CELEX: 32013R1320
Language: en
Date: 2013-12-03 00:00:00
Title: Commission Implementing Regulation (EU) No 1320/2013 of 3 December 2013 correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings

12.12.2013   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 333/1
            
         COMMISSION IMPLEMENTING REGULATION (EU) No 1320/2013
   of 3 December 2013
   correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings
   THE EUROPEAN COMMISSION,
   Having regard to the Treaty on the Functioning of the European Union,
   Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community (1), and in particular Article 7(2), Article 8(3), Article 12 and Article 13(2) thereof,
   Whereas:
   
               (1)
            
            
               Commission Implementing Regulation (EU) No 385/2012 (2) contains a number of errors in its annex.
            
         
               (2)
            
            
               Implementing Regulation (EU) No 385/2012 should therefore be corrected accordingly.
            
         
               (3)
            
            
               Implementing Regulation (EU) No 385/2012 is to apply as of 1 January 2014. In order to ensure a proper implementation of that Regulation, this Regulation should therefore enter into force on the day of its publication.
            
         
               (4)
            
            
               The measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network,
            
         HAS ADOPTED THIS REGULATION:
   Article 1
   The Annex to Implementing Regulation (EU) No 385/2012 is replaced by the text in the Annex to this Regulation.
   Article 2
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
   
      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 3 December 2013.
      
         
            For the Commission
         
         
            The President
         
         José Manuel BARROSO
      
   
   
      (1)  OJ L 328, 15.12.2009, p. 27.
   
      (2)  Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).
   
      ANNEX
      
         
            ‘ANNEX
            
               FARM RETURN
            
            I.   LAYOUT OF FARM RETURN
            The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is: <table letter>.<group>.<category>[.<category>].<column>.
            Specific data values are captured at the column level. In the tables as set out in Section III, clear cells are where data values can be accepted; greyed cells marked with a “-” have no meaning in the group context, so no data is accepted in those.
            
               Examples:
            
            
                        —
                     
                     
                        B.UT.20.A (column A of the group UT, category 20, from table B) represents the “Area” of “Rented UAA” to be recorded under the “UAA for tenant farming” in table B.
                     
                  
                        —
                     
                     
                        I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of “Common wheat and spelt” for type of crop 1 “Field scale crops — main crop, combined crop” and missing data code 0 “No data missing”).
                     
                  Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.
            In Section III, for tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.
            For each table category and column value, further definitions and instructions are set out in Section III after the table concerned.
            II.   GENERAL DEFINITIONS AND INSTRUCTIONS
            
                        (a)
                     
                     
                        The data in the farm return shall relate to a single agricultural holding and to a single accounting year of 12 consecutive months.
                     
                  
                        (b)
                     
                     
                        Data in the farm return concern exclusively the agricultural holding. These data refer to the agricultural activities of the holding and to the other gainful activities (OGA) directly related to the holding. Except these activities, nothing connected with any non-farming activities of the holder or of his family, or with any pension, inheritance, private bank accounts, property external to the agricultural holding, personal taxation, private insurance, etc., is to be taken into account in preparing the farm returns.
                     
                  
                        (c)
                     
                     
                        Data given in a farm return are to be taken from accounts consisting of entries made systematically and regularly throughout the accounting year.
                     
                  
                        (d)
                     
                     
                        The accountancy data are expressed in money terms without VAT.
                     
                  
                        (e)
                     
                     
                        The accountancy data in money terms are expressed without taking into account grants and subsidies. Grants and subsidies are understood to be all forms of direct aid from public funds which have resulted in a specific receipt (see description in Table M “SUBSIDIES”).
                     
                  
                        (f)
                     
                     
                        The data in a farm return should be given in the following units and with the following degrees of accuracy:
                        —   financial values: values in euro or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the euro, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the Farm Accountancy Data Network, to express the values in hundreds or thousands of national currency units,
                        —   physical quantities: weight in quintals (q = 100 kg) except in the case of eggs, which will be expressed in thousands; volume of liquid in hectolitres (including wine and related products),
                        —   areas: in ares, except in the case of mushrooms which will be expressed in square metres of total cropped area,
                        —   average livestock numbers: to two decimal places,
                        —   labour units: to two decimal places.
                     
                  
                        (g)
                     
                     
                        When a value is not relevant or missing for any particular holding, do not enter value “0”.
                     
                  III.   TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONS
            
               Table A
            
            
               General information on the holding
            
            
                        Category of general information
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of information
                     
                     
                        Division
                     
                     
                        Subdivision
                     
                     
                        Serial number of holding
                     
                     
                        Degree
                     
                     
                        Minutes
                     
                     
                        NUTS
                     
                     
                        Number of the accounting office
                     
                     
                        Date
                     
                     
                        Weight of the farm
                     
                     
                        Type of farming
                     
                     
                        Economic size class
                     
                     
                        Code
                     
                  
                        
                           R
                        
                     
                     
                        
                           S
                        
                     
                     
                        
                           H
                        
                     
                     
                        
                           DG
                        
                     
                     
                        
                           MI
                        
                     
                     
                        
                           N
                        
                     
                     
                        
                           AO
                        
                     
                     
                        
                           DT
                        
                     
                     
                        
                           W
                        
                     
                     
                        
                           TF
                        
                     
                     
                        
                           ES
                        
                     
                     
                        
                           C
                        
                     
                  
                        
                           ID
                        
                     
                     
                        Identification of the holding
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           LO
                        
                     
                     
                        Location of the holding
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           AI
                        
                     
                     
                        Accounting information
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           TY
                        
                     
                     
                        Typology
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           CL
                        
                     
                     
                        Classes
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           OT
                        
                     
                     
                        Other particulars of the holding
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                     
                        Group
                     
                     
                        
                           R
                        
                     
                     
                        
                           S
                        
                     
                     
                        
                           H
                        
                     
                     
                        
                           DG
                        
                     
                     
                        
                           MI
                        
                     
                     
                        
                           N
                        
                     
                     
                        
                           AO
                        
                     
                     
                        
                           DT
                        
                     
                     
                        
                           W
                        
                     
                     
                        
                           TF
                        
                     
                     
                        
                           ES
                        
                     
                     
                        
                           C
                        
                     
                  
                        10
                     
                     
                        Number of the holding
                     
                     
                        
                           ID
                        
                     
                     
                        AID10R
                     
                     
                        AID10S
                     
                     
                        AID10H
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        20
                     
                     
                        Latitude
                     
                     
                        
                           LO
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ALO20DG
                     
                     
                        ALO20MI
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        30
                     
                     
                        Longitude
                     
                     
                        
                           LO
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ALO30DG
                     
                     
                        ALO30MI
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        40
                     
                     
                        NUTS3
                     
                     
                        
                           LO
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ALO40N
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        50
                     
                     
                        Accounting office
                     
                     
                        
                           AI
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        AAI50AO
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        60
                     
                     
                        Type of accounting
                     
                     
                        
                           AI
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        AAI60C
                     
                  
                        70
                     
                     
                        Date of closure of accounts
                     
                     
                        
                           AI
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        AAI70DT
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        80
                     
                     
                        National weight calculated by the Member State
                     
                     
                        
                           TY
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ATY80W
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        90
                     
                     
                        Classification at the time of selection
                     
                     
                        
                           TY
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ATY90TF
                     
                     
                        ATY90ES
                     
                     
                         
                     
                  
                        100
                     
                     
                        Other gainful activities (OGA) directly related to the holding
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL100C
                     
                  
                        110
                     
                     
                        Type of ownership/economic objective
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL110C
                     
                  
                        120
                     
                     
                        Legal status
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL120C
                     
                  
                        130
                     
                     
                        Level of liability of the holder(s)
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL130C
                     
                  
                        140
                     
                     
                        Organic farming
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL140C
                     
                  
                        141
                     
                     
                        Sectors in organic farming
                     
                     
                        
                           CL
                        
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        A.CL.141.C
                     
                  
                        150
                     
                     
                        Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI)
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL150C
                     
                  
                        151
                     
                     
                        Sectors with PDO/PGI
                     
                     
                        
                           CL
                        
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        A.CL.151.C
                     
                  
                        160
                     
                     
                        Less-favoured area
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL160C
                     
                  
                        170
                     
                     
                        Altitude
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL170C
                     
                  
                        180
                     
                     
                        Structural Funds area
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL180C
                     
                  
                        190
                     
                     
                        Natura 2000 area
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL190C
                     
                  
                        200
                     
                     
                        Water directive (2000/60/EC) area
                     
                     
                        
                           CL
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        ACL200C
                     
                  
                        210
                     
                     
                        Irrigation system
                     
                     
                        
                           OT
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        AOT210C
                     
                  
                        220
                     
                     
                        Livestock unit grazing days on common land
                     
                     
                        
                           OT
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        AOT220C
                     
                  A.ID.   Identification of the holding
            
            A number is assigned to each returning holding when it is selected for the first time. The holding retains this number permanently for the duration of its inclusion in the accountancy network. A number once assigned is never allotted to another holding.
            However, where the holding undergoes a fundamental change, and in particular where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.
            The holding number comprises three groups of indications as follows:
            
                         
                     
                     
                        A.ID.10.R. Division: a code number is to be given, corresponding to the code set in Annex to Commission Regulation (EU) No 1291/2009 (1).
                     
                  
                         
                     
                     
                        A.ID.10.S. Subdivision: a code number is to be given.
                        The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by the Eurostat in cooperation with the national institutes for statistics.
                        In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.
                     
                  
                         
                     
                     
                        A.ID.10.H. Serial number of the holding.
                     
                  A.LO.   Location of the holding
            
            The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.
            
                         
                     
                     
                        A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
                     
                  
                         
                     
                     
                        A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
                        Implementing rules to ensure the confidentiality of the data and practical guidelines will be specified in the instructions document.
                     
                  
                         
                     
                     
                        A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in the Regulation (EC) No 1059/2003 of the European Parliament and of the Council (2) should be given.
                     
                  A.AI.   Accounting information
            
            
                         
                     
                     
                        A.AI.50.AO. Number of the accounting office: a code number is to be given.
                        In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.
                     
                  
                         
                     
                     
                        A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    Double-entry accounting
                                 
                              
                                    2.
                                 
                                 
                                    Single-entry accounting.
                                 
                              
                                    3.
                                 
                                 
                                    None.
                                 
                              
                  
                         
                     
                     
                        A.AI.70.DT. Date of closure of accounts: to be recorded in format “YYYY-MM-DD”, for example 2009-06-30 or 2009-12-31.
                     
                  A.TY.   Typology
            
            
                         
                     
                     
                        A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.
                     
                  
                         
                     
                     
                        A.TY.90.TF. Type of farming at the time of selection: holding type of farming code in accordance with Annex I to Commission Regulation (EC) No 1242/2008 (3) at the time of selection for the accounting year in question.
                     
                  
                         
                     
                     
                        A.TY.90.ES. Economic size at the time of selection: economic size class code of holding in accordance with Annex II to Regulation (EC) No 1242/2008 at the time of selection for accounting year in question.
                     
                  A.CL.   Classes
            
            
                         
                     
                     
                        A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover (4) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    ≥ 0 to ≤ 10 %
                                 
                              
                                    2.
                                 
                                 
                                    > 10 % to ≤ 50 %
                                 
                              
                                    3.
                                 
                                 
                                    > 50 % to < 100 %
                                 
                              
                  
                         
                     
                     
                        A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:
                        1.   family farm: the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity;
                        2.   partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;
                        3.   company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;
                        4.   company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.
                     
                  
                         
                     
                     
                        A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:
                        
                                    0.
                                 
                                 
                                    False.
                                 
                              
                                    1.
                                 
                                 
                                    True.
                                 
                              
                  
                         
                     
                     
                        A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    Full.
                                 
                              
                                    2.
                                 
                                 
                                    Partial.
                                 
                              
                  
                         
                     
                     
                        A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007, in particular Articles 4 and 5 thereof. The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the holding does not apply organic production methods;
                                 
                              
                                    2.
                                 
                                 
                                    the holding applies only organic production methods for all its products;
                                 
                              
                                    3.
                                 
                                 
                                    the holding applies both organic and other production methods;
                                 
                              
                                    4.
                                 
                                 
                                    the holding is converting to organic production methods.
                                 
                              
                  
                         
                     
                     
                        A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code “not applicable” should be used.
                        
                                    0.
                                 
                                 
                                    not applicable
                                 
                              
                                    31.
                                 
                                 
                                    cereals
                                 
                              
                                    32.
                                 
                                 
                                    oilseeds and protein crops
                                 
                              
                                    33.
                                 
                                 
                                    fruits and vegetables (including citrus fruits, but excluding olives)
                                 
                              
                                    34.
                                 
                                 
                                    olives
                                 
                              
                                    35.
                                 
                                 
                                    vineyards
                                 
                              
                                    36.
                                 
                                 
                                    beef
                                 
                              
                                    37.
                                 
                                 
                                    cow’s milk
                                 
                              
                                    38.
                                 
                                 
                                    pigmeat
                                 
                              
                                    39.
                                 
                                 
                                    sheep and goats (milk and meat)
                                 
                              
                                    40.
                                 
                                 
                                    poultry meat
                                 
                              
                                    41.
                                 
                                 
                                    eggs
                                 
                              
                                    42.
                                 
                                 
                                    other sector
                                 
                              
                  
                         
                     
                     
                        A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Designation of Origin (PDO) or a Geographical Indication (PGI) or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI, within the meaning of Council Regulation (EC) No 510/2006 (5). The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the holding does not produce any product or foodstuff protected by a PDO or a PGI, nor any product known to be used to produce foodstuffs protected by a PDO or a PGI;
                                 
                              
                                    2.
                                 
                                 
                                    the holding produces only products or foodstuffs protected by PDO or PGI, or products known to be used to produce foodstuffs protected by a PDO or a PGI;
                                 
                              
                                    3.
                                 
                                 
                                    the holding produces some products or foodstuffs protected by PDO or PGI, or some products known to be used to produce foodstuffs protected by a PDO or a PGI.
                                 
                              
                  
                         
                     
                     
                        A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication: if the majority of the production of some specific sectors is made of products or foodstuffs protected by a PDO or a PGI or of products known to be used to produce foodstuffs protected by a PDO or a PGI, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by a PDO or a PGI or some products known to be used to produce foodstuffs protected by a PDO or a PGI, but it does not concern the majority of production in each sector, the code “not applicable” should be used.
                        
                                    0.
                                 
                                 
                                    not applicable
                                 
                              
                                    31.
                                 
                                 
                                    cereals
                                 
                              
                                    32.
                                 
                                 
                                    oilseeds and protein crops
                                 
                              
                                    33.
                                 
                                 
                                    fruits and vegetables (including citrus fruits, but excluding olives)
                                 
                              
                                    34.
                                 
                                 
                                    olives
                                 
                              
                                    35.
                                 
                                 
                                    vineyards
                                 
                              
                                    36.
                                 
                                 
                                    beef
                                 
                              
                                    37.
                                 
                                 
                                    cow’s milk
                                 
                              
                                    38.
                                 
                                 
                                    pigmeat
                                 
                              
                                    39.
                                 
                                 
                                    sheep and goats (milk and meat)
                                 
                              
                                    40.
                                 
                                 
                                    poultry meat
                                 
                              
                                    41.
                                 
                                 
                                    eggs
                                 
                              
                                    42.
                                 
                                 
                                    other sector.
                                 
                              
                  
                         
                     
                     
                        The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.
                     
                  
                         
                     
                     
                        A.CL.160.C. Less-favoured area: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Articles 18 to 20 of Council Regulation (EC) No 1257/1999 (6). The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is not situated in a less-favoured area, within the meaning of Articles 18 to 20 of Regulation (EC) No 1257/1999;
                                 
                              
                                    2.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in a less-favoured area, within the meaning of Articles 19 and 20 of Regulation (EC) No 1257/1999;
                                 
                              
                                    3.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in a mountainous area within the meaning of Article 18 of Regulation (EC) No 1257/1999;
                                 
                              
                                    4.
                                 
                                 
                                    the areas are so small and numerous in these Member States that the information is not significant.
                                 
                              
                  
                         
                     
                     
                        A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:
                        
                                    1.
                                 
                                 
                                    the major part of the holding is located at < 300 m;
                                 
                              
                                    2.
                                 
                                 
                                    the major part of the holding is located at 300 to 600 m;
                                 
                              
                                    3.
                                 
                                 
                                    the major part of the holding is located at > 600 m;
                                 
                              
                                    4.
                                 
                                 
                                    data not available.
                                 
                              
                  
                         
                     
                     
                        A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Articles 5, 6, or 8 of Council Regulation (EC) No 1083/2006 (7). The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in a Convergence objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 5 thereof;
                                 
                              
                                    2.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and employment objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6 thereof;
                                 
                              
                                    3.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional support, within the meaning of Article 8 of Regulation (EC) No 1083/2006.
                                 
                              
                  
                         
                     
                     
                        A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (8) and Council Directive 92/43/EEC (9) (Natura 2000). The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;
                                 
                              
                                    2.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.
                                 
                              
                  
                         
                     
                     
                        A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (10). The following code numbers are to be used:
                        
                                    1.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;
                                 
                              
                                    2.
                                 
                                 
                                    the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.
                                 
                              
                  A.OT.   Other particulars concerning the holding
            
            
                         
                     
                     
                        A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:
                        
                                    0.
                                 
                                 
                                    not applicable (when no irrigation on the farm)
                                 
                              
                                    1.
                                 
                                 
                                    surface
                                 
                              
                                    2.
                                 
                                 
                                    sprinkler
                                 
                              
                                    3.
                                 
                                 
                                    drip
                                 
                              
                                    4.
                                 
                                 
                                    other
                                 
                              
                  
                         
                     
                     
                        A.OT.220.C. Livestock unit grazing days on common land: Number of livestock unit grazing days by farm animals on common land used by the holding.
                     
                  
               COLUMNS IN TABLE A
            
            Column R refers to division, column S to subdivision, column H to the serial number of the holding, column DG to degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to code.
            
               Table B
            
            
               Type of occupation
            
            
                        Category of Utilised agricultural area (UAA)
                     
                     
                        Code (*)
                     
                  
               
            
                        Group of information
                     
                     
                        Utilised Agricultural Area
                     
                  
                        
                           A
                        
                     
                  
                        
                           UO
                        
                     
                     
                        UAA for owner farming
                     
                     
                         
                     
                  
                        
                           UT
                        
                     
                     
                        UAA for tenant farming
                     
                     
                         
                     
                  
                        
                           US
                        
                     
                     
                        UAA for sharecropping or other modes
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description of categories
                     
                     
                        Group
                     
                     
                        
                           A
                        
                     
                  
                        10
                     
                     
                        UAA for owner farming
                     
                     
                        
                           UO
                        
                     
                     
                         
                     
                  
                        20
                     
                     
                        Rented UAA
                     
                     
                        
                           UT
                        
                     
                     
                         
                     
                  
                        30
                     
                     
                        Sharecropped UAA
                     
                     
                        
                           US
                        
                     
                     
                         
                     
                  Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.
            Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.
            The following groups of information and categories should be used:
            B.UO.   UAA for owner farming
            
            B.UO.10.A Utilised agricultural area (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms. Includes land leased to others ready for sowing (crop code 11300).
            B.UT.   UAA for tenant farming
            
            B.UT.20.A Utilised agricultural area (arable land, permanent grassland, permanent crops and kitchen gardens) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or utilised agricultural area held on similar terms of tenure.
            Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing should be given without specifying the area in question (table H).
            Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as land the harvest of which is bought as a standing crop.
            B.US.   UAA for sharecropping or other modes
            
            B.US.30.A Utilised agricultural area (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.
            
               COLUMNS IN TABLE B
            
            Column A refers to UAA.
            
               Table C
            
            
               Labour
            
            
                        Category of labour
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of information
                     
                     
                        General
                     
                     
                        Total work on the holding (agricultural work and work for other gainful activities (OGA) directly related to the holding)
                     
                     
                        Share of work for OGA directly related to the holding
                     
                  
                        Number of persons
                     
                     
                        Gender
                     
                     
                        Year of birth
                     
                     
                        Agricultural training of the manager
                     
                     
                        Annual time worked
                     
                     
                        Number of Annual Work Units
                     
                     
                        % of annual time worked
                     
                     
                        % of AWU
                     
                  
                        
                           P
                        
                     
                     
                        
                           G
                        
                     
                     
                        
                           B
                        
                     
                     
                        
                           T
                        
                     
                     
                        
                           Y1
                        
                     
                     
                        
                           W1
                        
                     
                     
                        
                           Y2
                        
                     
                     
                        
                           W2
                        
                     
                  
                        Integer
                     
                     
                        Enter code
                     
                     
                        Four digits
                     
                     
                        Enter code
                     
                     
                        (hours)
                     
                     
                        (AWU)
                     
                     
                        %
                     
                     
                        %
                     
                  
                        
                           UR
                        
                     
                     
                        Unpaid regular
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           UC
                        
                     
                     
                        Unpaid casual
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           PR
                        
                     
                     
                        Paid regular
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           PC
                        
                     
                     
                        Paid casual
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                     
                        Group
                     
                     
                        
                           P
                        
                     
                     
                        
                           G
                        
                     
                     
                        
                           B
                        
                     
                     
                        
                           T
                        
                     
                     
                        
                           Y1
                        
                     
                     
                        
                           W1
                        
                     
                     
                        
                           Y2
                        
                     
                     
                        
                           W2
                        
                     
                  
                        10
                     
                     
                        Holder/manager
                     
                     
                        
                           UR
                        
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                  
                        20
                     
                     
                        Holder/not manager
                     
                     
                        
                           UR
                        
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                  
                        30
                     
                     
                        Manager/not holder
                     
                     
                        
                           UR
                        
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                  
                        40
                     
                     
                        Spouse of holder
                     
                     
                        
                           UR
                        
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        50
                     
                     
                        Other
                     
                     
                        
                           UR, PR
                        
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        60
                     
                     
                        Casual
                     
                     
                        
                           UC, PC
                        
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                  
                        70
                     
                     
                        Manager
                     
                     
                        
                           PR
                        
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                         
                     
                  By labour is meant all persons who have been engaged on work on the farm during the accounting year (see hereafter). However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).
            In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.
            Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:
            
                        (a)
                     
                     
                        assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 “Contractual work”) and as a cost (table H category 1010 “Wages and social security”);
                     
                  
                        (b)
                     
                     
                        assistance given in the form of work is offset by services of a different kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H group 1020 “Contract work and machinery hire”).
                     
                  The following groups of information and categories of labour are to be distinguished:
            C.UR.   
                  Unpaid regular labour
               
            
            Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.
            A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
            The following cases or similar ones may arise:
            
                        (a)
                     
                     
                        special production conditions on the farm for which labour is not required throughout the year: e.g. olive or vine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;
                     
                  
                        (b)
                     
                     
                        absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;
                     
                  
                        (c)
                     
                     
                        joining or leaving the holding;
                     
                  
                        (d)
                     
                     
                        total cessation of work on the holding due to accidental causes (flood, fire, etc.).
                     
                  There are the following categories:
            C.UR.10.   Holder/manager
            
            Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.
            C.UR.20.   Holder/not manager
            
            Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.
            C.UR.30   Manager/not holder
            
            Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.
            C.UR.40.   Spouse(s) of holder(s)
            
            C.UR.50.   Other unpaid regular labour
            
            Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.
            C.UC.   
                  Unpaid casual labour
               
            
            C.UC.60.   Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.
            C.PR.   
                  Paid regular labour
               
            
            Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding.
            The following categories are to be shown:
            C.PR.70.   Farm manager
            
            Salaried person responsible for the day-to-day management of the holding.
            C.PR.50.   Others
            
            All regular paid labour (except for the holding’s salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.
            C.PC.   
                  Paid casual labour
               
            
            
                        C.PC.60.
                     
                     
                        Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.
                     
                  
               COLUMNS IN TABLE C
            
            
               Number of persons (column P)
            Where there are several holders, there may be more than one spouse. The number of spouses and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups “unpaid regular labour” UR or “paid regular labour” PR).
            
               Gender (column G)
            The gender should be given only the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups “regular unpaid labour” UR or “regular paid labour” PR). The gender is indicated by a code number, i.e.:
            
                        1.
                     
                     
                        male;
                     
                  
                        2.
                     
                     
                        female.
                     
                  
               Year of birth (column B)
            The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups “regular unpaid labour” UR or “regular paid labour” PR) using the four figures of the year of birth.
            
               Agricultural training of the manager (column T)
            The agricultural training should be given only the manager(s) (categories 10, 30 and 70 from groups “unpaid regular labour” UR or “paid regular labour” PR). The agricultural training is indicated by a code number, i.e.:
            
                        1.
                     
                     
                        only practical agricultural experience;
                     
                  
                        2.
                     
                     
                        basic agricultural training;
                     
                  
                        3.
                     
                     
                        full agricultural training.
                     
                  
               Annual time worked (column Y1)
            Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities. The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of a worker employed on a time basis.
            
               Total work force: number of annual units (column W1)
            Regularly employed work force is converted into annual work units. The number of annual work unit is not recorded for casual labour (both unpaid casual UC and paid casual PC labour). One annual work unit is equivalent to one person working full-time on the holding. One person cannot exceed one work unit equivalent, even if his actual working time exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding represents a fraction of an “annual unit”. The “annual work unit” of each such person is obtained by dividing his actual annual working time by the normal annual working time of a full-time worker in the region under consideration and on the same type of holding.
            In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.
            
               Share of work for other gainful activities directly related to the holding (OGA) in % of annual time worked (column Y2)
            The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid casual labour). It is optional for the spouse(s) of the holder(s), the other unpaid regular labour, and the other paid regular labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.
            
               Share of work for other gainful activities directly related to the holding (OGA) in % of annual work units (column W2)
            The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour (both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.
            
               Work on an agricultural holding
            
            Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the Other Gainful Activities (OGA) directly related to the holding:
            
                        —
                     
                     
                        Farm agricultural work
                        
                                    —
                                 
                                 
                                    financial organisation and management (farm sales and purchases, bookkeeping, etc.),
                                 
                              
                                    —
                                 
                                 
                                    work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),
                                 
                              
                                    —
                                 
                                 
                                    livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),
                                 
                              
                                    —
                                 
                                 
                                    preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,
                                 
                              
                                    —
                                 
                                 
                                    maintenance of buildings, machinery, equipment, hedges, ditches, etc.,
                                 
                              
                                    —
                                 
                                 
                                    transport for the holding and carried out by the labour force of the holding,
                                 
                              
                  
                        —
                     
                     
                        Work for the Other Gainful Activities directly related to the holding
                        
                                    —
                                 
                                 
                                    Contractual work (using production means of the holding),
                                 
                              
                                    —
                                 
                                 
                                    Tourism, accommodation and other leisure activities,
                                 
                              
                                    —
                                 
                                 
                                    Processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat …,
                                 
                              
                                    —
                                 
                                 
                                    Production of renewable energy,
                                 
                              
                                    —
                                 
                                 
                                    Forestry and wood processing,
                                 
                              
                                    —
                                 
                                 
                                    Other OGA (fur animals, care farming, handicraft, aquaculture, …).
                                 
                              
                  The following are not included in the work of the holding:
            
                        —
                     
                     
                        work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),
                     
                  
                        —
                     
                     
                        work performed for the household of the holder or manager.
                     
                  
               Table D
            
            
               Assets
            
            Structure of the table
            
                        Category of assets
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Column
                     
                  
                        Group of information
                     
                     
                        Value
                     
                  
                        
                           V
                        
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                         
                     
                  
                        
                           AD
                        
                     
                     
                        Accumulated depreciation
                     
                     
                         
                     
                  
                        
                           DY
                        
                     
                     
                        Depreciation of the current year
                     
                     
                         
                     
                  
                        
                           IP
                        
                     
                     
                        Investment/Purchase, before deduction of subsidies
                     
                     
                         
                     
                  
                        
                           S
                        
                     
                     
                        Subsidies
                     
                     
                         
                     
                  
                        
                           SA
                        
                     
                     
                        Sales
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description of categories
                     
                     
                        
                           OV
                        
                     
                     
                        
                           AD
                        
                     
                     
                        
                           DY
                        
                     
                     
                        
                           IP
                        
                     
                     
                        
                           S
                        
                     
                     
                        
                           SA
                        
                     
                     
                        
                           CV
                        
                     
                  
                        1010
                     
                     
                        Cash and equivalents
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        1020
                     
                     
                        Receivables
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        1030
                     
                     
                        Other current assets
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        1040
                     
                     
                        Inventories
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        2010
                     
                     
                        Biological assets — plants
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        3010
                     
                     
                        Agricultural land
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        3020
                     
                     
                        Land improvements
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        3030
                     
                     
                        Farm buildings
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        4010
                     
                     
                        Machinery and equipment
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        5010
                     
                     
                        Forest land including standing timber
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        7010
                     
                     
                        Intangible assets, tradable
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        7020
                     
                     
                        Intangible assets, non-tradable
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
                        8010
                     
                     
                        Other non-current assets
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  The following categories of assets shall be used:
            1010.   Cash and equivalents
            
            Cash and other assets that can be easily converted to cash.
            1020.   Receivables
            
            Short-term assets, amounts owned to the holding, normally arising from business activities.
            1030.   Other current assets
            
            Any other assets that are easily sold or expected to be paid within a year.
            1040.   Inventories
            
            Stocks of products owned by the holding that can be used either as inputs or are held for sale whether produced by the holding or purchased.
            2010.   Biological assets — plants
            
            Values of all plants that have not been harvested yet (all permanent and standing crops).
            3010.   Agricultural land
            
            Agricultural land owned by the holding.
            3020.   Land improvements
            
            Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land. The amounts entered are subject to depreciation at column DY.
            3030.   Farm buildings
            
            Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed and the amounts entered are subject to depreciation at column DY.
            4010.   Machinery and equipment
            
            Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be completed and the amounts entered are subject to depreciation at column DY.
            5010.   Forest land including standing timber
            
            Forest land in owner occupation included in the agricultural holding.
            7010.   Intangible assets — tradable
            
            All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists).
            7020.   Intangible assets — non-tradable
            
            All other intangible assets (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation at column DY.
            8010.   Other non-current assets
            
            Other long-term assets. The heading must be completed and, if applicable, the amounts of depreciation recorded at column DY.
            
               Groups of information in Table D
            
            The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are explained hereafter.
            There is only one column (V) value.
            
               Valuation methods
            
            The following valuation methods are used:
            
                        fair value less the estimate point-of-sale costs
                     
                     
                        amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction less the cost estimated to incur in relation to the sale
                     
                     
                        2010, 3010, 5010, 7010
                     
                  
                        historical cost
                     
                     
                        nominal or original cost of an asset when acquired
                     
                     
                        3020, 3030, 4010, 7020
                     
                  
                        book value
                     
                     
                        value at which an asset is carried on a balance sheet
                     
                     
                        1010, 1020, 1030, 1040, 8010
                     
                  
               D.OV.   Opening valuation
            
            Opening valuation is the value of assets at the beginning of the accounting year. For the farms present in the sample also in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.
            
               D.AD.   Accumulated depreciation
            
            Is the sum of depreciation of assets from the start of its life until the end of the previous period.
            
               D.DY.   Depreciation of the current year
            
            Systematic allocation of the depreciable amount of an asset over its useful life.
            A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission observing the same deadlines as those set for introduction of annual data.
            
               D.IP.   Investments/Purchases
            
            Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column IP.
            Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.
            Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over the expected useful life.
            The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D “ASSETS”.
            
               D.S.   Investment subsidies
            
            Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.
            
               D.SA.   Sales
            
            Total sales of assets during the accounting year.
            
               D.CV.   Closing valuation
            
            Closing valuation is the value of assets at the end of the accounting year.
            
               Comments
            
            For items 2010, 3010, 5010 and 7010 the difference between OV+IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year.
            Information about Biological assets — animals is recorded in the table J “Livestock production”.
            
               Table E
            
            
               Quotas and other rights
            
            
                        Category of quota or right
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of information
                     
                     
                        Owned quota
                     
                     
                        Rented in quota
                     
                     
                        Rented out quota
                     
                     
                        Taxes
                     
                  
                        
                           N
                        
                     
                     
                        
                           I
                        
                     
                     
                        
                           O
                        
                     
                     
                        
                           T
                        
                     
                  
                        
                           QQ
                        
                     
                     
                        Quantity at the end of the accounting year
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           QP
                        
                     
                     
                        Quota purchase
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           QS
                        
                     
                     
                        Quota sold
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           PQ
                        
                     
                     
                        Payments for quota leased or rented in quota
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           RQ
                        
                     
                     
                        Receipts from leasing or renting out quota
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           TX
                        
                     
                     
                        Taxes
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        10
                     
                     
                        Milk
                     
                  
                        20
                     
                     
                        Suckler cow premiums
                     
                  
                        30
                     
                     
                        Ewe and goat premiums
                     
                  
                        40
                     
                     
                        Sugar beet
                     
                  
                        50
                     
                     
                        Organic manure
                     
                  
                        60
                     
                     
                        Entitlements for payments under single payment scheme except special rights
                     
                  
                        70
                     
                     
                        Entitlements for special rights
                     
                  The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.
            The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D “Assets”. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.
            Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D “Assets”, H “Inputs” and/or I “Crops”.
            The following categories should be used:
            
                        10.
                     
                     
                        Milk
                     
                  
                        20.
                     
                     
                        Suckler cow premiums
                     
                  
                        30.
                     
                     
                        Ewe and she-goat premiums
                     
                  
                        40.
                     
                     
                        Sugar beet
                     
                  
                        50.
                     
                     
                        Organic manure
                     
                  
                        60.
                     
                     
                        Entitlements for payments under the single payment scheme (except special rights)
                     
                  
                        70.
                     
                     
                        Entitlements for special rights under the single payment scheme.
                     
                  The following groups of information should be used:
            
               E.QQ.   Quantity (to be recorded for columns N, I, O only)
            The units to be used are:
            
                        —
                     
                     
                        Categories 10 and 40 (milk and sugar beet): quintals,
                     
                  
                        —
                     
                     
                        Categories 20 and 30 (suckler cow premiums and ewe and goat premiums): number of basics units of premium,
                     
                  
                        —
                     
                     
                        Category 50 (organic manure): number of animals converted in standard units,
                     
                  
                        —
                     
                     
                        Category 60 (single payment scheme except special rights): number of entitlements/ares,
                     
                  
                        —
                     
                     
                        Category 70 (special right under the single payment scheme): number of entitlements.
                     
                  
               E.QP.   Quota purchased (to be recorded for column N only)
            The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
            
               E.QS.   Quota sold (to be recorded for column N only)
            The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
            
               E.OV.   Opening valuation (to be recorded for column N only)
            The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.
            
               E.CV.   Closing valuation (to be recorded for column N only)
            The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.
            
               E.PQ.   Payments for quota leased or rented in quota (to be recorded for column I only)
            Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H “Inputs”.
            
               E.RQ.   Receipts from leasing or renting out quota (to be recorded for column O only)
            Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (Other products and receipts) in Table I “Crops”.
            
               E.TX.   Taxes, additional levy (column T)
            Category 10 (Milk): additional levy on milk due on the production for the accounting year, otherwise the amount paid.
            
               COLUMNS IN TABLE E
            
            Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.
            
               Table F
            
            
               Debts
            
            Structure of the table
            
                        Category of debts
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of information
                     
                     
                        Short term
                     
                     
                        Long-term
                     
                  
                        
                           S
                        
                     
                     
                        
                           L
                        
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description of categories
                     
                     
                        
                           S
                        
                     
                     
                        
                           L
                        
                     
                  
                        1010
                     
                     
                        Commercial standard
                     
                     
                         
                     
                     
                         
                     
                  
                        1020
                     
                     
                        Commercial special
                     
                     
                         
                     
                     
                         
                     
                  
                        1030
                     
                     
                        Family/private loans
                     
                     
                         
                     
                     
                         
                     
                  
                        2010
                     
                     
                        Payables
                     
                     
                         
                     
                     
                        —
                     
                  
                        3000
                     
                     
                        Other liabilities
                     
                     
                         
                     
                     
                         
                     
                  The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.
            The following categories should be used:
            
                         
                     
                     
                        1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
                     
                  
                         
                     
                     
                        1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).
                     
                  
                         
                     
                     
                        1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
                     
                  
                         
                     
                     
                        2010. Payables — amounts owed to suppliers.
                     
                  
                         
                     
                     
                        3000. Other liabilities – liabilities other than loans or payables.
                     
                  Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
            There are two columns: (S) short-term liabilities and (L) long-term liabilities:
            Short-term liabilities— debt and other liabilities in respect of the holding due in less than one year.
            Long-term liabilities— debt and other liabilities in respect of the holding for duration of one year and over.
            
               Table G
            
            
               Value added tax (VAT)
            
            Structure of the table
            
                        Category of VAT systems
                     
                     
                        Code (*)
                     
                     
                         
                     
                     
                         
                     
                  
                        Group of information
                     
                     
                        VAT system
                     
                     
                        balance non-investments transactions
                     
                     
                        balance investment transactions
                     
                  
                        
                           C
                        
                     
                     
                        
                           NI
                        
                     
                     
                        
                           I
                        
                     
                  
                        
                           VA
                        
                     
                     
                        VAT systems in the farm
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description of categories
                     
                  
                        1010
                     
                     
                        Main VAT system in the farm
                     
                  
                        1020
                     
                     
                        Minority VAT system in the farm
                     
                  
               
            
                        List of VAT systems for both categories
                     
                     
                        
                           C
                        
                     
                     
                        
                           NI
                        
                     
                     
                        
                           I
                        
                     
                  
                        Normal VAT system
                     
                     
                        1
                     
                     
                        —
                     
                     
                        —
                     
                  
                        Partial offsetting system
                     
                     
                        2
                     
                     
                         
                     
                     
                         
                     
                  Data in monetary terms in the farm return are expressed exclusive of VAT.
            The following details on VAT should be provided as categories:
            1010.   Main VAT system in the farm
            
            1.   Normal VAT system— the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.
            2.   Partial offsetting system— the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.
            1020.   Minority VAT system in the farm
            
            Codes as defined for the main VAT system.
            There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.
            For the normal VAT system only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance non-investments transactions and VAT balance investment transactions have to be provided.
            When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.
            
               Table H
            
            
               Inputs
            
            Structure of the table
            
                        Category of inputs
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of information
                     
                     
                        Value
                     
                     
                        Quantity
                     
                  
                        
                           V
                        
                     
                     
                        
                           Q
                        
                     
                  
                        
                           LM
                        
                     
                     
                        Labour and machinery costs and inputs
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SL
                        
                     
                     
                        Specific livestock costs
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SC
                        
                     
                     
                        Specific crop costs and inputs
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           OS
                        
                     
                     
                        Specific costs for other gainful activities
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FO
                        
                     
                     
                        Farming overheads
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Group
                     
                     
                        Description of categories
                     
                     
                        
                           V
                        
                     
                     
                        
                           Q
                        
                     
                  
                        1010
                     
                     
                        
                           LM
                        
                     
                     
                        Wages and social security costs for paid labour
                     
                     
                         
                     
                     
                        —
                     
                  
                        1020
                     
                     
                        
                           LM
                        
                     
                     
                        Contract work and machinery hire
                     
                     
                         
                     
                     
                        —
                     
                  
                        1030
                     
                     
                        
                           LM
                        
                     
                     
                        Current upkeep of machinery and equipment
                     
                     
                         
                     
                     
                        —
                     
                  
                        1040
                     
                     
                        
                           LM
                        
                     
                     
                        Motor fuels and lubricants
                     
                     
                         
                     
                     
                        —
                     
                  
                        1050
                     
                     
                        
                           LM
                        
                     
                     
                        Car expenses
                     
                     
                         
                     
                     
                        —
                     
                  
                        2010
                     
                     
                        
                           SL
                        
                     
                     
                        Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
                     
                     
                         
                     
                     
                        —
                     
                  
                        2020
                     
                     
                        
                           SL
                        
                     
                     
                        Purchased coarse fodder for grazing stock (equines, ruminants)
                     
                     
                         
                     
                     
                        —
                     
                  
                        2030
                     
                     
                        
                           SL
                        
                     
                     
                        Purchased feedstuffs for pigs
                     
                     
                         
                     
                     
                        —
                     
                  
                        2040
                     
                     
                        
                           SL
                        
                     
                     
                        Purchased feedstuffs for poultry and other small animals
                     
                     
                         
                     
                     
                        —
                     
                  
                        2050
                     
                     
                        
                           SL
                        
                     
                     
                        Farm-produced feedstuffs for grazing stock (equines, ruminants)
                     
                     
                         
                     
                     
                        —
                     
                  
                        2060
                     
                     
                        
                           SL
                        
                     
                     
                        Farm-produced feedstuffs for pigs
                     
                     
                         
                     
                     
                        —
                     
                  
                        2070
                     
                     
                        
                           SL
                        
                     
                     
                        Farm-produced feedstuffs for poultry and other small animals
                     
                     
                         
                     
                     
                        —
                     
                  
                        2080
                     
                     
                        
                           SL
                        
                     
                     
                        Veterinary expenses
                     
                     
                         
                     
                     
                        —
                     
                  
                        2090
                     
                     
                        
                           SL
                        
                     
                     
                        Other specific livestock costs
                     
                     
                         
                     
                     
                        —
                     
                  
                        3010
                     
                     
                        
                           SC
                        
                     
                     
                        Seeds and seedlings purchased
                     
                     
                         
                     
                     
                        —
                     
                  
                        3020
                     
                     
                        
                           SC
                        
                     
                     
                        Seeds and seedlings produced and used on the farm
                     
                     
                         
                     
                     
                        —
                     
                  
                        3030
                     
                     
                        
                           SC
                        
                     
                     
                        Fertilisers and soil improvers
                     
                     
                         
                     
                     
                        —
                     
                  
                        3031
                     
                     
                        
                           SC
                        
                     
                     
                        Quantity of N used in mineral fertilisers
                     
                     
                        —
                     
                     
                         
                     
                  
                        3032
                     
                     
                        
                           SC
                        
                     
                     
                        Quantity of P2O5 used in mineral fertilisers
                     
                     
                        —
                     
                     
                         
                     
                  
                        3033
                     
                     
                        
                           SC
                        
                     
                     
                        Quantity of K2O used in mineral fertilisers
                     
                     
                        —
                     
                     
                         
                     
                  
                        3034
                     
                     
                        
                           SC
                        
                     
                     
                        Purchased manure
                     
                     
                         
                     
                     
                        —
                     
                  
                        3040
                     
                     
                        
                           SC
                        
                     
                     
                        Crop protection products
                     
                     
                         
                     
                     
                        —
                     
                  
                        3090
                     
                     
                        
                           SC
                        
                     
                     
                        Other specific crop costs
                     
                     
                         
                     
                     
                        —
                     
                  
                        4010
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for forestry and wood processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4020
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for crop processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4030
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for cow’s milk processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4040
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for buffalo’s milk processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4050
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for sheep’s milk processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4060
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for goat’s milk processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4070
                     
                     
                        
                           OS
                        
                     
                     
                        Specific costs for meat processing and other animal products processing
                     
                     
                         
                     
                     
                        —
                     
                  
                        4090
                     
                     
                        
                           OS
                        
                     
                     
                        Other specific costs for other gainful activities
                     
                     
                         
                     
                     
                        —
                     
                  
                        5010
                     
                     
                        
                           FO
                        
                     
                     
                        Current upkeep of land improvements and buildings
                     
                     
                         
                     
                     
                        —
                     
                  
                        5020
                     
                     
                        
                           FO
                        
                     
                     
                        Electricity
                     
                     
                         
                     
                     
                        —
                     
                  
                        5030
                     
                     
                        
                           FO
                        
                     
                     
                        Heating fuels
                     
                     
                         
                     
                     
                        —
                     
                  
                        5040
                     
                     
                        
                           FO
                        
                     
                     
                        Water
                     
                     
                         
                     
                     
                        —
                     
                  
                        5051
                     
                     
                        
                           FO
                        
                     
                     
                        Agricultural insurance
                     
                     
                         
                     
                     
                        —
                     
                  
                        5055
                     
                     
                        
                           FO
                        
                     
                     
                        Other farm insurance
                     
                     
                         
                     
                     
                        —
                     
                  
                        5061
                     
                     
                        
                           FO
                        
                     
                     
                        Taxes and other dues
                     
                     
                         
                     
                     
                        —
                     
                  
                        5062
                     
                     
                        
                           FO
                        
                     
                     
                        Taxes on land and buildings
                     
                     
                         
                     
                     
                        —
                     
                  
                        5070
                     
                     
                        
                           FO
                        
                     
                     
                        Rent paid, total
                     
                     
                         
                     
                     
                        —
                     
                  
                        5071
                     
                     
                        
                           FO
                        
                     
                     
                        Rent paid for land
                     
                     
                         
                     
                     
                        —
                     
                  
                        5080
                     
                     
                        
                           FO
                        
                     
                     
                        Interest and financial charges paid
                     
                     
                         
                     
                     
                        —
                     
                  
                        5090
                     
                     
                        
                           FO
                        
                     
                     
                        Other farming overheads
                     
                     
                         
                     
                     
                        —
                     
                  Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the “consumption” of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the “consumption” of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
            In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.
            Where the costs indicated are for the total “consumption” of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.
            When the holding’s production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding’s tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I “Crops” with the category of crop code 90900 (“Other”).
            The costs relating to “consumption” of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D “Assets”.
            Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm’s accounts.
            Receipts from resale of purchased supplies are to be deducted from corresponding inputs.
            Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M “Subsidies” (see instructions regarding those codes). Investment grants and subsidies are shown in table D “Assets”.
            Costs also include any expenditure on purchases relating to each cost item.
            Inputs are classified as follows:
            1010.   Wages and social security costs for paid labour
            
            This item includes the following:
            
                        —
                     
                     
                        salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
                     
                  
                        —
                     
                     
                        salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
                     
                  
                        —
                     
                     
                        bonuses for productivity or qualifications, gifts, gratuities, share of profits,
                     
                  
                        —
                     
                     
                        other expenditure associated with labour (recruitment expenses),
                     
                  
                        —
                     
                     
                        social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
                     
                  
                        —
                     
                     
                        occupational accident insurance.
                     
                  The holder’s personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
            The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.
            Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code “Other farming overheads”.
            1020.   Contract work and machinery hire
            
            This item includes the following:
            
                        —
                     
                     
                        total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 “Crop protection products”),
                     
                  
                        —
                     
                     
                        cost of hiring machines operated by the farm’s labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040 “Motor fuels and lubricants”,
                     
                  
                        —
                     
                     
                        cost of leasing machines operated by the farm’s labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 “Current upkeep of machinery and equipment” and 1040 “Motor fuels and lubricants”).
                     
                  1030.   Current upkeep of machinery and equipment
            
            Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances (payment of mechanic, cost of replacement parts, etc.).
            This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050). Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090 “Other specific livestock costs”.
            Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this code (see also instructions on depreciation in Table D “Assets”).
            1040.   Motor fuels and lubricants
            
            This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050).
            Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:
            
                        1040.
                     
                     
                        “Motor fuels and lubricants”.
                     
                  
                        5030.
                     
                     
                        “Heating fuels”.
                     
                  1050.   Car expenses
            
            Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.
            
               
                  Feedstuffs
               
            
            Used feedstuffs are divided into those purchased and those produced on the farm.
            The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased feedstuffs.
            Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).
            The code 2010 “Purchased concentrated feedstuffs for grazing stock (equines, ruminants)” includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedstuffs.
            Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under code 1020 “Contract work and machinery hire”.
            Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account). Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.
            The following breakdown is to be given:
            
                         
                     
                     
                        
                           Purchased feedstuffs:
                        
                        
                                     
                                 
                                 
                                    
                                       2010 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
                                    
                                 
                              
                                     
                                 
                                 
                                    
                                       2020 Purchased coarse fodder for grazing stock (equines, ruminants)
                                    
                                 
                              
                                     
                                 
                                 
                                    
                                       2030 Purchased feedstuffs for pigs
                                    
                                 
                              
                                     
                                 
                                 
                                    
                                       2040 Purchased feedstuffs for poultry and other small animals
                                    
                                 
                              
                  
                         
                     
                     
                        
                           Farm-produced feedstuffs used on farms:
                        
                        
                                     
                                 
                                 
                                    
                                       2050 Farm-produced feedstuffs for grazing stock (equines, ruminants)
                                    
                                 
                              
                                     
                                 
                                 
                                    
                                       2060 Farm-produced feedstuffs for pigs
                                    
                                 
                              
                                     
                                 
                                 
                                    
                                       2070 Farm-produced feedstuffs for poultry and other small animals
                                    
                                 
                              
                  2080.   Veterinary expenses
            
            Cost of veterinary fees and medicines.
            2090.   Other specific livestock costs
            
            All expenditure relating directly to livestock production for which there is no separate provision in the other Table H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith. It excludes specific costs of animal products processing recorded under codes 4030 to 4070 of table H.
            3010.   Seeds and seedlings purchased
            
            All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010 “Biological assets — plants” or under Table D code 5010 “Forest land including standing timber”. However the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010 “Specific costs for forestry and wood processing”.
            The costs of processing the seeds (sorting, disinfection) are also included under this code.
            3020.   Seeds and seedlings produced and used on the farm
            
            All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.
            3030.   Fertilisers and soil improvers
            
            All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).
            Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010 “Specific costs for forestry and wood processing”.
            3031.   Quantity of nitrogen (N) in mineral fertilisers used
            
            Total quantity (weight) of nitrogen in terms of N in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their N content.
            3032.   Quantity of phosphorus (P2O5) in mineral fertilisers used
            
            Total quantity (weight) of phosphorus in terms of P2O5 in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their P2O5 content.
            3033.   Quantity of potassium (K2O) in mineral fertilisers used
            
            Total quantity (weight) of potassium in terms of K2O in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their K2O content.
            3034.   Purchased manure
            
            Value of purchased manure.
            3040.   Crop protection products
            
            All material for the protection of crops and plants against pests and diseases, predators, bad weather, etc. (insecticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the crop protection operations are carried out by a contractor and if the cost of the protection materials used is not separately known, the total should be entered under code 1020 “Contract work and machinery hire”.
            Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010 “Specific costs for forestry and wood processing”.
            3090.   Other specific crop costs
            
            All costs having a direct connection with crop production (including permanent meadows and grassland) for which there is no separate provision in the other cost items: packing and binding materials, string and rope, cost of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preservation of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less than one year to grow marketable crops, supplies of grapes and olives processed on the holding, etc. Excludes specific costs for processing of crops other than grapes and olives, which should be recorded under code 4020. Includes also short-term rent of buildings used for marketable crops.
            4010.   Specific costs for forestry and wood processing
            
            Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4020.   Specific costs for crop processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of crop processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4030.   Specific costs for cow’s milk processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific cow’s milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4040.   Specific costs for buffalo’s milk processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of buffalo’s milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4050.   Specific costs for sheep’s milk processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of sheep’s milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4060.   Specific costs for goat’s milk processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of goat’s milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4070.   Specific costs for meat processing and other animal products processing
            
            Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of processing meat or other animal products not mentioned under codes 4030 to 4060 (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            4090.   Other specific costs for other gainful activities
            
            Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.
            5010.   Current upkeep of land improvements and buildings
            
            Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.
            The purchase of building materials for new investments should be entered under the appropriate codes in the “Investment/Purchase” group of information of Table D “Assets”.
            The cost of major repairs to buildings which increases their value (major maintenance) is not included under this code. These costs are shown as investment in Table D code 3030 “Farm buildings”.
            5020.   Electricity
            
            Total consumption of electricity for farm business use.
            5030.   Heating fuels
            
            Total consumption of heating fuels for farm business use including the heating of glasshouses.
            5040.   Water
            
            Cost of connection to the mains and consumption of water for all farm purposes including irrigation. The costs of using farm-owned water equipment are to be entered in the appropriate codes: depreciation of machinery and equipment, current upkeep of machinery and equipment, motor fuels, electricity.
            5051.   Agricultural insurance
            
            The cost of insurance of agricultural production income or any of its components, including insurance against death of livestock and damage to crops, etc.
            5055.   Other farm insurance
            
            All insurance premiums covering other farm risks (except agricultural), such as the holder’s third-party liability, fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table. It includes insurance premiums for the buildings.
            5061.   Farm taxes and other dues
            
            All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the holder are not to be counted as farm costs.
            5062.   Taxes and other charges on land and buildings
            
            Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.
            5070.   Rent paid
            
            Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas not attached to land should also be entered in Table E.
            5071.   Of which rent paid for land
            
            5080.   Interest and financial charges paid
            
            Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.
            Subsidies on interest are not deducted but are entered in Table M under code 3550.
            5090.   Other farming overheads
            
            All other farming costs not mentioned under the preceding codes (accountants’ fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).
            
               Table I
            
            
               Crops
            
            Structure of the table:
            
                        Category of crop
                     
                     
                        Code (*)
                     
                     
                         
                     
                  
                        Type of crop
                     
                     
                        Code (**)
                     
                  
                        Missing data
                     
                     
                        Code (***)
                     
                  
                        Group of information
                     
                     
                        Columns
                     
                  
                        Total area
                     
                     
                        of which is irrigated
                     
                     
                        of which is used for energy crops
                     
                     
                        of which is used for GMO
                     
                     
                        Quantity
                     
                     
                        Value
                     
                  
                        
                           TA
                        
                     
                     
                        
                           IR
                        
                     
                     
                        
                           EN
                        
                     
                     
                        
                           GM
                        
                     
                     
                        
                           Q
                        
                     
                     
                        
                           V
                        
                     
                  
                        
                           A
                        
                     
                     
                        Area
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           PR
                        
                     
                     
                        Production
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           SA
                        
                     
                     
                        Sales
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FC
                        
                     
                     
                        Farm household consumption and benefits in kind
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           FU
                        
                     
                     
                        Farm use
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                        —
                     
                     
                         
                     
                  For the category of crop, the following codes should be used:
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        Cereals for the production of grain (including seeds)
                     
                  
                        10110
                     
                     
                        Common wheat and spelt
                     
                  
                        10120
                     
                     
                        Durum wheat
                     
                  
                        10130
                     
                     
                        Rye
                     
                  
                        10140
                     
                     
                        Barley
                     
                  
                        10150
                     
                     
                        Oats
                     
                  
                        10160
                     
                     
                        Grain maize
                     
                  
                        10170
                     
                     
                        Rice
                     
                  
                        10190
                     
                     
                        Other cereals for the production of grain
                     
                  
                        Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)
                     
                  
                        10210
                     
                     
                        Peas, field beans and sweet lupines
                     
                  
                        10220
                     
                     
                        Lentils, chickpeas and vetches
                     
                  
                        10290
                     
                     
                        Other protein crops
                     
                  
                        10300
                     
                     
                        Potatoes (including early potatoes and seed potatoes)
                     
                  
                        10310
                     
                     
                        Potatoes for starch
                     
                  
                        10390
                     
                     
                        Other potatoes
                     
                  
                        10400
                     
                     
                        Sugar beet (excluding seed)
                     
                  
                        10500
                     
                     
                        Fodder roots and brassicas (excluding seed)
                     
                  
                        Industrial crops
                     
                  
                        10601
                     
                     
                        Tobacco
                     
                  
                        10602
                     
                     
                        Hops
                     
                  
                        10603
                     
                     
                        Cotton
                     
                  
                        10604
                     
                     
                        Rape and turnip rape
                     
                  
                        10605
                     
                     
                        Sunflower
                     
                  
                        10606
                     
                     
                        Soya
                     
                  
                        10607
                     
                     
                        Linseed (oil flax)
                     
                  
                        10608
                     
                     
                        Other oil seed crops
                     
                  
                        10609
                     
                     
                        Flax
                     
                  
                        10610
                     
                     
                        Hemp
                     
                  
                        10611
                     
                     
                        Other fibre plants
                     
                  
                        10612
                     
                     
                        Aromatic plants, medical and culinary plants
                     
                  
                        10613
                     
                     
                        Sugar cane
                     
                  
                        10690
                     
                     
                        Other industrial crops not mentioned elsewhere
                     
                  
                        Fresh vegetables, melons and strawberries of which:
                     
                  
                        Fresh vegetables, melons and strawberries – Outdoor or under low (not accessible) protective cover
                     
                  
                        10711
                     
                     
                        Fresh vegetables, melons and strawberries – Open field
                     
                  
                        10712
                     
                     
                        Fresh vegetables, melons and strawberries – Market gardening
                     
                  
                        10720
                     
                     
                        Fresh vegetables, melons and strawberries – Under glass or under other (accessible) protective cover
                     
                  
                        Details for all sub-categories of “fresh vegetables, melons and strawberries”:
                     
                  
                        10731
                     
                     
                        Cauliflower and broccoli
                     
                  
                        10732
                     
                     
                        Lettuce
                     
                  
                        10733
                     
                     
                        Tomatoes
                     
                  
                        10734
                     
                     
                        Sweet corn
                     
                  
                        10735
                     
                     
                        Onions
                     
                  
                        10736
                     
                     
                        Garlic
                     
                  
                        10737
                     
                     
                        Carrots
                     
                  
                        10738
                     
                     
                        Strawberries
                     
                  
                        10739
                     
                     
                        Melons
                     
                  
                        10790
                     
                     
                        Other vegetables
                     
                  
                        Flowers and ornamental plants (excluding nurseries)
                     
                  
                        10810
                     
                     
                        Flowers and ornamental plants – Outdoor or under low (not accessible) protective cover
                     
                  
                        10820
                     
                     
                        Flowers and ornamental plants – Under glass or under other (accessible) protective cover
                     
                  
                        Details for all sub-categories of “Flowers and ornamental plants (excluding nurseries)”:
                     
                  
                        10830
                     
                     
                        Flower bulbs, corms and tubers.
                     
                  
                        10840
                     
                     
                        Cut flowers and flower buds
                     
                  
                        10850
                     
                     
                        Flowering and ornamental plants.
                     
                  
                        Plants harvested green
                     
                  
                        10910
                     
                     
                        Temporary grass
                     
                  
                        Other plants harvested green:
                     
                  
                        10921
                     
                     
                        Green maize
                     
                  
                        10922
                     
                     
                        Leguminous plants
                     
                  
                        10923
                     
                     
                        Other plants harvested green but not mentioned elsewhere
                     
                  
                        11000
                     
                     
                        Arable land seed and seedlings
                     
                  
                        11100
                     
                     
                        Other arable land crops
                     
                  
                        Fallow land
                     
                  
                        11210
                     
                     
                        Fallow land without any subsidies
                     
                  
                        11220
                     
                     
                        Fallow land subject to the payment of subsidies, with no economic use
                     
                  
                        11300
                     
                     
                        Land ready for sowing leased to others, including land made available to employees as a benefit in kind.
                     
                  
                        20000
                     
                     
                        Kitchen gardens
                     
                  
                        Permanent grassland
                     
                  
                        30100
                     
                     
                        Pasture and meadow, excluding rough grazings
                     
                  
                        30200
                     
                     
                        Rough grazings
                     
                  
                        30300
                     
                     
                        Permanent grassland no longer used for production purposes and eligible for the payment of subsidies
                     
                  
                        Permanent crops
                     
                  
                        Fruit species, of which:
                     
                  
                        40111
                     
                     
                        Apples
                     
                  
                        40112
                     
                     
                        Pears
                     
                  
                        40113
                     
                     
                        Peaches and nectarines
                     
                  
                        40114
                     
                     
                        Other fruit of temperate zones
                     
                  
                        40115
                     
                     
                        Fruit of subtropical or tropical zones
                     
                  
                        40120
                     
                     
                        Berry species
                     
                  
                        40130
                     
                     
                        Nuts
                     
                  
                        Citrus plantations
                     
                  
                        40210
                     
                     
                        Oranges
                     
                  
                        40220
                     
                     
                        Tangerines, mandarins, clementines and similar small fruit
                     
                  
                        40230
                     
                     
                        Lemons
                     
                  
                        40290
                     
                     
                        Other citrus fruit
                     
                  
                        Olive plantations
                     
                  
                        40310
                     
                     
                        Table olives
                     
                  
                        40320
                     
                     
                        Olives for oil production (sold in the form of fruit)
                     
                  
                        40330
                     
                     
                        Olive oil
                     
                  
                        40340
                     
                     
                        Olive by-products
                     
                  
                        Vineyards
                     
                  
                        40411
                     
                     
                        Quality wine with protected designation of origin (PDO)
                     
                  
                        40412
                     
                     
                        Quality wine with protected geographical indication (PGI)
                     
                  
                        40420
                     
                     
                        Other wines
                     
                  
                        40430
                     
                     
                        Table grapes
                     
                  
                        40440
                     
                     
                        Raisins
                     
                  
                        40451
                     
                     
                        Grapes for quality wine with protected designation of origin (PDO)
                     
                  
                        40452
                     
                     
                        Grapes for quality wine with protected geographical indication (PGI)
                     
                  
                        40460
                     
                     
                        Grapes for other wines
                     
                  
                        40470
                     
                     
                        Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm
                     
                  
                        40480
                     
                     
                        Vine by-products (marc, lees)
                     
                  
                        40500
                     
                     
                        Nurseries
                     
                  
                        40600
                     
                     
                        Other permanent crops
                     
                  
                        40610
                     
                     
                        of which Christmas trees
                     
                  
                        40700
                     
                     
                        Permanent crops under glass
                     
                  
                        40800
                     
                     
                        Growth of young plantations
                     
                  
                        Other land
                     
                  
                        50100
                     
                     
                        Unutilised agricultural land
                     
                  
                        50200
                     
                     
                        Wooded area
                     
                  
                        50210
                     
                     
                        of which short rotation coppices
                     
                  
                        50900
                     
                     
                        Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.)
                     
                  
                        60000
                     
                     
                        Mushrooms
                     
                  
                        Other products and receipts
                     
                  
                        90100
                     
                     
                        Receipts from renting out agricultural land
                     
                  
                        90200
                     
                     
                        Compensation by crop insurance not allocable to specific crops
                     
                  
                        90300
                     
                     
                        Crop by-products other than from olives and vine
                     
                  
                        90310
                     
                     
                        Straw
                     
                  
                        90320
                     
                     
                        Sugar beet tops
                     
                  
                        90330
                     
                     
                        Other by-products
                     
                  
                        90900
                     
                     
                        Other
                     
                  The types of crop codes are to be selected form the list below:
            
                        Code (**)
                     
                     
                        Description
                     
                  
                        0
                     
                     
                        
                           Not applicable: this code is to be used in the case of processed products, stocks and by-products.
                     
                  
                        1
                     
                     
                        
                           Field scale crops — main crop, combined crop: field scale main- and combined crops comprise:
                        
                                    —
                                 
                                 
                                    single crops, i.e. crops which are the only ones grown on a given area during the accounting year,
                                 
                              
                                    —
                                 
                                 
                                    mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product,
                                 
                              
                                    —
                                 
                                 
                                    crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground,
                                 
                              
                                    —
                                 
                                 
                                    crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each,
                                 
                              
                                    —
                                 
                                 
                                    fresh vegetables, melons and strawberries grown in open field.
                                 
                              
                  
                        2
                     
                     
                        
                           Field scale crops — follow up crop(s): field scale follow up crops comprise crops grown in succession during the accounting year on a given area and not regarded as main crops.
                     
                  
                        3
                     
                     
                        
                           Open ground market garden crops and flowers: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants.
                     
                  
                        4
                     
                     
                        
                           Crops under accessible protective cover: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter.
                     
                  The missing data codes are to be selected form the list below:
            
                        Code (***)
                     
                     
                        Description
                     
                  
                        0
                     
                     
                        
                           No data missing
                        
                     
                  
                        1
                     
                     
                        
                           No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis, and in the case of production obtained by processing crop products.
                     
                  
                        2
                     
                     
                        
                           No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated.
                     
                  
                        3
                     
                     
                        
                           No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract.
                     
                  
                        4
                     
                     
                        
                           No entry area and production: this code should be entered when area and actual production are missing.
                     
                  The information on crop production during the accounting year is to be recorded in the format of Table I “Crops”. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.
            Detailed information concerning potatoes (codes 10310, 10390), fresh vegetables, melons and strawberries (codes 10731, 10732, 10733, 10734, 10735, 10736, 10737, 10738, 10739, 10790), flowers and ornamental plants (codes 10830, 10840, 10850) and crop by-products other than from olives and vine (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts.
            
               GROUPS OF INFORMATION IN TABLE I
            
            Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).
            Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:
            
               I.A   Area
            
            For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.
            
               I.OV   Opening valuation
            
            For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
            
               I.CV   Closing valuation
            
            For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
            
               I.PR   Production
            
            For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).
            These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.
            
               I.SA   Total sales
            
            For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but should be recorded in table H “Inputs”.
            
               I.FC   Farm household consumption and benefits in kind
            
            For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder’s household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.
            
               I.FU   Farm use
            
            For the group of information farm use (FU) the farm-gate value (V) of the holding’s products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded. This includes:
            
                        —
                     
                     
                        animal feed:
                        the farm-gate value of the holding’s saleable products (products which are currently marketable) used during the year as animal feed. The holding’s straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the “farm-gate” selling price,
                     
                  
                        —
                     
                     
                        seeds:
                        the farm-gate value of saleable farm products used as seed for crops during the year,
                     
                  
                        —
                     
                     
                        other farm use (including products from the holding used for the preparation of meals for holidaymakers).
                     
                  
               Table J
            
            
               Livestock production
            
            Structure of the table
            
                        Category of livestock
                     
                     
                        Code (*)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of Information
                     
                     
                        Average number
                     
                     
                        Number
                     
                     
                        Value
                     
                  
                        
                           A
                        
                     
                     
                        
                           N
                        
                     
                     
                        
                           V
                        
                     
                  
                        
                           AN
                        
                     
                     
                        Average number
                     
                     
                         
                     
                     
                        —
                     
                     
                        —
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           PU
                        
                     
                     
                        Purchases
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SA
                        
                     
                     
                        Total Sales
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SS
                        
                     
                     
                        Sales for slaughtering
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SR
                        
                     
                     
                        Sales for further rearing/breeding
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           SU
                        
                     
                     
                        Sales with unknown destination
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FC
                        
                     
                     
                        Farmhouse consumption
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FU
                        
                     
                     
                        Farm use
                     
                     
                        —
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        100
                     
                     
                        Equidae
                     
                  
                        210
                     
                     
                        Bovine animals, under one year old, male and female
                     
                  
                        220
                     
                     
                        Bovine animals, one but less than two years old, male
                     
                  
                        230
                     
                     
                        Bovine animals, one but less than two years old, female
                     
                  
                        240
                     
                     
                        Male bovine animals, two years old and over
                     
                  
                        251
                     
                     
                        Breeding heifers
                     
                  
                        252
                     
                     
                        Heifers for fattening
                     
                  
                        261
                     
                     
                        Dairy cows
                     
                  
                        262
                     
                     
                        Buffalo cows
                     
                  
                        269
                     
                     
                        Other cows
                     
                  
                        311
                     
                     
                        Ewes, Breeding females
                     
                  
                        319
                     
                     
                        Other sheep
                     
                  
                        321
                     
                     
                        Goats, breeding females
                     
                  
                        329
                     
                     
                        Other goats
                     
                  
                        410
                     
                     
                        Piglets having a live weight of under 20 kilograms
                     
                  
                        420
                     
                     
                        Breeding sows weighing 50 kilograms and over
                     
                  
                        491
                     
                     
                        Pigs for fattening
                     
                  
                        499
                     
                     
                        Other pigs
                     
                  
                        510
                     
                     
                        Poultry — broilers
                     
                  
                        520
                     
                     
                        Laying hens
                     
                  
                        530
                     
                     
                        Other poultry
                     
                  
                        610
                     
                     
                        Rabbits, breeding females
                     
                  
                        699
                     
                     
                        Other rabbits
                     
                  
                        700
                     
                     
                        Bees
                     
                  
                        900
                     
                     
                        Other animals
                     
                  
               Categories of livestock
            
            The following categories of stock should be distinguished:
            
                        100.
                     
                     
                        Equidae
                        Includes also race- and riding horses, donkeys, mules, hinnies etc.
                     
                  
                        210.
                     
                     
                        Bovine animals, under one year old, male and female
                     
                  
                        220.
                     
                     
                        Bovine animals, one but less than two years old, male
                     
                  
                        230.
                     
                     
                        Bovine animals, one but less than two years old, female
                        Excluding female bovine animals which have calved.
                     
                  
                        240.
                     
                     
                        Male bovine animals, two years old and over
                     
                  
                        251.
                     
                     
                        Breeding heifers
                        Female bovine animals two years old or more which have not yet calved and which are intended for breeding.
                     
                  
                        252.
                     
                     
                        Heifers for fattening
                        Female bovine animals two years old or more which have not yet calved and which are not intended for breeding.
                     
                  
                        261.
                     
                     
                        Dairy cows
                        Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.
                     
                  
                        262.
                     
                     
                        Buffalo cows
                        Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows.
                     
                  
                        269.
                     
                     
                        Other cows
                        
                                    1.
                                 
                                 
                                    Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.
                                 
                              
                                    2.
                                 
                                 
                                    Cows for work.
                                 
                              
                                    3.
                                 
                                 
                                    Non-dairy cull cows (whether or not fattened before slaughter).
                                 
                              
                  Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and female buffaloes.
            
                        311.
                     
                     
                        Ewes, Breeding females
                        Ewes one year old or more intended for breeding.
                     
                  
                        319.
                     
                     
                        Other sheep
                        Sheep of all ages excluding ewes.
                     
                  
                        321.
                     
                     
                        Goats, breeding females
                     
                  
                        329.
                     
                     
                        Other goats
                        Goats other than breeding females.
                     
                  
                        410.
                     
                     
                        Piglets having a live weight of under 20 kilograms
                        Piglets of less than 20 kg live weight.
                     
                  
                        420.
                     
                     
                        Breeding sows weighing 50 kilograms and over
                        Breeding sows of 50 kg or more excluding cull sows (see category 499 “Other pigs”).
                     
                  
                        491.
                     
                     
                        Pigs for fattening
                        Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 “Other pigs”).
                     
                  
                        499.
                     
                     
                        Other pigs
                        Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).
                     
                  
                        510.
                     
                     
                        Poultry — broilers
                        Table chickens. Excluding laying hens and cull hens. Not including chicks.
                     
                  
                        520.
                     
                     
                        Laying hens
                        Including pullets, laying hens, cull hens and breeding cocks for laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.
                     
                  
                        530.
                     
                     
                        Other poultry
                        Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding for laying hens). Includes breeding females. Not including chicks.
                     
                  
                        610.
                     
                     
                        Rabbits, breeding females
                     
                  
                        699.
                     
                     
                        Other rabbits
                     
                  
                        700.
                     
                     
                        Bees
                        To be indicated in number of occupied hives.
                     
                  
                        900.
                     
                     
                        Other animals
                        Includes chicks, deer, bison and fish. Includes also ponies and other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).
                     
                  
               GROUPS OF INFORMATION IN TABLE J
            
            
               J.AN.   Average number (to be recorded for column A only)
            Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.
            The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.
            
               Average Number (column A)
            The average number is expressed to two decimal places.
            This information should not be provided for the other animals (category 900).
            
               J.OV   Opening valuation
            
            Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.
            
               Number (column N)
            Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
            This information should not be provided for the other animals (category 900).
            
               Value (column V)
            Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
            
               J.CV   Closing valuation
            
            Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.
            
               Number (column N)
            Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
            This information should not be provided for the other animals (category 900).
            
               Value (column V)
            Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
            
               J.PU   Purchases
            
            Refer to the total livestock purchased during the accounting year.
            
               Number (column N)
            Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
            
               Value (column V)
            Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M “Subsidies” in the appropriate category (codes 5100 to 5900).
            
               J.SA   Total sales
            
            Refer to the total of the livestock sold during the accounting year.
            It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.
            
               Number (column N)
            Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (code 900).
            
               Value (column V)
            When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under code 2090 (“Other specific livestock costs”). The related grants and subsidies are not included in the sales total, but are specified in Table M “Subsidies” in the appropriate category (codes 2110 to 2900).
            
               J.SS   Sales for slaughtering
            
            Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should not be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).
            
               Number (column N)
            See Total sales
            
               Value (column V)
            See Total sales
            
               J.SR   Sales for further rearing or breeding
            
            Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information should not be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).
            
               Number (column N)
            See Total sales
            
               Value (column V)
            See Total sales
            
               J.SU   Sales with unknown destination
            
            Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not be provided for bees (code 700) and other animals (code 900).
            
               Number (column N)
            See Total sales
            
               Value (column V)
            See Total sales
            
               J.FC   Farmhouse consumption and benefits in kind
            
            Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.
            
               Number (column N)
            Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
            
               Value (column V)
            Value of livestock should be determined at fair value.
            
               J.FU   Farm use
            
            Refer to the livestock used as inputs for a further processing in the context of other gainful activities on the holding during the accounting year. This includes livestock used for:
            
                        —
                     
                     
                        catering, tourism accommodation,
                     
                  
                        —
                     
                     
                        processing of livestock into meat products and feed
                     
                  Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).
            This value is also recorded in table H, as costs for the other gainful activities directly related to the holding using code 4070 (specific costs for meat processing and other animal products processing).
            
               Number (column N)
            Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
            
               Value (column V)
            Value of livestock should be determined at fair value.
            
               Table K
            
            
               Animal products and services
            
            Structure of the table
            
                        Category of animal products or services
                     
                     
                        Code (*)
                     
                  
                        Missing data
                     
                     
                        Code (**)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of Information
                     
                     
                        Quantity
                     
                     
                        Value
                     
                  
                        
                           Q
                        
                     
                     
                        
                           V
                        
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           PR
                        
                     
                     
                        Production
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           SA
                        
                     
                     
                        Sales
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FC
                        
                     
                     
                        Farmhouse consumption
                     
                     
                         
                     
                     
                         
                     
                  
                        
                           FU
                        
                     
                     
                        Farm use
                     
                     
                         
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        261
                     
                     
                        Cows’ milk
                     
                  
                        262
                     
                     
                        Buffalo’s cows’ milk
                     
                  
                        311
                     
                     
                        Sheep’s milk
                     
                  
                        321
                     
                     
                        Goat’s milk
                     
                  
                        330
                     
                     
                        Wool
                     
                  
                        531
                     
                     
                        Eggs for human consumption (all poultry)
                     
                  
                        532
                     
                     
                        Eggs for hatching (all poultry)
                     
                  
                        700
                     
                     
                        Honey and products of bee-keeping
                     
                  
                        800
                     
                     
                        Manure
                     
                  
                        900
                     
                     
                        Other animal products
                     
                  
                        1100
                     
                     
                        Contract rearing
                     
                  
                        1120
                     
                     
                        Cattle under contract
                     
                  
                        1130
                     
                     
                        Sheep and/or goats under contract
                     
                  
                        1140
                     
                     
                        Pigs under contract
                     
                  
                        1150
                     
                     
                        Poultry under contract
                     
                  
                        1190
                     
                     
                        Other animals under contract
                     
                  
                        1200
                     
                     
                        Other animal services
                     
                  
               
            
                        Code (**)
                     
                     
                        Description
                     
                  
                        0
                     
                     
                        Code 0 is entered when no data are missing.
                     
                  
                         
                     
                     
                         
                     
                  
                        2
                     
                     
                        Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
                     
                  
                        3
                     
                     
                        Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.
                     
                  
                        4
                     
                     
                        Code 4 should be entered when the actual production is missing.
                     
                  
               Categories of animal products and services
            
            The following categories of animal products and services should be distinguished:
            
                        261.
                     
                     
                        Cow’s milk
                     
                  
                        262.
                     
                     
                        Buffalo’s cow’s milk
                     
                  
                        311.
                     
                     
                        Sheep’s milk
                     
                  
                        321.
                     
                     
                        Goat’s milk
                     
                  
                        330.
                     
                     
                        Wool
                     
                  
                        531.
                     
                     
                        Eggs for human consumption (all poultry)
                     
                  
                        532.
                     
                     
                        Eggs for hatching (all poultry)
                     
                  
                        700.
                     
                     
                        Honey and products of bee-keeping: honey, hydromel and other products and by-products of bee-keeping
                     
                  
                        800.
                     
                     
                        Manure
                     
                  
                        900.
                     
                     
                        Other animal products (stud fees, embryos, wax, goose or duck liver, milk of other animals, etc.)
                     
                  
                        1100.
                     
                     
                        Contract rearing
                        Amount of receipts for contract rearing corresponding mainly to payment for services rendered and where the holder does not assume the economic risk normally involved in rearing or fattening these animals.
                        
                           Details of category 1100 “Contract rearing”:
                        
                        Details are to be entered if they are available in the holding’s accounts.
                        
                                    1120.
                                 
                                 
                                    Cattle under contract
                                 
                              
                                    1130.
                                 
                                 
                                    Sheep and/or goats under contract
                                 
                              
                                    1140.
                                 
                                 
                                    Pigs under contract
                                 
                              
                                    1150.
                                 
                                 
                                    Poultry under contract
                                 
                              
                                    1190.
                                 
                                 
                                    Other animals under contract
                                 
                              
                  
                        1200.
                     
                     
                        Other animal services
                        Amount of receipts for other animal services (agistment, etc.)
                     
                  
               Missing data codes
            
            The following missing data codes should be used:
            
                        Code 0
                     
                     
                        :
                     
                     
                        Code 0 is entered when no data are missing.
                     
                  
                        Code 2
                     
                     
                        :
                     
                     
                        Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
                     
                  
                        Code 3
                     
                     
                        :
                     
                     
                        Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract.
                     
                  
                        Code 4
                     
                     
                        :
                     
                     
                        Code 4 should be entered when the actual production is missing.
                     
                  
               GROUPS OF INFORMATION IN TABLE K
            
            For the manure (code 800) only the information on sales (SA) should be provided in column value (V).
            For the other animal products (code 900) information should be provided only in value (in column V) as the quantity can not be provided for an aggregate of heterogeneous products.
            For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).
            
               Quantity (column Q)
            These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532), which are given in thousands.
            In the case of honey and other products of bee-keeping (code 700), the quantity is expressed in “honey equivalents”.
            
               K.OV   Opening valuation
            
            The products in stock (storage) at the beginning of the accounting year, excluding livestock.
            
               Quantity (column Q)
            See instructions for table K
            
               Value (column V)
            The products should be valued at fair value on the day of valuation.
            
               K.CV   Closing valuation
            
            The value of products in stock (storage) at the end of the accounting year, excluding livestock.
            
               Quantity (column Q)
            See instructions for table K
            
               Value (column V)
            The products should be valued at fair value on the day of valuation.
            
               K.PR   Production during the accounting year
            
            
               Quantity (column Q)
            The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of other gainful activities related to the farm is included.
            Milk suckled by calves is not included in the production.
            
               K.SA   Sales
            
            Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year.
            
               Quantity (column Q)
            See instructions for table K
            
               Value (column V)
            Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
            The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is also entered under farm costs.
            Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered under code 900 “Other animal products”.
            Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900).
            When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H “Inputs” under code 2090 “Other specific livestock costs”.
            
               K.FC   Farmhouse consumption and benefits in kind
            
            Products consumed by the holder’s household and/or used for payments in kind for goods and services (including remuneration in kind). This information should not be provided for eggs for hatching (code 532).
            
               Quantity (column Q)
            See instructions for table K
            
               Value (column V)
            The products should be valued at fair value.
            
               K.FU   Farm use
            
            Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes:
            
                        —
                     
                     
                        animal feed: the holding’s saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use,
                     
                  
                        —
                     
                     
                        products used in the framework other gainful activities directly related to the farm:
                        
                                    —
                                 
                                 
                                    catering, tourism accommodation, etc.,
                                 
                              
                                    —
                                 
                                 
                                    for further processing (milk processed in butter, cheese, etc.).
                                 
                              
                  
               Quantity (column Q)
            See instructions for table K
            
               Value (column V)
            The products should be valued at fair value. These values are also entered under farm costs.
            
               Table L
            
            
               Other gainful activities directly related to the farm
            
            Structure of the table
            
                        Category of other gainful activities
                     
                     
                        Code (*)
                     
                  
                        Missing data
                     
                     
                        Code (**)
                     
                  
               
            
                         
                     
                     
                        Columns
                     
                  
                        Group of Information
                     
                     
                        Quantity
                     
                     
                        Value
                     
                  
                        
                           Q
                        
                     
                     
                        
                           V
                        
                     
                  
                        
                           OV
                        
                     
                     
                        Opening valuation
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           CV
                        
                     
                     
                        Closing valuation
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           PR
                        
                     
                     
                        Production
                     
                     
                         
                     
                     
                        —
                     
                  
                        
                           SA
                        
                     
                     
                        Sales
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           FC
                        
                     
                     
                        Farmhouse consumption
                     
                     
                        —
                     
                     
                         
                     
                  
                        
                           FU
                        
                     
                     
                        Farm use
                     
                     
                        —
                     
                     
                         
                     
                  
               
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        261
                     
                     
                        Processing of cow’s milk
                     
                  
                        262
                     
                     
                        Processing of buffalo’s milk
                     
                  
                        311
                     
                     
                        Processing of sheep’s milk
                     
                  
                        321
                     
                     
                        Processing of goat’s milk
                     
                  
                        900
                     
                     
                        Processing of meat or other animal products
                     
                  
                        1010
                     
                     
                        Processing of crop
                     
                  
                        1020
                     
                     
                        Forestry and wood processing
                     
                  
                        2010
                     
                     
                        Contractual work
                     
                  
                        2020
                     
                     
                        Tourism, accommodation, catering and other leisure activities
                     
                  
                        2030
                     
                     
                        Production of renewable energy
                     
                  
                        9000
                     
                     
                        Other “other gainful activities” directly related to the farm
                     
                  
               
            
                        Code (**)
                     
                     
                        Description
                     
                  
                        0
                     
                     
                        Code 0 is entered when no data are missing.
                     
                  
                        1
                     
                     
                        Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crops products.
                     
                  
                        2
                     
                     
                        Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
                     
                  
                        3
                     
                     
                        Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.
                     
                  
                        4
                     
                     
                        Code 4 should be entered when the actual production is missing.
                     
                  The definition of “Other Gainful Activities” (OGA) is the same as established in point VI of Annex II to Commission Regulation (EC) No 1200/2009 (11) and in the Community typology for agricultural holdings (Article 4 of and Annex III to Regulation (EC) No 1242/2008). This definition follows, except in exceptional cases, the Statistical Classification of Economic Activities in the European Community (NACE rev.2) and the Manual of Economic Accounts for Agriculture and Forestry EAA/EAF 97 rev.1.1.
            OGA directly related to the holding refer to the non-agricultural activities having an economic impact on the holding and which are using the agricultural resources (means of production or products) of the holding.
            Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other farm’s agricultural resources for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.
            All processing of farm products are considered as OGA unless the processing is regarded as a part of agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.
            All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.
            
               Categories of other gainful activities directly related to the farm
            
            The following categories of OGA should be distinguished:
            
                        261.
                     
                     
                        Processing of cow’s milk
                     
                  
                        262.
                     
                     
                        Processing of buffalo’s milk
                     
                  
                        311.
                     
                     
                        Processing of sheep’s milk
                     
                  
                        321.
                     
                     
                        Processing of goat’s milk
                     
                  
                        900.
                     
                     
                        Processing of meat or other animal products
                     
                  
                        1010.
                     
                     
                        Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry.
                     
                  
                        1020.
                     
                     
                        Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the accounting year.
                     
                  
                        2010.
                     
                     
                        Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm labour force in contract work are not considered as OGA but as part of the agricultural activity.
                     
                  
                        2020.
                     
                     
                        Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).
                     
                  
                        2030.
                     
                     
                        Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes, as considered being part of the agricultural activity of the holding:
                        
                                    —
                                 
                                 
                                    the production of renewable energy only for the holding’s own use,
                                 
                              
                                    —
                                 
                                 
                                    renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels,
                                 
                              
                                    —
                                 
                                 
                                    the sales of raw material to another enterprise for the production of renewable energy.
                                 
                              
                  
                        9000.
                     
                     
                        Other “other gainful activities” directly related to the holding. Other gainful activities directly related to the holding not mentioned elsewhere.
                     
                  
               Missing data codes
            
            The following missing data codes should be used:
            
                        Code 0
                     
                     
                        :
                     
                     
                        Code 0 is entered when no data are missing.
                     
                  
                        Code 1
                     
                     
                        :
                     
                     
                        Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crop products.
                     
                  
                        Code 2
                     
                     
                        :
                     
                     
                        Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q).
                     
                  
                        Code 3
                     
                     
                        :
                     
                     
                        Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract.
                     
                  
                        Code 4
                     
                     
                        :
                     
                     
                        Code 4 should be entered when the actual production is missing.
                     
                  
               GROUPS OF INFORMATION IN TABLE L
            
            
               Quantity (column Q)
            These quantities should be indicated in quintals (100 kg).
            In the case of milk processed products (codes 261, 262, 311 and 321), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).
            
               L.OV   Opening valuation
            
            The products in stock (storage) at the beginning of the accounting year.
            This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other “other gainful activities” directly related to the holding (code 9000).
            
               Value (column V)
            Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
            
               L.CV   Closing valuation
            
            The value of products in stock (storage) at the end of the accounting year.
            This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of renewable energy (code 2030) and other “other gainful activities” directly related to the holding (code 9000).
            
               Value (column V)
            Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
            
               L.PR   Production for the accounting year
            
            
               Quantity (column Q)
            This information should only be provided for the categories concerning the milk processing (codes 261 to 321).
            It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.
            
               L.SA   Sales
            
            Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year and receipts from other gainful activities.
            
               Value (column V)
            Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
            Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in Table I “Crops” under code 90900 “Other”.
            Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given under in Table H “Inputs” in the appropriate category of specific OGA costs (codes 4010 to 4090).
            
               L.FC   Farmhouse consumption and benefits in kind
            
            Products consumed by the holder’s household and/or used for payments in kind for goods and services (including remuneration in kind).
            This information should not be provided for contractual work (code 2010) tourism activities (code 2020) and production of renewable energy (code 2030).
            
               Value (column V)
            The products should be valued at fair value.
            
               L.FU   Farm use
            
            Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.
            This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production of renewable energy (code 2030).
            
               Value (column V)
            The products should be valued at fair value.
            
               Table M
            
            
               Subsidies
            
            Structure of table
            
                        Category of subsidy
                     
                     
                        Code (*)
                     
                     
                         
                     
                  
                        Financing
                     
                     
                        Code (**)
                     
                  
                        Basic unit
                     
                     
                        Code (***)
                     
                  
                        Group of information
                     
                     
                        Columns
                     
                  
                        Number of basic units
                     
                     
                        Value
                     
                  
                        
                           N
                        
                     
                     
                        
                           V
                        
                     
                  
                        
                           S
                        
                     
                     
                        Subsidy
                     
                     
                         
                     
                     
                         
                     
                  The categories of subsidy codes are to be selected form the list below:
            Category of subsidy codes:
            
                        Code (*)
                     
                     
                        Description
                     
                  
                        
                           SPS (Single payment scheme)
                        
                     
                  
                        1110
                     
                     
                        
                           SPS “normal”
                        
                     
                  
                        1120
                     
                     
                        
                           SPS grassland
                        
                     
                  
                        1130
                     
                     
                        
                           SPS special entitlement.
                        
                     
                  
                        1200
                     
                     
                        
                           SAPS (Single area payment scheme)
                        
                     
                  
                        
                           Article 68 of Council Regulation (EC) No 73/2009
                            (12)
                        
                     
                  
                        2110
                     
                     
                        Support to the dairy sector
                     
                  
                        2120
                     
                     
                        Support to the beef sector
                     
                  
                        2130
                     
                     
                        Support to the sheep and goat sector
                     
                  
                        2140
                     
                     
                        Support to the rice sector
                     
                  
                        2150
                     
                     
                        Support to other crops
                     
                  
                        2160
                     
                     
                        Support to other animals
                     
                  
                        2170
                     
                     
                        Other support based on Article 68 excluding support on costs
                     
                  
                        
                           Selected coupled EU direct payments
                        
                     
                  
                        2210
                     
                     
                        Suckler cow premium
                     
                  
                        2220
                     
                     
                        Additional suckler cow premium
                     
                  
                        2230
                     
                     
                        Sheep and goat premium
                     
                  
                        2240
                     
                     
                        Sheep and goat supplementary premium
                     
                  
                        2250
                     
                     
                        Cotton
                     
                  
                        2270
                     
                     
                        Fruit and vegetables
                     
                  
                        
                           Other coupled direct payments for specific activities
                        
                     
                  
                        Arable crops
                     
                  
                        2311
                     
                     
                        COP (cereals, oilseeds and protein crops)
                     
                  
                        2312
                     
                     
                        Potatoes
                     
                  
                        2313
                     
                     
                        Sugar beet
                     
                  
                        2314
                     
                     
                        Industrial crops
                     
                  
                        2315
                     
                     
                        Vegetables
                     
                  
                        2316
                     
                     
                        Fallow land
                     
                  
                        2319
                     
                     
                        Arable crops not defined
                     
                  
                        2320
                     
                     
                        Permanent grassland
                     
                  
                        Permanent crops
                     
                  
                        2331
                     
                     
                        Berries and nuts
                     
                  
                        2332
                     
                     
                        Pome and stone fruit
                     
                  
                        2333
                     
                     
                        Citrus plantations
                     
                  
                        2334
                     
                     
                        Olive plantations
                     
                  
                        2335
                     
                     
                        Vineyards
                     
                  
                        2339
                     
                     
                        Permanent crops not defined
                     
                  
                        Animals
                     
                  
                        2341
                     
                     
                        Dairy
                     
                  
                        2342
                     
                     
                        Beef
                     
                  
                        2343
                     
                     
                        Cattle not defined
                     
                  
                        2344
                     
                     
                        Sheep and goat
                     
                  
                        2345
                     
                     
                        Pigs and poultry
                     
                  
                        2349
                     
                     
                        Animals not defined
                     
                  
                        Grants and subsidies of exceptional character
                     
                  
                        2810
                     
                     
                        Disaster payments
                     
                  
                        2890
                     
                     
                        Other grants and subsidies of exceptional character
                     
                  
                        2900
                     
                     
                        Subsidies that cannot be allocated to any activity or cannot be registered under any of the above codes
                     
                  
                        
                           Rural development
                        
                     
                  
                        3100
                     
                     
                        Investment subsidies
                     
                  
                        3200
                     
                     
                        Other Axis 1
                     
                  
                        3300
                     
                     
                        Agri-environment and animal welfare payments
                     
                  
                        3400
                     
                     
                        Natura 2000 payments excl. forestry
                     
                  
                        3500
                     
                     
                        Natural handicap payments in mountain areas and payments in other areas with handicaps
                     
                  
                        3600
                     
                     
                        Forestry incl. Natura 2000 payments for forestry
                     
                  
                        3700
                     
                     
                        Other Axis 2
                     
                  
                        3900
                     
                     
                        Other payments for rural development
                     
                  
                        
                           Grants and subsidies on costs
                        
                     
                  
                        4100
                     
                     
                        Wages and social security
                     
                  
                        4200
                     
                     
                        Motor fuels
                     
                  
                        Livestock
                     
                  
                        4310
                     
                     
                        Feed for grazing livestock
                     
                  
                        4320
                     
                     
                        Feed for pigs and poultry
                     
                  
                        4330
                     
                     
                        Other livestock costs
                     
                  
                        Crop
                     
                  
                        4410
                     
                     
                        Seeds
                     
                  
                        4420
                     
                     
                        Fertilisers
                     
                  
                        4430
                     
                     
                        Crop protection
                     
                  
                        4440
                     
                     
                        Other specific crop costs
                     
                  
                        Farming overheads
                     
                  
                        4510
                     
                     
                        Electricity
                     
                  
                        4520
                     
                     
                        Heating fuels
                     
                  
                        4530
                     
                     
                        Water
                     
                  
                        4540
                     
                     
                        Insurance
                     
                  
                        4550
                     
                     
                        Interest
                     
                  
                        4600
                     
                     
                        Costs for OGA
                     
                  
                        4800
                     
                     
                        Other costs
                     
                  
                        4900
                     
                     
                        Subsidies for costs based on Article 68 of Regulation (EC) No 73/2009
                     
                  
                        
                           Grants and subsidies on livestock purchases
                        
                     
                  
                        5100
                     
                     
                        Dairy purchases
                     
                  
                        5200
                     
                     
                        Beef purchases
                     
                  
                        5300
                     
                     
                        Sheep and goat purchases
                     
                  
                        5400
                     
                     
                        Pigs and poultry purchases
                     
                  
                        5900
                     
                     
                        Other animals
                     
                  
                        
                           9000
                        
                     
                     
                        
                           Differences from previous accounting years
                        
                     
                  The codes describing how the subsidy is financed are to be selected form the list below:
            
                        Code (**)
                     
                     
                        Description
                     
                  
                        1
                     
                     
                        The subsidy is financed solely from the EU budget.
                     
                  
                        2
                     
                     
                        The measure is co-financed by the EU and the Member State.
                     
                  
                        3
                     
                     
                        The measure is not financed from the EU budget but by other public sources.
                     
                  The codes defining the basic units are to be selected form the list below:
            
                        Code (***)
                     
                     
                        Description
                     
                  
                        1
                     
                     
                        The subsidy is granted per head of livestock.
                     
                  
                        2
                     
                     
                        The subsidy is granted per ha.
                     
                  
                        3
                     
                     
                        The subsidy is granted per ton.
                     
                  
                        4
                     
                     
                        Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories.
                     
                  Table M “SUBSIDIES” covers grants and subsidies received by agricultural holdings from public bodies, both National and Union, excluding grants and subsidies on investments (these are to be recorded in Table D “ASSETS”).
            As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Rural development payments other than LFA payments constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).
            Grants and subsidies are defined by type of subsidy, financing and basic unit. For each entry, Table M gives the number of basic units (N) and the amount received (V). There might be several records per category of subsidy as the basic units and/or financing origins might differ.’
         
      
      
         (1)  Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings (OJ L 347, 24.12.2009, p. 14).
      
         (2)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
      
         (3)  Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ L 335, 13.12.2008, p. 3).
      
         (4)  Annex III to Regulation (EC) No 1242/2008.
      
         (5)  Council Regulation (EC) No 510/2006 of 20 March 2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs (OJ L 93, 31.3.2006, p. 12).
      
         (6)  Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80).
      
         (7)  Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).
      
         (8)  Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
      
         (9)  Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
      
         (10)  Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
      
         (11)  Commission Regulation (EC) No 1200/2009 of 30 November 2009 implementing Regulation (EC) No 1166/2008 of the European Parliament and of the Council on farm structure surveys and the survey on agricultural production methods, as regards livestock unit coefficients and definitions of the characteristics (OJ L 329, 15.12.2009, p. 1).
      
         (12)  Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009, p. 16).