CELEX: 31966R0118
Language: en
Date: 1966-07-29 00:00:00
Title: Regulation No 118/66/EEC of the Commission of 29 July 1966 on the form of farm return to be used for the purpose of determining incomes on agricultural holdings

Official Journal of the European Communities                                   181
 10.8.66                      OFFICIAL JOURNAL OF THE EUROPEAN COMMUNITIES                                      2701/66
                              REGULATION No 118/66/EEC OF THE COMMISSION
                                                      of 29 July 1966
              on the form of farm return to be used for the purpose of determining incomes of agri­
                                                   • cultural holdings
THE COMMISSION OF THE EUROPEAN ECONOMIC                          thereto, must be identical in all divisions and for
 COMMUNITY,                                                      all returning holdings ;
Having regard to the Treaty establishing the Euro­               Whereas if these aims are to be fully attained certain
pean Economic Community ;                                        adjustments may be required to the accounting
                                                                 methods currently in use ; whereas the farm return
Having regard to Council Regulation No 79/65/EEC1                form should accordingly be so designed as to facilitate
of 15 June 1965 setting up a network for the collec­             such adjustments ; whereas , therefore, entries should
tion of accountancy data on the incomes and busi­                temporarily be optional for certain headings and
ness operation of agricultural holdings in the Euro­             columns ;
pean Economic Community, and in particular Article 7
thereof ;
                                                                 Whereas the measures provided for in this Regulation
Whereas the data provided by farm returns should be              are in accordance with the Opinion of the Com­
such as to make it possible both to obtain a picture             munity Committee for the Farm Accountancy Data
of the real position of the returning holdings as                Network ;
regards the main elements of their factors of production
and, by comparing groups of holdings irrespective of             HAS ADOPTED THIS REGULATION :
their locality or classification, to assess the level of
the incomes ascertained ;
                                                                                         Sole Article
Whereas, in order that objective, relevant and com­
parable information on incomes within the various                The type of accountancy data to be given in a farm
categories of agricultural holding may be obtained,              return and the form in which such data are to be
the type of accountancy data to be given in a farm               presented shall be as laid down in Annex I ; the rel­
return, the form in which such data are to be pre­               evant definitions and instructions shall be those laid
sented, and the definitions and instructions relating            down in Annex II.
              This Regulation shall be binding in its entirety and directly applicable in all Member
              States .
              Done at Brussels, 29 July 1966.
                                                                                 For the Commission
                                                                                    The President
                                                                                  Walter HALLSTEIN
1 OJ No 109, 23.6.1965, p. 1859/65 .
 ---pagebreak--- 182 Official Journal of the European Communities
                       ANNEX 1
                   FARM RETURNS
 ---pagebreak--- NITY                                                                       EEC FARM RETURN
                                                   (The data on this farm return are strictly confidential. It is forbidden
                                                   to divulge the data or to make use of them for taxation purposes)                                                     No                                 1.
                         ournal of the
                                                                                                          1         2       3   I
                                                                                                                                     4         5        6          7            8      9              10
                            mber                                                                                                    Labour
                                                                                                              Sex
                                                                                                                                                                Time worked annually
                                               D. LABOUR                                                                                                           on the holding      Wages and salaries
                                                  (one line per person)
                                                                                                          M         F                                            hours
                                                                                        (Cloeavd blank)   *         *
                                                                                                                        'obYierftah tFimule Partime Disablity
                                                                                                                                      *
                                                                                                                                                     I
                                                                                                                                                         %
                                                                                                                                                                              days     paid
                                                                                                                                                                                        ·'
                                                                                                                                                                                                  imputed
                                                                                                                                                                                                     »
                                               1 . Operator
                              /       /
                                               2. Family workers
                                      a
                                                    Total I
                                               3 . Hired labour                                                                                                                                                  Official Journal of the European Communities
                                      2
                                   Main
                                   farm
                                  buildings
                                     □
                                              Paid casual and seasonal i Men
                                     □
                                              labour (Total)              j Women
                                     □
                                     □
                                                    Total II
                                                    Total I + II
                                                                                                                                                                                                                       183
 ---pagebreak---                                                                                                                                             No                                             2.        184
              2               3                4           5          6                                         10            11       12          13         14     15      16          17
                  Secondary                   Total                                                      Outgoings in kind                                            Farm use
                       crop                                                                                                                                 Gross
                                              pro­                                                                                                                                     • Gross
                                             duction                                                                                              Pro­      output
                                                         Opening                   Change                                            Closing                (8+9 +                       pro­
ain                                          for the      valu -,                     in     Sales     Farm­                 Other   valu­       duction                               duction
                                                                    Receipts                                   Allow­                            of fixed   10+11
 op          com­          follow                                                  debtors   (6 ±7 )   house                 out­    ation
                                             account­     ation                                                ances
                                                                                                                                                                                       ( 14+15
              bined           - on                                                                     con­             - goings                 assets     + 12 +   Feed   Seed
                                               ing                                                              in                                          13—5 )                       + 16)
            * crop            crop                                                                     sump-                  in
                                              year                                                             kind
                                                                                                       tion                  kind
                                                                       *                        »                *             *                    *
        a    ha        a   ha            a      q                                                                                                                                » .
                                                                               ±
    I              I                 I               I
    I              I                                 I
                   I                 I               I                                                                                                                                               Official
    I              I                 I               I
    I              I                 I               I
    I              I                 I               I
    I              I                 I               I
    I              I                 I               I
    I              I                 I               I
    I              I                 I               I
    I                                I               I
    I              I                 I               I
    I              I                 I               I
                                                                                                                                                                                                 Journal of the European
    I              I                 I               I
                                                                                                                         '
                                                                                                                                                                                                     Communities
                                                                                                                                             "
    I              I              ' I
    I              I                 I
    I              I
    I
    I              I                 I
 ---pagebreak---                                                                                                                                     No                                        3.
                                         1       2         3        4              5     6         7             8           9      10       11       12      13       14
                                        Total                                                            Outgoings in kind                          Gross
                                         pro­                                                                                                               Farm
                                                         Live­                                                                              Pro­   output             Gross
GE CROPS ;                             duction Opening                     Change                                                                            use
                                                         stock     Re­                 Sales     Farm­                            Closing duction (6+7 +              pro­
   STOCK AND                            for the valu­                        in                                         Other      valu­
                                                          pur­    ceipts               (4 ±5 )   house        Allow­                      of fixed 8+9 + ( produce duction
                                       account­ ation                      debtors                                       out­      ation                   fed to
   R PRODUCTS                     u                      chases                                  con­          ances                       assers  10+11           ( 12+13 )
                                  •o     ing                                                                  in kind   goings                             stock)
                                   o                                                             sump-                  in kind                    —2—3)
                                  U     year                                                     tion
                                                  *        *        »              *               '=■          11         *        *        *        *       »
                                         kg
                                                                           ±
                                                                               ,
     rops                         01
     al letting of forage
       istment                    02
      e , sheep and goats
      c.                          03
                                  04
      milk products
    tle
      cream milk                  05
     m                            06
      r                           07
     se from full-cream
                                  08
     r milk products (...)        09
                                  10
                                  11
                                  12
    d milk products
       ep and goats               13
     oducts from the
       of horses, cattle, sheep
                                  14
                                                                                                                                                                                   Official Journal of the European Communities
                                  15
     g farming products           16
    other small srock
    s                             17
    cockerels, pullets,
    d hens                        18
    oultry and poultry
                                  19
     mall stock                   20
    neous products of
     ng                           21
                       Total      22
                                                                                                                                                                                             185
 ---pagebreak---                                                                                                            No                                                   4.
                                                                                                                                                                             186
        2            3        _4               5_    _6                                                                       _1          2          3          4_
                                                    True
                                                                                                                              Value at start         Value at end
en­     Out­                       True             costs
                                                              I. VALUATION DATA                                               of accounting          of accounting
ure                  Valu­         costs     Farm    and
                                                                                                                       Code
                                                                                                                                   year                  year
        goings
d        in          ation                    use   farm
                                   ( 1+2
re­     kind         change         ± 3)             use
 ion                                                         Land and buildings
                                                    (4+5 )
                                                             1 . Land and land improvements                            01
            *                          *       *
                                                             2. Buildings and structures                               02
                 ±                                           3 . Permanent crops (tree and bush crop plantations)      03 '
                                                             Farm capital
                                                             4 . Livestock                                             04
                                                             5 . Machinery and equipment (deadstock )-
                                  }*                           50 . Tractors                                           05
                                                               51 . Motor cultivators                                  06
                                                                52 . Major equipment                                   07
                                                                53 . Minor equipment                                   08
                                                             6. Circulating capital                                    09                                                    Official
                                                               60 . Stocks                                             10
                                                               61 . Other circulating capital                          11
                                                                                                               Total   12
                                                             Creditors
                                                             7. Long term loans ( 10 years and over)                   13
                                                             8 . Medium term loans (1 to less than 10 years)           14
                                                             9. Short term loans ( less than 1 year)
                                                               and current creditors                                   15
                                                                                                               Total   16
                                                              J. MISCELLANEOUS INFORMATION                                                , Code
                                                                                                                                                                         Journal of the European
                                                             Areas
                                                              1 . UAA effectively irrigated                                                     01        ha         a
                                                              2. Area of heated glass                                                         ■ 02        ha         a
                                                              3 . Area of cold glass                                                            03        ha         a
                                                             Livestock
                                                              4. Average weight of milk cows                                                   04          kg/head
                                                                                                                                                                             Communities
                                                              5 . Grazing days on hill or other grazings not included in the UAA               05          days
                                                             Tractors and cultivators
                                                              6 . Number of tractors                                                           06
                                                              7. Number of motor cultivators                                                   07
                                                              8 . Tractor power                                                                08
                                                                                                                                                                 hp
                                                              9. Motor cultivator power                                                        09
                                                                                                                                                                 hp
                                                             Exceptional items of profit or loss                                                     ±
                                                             10. Items relating to previous accounting years                                   10
                                                             11 . Sale of stocks                                                               11
                                                             12 . Debtors                                                                      12
                                                             13 . Other                                                                        13
                 -
                                                             K. REMARKS
       perhaUAAl                       per ha UAA
                     '        I
 ---pagebreak---                                        Official Journal of the European Communities                                                     187
                                                      EEC FARM RETURN
                                                          Insertion No 1                            No               /      /              5.
L SHARE-CROPPING                  (only to be completed where any part of the UAA is share-cropped or held under some
                                 equivalent type of occupancy)
                                                                                                                1                  2
(a) Recapitulation : Output — Costs — Income                                                         Code  Share-cropper       Landlord
                                                                                                                  fc               *
     Gross output
      1 . Non-forage crops                                                                            01
      2. Forage crops                                                                                 02
                             i Horses, cattle, sheep and goats                                        03
      3. Stock farming : j Pigs                                                                       04
                             1 Poultry and other small stock                           -
                                                                                                      05
      4. Other products                                                                               06
      5. Gross output (total)                                                                         07
     True costs
      6. Labour                                                                                       08
          of which salaries (share-cropper, Code 09            ./      . landlord)
      7. Machinery                                                                                     10
      8 . Livestock
          80 Feed for horses, cattle, sheep and goats                                                  11
          81 Feed for pigs                                                                             12
          82 Feed for poultry and other small stòck                                                    13
          83 Miscellaneous livestock costs                                                             14
      9. Crop                                                                                          15
     10 . General                                                                                      16
     11 . Land and buildings                                                                           17
     12. Finance charges                                                                               18
     13 . True costs (total)                                                                          19
     Total income of the holding (5-13) ■                                                             20
                                                                               12                                  3                4
                                                                                                                           I
( b) Valuation data                                                      Value at start of accounting year Value at end of accounting year
                                                                  Code
                                                                         share-cropper         landlord    share-cropper       landlord
                                                                                *                  »
     1 . Land and buildings (total)                                21
         Farm capital
     2. Livestock                                                  22
     3 . Machinery and equipment (deadstock)                       23
     4. Circulating capital                                        24
         Total                                                     25
     5 . Creditors (total)                                         26
 (c) Does the holding form part of a larger holding of the 'fattoria' type.                            r ,             |—,            ,—,
     ,D1             / x· Λ               ■ * U \
     (Place a cross (x) in the appropriate box)
                                                                                                        T7
                                                                                                        27
                                                                                                                YES LJ          No U
 ---pagebreak---  188                                           Official Journal of the European Communities
                                                                         ANNEX 11
                             DEFINITIONS AND INSTRUCTIONS IN RESPECT OF FARM RETURNS
                                                        I. General definitions and instructions
 ( a) The data to be given in a farm return should relate to a single agricultural holding and to a single accounting year of
       twelve consecutive months.
                                                                                                                               n
 (b) The data to be given in a farm return should concern the agricultural holding exclusively : nothing connected with any
       non-farming activities of the holder1 or of his family, or with any pension, inheritance, private accounts , property
       extraneous to the agricultural holding, personal taxation , private insurance, etc., is to be taken into account in preparing
       the accountancy data.
 ( c) Each farm return must be legibly completed and submitted by the accountancy office, under confidential cover, to the
       liaison agency, which , after verification , will send the original , again under confidential cover, to the Commission of
      the European Economic Community, Directorate General for Agriculture, 'Reports, Accountancy Data Network'.
 (d) Data given in a farm return are to be taken from accounts consisting of entries made systematically and regularly
       throughout the accounting year.
( e) The data in a farm return should be given in the following units and with the following degrees of accuracy :
       — values, 2 in the appropriate national unit of currency, expressed to the nearest such whole unit3 ;
      — physical quantities , unless otherwise stated , in quintals (lq = 100 kg), to one decimal place ;
      — areas , in hectares and acres ;
      — labour, in number of persons , to one decimal place ;
      — livestock, in numbers of animals , to one decimal place4. ,
( f) Each farm return must be given a code number,5 which should appear on each page of the form in the top right hand
      corner and will- be made up of three separate numbers , referring respectively to :
      — the division (number as given in Annex III to Regulation No 91/66/EEC of the Commission),6
      — the subdivisions,                                                                                                   '                  -
      — the holding.
                II. Definitions and instructions in respect of the various headings and columns of the farm return form
                            A. GENERAL CHARACTERISTICS
A, heading 1                     Division
                                 From the list in the Annex to Regulation No 79/65/EEC, give the name of the division in which the
                                 holding is situated.
1 'Holder' means the person who bears legal and financial responsibility for the operation of the holding, i.e. the person for whose account or in whose name
   the holding is being farmed .
2 Columns giving values (in national units of currency) are marked with an asterisk*.
3 For reasons of data-processing, values given in lire should be expressed in thousands and given to one decimal place.
4 For poultry, the number of birds should be given to the nearest whole number.
5 This code number should be the same as the reference number of the holding appearing on the list of returning holdings made out by the liaison agency
   and on the contract concluded with the accountancy office.
« OJ No 121, 4.7.1966, p. 2254/66.
 7 OJ No 109, 23.6.1965, p . 1864/65.                                                                                                            •
 ---pagebreak---                                                Official Journal of the European Communities                                      189
A , heading 2                 Subdivision
                              Territorial subdivision of a division as delimited by the liaison agency, either by reference to agri­
                              cultural economic criteria (agricultural regions) or on the basis of administrative divisions (depart­
                              ments , provinces , Regierungsbezirke, etc.) with a view to rational organisation of the selection of
                              holdings and the collection of accountancy data . The customary name of the subdivision in which
                              the holding is situated should be given .
A , heading 3                 Serial number of holding
                              Serial number allocated to the returning holding by the liaison agency.
A , heading 4                 Category number of holding
                              Number of category of holding in which the returning holding has been placed.
A , heading 5                 Accountancy office number
                              Give reference number allocated by the liaison agency to the accountancy office responsible for
                              completing the farm return.
A , heading 6                 Date of closure of accounts
                              Indicate last day of accounting year, i.e. the date of closing valuation — e.g. 30.6.66, 31.12.66
                           B. TOTAL AREA OF HOLDING
                               The total area of the holding consists of all the areas comprising the holding, whatever their nature,
                               use, or type of occupancy. Land belonging to the holder leased to another person during the accoun­
                               ting year in question should not, however, be included in the total area.
                               All land having produced at least one crop during the accounting year1 and all land which has not
                              produced a crop during the accounting year, but which formed part of the holding at the beginning
                               of the year, is to be regarded as forming part of the total area of the holding.
                               The total area of the holding also includes land the use of which is granted by way of allowance
                               in kind to those -working on the holding (see E, heading 4).
B, heading 1                   Arable land
                               The area of arable land consists of the utilised agricultural area minus the area covered by per­
                               manent crops and permanent pasture.
B, heading 2                   Permanent pasture
                               Land forming part of the utilised agricultural area not cultivated under a system of rotation but
                               permanently assigned (for five years of more) to the production of green forage crops , whether sown
                               or wild, maintained or not.
B, heading 3                   Land under permanent crops (tree and bush crop plantations)
                               Crops not forming part of a system of rotation, other than permanent pasture, which remain in
                               the ground for long periods without requiring replanting.
B, heading 4                   Kitchen garden
                               Separate garden area, generally of limited size, in which produce (for example, vegetables, soft fruit,
                              fruit and flowers) is grown primarily for consumption by persons living on the holding.
B , heading 5                  Non-utilised agricultural area
                               Areas not farmed for economic, social or other reasons but which could be used for agricultural
                               purposes with the assistance of the resources normally available on a holding. This covers both
                               areas formerly used as agricultural land and areas not previously farmed3.
1 Including fallows.
2 Kitchen garden is not included in the area of arable land.
3 Fallows are to be entered under arable land.
 ---pagebreak---  190                                          Official Journal of the European Communities
 B, heading 6                  Woodland
                               Areas covered by woods and forests, including forest poplar plantations and forest-tree nurseries
                               cultivated for the holding's own needs , but excluding poplars grown on agricultural land.
                               Forest poplar plantations may be either natural woodland transformed by interplanting or substi­
                               tution of species into poplar plantations, or they may be recently cleared woodland areas replanted
                               with poplars.
 B , heading 7                 Other areas
                               'Other areas' are any parts of the total area of the holding not included under one of the pre­
                               ceding headings.
                               This heading includes in particular :
                               (a) areas not used directly for crop production but nevertheless necessary to the holding, for example :
                               land occupied by buildings and roadways ;
                               ( b) areas which cannot be used for agricultural production , for example :
                              — quarries , barren land and rock and crag areas ,
                              — areas under water (ponds , canals , streams , ditches , etc.);
                               (c) gardens for amenity purposes (including parks and lawns).
 B, heading 8                 Total
                              Total of headings B 1 to B 7.
                          C. TYPE OF OCCUPANCY
                              Type of occupancy refers to the basis on which the holder occupies the property (land and buildings)
                              constituting the holding. Only land farmed (utilised agricultural area) and buildings used by the holder
                              should be taken into account. Any land or buildings leased to any other person , whether as tenant
                              farmer or as share cropper, should not be taken into account in determining the type of occupancy
                              of the holding.
C, heading 1                  Owner occupation -
                              The property (land and buildings) is regarded as being in owner occupation where it is farmed,
                              whether directly or through a paid manager, by the owner, the usufructuary or the holder of an
                              emphyteutic lease.
C," heading 2                 Tenant farming
                              Tenant farming, is the farming of the property (land and buildings,1 under tenancy, by a "person
                              other than the owner (or usufructuary , or holder of an emphyteutic lease). The rent may be in cash ,
                              and/or in kind , is fixed in advance and does not vary with the yield of the holding.
C, heading 3                  Share-cropping
                              Share-cropping is the farming of the property by way of association between the landlord (grantor)
                              and the share-cropper under a share-cropping agreement. Each party contributes to production and
                              the output is divided between them according to the provisions of the law and the terms of their
                              agreement.
C, heading 4                  Other types of occupancy
                              Types of occupancy other than those mentioned under C 1', C 2-and C 3.
C, heading 5                  Total
                              Total of headings C 1 to C 4.
                              This total must agree with the entry in column 1 of heading E 5 and with the total of headings
                              B 1 to B 3 .
1 Only those areas and buildings actually comprised within the tenancy are to be taken into account.
 ---pagebreak---                                                 Official Journal of the European Communities                                                            191
 C, column 1                      UAA
                                 Give the utilised agricultural area (UAA) for each type of occupancy to be found on the holding.
 C, column 2                     Main farm buildings
                                 Indicate type or types of occupancy of the main farm buildings (living quarters excepted) by placing
                                 a cross in the appropriate box.
                           D. LABOUR
                                 The term 'labour' refers to all persons aged fourteen years and over who , during the accounting
                                 year, performed work on the holding.
                                 'Work on the holding' means all work , whether of a managerial , supervisory or executive nature,
                                 both manual and non-manual , performed in connection with the operation of the holding. Non­
                                 farming activities (for example housework , forestry work,1 work on land improvements or the pro­
                                 duction of fixed assets2 must not be taken into account.
                                 Table D has one line per person. Each person should be described so as to indicate the type of work
                                 done by him on the holding : operator, tractor driver, cowman , general labourer, apprentice, etc.
                                 Only paid casual and seasonal workers should be grouped together, subdivided according to sex.
 D , heading 1                   Details of the operator should be entered first
                                 The operator is the person responsible for the day to day management of the holding. He may be
                                 the holder, a share-cropper or a paid farm manger.
 D , heading 2                  Family labour should be entered next.
D , heading 3                   Hired labour should then be entered
                                A separate entry should be made for each worker, with the exception of paid workers working on a
                                casual or seasonal basis (grape pickers, beet thinners and pullers , etc.), who should be classed together
                                in two groups only (one for each sex).
D , columns 1 and 2             Sex
                                The sex of each person should be indicated by placing a cross in column 1 or 2 ; for casual and
                                seasonal workers give the number of persons only.
D , column 3                     Year of birth
                                The last two figures of the year should be given, e.g. 99, 05 , 36 etc.
D, columns 4 and 5              Full and part-time labour
                                Place a cross in the appropriate column in respect of each person .
D , column 4                    Full-time labour comprises persons who , during the relevant accounting year , have worked exclus­
                                ively on the holding.
                                The following persons not having worked throughout the year on the holding are also included in
                                this category :
                                A. Persons not available for work :
                                    1 . Persons absent by reason of holidays , military service , illness , accident or death.
                                    2. Workers, whether family or hired, having in the course of the year started or ceased finally
                                        to work on the holding.
                                    3 . Family workers having in the course of the year attained the age of fourteen and thereafter
                                        worked full-time on the holding.
1 With the exception of work in connection with the upkeep and felling of poplars planted on utilised agricultural area .
2 However, where the works involved are of a minor nature they may be regarded as agricultural activities and a corresponding entry for production of
  fixed assets will be made in the output section ( G 17, col . 11 ).
3 Details of the family relationship to the holder should precede the description of the occupation , for example : brother/tractor driver, son /apprentice .
 ---pagebreak---  192                                            Official Journal of the European Communities
                                  B. Persons available for work whose labour was not required because of :
                                     4. Complete stoppage of work on the holding due to accidental causes (floods , fire,- etc.) or to
                                     special conditions of production prevailing on the holding1.
D , column 5                     Fart-time labour comprises persons not having worked exclusively on the holding throughout the
                                 relevant accounting year other than persons coming within A or B above.
D , column 6                     Disability
                                 Assessment of percentage disability in relation to a healthy worker of normal strength (100% ]
                                 of the same age and sex. Only cases of actual incapacity are to be entered in this column.
D , columns 7 and 8               Time worked annually on the holding
                                 State the time actually spent on farm work during the accounting year (including time spent
                                 on work for other persons , but excluding housework) ; this means all working time spent on work ,
                                 whether manual , managerial or supervisory, essential to the proper operation of the holding.
                                 Working time spent on major repairs to buildings or on building work, or on the production of
                                 fixed assets which have not been indicated under miscellaneous products (G, heading 17, col. 11)
                                 should not be taken into account.
                                 Working time should be given in whole days (D , column                          and , optionally, also in hours (D,
                                 column 7).
D, columns 9 and 10              Wages and salaries paid; imputed remuneration
D , column 9                     Wages and salaries paid include both wages and salaries in cash and allowances in kind (food ,
                                 lodging etc.) actually paid during the accounting year in return for work done on the holding.
D , column 10                    Imputed remuneration is assessed by calculating the working time spent on the holding by each
                                 unpaid worker and applying the current rate of pay corresponding to the particular skills of the
                                 worker in question. Completion of this column is optional.
                                 As regards the operator, only manual labour is to be taken into account3.
                            E.   UTILIZED AGRICULTURAL AREA ; NON-FORAGE CROPS
E, heading 1                     Non-forage crops
                                 The following are regarded as non-forage crops : cereals for the production of grain (whether or
                                 not for feed), dry pulses, roots and tubers (with the exception of fodder beet and mangolds and
                                 Jerusalem artichokes), oilseed and fibre plants, fresh vegetables , melons , strawberries , ornamental
                                 plants , and horticultural seeds, seed crops, permanent crops (orchards, citrus and olive groves,
                                 vineyards nurseries)4.
                                 This heading does not include arable forage crops (see E, heading 2), permanent pasture (see E,
                                 heading 3) or fallows (see E, heading 4).
                                 Non-forage crops may include both main products (for example : grain sugar beet, fruit, wine) and
                                 by-products : straw, pea haulm , beet tops5.
                                 A list of main products with code numbers is given in annex I to Commission Regulation No 91/66/
                                 EEC6.
1 For example : certain cereal monoculture holdings in Sicily.
2 Including social security contributions deducted from wages.
3 Work in connection with the running of the holding (managerial) is not taken into account.
4 See footnote (2), p. 2715/66 .
5 By-products should only be mentioned if they have been marketed or are in store at the time of valuation. Wherever possible the value for farm use
  (consumption by livestock) should be given (col. 15). Beet tops ploughed in and straw burnt, need not be indicated.
6 The numbers of products 1 to 9 should be preceded in each case by a zero—for example, Wheat : Code 01. The code for each by-product is composed
  of the figure 1 followed by the code number of the corresponding main product, for example :
                                               wheat                                               Code No 01
                                               wheat straw                                         Code No 101
                                               sugar beet                                      -   Code No 12
                                               beet.tops                                         . Code No 112
 ---pagebreak---                                                   Official Journal of the European Communities                                                               193
  E, heading 2                    Forage crops on arable land (including row crops)
                                  Forage crops grown under a system of rotation and occupying the land for one or more years
                                  (for example, vetches, red clover, fodder maize, cereals fed green, fodder beet and mangolds ,
                                  Jerusalem artichokes, fodder cabbages and kales, ley-crops (grasses and legumes sown pure or mixed)
                                  occupying the land for less than five years). Fodder grain and potatoes are not included.
 E , heading 3                   Permanent pasture
                                 See heading B 2.
 E, heading 4                    Fallows
                                 Fallows comprise all land cultivated under a system of rotation , whether worked or not, not having
                                 produced a crop during the accounting year.
                                 This heading covers :
                                 ( a) bare fallow ;
                                 (b) land with spontaneous growth. This growth may in certain cases be used by animals or may be
                                      ploughed in ;
                                 (c) land sown to seed solely for the production of green manure.
                                 The heading 'fallows ' may also include land the use of which is granted by way of allowance in
                                 kind to persons working on the holding1. In such cases the rental value of the land concerned
                                 should be entered both as a 'miscellaneous product of the holding' (G, heading 17, column 8)
                                 and as an 'allowance in kind' (H, heading 1 or 2, column 2). Since such land is treated as part
                                 of the UAA, the relevant costs should accordingly be entered under the heading 'land and buildings'
                                 in the 'Costs' table (Table H, headings 23 to 26).
                                 Uncultivated land does not come within the rotation system and should be entered under heading
                                 B 5 or B 7.
 E, heading 5                    Utilised agricultural area (UAA)
                                 Total of entries in column 1 of headings E 1 to E 4.
 E, column 1                     Main crops
                                 The following are to be regarded as main crops :
                                 — single crops , i.e. crops which are the only ones grown on a given area during the accounting
                                     year concerned ; the total area for each such crop should be given.
                                     Mixed crops are to be regarded as single crops if usually sown, cultivated and harvested together
                                     and producing a mixture as the final product ;
                                — arable crops grown together on the same area of land ; the area should be apportioned on a pro
                                     rata basis so as to give the actual area occupied by each such crop.
                                — a crop grown on the same area of land with another crop, whether successively or together (in
                                     this latter case at least one must be a permanent crop), the main crop being that with • the
                                     highest market value or, if the values are equal, the crop which remains longest in the ground ;
                                     the other crop or crops are to be regarded as secondary crops.
                                In this case, the main crop is regarded as occupying the whole of the area concerned2.
                                For the purpose of determining whether a permanent crop not yet in production is the main one, it
                                should be treated as though it were already in production.
                                The total of main crop and fallow areas will give the utilised agricultural area (UAA).
E , columns 2 and 3             Secondary crops
                                Crops, other than main crops , grown and harvested during the accounting year on areas having
                                produced a main crop ; short rotation horticultural crops and crops grown under glass should not
                                be included under this heading.
1 Such land may alternatively be treated as not forming part of the utilised agricultural area (and entered under heading B 5 ), in which case it will not be
  entered as an allowance in kind . The corresponding rental value must however be included as a- wage or salary payment (in col. 1 of Table H, heading
  1 or 2). Since this land is not included in the utilised agricultural area, the relevant costs will not be entered under 'land buildings' in the costs section
  (Table II, headings 23-26).
2 The area devoted to horticulture (' basic horticultural area') should be given as a whole in column 1 as crop .
  Horticultural crops should be treated as main crops and listed under (a) without indication of the area occupied by each crop, except where such a crop is
  grown as a secondarv crop ( whether combined or follow-on) to a general agricultural crop. In such cases the relevant areas should be given in column
  2 or in column 3 as appropriate.
 ---pagebreak---   194                                            Official Journal of the European Communities
 E , column 2                     Combined crops (excluding arable crops grown together).
                                  Crops growing for some time together with a main crop on a single area of land , each producing
                                  a distinct and separate harvest during the accounting year in question.
                                  The figure for the whole of the area in question should be given (this will already have been
                                  entered in respect of the corresponding m^iin crop).
 É, column 3                      Follow-on-crops
                                  Crops preceding or following the main crop in the rotation system and producing a harvest during
                                  the accounting year. The figure for the whole of the area in question should be given.
 E, column 4                      Total production for the accounting year
                                  Total crops harvested during the accounting year, expressed in physical quantities and excluding
                                  any wastage , whether in the field or at the farm .
 E , column 5                     Opening valuation
                                  Crops in store should be valued at ex-farm prices.
                                  Values given in this column should cover both harvested and growing crops1.
 E , column 6                     Receipts
                                  Total sums received during the accounting year, whether in cash or. through bank or postal cheque
                                  accounts .
 E, column 7                      Change in debtors"
                                  Changes , as between the opening and closing of the account, in debtors for sums due in respect of
                                  produce sold—i.e. produce delivered but not yet paid for.
 E , column 8                     Sales
                                  Total sales for each crop—i.e. receipts (column 6) adjusted for the change in debtors (column 7) .
                                  Receipts from the resale of supplies purchased should be accounted for under the appropriate
                                  headings in the costs section.                                                              ,
                                  Any subsidies or bonus payments received should be added to the total for the sales of the crop
                                  concerned, in as far as they are directly attributable to such crop ; otherwise they should be entered
                                  under G. 17.
  E, columns 9-11                 Outgoings in kind
                                  Outgoings in kind should be valued at ex-farm prices.
  E, column 9                     Farmhouse consumption
                                  Produce consumed by the holder and members of his family living with him.
  E, column 10                    Allowances in kind
                                  Produce supplied to employees in return for work on the holding.
  E, column 11                     Other outgoings in kind
                                   Outgoings in kind other than those listed under columns 9 and 10—for example, rent in kind ,
                                   meals for tourists , gifts in kind , etc. '
  E, column 12                     Closing valuation (see opening valuation , Column 5) .
  1 The ground is treated here as an extension of the storage space of the holding. In most cases growing crops do not vary noticeably from one year to
    another and generally they need not be included in the valuation .
■ 2 Completion of this column is optional .
  3 Receipts during the accounting year (cash, to bank account, to postal cheque account) minus debtors at the beginning of the accounting year plus debtors
    at the end of the accounting year.
  4 If in cases where growing crops have not been included in the opening valuation a substantial variation is noticcable in consequencc, for example ,
    of a radical change in the cropping plan, only the amount of the variation should appear in this column (preceded as appropriate by a plus or a minus sign).
 ---pagebreak---                                      Official Journal of the European Communities                                       195
E column 13            Production of fixed assets
                       Where current production resources of the holding (i.e. labour, supplies , machinery) have been
                       used to produce fixed assess (investments) then if the input costs of these items are treated as
                       current operating costs , a corresponding output entry must be made in column 13 .
                       E.g : in the case of the establishment of an apple orchard the cost of the orchard will be entered
                             in column 13 against product No 38 whilst the corresponding labour, fertiliser and machinery
                              costs will be accounted for as operating costs.
                       The assets so produced are valued solely on the basis of the cost of the production resources
                       utilised.
E, column 14           Gross output
                       Crop gross output is the total value of all crops marketed , provided in kind and stored during the
                       acounting year. Gross output is calculated as follows : (8 + 9 + 10 + 11 + 12 + 13 - 5).
E , columns 15 & 16    Farm use
                    . Farm use refers to non-forage crops produced and used by the holding for feed or seed purposes.
                       Produce so used should be valued at ex-farm prices .
E , column 17          Gross production.
                       Gross production is the total value for the accounting year of all crops marketed , provided in kind ,
                       stored or used on the farm . Gross production is calculated as follows : ( 14 + 15 + 16).
                    F. LIVESTOCK
F, heading 1           Draught horses
                       Horses used for work , of any age.
F, heading 2           Other horses under two years old
                       All horses, for whatever purpose—draught, slaughter, riding, racing—including nursing foals.
F, heading 3           Other horses two years old and over
                       Breeding horses (stallions , brood mares), horses for slaughter, riding or racing.
F, heading 4           Mules, hinnies
                       Animals bred from crossing asses and mares , stallions and she-asses respectively : all ages.
F, heading 5           Asses
                       Asses of all ages.
F, heading 6           Cattle for fattening under one year old
                       All cattle under twelve months kept for fattening.
F, heading 7           Cattle for breeding under one year old
                       All cattle under twelve months kept for breeding.
F, heading 8           Cattle for fattening, one year old and under two
                       All cattle for fattening aged twelve months or over but less than twenty-four months old.
F, heading 9           Cattle for breeding, one year old and under two
                       All cattle for breeding aged 12 months or over but less than twenty-four months old.
F, heading 10          Heifers
                       Cows of two years and over which have not yet calved and are not for fattening.
 ---pagebreak---  196                                          Official Journal of the European Communities
F, heading 11                  Cows exclusively for milking1
                               Cows of two years and over which have calved, are reserved for milk production and are normally
                               milked .  .
F, heading 12                  Nurse cows1
                               Cows of two. years and over which have calved and are not normally milked but suckled by calves .
F, heading 13                  Milk and draught cows1
                               Cows of two years and over used for draught purposes and for milk production.
F, heading 14                . Cattle for work only
                               Cattle of two years and over used for work or intended for work.
F, heading 15                  Cattle for fattening
                               All cattle of two years and over kept for fattening.
F, heading 16                  Bulls for service
                               Bulls for service of two years and over.
F, heading 17                  Buffaloes
                               Bull and cow buffaloes of all ages.
F, heading 18                  Sheep, under one year old
                               All sheep of less than twelve months , excluding unweaned lambs.                  «
F, heading 19                  Sheep one year old and over
                               All sheep of twelve months and over.
F, heading 20                  Goats under one year old                             '
                               All goats of less than twelve months, excluding unweaned lambs.
F, heading 21                  Goats one year old and over
                               All goats of twelve months and over.
F, heading 22                  Piglets
                               Young pigs of under 20 kg liveweight.
F, heading 23                  Store pigs
                               Young pigs of 20 kg and over, intended for fattening on other holdings.
F, heading 24                  Pigs for fattening
                               Pigs of all categories (with the exception of stores) of from 20 to 50 kg, and pigs of over 50 kg
                               intended for slaughter.
F, heading 25                  Sows and gilts
                               Female breeding pigs or pigs intended for breeding, of liveweight 50 kg and over.
F, heading 26                  Boars
                               Male breeding pigs or pigs intended for breeding of liveweight 50 kg and over.
1 Including cows of less than two years which have already calved .
 ---pagebreak---                                             Official Journal of the European Communities                                        197
F, heading 27                 Chicks, cockerels and pullets
                              Chicks, cockerels , and pullets for laying.
F, heading 28                 Hens and cocks
                              Laying hens ; cocks.
F, heading 29                 Table fowls
                              Chicken intended for meat (slaughter).
F, heading 30                 Other poultry
                             Ducks , turkey, geese, guinea-fowl.
F, column                    Average number over accounting year
                             Average livestock numbers over the accounting year should be given in numbers of animals , taken,
                             except in the case of poultry , to one decimal' place ; each unit will represent one animal actually
                             present on the holding for 365 days.
                             Numbers may be determined either by making periodical stock-taking counts (normally monthly)
                             of the animals and taking the average of the numbers so ascertained, or by keeping a permanent
                             register of arrivals (births , purchases , animals taken into or returning from agistment), departures
                             (sales , deaths , animals placed in or withdrawn from agistment) and transfers (passage from one
                             category to another).
                         G. FORAGE CROPS ; LIVESTOCK AND OTHER PRODUCTS
G, heading 1                 Forage crops
                             Fodder beet and mangolds, fodder maize, clover, lucerne, ryegrass , turnips , fodder mixtures , fodder
                             cabbages and kales , hay. Forage products from non-forage crops (for example : barley and maize)
                             should not be included in this item.
G, heading 2                 Occasional letting of forage areas ; agistment
                             Rent from the occasional leasing out, under non-renewable agreements for periods not exceeding
                             twelve months , of forage areas forming part of the UAA ; income from the care, feeding and
                             tending of animals taken into agistment.
G , heading 3                Horses etc.
                             Horses , mules , hinnies , asses.
G, heading 4                 Cattle
                             Cattle of all categories, including buffaloes.
G , heading 5                Milk and milk products from cattle1
                             50 . Full-cream milk
                             51 . Cream
                             52 . Butter
                             53 . Cheese from full-cream milk
                             54. Other milk products (whey, skim milk and its derivatives, yoghourt, buttermilk, etc) ; the product
                             or products should be given in the bracket.
G, heading 6                 Sheep
                             Sheep of all categories.
 Including buffalo milk and milk products.
 ---pagebreak--- 198                                            Official Journal of the European Communities
G, heading 7                   Wool
G, heading 8                   Goats
                               Goats of all categories.
G , heading 9                  Milk and milk products from sheep and goats
                               Milk and cheese from sheep and goats.
G, heading 10                  Other products from the farming of horses, cattle, sheep and goats
                               Show prizes, leather, skins , horsehair, bristles , bones , stud fees , fees for the keep of a bull owned by a
                                co-operative, hiring out of horses , manure, liquid manure , etc.
G, heading 11                  Pigs
                               Pigs of all categories.
G, heading 12                  Other pig farming products
                               Stud fees, show prizes , etc.
G, heading 13                  Hen eggs
                               Eating eggs , hatching eggs
G, heading 14                  Chicks, cockerels, pullets, cocks, hens. .
G, heading 15                  Other poultry and poultry products
                               Ducks, turkeys , geese, guinea fowl , feathers , eggs , etc.
G , heading 16                 Other small stock
                               Rabbits , pigeons , reared game , animals bred for fur, fish , snails , silkworms , bees , etc.
G, heading 17                  Miscellaneous products of the holding
                               Contract operations, hiring out of machines , cultivation of mushrooms , timber,1 leasing of shooting or
                               fishing rights , production of fixed assets,2 the latter being valued at cost.
                               Rental value of accomodation for hired labour (the figure given should be the amount of the relevant
                               costs) ; rental value of land used free of charge by hired labour3. Rental value of the holder's living
                               quarters is not to be included in this item.
                               All data relating to the sale of land , buildings , heavy machinery or shares in co-operatives are
                               excluded .
G , column 1                   Total production for the accounting year
                               Total production during accounting year, excluding any wastage at the farm .
G , column 2                   Opening valuation
                               Opening valuation of livestock and livestock products should be at ex farm prices .
G , column 3                   Livestock purchases
                               Total cost of livestock purchases , including hatching eggs.
1 Only timber from the utilised agricultural area should be entered.
2 Excluding permanent crops c.f. E 13.                                            ,
3 This value to be indicated only if such land is included in the UAA.
4 As regards production and breeding stock, incidental fluctuations in prices should be ignored, only normal price trends being taken into account.
 ---pagebreak---                                              Official Journal of the European Communities                                                     199
G, column 4                    Receipts1
                               Total sums received during the accounting year, whether in cash or through bank or postal cheque
                               accounts .
G , column 5                   Change in debtors
                               Changes , as between the opening and the closing of the account, in debtors for sums due in
                               respect of produce delivered but not yet paid for.
G , column 6                  Sales
                               Value of total sales of miscellaneous , forage and livestock products (column 6) — i.e. receipts
                               (column 4) adjusted for any change in debtors (column 5)2.
                               The value of milk products returned by dairies for feed should not be deducted from milk receipts
                              but treated as feeding-stuff costs.
                               Receipts from the resale of supplies purchased should be deducted from the corresponding expen­
                               diture. Subsidies , bonus payments and any compensation payments received (including compen­
                               sation under livestock insurance policies) should be included in the sales total for the product in
                               question.
G , columns 7-9                Outgoings in kind
                               Outgoings in kind should be valued at ex-farm prices .
                              For definitions and instructions as to the data to be given in columns 7, 8 and 9, see E , columns 9,
                               10 and 11 .
G , column 10                  Closing valuation
                               Closing valuation of livestock and livestock products should be at ex-farm prices. As regards pro­
                               duction and breeding stock , incidental price fluctuations should be ignored , only normal price trends
                               being taken into account.
G , column 11                 Production of fixed assets
                               Cf. E , column 13 .
                              This concerns only heading 17.
                              Example : major repairs to a building, construction of a trailer, etc.
G , column 12                  Gross output
                              Gross output in respect of the products under consideration is the total value of all such
                              products marketed , provided in kind and stored during the accounting year. Gross output is calculated
                              as follows : (6 + 7 + 8 + 9 + 10 + 11 - 2 - 3).
G , column 13                 Farm use (produce fed to stock)
                              Farm use refers to livestock products of the holding fed to its stock. Such products should be
                              valued at ex-farm prices .
                              No entry for farm use should be made in respcct of forage crops.
G, column 14                   Gross production
                               Gross production is the total value for the accounting year of all products marketed, provided in
                              kind , stored or used on the farm . Gross production is calculated as follows ( 12 + 13).
                          H. COSTS
                              True costs and farm use
                               True costs represents the 'consumption' during the accounting year of production resources
                               acquired by the holding in return for payment, whether in cash or in kind. Such 'consumption'
1 Completion of this column is optional.
2 Receipts during the accounting year minus debtors . at the beginning of the accounting year plus debtors at the end of the accounting year.
 ---pagebreak---  200                                            Official Journal of the European Communities
                                may occur immediately after the outlay (or in certain cases before the outlay) or much later ; fertilisers
                                and animal feeding-stuffs are examples of the first case , depreciation of the second. Only items
                                utilised in the course of the holding's agricultural operations should be taken into account. Expen­
                                diture in respect of non-farming activities of the holder or of his family, or expenditure in respect
                                of private consumption by the holder's household (for example , cost of electricity, fuel and motor
                                fuel not used for agricultural production) must not be taken into account. Investments by way of
                                purchases of land , buildings , heavy machinery or shares in co-operatives should not be taken into
                                account1.                         .
H, headings 1 & 2               Salaries and Wages
                                These include actual salaries and wages , plus any paid holidays , productivity or other bonuses,
                                gifts , gratuities , or share of profits , irrespective of the workers' skills (specialised or non-specialised),
                                nature of work (manual or managerial) and basis of remuneration (piece work or by time).
                                Salaries and wages may be in cash or in kind—e.g. meals provided by the holder and miscellaneous
                                perquisites (goods or services provided free of charge to persons working on the holding by way of
                                remuneration : accommodation, use of land or machinery, etc.).
H, heading 1                    Salaries
                                Remuneration paid to employees of the holding not regarded as manual workers. For example,
                                manager, engineer,- secretary, permanent accountant.
H, heading 2                    Wages
                                Wages paid to manual workers on the holding, including subsidiary costs—e.g. recruitment expenses
                                (advertising, recruitment of foreign labour, removal expenses etc.).
H, heading 3            '       Welfare charges
                                Social insurance , occupational accident insurance, family allowances, old age and retirement
                                pensions , only the share payable by the holding being taken into account.
                                If contributions legally payable by the employee are borne by the holding, they should be treated
                                as remuneration and should appear in column 1 under heading H 1 or H 2.
                                This heading should not include any personal insurance of the holder or his family.
H, heading 4                    Separate entry for occupational accident insurance
                                Total charges in respect of occupational accident insurance, already included under heading 3 , may,
                                optionally, be entered separately here.
H, heading 5                    Contract operations and machinery hire
                                Expenditure in respect of work on the holding carried out by other persons (other holdings, agri­
                                cultural contractors)2 and in respect of the hire, normally for a limited period,3 of machines without
                                operator or driver (driven or operated by employees of the holding).
H, heading 6                    Depreciation of machinery and equipment
                                The figure for depreciation of machinery and equipment should be the actual depreciation over the
                                accounting year as shown in the accounts .
                                Depreciation should be shown only in respect of machinery and equipment the value of which when
                                new is in excess of a certain figure (see list below). No depreciation should be allowed for in
                                respect of minor equipment (i.e. equipment not listed). Purchases of these items are to be treated as
                                direct expenditure for the accounting year in question (see heading 7).
                                The rate of depreciation is determined by various factors , which depend for the most part on
                                particular regional and production conditions (amount of use in each year), but also on technical
1 Where production resources are 'used to produce agricultural investments (e.g. establishment of orchards, construction of agricultural equipment) the
  relevant costs should be treated as current operating costs. The assets so produced will be entered at cost as items of output.
2 Any mutual assistance by neighbouring farmers subject to offsetting only should not be entered.
3 Expenditure in this heading will include all subsidiary costs relating to the hiring, such as transport or special insurance charges.
 ---pagebreak---                   Official Journal of the European Communities                                                  201
 progress. In view of the differences in depreciation not only as between one region and another,
 but also from one holding to another, accountancy offices must be able to choose a depreciation
 rate for each item of machinery which is appropriate for the region or holding in question, the aim
 being to keep as closely as possible to the actual depreciation in value of the machine.
 The following rates are to be taken merely as guidelines.
                                                                            Rate of depreciation , expressed
       No                            Machine and Type                           as percentage of new value
         1         4-wheeled tractor caterpillar                tractor
                   implement carrying tractor                                              10
         2         Motor cultivator                                                        10      i1 )
         3          Other single axle self-propelled machines                              10
         4         Stationary or mobile engines
                   — internal combustion                                                   10
                   — steam                                                                   7-5
         5         Electric motor                                                            5
         6         Winch                                                                     5
         7         Animal-drawn plough                                                       5
         8         Tractor-drawn plough                                                      7-5
         9         Disc plough                                                              5
       10          Cultivator :
                   — animal-drawn                                                           5
                   — tractor-drawn                                                          7-5
       1-1         Ordinary harrow :
                   — animal-drawn                                                           5
                   — tractor-drawn                                                          7-5
       12          Spring tine harrow                                                       5
       13          Disc harrow                                                              5
     . 14 ·        Rotary harrow                                                           10
       15          Flat roll                                                                5
       16          Ridged or Cambridge roller                                               5
       17          Multi-purpose toolbar                                                    5
       18          Hoe and mechanical hoe                                                   5
       19          Ridger                                                                   5
       20          Thinner                                                                 12-5
       21          Water sprinkler equipment                                               10
       22          Irrigation equipment                                                    10
       23          Fully mechanised manure spreader                                        10
       24          Manually fed manure spreader                                             7-5
       25         Liquid manure container                                                   5
       26         Fertilizer spreader                                                       7-5
1 It should in theory be possible, taking as a basis published second-hand prices for agricultural tractors and
  motor cultivators, to establish the actual market price of every such machine. It is therefore recommended
  that reference be made to published second-hand tractor prices in order to determine the exact figure
  for depreciation of any tractor from one accounting year to the next.
 ---pagebreak--- 202       Official Journal of the European Communities
    No                    Machine and Type         Rate of depreciation , expressed
                                                     as percentage of new value
    27     Seed drill :
           — animal-drawn                                     ■ ' 5
           — tractor-drawn                                          7-5
           — precision                                            12-5
    28     Planter :
           — semi-automatic                                         7-5
           — semi-automatic for potatoes                            7-5
           — automatic for potatoes                               10
    29     Potato dibbling machine                                  5
    30     Sprayer                                                10
    31     Duster                                                 10
    32     Animal-drawn mower                                       5
    33     Tractor-drawn mower and cutter bar                       7-5
    34     Complete forage harvester                              12-5
    35     Tedder                                               '   7-5
    36     Forked tedder                                            5 .
    37  '  Rake-tedder                                              7-5
    38     Rake                                                     5
    39  ,  Pick-up reel                                             7-5
    40.    Grop loader                                              7-5
    41     Pick-up baler                                            7 -5
    42     Loader                                                   7-5
    43     Grab unloader                                            5
    44     Elevator                                                 5
    45     Forage blower                                            5
    46     Silage combine                                          12-5
    47     Reaper                                                  10
    48     Sheaf loader                                           10
    49     Reaper binder
           — animal-drawn                             .             5
           — tractor-drawn                                  •       5
    50     Combine                                                 10
    51     Maize harvester                                         10
    52     Potato lifters :
           — spinner                                                5
           — hoover                                                 7-5
    53     Complete potato-harvester                               15
    54     Haulm pulveriser                                          7-5
    55     Beet squeezer and topper :
           — animal-drawn                                           5
           — tractor-drawn                                          7-5
    56     Complete beet harvester                                 15
 ---pagebreak---    Official Journal of the European Communities                              203
No                                           Rate of depreciation, expressed
                  Machine and Type             as percentage of new value
57  Beet lifter and topper                                  7-5
58  Thresher                                                5
59  Clover huller                                          5
60  Hay and straw balers                                   5
61  Grain conveyor                                         7-5
    Grain blower                                           5
62  Seed cleaner                                           7-5
63  Potato grader                                          7-5
64  Chopper                                                5
65  Chopper blower                                        12-5
66  Grain mill                                             5
67  Hammer mill                                            5
68  Root cutter and mixer                                  7-5
69  Washer                                                 7-5
70  Potato steamer
    — electrically heated                                  7-5
    — coal heated                                         10
71  Potato crusher                                        12-5
72  Milking machine                                        5
73  Milk coolers and in-churn coolers :
    — cooler                                              10
    — in-churn cooler       ,                              5
74  Separator                                              7-5
75  Churn                                                  7-5
76  Press                                                  5
77  Fruit and vegetable sorter and grader                  7-5
78  Forage drier                                           7-5
79  Grain drier                                            7-5
80  Grain silo                                             7-5
81  Silos (other than grain silos)                         7-5
82  Deep freeze , agricultural refrigerator                5
83  Trailer, metal tyres                                   5
84  Trailer , pneumatic tyres :
    — self-unloading                                       7-5
    — tip-up                                               7-5   ·
85  Automatic watering trough                              5
86  Field pump , wind-pump for pastures                    7-5
87  Electric fencing                                      12-5
88  Installations for daily manure removal :
    — drawn type                                           7-5
    — pushing type                                        10
89  Circular saw                                           5
 ---pagebreak---  204                                         Official Journal of the European Communities
                                  No                          Machine and Type                Rate of depreciation, expressed
                                                                                                as percentage of new value ■
                                   90         Weighing machine                                              5
                                   91         Bagging hopper                                                5
                                   92         Bag hoist                                                     5
                                   93         Grindstone and grinding machine                               5                 /
                                  94          Water and liquid manure pump                                 7-5
                                   95         Electric pumps                                               7-5
                                   96          Other machinery                                             10 .
H, heading 7                Current upkeep of machinery and equipment
                            Cost of upkeep of machinery and equipment and of minor repairs not producing any increase in
                             market value. Labour charges and cost of spare parts.
                            This entry includes purchases' of minor equipment, sadler's and blacksmith's work and purchases
                            of tyres.
                            For major repairs producing an increase in market value, only a proportion of the cost is to be in­
                            cluded in this item, the rest being spread over subsequent accounting years.
H, heading 8                Fuels and lubricants
                            All petrol , T.V.O. , heavy fuel oil , diesel oil , gas , oils and greases used as fuels or lubricants for
                            the purposes of the holding.
H, headings 9-11            Feed
                            — for horses , cattle, sheep and goats ;
                            — for pigs ;
                            — for poultry and other small livestock
                            ( a) True costs
                                  All feed purchased for livestock, including beet pulp and skim milk repurchased (entered at the
                                  actual repurchase cost) and mineral and vitamin supplements and all costs in connection with the
                                ' preparation and preservation of feeding-stuffs (steaming, ensiling, etc.).
                                  This entry also includes litter and charges for agistment and for the joint use of pastures or
                                  grazing not included in the UAA of the holding.
                            (b) Farm use1
                                  All produce of the holding fed to livestock on the farm (cereals, milk etc.), with the 'exception
                                  of forage crops falling within item 53 in Annex Lto Regulation No 91/66/EEC.
                                  Such products are valued at the annual mean price ex farm ; they are included . in the gross
                                  production of the holding (E, col. 15 . and G, col. 13).
H, heading 12                     Miscellaneous livestock costs
                                  All expenditure relating directly to livestock production : veterinary and breeding expenses
                                  (medicines , disinfectants, stud fees , artificial insemination, hire of stud animals, castration
                                  (hatching eggs are not included as they are deducted from output—cf. G, heading 14, col 3)),
                                  livestock insurance, milk control, pedigree subscriptions and registration fees , show expenses ,
                                  packing materials for livestock products , supplies for the processing of products (dairying and
                                  cheese making).
1 For breakdown by category of stock, see H, column 5 , post.
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H, heading 13  Seeds and plants
               ( a) True costs .
                    — seeds purchased plus contract charges for the preparation of seeds grown on the holding
                        (sorting , disinfection) ;
                    — purchase of plants (including poplar planting stock for planting on agricultural land but
                        excluding forest planting stock).
                    However, in the case of any unusually intensive planting, the cost of purchase of plants should
                    not appear in this entry, for this will be an item of capital expenditure.
               ( b) Farm use
                    Seed , plants etc. grown and used on the holding. These should be valued at ex-farm prices.
H, heading 14  Fertilisers and soil ameliorators
               All substances contributing to the improvement or maintenance of soil fertility and structure.
               All purchased fertilizers, whether synthetic, mineral or organic, the main effect of which derives from
               one or more fertilizing elements , including combined fertilizers and insecticides and ameliorators
               (lime, sludge, etc.).
H, heading 15  Water for irrigation
               Charges for connection to water supply (connection charge) and for use thereof (water rates).
H, heading 16  Crop protection
               Chemical, phytosanitary and other products for the protection of crops (insecticides , fungicides, weed
               killers, poison bait, bird-scarers , anti-hail projectiles , anti-freeze mist, etc.).
               In the case of crop protection work contracted out, where the exact figure for the cost of materials
               is known this should be deducted from the contract charge. The balance of the charge will be
               entered under heading H 5 . Where the exact figure is not known, the whole charge (machinery,
               labour, materials) should be entered under heading H 5.
H, heading 17  Miscellaneous crop costs
               Packing and binding materials , soil analysis charges , show expenses, insurance against hail and other
               crop damage, supplies for the processing of crop products (wine and cider making, production of
               artificial manure).
H, heading 18  Current upkeep of farm buildings, structures and land improvements
                General (tenant-type) maintenance and repair work the effect of which is to reduce depreciation
                or at most to maintain the value of buildings and land improvements . The cost of repairs pro­
                ducing an increase in value (major repairs) should not be included in this item.
H , heading 19 Electricity, fuels, water
               — electricity ;
                    cost of electricity used for the purposes of the holding (light and power). Electricity used for
                    household purposes should not be entered as an expense against the farm business.
               — fuels ;
                    cost of fuels used for the purposes of the holding (preparation of feeding stuffs , . heating)
                    not including the cost of household fuel.
                    water ;
                    cost of water used for the purposes of the holding (drinking by livestock , washing, preparation
                    of feed, etc.) other than for irrigation (cf. item H 15).
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 H, heading 20                     Insurance (other than that entered under heading 3 , 12, 17 or 25)
                                    Public liability insurance and all insurances in respect of the holder's liability, with the exception of
                                    personal insurance (life, family insurance, etc.) and of insurances entered under heading 3 , 12, 17
        '                           or 25.     ' '
 H, heading 21                      Taxes and dues chargeable to the business (other than those covered by heading 24)
                                    All deductible taxes , dues or other charges (for example, taxes on tractors , carts , engines), with
                                    the exception of those'levied on land and buildings or on labour.
                                    The holder's personal taxation (income tax) is not to be regarded as an expense against the business.
 H , heading 22                     Miscellaneous
                                    Agricultural explosives , miscellaneous chemical products , refills for fire extinguishers , sundry fees
                                    (lawyer, court official, valuer, accountant, surveyor) and subscriptions , cost of documentation , news­
                                   papers and magazines , travel on farm business , advertising, cost of maintaining or replacing game
                                   and fish stocks,1 etc .
 H, heading 23                     Depreciation of farm buildings, structures, land improvements and tree and bush crop plantations
                                   This heading applies only2 to depreciation of buildings , structures , land improvements3 and
                                   plantations owned by the occupier. Depreciation of such items should be calculated having regard to
                                   their initial cost (revalued if necessary) and probable useful life4. The following rates are generally
                                   indicated as a guide :
                                . Rates of depreciation on buildings and structures :
                                 . — wooden                                                        5%
                                   — wooden with solid foundations                                 4%
                                   — of permanent materials5                                       2%
H, heading 24                      Taxes on land and buildings and related charges
                                   Total taxes , rates and other charges payable in respect of ownership of farm land and buildings in
                                   owner occupation.
H, heading 25                      Fire insurance of farm buildings
                                   Fire insurance premiums on farm buildings and structures in owner occupation.
H , heading 26                     Rent
                                   Rent paid in respect of all property rented, whether constituting the whole or part only of the
                                   holding. This heading covers all rental payments , whether in cash or in kind, direct or indirect
                                   (e.g. life annuity), in respect of land or buildings.
                                   Any sum paid by the tenant in place of the. landlord should be included in this item , for example :
                                   property tax, major (landlord-type) repairs , fire insurance of buildings , etc., and also non-depreciable
                                   investments in land ; in the latter case, if the investment is a major one, it can be spread over several
                                   consecutive accounting years .
H, heading 27                      Bank interest and chargcs on borrowings6
                                   Interest, discount, and bank charges in respect of loans contracted solely for farming purposes
                                   (purchases of land and equipment, seasonal borrowings).
1 This latter expenditure (shooting and fishing) should be taken into account only where there is a corresponding entry (leasing of shooting or fishing
  rights) in the output section (G, heading 17).                                                                                        '
2 No depreciation calculation is made in respect of land.
3 Land improvements include : fencing, drainage, irrigation works (excluding equipment : pipes, spray nozzles, motor pumps, etc.)
4 Where the values are estimated (current use value) at each valuation, the figure for depreciation will be the valuation change from one year to another,
  taking into account any major repairs.
5 Brick , stone, concrete, etc.
6 This entry is optional .
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H, heading 28                  Rental value per hectare of land in owner occupation1
                              Give the rent which would normally be paid by the holder if he rented the land owned by him2.
H , heading 29                 Rental value of farm buildings in owner occupation1
                               Give the rent which would normally be paid by the holder if he rented the farm buildings owned
                               by him .
H , headings 28 8c 29          Rental value per hectare of utilised agricultural area of land and buildings in owner occupation
                               (this heading must be completed).
H , heading 30                 Rental value of land and buildings, in owner occupation1
                               Total rental value of all land and buildings in owner occupation.
H , column 1                   Expenditure and depreciation
                               This column includes all payments (cash, bank or postal cheque account) made during the account­
                               ing year3 plus the totals for depreciation (headings 6 and 23). Entries in this column are optional.
H, column 2                    Outgoings in kind
                               Totals for outgoings in kind (produce , use of property : land , buildings or services), entries being
                               made against the relevant headings. Entries in this column are optional .
H, column 3                    Valuation change
                               To ascertain the true 'consumption' of production resources (raw materials , services , etc.), the
                               expenditure and other outgoings for the accounting year (columns 1 and 2) must be adjusted for
                               any valuation change (column 3).
                               The valuation change comprises :
                               ( a) any change in creditors and debtors :
                                    (expenditure during the accounting year minus creditors at the start of the year plus debtors
                                    at the start of the year plus creditors at the end of the year minus debtors at the end of the
                                    year) :
                                    together with, in respect'of supplies ,
                               (b) any valuation change in stocks in store and in the ground (valuation of cultivations).
                                    Any increase in value is deducted from expenditure when calculating costs , any decrease being -
                                    added . Supplies and cultivations are valued at cost.
                                    Entries in this column are optional.
H , column 4                         True Costs
                                    Totals for true costs are the sums of the figures in columns 1-3 .
H, column 5                         Farm use
                                    Farm use refers to the output of the holding used by it for feed or seed purposes . No entry
                                    for farm use should be made in respect of forage crops. Produce used on the farm should be
                                    valued at ex-farm prices .
                                    Where the relevant systematic and regular records are not as yet available , the breakdown of
                                    farm use of output as feed among the various categories of stock should be made with the
                                    direct assistance of the operator.
1 This entry is optional .
2 Rental values should take account of the particular situation of the holding . For example, in the case of a holding where there is only a single parcel of
  land in owner occupation the value assessed should be on the basis of the rent currently paid for isolated parcels. If on the other hand the areas in owner
  occupation constitute a relatively large proportion of the area of the holding the basis of assessment will be the rent paid for a complete holding, even
  though the area in question consist of a number of isolated parcels.
3 Any sums received from the resale of supplies or by way of rebate are deducted from the amount of the corresponding payments.
 ---pagebreak---  208                                             Official Journal of the European Communities
 H, column 6                      True costs and farm use
                                 Totals of true costs and farm use—sum of columns 4 and 5 .
                                 VALUATION DATA
                                 Land and buildings
 I, heading 1                    Land and land improvements1
                                 Agricultural market price of land in owner occupation, taking account of land improvements (per­
                                 manent fencing, drainage , fixed irrigation works , etc.). The- basis to be taken for valuation of land
                                 is the price normally paid in the region for agricultural land of the same kind and in the same
                                 situation .
 I, heading 2                    Buildings and structures1
                                 All buildings or structures for agricultural use , including related installations (services (electricity,
                                 water), walls and fences), which are the property of the holder. As regards the farmhouse , only
                                 premises directly used for agricultural purposes (dairy, grain storage, offices , staff accommodation)
                                 are to be taken into acount;
                                 Buildings should be valued by taking the initial value2 (construction . or purchase price), revalued
                                 where appropriate, and deducting depreciation.
 I, heading 3                   Permanent crops (tree and bush crop plantations)
                                 Total value of orchards and other plantations (excluding woodland), whether already producing
                                 or still immature. The value for such plantation is the total amount of investments made up to
                                 the time of full production, minus depreciation up to the date of valuation.
                                 Farm capital
I, heading 4                     Livestock
                                 Value of stock, at estimated ex-farm prices. For production and breeding stock , incidental fluctu­
                                 ations in prices should be ignored, only normal price trends being taken into account.
I, heading 5                     Machinery and equipment (deadstock)
                                 This item is subdivided as follows : .
                                50 Tractors
                                     The category includes, in addition to 4-wheel , caterpillar, and implement carrying tractors , special­
                                     ised motor vehicles such as jeeps , Unimogs, etc. and road vehicles adapted for use as agricultural
                                     tractors .
                                51 Motor cultivators
                                     Single-axle motor vehicles used in agriculture, horticulture or viticulture.
                                     All private gardening equipment is excluded (e.g. lawn mowers).
                                52 Major equipment
                                     Equipment of a certain value and in respect of which a depreciation calculation is made (cf. H,
                                     heading 6).
                                53 Minor equipment
                                     All equipment not falling within any of the three preceding categories and in respect of which no
                                     depreciation calculation is made.
1 Separate entries in respect of land and improvements on the one hand and buildings and structures on the other are optional (cols. 1 and 3). Total values
   must however be shown (cols. 2 and 4).
 8 Where the initial value of buildings cannot be ascertained, the value should be estimated on the basis of current use (current use value).
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                                  The market value of tractors and motor cultivators is usually assessed by reference to periodically
                                  published lists of second-hand tractor prices.
                                  The market value of major equipment is calculated by deducting the amount already written off from
                                  the purchase price , revalued as appropriate.
                                  For minor equipment the value generally taken is half the new value.
 I , heading 6                    Circulating capital
                                  Circulating capital consists of the following :
                                  60 Stocks1
                                  Products of the holding and stored supplies.
                                  61 Other circulating capital1 ;
                                  — Value of cultivations (limited to the value of fertilizer, ameliorators , seed and plants used for
                                      the growing crop , and excluding permanent crops) ;
                                  — holdings of agricultural shares (shares in co-operative groups or other similar bodies whose
                                       services are used by the holding) ;
                                  — sundry debtors :
                                       (a) short-term debts in respect of sales of produce, or fixed assets or the provision of services ;
                                       (b) sums paid in advance for goods or services ;
                                  — cash balances (in hand, at the bank , in postal cheque account).
                                  Since it is seldom possible to determine exactly the amount of such capital , this may be shown in
                                  the form of an estimate made on some standard basis — for example 50% of total true costs
                                  (total of entries in column 4 of headings H 1-27)2.
I, headings 7-9                   Creditors1
                                  Sums owing by the holder in respect of the business.
I, heading 7                      Long term loans (ten years and over).
I, heading 8                      Medium term loans (one to less than ten years).
I, heading 9                      Short term loans (less than one year) and current creditors
                                  (sums due to other persons in respect of the supply of goods or services to the holding, e.g.
                                  purchases of fertilizer, contract operations).
I, columns 1-4                    Values at the start (columns 1 and 2) and end of the accounting year (columns 3 and 4)3.
                                  Values at opening and closing valuation.
                              J. MISCELLANEOUS INFORMATION
J, heading 1                      UAA effectively irrigated
                                  Area effectively irrigated during the accounting year, whether by fixed works or by movable equip­
                                  ment , and by whatever method (sprinkling , flooding).
J, heading 2                      Area of heated glass
                                  Basic area (glass area) of all glasshouses, Dutch lights and frames equipped with heating plant.
1 Optional entry.
2 In this case, the figure for circulating capital will represent the average of the two valuations, the opening and closing valuations being the same.
3 Entries in columns 1 and 3 are optional .
 ---pagebreak---  210                                            Official Journal of the European Communities
 J, heading 3                   Area of cold glass
                                Basic area (glass- area) of all glasshouses , Dutch lights and frames not equipped with heating
                                plant. The area of cloches , plastic sheeting and other translucent covering for individual plants
                                should also be included .
 J, heading 4                   Average weight of milk cows
                                Liveweight of an adult milk cow . If there are cows on the holding of breeds of markedly differing
                                sizes , then the weight given should be that for an animal of the principal breed.
 J, heading 5                   Grazing days on hill or other grazings not included in the UAA
                                The purpose of this item is to indicate forage availabilities additional to those of the UAA as such.
                                Only those days on which hill or other non-UAA grazings constituted the principal source of feed for
                                stock should be taken into account ; the number of days should be converted into cow grazing days.
                                Where it is not possible to calculate the number of cow grazing days directly, a cow grazing day
                                may be regarded as the equivalent of a whole day's grazing by :
                                — one bovine or horse of two years or over (including unweaned animals), or
                                — two bovines or horses of less than . two years , or
                                — five goats (with or without kids), or
                                — seven sheep (with or without lambs ).
J, heading 6                    Number of tractors
                                Give the number of tractors owned , whether outright or jointly , and used on the holding during
                                the accounting year.
J, heading 7                    Number of motor cultivators
                                Give the number of motor cultivators (including all single-axle self-propelled machines) owned,
                                whether outright or jointly , and used on the holding during the accounting year.
J, heading 8                   Tractor power
                                Give the total horsepower (nominal) of all tractors owned , whether outright or jointly ,1 and used on
                               the holding during the accounting year.
J, heading 9                   Motor cultivator power
                                Give the total horsepower (nominal) of all motor cultivators (including all single-axle self-propelled
                               machines) owned, whether outright or jointly,1 and used on the holding during the accounting year.
J, headings 10-13               Exceptional items of profit or loss
                               These are items of profit or loss relating to former accounting years. Thus they constitute accounting
                               adjustments and should be taken into account only if the sums involved are substantial.
                               They comprise the following2 :
J, heading 10                  items relating to previous accounting years :
                               costs or output items included in the current year's accounts but relating to former accounting
                               years ;
J, heading 11                   sale of stocks :
                               differences between estimated values of products at the time of valuation and prices actually realised ,
                               where such differences may not properly be included in the current year's accounts ;
J, heading 12                  debtors :
                               bad debts ; debts paid after being written off at a previous valuation ;
J , heading 13                 other3.
1 The total figure for the horsepower of tractors and motor cultivators owned jointly should be taken, irrespective of the amount of the holder's share .
2 Profit items should be indicated by a plus sign (+)> losses by a minus (-).
3 Where entries are made against this heading, specific details should be given in the 'Remarks' section (Table K).
 ---pagebreak---                                                 Official Journal of the European Communities                                                       211
                             K. REMARKS
                                 Table K is intended for concise comments of any kind on :
                                 — the returning holding, particularly as regards any peculiarities which might explain an exceptionally
                                     low or high level of income ;
                                 — any problems which may have arisen in compiling and verifying the farm return .
                                 Remarks should be dated and should include the name of the body responsible for them (account­
                                 ancy office , liaison agency).
                             L. SHARE-CROPPING
                                 Insertion No 1 is to be completed where any part of the utilized agricultural area (UAA) is share­
                                 cropped (c.f. definition under heading G 3 or held under some equivalent type of occupancy1.
 L , section ( a ),              Output — Costs — Income
 headings 1-13
                                 Entries against heading 1-13 in section (a) should be the same as those for the corresponding
                                 items in Tables E , G ( Output) and H ( Costs ).
 L , section ( b)                Valuation data
 headings 1-5
                                 Entries against headings 1-5 in section (b) should be the same as those in Table I (Valuation
                                 data ).
L. section (c)                   Does the holding form part of a larger holding of the 'fattoria ' type ?
                                 The purpose of this question is to make it possible to distinguish from share-cropping holdings
                                 in general those which are integrated into a larger holding, on which they are dependent for
                                 certain production resources and services ( fattorii type).
L , columns 1 and 3 Amount of share-cropper's share*.
L, columns 2 and 4 Amount of landlord's share2.
1 Entries in respect of types of occupancy equivalent to share-cropping will appear against heading C 4.
2 Columns 1 and 2 when added together should be equal to the total sums entered in respect of the corresponding headings in column? E 14, G 12, H 4, 1 2
  and I 4