(a)

the row concerning Croatia is replaced by the following:

(b)

the rows concerning Finland are replaced by the following:

(a)

in the seventh paragraph, the third indent relating to the degrees of accuracy of the farm return data is replaced by the following:

(b)

under Table A, in Section ‘A.CL. Classes’, the first sentence relating to the category A.CL.180.C. is replaced by the following:

‘A.CL.180.C. Structural Funds area: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (*1) the majority of the utilised agricultural area of the holding is situated.

(*1)  Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 laying down common provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and laying down general provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and repealing Council Regulation (EC) No 1083/2006 (OJ L 347, 20.12.2013, p. 320).’;"

(c)

under Table B, in Section ‘B.UT. UAA for tenant farming’, the first paragraph of the category B.UT.20.A is replaced by the following:

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

(d)

in Table H, the row of category 5062 is replaced by the following:

(e)

under Table H, the first sentence of the first paragraph is replaced by the following:

‘Provision of the data referred to in codes 3031-3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (*2).

(*2)  Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).’;"

(f)

under the title ‘GROUPS OF INFORMATION IN TABLE K’, after the third paragraph, under the term ‘Quantity (column Q)’, the second sentence is replaced by the following:

‘In the case of products of bee-keeping other than honey (code 700), the quantity is expressed in quintals of “honey equivalents”.’;

(g)

under the title ‘GROUPS OF INFORMATION IN TABLE L’, in Section ‘L.SA Sales’, the last paragraph is replaced by the following:

‘Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900). When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H “Inputs” in the appropriate category of specific OGA costs (codes 4010 to 4090).’