LegalizeReform history
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
8 versions
· 2015-02-03
2024-01-01
the incomes and business operation of agricultural holdings in the Euro
2023-01-01
the incomes and business operation of agricultural holdings in the Euro
2021-01-01
the incomes and business operation of agricultural holdings in the Euro
Changes on 2021-01-01
@@ -401,7 +401,7 @@
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**
#### A. **FACT-SHEET**
| 1. | General information |
| --- | --- |
@@ -446,7 +446,7 @@
| | |
| 11. | The selection plan was approved at the national committee, date |
### B. **SELECTION PLAN TABLES**
#### 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.
@@ -513,8 +513,6 @@
## ANNEX IV
### **PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)**
The following definitions apply:
(a) **Standard output (SO)** is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.
@@ -528,413 +526,196 @@
The particular types of farming specialisation are defined by two features:
(a) The nature of the variables concerned
The variables refer to the list of variables surveyed in the 2020 census: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex (<sup>1</sup>).
The variables refer to the relevant list of variables surveyed in the IFS data collections: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex (<sup>1</sup>).
(b) The conditions determining the class limits
Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding.
All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.
**Specialist holdings – crop products**
Types of farming
(* for better readability the six columns under this heading are reproduced in Part C of this Annex)
Methods for the calculation of particular types of farming specialisations
IF (C1) AND (C2) AND (C3) THEN (S1)
General
Description
Principal
Description
Particular specialisations
Description
(S1)
Description of the calculation
(D1)
Code of variables and conditions
(ref. Part B of this Annex)
Condition 1 (C1)
Condition 2
(C2)
Condition 3
(C3)
1 Specialist field crops
15 Specialist cereals oilseeds and protein crops
151 Specialist cereals (other than rice), oilseeds and protein crops
Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 > 2/3
P151 + P16 + SO_CLND014 > 2/3
152 Specialist rice
Rice > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 > 2/3
SO_CLND013 > 2/3
153 Cereals, oilseeds, protein crops and rice combined
Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152
P1 > 2/3
P15 + P16 + SO_CLND014 > 2/3
16 General field cropping
161 Specialist root crops
Potatoes, sugar beet and other root crops n.e.c. > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
P17 > 2/3
162 Cereals, oilseeds, protein crops and root crops combined
Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3
163 Specialist field vegetables
Fresh vegetables (including melons) and strawberries — Open field > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
SO_CLND045 > 2/3
164 Specialist tobacco
Tobacco > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
SO_CLND032 > 2/3
165 Specialist cotton
Cotton > 2/3
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
SO_CLND030 > 2/3
166 Various field crops combined
Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165
P1 > 2/3
P15 + P16 + SO_CLND014 ≤ 2/3
2 Specialist horticulture
21 Specialist horti-culture indoor
211 Specialist vegetables indoor
Vegetables (including melons) and strawberries under glass or high accessible cover > 2/3
P2 > 2/3
SO_CLND081 + SO_CLND082 > 2/3
SO_CLND081 > 2/3
212 Specialist flowers and ornamentals indoor
Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3
P2 > 2/3
SO_CLND081 + SO_CLND082 > 2/3
SO_CLND082 > 2/3
213 Mixed horticulture indoor specialist
Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212
P2 > 2/3
SO_CLND081 + SO_CLND082 > 2/3
22 Specialist horti-culture outdoor
221 Specialist vegetables outdoor
Fresh vegetables (including melons) and strawberries — Market gardening > 2/3
P2 > 2/3
SO_CLND044 + SO_CLND046 > 2/3
SO_CLND044 > 2/3
222 Specialist flowers and ornamentals outdoor
Flowers and ornamental plants (excluding nurseries) > 2/3
P2 > 2/3
SO_CLND044 + SO_CLND046 > 2/3
SO_CLND046 > 2/3
223 Mixed horticulture outdoor specialist
Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222
P2 > 2/3
SO_CLND044 + SO_CLND046 > 2/3
23 Other horticulture
231 Specialist mushrooms
Mushrooms > 2/3
P2 > 2/3
SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3
SO_CLND079 > 2/3
232 Specialist nurseries
Nurseries > 2/3
P2 > 2/3
SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3
SO_CLND070 > 2/3
233 Various horticulture
Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232
P2 > 2/3
SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3
3 Specialist permanent crops
35 Specialist vineyards
351 Specialist quality wine
Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3
P3 > 2/3
SO_CLND062> 2/3
SO_CLND064 + SO_CLND065 > 2/3
352 Specialist wine other than quality wine
Grapes for other wines n.e.c. (without PDO/PGI) > 2/3
P3 > 2/3
SO_CLND062> 2/3
SO_CLND066 > 2/3
353 Specialist table grapes
Grapes for table use > 2/3
P3 > 2/3
SO_CLND062> 2/3
SO_CLND067 > 2/3
354 Other vineyards
Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353
P3 > 2/3
SO_CLND062> 2/3
36 Specialist fruit and citrus fruit
361 Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)
Fruit of temperate climate zones and berries (excluding strawberries) > 2/3
P3 > 2/3
SO_CLND055+ SO_CLND061> 2/3
SO_CLND056_57 + SO_CLND059 > 2/3
362 Specialist citrus fruit
Citrus fruits > 2/3
P3 > 2/3
SO_CLND055+ SO_CLND061> 2/3
SO_CLND061> 2/3
363 Specialist nuts
Nuts > 2/3
P3 > 2/3
SO_CLND055 + SO_CLND061> 2/3
SO_CLND060 > 2/3
364 Specialist tropical and subtropical fruits
Fruit from subtropical and tropical climate zones > 2/3
P3 > 2/3
SO_CLND055 + SO_CLND061> 2/3
SO_CLND058 > 2/3
365 Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production
Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364
P3 > 2/3
SO_CLND055 + SO_CLND061> 2/3
37 Specialist olives
370 Specialist olives
Olives > 2/3
P3 > 2/3
SO__CLND069 > 2/3
38 Various permanent crops combined
380 Various permanent crops combined
Holdings meeting condition C1, excluding those in classes 351 to 370
P3 > 2/3
**Specialist holdings — Animal production**
Types of farming
(* for better readability the six columns under this heading are reproduced in Part C of this Annex)
Methods for the calculation of particular types of farming specialisations
IF (C1) AND (C2) AND (C3) THEN (S1)
General
Description
Principal
Description
Particular specialisations
Description
(S1)
Description of the calculation
(D1)
Code of variables and conditions
(ref. Part B of this Annex)
Condition 1 (C1)
Condition 2
(C2)
Condition 3
(C3)
4 Specialist grazing livestock
45 Specialist dairying
450 Specialist dairying
Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage
P4 > 2/3
SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4
46 Specialist cattle — rearing and fattening
460 Specialist cattle — rearing and fattening
All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows))
> 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND
grazing livestock > 1/10 of grazing livestock and forage
P4 > 2/3
P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4
47 Cattle — dairying, rearing and fattening combined
470 Cattle — dairying, rearing and fattening combined
All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450
P4 > 2/3
P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450
48 Sheep, goats and other grazing livestock
481 Specialist sheep
Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage
P4 > 2/3
Holdings meeting condition C1, excluding those in classes 450, 460 and 470
SO_CLVS012 > 2/3 GL AND GL > 1/10 P4
482 Sheep and cattle combined
All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage
P4 > 2/3
Holdings meeting condition C1, excluding those in classes 450, 460 and 470
P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4
483 Specialist goats
Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage
P4 > 2/3
Holdings meeting condition C1, excluding those in classes 450, 460 and 470
SO_CLVS015 > 2/3 GL AND GL > 1/10 P4
484 Various grazing livestock
Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483
P4 > 2/3
Holdings meeting condition C1, excluding those in classes 450, 460 and 470
5 Specialist granivores
51 Specialist pigs
511 Specialist pig rearing
Breeding sows > 2/3
P5 > 2/3
P51 > 2/3
SO_CLVS019 > 2/3
512 Specialist pig fattening
Piglets and other pigs > 2/3
P5 > 2/3
P51 > 2/3
SO_CLVS018 + SO_CLVS020 > 2/3
513 Pig rearing and fattening combined
Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512
P5 > 2/3
P51 > 2/3
52 Specialist poultry
521 Specialist laying hens
Laying hens > 2/3
P5 > 2/3
P52 > 2/3
SO_CLVS022 > 2/3
522 Specialist poultry-meat
Broilers and other poultry > 2/3
P5 > 2/3
P52 > 2/3
SO_CLVS021 + SO_CLVS023 > 2/3
523 Laying hens and poultry-meat combined
Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522
P5 > 2/3
P52 > 2/3
53 Various granivores combined
530 Various granivores combined
Holdings meeting condition C1, excluding those in classes 511 to 523
P5 > 2/3
**Mixed holdings**
Types of farming
(* for better readability the six columns under this heading are reproduced in Part C of this Annex)
Methods for the calculation of particular types of farming specialisations
IF (C1) AND (C2) AND (C3) THEN (S1)
General
Description
Principal
Description
Particular specialisations
Description
(S1)
Description of the calculation
(D1)
Code of variables and conditions
(ref. Part B of this Annex)
Condition 1 (C1)
Condition 2
(C2)
Condition 3
(C3)
6 Mixed cropping
61 Mixed cropping
611 Horticulture and permanent crops combined
Horticulture > 1/3 AND permanent crops > 1/3
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
P2 > 1/3 AND P3 > 1/3
612 Field crops and horticulture combined
General cropping > 1/3 AND horticulture > 1/3
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
P1 > 1/3 AND P2 > 1/3
613 Field crops and vineyards combined
General cropping > 1/3 AND vineyards > 1/3
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
P1 > 1/3 AND SO_CLND062> 1/3
614 Field crops and permanent crops combined
General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3
615 Mixed cropping, mainly field crops
General cropping > 1/3 AND no other activity > 1/3
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3
616 Other mixed cropping
Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615
(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
7 Mixed livestock
73 Mixed livestock, mainly grazing livestock
731 Mixed livestock, mainly dairying
Bovine, dairying > 1/3 of grazing livestock AND dairy cows > 1/2 of dairying bovine
P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3
P4 > P5
P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45
732 Mixed livestock, mainly non-dairying grazing livestock
Holdings meeting conditions C1 and C2, excluding holdings in class 731
P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3
P4 > P5
74 Mixed livestock, mainly granivores
741 Mixed livestock: granivores and dairying
Bovine, dairying > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairying
P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3
P4 ≤ P5
P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45
742 Mixed livestock: granivores and non-dairying grazing livestock
Holdings meeting conditions C1 and C2, excluding holdings in class 741
P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3
P4 ≤ P5
8 Mixed crops – livestock
83 Field crops – grazing livestock combined
831 Field crops combined with dairying
Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying < general cropping
Holdings not included in classes 151-742 and 999
P1> 1/3 AND P4 > 1/3
P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1
832 Dairying combined with field crops
Bovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying ≥ general cropping
Holdings not included in classes 151-742 and 999
P1> 1/3 AND P4 > 1/3
P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1
833 Field crops combined with non-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 AND 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 AND P4 > 1/3
84 Various crops and livestock combined
841 Field crops and granivores combined
General cropping > 1/3 AND granivores > 1/3
Holdings not included in classes 151-742 and 999
Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
P1> 1/3 AND P5 > 1/3
842 Permanent crops and grazing livestock combined
Permanent crops > 1/3 AND grazing livestock and forage > 1/3
Holdings not included in classes 151-742 and 999
Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
P3 > 1/3 AND P4 > 1/3
843 Apiculture
Bees > 2/3
Holdings not included in classes 151-742 and 999
Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
SO_CLVS030 > 2/3
844 Various mixed crops and livestock
Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843
Holdings not included in classes 151-742 and 999
Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834
**Non-classified holdings**
Types of farming
(* for better readability the six columns under this heading are reproduced in Part C of this Annex)
Methods for the calculation of particular types of farming specialisations
IF (C1) AND (C2) AND (C3) THEN (S1)
General
Description
Principal
Description
Particular specialisations
Description
(S1)
Description of the calculation
Code of variables and conditions
(ref. Part B of this Annex)
Condition 1 (C1)
Condition 2
(C2)
Condition 3
(C3)
9 Non-classified holdings
99 Non-classified holdings
999 Non-classified holdings
Total SO = 0
All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.
#### **Specialist holdings – crop products**
| Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description (S1) | Description of the calculation (D1) | Code of variables and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 1 | Specialist field crops | | | | | | | | |
| | 15 | Specialist cereals oilseeds and protein crops | | | | | | | |
| | | | 151 | Specialist cereals (other than rice), oilseeds and protein crops | Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 > 2/3 | P151 + P16 + SO_CLND014 > 2/3 | |
| | | | | | | | | | |
| | | | 152 | Specialist rice | Rice > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 > 2/3 | SO_CLND013 > 2/3 | |
| | | | | | | | | | |
| | | | 153 | Cereals, oilseeds, protein crops and rice combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152 | P1 > 2/3 | P15 + P16 + SO_CLND014 > 2/3 | | |
| | 16 | General field cropping | | | | | | | |
| | | | 161 | Specialist root crops | Potatoes, sugar beet and other root crops n.e.c. > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | P17 > 2/3 | |
| | | | | | | | | | |
| | | | 162 | Cereals, oilseeds, protein crops and root crops combined | Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3 | |
| | | | | | | | | | |
| | | | 163 | Specialist field vegetables | Fresh vegetables (including melons) and strawberries - Open field > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | SO_CLND045 > 2/3 | |
| | | | | | | | | | |
| | | | 164 | Specialist tobacco | Tobacco > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | SO_CLND032 > 2/3 | |
| | | | | | | | | | |
| | | | 165 | Specialist cotton | Cotton > 2/3 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | SO_CLND030 > 2/3 | |
| | | | | | | | | | |
| | | | 166 | Various field crops combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165 | P1 > 2/3 | P15 + P16 + SO_CLND014 ≤ 2/3 | | |
| | | | | | | | | | |
| 2 | Specialist horticulture | | | | | | | | |
| | 21 | Specialist horti-culture indoor | | | | | | | |
| | | | | | | | | | |
| | | | 211 | Specialist vegetables indoor | Fresh vegetables (including melons) and strawberries under glass or high accessible cover > 2/3 | P2 > 2/3 | SO_CLND081 + SO_CLND082 > 2/3 | SO_CLND081 > 2/3 | |
| | | | | | | | | | |
| | | | 212 | Specialist flowers and ornamentals indoor | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3 | P2 > 2/3 | SO_CLND081 + SO_CLND082 > 2/3 | SO_CLND082 > 2/3 | |
| | | | | | | | | | |
| | | | 213 | Mixed horticulture indoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212 | P2 > 2/3 | SO_CLND081 + SO_CLND082 > 2/3 | | |
| | | | | | | | | | |
| | 22 | Specialist horti-culture outdoor | | | | | | | |
| | | | | | | | | | |
| | | | 221 | Specialist vegetables outdoor | Fresh vegetables (including melons) and strawberries - Market gardening > 2/3 | P2 > 2/3 | SO_CLND044 + SO_CLND046 > 2/3 | SO_CLND044 > 2/3 | |
| | | | | | | | | | |
| | | | 222 | Specialist flowers and ornamentals outdoor | Flowers and ornamental plants (excluding nurseries) > 2/3 | P2 > 2/3 | SO_CLND044 + SO_CLND046 > 2/3 | SO_CLND046 > 2/3 | |
| | | | | | | | | | |
| | | | 223 | Mixed horticulture outdoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222 | P2 > 2/3 | SO_CLND044 + SO_CLND046 > 2/3 | | |
| | 23 | Other horticulture | | | | | | | |
| | | | | | | | | | |
| | | | 231 | Specialist mushrooms | Mushrooms > 2/3 | P2 > 2/3 | SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 | SO_CLND079 > 2/3 | |
| | | | 232 | Specialist nurseries | Nurseries > 2/3 | P2 > 2/3 | SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 | SO_CLND070 > 2/3 | |
| | | | | | | | | | |
| | | | 233 | Various horticulture | Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232 | P2 > 2/3 | SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3 | | |
| | | | | | | | | | |
| 3 | Specialist permanent crops | | | | | | | | |
| | 35 | Specialist vineyards | | | | | | | |
| | | | 351 | Specialist quality wine | Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3 | P3 > 2/3 | SO_CLND062> 2/3 | SO_CLND064 + SO_CLND065 > 2/3 | |
| | | | | | | | | | |
| | | | 352 | Specialist wine other than quality wine | Grapes for other wines n.e.c. (without PDO/PGI) > 2/3 | P3 > 2/3 | SO_CLND062> 2/3 | SO_CLND066 > 2/3 | |
| | | | | | | | | | |
| | | | 353 | Specialist table grapes | Grapes for table use > 2/3 | P3 > 2/3 | SO_CLND062> 2/3 | SO_CLND067 > 2/3 | |
| | | | | | | | | | |
| | | | 354 | Other vineyards | Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353 | P3 > 2/3 | SO_CLND062> 2/3 | | |
| | 36 | Specialist fruit and citrus fruit | | | | | | | |
| | | | | | | | | | |
| | | | 361 | Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) | Fruit of temperate climate zones and berries (excluding strawberries) > 2/3 | P3 > 2/3 | SO_CLND055+ SO_CLND061> 2/3 | SO_CLND056_57 + SO_CLND059 > 2/3 | |
| | | | | | | | | | |
| | | | 362 | Specialist citrus fruit | Citrus fruits > 2/3 | P3 > 2/3 | SO_CLND055+ SO_CLND061> 2/3 | SO_CLND061> 2/3 | |
| | | | 363 | Specialist nuts | Nuts > 2/3 | P3 > 2/3 | SO_CLND055 + SO_CLND061> 2/3 | SO_CLND060 > 2/3 | |
| | | | | | | | | | |
| | | | 364 | Specialist tropical and subtropical fruits | Fruit from subtropical and tropical climate zones > 2/3 | P3 > 2/3 | SO_CLND055 + SO_CLND061> 2/3 | SO_CLND058 > 2/3 | |
| | | | | | | | | | |
| | | | 365 | Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production | Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364 | P3 > 2/3 | SO_CLND055 + SO_CLND061> 2/3 | | |
| | | | | | | | | | |
| | 37 | Specialist olives | | | | | | | |
| | | | | | | | | | |
| | | | 370 | Specialist olives | Olives > 2/3 | P3 > 2/3 | SO_CLND069 > 2/3 | | |
| | | | | | | | | | |
| | 38 | Various permanent crops combined | | | | | | | |
| | | | | | | | | | |
| | | | 380 | Various permanent crops combined | Holdings meeting condition C1, excluding those in classes 351 to 370 | P3 > 2/3 | | | |
#### **Specialist holdings — Animal production**
| Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description (S1) | Description of the calculation (D1) | Code of variables and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 4 | Specialist grazing livestock | | | | | | | | |
| | | | | | | | | | |
| | 45 | Specialist dairy | | | | | | | |
| | | | 450 | Specialist dairy | Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4 | | |
| | | | | | | | | | |
| | 46 | Specialist cattle — rearing and fattening | | | | | | | |
| | | | 460 | Specialist cattle — rearing and fattening | All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows)) > 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4 | | |
| | | | | | | | | | |
| | 47 | Cattle — dairy, rearing and fattening combined | | | | | | | |
| | | | 470 | Cattle — dairy, rearing and fattening combined | All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450 | P4 > 2/3 | P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450 | | |
| | 48 | Sheep, goats and other grazing livestock | | | | | | | |
| | | | 481 | Specialist sheep | Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | SO_CLVS012 > 2/3 GL AND GL > 1/10 P4 | |
| | | | | | | | | | |
| | | | 482 | Sheep and cattle combined | All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4 | |
| | | | | | | | | | |
| | | | 483 | Specialist goats | Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | SO_CLVS015 > 2/3 GL AND GL > 1/10 P4 | |
| | | | | | | | | | |
| | | | 484 | Various grazing livestock | Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483 | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | | |
| | | | | | | | | | |
| 5 | Specialist granivores | | | | | | | | |
| | 51 | Specialist pigs | | | | | | | |
| | | | 511 | Specialist pig rearing | Breeding sows > 2/3 | P5 > 2/3 | P51 > 2/3 | SO_CLVS019 > 2/3 | |
| | | | | | | | | | |
| | | | 512 | Specialist pig fattening | Piglets and other pigs > 2/3 | P5 > 2/3 | P51 > 2/3 | SO_CLVS018 + SO_CLVS020 > 2/3 | |
| | | | | | | | | | |
| | | | 513 | Pig rearing and fattening combined | Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512 | P5 > 2/3 | P51 > 2/3 | | |
| | 52 | Specialist poultry | | | | | | | |
| | | | 521 | Specialist laying hens | Laying hens > 2/3 | P5 > 2/3 | P52 > 2/3 | SO_CLVS022 > 2/3 | |
| | | | | | | | | | |
| | | | 522 | Specialist poultry-meat | Broilers and other poultry > 2/3 | P5 > 2/3 | P52 > 2/3 | SO_CLVS021 + SO_CLVS023 > 2/3 | |
| | | | | | | | | | |
| | | | 523 | Laying hens and poultry-meat combined | Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522 | P5 > 2/3 | P52 > 2/3 | | |
| | | | | | | | | | |
| | 53 | Various granivores combined | | | | | | | |
| | | | 530 | Various granivores combined | Holdings meeting condition C1, excluding those in classes 511 to 523 | P5 > 2/3 | | | |
#### **Mixed holdings**
| Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description (S1) | Description of the calculation (D1) | Code of variables and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 6 | Mixed cropping | | | | | | | | |
| | 61 | Mixed cropping | | | | | | | |
| | | | 611 | Horticulture and permanent crops combined | Horticulture > 1/3 AND permanent crops > 1/3 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | P2 > 1/3 AND P3 > 1/3 | | |
| | | | | | | | | | |
| | | | 612 | Field crops and horticulture combined | General cropping > 1/3 AND horticulture > 1/3 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | P1 > 1/3 AND P2 > 1/3 | | |
| | | | | | | | | | |
| | | | 613 | Field crops and vineyards combined | General cropping > 1/3 AND vineyards > 1/3 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | P1 > 1/3 AND SO_CLND062> 1/3 | | |
| | | | | | | | | | |
| | | | 614 | Field crops and permanent crops combined | General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3 | | |
| | | | | | | | | | |
| | | | 615 | Mixed cropping, mainly field crops | General cropping > 1/3 AND no other activity > 1/3 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3 | | |
| | | | | | | | | | |
| | | | 616 | Other mixed cropping | Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615 | (P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3 | | | |
| 7 | Mixed livestock | | | | | | | | |
| | 73 | Mixed livestock, mainly grazing livestock | | | | | | | |
| | | | 731 | Mixed livestock, mainly dairy | Bovine, dairy > 1/3 of grazing livestock AND dairy cows > 1/2 of dairy bovine | P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3 | P4 > P5 | P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 | |
| | | | | | | | | | |
| | | | 732 | Mixed livestock, mainly non-dairy grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 731 | P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 | P4 > P5 | | |
| | | | | | | | | | |
| | 74 | Mixed livestock, mainly granivores | | | | | | | |
| | | | 741 | Mixed livestock: granivores and dairy | Bovine, dairy > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairy | P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 | P4 ≤ P5 | P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 | |
| | | | | | | | | | |
| | | | 742 | Mixed livestock: granivores and non-dairy grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 741 | P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3 | P4 ≤ P5 | | |
| 8 | Mixed crops – livestock | | | | | | | | |
| | 83 | Field crops – grazing livestock combined | | | | | | | |
| | | | 831 | Field crops combined with dairy | Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy < general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3 AND P4 > 1/3 | P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1 | |
| | | | | | | | | | |
| | | | 832 | Dairy combined with field crops | Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy ≥ general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3 AND P4 > 1/3 | P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1 | |
| | | | | | | | | | |
| | | | 833 | Field crops combined with non-dairy grazing livestock | General cropping > grazing livestock and forage, excluding holdings in class 831 | Holdings not included in classes 151-742 and 999 | P1> 1/3 AND P4 > 1/3 | P1 > P4; excluding 831 | |
| | | | | | | | | | |
| | | | 834 | Non-dairy grazing livestock combined with field crops | Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833 | Holdings not included in classes 151-742 and 999 | P1> 1/3 AND P4 > 1/3 | | |
| | 84 | Various crops and livestock combined | | | | | | | |
| | | | 841 | Field crops and granivores combined | General cropping > 1/3 AND granivores > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P1> 1/3 AND P5 > 1/3 | |
| | | | | | | | | | |
| | | | 842 | Permanent crops and grazing livestock combined | Permanent crops > 1/3 AND grazing livestock and forage > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P3 > 1/3 AND P4 > 1/3 | |
| | | | | | | | | | |
| | | | 843 | Apiculture | Bees > 2/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | SO_CLVS030 > 2/3 | |
| | | | | | | | | | |
| | | | 844 | Various mixed crops and livestock | Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | | |
#### **Non-classified holdings**
| Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description (S1) | Description of the calculation | Code of variables and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 9 | Non-classified holdings | | | | | | | | |
| | 99 | Non-classified holdings | | | | | | | |
| | | | 999 | Non-classified holdings | Total SO = 0 | | | | |
### B. **TABLE OF CORRESPONDENCE AND REGROUPING CODES**
### I. **Correspondence between the headings of the 2020 Union survey on integrated farm statistics (‘IFS 2020’) referred to in Implementing Regulation (EU) 2018/1874, the headings to be collected for the SOC 2017 and the farm return of the FADN**
I.Correspondence between the headings of the 2020 Union survey on integrated farm statistics ('IFS') referred to in Implementing Regulation (EU) 2018/1874 or more recent legislation, the headings to be collected for the SOC 2017 and the farm return of the FADN
| Equivalent headings for the application of SOCs | | | | |
| --- | --- | --- | --- | --- |
| IFS code | IFS 2020 (Implementing Regulation (EU) 2018/1874) | SOC code | 2017 SOC heading | FADN farm return (Annex VIII to this Regulation) |
| IFS code | IFS label | SOC code | 2017 SOC heading | FADN farm return (Annex VIII to this Regulation) |
| **I. Crops** | | | | |
| CLND004 | Common wheat and spelt | SOC_CLND004 | Common wheat and spelt | 10110. Common wheat and spelt |
| CLND005 | Durum wheat | SOC_CLND005 | Durum wheat | 10120. Durum wheat |
@@ -942,17 +723,19 @@
| CLND007 | Barley | SOC_CLND007 | Barley | 10140. Barley |
| CLND008 | Oats and spring cereal mixtures (mixed grain other than maslin) | SOC_CLND008 | Oats and spring cereal mixtures (mixed grain other than maslin) | 10150. Oats and spring cereal mixtures (mixed grain other than maslin) |
| CLND009 | Grain maize and corn-cob mix | SOC_CLND009 | Grain maize and corn-cob mix | 10160. Grain maize and corn-cob mix |
| CLND010 CLND011 CLND012 | Triticale Sorghum Other cereals n.e.c. (buckwheat, millet, canary seed, etc.) | SOC_CLND010_011_012 | Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) | 10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) |
| CLND010 | Triticale | SOC_CLND010_011_012 | Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) | 10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) |
| CLND011 | Sorghum | | | |
| CLND012 | Other cereals n.e.c. (buckwheat, millet, canary seed, etc.) | | | |
| CLND013 | Rice | SOC_CLND013 | Rice | 10170. Rice |
| CLND014 | Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) | SOC_CLND014 | Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) | 10210. Field peas, beans and sweet lupins 10220. Lentils, chickpeas and vetches 10290. Other protein crops |
| CLND015 | Field peas, beans and sweet lupins | SOC_CLND015 | Field peas, beans and sweet lupins | 10210. Field peas, beans and sweet lupins |
| CLND015 | Field peas, beans and sweet lupins | SOC_CLND015 | Field peas, beans and sweet lupins | 10210. – of which: Field peas, beans and sweet lupins |
| CLND017 | Potatoes (including seed potatoes) | SOC_CLND017 | Potatoes (including seed potatoes) | 10300. Potatoes (including early potatoes and seed potatoes) |
| CLND018 | Sugar beet (excluding seed) | SOC_CLND018 | Sugar beet (excluding seed) | 10400. Sugar beet (excluding seed) |
| CLND019 | Other root crops n.e.c. | SOC_CLND019 | Other root crops n.e.c. | 10500. Other root crops n.e.c. |
| CLND019 | Other root crops n.e.c. | SOC_CLND019 | Other root crops n.e.c. | 10500. Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops n.e.c. |
| CLND022 | Rape and turnip rape seeds | SOC_CLND022 | Rape and turnip rape seeds | 10604. Rape and turnip rape seeds |
| CLND023 | Sunflower seed | SOC_CLND023 | Sunflower seed | 10605. Sunflower seed |
| CLND024 | Soya | SOC_CLND024 | Soya | 10606. Soya |
| CLND025 | Linseed (oil flax) | SOC_CLND025 | Linseed (oil flax) | 10607. Linseed (oil flax) |
| CLND025 | Oil flax (Linseed) | SOC_CLND025 | Oil flax (Linseed) | 10607. Oil flax (Linseed) |
| CLND026 | Other oilseed crops n.e.c. | SOC_CLND026 | Other oilseed crops n.e.c. | 10608. Other oil seed crops n.e.c |
| CLND028 | Fibre flax | SOC_CLND028 | Fibre flax | 10609. Fibre flax |
| CLND029 | Hemp | SOC_CLND029 | Hemp | 10610. Hemp |
@@ -961,18 +744,21 @@
| CLND032 | Tobacco | SOC_CLND032 | Tobacco | 10601. Tobacco |
| CLND033 | Hops | SOC_CLND033 | Hops | 10602. Hops |
| CLND034 | Aromatic, medicinal and culinary plants | SOC_CLND034 | Aromatic, medicinal and culinary plants | 10612. Aromatic, medicinal and culinary plants |
| CLND035 CLND036 | Energy crops n.e.c. Other industrial crops n.e.c. | SOC_CLND035_036 | Energy and other industrial crops n.e.c. | 10613. Sugar cane 10690. Energy and other industrial crops n.e.c. |
| CLND035 | Energy crops n.e.c. | SOC_CLND035_036 | Energy and other industrial crops n.e.c. | 10613. Sugar cane |
| CLND036 | Other industrial crops n.e.c. | 10690. Energy and other industrial crops n.e.c. | | |
| CLND037 | Plants harvested green from arable land | SOC_CLND037 | Plants harvested green from arable land | |
| CLND038 | Temporary grasses and grazings | SOC_CLND038 | Temporary grasses and grazings | 10910. Temporary grasses and grazings |
| CLND039 | Leguminous plants harvested green | SOC_CLND039 | Leguminous plants harvested green | 10922. Leguminous plants harvested green |
| CLND040 | Green maize | SOC_CLND040 | Green maize | 10921. Green maize |
| CLND041 CLND042 | Other cereals harvested green (excluding green maize) Other plants harvested green from arable land n.e.c. | SOC_CLND041_042 | Other plants and cereals (excluding maize) harvested green n.e.c. | 10923. Other plants and cereals (excluding green maize) harvested green n.e.c. |
| CLND041 | Other cereals harvested green (excluding green maize) Other plants harvested green from arable land n.e.c. | SOC_CLND041_042 | Other plants and cereals (excluding maize) harvested green n.e.c. | 10923. Other plants and cereals (excluding green maize) harvested green n.e.c. |
| CLND042 | | | | |
| CLND043 | Fresh vegetables (including melons) and strawberries | SOC_CLND043 | Fresh vegetables (including melons) and strawberries – outdoor | |
| CLND044 | Fresh vegetables (including melons) and strawberries — Market gardening | SOC_CLND044 | Fresh vegetables (including melons) and strawberries — Market gardening | 10712. Fresh vegetables (including melons) and strawberries — Market gardening |
| CLND045 | Fresh vegetables (including melons) and strawberries — Open field | SOC_CLND045 | Fresh vegetables (including melons) and strawberries — Open field | 10711. Fresh vegetables (including melons) and strawberries — Open field |
| CLND046 | Flowers and ornamental plants (excluding nurseries) | SOC_CLND046 | Flowers and ornamental plants (excluding nurseries) - outdoor | 10810. Flowers and ornamental plants (excluding nurseries) |
| CLND044 | Fresh vegetables (including melons) and strawberries - Market gardening | SOC_CLND044 | Fresh vegetables (including melons) and strawberries - Market gardening | 10712. Fresh vegetables (including melons) and strawberries - Market gardening |
| CLND045 | Fresh vegetables (including melons) and strawberries - Open field | SOC_CLND045 | Fresh vegetables (including melons) and strawberries - Open field | 10711. Fresh vegetables (including melons) and strawberries - Open field |
| CLND046 | Flowers and ornamental plants (excluding nurseries) | SOC_CLND046 | Flowers and ornamental plants (excluding nurseries) - outdoor | 10810. Flowers and ornamental plants (excluding nurseries) - outdoor |
| CLND047 | Seeds and seedlings | SOC_CLND047 | Seeds and seedlings | 11000. Arable land seed and seedlings |
| CLND048 CLND083 | Other arable land crops n.e.c. Other arable land crops under glass or high accessible cover | SOC_CLND048_083 | Other arable land crops n.e.c. including under glass or high accessible cover | 11100. Other arable land crops n.e.c. including under glass or high accessible cover |
| CLND048 | Other arable land crops n.e.c. | SOC_CLND048_083 | Other arable land crops n.e.c. including under glass or high accessible cover | 11100. Other arable land crops n.e.c. including under glass or high accessible cover |
| CLND083 | Other arable land crops under glass or high accessible cover | | | |
| CLND049 | Fallow land | SOC_CLND049 | Fallow land | 11200. Fallow land |
| CLND050 | Permanent grassland | SOC_CLND050 | Permanent grassland | |
| CLND051 | Pasture and meadow, excluding rough grazings | SOC_CLND051 | Pasture and meadow, excluding rough grazings | 30100. Pasture and meadow, excluding rough grazings |
@@ -988,28 +774,34 @@
| CLND061 | Citrus fruits | SOC_CLND061 | Citrus fruits | 40200. Citrus fruits |
| CLND062 | Grapes | SOC_CLND062 | Grapes | |
| CLND063 | Grapes for wines | SOC_CLND063 | Grapes for wines | |
| CLND064 | Grapes for wines with protected designation of origin (PDO) | SOC_CLND064 | Grapes for wines with protected designation of origin (PDO) | 40411. Wine with protected designation of origin (PDO) 40451. Grapes for wines with protected designation of origin (PDO) |
| CLND065 | Grapes for wines with protected geographical indication (PGI) | SOC_CLND065 | Grapes for wines with protected geographical indication (PGI) | 40412. Wine with protected geographical indication (PGI) 40452. Grapes for wines with protected geographical indication (PGI) |
| CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | SOC_CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | 40420. Other wines 40460. Grapes for other wines |
| CLND064 | Grapes for wines with protected designation of origin (PDO) | SOC_CLND064 | Grapes for wines with protected designation of origin (PDO) | 40411. Wine with protected designation of origin (PDO) |
| 40451. Grapes for wines with protected designation of origin (PDO) | | | | |
| CLND065 | Grapes for wines with protected geographical indication (PGI) | SOC_CLND065 | Grapes for wines with protected geographical indication (PGI) | 40412. Wine with protected geographical indication (PGI) |
| 40452. Grapes for wines with protected geographical indication (PGI) | | | | |
| CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | SOC_CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | 40420. Other wines |
| 40460. Grapes for other wines | | | | |
| CLND067 | Grapes for table use | SOC_CLND067 | Grapes for table use | 40430. Grapes for table use |
| CLND068 | Grapes for raisins | SOC_CLND068 | Grapes for raisins | 40440. Grapes for raisins |
| CLND069 | Olives | SOC_CLND069 | Olives | |
| | | SOC_CLND069A | Normally producing table olives | 40310. Table olives |
| | | SOC_CLND069B | Normally producing olives for oil production | 40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil |
| | | SOC_CLND069B | Normally producing olives for oil production | 40320. Olives for oil production (sold in the form of fruit) |
| 40330. Olive oil | | | | |
| CLND070 | Nurseries | SOC_CLND070 | Nurseries | 40500. Nurseries |
| CLND071 | Other permanent crops including other permanent crops for human consumption | SOC_CLND071 | Other permanent crops | 40600. Other permanent crops |
| CLND072 | Christmas trees | SOC_CLND072 | Christmas trees | 40610. Christmas trees |
| CLND073 CLND085 | Kitchen gardens Other UAA under glass or high accessible cover n.e.c. | SOC_CLND073_085 | Kitchen gardens and other UAA under glass or high accessible cover n.e.c. | 20000. Kitchen gardens |
| CLND072 | Christmas trees | SOC_CLND072 | Christmas trees | 40610. – of which Christmas trees |
| CLND073 | Kitchen gardens | SOC_CLND073_085 | Kitchen gardens and other UAA under glass or high accessible cover n.e.c. | 20000. Kitchen gardens |
| CLND085 | Other UAA under glass or high accessible cover n.e.c. | | | |
| CLND079 | Cultivated mushrooms | SOC_CLND079 | Cultivated mushrooms | 60000. Cultivated mushrooms |
| CLND081 | Vegetables (including melons) and strawberries under glass or high accessible cover | SOC_CLND081 | Vegetables (including melons) and strawberries under glass or high accessible cover | 10720. Vegetables (including melons) and strawberries under glass or high accessible cover |
| CLND081 | Fresh vegetables (including melons) and strawberries under glass or high accessible cover | SOC_CLND081 | Fresh vegetables (including melons) and strawberries under glass or high accessible cover | 10720. Fresh vegetables (including melons) and strawberries under glass or high accessible cover |
| CLND082 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover | SOC_CLND082 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover | 10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover |
| CLND084 | Permanent crops under glass or high accessible cover | SOC_CLND084 | Permanent crops under glass or high accessible cover | 40700. Permanent crops under glass or high accessible cover |
| **II. Livestock** | | | | |
| **II Livestock** | | | | |
| CLVS001 | Bovine animals less than 1 year old | SOC_CLVS001 | Bovine animals less than 1 year old | 210. Bovine animals less than 1 year old |
| CLVS003 | Male bovine animals, 1 to less than 2 years old | SOC_CLVS003 | Male bovine animals, 1 to less than 2 years old | 220. Male bovine animals, 1 to less than 2 years old |
| CLVS004 | Heifers, 1 to less than 2 years old | SOC_CLVS004 | Heifers, 1 to less than 2 years old | 230. Heifers, 1 to less than 2 years old |
| CLVS005 | Male bovine animals, 2 years old and over | SOC_CLVS005 | Male bovine animals, 2 years old and over | 240. Male bovine animals, 2 years old and over |
| CLVS007 | Heifers, 2 years old and over | SOC_CLVS007 | Heifers, 2 years old and over | 251. Breeding heifers 252. Heifers for fattening |
| CLVS007 | Heifers, 2 years old and over | SOC_CLVS007 | Heifers, 2 years old and over | 251. Breeding heifers |
| | 252. Heifers for fattening | | | |
| CLVS008 | Cows | SOC_CLVS008 | Cows | |
| CLVS009 | Dairy cows | SOC_CLVS009 | Dairy cows | 261. Dairy cows |
| CLVS010 | Non-dairy cows | SOC_CLVS010 | Non-dairy cows | 269. Non-dairy cows |
@@ -1022,95 +814,109 @@
| CLVS017 | Other goats | SOC_CLVS017 | Other goats | 329. Other goats |
| CLVS018 | Piglets, live weight of under 20 kg | SOC_CLVS018 | Piglets, live weight of under 20 kg | 410. Piglets, live weight of under 20 kg |
| CLVS019 | Breeding sows, live weight 50 kg and over | SOC_CLVS019 | Breeding sows, live weight 50 kg and over | 420. Breeding sows, live weight 50 kg and over |
| CLVS020 | Other pigs | SOC_CLVS020 | Other pigs | 491. Pigs for fattening 499. Other pigs |
| CLVS021 | Broilers | SOC_CLVS021 | Broilers | 510. Poultry — broilers |
| CLVS020 | Other pigs | SOC_CLVS020 | Other pigs | 491. Pigs for fattening |
| | 499. Other pigs | | | |
| CLVS021 | Broilers | SOC_CLVS021 | Broilers | 510. Poultry - broilers |
| CLVS022 | Laying hens | SOC_CLVS022 | Laying hens | 520. Laying hens |
| CLVS023 | Other poultry | SOC_CLVS023 | Other poultry | 530. Other poultry |
| CLVS029 | Breeding female rabbits | SOC_CLVS029 | Breeding female rabbits | 610. Breeding female rabbits |
| CLVS030 | Bees | SOC_CLVS030 | Bees | 700. Bees |
### II. **Codes regrouping several variables included in IFS 2020:**
P45. Bovine, dairying = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)
P46. Bovine = P45 (Bovine, dairying) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)
II.Codes regrouping several variables included in IFS 2020:
P45. Bovine, dairy = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)
P46. Bovine = P45 (Bovine, dairy) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)
GL Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)
If GL = 0 THEN
FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
FCP4 Forage for grazing livestock = 0
AND
P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)
If GL > 0 THEN
FCP1 Forage for sale = 0
AND
FCP4 Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))
If GL = 0 THEN
FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
| AND | |
| --- | --- |
| FCP4 | Forage for grazing livestock = 0 |
| AND | |
| P17 | Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c) |
If GL > 0 THEN
| FCP1 | Forage for sale = 0 |
| --- | --- |
| AND | |
| FCP4 | Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings) |
| AND | |
| P17 | Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) |
P151. Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))
P15. Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)
P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Linseed (oilflax)) + SO_CLND026 (Other oilseed crops n.e.c.)
P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND02 (Oil flax (Linseed) + SO_CLND026 (Other oilseed crops n.e.c.)
P51. Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)
P52. Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry)
P1. General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries — Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)
P2. Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries — Market gardening)) + SO_CLND081 (Vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)
P3. Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071 (Other permanent crops) + SO_CLND084 (Permanent crops under glass)
P1. General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries - Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)
P2. Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries - Market gardening)) + SO_CLND081 (Fresh vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)
P3. Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071(Other permanent crops) + SO_CLND084 (Permanent crops under glass)
P4. Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock)
P5. Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits)
### C. **TYPES OF FARMING AS REFERRED TO IN PART A**
#### **Specialist holdings — crops**
| General type of farming | Principal type of farming | Particular types of farming specialisations |
| --- | --- | --- |
| 1. Specialist field crops | 15. Specialist cereals, oilseeds and protein crops | 151. Specialist cereals (other than rice), oilseeds and protein crops 152. Specialist rice 153. Cereals, oilseeds, protein crops and rice combined |
| 16. General field cropping | 161. Specialist root crops 162. Cereals, oilseeds, protein crops and root crops combined 163. Specialist field vegetables 164. Specialist tobacco 165. Specialist cotton 166. Various field crops combined | |
| | 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 | |
| | 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 | |
| | 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 | |
| 4. Specialist grazing livestock | 45. Specialist dairy | 450. Specialist dairy |
| | 46. Specialist cattle — rearing and fattening | 460. Specialist cattle — rearing and fattening |
| | 47. Cattle — dairy, rearing and fattening combined | 470. Cattle — dairy, rearing and fattening combined |
| | 48. Sheep, goats and other grazing livestock | 481. Specialist sheep 482. Sheep and cattle combined 483. Specialist goats 484. Various grazing livestock |
| 5. Specialist granivores | 51. Specialist pigs | 511. Specialist pig rearing 512. Specialist pig fattening 513. Pig rearing and fattening combined |
| 52. Specialist poultry | 521. Specialist laying hens 522. Specialist poultry-meat 523. Laying hens and poultry-meat combined | |
| 53. Various granivores combined | 530. Various granivores combined | |
| | 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 | |
| 7. Mixed livestock | 73. Mixed livestock, mainly grazing livestock | 731. Mixed livestock, mainly dairy 732. Mixed livestock, mainly non-dairy grazing livestock |
| | 74. Mixed livestock, mainly granivores | 741. Mixed livestock: granivores and dairy 742. Mixed livestock: granivores and non-dairy grazing livestock |
| 8. Mixed crops — livestock | 83. Field crops — grazing livestock combined | 831. Field crops combined with dairy 832. Dairy combined with field crops 833. Field crops combined with non-dairy grazing livestock 834. Non-dairy grazing livestock combined with field crops |
| | 84. Various crops and livestock combined | 841. Field crops and granivores combined 842. Permanent crops and grazing livestock combined 843. Apiculture 844. Various mixed crops and livestock |
| 9. Non-classified holdings | 99. Non-classified holdings | 999. Non-classified holdings |
## ANNEX V
### **ECONOMIC SIZE OF HOLDINGS AND ECONOMIC SIZE CLASSES (ARTICLE 5)**
### A. **ECONOMIC SIZE OF THE HOLDING**
#### 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**
#### B. **ECONOMIC SIZE CLASSES OF HOLDINGS**
Holdings are classified by size classes, the limits of which are set out below.
@@ -1208,7 +1014,7 @@
### **OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)**
### A. **DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING**
#### 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.
@@ -1218,11 +1024,11 @@
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**
#### 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 (<sup>4</sup>):
### C. **CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING**
#### 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:
@@ -1268,16 +1074,13 @@
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 (*) | | | | | | | | | | | | |
| Category of general information | Code (*) |
| --- | --- |
| | Columns | | | | | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | | | | | | | | | | | | |
| | 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** | | |
| 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 | — | — | — | — | — | — | | | — | — | — | |
@@ -1285,7 +1088,7 @@
| **CL** | Classes | — | — | — | — | — | — | — | — | — | — | — | |
| **OT** | Other particulars of the holding | — | — | — | — | — | — | — | — | — | — | — | |
| Code (*) | Description | Group | **R** | **S** | **H** | **DG** | **MI** | **N** | **AO** | **DT** | **W** | **TF** | **ES** | **C** |
| 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 | — | — | — | — | — | — | — |
@@ -1302,8 +1105,8 @@
| 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 |
| 150 | Protected Designation of Origin (PDO) / Protected Geographical Indication (PGI) / Traditional Speciality Guaranteed (TSG) / mountain product | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL150C |
| 151 | Sectors with PDO/PGI /TSG/mountain product | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL151C |
| 160 | Areas facing natural and other specific constraints | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL160C |
| 170 | Altitude | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL170C |
| 180 | Structural Funds area | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL180C |
@@ -1311,8 +1114,9 @@
| 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
| 230 | Member of Producer Organisations (POs) | **OT** | | | | | | | | | | | | AOT230C |
| 231 | Economic relevance of Producer Organisations (POs) to the farm | **OT** | | | | | | | | | | | | AOT231C |
| 232 | Number of members of Producer Organisations (POs) | **OT** | | | | | | | | | | | | AOT232C |
A 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.
@@ -1320,11 +1124,29 @@
The holding number comprises three groups of indications as follows:
### A.LO. Location of the holding
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*.
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.AI. Accounting information
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.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
@@ -1332,9 +1154,15 @@
3. None.
### A.TY. Typology
### A.CL. Classes
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.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.100.C. *Other gainful activities directly related to the holding*: to be provided as a percentage band indicating the share of turnover (<sup>5</sup>) 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)
@@ -1342,22 +1170,30 @@
3. > 50 % to < 100 % (significant share)
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.110.C. *Type of ownership/economic objective*: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:
1. family farm: the holding uses the labour and capital of the holder(s)/manager(s) and his/her family and they are the beneficiaries of the economic activity;
2. partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;
3. company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company;
4. company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company.
A.CL.120.C. *Legal status:* an indication should be given whether the holding is a legal person or not. The following code numbers are to be used:
0. False.
1. True.
A.CL.130.C. *Level of liability of the holder(s):* an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:
1. Full.
2. Partial.
A.CL.140.C. *Organic farming*: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007 (<sup>6</sup>), 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;
@@ -1366,6 +1202,8 @@
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
@@ -1392,12 +1230,16 @@
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 (<sup>7</sup>). The following code numbers are to be used:
1. the holding *does not* produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;
2. the holding produces *only* products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;
3. the holding produces *some* products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.
A.CL.151.C. *Sectors with Protected Designation of Origin / Protected Geographical Indication / Traditional Speciality Guaranteed / mountain product:* if the *majority of the production* of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used.
0. not applicable
31. cereals
@@ -1424,18 +1266,24 @@
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 (<sup>8</sup>). 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;
23. the majority of the utilised agricultural area of the holding is situated in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;
3. the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013;
5. the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.
A.CL.170.C. *Altitude*: The altitude should be indicated by the corresponding code number:
1. the major part of the holding is located at < 300 m;
2. the major part of the holding is located at 300 to 600 m;
@@ -1444,21 +1292,27 @@
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 (<sup>9</sup>). 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 (<sup>10</sup>) and Council Directive 92/43/EEC (<sup>11</sup>) (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 (<sup>12</sup>). 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)
@@ -1469,6 +1323,64 @@
3. drip
4. other
A.OT.220.C. *Livestock unit grazing days on common land*: Number of livestock unit grazing days by farm animals on common land used by the holding.
A.OT.230.C *Member of Producer Organisations (POs)*: Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farms’ products are marketed by the producer organisation (choose all sectors covered by POs the farm is member of). For the purpose of this survey, ‘producer organisations’ refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders. (Recognition of the producer organisation in line with Articles 152 or 161 of Regulation (EU) 1308/2013 is required).
0. not a member of a producer organisation
A member of a producer organisation to share production, administrative, investments costs and/or, a member of a producer organisation to market the farms’ products of:
31. cereals
32. oilseeds and protein crops
33. fruits and vegetables (including citrus fruits, but excluding olives)
34. olives
35. vineyards
36. beef
37. cow's milk
38. pigmeat
39. sheep and goats (milk and meat)
40. poultry meat
41. eggs
42. other sector.
A.OT.231.C *Economic relevance of Producer Organisations (POs) to the farm*: Indication of the share of the farm’s overall production (total sales), in terms of value, that is marketed through the producer organisations.
1. ≥ 0 to ≤ 10 % (marginal share)
2. > 10 % to ≤ 50 % (medium share)
3. > 50 % to < 100 % (significant share)
A.OT.232.C *Number of members of Producer Organisations (POs)*: Indication of the size of the main PO of which the farm (farm holder(s) or manager(s)) is a member, it means of the PO that markets most of the farm’s production (in terms of value).
1. PO has less than 10 members
2. PO has 10 to less than 20 members
3. PO has 20 to less than 50 members
4. PO has 50 to less than 100 members
5. PO has 100 to less than 500 members
6. PO has 500 to less than 1000 members
7. PO has 1000 members (or more)
The submission of data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C is mandatory as from the accounting year 2023; however, Member States may be exempted from the submission of data relating to some or all these variables if they submit a duly justified request by 31 May 2021 at the latest. The Commission services will review justifications and will decide about the exemption. An exempted Member State may reconsider its choice and inform the Commission accordingly. On a voluntary basis, Member States may submit the data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C as from the accounting year 2021.
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.
@@ -1497,131 +1409,106 @@
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 farmed 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.
Column A refers to UAA.
#### *Table C*
#### **Labour**
| Category of labour | Code (*) | | | | | | | | |
| Category of labour | Code(*) |
| --- | --- |
| | Columns | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| | | | | | | | | | |
| | 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** | | |
| Number of persons | Sex | Year of birth | Agricultural training of the manager | Annual time worked | Number of Annual Work Units (AWU) | % of annual time worked | % of AWU | | |
| P | G | B | T | Y1 | W1 | Y2 | W2 | | |
| Integer | Enter code | Four digits | Enter code | (hours) | (AWU) | % | % | | |
| **UR** | Unpaid regular | | | | | | | | |
| **UC** | Unpaid casual | — | — | — | — | | — | | — |
| **PR** | Paid regular | | | | | | | | |
| **PC** | Paid casual | — | — | — | — | | — | | — |
| Code (*) | Description | Group | **P** | **G** | **B** | **T** | **Y1** | **W1** | **Y2** | **W2** |
| 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** | | — | — | — | | | | |
| 10 | Holder(s)/manager(s) | **UR** | — | | | | | | — | |
| 20 | Holder(s)/not manager(s) | **UR** | — | | | — | | | — | |
| 30 | Manager(s)/not holder(s) | **UR** | — | | | | | | — | |
| 40 | Spouse(s)/partner(s) of holder(s) | **UR** | | — | — | — | | | | |
| 50 | Other | **UR, PR** | | — | — | — | | | | |
| 60 | Casual | **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 ).
| 60 | Casual work | **UC, PC** | — | — | — | — | | — | | — |
| 70 | Other Managers | **PR** | — | | | | | | — | |
The term 'labour' includes all persons who have been engaged on work on the farm during the accounting year. However, this does not include persons who have done this work on behalf of another person or undertaking (agricultural contract work, of which the costs appear in table H under code 1020).
In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.
Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:
(a) assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L 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 category in another table (in this example, table H, category 1020 ‘Contract work and machinery hire’).
Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following :
(a) assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L code 2010 ‘Contractual work’) and as a cost (table H code 1010 ‘Wages and social security’);
(b) assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H code 1020 ‘Contract work and machinery hire’).
The following groups of information and categories of labour are to be distinguished:
### C.UR. *Unpaid regular labour*
Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.
A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
The following cases or similar ones may arise:
(a) special production conditions on the farm for which labour is not required throughout the year: e.g. olive or 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.
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).
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.:
C.UR. ***Unpaid regular labour***
Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the accounting year participated (outside normal holidays) for at least a whole day of each week.
A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
The following cases or similar ones may arise:
(a) special production conditions on the farm for which labour is not required throughout the year: e.g. olive or wine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;
(b) absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;
(c) joining or leaving the holding;
(d) total cessation of work on the holding due to accidental causes (flood, fire, etc.).
There are the following categories:
C.UR.10. **Holder(s)/manager(s)**
Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.
C.UR.20. **Holder(s)/not manager(s)**
Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.
C.UR.30 **Manager(s)/not holder(s)**
Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.
C.UR.40. **Spouse(s)/partner(s) of holder(s)**
C.UR.50. **Other unpaid regular labour**
Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.
C.UC. ***Unpaid casual*
*labour***
C.UC.60. Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated under this category.
C.PR. ***Paid regular labour***
Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting year (excluding normal holidays) worked for at least one whole day per week for the holding.
The following categories are to be shown:
C.PR.70. **Farm manager**
Salaried person responsible for the day-to-day management of the holding.
C.PR.50. **Others**
All regular paid labour (except for the holding's salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.
C.PC. ***Paid casual labour***
C.PC.60. Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.
**Number of persons** (column P)
Where there are several holders, there may be more than one spouse/partner. The number of spouses/partners and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR).
**Sex** (column G)
The sex should be given only for the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR). The sex is indicated by a code number, i.e.:
1. male;
2. female.
**Year of birth** (column B)
The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR) using the four figures of the year of birth.
**Agricultural training of the manager** (column T)
The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:
1. only practical agricultural experience;
@@ -1630,51 +1517,61 @@
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.
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 time worked** (column Y2)
The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid casual labour). It is optional for the spouse(s)/partner(s) of the holder(s), the other unpaid regular labour, and the other paid regular labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.
**Share of work for OGA in % of annual work units** (column W2)
The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour (both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.
**Work on an agricultural holding**
Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the OGA directly related to the holding:
— Farm agricultural work
—
financial organisation and management (farm sales and purchases, bookkeeping, etc.),
—
work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),
—
livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),
—
preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,
—
maintenance of buildings, machinery, equipment, hedges, ditches, etc.,
—
transport for the holding and carried out by the labour force of the holding.
— Work for the OGA directly related to the holding
—
contractual work (using production means of the holding),
—
tourism, accommodation and other leisure activities,
—
processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,
—
production of renewable energy,
—
forestry and wood processing,
—
other OGA (fur animals, care farming, handicraft, aquaculture, …).
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.
— work performed for the household of the holder(s) or manager(s).
#### *Table D*
@@ -1716,55 +1613,29 @@
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). Accumulated depreciation (D.AD) and Depreciation of the current year (D.DY.) should only be reported for Permanent 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 that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.
### 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.
@@ -1779,22 +1650,14 @@
| Historical cost | nominal or original cost of an asset when acquired | 2010 , 3020 , 3030 , 4010 , 7020 |
| Book value | value at which an asset is carried on a balance sheet | 1010 , 1020 , 1030 , 1040 , 8010 |
### **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.
@@ -1803,15 +1666,9 @@
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.
@@ -1825,14 +1682,14 @@
| | 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 | - | - | - | |
| **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 |
| --- | --- |
@@ -1962,13 +1819,9 @@
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.
@@ -2068,8 +1921,6 @@
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.),
@@ -2090,8 +1941,6 @@
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’),
@@ -2100,16 +1949,12 @@
— 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:
@@ -2117,8 +1962,6 @@
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.
@@ -2154,137 +1997,75 @@
**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.).
@@ -2326,11 +2107,12 @@
| 10210 | Field peas, beans and sweet lupins |
| 10220 | Lentils, chickpeas and vetches |
| 10290 | Other protein crops |
| **Roots and Tubers** | |
| 10300 | Potatoes (including early potatoes and seed potatoes) |
| 10310 | - of which potatoes for starch |
| 10390 | - of which other potatoes |
| 10310 | — of which potatoes for starch |
| 10390 | — of which other potatoes |
| 10400 | Sugar beet (excluding seed) |
| 10500 | Other root crops n.e.c. |
| 10500 | Other root crops, fodder beet and fodder plants of the *Brassicae* family, grown for the root or the stem, and other fodder root and tuber crops .n.e.c. |
| **Industrial crops** | |
| 10601 | Tobacco |
| 10602 | Hops |
@@ -2338,7 +2120,7 @@
| 10604 | Rape and turnip rape seeds |
| 10605 | Sunflower seed |
| 10606 | Soya |
| 10607 | Linseed (oil flax) |
| 10607 | Oil flax (Linseed) |
| 10608 | Other oil seed crops n.e.c. |
| 10609 | Fibre flax |
| 10610 | Hemp |
@@ -2348,10 +2130,10 @@
| 10690 | Energy and other industrial crops n.e.c. |
| **Fresh vegetables, melons and strawberries of which:** | |
| **Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover** | |
| 10711 | Fresh vegetables (including melons) and strawberries — Open field |
| 10712 | Fresh vegetables (including melons) and strawberries — Market gardening |
| 10711 | Fresh vegetables (including melons) and strawberries - Open field |
| 10712 | Fresh vegetables (including melons) and strawberries - Market gardening |
| 10720 | Fresh vegetables (including melons) and strawberries under glass or high accessible cover |
| **Details for all sub-categories of ‘fresh vegetables (including melons) and strawberries’:** | |
| **Details for all sub-categories of ‘fresh vegetables (including melons and strawberries)’:** | |
| 10731 | Cauliflower and broccoli |
| 10732 | Lettuce |
| 10733 | Tomatoes |
@@ -2363,7 +2145,7 @@
| 10739 | Melons |
| 10790 | Other vegetables |
| **Flowers and ornamental plants (excluding nurseries)** | |
| 10810 | Flowers and ornamental plants (excluding nurseries) |
| 10810 | Flowers and ornamental plants (excluding nurseries) - outdoor |
| 10820 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover |
| **Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’** | |
| 10830 | Flower bulbs, corms and tubers |
@@ -2374,7 +2156,7 @@
| **Other plants harvested green** | |
| 10921 | Green maize |
| 10922 | Leguminous plants harvested green |
| 10923 | Other plants and cereals (excluding green maize) harvested green n.e.c. |
| 10923 | Other plants and cereals harvested green n.e.c. |
| **Seeds and seedlings and other arable land crops** | |
| 11000 | Seeds and seedlings |
| 11100 | Other arable land crops |
@@ -2389,17 +2171,17 @@
| **Permanent crops** | |
| **Fruit species, of which:** | |
| 40101 | Pome fruits |
| 40111 | - of which apples |
| 40112 | - of which pears |
| 40111 | — of which apples |
| 40112 | — of which pears |
| 40102 | Stone fruits |
| 40113 | - of which peaches and nectarines |
| 40113 | — of which peaches and nectarines |
| 40115 | Fruit from subtropical and tropical climate zones |
| 40120 | Berries (excluding strawberries) |
| 40130 | Nuts |
| **Citrus plantations** | |
| 40200 | Citrus fruits |
| 40210 | - of which oranges |
| 40230 | - of which lemons |
| 40210 | — of which oranges |
| 40230 | — of which lemons |
| **Olive plantations** | |
| 40310 | Table olives |
| 40320 | Olives for oil production (sold in the form of fruit) |
@@ -2419,13 +2201,13 @@
| **Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations** | |
| 40500 | Nurseries |
| 40600 | Other permanent crops |
| 40610 | - of which Christmas trees |
| 40610 | — of which Christmas trees |
| 40700 | Permanent crops under glass or high accessible cover |
| 40800 | Growth of young plantations |
| **Other land** | |
| 50100 | Unutilised agricultural land |
| 50200 | Wooded area |
| 50210 | - of which short rotation coppices |
| 50210 | — of which short rotation coppices |
| 50900 | Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.) |
| 60000 | Cultivated mushrooms |
| **Other products and receipts** | |
@@ -2465,33 +2247,19 @@
Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:
### **I.A** Area
For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.
### **I.OV** Opening valuation
For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
### **I.CV** Closing valuation
For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
### **I.PR** Production
For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).
These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.
### **I.SA** Total sales
For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but should be recorded in table H ‘Inputs’.
### **I.FC** Farm household consumption and benefits in kind
For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.
### **I.FU** Farm use
For the group of information farm use (FU) the farm-gate value (V) of the holding's products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded. This includes:
@@ -2515,16 +2283,16 @@
| | Columns | | | |
| Group of Information | Average number | Number | Value | |
| **A** | **N** | **V** | | |
| **AN** | Average number | | - | - |
| **OV** | Opening valuation | - | | |
| **CV** | Closing valuation | - | | |
| **PU** | Purchases | - | | |
| **SA** | Total Sales | - | | |
| **SS** | Sales for slaughtering | - | | |
| **SR** | Sales for further rearing/breeding | - | | |
| **SU** | Sales with unknown destination | - | | |
| **FC** | Farmhouse consumption | - | | |
| **FU** | Farm use | - | | |
| **AN** | Average number | | — | — |
| **OV** | Opening valuation | — | | |
| **CV** | Closing valuation | — | | |
| **PU** | Purchases | — | | |
| **SA** | Total Sales | — | | |
| **SS** | Sales for slaughtering | — | | |
| **SR** | Sales for further rearing/breeding | — | | |
| **SU** | Sales with unknown destination | — | | |
| **FC** | Farmhouse consumption | — | | |
| **FU** | Farm use | — | | |
| Code (*) | Description |
| --- | --- |
@@ -2629,8 +2397,6 @@
900. Other animals
Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).
### **J.AN.** Average number** (to be recorded for column A only)**
Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.
The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.
@@ -2639,8 +2405,6 @@
This information should not be provided for the other animals (category 900).
### **J.OV** Opening valuation
Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.
Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
@@ -2649,8 +2413,6 @@
Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
### **J.CV** Closing valuation
Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.
Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
@@ -2659,16 +2421,12 @@
Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
### **J.PU** Purchases
Refer to the total livestock purchased during the accounting year.
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 5100 to 5900 ).
### **J.SA** Total sales
Refer to the total of the livestock sold during the accounting year.
It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.
@@ -2677,39 +2435,29 @@
When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under code 2090 (‘Other specific livestock costs’). The related grants and subsidies are not included in the sales total, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 2110 to 2900 ).
### **J.SS** Sales for slaughtering
Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should not be provided for breeding heifers (code 251 ), bees (code 700 ) and other animals (code 900 ).
See Total sales
See Total sales
### **J.SR** Sales for further rearing or breeding
Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information should not be provided for heifers for fattening (code 252 ), bees (code 700 ) and other animals (code 900 ).
See Total sales
See Total sales
### **J.SU** Sales with unknown destination
Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not be provided for bees (code 700 ) and other animals (code 900 ).
See Total sales
See Total sales
### **J.FC** Farmhouse consumption and benefits in kind
Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).
Value of livestock should be determined at fair value.
### **J.FU** Farm use
Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the accounting year. This includes livestock used for:
@@ -2809,30 +2557,22 @@
In the case of products of bee-keeping other than honey (code 700 ), the quantity is expressed in quintals of ‘honey equivalents’.
### **K.OV** Opening valuation
The products in stock (storage) at the beginning of the accounting year, excluding livestock.
See instructions for table K
The products should be valued at fair value on the day of valuation.
### **K.CV** Closing valuation
The value of products in stock (storage) at the end of the accounting year, excluding livestock.
See instructions for table K
The products should be valued at fair value on the day of valuation.
### **K.PR** Production during the accounting year
The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.
Milk suckled by calves is not included in the production.
### **K.SA** Sales
Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year.
See instructions for table K
@@ -2847,15 +2587,11 @@
When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090 ‘Other specific livestock costs’.
### **K.FC** Farmhouse consumption and benefits in kind
Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind). This information should not be provided for eggs for hatching (code 532 ).
See instructions for table K
The products should be valued at fair value.
### **K.FU** Farm use
Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes:
@@ -2943,30 +2679,22 @@
In the case of milk processed products (codes 261 , 262 , 311 and 321 ), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).
### **L.OV** Opening valuation
The products in stock (storage) at the beginning of the accounting year.
This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ), production of renewable energy (code 2030 ) and other ‘other gainful activities’ directly related to the holding (code 9000 ).
Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
### **L.CV** Closing valuation
The value of products in stock (storage) at the end of the accounting year.
This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ), production of renewable energy (code 2030 ) and other ‘other gainful activities’ directly related to the holding (code 9000 ).
Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
### **L.PR** Production for the accounting year
This information should only be provided for the categories concerning the milk processing (codes 261 to 321 ).
It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.
### **L.SA** Sales
Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year and receipts from OGA.
Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.
@@ -2975,15 +2703,11 @@
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 ).
### **L.FC** Farmhouse consumption and benefits in kind
Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind).
This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ) and production of renewable energy (code 2030 ).
The products should be valued at fair value.
### **L.FU** Farm use
Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.
@@ -3160,13 +2884,9 @@
Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both National and EU. It also covers administrative information on greening payments.
### **S** Subsidies
Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.
As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).
### **AI** Administrative information
Implementation of agricultural practices beneficial for the climate and the environment is defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.
@@ -3213,7 +2933,7 @@
(<sup>8</sup>) Regulation (EU) No 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC) No 1698/2005 ( OJ L 347, 20.12.2013, p. 487).
(<sup>9</sup>) 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).
(<sup>9</sup>) 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).
(<sup>10</sup>) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
2020-11-16
the incomes and business operation of agricultural holdings in the Euro
2020-01-01
the incomes and business operation of agricultural holdings in the Euro
2018-01-01
the incomes and business operation of agricultural holdings in the Euro
2017-01-01
the incomes and business operation of agricultural holdings in the Euro
2016-01-01
the incomes and business operation of agricultural holdings in the E
original version
Text at this date