1), and in particular Article 5(1), third subparagraph, Article 5a(2), Article 8(4) and Article 19(4) thereof,

Whereas:







(1)


Commission Implementing Regulation (EU) 2024/2746 (2) lays down the thresholds of economic size per Member State in Annex I thereto, the number of returning holdings per Member State and per Farm Sustainability Data Network (FSDN) division in Annex II thereto, the form and layout of presentation of the sustainability data in Annex VIII thereto and the amount payable to Member States for the reporting years 2025, 2026 and 2027 in Annex X thereto.












(2)


Bulgaria requested to change the threshold of economic size and the number of returning holdings due to structural changes in its agriculture, which have led to an overall decrease in the number of holdings, in particular smaller ones. By implementing the revised economic size threshold, adjusting the number of returning holdings, and adapting the financial contributions accordingly from the reporting year 2026 onwards, Bulgaria would be provided with sufficient time to implement the necessary changes.












(3)


In certain cases, interest earned on liquid assets necessary for the operation of an agricultural holding can constitute a substantial portion of the holding's income. Currently, this interest is reported in Table L in Annex VIII to Implementing Regulation (EU) 2024/2746, under ‘other OGA directly related to the farm’. In order to facilitate the identification of this amount, refine the calculation of farm income using FSDN data, and enhance comparability with the Economic Accounts for Agriculture, it is necessary to report this interest separately in Table I in Annex VIII to that Implementing Regulation, under ‘other products and receipts’.












(4)


Table J in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting the type of housing for animals on returning agricultural holdings. To ensure data consistency and accuracy, the codes for types of housing should be harmonised to assign identical codes to identical types of housing, thereby facilitating comparable and reliable data analysis.












(5)


Table ST in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on soil tests conducted on returning agricultural holdings. In order to provide clarity in the reporting of soil texture, Table ST should be amended accordingly.












(6)


Table I1 in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on the use of plant protection products by returning holdings, with options for reporting at either farm or crop level. In order to convey the reporting requirements for each of these levels, Table I1 should be amended accordingly.












(7)


Table J1 in Annex VIII to Implementing Regulation (EU) 2024/2746 sets out the structure for reporting information on the use of antimicrobials by returning holdings. In order to facilitate the reporting of information and to provide clarity on the reporting requirements, Table J1 should be amended accordingly.












(8)


Article 12(3) of Implementing Regulation (EU) 2024/2746 allows the Commission to exempt Member States from submitting data on specific variables listed in Annex VIII to that Implementing Regulation for the reporting years 2026 and 2027, provided that the Member State submits a justified request. Following the submission of additional justified requests by Germany and France prior to 31 May 2025, it is necessary to amend Annexes IX and X to that Implementing Regulation accordingly.












(9)


Implementing Regulation (EU) 2024/2746 should therefore be amended accordingly.












(10)


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





HAS ADOPTED THIS REGULATION:



Article 1
Annexes I, II, VIII, IX and X to Implementing Regulation (EU) 2024/2746 are amended in accordance with the Annex to this Regulation.


Article 2
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 October 2025.


For the Commission


The President

Ursula VON DER LEYEN
            





(1)  
            OJ L 328, 15.12.2009, p. 27, ELI: http://data.europa.eu/eli/reg/2009/1217/oj.

(2)  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, ELI: http://data.europa.eu/eli/reg_impl/2024/2746/oj).




ANNEX
Annexes I, II, VIII, IX and X to Implementing Regulation (EU) 2024/2746 are amended as follows:






(1)


in Annex I, the entry for Bulgaria is replaced by the following:






‘Bulgaria


8 000 ’














(2)


in Annex II, the entry for Bulgaria is replaced by the following:







‘BULGARIA





831


Северозападен (Severozapaden)


338




832


Северен централен (Severen tsentralen)


305




833


Североизточен (Severoiztochen)


351




834


Югозападен (Yugozapaden)


231




835


Южен централен (Yuzhen tsentralen)


409




836


Югоизточен (Yugoiztochen)


368




Total Bulgaria


2002’














(3)


Annex VIII is amended as follows:






(a)


under ‘A.OT.232.C Number of members of Producer Organisations (POs)’ in Table A, the last sentence is replaced by the following:

                                    ‘Germany is exempt from submitting data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C for the reporting year 2026.’;










(b)


in the categories of crop in Table I, under “Other products and receipts”, below the entry “90330 – Other by-products”, the following new entry is added:






‘90400


Interest received on liquid assets necessary for running the holding’














(c)


under the group of information J.TH Type of housing in Table J, the table is replaced by the following:







‘Type of housing codes




Code


Type of animal


Type of housing




10


Bovine animals (categories 210 to 269)


Tied stalls (slurry)




20


Tied stalls (solid manure)




30


Loose/cubicle housing (slurry)




40


Loose/cubicle housing (solid manure)




50


Always outdoor




60


Other type of housing (slurry)




70


Other type of housing (solid manure)




80


Sheep and goats (categories 311 to 329)


Deep litter




90


Slatted floor




100


Solid floor




50


Always outdoor




120


Pigs (categories 410 to 499)


Fully slatted floor




130


Partially slatted floor




140


Solid floor (solid manure)




80


Entire surface is deep litter




50


Outdoor (free range)




60


Other type of housing (slurry)




70


Other type of housing (solid manure)




80


Poultry (categories 510 to 530)


Deep litter




200


Aviary house




210


Cages with manure belt




220


Cages with deep pit




230


Cages with stilt house




50


Outdoor (free range)




250


Other type of housing’














(d)


the information in Table ST is replaced by the following:

                                             ‘
                                             Soil test

This information is optional for Member States. In case Member States decide to provide this information, soil test results may be submitted if they are available and have been conducted within the last five years. The soil test pertains to a single parcel, where the sampling occurred. If more than one test was conducted on the same parcel within the last five years, the most recent one is to be provided. If data related to more than one parcel are available, multiple entries are possible.
Structure of the table









 


Parcel ID


Code (*)


 


 




 


Categories of test


Code (**)


 


 




 


 




Group of information


Value


Code




V


C





ST



Soil test


 


 




The categories are to be selected from the list below:








Code (**)


Description


V


C




100


Bulk density in topsoil (g/cm3)


 


-




110


Bulk density in subsoil (g/cm3)


 


-




120


Soil water holding capacity (% of volume of water / volume of saturated soil)


 


-




130


Soil erosion rate (ton/ha/year)


 


-




140


Soil basal respiration (mm3 O2/g/hr) in dry soil


 


-




150


Soil texture


-


 




160


Soil acidity (pH)


 


-




170


Soil Organic Carbon (SOC) concentration (g/kg)


 


-




180


Electrical conductivity (dS/m - deci-Siemens per meter)


 


-




190


CaCO3 (m/m %)


 


-




200


Nitrogen in soil (mg/g)


 


-




210


Extractable phosphorous (mg/kg) (according to ISO 11263:1994)


 


-




220


K2O (mg/kg)


 


-




230


Cd (mg/kg)


 


-




240


Cu (mg/kg)


 


-




250


Pb (mg/kg)


 


-




260


Zn (mg/kg)


 


-





Parcel ID

The parcel ID shall include both the reference parcel ID as referred to in Article 2(2) of Commission Delegated Regulation (EU) 2022/1172 (*1) and the agricultural parcel ID as referred to in Article 8(3), point (a), of Commission Implementing Regulation (EU) 2022/1173 (*2).

Description of columns


Value (V)

The value represents the specific measurement of various soil properties, such as physical, chemical, and biological characteristics. The unit of measurement is indicated for each variable and reflects the appropriate standard for that specific property.

Code (C)

Code refers to soil texture (category 150), which classifies soil based on the relative proportions of sand, silt and clay.

(*1)  Commission Delegated Regulation (EU) 2022/1172 of 4 May 2022 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with regard to the integrated administration and control system in the common agricultural policy and the application and calculation of administrative penalties for conditionality (OJ L 183, 8.7.2022, p. 12, ELI: http://data.europa.eu/eli/reg_del/2022/1172/oj)."
                        

(*2)  Commission Implementing Regulation (EU) 2022/1173 of 31 May 2022 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council with regard to the integrated administration and control system in the common agricultural policy (OJ L 183, 8.7.2022, p. 23, ELI: http://data.europa.eu/eli/reg_impl/2022/1173/oj).’;"
                        










(e)


the information in Table I1 is replaced by the following:

                                             ‘
                                             Plant protection product use

Structure of the table








Parcel ID (optional)


Code (*)




Category (crop level is optional)


Code (**)




Unit


Code (***)




Active substance


Code (****)




 




Group of information


Columns




Quantity




Q





PP



Plant protection product use


 




The categories are to be selected from the list below:







Code (**)


Description


Q




10000


PPP use


 




10110


Common wheat and spelt


 




…/…


 


 




90900


Other


 





GROUPS OF INFORMATION IN TABLE I1

Quantity of plant protection product applied during the reporting year shall be provided by active substances.
Category 10000 shall be used when the active substance is recorded at farm level, with no data available at the crop level at all. If the active substance is recorded at the crop level, codes 10110 to 90900 shall be used, corresponding to the crop categories set out in Table I. Parcel ID shall be recorded only on crop level. The data provided on crop level is optional for Member States.
Multiple entries are possible.
The types of unit codes are to be selected form the list below:






Code (***)


Description




1


Gram




2


Millilitre




3


Other





Parcel ID

The parcel ID shall include both the reference parcel ID as referred to in Article 2(2) of Delegated Regulation (EU) 2022/1172 and the agricultural parcel ID as referred to in Article 8(3), point (a), of Implementing Regulation (EU) 2022/1173. The data provided on parcel level is optional for Member States.

Description of columns

Quantity (Q): Quantity of product (active substance) applied during the reporting year.’;










(f)


the information in Table J1 is replaced by the following:

                                             ‘
                                             Antimicrobial use

Structure of the table







Category


Code (*)




Active substance


Code (**)




Unit


Code (***)




 




Group of information


Columns




Quantity




Q





AU



Antimicrobial use


 




The following category is to be used:







Code (*)


Description


Q




100


Antimicrobial use


 





GROUPS OF INFORMATION IN TABLE J1


Antimicrobial use (AU)

Antimicrobials that are used during the reporting year in livestock production to maintain health and productivity.

Description of columns


Quantity (Q)

Total quantity of antimicrobials that are used during the reporting year by active substances.
The types of unit codes are to be selected form the list below:






Code (***)


Description




1


Gram




2


Millilitre




3


Other’


















(4)


in Annex IX, the table is replaced by the following:








‘Annex VIII tables and new FSDN variables


First reporting year


Exemptions from submitting specific variables (the first reporting year is indicated)




2025


2027


 




Table A - General information on the holding


X


 


Not applicable except for:




A.CL.142.DT. Year in which the farm started conversion to organic


 


Greece, France, Cyprus, Slovakia in 2026

 (*3)Germany, Romania in 2027




A.CL.145.C. Share of organic farming products sold as organic in certified farms


 


Greece, Cyprus, Slovakia, Sweden in 2026

 (*3)Germany, Romania in 2027

 (*3)France in 2028




A.OT.240.C Participation in mutual funds


 


Greece, France, Cyprus, Slovakia, Sweden in 2026

 (*3)Germany, Romania in 2027




A.OT.241.C Compensation of losses


 


Greece, Cyprus, Slovakia, Sweden in 2026

 (*3)Germany, Romania in 2027

 (*3)France in 2028




Table B - Type of occupation


X


 


Not applicable




Table C – Labour


X


 


Not applicable except for:




C.EX Externals


 


Greece, Cyprus, Portugal, Sweden in 2026

 (*3)Germany, Latvia, Romania in 2027
France, Malta in 2028




Column G – Gender (for workers)


 


Greece, Cyprus, Portugal in 2026

 (*3)Germany, Latvia, Romania in 2027




Columns AW - Wages and social security costs per year / per hour


 


Greece, Cyprus, Portugal in 2026

 (*3)France, Latvia, Malta, Romania, Sweden in 2027




Column R - Retirement


 


Greece, Cyprus, Portugal in 2026

 (*3)France, Latvia, Malta, Romania in 2027




Table D - Assets and investments


X


 


Not applicable




Table E - Quotas and other rights


X


 


Not applicable




Table F - Debts/credits


X


 


Not applicable




Table G - Value added tax (VAT)


X


 


Not applicable




Table H – Inputs


X


 


Not applicable except for:




5035. Of which other origin


 


Greece, Cyprus in 2026
Malta, Romania in 2027




Table I - Land use and crops


X


 


Not applicable except for:




Columns ’of which is fully organic – of which in conversion to organic’


 


Greece, Cyprus in 2026
Latvia, Romania in 2027
Luxembourg in 2028




Table J - Livestock production


X


 


Not applicable except for:




J. OR Organic - J. CO in conversion to organic


 


Greece, France, Cyprus in 2026
Croatia, Latvia, Romania, Slovakia in 2027




J.DL Number of deaths, including emergency killings


 


Greece, Cyprus, Sweden in 2026
Romania in 2027

 (*3)France in 2028




J.TH Type of housing


 


Belgium, Greece, Cyprus, Sweden in 2026

 (*3)Germany, Latvia, Romania in 2027

 (*3)France in 2028




J. TO Time spent outdoor


 


Belgium, Greece, Cyprus, Sweden in 2026

 (*3)Germany, Latvia, Romania in 2027

 (*3)France in 2028




Table K - Animal products and services


X


 


Not applicable




Table L - OGA directly related to the farm


X


 


Not applicable




Table M – Subsidies


X


 


Not applicable except for:




3770 - Knowledge exchange and dissemination of information


 


Greece, France, Cyprus, Slovakia in 2026

 (*3)Germany, Malta, Romania in 2027




3780 - Cooperation


 


Greece, France, Cyprus, Slovakia in 2026

 (*3)Germany, Malta, Romania in 2027




Table MI - Market integration


X


 


Czechia, Greece, Cyprus, Portugal, Sweden in 2026
Belgium, (*3)Germany, Croatia, Latvia, Malta, Romania, Slovakia, in 2027

 (*3)France in 2028




Table DI – Innovation and digitalisation


 


X


France, Malta in 2028




Table OF - Indicative share of off-farm income


 


X


France, Malta in 2028




Table FP1 - Farming practices


X


 


Greece, Cyprus, Portugal, Sweden in 2026
Belgium, Czechia, Denmark, (*3)Germany, Estonia, Croatia, Latvia, Romania, Slovakia in 2027
France, Malta in 2028




Table FP2 - Farming practices


 


X


France, Malta in 2028




Table NM1 - Nutrient use and management – Manure storage


X


 


Belgium, Greece, Cyprus, Latvia, Sweden in 2026
Czechia, (*3)Germany, Croatia, Romania, Slovakia in 2027
France, Malta in 2028




Table NM2 - Nutrient use and management – Manure application


X


 


Greece, Cyprus, Latvia, Sweden in 2026
Belgium, Czechia, (*3)Germany, Estonia, Croatia, Romania, Slovakia in 2027
France, Malta in 2028




Table NM3 - Nutrient use and management – Feed input


 


X


France, Malta, Spain in 2028




Table ST - Soil test (optional)


X


 


 




Table BD1 - Biodiversity – Landscape features


X


 


Greece, Cyprus in 2026

 (*3)Germany, Romania in 2027
France, Luxembourg, Malta in 2028




Table BD2 - Biodiversity – Biological control and grassland management


 


X


France, Luxembourg, Malta in 2028




Table WT - Water management


 


X


France, Malta in 2028




Table I1 - Plant protection product use


 


X


France, Malta, Spain in 2028




Table J1 - Antimicrobial use


 


X


France, Malta, Spain in 2028




Table CS - Environmental certification schemes


X


 


Belgium, Greece, Cyprus, Sweden in 2026

 (*3)Germany, Malta, Romania, Slovakia in 2027




Table EN – Energy


 


X


France, Malta in 2028




Table FL - On-farm loss of production for food and feed uses


 


X


France, Croatia, Luxembourg, Malta in 2028




Table TR – Training


 


X


France, Malta in 2028




Table SA – Safety


X


 


Greece, Cyprus in 2026

 (*3)Germany, Romania in 2027
France, Malta in 2028




Table SI - Social inclusion


X


 


Greece, Cyprus in 2026

 (*3)Germany, Romania in 2027
France, Malta in 2028




Table SE - Services accessible to farmers


X


 


Greece, Cyprus, Sweden in 2026

 (*3)Germany, Malta, Romania in 2027




Table GR - Generational renewal


X


 


Greece, Cyprus, Sweden in 2026

 (*3)Germany, Romania, Slovakia in 2027
France, Malta in 2028














(5)


in Annex X, the table is replaced by the following:
















 


‘Reporting year 2025


Reporting year 2026


Reporting year 2027




 


Amount as referred to in Article 17(1), point (a)


Amount as referred to in Article 17(1), point (b)


Amount as referred to in Article 17(1), point (c)


Maximum amount


Amount as referred to in Article 17(1), point (a)


Amount as referred to in Article 17(1), point (b)


Amount as referred to in Article 17(1), point (c)


Maximum amount


Amount as referred to in Article 17(1), point (a)


Amount as referred to in Article 17(1), point (c)


Maximum amount




BELGIUM


198 000 


397 600 


136 702 


732 302 


198 000 


375 196 


183 260 


756 456 


198 000 


503 223 


701 223 




BULGARIA


396 360 


352 436 


501 697 


1 250 493 


360 360 


352 830 


457 933 


1 171 123 


360 360 


915 865 


1 276 225 




CZECHIA


230 760 


386 620 


185 874 


803 254 


230 760 


373 715 


213 581 


818 056 


230 760 


586 483 


817 243 




DENMARK


261 000 


400 883 


300 331 


962 214 


261 000 


401 314 


301 636 


963 950 


261 000 


663 339 


924 339 




GERMANY


919 980 


1 985 289 


105 861 


3 011 130 


919 980 


1 986 914 


110 464 


3 017 358 


919 980 


2 338 155 


3 258 135 




ESTONIA


104 400 


223 399 


108 119 


435 918 


104 400 


223 635 


108 641 


436 676 


104 400 


265 336 


369 736 




IRELAND


162 000 


368 882 


205 053 


735 935 


162 000 


369 293 


205 864 


737 157 


162 000 


411 728 


573 728 




GREECE


533 880 


1 013 146 


61 433 


1 608 459 


533 880 


706 768 


678 435 


1 919 083 


533 880 


1 356 871 


1 890 751 




SPAIN


1 566 000 


1 606 195 


1 982 182 


5 154 377 


1 566 000 


1 607 987 


1 990 016 


5 164 003 


1 566 000 


3 439 438 


5 005 438 




FRANCE


1 368 000 


2 553 255 


472 244 


4 393 499 


1 368 000 


2 555 402 


479 088 


4 402 490 


1 368 000 


485 932 


1 853 932 




CROATIA


225 180 


372 981 


181 379 


779 540 


225 180 


373 339 


182 506 


781 025 


225 180 


546 390 


771 570 




ITALY


1 695 240 


1 623 948 


2 145 769 


5 464 957 


1 695 240 


1 625 760 


2 154 250 


5 475 250 


1 695 240 


4 308 500 


6 003 740 




CYPRUS


90 000 


265 654 


10 356 


366 010 


90 000 


214 111 


114 369 


418 480 


90 000 


228 738 


318 738 




LATVIA


180 000 


295 256 


144 987 


620 243 


180 000 


274 827 


187 313 


642 140 


180 000 


457 475 


637 475 




LITHUANIA


180 000 


306 954 


227 837 


714 791 


180 000 


307 297 


228 738 


716 035 


180 000 


457 475 


637 475 




LUXEMBOURG


81 000 


201 967 


93 206 


376 173 


81 000 


202 188 


93 611 


376 799 


81 000 


177 902 


258 902 




HUNGARY


342 000 


463 433 


432 890 


1 238 323 


342 000 


463 951 


434 601 


1 240 552 


342 000 


869 203 


1 211 203 




MALTA


96 480 


251 602 


11 102 


359 184 


96 480 


251 821 


11 586 


359 887 


96 480 


45 373 


141 853 




NETHERLANDS


270 000 


702 640 


341 756 


1 314 396 


270 000 


703 424 


343 106 


1 316 530 


270 000 


686 213 


956 213 




AUSTRIA


324 000 


367 386 


410 107 


1 101 493 


324 000 


367 796 


411 728 


1 103 524 


324 000 


823 455 


1 147 455 




POLAND


1 620 000 


1 377 272 


2 050 533 


5 047 805 


1 620 000 


1 378 809 


2 058 638 


5 057 447 


1 620 000 


4 117 275 


5 737 275 




PORTUGAL


414 000 


553 417 


428 748 


1 396 165 


414 000 


506 343 


526 096 


1 446 439 


414 000 


1 052 193 


1 466 193 




ROMANIA


918 000 


1 359 686 


105 634 


2 383 320 


918 000 


1 360 614 


110 226 


2 388 840 


918 000 


2 333 123 


3 251 123 




SLOVENIA


163 440 


258 693 


206 876 


629 009 


163 440 


258 982 


207 694 


630 116 


163 440 


415 387 


578 827 




SLOVAKIA


101 160 


280 835 


58 202 


440 197 


101 160 


281 110 


58 708 


440 978 


101 160 


257 101 


358 261 




FINLAND


117 000 


275 514 


148 094 


540 608 


117 000 


275 822 


148 679 


541 501 


117 000 


297 359 


414 359 




SWEDEN


184 500 


377 326 


84 921 


646 747 


184 500 


303 358 


234 456 


722 314 


184 500 


468 912 


653 412 




EU total


12 742 380 


18 622 269 


11 141 893 


42 506 542 


12 706 380 


18 102 606 


12 235 222 


43 044 208 


12 706 380 


28 508 444 


41 214 824 




Reserve for advance deliveries


 


 


 


2 493 458 


 


 


 


1 955 792 ’


 


 


 










(*1)  Commission Delegated Regulation (EU) 2022/1172 of 4 May 2022 supplementing Regulation (EU) 2021/2116 of the European Parliament and of the Council with regard to the integrated administration and control system in the common agricultural policy and the application and calculation of administrative penalties for conditionality (OJ L 183, 8.7.2022, p. 12, ELI: http://data.europa.eu/eli/reg_del/2022/1172/oj).

(*2)  Commission Implementing Regulation (EU) 2022/1173 of 31 May 2022 laying down rules for the application of Regulation (EU) 2021/2116 of the European Parliament and of the Council with regard to the integrated administration and control system in the common agricultural policy (OJ L 183, 8.7.2022, p. 23, ELI: http://data.europa.eu/eli/reg_impl/2022/1173/oj).’;’


(*3)  Newly granted exemption.’
         



ELI: http://data.europa.eu/eli/reg_impl/2025/2145/oj
ISSN 1977-0677 (electronic edition)