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Document 32015R0220

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 46, 19.2.2015, p. 1–106 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

In force: This act has been changed. Current consolidated version: 01/01/2020

ELI: http://data.europa.eu/eli/reg_impl/2015/220/oj

19.2.2015   

EN

Official Journal of the European Union

L 46/1


COMMISSION IMPLEMENTING REGULATION (EU) 2015/220

of 3 February 2015

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

THE EUROPEAN COMMISSION,

Having regard to Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (1), and in particular the first subparagraph of Article 5(1), Article 5a(2) and (4), Articles 5b(7) and 7(2), the third subparagraph of Article 8(3) and Article 19(3) thereof,

Whereas:

(1)

Following the entry into force of the Lisbon Treaty, Regulation (EU) No 1318/2013 of the European Parliament and of the Council (2) has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Implementing Regulation (EU) No 283/2012 (3) and Commission Implementing Regulation (EU) No 730/2013 (4).

(2)

In accordance with Article 5 of Regulation (EC) No 1217/2009, it is necessary to lay down thresholds of economic size. Such thresholds need to vary according to Member State and in some cases even to the Farm Accountancy Data Network (FADN) division in order to take account of their different farming structures.

(3)

Article 5a of Regulation (EC) No 1217/2009 provides that data are to be collected on the basis of a plan for the selection of returning holdings (selection plan). For the purposes of the selection plan, the field of survey should be stratified according to the FADN divisions listed in Annex I to Regulation (EC) No 1217/2009 and according to types of farming and economic sizes.

(4)

In order to provide a representative sample of returning holdings for the stratified field of survey, the number of returning holdings per Member State and per FADN division should be set.

(5)

The selection plan should be drawn up prior to the beginning of the corresponding accounting year in order to enable the Commission to verify its content before it will be used for the selection of returning holdings.

(6)

In order to achieve the objectives set out in Article 5b of Regulation (EC) No 1217/2009 which apply for the purposes of FADN, implementing rules for the Union typology should be established.

(7)

The type of farming and the economic size of the holding should be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 for that purpose. These standard outputs need to be established by product and in line with the list of characteristics of the farm structure surveys set out in Annex III to Regulation (EC) No 1166/2008 of the European Parliament and of the Council (5). In this respect, a correspondence between the characteristics of the structure surveys and the headings of the farm return of the FADN needs to be established.

(8)

Given the increasing importance in terms of income of gainful activities directly related to the holding other than the agricultural activities of the holding, a classification variable reflecting the importance of such other gainful activities directly related to the holding should be included in the Union typology.

(9)

It is further necessary to lay down certain rules for the transmission to the Commission of the standard outputs and the data needed for their calculation.

(10)

Commission Delegated Regulation (EU) No 1198/2014 (6) determines the main groups of accountancy data referred to in Article 8 of Regulation (EC) No 1217/2009 and lays down general rules for the collection of such data. The type, definition and presentation of the accountancy data collected by means of the farm return drawn up for the purpose of reliably determining the incomes of agricultural holdings must be uniform, irrespective of the returning holdings surveyed. It is therefore necessary to lay down the form and layout of the farm return and the methods and deadlines for data submission to the Commission. The data collected by means of the farm return should also take account of the 2013 reform of the common agricultural policy.

(11)

Duly completed farm returns should be sent to the Commission in time by the liaison agency appointed by each Member State in accordance with Article 7 of Regulation (EC) No 1217/2009 in order to ensure the uniform and timely management of the delivered accountancy data. The delivery process of the accountancy data to the Commission should be made practical and secure. Therefore, provision should be made for the liaison agency to send the information concerned directly to the Commission via the computerised system set up by the Commission for the purposes of that Regulation as well as for further modalities in that regard. It is appropriate that the time limits for the submission of such data to the Commission take into account Member States' past record in delivering such data.

(12)

Every farm return delivered to the Commission should be duly completed in order to be considered as eligible for payment of the standard fee.

(13)

Limitation per Member State as to the total number of duly completed farm returns eligible for Union financing is laid down in Regulation (EC) No 1217/2009. Flexibility in the number of returning holdings per FADN division should be allowed, as long as the total number of the returning holdings of the Member State concerned is respected as laid down in Regulation (EC) No 1217/2009.

(14)

Article 19 of Regulation (EC) No 1217/2009 provides that appropriations to be included in the general budget of the European Union, in the Commission section, have to cover the total amount of the standard fee payable to the Member States for the delivery of duly completed farm returns delivered to the Commission within the applicable deadline. The number of duly completed farm returns for which the standard fee is paid should not exceed the maximum number of returning holdings.

(15)

To contribute to the improvement of farm return data management processes an increased standard fee should be paid to Member States delivering duly completed farm returns earlier than the deadline to be fixed for the submission of farm returns.

(16)

As the measures provided for in this Regulation should apply from the accounting year 2015, this Regulation should apply from that accounting year.

(17)

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

HAS ADOPTED THIS REGULATION:

CHAPTER 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

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

Article 2

Number of returning holdings

The number of returning holdings per Member State and per farm accountancy data network (FADN) division as referred to in Article 5a(2) of Regulation (EC) No 1217/2009 are set out in Annex II to this Regulation.

Article 3

Selection plan

1.   Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.

2.   Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation not later than two months before the beginning of the accounting year to which it relates.

CHAPTER 2

UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS

Article 4

Particular types of farming specialisations

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

Article 5

Economic size of the holding

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

Article 6

Standard output and total standard output

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

The standard output of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for each geographical unit referred to in point 2(b) of Annex VI to this Regulation and for each crop and livestock characteristics of the farm structure survey listed in Annex III to Regulation (EC) No 1166/2008.

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

Article 7

Other gainful activities directly related to the holding

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

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

Article 8

Notification of standard outputs and data for their determination

1.   Member States shall submit to the Commission (Eurostat) the standard outputs and the data for their determination as referred to in Article 5b(6) of Regulation (EC) No 1217/2009 for a reference period of year N before 31 December of the year N+3.

2.   For the submission of the data referred to in paragraph 1 Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.

CHAPTER 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The form and layout of the farm return

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

Article 10

The methods and deadlines for data transmission to the Commission

1.   The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised delivery and control system as referred to in Article 19(1)(b) of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that system.

2.   Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1 via the Committee for the Farm Accountancy Data Network.

3.   The farm returns shall be submitted to the Commission by 31 December after the end of the accounting year in question.

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

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

CHAPTER 4

STANDARD FEE

Article 11

Duly completed farm returns

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

Article 12

Eligible number of farm returns

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

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

Article 13

Payment of the standard fee

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

(a)

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

(b)

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

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

Article 14

Amount of the standard fee

The standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be fixed at EUR 160 per farm return.

If the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 is not met neither at the level of a FADN division nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at national level.

If the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than one month before the relevant deadlines referred to in Article 10(3), the standard fee is increased by EUR 5 unless the 80 % threshold referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State has not been met.

CHAPTER 5

TRANSITIONAL AND FINAL PROVISIONS

Article 15

Repeals

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

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

Article 16

Entry into force and application

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

It shall apply from the accounting year 2015.

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

Done at Brussels, 3 February 2015.

For the Commission

The President

Jean-Claude JUNCKER


(1)  OJ L 328, 15.12.2009, p. 27.

(2)  Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community (OJ L 340, 17.12.2013, p. 1).

(3)  Commission Implementing Regulation (EU) No 283/2012 of 29 March 2012 fixing the standard fee per farm return from the 2012 accounting year of the farm accountancy data network (OJ L 92, 30.3.2012, p. 15).

(4)  Commission Implementing Regulation (EU) No 730/2013 of 29 July 2013 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings (OJ L 203, 30.7.2013, p. 6).

(5)  Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (OJ L 321, 1.12.2008, p. 14).

(6)  Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2).


ANNEX I

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

Member State/FADN division

Threshold (in EUR)

Belgium

25 000

Bulgaria

2 000

Czech Republic

8 000

Denmark

15 000

Germany

25 000

Estonia

4 000

Ireland

8 000

Greece

4 000

Spain

8 000

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

25 000

France (only Martinique, Reunion, Guadeloupe)

15 000

Croatia

4 000

Italy

8 000

Cyprus

4 000

Latvia

4 000

Lithuania

4 000

Luxembourg

25 000

Hungary

4 000

Malta

4 000

Netherlands

25 000

Austria

8 000

Poland

4 000

Portugal

4 000

Romania

2 000

Slovenia

4 000

Slovakia

25 000

Finland

8 000

Sweden

15 000

United Kingdom (with the exception of Northern Ireland)

25 000

United Kingdom (only Northern Ireland)

15 000


ANNEX II

NUMBER OF RETURNING HOLDINGS (ARTICLE 2)

Reference number

Name of FADN division

Number of returning holdings per accounting year

BELGIUM

341

Vlaanderen

720

342

Bruxelles-Brussel

343

Wallonie

480

Total Belgium

1 200

BULGARIA

831

Северозападен, (Severozapaden)

346

832

Северен централен, (Severen tsentralen)

358

833

Североизточен, (Severoiztochen)

373

834

Югозападен, (Yugozapaden)

335

835

Южен централен, (Yuzhen tsentralen)

394

836

Югоизточен, (Yugoiztochen)

396

Total Bulgaria

2 202

745

CZECH REPUBLIC

1 417

370

DENMARK

2 150

GERMANY

010

Schleswig-Holstein

565

020

Hamburg

97

030

Niedersachsen

1 307

040

Bremen

050

Nordrhein-Westfalen

1 010

060

Hessen

558

070

Rheinland-Pfalz

887

080

Baden-Württemberg

1 190

090

Bayern

1 678

100

Saarland

90

110

Berlin

112

Brandenburg

284

113

Mecklenburg-Vorpommern

268

114

Sachsen

313

115

Sachsen-Anhalt

270

116

Thüringen

283

Total Germany

8 800

755

ESTONIA

658

380

IRELAND

900

GREECE

450

Macedonia-Thrace

2 000

460

Epirus-Peloponnese-Ionian Islands

1 350

470

Thessaly

700

480

Continental Greece, Aegean Islands, Crete

1 450

Total Greece

5 500

SPAIN

500

Galicia

450

505

Asturias

190

510

Cantabria

150

515

País Vasco

352

520

Navarra

316

525

La Rioja

244

530

Aragón

676

535

Cataluña

664

540

Illes Balears

180

545

Castilla y León

950

550

Madrid

190

555

Castilla-La Mancha

900

560

Comunidad Valenciana

638

565

Murcia

348

570

Extremadura

718

575

Andalucía

1 504

580

Canarias

230

Total Spain

8 700

FRANCE

121

Île-de-France

190

131

Champagne-Ardenne

370

132

Picardie

270

133

Haute-Normandie

170

134

Centre

410

135

Basse-Normandie

240

136

Bourgogne

340

141

Nord-Pas de Calais

280

151

Lorraine

230

152

Alsace

200

153

Franche-Comté

210

162

Pays de la Loire

460

163

Bretagne

480

164

Poitou-Charentes

360

182

Aquitaine

550

183

Midi-Pyrénées

480

184

Limousin

220

192

Rhône-Alpes

480

193

Auvergne

360

201

Languedoc-Roussillon

430

203

Provence-Alpes-Côte d'Azur

420

204

Corse

170

205

Guadeloupe

80

206

Martinique

80

207

La Réunion

160

Total France

7 640

860

CROATIA

1 251

ITALY

221

Valle d'Aosta

170

222

Piemonte

594

230

Lombardia

717

241

Trentino

282

242

Alto Adige

338

243

Veneto

707

244

Friuli-Venezia Giulia

451

250

Liguria

431

260

Emilia-Romagna

873

270

Toscana

577

281

Marche

452

282

Umbria

460

291

Lazio

587

292

Abruzzo

572

301

Molise

342

302

Campania

667

303

Calabria

510

311

Puglia

723

312

Basilicata

400

320

Sicilia

706

330

Sardegna

547

Total Italy

11 106

740

CYPRUS

500

770

LATVIA

1 000

775

LITHUANIA

1 000

350

LUXEMBOURG

450

HUNGARY

767

Alföld

1 016

768

Dunántúl

675

764

Észak-Magyarország

209

Total Hungary

1 900

780

MALTA

536

360

NETHERLANDS

1 500

660

AUSTRIA

2 000

POLAND

785

Pomorze i Mazury

1 860

790

Wielkopolska i Śląsk

4 350

795

Mazowsze i Podlasie

4 490

800

Małopolska i Pogórze

1 400

Total Poland

12 100

PORTUGAL

615

Norte e Centro

1 233

630

Ribatejo e Oeste

351

640

Alentejo e Algarve

399

650

Açores e Madeira

317

Total Portugal

2 300

ROMANIA

840

Nord-Est

852

841

Sud-Est

1 074

842

Sud-Muntenia

1 008

843

Sud-Vest-Oltenia

611

844

Vest

703

845

Nord-Vest

825

846

Centru

834

847

București-Ilfov

93

Total Romania

6 000

820

SLOVENIA

908

810

SLOVAKIA

562

FINLAND

670

Etelä-Suomi

461

680

Sisä-Suomi

251

690

Pohjanmaa

221

700

Pohjois-Suomi

167

Total Finland

1 100

SWEDEN

710

Slättbyggdslän

637

720

Skogs- och mellanbygdslän

258

730

Län i norra Sverige

130

Total Sweden

1 025

UNITED KINGDOM

411

England — North Region

420

412

England — East Region

650

413

England — West Region

430

421

Wales

300

431

Scotland

380

441

Northern Ireland

320

Total United Kingdom

2 500


ANNEX III

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

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

A.   FACT-SHEET

1.

General information

1.1.

Accounting year

1.2.

Member State

1.3.

Name of the liaison agency

1.4.

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

 

2.

Basis of the selection plan

2.1.

Source of the total population of holdings

2.2.

Year of the population of holdings used

2.3.

Standard output year

2.4.

Definition of the field of survey

 

3.

The procedures for stratifying the field of survey

3.1.

Clustering by type of farm

3.2.

Clustering by size class of farm

3.3.

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

3.3.1.

Is there any additional stratification criterion applied?

3.3.2.

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

3.3.3.

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

3.3.4.

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

3.3.5.

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

3.4.

Clustering rules

3.5.

Coverage of the sample

 

4.

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

 

Proportional allocation

Optimal allocation

Proportional and optimal allocations combined

Other method

 

5.

The procedures for the selection of returning holdings

 

Random selection

Non-random selection

Random and non-random selections combined

Other method

 

6.

The procedures for the possible later updating of the selection plan

 

7.

The probable period of validity of the selection plan

 

8.

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

 

9.

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

 

10.

Additional information not covered in previous points

 

11.

The selection plan was approved at the national committee, date

B.   SELECTION PLAN TABLES

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

Table 1   Clustering rules applied for EU FADN sample farm selection

Table structure

Column number

Column description

1

FADN division code (see Annex II)

2

Clusters of types of farming (see Annex IV)

3

Clusters of economic size classes (see Annex V)


Table 2   Coverage of the sample

Table structure

Column number

Column description

1

Economic size classes (as set out in Annex V)

2

Lower limits of the economic size classes (in EUR)

3

Upper limits of the economic size classes (in EUR)

4

Number of holdings of the population represented

5

Inverse cumulative percentage of number of holdings of the population represented

6

Utilised agricultural area (ha) of the population represented

7

Inverse cumulative percentage of utilised agricultural area represented

8

Total standard output of the population represented

9

Inverse cumulative percentage of total standard output represented

10

Number of livestock units of the population represented

11

Inverse cumulative percentage of number of livestock units represented


Table 3   Distribution of farms in the population

Table structure

Column number

Column description

1

Code — principal type of farming

2

Designation — principal type of farming

3

Economic size class — 1

4

Economic size class — 2

5

Economic size class — 3

6

Economic size class — 4

7

Economic size class — 5

8

Economic size class — 6

9

Economic size class — 7

10

Economic size class — 8

11

Economic size class — 9

12

Economic size class — 10

13

Economic size class — 11

14

Economic size class — 12

15

Economic size class — 13

16

Economic size class — 14

17

Economic size class — total


Table 4   Selection plan

Table structure

Column number

Column description

1

FADN Division — EU FADN code

2

FADN Division — Name

3

Type of farm — national code

4

Type of farm — EU FADN code

5

Economic size class — national code

6

Economic size class — EU FADN code

7

Economic size class — description (size in EUR)

8

Number of holdings to be selected (A)

9

Number of holdings in the population (B)

10

Average weight (B)/(A)


ANNEX IV

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

A.   PARTICULAR TYPES OF FARMING SPECIALISATIONS

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

(a)   The nature of the characteristics concerned

The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (1).

(b)   The conditions determining the class limits

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

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

Specialist holdings — crop products

Types of farming

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

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

1

Specialist field crops

 

 

 

 

 

 

 

 

 

 

15

Specialist cereals, oilseeds and protein crops

 

 

 

 

 

 

 

 

 

 

151

Specialist cereals (other than rice) oilseeds and protein crops

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

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

P151 + P16 + 2.01.02. > 2/3

 

 

 

 

152

Specialist rice

Rice > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

2.01.01.07. > 2/3

 

 

 

 

153

Cereals, oilseeds, protein crops and rice combined

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

P1 > 2/3

P15 + P16 + 2.01.02. > 2/3

 

 

 

16

General field cropping

 

 

 

 

 

 

 

 

 

 

161

Specialist root crops

Potatoes, sugar beet and fodder roots and brassicas > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

P17 > 2/3

 

 

 

 

162

Cereals, oilseeds, protein crops and root crops combined

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

P15 + P16 + 2.01.02. > 1/3;

P17 > 1/3

 

 

 

 

163

Specialist field vegetables

Fresh vegetables, melons and strawberries open field > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.07.01.01. > 2/3

 

 

 

 

164

Specialist tobacco

Tobacco > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.06.01. > 2/3

 

 

 

 

165

Specialist cotton

Cotton > 2/3

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

2.01.06.03. > 2/3

 

 

 

 

166

Various field crops combined

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

P1 > 2/3

P15 + P16 + 2.01.02. ≤ 2/3

 

2

Specialist horticulture

 

 

 

 

 

 

 

 

 

 

21

Specialist horticulture indoor

 

 

 

 

 

 

 

 

 

 

211

Specialist vegetables indoor

Fresh vegetables, melons and strawberries — under glass > 2/3

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

2.01.07.02. > 2/3

 

 

 

 

212

Specialist flowers and ornamentals indoor

Flowers and ornamental plants under glass > 2/3

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

2.01.08.02. > 2/3

 

 

 

 

213

Mixed horticulture indoor specialist

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

P2 > 2/3

2.01.07.02. + 2.01.08.02. > 2/3

 

 

 

22

Specialist horticulture outdoor

 

 

 

 

 

 

 

 

 

 

221

Specialist vegetables outdoor

Fresh vegetables, melons and strawberries market gardening > 2/3

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

2.01.07.01.02. > 2/3

 

 

 

 

222

Specialist flowers and ornamentals outdoor

Flowers and ornamental plants outdoor > 2/3

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

2.01.08.01. > 2/3

 

 

 

 

223

Mixed horticulture outdoor specialist

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

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. > 2/3

 

 

 

23

Other horticulture

 

 

 

 

 

 

 

 

 

 

231

Specialist mushrooms

Mushrooms > 2/3

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

2.06.01. > 2/3

 

 

 

 

232

Specialist nurseries

Nurseries > 2/3

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

2.04.05. > 2/3

 

 

 

 

233

Various horticulture

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

P2 > 2/3

2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3

 

3

Specialist permanent crops

 

 

 

 

 

 

 

 

 

 

35

Specialist vineyards

 

 

 

 

 

 

 

 

 

 

351

Specialist quality wine

Vineyards normally producing quality wine > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.01. > 2/3

 

 

 

 

352

Specialist wine other than quality wine

Vineyards normally producing other wines > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.02. > 2/3

 

 

 

 

353

Specialist table grapes

Vineyards normally producing table grapes > 2/3

P3 > 2/3

2.04.04. > 2/3

2.04.04.03. > 2/3

 

 

 

 

354

Other vineyards

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

P3 > 2/3

2.04.04. > 2/3

 

 

 

36

Specialist fruit and citrus fruit

 

 

 

 

 

 

 

 

 

 

361

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

Fruit of temperate climate zones and berries > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.01.01. + 2.04.01.02. > 2/3

 

 

 

 

362

Specialist citrus fruit

Citrus fruit > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.02. > 2/3

 

 

 

 

363

Specialist nuts

Nuts > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.03. > 2/3

 

 

 

 

364

Specialist tropical and subtropical fruits

Fruit of subtropical climate zones > 2/3

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

2.04.01.01.02. > 2/3

 

 

 

 

365

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

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

P3 > 2/3

2.04.01. + 2.04.02. > 2/3

 

 

 

37

Specialist olives

 

 

 

 

 

 

 

 

 

 

370

Specialist olives

Olives > 2/3

P3 > 2/3

2.04.03. > 2/3

 

 

 

38

Various permanent crops combined

 

 

 

 

 

 

 

 

 

 

380

Various permanent crops combined

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

P3 > 2/3

 

 


Specialist holdings — Animal production

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

4

Specialist grazing livestock

 

 

 

 

 

 

 

 

 

 

45

Specialist dairying

 

 

 

 

 

 

 

 

 

 

450

Specialist dairying

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

P4 > 2/3

3.02.06. > 3/4 GL; GL > 1/10 P4

 

 

 

46

Specialist cattle — rearing and fattening

 

 

 

 

 

 

 

 

 

 

460

Specialist cattle — rearing and fattening

All cattle (i.e. bovine animals under one year, bovine animals over one but under two and bovine animals two years old and over (male, heifers, dairy cows and other cows)) > 2/3 of grazing livestock; dairy cows ≤ 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

P46 > 2/3 GL; 3.02.06. ≤ 1/10 GL; GL > 1/10 P4

 

 

 

47

Cattle — dairying, rearing and fattening combined

 

 

 

 

 

 

 

 

 

 

470

Cattle — dairying, rearing and fattening combined

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

P4 > 2/3

P46 > 2/3 GL; 3.02.06. > 1/10 GL; GL > 1/10 P4; excluding 450

 

 

 

48

Sheep, goats and other grazing livestock

 

 

 

 

 

 

 

 

 

 

481

Specialist sheep

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

P4 > 2/3

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

3.03.01. > 2/3 GL; GL > 1/10 P4

 

 

 

 

482

Sheep and cattle combined

All cattle > 1/3 of grazing livestock, sheep > 1/3 of grazing livestock and grazing livestock > 1/10 of grazing livestock and forage

P4 > 2/3

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

P46 > 1/3 GL; 3.03.01. > 1/3 GL; GL > 1/10 P4

 

 

 

 

483

Specialist goats

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

P4 > 2/3

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

3.03.02. > 2/3 GL; GL > 1/10 P4

 

 

 

 

484

Various grazing livestock

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

P4 > 2/3

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

 

5

Specialist granivores

 

 

 

 

 

 

 

 

 

 

51

Specialist pigs

 

 

 

 

 

 

 

 

 

 

511

Specialist pig rearing

Breeding sows > 2/3

P5 > 2/3

P51 > 2/3

3.04.02. > 2/3

 

 

 

 

512

Specialist pig fattening

Piglets and other pigs > 2/3

P5 > 2/3

P51 > 2/3

3.04.01. + 3.04.99. > 2/3

 

 

 

 

513

Pig rearing and fattening combined

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

P5 > 2/3

P51 > 2/3

 

 

 

52

Specialist poultry

 

 

 

 

 

 

 

 

 

 

521

Specialist laying hens

Laying hens > 2/3

P5 > 2/3

P52 > 2/3

3.05.02. > 2/3

 

 

 

 

522

Specialist poultry-meat

Broilers and other poultry > 2/3

P5 > 2/3

P52 > 2/3

3.05.01. + 3.05.03. > 2/3

 

 

 

 

523

Laying hens and poultry-meat combined

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

P5 > 2/3

P52 > 2/3

 

 

 

53

Various granivores combined

 

 

 

 

 

 

 

 

 

 

530

Various granivores combined

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

P5 > 2/3

 

 


Mixed holdings

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

6

Mixed cropping

 

 

 

 

 

 

 

 

 

 

61

Mixed cropping

 

 

 

 

 

 

 

 

 

 

611

Horticulture and permanent crops combined

Horticulture > 1/3; permanent crops > 1/3

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

P2 > 1/3; P3 > 1/3

 

 

 

 

 

612

Field crops and horticulture combined

General cropping > 1/3; horticulture > 1/3

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

P1 > 1/3; P2 > 1/3

 

 

 

 

 

613

Field crops and vineyards combined

General cropping > 1/3; vineyards > 1/3

P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3

P1 > 1/3; 2.04.04 > 1/3

 

 

 

 

 

614

Field crops and permanent crops combined

General cropping > 1/3, permanent crops > 1/3; vines ≤ 1/3

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

P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3

 

 

 

 

 

615

Mixed cropping, mainly field crops

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

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

P1 > 1/3; P2 ≤ 1/3; P3 ≤ 1/3

 

 

 

 

 

616

Other mixed cropping

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

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

 

 

7

Mixed livestock

 

 

 

 

 

 

 

 

 

 

73

Mixed livestock, mainly grazing livestock

 

 

 

 

 

 

 

 

 

 

731

Mixed livestock, mainly dairying

Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of dairying cattle

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 > P5

P45 > 1/3 GL; 3.02.06. > 1/2 P45

 

 

 

 

732

Mixed livestock, mainly non-dairying grazing livestock

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 > P5

 

 

 

74

Mixed livestock, mainly granivores

 

 

 

 

 

 

 

 

 

 

741

Mixed livestock: granivores and dairying

Cattle, dairying > 1/3 of grazing livestock; granivores > 1/3, dairy cows > 1/2 of cattle, dairying

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 ≤ P5

P45 > 1/3 GL; P5 > 1/3; 3.02.06. > 1/2 P45

 

 

 

 

742

Mixed livestock: granivores and non-dairying grazing livestock

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

P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3

P4 ≤ P5

 

8

Mixed crops — livestock

 

 

 

 

 

 

 

 

 

 

83

Field crops — grazing livestock combined

 

 

 

 

 

 

 

 

 

 

831

Field crops combined with dairying

Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying < general cropping

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 < P1

 

 

 

 

832

Dairying combined with field crops

Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying ≥ general cropping

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 ≥ P1

 

 

 

 

833

Field crops combined with non-dairying grazing livestock

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

P1 > P4; excluding 831

 

 

 

 

834

Non-dairying grazing livestock combined with field crops

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

Holdings not included in classes 151-742 and 999

P1> 1/3; P4 > 1/3

 

 

 

84

Various crops and livestock combined

 

 

 

 

 

 

 

 

 

 

841

Field crops and granivores combined

General cropping > 1/3; granivores > 1/3

Holdings not included in classes 151-742 and 999

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

P1> 1/3; P5 > 1/3

 

 

 

 

842

Permanent crops and grazing livestock combined

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

Holdings not included in classes 151-742 and 999

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

P3 > 1/3; P4 > 1/3

 

 

 

 

843

Apiculture

Bees > 2/3

Holdings not included in classes 151-742 and 999

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

3.07. > 2/3

 

 

 

 

844

Various mixed crops and livestock

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

Holdings not included in classes 151-742 and 999

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

 


Non-classified holdings

Types of farming

Methods for the calculation of particular types of farming specialisations

General

Description

Principal

Description

Particular specialisations

Description

Description of the calculation

Code of characteristics and conditions

(ref. Part B of this Annex)

Condition 1

(C1)

Condition 2

(C2)

Condition 3

(C3)

9

Non-classified holdings

 

 

 

 

 

 

 

 

 

 

99

Non-classified holdings

 

 

 

 

 

 

 

 

 

 

999

Non-classified holdings

Total Standard Output = 0

 

 

 

B.   TABLE OF CORRESPONDENCE AND REGROUPING CODES

I.   Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN

Equivalent headings for the application of Standard Outputs

FSS code to be used for the heading

Standard output (SO) coefficient code

2016 Union survey on the structure of agricultural holdings (‘2016 FSS’)

(Regulation (EC) No 1166/2008)

FADN farm return

(Annex VIII to this Regulation)

I.   

Crops

2.01.01.01.

B_1_1_1

Common wheat and spelt

10110.

Common wheat and spelt

2.01.01.02.

B_1_1_2

Durum wheat

10120.

Durum wheat

2.01.01.03.

B_1_1_3

Rye

10130.

Rye

2.01.01.04.

B_1_1_4

Barley

10140.

Barley

2.01.01.05.

B_1_1_5

Oats

10150.

Oats

2.01.01.06.

B_1_1_6

Grain maize

10160.

Grain maize

2.01.01.07.

B_1_1_7

Rice

10170.

Rice

2.01.01.99.

B_1_1_99

Other cereals for the production of grain

10190.

Other cereals for the production of grain

2.01.02.

B_1_2

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

10220.

Lentils, chickpeas and vetches

10290.

Other protein crops

2.01.02.01.

B_1_2_1

Of which peas, field beans and sweet lupins

10210.

Peas, field beans and sweet lupins

2.01.03.

B_1_3

Potatoes (including early potatoes and seed potatoes)

10300.

Potatoes (including early potatoes and seed potatoes)

10310.

Potatoes for starch

10390.

Other potatoes

2.01.04.

B_1_4

Sugar beet (excluding seed)

10400.

Sugar beet (excluding seed)

2.01.05.

B_1_5

Fodder roots and brassicas (excluding seed)

10500.

Fodder roots and brassicas (excluding seeds)

2.01.06.01.

B_1_6_1

Tobacco

10601.

Tobacco

2.01.06.02.

B_1_6_2

Hops

10602.

Hops

2.01.06.03.

B_1_6_3

Cotton

10603.

Cotton

2.01.06.04.

B_1_6_4

Rape and turnip rape

10604.

Rape and turnip rape

2.01.06.05.

B_1_6_5

Sunflower

10605.

Sunflower

2.01.06.06.

B_1_6_6

Soya

10606.

Soya

2.01.06.07.

B_1_6_7

Linseed (oil flax)

10607.

Linseed (oil flax)

2.01.06.08.

B_1_6_8

Other oil seed crops

10608.

Other oil seed crops

2.01.06.09.

B_1_6_9

Flax

10609.

Flax

2.01.06.10.

B_1_6_10

Hemp

10610.

Hemp

2.01.06.11.

B_1_6_11

Other fibre crops

10611.

Other fibre plants

2.01.06.12.

B_1_6_12

Aromatic plants, medicinal and culinary plants

10612.

Aromatic plants, medical and culinary plants

2.01.06.99.

B_1_6_99

Other industrial crops not mentioned elsewhere

10613.

Sugar cane

10690.

Other industrial crops not mentioned elsewhere

2.01.07.

B_1_7

Fresh vegetables, melons and strawberries of which

 

2.01.07.01.

B_1_7_1

Outdoor or under low (not accessible) protective cover

 

2.01.07.01.01.

B_1_7_1_1

Open field

10711.

Fresh vegetables, melons and strawberries — Open field

2.01.07.01.02.

B_1_7_1_2

Market gardening

10712.

Fresh vegetables, melons and strawberries — Market gardening

2.01.07.02.

B_1_7_2

Under glass or other (accessible) protective cover

10720.

Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover

2.01.08.

 

Flowers and ornamental plants (excluding nurseries):

 

2.01.08.01.

B_1_8_1

Outdoor or under low (not accessible) protective cover

10810.

Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover

2.01.08.02.

B_1_8_2

Under glass or other (accessible) protective cover

10820.

Flowers and ornamental plants — Under glass or under other (accessible) protective cover

2.01.09.

B_1_9

Plants harvested green

 

2.01.09.01.

B_1_9_1

Temporary grass

10910.

Temporary grass

2.01.09.02.

B_1_9_2

Other plants harvested green

 

2.01.09.02.01.

B_1_9_2_1

Green maize

10921.

Green maize

2.01.09.02.02.

B_1_9_2_2

Leguminous plants

10922.

Leguminous plants

2.01.09.02.99.

B_1_9_2_99

Other plants harvested green not mentioned elsewhere

10923.

Other plants harvested green not mentioned elsewhere

2.01.10.

B_1_10

Arable land seeds and seedlings

11000.

Arable land seed and seedlings

2.01.11.

B_1_11

Other arable land crops

11100.

Other arable land crops

2.01.12.

B_1_12

Fallow land

11210.

Fallow land without any subsidies

2.02.

B_2

Kitchen gardens

20000.

Kitchen gardens

2.03.01.

B_3_1

Pasture and meadow, excluding rough grazing

30100.

Pasture and meadow, excluding rough grazing

2.03.02.

B_3_2

Rough grazing

30200.

Rough grazing

2.03.03.

B_3_3

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

30300.

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

2.04.01.

B_4_1

Fruit and berry plantations

 

2.04.01.01.

B_4_1_1

Fruit species of which

 

2.04.01.01.01.

B_4_1_1_1

Fruit of temperate climate zones

40111.

Apples

40112.

Pears

40113.

Peaches and nectarines

40114.

Other fruit of temperate zones

2.04.01.01.02.

B_4_1_1_2

Fruit of subtropical climate zones

40115.

Fruit of subtropical or tropical zones

2.04.01.02.

B_4_1_2

Berry species

40120.

Berry species

2.04.01.03.

B_4_1_3

Nuts

40130.

Nuts

2.04.02.

B_4_2

Citrus plantations

40210.

Oranges

40220.

Tangerines, mandarins, clementines and similar small fruit

40230.

Lemons

40290.

Other citrus fruit

2.04.03.

B_4_3

Olive plantations

 

2.04.03.01.

B_4_3_1

Normally producing table olives

40310.

Table olives

2.04.03.02.

B_4_3_2

Normally producing olives for oil production

40320.

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

40330.

Olive oil

2.04.04.

B_4_4

Vineyards, of which normally producing:

 

2.04.04.01.

B_4_4_1

Quality wine

40411.

Wine with protected designation of origin (PDO)

40412.

Wine with protected geographical indication (PGI)

40451.

Grapes for wine with protected designation of origin (PDO)

40452.

Grapes for wine with protected geographical indication (PGI)

2.04.04.02.

B_4_4_2

Other wines

40420.

Other wines

40460.

Grapes for other wines

2.04.04.03.

B_4_4_3

Table grapes

40430.

Table grapes

2.04.04.04.

B_4_4_4

Raisins

40440.

Raisins

2.04.05.

B_4_5

Nurseries

40500.

Nurseries

2.04.06.

B_4_6

Other permanent crops

40600.

Other permanent crops

40610.

Christmas trees

2.04.07.

B_4_7

Permanent crops under glass

40700.

Permanent crops under glass

2.06.01.

B_6_1

Mushrooms

60000.

Mushrooms

II.   

Livestock

3.01.

C_1

Equidae

100.

Equidae

3.02.01.

C_2_1

Bovine animals, under one year old, male and female

210.

Bovine animals, under one year old, male and female

3.02.02.

C_2_2

Bovine animals, one but less than two years old, male

220.

Bovine animals, one but less than two years old, male

3.02.03.

C_2_3

Bovine animals, one but less than two years old, female

230.

Bovine animals, one but less than two years old, female

3.02.04.

C_2_4

Male bovine animals, two years old and over

240.

Male bovine animals, two years old and over

3.02.05.

C_2_5

Heifers, two years old and over

251.

Breeding heifers

252.

Heifers for fattening

3.02.06.

C_2_6

Dairy cows

261.

Dairy cows

262.

Buffalo cows

3.02.99.

C_2_99

Other cows

269.

Other cows

3.03.01.

C_3_1

Sheep (all ages)

 

3.03.01.01.

C_3_1_1

Breeding females

311.

Ewes, Breeding females

3.03.01.99.

C_3_1_99

Other sheep

319.

Other sheep

3.03.02.

C_3_2

Goats (all ages)

 

3.03.02.01.

C_3_2_1

Breeding females

321.

Goats, breeding females

3.03.02.99.

C_3_2_99

Other goats

329.

Other goats

3.04.01.

C_4_1

Piglets having a live weight of under 20 kilograms

410.

Piglets having a live weight of under 20 kilograms

3.04.02.

C_4_2

Breeding sows weighing 50 kilograms and over

420.

Breeding sows weighing 50 kilograms and over

3.04.99.

C_4_99

Other pigs

491.

Pigs for fattening

499.

Other pigs

3.05.01.

C_5_1

Broilers

510.

Poultry — broilers

3.05.02.

C_5_2

Laying hens

520.

Laying hens

3.05.03.

3.05.03.01.

3.05.03.02.

3.05.03.03.

3.05.03.04.

3.05.03.99.

C_5_3

C_5_3_1

C_5_3_2

C_5_3_3

C_5_3_4

C_5_3_99

Other poultry

Turkeys

Ducks

Geese

Ostriches

Other poultry, not mentioned elsewhere

530.

Other poultry

3.06.

C_6

Rabbits, breeding females

610.

Rabbits, breeding females

699.

Other rabbits

3.07.

C_7

Bees

700.

Bees

II.   Codes regrouping several characteristics included in the 2016 FSS:

P45.

Cattle, dairying = 3.02.01. (bovine animals under one year old male and females) + 3.02.03. (bovine animals, one but less than two years old, female) + 3.02.05. (heifers, two years old and over) + 3.02.06. (dairy cows)

P46.

Cattle = P45 (cattle, dairying) + 3.02.02. (bovine animals, one but less than two years old, male) + 3.02.04. (male bovine animals two years old and over) + 3.02.99. (other cows)

GL

Grazing livestock = 3.01. (equidae) + P46 (cattle) + 3.03.01.01. (sheep breeding females) + 3.03.01.99 (other sheep) + 3.03.02.01. (goats breeding females) + 3.03.02.99. (other goats)

If GL = 0 FCP1 Forage for sale = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)

FCP4

Forage for grazing livestock = 0

P17

Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.05. (fodder roots and brassicas)

If GL > 0 FCP1 Forage for sale = 0

FCP4

Forage for grazing livestock = 2.01.05. (fodder roots and brassicas) + 2.01.09. (plants harvested green) + 2.03.01. (pasture and meadow, excluding rough grazings) + 2.03.02. (Rough grazings)

P17

Roots = 2.01.03. (potatoes) + 2.01.04. (sugar beet)

P151.

Cereals without rice = 2.01.01.01. (common wheat and spelt) + 2.01.01.02. (durum wheat) + 2.01.01.03. (rye) + 2.01.01.04. (barley) + 2.01.01.05. (oats) + 2.01.01.06. (grain maize) + 2.01.01.99. (other cereals for the production of grain)

P15.

Cereals = P151 (cereals without rice) + 2.01.01.07. (rice)

P16.

Oilseeds = 2.01.06.04. (rape and turnip rape) + 2.01.06.05. (sunflower) + 2.01.06.06. (soya) + 2.01.06.07. (flax (linseed)) + 2.01.06.08. (other oil seed crops)

P51.

Pigs = 3.04.01. (piglets of less than 20 kilograms live weight) + 3.04.02. (breeding sows of 50 kilograms or more) + 3.04.99. (other pigs)

P52.

Poultry = 3.05.01. (broilers) + 3.05.02. (laying hens) + 3.05.03. (other poultry)

P1.

General cropping = P15 (cereals) + 2.01.02. (dried pulses and protein crops) + 2.01.03. (potatoes) + 2.01.04. (sugar beet) + 2.01.06.01. (tobacco) + 2.01.06.02. (hops) + 2.01.06.03. (cotton) + P16 (oilseeds) + 2.01.06.09. (flax) + 2.01.06.10. (hemp) + 2.01.06.11. (other fibre crops) + 2.01.06.12. (aromatic plants, medicinal and culinary plants) + 2.01.06.99. (other industrial crops not mentioned elsewhere) + 2.01.07.01.01. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — open field) + 2.01.10. (arable land and seedlings) + 2.01.11. (other arable land) + 2.01.12. (fallow land) + FCP1 (forage for sale)

P2.

Horticulture = 2.01.07.01.02. (fresh vegetables, melons, strawberries — outdoor or under low (not accessible) protective cover — market gardening) + 2.01.07.02. (fresh vegetables, melons, strawberries — under glass or other (accessible) protective cover) + 2.01.08.01. (flowers and ornamental plants — outdoor or under low (not accessible) protective cover) + 2.01.08.02. (flowers and ornamental plants — under glass or other (accessible) protective cover) + 2.06.01. (mushrooms) + 2.04.05. (nurseries)

P3.

Permanent crops = 2.04.01. (fruit and berry plantations) + 2.04.02. (citrus plantations) + 2.04.03. (olive plantations) + 2.04.04. (vineyards) + 2.04.06. (other permanent crops) + 2.04.07. (permanent crops under glass)

P4.

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

P5.

Granivores = P51 (pigs) + P52 (poultry) + 3.06. (rabbits, breeding females)

C.   TYPES OF FARMING AS REFERRED TO IN PART A

Specialist holdings — crops

General type of farming

Principal type of farming

Particular types of farming specialisations

1.

Specialist field crops

15.

Specialist cereals, oilseeds and protein crops

151.

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

152.

Specialist rice

153.

Cereals, oilseeds, protein crops and rice combined

16.

General field cropping

161.

Specialist root crops

162.

Cereals, oilseeds, protein crops and root crops combined

163.

Specialist field vegetables

164.

Specialist tobacco

165.

Specialist cotton

166.

Various field crops combined

2.

Specialist horticulture

21.

Specialist horticulture indoor

211.

Specialist vegetables indoor

212.

Specialist flowers and ornamentals indoor

213.

Mixed horticulture indoor specialist

22.

Specialist horticulture outdoor

221.

Specialist vegetables outdoor

222.

Specialist flowers and ornamentals outdoor

223.

Mixed horticulture outdoor specialist

23.

Other horticulture

231.

Specialist mushrooms

232.

Specialist nurseries

233.

Various horticulture

3.

Specialist permanent crops

35.

Specialist vineyards

351.

Specialist quality wine

352.

Specialist wine other than quality wine

353.

Specialist table grapes

354.

Other vineyards

36.

Specialist fruit and citrus fruit

361.

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

362.

Specialist citrus fruit

363.

Specialist nuts

364.

Specialist tropical and subtropical fruits

365.

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

37.

Specialist olives

370.

Specialist olives

38.

Various permanent crops combined

380.

Various permanent crops combined


Specialist holdings — animal production

General type of farming

Principal type of farming

Particular types of farming specialisations

4.

Specialist grazing livestock

45.

Specialist dairying

450.

Specialist dairying

46.

Specialist cattle — rearing and fattening

460.

Specialist cattle — rearing and fattening

47.

Cattle — dairying, rearing and fattening combined

470.

Cattle — dairying, rearing and fattening combined

48.

Sheep, goats and other grazing livestock

481.

Specialist sheep

482.

Sheep and cattle combined

483.

Specialist goats

484.

Various grazing livestock

5.

Specialist granivores

51.

Specialist pigs

511.

Specialist pig rearing

512.

Specialist pig fattening

513.

Pig rearing and fattening combined

52.

Specialist poultry

521.

Specialist laying hens

522.

Specialist poultry-meat

523.

Laying hens and poultry-meat combined

53.

Various granivores combined

530.

Various granivores combined


Mixed holdings

General type of farming

Principal type of farming

Particular types of farming specialisations

6.

Mixed cropping

61.

Mixed cropping

611.

Horticulture and permanent crops combined

612.

Field crops and horticulture combined

613.

Field crops and vineyards combined

614.

Field crops and permanent crops combined

615.

Mixed cropping, mainly field crops

616.

Other mixed cropping

7.

Mixed livestock

73.

Mixed livestock, mainly grazing livestock

731.

Mixed livestock, mainly dairying

732.

Mixed livestock, mainly non-dairying grazing livestock

74.

Mixed livestock, mainly granivores

741.

Mixed livestock: granivores and dairying combined

742.

Mixed livestock: granivores and non-dairying grazing livestock

8.

Mixed crops — livestock

83.

Field crops — grazing livestock combined

831.

Field crops combined with dairying

832.

Dairying combined with field crops

833.

Field crops combined with non-dairying grazing livestock

834.

Non-dairying grazing livestock combined with field crops

84.

Various crops and livestock combined

841.

Field crops and granivores combined

842.

Permanent crops and grazing livestock combined

843.

Apiculture

844.

Various mixed crops and livestock

9.

Non-classified holdings

99.

Non-classified holdings

999.

Non-classified holdings


(1)  The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).


ANNEX V

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

A.   ECONOMIC SIZE OF THE HOLDING

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

B.   ECONOMIC SIZE CLASSES OF HOLDINGS

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

Classes

Limits in EUR

I

less than 2 000

II

from 2 000 to less than 4 000

III

from 4 000 to less than 8 000

IV

from 8 000 to less than 15 000

V

from 15 000 to less than 25 000

VI

from 25 000 to less than 50 000

VII

from 50 000 to less than 100 000

VIII

from 100 000 to less than 250 000

IX

from 250 000 to less than 500 000

X

from 500 000 to less than 750 000

XI

from 750 000 to less than 1 000 000

XII

from 1 000 000 to less than 1 500 000

XIII

from 1 500 000 to less than 3 000 000

XIV

from 3 000 000

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


ANNEX VI

STANDARD OUTPUTS (SOs)(ARTICLE 6)

1.   DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs

(a)   The standard output (SO) means the value of the output of each agricultural characteristic referred to in Article 6(1) corresponding to the average situation in a given region.

(b)   The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s).

The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.

(c)   Production period

The SOs correspond to a production period of 12 months (calendar year or agricultural production year).

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

(d)   Basic data and reference period

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

(e)   Units

(1)

Physical units:

(a)

The SOs for crop characteristics are determined on the basis of area expressed in hectares.

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

(b)

The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive.

(2)

Monetary units and rounding:

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

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

2.   BREAKDOWN OF SOs

(a)   By crop and livestock characteristics

The SOs are determined for all the agricultural characteristics corresponding to the headings of the FSS in the manner laid down in those surveys.

(b)   Geographical breakdown

The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (1). These units are described as a regrouping of NUTS 3 regions. Less favoured or mountain areas are not considered as a geographical unit.

No SO is determined for characteristics which are not relevant in the region concerned.

3.   COLLECTION OF DATA FOR DETERMINING SOs

(a)

The basic data for determining SOs are renewed at least each time a FSS is carried out in the form of a census as referred to in Article 6 of Regulation (EC) No 1166/2008.

(b)

When the FSS may be carried out as sample survey as referred to in Article 6 of Regulation (EC) No 1166/2008, the updating of the SOs shall be carried out:

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

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

4.   EXECUTION

The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate.

5.   TREATMENT OF SPECIAL CASES

The following special rules are laid down for the calculation of SOs for certain types of characteristics and for calculating the total SO of the holding:

(a)   Fallow land

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

(b)   Kitchen gardens

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

(c)   Livestock

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

(d)   Bovine animals under one year old, male and female

SOs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOs relating to the surplus number of bovine animals under one year are taken into account.

(e)   Other sheep and other goats

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

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

(f)   Piglets

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

(g)   Forage

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

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


(1)  Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).


ANNEX VII

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

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

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

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

All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is significant.

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

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

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 (1):

Formula

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

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

Classes

Percentage bands

I

From 0 % to 10 % (marginal share)

II

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

III

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


(1)  Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).


ANNEX VIII

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

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

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

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

Examples:

B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.

I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.

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

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

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

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

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

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

—   areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area,

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

—   labour units: to two decimal places.

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

Table A

General information on the holding

Category of general information

Code (*)

 

 

 

Columns

Group of information

FADN Division

Subdivision

Serial number of holding

Degree

Minutes

NUTS

Number of the accounting office

Date

Weight of the farm

Type of farming

Economic size class

Code

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

ID

Identification of the holding

 

 

 

LO

Location of the holding

 

 

 

AI

Accounting information

 

 

 

TY

Typology

 

 

 

CL

Classes

 

OT

Other particulars of the holding

 


Code (*)

Description

Group

R

S

H

DG

MI

N

AO

DT

W

TF

ES

C

10

Number of the holding

ID

AID10R

AID10S

AID10H

20

Latitude

LO

ALO20DG

ALO20MI

30

Longitude

LO

ALO30DG

ALO30MI

40

NUTS3

LO

ALO40N

50

Accounting office

AI

AAI50AO

60

Type of accounting

AI

AAI60C

70

Date of closure of accounts

AI

AAI70DT

80

National weight calculated by the Member State

TY

ATY80W

90

Classification at the time of selection

TY

ATY90TF

ATY90ES

100

Other gainful activities (OGA) directly related to the holding

CL

ACL100C

110

Type of ownership/ economic objective

CL

ACL110C

120

Legal status

CL

ACL120C

130

Level of liability of the holder(s)

CL

ACL130C

140

Organic farming

CL

ACL140C

141

Sectors in organic farming

CL

ACL141C

150

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

CL

ACL150C

151

Sectors with PDO/PGI

CL

ACL151C

160

Areas facing natural and other specific constraints

CL

ACL160C

170

Altitude

CL

ACL170C

180

Structural Funds area

CL

ACL180C

190

Natura 2000 area

CL

ACL190C

200

Water directive (2000/60/EC) area

CL

ACL200C

210

Irrigation system

OT

AOT210C

220

Livestock unit grazing days on common land

OT

AOT220C

A.ID.   Identification of the holding

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

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

The holding number comprises three groups of indications as follows:

 

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

 

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

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

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

 

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

A.LO.   Location of the holding

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

 

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

 

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

 

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

A.AI.   Accounting information

 

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

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

 

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

1.

Double-entry accounting

2.

Single-entry accounting.

3.

None.

 

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

A.TY.   Typology

 

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

 

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

 

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

A.CL.   Classes

 

A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover (1) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:

1.

≥ 0 to ≤ 10 % (marginal share)

2.

> 10 % to ≤ 50 % (medium share)

3.

> 50 % to < 100 % (significant share)

 

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

1.   family farm: the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity;

2.   Partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;

3.   company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;

4.   company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.

 

A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:

0.

False.

1.

True.

 

A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:

1.

Full.

2.

Partial.

 

A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (2), in particular Articles 4 and 5 thereof. The following code numbers are to be used:

1.

the holding does not apply organic production methods;

2.

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

3.

the holding applies both organic and other production methods;

4.

the holding is converting to organic production methods.

 

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

0.

not applicable

31.

cereals

32.

oilseeds and protein crops

33.

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

34.

olives

35.

vineyards

36.

beef

37.

cow's milk

38.

pigmeat

39.

sheep and goats (milk and meat)

40.

poultry meat

41.

eggs

42.

other sector

 

A.CL.150.C. ‘Protected Designation of Origin’/‘Protected Geographical Indication’/‘Traditional Speciality Guaranteed’/‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council (3). The following code numbers are to be used:

1.

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

2.

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

3.

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

 

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

0.

not applicable

31.

cereals

32.

oilseeds and protein crops

33.

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

34.

olives

35.

vineyards

36.

beef

37.

cow's milk

38.

pigmeat

39.

sheep and goats (milk and meat)

40.

poultry meat

41.

eggs

42.

other sector.

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

 

A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council (4). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:

1.

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

21.

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

22.

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

23.

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

3.

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

5.

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

 

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

1.

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

2.

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

3.

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

4.

data not available.

 

A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 90 paragraph 2 (a), (b) and (c) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (5). The following code numbers are to be used:

1.

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

2.

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

3.

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

 

A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC (6) and Council Directive 92/43/EEC (7) (Natura 2000). The following code numbers are to be used:

1.

the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;

2.

the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.

 

A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council (8). The following code numbers are to be used:

1.

the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;

2.

the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.

A.OT.   Other particulars concerning the holding

 

A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:

0.

not applicable (when no irrigation on the farm)

1.

surface

2.

sprinkler

3.

drip

4.

other

 

A.OT.220.C. Livestock unit grazing days on common land: Number of livestock unit grazing days by farm animals on common land used by the holding.

COLUMNS IN TABLE A

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

Table B

Type of occupation

Category of Utilised agricultural area (UAA)

Code (*)

 

Group of information

Utilised Agricultural Area

A

UO

UAA for owner farming

 

UT

UAA for tenant farming

 

US

UAA for sharecropping or other modes

 


Code (*)

Description of categories

Group

A

10

UAA for owner farming

UO

 

20

Rented UAA

UT

 

30

Sharecropped UAA

US

 

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

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

The following groups of information and categories should be used:

B.UO.   UAA for owner farming

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

B.UT.   UAA for tenant farming

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

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

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

B.US.   UAA for sharecropping or other modes

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

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour

Category of labour

Code (*)

 

 

 

Columns

Group of information

General

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

Share of work for OGA directly related to the holding

Number of persons

Gender

Year of birth

Agricultural training of the manager

Annual time worked

Number of Annual Work Units (AWU)

% of annual time worked

% of AWU

P

G

B

T

Y1

W1

Y2

W2

Integer

Enter code

Four digits

Enter code

(hours)

(AWU)

%

%

UR

Unpaid regular

 

 

 

 

 

 

 

 

UC

Unpaid casual

 

 

PR

Paid regular

 

 

 

 

 

 

 

 

PC

Paid casual

 

 


Code (*)

Description

Group

P

G

B

T

Y1

W1

Y2

W2

10

Holder/manager

UR

 

 

 

 

 

 

20

Holder/not manager

UR

 

 

 

 

 

30

Manager/not holder

UR

 

 

 

 

 

 

40

Spouse of holder

UR

 

 

 

 

 

50

Other

UR, PR

 

 

 

 

 

60

Casual

UC, PC

 

 

70

Manager

PR

 

 

 

 

 

 

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

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

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

(a)

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

(b)

assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H group 1020 ‘Contract work and machinery hire’).

The following groups of information and categories of labour are to be distinguished:

C.UR.    Unpaid regular labour

Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.

A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.

The following cases or similar ones may arise:

(a)

special production conditions on the farm for which labour is not required throughout the year: e.g. olive or vine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;

(b)

absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;

(c)

joining or leaving the holding;

(d)

total cessation of work on the holding due to accidental causes (flood, fire, etc.).

There are the following categories:

C.UR.10.   Holder/manager

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.UR.20.   Holder/not manager

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

C.UR.30   Manager/not holder

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

C.UR.40.   Spouse(s) of holder(s)

C.UR.50.   Other unpaid regular labour

Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.

C.UC.    Unpaid casual labour

C.UC.60.

Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.

C.PR.    Paid regular labour

Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding.

The following categories are to be shown:

C.PR.70.   Farm manager

Salaried person responsible for the day-to-day management of the holding.

C.PR.50.   Others

All regular paid labour (except for the holding's salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.

C.PC.    Paid casual labour

C.PC.60.

Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.

COLUMNS IN TABLE C

Number of persons (column P)

Where there are several holders, there may be more than one spouse. The number of spouses and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR).

Gender (column G)

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

1.

male;

2.

female.

Year of birth (column B)

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

Agricultural training of the manager (column T)

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

1.

only practical agricultural experience;

2.

basic agricultural training;

3.

full agricultural training.

Annual time worked (column Y1)

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

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

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

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

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

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

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

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

Work on an agricultural holding

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

Farm agricultural work

financial organisation and management (farm sales and purchases, bookkeeping, etc.),

work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),

livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),

preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,

maintenance of buildings, machinery, equipment, hedges, ditches, etc.,

transport for the holding and carried out by the labour force of the holding.

Work for the OGA directly related to the holding

contractual work (using production means of the holding),

tourism, accommodation and other leisure activities,

processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,

production of renewable energy,

forestry and wood processing,

other OGA (fur animals, care farming, handicraft, aquaculture, …).

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

work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),

work performed for the household of the holder or manager.

Table D

Assets

Structure of the table

Category of assets

Code (*)

 

 

Column

Group of information

Value

V

OV

Opening valuation

 

AD

Accumulated depreciation

 

DY

Depreciation of the current year

 

IP

Investment/Purchase, before deduction of subsidies

 

S

Subsidies

 

SA

Sales

 

CV

Closing valuation

 


Code (*)

Description of categories

OV

AD

DY

IP

S

SA

CV

1010

Cash and equivalents

 

 

1020

Receivables

 

 

1030

Other current assets

 

 

1040

Inventories

 

 

 

 

 

2010

Biological assets — plants

 

 

 

 

 

3010

Agricultural land

 

 

 

 

 

3020

Land improvements

 

 

 

 

 

 

 

3030

Farm buildings

 

 

 

 

 

 

 

4010

Machinery and equipment

 

 

 

 

 

 

 

5010

Forest land including standing timber

 

 

 

 

 

7010

Intangible assets, tradable

 

 

 

 

 

7020

Intangible assets, non-tradable

 

 

 

 

 

 

 

8010

Other non-current assets

 

 

 

 

 

 

 

The following categories of assets shall be used:

1010.   Cash and equivalents

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

1020.   Receivables

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

1030.   Other current assets

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

1040.   Inventories

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

2010.   Biological assets — plants

Values of all plants that have not been harvested yet (all permanent and standing crops).

3010.   Agricultural land

Agricultural land owned by the holding.

3020.   Land improvements

Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land. The amounts entered are subject to depreciation at column DY.

3030.   Farm buildings

Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed and the amounts entered are subject to depreciation at column DY.

4010.   Machinery and equipment

Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be completed and the amounts entered are subject to depreciation at column DY.

5010.   Forest land including standing timber

Forest land in owner occupation included in the agricultural holding.

7010.   Intangible assets — tradable

All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists).

7020.   Intangible assets — non-tradable

All other intangible assets (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation at column DY.

8010.   Other non-current assets

Other long-term assets. The heading must be completed and, if applicable, the amounts of depreciation recorded at column DY.

Groups of information in Table D

The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are explained hereafter.

There is only one column (V) value.

Valuation methods

The following valuation methods are used:

Fair value less the estimate point-of-sale costs

amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm's length transaction less the cost estimated to incur in relation to the sale

2010, 3010, 5010, 7010

Historical cost

nominal or original cost of an asset when acquired

3020, 3030, 4010, 7020

Book value

value at which an asset is carried on a balance sheet

1010, 1020, 1030, 1040, 8010

D.OV.   Opening valuation

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

D.AD.   Accumulated depreciation

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

D.DY.   Depreciation of the current year

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

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

D.IP.   Investments/Purchases

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

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

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

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

D.S.   Investment subsidies

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

D.SA.   Sales

Total sales of assets during the accounting year.

D.CV.   Closing valuation

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

Comments

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

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

Table E

Quotas and other rights

Category of quota or right

Code (*)

 

 

 

Columns

Group of information

Owned quota

Rented in quota

Rented out quota

Taxes

N

I

O

T

QQ

Quantity at the end of the accounting year

 

 

 

QP

Quota purchase

 

QS

Quota sold

 

OV

Opening valuation

 

CV

Closing valuation

 

PQ

Payments for quota leased or rented in quota

 

RQ

Receipts from leasing or renting out quota

 

TX

Taxes

 


Code (*)

Description

40

Sugar beet

50

Organic manure

60

Entitlements for payments under basic payment scheme

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

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

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

The following categories should be used:

40.

Sugar beet

50.

Organic manure

60.

Entitlements for payments under the basic payment scheme.

The following groups of information should be used:

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

The units to be used are:

—   Categories 40 (sugar beet): quintals,

—   Category 50 (organic manure): number of animals converted in standard units,

—   Category 60 (basic payment scheme): number of entitlements/ares

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

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

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

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

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

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

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

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

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

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

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

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

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

Amount paid.

COLUMNS IN TABLE E

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

Table F

Debts

Structure of the table

Category of debts

Code (*)

 

 

 

Columns

Group of information

Short term

Long-term

S

L

OV

Opening valuation

 

 

CV

Closing valuation

 

 


Code (*)

Description of categories

S

L

1010

Commercial standard

 

 

1020

Commercial special

 

 

1030

Family/private loans

 

 

2010

Payables

 

3000

Other liabilities

 

 

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

The following categories should be used:

1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.

1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).

1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.

2010. Payables — amounts owed to suppliers.

3000. Other liabilities — liabilities other than loans or payables.

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

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

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

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

Table G

Value added tax (VAT)

Structure of the table

Category of VAT systems

Code (*)

 

Group of information

VAT system

balance non-investments transactions

balance investment transactions

C

NI

I

VA

VAT systems in the farm

 

 

 


Code (*)

Description of categories

1010

Main VAT system in the farm

1020

Minority VAT system in the farm


List of VAT systems for both categories

C

NI

I

Normal VAT system

1

Partial offsetting system

2

 

 

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

The following details on VAT should be provided as categories:

1010.   Main VAT system in the farm

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

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

1020.   Minority VAT system in the farm

Codes as defined for the main VAT system.

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

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

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

Table H

Inputs

Structure of the table

Category of inputs

Code (*)

 

 

 

Columns

Group of information

Value

Quantity

V

Q

LM

Labour and machinery costs and inputs

 

 

SL

Specific livestock costs

 

 

SC

Specific crop costs and inputs

 

 

OS

Specific costs for OGA

 

 

FO

Farming overheads

 

 


Code (*)

Group

Description of categories

V

Q

1010

LM

Wages and social security costs for paid labour

 

1020

LM

Contract work and machinery hire

 

1030

LM

Current upkeep of machinery and equipment

 

1040

LM

Motor fuels and lubricants

 

1050

LM

Car expenses

 

2010

SL

Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

 

2020

SL

Purchased coarse fodder for grazing stock (equines, ruminants)

 

2030

SL

Purchased feedstuffs for pigs

 

2040

SL

Purchased feedstuffs for poultry and other small animals

 

2050

SL

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

 

2060

SL

Farm-produced feedstuffs for pigs

 

2070

SL

Farm-produced feedstuffs for poultry and other small animals

 

2080

SL

Veterinary expenses

 

2090

SL

Other specific livestock costs

 

3010

SC

Seeds and seedlings purchased

 

3020

SC

Seeds and seedlings produced and used on the farm

 

3030

SC

Fertilisers and soil improvers

 

3031

SC

Quantity of N used in mineral fertilisers

 

3032

SC

Quantity of P2O5 used in mineral fertilisers

 

3033

SC

Quantity of K2O used in mineral fertilisers

 

3034

SC

Purchased manure

 

3040

SC

Crop protection products

 

3090

SC

Other specific crop costs

 

4010

OS

Specific costs for forestry and wood processing

 

4020

OS

Specific costs for crop processing

 

4030

OS

Specific costs for cow's milk processing

 

4040

OS

Specific costs for buffalo's milk processing

 

4050

OS

Specific costs for sheep's milk processing

 

4060

OS

Specific costs for goat's milk processing

 

4070

OS

Specific costs for meat processing and other animal products processing

 

4090

OS

Other specific costs for other gainful activities

 

5010

FO

Current upkeep of land improvements and buildings

 

5020

FO

Electricity

 

5030

FO

Heating fuels

 

5040

FO

Water

 

5051

FO

Agricultural insurance

 

5055

FO

Other farm insurance

 

5061

FO

Taxes and other dues

 

5062

FO

Taxes on land and buildings

 

5070

FO

Rent paid, total

 

5071

FO

Rent paid for land

 

5080

FO

Interest and financial charges paid

 

5090

FO

Other farming overheads

 

Provision of the data referred to in codes 3031-3033 is optional in the years 2015-2017 for those Member States who used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (9). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.

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

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

Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated under an appropriate code of circulating capital.

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

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

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

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

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

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

Inputs are classified as follows:

1010.   Wages and social security costs for paid labour

This item includes the following:

salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),

salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),

bonuses for productivity or qualifications, gifts, gratuities, share of profits,

other expenditure associated with labour (recruitment expenses),

social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,

occupational accident insurance.

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

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

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

1020.   Contract work and machinery hire

This item includes the following:

total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040‘Crop protection products’),

cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040‘Motor fuels and lubricants’,

cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030‘Current upkeep of machinery and equipment’ and 1040‘Motor fuels and lubricants’).

1030.   Current upkeep of machinery and equipment

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

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

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

1040.   Motor fuels and lubricants

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

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

1040.

‘Motor fuels and lubricants’.

5030.

‘Heating fuels’.

1050.   Car expenses

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

Feedstuffs

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

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

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

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

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

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

The following breakdown is to be given:

Purchased feedstuffs:

2010.

Purchased concentrated feedstuffs for grazing stock (equines, ruminants)

2020.

Purchased coarse fodder for grazing stock (equines, ruminants)

2030.

Purchased feedstuffs for pigs

2040.

Purchased feedstuffs for poultry and other small animals

Farm-produced feedstuffs used on farms:

2050.

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

2060.

Farm-produced feedstuffs for pigs

2070.

Farm-produced feedstuffs for poultry and other small animals

2080.   Veterinary expenses

Cost of veterinary fees and medicines.

2090.   Other specific livestock costs

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

3010.   Seeds and seedlings purchased

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

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

3020.   Seeds and seedlings produced and used on the farm

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

3030.   Fertilisers and soil improvers

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

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

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

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

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

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

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

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

3034.   Purchased manure

Value of purchased manure.

3040.   Crop protection products

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

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

3090.   Other specific crop costs

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

4010.   Specific costs for forestry and wood processing

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

4020.   Specific costs for crop processing

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

4030.   Specific costs for cow's milk processing

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

4040.   Specific costs for buffalo's milk processing

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

4050.   Specific costs for sheep's milk processing

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

4060.   Specific costs for goat's milk processing

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

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

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

4090.   Other specific costs for other gainful activities

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

5010.   Current upkeep of land improvements and buildings

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

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

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

5020.   Electricity

Total consumption of electricity for farm business use.

5030.   Heating fuels

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

5040.   Water

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

5051.   Agricultural insurance

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

5055.   Other farm insurance

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

5061.   Farm taxes and other dues

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

5062.   Taxes and other charges on land and buildings

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

5070.   Rent paid

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

5071.   Of which rent paid for land

5080.   Interest and financial charges paid

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

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

5090.   Other farming overheads

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

Table I

Crops

Structure of the table:

 

Category of crop

Code (*)

 

Type of crop

Code (**)

Missing data

Code (***)

Group of information

Columns

Total area

of which is irrigated

of which is used for energy crops

of which is used for GMO

Quantity

Value

TA

IR

EN

GM

Q

V

A

Area

 

 

 

 

OV

Opening valuation

 

CV

Closing valuation

 

PR

Production

 

SA

Sales

 

 

FC

Farm household consumption and benefits in kind

 

FU

Farm use

 

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

Code (*)

Description

Cereals for the production of grain (including seeds)

10110

Common wheat and spelt

10120

Durum wheat

10130

Rye

10140

Barley

10150

Oats

10160

Grain maize

10170

Rice

10190

Other cereals for the production of grain

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

10210

Peas, field beans and sweet lupines

10220

Lentils, chickpeas and vetches

10290

Other protein crops

10300

Potatoes (including early potatoes and seed potatoes)

10310

Potatoes for starch

10390

Other potatoes

10400

Sugar beet (excluding seed)

10500

Fodder roots and brassicas (excluding seed)

Industrial crops

10601

Tobacco

10602

Hops

10603

Cotton

10604

Rape and turnip rape

10605

Sunflower

10606

Soya

10607

Linseed (oil flax)

10608

Other oil seed crops

10609

Flax

10610

Hemp

10611

Other fibre plants

10612

Aromatic plants, medical and culinary plants

10613

Sugar cane

10690

Other industrial crops not mentioned elsewhere

Fresh vegetables, melons and strawberries of which:

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

10711

Fresh vegetables, melons and strawberries — Open field

10712

Fresh vegetables, melons and strawberries — Market gardening

10720

Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover

Details for all sub-categories of ‘fresh vegetables, melons and strawberries’:

10731

Cauliflower and broccoli

10732

Lettuce

10733

Tomatoes

10734

Sweet corn

10735

Onions

10736

Garlic

10737

Carrots

10738

Strawberries

10739

Melons

10790

Other vegetables

Flowers and ornamental plants (excluding nurseries)

10810

Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover

10820

Flowers and ornamental plants — Under glass or under other (accessible) protective cover

Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’:

10830

Flower bulbs, corms and tubers.

10840

Cut flowers and flower buds

10850

Flowering and ornamental plants.

Plants harvested green

10910

Temporary grass

Other plants harvested green:

10921

Green maize

10922

Leguminous plants

10923

Other plants harvested green but not mentioned elsewhere

11000

Arable land seed and seedlings

11100

Other arable land crops

Fallow land

11210

Fallow land without any subsidies

11220

Fallow land subject to the payment of subsidies, with no economic use

11300

Land ready for sowing leased to others, including land made available to employees as a benefit in kind.

20000

Kitchen gardens

Permanent grassland

30100

Pasture and meadow, excluding rough grazing

30200

Rough grazing

30300

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

Permanent crops

Fruit species, of which:

40111

Apples

40112

Pears

40113

Peaches and nectarines

40114

Other fruit of temperate zones

40115

Fruit of subtropical or tropical zones

40120

Berry species

40130

Nuts