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Document 02015R0220-20210101

Consolidated text: Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

ELI: http://data.europa.eu/eli/reg_impl/2015/220/2021-01-01

02015R0220 — EN — 01.01.2021 — 006.002


This text is meant purely as a documentation tool and has no legal effect. The Union's institutions do not assume any liability for its contents. The authentic versions of the relevant acts, including their preambles, are those published in the Official Journal of the European Union and available in EUR-Lex. Those official texts are directly accessible through the links embedded in this document

►B

COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

(OJ L 046 19.2.2015, p. 1)

Amended by:

 

 

Official Journal

  No

page

date

►M1

COMMISSION IMPLEMENTING REGULATION (EU) 2015/2323 of 11 December 2015

  L 328

97

12.12.2015

►M2

COMMISSION IMPLEMENTING REGULATION (EU) 2016/2129 of 5 December 2016

  L 331

1

6.12.2016

►M3

COMMISSION IMPLEMENTING REGULATION (EU) 2017/2280 of 11 December 2017

  L 328

12

12.12.2017

►M4

COMMISSION IMPLEMENTING REGULATION (EU) 2018/1794 of 20 November 2018

  L 294

3

21.11.2018

►M5

COMMISSION IMPLEMENTING REGULATION (EU) 2019/1975 of 31 October 2019

  L 308

4

29.11.2019

►M6

COMMISSION IMPLEMENTING REGULATION (EU) 2020/1652 of 4 November 2020

  L 372

1

9.11.2020


Corrected by:

►C1

Corrigendum, OJ L 091, 5.4.2017, p.  41 (2015/220)




▼B

COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union



CHAPTER 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

The thresholds of economic size as referred to in the first subparagraph of Article 5(1) of Regulation (EC) No 1217/2009 are set out in Annex I to this Regulation.

Article 2

Number of returning holdings

▼C1

The number of returning holdings per Member State and per Farm Accountancy Data Network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 is set out in Annex II to this Regulation.

▼B

Article 3

Selection plan

1.  
Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.
2.  
Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation not later than two months before the beginning of the accounting year to which it relates.

▼M1

Finland and Croatia may revise the respective selection plans they notified for the accounting year 2016. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2016.

▼M2

Bulgaria, Denmark and Austria shall revise the respective selection plans they notified for the accounting year 2017. They shall notify their respective revised selection plans for that accounting year to the Commission by 31 March 2017.

▼M3

Germany, Greece, Hungary, Romania and Finland shall revise the respective selection plans they notified for the accounting year 2018. They shall notify the Commission of their respective revised selection plans for that accounting year by 31 March 2018.

▼B



CHAPTER 2

UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

Article 4

Particular types of farming specialisations

The methods for the calculation of particular types of farming specialisations as referred to in Article 5b(3) of Regulation (EC) No 1217/2009 and their correspondence with general and principal types of farming as referred to in that Article are set out in Annex IV to this Regulation.

Article 5

Economic size of the holding

The method for the calculation of the economic size of the holding as referred to in Article 5b(4) of Regulation (EC) No 1217/2009 and the economic size classes as referred to in Article 5b(1) of that Regulation are set out in Annex V to this Regulation.

▼M5

Article 6

Standard output coefficient and total standard output of a holding

1.  
The method for the calculation to determine the standard output coefficient of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedure for collecting the corresponding data are set out in Annexes IV and VI to this Regulation.

The standard output coefficient of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for the crop and livestock variables listed in Part B.I of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.

2.  
The total standard output of a holding shall be obtained by multiplying the standard output coefficient of each crop and livestock variable by the number of corresponding units.

▼B

Article 7

Other gainful activities directly related to the holding

The other gainful activities directly related to the holding as referred to in Article 5b(5) of Regulation (EC) No 1217/2009 are defined in Part A of Annex VII to this Regulation. Their importance shall be expressed as a percentage band. Those percentage bands are set out in Part C of Annex VII to this Regulation.

The method by which the importance of the gainful activities referred to in the first paragraph is estimated is set out in Parts B and C of Annex VII to this Regulation.

Article 8

Notification of standard outputs and data for their determination

1.  
Member States shall submit to the Commission (Eurostat) the standard outputs and the data for their determination as referred to in Article 5b(6) of Regulation (EC) No 1217/2009 for a reference period of year N before 31 December of the year N+3.
2.  
For the submission of the data referred to in paragraph 1 Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.



CHAPTER 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The form and layout of the farm return

The form and layout of presentation of the accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 as well as the instructions related thereto are laid down in Annex VIII to this Regulation.

Article 10

The methods and deadlines for data transmission to the Commission

1.  
The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised delivery and control system as referred to in Article 19(1)(b) of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that system.
2.  
Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1 via the Committee for the Farm Accountancy Data Network.
3.  
The farm returns shall be submitted to the Commission by 31 December after the end of the accounting year in question.

Member States which were not able to deliver the 2012 farm return data within the time period set out in the first subparagraph may submit the farm returns to the Commission up to three months after the deadline referred to in the first subparagraph.

▼M6

In the case of exceptional circumstances that may disrupt data delivery, the Member States shall promptly inform the Commission about the status of the data collection and data delivery as well as propose a solution for data delivery. After the analysis of information provided, the Commission may exceptionally extend the deadline referred to in the first subparagraph once by maximum 3 months.

▼B

4.  
Farm returns are deemed delivered to the Commission once the accountancy data referred to in Article 9 have been introduced in the computerised delivery and control system referred to in paragraph 1, the subsequent computer-based checks have been executed and the liaison agency has confirmed that the data are ready to be loaded into that system.



CHAPTER 4

STANDARD FEE

Article 11

Duly completed farm returns

For the purposes of Article 19(1)(a) of Regulation (EC) No 1217/2009 a farm return is duly completed when its content is factually accurate and the accountancy data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.

▼M5

Accountancy offices and administrative departments carrying out duties of accountancy offices shall be responsible for the due and timely completion of the farm returns so that they can be submitted by liaison agencies within the deadlines referred to in Article 14(3) and (4) of this Regulation.

▼B

Article 12

Eligible number of farm returns

The total number of duly completed and submitted farm returns per Member State as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 that are eligible for the payment of the standard fee shall not exceed the total number of returning holdings laid down for that Member State in Annex II to this Regulation.

Where Member States have more than one FADN division, the number of duly completed and submitted farm returns per FADN division that are eligible for payment of the standard fee may be up to 20 % higher than the number laid down for the FADN division concerned, provided that the total number of duly completed and submitted farm returns of the Member State concerned shall not be higher than the total number laid down for that Member State in Annex II to this Regulation.

▼M4

However, farm returns from a FADN division with a higher number of submitted farm returns than laid down for that FADN division in Annex II shall not be considered as eligible for the payment of the standard fee in a FADN division for which less than 80 % of the required number of returning holdings is submitted by the Member State.

▼B

Article 13

Payment of the standard fee

The total amount of the standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be paid in two instalments:

(a) 

a payment corresponding to 50 % of the total amount calculated on the basis of the amount fixed in the first paragraph of Article 14 of this Regulation shall be made at the beginning of each accounting year for the number of returning holdings laid down in Annex II to this Regulation;

(b) 

the remaining amount shall be paid after the submitted farm returns have been verified by the Commission as being duly completed.

The remaining amount referred to in point (b) of the first paragraph of this Article shall be calculated by multiplying the standard fee per farm return calculated on the basis of Article 14 of this Regulation by the number of duly completed farm returns that are eligible pursuant to Article 12 of this Regulation and by subtracting the payment referred to in point (a) of the first paragraph of this Article.

▼M5

The standard fee shall contribute to the costs of due completion of the farm returns and of improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns, in particular by the accountancy offices and by administrative departments carrying out duties of accountancy offices in this respect.

The standard fee paid to the Member States for the eligible number of duly completed farm returns transferred to the Commission shall become the resources of the Member State and no longer of the Union.

Covering the costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall be under the responsibility of the Member States.

▼M3

Article 14

Amount of the standard fee

1.  
The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.
2.  
If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division or at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.
3.  

Subject to the fulfilment of the obligation to comply with the 80 % threshold as referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State, the standard fee is increased by:

(a) 

EUR 5 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 1 month before the relevant deadline referred to in Article 10(3); or

(b) 

EUR 7 in the accounting year 2018 and EUR 10 from the accounting year 2019 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 2 months before the relevant deadline referred to in Article 10(3).

▼M5

4.  
To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018, EUR 5 for the accounting years 2019 and 2020 and EUR 10 from the accounting year 2021 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.

▼M4

In exceptional and duly justified cases, the Commission may decide to extend that period of 40 working days.

The end date of the period of 40 working days, or of any extension thereof, shall be confirmed in writing between the Commission and the liaison agency of the Member State concerned.

▼B



CHAPTER 5

TRANSITIONAL AND FINAL PROVISIONS

Article 15

Repeals

Implementing Regulation (EU) No 283/2012 and Implementing Regulation (EU) No 730/2013 are repealed with effect from 1 January 2015.

However, they shall continue to apply to accounting years preceding the accounting year 2015.

Article 16

Entry into force and application

This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.

It shall apply from the accounting year 2015.

This Regulation shall be binding in its entirety and directly applicable in all Member States.




ANNEX I

THRESHOLD OF ECONOMIC SIZE FOR THE FIELD OF SURVEY (ARTICLE 1)



Member State/FADN division

Threshold (in EUR)

Belgium

25 000

▼M2

Bulgaria

4 000

▼M5

Czechia

15 000

Denmark

25 000

▼B

Germany

25 000

Estonia

4 000

Ireland

8 000

Greece

4 000

Spain

8 000

France (with the exception of Martinique, Reunion, Guadeloupe)

25 000

France (only Martinique, Reunion, Guadeloupe)

15 000

Croatia

4 000

Italy

8 000

Cyprus

4 000

Latvia

4 000

Lithuania

4 000

Luxembourg

25 000

Hungary

4 000

Malta

4 000

Netherlands

25 000

▼M2

Austria

15 000

▼B

Poland

4 000

Portugal

4 000

▼M3

Romania

4 000

▼B

Slovenia

4 000

Slovakia

25 000

Finland

8 000

Sweden

15 000

United Kingdom (with the exception of Northern Ireland)

25 000

United Kingdom (only Northern Ireland)

15 000




ANNEX II

NUMBER OF RETURNING HOLDINGS (ARTICLE 2)



Reference number

Name of FADN division

Number of returning holdings per accounting year

BELGIUM

341

Vlaanderen

720

342

Bruxelles-Brussel

343

Wallonie

480

Total Belgium

1 200

▼M2

BULGARIA

831

Северозападен (Severozapaden)

393

832

Северен централен (Severen tsentralen)

377

833

Североизточен (Severoiztochen)

347

834

Югозападен (Yugozapaden)

222

835

Южен централен (Yuzhen tsentralen)

482

836

Югоизточен (Yugoiztochen)

381

Total Bulgaria

2 202

▼M5

745

CZECHIA

1 282

370

DENMARK

1 600

▼M3

GERMANY

015

Schleswig-Holstein/Hamburg

662

030

Niedersachsen

1 307

040

Bremen

050

Nordrhein-Westfalen

1 010

060

Hessen

558

070

Rheinland-Pfalz

887

080

Baden-Württemberg

1 190

090

Bayern

1 678

100

Saarland

90

110

Berlin

112

Brandenburg

284

113

Mecklenburg-Vorpommern

268

114

Sachsen

313

115

Sachsen-Anhalt

270

116

Thüringen

283

 

Total Germany

8 800

▼B

755

ESTONIA

658

380

IRELAND

900

▼M3

GREECE

450

Μακεδονία — Θράκη (Macedonia-Thrace)

1 700

460

Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands)

1 150

470

Θεσσαλία (Thessaly)

600

480

Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete)

1 225

 

Total Greece

4 675

▼B

SPAIN

500

Galicia

450

505

Asturias

190

510

Cantabria

150

515

País Vasco

352

520

Navarra

316

525

La Rioja

244

530

Aragón

676

535

Cataluña

664

540

Illes Balears

180

545

Castilla y León

950

550

Madrid

190

555

Castilla-La Mancha

900

560

Comunidad Valenciana

638

565

Murcia

348

570

Extremadura

718

575

Andalucía

1 504

580

Canarias

230

Total Spain

8 700

FRANCE

121

Île-de-France

190

131

Champagne-Ardenne

370

132

Picardie

270

133

Haute-Normandie

170

134

Centre

410

135

Basse-Normandie

240

136

Bourgogne

340

141

Nord-Pas de Calais

280

151

Lorraine

230

152

Alsace

200

153

Franche-Comté

210

162

Pays de la Loire

460

163

Bretagne

480

164

Poitou-Charentes

360

182

Aquitaine

550

183

Midi-Pyrénées

480

184

Limousin

220

192

Rhône-Alpes

480

193

Auvergne

360

201

Languedoc-Roussillon

430

203

Provence-Alpes-Côte d'Azur

420

204

Corse

170

205

Guadeloupe

80

206

Martinique

80

207

La Réunion

160

Total France

7 640

▼M1

CROATIA

861

Jadranska Hrvatska

329

862

Kontinentalna Hrvatska

922

Total Croatia

1 251

▼B

ITALY

221

Valle d'Aosta

170

222

Piemonte

594

230

Lombardia

717

241

Trentino

282

242

Alto Adige

338

243

Veneto

707

244

Friuli-Venezia Giulia

451

250

Liguria

431

260

Emilia-Romagna

873

270

Toscana

577

281

Marche

452

282

Umbria

460

291

Lazio

587

292

Abruzzo

572

301

Molise

342

302

Campania

667

303

Calabria

510

311

Puglia

723

312

Basilicata

400

320

Sicilia

706

330

Sardegna

547

Total Italy

11 106

740

CYPRUS

500

770

LATVIA

1 000

775

LITHUANIA

1 000

350

LUXEMBOURG

450

▼M3

HUNGARY

767

Alföld

1 144

768

Dunántúl

733

764

Észak-Magyarország

223

 

Total Hungary

2 100

▼B

780

MALTA

536

360

NETHERLANDS

1 500

▼M2

660

AUSTRIA

1 800

▼B

POLAND

785

Pomorze i Mazury

1 860

790

Wielkopolska i Śląsk

4 350

795

Mazowsze i Podlasie

4 490

800

Małopolska i Pogórze

1 400

Total Poland

12 100

PORTUGAL

615

Norte e Centro

1 233

630

Ribatejo e Oeste

351

640

Alentejo e Algarve

399

650

Açores e Madeira

317

Total Portugal

2 300

▼M3

ROMANIA

840

Nord-Est

724

841

Sud-Est

913

842

Sud-Muntenia

857

843

Sud-Vest-Oltenia

519

844

Vest

598

845

Nord-Vest

701

846

Centru

709

847

București-Ilfov

79

 

Total Romania

5 100

▼B

820

SLOVENIA

908

810

SLOVAKIA

562

▼M3

FINLAND

670

Etelä-Suomi

420

680

Sisä-Suomi

169

690

Pohjanmaa

203

700

Pohjois-Suomi

108

 

Total Finland

900

▼B

SWEDEN

710

Slättbyggdslän

637

720

Skogs- och mellanbygdslän

258

730

Län i norra Sverige

130

Total Sweden

1 025

UNITED KINGDOM

411

England — North Region

420

412

England — East Region

650

413

England — West Region

430

421

Wales

300

431

Scotland

380

441

Northern Ireland

320

Total United Kingdom

2 500




ANNEX III

MODELS AND METHODS FOR THE PREPARATION OF THE SELECTION PLAN (ARTICLE 3(1))

The data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 shall be notified to the Commission on the basis of the following structure:

A.   FACT-SHEET



1.

General information

1.1.

Accounting year

1.2.

Member State

1.3.

Name of the liaison agency

1.4.

Is the liaison agency part of the public administration (yes/no)?

 

2.

Basis of the selection plan

2.1.

Source of the total population of holdings

2.2.

Year of the population of holdings used

2.3.

Standard output year

2.4.

Definition of the field of survey

 

3.

The procedures for stratifying the field of survey

3.1.

Clustering by type of farm

3.2.

Clustering by size class of farm

3.3.

Additional national criterion used for the stratification of the field of survey

3.3.1.

Is there any additional stratification criterion applied?

3.3.2.

Is the additional national criterion used in the national selection of the sample?

3.3.3.

Is the additional national criterion used in national weighting of the population data?

3.3.4.

Is the additional national criterion used in selection of returning holdings for EU FADN?

3.3.5.

If you use it for EU selection, please explain your choice and detail the implications for the representativeness of the EU FADN field of survey.

3.4.

Clustering rules

3.5.

Coverage of the sample

 

4.

The methods for determining the selection rate and sample size chosen for each stratum

 

— Proportional allocation

— Optimal allocation

— Proportional and optimal allocations combined

— Other method

 

5.

The procedures for the selection of returning holdings

 

— Random selection

— Non-random selection

— Random and non-random selections combined

— Other method

 

6.

The procedures for the possible later updating of the selection plan

 

7.

The probable period of validity of the selection plan

 

8.

The breakdown of holdings in the field of survey classified in accordance with the Union typology for agricultural holdings (corresponding at least to the principal types)

 

9.

The number of returning holdings to be selected for each of the strata adopted

 

10.

Additional information not covered in previous points

 

11.

The selection plan was approved at the national committee, date

B.   SELECTION PLAN TABLES

Details on the reference population and on the sample designed for the related accounting year shall be provided on the basis of the models of the following tables which are integral part of the selection plan documentation.



Table 1  Clustering rules applied for EU FADN sample farm selection

Table structure

Column number

Column description

1

FADN division code (see Annex II)

2

Clusters of types of farming (see Annex IV)

3

Clusters of economic size classes (see Annex V)



Table 2  Coverage of the sample

Table structure

Column number

Column description

1

Economic size classes (as set out in Annex V)

2

Lower limits of the economic size classes (in EUR)

3

Upper limits of the economic size classes (in EUR)

4

Number of holdings of the population represented

5

Inverse cumulative percentage of number of holdings of the population represented

6

Utilised agricultural area (ha) of the population represented

7

Inverse cumulative percentage of utilised agricultural area represented

8

Total standard output of the population represented

9

Inverse cumulative percentage of total standard output represented

10

Number of livestock units of the population represented

11

Inverse cumulative percentage of number of livestock units represented



Table 3  Distribution of farms in the population

Table structure

Column number

Column description

1

Code — principal type of farming

2

Designation — principal type of farming

3

Economic size class — 1

4

Economic size class — 2

5

Economic size class — 3

6

Economic size class — 4

7

Economic size class — 5

8

Economic size class — 6

9

Economic size class — 7

10

Economic size class — 8

11

Economic size class — 9

12

Economic size class — 10

13

Economic size class — 11

14

Economic size class — 12

15

Economic size class — 13

16

Economic size class — 14

17

Economic size class — total



Table 4  Selection plan

Table structure

Column number

Column description

1

FADN Division — EU FADN code

2

FADN Division — Name

3

Type of farm — national code

4

Type of farm — EU FADN code

5

Economic size class — national code

6

Economic size class — EU FADN code

7

Economic size class — description (size in EUR)

8

Number of holdings to be selected (A)

9

Number of holdings in the population (B)

10

Average weight (B)/(A)

▼M6




ANNEX IV

PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)

The following definitions apply:

(a) 

Standard output (SO) is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.

(b) 

Standard output coefficient (SOC) is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m2, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted.

(c) 

Total SO of a holding is the sum of the individual production units of a specific holding multiplied by their respective SOC.

A.   PARTICULAR TYPES OF FARMING SPECIALISATION

The particular types of farming specialisation are defined by two features:

(a) 

The nature of the variables concerned

The variables refer to the relevant list of variables surveyed in the IFS data collections: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex ( 1 ).

(b) 

The conditions determining the class limits

Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding.

All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.

Specialist holdings – crop products



Types of farming

(* for better readability the six columns under this heading are reproduced in Part C of this Annex)

Methods for the calculation of particular types of farming specialisations

IF (C1) AND (C2) AND (C3) THEN (S1)

General

Description

Principal

Description

Particular specialisations

Description

(S1)

Description of the calculation

(D1)

Code of variables and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

1

Specialist field crops

 

 

 

 

 

 

 

 

 

15

Specialist cereals oilseeds and protein crops

 

 

 

 

 

 

 

 

 

151

Specialist cereals (other than rice), oilseeds and protein crops

Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 > 2/3

P151 + P16 + SO_CLND014 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

152

Specialist rice

Rice > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 > 2/3

SO_CLND013 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

153

Cereals, oilseeds, protein crops and rice combined

Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152

P1 > 2/3

P15 + P16 + SO_CLND014 > 2/3

 

 

16

General field cropping

 

 

 

 

 

 

 

 

 

161

Specialist root crops

Potatoes, sugar beet and other root crops n.e.c. > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

P17 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

162

Cereals, oilseeds, protein crops and root crops combined

Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3

 

 

 

 

 

 

 

 

 

 

 

 

163

Specialist field vegetables

Fresh vegetables (including melons) and strawberries - Open field > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

SO_CLND045 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

164

Specialist tobacco

Tobacco > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

SO_CLND032 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

165

Specialist cotton

Cotton > 2/3

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

SO_CLND030 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

166

Various field crops combined

Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165

P1 > 2/3

P15 + P16 + SO_CLND014 ≤ 2/3

 

 

 

 

 

 

 

 

 

 

2

Specialist horticulture

 

 

 

 

 

 

 

 

 

21

Specialist horti-culture indoor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

211

Specialist vegetables indoor

Fresh vegetables (including melons) and strawberries under glass or high accessible cover > 2/3

P2 > 2/3

SO_CLND081 + SO_CLND082 > 2/3

SO_CLND081 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

212

Specialist flowers and ornamentals indoor

Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3

P2 > 2/3

SO_CLND081 + SO_CLND082 > 2/3

SO_CLND082 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

213

Mixed horticulture indoor specialist

Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212

P2 > 2/3

SO_CLND081 + SO_CLND082 > 2/3

 

 

 

 

 

 

 

 

 

 

 

22

Specialist horti-culture outdoor

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

221

Specialist vegetables outdoor

Fresh vegetables (including melons) and strawberries - Market gardening > 2/3

P2 > 2/3

SO_CLND044 + SO_CLND046 > 2/3

SO_CLND044 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

222

Specialist flowers and ornamentals outdoor

Flowers and ornamental plants (excluding nurseries) > 2/3

P2 > 2/3

SO_CLND044 + SO_CLND046 > 2/3

SO_CLND046 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

223

Mixed horticulture outdoor specialist

Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222

P2 > 2/3

SO_CLND044 + SO_CLND046 > 2/3

 

 

23

Other horticulture

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

231

Specialist mushrooms

Mushrooms > 2/3

P2 > 2/3

SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

SO_CLND079 > 2/3

 

 

 

232

Specialist nurseries

Nurseries > 2/3

P2 > 2/3

SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

SO_CLND070 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

233

Various horticulture

Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232

P2 > 2/3

SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

 

 

 

 

 

 

 

 

 

 

3

Specialist permanent crops

 

 

 

 

 

 

 

 

 

35

Specialist vineyards

 

 

 

 

 

 

 

 

 

351

Specialist quality wine

Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3

P3 > 2/3

SO_CLND062> 2/3

SO_CLND064 + SO_CLND065 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

352

Specialist wine other than quality wine

Grapes for other wines n.e.c. (without PDO/PGI) > 2/3

P3 > 2/3

SO_CLND062> 2/3

SO_CLND066 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

353

Specialist table grapes

Grapes for table use > 2/3

P3 > 2/3

SO_CLND062> 2/3

SO_CLND067 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

354

Other vineyards

Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353

P3 > 2/3

SO_CLND062> 2/3

 

 

36

Specialist fruit and citrus fruit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

361

Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)

Fruit of temperate climate zones and berries (excluding strawberries) > 2/3

P3 > 2/3

SO_CLND055+ SO_CLND061> 2/3

SO_CLND056_57 + SO_CLND059 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

362

Specialist citrus fruit

Citrus fruits > 2/3

P3 > 2/3

SO_CLND055+ SO_CLND061> 2/3

SO_CLND061> 2/3

 

 

 

363

Specialist nuts

Nuts > 2/3

P3 > 2/3

SO_CLND055 + SO_CLND061> 2/3

SO_CLND060 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

364

Specialist tropical and subtropical fruits

Fruit from subtropical and tropical climate zones > 2/3

P3 > 2/3

SO_CLND055 + SO_CLND061> 2/3

SO_CLND058 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

365

Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production

Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364

P3 > 2/3

SO_CLND055 + SO_CLND061> 2/3

 

 

 

 

 

 

 

 

 

 

 

37

Specialist olives

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

370

Specialist olives

Olives > 2/3

P3 > 2/3

SO_CLND069 > 2/3

 

 

 

 

 

 

 

 

 

 

 

38

Various permanent crops combined

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

380

Various permanent crops combined

Holdings meeting condition C1, excluding those in classes 351 to 370

P3 > 2/3

 

 

Specialist holdings — Animal production



Types of farming

(* for better readability the six columns under this heading are reproduced in Part C of this Annex)

Methods for the calculation of particular types of farming specialisations

IF (C1) AND (C2) AND (C3) THEN (S1)

General

Description

Principal

Description

Particular specialisations

Description

(S1)

Description of the calculation

(D1)

Code of variables and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

4

Specialist grazing livestock

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

45

Specialist dairy

 

 

 

 

 

 

 

 

 

450

Specialist dairy

Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4

 

 

 

 

 

 

 

 

 

 

 

46

Specialist cattle — rearing and fattening

 

 

 

 

 

 

 

 

 

460

Specialist cattle — rearing and fattening

All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows))

> 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND

grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4

 

 

 

 

 

 

 

 

 

 

 

47

Cattle — dairy, rearing and fattening combined

 

 

 

 

 

 

 

 

 

470

Cattle — dairy, rearing and fattening combined

All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450

P4 > 2/3

P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450

 

 

48

Sheep, goats and other grazing livestock

 

 

 

 

 

 

 

 

 

481

Specialist sheep

Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

Holdings meeting condition C1, excluding those in classes 450, 460 and 470

SO_CLVS012 > 2/3 GL AND GL > 1/10 P4

 

 

 

 

 

 

 

 

 

 

 

 

482

Sheep and cattle combined

All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

Holdings meeting condition C1, excluding those in classes 450, 460 and 470

P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4

 

 

 

 

 

 

 

 

 

 

 

 

483

Specialist goats

Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

Holdings meeting condition C1, excluding those in classes 450, 460 and 470

SO_CLVS015 > 2/3 GL AND GL > 1/10 P4

 

 

 

 

 

 

 

 

 

 

 

 

484

Various grazing livestock

Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483

P4 > 2/3

Holdings meeting condition C1, excluding those in classes 450, 460 and 470

 

 

 

 

 

 

 

 

 

 

5

Specialist granivores

 

 

 

 

 

 

 

 

 

51

Specialist pigs

 

 

 

 

 

 

 

 

 

511

Specialist pig rearing

Breeding sows > 2/3

P5 > 2/3

P51 > 2/3

SO_CLVS019 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

512

Specialist pig fattening

Piglets and other pigs > 2/3

P5 > 2/3

P51 > 2/3

SO_CLVS018 + SO_CLVS020 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

513

Pig rearing and fattening combined

Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512

P5 > 2/3

P51 > 2/3

 

 

52

Specialist poultry

 

 

 

 

 

 

 

 

 

521

Specialist laying hens

Laying hens > 2/3

P5 > 2/3

P52 > 2/3

SO_CLVS022 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

522

Specialist poultry-meat

Broilers and other poultry > 2/3

P5 > 2/3

P52 > 2/3

SO_CLVS021 + SO_CLVS023 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

523

Laying hens and poultry-meat combined

Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522

P5 > 2/3

P52 > 2/3

 

 

 

 

 

 

 

 

 

 

 

53

Various granivores combined

 

 

 

 

 

 

 

 

 

530

Various granivores combined

Holdings meeting condition C1, excluding those in classes 511 to 523

P5 > 2/3

 

 

Mixed holdings



Types of farming

(* for better readability the six columns under this heading are reproduced in Part C of this Annex)

Methods for the calculation of particular types of farming specialisations

IF (C1) AND (C2) AND (C3) THEN (S1)

General

Description

Principal

Description

Particular specialisations

Description

(S1)

Description of the calculation

(D1)

Code of variables and conditions

(ref. Part B of this Annex)

Condition 1 (C1)

Condition 2

(C2)

Condition 3

(C3)

6

Mixed cropping

 

 

 

 

 

 

 

 

 

61

Mixed cropping

 

 

 

 

 

 

 

 

 

611

Horticulture and permanent crops combined

Horticulture > 1/3 AND permanent crops > 1/3

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

P2 > 1/3 AND P3 > 1/3

 

 

 

 

 

 

 

 

 

 

 

 

 

612

Field crops and horticulture combined

General cropping > 1/3 AND horticulture > 1/3

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

P1 > 1/3 AND P2 > 1/3

 

 

 

 

 

 

 

 

 

 

 

 

 

613

Field crops and vineyards combined

General cropping > 1/3 AND vineyards > 1/3

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

P1 > 1/3 AND SO_CLND062> 1/3

 

 

 

 

 

 

 

 

 

 

 

 

 

614

Field crops and permanent crops combined

General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3

 

 

 

 

 

 

 

 

 

 

 

 

 

615

Mixed cropping, mainly field crops

General cropping > 1/3 AND no other activity > 1/3

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3

 

 

 

 

 

 

 

 

 

 

 

 

 

616

Other mixed cropping

Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615

(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3

 

 

7

Mixed livestock

 

 

 

 

 

 

 

 

 

73

Mixed livestock, mainly grazing livestock

 

 

 

 

 

 

 

 

 

731

Mixed livestock, mainly dairy

Bovine, dairy > 1/3 of grazing livestock AND dairy cows > 1/2 of dairy bovine

P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3

P4 > P5

P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

 

 

 

 

 

 

 

 

 

 

 

 

732

Mixed livestock, mainly non-dairy grazing livestock

Holdings meeting conditions C1 and C2, excluding holdings in class 731

P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

P4 > P5

 

 

 

 

 

 

 

 

 

 

 

74

Mixed livestock, mainly granivores

 

 

 

 

 

 

 

 

 

741

Mixed livestock: granivores and dairy

Bovine, dairy > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairy

P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

P4 ≤ P5

P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

 

 

 

 

 

 

 

 

 

 

 

 

742

Mixed livestock: granivores and non-dairy grazing livestock

Holdings meeting conditions C1 and C2, excluding holdings in class 741

P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3

P4 ≤ P5

 

8

Mixed crops – livestock

 

 

 

 

 

 

 

 

 

83

Field crops – grazing livestock combined

 

 

 

 

 

 

 

 

 

831

Field crops combined with dairy

Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy < general cropping

Holdings not included in classes 151-742 and 999

P1> 1/3 AND P4 > 1/3

P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1

 

 

 

 

 

 

 

 

 

 

 

 

832

Dairy combined with field crops

Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy ≥ general cropping

Holdings not included in classes 151-742 and 999

P1> 1/3 AND P4 > 1/3

P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1

 

 

 

 

 

 

 

 

 

 

 

 

833

Field crops combined with non-dairy grazing livestock

General cropping > grazing livestock and forage, excluding holdings in class 831

Holdings not included in classes 151-742 and 999

P1> 1/3 AND P4 > 1/3

P1 > P4; excluding 831

 

 

 

 

 

 

 

 

 

 

 

 

834

Non-dairy grazing livestock combined with field crops

Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833

Holdings not included in classes 151-742 and 999

P1> 1/3 AND P4 > 1/3

 

 

84

Various crops and livestock combined

 

 

 

 

 

 

 

 

 

841

Field crops and granivores combined

General cropping > 1/3 AND granivores > 1/3

Holdings not included in classes 151-742 and 999

Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

P1> 1/3 AND P5 > 1/3

 

 

 

 

 

 

 

 

 

 

 

 

842

Permanent crops and grazing livestock combined

Permanent crops > 1/3 AND grazing livestock and forage > 1/3

Holdings not included in classes 151-742 and 999

Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

P3 > 1/3 AND P4 > 1/3

 

 

 

 

 

 

 

 

 

 

 

 

843

Apiculture

Bees > 2/3

Holdings not included in classes 151-742 and 999

Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

SO_CLVS030 > 2/3

 

 

 

 

 

 

 

 

 

 

 

 

844

Various mixed crops and livestock

Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843

Holdings not included in classes 151-742 and 999

Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

 

Non-classified holdings



Types of farming

(* for better readability the six columns under this heading are reproduced in Part C of this Annex)

Methods for the calculation of particular types of farming specialisations

IF (C1) AND (C2) AND (C3) THEN (S1)

General

Description

Principal

Description

Particular specialisations

Description

(S1)

Description of the calculation

Code of variables and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

9

Non-classified holdings

 

 

 

 

 

 

 

 

 

99

Non-classified holdings

 

 

 

 

 

 

 

 

 

999

Non-classified holdings

Total SO = 0

 

 

 

B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES

I. Correspondence between the headings of the 2020 Union survey on integrated farm statistics ('IFS') referred to in Implementing Regulation (EU) 2018/1874 or more recent legislation, the headings to be collected for the SOC 2017 and the farm return of the FADN



Equivalent headings for the application of SOCs

IFS code

IFS label

SOC code

2017 SOC heading

FADN farm return

(Annex VIII to this Regulation)

I. Crops

CLND004

Common wheat and spelt

SOC_CLND004

Common wheat and spelt

10110.  Common wheat and spelt

CLND005

Durum wheat

SOC_CLND005

Durum wheat

10120.  Durum wheat

CLND006

Rye and winter cereal mixtures (maslin)

SOC_CLND006

Rye and winter cereal mixtures (maslin)

10130.  Rye and winter cereal mixtures (maslin)

CLND007

Barley

SOC_CLND007

Barley

10140.  Barley

CLND008

Oats and spring cereal mixtures (mixed grain other than maslin)

SOC_CLND008

Oats and spring cereal mixtures (mixed grain other than maslin)

10150.  Oats and spring cereal mixtures (mixed grain other than maslin)

CLND009

Grain maize and corn-cob mix

SOC_CLND009

Grain maize and corn-cob mix

10160.  Grain maize and corn-cob mix

CLND010

Triticale

SOC_CLND010_011_012

Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

10190.  Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

CLND011

Sorghum

CLND012

Other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

CLND013

Rice

SOC_CLND013

Rice

10170.  Rice

CLND014

Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

SOC_CLND014

Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

10210.  Field peas, beans and sweet lupins

10220.  Lentils, chickpeas and vetches

10290.  Other protein crops

CLND015

Field peas, beans and sweet lupins

SOC_CLND015

Field peas, beans and sweet lupins

10210.  – of which: Field peas, beans and sweet lupins

CLND017

Potatoes (including seed potatoes)

SOC_CLND017

Potatoes (including seed potatoes)

10300.  Potatoes (including early potatoes and seed potatoes)

CLND018

Sugar beet (excluding seed)

SOC_CLND018

Sugar beet (excluding seed)

10400.  Sugar beet (excluding seed)

CLND019

Other root crops n.e.c.

SOC_CLND019

Other root crops n.e.c.

10500.  Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops n.e.c.

CLND022

Rape and turnip rape seeds

SOC_CLND022

Rape and turnip rape seeds

10604.  Rape and turnip rape seeds

CLND023

Sunflower seed

SOC_CLND023

Sunflower seed

10605.  Sunflower seed

CLND024

Soya

SOC_CLND024

Soya

10606.  Soya

CLND025

Oil flax (Linseed)

SOC_CLND025

Oil flax (Linseed)

10607.  Oil flax (Linseed)

CLND026

Other oilseed crops n.e.c.

SOC_CLND026

Other oilseed crops n.e.c.

10608.  Other oil seed crops n.e.c

CLND028

Fibre flax

SOC_CLND028

Fibre flax

10609.  Fibre flax

CLND029

Hemp

SOC_CLND029

Hemp

10610.  Hemp

CLND030

Cotton

SOC_CLND030

Cotton

10603.  Cotton

CLND031

Other fibre crops n.e.c.

SOC_CLND031

Other fibre crops n.e.c.

10611.  Other fibre crops n.e.c

CLND032

Tobacco

SOC_CLND032

Tobacco

10601.  Tobacco

CLND033

Hops

SOC_CLND033

Hops

10602.  Hops

CLND034

Aromatic, medicinal and culinary plants

SOC_CLND034

Aromatic, medicinal and culinary plants

10612.  Aromatic, medicinal and culinary plants

CLND035

Energy crops n.e.c.

SOC_CLND035_036

Energy and other industrial crops n.e.c.

10613.  Sugar cane

CLND036

Other industrial crops n.e.c.

10690.  Energy and other industrial crops n.e.c.

CLND037

Plants harvested green from arable land

SOC_CLND037

Plants harvested green from arable land

 

CLND038

Temporary grasses and grazings

SOC_CLND038

Temporary grasses and grazings

10910.  Temporary grasses and grazings

CLND039

Leguminous plants harvested green

SOC_CLND039

Leguminous plants harvested green

10922.  Leguminous plants harvested green

CLND040

Green maize

SOC_CLND040

Green maize

10921.  Green maize

CLND041

Other cereals harvested green (excluding green maize)

Other plants harvested green from arable land n.e.c.

SOC_CLND041_042

Other plants and cereals (excluding maize) harvested green n.e.c.

10923.  Other plants and cereals (excluding green maize) harvested green n.e.c.

CLND042

CLND043

Fresh vegetables (including melons) and strawberries

SOC_CLND043

Fresh vegetables (including melons) and strawberries – outdoor

 

CLND044

Fresh vegetables (including melons) and strawberries - Market gardening

SOC_CLND044

Fresh vegetables (including melons) and strawberries - Market gardening

10712.  Fresh vegetables (including melons) and strawberries - Market gardening

CLND045

Fresh vegetables (including melons) and strawberries - Open field

SOC_CLND045

Fresh vegetables (including melons) and strawberries - Open field

10711.  Fresh vegetables (including melons) and strawberries - Open field

CLND046

Flowers and ornamental plants (excluding nurseries)

SOC_CLND046

Flowers and ornamental plants (excluding nurseries) - outdoor

10810.  Flowers and ornamental plants (excluding nurseries) - outdoor

CLND047

Seeds and seedlings

SOC_CLND047

Seeds and seedlings

11000.  Arable land seed and seedlings

CLND048

Other arable land crops n.e.c.

SOC_CLND048_083

Other arable land crops n.e.c. including under glass or high accessible cover

11100.  Other arable land crops n.e.c. including under glass or high accessible cover

CLND083

Other arable land crops under glass or high accessible cover

CLND049

Fallow land

SOC_CLND049

Fallow land

11200.  Fallow land

CLND050

Permanent grassland

SOC_CLND050

Permanent grassland

 

CLND051

Pasture and meadow, excluding rough grazings

SOC_CLND051

Pasture and meadow, excluding rough grazings

30100.  Pasture and meadow, excluding rough grazings

CLND052

Rough grazings

SOC_CLND052

Rough grazings

30200.  Rough grazings

CLND053

Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

SOC_CLND053

Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

30300.  Permanent grassland no longer used for production purposes and eligible for the payment of subsidies

CLND055

Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)

SOC_CLND055

Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)

 

 

 

SOC_CLND056_057

Fruit of temperate climate zones

 

CLND056

Pome fruits

SOC_CLND056

Pome fruits

40101.  Pome fruits

CLND057

Stone fruits

SOC_CLND057

Stone fruits

40102.  Stone fruits

CLND058

Fruits from subtropical and tropical climate zones

SOC_CLND058

Fruits from subtropical and tropical climate zones

40115.  Fruits from subtropical and tropical climate zones

CLND059

Berries (excluding strawberries)

SOC_CLND059

Berries (excluding strawberries)

40120.  Berries (excluding strawberries)

CLND060

Nuts

SOC_CLND060

Nuts

40130.  Nuts

CLND061

Citrus fruits

SOC_CLND061

Citrus fruits

40200.  Citrus fruits

CLND062

Grapes

SOC_CLND062

Grapes

 

CLND063

Grapes for wines

SOC_CLND063

Grapes for wines

 

CLND064

Grapes for wines with protected designation of origin (PDO)

SOC_CLND064

Grapes for wines with protected designation of origin (PDO)

40411.  Wine with protected designation of origin (PDO)

40451.  Grapes for wines with protected designation of origin (PDO)

CLND065

Grapes for wines with protected geographical indication (PGI)

SOC_CLND065

Grapes for wines with protected geographical indication (PGI)

40412.  Wine with protected geographical indication (PGI)

40452.  Grapes for wines with protected geographical indication (PGI)

CLND066

Grapes for other wines n.e.c. (without PDO/PGI)

SOC_CLND066

Grapes for other wines n.e.c. (without PDO/PGI)

40420.  Other wines

40460.  Grapes for other wines

CLND067

Grapes for table use

SOC_CLND067

Grapes for table use

40430.  Grapes for table use

CLND068

Grapes for raisins

SOC_CLND068

Grapes for raisins

40440.  Grapes for raisins

CLND069

Olives

SOC_CLND069

Olives

 

 

 

SOC_CLND069A

Normally producing table olives

40310.  Table olives

 

 

SOC_CLND069B

Normally producing olives for oil production

40320.  Olives for oil production (sold in the form of fruit)

40330.  Olive oil

CLND070

Nurseries

SOC_CLND070

Nurseries

40500.  Nurseries

CLND071

Other permanent crops including other permanent crops for human consumption

SOC_CLND071

Other permanent crops

40600.  Other permanent crops

CLND072

Christmas trees

SOC_CLND072

Christmas trees

40610.  – of which Christmas trees

CLND073

Kitchen gardens

SOC_CLND073_085

Kitchen gardens and other UAA under glass or high accessible cover n.e.c.

20000.  Kitchen gardens

CLND085

Other UAA under glass or high accessible cover n.e.c.

CLND079

Cultivated mushrooms

SOC_CLND079

Cultivated mushrooms

60000.  Cultivated mushrooms

CLND081

Fresh vegetables (including melons) and strawberries under glass or high accessible cover

SOC_CLND081

Fresh vegetables (including melons) and strawberries under glass or high accessible cover

10720.  Fresh vegetables (including melons) and strawberries under glass or high accessible cover

CLND082

Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

SOC_CLND082

Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

10820.  Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover

CLND084

Permanent crops under glass or high accessible cover

SOC_CLND084

Permanent crops under glass or high accessible cover

40700.  Permanent crops under glass or high accessible cover

II Livestock

CLVS001

Bovine animals less than 1 year old

SOC_CLVS001

Bovine animals less than 1 year old

210.  Bovine animals less than 1 year old

CLVS003

Male bovine animals, 1 to less than 2 years old

SOC_CLVS003

Male bovine animals, 1 to less than 2 years old

220.  Male bovine animals, 1 to less than 2 years old

CLVS004

Heifers, 1 to less than 2 years old

SOC_CLVS004

Heifers, 1 to less than 2 years old

230.  Heifers, 1 to less than 2 years old

CLVS005

Male bovine animals, 2 years old and over

SOC_CLVS005

Male bovine animals, 2 years old and over

240.  Male bovine animals, 2 years old and over

CLVS007

Heifers, 2 years old and over

SOC_CLVS007

Heifers, 2 years old and over

251.  Breeding heifers

 

252.  Heifers for fattening

CLVS008

Cows

SOC_CLVS008

Cows

 

CLVS009

Dairy cows

SOC_CLVS009

Dairy cows

261.  Dairy cows

CLVS010

Non-dairy cows

SOC_CLVS010

Non-dairy cows

269.  Non-dairy cows

CLVS011

Buffalo-cows

SOC_CLVS011

Buffalo-cows

262.  Buffalo dairy cows

CLVS012

Sheep (all ages)

SOC_CLVS012

Sheep (all ages)

 

CLVS013

Breeding female sheep

SOC_CLVS013

Breeding female sheep

311.  Breeding female sheep

CLVS014

Other sheep

SOC_CLVS014

Other sheep

319.  Other sheep

CLVS015

Goats (all ages)

SOC_CLVS015

Goats (all ages)

 

CLVS016

Breeding female goats

SOC_CLVS016

Breeding female goats

321.  Breeding female goats

CLVS017

Other goats

SOC_CLVS017

Other goats

329.  Other goats

CLVS018

Piglets, live weight of under 20 kg

SOC_CLVS018

Piglets, live weight of under 20 kg

410.  Piglets, live weight of under 20 kg

CLVS019

Breeding sows, live weight 50 kg and over

SOC_CLVS019

Breeding sows, live weight 50 kg and over

420.  Breeding sows, live weight 50 kg and over

CLVS020

Other pigs

SOC_CLVS020

Other pigs

491.  Pigs for fattening

 

499.  Other pigs

CLVS021

Broilers

SOC_CLVS021

Broilers

510.  Poultry - broilers

CLVS022

Laying hens

SOC_CLVS022

Laying hens

520.  Laying hens

CLVS023

Other poultry

SOC_CLVS023

Other poultry

530.  Other poultry

CLVS029

Breeding female rabbits

SOC_CLVS029

Breeding female rabbits

610.  Breeding female rabbits

CLVS030

Bees

SOC_CLVS030

Bees

700.  Bees

II. Codes regrouping several variables included in IFS 2020:

P45.

Bovine, dairy = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)

P46.

Bovine = P45 (Bovine, dairy) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)

GL

Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)

If GL = 0 THEN

FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)



AND

 

FCP4

Forage for grazing livestock = 0

AND

 

P17

Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)

If GL > 0 THEN



FCP1

Forage for sale = 0

AND

 

FCP4

Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)

AND

 

P17

Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))

P151.

Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))

P15.

Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)

P16.

Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND02 (Oil flax (Linseed) + SO_CLND026 (Other oilseed crops n.e.c.)

P51.

Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)

P52.

Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry)

P1.

General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries - Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)

P2.

Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries - Market gardening)) + SO_CLND081 (Fresh vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)

P3.

Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071(Other permanent crops) + SO_CLND084 (Permanent crops under glass)

P4.

Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock)

P5.

Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits)

C.   TYPES OF FARMING AS REFERRED TO IN PART A

Specialist holdings — crops



General type of farming

Principal type of farming

Particular types of farming specialisations

1.  Specialist field crops

15.  Specialist cereals, oilseeds and protein crops

151.  Specialist cereals (other than rice), oilseeds and protein crops

152.  Specialist rice

153.  Cereals, oilseeds, protein crops and rice combined

 

16.  General field cropping

161.  Specialist root crops

162.  Cereals, oilseeds, protein crops and root crops combined

163.  Specialist field vegetables

164.  Specialist tobacco

165.  Specialist cotton

166.  Various field crops combined

2.  Specialist horticulture

21.  Specialist horticulture indoor

211.  Specialist vegetables indoor

212.  Specialist flowers and ornamentals indoor

213.  Mixed horticulture indoor specialist

 

22.  Specialist horticulture outdoor

221.  Specialist vegetables outdoor

222.  Specialist flowers and ornamentals outdoor

223.  Mixed horticulture outdoor specialist

 

23.  Other horticulture

231.  Specialist mushrooms

232.  Specialist nurseries

233.  Various horticulture

3.  Specialist permanent crops

35.  Specialist vineyards

351.  Specialist quality wine

352.  Specialist wine other than quality wine

353.  Specialist table grapes

354.  Other vineyards

 

36.  Specialist fruit and citrus fruit

361.  Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)

362.  Specialist citrus fruit

363.  Specialist nuts

364.  Specialist tropical and subtropical fruits

365.  Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production

 

37.  Specialist olives

370.  Specialist olives

 

38.  Various permanent crops combined

380.  Various permanent crops combined

Specialist holdings — animal production



General type of farming

Principal type of farming

Particular types of farming specialisations

4.  Specialist grazing livestock

45.  Specialist dairy

450.  Specialist dairy

 

46.  Specialist cattle — rearing and fattening

460.  Specialist cattle — rearing and fattening

 

47.  Cattle — dairy, rearing and fattening combined

470.  Cattle — dairy, rearing and fattening combined

 

48.  Sheep, goats and other grazing livestock

481.  Specialist sheep

482.  Sheep and cattle combined

483.  Specialist goats

484.  Various grazing livestock

5.  Specialist granivores

51.  Specialist pigs

511.  Specialist pig rearing

512.  Specialist pig fattening

513.  Pig rearing and fattening combined

 

52.  Specialist poultry

521.  Specialist laying hens

522.  Specialist poultry-meat

523.  Laying hens and poultry-meat combined

 

53.  Various granivores combined

530.  Various granivores combined

Mixed holdings



General type of farming

Principal type of farming

Particular types of farming specialisations

6.  Mixed cropping

61.  Mixed cropping

611.  Horticulture and permanent crops combined

612.  Field crops and horticulture combined

613.  Field crops and vineyards combined

614.  Field crops and permanent crops combined

615.  Mixed cropping, mainly field crops

616.  Other mixed cropping

7.  Mixed livestock

73.  Mixed livestock, mainly grazing livestock

731.  Mixed livestock, mainly dairy

732.  Mixed livestock, mainly non-dairy grazing livestock

 

74.  Mixed livestock, mainly granivores

741.  Mixed livestock: granivores and dairy

742.  Mixed livestock: granivores and non-dairy grazing livestock

8.  Mixed crops — livestock

83.  Field crops — grazing livestock combined

831.  Field crops combined with dairy

832.  Dairy combined with field crops

833.  Field crops combined with non-dairy grazing livestock

834.  Non-dairy grazing livestock combined with field crops

 

84.  Various crops and livestock combined

841.  Field crops and granivores combined

842.  Permanent crops and grazing livestock combined

843.  Apiculture

844.  Various mixed crops and livestock

9.  Non-classified holdings

99.  Non-classified holdings

999.  Non-classified holdings

▼B




ANNEX V

ECONOMIC SIZE OF HOLDINGS AND ECONOMIC SIZE CLASSES (ARTICLE 5)

A.   ECONOMIC SIZE OF THE HOLDING

The economic size of a holding is measured as the total standard output of the holding expressed in EUR.

B.   ECONOMIC SIZE CLASSES OF HOLDINGS

Holdings are classified by size classes, the limits of which are set out below.



Classes

Limits in EUR

I

less than 2 000

II

from 2 000 to less than 4 000

III

from 4 000 to less than 8 000

IV

from 8 000 to less than 15 000

V

from 15 000 to less than 25 000

VI

from 25 000 to less than 50 000

VII

from 50 000 to less than 100 000

VIII

from 100 000 to less than 250 000

IX

from 250 000 to less than 500 000

X

from 500 000 to less than 750 000

XI

from 750 000 to less than 1 000 000

XII

from 1 000 000 to less than 1 500 000

XIII

from 1 500 000 to less than 3 000 000

XIV

from 3 000 000

Size classes II and III or III and IV, IV and V, or from III to V, VI and VII, VIII and IX, X and XI and from XII to XIV or from X to XIV can be grouped together.

▼M5




ANNEX VI

STANDARD OUTPUT COEFFICIENTS (SOCs) REFERRED TO IN ARTICLE 6

1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs

(a) 

The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation.

(b) 

Production period

The SOCs correspond to a production period of 12 months.

For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated.

(c) 

Basic data and reference period

The SOCs are determined on the basis of the production per unit and the farm-gate price referred to in the definition of SOC in Annex IV. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 ( 2 ).

(d) 

Units

(1) 

Physical units:

(a) 

The SOCs for crop variables are determined on the basis of area expressed in hectares.

(b) 

For mushrooms, the SOCs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation.

(c) 

The SOCs relating to livestock variables are determined by head.

(d) 

Exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive.

(2) 

Monetary units and rounding:

The basic data for determining the SOCs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOCs are converted into EUR using the average exchange rates for the reference period as defined in point 1(c) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).

The SOCs may be rounded to the nearest EUR 5 where appropriate.

2.   BREAKDOWN OF SOCs

(a) 

By crop and livestock variables

The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation.

(b) 

Geographical breakdown

— 
The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council ( 3 ). These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit.
— 
No SOC is determined for variables which are not relevant in the region concerned.

3.   COLLECTION OF DATA FOR DETERMINING SOCs

(a) 

The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091.

(b) 

When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out:

(i) 

either by renewing the basic data in a manner similar to that specified in point (a),

(ii) 

or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.

4.   EXECUTION

The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States.

5.   TREATMENT OF SPECIAL CASES

The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding:

(a) 

Fallow land

The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding.

(b) 

Kitchen gardens

Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero.

(c) 

Livestock

For livestock the variables are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).

(d) 

Bovine animals less than 1 year old

SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.

(e) 

Other sheep and other goats

SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding.

SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.

(f) 

Piglets

SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.

(g) 

Forage

If there are no grazing livestock (i.e. bovine, sheep or goats) on the holding, the forage (i.e. roots, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.

If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

▼B




ANNEX VII

OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)

A.   DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING

The gainful activities directly related to the holding other than the agri- cultural activities of the holding comprise all activities other than farm work, directly related to the holding and having an economic impact on the holding. Those are activities where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holdings are used.

Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.

All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. ►M2  Wine and olive oil production are regarded as agricultural activities if the bought-in proportion of wine or olive oil is not significant. ◄

All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.

B.   ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 ( 4 ):

image

C.   CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING

Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:



Classes

Percentage bands

I

From 0 % to 10 % (marginal share)

II

From more than 10 % to 50 % (medium share)

III

From more than 50 % to less than a 100 % (significant share)




ANNEX VIII

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

The data to be collected is classified by table and broken down into groups, categories and columns. The convention used to refer to a specific data field is:

<table letter>_<group>_<category>[_<category>]_<column>_

Specific data values are captured at the column level. In the tables as set out below, clear cells are where data values can be accepted; greyed cells marked with a ‘—’ have no meaning in the group context, so no data is accepted in those.

Examples:

— 
B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.
— 
I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.

When a value is not relevant or missing for any particular holding, do not enter value ‘0’.

Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.

For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.

The data in a farm return should be given with the following degrees of accuracy:

financial values : values in EUR or in national monetary units without decimal. However, for national currencies where the unit represents a low relative value compared to the EUR, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the FADN, to express the values in hundreds or thousands of national currency units,

physical quantities : in quintals (1 q = 100 kg) except in the case of eggs, which will be expressed in thousands and wine and related products which will be expressed in hectolitres,

▼M1

areas : in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area and except in Table M ‘Subsidies’, where basic units are to be registered in ha,

▼B

average livestock numbers : to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be given in number of occupied hives,

labour units : to two decimal places.

For each table category and column value, further definitions and instructions are set out after the table concerned.

▼M6



Table A

General information on the holding

Category of general information

Code (*)



 

Columns

Group of information

FADN Division

Subdivision

Serial number of holding

Degree

Minutes

NUTS

Number of the accounting office

Date

Weight of the farm

Type of farming

Economic size class

Code

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

ID

Identification of the holding

 

 

 

LO

Location of the holding

 

 

 

AI

Accounting information

 

 

 

TY

Typology

 

 

 

CL

Classes

 

OT

Other particulars of the holding

 



Code (*)

Description

Group

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

10

Number of the holding

ID

AID10R

AID10S

AID10H

20

Latitude

LO

ALO20DG

ALO20MI

30

Longitude

LO

ALO30DG

ALO30MI

40

NUTS3

LO

ALO40N

50

Accounting office

AI

AAI50AO

60

Type of accounting

AI

AAI60C

70

Date of closure of accounts

AI

AAI70DT

80

National weight calculated by the Member State

TY

ATY80W

90

Classification at the time of selection

TY

ATY90TF

ATY90ES

100

Other gainful activities (OGA) directly related to the holding

CL

ACL100C

110

Type of ownership/ economic objective

CL

ACL110C

120

Legal status

CL

ACL120C

130

Level of liability of the holder(s)

CL

ACL130C

140

Organic farming

CL

ACL140C

141

Sectors in organic farming

CL

ACL141C

150

Protected Designation of Origin (PDO) / Protected Geographical Indication (PGI) / Traditional Speciality Guaranteed (TSG) / mountain product

CL

ACL150C

151

Sectors with PDO/PGI /TSG/mountain product

CL

ACL151C

160

Areas facing natural and other specific constraints

CL

ACL160C

170

Altitude

CL

ACL170C

180

Structural Funds area

CL

ACL180C

190

Natura 2000 area

CL

ACL190C

200

Water directive (2000/60/EC) area

CL

ACL200C

210

Irrigation system

OT

AOT210C

220

Livestock unit grazing days on common land

OT

AOT220C

230

Member of Producer Organisations (POs)

OT

 

 

 

 

 

 

 

 

 

 

 

AOT230C

231

Economic relevance of Producer Organisations (POs) to the farm

OT

 

 

 

 

 

 

 

 

 

 

 

AOT231C

232

Number of members of Producer Organisations (POs)

OT

 

 

 

 

 

 

 

 

 

 

 

AOT232C

A.ID.    Identification of the holding

A number is assigned to each returning holding when it is selected for the first time. The holding retains this number permanently for the duration of its inclusion in the accountancy network. A number once assigned is never allotted to another holding.

However, where the holding undergoes a fundamental change, and in particular where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.

The holding number comprises three groups of indications as follows:

A.ID.10.R. FADN Division: a code number is to be given, corresponding to the code set in Annex II to this Regulation.

A.ID.10.S. Subdivision: a code number is to be given.

The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.

In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.

A.ID.10.H. Serial number of the holding.

A.LO.    Location of the holding

The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.

A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in Regulation (EC) No 1059/2003 should be given.

A.AI.    Accounting information

A.AI.50.AO. Number of the accounting office: a code number is to be given.

In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.

A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:

1. 

Double-entry accounting

2. 

Single-entry accounting.

3. 

None.

A.AI.70.DT. Date of closure of accounts: to be recorded in format ‘YYYY-MM-DD’, for example 2009-06-30 or 2009-12-31.

A.TY.    Typology

A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.

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

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

A.CL.    Classes

A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover ( 5 ) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:

1. 

≥ 0 to ≤ 10 % (marginal share)

2. 

> 10 % to ≤ 50 % (medium share)

3. 

> 50 % to < 100 % (significant share)

A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:

1. 

family farm: the holding uses the labour and capital of the holder(s)/manager(s) 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 ( 6 ), in particular Articles 4 and 5 thereof. The following code numbers are to be used:

1. 

the holding does not apply organic production methods;

2. 

the holding applies only organic production methods for all its products;

3. 

the holding applies both organic and other production methods;

4. 

the holding is converting to organic production methods.

A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used.

0. 

not applicable

31. 

cereals

32. 

oilseeds and protein crops

33. 

fruits and vegetables (including citrus fruits, but excluding olives)

34. 

olives

35. 

vineyards

36. 

beef

37. 

cow's milk

38. 

pigmeat

39. 

sheep and goats (milk and meat)

40. 

poultry meat

41. 

eggs

42. 

other sector

A.CL.150.C. ‘Protected Designation of Origin’ / ‘Protected Geographical Indication’ / ‘Traditional Speciality Guaranteed’ / ‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ( 7 ). The following code numbers are to be used:

1. 

the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

2. 

the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

3. 

the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.

A.CL.151.C. Sectors with Protected Designation of Origin / Protected Geographical Indication / Traditional Speciality Guaranteed / mountain product: if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used.

0. 

not applicable

31. 

cereals

32. 

oilseeds and protein crops

33. 

fruits and vegetables (including citrus fruits, but excluding olives)

34. 

olives

35. 

vineyards

36. 

beef

37. 

cow's milk

38. 

pigmeat

39. 

sheep and goats (milk and meat)

40. 

poultry meat

41. 

eggs

42. 

other sector.

The items A.CL.150.C. Protected Designation of Origin / Protected Geographical Indication / Traditional Speciality Guaranteed / mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.

A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ( 8 ). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:

1. 

the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

21. 

the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013;

22. 

the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013;

23. 

the majority of the utilised agricultural area of the holding is situated in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

3. 

the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013;

5. 

the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.

A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:

1. 

the major part of the holding is located at < 300 m;

2. 

the major part of the holding is located at 300 to 600 m;

3. 

the major part of the holding is located at > 600 m;

4. 

data not available.

A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 90 paragraph 2 (a), (b) and (c) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council ( 9 ). The following code numbers are to be used:

1. 

the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof;

2. 

the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof;

3. 

the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.

A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ( 10 ) and Council Directive 92/43/EEC ( 11 ) (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 ( 12 ). 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.

A.OT.230.C Member of Producer Organisations (POs): Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farms’ products are marketed by the producer organisation (choose all sectors covered by POs the farm is member of). For the purpose of this survey, ‘producer organisations’ refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders. (Recognition of the producer organisation in line with Articles 152 or 161 of Regulation (EU) 1308/2013 is required).

0. 

not a member of a producer organisation

A member of a producer organisation to share production, administrative, investments costs and/or, a member of a producer organisation to market the farms’ products of:

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.OT.231.C Economic relevance of Producer Organisations (POs) to the farm: Indication of the share of the farm’s overall production (total sales), in terms of value, that is marketed through the producer organisations.

1. 

≥ 0 to ≤ 10 % (marginal share)

2. 

> 10 % to ≤ 50 % (medium share)

3. 

> 50 % to < 100 % (significant share)

A.OT.232.C Number of members of Producer Organisations (POs): Indication of the size of the main PO of which the farm (farm holder(s) or manager(s)) is a member, it means of the PO that markets most of the farm’s production (in terms of value).

1. 

PO has less than 10 members

2. 

PO has 10 to less than 20 members

3. 

PO has 20 to less than 50 members

4. 

PO has 50 to less than 100 members

5. 

PO has 100 to less than 500 members

6. 

PO has 500 to less than 1000 members

7. 

PO has 1000 members (or more)

The submission of data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C is mandatory as from the accounting year 2023; however, Member States may be exempted from the submission of data relating to some or all these variables if they submit a duly justified request by 31 May 2021 at the latest. The Commission services will review justifications and will decide about the exemption. An exempted Member State may reconsider its choice and inform the Commission accordingly. On a voluntary basis, Member States may submit the data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C as from the accounting year 2021.

COLUMNS IN TABLE A

Column R refers to FADN division, column S to subdivision, column H to the serial number of the holding, column DG to degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to code.

▼B

Table B

Type of occupation



Category of Utilised agricultural area (UAA)

Code (*)

 

Group of information

Utilised Agricultural Area

A

UO

UAA for owner farming

 

UT

UAA for tenant farming

 

US

UAA for sharecropping or other modes

 



Code (*)

Description of categories

Group

A

10

UAA for owner farming

UO

 

20

Rented UAA

UT

 

30

Sharecropped UAA

US

 

Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.

Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.

The following groups of information and categories should be used:

B.UO.    UAA for owner farming

B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms. This category includes land leased to others ready for sowing (crop code 11300 ).

B.UT.    UAA for tenant farming

▼M1

B.UT.20.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area (the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the farming results) and/or UAA farmed on similar terms of tenure.

▼B

Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing should be given without specifying the area in question (table H).

Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as land the harvest of which is bought as a standing crop.

B.US.    UAA for sharecropping or other modes

B.US.30.A UAA (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.

COLUMNS IN TABLE B

Column A refers to UAA.

▼M6



Table C

Labour

Category of labour

Code(*)



 

Columns

Group of information

General

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

Share of work for OGA directly related to the holding

Number of persons

Sex

Year of birth

Agricultural training of the manager

Annual time worked

Number of Annual Work Units (AWU)

% of annual time worked

% of AWU

P

G

B

T

Y1

W1

Y2

W2

Integer

Enter code

Four digits

Enter code

(hours)

(AWU)

%

%

UR

Unpaid regular

 

 

 

 

 

 

 

 

UC

Unpaid casual

 

 

PR

Paid regular

 

 

 

 

 

 

 

 

PC

Paid casual

 

 



Code(*)

Description

Group

P

G

B

T

Y1

W1

Y2

W2

10

Holder(s)/manager(s)

UR

 

 

 

 

 

 

20

Holder(s)/not manager(s)

UR

 

 

 

 

 

30

Manager(s)/not holder(s)

UR

 

 

 

 

 

 

40

Spouse(s)/partner(s) of holder(s)

UR

 

 

 

 

 

50

Other

UR, PR

 

 

 

 

 

60

Casual work

UC, PC

 

 

70

Other Managers

PR

 

 

 

 

 

 

The term 'labour' includes all persons who have been engaged on work on the farm during the accounting year. However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).

In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.

Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following :

(a) 

assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L code 2010 ‘Contractual work’) and as a cost (table H code 1010 ‘Wages and social security’);

(b) 

assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H code 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 wine 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(s)/manager(s)

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(s)/not manager(s)

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

C.UR.30 

Manager(s)/not holder(s)

Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.

C.UR.40. 

Spouse(s)/partner(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/partner. The number of spouses/partners 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).

Sex (column G)

The sex should be given only for the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR). The sex is indicated by a code number, i.e.:

1. 

male;

2. 

female.

Year of birth (column B)

The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR) using the four figures of the year of birth.

Agricultural training of the manager (column T)

The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:

1. 

only practical agricultural experience;

2. 

basic agricultural training;

3. 

full agricultural training.

Annual time worked (column Y1)

Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities. The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of a worker employed on a time basis.

Total work force: number of annual units (column W1)

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

In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.

Share of work for OGA in % of annual time worked (column Y2)

The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid casual labour). It is optional for the spouse(s)/partner(s) of the holder(s), the other unpaid regular labour, and the other paid regular labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.

Share of work for OGA in % of annual work units (column W2)

The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour (both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.

Work on an agricultural holding

Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the OGA directly related to the holding:

Farm agricultural work

— 
financial organisation and management (farm sales and purchases, bookkeeping, etc.),
— 
work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),
— 
livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),
— 
preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,
— 
maintenance of buildings, machinery, equipment, hedges, ditches, etc.,
— 
transport for the holding and carried out by the labour force of the holding.

Work for the OGA directly related to the holding

— 
contractual work (using production means of the holding),
— 
tourism, accommodation and other leisure activities,
— 
processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,
— 
production of renewable energy,
— 
forestry and wood processing,
— 
other OGA (fur animals, care farming, handicraft, aquaculture, …).

The following are not included in the work of the holding:

— 
work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),
— 
work performed for the household of the holder(s) or manager(s).

▼B

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

 

 

 

 

 

▼M3

2010

Biological assets — plants

 

 

 

 

 

 

 

▼B

3010

Agricultural land

 

 

 

 

 

3020

Land improvements

 

 

 

 

 

 

 

3030

Farm buildings

 

 

 

 

 

 

 

4010

Machinery and equipment

 

 

 

 

 

 

 

5010

Forest land including standing timber

 

 

 

 

 

7010

Intangible assets, tradable

 

 

 

 

 

7020

Intangible assets, non-tradable

 

 

 

 

 

 

 

8010

Other non-current assets

 

 

 

 

 

 

 

The following categories of assets shall be used:

1010.    Cash and equivalents

Cash and other assets that can be easily converted to cash.

1020.    Receivables

Short-term assets, amounts owed to the holding, normally arising from business activities.

1030.    Other current assets

Any other assets that are easily sold or expected to be paid within a year.

1040.    Inventories

Stocks of products owned by the holding that can be used either as inputs or are held for sale whether produced by the holding or purchased.

▼M3

2010.    Biological assets — plants

Values of all plants that have not been harvested yet (all permanent and standing crops). Accumulated depreciation (D.AD) and Depreciation of the current year (D.DY.) should only be reported for Permanent crops.

▼B

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

▼M2

All other intangible assets that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.

▼B

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:

▼M3



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

3010 , 5010 , 7010

Historical cost

nominal or original cost of an asset when acquired

2010 , 3020 , 3030 , 4010 , 7020

Book value

value at which an asset is carried on a balance sheet

1010 , 1020 , 1030 , 1040 , 8010

▼B

D.OV.    Opening valuation

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

D.AD.    Accumulated depreciation

Is the sum of depreciation of assets from the start of its life until the end of the previous period.

D.DY.    Depreciation of the current year

Systematic allocation of the depreciable amount of an asset over its useful life.

A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 10(1).

D.IP.    Investments/Purchases

Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column IP.

Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.

Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over the expected useful life.

The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D ‘Assets’.

D.S.    Investment subsidies

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

D.SA.    Sales

Total sales of assets during the accounting year.

D.CV.    Closing valuation

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

Comments

For items 2010, 3010, 5010 and 7010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year.

Information about Biological assets — animals is recorded in the table J ‘Livestock production’.

▼M5



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

50

Organic manure

60

Entitlements for payments under basic payment scheme

The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.

The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D ‘Assets’. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.

Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D ‘Assets’, H ‘Inputs’ and/or I ‘Crops’.

The following categories must be used:

50. 

Organic manure

60. 

Entitlements for payments under the basic payment scheme.

The following groups of information must be used:

E.QQ. Quantity (to be recorded for columns N, I, O only)

The units to be used are:

— 
Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,
— 
Category 60 (basic payment scheme): number of entitlements/ares

E.QP. Quota purchased (to be recorded for column N only)

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

E.QS. Quota sold (to be recorded for column N only)

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

E.OV. Opening valuation (to be recorded for column N only)

The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

E.CV. Closing valuation (to be recorded for column N only)

The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

E.PQ. Payments for quota leased or rented in quota (to be recorded for column I only)

Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H ‘Inputs’.

E.RQ. Receipts from leasing or renting out quota (to be recorded for column O only)

Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (‘Other’) in Table I ‘Crops’.

E.TX. Taxes, additional levy (column T)

Amount paid.

COLUMNS IN TABLE E

Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.

▼B

Table F

Debts

Structure of the table



Category of debts

Code (*)

 

 

 

Columns

Group of information

Short term

Long-term

S

L

OV

Opening valuation

 

 

CV

Closing valuation

 

 



Code (*)

Description of categories

S

L

1010

Commercial standard

 

 

1020

Commercial special

 

 

1030

Family/private loans

 

 

2010

Payables

 

3000

Other liabilities

 

 

The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.

The following categories should be used:

— 
1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
— 
1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).
— 
1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
— 
2010. Payables — amounts owed to suppliers.
— 
3000. Other liabilities — liabilities other than loans or payables.

Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.

There are two columns: (S) short-term liabilities and (L) long-term liabilities:

— 
Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.
— 
Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.

Table G

Value added tax (VAT)

Structure of the table



Category of VAT systems

Code (*)

 

Group of information

VAT system

balance non-investments transactions

balance investment transactions

C

NI

I

VA

VAT systems in the farm

 

 

 



Code (*)

Description of categories

1010

Main VAT system in the farm

1020

Minority VAT system in the farm



List of VAT systems for both categories

C

NI

I

Normal VAT system

1

Partial offsetting system

2

 

 

Data in monetary terms in the farm return are expressed exclusive of VAT.

The following details on VAT should be provided as categories:

1010.    Main VAT system in the farm

1.

Normal VAT system — the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.

2.

Partial offsetting system — the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.

1020.    Minority VAT system in the farm

Codes as defined for the main VAT system.

There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.

For the normal VAT system, only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance of non-investments transactions and VAT balance of investment transactions have to be provided.

When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.

Table H

Inputs

Structure of the table



Category of inputs

Code (*)

 

 

 

Columns

Group of information

Value

Quantity

V

Q

LM

Labour and machinery costs and inputs

 

 

SL

Specific livestock costs

 

 

SC

Specific crop costs and inputs

 

 

OS

Specific costs for OGA

 

 

FO

Farming overheads

 

 



Code (*)

Group

Description of categories

V

Q

1010

LM

Wages and social security costs for paid labour

 

1020

LM

Contract work and machinery hire

 

1030

LM

Current upkeep of machinery and equipment

 

1040

LM

Motor fuels and lubricants

 

1050

LM

Car expenses

 

2010

SL

Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

 

2020

SL

Purchased coarse fodder for grazing stock (equines, ruminants)

 

2030

SL

Purchased feedstuffs for pigs

 

2040

SL

Purchased feedstuffs for poultry and other small animals

 

2050

SL

Farm-produced feedstuffs for grazing stock (equines, ruminants)

 

2060

SL

Farm-produced feedstuffs for pigs

 

2070

SL

Farm-produced feedstuffs for poultry and other small animals

 

2080

SL

Veterinary expenses

 

2090

SL

Other specific livestock costs

 

3010

SC

Seeds and seedlings purchased

 

3020

SC

Seeds and seedlings produced and used on the farm

 

3030

SC

Fertilisers and soil improvers

 

▼C1

3031

SC

Quantity of N in the mineral fertilisers used

 

3032

SC

Quantity of P2O5 in the mineral fertilisers used

 

3033

SC

Quantity of K2O in the mineral fertilisers used

 

▼B

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

 

▼M1

5062

FO

Taxes and other charges on land and buildings

 

▼B

5070

FO

Rent paid, total

 

5071

FO

Rent paid for land

 

5080

FO

Interest and financial charges paid

 

5090

FO

Other farming overheads

 

►M1  Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 ( 13 ). ◄ Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.

Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.

In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.

▼M5

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 should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.

▼B

When the holding's production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding's tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I ‘Crops’ with the category of crop code 90900 (‘Other’).

The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D ‘Assets’.

Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm's accounts.

Receipts from resale of purchased supplies are to be deducted from corresponding inputs.

Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M ‘Subsidies’ (see instructions regarding those codes). Investment grants and subsidies are shown in table D ‘Assets’.

Costs also include any expenditure on purchases relating to each cost item.

Inputs are classified as follows:

1010.    Wages and social security costs for paid labour

This item includes the following:

— 
salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
— 
salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
— 
bonuses for productivity or qualifications, gifts, gratuities, share of profits,
— 
other expenditure associated with labour (recruitment expenses),
— 
social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
— 
occupational accident insurance.

The holder's personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.

The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.

Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code ‘Other farming overheads’.

1020.    Contract work and machinery hire

This item includes the following:

— 
total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),
— 
cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040 ‘Motor fuels and lubricants’,
— 
cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 ‘Current upkeep of machinery and equipment’ and 1040 ‘Motor fuels and lubricants’).

1030.    Current upkeep of machinery and equipment

Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances (payment of mechanic, cost of replacement parts, etc.).

This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres, forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050 ). Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090 ‘Other specific livestock costs’.

Major repairs which increase the value of equipment, compared with its value before repairs, are not included under this code (see also instructions on depreciation in Table D ‘Assets’).

1040.    Motor fuels and lubricants

This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050 ).

Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:

1040.

‘Motor fuels and lubricants’.

5030.

‘Heating fuels’.

1050.    Car expenses

Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.

Feedstuffs

Used feedstuffs are divided into those purchased and those produced on the farm.

The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased feedstuffs.

Feedstuffs purchased for grazing stock are subdivided into concentrated feedstuffs and coarse fodder (including agistments and expenditure on the use of common pastures, grazing land and forage land not included in the UAA, and purchased litter and straw).

The code 2010 ‘Purchased concentrated feedstuffs for grazing stock (equines, ruminants)’ includes in particular oilcakes, compound feeds, cereals, dried grass, dried sugar beet pulp, fish meal, milk and dairy products, minerals and products for the preservation and storage of such feedstuffs.

Expenditure on work carried out by agricultural contractors for the production of coarse fodder, e.g. silage, is entered under code 1020 ‘Contract work and machinery hire’.

Feedstuffs produced and used on the farm include saleable farm products used as feedstuffs (including milk and milk products but excluding milk suckled by calves, which is not taken into account). Litter and straw produced on the holding are only included if they are a saleable product in the region and year in question.

The following breakdown is to be given:

— 
Purchased feedstuffs:

2010.

Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

2020.

Purchased coarse fodder for grazing stock (equines, ruminants)

2030.

Purchased feedstuffs for pigs

2040.

Purchased feedstuffs for poultry and other small animals

— 
Farm-produced feedstuffs used on farms:

2050.

Farm-produced feedstuffs for grazing stock (equines, ruminants)

2060.

Farm-produced feedstuffs for pigs

2070.

Farm-produced feedstuffs for poultry and other small animals

2080.    Veterinary expenses

Cost of veterinary fees and medicines.

2090.    Other specific livestock costs

All expenditure relating directly to livestock production for which there is no separate provision in the other Table H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books, detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products, costs of storage and market preparation of livestock products of the farm done outside the farm, cost of marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-term rent of buildings used to house animals or store products in connection therewith. It excludes specific costs of animal products processing recorded under codes 4030 to 4070 of table H.

3010.    Seeds and seedlings purchased

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

The costs of processing the seeds (sorting, disinfection) are also included under this code.

3020.    Seeds and seedlings produced and used on the farm

All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.

3030.    Fertilisers and soil improvers

All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure produced on the holding).

Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010 ‘Specific costs for forestry and wood processing’.

3031.    Quantity of nitrogen (N) in mineral fertilisers used

Total quantity (weight) of nitrogen in terms of N in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their N content.

3032.    Quantity of phosphorus (P2O5) in mineral fertilisers used

Total quantity (weight) of phosphorus in terms of P2O5 in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their P2O5 content.

3033.    Quantity of potassium (K2O) in mineral fertilisers used

Total quantity (weight) of potassium in terms of K2O in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their K2O content.

3034.    Purchased manure

Value of purchased manure.

3040.    Crop protection products

All material for the protection of crops and plants against pests and diseases, wild animals, bad weather, etc. (insecticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the crop protection operations are carried out by a contractor and if the cost of the protection materials used is not separately known, the total should be entered under code 1020 ‘Contract work and machinery hire’.

Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010 ‘Specific costs for forestry and wood processing’.

3090.    Other specific crop costs

All costs having a direct connection with crop production (including permanent meadows and grassland) for which there is no separate provision in the other cost items: packing and binding materials, string and rope, cost of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preservation of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less than one year to grow marketable crops, supplies of grapes and olives processed on the holding, etc. Excludes specific costs for processing of crops other than grapes and olives, which should be recorded under code 4020 . Includes also short-term rent of buildings used for marketable crops.

4010.    Specific costs for forestry and wood processing

Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4020.    Specific costs for crop processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of crop processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4030.    Specific costs for cow's milk processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific cow's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4040.    Specific costs for buffalo's milk processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of buffalo's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4050.    Specific costs for sheep's milk processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of sheep's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4060.    Specific costs for goat's milk processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of goat's milk processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4070.    Specific costs for meat processing and other animal products processing

Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of processing meat or other animal products not mentioned under codes 4030 to 4060 (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4090.    Other specific costs for other gainful activities

Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

5010.    Current upkeep of land improvements and buildings

Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.

The purchase of building materials for new investments should be entered under the appropriate codes in the ‘Investment/Purchase’ group of information of Table D ‘Assets’.

The cost of major repairs to buildings which increases their value (major maintenance) is not included under this code. These costs are shown as investment in Table D code 3030 ‘Farm buildings’.

5020.    Electricity

Total consumption of electricity for farm business use.

5030.    Heating fuels

Total consumption of heating fuels for farm business use including the heating of glasshouses.

5040.    Water

Cost of connection to the mains and consumption of water for all farm purposes including irrigation. The costs of using farm-owned water equipment are to be entered in the appropriate codes: depreciation of machinery and equipment, current upkeep of machinery and equipment, motor fuels, electricity.

5051.    Agricultural insurance

The cost of insurance of agricultural production income or any of its components, including insurance against death of livestock and damage to crops, etc.

5055.    Other farm insurance

All insurance premiums covering other farm risks (except agricultural), such as the holder's third-party liability, fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table. It includes insurance premiums for the buildings.

5061.    Farm taxes and other dues

All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the holder are not to be counted as farm costs.

5062.    Taxes and other charges on land and buildings

Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.

5070.    Rent paid

Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas not attached to land should also be entered in Table E.

5071.    Of which rent paid for land

5080.    Interest and financial charges paid

Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.

Subsidies on interest are not deducted but are entered in Table M under code 3550 .

5090.    Other farming overheads

All other farming costs not mentioned under the preceding codes (accountants' fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).

Table I

Crops

Structure of the table:



 

Category of crop

Code (*)

 

Type of crop

Code (**)

Missing data

Code (***)

Group of information

Columns

Total area

of which is irrigated

of which is used for energy crops

of which is used for GMO

Quantity

Value

TA

IR

EN

GM

Q

V

A

Area

 

 

 

 

OV

Opening valuation

 

CV

Closing valuation

 

PR

Production

 

SA

Sales

 

 

FC

Farm household consumption and benefits in kind

 

FU

Farm use

 

For the category of crop, the following codes should be used:

▼M6



Code (*)

Description

Cereals for the production of grain (including seeds)

10110

Common wheat and spelt

10120

Durum wheat

10130

Rye and winter cereal mixtures (maslin)

10140

Barley

10150

Oats and spring cereal mixtures (mixed grain other than maslin)

10160

Grain maize and corn-cob mix

10170

Rice

10190

Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)

Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)

10210

Field peas, beans and sweet lupins

10220

Lentils, chickpeas and vetches

10290

Other protein crops

Roots and Tubers

10300

Potatoes (including early potatoes and seed potatoes)

10310

— of which potatoes for starch

10390

— of which other potatoes

10400

Sugar beet (excluding seed)

10500

Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops .n.e.c.

Industrial crops

10601

Tobacco

10602

Hops

10603

Cotton

10604

Rape and turnip rape seeds

10605

Sunflower seed

10606

Soya

10607

Oil flax (Linseed)

10608

Other oil seed crops n.e.c.

10609

Fibre flax

10610

Hemp

10611

Other fibre crops n.e.c.

10612

Aromatic, medicinal and culinary plants

10613

Sugar cane

10690

Energy and other industrial crops n.e.c.

Fresh vegetables, melons and strawberries of which:

Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover

10711

Fresh vegetables (including melons) and strawberries - Open field

10712

Fresh vegetables (including melons) and strawberries - Market gardening

10720

Fresh vegetables (including melons) and strawberries under glass or high accessible cover

Details for all sub-categories of ‘fresh vegetables (including 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 (excluding nurseries) - outdoor

10820

Flowers and ornamental plants (excluding nurseries) under glass or high accessible 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 grasses and grazings

Other plants harvested green

10921

Green maize

10922

Leguminous plants harvested green

10923

Other plants and cereals harvested green n.e.c.

Seeds and seedlings and other arable land crops

11000

Seeds and seedlings

11100

Other arable land crops

Fallow land

11200

Fallow land

Kitchen gardens

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:

40101

Pome fruits

40111

— of which apples

40112

— of which pears

40102

Stone fruits

40113

— of which peaches and nectarines

40115

Fruit from subtropical and tropical climate zones

40120

Berries (excluding strawberries)

40130

Nuts

Citrus plantations

40200

Citrus fruits

40210

— of which oranges

40230

— of which lemons

Olive plantations

40310

Table olives

40320

Olives for oil production (sold in the form of fruit)

40330

Olive oil

40340

Olive by-products

Vineyards

40411

Wine with protected designation of origin (PDO)

40412

Wine with protected geographical indication (PGI)

40420

Other wines

40430

Grapes for table use

40440

Grapes for raisins

40451

Grapes for wine with protected designation of origin (PDO)

40452

Grapes for wine with protected geographical indication (PGI)

40460

Grapes for other wines

40470

Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm

40480

Vine by-products (marc, lees)

Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations

40500

Nurseries

40600

Other permanent crops

40610

— of which Christmas trees

40700

Permanent crops under glass or high accessible cover

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

Cultivated 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

▼B

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,

►C1

 

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

 ◄

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

— fresh vegetables, melons and strawberries grown in open field.

2

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

3

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

4

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

The missing data codes are to be selected form the list below:



Code (***)

Description

0

No data missing

1

No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis.

2

No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated.

3

No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract.

4

No entry area and production: this code should be entered when area and actual production are missing.

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

Detailed information concerning potatoes (codes 10310 , 10390 ), fresh vegetables, melons and strawberries (codes 10731 , 10732 , 10733 , 10734 , 10735 , 10736 , 10737 , 10738 , 10739 , 10790 ), flowers and ornamental plants (codes 10830 , 10840 , 10850 ) and crop by-products other than from olives and vine (codes 90310 , 90320 , 90330 ) has to be provided only if the data is available in the farm accounts.

GROUPS OF INFORMATION IN TABLE I

Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).

Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:

I.A    Area

For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.

I.OV    Opening valuation

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

I.CV    Closing valuation

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

I.PR    Production

For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).

These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.

I.SA    Total sales

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

I.FC    Farm household consumption and benefits in kind

For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.

I.FU    Farm use

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

— 
animal feed:
the farm-gate value of the holding's saleable products (products which are currently marketable) used during the year as animal feed. The holding's straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the ‘farm-gate’ selling price,
— 
seeds:
the farm-gate value of saleable farm products used as seed for crops during the year,
— 
other farm use (including products from the holding used for the preparation of meals for holidaymakers).

▼M5

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 less than 1 year old, male and female

220

Male bovine animals, 1 to less than 2 years old

230

Heifers, 1 to less than 2 years old

240

Male bovine animals, 2 years old and over

251

Breeding heifers

252

Heifers for fattening

261

Dairy cows

262

Buffalo dairy cows

269

Non-dairy cows

311

Breeding female sheep

319

Other sheep

321

Breeding female goats

329

Other goats

410

Piglets, live weight of under 20 kg

420

Breeding sows, live weight 50 kg and over

491

Pigs for fattening

499

Other pigs

510

Poultry — broilers

520

Laying hens

530

Other poultry

610

Breeding female rabbits

699

Other rabbits

700

Bees

900

Other animals

Categories of livestock

The following categories of livestock should be distinguished:

100. 

Equidae

Includes also race- and riding horses, donkeys, mules, hinnies etc.

210. 

Bovine animals, less than 1 year old, male and female

220. 

Male bovine animals, 1 to less than 2 years old

230. 

Heifers, 1 to less than 2 years old

Excluding female bovine animals which have calved.

240. 

Male bovine animals, 2 years old and over

251. 

Breeding heifers

Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding.

252. 

Heifers for fattening

Female bovine animals 2 years old or over 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 2 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 dairy 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. 

Non-dairy cows

1. 

Female bovine animals which have calved (including those less than 2 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/or female buffaloes.

311. 

Breeding female sheep

Ewes 1 year old or over intended for breeding.

319. 

Other sheep

Sheep of all ages excluding breeding female sheep.

321. 

Breeding female goats

329. 

Other goats

Goats other than breeding females.

410. 

Piglets, live weight of under 20 kg

Piglets of less than 20 kg live weight.

420. 

Breeding sows, live weight 50 kg 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 when these are stalled as 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 those mentioned above for laying hens). Includes breeding females. Not including chicks.

610. 

Breeding female rabbits

699. 

Other rabbits

700. 

Bees

To be indicated in number of occupied hives.

900. 

Other animals

Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).

▼B

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).