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
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
Changes on 2020-01-01
@@ -54,13 +54,13 @@
#### Article 6
##### Standard output and total standard output
1. The method for the calculation to determine the standard outputs of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedures for collecting the corresponding data are set out in Annex VI to this Regulation.
The standard output of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for each geographical unit referred to in point 2(b) of Annex VI to this Regulation and for each crop and livestock characteristics of the farm structure survey listed in Annex III to Regulation (EC) No 1166/2008.
2. The total standard output of a holding shall be obtained by multiplying the standard outputs of each crop and livestock characteristics by the number of corresponding units.
##### Standard output coefficient and total standard output of a holding
1. The method for the calculation to determine the standard output coefficient of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedure for collecting the corresponding data are set out in Annexes IV and VI to this Regulation.
The standard output coefficient of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for the crop and livestock variables listed in Part B.I of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.
2. The total standard output of a holding shall be obtained by multiplying the standard output coefficient of each crop and livestock variable by the number of corresponding units.
#### Article 7
@@ -112,6 +112,8 @@
For the purposes of Article 19(1)(a) of Regulation (EC) No 1217/2009 a farm return is duly completed when its content is factually accurate and the accountancy data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.
Accountancy offices and administrative departments carrying out duties of accountancy offices shall be responsible for the due and timely completion of the farm returns so that they can be submitted by liaison agencies within the deadlines referred to in Article 14(3) and (4) of this Regulation.
#### Article 12
##### Eligible number of farm returns
@@ -128,12 +130,18 @@
The total amount of the standard fee referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 shall be paid in two instalments:
(a)a payment corresponding to 50 % of the total amount calculated on the basis of the amount fixed in the first paragraph of Article 14 of this Regulation shall be made at the beginning of each accounting year for the number of returning holdings laid down in Annex II to this Regulation;
(b)the remaining amount shall be paid after the submitted farm returns have been verified by the Commission as being duly completed.
(a) a payment corresponding to 50 % of the total amount calculated on the basis of the amount fixed in the first paragraph of Article 14 of this Regulation shall be made at the beginning of each accounting year for the number of returning holdings laid down in Annex II to this Regulation;
(b) the remaining amount shall be paid after the submitted farm returns have been verified by the Commission as being duly completed.
The remaining amount referred to in point (b) of the first paragraph of this Article shall be calculated by multiplying the standard fee per farm return calculated on the basis of Article 14 of this Regulation by the number of duly completed farm returns that are eligible pursuant to Article 12 of this Regulation and by subtracting the payment referred to in point (a) of the first paragraph of this Article.
The standard fee shall contribute to the costs of due completion of the farm returns and of improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns, in particular by the accountancy offices and by administrative departments carrying out duties of accountancy offices in this respect.
The standard fee paid to the Member States for the eligible number of duly completed farm returns transferred to the Commission shall become the resources of the Member State and no longer of the Union.
Covering the costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall be under the responsibility of the Member States.
#### Article 14
##### Amount of the standard fee
@@ -144,11 +152,11 @@
3. Subject to the fulfilment of the obligation to comply with the 80 % threshold as referred to in Article 19(1)(a) of Regulation (EC) No 1217/2009 in respect of a FADN division or a Member State, the standard fee is increased by:
(a)EUR 5 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 1 month before the relevant deadline referred to in Article 10(3); or
(b)EUR 7 in the accounting year 2018 and EUR 10 from the accounting year 2019 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 2 months before the relevant deadline referred to in Article 10(3).
4. To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018 and EUR 5 from the accounting year 2019 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.
(a) EUR 5 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 1 month before the relevant deadline referred to in Article 10(3); or
(b) EUR 7 in the accounting year 2018 and EUR 10 from the accounting year 2019 where the Member State submits the accountancy data referred to in Article 9 of this Regulation not later than 2 months before the relevant deadline referred to in Article 10(3).
4. To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018, EUR 5 for the accounting years 2019 and 2020 and EUR 10 from the accounting year 2021 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.
In exceptional and duly justified cases, the Commission may decide to extend that period of 40 working days.
@@ -186,8 +194,9 @@
| | |
| Bulgaria | 4 000 |
| | |
| Czech Republic | 8 000 |
| Denmark | 15 000 |
| Czechia | 15 000 |
| Denmark | 25 000 |
| | |
| Germany | 25 000 |
| Estonia | 4 000 |
| Ireland | 8 000 |
@@ -240,9 +249,8 @@
| 836 | Югоизточен (Yugoiztochen) | 381 |
| Total Bulgaria | 2 202 | |
| | | |
| 745 | CZECH REPUBLIC | 1 417 |
| | | |
| 370 | DENMARK | 1 850 |
| 745 | CZECHIA | 1 282 |
| 370 | DENMARK | 1 600 |
| | | |
| GERMANY | | |
| 015 | Schleswig-Holstein/Hamburg | 662 |
@@ -531,232 +539,559 @@
### **PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)**
### A. **PARTICULAR TYPES OF FARMING SPECIALISATIONS**
The particular types of farming specialisations are defined by two features:
### (a) **The nature of the characteristics concerned**
The characteristics refer to the list of characteristics surveyed in the 2016 FSS: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those characteristics as set out in Part B.II of this Annex (<sup>1</sup>).
### (b) **The conditions determining the class limits**
Unless otherwise indicated, these conditions are expressed as fractions of the total standard output of the holding.
All conditions indicated for particular types of farming specialisations have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.
| Types of farming (* for better readability the six columns under this heading are reproduced in Part C of this Annex) | Methods for the calculation of particular types of farming specialisations | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 1 | Specialist field crops | | | | | | | | |
| | | 15 | Specialist cereals, oilseeds and protein crops | | | | | | |
| | | | | 151 | Specialist cereals (other than rice) oilseeds and protein crops | Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | P151 + P16 + 2.01.02. > 2/3 |
| | | | | 152 | Specialist rice | Rice > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | 2.01.01.07. > 2/3 |
| | | | | 153 | Cereals, oilseeds, protein crops and rice combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152 | P1 > 2/3 | P15 + P16 + 2.01.02. > 2/3 | |
| | | 16 | General field cropping | | | | | | |
| | | | | 161 | Specialist root crops | Potatoes, sugar beet and fodder roots and brassicas > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | P17 > 2/3 |
| | | | | 162 | Cereals, oilseeds, protein crops and root crops combined | Cereals, oilseeds, dried pulses protein crops > 1/3; roots > 1/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | P15 + P16 + 2.01.02. > 1/3; P17 > 1/3 |
| | | | | 163 | Specialist field vegetables | Fresh vegetables, melons and strawberries open field > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.07.01.01. > 2/3 |
| | | | | 164 | Specialist tobacco | Tobacco > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.06.01. > 2/3 |
| | | | | 165 | Specialist cotton | Cotton > 2/3 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | 2.01.06.03. > 2/3 |
| | | | | 166 | Various field crops combined | Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165 | P1 > 2/3 | P15 + P16 + 2.01.02. ≤ 2/3 | |
| 2 | Specialist horticulture | | | | | | | | |
| | | 21 | Specialist horticulture indoor | | | | | | |
| | | | | 211 | Specialist vegetables indoor | Fresh vegetables, melons and strawberries — under glass > 2/3 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | 2.01.07.02. > 2/3 |
| | | | | 212 | Specialist flowers and ornamentals indoor | Flowers and ornamental plants under glass > 2/3 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | 2.01.08.02. > 2/3 |
| | | | | 213 | Mixed horticulture indoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212 | P2 > 2/3 | 2.01.07.02. + 2.01.08.02. > 2/3 | |
| | | 22 | Specialist horticulture outdoor | | | | | | |
| | | | | 221 | Specialist vegetables outdoor | Fresh vegetables, melons and strawberries market gardening > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | 2.01.07.01.02. > 2/3 |
| | | | | 222 | Specialist flowers and ornamentals outdoor | Flowers and ornamental plants outdoor > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | 2.01.08.01. > 2/3 |
| | | | | 223 | Mixed horticulture outdoor specialist | Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. > 2/3 | |
| | | 23 | Other horticulture | | | | | | |
| | | | | 231 | Specialist mushrooms | Mushrooms > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | 2.06.01. > 2/3 |
| | | | | 232 | Specialist nurseries | Nurseries > 2/3 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | 2.04.05. > 2/3 |
| | | | | 233 | Various horticulture | Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232 | P2 > 2/3 | 2.01.07.01.02. + 2.01.08.01. ≤ 2/3; 2.01.07.02. + 2.01.08.02. ≤ 2/3 | |
| 3 | Specialist permanent crops | | | | | | | | |
| | | 35 | Specialist vineyards | | | | | | |
| | | | | 351 | Specialist quality wine | Vineyards normally producing quality wine > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04.01. > 2/3 |
| | | | | 352 | Specialist wine other than quality wine | Vineyards normally producing other wines > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04.02. > 2/3 |
| | | | | 353 | Specialist table grapes | Vineyards normally producing table grapes > 2/3 | P3 > 2/3 | 2.04.04. > 2/3 | 2.04.04. 03. > 2/3 |
| | | | | 354 | Other vineyards | Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353 | P3 > 2/3 | 2.04.04. > 2/3 | |
| | | 36 | Specialist fruit and citrus fruit | | | | | | |
| | | | | 361 | Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) | Fruit of temperate climate zones and berries > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.01.01. + 2.04.01. 02. > 2/3 |
| | | | | 362 | Specialist citrus fruit | Citrus fruit > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.02. > 2/3 |
| | | | | 363 | Specialist nuts | Nuts > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.03. > 2/3 |
| | | | | 364 | Specialist tropical and subtropical fruits | Fruit of subtropical climate zones > 2/3 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | 2.04.01.01.02. > 2/3 |
| | | | | 365 | Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production | Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364 | P3 > 2/3 | 2.04.01. + 2.04.02. > 2/3 | |
| | | 37 | Specialist olives | | | | | | |
| | | | | 370 | Specialist olives | Olives > 2/3 | P3 > 2/3 | 2.04.03. > 2/3 | |
| | | 38 | Various permanent crops combined | | | | | | |
| | | | | 380 | Various permanent crops combined | Holdings meeting condition C1, excluding those in classes 351 to 370 | P3 > 2/3 | | |
| Types of farming | Methods for the calculation of particular types of farming specialisations | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 4 | Specialist grazing livestock | | | | | | | | |
| | | 45 | Specialist dairying | | | | | | |
| | | | | 450 | Specialist dairying | Dairy cows > 3/4 of total grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | 3.02.06. > 3/4 GL; GL > 1/10 P4 | |
| | | 46 | Specialist cattle — rearing and fattening | | | | | | |
| | | | | 460 | Specialist cattle — rearing and fattening | All cattle (i.e. bovine animals under one year, bovine animals over one but under two and bovine animals two years old and over (male, heifers, dairy cows and other cows)) > 2/3 of grazing livestock; dairy cows ≤ 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | P46 > 2/3 GL; 3.02.06. ≤ 1/10 GL; GL > 1/10 P4 | |
| | | 47 | Cattle — dairying, rearing and fattening combined | | | | | | |
| | | | | 470 | Cattle — dairying, rearing and fattening combined | All cattle > 2/3 of grazing livestock; dairy cows > 1/10 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450 | P4 > 2/3 | P46 > 2/3 GL; 3.02.06. > 1/10 GL; GL > 1/10 P4; excluding 450 | |
| | | 48 | Sheep, goats and other grazing livestock | | | | | | |
| | | | | 481 | Specialist sheep | Sheep > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | 3.03.01. > 2/3 GL; GL > 1/10 P4 |
| | | | | 482 | Sheep and cattle combined | All cattle > 1/3 of grazing livestock, sheep > 1/3 of grazing livestock and grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | P46 > 1/3 GL; 3.03.01. > 1/3 GL; GL > 1/10 P4 |
| | | | | 483 | Specialist goats | Goats > 2/3 of grazing livestock; grazing livestock > 1/10 of grazing livestock and forage | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | 3.03.02. > 2/3 GL; GL > 1/10 P4 |
| | | | | 484 | Various grazing livestock | Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483 | P4 > 2/3 | Holdings meeting condition C1, excluding those in classes 450, 460 and 470 | |
| 5 | Specialist granivores | | | | | | | | |
| | | 51 | Specialist pigs | | | | | | |
| | | | | 511 | Specialist pig rearing | Breeding sows > 2/3 | P5 > 2/3 | P51 > 2/3 | 3.04.02. > 2/3 |
| | | | | 512 | Specialist pig fattening | Piglets and other pigs > 2/3 | P5 > 2/3 | P51 > 2/3 | 3.04.01. + 3.04.99. > 2/3 |
| | | | | 513 | Pig rearing and fattening combined | Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512 | P5 > 2/3 | P51 > 2/3 | |
| | | 52 | Specialist poultry | | | | | | |
| | | | | 521 | Specialist laying hens | Laying hens > 2/3 | P5 > 2/3 | P52 > 2/3 | 3.05.02. > 2/3 |
| | | | | 522 | Specialist poultry-meat | Broilers and other poultry > 2/3 | P5 > 2/3 | P52 > 2/3 | 3.05.01. + 3.05.03. > 2/3 |
| | | | | 523 | Laying hens and poultry-meat combined | Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522 | P5 > 2/3 | P52 > 2/3 | |
| | | 53 | Various granivores combined | | | | | | |
| | | | | 530 | Various granivores combined | Holdings meeting condition C1, excluding those in classes 511 to 523 | P5 > 2/3 | | |
| Types of farming | Methods for the calculation of particular types of farming specialisations | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 6 | Mixed cropping | | | | | | | | |
| | | 61 | Mixed cropping | | | | | | |
| | | | | 611 | Horticulture and permanent crops combined | Horticulture > 1/3; permanent crops > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P2 > 1/3; P3 > 1/3 | |
| | | | | 612 | Field crops and horticulture combined | General cropping > 1/3; horticulture > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P2 > 1/3 | |
| | | | | 613 | Field crops and vineyards combined | General cropping > 1/3; vineyards > 1/3 | P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; 2.04.04 > 1/3 | |
| | | | | 614 | Field crops and permanent crops combined | General cropping > 1/3, permanent crops > 1/3; vines ≤ 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P3 > 1/3; 2.04.04 ≤ 1/3 | |
| | | | | 615 | Mixed cropping, mainly field crops | General cropping > 1/3, no other activity > 1/3 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | P1 > 1/3; P2 ≤ 1/3; P3 ≤ 1/3 | |
| | | | | 616 | Other mixed cropping | Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615 | (P1 + P2 + P3) > 2/3; P1 ≤ 2/3; P2 ≤ 2/3; P3 ≤ 2/3 | | |
| 7 | Mixed livestock | | | | | | | | |
| | | 73 | Mixed livestock, mainly grazing livestock | | | | | | |
| | | | | 731 | Mixed livestock, mainly dairying | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of dairying cattle | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 > P5 | P45 > 1/3 GL; 3.02.06. > 1/2 P45 |
| | | | | 732 | Mixed livestock, mainly non-dairying grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 731 | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 > P5 | |
| | | 74 | Mixed livestock, mainly granivores | | | | | | |
| | | | | 741 | Mixed livestock: granivores and dairying | Cattle, dairying > 1/3 of grazing livestock; granivores > 1/3, dairy cows > 1/2 of cattle, dairying | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 ≤ P5 | P45 > 1/3 GL; P5 > 1/3; 3.02.06. > 1/2 P45 |
| | | | | 742 | Mixed livestock: granivores and non-dairying grazing livestock | Holdings meeting conditions C1 and C2, excluding holdings in class 741 | P4 + P5 > 2/3; P4 ≤ 2/3; P5 ≤ 2/3 | P4 ≤ P5 | |
| 8 | Mixed crops — livestock | | | | | | | | |
| | | 83 | Field crops — grazing livestock combined | | | | | | |
| | | | | 831 | Field crops combined with dairying | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying < general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 < P1 |
| | | | | 832 | Dairying combined with field crops | Cattle, dairying > 1/3 of grazing livestock; dairy cows > 1/2 of cattle, dairying; cattle, dairying ≥ general cropping | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P45 > 1/3 GL; 3.02.06. > 1/2 P45; P45 ≥ P1 |
| | | | | 833 | Field crops combined with non-dairying grazing livestock | General cropping > grazing livestock and forage, excluding holdings in class 831 | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | P1 > P4; excluding 831 |
| | | | | 834 | Non-dairying grazing livestock combined with field crops | Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833 | Holdings not included in classes 151-742 and 999 | P1> 1/3; P4 > 1/3 | |
| | | 84 | Various crops and livestock combined | | | | | | |
| | | | | 841 | Field crops and granivores combined | General cropping > 1/3; granivores > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P1> 1/3; P5 > 1/3 |
| | | | | 842 | Permanent crops and grazing livestock combined | Permanent crops > 1/3; grazing livestock and forage > 1/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | P3 > 1/3; P4 > 1/3 |
| | | | | 843 | Apiculture | Bees > 2/3 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | 3.07. > 2/3 |
| | | | | 844 | Various mixed crops and livestock | Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843 | Holdings not included in classes 151-742 and 999 | Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834 | |
| Types of farming | Methods for the calculation of particular types of farming specialisations | | | | | | | | |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| General | Description | Principal | Description | Particular specialisations | Description | Description of the calculation | Code of characteristics and conditions (ref. Part B of this Annex) | | |
| Condition 1 (C1) | Condition 2 (C2) | Condition 3 (C3) | | | | | | | |
| 9 | Non-classified holdings | | | | | | | | |
| | | 99 | Non-classified holdings | | | | | | |
| | | | | 999 | Non-classified holdings | Total Standard Output = 0 | | | |
The following definitions apply:
(a) **Standard output (SO)** is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.
(b) **Standard output coefficient (SOC)** is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m<sup>2</sup>, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted.
(c) **Total SO of a holding** is the sum of the individual production units of a specific holding multiplied by their respective SOC.
### A. **PARTICULAR TYPES OF FARMING SPECIALISATION**
The particular types of farming specialisation are defined by two features:
(a) The nature of the variables concerned
The variables refer to the 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>).
(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
### B. **TABLE OF CORRESPONDENCE AND REGROUPING CODES**
### I. **Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN**
| Equivalent headings for the application of Standard Outputs | | | |
| --- | --- | --- | --- |
| FSS code to be used for the heading | Standard output (SO) coefficient code | 2016 Union survey on the structure of agricultural holdings (‘2016 FSS’) (Regulation (EC) No 1166/2008) | FADN farm return (Annex VIII to this Regulation) |
| I. Crops | | | |
| 2.01.01.01. | B_1_1_1 | Common wheat and spelt | 10110. Common wheat and spelt |
| 2.01.01.02. | B_1_1_2 | Durum wheat | 10120. Durum wheat |
| 2.01.01.03. | B_1_1_3 | Rye | 10130. Rye |
| 2.01.01.04. | B_1_1_4 | Barley | 10140. Barley |
| 2.01.01.05. | B_1_1_5 | Oats | 10150. Oats |
| 2.01.01.06. | B_1_1_6 | Grain maize | 10160. Grain maize |
| 2.01.01.07. | B_1_1_7 | Rice | 10170. Rice |
| 2.01.01.99. | B_1_1_99 | Other cereals for the production of grain | 10190. Other cereals for the production of grain |
| 2.01.02. | B_1_2 | Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) | 10220. Lentils, chickpeas and vetches 10290. Other protein crops |
| 2.01.02.01. | B_1_2_1 | Of which peas, field beans and sweet lupins | 10210. Peas, field beans and sweet lupins |
| 2.01.03. | B_1_3 | Potatoes (including early potatoes and seed potatoes) | 10300. Potatoes (including early potatoes and seed potatoes) 10310. Potatoes for starch 10390. Other potatoes |
| 2.01.04. | B_1_4 | Sugar beet (excluding seed) | 10400. Sugar beet (excluding seed) |
| 2.01.05. | B_1_5 | Fodder roots and brassicas (excluding seed) | 10500. Fodder roots and brassicas (excluding seeds) |
| 2.01.06.01. | B_1_6_1 | Tobacco | 10601. Tobacco |
| 2.01.06.02. | B_1_6_2 | Hops | 10602. Hops |
| 2.01.06.03. | B_1_6_3 | Cotton | 10603. Cotton |
| 2.01.06.04. | B_1_6_4 | Rape and turnip rape | 10604. Rape and turnip rape |
| 2.01.06.05. | B_1_6_5 | Sunflower | 10605. Sunflower |
| 2.01.06.06. | B_1_6_6 | Soya | 10606. Soya |
| 2.01.06.07. | B_1_6_7 | Linseed (oil flax) | 10607. Linseed (oil flax) |
| 2.01.06.08. | B_1_6_8 | Other oil seed crops | 10608. Other oil seed crops |
| 2.01.06.09. | B_1_6_9 | Flax | 10609. Flax |
| 2.01.06.10. | B_1_6_10 | Hemp | 10610. Hemp |
| 2.01.06.11. | B_1_6_11 | Other fibre crops | 10611. Other fibre plants |
| 2.01.06.12. | B_1_6_12 | Aromatic plants, medicinal and culinary plants | 10612. Aromatic plants, medical and culinary plants |
| 2.01.06.99. | B_1_6_99 | Other industrial crops not mentioned elsewhere | 10613. Sugar cane 10690. Other industrial crops not mentioned elsewhere |
| 2.01.07. | B_1_7 | Fresh vegetables, melons and strawberries of which | |
| 2.01.07.01. | B_1_7_1 | Outdoor or under low (not accessible) protective cover | |
| 2.01.07.01.01. | B_1_7_1_1 | Open field | 10711. Fresh vegetables, melons and strawberries — Open field |
| 2.01.07.01.02. | B_1_7_1_2 | Market gardening | 10712. Fresh vegetables, melons and strawberries — Market gardening |
| 2.01.07.02. | B_1_7_2 | Under glass or other (accessible) protective cover | 10720. Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover |
| 2.01.08. | | Flowers and ornamental plants (excluding nurseries): | |
| 2.01.08.01. | B_1_8_1 | Outdoor or under low (not accessible) protective cover | 10810. Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover |
| 2.01.08.02. | B_1_8_2 | Under glass or other (accessible) protective cover | 10820. Flowers and ornamental plants — Under glass or under other (accessible) protective cover |
| 2.01.09. | B_1_9 | Plants harvested green | |
| 2.01.09.01. | B_1_9_1 | Temporary grass | 10910. Temporary grass |
| 2.01.09.02. | B_1_9_2 | Other plants harvested green | |
| 2.01.09.02.01. | B_1_9_2_1 | Green maize | 10921. Green maize |
| 2.01.09.02.02. | B_1_9_2_2 | Leguminous plants | 10922. Leguminous plants |
| 2.01.09.02.99. | B_1_9_2_99 | Other plants harvested green not mentioned elsewhere | 10923. Other plants harvested green not mentioned elsewhere |
| 2.01.10. | B_1_10 | Arable land seeds and seedlings | 11000. Arable land seed and seedlings |
| 2.01.11. | B_1_11 | Other arable land crops | 11100. Other arable land crops |
| 2.01.12. | B_1_12 | Fallow land | 11210. Fallow land without any subsidies |
| 2.02. | B_2 | Kitchen gardens | 20000. Kitchen gardens |
| 2.03.01. | B_3_1 | Pasture and meadow, excluding rough grazing | 30100. Pasture and meadow, excluding rough grazing |
| 2.03.02. | B_3_2 | Rough grazing | 30200. Rough grazing |
| 2.03.03. | B_3_3 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies | 30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies |
| 2.04.01. | B_4_1 | Fruit and berry plantations | |
| 2.04.01.01. | B_4_1_1 | Fruit species of which | |
| 2.04.01.01.01. | B_4_1_1_1 | Fruit of temperate climate zones | 40111. Apples 40112. Pears 40113. Peaches and nectarines 40114. Other fruit of temperate zones |
| 2.04.01.01.02. | B_4_1_1_2 | Fruit of subtropical climate zones | 40115. Fruit of subtropical or tropical zones |
| 2.04.01.02. | B_4_1_2 | Berry species | 40120. Berry species |
| 2.04.01.03. | B_4_1_3 | Nuts | 40130. Nuts |
| 2.04.02. | B_4_2 | Citrus plantations | 40210. Oranges 40220. Tangerines, mandarins, clementines and similar small fruit 40230. Lemons 40290. Other citrus fruit |
| 2.04.03. | B_4_3 | Olive plantations | |
| 2.04.03.01. | B_4_3_1 | Normally producing table olives | 40310. Table olives |
| 2.04.03.02. | B_4_3_2 | Normally producing olives for oil production | 40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil |
| 2.04.04. | B_4_4 | Vineyards, of which normally producing: | |
| 2.04.04.01. | B_4_4_1 | Quality wine | 40411. Wine with protected designation of origin (PDO) 40412. Wine with protected geographical indication (PGI) 40451. Grapes for wine with protected designation of origin (PDO) 40452. Grapes for wine with protected geographical indication (PGI) |
| 2.04.04.02. | B_4_4_2 | Other wines | 40420. Other wines 40460. Grapes for other wines |
| 2.04.04.03. | B_4_4_3 | Table grapes | 40430. Table grapes |
| 2.04.04.04. | B_4_4_4 | Raisins | 40440. Raisins |
| 2.04.05. | B_4_5 | Nurseries | 40500. Nurseries |
| 2.04.06. | B_4_6 | Other permanent crops | 40600. Other permanent crops 40610. Christmas trees |
| 2.04.07. | B_4_7 | Permanent crops under glass | 40700. Permanent crops under glass |
| 2.06.01. | B_6_1 | Mushrooms | 60000. Mushrooms |
| II. Livestock | | | |
| 3.01. | C_1 | Equidae | 100. Equidae |
| 3.02.01. | C_2_1 | Bovine animals, under one year old, male and female | 210. Bovine animals, under one year old, male and female |
| 3.02.02. | C_2_2 | Bovine animals, one but less than two years old, male | 220. Bovine animals, one but less than two years old, male |
| 3.02.03. | C_2_3 | Bovine animals, one but less than two years old, female | 230. Bovine animals, one but less than two years old, female |
| 3.02.04. | C_2_4 | Male bovine animals, two years old and over | 240. Male bovine animals, two years old and over |
| 3.02.05. | C_2_5 | Heifers, two years old and over | 251. Breeding heifers 252. Heifers for fattening |
| 3.02.06. | C_2_6 | Dairy cows | 261. Dairy cows 262. Buffalo cows |
| 3.02.99. | C_2_99 | Other cows | 269. Other cows |
| 3.03.01. | C_3_1 | Sheep (all ages) | |
| 3.03.01.01. | C_3_1_1 | Breeding females | 311. Ewes, Breeding females |
| 3.03.01.99. | C_3_1_99 | Other sheep | 319. Other sheep |
| 3.03.02. | C_3_2 | Goats (all ages) | |
| 3.03.02.01. | C_3_2_1 | Breeding females | 321. Goats, breeding females |
| 3.03.02.99. | C_3_2_99 | Other goats | 329. Other goats |
| 3.04.01. | C_4_1 | Piglets having a live weight of under 20 kilograms | 410. Piglets having a live weight of under 20 kilograms |
| 3.04.02. | C_4_2 | Breeding sows weighing 50 kilograms and over | 420. Breeding sows weighing 50 kilograms and over |
| 3.04.99. | C_4_99 | Other pigs | 491. Pigs for fattening 499. Other pigs |
| 3.05.01. | C_5_1 | Broilers | 510. Poultry — broilers |
| 3.05.02. | C_5_2 | Laying hens | 520. Laying hens |
| 3.05.03. 3.05.03.01. 3.05.03.02. 3.05.03.03. 3.05.03.04. 3.05.03.99. | C_5_3 C_5_3_1 C_5_3_2 C_5_3_3 C_5_3_4 C_5_3_99 | Other poultry Turkeys Ducks Geese Ostriches Other poultry, not mentioned elsewhere | 530. Other poultry |
| | | | |
| 3.06. | C_6 | Rabbits, breeding females | 610. Rabbits, breeding females |
| | | | |
| 3.07. | C_7 | Bees | 700. Bees |
### 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**
| 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) |
| **I. Crops** | | | | |
| CLND004 | Common wheat and spelt | SOC_CLND004 | Common wheat and spelt | 10110. Common wheat and spelt |
| CLND005 | Durum wheat | SOC_CLND005 | Durum wheat | 10120. Durum wheat |
| CLND006 | Rye and winter cereal mixtures (maslin) | SOC_CLND006 | Rye and winter cereal mixtures (maslin) | 10130. Rye and winter cereal mixtures (maslin) |
| CLND007 | Barley | SOC_CLND007 | Barley | 10140. Barley |
| CLND008 | Oats and spring cereal mixtures (mixed grain other than maslin) | SOC_CLND008 | Oats and spring cereal mixtures (mixed grain other than maslin) | 10150. Oats and spring cereal mixtures (mixed grain other than maslin) |
| CLND009 | Grain maize and corn-cob mix | SOC_CLND009 | Grain maize and corn-cob mix | 10160. Grain maize and corn-cob mix |
| CLND010 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.) |
| 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 |
| 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. |
| 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) |
| CLND026 | Other oilseed crops n.e.c. | SOC_CLND026 | Other oilseed crops n.e.c. | 10608. Other oil seed crops n.e.c |
| CLND028 | Fibre flax | SOC_CLND028 | Fibre flax | 10609. Fibre flax |
| CLND029 | Hemp | SOC_CLND029 | Hemp | 10610. Hemp |
| CLND030 | Cotton | SOC_CLND030 | Cotton | 10603. Cotton |
| CLND031 | Other fibre crops n.e.c. | SOC_CLND031 | Other fibre crops n.e.c. | 10611. Other fibre crops n.e.c |
| CLND032 | Tobacco | SOC_CLND032 | Tobacco | 10601. Tobacco |
| CLND033 | Hops | SOC_CLND033 | Hops | 10602. Hops |
| CLND034 | Aromatic, medicinal and culinary plants | SOC_CLND034 | Aromatic, medicinal and culinary plants | 10612. Aromatic, medicinal and culinary plants |
| CLND035 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. |
| 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. |
| 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) |
| 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 |
| CLND049 | Fallow land | SOC_CLND049 | Fallow land | 11200. Fallow land |
| CLND050 | Permanent grassland | SOC_CLND050 | Permanent grassland | |
| CLND051 | Pasture and meadow, excluding rough grazings | SOC_CLND051 | Pasture and meadow, excluding rough grazings | 30100. Pasture and meadow, excluding rough grazings |
| CLND052 | Rough grazings | SOC_CLND052 | Rough grazings | 30200. Rough grazings |
| CLND053 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies | SOC_CLND053 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies | 30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies |
| CLND055 | Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries) | SOC_CLND055 | Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries) | |
| | | SOC_CLND056_057 | Fruit of temperate climate zones | |
| CLND056 | Pome fruits | SOC_CLND056 | Pome fruits | 40101. Pome fruits |
| CLND057 | Stone fruits | SOC_CLND057 | Stone fruits | 40102. Stone fruits |
| CLND058 | Fruits from subtropical and tropical climate zones | SOC_CLND058 | Fruits from subtropical and tropical climate zones | 40115. Fruits from subtropical and tropical climate zones |
| CLND059 | Berries (excluding strawberries) | SOC_CLND059 | Berries (excluding strawberries) | 40120. Berries (excluding strawberries) |
| CLND060 | Nuts | SOC_CLND060 | Nuts | 40130. Nuts |
| CLND061 | Citrus fruits | SOC_CLND061 | Citrus fruits | 40200. Citrus fruits |
| CLND062 | Grapes | SOC_CLND062 | Grapes | |
| CLND063 | Grapes for wines | SOC_CLND063 | Grapes for wines | |
| CLND064 | Grapes for wines with protected designation of origin (PDO) | SOC_CLND064 | Grapes for wines with protected designation of origin (PDO) | 40411. Wine with protected designation of origin (PDO) 40451. Grapes for wines with protected designation of origin (PDO) |
| CLND065 | Grapes for wines with protected geographical indication (PGI) | SOC_CLND065 | Grapes for wines with protected geographical indication (PGI) | 40412. Wine with protected geographical indication (PGI) 40452. Grapes for wines with protected geographical indication (PGI) |
| CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | SOC_CLND066 | Grapes for other wines n.e.c. (without PDO/PGI) | 40420. Other wines 40460. Grapes for other wines |
| CLND067 | Grapes for table use | SOC_CLND067 | Grapes for table use | 40430. Grapes for table use |
| CLND068 | Grapes for raisins | SOC_CLND068 | Grapes for raisins | 40440. Grapes for raisins |
| CLND069 | Olives | SOC_CLND069 | Olives | |
| | | SOC_CLND069A | Normally producing table olives | 40310. Table olives |
| | | SOC_CLND069B | Normally producing olives for oil production | 40320. Olives for oil production (sold in the form of fruit) 40330. Olive oil |
| CLND070 | Nurseries | SOC_CLND070 | Nurseries | 40500. Nurseries |
| CLND071 | Other permanent crops including other permanent crops for human consumption | SOC_CLND071 | Other permanent crops | 40600. Other permanent crops |
| CLND072 | Christmas trees | SOC_CLND072 | Christmas trees | 40610. 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 |
| 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 |
| CLND082 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover | SOC_CLND082 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover | 10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover |
| CLND084 | Permanent crops under glass or high accessible cover | SOC_CLND084 | Permanent crops under glass or high accessible cover | 40700. Permanent crops under glass or high accessible cover |
| **II. Livestock** | | | | |
| CLVS001 | Bovine animals less than 1 year old | SOC_CLVS001 | Bovine animals less than 1 year old | 210. Bovine animals less than 1 year old |
| CLVS003 | Male bovine animals, 1 to less than 2 years old | SOC_CLVS003 | Male bovine animals, 1 to less than 2 years old | 220. Male bovine animals, 1 to less than 2 years old |
| CLVS004 | Heifers, 1 to less than 2 years old | SOC_CLVS004 | Heifers, 1 to less than 2 years old | 230. Heifers, 1 to less than 2 years old |
| CLVS005 | Male bovine animals, 2 years old and over | SOC_CLVS005 | Male bovine animals, 2 years old and over | 240. Male bovine animals, 2 years old and over |
| CLVS007 | Heifers, 2 years old and over | SOC_CLVS007 | Heifers, 2 years old and over | 251. Breeding heifers 252. Heifers for fattening |
| CLVS008 | Cows | SOC_CLVS008 | Cows | |
| CLVS009 | Dairy cows | SOC_CLVS009 | Dairy cows | 261. Dairy cows |
| CLVS010 | Non-dairy cows | SOC_CLVS010 | Non-dairy cows | 269. Non-dairy cows |
| CLVS011 | Buffalo-cows | SOC_CLVS011 | Buffalo-cows | 262. Buffalo dairy cows |
| CLVS012 | Sheep (all ages) | SOC_CLVS012 | Sheep (all ages) | |
| CLVS013 | Breeding female sheep | SOC_CLVS013 | Breeding female sheep | 311. Breeding female sheep |
| CLVS014 | Other sheep | SOC_CLVS014 | Other sheep | 319. Other sheep |
| CLVS015 | Goats (all ages) | SOC_CLVS015 | Goats (all ages) | |
| CLVS016 | Breeding female goats | SOC_CLVS016 | Breeding female goats | 321. Breeding female goats |
| CLVS017 | Other goats | SOC_CLVS017 | Other goats | 329. Other goats |
| CLVS018 | Piglets, live weight of under 20 kg | SOC_CLVS018 | Piglets, live weight of under 20 kg | 410. Piglets, live weight of under 20 kg |
| CLVS019 | Breeding sows, live weight 50 kg and over | SOC_CLVS019 | Breeding sows, live weight 50 kg and over | 420. Breeding sows, live weight 50 kg and over |
| CLVS020 | Other pigs | SOC_CLVS020 | Other pigs | 491. Pigs for fattening 499. Other pigs |
| CLVS021 | Broilers | SOC_CLVS021 | Broilers | 510. Poultry — broilers |
| CLVS022 | Laying hens | SOC_CLVS022 | Laying hens | 520. Laying hens |
| CLVS023 | Other poultry | SOC_CLVS023 | Other poultry | 530. Other poultry |
| CLVS029 | Breeding female rabbits | SOC_CLVS029 | Breeding female rabbits | 610. Breeding female rabbits |
| CLVS030 | Bees | SOC_CLVS030 | Bees | 700. Bees |
### II. **Codes regrouping several variables included in IFS 2020:**
P45. Bovine, 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)
GL Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)
If GL = 0 THEN
FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
FCP4 Forage for grazing livestock = 0
AND
P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)
If GL > 0 THEN
FCP1 Forage for sale = 0
AND
FCP4 Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))
P151. Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))
P15. Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)
P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Linseed (oilflax)) + 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)
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**
@@ -824,89 +1159,74 @@
## ANNEX VI
### **STANDARD OUTPUTS (SOs)(ARTICLE 6)**
### 1. **DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs**
(a) The standard output (SO) means the value of the output of each agricultural characteristic referred to in Article 6(1) corresponding to the average situation in a given region.
(b) The value of the output mentioned in point (a) means the monetary value of gross agricultural production at farm-gate price. It is the sum of the value of the principal product(s) and of the secondary product(s).
The values are calculated by multiplying production per unit by the farm-gate price. VAT, taxes on products and direct payments are not included.
(c) The SOs correspond to a production period of 12 months (calendar year or agricultural production year).
For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SO corresponding to growth or production in a 12-month period is calculated.
(d) The SOs are determined on the basis of the production per unit and the farm-gate price referred to in point (b) above. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014.
(e) (1)Physical units:
(a)The SOs for crop characteristics are determined on the basis of area expressed in hectares.
For mushrooms, however, the SOs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m<sup>2</sup> of area under crops. For their use in the context of the FADN, such SOs for mushrooms are divided by the number of annual successive harvests which is to be communicated to the Commission pursuant to Article 8 of this Regulation.
(b)The SOs relating to livestock characteristics are determined by head, except for poultry, for which they are determined in terms of 100 head, and for bees, for which they are determined by hive.
(2)Monetary units and rounding:
The basic data for determining the SOs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOs are converted into EUR using the average exchange rates for the reference period as defined in point 1(d) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
The SOs may be rounded to the nearest EUR 5 where appropriate.
### 2. **BREAKDOWN OF SOs**
### (a) **By crop and livestock characteristics**
The SOs are determined for all the agricultural characteristics corresponding to the headings of the FSS in the manner laid down in those surveys.
### (b) **Geographical breakdown**
—The SOs are determined at least on the basis of geographical units which are usable for the FSS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (<sup>2</sup>). These units are described as a regrouping of NUTS 3 regions. Less-favoured areas and areas facing natural and other specific constraints are not considered as geographical units.
—No SO is determined for characteristics which are not relevant in the region concerned.
### 3. **COLLECTION OF DATA FOR DETERMINING SOs**
(a)The basic data for determining SOs are renewed at least each time a FSS is carried out in the form of a census as referred to in Article 6 of Regulation (EC) No 1166/2008.
(b)When the FSS may be carried out as sample survey as referred to in Article 6 of Regulation (EC) No 1166/2008, the updating of the SOs shall be carried out:
—either by renewing the basic data in a manner similar to that specified under (a),
—or by applying a coefficient of change whereby SOs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each characteristic and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.
### 1. **DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs**
(a) The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation.
(b) Production period
The SOCs correspond to a production period of 12 months.
For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated.
(c) Basic data and reference period
The SOCs are determined on the basis of the production per unit and the farm-gate price referred to in the definition of SOC in Annex IV. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 (<sup>2</sup>).
(d) Units
(1) Physical units:
(a) The SOCs for crop variables are determined on the basis of area expressed in hectares.
(b) For mushrooms, the SOCs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation.
(c) The SOCs relating to livestock variables are determined by head.
(d) Exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive.
(2) Monetary units and rounding:
The basic data for determining the SOCs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOCs are converted into EUR using the average exchange rates for the reference period as defined in point 1(c) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat).
The SOCs may be rounded to the nearest EUR 5 where appropriate.
### 2. **BREAKDOWN OF SOCs**
(a) By crop and livestock variables
The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation.
(b) Geographical breakdown
— The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (<sup>3</sup>). These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit.
— No SOC is determined for variables which are not relevant in the region concerned.
### 3. **COLLECTION OF DATA FOR DETERMINING SOCs**
(a) The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091.
(b) When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out:
(i) either by renewing the basic data in a manner similar to that specified in point (a),
(ii) or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.
### 4. **EXECUTION**
The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate.
The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States.
### 5. **TREATMENT OF SPECIAL CASES**
The following special rules are laid down for the calculation of SOs for certain types of characteristics and for calculating the total SO of the holding:
### (a) **Fallow land**
SO relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOs on that holding.
### (b) **Kitchen gardens**
Since the produce of kitchen gardens is normally intended for the holder's own consumption and not for sale, the SOs are regarded as equal to zero.
### (c) **Livestock**
For livestock the characteristics are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).
### (d) **Bovine animals under one year old, male and female**
SOs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOs relating to the surplus number of bovine animals under one year are taken into account.
### (e) **Other sheep and other goats**
SOs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding sheep females on the holding.
SOs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding goat females on the holding.
### (f) **Piglets**
SOs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.
### (g) **Forage**
If there are no grazing livestock (i.e. equidae, cattle, sheep or goats) on the holding, the forage (i.e. roots and brassicas, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.
If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.
The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding:
(a) Fallow land
The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding.
(b) Kitchen gardens
Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero.
(c) Livestock
For livestock the variables are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).
(d) Bovine animals less than 1 year old
SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.
(e) Other sheep and other goats
SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding.
SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.
(f) Piglets
SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.
(g) Forage
If there are no grazing livestock (i.e. bovine, sheep or goats) on the holding, the forage (i.e. roots, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output.
If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.
## ANNEX VII
@@ -924,7 +1244,7 @@
### 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>3</sup>):
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**
@@ -948,9 +1268,9 @@
Examples:
—B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.
—I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.
— B.UT.20.A (column A of the group UT, category 20, from table B) represents the ‘Area’ of ‘Rented UAA’ to be recorded under the ‘UAA for tenant farming’ in table B.
— I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of ‘Common wheat and spelt’ for type of crop 1 ‘Field scale crops — main crop, combined crop’ and missing data code 0 ‘No data missing’.
When a value is not relevant or missing for any particular holding, do not enter value ‘0’.
@@ -1024,62 +1344,28 @@
The holding number comprises three groups of indications as follows:
A.ID.10.R. *FADN Division*: a code number is to be given, corresponding to the code set in Annex II to this Regulation.
A.ID.10.S. *Subdivision*: a code number is to be given.
The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.
In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.
A.ID.10.H. *Serial number of the holding*.
### A.LO. Location of the holding
The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.
A.LO.20. *Latitude*: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
A.LO.30. *Longitude*: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in Regulation (EC) No 1059/2003 should be given.
### A.AI. Accounting information
A.AI.50.AO. *Number of the accounting office*: a code number is to be given.
In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.
A.AI.60.C. *Type of accounting*: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:
1. Double-entry accounting
2. Single-entry accounting.
3. None.
A.AI.70.DT. *Date of closure of accounts*: to be recorded in format ‘YYYY-MM-DD’, for example 2009-06-30 or 2009-12-31.
### A.TY. Typology
A.TY.80.W. *National weight of the farm*: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.
A.TY.90.TF. *Type of farming at the time of selection*: holding type of farming code in accordance with Annex IV to this Regulation at the time of selection for the accounting year in question.
A.TY.90.ES. *Economic size at the time of selection*: economic size class code of holding in accordance with Annex V to this Regulation at the time of selection for accounting year in question.
### A.CL. Classes
A.CL.100.C. *Other gainful activities directly related to the holding*: to be provided as a percentage band indicating the share of turnover (<sup>4</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)
2. > 10 % to ≤ 50 % (medium share)
3. > 50 % to < 100 % (significant share)
A.CL.110.C. *Type of ownership/economic objective*: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:
1. family farm : the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity;
2. Partnership : the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership;
@@ -1088,20 +1374,14 @@
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>5</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;
@@ -1110,8 +1390,6 @@
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
@@ -1138,16 +1416,12 @@
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>6</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
@@ -1174,10 +1448,6 @@
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>7</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;
@@ -1190,8 +1460,6 @@
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;
@@ -1200,30 +1468,22 @@
4. data not available.
A.CL.180.C. *Structural Funds area*: it shall be indicated in which one of the regions referred to in points (a), (b) or (c) of Article 90(2) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council (<sup>8</sup>) the majority of the utilised agricultural area of the holding is situated.
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>9</sup>) and Council Directive 92/43/EEC (<sup>10</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>11</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)
1. surface
@@ -1233,8 +1493,6 @@
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.
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.
@@ -1314,7 +1572,7 @@
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’);
(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’).
@@ -1328,13 +1586,13 @@
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.).
(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:
@@ -1408,31 +1666,39 @@
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 in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),
— work performed for the household of the holder or manager.
#### *Table D*
@@ -1577,28 +1843,23 @@
Information about Biological assets — animals is recorded in the table J ‘Livestock production’.
#### *Table E*
#### **Quotas and other rights**
| Category of quota or right | Code (*) | | | | |
| Category of quota or right | Code(*) | | | | |
| --- | --- | --- | --- | --- | --- |
| | | | | | |
| | Columns | | | | |
| Group of information | Owned quota | Rented in quota | Rented out quota | Taxes | |
| **N** | **I** | **O** | **T** | | |
| **QQ** | Quantity at the end of the accounting year | | | | — |
| **QP** | Quota purchase | | — | — | — |
| **QS** | Quota sold | | — | — | — |
| **OV** | Opening valuation | | — | — | — |
| **CV** | Closing valuation | | — | — | — |
| **PQ** | Payments for quota leased or rented in quota | — | | — | — |
| **RQ** | Receipts from leasing or renting out quota | — | — | | — |
| **TX** | Taxes | — | — | — | |
| Code (*) | Description |
| **QQ** | Quantity at the end of the accounting year | | | | - |
| **QP** | Quota purchase | | - | - | - |
| **QS** | Quota sold | | - | - | - |
| **OV** | Opening valuation | | - | - | - |
| **CV** | Closing valuation | | - | - | - |
| **PQ** | Payments for quota leased or rented in quota | - | | - | - |
| **RQ** | Receipts from leasing or renting out quota | - | - | | - |
| **TX** | Taxes | - | - | - | |
| Code(*) | Description |
| --- | --- |
| 40 | Sugar beet |
| 50 | Organic manure |
| 60 | Entitlements for payments under basic payment scheme |
@@ -1608,51 +1869,47 @@
Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D ‘Assets’, H ‘Inputs’ and/or I ‘Crops’.
The following **categories** should be used:
40. Sugar beet
The following **categories** must be used:
50. Organic manure
60. Entitlements for payments under the basic payment scheme.
The following **groups of information** should be used:
### **E.QQ.** Quantity** (to be recorded for columns N, I, O only)**
The following **groups of information** must be used:
**E.QQ. Quantity** (to be recorded for columns N, I, O only)
The units to be used are:
— Categories 40 (sugar beet) : quintals,
— Category 50 (organic manure) : number of animals converted in standard units,
— Category 60 (basic payment scheme) : number of entitlements/ares
### **E.QP.** Quota purchased** (to be recorded for column N only)**
— Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,
— Category 60 (basic payment scheme): number of entitlements/ares
**E.QP. Quota purchased** (to be recorded for column N only)
The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
### **E.QS.** Quota sold** (to be recorded for column N only)**
**E.QS. Quota sold** (to be recorded for column N only)
The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.
### **E.OV.** Opening valuation** (to be recorded for column N only)**
The value at opening valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.
### **E.CV.** Closing valuation** (to be recorded for column N only)**
The value at closing valuation of the quantities at the holder's own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.
### **E.PQ.** Payments for quota leased or rented in quota** (to be recorded for column I only)**
**E.OV. Opening valuation** (to be recorded for column N only)
The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.
**E.CV. Closing valuation** (to be recorded for column N only)
The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.
**E.PQ. Payments for quota leased or rented in quota** (to be recorded for column I only)
Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H ‘Inputs’.
### **E.RQ.** Receipts from leasing or renting out quota** (to be recorded for column O only)**
**E.RQ. Receipts from leasing or renting out quota** (to be recorded for column O only)
Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (‘Other’) in Table I ‘Crops’.
### **E.TX.** Taxes, additional levy** (column T)**
**E.TX. Taxes, additional levy** (column T)
Amount paid.
@@ -1685,23 +1942,23 @@
The following categories should be used:
—1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
—1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).
—1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
—2010. Payables — amounts owed to suppliers.
—3000. Other liabilities — liabilities other than loans or payables.
— 1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
— 1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).
— 1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.
— 2010. Payables — amounts owed to suppliers.
— 3000. Other liabilities — liabilities other than loans or payables.
Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
There are two columns: (S) short-term liabilities and (L) long-term liabilities:
—Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.
—Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.
— Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.
— Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.
#### *Table G*
@@ -1813,13 +2070,13 @@
| 5080 | **FO** | Interest and financial charges paid | | — |
| 5090 | **FO** | Other farming overheads | | — |
Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (<sup>12</sup>). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.
Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 (<sup>13</sup>). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.
Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.
In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.
Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated in Table D under the code 1040 . Inventories.
Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.
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’).
@@ -1839,17 +2096,17 @@
This item includes the following:
—salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
—salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
—bonuses for productivity or qualifications, gifts, gratuities, share of profits,
—other expenditure associated with labour (recruitment expenses),
—social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
—occupational accident insurance.
— salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.),
— salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
— bonuses for productivity or qualifications, gifts, gratuities, share of profits,
— other expenditure associated with labour (recruitment expenses),
— social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee,
— occupational accident insurance.
The holder's personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.
@@ -1861,11 +2118,11 @@
This item includes the following:
—total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),
—cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040 ‘Motor fuels and lubricants’,
—cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 ‘Current upkeep of machinery and equipment’ and 1040 ‘Motor fuels and lubricants’).
— total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),
— cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040 ‘Motor fuels and lubricants’,
— cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 ‘Current upkeep of machinery and equipment’ and 1040 ‘Motor fuels and lubricants’).
### **1030.** Current upkeep of machinery and equipment
@@ -1903,29 +2160,23 @@
The following breakdown is to be given:
—
*Purchased feedstuffs:*
—
**2010.**
**Purchased concentrated feedstuffs for grazing stock (equines, ruminants)**
**2020.**
**Purchased coarse fodder for grazing stock (equines, ruminants)**
**2030.**
**Purchased feedstuffs for pigs**
**2040.**
**Purchased feedstuffs for poultry and other small animals**
—
*Farm-produced feedstuffs used on farms:*
—
**2050.**
**Farm-produced feedstuffs for grazing stock (equines, ruminants)**
**2060.**
**Farm-produced feedstuffs for pigs**
**2070.**
**Farm-produced feedstuffs for poultry and other small animals**
— *Purchased feedstuffs:*
**2010.**
**Purchased concentrated feedstuffs for grazing stock (equines, ruminants)**
**2020.**
**Purchased coarse fodder for grazing stock (equines, ruminants)**
**2030.**
**Purchased feedstuffs for pigs**
**2040.**
**Purchased feedstuffs for poultry and other small animals**
— *Farm-produced feedstuffs used on farms:*
**2050.**
**Farm-produced feedstuffs for grazing stock (equines, ruminants)**
**2060.**
**Farm-produced feedstuffs for pigs**
**2070.**
**Farm-produced feedstuffs for poultry and other small animals**
### **2080.** Veterinary expenses
@@ -2086,45 +2337,45 @@
| Code (*) | Description |
| --- | --- |
| Cereals for the production of grain (including seeds) | |
| **Cereals for the production of grain (including seeds)** | |
| 10110 | Common wheat and spelt |
| 10120 | Durum wheat |
| 10130 | Rye |
| 10130 | Rye and winter cereal mixtures (maslin) |
| 10140 | Barley |
| 10150 | Oats |
| 10160 | Grain maize |
| 10150 | Oats and spring cereal mixtures (mixed grain other than maslin) |
| 10160 | Grain maize and corn-cob mix |
| 10170 | Rice |
| 10190 | Other cereals for the production of grain |
| Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) | |
| 10210 | Peas, field beans and sweet lupines |
| 10190 | Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.) |
| **Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)** | |
| 10210 | Field peas, beans and sweet lupins |
| 10220 | Lentils, chickpeas and vetches |
| 10290 | Other protein crops |
| 10300 | Potatoes (including early potatoes and seed potatoes) |
| 10310 | Potatoes for starch |
| 10390 | Other potatoes |
| 10310 | - of which potatoes for starch |
| 10390 | - of which other potatoes |
| 10400 | Sugar beet (excluding seed) |
| 10500 | Fodder roots and brassicas (excluding seed) |
| Industrial crops | |
| 10500 | Other root crops n.e.c. |
| **Industrial crops** | |
| 10601 | Tobacco |
| 10602 | Hops |
| 10603 | Cotton |
| 10604 | Rape and turnip rape |
| 10605 | Sunflower |
| 10604 | Rape and turnip rape seeds |
| 10605 | Sunflower seed |
| 10606 | Soya |
| 10607 | Linseed (oil flax) |
| 10608 | Other oil seed crops |
| 10609 | Flax |
| 10608 | Other oil seed crops n.e.c. |
| 10609 | Fibre flax |
| 10610 | Hemp |
| 10611 | Other fibre plants |
| 10612 | Aromatic plants, medical and culinary plants |
| 10611 | Other fibre crops n.e.c. |
| 10612 | Aromatic, medicinal and culinary plants |
| 10613 | Sugar cane |
| 10690 | Other industrial crops not mentioned elsewhere |
| Fresh vegetables, melons and strawberries of which: | |
| Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover | |
| 10711 | Fresh vegetables, melons and strawberries — Open field |
| 10712 | Fresh vegetables, melons and strawberries — Market gardening |
| 10720 | Fresh vegetables, melons and strawberries — Under glass or under other (accessible) protective cover |
| Details for all sub-categories of ‘fresh vegetables, melons and strawberries’: | |
| 10690 | Energy and other industrial crops n.e.c. |
| **Fresh vegetables, melons and strawberries of which:** | |
| **Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover** | |
| 10711 | Fresh vegetables (including melons) and strawberries — Open field |
| 10712 | Fresh vegetables (including melons) and strawberries — Market gardening |
| 10720 | Fresh vegetables (including melons) and strawberries under glass or high accessible cover |
| **Details for all sub-categories of ‘fresh vegetables (including melons) and strawberries’:** | |
| 10731 | Cauliflower and broccoli |
| 10732 | Lettuce |
| 10733 | Tomatoes |
@@ -2135,72 +2386,73 @@
| 10738 | Strawberries |
| 10739 | Melons |
| 10790 | Other vegetables |
| Flowers and ornamental plants (excluding nurseries) | |
| 10810 | Flowers and ornamental plants — Outdoor or under low (not accessible) protective cover |
| 10820 | Flowers and ornamental plants — Under glass or under other (accessible) protective cover |
| Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’: | |
| 10830 | Flower bulbs, corms and tubers. |
| **Flowers and ornamental plants (excluding nurseries)** | |
| 10810 | Flowers and ornamental plants (excluding nurseries) |
| 10820 | Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover |
| **Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’** | |
| 10830 | Flower bulbs, corms and tubers |
| 10840 | Cut flowers and flower buds |
| 10850 | Flowering and ornamental plants. |
| Plants harvested green | |
| 10910 | Temporary grass |
| Other plants harvested green: | |
| 10850 | Flowering and ornamental plants |
| **Plants harvested green** | |
| 10910 | Temporary grasses and grazings |
| **Other plants harvested green** | |
| 10921 | Green maize |
| 10922 | Leguminous plants |
| 10923 | Other plants harvested green but not mentioned elsewhere |
| 11000 | Arable land seed and seedlings |
| 10922 | Leguminous plants harvested green |
| 10923 | Other plants and cereals (excluding green maize) harvested green n.e.c. |
| **Seeds and seedlings and other arable land crops** | |
| 11000 | Seeds and seedlings |
| 11100 | Other arable land crops |
| Fallow land | |
| 11210 | Fallow land without any subsidies |
| 11220 | Fallow land subject to the payment of subsidies, with no economic use |
| 11300 | Land ready for sowing leased to others, including land made available to employees as a benefit in kind. |
| **Fallow land** | |
| 11200 | Fallow land |
| **Kitchen gardens** | |
| 20000 | Kitchen gardens |
| Permanent grassland | |
| 30100 | Pasture and meadow, excluding rough grazing |
| 30200 | Rough grazing |
| **Permanent grassland** | |
| 30100 | Pasture and meadow, excluding rough grazings |
| 30200 | Rough grazings |
| 30300 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies |
| Permanent crops | |
| Fruit species, of which: | |
| 40111 | Apples |
| 40112 | Pears |
| 40113 | Peaches and nectarines |
| 40114 | Other fruit of temperate zones |
| 40115 | Fruit of subtropical or tropical zones |
| 40120 | Berry species |
| **Permanent crops** | |
| **Fruit species, of which:** | |
| 40101 | Pome fruits |
| 40111 | - of which apples |
| 40112 | - of which pears |
| 40102 | Stone fruits |
| 40113 | - of which peaches and nectarines |
| 40115 | Fruit from subtropical and tropical climate zones |
| 40120 | Berries (excluding strawberries) |
| 40130 | Nuts |
| Citrus plantations | |
| 40210 | Oranges |
| 40220 | Tangerines, mandarins, clementines and similar small fruit |
| 40230 | Lemons |
| 40290 | Other citrus fruit |
| Olive plantations | |
| **Citrus plantations** | |
| 40200 | Citrus fruits |
| 40210 | - of which oranges |
| 40230 | - of which lemons |
| **Olive plantations** | |
| 40310 | Table olives |
| 40320 | Olives for oil production (sold in the form of fruit) |
| 40330 | Olive oil |
| 40340 | Olive by-products |
| Vineyards | |
| **Vineyards** | |
| 40411 | Wine with protected designation of origin (PDO) |
| 40412 | Wine with protected geographical indication (PGI) |
| 40420 | Other wines |
| 40430 | Table grapes |
| 40440 | Raisins |
| 40430 | Grapes for table use |
| 40440 | Grapes for raisins |
| 40451 | Grapes for wine with protected designation of origin (PDO) |
| 40452 | Grapes for wine with protected geographical indication (PGI) |
| 40460 | Grapes for other wines |
| 40470 | Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm |
| 40480 | Vine by-products (marc, lees) |
| **Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations** | |
| 40500 | Nurseries |
| 40600 | Other permanent crops |
| 40610 | of which Christmas trees |
| 40700 | Permanent crops under glass |
| 40610 | - of which Christmas trees |
| 40700 | Permanent crops under glass or high accessible cover |
| 40800 | Growth of young plantations |
| Other land | |
| **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 | Mushrooms |
| Other products and receipts | |
| 60000 | Cultivated mushrooms |
| **Other products and receipts** | |
| 90100 | Receipts from renting out agricultural land |
| 90200 | Compensation by crop insurance not allocable to specific crops |
| 90300 | Crop by-products other than from olives and vine |
@@ -2267,13 +2519,13 @@
For the group of information farm use (FU) the farm-gate value (V) of the holding's products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded. This includes:
—animal feed:
—the farm-gate value of the holding's saleable products (products which are currently marketable) used during the year as animal feed. The holding's straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the ‘farm-gate’ selling price,
—seeds:
—the farm-gate value of saleable farm products used as seed for crops during the year,
—other farm use (including products from the holding used for the preparation of meals for holidaymakers).
— animal feed:
the farm-gate value of the holding's saleable products (products which are currently marketable) used during the year as animal feed. The holding's straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the ‘farm-gate’ selling price,
— seeds:
the farm-gate value of saleable farm products used as seed for crops during the year,
— other farm use (including products from the holding used for the preparation of meals for holidaymakers).
#### *Table J*
@@ -2287,93 +2539,93 @@
| | 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 |
| --- | --- |
| 100 | Equidae |
| 210 | Bovine animals, under one year old, male and female |
| 220 | Bovine animals, one but less than two years old, male |
| 230 | Bovine animals, one but less than two years old, female |
| 240 | Male bovine animals, two years old and over |
| 251 | Breeding heifers |
| 252 | Heifers for fattening |
| 261 | Dairy cows |
| 262 | Buffalo cows |
| 269 | Other cows |
| 311 | Ewes, Breeding females |
| 319 | Other sheep |
| 321 | Goats, breeding females |
| 329 | Other goats |
| 410 | Piglets having a live weight of under 20 kilograms |
| 420 | Breeding sows weighing 50 kilograms and over |
| 491 | Pigs for fattening |
| 499 | Other pigs |
| 510 | Poultry — broilers |
| 520 | Laying hens |
| 530 | Other poultry |
| 610 | Rabbits, breeding females |
| 699 | Other rabbits |
| 700 | Bees |
| 900 | Other animals |
The following categories of stock should be distinguished:
| **100** | Equidae |
| **210** | Bovine animals less than 1 year old, male and female |
| **220** | Male bovine animals, 1 to less than 2 years old |
| **230** | Heifers, 1 to less than 2 years old |
| **240** | Male bovine animals, 2 years old and over |
| **251** | Breeding heifers |
| **252** | Heifers for fattening |
| **261** | Dairy cows |
| **262** | Buffalo dairy cows |
| **269** | Non-dairy cows |
| **311** | Breeding female sheep |
| **319** | Other sheep |
| **321** | Breeding female goats |
| **329** | Other goats |
| **410** | Piglets, live weight of under 20 kg |
| **420** | Breeding sows, live weight 50 kg and over |
| **491** | Pigs for fattening |
| **499** | Other pigs |
| **510** | Poultry — broilers |
| **520** | Laying hens |
| **530** | Other poultry |
| **610** | Breeding female rabbits |
| **699** | Other rabbits |
| **700** | Bees |
| **900** | Other animals |
The following categories of livestock should be distinguished:
100. Equidae
Includes also race- and riding horses, donkeys, mules, hinnies etc.
210. Bovine animals, under one year old, male and female
220. Bovine animals, one but less than two years old, male
230. Bovine animals, one but less than two years old, female
210. Bovine animals, less than 1 year old, male and female
220. Male bovine animals, 1 to less than 2 years old
230. Heifers, 1 to less than 2 years old
Excluding female bovine animals which have calved.
240. Male bovine animals, two years old and over
240. Male bovine animals, 2 years old and over
251. Breeding heifers
Female bovine animals two years old or more which have not yet calved and which are intended for breeding.
Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding.
252. Heifers for fattening
Female bovine animals two years old or more which have not yet calved and which are not intended for breeding.
Female bovine animals 2 years old or over which have not yet calved and which are not intended for breeding.
261. Dairy cows
Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.
262. Buffalo cows
Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo's cows.
269. Other cows
1.Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.
2.Cows for work.
3.Non-dairy cull cows (whether or not fattened before slaughter).
Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and female buffaloes.
311. Ewes, Breeding females
Ewes one year old or more intended for breeding.
Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.
262. Buffalo dairy cows
Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows.
269. Non-dairy cows
1. Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.
2. Cows for work.
3. Non-dairy cull cows (whether or not fattened before slaughter).
Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and/or female buffaloes.
311. Breeding female sheep
Ewes 1 year old or over intended for breeding.
319. Other sheep
Sheep of all ages excluding ewes.
321. Goats, breeding females
Sheep of all ages excluding breeding female sheep.
321. Breeding female goats
329. Other goats
Goats other than breeding females.
410. Piglets having a live weight of under 20 kilograms
410. Piglets, live weight of under 20 kg
Piglets of less than 20 kg live weight.
420. Breeding sows weighing 50 kilograms and over
420. Breeding sows, live weight 50 kg and over
Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).
491. Pigs for fattening
@@ -2386,12 +2638,12 @@
Table chickens. Excluding laying hens and cull hens. Not including chicks.
520. Laying hens
Including pullets, laying hens, cull hens and breeding cocks for laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.
Including pullets, laying hens, cull hens and breeding cocks for laying hens when these are stalled as laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.
530. Other poultry
Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding for laying hens). Includes breeding females. Not including chicks.
610. Rabbits, breeding females
Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding those mentioned above for laying hens). Includes breeding females. Not including chicks.
610. Breeding female rabbits
699. Other rabbits
@@ -2399,7 +2651,7 @@
To be indicated in number of occupied hives.
900. Other animals
Includes chicks, deer, bison and fish. Includes also ponies and other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).
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)**
@@ -2485,9 +2737,9 @@
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:
—catering, tourism accommodation,
—processing of livestock into meat products and feed
— catering, tourism accommodation,
— processing of livestock into meat products and feed
Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).
@@ -2631,13 +2883,13 @@
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:
—animal feed: the holding's saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use,
—products used in the framework other gainful activities directly related to the farm:
—
—catering, tourism accommodation, etc.,
—for further processing (milk processed in butter, cheese, etc.).
— animal feed: the holding's saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use,
— products used in the framework other gainful activities directly related to the farm:
—
catering, tourism accommodation, etc.,
—
for further processing (milk processed in butter, cheese, etc.).
See instructions for table K
@@ -2706,9 +2958,6 @@
2020. Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).
2030. Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes the following items, as they are to be considered part of the agricultural activity of the holding:
—the production of renewable energy only for the holding's own use,
—renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels,
—the sales of raw material to another enterprise for the production of renewable energy.
9000. Other ‘other gainful activities’ directly related to the holding. OGA directly related to the holding not mentioned elsewhere.
@@ -2908,6 +3157,11 @@
| 10317 | AI | Afforested areas | | — | — |
| 10318 | AI | Areas with catch crops | | — | — |
| 10319 | AI | Areas with nitrogen-fixing crops | | — | — |
| | | | | | |
| 10320 | AI | Areas with *Miscanthus* | | — | — |
| 10321 | AI | Areas with *Silphium perfoliatum* | | — | — |
| 10322 | AI | Land lying fallow for melliferous plants (pollen and nectar rich species) | | — | — |
| | | | | | |
The codes describing how the subsidy is financed are to be selected form the list below:
@@ -2963,30 +3217,32 @@
For category 10000 ‘Agricultural practices beneficial for the climate and the environment’, column Type (T) can only take on (mutually exclusive) values 1 and 2:
(1)If code 1 is selected, information is to be recorded for categories 10100-10319 and column Type (T) can only take on values 1, 3, 4, 5 and 6;
(2)If code 2 is selected, no information is to be recorded for categories 10100-10319.
(<sup>1</sup>) The characteristics 2.01.05. (Fodder roots and brassicas), 2.01.09. (Plants harvested green), 2.01.12. (Fallow land), 2.02. (Kitchen gardens), 2.03.01. (Pasture and meadow, excluding rough grazing), 2.03.02. (Rough grazing), 2.03.03. (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), 3.02.01. (Bovine animals, under one year old, male and female), 3.03.01.99. (other sheep), 3.03.02.99. (other goats) and 3.04.01. (Piglets less than 20 kg live weight) are used only under certain conditions (see point 5 of Annex VI).
(<sup>2</sup>) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
(<sup>3</sup>) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(<sup>4</sup>) See Annex VII to this Regulation.
(<sup>5</sup>) Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
(<sup>6</sup>) Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).
(<sup>7</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>8</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>) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
(<sup>10</sup>) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(<sup>11</sup>) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(<sup>12</sup>) Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).
(1) If code 1 is selected, information is to be recorded for categories 10100-10319 and column Type (T) can only take on values 1, 3, 4, 5 and 6;
(2) If code 2 is selected, no information is to be recorded for categories 10100-10319.
(<sup>1</sup>) The variables SO_CLND019 (Other root crops n.e.c.), SO_CLND037 (Plants harvested green from arable land), SO_CLND049 (Fallow land), SO_CLND073_085 (Kitchen gardens and other UAA under glass or high accessible cover n.e.c.), SO_CLND051 (Pasture and meadow, excluding rough grazing), SO_CLND052 (Rough grazings), SO_CLND053 (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), SO_CLVS001 (Bovine animals less than 1 year old), SO_CLVS014 (Other sheep), SO_CLVS017 (Other goats) and SO_CLVS018 (Piglets, live weight of under 20 kg) are used only under certain conditions (see point 5 of Annex VI).
(<sup>2</sup>) Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2).
(<sup>3</sup>) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).
(<sup>4</sup>) Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009 (OJ L 347, 20.12.2013, p. 608).
(<sup>5</sup>) See Annex VII to this Regulation.
(<sup>6</sup>) Council Regulation (EC) No 834/2007 of 28 June 2007 on organic production and labelling of organic products and repealing Regulation (EEC) No 2092/91 (OJ L 189, 20.7.2007, p. 1).
(<sup>7</sup>) Regulation (EU) No 1151/2012 of the European Parliament and of the Council of 21 November 2012 on quality schemes for agricultural products and foodstuffs ( OJ L 343, 14.12.2012, p. 1).
(<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>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).
(<sup>11</sup>) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206, 22.7.1992, p. 7).
(<sup>12</sup>) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community action in the field of water policy (OJ L 327, 22.12.2000, p. 1).
(<sup>13</sup>) Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (OJ L 127, 15.5.2012, p. 1).
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