CELEX: 32015R0220
Language: en
Date: 2015-02-03 00:00:00
Title: Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

19.2.2015   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 46/1
            
         COMMISSION IMPLEMENTING REGULATION (EU) 2015/220
   of 3 February 2015
   laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
   THE EUROPEAN COMMISSION,
   Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (1), and in particular the first subparagraph of Article 5(1), Article 5a(2) and (4), Articles 5b(7) and 7(2), the third subparagraph of Article 8(3) and Article 19(3) thereof,
   Whereas:
   
               (1)
            
            
               Following the entry into force of the Lisbon Treaty, Regulation (EU) No 1318/2013 of the European Parliament and of the Council (2) has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Implementing Regulation (EU) No 283/2012 (3) and Commission Implementing Regulation (EU) No 730/2013 (4).
            
         
               (2)
            
            
               In accordance with Article 5 of Regulation (EC) No 1217/2009, it is necessary to lay down thresholds of economic size. Such thresholds need to vary according to Member State and in some cases even to the Farm Accountancy Data Network (FADN) division in order to take account of their different farming structures.
            
         
               (3)
            
            
               Article 5a of Regulation (EC) No 1217/2009 provides that data are to be collected on the basis of a plan for the selection of returning holdings (selection plan). For the purposes of the selection plan, the field of survey should be stratified according to the FADN divisions listed in Annex I to Regulation (EC) No 1217/2009 and according to types of farming and economic sizes.
            
         
               (4)
            
            
               In order to provide a representative sample of returning holdings for the stratified field of survey, the number of returning holdings per Member State and per FADN division should be set.
            
         
               (5)
            
            
               The selection plan should be drawn up prior to the beginning of the corresponding accounting year in order to enable the Commission to verify its content before it will be used for the selection of returning holdings.
            
         
               (6)
            
            
               In order to achieve the objectives set out in Article 5b of Regulation (EC) No 1217/2009 which apply for the purposes of FADN, implementing rules for the Union typology should be established.
            
         
               (7)
            
            
               The type of farming and the economic size of the holding should be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (5). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established.
            
         
               (8)
            
            
               Given the increasing importance in terms of income of gainful activities directly related to the holding other than the agricultural activities of the holding, a classification variable reflecting the importance of such other gainful activities directly related to the holding should be included in the Union typology.
            
         
               (9)
            
            
               It is further necessary to lay down certain rules for the transmission to the Commission of the standard outputs and the data needed for their calculation.
            
         
               (10)
            
            
               Commission Delegated Regulation (EU) No 1198/2014 (6) determines the main groups of accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 and lays down general rules for the collection of such data. The type, definition and presentation of the accountancy data collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agricultural holdings must be uniform, irrespective of the returning holdings surveyed. It is therefore necessary to lay down the form and layout of the farm return and the methods and deadlines for data submission to the Commission. The data collected by means of the farm return should also take account of the 2013 reform of the common agricultural policy.
            
         
               (11)
            
            
               Duly completed farm returns should be sent to the Commission in time by the liaison agency appointed by each Member State in accordance with Article 7 of Regulation (EC) No 1217/2009 in order to ensure the uniform and timely management of the delivered accountancy data. The delivery process of the accountancy data to the Commission should be made practical and secure. Therefore, provision should be made for the liaison agency to send the information concerned directly to the Commission via the computerised system set up by the Commission for the purposes of that Regulation as well as for further modalities in that regard. It is appropriate that the time limits for the submission of such data to the Commission take into account Member States' past record in delivering such data.
            
         
               (12)
            
            
               Every farm return delivered to the Commission should be duly completed in order to be considered as eligible for payment of the standard fee.
            
         
               (13)
            
            
               Limitation per Member State as to the total number of duly completed farm returns eligible for Union financing is laid down in Regulation (EC) No 1217/2009. Flexibility in the number of returning holdings per FADN division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected as laid down in Regulation (EC) No 1217/2009.
            
         
               (14)
            
            
               Article 19 of Regulation (EC) No 1217/2009 provides that appropriations to be included in the general budget of the European Union, in the Commission section, have to cover the total amount of the standard fee payable to the Member States for the delivery of duly completed farm returns delivered to the Commission within the applicable deadline. The number of duly completed farm returns for which the standard fee is paid should not exceed the maximum number of returning holdings.
            
         
               (15)
            
            
               To contribute to the improvement of farm return data management processes an increased standard fee should be paid to Member States delivering duly completed farm returns earlier than the deadline to be fixed for the submission of farm returns.
            
         
               (16)
            
            
               As the measures provided for in this Regulation should apply from the accounting year 2015, this Regulation should apply from that accounting year.
            
         
               (17)
            
            
               The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network,
            
         HAS ADOPTED THIS REGULATION:
   CHAPTER 1
   
      FIELD OF SURVEY AND SELECTION PLAN
   
   Article 1
   Threshold of economic size
   The thresholds of economic size as referred to in the first subparagraph of Article 5(1) of Regulation (EC) No 1217/2009 are set out in Annex I to this Regulation.
   Article 2
   Number of returning holdings
   The number of returning holdings per Member State and per farm accountancy data network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 are set out in Annex II to this Regulation.
   Article 3
   Selection plan
   1.   Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.
   2.   Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation not later than two months before the beginning of the accounting year to which it relates.
   CHAPTER 2
   
      UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS
   
   Article 4
   Particular types of farming specialisations
   The methods for the calculation of particular types of farming specialisations as referred to in Article 5b(3) of Regulation (EC) No 1217/2009 and their correspondence with general and principal types of farming as referred to in that Article are set out in Annex IV to this Regulation.
   Article 5
   Economic size of the holding
   The method for the calculation of the economic size of the holding as referred to in Article 5b(4) of Regulation (EC) No 1217/2009 and the economic size classes as referred to in Article 5b(1) of that Regulation are set out in Annex V to this Regulation.
   Article 6
   Standard output and total standard output
   1.   The method for the calculation to determine the standard outputs of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedures for collecting the corresponding data are set out in Annex VI to this Regulation.
   The standard output of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for each geographical unit referred to in point 2(b) of Annex VI to this Regulation and for each crop and livestock characteristics of the farm structure survey listed in Annex III to Regulation (EC) No 1166/2008.
   2.   The total standard output of a holding shall be obtained by multiplying the standard outputs of each crop and livestock characteristics by the number of corresponding units.
   Article 7
   Other gainful activities directly related to the holding
   The other gainful activities directly related to the holding as referred to in Article 5b(5) of Regulation (EC) No 1217/2009 are defined in Part A of Annex VII to this Regulation. Their importance shall be expressed as a percentage band. Those percentage bands are set out in Part C of Annex VII to this Regulation.
   The method by which the importance of the gainful activities referred to in the first paragraph is estimated is set out in Parts B and C of Annex VII to this Regulation.
   Article 8
   Notification of standard outputs and data for their determination
   1.   Member States shall submit to the Commission (Eurostat) the standard outputs and the data for their determination as referred to in Article 5b(6) of Regulation (EC) No 1217/2009 for a reference period of year N before 31 December of the year N+3.
   2.   For the submission of the data referred to in paragraph 1 Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.
   CHAPTER 3
   
      FARM RETURN AND DATA DELIVERY TO THE COMMISSION
   
   Article 9
   The form and layout of the farm return
   The form and layout of presentation of the accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 as well as the instructions related thereto are laid down in Annex VIII to this Regulation.
   Article 10
   The methods and deadlines for data transmission to the Commission
   1.   The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised delivery and control system as referred to in Article 19(1)(b) of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that system.
   2.   Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1 via the Committee for the Farm Accountancy Data Network.
   3.   The farm returns shall be submitted to the Commission by 31 December after the end of the accounting year in question.
   Member States which were not able to deliver the 2012 farm return data within the time period set out in the first subparagraph may submit the farm returns to the Commission up to three months after the deadline referred to in the first subparagraph.
   4.   Farm returns are deemed delivered to the Commission once the accountancy data referred to in Article 9 have been introduced in the computerised delivery and control system referred to in paragraph 1, the subsequent computer-based checks have been executed and the liaison agency has confirmed that the data are ready to be loaded into that system.
   CHAPTER 4
   
      STANDARD FEE
   
   Article 11
   Duly completed farm returns
   For the purposes of Article 19(1)(a) of Regulation (EC) No 1217/2009 a farm return is duly completed when its content is factually accurate and the accountancy data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.
   Article 12
   Eligible number of farm returns
   The total number of duly completed and submitted farm returns per Member State as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 that are eligible for the payment of the standard fee shall not exceed the total number of returning holdings laid down for that Member State in Annex II to this Regulation.
   Where Member States have more than one FADN division, the number of duly completed and submitted farm returns per FADN division that are eligible for payment of the standard fee may be up to 20 % higher than the number laid down for the FADN division concerned, provided that the total number of duly completed and submitted farm returns of the Member State concerned shall not be higher than the total number laid down for that Member State in Annex II to this Regulation.
   Article 13
   Payment of the standard fee
   The total amount of the standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be paid in two instalments:
   
               (a)
            
            
               a payment corresponding to 50 % of the total amount calculated on the basis of the amount fixed in the first paragraph of Article 14 of this Regulation shall be made at the beginning of each accounting year for the number of returning holdings laid down in Annex II to this Regulation;
            
         
               (b)
            
            
               the remaining amount shall be paid after the submitted farm returns have been verified by the Commission as being duly completed.
            
         The remaining amount referred to in point (b) of the first paragraph of this Article shall be calculated by multiplying the standard fee per farm return calculated on the basis of Article 14 of this Regulation by the number of duly completed farm returns that are eligible pursuant to Article 12 of this Regulation and by subtracting the payment referred to in point (a) of the first paragraph of this Article.
   Article 14
   Amount of the standard fee
   The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.
   If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.
   If the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadlines referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State has not been met.
   CHAPTER 5
   
      TRANSITIONAL AND FINAL PROVISIONS
   
   Article 15
   Repeals
   Implementing Regulation (EU) No 283/2012 and Implementing Regulation (EU) No 730/2013 are repealed with effect from 1 January 2015.
   However, they shall continue to apply to accounting years preceding the accounting year 2015.
   Article 16
   Entry into force and application
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
   It shall apply from the accounting year 2015.
   
      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 3 February 2015.
      
         
            For the Commission
         
         
            The President
         
         Jean-Claude JUNCKER
      
   
   
      (1)  OJ L 328, 15.12.2009, p. 27.
   
      (2)  Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community (OJ L 340, 17.12.2013, p. 1).
   
      (3)  Commission Implementing Regulation (EU) No 283/2012 of 29 March 2012 fixing the standard fee per farm return from the 2012 accounting year of the farm accountancy data network (OJ L 92, 30.3.2012, p. 15).
   
      (4)  Commission Implementing Regulation (EU) No 730/2013 of 29 July 2013 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings (OJ L 203, 30.7.2013, p. 6).
   
      (5)  Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (OJ L 321, 1.12.2008, p. 14).
   
      (6)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2).
   
      ANNEX I
      
         THRESHOLD OF ECONOMIC SIZE FOR THE FIELD OF SURVEY (ARTICLE 1)
      
      
                  Member State/FADN division
               
               
                  Threshold (in EUR)
               
            
                  Belgium
               
               
                  25 000
               
            
                  Bulgaria
               
               
                  2 000
               
            
                  Czech Republic
               
               
                  8 000
               
            
                  Denmark
               
               
                  15 000
               
            
                  Germany
               
               
                  25 000
               
            
                  Estonia
               
               
                  4 000
               
            
                  Ireland
               
               
                  8 000
               
            
                  Greece
               
               
                  4 000
               
            
                  Spain
               
               
                  8 000
               
            
                  France (with the exception of Martinique, Reunion, Guadeloupe)
               
               
                  25 000
               
            
                  France (only Martinique, Reunion, Guadeloupe)
               
               
                  15 000
               
            
                  Croatia
               
               
                  4 000
               
            
                  Italy
               
               
                  8 000
               
            
                  Cyprus
               
               
                  4 000
               
            
                  Latvia
               
               
                  4 000
               
            
                  Lithuania
               
               
                  4 000
               
            
                  Luxembourg
               
               
                  25 000
               
            
                  Hungary
               
               
                  4 000
               
            
                  Malta
               
               
                  4 000
               
            
                  Netherlands
               
               
                  25 000
               
            
                  Austria
               
               
                  8 000
               
            
                  Poland
               
               
                  4 000
               
            
                  Portugal
               
               
                  4 000
               
            
                  Romania
               
               
                  2 000
               
            
                  Slovenia
               
               
                  4 000
               
            
                  Slovakia
               
               
                  25 000
               
            
                  Finland
               
               
                  8 000
               
            
                  Sweden
               
               
                  15 000
               
            
                  United Kingdom (with the exception of Northern Ireland)
               
               
                  25 000
               
            
                  United Kingdom (only Northern Ireland)
               
               
                  15 000
               
            
   
      ANNEX II
      
         NUMBER OF RETURNING HOLDINGS (ARTICLE 2)
      
      
                  Reference number
               
               
                  Name of FADN division
               
               
                  Number of returning holdings per accounting year
               
            
                  BELGIUM
               
            
                  341
               
               
                  Vlaanderen
               
               
                  720
               
            
                  342
               
               
                  Bruxelles-Brussel
               
               
                  —
               
            
                  343
               
               
                  Wallonie
               
               
                  480
               
            
                  Total Belgium
               
               
                  1 200
               
            
                  BULGARIA
               
            
                  831
               
               
                  Северозападен, (Severozapaden)
               
               
                  346
               
            
                  832
               
               
                  Северен централен, (Severen tsentralen)
               
               
                  358
               
            
                  833
               
               
                  Североизточен, (Severoiztochen)
               
               
                  373
               
            
                  834
               
               
                  Югозападен, (Yugozapaden)
               
               
                  335
               
            
                  835
               
               
                  Южен централен, (Yuzhen tsentralen)
               
               
                  394
               
            
                  836
               
               
                  Югоизточен, (Yugoiztochen)
               
               
                  396
               
            
                  Total Bulgaria
               
               
                  2 202
               
            
                  745
               
               
                  CZECH REPUBLIC
               
               
                  1 417
               
            
                  370
               
               
                  DENMARK
               
               
                  2 150
               
            
                  GERMANY
               
            
                  010
               
               
                  Schleswig-Holstein
               
               
                  565
               
            
                  020
               
               
                  Hamburg
               
               
                  97
               
            
                  030
               
               
                  Niedersachsen
               
               
                  1 307
               
            
                  040
               
               
                  Bremen
               
               
                  —
               
            
                  050
               
               
                  Nordrhein-Westfalen
               
               
                  1 010
               
            
                  060
               
               
                  Hessen
               
               
                  558
               
            
                  070
               
               
                  Rheinland-Pfalz
               
               
                  887
               
            
                  080
               
               
                  Baden-Württemberg
               
               
                  1 190
               
            
                  090
               
               
                  Bayern
               
               
                  1 678
               
            
                  100
               
               
                  Saarland
               
               
                  90
               
            
                  110
               
               
                  Berlin
               
               
                  —
               
            
                  112
               
               
                  Brandenburg
               
               
                  284
               
            
                  113
               
               
                  Mecklenburg-Vorpommern
               
               
                  268
               
            
                  114
               
               
                  Sachsen
               
               
                  313
               
            
                  115
               
               
                  Sachsen-Anhalt
               
               
                  270
               
            
                  116
               
               
                  Thüringen
               
               
                  283
               
            
                  Total Germany
               
               
                  8 800
               
            
                  755
               
               
                  ESTONIA
               
               
                  658
               
            
                  380
               
               
                  IRELAND
               
               
                  900
               
            
                  GREECE
               
            
                  450
               
               
                  Macedonia-Thrace
               
               
                  2 000
               
            
                  460
               
               
                  Epirus-Peloponnese-Ionian Islands
               
               
                  1 350
               
            
                  470
               
               
                  Thessaly
               
               
                  700
               
            
                  480
               
               
                  Continental Greece, Aegean Islands, Crete
               
               
                  1 450
               
            
                  Total Greece
               
               
                  5 500
               
            
                  SPAIN
               
            
                  500
               
               
                  Galicia
               
               
                  450
               
            
                  505
               
               
                  Asturias
               
               
                  190
               
            
                  510
               
               
                  Cantabria
               
               
                  150
               
            
                  515
               
               
                  País Vasco
               
               
                  352
               
            
                  520
               
               
                  Navarra
               
               
                  316
               
            
                  525
               
               
                  La Rioja
               
               
                  244
               
            
                  530
               
               
                  Aragón
               
               
                  676
               
            
                  535
               
               
                  Cataluña
               
               
                  664
               
            
                  540
               
               
                  Illes Balears
               
               
                  180
               
            
                  545
               
               
                  Castilla y León
               
               
                  950
               
            
                  550
               
               
                  Madrid
               
               
                  190
               
            
                  555
               
               
                  Castilla-La Mancha
               
               
                  900
               
            
                  560
               
               
                  Comunidad Valenciana
               
               
                  638
               
            
                  565
               
               
                  Murcia
               
               
                  348
               
            
                  570
               
               
                  Extremadura
               
               
                  718
               
            
                  575
               
               
                  Andalucía
               
               
                  1 504
               
            
                  580
               
               
                  Canarias
               
               
                  230
               
            
                  Total Spain
               
               
                  8 700
               
            
                  FRANCE
               
            
                  121
               
               
                  Île-de-France
               
               
                  190
               
            
                  131
               
               
                  Champagne-Ardenne
               
               
                  370
               
            
                  132
               
               
                  Picardie
               
               
                  270
               
            
                  133
               
               
                  Haute-Normandie
               
               
                  170
               
            
                  134
               
               
                  Centre
               
               
                  410
               
            
                  135
               
               
                  Basse-Normandie
               
               
                  240
               
            
                  136
               
               
                  Bourgogne
               
               
                  340
               
            
                  141
               
               
                  Nord-Pas de Calais
               
               
                  280
               
            
                  151
               
               
                  Lorraine
               
               
                  230
               
            
                  152
               
               
                  Alsace
               
               
                  200
               
            
                  153
               
               
                  Franche-Comté
               
               
                  210
               
            
                  162
               
               
                  Pays de la Loire
               
               
                  460
               
            
                  163
               
               
                  Bretagne
               
               
                  480
               
            
                  164
               
               
                  Poitou-Charentes
               
               
                  360
               
            
                  182
               
               
                  Aquitaine
               
               
                  550
               
            
                  183
               
               
                  Midi-Pyrénées
               
               
                  480
               
            
                  184
               
               
                  Limousin
               
               
                  220
               
            
                  192
               
               
                  Rhône-Alpes
               
               
                  480
               
            
                  193
               
               
                  Auvergne
               
               
                  360
               
            
                  201
               
               
                  Languedoc-Roussillon
               
               
                  430
               
            
                  203
               
               
                  Provence-Alpes-Côte d'Azur
               
               
                  420
               
            
                  204
               
               
                  Corse
               
               
                  170
               
            
                  205
               
               
                  Guadeloupe
               
               
                  80
               
            
                  206
               
               
                  Martinique
               
               
                  80
               
            
                  207
               
               
                  La Réunion
               
               
                  160
               
            
                  Total France
               
               
                  7 640
               
            
                  860
               
               
                  CROATIA
               
               
                  1 251
               
            
                  ITALY
               
            
                  221
               
               
                  Valle d'Aosta
               
               
                  170
               
            
                  222
               
               
                  Piemonte
               
               
                  594
               
            
                  230
               
               
                  Lombardia
               
               
                  717
               
            
                  241
               
               
                  Trentino
               
               
                  282
               
            
                  242
               
               
                  Alto Adige
               
               
                  338
               
            
                  243
               
               
                  Veneto
               
               
                  707
               
            
                  244
               
               
                  Friuli-Venezia Giulia
               
               
                  451
               
            
                  250
               
               
                  Liguria
               
               
                  431
               
            
                  260
               
               
                  Emilia-Romagna
               
               
                  873
               
            
                  270
               
               
                  Toscana
               
               
                  577
               
            
                  281
               
               
                  Marche
               
               
                  452
               
            
                  282
               
               
                  Umbria
               
               
                  460
               
            
                  291
               
               
                  Lazio
               
               
                  587
               
            
                  292
               
               
                  Abruzzo
               
               
                  572
               
            
                  301
               
               
                  Molise
               
               
                  342
               
            
                  302
               
               
                  Campania
               
               
                  667
               
            
                  303
               
               
                  Calabria
               
               
                  510
               
            
                  311
               
               
                  Puglia
               
               
                  723
               
            
                  312
               
               
                  Basilicata
               
               
                  400
               
            
                  320
               
               
                  Sicilia
               
               
                  706
               
            
                  330
               
               
                  Sardegna
               
               
                  547
               
            
                  Total Italy
               
               
                  11 106
               
            
                  740
               
               
                  CYPRUS
               
               
                  500
               
            
                  770
               
               
                  LATVIA
               
               
                  1 000
               
            
                  775
               
               
                  LITHUANIA
               
               
                  1 000
               
            
                  350
               
               
                  LUXEMBOURG
               
               
                  450
               
            
                  HUNGARY
               
            
                  767
               
               
                  Alföld
               
               
                  1 016
               
            
                  768
               
               
                  Dunántúl
               
               
                  675
               
            
                  764
               
               
                  Észak-Magyarország
               
               
                  209
               
            
                  Total Hungary
               
               
                  1 900
               
            
                  780
               
               
                  MALTA
               
               
                  536
               
            
                  360
               
               
                  NETHERLANDS
               
               
                  1 500
               
            
                  660
               
               
                  AUSTRIA
               
               
                  2 000
               
            
                  POLAND
               
            
                  785
               
               
                  Pomorze i Mazury
               
               
                  1 860
               
            
                  790
               
               
                  Wielkopolska i Śląsk
               
               
                  4 350
               
            
                  795
               
               
                  Mazowsze i Podlasie
               
               
                  4 490
               
            
                  800
               
               
                  Małopolska i Pogórze
               
               
                  1 400
               
            
                  Total Poland
               
               
                  12 100
               
            
                  PORTUGAL
               
            
                  615
               
               
                  Norte e Centro
               
               
                  1 233
               
            
                  630
               
               
                  Ribatejo e Oeste
               
               
                  351
               
            
                  640
               
               
                  Alentejo e Algarve
               
               
                  399
               
            
                  650
               
               
                  Açores e Madeira
               
               
                  317
               
            
                  Total Portugal
               
               
                  2 300
               
            
                  ROMANIA
               
            
                  840
               
               
                  Nord-Est
               
               
                  852
               
            
                  841
               
               
                  Sud-Est
               
               
                  1 074
               
            
                  842
               
               
                  Sud-Muntenia
               
               
                  1 008
               
            
                  843
               
               
                  Sud-Vest-Oltenia
               
               
                  611
               
            
                  844
               
               
                  Vest
               
               
                  703
               
            
                  845
               
               
                  Nord-Vest
               
               
                  825
               
            
                  846
               
               
                  Centru
               
               
                  834
               
            
                  847
               
               
                  București-Ilfov
               
               
                  93
               
            
                  Total Romania
               
               
                  6 000
               
            
                  820
               
               
                  SLOVENIA
               
               
                  908
               
            
                  810
               
               
                  SLOVAKIA
               
               
                  562
               
            
                  FINLAND
               
            
                  670
               
               
                  Etelä-Suomi
               
               
                  461
               
            
                  680
               
               
                  Sisä-Suomi
               
               
                  251
               
            
                  690
               
               
                  Pohjanmaa
               
               
                  221
               
            
                  700
               
               
                  Pohjois-Suomi
               
               
                  167
               
            
                  Total Finland
               
               
                  1 100
               
            
                  SWEDEN
               
            
                  710
               
               
                  Slättbyggdslän
               
               
                  637
               
            
                  720
               
               
                  Skogs- och mellanbygdslän
               
               
                  258
               
            
                  730
               
               
                  Län i norra Sverige
               
               
                  130
               
            
                  Total Sweden
               
               
                  1 025
               
            
                  UNITED KINGDOM
               
            
                  411
               
               
                  England — North Region
               
               
                  420
               
            
                  412
               
               
                  England — East Region
               
               
                  650
               
            
                  413
               
               
                  England — West Region
               
               
                  430
               
            
                  421
               
               
                  Wales
               
               
                  300
               
            
                  431
               
               
                  Scotland
               
               
                  380
               
            
                  441
               
               
                  Northern Ireland
               
               
                  320
               
            
                  Total United Kingdom
               
               
                  2 500
               
            
   
      ANNEX III
      
         MODELS AND METHODS FOR THE PREPARATION OF THE SELECTION PLAN (ARTICLE 3(1))
      
      The data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 shall be notified to the Commission on the basis of the following structure:
      A.   FACT-SHEET
      
                  1.
               
               
                  General information
               
            
                  1.1.
               
               
                  Accounting year
               
            
                  1.2.
               
               
                  Member State
               
            
                  1.3.
               
               
                  Name of the liaison agency
               
            
                  1.4.
               
               
                  Is the liaison agency part of the public administration (yes/no)?
               
            
                   
               
            
                  2.
               
               
                  Basis of the selection plan
               
            
                  2.1.
               
               
                  Source of the total population of holdings
               
            
                  2.2.
               
               
                  Year of the population of holdings used
               
            
                  2.3.
               
               
                  Standard output year
               
            
                  2.4.
               
               
                  Definition of the field of survey
               
            
                   
               
            
                  3.
               
               
                  The procedures for stratifying the field of survey
               
            
                  3.1.
               
               
                  Clustering by type of farm
               
            
                  3.2.
               
               
                  Clustering by size class of farm
               
            
                  3.3.
               
               
                  Additional national criterion used for the stratification of the field of survey
               
            
                  3.3.1.
               
               
                  Is there any additional stratification criterion applied?
               
            
                  3.3.2.
               
               
                  Is the additional national criterion used in the national selection of the sample?
               
            
                  3.3.3.
               
               
                  Is the additional national criterion used in national weighting of the population data?
               
            
                  3.3.4.
               
               
                  Is the additional national criterion used in selection of returning holdings for EU FADN?
               
            
                  3.3.5.
               
               
                  If you use it for EU selection, please explain your choice and detail the implications for the representativeness of the EU FADN field of survey.
               
            
                  3.4.
               
               
                  Clustering rules
               
            
                  3.5.
               
               
                  Coverage of the sample
               
            
                   
               
            
                  4.
               
               
                  The methods for determining the selection rate and sample size chosen for each stratum
               
            
                   
               
               
                  
                              —
                           
                           
                              
                                 Proportional allocation
                              
                           
                        
                              —
                           
                           
                              
                                 Optimal allocation
                              
                           
                        
                              —
                           
                           
                              
                                 Proportional and optimal allocations combined
                              
                           
                        
                              —
                           
                           
                              
                                 Other method
                              
                           
                        
            
                   
               
            
                  5.
               
               
                  The procedures for the selection of returning holdings
               
            
                   
               
               
                  
                              —
                           
                           
                              
                                 Random selection
                              
                           
                        
                              —
                           
                           
                              
                                 Non-random selection
                              
                           
                        
                              —
                           
                           
                              
                                 Random and non-random selections combined
                              
                           
                        
                              —
                           
                           
                              
                                 Other method
                              
                           
                        
            
                   
               
            
                  6.
               
               
                  The procedures for the possible later updating of the selection plan
               
            
                   
               
            
                  7.
               
               
                  The probable period of validity of the selection plan
               
            
                   
               
            
                  8.
               
               
                  The breakdown of holdings in the field of survey classified in accordance with the Union typology for agricultural holdings (corresponding at least to the principal types)
               
            
                   
               
            
                  9.
               
               
                  The number of returning holdings to be selected for each of the strata adopted
               
            
                   
               
            
                  10.
               
               
                  Additional information not covered in previous points
               
            
                   
               
            
                  11.
               
               
                  The selection plan was approved at the national committee, date
               
            B.   SELECTION PLAN TABLES
      Details on the reference population and on the sample designed for the related accounting year shall be provided on the basis of the models of the following tables which are integral part of the selection plan documentation.
      Table 1   Clustering rules applied for EU FADN sample farm selection
      Table structure
      
                  Column number
               
               
                  Column description
               
            
                  1
               
               
                  FADN division code (see Annex II)
               
            
                  2
               
               
                  Clusters of types of farming (see Annex IV)
               
            
                  3
               
               
                  Clusters of economic size classes (see Annex V)
               
            
         
      Table 2   Coverage of the sample
      Table structure
      
                  Column number
               
               
                  Column description
               
            
                  1
               
               
                  Economic size classes (as set out in Annex V)
               
            
                  2
               
               
                  Lower limits of the economic size classes (in EUR)
               
            
                  3
               
               
                  Upper limits of the economic size classes (in EUR)
               
            
                  4
               
               
                  Number of holdings of the population represented
               
            
                  5
               
               
                  Inverse cumulative percentage of number of holdings of the population represented
               
            
                  6
               
               
                  Utilised agricultural area (ha) of the population represented
               
            
                  7
               
               
                  Inverse cumulative percentage of utilised agricultural area represented
               
            
                  8
               
               
                  Total standard output of the population represented
               
            
                  9
               
               
                  Inverse cumulative percentage of total standard output represented
               
            
                  10
               
               
                  Number of livestock units of the population represented
               
            
                  11
               
               
                  Inverse cumulative percentage of number of livestock units represented
               
            
         
      Table 3   Distribution of farms in the population
      Table structure
      
                  Column number
               
               
                  Column description
               
            
                  1
               
               
                  Code — principal type of farming
               
            
                  2
               
               
                  Designation — principal type of farming
               
            
                  3
               
               
                  Economic size class — 1
               
            
                  4
               
               
                  Economic size class — 2
               
            
                  5
               
               
                  Economic size class — 3
               
            
                  6
               
               
                  Economic size class — 4
               
            
                  7
               
               
                  Economic size class — 5
               
            
                  8
               
               
                  Economic size class — 6
               
            
                  9
               
               
                  Economic size class — 7
               
            
                  10
               
               
                  Economic size class — 8
               
            
                  11
               
               
                  Economic size class — 9
               
            
                  12
               
               
                  Economic size class — 10
               
            
                  13
               
               
                  Economic size class — 11
               
            
                  14
               
               
                  Economic size class — 12
               
            
                  15
               
               
                  Economic size class — 13
               
            
                  16
               
               
                  Economic size class — 14
               
            
                  17
               
               
                  Economic size class — total
               
            
         
      Table 4   Selection plan
      Table structure
      
                  Column number
               
               
                  Column description
               
            
                  1
               
               
                  FADN Division — EU FADN code
               
            
                  2
               
               
                  FADN Division — Name
               
            
                  3
               
               
                  Type of farm — national code
               
            
                  4
               
               
                  Type of farm — EU FADN code
               
            
                  5
               
               
                  Economic size class — national code
               
            
                  6
               
               
                  Economic size class — EU FADN code
               
            
                  7
               
               
                  Economic size class — description (size in EUR)
               
            
                  8
               
               
                  Number of holdings to be selected (A)
               
            
                  9
               
               
                  Number of holdings in the population (B)
               
            
                  10
               
               
                  Average weight (B)/(A)
               
            
   
      ANNEX IV
      
         PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)
      
      A.   PARTICULAR TYPES OF FARMING SPECIALISATIONS
      The particular types of farming specialisations are defined by two features:
      (a)   The nature of the characteristics concerned
      The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (1).
      (b)   The conditions determining the class limits
      Unless otherwise indicated, these conditions are expressed as fractions of the total standard output of the holding.
      All conditions indicated for particular types of farming specialisations have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.
      
         Specialist holdings — crop products
      
      
                  Types of farming
                  (* for better readability the six columns under this heading are reproduced in Part C of this Annex)
               
               
                  Methods for the calculation of particular types of farming specialisations
               
            
                  General
               
               
                  Description
               
               
                  Principal
               
               
                  Description
               
               
                  Particular specialisations
               
               
                  Description
               
               
                  Description of the calculation
               
               
                  Code of characteristics and conditions
                  (ref. Part B of this Annex)
               
            
                  Condition 1
                  (C1)
               
               
                  Condition 2
                  (C2)
               
               
                  Condition 3
                  (C3)
               
            
                  1
               
               
                  Specialist field crops
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  15
               
               
                  Specialist cereals, oilseeds and protein crops
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  151
               
               
                  Specialist cereals (other than rice) oilseeds and protein crops
               
               
                  Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. > 2/3
               
               
                  P151 + P16 + 2.01.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  152
               
               
                  Specialist rice
               
               
                  Rice > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. > 2/3
               
               
                  2.01.01.07. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  153
               
               
                  Cereals, oilseeds, protein crops and rice combined
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  16
               
               
                  General field cropping
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  161
               
               
                  Specialist root crops
               
               
                  Potatoes, sugar beet and fodder roots and brassicas > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                  P17 > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  162
               
               
                  Cereals, oilseeds, protein crops and root crops combined
               
               
                  Cereals, oilseeds, dried pulses protein crops > 1/3; roots > 1/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                  P15 + P16 + 2.01.02. > 1/3;
                  P17 > 1/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  163
               
               
                  Specialist field vegetables
               
               
                  Fresh vegetables, melons and strawberries open field > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                  2.01.07.01.01. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  164
               
               
                  Specialist tobacco
               
               
                  Tobacco > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                  2.01.06.01. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  165
               
               
                  Specialist cotton
               
               
                  Cotton > 2/3
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                  2.01.06.03. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  166
               
               
                  Various field crops combined
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165
               
               
                  P1 > 2/3
               
               
                  P15 + P16 + 2.01.02. ≤ 2/3
               
               
                   
               
            
                  2
               
               
                  Specialist horticulture
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  21
               
               
                  Specialist horticulture indoor
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  211
               
               
                  Specialist vegetables indoor
               
               
                  Fresh vegetables, melons and strawberries — under glass > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.02. + 2.01.08.02. > 2/3
               
               
                  2.01.07.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  212
               
               
                  Specialist flowers and ornamentals indoor
               
               
                  Flowers and ornamental plants under glass > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.02. + 2.01.08.02. > 2/3
               
               
                  2.01.08.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  213
               
               
                  Mixed horticulture indoor specialist
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212
               
               
                  P2 > 2/3
               
               
                  2.01.07.02. + 2.01.08.02. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  22
               
               
                  Specialist horticulture outdoor
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  221
               
               
                  Specialist vegetables outdoor
               
               
                  Fresh vegetables, melons and strawberries market gardening > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. > 2/3
               
               
                  2.01.07.01.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  222
               
               
                  Specialist flowers and ornamentals outdoor
               
               
                  Flowers and ornamental plants outdoor > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. > 2/3
               
               
                  2.01.08.01. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  223
               
               
                  Mixed horticulture outdoor specialist
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  23
               
               
                  Other horticulture
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  231
               
               
                  Specialist mushrooms
               
               
                  Mushrooms > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3
               
               
                  2.06.01. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  232
               
               
                  Specialist nurseries
               
               
                  Nurseries > 2/3
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3
               
               
                  2.04.05. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  233
               
               
                  Various horticulture
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232
               
               
                  P2 > 2/3
               
               
                  2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3
               
               
                   
               
            
                  3
               
               
                  Specialist permanent crops
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  35
               
               
                  Specialist vineyards
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  351
               
               
                  Specialist quality wine
               
               
                  Vineyards normally producing quality wine > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.04. > 2/3
               
               
                  2.04.04.01. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  352
               
               
                  Specialist wine other than quality wine
               
               
                  Vineyards normally producing other wines > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.04. > 2/3
               
               
                  2.04.04.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  353
               
               
                  Specialist table grapes
               
               
                  Vineyards normally producing table grapes > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.04. > 2/3
               
               
                  2.04.04.03. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  354
               
               
                  Other vineyards
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353
               
               
                  P3 > 2/3
               
               
                  2.04.04. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  36
               
               
                  Specialist fruit and citrus fruit
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  361
               
               
                  Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)
               
               
                  Fruit of temperate climate zones and berries > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.01. + 2.04.02. > 2/3
               
               
                  2.04.01.01.01. + 2.04.01.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  362
               
               
                  Specialist citrus fruit
               
               
                  Citrus fruit > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.01. + 2.04.02. > 2/3
               
               
                  2.04.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  363
               
               
                  Specialist nuts
               
               
                  Nuts > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.01. + 2.04.02. > 2/3
               
               
                  2.04.01.03. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  364
               
               
                  Specialist tropical and subtropical fruits
               
               
                  Fruit of subtropical climate zones > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.01. + 2.04.02. > 2/3
               
               
                  2.04.01.01.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  365
               
               
                  Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364
               
               
                  P3 > 2/3
               
               
                  2.04.01. + 2.04.02. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  37
               
               
                  Specialist olives
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  370
               
               
                  Specialist olives
               
               
                  Olives > 2/3
               
               
                  P3 > 2/3
               
               
                  2.04.03. > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  38
               
               
                  Various permanent crops combined
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  380
               
               
                  Various permanent crops combined
               
               
                  Holdings meeting condition C1, excluding those in classes 351 to 370
               
               
                  P3 > 2/3
               
               
                   
               
               
                   
               
            
         
      
         Specialist holdings — Animal production
      
      
                  Types of farming
               
               
                  Methods for the calculation of particular types of farming specialisations
               
            
                  General
               
               
                  Description
               
               
                  Principal
               
               
                  Description
               
               
                  Particular specialisations
               
               
                  Description
               
               
                  Description of the calculation
               
               
                  Code of characteristics and conditions
                  (ref. Part B of this Annex)
               
            
                  Condition 1
                  (C1)
               
               
                  Condition 2
                  (C2)
               
               
                  Condition 3
                  (C3)
               
            
                  4
               
               
                  Specialist grazing livestock
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  45
               
               
                  Specialist dairying
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  450
               
               
                  Specialist dairying
               
               
                  Dairy cows > 3/4 of total grazing livestock; grazing livestock > 1/10 of grazing livestock and forage
               
               
                  P4 > 2/3
               
               
                  3.02.06. > 3/4 GL; GL > 1/10 P4
               
               
                   
               
            
                   
               
               
                   
               
               
                  46
               
               
                  Specialist cattle — rearing and fattening
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  460
               
               
                  Specialist cattle — rearing and fattening
               
               
                  All cattle (i.e. bovine animals under one year, bovine animals over one but under two and bovine animals two years old and over (male, heifers, dairy cows and other cows)) > 2/3 of grazing livestock; dairy cows ≤ 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage
               
               
                  P4 > 2/3
               
               
                  P46 > 2/3 GL; 3.02.06. ≤ 1/10 GL; GL > 1/10 P4
               
               
                   
               
            
                   
               
               
                   
               
               
                  47
               
               
                  Cattle — dairying, rearing and fattening combined
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  470
               
               
                  Cattle — dairying, rearing and fattening combined
               
               
                  All cattle > 2/3 of grazing livestock; dairy cows > 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450
               
               
                  P4 > 2/3
               
               
                  P46 > 2/3 GL; 3.02.06. > 1/10 GL; GL > 1/10 P4; excluding 450
               
               
                   
               
            
                   
               
               
                   
               
               
                  48
               
               
                  Sheep, goats and other grazing livestock
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  481
               
               
                  Specialist sheep
               
               
                  Sheep > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage
               
               
                  P4 > 2/3
               
               
                  Holdings meeting condition C1, excluding those in classes 450, 460 and 470
               
               
                  3.03.01. > 2/3 GL; GL > 1/10 P4
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  482
               
               
                  Sheep and cattle combined
               
               
                  All cattle > 1/3 of grazing livestock, sheep > 1/3 of grazing livestock and grazing livestock > 1/10 of grazing livestock and forage
               
               
                  P4 > 2/3
               
               
                  Holdings meeting condition C1, excluding those in classes 450, 460 and 470
               
               
                  P46 > 1/3 GL; 3.03.01. > 1/3 GL; GL > 1/10 P4
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  483
               
               
                  Specialist goats
               
               
                  Goats > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage
               
               
                  P4 > 2/3
               
               
                  Holdings meeting condition C1, excluding those in classes 450, 460 and 470
               
               
                  3.03.02. > 2/3 GL; GL > 1/10 P4
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  484
               
               
                  Various grazing livestock
               
               
                  Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483
               
               
                  P4 > 2/3
               
               
                  Holdings meeting condition C1, excluding those in classes 450, 460 and 470
               
               
                   
               
            
                  5
               
               
                  Specialist granivores
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  51
               
               
                  Specialist pigs
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  511
               
               
                  Specialist pig rearing
               
               
                  Breeding sows > 2/3
               
               
                  P5 > 2/3
               
               
                  P51 > 2/3
               
               
                  3.04.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  512
               
               
                  Specialist pig fattening
               
               
                  Piglets and other pigs > 2/3
               
               
                  P5 > 2/3
               
               
                  P51 > 2/3
               
               
                  3.04.01. + 3.04.99. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  513
               
               
                  Pig rearing and fattening combined
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512
               
               
                  P5 > 2/3
               
               
                  P51 > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  52
               
               
                  Specialist poultry
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  521
               
               
                  Specialist laying hens
               
               
                  Laying hens > 2/3
               
               
                  P5 > 2/3
               
               
                  P52 > 2/3
               
               
                  3.05.02. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  522
               
               
                  Specialist poultry-meat
               
               
                  Broilers and other poultry > 2/3
               
               
                  P5 > 2/3
               
               
                  P52 > 2/3
               
               
                  3.05.01. + 3.05.03. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  523
               
               
                  Laying hens and poultry-meat combined
               
               
                  Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522
               
               
                  P5 > 2/3
               
               
                  P52 > 2/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  53
               
               
                  Various granivores combined
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  530
               
               
                  Various granivores combined
               
               
                  Holdings meeting condition C1, excluding those in classes 511 to 523
               
               
                  P5 > 2/3
               
               
                   
               
               
                   
               
            
         
      
         Mixed holdings
      
      
                  Types of farming
               
               
                  Methods for the calculation of particular types of farming specialisations
               
            
                  General
               
               
                  Description
               
               
                  Principal
               
               
                  Description
               
               
                  Particular specialisations
               
               
                  Description
               
               
                  Description of the calculation
               
               
                  Code of characteristics and conditions
                  (ref. Part B of this Annex)
               
            
                  Condition 1
                  (C1)
               
               
                  Condition 2
                  (C2)
               
               
                  Condition 3
                  (C3)
               
            
                  6
               
               
                  Mixed cropping
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  61
               
               
                  Mixed cropping
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  611
               
               
                  Horticulture and permanent crops combined
               
               
                  Horticulture > 1/3; permanent crops > 1/3
               
               
                  (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                  P2 > 1/3; P3 > 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  612
               
               
                  Field crops and horticulture combined
               
               
                  General cropping > 1/3; horticulture > 1/3
               
               
                  (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                  P1 > 1/3; P2 > 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  613
               
               
                  Field crops and vineyards combined
               
               
                  General cropping > 1/3; vineyards > 1/3
               
               
                  P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                  P1 > 1/3; 2.04.04 > 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  614
               
               
                  Field crops and permanent crops combined
               
               
                  General cropping > 1/3, permanent crops > 1/3; vines ≤ 1/3
               
               
                  (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                  P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  615
               
               
                  Mixed cropping, mainly field crops
               
               
                  General cropping > 1/3, no other activity > 1/3
               
               
                  (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                  P1 > 1/3; P2 ≤ 1/3; P3 ≤ 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  616
               
               
                  Other mixed cropping
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615
               
               
                  (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3
               
               
                   
               
               
                   
               
            
                  7
               
               
                  Mixed livestock
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  73
               
               
                  Mixed livestock, mainly grazing livestock
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  731
               
               
                  Mixed livestock, mainly dairying
               
               
                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of dairying cattle
               
               
                  P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3
               
               
                  P4 > P5
               
               
                  P45 > 1/3 GL; 3.02.06. > 1/2 P45
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  732
               
               
                  Mixed livestock, mainly non-dairying grazing livestock
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in class 731
               
               
                  P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3
               
               
                  P4 > P5
               
               
                   
               
            
                   
               
               
                   
               
               
                  74
               
               
                  Mixed livestock, mainly granivores
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  741
               
               
                  Mixed livestock: granivores and dairying
               
               
                  Cattle, dairying > 1/3 of grazing livestock; granivores > 1/3, dairy cows > 1/2 of cattle, dairying
               
               
                  P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3
               
               
                  P4 ≤ P5
               
               
                  P45 > 1/3 GL; P5 > 1/3; 3.02.06. > 1/2 P45
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  742
               
               
                  Mixed livestock: granivores and non-dairying grazing livestock
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in class 741
               
               
                  P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3
               
               
                  P4 ≤ P5
               
               
                   
               
            
                  8
               
               
                  Mixed crops — livestock
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  83
               
               
                  Field crops — grazing livestock combined
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  831
               
               
                  Field crops combined with dairying
               
               
                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying < general cropping
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  P1> 1/3; P4 > 1/3
               
               
                  P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 < P1
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  832
               
               
                  Dairying combined with field crops
               
               
                  Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying ≥ general cropping
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  P1> 1/3; P4 > 1/3
               
               
                  P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 ≥ P1
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  833
               
               
                  Field crops combined with non-dairying grazing livestock
               
               
                  General cropping > grazing livestock and forage, excluding holdings in class 831
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  P1> 1/3; P4 > 1/3
               
               
                  P1 > P4; excluding 831
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  834
               
               
                  Non-dairying grazing livestock combined with field crops
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  P1> 1/3; P4 > 1/3
               
               
                   
               
            
                   
               
               
                   
               
               
                  84
               
               
                  Various crops and livestock combined
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  841
               
               
                  Field crops and granivores combined
               
               
                  General cropping > 1/3; granivores > 1/3
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
               
               
                  P1> 1/3; P5 > 1/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  842
               
               
                  Permanent crops and grazing livestock combined
               
               
                  Permanent crops > 1/3; grazing livestock and forage > 1/3
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
               
               
                  P3 > 1/3; P4 > 1/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  843
               
               
                  Apiculture
               
               
                  Bees > 2/3
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
               
               
                  3.07. > 2/3
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  844
               
               
                  Various mixed crops and livestock
               
               
                  Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843
               
               
                  Holdings not included in classes 151-742 and 999
               
               
                  Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
               
               
                   
               
            
         
      
         Non-classified holdings
      
      
                  Types of farming
               
               
                  Methods for the calculation of particular types of farming specialisations
               
            
                  General
               
               
                  Description
               
               
                  Principal
               
               
                  Description
               
               
                  Particular specialisations
               
               
                  Description
               
               
                  Description of the calculation
               
               
                  Code of characteristics and conditions
                  (ref. Part B of this Annex)
               
            
                  Condition 1
                  (C1)
               
               
                  Condition 2
                  (C2)
               
               
                  Condition 3
                  (C3)
               
            
                  9
               
               
                  Non-classified holdings
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                  99
               
               
                  Non-classified holdings
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  999
               
               
                  Non-classified holdings
               
               
                  Total Standard Output = 0
               
               
                   
               
               
                   
               
               
                   
               
            B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES
      I.   Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN
      
                  Equivalent headings for the application of Standard Outputs
               
            
                  FSS code to be used for the heading
               
               
                  Standard output (SO) coefficient code
               
               
                  2016 Union survey on the structure of agricultural holdings (‘2016 FSS’)
                  (Regulation (EC) No 1166/2008)
               
               
                  FADN farm return
                  (Annex VIII to this Regulation)
               
            I.   Crops
               
            
                  2.01.01.01.
               
               
                  B_1_1_1
               
               
                  Common wheat and spelt
               
               
                  
                              10110.
                           
                           
                              Common wheat and spelt
                           
                        
            
                  2.01.01.02.
               
               
                  B_1_1_2
               
               
                  Durum wheat
               
               
                  
                              10120.
                           
                           
                              Durum wheat
                           
                        
            
                  2.01.01.03.
               
               
                  B_1_1_3
               
               
                  Rye
               
               
                  
                              10130.
                           
                           
                              Rye
                           
                        
            
                  2.01.01.04.
               
               
                  B_1_1_4
               
               
                  Barley
               
               
                  
                              10140.
                           
                           
                              Barley
                           
                        
            
                  2.01.01.05.
               
               
                  B_1_1_5
               
               
                  Oats
               
               
                  
                              10150.
                           
                           
                              Oats
                           
                        
            
                  2.01.01.06.
               
               
                  B_1_1_6
               
               
                  Grain maize
               
               
                  
                              10160.
                           
                           
                              Grain maize
                           
                        
            
                  2.01.01.07.
               
               
                  B_1_1_7
               
               
                  Rice
               
               
                  
                              10170.
                           
                           
                              Rice
                           
                        
            
                  2.01.01.99.
               
               
                  B_1_1_99
               
               
                  Other cereals for the production of grain
               
               
                  
                              10190.
                           
                           
                              Other cereals for the production of grain
                           
                        
            
                  2.01.02.
               
               
                  B_1_2
               
               
                  Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)
               
               
                  
                              10220.
                           
                           
                              Lentils, chickpeas and vetches
                           
                        
                              10290.
                           
                           
                              Other protein crops
                           
                        
            
                  2.01.02.01.
               
               
                  B_1_2_1
               
               
                  Of which peas, field beans and sweet lupins
               
               
                  
                              10210.
                           
                           
                              Peas, field beans and sweet lupins
                           
                        
            
                  2.01.03.
               
               
                  B_1_3
               
               
                  Potatoes (including early potatoes and seed potatoes)
               
               
                  
                              10300.
                           
                           
                              Potatoes (including early potatoes and seed potatoes)
                           
                        
                              10310.
                           
                           
                              Potatoes for starch
                           
                        
                              10390.
                           
                           
                              Other potatoes
                           
                        
            
                  2.01.04.
               
               
                  B_1_4
               
               
                  Sugar beet (excluding seed)
               
               
                  
                              10400.
                           
                           
                              Sugar beet (excluding seed)
                           
                        
            
                  2.01.05.
               
               
                  B_1_5
               
               
                  Fodder roots and brassicas (excluding seed)
               
               
                  
                              10500.
                           
                           
                              Fodder roots and brassicas (excluding seeds)
                           
                        
            
                  2.01.06.01.
               
               
                  B_1_6_1
               
               
                  Tobacco
               
               
                  
                              10601.
                           
                           
                              Tobacco
                           
                        
            
                  2.01.06.02.
               
               
                  B_1_6_2
               
               
                  Hops
               
               
                  
                              10602.
                           
                           
                              Hops
                           
                        
            
                  2.01.06.03.
               
               
                  B_1_6_3
               
               
                  Cotton
               
               
                  
                              10603.
                           
                           
                              Cotton
                           
                        
            
                  2.01.06.04.
               
               
                  B_1_6_4
               
               
                  Rape and turnip rape
               
               
                  
                              10604.
                           
                           
                              Rape and turnip rape
                           
                        
            
                  2.01.06.05.
               
               
                  B_1_6_5
               
               
                  Sunflower
               
               
                  
                              10605.
                           
                           
                              Sunflower
                           
                        
            
                  2.01.06.06.
               
               
                  B_1_6_6
               
               
                  Soya
               
               
                  
                              10606.
                           
                           
                              Soya
                           
                        
            
                  2.01.06.07.
               
               
                  B_1_6_7
               
               
                  Linseed (oil flax)
               
               
                  
                              10607.
                           
                           
                              Linseed (oil flax)
                           
                        
            
                  2.01.06.08.
               
               
                  B_1_6_8
               
               
                  Other oil seed crops
               
               
                  
                              10608.
                           
                           
                              Other oil seed crops
                           
                        
            
                  2.01.06.09.
               
               
                  B_1_6_9
               
               
                  Flax
               
               
                  
                              10609.
                           
                           
                              Flax
                           
                        
            
                  2.01.06.10.
               
               
                  B_1_6_10
               
               
                  Hemp
               
               
                  
                              10610.
                           
                           
                              Hemp
                           
                        
            
                  2.01.06.11.
               
               
                  B_1_6_11
               
               
                  Other fibre crops
               
               
                  
                              10611.
                           
                           
                              Other fibre plants
                           
                        
            
                  2.01.06.12.
               
               
                  B_1_6_12
               
               
                  Aromatic plants, medicinal and culinary plants
               
               
                  
                              10612.
                           
                           
                              Aromatic plants, medical and culinary plants
                           
                        
            
                  2.01.06.99.
               
               
                  B_1_6_99
               
               
                  Other industrial crops not mentioned elsewhere
               
               
                  
                              10613.
                           
                           
                              Sugar cane
                           
                        
                              10690.
                           
                           
                              Other industrial crops not mentioned elsewhere
                           
                        
            
                  2.01.07.
               
               
                  B_1_7
               
               
                  Fresh vegetables, melons and strawberries of which
               
               
                   
               
            
                  2.01.07.01.
               
               
                  B_1_7_1
               
               
                  Outdoor or under low (not accessible) protective cover
               
               
                   
               
            
                  2.01.07.01.01.
               
               
                  B_1_7_1_1
               
               
                  Open field
               
               
                  
                              10711.
                           
                           
                              Fresh vegetables, melons and strawberries — Open field
                           
                        
            
                  2.01.07.01.02.
               
               
                  B_1_7_1_2
               
               
                  Market gardening
               
               
                  
                              10712.
                           
                           
                              Fresh vegetables, melons and strawberries — Market gardening
                           
                        
            
                  2.01.07.02.
               
               
                  B_1_7_2
               
               
                  Under glass or other (accessible) protective cover
               
               
                  
                              10720.
                           
                           
                              Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover
                           
                        
            
                  2.01.08.
               
               
                   
               
               
                  Flowers and ornamental plants (excluding nurseries):
               
               
                   
               
            
                  2.01.08.01.
               
               
                  B_1_8_1
               
               
                  Outdoor or under low (not accessible) protective cover
               
               
                  
                              10810.
                           
                           
                              Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover
                           
                        
            
                  2.01.08.02.
               
               
                  B_1_8_2
               
               
                  Under glass or other (accessible) protective cover
               
               
                  
                              10820.
                           
                           
                              Flowers and ornamental plants — Under glass or under other (accessible) protective cover
                           
                        
            
                  2.01.09.
               
               
                  B_1_9
               
               
                  Plants harvested green
               
               
                   
               
            
                  2.01.09.01.
               
               
                  B_1_9_1
               
               
                  Temporary grass
               
               
                  
                              10910.
                           
                           
                              Temporary grass
                           
                        
            
                  2.01.09.02.
               
               
                  B_1_9_2
               
               
                  Other plants harvested green
               
               
                   
               
            
                  2.01.09.02.01.
               
               
                  B_1_9_2_1
               
               
                  Green maize
               
               
                  
                              10921.
                           
                           
                              Green maize
                           
                        
            
                  2.01.09.02.02.
               
               
                  B_1_9_2_2
               
               
                  Leguminous plants
               
               
                  
                              10922.
                           
                           
                              Leguminous plants
                           
                        
            
                  2.01.09.02.99.
               
               
                  B_1_9_2_99
               
               
                  Other plants harvested green not mentioned elsewhere
               
               
                  
                              10923.
                           
                           
                              Other plants harvested green not mentioned elsewhere
                           
                        
            
                  2.01.10.
               
               
                  B_1_10
               
               
                  Arable land seeds and seedlings
               
               
                  
                              11000.
                           
                           
                              Arable land seed and seedlings
                           
                        
            
                  2.01.11.
               
               
                  B_1_11
               
               
                  Other arable land crops
               
               
                  
                              11100.
                           
                           
                              Other arable land crops
                           
                        
            
                  2.01.12.
               
               
                  B_1_12
               
               
                  Fallow land
               
               
                  
                              11210.
                           
                           
                              Fallow land without any subsidies
                           
                        
            
                  2.02.
               
               
                  B_2
               
               
                  Kitchen gardens
               
               
                  
                              20000.
                           
                           
                              Kitchen gardens
                           
                        
            
                  2.03.01.
               
               
                  B_3_1
               
               
                  Pasture and meadow, excluding rough grazing
               
               
                  
                              30100.
                           
                           
                              Pasture and meadow, excluding rough grazing
                           
                        
            
                  2.03.02.
               
               
                  B_3_2
               
               
                  Rough grazing
               
               
                  
                              30200.
                           
                           
                              Rough grazing
                           
                        
            
                  2.03.03.
               
               
                  B_3_3
               
               
                  Permanent grassland no longer used for production purposes and eligible for the payment of subsidies
               
               
                  
                              30300.
                           
                           
                              Permanent grassland no longer used for production purposes and eligible for the payment of subsidies
                           
                        
            
                  2.04.01.
               
               
                  B_4_1
               
               
                  Fruit and berry plantations
               
               
                   
               
            
                  2.04.01.01.
               
               
                  B_4_1_1
               
               
                  Fruit species of which
               
               
                   
               
            
                  2.04.01.01.01.
               
               
                  B_4_1_1_1
               
               
                  Fruit of temperate climate zones
               
               
                  
                              40111.
                           
                           
                              Apples
                           
                        
                              40112.
                           
                           
                              Pears
                           
                        
                              40113.
                           
                           
                              Peaches and nectarines
                           
                        
                              40114.
                           
                           
                              Other fruit of temperate zones
                           
                        
            
                  2.04.01.01.02.
               
               
                  B_4_1_1_2
               
               
                  Fruit of subtropical climate zones
               
               
                  
                              40115.
                           
                           
                              Fruit of subtropical or tropical zones
                           
                        
            
                  2.04.01.02.
               
               
                  B_4_1_2
               
               
                  Berry species
               
               
                  
                              40120.
                           
                           
                              Berry species
                           
                        
            
                  2.04.01.03.
               
               
                  B_4_1_3
               
               
                  Nuts
               
               
                  
                              40130.
                           
                           
                              Nuts
                           
                        
            
                  2.04.02.
               
               
                  B_4_2
               
               
                  Citrus plantations
               
               
                  
                              40210.
                           
                           
                              Oranges
                           
                        
                              40220.
                           
                           
                              Tangerines, mandarins, clementines and similar small fruit
                           
                        
                              40230.
                           
                           
                              Lemons
                           
                        
                              40290.
                           
                           
                              Other citrus fruit
                           
                        
            
                  2.04.03.
               
               
                  B_4_3
               
               
                  Olive plantations
               
               
                   
               
            
                  2.04.03.01.
               
               
                  B_4_3_1
               
               
                  Normally producing table olives
               
               
                  
                              40310.
                           
                           
                              Table olives
                           
                        
            
                  2.04.03.02.
               
               
                  B_4_3_2
               
               
                  Normally producing olives for oil production
               
               
                  
                              40320.
                           
                           
                              Olives for oil production (sold in the form of fruit)
                           
                        
                              40330.
                           
                           
                              Olive oil
                           
                        
            
                  2.04.04.
               
               
                  B_4_4
               
               
                  Vineyards, of which normally producing:
               
               
                   
               
            
                  2.04.04.01.
               
               
                  B_4_4_1
               
               
                  Quality wine
               
               
                  
                              40411.
                           
                           
                              Wine with protected designation of origin (PDO)
                           
                        
                              40412.
                           
                           
                              Wine with protected geographical indication (PGI)
                           
                        
                              40451.
                           
                           
                              Grapes for wine with protected designation of origin (PDO)
                           
                        
                              40452.
                           
                           
                              Grapes for wine with protected geographical indication (PGI)
                           
                        
            
                  2.04.04.02.
               
               
                  B_4_4_2
               
               
                  Other wines
               
               
                  
                              40420.
                           
                           
                              Other wines
                           
                        
                              40460.
                           
                           
                              Grapes for other wines
                           
                        
            
                  2.04.04.03.
               
               
                  B_4_4_3
               
               
                  Table grapes
               
               
                  
                              40430.
                           
                           
                              Table grapes
                           
                        
            
                  2.04.04.04.
               
               
                  B_4_4_4
               
               
                  Raisins
               
               
                  
                              40440.
                           
                           
                              Raisins
                           
                        
            
                  2.04.05.
               
               
                  B_4_5
               
               
                  Nurseries
               
               
                  
                              40500.
                           
                           
                              Nurseries
                           
                        
            
                  2.04.06.
               
               
                  B_4_6
               
               
                  Other permanent crops
               
               
                  
                              40600.
                           
                           
                              Other permanent crops
                           
                        
                              40610.
                           
                           
                              Christmas trees
                           
                        
            
                  2.04.07.
               
               
                  B_4_7
               
               
                  Permanent crops under glass
               
               
                  
                              40700.
                           
                           
                              Permanent crops under glass
                           
                        
            
                  2.06.01.
               
               
                  B_6_1
               
               
                  Mushrooms
               
               
                  
                              60000.
                           
                           
                              Mushrooms
                           
                        
            II.   Livestock
               
            
                  3.01.
               
               
                  C_1
               
               
                  Equidae
               
               
                  
                              100.
                           
                           
                              Equidae
                           
                        
            
                  3.02.01.
               
               
                  C_2_1
               
               
                  Bovine animals, under one year old, male and female
               
               
                  
                              210.
                           
                           
                              Bovine animals, under one year old, male and female
                           
                        
            
                  3.02.02.
               
               
                  C_2_2
               
               
                  Bovine animals, one but less than two years old, male
               
               
                  
                              220.
                           
                           
                              Bovine animals, one but less than two years old, male
                           
                        
            
                  3.02.03.
               
               
                  C_2_3
               
               
                  Bovine animals, one but less than two years old, female
               
               
                  
                              230.
                           
                           
                              Bovine animals, one but less than two years old, female
                           
                        
            
                  3.02.04.
               
               
                  C_2_4
               
               
                  Male bovine animals, two years old and over
               
               
                  
                              240.
                           
                           
                              Male bovine animals, two years old and over
                           
                        
            
                  3.02.05.
               
               
                  C_2_5
               
               
                  Heifers, two years old and over
               
               
                  
                              251.
                           
                           
                              Breeding heifers
                           
                        
                              252.
                           
                           
                              Heifers for fattening
                           
                        
            
                  3.02.06.
               
               
                  C_2_6
               
               
                  Dairy cows
               
               
                  
                              261.
                           
                           
                              Dairy cows
                           
                        
                              262.
                           
                           
                              Buffalo cows
                           
                        
            
                  3.02.99.
               
               
                  C_2_99
               
               
                  Other cows
               
               
                  
                              269.
                           
                           
                              Other cows
                           
                        
            
                  3.03.01.
               
               
                  C_3_1
               
               
                  Sheep (all ages)
               
               
                   
               
            
                  3.03.01.01.
               
               
                  C_3_1_1
               
               
                  Breeding females
               
               
                  
                              311.
                           
                           
                              Ewes, Breeding females
                           
                        
            
                  3.03.01.99.
               
               
                  C_3_1_99
               
               
                  Other sheep
               
               
                  
                              319.
                           
                           
                              Other sheep
                           
                        
            
                  3.03.02.
               
               
                  C_3_2
               
               
                  Goats (all ages)
               
               
                   
               
            
                  3.03.02.01.
               
               
                  C_3_2_1
               
               
                  Breeding females
               
               
                  
                              321.
                           
                           
                              Goats, breeding females
                           
                        
            
                  3.03.02.99.
               
               
                  C_3_2_99
               
               
                  Other goats
               
               
                  
                              329.
                           
                           
                              Other goats
                           
                        
            
                  3.04.01.
               
               
                  C_4_1
               
               
                  Piglets having a live weight of under 20 kilograms
               
               
                  
                              410.
                           
                           
                              Piglets having a live weight of under 20 kilograms
                           
                        
            
                  3.04.02.
               
               
                  C_4_2
               
               
                  Breeding sows weighing 50 kilograms and over
               
               
                  
                              420.
                           
                           
                              Breeding sows weighing 50 kilograms and over
                           
                        
            
                  3.04.99.
               
               
                  C_4_99
               
               
                  Other pigs
               
               
                  
                              491.
                           
                           
                              Pigs for fattening
                           
                        
                              499.
                           
                           
                              Other pigs
                           
                        
            
                  3.05.01.
               
               
                  C_5_1
               
               
                  Broilers
               
               
                  
                              510.
                           
                           
                              Poultry — broilers
                           
                        
            
                  3.05.02.
               
               
                  C_5_2
               
               
                  Laying hens
               
               
                  
                              520.
                           
                           
                              Laying hens
                           
                        
            
                  3.05.03.
                  3.05.03.01.
                  3.05.03.02.
                  3.05.03.03.
                  3.05.03.04.
                  3.05.03.99.
               
               
                  C_5_3
                  C_5_3_1
                  C_5_3_2
                  C_5_3_3
                  C_5_3_4
                  C_5_3_99
               
               
                  Other poultry
                  Turkeys
                  Ducks
                  Geese
                  Ostriches
                  Other poultry, not mentioned elsewhere
               
               
                  
                              530.
                           
                           
                              Other poultry
                           
                        
            
                  3.06.
               
               
                  C_6
               
               
                  Rabbits, breeding females
               
               
                  
                              610.
                           
                           
                              Rabbits, breeding females
                           
                        
                              699.
                           
                           
                              Other rabbits
                           
                        
            
                  3.07.
               
               
                  C_7
               
               
                  Bees
               
               
                  
                              700.
                           
                           
                              Bees
                           
                        
            II.   Codes regrouping several characteristics included in the 2016 FSS:
      
                  P45.
               
               
                  Cattle, dairying = 3.02.01. (bovine animals under one year old male and females) + 3.02.03. (bovine animals, one but less than two years old, female) + 3.02.05. (heifers, two years old and over) + 3.02.06. (dairy cows)
               
            
                  P46.
               
               
                  Cattle = P45 (cattle, dairying) + 3.02.02. (bovine animals, one but less than two years old, male) + 3.02.04. (male bovine animals two years old and over) + 3.02.99. (other cows)
               
            
                  GL
               
               
                  Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats)
                  If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)
               
            
                  FCP4
               
               
                  Forage for grazing livestock = 0
               
            
                  P17
               
               
                  Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas)
                  If GL > 0 FCP1 Forage for sale = 0
               
            
                  FCP4
               
               
                  Forage for grazing livestock = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)
               
            
                  P17
               
               
                  Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet)
               
            
                  P151.
               
               
                  Cereals without rice = 2.01.01.01. (common wheat and spelt) + 2.01.01.02. (durum wheat) + 2.01.01.03. (rye) + 2.01.01.04. (barley) + 2.01.01.05. (oats) + 2.01.01.06. (grain maize) + 2.01.01.99. (other cereals for the production of grain)
               
            
                  P15.
               
               
                  Cereals = P151 (cereals without rice) + 2.01.01.07. (rice)
               
            
                  P16.
               
               
                  Oilseeds = 2.01.06.04. (rape and turnip rape) + 2.01.06.05. (sunflower) + 2.01.06.06. (soya) + 2.01.06.07. (flax (linseed)) + 2.01.06.08. (other oil seed crops)
               
            
                  P51.
               
               
                  Pigs = 3.04.01. (piglets of less than 20 kilograms live weight) + 3.04.02. (breeding sows of 50 kilograms or more) + 3.04.99. (other pigs)
               
            
                  P52.
               
               
                  Poultry = 3.05.01. (broilers) + 3.05.02. (laying hens) + 3.05.03. (other poultry)
               
            
                  P1.
               
               
                  General cropping = P15 (cereals) + 2.01.02. (dried pulses and protein crops) + 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.06.01. (tobacco) + 2.01.06.02. (hops) + 2.01.06.03. (cotton) + P16 (oilseeds) + 2.01.06.09. (flax) + 2.01.06.10. (hemp) + 2.01.06.11. (other fibre crops) + 2.01.06.12. (aromatic plants, medicinal and culinary plants) + 2.01.06.99. (other industrial crops not mentioned elsewhere) + 2.01.07.01.01. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — open field) + 2.01.10. (arable land and seedlings) + 2.01.11. (other arable land) + 2.01.12. (fallow land) + FCP1 (forage for sale)
               
            
                  P2.
               
               
                  Horticulture = 2.01.07.01.02. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — market gardening) + 2.01.07.02. (fresh vegetables, melons, strawberries — under glass or other (accessible) protective cover) + 2.01.08.01. (flowers and ornamental plants — outdoor or under low (not accessible) protective cover) + 2.01.08.02. (flowers and ornamental plants — under glass or other (accessible) protective cover) + 2.06.01. (mushrooms) + 2.04.05. (nurseries)
               
            
                  P3.
               
               
                  Permanent crops = 2.04.01. (fruit and berry plantations) + 2.04.02. (citrus plantations) + 2.04.03. (olive plantations) + 2.04.04. (vineyards) + 2.04.06. (other permanent crops) + 2.04.07. (permanent crops under glass)
               
            
                  P4.
               
               
                  Grazing livestock and forage = GL (grazing livestock) + FCP4 (forage for grazing livestock)
               
            
                  P5.
               
               
                  Granivores = P51 (pigs) + P52 (poultry) + 3.06. (rabbits, breeding females)
               
            C.   TYPES OF FARMING AS REFERRED TO IN PART A
      
         Specialist holdings — crops
      
      
                  General type of farming
               
               
                  Principal type of farming
               
               
                  Particular types of farming specialisations
               
            
                  
                              1.
                           
                           
                              Specialist field crops
                           
                        
               
                  
                              15.
                           
                           
                              Specialist cereals, oilseeds and protein crops
                           
                        
               
                  
                              151.
                           
                           
                              Specialist cereals (other than rice), oilseeds and protein crops
                           
                        
                              152.
                           
                           
                              Specialist rice
                           
                        
                              153.
                           
                           
                              Cereals, oilseeds, protein crops and rice combined
                           
                        
            
                  
                              16.
                           
                           
                              General field cropping
                           
                        
               
                  
                              161.
                           
                           
                              Specialist root crops
                           
                        
                              162.
                           
                           
                              Cereals, oilseeds, protein crops and root crops combined
                           
                        
                              163.
                           
                           
                              Specialist field vegetables
                           
                        
                              164.
                           
                           
                              Specialist tobacco
                           
                        
                              165.
                           
                           
                              Specialist cotton
                           
                        
                              166.
                           
                           
                              Various field crops combined
                           
                        
            
                  
                              2.
                           
                           
                              Specialist horticulture
                           
                        
               
                  
                              21.
                           
                           
                              Specialist horticulture indoor
                           
                        
               
                  
                              211.
                           
                           
                              Specialist vegetables indoor
                           
                        
                              212.
                           
                           
                              Specialist flowers and ornamentals indoor
                           
                        
                              213.
                           
                           
                              Mixed horticulture indoor specialist
                           
                        
            
                  
                              22.
                           
                           
                              Specialist horticulture outdoor
                           
                        
               
                  
                              221.
                           
                           
                              Specialist vegetables outdoor
                           
                        
                              222.
                           
                           
                              Specialist flowers and ornamentals outdoor
                           
                        
                              223.
                           
                           
                              Mixed horticulture outdoor specialist
                           
                        
            
                  
                              23.
                           
                           
                              Other horticulture
                           
                        
               
                  
                              231.
                           
                           
                              Specialist mushrooms
                           
                        
                              232.
                           
                           
                              Specialist nurseries
                           
                        
                              233.
                           
                           
                              Various horticulture
                           
                        
            
                  
                              3.
                           
                           
                              Specialist permanent crops
                           
                        
               
                  
                              35.
                           
                           
                              Specialist vineyards
                           
                        
               
                  
                              351.
                           
                           
                              Specialist quality wine
                           
                        
                              352.
                           
                           
                              Specialist wine other than quality wine
                           
                        
                              353.
                           
                           
                              Specialist table grapes
                           
                        
                              354.
                           
                           
                              Other vineyards
                           
                        
            
                  
                              36.
                           
                           
                              Specialist fruit and citrus fruit
                           
                        
               
                  
                              361.
                           
                           
                              Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)
                           
                        
                              362.
                           
                           
                              Specialist citrus fruit
                           
                        
                              363.
                           
                           
                              Specialist nuts
                           
                        
                              364.
                           
                           
                              Specialist tropical and subtropical fruits
                           
                        
                              365.
                           
                           
                              Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production
                           
                        
            
                  
                              37.
                           
                           
                              Specialist olives
                           
                        
               
                  
                              370.
                           
                           
                              Specialist olives
                           
                        
            
                  
                              38.
                           
                           
                              Various permanent crops combined
                           
                        
               
                  
                              380.
                           
                           
                              Various permanent crops combined
                           
                        
            
         
      
         Specialist holdings — animal production
      
      
                  General type of farming
               
               
                  Principal type of farming
               
               
                  Particular types of farming specialisations
               
            
                  
                              4.
                           
                           
                              Specialist grazing livestock
                           
                        
               
                  
                              45.
                           
                           
                              Specialist dairying
                           
                        
               
                  
                              450.
                           
                           
                              Specialist dairying
                           
                        
            
                  
                              46.
                           
                           
                              Specialist cattle — rearing and fattening
                           
                        
               
                  
                              460.
                           
                           
                              Specialist cattle — rearing and fattening
                           
                        
            
                  
                              47.
                           
                           
                              Cattle — dairying, rearing and fattening combined
                           
                        
               
                  
                              470.
                           
                           
                              Cattle — dairying, rearing and fattening combined
                           
                        
            
                  
                              48.
                           
                           
                              Sheep, goats and other grazing livestock
                           
                        
               
                  
                              481.
                           
                           
                              Specialist sheep
                           
                        
                              482.
                           
                           
                              Sheep and cattle combined
                           
                        
                              483.
                           
                           
                              Specialist goats
                           
                        
                              484.
                           
                           
                              Various grazing livestock
                           
                        
            
                  
                              5.
                           
                           
                              Specialist granivores
                           
                        
               
                  
                              51.
                           
                           
                              Specialist pigs
                           
                        
               
                  
                              511.
                           
                           
                              Specialist pig rearing
                           
                        
                              512.
                           
                           
                              Specialist pig fattening
                           
                        
                              513.
                           
                           
                              Pig rearing and fattening combined
                           
                        
            
                  
                              52.
                           
                           
                              Specialist poultry
                           
                        
               
                  
                              521.
                           
                           
                              Specialist laying hens
                           
                        
                              522.
                           
                           
                              Specialist poultry-meat
                           
                        
                              523.
                           
                           
                              Laying hens and poultry-meat combined
                           
                        
            
                  
                              53.
                           
                           
                              Various granivores combined
                           
                        
               
                  
                              530.
                           
                           
                              Various granivores combined
                           
                        
            
         
      
         Mixed holdings
      
      
                  General type of farming
               
               
                  Principal type of farming
               
               
                  Particular types of farming specialisations
               
            
                  
                              6.
                           
                           
                              Mixed cropping
                           
                        
               
                  
                              61.
                           
                           
                              Mixed cropping
                           
                        
               
                  
                              611.
                           
                           
                              Horticulture and permanent crops combined
                           
                        
                              612.
                           
                           
                              Field crops and horticulture combined
                           
                        
                              613.
                           
                           
                              Field crops and vineyards combined
                           
                        
                              614.
                           
                           
                              Field crops and permanent crops combined
                           
                        
                              615.
                           
                           
                              Mixed cropping, mainly field crops
                           
                        
                              616.
                           
                           
                              Other mixed cropping
                           
                        
            
                  
                              7.
                           
                           
                              Mixed livestock
                           
                        
               
                  
                              73.
                           
                           
                              Mixed livestock, mainly grazing livestock
                           
                        
               
                  
                              731.
                           
                           
                              Mixed livestock, mainly dairying
                           
                        
                              732.
                           
                           
                              Mixed livestock, mainly non-dairying grazing livestock
                           
                        
            
                  
                              74.
                           
                           
                              Mixed livestock, mainly granivores
                           
                        
               
                  
                              741.
                           
                           
                              Mixed livestock: granivores and dairying combined
                           
                        
                              742.
                           
                           
                              Mixed livestock: granivores and non-dairying grazing livestock
                           
                        
            
                  
                              8.
                           
                           
                              Mixed crops — livestock
                           
                        
               
                  
                              83.
                           
                           
                              Field crops — grazing livestock combined
                           
                        
               
                  
                              831.
                           
                           
                              Field crops combined with dairying
                           
                        
                              832.
                           
                           
                              Dairying combined with field crops
                           
                        
                              833.
                           
                           
                              Field crops combined with non-dairying grazing livestock
                           
                        
                              834.
                           
                           
                              Non-dairying grazing livestock combined with field crops
                           
                        
            
                  
                              84.
                           
                           
                              Various crops and livestock combined
                           
                        
               
                  
                              841.
                           
                           
                              Field crops and granivores combined
                           
                        
                              842.
                           
                           
                              Permanent crops and grazing livestock combined
                           
                        
                              843.
                           
                           
                              Apiculture
                           
                        
                              844.
                           
                           
                              Various mixed crops and livestock
                           
                        
            
                  
                              9.
                           
                           
                              Non-classified holdings
                           
                        
               
                  
                              99.
                           
                           
                              Non-classified holdings
                           
                        
               
                  
                              999.
                           
                           
                              Non-classified holdings
                           
                        
            
         (1)  The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).
   
   
      ANNEX V
      
         ECONOMIC SIZE OF HOLDINGS AND ECONOMIC SIZE CLASSES (ARTICLE 5)
      
      A.   ECONOMIC SIZE OF THE HOLDING
      The economic size of a holding is measured as the total standard output of the holding expressed in EUR.
      B.   ECONOMIC SIZE CLASSES OF HOLDINGS
      Holdings are classified by size classes, the limits of which are set out below.
      
                  Classes
               
               
                  Limits in EUR
               
            
                  I
               
               
                  less than 2 000
               
            
                  II
               
               
                  from 2 000 to less than 4 000
               
            
                  III
               
               
                  from 4 000 to less than 8 000
               
            
                  IV
               
               
                  from 8 000 to less than 15 000
               
            
                  V
               
               
                  from 15 000 to less than 25 000
               
            
                  VI
               
               
                  from 25 000 to less than 50 000
               
            
                  VII
               
               
                  from 50 000 to less than 100 000
               
            
                  VIII
               
               
                  from 100 000 to less than 250 000
               
            
                  IX
               
               
                  from 250 000 to less than 500 000
               
            
                  X
               
               
                  from 500 000 to less than 750 000
               
            
                  XI
               
               
                  from 750 000 to less than 1 000 000
               
            
                  XII
               
               
                  from 1 000 000 to less than 1 500 000
               
            
                  XIII
               
               
                  from 1 500 000 to less than 3 000 000
               
            
                  XIV
               
               
                  from 3 000 000
               
            Size classes II and III or III and IV, IV and V, or from III to V, VI and VII, VIII and IX, X and XI and from XII to XIV or from X to XIV can be grouped together.
   
   
      ANNEX VI
      
         STANDARD OUTPUTS (SOs)(ARTICLE 6)
      
      1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs
      (a)   The standard output (SO) means the value of the output of each agricultural characteristic referred to in Article 6(1) corresponding to the average situation in a given region.
      (b)   The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s).
      The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.
      (c)   Production period
      The SOs correspond to a production period of 12 months (calendar year or agricultural production year).
      For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SO corresponding to growth or production in a 12-month period is calculated.
      (d)   Basic data and reference period
      The SOs are determined on the basis of the production per unit and the farm-gate price referred to in point (b) above. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014.
      (e)   Units
      
                  (1)
               
               
                  Physical units:
                  
                              (a)
                           
                           
                              The SOs for crop characteristics are determined on the basis of area expressed in hectares.
                              For mushrooms, however, the SOs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOs for mushrooms are divided by the number of annual successive harvests which is to be communicated to the Commission pursuant to Article 8 of this Regulation.
                           
                        
                              (b)
                           
                           
                              The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive.
                           
                        
            
                  (2)
               
               
                  Monetary units and rounding:
                  The basic data for determining the SOs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOs are converted into EUR using the average exchange rates for the reference period as defined in point 1(d) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
                  The SOs may be rounded to the nearest EUR 5 where appropriate.
               
            2.   BREAKDOWN OF SOs
      (a)   By crop and livestock characteristics
      The SOs are determined for all the agricultural characteristics corresponding to the headings of the FSS in the manner laid down in those surveys.
      (b)   Geographical breakdown
      
                  —
               
               
                  The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (1). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit.
               
            
                  —
               
               
                  No SO is determined for characteristics which are not relevant in the region concerned.
               
            3.   COLLECTION OF DATA FOR DETERMINING SOs
      
                  (a)
               
               
                  The basic data for determining SOs are renewed at least each time a FSS is carried out in the form of a census as referred to in Article 6 of Regulation (EC) No 1166/2008.
               
            
                  (b)
               
               
                  When the FSS may be carried out as sample survey as referred to in Article 6 of Regulation (EC) No 1166/2008, the updating of the SOs shall be carried out:
                  
                              —
                           
                           
                              either by renewing the basic data in a manner similar to that specified under (a),
                           
                        
                              —
                           
                           
                              or by applying a coefficient of change whereby SOs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each characteristic and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.
                           
                        
            4.   EXECUTION
      The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate.
      5.   TREATMENT OF SPECIAL CASES
      The following special rules are laid down for the calculation of SOs for certain types of characteristics and for calculating the total SO of the holding:
      (a)   Fallow land
      SO relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOs on that holding.
      (b)   Kitchen gardens
      Since the produce of kitchen gardens is normally intended for the holder's own consumption and not for sale, the SOs are regarded as equal to zero.
      (c)   Livestock
      For livestock the characteristics are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).
      (d)   Bovine animals under one year old, male and female
      SOs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOs relating to the surplus number of bovine animals under one year are taken into account.
      (e)   Other sheep and other goats
      SOs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding sheep females on the holding.
      SOs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding goat females on the holding.
      (f)   Piglets
      SOs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.
      (g)   Forage
      If there are no grazing livestock (i.e. equidae, cattle, sheep or goats) on the holding, the forage (i.e. roots and brassicas, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.
      If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.
      
         (1)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
   
   
      ANNEX VII
      
         OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)
      
      A.   DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING
      The gainful activities directly related to the holding other than the agri- cultural activities of the holding comprise all activities other than farm work, directly related to the holding and having an economic impact on the holding. Those are activities where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holdings are used.
      Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.
      All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.
      All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.
      B.   ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING
      The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (1):
      
         
      C.   CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING
      Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:
      
                  Classes
               
               
                  Percentage bands
               
            
                  I
               
               
                  From 0 % to 10 % (marginal share)
               
            
                  II
               
               
                  From more than 10 % to 50 % (medium share)
               
            
                  III
               
               
                  From more than 50 % to less than a 100 % (significant share)
               
            
         (1)  Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
   
   
      ANNEX VIII
      
         FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)
      
      The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is:
      <table letter>_<group>_<category>[_<category>]_<column>_
      Specific data values are captured at the column level. In the tables as set out below, clear cells are where data values can be accepted; greyed cells marked with a ‘—’ have no meaning in the group context, so no data is accepted in those.
      Examples:
      
                  —
               
               
                  B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.
               
            
                  —
               
               
                  I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.
               
            When a value is not relevant or missing for any particular holding, do not enter value ‘0’.
      Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.
      For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.
      The data in a farm return should be given with the following degrees of accuracy:
      —   financial values: values in EUR or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the EUR, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the FADN, to express the values in hundreds or thousands of national currency units,
      —   physical quantities: in quintals (1 q = 100 kg) except in the case of eggs, which will be expressed in thousands and wine and related products which will be expressed in hectolitres,
      —   areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area,
      —   average livestock numbers: to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be given in number of occupied hives,
      —   labour units: to two decimal places.
      For each table category and column value, further definitions and instructions are set out after the table concerned.
      
         Table A
      
      
         General information on the holding
      
      
                  Category of general information
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of information
               
               
                  FADN Division
               
               
                  Subdivision
               
               
                  Serial number of holding
               
               
                  Degree
               
               
                  Minutes
               
               
                  NUTS
               
               
                  Number of the accounting office
               
               
                  Date
               
               
                  Weight of the farm
               
               
                  Type of farming
               
               
                  Economic size class
               
               
                  Code
               
            
                  
                     R
                  
               
               
                  
                     S
                  
               
               
                  
                     H
                  
               
               
                  
                     DG
                  
               
               
                  
                     MI
                  
               
               
                  
                     N
                  
               
               
                  
                     AO
                  
               
               
                  
                     DT
                  
               
               
                  
                     W
                  
               
               
                  
                     TF
                  
               
               
                  
                     ES
                  
               
               
                  
                     C
                  
               
            
                  
                     ID
                  
               
               
                  Identification of the holding
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     LO
                  
               
               
                  Location of the holding
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     AI
                  
               
               
                  Accounting information
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  
                     TY
                  
               
               
                  Typology
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
            
                  
                     CL
                  
               
               
                  Classes
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  
                     OT
                  
               
               
                  Other particulars of the holding
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description
               
               
                  Group
               
               
                  
                     R
                  
               
               
                  
                     S
                  
               
               
                  
                     H
                  
               
               
                  
                     DG
                  
               
               
                  
                     MI
                  
               
               
                  
                     N
                  
               
               
                  
                     AO
                  
               
               
                  
                     DT
                  
               
               
                  
                     W
                  
               
               
                  
                     TF
                  
               
               
                  
                     ES
                  
               
               
                  
                     C
                  
               
            
                  10
               
               
                  Number of the holding
               
               
                  
                     ID
                  
               
               
                  AID10R
               
               
                  AID10S
               
               
                  AID10H
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  20
               
               
                  Latitude
               
               
                  
                     LO
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ALO20DG
               
               
                  ALO20MI
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  30
               
               
                  Longitude
               
               
                  
                     LO
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ALO30DG
               
               
                  ALO30MI
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  40
               
               
                  NUTS3
               
               
                  
                     LO
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ALO40N
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  50
               
               
                  Accounting office
               
               
                  
                     AI
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  AAI50AO
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  60
               
               
                  Type of accounting
               
               
                  
                     AI
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  AAI60C
               
            
                  70
               
               
                  Date of closure of accounts
               
               
                  
                     AI
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  AAI70DT
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  80
               
               
                  National weight calculated by the Member State
               
               
                  
                     TY
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ATY80W
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  90
               
               
                  Classification at the time of selection
               
               
                  
                     TY
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ATY90TF
               
               
                  ATY90ES
               
               
                  —
               
            
                  100
               
               
                  Other gainful activities (OGA) directly related to the holding
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL100C
               
            
                  110
               
               
                  Type of ownership/ economic objective
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL110C
               
            
                  120
               
               
                  Legal status
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL120C
               
            
                  130
               
               
                  Level of liability of the holder(s)
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL130C
               
            
                  140
               
               
                  Organic farming
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL140C
               
            
                  141
               
               
                  Sectors in organic farming
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL141C
               
            
                  150
               
               
                  Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI)/Traditional Speciality Guaranteed (TSG)/mountain product
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL150C
               
            
                  151
               
               
                  Sectors with PDO/PGI
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL151C
               
            
                  160
               
               
                  Areas facing natural and other specific constraints
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL160C
               
            
                  170
               
               
                  Altitude
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL170C
               
            
                  180
               
               
                  Structural Funds area
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL180C
               
            
                  190
               
               
                  Natura 2000 area
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL190C
               
            
                  200
               
               
                  Water directive (2000/60/EC) area
               
               
                  
                     CL
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  ACL200C
               
            
                  210
               
               
                  Irrigation system
               
               
                  
                     OT
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  AOT210C
               
            
                  220
               
               
                  Livestock unit grazing days on common land
               
               
                  
                     OT
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  AOT220C
               
            A.ID.   Identification of the holding
      
      A number is assigned to each returning holding when it is selected for the first time. The holding retains this number permanently for the duration of its inclusion in the accountancy network. A number once assigned is never allotted to another holding.
      However, where the holding undergoes a fundamental change, and in particular where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.
      The holding number comprises three groups of indications as follows:
      
                   
               
               
                  A.ID.10.R. FADN Division: a code number is to be given, corresponding to the code set in Annex II to this Regulation.
               
            
                   
               
               
                  A.ID.10.S. Subdivision: a code number is to be given.
                  The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.
                  In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.
               
            
                   
               
               
                  A.ID.10.H. Serial number of the holding.
               
            A.LO.   Location of the holding
      
      The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.
      
                   
               
               
                  A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
               
            
                   
               
               
                  A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
               
            
                   
               
               
                  A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in Regulation (EC) No 1059/2003 should be given.
               
            A.AI.   Accounting information
      
      
                   
               
               
                  A.AI.50.AO. Number of the accounting office: a code number is to be given.
                  In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.
               
            
                   
               
               
                  A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:
                  
                              1.
                           
                           
                              Double-entry accounting
                           
                        
                              2.
                           
                           
                              Single-entry accounting.
                           
                        
                              3.
                           
                           
                              None.
                           
                        
            
                   
               
               
                  A.AI.70.DT. Date of closure of accounts: to be recorded in format ‘YYYY-MM-DD’, for example 2009-06-30 or 2009-12-31.
               
            A.TY.   Typology
      
      
                   
               
               
                  A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.
               
            
                   
               
               
                  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.
               
            
                   
               
               
                  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.
               
            A.CL.   Classes
      
      
                   
               
               
                  A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover (1) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:
                  
                              1.
                           
                           
                              ≥ 0 to ≤ 10 % (marginal share)
                           
                        
                              2.
                           
                           
                              > 10 % to ≤ 50 % (medium share)
                           
                        
                              3.
                           
                           
                              > 50 % to < 100 % (significant share)
                           
                        
            
                   
               
               
                  A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:
                  1.   family farm: the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity;
                  2.   Partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;
                  3.   company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;
                  4.   company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.
               
            
                   
               
               
                  A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:
                  
                              0.
                           
                           
                              False.
                           
                        
                              1.
                           
                           
                              True.
                           
                        
            
                   
               
               
                  A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:
                  
                              1.
                           
                           
                              Full.
                           
                        
                              2.
                           
                           
                              Partial.
                           
                        
            
                   
               
               
                  A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (2), in particular Articles 4 and 5 thereof. The following code numbers are to be used:
                  
                              1.
                           
                           
                              the holding does not apply organic production methods;
                           
                        
                              2.
                           
                           
                              the holding applies only organic production methods for all its products;
                           
                        
                              3.
                           
                           
                              the holding applies both organic and other production methods;
                           
                        
                              4.
                           
                           
                              the holding is converting to organic production methods.
                           
                        
            
                   
               
               
                  A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used.
                  
                              0.
                           
                           
                              not applicable
                           
                        
                              31.
                           
                           
                              cereals
                           
                        
                              32.
                           
                           
                              oilseeds and protein crops
                           
                        
                              33.
                           
                           
                              fruits and vegetables (including citrus fruits, but excluding olives)
                           
                        
                              34.
                           
                           
                              olives
                           
                        
                              35.
                           
                           
                              vineyards
                           
                        
                              36.
                           
                           
                              beef
                           
                        
                              37.
                           
                           
                              cow's milk
                           
                        
                              38.
                           
                           
                              pigmeat
                           
                        
                              39.
                           
                           
                              sheep and goats (milk and meat)
                           
                        
                              40.
                           
                           
                              poultry meat
                           
                        
                              41.
                           
                           
                              eggs
                           
                        
                              42.
                           
                           
                              other sector
                           
                        
            
                   
               
               
                  A.CL.150.C. ‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council (3). The following code numbers are to be used:
                  
                              1.
                           
                           
                              the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;
                           
                        
                              2.
                           
                           
                              the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;
                           
                        
                              3.
                           
                           
                              the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.
                           
                        
            
                   
               
               
                  A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product: if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in each sector, the code ‘not applicable’ should be used.
                  
                              0.
                           
                           
                              not applicable
                           
                        
                              31.
                           
                           
                              cereals
                           
                        
                              32.
                           
                           
                              oilseeds and protein crops
                           
                        
                              33.
                           
                           
                              fruits and vegetables (including citrus fruits, but excluding olives)
                           
                        
                              34.
                           
                           
                              olives
                           
                        
                              35.
                           
                           
                              vineyards
                           
                        
                              36.
                           
                           
                              beef
                           
                        
                              37.
                           
                           
                              cow's milk
                           
                        
                              38.
                           
                           
                              pigmeat
                           
                        
                              39.
                           
                           
                              sheep and goats (milk and meat)
                           
                        
                              40.
                           
                           
                              poultry meat
                           
                        
                              41.
                           
                           
                              eggs
                           
                        
                              42.
                           
                           
                              other sector.
                           
                        The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication/Traditional Speciality Guaranteed/mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.
               
            
                   
               
               
                  A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (4). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:
                  
                              1.
                           
                           
                              the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;
                           
                        
                              21.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013;
                           
                        
                              22.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013;
                           
                        
                              23.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in a an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;
                           
                        
                              3.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013;
                           
                        
                              5.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.
                           
                        
            
                   
               
               
                  A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:
                  
                              1.
                           
                           
                              the major part of the holding is located at < 300 m;
                           
                        
                              2.
                           
                           
                              the major part of the holding is located at 300 to 600 m;
                           
                        
                              3.
                           
                           
                              the major part of the holding is located at > 600 m;
                           
                        
                              4.
                           
                           
                              data not available.
                           
                        
            
                   
               
               
                  A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 90 paragraph 2 (a), (b) and (c) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (5). The following code numbers are to be used:
                  
                              1.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof;
                           
                        
                              2.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof;
                           
                        
                              3.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.
                           
                        
            
                   
               
               
                  A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (6) and Council Directive 92/43/EEC (7) (Natura 2000). The following code numbers are to be used:
                  
                              1.
                           
                           
                              the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;
                           
                        
                              2.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.
                           
                        
            
                   
               
               
                  A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (8). The following code numbers are to be used:
                  
                              1.
                           
                           
                              the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;
                           
                        
                              2.
                           
                           
                              the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.
                           
                        
            A.OT.   Other particulars concerning the holding
      
      
                   
               
               
                  A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:
                  
                              0.
                           
                           
                              not applicable (when no irrigation on the farm)
                           
                        
                              1.
                           
                           
                              surface
                           
                        
                              2.
                           
                           
                              sprinkler
                           
                        
                              3.
                           
                           
                              drip
                           
                        
                              4.
                           
                           
                              other
                           
                        
            
                   
               
               
                  A.OT.220.C. Livestock unit grazing days on common land: Number of livestock unit grazing days by farm animals on common land used by the holding.
               
            
         COLUMNS IN TABLE A
      
      Column R refers to FADN division, column S to subdivision, column H to the serial number of the holding, column DG to degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to code.
      
         Table B
      
      
         Type of occupation
      
      
                  Category of Utilised agricultural area (UAA)
               
               
                  Code (*)
               
            
                   
               
            
                  Group of information
               
               
                  Utilised Agricultural Area
               
            
                  
                     A
                  
               
            
                  
                     UO
                  
               
               
                  UAA for owner farming
               
               
                   
               
            
                  
                     UT
                  
               
               
                  UAA for tenant farming
               
               
                   
               
            
                  
                     US
                  
               
               
                  UAA for sharecropping or other modes
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description of categories
               
               
                  Group
               
               
                  
                     A
                  
               
            
                  10
               
               
                  UAA for owner farming
               
               
                  
                     UO
                  
               
               
                   
               
            
                  20
               
               
                  Rented UAA
               
               
                  
                     UT
                  
               
               
                   
               
            
                  30
               
               
                  Sharecropped UAA
               
               
                  
                     US
                  
               
               
                   
               
            Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.
      Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.
      The following groups of information and categories should be used:
      B.UO.   UAA for owner farming
      
      B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms. This category includes land leased to others ready for sowing (crop code 11300).
      B.UT.   UAA for tenant farming
      
      B.UT.20.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or UAA held on similar terms of tenure.
      Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing should be given without specifying the area in question (table H).
      Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as land the harvest of which is bought as a standing crop.
      B.US.   UAA for sharecropping or other modes
      
      B.US.30.A UAA (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.
      
         COLUMNS IN TABLE B
      
      Column A refers to UAA.
      
         Table C
      
      
         Labour
      
      
                  Category of labour
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  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
               
            
                  Number of persons
               
               
                  Gender
               
               
                  Year of birth
               
               
                  Agricultural training of the manager
               
               
                  Annual time worked
               
               
                  Number of Annual Work Units (AWU)
               
               
                  % of annual time worked
               
               
                  % of AWU
               
            
                  
                     P
                  
               
               
                  
                     G
                  
               
               
                  
                     B
                  
               
               
                  
                     T
                  
               
               
                  
                     Y1
                  
               
               
                  
                     W1
                  
               
               
                  
                     Y2
                  
               
               
                  
                     W2
                  
               
            
                  Integer
               
               
                  Enter code
               
               
                  Four digits
               
               
                  Enter code
               
               
                  (hours)
               
               
                  (AWU)
               
               
                  %
               
               
                  %
               
            
                  
                     UR
                  
               
               
                  Unpaid regular
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     UC
                  
               
               
                  Unpaid casual
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                  —
               
               
                   
               
               
                  —
               
            
                  
                     PR
                  
               
               
                  Paid regular
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     PC
                  
               
               
                  Paid casual
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                  —
               
               
                   
               
               
                  —
               
            
         
      
                  Code (*)
               
               
                  Description
               
               
                  Group
               
               
                  
                     P
                  
               
               
                  
                     G
                  
               
               
                  
                     B
                  
               
               
                  
                     T
                  
               
               
                  
                     Y1
                  
               
               
                  
                     W1
                  
               
               
                  
                     Y2
                  
               
               
                  
                     W2
                  
               
            
                  10
               
               
                  Holder/manager
               
               
                  
                     UR
                  
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                   
               
            
                  20
               
               
                  Holder/not manager
               
               
                  
                     UR
                  
               
               
                  —
               
               
                   
               
               
                   
               
               
                  —
               
               
                   
               
               
                   
               
               
                  —
               
               
                   
               
            
                  30
               
               
                  Manager/not holder
               
               
                  
                     UR
                  
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                   
               
            
                  40
               
               
                  Spouse of holder
               
               
                  
                     UR
                  
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  50
               
               
                  Other
               
               
                  
                     UR, PR
                  
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  60
               
               
                  Casual
               
               
                  
                     UC, PC
                  
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                  —
               
               
                   
               
               
                  —
               
            
                  70
               
               
                  Manager
               
               
                  
                     PR
                  
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                   
               
            The term ‘labour’ includes all persons who have been engaged on work on the farm during the accounting year. However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).
      In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.
      Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:
      
                  (a)
               
               
                  assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 ‘Contractual work’) and as a cost (table H category 1010 ‘Wages and social security’);
               
            
                  (b)
               
               
                  assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H group 1020 ‘Contract work and machinery hire’).
               
            The following groups of information and categories of labour are to be distinguished:
      C.UR.   
            Unpaid regular labour
         
      
      Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.
      A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
      The following cases or similar ones may arise:
      
                  (a)
               
               
                  special production conditions on the farm for which labour is not required throughout the year: e.g. olive or vine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;
               
            
                  (b)
               
               
                  absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;
               
            
                  (c)
               
               
                  joining or leaving the holding;
               
            
                  (d)
               
               
                  total cessation of work on the holding due to accidental causes (flood, fire, etc.).
               
            There are the following categories:
      C.UR.10.   Holder/manager
      
      Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.
      C.UR.20.   Holder/not manager
      
      Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.
      C.UR.30   Manager/not holder
      
      Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.
      C.UR.40.   Spouse(s) of holder(s)
      
      C.UR.50.   Other unpaid regular labour
      
      Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.
      C.UC.   
            Unpaid casual labour
         
      
      
               
                  C.UC.60.
               
               
                  Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.
               
            C.PR.   
            Paid regular labour
         
      
      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.
      The following categories are to be shown:
      C.PR.70.   Farm manager
      
      Salaried person responsible for the day-to-day management of the holding.
      C.PR.50.   Others
      
      All regular paid labour (except for the holding's salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.
      C.PC.   
            Paid casual labour
         
      
      
               
                  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.
               
            
         COLUMNS IN TABLE C
      
      
         Number of persons (column P)
      Where there are several holders, there may be more than one spouse. The number of spouses and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR).
      
         Gender (column G)
      The gender should be given only for the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR). The gender is indicated by a code number, i.e.:
      
                  1.
               
               
                  male;
               
            
                  2.
               
               
                  female.
               
            
         Year of birth (column B)
      The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR) using the four figures of the year of birth.
      
         Agricultural training of the manager (column T)
      The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:
      
                  1.
               
               
                  only practical agricultural experience;
               
            
                  2.
               
               
                  basic agricultural training;
               
            
                  3.
               
               
                  full agricultural training.
               
            
         Annual time worked (column Y1)
      Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities. The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of a worker employed on a time basis.
      
         Total work force: number of annual units (column W1)
      Regularly employed work force is converted into annual work units. The number of annual work unit is not recorded for casual labour (both unpaid casual UC and paid casual PC labour). 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 his 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 his 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.
      In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.
      
         Share of work for OGA in % of annual time worked (column Y2)
      The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid casual labour). It is optional for the spouse(s) of the holder(s), the other unpaid regular labour, and the other paid regular labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.
      
         Share of work for OGA in % of annual work units (column W2)
      The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour (both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.
      
         Work on an agricultural holding
      
      Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the OGA directly related to the holding:
      
                  —
               
               
                  Farm agricultural work
                  
                              —
                           
                           
                              financial organisation and management (farm sales and purchases, bookkeeping, etc.),
                           
                        
                              —
                           
                           
                              work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),
                           
                        
                              —
                           
                           
                              livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),
                           
                        
                              —
                           
                           
                              preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,
                           
                        
                              —
                           
                           
                              maintenance of buildings, machinery, equipment, hedges, ditches, etc.,
                           
                        
                              —
                           
                           
                              transport for the holding and carried out by the labour force of the holding.
                           
                        
            
                  —
               
               
                  Work for the OGA directly related to the holding
                  
                              —
                           
                           
                              contractual work (using production means of the holding),
                           
                        
                              —
                           
                           
                              tourism, accommodation and other leisure activities,
                           
                        
                              —
                           
                           
                              processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,
                           
                        
                              —
                           
                           
                              production of renewable energy,
                           
                        
                              —
                           
                           
                              forestry and wood processing,
                           
                        
                              —
                           
                           
                              other OGA (fur animals, care farming, handicraft, aquaculture, …).
                           
                        
            The following are not included in the work of the holding:
      
                  —
               
               
                  work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),
               
            
                  —
               
               
                  work performed for the household of the holder or manager.
               
            
         Table D
      
      
         Assets
      
      Structure of the table
      
                  Category of assets
               
               
                  Code (*)
               
            
                   
               
            
                   
               
               
                  Column
               
            
                  Group of information
               
               
                  Value
               
            
                  
                     V
                  
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                   
               
            
                  
                     AD
                  
               
               
                  Accumulated depreciation
               
               
                   
               
            
                  
                     DY
                  
               
               
                  Depreciation of the current year
               
               
                   
               
            
                  
                     IP
                  
               
               
                  Investment/Purchase, before deduction of subsidies
               
               
                   
               
            
                  
                     S
                  
               
               
                  Subsidies
               
               
                   
               
            
                  
                     SA
                  
               
               
                  Sales
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description of categories
               
               
                  
                     OV
                  
               
               
                  
                     AD
                  
               
               
                  
                     DY
                  
               
               
                  
                     IP
                  
               
               
                  
                     S
                  
               
               
                  
                     SA
                  
               
               
                  
                     CV
                  
               
            
                  1010
               
               
                  Cash and equivalents
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  1020
               
               
                  Receivables
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  1030
               
               
                  Other current assets
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  1040
               
               
                  Inventories
               
               
                   
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  2010
               
               
                  Biological assets — plants
               
               
                   
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  3010
               
               
                  Agricultural land
               
               
                   
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  3020
               
               
                  Land improvements
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  3030
               
               
                  Farm buildings
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  4010
               
               
                  Machinery and equipment
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  5010
               
               
                  Forest land including standing timber
               
               
                   
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  7010
               
               
                  Intangible assets, tradable
               
               
                   
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  7020
               
               
                  Intangible assets, non-tradable
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  8010
               
               
                  Other non-current assets
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            The following categories of assets shall be used:
      1010.   Cash and equivalents
      
      Cash and other assets that can be easily converted to cash.
      1020.   Receivables
      
      Short-term assets, amounts owed to the holding, normally arising from business activities.
      1030.   Other current assets
      
      Any other assets that are easily sold or expected to be paid within a year.
      1040.   Inventories
      
      Stocks of products owned by the holding that can be used either as inputs or are held for sale whether produced by the holding or purchased.
      2010.   Biological assets — plants
      
      Values of all plants that have not been harvested yet (all permanent and standing crops).
      3010.   Agricultural land
      
      Agricultural land owned by the holding.
      3020.   Land improvements
      
      Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land. The amounts entered are subject to depreciation at column DY.
      3030.   Farm buildings
      
      Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed and the amounts entered are subject to depreciation at column DY.
      4010.   Machinery and equipment
      
      Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be completed and the amounts entered are subject to depreciation at column DY.
      5010.   Forest land including standing timber
      
      Forest land in owner occupation included in the agricultural holding.
      7010.   Intangible assets — tradable
      
      All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists).
      7020.   Intangible assets — non-tradable
      
      All other intangible assets (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation at column DY.
      8010.   Other non-current assets
      
      Other long-term assets. The heading must be completed and, if applicable, the amounts of depreciation recorded at column DY.
      
         Groups of information in Table D
      
      The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are explained hereafter.
      There is only one column (V) value.
      
         Valuation methods
      
      The following valuation methods are used:
      
                  Fair value less the estimate point-of-sale costs
               
               
                  amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction less the cost estimated to incur in relation to the sale
               
               
                  2010, 3010, 5010, 7010
               
            
                  Historical cost
               
               
                  nominal or original cost of an asset when acquired
               
               
                  3020, 3030, 4010, 7020
               
            
                  Book value
               
               
                  value at which an asset is carried on a balance sheet
               
               
                  1010, 1020, 1030, 1040, 8010
               
            
         D.OV.   Opening valuation
      
      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.
      
         D.AD.   Accumulated depreciation
      
      Is the sum of depreciation of assets from the start of its life until the end of the previous period.
      
         D.DY.   Depreciation of the current year
      
      Systematic allocation of the depreciable amount of an asset over its useful life.
      A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 10(1).
      
         D.IP.   Investments/Purchases
      
      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 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.
      Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over the expected useful life.
      The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D ‘Assets’.
      
         D.S.   Investment subsidies
      
      Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.
      
         D.SA.   Sales
      
      Total sales of assets during the accounting year.
      
         D.CV.   Closing valuation
      
      Closing valuation is the value of assets at the end of the accounting year.
      
         Comments
      
      For items 2010, 3010, 5010 and 7010 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.
      Information about Biological assets — animals is recorded in the table J ‘Livestock production’.
      
         Table E
      
      
         Quotas and other rights
      
      
                  Category of quota or right
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of information
               
               
                  Owned quota
               
               
                  Rented in quota
               
               
                  Rented out quota
               
               
                  Taxes
               
            
                  
                     N
                  
               
               
                  
                     I
                  
               
               
                  
                     O
                  
               
               
                  
                     T
                  
               
            
                  
                     QQ
                  
               
               
                  Quantity at the end of the accounting year
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
            
                  
                     QP
                  
               
               
                  Quota purchase
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     QS
                  
               
               
                  Quota sold
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                   
               
               
                  —
               
               
                  —
               
               
                  —
               
            
                  
                     PQ
                  
               
               
                  Payments for quota leased or rented in quota
               
               
                  —
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  
                     RQ
                  
               
               
                  Receipts from leasing or renting out quota
               
               
                  —
               
               
                  —
               
               
                   
               
               
                  —
               
            
                  
                     TX
                  
               
               
                  Taxes
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description
               
            
                  40
               
               
                  Sugar beet
               
            
                  50
               
               
                  Organic manure
               
            
                  60
               
               
                  Entitlements for payments under basic payment scheme
               
            The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.
      The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D ‘Assets’. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.
      Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D ‘Assets’, H ‘Inputs’ and/or I ‘Crops’.
      The following categories should be used:
      
                  40.
               
               
                  Sugar beet
               
            
                  50.
               
               
                  Organic manure
               
            
                  60.
               
               
                  Entitlements for payments under the basic payment scheme.
               
            The following groups of information should be used:
      
         E.QQ.   Quantity (to be recorded for columns N, I, O only)
      The units to be used are:
      —   Categories 40 (sugar beet): quintals,
      —   Category 50 (organic manure): number of animals converted in standard units,
      —   Category 60 (basic payment scheme): number of entitlements/ares
      
         E.QP.   Quota purchased (to be recorded for column N only)
      The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
      
         E.QS.   Quota sold (to be recorded for column N only)
      The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
      
         E.OV.   Opening valuation (to be recorded for column N only)
      The value at opening valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.
      
         E.CV.   Closing valuation (to be recorded for column N only)
      The value at closing valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.
      
         E.PQ.   Payments for quota leased or rented in quota (to be recorded for column I only)
      Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H ‘Inputs’.
      
         E.RQ.   Receipts from leasing or renting out quota (to be recorded for column O only)
      Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (‘Other’) in Table I ‘Crops’.
      
         E.TX.   Taxes, additional levy (column T)
      Amount paid.
      
         COLUMNS IN TABLE E
      
      Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.
      
         Table F
      
      
         Debts
      
      Structure of the table
      
                  Category of debts
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of information
               
               
                  Short term
               
               
                  Long-term
               
            
                  
                     S
                  
               
               
                  
                     L
                  
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                   
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                   
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description of categories
               
               
                  
                     S
                  
               
               
                  
                     L
                  
               
            
                  1010
               
               
                  Commercial standard
               
               
                   
               
               
                   
               
            
                  1020
               
               
                  Commercial special
               
               
                   
               
               
                   
               
            
                  1030
               
               
                  Family/private loans
               
               
                   
               
               
                   
               
            
                  2010
               
               
                  Payables
               
               
                   
               
               
                  —
               
            
                  3000
               
               
                  Other liabilities
               
               
                   
               
               
                   
               
            The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.
      The following categories should be used:
      
                  —
               
               
                  1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
               
            
                  —
               
               
                  1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).
               
            
                  —
               
               
                  1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
               
            
                  —
               
               
                  2010. Payables — amounts owed to suppliers.
               
            
                  —
               
               
                  3000. Other liabilities — liabilities other than loans or payables.
               
            Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
      There are two columns: (S) short-term liabilities and (L) long-term liabilities:
      
                  —
               
               
                  Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.
               
            
                  —
               
               
                  Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.
               
            
         Table G
      
      
         Value added tax (VAT)
      
      Structure of the table
      
                  Category of VAT systems
               
               
                  Code (*)
               
               
                   
               
            
                  Group of information
               
               
                  VAT system
               
               
                  balance non-investments transactions
               
               
                  balance investment transactions
               
            
                  
                     C
                  
               
               
                  
                     NI
                  
               
               
                  
                     I
                  
               
            
                  
                     VA
                  
               
               
                  VAT systems in the farm
               
               
                   
               
               
                   
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description of categories
               
            
                  1010
               
               
                  Main VAT system in the farm
               
            
                  1020
               
               
                  Minority VAT system in the farm
               
            
         
      
                  List of VAT systems for both categories
               
               
                  
                     C
                  
               
               
                  
                     NI
                  
               
               
                  
                     I
                  
               
            
                  Normal VAT system
               
               
                  1
               
               
                  —
               
               
                  —
               
            
                  Partial offsetting system
               
               
                  2
               
               
                   
               
               
                   
               
            Data in monetary terms in the farm return are expressed exclusive of VAT.
      The following details on VAT should be provided as categories:
      
         1010.   Main VAT system in the farm
      
      1.   Normal VAT system— the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.
      2.   Partial offsetting system— the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.
      
         1020.   Minority VAT system in the farm
      
      Codes as defined for the main VAT system.
      There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.
      For the normal VAT system, only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance of non-investments transactions and VAT balance of investment transactions have to be provided.
      When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.
      
         Table H
      
      
         Inputs
      
      Structure of the table
      
                  Category of inputs
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of information
               
               
                  Value
               
               
                  Quantity
               
            
                  
                     V
                  
               
               
                  
                     Q
                  
               
            
                  
                     LM
                  
               
               
                  Labour and machinery costs and inputs
               
               
                   
               
               
                   
               
            
                  
                     SL
                  
               
               
                  Specific livestock costs
               
               
                   
               
               
                   
               
            
                  
                     SC
                  
               
               
                  Specific crop costs and inputs
               
               
                   
               
               
                   
               
            
                  
                     OS
                  
               
               
                  Specific costs for OGA
               
               
                   
               
               
                   
               
            
                  
                     FO
                  
               
               
                  Farming overheads
               
               
                   
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Group
               
               
                  Description of categories
               
               
                  
                     V
                  
               
               
                  
                     Q
                  
               
            
                  1010
               
               
                  
                     LM
                  
               
               
                  Wages and social security costs for paid labour
               
               
                   
               
               
                  —
               
            
                  1020
               
               
                  
                     LM
                  
               
               
                  Contract work and machinery hire
               
               
                   
               
               
                  —
               
            
                  1030
               
               
                  
                     LM
                  
               
               
                  Current upkeep of machinery and equipment
               
               
                   
               
               
                  —
               
            
                  1040
               
               
                  
                     LM
                  
               
               
                  Motor fuels and lubricants
               
               
                   
               
               
                  —
               
            
                  1050
               
               
                  
                     LM
                  
               
               
                  Car expenses
               
               
                   
               
               
                  —
               
            
                  2010
               
               
                  
                     SL
                  
               
               
                  Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
               
               
                   
               
               
                  —
               
            
                  2020
               
               
                  
                     SL
                  
               
               
                  Purchased coarse fodder for grazing stock (equines, ruminants)
               
               
                   
               
               
                  —
               
            
                  2030
               
               
                  
                     SL
                  
               
               
                  Purchased feedstuffs for pigs
               
               
                   
               
               
                  —
               
            
                  2040
               
               
                  
                     SL
                  
               
               
                  Purchased feedstuffs for poultry and other small animals
               
               
                   
               
               
                  —
               
            
                  2050
               
               
                  
                     SL
                  
               
               
                  Farm-produced feedstuffs for grazing stock (equines, ruminants)
               
               
                   
               
               
                  —
               
            
                  2060
               
               
                  
                     SL
                  
               
               
                  Farm-produced feedstuffs for pigs
               
               
                   
               
               
                  —
               
            
                  2070
               
               
                  
                     SL
                  
               
               
                  Farm-produced feedstuffs for poultry and other small animals
               
               
                   
               
               
                  —
               
            
                  2080
               
               
                  
                     SL
                  
               
               
                  Veterinary expenses
               
               
                   
               
               
                  —
               
            
                  2090
               
               
                  
                     SL
                  
               
               
                  Other specific livestock costs
               
               
                   
               
               
                  —
               
            
                  3010
               
               
                  
                     SC
                  
               
               
                  Seeds and seedlings purchased
               
               
                   
               
               
                  —
               
            
                  3020
               
               
                  
                     SC
                  
               
               
                  Seeds and seedlings produced and used on the farm
               
               
                   
               
               
                  —
               
            
                  3030
               
               
                  
                     SC
                  
               
               
                  Fertilisers and soil improvers
               
               
                   
               
               
                  —
               
            
                  3031
               
               
                  
                     SC
                  
               
               
                  Quantity of N used in mineral fertilisers
               
               
                  —
               
               
                   
               
            
                  3032
               
               
                  
                     SC
                  
               
               
                  Quantity of P2O5 used in mineral fertilisers
               
               
                  —
               
               
                   
               
            
                  3033
               
               
                  
                     SC
                  
               
               
                  Quantity of K2O used in mineral fertilisers
               
               
                  —
               
               
                   
               
            
                  3034
               
               
                  
                     SC
                  
               
               
                  Purchased manure
               
               
                   
               
               
                  —
               
            
                  3040
               
               
                  
                     SC
                  
               
               
                  Crop protection products
               
               
                   
               
               
                  —
               
            
                  3090
               
               
                  
                     SC
                  
               
               
                  Other specific crop costs
               
               
                   
               
               
                  —
               
            
                  4010
               
               
                  
                     OS
                  
               
               
                  Specific costs for forestry and wood processing
               
               
                   
               
               
                  —
               
            
                  4020
               
               
                  
                     OS
                  
               
               
                  Specific costs for crop processing
               
               
                   
               
               
                  —
               
            
                  4030
               
               
                  
                     OS
                  
               
               
                  Specific costs for cow's milk processing
               
               
                   
               
               
                  —
               
            
                  4040
               
               
                  
                     OS
                  
               
               
                  Specific costs for buffalo's milk processing
               
               
                   
               
               
                  —
               
            
                  4050
               
               
                  
                     OS
                  
               
               
                  Specific costs for sheep's milk processing
               
               
                   
               
               
                  —
               
            
                  4060
               
               
                  
                     OS
                  
               
               
                  Specific costs for goat's milk processing
               
               
                   
               
               
                  —
               
            
                  4070
               
               
                  
                     OS
                  
               
               
                  Specific costs for meat processing and other animal products processing
               
               
                   
               
               
                  —
               
            
                  4090
               
               
                  
                     OS
                  
               
               
                  Other specific costs for other gainful activities
               
               
                   
               
               
                  —
               
            
                  5010
               
               
                  
                     FO
                  
               
               
                  Current upkeep of land improvements and buildings
               
               
                   
               
               
                  —
               
            
                  5020
               
               
                  
                     FO
                  
               
               
                  Electricity
               
               
                   
               
               
                  —
               
            
                  5030
               
               
                  
                     FO
                  
               
               
                  Heating fuels
               
               
                   
               
               
                  —
               
            
                  5040
               
               
                  
                     FO
                  
               
               
                  Water
               
               
                   
               
               
                  —
               
            
                  5051
               
               
                  
                     FO
                  
               
               
                  Agricultural insurance
               
               
                   
               
               
                  —
               
            
                  5055
               
               
                  
                     FO
                  
               
               
                  Other farm insurance
               
               
                   
               
               
                  —
               
            
                  5061
               
               
                  
                     FO
                  
               
               
                  Taxes and other dues
               
               
                   
               
               
                  —
               
            
                  5062
               
               
                  
                     FO
                  
               
               
                  Taxes on land and buildings
               
               
                   
               
               
                  —
               
            
                  5070
               
               
                  
                     FO
                  
               
               
                  Rent paid, total
               
               
                   
               
               
                  —
               
            
                  5071
               
               
                  
                     FO
                  
               
               
                  Rent paid for land
               
               
                   
               
               
                  —
               
            
                  5080
               
               
                  
                     FO
                  
               
               
                  Interest and financial charges paid
               
               
                   
               
               
                  —
               
            
                  5090
               
               
                  
                     FO
                  
               
               
                  Other farming overheads
               
               
                   
               
               
                  —
               
            Provision of the data referred to in codes 3031-3033 is optional in the years 2015-2017 for those Member States who used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (9). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.
      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 should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
      In calculating costs relating to the output of the accounting year the purchases and farm use during the year should 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 should 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 (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.
      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 should not be treated as a farm cost. For instructions on depreciation see 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) should not be entered as farm costs, and the corresponding receipts should not be included in the farm's accounts.
      Receipts from resale of purchased supplies are to be deducted from corresponding inputs.
      Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M ‘Subsidies’ (see instructions regarding those codes). Investment grants and subsidies are shown in table D ‘Assets’.
      Costs also include any expenditure on purchases relating to each cost item.
      Inputs are classified as follows:
      
         1010.   Wages and social security costs for paid labour
      
      This item includes the following:
      
                  —
               
               
                  salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
               
            
                  —
               
               
                  salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
               
            
                  —
               
               
                  bonuses for productivity or qualifications, gifts, gratuities, share of profits,
               
            
                  —
               
               
                  other expenditure associated with labour (recruitment expenses),
               
            
                  —
               
               
                  social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
               
            
                  —
               
               
                  occupational accident insurance.
               
            The holder's personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
      The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.
      Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code ‘Other farming overheads’.
      
         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 generally includes 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 should be excluded. This amount (if necessary by estimation) should 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, should 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 should be recorded under the relevant codes (codes 1030‘Current upkeep of machinery and equipment’ and 1040‘Motor fuels and lubricants’).
               
            
         1030.   Current upkeep of machinery and equipment
      
      Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances (payment of mechanic, cost of replacement parts, etc.).
      This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050). Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090‘Other specific livestock costs’.
      Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this code (see also instructions on depreciation in Table D ‘Assets’).
      
         1040.   Motor fuels and lubricants
      
      This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050).
      Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:
      
                  1040.
               
               
                  ‘Motor fuels and lubricants’.
               
            
                  5030.
               
               
                  ‘Heating fuels’.
               
            
         1050.   Car expenses
      
      Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.
      
         
            Feedstuffs
         
      
      Used feedstuffs are divided into those purchased and those produced on the farm.
      The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased feedstuffs.
      Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).
      The code 2010‘Purchased concentrated feedstuffs for grazing stock (equines, ruminants)’ includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedstuffs.
      Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under code 1020‘Contract work and machinery hire’.
      Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account). Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.
      The following breakdown is to be given:
      
                  —
               
               
                  
                     Purchased feedstuffs:
                  
                  
                              
                                 2010.
                              
                           
                           
                              
                                 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
                              
                           
                        
                              
                                 2020.
                              
                           
                           
                              
                                 Purchased coarse fodder for grazing stock (equines, ruminants)
                              
                           
                        
                              
                                 2030.
                              
                           
                           
                              
                                 Purchased feedstuffs for pigs
                              
                           
                        
                              
                                 2040.
                              
                           
                           
                              
                                 Purchased feedstuffs for poultry and other small animals
                              
                           
                        
            
                  —
               
               
                  
                     Farm-produced feedstuffs used on farms:
                  
                  
                              
                                 2050.
                              
                           
                           
                              
                                 Farm-produced feedstuffs for grazing stock (equines, ruminants)
                              
                           
                        
                              
                                 2060.
                              
                           
                           
                              
                                 Farm-produced feedstuffs for pigs
                              
                           
                        
                              
                                 2070.
                              
                           
                           
                              
                                 Farm-produced feedstuffs for poultry and other small animals
                              
                           
                        
            
         2080.   Veterinary expenses
      
      Cost of veterinary fees and medicines.
      
         2090.   Other specific livestock costs
      
      All expenditure relating directly to livestock production for which there is no separate provision in the other Table H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith. It excludes specific costs of animal products processing recorded under codes 4030 to 4070 of table H.
      
         3010.   Seeds and seedlings purchased
      
      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’.
      The costs of processing the seeds (sorting, disinfection) are also included under this code.
      
         3020.   Seeds and seedlings produced and used on the farm
      
      All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.
      
         3030.   Fertilisers and soil improvers
      
      All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).
      Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.
      
         3031.   Quantity of nitrogen (N) in mineral fertilisers used
      
      Total quantity (weight) of nitrogen in terms of N in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their N content.
      
         3032.   Quantity of phosphorus (P2O5) in mineral fertilisers used
      
      Total quantity (weight) of phosphorus in terms of P2O5 in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their P2O5 content.
      
         3033.   Quantity of potassium (K2O) in mineral fertilisers used
      
      Total quantity (weight) of potassium in terms of K2O in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their K2O content.
      
         3034.   Purchased manure
      
      Value of purchased manure.
      
         3040.   Crop protection products
      
      All material for the protection of crops and plants against pests and diseases, wild animals, bad weather, etc. (insecticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the crop protection operations are carried out by a contractor and if the cost of the protection materials used is not separately known, the total should be entered under code 1020‘Contract work and machinery hire’.
      Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010‘Specific costs for forestry and wood processing’.
      
         3090.   Other specific crop costs
      
      All costs having a direct connection with crop production (including permanent meadows and grassland) for which there is no separate provision in the other cost items: packing and binding materials, string and rope, cost of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preservation of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less than one year to grow marketable crops, supplies of grapes and olives processed on the holding, etc. Excludes specific costs for processing of crops other than grapes and olives, which should be recorded under code 4020. Includes also short-term rent of buildings used for marketable crops.
      
         4010.   Specific costs for forestry and wood processing
      
      Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4020.   Specific costs for crop processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of crop processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4030.   Specific costs for cow's milk processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific cow's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4040.   Specific costs for buffalo's milk processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of buffalo's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4050.   Specific costs for sheep's milk processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of sheep's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4060.   Specific costs for goat's milk processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of goat's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4070.   Specific costs for meat processing and other animal products processing
      
      Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of processing meat or other animal products not mentioned under codes 4030 to 4060 (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         4090.   Other specific costs for other gainful activities
      
      Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
      
         5010.   Current upkeep of land improvements and buildings
      
      Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.
      The purchase of building materials for new investments should be entered under the appropriate codes in the ‘Investment/Purchase’ group of information of Table D ‘Assets’.
      The cost of major repairs to buildings which increases their value (major maintenance) is not included under this code. These costs are shown as investment in Table D code 3030‘Farm buildings’.
      
         5020.   Electricity
      
      Total consumption of electricity for farm business use.
      
         5030.   Heating fuels
      
      Total consumption of heating fuels for farm business use including the heating of glasshouses.
      
         5040.   Water
      
      Cost of connection to the mains and consumption of water for all farm purposes including irrigation. The costs of using farm-owned water equipment are to be entered in the appropriate codes: depreciation of machinery and equipment, current upkeep of machinery and equipment, motor fuels, electricity.
      
         5051.   Agricultural insurance
      
      The cost of insurance of agricultural production income or any of its components, including insurance against death of livestock and damage to crops, etc.
      
         5055.   Other farm insurance
      
      All insurance premiums covering other farm risks (except agricultural), such as the holder's third-party liability, fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table. It includes insurance premiums for the buildings.
      
         5061.   Farm taxes and other dues
      
      All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the holder are not to be counted as farm costs.
      
         5062.   Taxes and other charges on land and buildings
      
      Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.
      
         5070.   Rent paid
      
      Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas not attached to land should also be entered in Table E.
      
         5071.   Of which rent paid for land
      
      
         5080.   Interest and financial charges paid
      
      Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.
      Subsidies on interest are not deducted but are entered in Table M under code 3550.
      
         5090.   Other farming overheads
      
      All other farming costs not mentioned under the preceding codes (accountants' fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).
      
         Table I
      
      
         Crops
      
      Structure of the table:
      
                   
               
               
                  Category of crop
               
               
                  Code (*)
               
               
                   
               
            
                  Type of crop
               
               
                  Code (**)
               
            
                  Missing data
               
               
                  Code (***)
               
            
                  Group of information
               
               
                  Columns
               
            
                  Total area
               
               
                  of which is irrigated
               
               
                  of which is used for energy crops
               
               
                  of which is used for GMO
               
               
                  Quantity
               
               
                  Value
               
            
                  
                     TA
                  
               
               
                  
                     IR
                  
               
               
                  
                     EN
                  
               
               
                  
                     GM
                  
               
               
                  
                     Q
                  
               
               
                  
                     V
                  
               
            
                  
                     A
                  
               
               
                  Area
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  
                     PR
                  
               
               
                  Production
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                  —
               
            
                  
                     SA
                  
               
               
                  Sales
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     FC
                  
               
               
                  Farm household consumption and benefits in kind
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  
                     FU
                  
               
               
                  Farm use
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                  —
               
               
                   
               
            For the category of crop, the following codes should be used:
      
                  Code (*)
               
               
                  Description
               
            
                  Cereals for the production of grain (including seeds)
               
            
                  10110
               
               
                  Common wheat and spelt
               
            
                  10120
               
               
                  Durum wheat
               
            
                  10130
               
               
                  Rye
               
            
                  10140
               
               
                  Barley
               
            
                  10150
               
               
                  Oats
               
            
                  10160
               
               
                  Grain maize
               
            
                  10170
               
               
                  Rice
               
            
                  10190
               
               
                  Other cereals for the production of grain
               
            
                  Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)
               
            
                  10210
               
               
                  Peas, field beans and sweet lupines
               
            
                  10220
               
               
                  Lentils, chickpeas and vetches
               
            
                  10290
               
               
                  Other protein crops
               
            
                  10300
               
               
                  Potatoes (including early potatoes and seed potatoes)
               
            
                  10310
               
               
                  Potatoes for starch
               
            
                  10390
               
               
                  Other potatoes
               
            
                  10400
               
               
                  Sugar beet (excluding seed)
               
            
                  10500
               
               
                  Fodder roots and brassicas (excluding seed)
               
            
                  Industrial crops
               
            
                  10601
               
               
                  Tobacco
               
            
                  10602
               
               
                  Hops
               
            
                  10603
               
               
                  Cotton
               
            
                  10604
               
               
                  Rape and turnip rape
               
            
                  10605
               
               
                  Sunflower
               
            
                  10606
               
               
                  Soya
               
            
                  10607
               
               
                  Linseed (oil flax)
               
            
                  10608
               
               
                  Other oil seed crops
               
            
                  10609
               
               
                  Flax
               
            
                  10610
               
               
                  Hemp
               
            
                  10611
               
               
                  Other fibre plants
               
            
                  10612
               
               
                  Aromatic plants, medical and culinary plants
               
            
                  10613
               
               
                  Sugar cane
               
            
                  10690
               
               
                  Other industrial crops not mentioned elsewhere
               
            
                  Fresh vegetables, melons and strawberries of which:
               
            
                  Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover
               
            
                  10711
               
               
                  Fresh vegetables, melons and strawberries — Open field
               
            
                  10712
               
               
                  Fresh vegetables, melons and strawberries — Market gardening
               
            
                  10720
               
               
                  Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover
               
            
                  Details for all sub-categories of ‘fresh vegetables, melons and strawberries’:
               
            
                  10731
               
               
                  Cauliflower and broccoli
               
            
                  10732
               
               
                  Lettuce
               
            
                  10733
               
               
                  Tomatoes
               
            
                  10734
               
               
                  Sweet corn
               
            
                  10735
               
               
                  Onions
               
            
                  10736
               
               
                  Garlic
               
            
                  10737
               
               
                  Carrots
               
            
                  10738
               
               
                  Strawberries
               
            
                  10739
               
               
                  Melons
               
            
                  10790
               
               
                  Other vegetables
               
            
                  Flowers and ornamental plants (excluding nurseries)
               
            
                  10810
               
               
                  Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover
               
            
                  10820
               
               
                  Flowers and ornamental plants — Under glass or under other (accessible) protective cover
               
            
                  Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’:
               
            
                  10830
               
               
                  Flower bulbs, corms and tubers.
               
            
                  10840
               
               
                  Cut flowers and flower buds
               
            
                  10850
               
               
                  Flowering and ornamental plants.
               
            
                  Plants harvested green
               
            
                  10910
               
               
                  Temporary grass
               
            
                  Other plants harvested green:
               
            
                  10921
               
               
                  Green maize
               
            
                  10922
               
               
                  Leguminous plants
               
            
                  10923
               
               
                  Other plants harvested green but not mentioned elsewhere
               
            
                  11000
               
               
                  Arable land seed and seedlings
               
            
                  11100
               
               
                  Other arable land crops
               
            
                  Fallow land
               
            
                  11210
               
               
                  Fallow land without any subsidies
               
            
                  11220
               
               
                  Fallow land subject to the payment of subsidies, with no economic use
               
            
                  11300
               
               
                  Land ready for sowing leased to others, including land made available to employees as a benefit in kind.
               
            
                  20000
               
               
                  Kitchen gardens
               
            
                  Permanent grassland
               
            
                  30100
               
               
                  Pasture and meadow, excluding rough grazing
               
            
                  30200
               
               
                  Rough grazing
               
            
                  30300
               
               
                  Permanent grassland no longer used for production purposes and eligible for the payment of subsidies
               
            
                  Permanent crops
               
            
                  Fruit species, of which:
               
            
                  40111
               
               
                  Apples
               
            
                  40112
               
               
                  Pears
               
            
                  40113
               
               
                  Peaches and nectarines
               
            
                  40114
               
               
                  Other fruit of temperate zones
               
            
                  40115
               
               
                  Fruit of subtropical or tropical zones
               
            
                  40120
               
               
                  Berry species
               
            
                  40130
               
               
                  Nuts
               
            
                  Citrus plantations
               
            
                  40210
               
               
                  Oranges
               
            
                  40220
               
               
                  Tangerines, mandarins, clementines and similar small fruit
               
            
                  40230
               
               
                  Lemons
               
            
                  40290
               
               
                  Other citrus fruit
               
            
                  Olive plantations
               
            
                  40310
               
               
                  Table olives
               
            
                  40320
               
               
                  Olives for oil production (sold in the form of fruit)
               
            
                  40330
               
               
                  Olive oil
               
            
                  40340
               
               
                  Olive by-products
               
            
                  Vineyards
               
            
                  40411
               
               
                  Wine with protected designation of origin (PDO)
               
            
                  40412
               
               
                  Wine with protected geographical indication (PGI)
               
            
                  40420
               
               
                  Other wines
               
            
                  40430
               
               
                  Table grapes
               
            
                  40440
               
               
                  Raisins
               
            
                  40451
               
               
                  Grapes for wine with protected designation of origin (PDO)
               
            
                  40452
               
               
                  Grapes for wine with protected geographical indication (PGI)
               
            
                  40460
               
               
                  Grapes for other wines
               
            
                  40470
               
               
                  Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm
               
            
                  40480
               
               
                  Vine by-products (marc, lees)
               
            
                  40500
               
               
                  Nurseries
               
            
                  40600
               
               
                  Other permanent crops
               
            
                  40610
               
               
                  of which Christmas trees
               
            
                  40700
               
               
                  Permanent crops under glass
               
            
                  40800
               
               
                  Growth of young plantations
               
            
                  Other land
               
            
                  50100
               
               
                  Unutilised agricultural land
               
            
                  50200
               
               
                  Wooded area
               
            
                  50210
               
               
                  of which short rotation coppices
               
            
                  50900
               
               
                  Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.)
               
            
                  60000
               
               
                  Mushrooms
               
            
                  Other products and receipts
               
            
                  90100
               
               
                  Receipts from renting out agricultural land
               
            
                  90200
               
               
                  Compensation by crop insurance not allocable to specific crops
               
            
                  90300
               
               
                  Crop by-products other than from olives and vine
               
            
                  90310
               
               
                  Straw
               
            
                  90320
               
               
                  Sugar beet tops
               
            
                  90330
               
               
                  Other by-products
               
            
                  90900
               
               
                  Other
               
            The types of crop codes are to be selected form the list below:
      
                  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,
                           
                        
                              —
                           
                           
                              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.
               
            The missing data codes are to be selected form the list below:
      
                  Code (***)
               
               
                  Description
               
            
                  0
               
               
                  No data missing
               
            
                  1
               
               
                  No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis.
               
            
                  2
               
               
                  No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated.
               
            
                  3
               
               
                  No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract.
               
            
                  4
               
               
                  No entry area and production: this code should be entered when area and actual production are missing.
               
            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.
      Detailed information concerning potatoes (codes 10310, 10390), fresh vegetables, melons and strawberries (codes 10731, 10732, 10733, 10734, 10735, 10736, 10737, 10738, 10739, 10790), flowers and ornamental plants (codes 10830, 10840, 10850) and crop by-products other than from olives and vine (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts.
      
         GROUPS OF INFORMATION IN TABLE I
      
      Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).
      Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:
      
         I.A   Area
      
      For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.
      
         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 should 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 should 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 should 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 (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.
      
         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 should be recorded in table H ‘Inputs’.
      
         I.FC   Farm household consumption and benefits in kind
      
      For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.
      
         I.FU   Farm use
      
      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. This includes:
      
                  —
               
               
                  animal feed:
                  the farm-gate value of the holding's saleable products (products which are currently marketable) used during the year as animal feed. The holding's straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the ‘farm-gate’ selling price,
               
            
                  —
               
               
                  seeds:
                  the farm-gate value of saleable farm products used as seed for crops during the year,
               
            
                  —
               
               
                  other farm use (including products from the holding used for the preparation of meals for holidaymakers).
               
            
         Table J
      
      
         Livestock production
      
      Structure of the table
      
                  Category of livestock
               
               
                  Code (*)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of Information
               
               
                  Average number
               
               
                  Number
               
               
                  Value
               
            
                  
                     A
                  
               
               
                  
                     N
                  
               
               
                  
                     V
                  
               
            
                  
                     AN
                  
               
               
                  Average number
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     PU
                  
               
               
                  Purchases
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     SA
                  
               
               
                  Total Sales
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     SS
                  
               
               
                  Sales for slaughtering
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     SR
                  
               
               
                  Sales for further rearing/breeding
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     SU
                  
               
               
                  Sales with unknown destination
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     FC
                  
               
               
                  Farmhouse consumption
               
               
                  —
               
               
                   
               
               
                   
               
            
                  
                     FU
                  
               
               
                  Farm use
               
               
                  —
               
               
                   
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description
               
            
                  100
               
               
                  Equidae
               
            
                  210
               
               
                  Bovine animals, under one year old, male and female
               
            
                  220
               
               
                  Bovine animals, one but less than two years old, male
               
            
                  230
               
               
                  Bovine animals, one but less than two years old, female
               
            
                  240
               
               
                  Male bovine animals, two years old and over
               
            
                  251
               
               
                  Breeding heifers
               
            
                  252
               
               
                  Heifers for fattening
               
            
                  261
               
               
                  Dairy cows
               
            
                  262
               
               
                  Buffalo cows
               
            
                  269
               
               
                  Other cows
               
            
                  311
               
               
                  Ewes, Breeding females
               
            
                  319
               
               
                  Other sheep
               
            
                  321
               
               
                  Goats, breeding females
               
            
                  329
               
               
                  Other goats
               
            
                  410
               
               
                  Piglets having a live weight of under 20 kilograms
               
            
                  420
               
               
                  Breeding sows weighing 50 kilograms and over
               
            
                  491
               
               
                  Pigs for fattening
               
            
                  499
               
               
                  Other pigs
               
            
                  510
               
               
                  Poultry — broilers
               
            
                  520
               
               
                  Laying hens
               
            
                  530
               
               
                  Other poultry
               
            
                  610
               
               
                  Rabbits, breeding females
               
            
                  699
               
               
                  Other rabbits
               
            
                  700
               
               
                  Bees
               
            
                  900
               
               
                  Other animals
               
            
         Categories of livestock
      
      The following categories of stock should be distinguished:
      
                  100.
               
               
                  Equidae
                  Includes also race- and riding horses, donkeys, mules, hinnies etc.
               
            
                  210.
               
               
                  Bovine animals, under one year old, male and female
               
            
                  220.
               
               
                  Bovine animals, one but less than two years old, male
               
            
                  230.
               
               
                  Bovine animals, one but less than two years old, female
                  Excluding female bovine animals which have calved.
               
            
                  240.
               
               
                  Male bovine animals, two years old and over
               
            
                  251.
               
               
                  Breeding heifers
                  Female bovine animals two years old or more which have not yet calved and which are intended for breeding.
               
            
                  252.
               
               
                  Heifers for fattening
                  Female bovine animals two years old or more which have not yet calved and which are not intended for breeding.
               
            
                  261.
               
               
                  Dairy cows
                  Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.
               
            
                  262.
               
               
                  Buffalo cows
                  Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo's cows.
               
            
                  269.
               
               
                  Other cows
                  
                              1.
                           
                           
                              Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.
                           
                        
                              2.
                           
                           
                              Cows for work.
                           
                        
                              3.
                           
                           
                              Non-dairy cull cows (whether or not fattened before slaughter).
                           
                        
            Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and female buffaloes.
      
                  311.
               
               
                  Ewes, Breeding females
                  Ewes one year old or more intended for breeding.
               
            
                  319.
               
               
                  Other sheep
                  Sheep of all ages excluding ewes.
               
            
                  321.
               
               
                  Goats, breeding females
               
            
                  329.
               
               
                  Other goats
                  Goats other than breeding females.
               
            
                  410.
               
               
                  Piglets having a live weight of under 20 kilograms
                  Piglets of less than 20 kg live weight.
               
            
                  420.
               
               
                  Breeding sows weighing 50 kilograms and over
                  Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).
               
            
                  491.
               
               
                  Pigs for fattening
                  Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 ‘Other pigs’).
               
            
                  499.
               
               
                  Other pigs
                  Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).
               
            
                  510.
               
               
                  Poultry — broilers
                  Table chickens. Excluding laying hens and cull hens. Not including chicks.
               
            
                  520.
               
               
                  Laying hens
                  Including pullets, laying hens, cull hens and breeding cocks for laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.
               
            
                  530.
               
               
                  Other poultry
                  Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding for laying hens). Includes breeding females. Not including chicks.
               
            
                  610.
               
               
                  Rabbits, breeding females
               
            
                  699.
               
               
                  Other rabbits
               
            
                  700.
               
               
                  Bees
                  To be indicated in number of occupied hives.
               
            
                  900.
               
               
                  Other animals
                  Includes chicks, deer, bison and fish. Includes also ponies and other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).
               
            
         GROUPS OF INFORMATION IN TABLE J
      
      
         J.AN.   Average number (to be recorded for column A only)
      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.
      The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.
      
         Average Number (column A)
      The average number is expressed to two decimal places.
      This information should not be provided for the other animals (category 900).
      
         J.OV   Opening valuation
      
      Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.
      
         Number (column N)
      Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
      This information should not be provided for the other animals (category 900).
      
         Value (column V)
      Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
      
         J.CV   Closing valuation
      
      Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.
      
         Number (column N)
      Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
      This information should not be provided for the other animals (category 900).
      
         Value (column V)
      Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
      
         J.PU   Purchases
      
      Refer to the total livestock purchased during the accounting year.
      
         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
      
         Value (column V)
      Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 5100 to 5900).
      
         J.SA   Total sales
      
      Refer to the total of the livestock sold during the accounting year.
      It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.
      
         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (code 900).
      
         Value (column V)
      When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under code 2090 (‘Other specific livestock costs’). The related grants and subsidies are not included in the sales total, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 2110 to 2900).
      
         J.SS   Sales for slaughtering
      
      Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should not be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).
      
         Number (column N)
      See Total sales
      
         Value (column V)
      See Total sales
      
         J.SR   Sales for further rearing or breeding
      
      Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information should not be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).
      
         Number (column N)
      See Total sales
      
         Value (column V)
      See Total sales
      
         J.SU   Sales with unknown destination
      
      Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not be provided for bees (code 700) and other animals (code 900).
      
         Number (column N)
      See Total sales
      
         Value (column V)
      See Total sales
      
         J.FC   Farmhouse consumption and benefits in kind
      
      Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.
      
         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
      
         Value (column V)
      Value of livestock should be determined at fair value.
      
         J.FU   Farm use
      
      Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the accounting year. This includes livestock used for:
      
                  —
               
               
                  catering, tourism accommodation,
               
            
                  —
               
               
                  processing of livestock into meat products and feed
               
            Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).
      This value is also recorded in table H, as costs for the OGA directly related to the holding using code 4070 (specific costs for meat processing and other animal products processing).
      
         Number (column N)
      Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
      
         Value (column V)
      Value of livestock should be determined at fair value.
      
         Table K
      
      
         Animal products and services
      
      Structure of the table
      
                  Category of animal products or services
               
               
                  Code (*)
               
               
                   
               
            
                  Missing data
               
               
                  Code (**)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of Information
               
               
                  Quantity
               
               
                  Value
               
            
                  
                     Q
                  
               
               
                  
                     V
                  
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                   
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                   
               
               
                   
               
            
                  
                     PR
                  
               
               
                  Production
               
               
                   
               
               
                  —
               
            
                  
                     SA
                  
               
               
                  Sales
               
               
                   
               
               
                   
               
            
                  
                     FC
                  
               
               
                  Farmhouse consumption
               
               
                   
               
               
                   
               
            
                  
                     FU
                  
               
               
                  Farm use
               
               
                   
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description
               
            
                  261
               
               
                  Cows' milk
               
            
                  262
               
               
                  Buffalo's cows' milk
               
            
                  311
               
               
                  Sheep's milk
               
            
                  321
               
               
                  Goat's milk
               
            
                  330
               
               
                  Wool
               
            
                  531
               
               
                  Eggs for human consumption (all poultry)
               
            
                  532
               
               
                  Eggs for hatching (all poultry)
               
            
                  700
               
               
                  Honey and products of bee-keeping
               
            
                  800
               
               
                  Manure
               
            
                  900
               
               
                  Other animal products
               
            
                  1100
               
               
                  Contract rearing
               
            
                  1120
               
               
                  Cattle under contract
               
            
                  1130
               
               
                  Sheep and/or goats under contract
               
            
                  1140
               
               
                  Pigs under contract
               
            
                  1150
               
               
                  Poultry under contract
               
            
                  1190
               
               
                  Other animals under contract
               
            
                  1200
               
               
                  Other animal services
               
            
         
      
                  Code (**)
               
               
                  Description
               
            
                  0
               
               
                  Code 0 is entered when no data are missing.
               
            
                  2
               
               
                  Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
               
            
                  3
               
               
                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.
               
            
                  4
               
               
                  Code 4 should be entered when the actual production is missing.
               
            
         Categories of animal products and services
      
      The following categories of animal products and services should be distinguished:
      
                  261.
               
               
                  Cow's milk
               
            
                  262.
               
               
                  Buffalo's cow's milk
               
            
                  311.
               
               
                  Sheep's milk
               
            
                  321.
               
               
                  Goat's milk
               
            
                  330.
               
               
                  Wool
               
            
                  531.
               
               
                  Eggs for human consumption (all poultry)
               
            
                  532.
               
               
                  Eggs for hatching (all poultry)
               
            
                  700.
               
               
                  Honey and products of bee-keeping: honey, hydromel and other products and by-products of bee-keeping
               
            
                  800.
               
               
                  Manure
               
            
                  900.
               
               
                  Other animal products (stud fees, embryos, wax, goose or duck liver, milk of other animals, etc.)
               
            
                  1100.
               
               
                  Contract rearing
                  Amount of receipts for contract rearing corresponding mainly to payment for services rendered and where the holder does not assume the economic risk normally involved in rearing or fattening these animals.
                  
                     Details of category 1100 ‘Contract rearing’:
                  
                  Details are to be entered if they are available in the holding's accounts.
                  
                              1120.
                           
                           
                              Cattle under contract
                           
                        
                              1130.
                           
                           
                              Sheep and/or goats under contract
                           
                        
                              1140.
                           
                           
                              Pigs under contract
                           
                        
                              1150.
                           
                           
                              Poultry under contract
                           
                        
                              1190.
                           
                           
                              Other animals under contract
                           
                        
            
                  1200.
               
               
                  Other animal services
                  Amount of receipts for other animal services (agistment, etc.)
               
            
         Missing data codes
      
      The following missing data codes should be used:
      
                  Code 0
               
               
                  :
               
               
                  Code 0 is entered when no data are missing.
               
            
                  Code 2
               
               
                  :
               
               
                  Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
               
            
                  Code 3
               
               
                  :
               
               
                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.
               
            
                  Code 4
               
               
                  :
               
               
                  Code 4 should be entered when the actual production is missing.
               
            
         GROUPS OF INFORMATION IN TABLE K
      
      For the manure (code 800) only the information on sales (SA) should be provided in column value (V).
      For the other animal products (code 900) information should be provided only in value (in column V) as the quantity cannot be provided for an aggregate of heterogeneous products.
      For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).
      
         Quantity (column Q)
      These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532), which are given in thousands.
      In the case of honey and other products of bee-keeping (code 700), the quantity is expressed in ‘honey equivalents’.
      
         K.OV   Opening valuation
      
      The products in stock (storage) at the beginning of the accounting year, excluding livestock.
      
         Quantity (column Q)
      See instructions for table K
      
         Value (column V)
      The products should be valued at fair value on the day of valuation.
      
         K.CV   Closing valuation
      
      The value of products in stock (storage) at the end of the accounting year, excluding livestock.
      
         Quantity (column Q)
      See instructions for table K
      
         Value (column V)
      The products should be valued at fair value on the day of valuation.
      
         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.
      Milk suckled by calves is not included in the production.
      
         K.SA   Sales
      
      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)
      See instructions for table K
      
         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.
      The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is also entered under farm costs.
      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 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 (codes between 2110 and 2900).
      When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090‘Other specific livestock costs’.
      
         K.FC   Farmhouse consumption and benefits in kind
      
      Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind). This information should not be provided for eggs for hatching (code 532).
      
         Quantity (column Q)
      See instructions for table K
      
         Value (column V)
      The products should be valued at fair value.
      
         K.FU   Farm use
      
      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:
      
                  —
               
               
                  animal feed: the holding's saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use,
               
            
                  —
               
               
                  products used in the framework other gainful activities directly related to the farm:
                  
                              —
                           
                           
                              catering, tourism accommodation, etc.,
                           
                        
                              —
                           
                           
                              for further processing (milk processed in butter, cheese, etc.).
                           
                        
            
         Quantity (column Q)
      See instructions for table K
      
         Value (column V)
      The products should be valued at fair value. These values are also entered under farm costs.
      
         Table L
      
      
         OGA directly related to the farm
      
      Structure of the table
      
                  Category of OGA
               
               
                  Code (*)
               
               
                   
               
            
                  Missing data
               
               
                  Code (**)
               
               
                   
               
            
                   
               
            
                   
               
               
                  Columns
               
            
                  Group of Information
               
               
                  Quantity
               
               
                  Value
               
            
                  
                     Q
                  
               
               
                  
                     V
                  
               
            
                  
                     OV
                  
               
               
                  Opening valuation
               
               
                  —
               
               
                   
               
            
                  
                     CV
                  
               
               
                  Closing valuation
               
               
                  —
               
               
                   
               
            
                  
                     PR
                  
               
               
                  Production
               
               
                   
               
               
                  —
               
            
                  
                     SA
                  
               
               
                  Sales
               
               
                  —
               
               
                   
               
            
                  
                     FC
                  
               
               
                  Farmhouse consumption
               
               
                  —
               
               
                   
               
            
                  
                     FU
                  
               
               
                  Farm use
               
               
                  —
               
               
                   
               
            
         
      
                  Code (*)
               
               
                  Description
               
            
                  261
               
               
                  Processing of cow's milk
               
            
                  262
               
               
                  Processing of buffalo's milk
               
            
                  311
               
               
                  Processing of sheep's milk
               
            
                  321
               
               
                  Processing of goat's milk
               
            
                  900
               
               
                  Processing of meat or other animal products
               
            
                  1010
               
               
                  Processing of crop
               
            
                  1020
               
               
                  Forestry and wood processing
               
            
                  2010
               
               
                  Contractual work
               
            
                  2020
               
               
                  Tourism, accommodation, catering and other leisure activities
               
            
                  2030
               
               
                  Production of renewable energy
               
            
                  9000
               
               
                  Other ‘other gainful activities’ directly related to the farm
               
            
         
      
                  Code (**)
               
               
                  Description
               
            
                  0
               
               
                  Code 0 is entered when no data are missing.
               
            
                  1
               
               
                  Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crops products.
               
            
                  2
               
               
                  Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
               
            
                  3
               
               
                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.
               
            
                  4
               
               
                  Code 4 should be entered when the actual production is missing.
               
            
         Categories of OGA directly related to the farm
      
      The following categories of OGA should be distinguished:
      
                  261.
               
               
                  Processing of cow's milk
               
            
                  262.
               
               
                  Processing of buffalo's milk
               
            
                  311.
               
               
                  Processing of sheep's milk
               
            
                  321.
               
               
                  Processing of goat's milk
               
            
                  900.
               
               
                  Processing of meat or other animal products
               
            
                  1010.
               
               
                  Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry.
               
            
                  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.
               
            
                  2010.
               
               
                  Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm labour force in contract work are not considered as OGA but as part of the agricultural activity.
               
            
                  2020.
               
               
                  Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).
               
            
                  2030.
               
               
                  Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes the following items, as they are to be considered part of the agricultural activity of the holding:
                  
                              —
                           
                           
                              the production of renewable energy only for the holding's own use,
                           
                        
                              —
                           
                           
                              renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels,
                           
                        
                              —
                           
                           
                              the sales of raw material to another enterprise for the production of renewable energy.
                           
                        
            
                  9000.
               
               
                  Other ‘other gainful activities’ directly related to the holding. OGA directly related to the holding not mentioned elsewhere.
               
            
         Missing data codes
      
      The following missing data codes should be used:
      
                  Code 0
               
               
                  :
               
               
                  Code 0 is entered when no data are missing.
               
            
                  Code 1
               
               
                  :
               
               
                  Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crop products.
               
            
                  Code 2
               
               
                  :
               
               
                  Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
               
            
                  Code 3
               
               
                  :
               
               
                  Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.
               
            
                  Code 4
               
               
                  :
               
               
                  Code 4 should be entered when the actual production is missing.
               
            
         GROUPS OF INFORMATION IN TABLE L
      
      
         Quantity (column Q)
      These quantities should be indicated in quintals (100 kg).
      In the case of milk processed products (codes 261, 262, 311 and 321), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).
      
         L.OV   Opening valuation
      
      The products in stock (storage) at the beginning of the accounting year.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).
      
         Value (column V)
      Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
      
         L.CV   Closing valuation
      
      The value of products in stock (storage) at the end of the accounting year.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other ‘other gainful activities’ directly related to the holding (code 9000).
      
         Value (column V)
      Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
      
         L.PR   Production for the accounting year
      
      
         Quantity (column Q)
      This information should only be provided for the categories concerning the milk processing (codes 261 to 321).
      It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.
      
         L.SA   Sales
      
      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 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 (codes between 2110 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given under in Table H ‘Inputs’ in the appropriate category of specific OGA costs (codes 4010 to 4040).
      
         L.FC   Farmhouse consumption and benefits in kind
      
      Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind).
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).
      
         Value (column V)
      The products should be valued at fair value.
      
         L.FU   Farm use
      
      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.
      This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).
      
         Value (column V)
      The products should be valued at fair value.
      
         Table M
      
      
         Subsidies
      
      Structure of the table
      
                   
               
               
                  Category of subsidy/administrative information
               
               
                  Code (*)
               
               
                   
               
            
                  Financing
               
               
                  Code (**)
               
            
                  Basic unit
               
               
                  Code (***)
               
            
                  Group of information
               
               
                  Columns
               
            
                  Number of basic units
               
               
                  Value
               
               
                  Type
               
            
                  
                     N
                  
               
               
                  
                     V
                  
               
               
                  
                     T
                  
               
            
                  
                     S
                  
               
               
                  Subsidy
               
               
                   
               
               
                   
               
               
                  —
               
            
                  
                     AI
                  
               
               
                  Administrative information
               
               
                   
               
               
                  —
               
               
                   
               
            The categories are to be selected from the list below:
      
                  Code (*)
               
               
                  Group
               
               
                  Description of categories
               
               
                  Columns
               
            
                  
                     N
                  
               
               
                  
                     V
                  
               
               
                  
                     T
                  
               
            
                  
                     Decoupled payments
                  
               
            
                  1150
               
               
                  S
               
               
                  BPS (Basic payment scheme)
               
               
                   
               
               
                   
               
               
                  —
               
            
                  1200
               
               
                  S
               
               
                  SAPS (Single area payment scheme)
               
               
                   
               
               
                   
               
               
                  —
               
            
                  1300
               
               
                  S
               
               
                  Redistributive payment
               
               
                   
               
               
                   
               
               
                  —
               
            
                  1400
               
               
                  S
               
               
                  Payment for agricultural practices beneficial for the climate and the environment
               
               
                  —
               
               
                   
               
               
                  —
               
            
                  1500
               
               
                  S
               
               
                  Payment for areas with natural constraints
               
               
                   
               
               
                   
               
               
                  —
               
            
                  1600
               
               
                  S
               
               
                  Payment for young farmers
               
               
                   
               
               
                   
               
               
                  —
               
            
                  1700
               
               
                  S
               
               
                  Small farmers scheme
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     Coupled support
                  
               
            
                  Arable crops
               
            
                  COP (cereals, oilseeds and protein crops)
               
            
                  23111
               
               
                  S
               
               
                  Cereals
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23112
               
               
                  S
               
               
                  Oilseeds
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23113
               
               
                  S
               
               
                  Protein crops
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2312
               
               
                  S
               
               
                  Potatoes
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23121
               
               
                  S
               
               
                  Of which potatoes for starch
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2313
               
               
                  S
               
               
                  Sugar beet
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Industrial crops
               
            
                  23141
               
               
                  S
               
               
                  Flax
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23142
               
               
                  S
               
               
                  Hemp
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23143
               
               
                  S
               
               
                  Hops
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23144
               
               
                  S
               
               
                  Sugar cane
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23145
               
               
                  S
               
               
                  Chicory
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23149
               
               
                  S
               
               
                  Other industrial crops
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2315
               
               
                  S
               
               
                  Vegetables
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2316
               
               
                  S
               
               
                  Fallow land
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2317
               
               
                  S
               
               
                  Rice
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2318
               
               
                  S
               
               
                  Grain legumes
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2319
               
               
                  S
               
               
                  Arable crops not defined
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2320
               
               
                  S
               
               
                  Permanent grassland
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2321
               
               
                  S
               
               
                  Dried fodder
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2322
               
               
                  S
               
               
                  Crop specific payment for cotton
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2323
               
               
                  S
               
               
                  National restructuring programme for the cotton sector
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2324
               
               
                  S
               
               
                  Seed production
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Permanent crops
               
            
                  23311
               
               
                  S
               
               
                  Berries
               
               
                   
               
               
                   
               
               
                  —
               
            
                  23312
               
               
                  S
               
               
                  Nuts
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2332
               
               
                  S
               
               
                  Pome and stone fruit
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2333
               
               
                  S
               
               
                  Citrus plantations
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2334
               
               
                  S
               
               
                  Olive plantations
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2335
               
               
                  S
               
               
                  Vineyards
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2339
               
               
                  S
               
               
                  Permanent crops not mentioned elsewhere
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Animals
               
            
                  2341
               
               
                  S
               
               
                  Dairy
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2342
               
               
                  S
               
               
                  Beef and veal
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2343
               
               
                  S
               
               
                  Cattle (type not specified)
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2344
               
               
                  S
               
               
                  Sheep and goat
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2345
               
               
                  S
               
               
                  Pigs and poultry
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2346
               
               
                  S
               
               
                  Silkworms
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2349
               
               
                  S
               
               
                  Animals not mentioned elsewhere
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2410
               
               
                  S
               
               
                  Short rotation coppices
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2490
               
               
                  S
               
               
                  Other coupled payments not mentioned elsewhere
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Grants and subsidies of exceptional character
               
            
                  2810
               
               
                  S
               
               
                  Disaster payments
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2890
               
               
                  S
               
               
                  Other grants and subsidies of exceptional character
               
               
                   
               
               
                   
               
               
                  —
               
            
                  2900
               
               
                  S
               
               
                  Other direct payments not mentioned elsewhere
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     Rural development
                  
               
            
                  3100
               
               
                  S
               
               
                  Investment subsidies for agriculture
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3300
               
               
                  S
               
               
                  Agri-environment-climate and animal welfare payments
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3350
               
               
                  S
               
               
                  Organic farming
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3400
               
               
                  S
               
               
                  Natura 2000 and Water Framework Directive payments (excluding forestry)
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3500
               
               
                  S
               
               
                  Payments to areas facing natural or other specific constraints
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                  S
               
               
                  Forestry
               
               
                   
               
               
                   
               
               
                   
               
            
                  3610
               
               
                  S
               
               
                  Investments in forest area development and improvement of the viability of forests
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3620
               
               
                  S
               
               
                  Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3750
               
               
                  S
               
               
                  Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions
               
               
                   
               
               
                   
               
               
                  —
               
            
                  3900
               
               
                  S
               
               
                  Other payments for rural development
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     Grants and subsidies on costs
                  
               
            
                  4100
               
               
                  S
               
               
                  Wages and social security
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4200
               
               
                  S
               
               
                  Motor fuels
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Livestock
               
            
                  4310
               
               
                  S
               
               
                  Feed for grazing livestock
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4320
               
               
                  S
               
               
                  Feed for pig and poultry
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4330
               
               
                  S
               
               
                  Other livestock costs
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Crop
               
            
                  4410
               
               
                  S
               
               
                  Seeds
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4420
               
               
                  S
               
               
                  Fertilisers
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4430
               
               
                  S
               
               
                  Crop protection
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4440
               
               
                  S
               
               
                  Other specific crop costs
               
               
                   
               
               
                   
               
               
                  —
               
            
                  Farming overheads
               
            
                  4510
               
               
                  S
               
               
                  Electricity
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4520
               
               
                  S
               
               
                  Heating fuels
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4530
               
               
                  S
               
               
                  Water
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4540
               
               
                  S
               
               
                  Insurance
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4550
               
               
                  S
               
               
                  Interest
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4600
               
               
                  S
               
               
                  Costs for OGA
               
               
                   
               
               
                   
               
               
                  —
               
            
                  4900
               
               
                  S
               
               
                  Other costs
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     Grants and subsidies on livestock purchases
                  
               
            
                  5100
               
               
                  S
               
               
                  Dairy purchases
               
               
                   
               
               
                   
               
               
                  —
               
            
                  5200
               
               
                  S
               
               
                  Beef purchases
               
               
                   
               
               
                   
               
               
                  —
               
            
                  5300
               
               
                  S
               
               
                  Sheep and goat purchases
               
               
                   
               
               
                   
               
               
                  —
               
            
                  5400
               
               
                  S
               
               
                  Pigs and poultry purchases
               
               
                   
               
               
                   
               
               
                  —
               
            
                  5900
               
               
                  S
               
               
                  Other animals purchases
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     9000
                  
               
               
                  S
               
               
                  
                     Differences from the previous accounting years
                  
               
               
                   
               
               
                   
               
               
                  —
               
            
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
               
                   
               
            
                  
                     Payments for agricultural practices beneficial for the climate and the environment
                  
               
            
                  10000
               
               
                  AI
               
               
                  Agricultural practices beneficial for the climate and the environment
               
               
                  —
               
               
                  —
               
               
                   
               
            
                  10100
               
               
                  AI
               
               
                  Crop diversification
               
               
                   
               
               
                  —
               
               
                   
               
            
                  10200
               
               
                  AI
               
               
                  Permanent grassland
               
               
                   
               
               
                  —
               
               
                   
               
            
                  10210
               
               
                  AI
               
               
                  Of which environmentally sensitive permanent grassland in Natura 2000
               
               
                   
               
               
                  —
               
               
                   
               
            
                  10220
               
               
                  AI
               
               
                  Of which environmentally sensitive permanent grassland outside Natura 2000
               
               
                   
               
               
                  —
               
               
                   
               
            
                  10300
               
               
                  AI
               
               
                  Ecological focus area
               
               
                   
               
               
                  —
               
               
                   
               
            
                  10310
               
               
                  AI
               
               
                  Land laying fallow
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10311
               
               
                  AI
               
               
                  Terraces
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10312
               
               
                  AI
               
               
                  Landscape features
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10313
               
               
                  AI
               
               
                  Buffer strips
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10314
               
               
                  AI
               
               
                  Hectares of agro-forestry
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10315
               
               
                  AI
               
               
                  Strips of eligible hectares along forest edges
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10316
               
               
                  AI
               
               
                  Areas with short rotation coppice
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10317
               
               
                  AI
               
               
                  Afforested areas
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10318
               
               
                  AI
               
               
                  Areas with catch crops
               
               
                   
               
               
                  —
               
               
                  —
               
            
                  10319
               
               
                  AI
               
               
                  Areas with nitrogen-fixing crops
               
               
                   
               
               
                  —
               
               
                  —
               
            The codes describing how the subsidy is financed are to be selected form the list below:
      
                  Code (**)
               
               
                  Description
               
            
                  0
               
               
                  Not applicable: this code is to be used in the case of administrative information
               
            
                  1
               
               
                  The subsidy is financed solely from the EU budget.
               
            
                  2
               
               
                  The measure is co-financed by the EU and the Member State.
               
            
                  3
               
               
                  The measure is not financed from the EU budget but by other public sources.
               
            The codes defining the basic units are to be selected form the list below:
      
                  Code (***)
               
               
                  Description
               
            
                  0
               
               
                  Not applicable: this code is to be used in the case of administrative information
               
            
                  1
               
               
                  The subsidy is granted per head of livestock.
               
            
                  2
               
               
                  The subsidy is granted per ha.
               
            
                  3
               
               
                  The subsidy is granted per ton.
               
            
                  4
               
               
                  Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories.
               
            Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both National and EU. It also covers administrative information on greening payments.
      
         GROUPS OF INFORMATION IN TABLE M
      
      
         S   Subsidies
      
      Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.
      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).
      
         AI   Administrative information
      
      Implementation of agricultural practices beneficial for the climate and the environment is defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.
      The number of basic units (N) corresponds to area concerned by agricultural practices beneficial for the climate and the environment, expressed in hectares:
      (1)   Code 10100— Arable land area eligible for direct payments;
      (2)   Code 10200— Permanent grassland area;
      (3)   Codes 10300-10319— Arable land area corresponding to ecological focus area, expressed in hectares after application of conversion factors but before making use of weighting factors, where appropriate.
      Provision of the data referred to in column Number of basic units (N) is optional in the years 2015-2017 for codes 10300-10319.
      The type (T) is to be selected from the list below:
      
                  Code
               
               
                  Description
               
            
                  1
               
               
                  Agricultural holding has an obligation to comply with the administrative requirement.
               
            
                  2
               
               
                  Agricultural holding complies ipso facto with the administrative requirement (organic farming).
               
            
                  3
               
               
                  Agricultural holding benefits from an exemption based on the compliance with Natura 2000, Birds or Water Framework Directives.
               
            
                  4
               
               
                  Agricultural holding benefits from an exemption based on other types of criteria specified in the Regulation (EU) No 1307/2013.
               
            
                  5
               
               
                  Agricultural holding is applying equivalence based on national or regional environmental certification schemes.
               
            
                  6
               
               
                  Agricultural holding is applying equivalence based on agri-environment-climate measures.
               
            For category 10000 ‘Agricultural practices beneficial for the climate and the environment’, column Type (T) can only take on (mutually exclusive) values 1 and 2:
      
                  (1)
               
               
                  If code 1 is selected, information is to be recorded for categories 10100-10319 and column Type (T) can only take on values 1, 3, 4, 5 and 6;
               
            
                  (2)
               
               
                  If code 2 is selected, no information is to be recorded for categories 10100-10319.
               
            
         (1)  See Annex VII to this Regulation.
      
         (2)  Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
      
         (3)  Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).
      
         (4)  Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487).
      
         (5)  Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 ( OJ L 347, 20.12.2013, p. 320).
      
         (6)  Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
      
         (7)  Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
      
         (8)  Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
      
         (9)  Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).