Reform history

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

## CHAPTER 2

### **UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS**

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

#### Article 13

##### Payment of the standard fee

##### Amount of the standard fee

## CHAPTER 5

| | |

| Poland | 4 000 |

| Portugal | 4 000 |

| Slovenia | 4 000 |

| Slovakia | 25 000 |

| Finland | 8 000 |

| 370 | DENMARK | 1 850 |

| | | |

| GERMANY | | |

| 030 | Niedersachsen | 1 307 |

| 040 | Bremen | — |

| 050 | Nordrhein-Westfalen | 1 010 |

| 114 | Sachsen | 313 |

| 115 | Sachsen-Anhalt | 270 |

| 116 | Thüringen | 283 |

| 755 | ESTONIA | 658 |

| 380 | IRELAND | 900 |

| | | |

| GREECE | | |

| | | |

| SPAIN | | |

| 500 | Galicia | 450 |

| 505 | Asturias | 190 |

| 770 | LATVIA | 1 000 |

| 775 | LITHUANIA | 1 000 |

| 350 | LUXEMBOURG | 450 |

| HUNGARY | | |

| 780 | MALTA | 536 |

| 360 | NETHERLANDS | 1 500 |

| | | |

| 640 | Alentejo e Algarve | 399 |

| 650 | Açores e Madeira | 317 |

| Total Portugal | 2 300 | |

| ROMANIA | | |

| 820 | SLOVENIA | 908 |

| 810 | SLOVAKIA | 562 |

| | | |

| FINLAND | | |

| | | |

| SWEDEN | | |

| 710 | Slättbyggdslän | 637 |

| 1020 | Receivables | | — | — | — | — | — | |

| 1030 | Other current assets | | — | — | — | — | — | |

| 1040 | Inventories | | — | — | | | | |

| 3010 | Agricultural land | | — | — | | | | |

| 3020 | Land improvements | | | | | | | |

| 3030 | Farm buildings | | | | | | | |

| 4010 | Machinery and equipment | | | | | | | |

| 5010 | Forest land including standing timber | | — | — | | | | |

| 7010 | Intangible assets, tradable | | — | — | | | | |

| 8010 | Other non-current assets | | | | | | | |

The following categories of assets shall be used:

### 2010. Biological assets — plants

### 3010. Agricultural land

### 7020. Intangible assets — non-tradable

### 8010. Other non-current assets

The following valuation methods are used:

| --- | --- | --- |

| Book value | value at which an asset is carried on a balance sheet | 1010 , 1020 , 1030 , 1040 , 8010 |

### **D.OV.**   Opening valuation

| 5080 | **FO** | Interest and financial charges paid | | — |

| 5090 | **FO** | Other farming overheads | | — |

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

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

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

| 2410 | S | Short rotation coppices | | | — |

| 2490 | S | Other coupled payments not mentioned elsewhere | | | — |

| | | | | | |

| Grants and subsidies of exceptional character | | | | | |

| 2810 | S | Disaster payments | | | — |

| 2890 | S | Other grants and subsidies of exceptional character | | | — |

(3) Codes 10300 -10319 — Arable land area corresponding to ecological focus area, expressed in hectares after application of conversion factors but before making use of weighting factors, where appropriate.

The type (T) is to be selected from the list below: