Legalize / European Union / 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 / History

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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

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2023-01-01

the incomes and business operation of agricultural holdings in the Euro

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@@ -1,10 +1,6 @@

# 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

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

# 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

## CHAPTER 1

@@ -80,9 +76,7 @@

##### The methods and deadlines for data transmission to the Commission

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

In the case of exceptional circumstances that may disrupt data delivery, the Member States shall promptly inform the Commission about the status of the data collection and data delivery as well as propose a solution for data delivery. After the analysis of information provided, the Commission may exceptionally extend the deadline referred to in the first subparagraph once by maximum 3 months.

However, Germany may submit the farm returns to the Commission within 15 weeks after the deadline referred to in the first subparagraph.

## CHAPTER 4

@@ -127,16 +121,6 @@

#### Article 14

##### Amount of the standard fee

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).

In exceptional and duly justified cases, the Commission may decide to extend that period of 40 working days.

The end date of the period of 40 working days, or of any extension thereof, shall be confirmed in writing between the Commission and the liaison agency of the Member State concerned.

## CHAPTER 5

@@ -178,15 +162,19 @@

| Ireland | 8 000 |

| Greece | 4 000 |

| Spain | 8 000 |

| France (with the exception of Martinique, Reunion, Guadeloupe) | 25 000 |

| France (only Martinique, Reunion, Guadeloupe) | 15 000 |

| | |

| France (with the exception of La Réunion and Antilles françaises) | 25 000 |

| France (only La Réunion and Antilles françaises) | 15 000 |

| | |

| Croatia | 4 000 |

| Italy | 8 000 |

| Cyprus | 4 000 |

| Latvia | 4 000 |

| Lithuania | 4 000 |

| Luxembourg | 25 000 |

| Hungary | 4 000 |

| | |

| Hungary | 8 000 |

| | |

| Malta | 4 000 |

| Netherlands | 25 000 |

| | |

@@ -201,8 +189,8 @@

| Slovakia | 25 000 |

| Finland | 8 000 |

| Sweden | 15 000 |

| United Kingdom (with the exception of Northern Ireland) | 25 000 |

| United Kingdom (only Northern Ireland) | 15 000 |

| ————— | |

| | |

## ANNEX II

@@ -275,6 +263,7 @@

| 575 | Andalucía | 1 504 |

| 580 | Canarias | 230 |

| Total Spain | 8 700 | |

| | | |

| FRANCE | | |

| 121 | Île-de-France | 190 |

| 131 | Champagne-Ardenne | 370 |

@@ -296,12 +285,11 @@

| 192 | Rhône-Alpes | 480 |

| 193 | Auvergne | 360 |

| 201 | Languedoc-Roussillon | 430 |

| 203 | Provence-Alpes-Côte d'Azur | 420 |

| 203 | Provence-Alpes-Côte d’Azur | 420 |

| 204 | Corse | 170 |

| 205 | Guadeloupe | 80 |

| 206 | Martinique | 80 |

| 207 | La Réunion | 160 |

| Total France | 7 640 | |

| 208 | Antilles françaises | 120 |

| Total France | 7 600 | |

| | | |

| CROATIA | | |

| 861 | Jadranska Hrvatska | 329 |

@@ -337,10 +325,10 @@

| 350 | LUXEMBOURG | 450 |

| | | |

| HUNGARY | | |

| 767 | Alföld | 1 144 |

| 768 | Dunántúl | 733 |

| 764 | Észak-Magyarország | 223 |

| | Total Hungary | 2 100 |

| 764 | Észak-Magyarország | 180 |

| 767 | Alföld | 1 200 |

| 768 | Dunántúl | 570 |

| | Total Hungary | 1 950 |

| | | |

| 780 | MALTA | 536 |

| 360 | NETHERLANDS | 1 500 |

@@ -386,14 +374,8 @@

| 720 | Skogs- och mellanbygdslän | 258 |

| 730 | Län i norra Sverige | 130 |

| Total Sweden | 1 025 | |

| UNITED KINGDOM | | |

| 411 | England — North Region | 420 |

| 412 | England — East Region | 650 |

| 413 | England — West Region | 430 |

| 421 | Wales | 300 |

| 431 | Scotland | 380 |

| 441 | Northern Ireland | 320 |

| Total United Kingdom | 2 500 | |

| ————— | | |

| | | |

## ANNEX III

@@ -853,7 +835,7 @@

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_CLND02 (Oil flax (Linseed) + SO_CLND026 (Other oilseed crops n.e.c.)

P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Oil flax (Linseed)) + SO_CLND026 (Other oilseed crops n.e.c.)

P51. Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)

@@ -1044,15 +1026,18 @@

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

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

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

<table letter>.<group>.<category code>(.<other specific category codes).column

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

Examples:

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

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

— 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’.

— M.S.1150.1.2.V (column V of the group S, category 1150 with other specific category codes 1 and 2 from table M) represents the subsidy value of ‘Basic Income Support for Sustainability – based on payments entitlements’ that is financed solely from the Union budget and is granted per ha.

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

@@ -1062,15 +1047,15 @@

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

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

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

— areas : in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area and except in Table M ‘Subsidies’, where basic units are to be registered in ha,

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

— labour units : to two decimal places.

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

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

areas: in ares (1 a = 100 m2), except in the case of mushrooms which will be expressed in square metres of total cropped area and except in Table M ‘Subsidies’, where basic units are to be registered in ha,

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

labour units: to two decimal places.

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

@@ -1079,8 +1064,8 @@

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

| R | S | H | DG | MI | N | AO | DT | W | TF | ES | C | | |

| R | S | H | DG | MI | N | — | DT | W | TF | ES | C | | |

| **ID** | Identification of the holding | | | | — | — | — | — | — | — | — | — | — |

| **LO** | Location of the holding | — | — | — | | | | — | — | — | — | — | — |

| **AI** | Accounting information | — | — | — | — | — | — | | | — | — | — | |

@@ -1088,13 +1073,14 @@

| **CL** | Classes | — | — | — | — | — | — | — | — | — | — | — | |

| **OT** | Other particulars of the holding | — | — | — | — | — | — | — | — | — | — | — | |

| Code (*) | Description | Group | R | S | H | DG | MI | N | AO | DT | W | TF | ES | C |

| Code (*) | Description | Group | R | S | H | DG | MI | N | — | DT | W | TF | ES | C |

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

| 10 | Number of the holding | **ID** | AID10R | AID10S | AID10H | — | — | — | — | — | — | — | — | — |

| 20 | Latitude | **LO** | — | — | — | ALO20DG | ALO20MI | — | — | — | — | — | — | — |

| 30 | Longitude | **LO** | — | — | — | ALO30DG | ALO30MI | — | — | — | — | — | — | — |

| 40 | NUTS3 | **LO** | — | — | — | — | — | ALO40N | — | — | — | — | — | — |

| 50 | Accounting office | **AI** | — | — | — | — | — | — | AAI50AO | — | — | — | — | — |

| ————— | | | | | | | | | | | | | | |

| | | | | | | | | | | | | | | |

| 60 | Type of accounting | **AI** | — | — | — | — | — | — | — | — | — | — | — | AAI60C |

| 70 | Date of closure of accounts | **AI** | — | — | — | — | — | — | — | AAI70DT | — | — | — | — |

| 80 | National weight calculated by the Member State | **TY** | — | — | — | — | — | — | — | — | ATY80W | — | — | — |

@@ -1114,9 +1100,11 @@

| 200 | Water directive (2000/60/EC) area | **CL** | — | — | — | — | — | — | — | — | — | — | — | ACL200C |

| 210 | Irrigation system | **OT** | — | — | — | — | — | — | — | — | — | — | — | AOT210C |

| 220 | Livestock unit grazing days on common land | **OT** | — | — | — | — | — | — | — | — | — | — | — | AOT220C |

| 230 | Member of Producer Organisations (POs) | **OT** | | | | | | | | | | | | AOT230C |

| 231 | Economic relevance of Producer Organisations (POs) to the farm | **OT** | | | | | | | | | | | | AOT231C |

| 232 | Number of members of Producer Organisations (POs) | **OT** | | | | | | | | | | | | AOT232C |

| | | | | | | | | | | | | | | |

| 230 | Member of Producer Organisations (POs) | **OT** | — | — | — | — | — | — | | — | — | — | — | AOT230C |

| 231 | Economic relevance of Producer Organisations (POs) to the farm | **OT** | — | — | — | — | — | — | | — | — | — | — | AOT231C |

| 232 | Number of members of Producer Organisations (POs) | **OT** | — | — | — | — | — | — | | — | — | — | — | AOT232C |

| | | | | | | | | | | | | | | |

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

@@ -1148,7 +1136,7 @@

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

1. Double-entry accounting.

2. Single-entry accounting.

@@ -1326,11 +1314,11 @@

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

A.OT.230.C *Member of Producer Organisations (POs)*: Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farms’ products are marketed by the producer organisation (choose all sectors covered by POs the farm is member of). For the purpose of this survey, ‘producer organisations’ refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders. (Recognition of the producer organisation in line with Articles 152 or 161 of Regulation (EU) 1308/2013 is required).

A.OT.230.C. *Member of Producer Organisations (POs)*: Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farm’s products are marketed by the producer organisation (choose all sectors covered by POs the farm is a member of). For the purpose of this survey, ‘producer organisations’ refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders.

0. not a member of a producer organisation

A member of a producer organisation to share production, administrative, investments costs and/or, a member of a producer organisation to market the farms’ products of:

A member of a producer organisation to share production, administrative and investments costs and/or, a member of a producer organisation to market the farm’s products such as:

31. cereals

@@ -1344,7 +1332,7 @@

36. beef

37. cow's milk

37. cow’s milk

38. pigmeat

@@ -1409,7 +1397,7 @@

The following groups of information and categories should be used:

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

B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms.

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

@@ -1424,26 +1412,26 @@

| Category of labour | Code(*) |

| --- | --- |

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

| Group of information | General | Total work on the holding (agricultural work and work for OGA directly related to the holding) | Share of work for OGA directly related to the holding | | | | | |

| **P** | **G** | **B** | **T** | **Y1** | **W1** | **Y2** | | |

| **UR** | Unpaid regular | | | | | | | |

| **UC** | Unpaid casual | — | — | — | — | | — | |

| **PR** | Paid regular | | | | | | | |

| **PC** | Paid casual | — | — | — | — | | — | |

| Code(*) | Description | Group | **P** | **G** | **B** | **T** | **Y1** | **W1** | **Y2** |

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

| Group of information | General | Total work on the holding (agricultural work and work for OGA directly related to the holding) | Share of work for OGA directly related to the holding | | | | | | |

| P | G | B | T | Y1 | W1 | Y2 | W2 | | |

| **UR** | Unpaid regular | | | | | | | | |

| **UC** | Unpaid casual | — | — | — | — | | — | | — |

| **PR** | Paid regular | | | | | | | | |

| **PC** | Paid casual | — | — | — | — | | — | | — |

| Code(*) | Description | Group | P | G | B | T | Y1 | W1 | Y2 | W2 |

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

| 10 | Holder(s)/manager(s) | **UR** | — | | | | | | — | |

| 20 | Holder(s)/not manager(s) | **UR** | — | | | — | | | — | |

| 30 | Manager(s)/not holder(s) | **UR** | — | | | | | | — | |

| 40 | Spouse(s)/partner(s) of holder(s) | **UR** | | — | — | — | | | | |

| 50 | Other | **UR, PR** | | — | — | — | | | | |

| 60 | Casual work | **UC, PC** | — | — | — | — | | — | | — |

| 70 | Other Managers | **PR** | — | | | | | | — | |

| 10 | Holder(s)/manager(s) | **UR** | — | | | | | | — |

| 20 | Holder(s)/not manager(s) | **UR** | — | | | — | | | — |

| 30 | Manager(s)/not holder(s) | **UR** | — | | | | | | — |

| 40 | Spouse(s)/partner(s) of holder(s) | **UR** | | — | — | — | | | |

| 50 | Other | **UR, PR** | | — | — | — | | | |

| 60 | Casual work | **UC, PC** | — | — | — | — | | — | |

| 70 | Paid manager | **PR** | — | | | | | | — |

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

@@ -1483,10 +1471,10 @@

C.PR. ***Paid regular labour***

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

The following categories are to be shown:

C.PR.70. **Farm manager**

C.PR.70. **Paid manager**

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

C.PR.50. **Others**

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

C.PR.50. **Other**

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

C.PC. ***Paid casual labour***

C.PC.60. Paid labour which did not regularly work on the holding during the accounting year (including piece workers) is aggregated under this category.

@@ -1530,10 +1518,6 @@

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

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

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

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

**Work on an agricultural holding**

@@ -1595,29 +1579,20 @@

| Code (*) | Description of categories | **OV** | **AD** | **DY** | **IP** | **S** | **SA** | **CV** |

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

| 1010 | Cash and equivalents | | — | — | — | — | — | |

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

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

| 1005 | Cash, receivables, other current assets and equivalents | | — | — | — | — | — | |

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

| | | | | | | | | |

| 2010 | Biological assets — plants | | | | | | | |

| | | | | | | | | |

| 2010 | Biological assets – plants | | | | | | | |

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

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

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

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

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

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

| 7020 | Intangible assets, non-tradable | | | | | | | |

| 7005 | Intangible assets | | | | | | | |

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

The following categories of assets shall be used:

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

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

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

Cash and other assets that can be easily converted to cash. Short-term assets, amounts owed to the holding, normally arising from business activities. Any other assets that are easily sold or expected to be paid within a year.

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

@@ -1633,9 +1608,7 @@

Forest land in owner occupation included in the agricultural holding.

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

All other intangible assets that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.

All intangible assets both that can be easily bought or sold (e.g. quotas and rights when they are tradable without land and an active market exists) as well as that cannot easily be bought or sold (e.g. software, licences, etc.). The heading must be completed and the amounts entered are subject to depreciation in column DY.

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

@@ -1849,7 +1822,7 @@

| **OS** | Specific costs for OGA | | |

| **FO** | Farming overheads | | |

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

| 1010 | **LM** | Wages and social security costs for paid labour | | — |

| 1020 | **LM** | Contract work and machinery hire | | — |

@@ -1868,34 +1841,32 @@

| 3010 | **SC** | Seeds and seedlings purchased | | — |

| 3020 | **SC** | Seeds and seedlings produced and used on the farm | | — |

| 3030 | **SC** | Fertilisers and soil improvers | | — |

| | | | | |

| 3031 | **SC** | Quantity of N in the mineral fertilisers used | — | |

| 3032 | **SC** | Quantity of P2O5 in the mineral fertilisers used | — | |

| 3033 | **SC** | Quantity of K2O in the mineral fertilisers used | — | |

| | | | | |

| 3031 | **SC** | Quantity of N used in mineral fertilisers | — | |

| 3032 | **SC** | Quantity of P2O5 used in mineral fertilisers | — | |

| 3033 | **SC** | Quantity of K2O used in mineral fertilisers | — | |

| 3034 | **SC** | Purchased manure | | — |

| 3040 | **SC** | Crop protection products | | — |

| 3090 | **SC** | Other specific crop costs | | — |

| 4010 | **OS** | Specific costs for forestry and wood processing | | — |

| 4020 | **OS** | Specific costs for crop processing | | — |

| 4030 | **OS** | Specific costs for cow's milk processing | | — |

| 4040 | **OS** | Specific costs for buffalo's milk processing | | — |

| 4050 | **OS** | Specific costs for sheep's milk processing | | — |

| 4060 | **OS** | Specific costs for goat's milk processing | | — |

| 4030 | **OS** | Specific costs for cow’s milk processing | | — |

| 4045 | **OS** | Specific costs for other animals’ milk processing | | — |

| 4070 | **OS** | Specific costs for meat processing and other animal products processing | | — |

| 4090 | **OS** | Other specific costs for other gainful activities | | — |

| 5010 | **FO** | Current upkeep of land improvements and buildings | | — |

| 5020 | **FO** | Electricity | | — |

| 5030 | **FO** | Heating fuels | | — |

| 5030 | **FO** | Heating fuels, total | | — |

| 5031 | **FO** | of which natural gas and manufactured gases | | — |

| 5032 | **FO** | of which oil and petroleum products | | — |

| 5033 | **FO** | of which solid fossil fuels | | — |

| 5034 | **FO** | of which renewable fuels (wood, straw, biogas, …) | | — |

| 5040 | **FO** | Water | | — |

| 5051 | **FO** | Agricultural insurance | | — |

| 5055 | **FO** | Other farm insurance | | — |

| 5061 | **FO** | Taxes and other dues | | — |

| | | | | |

| 5062 | **FO** | Taxes and other charges on land and buildings | | — |

| | | | | |

| 5070 | **FO** | Rent paid, total | | — |

| 5071 | **FO** | Rent paid for land | | — |

| 5071 | **FO** | of which rent paid for land | | — |

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

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

@@ -1943,15 +1914,20 @@

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’).

‘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’).

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

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

‘Other specific livestock costs’.

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

@@ -1971,9 +1947,11 @@

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

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

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

The code 2010

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

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

‘Contract work and machinery hire’.

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

@@ -2001,7 +1979,10 @@

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

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

All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a new plantation represent an investment and should appear either under Table D code 2010

‘Biological assets — plants’ or under Table D code 5010

‘Forest land including standing timber’. However the costs of young trees and bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated under the present code except for those relating to forests linked to the agricultural holding which are to be entered under code 4010

‘Specific costs for forestry and wood processing’.

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

@@ -2009,7 +1990,8 @@

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

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

Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code 4010

‘Specific costs for forestry and wood processing’.

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

@@ -2019,9 +2001,11 @@

Value of purchased manure.

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

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

‘Contract work and machinery hire’.

Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010

‘Specific costs for forestry and wood processing’.

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

@@ -2031,11 +2015,7 @@

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

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

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

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

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

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

@@ -2045,11 +2025,22 @@

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

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

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

‘Farm buildings’.

Total consumption of electricity for farm business use.

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

Total consumption value of purchased heating fuels for farm business use, including the heating of glasshouses. This category includes heating consumption of purchased fossil fuels: natural and manufactures gases, oil, petroleum products and solid fossil fuels as well as consumption of purchased renewable energy sources (e.g. wood, straw, pellets, biogas).

Total consumption of natural gas and other manufactured, fossil-based gases for farm business use, including the heating of glasshouses.

Total consumption of oil and petroleum products for farm business use, including the heating of glasshouses.

Total consumption of solid fossil fuels (e.g. coal) for farm business use, including the heating of glasshouses.

Total consumption of renewable fuels (e.g. wood, straw, pellets, biogas) for farm business use, including the heating of glasshouses.

The submission of data relating to variables 5031 , 5032 , 5033 and 5034 is voluntary as from the accounting year 2023 and mandatory as from the accounting year 2025.

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

@@ -2107,12 +2098,14 @@

| 10210 | Field peas, beans and sweet lupins |

| 10220 | Lentils, chickpeas and vetches |

| 10290 | Other protein crops |

| | |

| **Roots and Tubers** | |

| 10300 | Potatoes (including early potatoes and seed potatoes) |

| 10310 | — of which potatoes for starch |

| 10390 | — of which other potatoes |

| 10310 | - of which potatoes for starch |

| 10390 | - of which other potatoes |

| 10400 | Sugar beet (excluding seed) |

| 10500 | Other root crops, fodder beet and fodder plants of the *Brassicae* family, grown for the root or the stem, and other fodder root and tuber crops .n.e.c. |

| 10500 | Other root crops, fodder beet and fodder plants of the *Brassicae* family, grown for the root or the stem, and other fodder root and tuber crops n.e.c. |

| | |

| **Industrial crops** | |

| 10601 | Tobacco |

| 10602 | Hops |

@@ -2229,15 +2222,14 @@

| 3 | **Open ground market garden crops and flowers**: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants. |

| 4 | **Crops under accessible protective cover**: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter. |

The missing data codes are to be selected form the list below:

The missing data codes are to be selected from the list below:

| Code (***) | Description |

| --- | --- |

| 0 | No data missing |

| 1 | No entry area: this code should be entered when the area covered by a crop is not given, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than one year on an occasional basis. |

| 2 | No entry production (under contract): this code should be entered for the crops under contract when, because of the conditions of sale, the actual production cannot be stated. |

| 3 | No entry production (not under contract): this code should be entered when, because of the conditions of sale, the actual production cannot be stated and the crops are not under contract. |

| 4 | No entry area and production: this code should be entered when area and actual production are missing. |

| 0 | Code 0 is entered when no data are missing. |

| 1 | Code 1 should be entered when the area covered by a crop cannot be reported, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than 1 year on an occasional basis. |

| 2 | Code 2 should be entered when the actual production cannot be determined in quintals (or hectolitres for wine and wine-related products) because of the conditions of sale or when there is no actual production. |

| 4 | Code 4 should be entered when the area covered by a crop cannot be reported and there is no actual production or actual production cannot be determined in quintals (or hectolitres for wine and wine-related products). |

The information on crop production during the accounting year is to be recorded in the format of Table I ‘Crops’. Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a category of crop code, the type of crop code and the missing data code.

@@ -2255,7 +2247,9 @@

For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the holding (except by-products).

These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined (see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract and code 3 in the other cases.

For the 10790 ‘Other vegetables’ and 90900 ‘Other’, the quantity should not be provided.

For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known, they are not deducted from the sales total, but should be recorded in table H ‘Inputs’.

@@ -2277,13 +2271,15 @@

Structure of the table

| Category of livestock | Code (*) |

| --- | --- |

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

| | | | | |

| **A** | **N** | **V** | | |

| **AN** | Average number | | — | — |

| **RN** | Reference number | — | | — |

| **OV** | Opening valuation | — | | |

| **CV** | Closing valuation | — | | |

| **PU** | Purchases | — | | |

@@ -2405,6 +2401,16 @@

This information should not be provided for the other animals (category 900).

The reference number is the number of animals typically present on the farm at a given moment. It is used to calculate the standard output of the holding and its economic size. Contrary to the average number (AN), it enables to account for a period during which there is a lower number or no livestock on the holding for an exceptional period of time due to an exceptional break in the production cycle (e.g. disease outbreaks).

*Number* (column N)

Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.

This information should not be provided for the other animals (category 900).

The data relating to the variable ‘J.RN.Reference number’ may be provided in exceptional cases (e.g. disease on the holding, or culling for sanitary reason) as from the accounting year 2022. The submission is voluntary.

Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time.

Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.

@@ -2495,30 +2501,24 @@

| Code (*) | Description |

| --- | --- |

| 261 | Cows' milk |

| 262 | Buffalo's cows' milk |

| 311 | Sheep's milk |

| 321 | Goat's milk |

| 261 | Cows’ milk |

| 262 | Buffalo’s cows’ milk |

| 311 | Sheep’s milk |

| 321 | Goat’s milk |

| 330 | Wool |

| 531 | Eggs for human consumption (all poultry) |

| 532 | Eggs for hatching (all poultry) |

| 700 | Honey and products of bee-keeping |

| 700 | Honey and products of beekeeping |

| 800 | Manure |

| 900 | Other animal products |

| 1100 | Contract rearing |

| 1120 | Cattle under contract |

| 1130 | Sheep and/or goats under contract |

| 1140 | Pigs under contract |

| 1150 | Poultry under contract |

| 1190 | Other animals under contract |

| 1200 | Other animal services |

| Code (**) | Description |

| --- | --- |

| 0 | Code 0 is entered when no data are missing. |

| 2 | Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q). |

| 3 | Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the animal production is not under contract. |

| 4 | Code 4 should be entered when the actual production is missing. |

| 2 | Code 2 should be entered for when the actual production cannot be determined in quintals (or thousands of eggs) because of the conditions of sale. |

| 4 | Code 4 should be entered when there are only stocks and no actual production. |

The following categories of animal products and services should be distinguished:

@@ -2541,17 +2541,28 @@

800. Manure

900. Other animal products (stud fees, embryos, wax, goose or duck liver, milk of other animals, etc.)

1100. Contract rearing

Amount of receipts for contract rearing corresponding mainly to payment for services rendered and where the holder does not assume the economic risk normally involved in rearing or fattening these animals, e.g.: cattle, sheep, goats, pigs, poultry.

1120. Cattle under contract

1130. Sheep and/or goats under contract

1140. Pigs under contract

1150. Poultry under contract

1190. Other animals under contract

1200. Other animal services

Amount of receipts for other animal services (agistment, etc.)

The following missing data codes should be used:

For the manure (code 800 ) only the information on sales (SA) should be provided in column value (V).

For the other animal products (code 900 ) information should be provided only in value (in column V) as the quantity cannot be provided for an aggregate of heterogeneous products.

For animal services such as contract rearing (codes 1100 to 1190 ) and others (code 1200 ) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).

For animal services such as contract rearing (codes 1100 ) and others (code 1200 ) the only information to provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).

These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532 ), which are given in thousands.

@@ -2581,11 +2592,13 @@

The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is also entered under farm costs.

Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered under code 900 ‘Other animal products’.

‘Other animal products’.

When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090 ‘Other specific livestock costs’.

When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H ‘Inputs’ under code 2090

‘Other specific livestock costs’.

Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind). This information should not be provided for eggs for hatching (code 532 ).

@@ -2629,10 +2642,8 @@

| Code (*) | Description |

| --- | --- |

| 261 | Processing of cow's milk |

| 262 | Processing of buffalo's milk |

| 311 | Processing of sheep's milk |

| 321 | Processing of goat's milk |

| 261 | Processing of cow’s milk |

| 263 | Processing of other animals’ milk |

| 900 | Processing of meat or other animal products |

| 1010 | Processing of crop |

| 1020 | Forestry and wood processing |

@@ -2645,15 +2656,14 @@

| --- | --- |

| 0 | Code 0 is entered when no data are missing. |

| 1 | Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or crops products. |

| 2 | Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual production cannot be stated (column Q). |

| 3 | Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated (column Q) and the production is not under contract. |

| 4 | Code 4 should be entered when the actual production is missing. |

| 2 | Code 2 should be entered when the actual production cannot be determined in quintals because of the conditions of sale. |

| 4 | Code 4 should be entered when there are only stocks and no actual production. |

The following categories of OGA should be distinguished:

261. Processing of cow's milk

262. Processing of buffalo's milk

263. Processing of other animals’ milk, e.g. buffalo’s milk, sheep’s milk, goat’s milk

311. Processing of sheep's milk

@@ -2673,11 +2683,9 @@

9000. Other ‘other gainful activities’ directly related to the holding. OGA directly related to the holding not mentioned elsewhere.

The following missing data codes should be used:

These quantities should be indicated in quintals (100 kg).

In the case of milk processed products (codes 261 , 262 , 311 and 321 ), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).

In the case of milk processed products (codes 261 , 263 ), the quantity of liquid milk is indicated regardless of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter, cheese, etc.).

The products in stock (storage) at the beginning of the accounting year.

@@ -2699,7 +2707,8 @@

Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at the start of the accounting year and produced during the year.

‘Other’.

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

@@ -2723,8 +2732,8 @@

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

| **N** | **V** | **T** | | |

@@ -2733,135 +2742,138 @@

The categories are to be selected from the list below:

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

| **N** | **V** | **T** | | | |

| 1150 | S | BPS (Basic payment scheme) | | | — |

| 1200 | S | SAPS (Single area payment scheme) | | | — |

| 1300 | S | Redistributive payment | | | — |

| 1400 | S | Payment for agricultural practices beneficial for the climate and the environment | — | | — |

| 1500 | S | Payment for areas with natural constraints | | | — |

| 1600 | S | Payment for young farmers | | | — |

| 1700 | S | Small farmers scheme | | | — |

| | | | | | |

| COP (cereals, oilseeds and protein crops) | | | | | |

| 23111 | S | Cereals | | | — |

| 23112 | S | Oilseeds | | | — |

| 23113 | S | Protein crops | | | — |

| 2312 | S | Potatoes | | | — |

| 23121 | S | Of which potatoes for starch | | | — |

| 2313 | S | Sugar beet | | | — |

| 23141 | S | Flax | | | — |

| 23142 | S | Hemp | | | — |

| 23143 | S | Hops | | | — |

| 23144 | S | Sugar cane | | | — |

| 23145 | S | Chicory | | | — |

| 23149 | S | Other industrial crops | | | — |

| 2315 | S | Vegetables | | | — |

| 2316 | S | Fallow land | | | — |

| 2317 | S | Rice | | | — |

| 2318 | S | Grain legumes | | | — |

| 2319 | S | Arable crops not defined | | | — |

| 2320 | S | Permanent grassland | | | — |

| 2321 | S | Dried fodder | | | — |

| 2322 | S | Crop specific payment for cotton | | | — |

| 2323 | S | National restructuring programme for the cotton sector | | | — |

| 2324 | S | Seed production | | | — |

| 23311 | S | Berries | | | — |

| 23312 | S | Nuts | | | — |

| 2332 | S | Pome and stone fruit | | | — |

| 2333 | S | Citrus plantations | | | — |

| 2334 | S | Olive plantations | | | — |

| 2335 | S | Vineyards | | | — |

| 2339 | S | Permanent crops not mentioned elsewhere | | | — |

| 2341 | S | Dairy | | | — |

| 2342 | S | Beef and veal | | | — |

| 2343 | S | Cattle (type not specified) | | | — |

| 2344 | S | Sheep and goat | | | — |

| 2345 | S | Pigs and poultry | | | — |

| 2346 | S | Silkworms | | | — |

| 2349 | S | Animals not mentioned elsewhere | | | — |

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

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

| | | | | | |

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

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

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

| | | | | | |

| 2900 | S | **Other direct payments not mentioned elsewhere** | | | — |

| | | | | | |

| 3100 | S | Investment subsidies for agriculture | | | — |

| 3300 | S | Agri-environment-climate and animal welfare payments | | | — |

| 3350 | S | Organic farming | | | — |

| 3400 | S | Natura 2000 and Water Framework Directive payments (excluding forestry) | | | — |

| 3500 | S | Payments to areas facing natural or other specific constraints | | | — |

| | S | Forestry | | | |

| 3610 | S | Investments in forest area development and improvement of the viability of forests | | | — |

| 3620 | S | Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support | | | — |

| 3750 | S | Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions | | | — |

| 3900 | S | Other payments for rural development | | | — |

| | | | | | |

| 4100 | S | Wages and social security | | | — |

| 4200 | S | Motor fuels | | | — |

| 4310 | S | Feed for grazing livestock | | | — |

| 4320 | S | Feed for pig and poultry | | | — |

| 4330 | S | Other livestock costs | | | — |

| 4410 | S | Seeds | | | — |

| 4420 | S | Fertilisers | | | — |

| 4430 | S | Crop protection | | | — |

| 4440 | S | Other specific crop costs | | | — |

| 4510 | S | Electricity | | | — |

| 4520 | S | Heating fuels | | | — |

| 4530 | S | Water | | | — |

| 4540 | S | Insurance | | | — |

| 4550 | S | Interest | | | — |

| 4600 | S | Costs for OGA | | | — |

| 4900 | S | Other costs | | | — |

| | | | | | |

| **Grants and subsidies on livestock purchases** | | | | | |

| 5100 | S | Dairy purchases | | | — |

| 5200 | S | Beef purchases | | | — |

| 5300 | S | Sheep and goat purchases | | | — |

| 5400 | S | Pigs and poultry purchases | | | — |

| 5900 | S | Other animals purchases | | | — |

| | | | | | |

| **9000** | S | **Differences from the previous accounting years** | | | — |

| | | | | | |

| **Payments for agricultural practices beneficial for the climate and the environment** | | | | | |

| 10000 | AI | Agricultural practices beneficial for the climate and the environment | — | — | |

| 10100 | AI | Crop diversification | | — | |

| 10200 | AI | Permanent grassland | | — | |

| 10210 | AI | Of which environmentally sensitive permanent grassland in Natura 2000 | | — | |

| 10220 | AI | Of which environmentally sensitive permanent grassland outside Natura 2000 | | — | |

| 10300 | AI | Ecological focus area | | — | |

| 10310 | AI | Land laying fallow | | — | — |

| 10311 | AI | Terraces | | — | — |

| 10312 | AI | Landscape features | | — | — |

| 10313 | AI | Buffer strips | | — | — |

| 10314 | AI | Hectares of agro-forestry | | — | — |

| 10315 | AI | Strips of eligible hectares along forest edges | | — | — |

| 10316 | AI | Areas with short rotation coppice | | — | — |

| 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) | | — | — |

| | | | | | |

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

| **N** | **V** | **T** | | | | |

| 1250 | S | Basic Income Support for Sustainability | | | | — |

| 1300 | S | Complementary redistributive income support for sustainability | | | | — |

| 1400 | S | Schemes for the climate, the environment and animal welfare (eco-schemes) | | | | — |

| 1600 | S | Complementary income support for young farmers | | | | — |

| 1700 | S | Payments for small farmers | | | | — |

| | | | | | | |

| | | COP (cereals, oilseeds and protein crops) | | | | |

| 23111 | S | Cereals | | | | — |

| 23112 | S | Oilseeds | | | | — |

| 23114 | S | Protein crops & grain legumes | | | | — |

| 2312 | S | Potatoes | | | | — |

| 23121 | S | Of which potatoes for starch | | | | — |

| 2313 | S | Sugar beet | | | | — |

| 23141 | S | Flax | | | | — |

| 23142 | S | Hemp | | | | — |

| 23143 | S | Hops | | | | — |

| 23144 | S | Sugar cane | | | | — |

| 23145 | S | Chicory | | | | — |

| 23149 | S | Other industrial crops | | | | — |

| 2315 | S | Vegetables | | | | — |

| 2316 | S | Fallow land | | | | — |

| 2317 | S | Rice | | | | — |

| 2319 | S | Arable crops not defined | | | | — |

| 2320 | S | Permanent grassland | | | | — |

| 2321 | S | Dried fodder | | | | — |

| 2322 | S | Crop specific payment for cotton | | | | — |

| 2323 | S | National restructuring programme for the cotton sector | | | | — |

| 2324 | S | Seed production | | | | — |

| 23311 | S | Berries | | | | — |

| 23312 | S | Nuts | | | | — |

| 2332 | S | Pome and stone fruit | | | | — |

| 2333 | S | Citrus plantations | | | | — |

| 2334 | S | Olive plantations – olive oil and table olives | | | | — |

| 2335 | S | Vineyards | | | | — |

| 2339 | S | Permanent crops not mentioned elsewhere | | | | — |

| 2341 | S | Dairy | | | | — |

| 2342 | S | Beef and veal | | | | — |

| 2343 | S | Cattle (type not specified) | | | | — |

| 2344 | S | Sheep and goat | | | | — |

| 2345 | S | Pigs and poultry | | | | — |

| 2346 | S | Silkworms | | | | — |

| 2347 | S | Apiculture products | | | | — |

| 2349 | S | Animals not mentioned elsewhere | | | | — |

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

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

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

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

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

| 2900 | S | **Other direct payments not mentioned elsewhere** | | | | — |

| | | | | | | |

| 3100 | S | Investments, including in irrigation | | | | — |

| 3200 | S | Setting-up of young farmers and new farmers and rural business start-up | | | | — |

| 3310 | S | Management commitments (environmental, climate-related and other) (excluding animal welfare and organic farming) | | | | — |

| 3320 | S | Animal welfare payments | | | | — |

| 3350 | S | Organic farming | | | | — |

| 3400 | S | Area-specific disadvantages resulting from certain mandatory requirements (e.g. Natura 2000, Water Framework Directive) | | | | — |

| 3500 | S | Natural or other area-specific constraints | | | | — |

| | S | Forestry/non-productive investments | | | | |

| 3610 | S | Investments in forest area development and improvement of the viability of forests | | | | — |

| 3620 | S | Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support | | | | — |

| 3750 | S | Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions | | | | — |

| 3760 | S | Risk management tools | | | | — |

| 3900 | S | Other payments for rural development | | | | — |

| | | | | | | |

| 4100 | S | Wages and social security | | | | — |

| 4200 | S | Motor fuels | | | | — |

| 4310 | S | Feed for grazing livestock | | | | — |

| 4320 | S | Feed for pig and poultry | | | | — |

| 4330 | S | Other livestock costs | | | | — |

| 4410 | S | Seeds | | | | — |

| 4420 | S | Fertilisers | | | | — |

| 4430 | S | Crop protection | | | | — |

| 4440 | S | Other specific crop costs | | | | — |

| 4510 | S | Electricity | | | | — |

| 4520 | S | Heating fuels, total | | | | — |

| 4521 | S | of which natural gas and manufactured gases | | | | — |

| 4522 | S | of which oil and petroleum products | | | | — |

| 4523 | S | of which solid fossil fuels | | | | — |

| 4524 | S | of which renewable fuels | | | | — |

| 4530 | S | Water | | | | — |

| 4540 | S | Insurance | | | | — |

| 4550 | S | Interest | | | | — |

| 4600 | S | Costs for OGA | | | | — |

| 4900 | S | Other costs | | | | — |

| | | | | | | |

| | | **Grants and subsidies on livestock purchases** | | | | |

| 5100 | S | Dairy purchases | | | | — |

| 5200 | S | Beef purchases | | | | — |

| 5300 | S | Sheep and goat purchases | | | | — |

| 5400 | S | Pigs and poultry purchases | | | | — |

| 5900 | S | Other animals purchases | | | | — |

| | | | | | | |

| **9000** | S | **Differences from the previous accounting years** | | | | — |

| | | | | | | |

| | | **Obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, 8 and 9)** | | | | |

| | | | | | | |

| 10010 | AI | GAEC 2 on wetland and peatlands | | — | — | |

| 10011 | AI | GAEC 2: number of hectares of wetland and peatlands – permanent grassland | | | — | — |

| 10012 | AI | GAEC 2: number of hectares of wetland and peatlands – arable land | | | — | — |

| 10013 | AI | GAEC 2: number of hectares of wetland and peatlands – permanent crops | | | — | — |

| 10300 | AI | GAEC 8: the minimum share of arable land devoted to non-productive areas and features | | — | — | |

| 10310 | AI | GAEC 8: number of hectares of land laying fallow | | | — | — |

| 10311 | AI | GAEC 8: number of hectares of terraces | | | — | — |

| 10312 | AI | GAEC 8: number of hectares of hedgerows, individual or group of trees, trees rows | | | — | — |

| 10313 | AI | GAEC 8: number of hectares of field margins, patches or buffer strips | | | — | — |

| 10318 | AI | GAEC 8: number of hectares of catch crops | | | — | — |

| 10319 | AI | GAEC 8: number of hectares of nitrogen-fixing crops | | | — | — |

| 10324 | AI | GAEC 8: number of hectares of ditches | | | — | — |

| 10325 | AI | GAEC 8: number of hectares of streams | | | — | — |

| 10326 | AI | GAEC 8: number of hectares of small ponds; | | | — | — |

| 10327 | AI | GAEC 8: number of hectares of small wetlands | | | — | — |

| 10328 | AI | GAEC 8: number of hectares of stonewalls | | | — | — |

| 10329 | AI | GAEC 8: number of hectares of cairns | | | — | — |

| 10330 | AI | GAEC 8: number of hectares of cultural features | | | — | — |

| 10400 | AI | GAEC 9: ban on conversion or ploughing | | — | — | |

| 10401 | AI | GAEC 9: number of hectares of permanent grassland in Natura 2000 sites | | | — | — |

| 10402 | AI | GAEC 9: number of hectares of designated environmentally sensitive permanent grassland in Natura 2000 sites protected under GAEC 9 and declared by farmers; | | | — | — |

| 10403 | AI | GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9 and declared by farmers, where applicable. | | | — | — |

The codes describing how the subsidy is financed are to be selected form the list below:

@@ -2882,63 +2894,19 @@

| 3 | The subsidy is granted per tonne. |

| 4 | Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories. |

Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both National and EU. It also covers administrative information on greening payments.

Table M ‘SUBSIDIES’ covers grants and subsidies received by agricultural holdings from public bodies, both national and EU. It also covers administrative information on greening payments.

Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.

As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when the payment is received (accounting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the accounting year (accounting year is equal to payment year).

Implementation of agricultural practices beneficial for the climate and the environment is defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.

The number of basic units (N) corresponds to area concerned by agricultural practices beneficial for the climate and the environment, expressed in hectares:

(1) Code 10100 — Arable land area eligible for direct payments;

(2) Code 10200 — Permanent grassland area;

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

Provision of the data referred to in column Number of basic units (N) is optional for the accounting years 2015-2017 for codes 10300 -10319 .

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

Certain obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, 8 and 9) are defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.

The number of basic units (N) corresponds to area concerned by GAEC standards are expressed in hectares.

The type (T) refers to the application of the GAEC at farm level and is to be selected from the list below:

| Code | Description |

| --- | --- |

| 1 | Agricultural holding has an obligation to comply with the administrative requirement. |

| 2 | Agricultural holding complies ipso facto with the administrative requirement (organic farming). |

| 3 | Agricultural holding benefits from an exemption based on the compliance with Natura 2000, Birds or Water Framework Directives. |

| 4 | Agricultural holding benefits from an exemption based on other types of criteria specified in the Regulation (EU) No 1307/2013. |

| 5 | Agricultural holding is applying equivalence based on national or regional environmental certification schemes. |

| 6 | Agricultural holding is applying equivalence based on agri-environment-climate measures. |

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.

(1) 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).

(2) 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).

(3) 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).

(4) 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).

(5) See Annex VII to this Regulation.

(6) 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).

(7) 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).

(8) 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).

(9) 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).

(10) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).

(11) 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).

(12) 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).

(13) 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).

| 2 | Agricultural holding benefits from an exemption specified in GAEC. |

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