Commission Implementing Regulation (EU) 2024/2746 of 25 October 2024 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up the Farm Sustainability Data Network and repealing Commission Implementing Regulation (EU) 2015/220

Equivalent headings for the application of SOCs	Equivalent headings for the application of SOCs	Equivalent headings for the application of SOCs	Equivalent headings for the application of SOCs	Equivalent headings for the application of SOCs
IFS code	IFS label	SOC code	SOC heading	FSDN farm return (Annex VIII to this Regulation)
I. Crops	I. Crops	I. Crops	I. Crops	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	Triticale	SOC_CLND010_011_012	Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)	10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)
CLND011	Sorghum	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.)
CLND012	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. – of which: Field peas, beans and sweet lupins
CLND017	Potatoes (including seed potatoes)	SOC_CLND017	Potatoes (including seed potatoes)	10300. Potatoes (including early potatoes and seed potatoes)
CLND018	Sugar beet (excluding seed)	SOC_CLND018	Sugar beet (excluding seed)	10400. Sugar beet (excluding seed)
CLND019	Other root crops n.e.c.	SOC_CLND019	Other root crops n.e.c.	10500. Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops n.e.c.
CLND022	Rape and turnip rape seeds	SOC_CLND022	Rape and turnip rape seeds	10604. Rape and turnip rape seeds
CLND023	Sunflower seed	SOC_CLND023	Sunflower seed	10605. Sunflower seed
CLND024	Soya	SOC_CLND024	Soya	10606. Soya
CLND025	Oil flax (Linseed)	SOC_CLND025	Oil flax (Linseed)	10607. Oil flax (Linseed)
CLND026	Other oilseed crops n.e.c.	SOC_CLND026	Other oilseed crops n.e.c.	10608. Other oil seed crops n.e.c
CLND028	Fibre flax	SOC_CLND028	Fibre flax	10609. Fibre flax
CLND029	Hemp	SOC_CLND029	Hemp	10610. Hemp
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	Energy crops n.e.c.	SOC_CLND035_036	Energy and other industrial crops n.e.c.	10613. Sugar cane
CLND036	Other industrial crops n.e.c.	SOC_CLND035_036	Energy and other industrial crops n.e.c.	10690. Energy and other industrial crops n.e.c.
CLND037	Plants harvested green from arable land	SOC_CLND037	Plants harvested green from arable land
CLND038	Temporary grasses and grazings	SOC_CLND038	Temporary grasses and grazings	10910. Temporary grasses and grazings
CLND039	Leguminous plants harvested green	SOC_CLND039	Leguminous plants harvested green	10922. Leguminous plants harvested green
CLND040	Green maize	SOC_CLND040	Green maize	10921. Green maize
CLND041	Other cereals harvested green (excluding green maize)	SOC_CLND041_042	Other plants and cereals (excluding maize) harvested green n.e.c.	10923. Other plants and cereals (excluding green maize) harvested green n.e.c.
CLND042	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) - outdoor
CLND047	Seeds and seedlings	SOC_CLND047	Seeds and seedlings	11000. Arable land seed and seedlings
CLND048	Other arable land crops n.e.c.	SOC_CLND048_083	Other arable land crops n.e.c. including under glass or high accessible cover	11100. Other arable land crops n.e.c. including under glass or high accessible cover
CLND083	Other arable land crops under glass or high accessible cover	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)
CLND064	Grapes for wines with protected designation of origin (PDO)	SOC_CLND064	Grapes for wines 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)
CLND065	Grapes for wines with protected geographical indication (PGI)	SOC_CLND065	Grapes for wines 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
CLND066	Grapes for other wines n.e.c. (without PDO/PGI)	SOC_CLND066	Grapes for other wines n.e.c. (without PDO/PGI)	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)
		SOC_CLND069B	Normally producing olives for oil production	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. – of which Christmas trees
CLND073	Kitchen gardens	SOC_CLND073_085	Kitchen gardens and other UAA under glass or high accessible cover n.e.c.	20000. Kitchen gardens
CLND085	Other UAA under glass or high accessible cover n.e.c.	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	Fresh vegetables (including melons) and strawberries under glass or high accessible cover	SOC_CLND081	Fresh vegetables (including melons) and strawberries under glass or high accessible cover	10720. Fresh vegetables (including melons) and strawberries under glass or high accessible cover
CLND082	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover	SOC_CLND082	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover	10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover
CLND084	Permanent crops under glass or high accessible cover	SOC_CLND084	Permanent crops under glass or high accessible cover	40700. Permanent crops under glass or high accessible cover
II  Livestock	II  Livestock	II  Livestock	II  Livestock	II  Livestock
CLVS001	Bovine animals less than 1 year old	SOC_CLVS001	Bovine animals less than 1 year old	210. Bovine animals less than 1 year old
CLVS003	Male bovine animals, 1 to less than 2 years old	SOC_CLVS003	Male bovine animals, 1 to less than 2 years old	220. Male bovine animals, 1 to less than 2 years old
CLVS004	Heifers, 1 to less than 2 years old	SOC_CLVS004	Heifers, 1 to less than 2 years old	230. Heifers, 1 to less than 2 years old
CLVS005	Male bovine animals, 2 years old and over	SOC_CLVS005	Male bovine animals, 2 years old and over	240. Male bovine animals, 2 years old and over
CLVS007	Heifers, 2 years old and over	SOC_CLVS007	Heifers, 2 years old and over	251. Breeding heifers
CLVS007	Heifers, 2 years old and over	SOC_CLVS007	Heifers, 2 years old and over	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
CLVS020		SOC_CLVS020	Other pigs	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

2.2.   Codes regrouping several variables included in IFS 2020:

P45.	Bovine, dairy = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)
P46.	Bovine = P45 (Bovine, dairy) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)
GL	Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)

If GL = 0 THEN

FCP1	Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
FCP4	Forage for grazing livestock = 0
AND
P17	Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)

If GL > 0 THEN

FCP1	Forage for sale = 0
AND
FCP4	Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
P17	Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))
---	---
P151.
P15.
P16.
P51.
P52.
P1.
P2.
P3.
P4.
P5.

3. TYPES OF FARMING AS REFERRED TO IN PART 1

Specialist holdings — crops

General type of farming	Principal type of farming	Particular types of farming specialisations
1. Specialist field crops	15. Specialist cereals, oilseeds and protein crops	151. Specialist cereals (other than rice), oilseeds and protein crops 152. Specialist rice 153. Cereals, oilseeds, protein crops and rice combined
	16. General field cropping	161. Specialist root crops 162. Cereals, oilseeds, protein crops and root crops combined 163. Specialist field vegetables 164. Specialist tobacco 165. Specialist cotton 166. Various field crops combined
2. Specialist horticulture	21. Specialist horticulture indoor	211. Specialist vegetables indoor 212. Specialist flowers and ornamentals indoor 213. Mixed horticulture indoor specialist
	22. Specialist horticulture outdoor	221. Specialist vegetables outdoor 222. Specialist flowers and ornamentals outdoor 223. Mixed horticulture outdoor specialist
	23. Other horticulture	231. Specialist mushrooms 232. Specialist nurseries 233. Various horticulture
3. Specialist permanent crops	35. Specialist vineyards	351. Specialist quality wine 352. Specialist wine other than quality wine 353. Specialist table grapes 354. Other vineyards
	36. Specialist fruit and citrus fruit	361. Specialist fruit (other than citrus, tropical and subtropical fruits and nuts) 362. Specialist citrus fruit 363. Specialist nuts 364. Specialist tropical and subtropical fruits 365. Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production
	37. Specialist olives	370. Specialist olives
	38. Various permanent crops combined	380. Various permanent crops combined

Specialist holdings — animal production

General type of farming	Principal type of farming	Particular types of farming specialisations
4. Specialist grazing livestock	45. Specialist dairy	450. Specialist dairy
	46. Specialist cattle — rearing and fattening	460. Specialist cattle — rearing and fattening
	47. Cattle — dairy, rearing and fattening combined	470. Cattle — dairy, rearing and fattening combined
	48. Sheep, goats and other grazing livestock	481. Specialist sheep 482. Sheep and cattle combined 483. Specialist goats 484. Various grazing livestock
5. Specialist granivores	51. Specialist pigs	511. Specialist pig rearing 512. Specialist pig fattening 513. Pig rearing and fattening combined
	52. Specialist poultry	521. Specialist laying hens 522. Specialist poultry-meat 523. Laying hens and poultry-meat combined
	53. Various granivores combined	530. Various granivores combined

Mixed holdings

General type of farming	Principal type of farming	Particular types of farming specialisations
6. Mixed cropping	61. Mixed cropping	611. Horticulture and permanent crops combined 612. Field crops and horticulture combined 613. Field crops and vineyards combined 614. Field crops and permanent crops combined 615. Mixed cropping, mainly field crops 616. Other mixed cropping
7. Mixed livestock	73. Mixed livestock, mainly grazing livestock	731. Mixed livestock, mainly dairy 732. Mixed livestock, mainly non-dairy grazing livestock
	74. Mixed livestock, mainly granivores	741. Mixed livestock: granivores and dairy 742. Mixed livestock: granivores and non-dairy grazing livestock
8. Mixed crops — livestock	83. Field crops — grazing livestock combined	831. Field crops combined with dairy 832. Dairy combined with field crops 833. Field crops combined with non-dairy grazing livestock 834. Non-dairy grazing livestock combined with field crops
	84. Various crops and livestock combined	841. Field crops and granivores combined 842. Permanent crops and grazing livestock combined 843. Apiculture 844. Various mixed crops and livestock
9. Non-classified holdings	99. Non-classified holdings	999. Non-classified holdings

ANNEX V

Economic size of holdings and economic size classes referred to in Article 5

1. ECONOMIC SIZE OF THE HOLDING

The economic size of a holding is measured as the total standard output of the holding expressed in EUR.

2. ECONOMIC SIZE CLASSES OF HOLDINGS

Holdings are classified by size classes, the limits of which are set out below.

Classes	Limits in EUR
I	less than 2 000
II	from 2 000 to 3 999
III	from 4 000 to 7 999
IV	from 8 000 to 14 999
V	from 15 000 to 24 999
VI	from 25 000 to 49 999
VII	from 50 000 to 99 999
VIII	from 100 000 to 249 999
IX	from 250 000 to 499 999
X	from 500 000 to 749 999
XI	from 750 000 to 999 999
XII	from 1 000 000 to 1 499 999
XIII	from 1 500 000 to 2 999 999
XIV	3 000 000 and more

Size classes II and III; III and IV; IV and V; III to V; VI and VII; VIII and IX; X and XI; XII to XIV; or X to XIV can be grouped together.

ANNEX VI

Standard Output Coefficients (SOCs) referred to in Article 6

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 Regulation. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Delegated Regulation (EU) 2024/1417 ([^E0002]).

• (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 FSDN, 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 2.1. 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 FSDN. 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 ([^E0003]). 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 of the European Parliament and of the Council ([^E0004]).

• (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:
• (a) either by renewing the basic data in a manner similar to that specified in point (a),
• (b) 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) 2024/1417.

4. EXECUTION

The Member States are responsible, in accordance with 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, as appropriate. Member States shall transmit the data and metadata to the Commission using a technical format specified by the Commission (Eurostat). The data and metadata shall be provided to the Commission (Eurostat) through the single entry point services. At the request of the Commission, Member States shall provide explanations on calculations of the SOC to be used by the Commission to ensure coherence of the SOC calculation methodology throughout the Union and to propose adjustments to that calculation methodology.

5. TREATMENT OF SPECIAL CASES

The following specific 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 i.e. it corresponds to the difference between the value of the animal when it leaves the category and its value when it enters 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

Other gainful activities directly related to the holding referred to in Article 7

1. DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED TO THE HOLDING

The gainful activities directly related to the holding other than the agricultural activities of the holding comprise all activities other than farm work, directly related to the holding and having an economic impact on the holding. Those are activities where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holdings are used.

Gainful activities for these purposes mean active work; pure financial investments are excluded. Renting out the land or other agricultural resources of the farm for diverse activities without being further involved in these activities is not considered as an OGA but as part of the agricultural activity of the holding.

All processing of farm products is considered as OGA unless the processing is regarded as a part of an agricultural activity. Wine and olive oil production are regarded as agricultural activities if the bought-in proportion of wine or olive oil is not significant.

All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing meat, making cheese, etc.

2. 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 ([^E0005]):

Image omitted; see official source

3. CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING

Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:

Classes	Percentage bands
I	From 0 % to 10 % (marginal share)
II	From more than 10 % to 50 % (medium share)
III	From more than 50 % to less than a 100 % (significant share)

ANNEX VIII

Definition of the variables, form and layout of the farm return and transmission frequencies referred to in Article 10

The data to be compiled is transmitted annually.

The data shall be compiled following an accountancy-based principle, which means to fill in FSDN data with the most updated and reliable information on a specific variable, derived firstly from a systematic and regular recording of transactions and activities of the farm, based primarily on its source documents (such as invoices, delivery/dispatch notes, soil or other laboratory analysis).

As set out in Article 4 of Regulation (EC) No 1217/2009, the information can be compiled from other data sources as well as using data compilation methods or innovative approaches for data sharing and compiling.

In case source documents or other data sources are not available, the information should be derived as much as possible from other available quantifications, which can include modelling results.

Other qualitative or quantitative information should be compiled based on standardised classifications.

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

..(.

With the conversion to FSDN, tables are indicated by a code based on the following rules:

• — tables codes with one digit: FADN tables existing before reporting year 2025.

• — tables codes with two digits: new FSDN tables introduced from reporting year 2025.

• — tables codes with three digits: new FSDN tables introduced from reporting year 2025 related to the same topic.

The order of the tables in Annex VIII to this Regulation reflects the order of the topics indicated in Annex -I of Regulation (EC) No 1217/2009.

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”;

• — 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”.

For tables, the first table shows the high-level matrix for groups and columns. The second table sets out the breakdown for categories where each category is represented by one or more codes and sub-codes.

The data in a farm return shall be provided in accordance with the following rules:

• — financial values: are expressed in monetary terms without VAT and without taking into account grants and subsidies ([^E0006]), which are recorded separately, in EUR or in national monetary units. However, for national currencies where the unit represents a low relative value compared to EUR, it may be agreed between the liaison agency of a Member State concerned and the Commission to express the values in hundreds or thousands of national currency units;

• — physical quantities: in quintals (1 q = 100 kg) except for 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 for 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: at least to two decimal places, except for poultry and rabbits, which are to be given in whole numbers, and bees which are to be expressed in number of occupied bee hives;

• — labour units: at least to two decimal places.

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

Table A

General information on the holding

Category of general information	Code (*)
---	---
Group of information	Group of information
ID	Identification of the holding
LO	Location of the holding
AI	Accounting information
TY	Typology
CL	Classes
OT	Other particulars of the holding
Code (*)	Description
---	---
10	Number of the holding
25	INSPIRE grid code
40	NUTS3
60	Type of accounting
70	Date of closure of accounts
80	National weight calculated by the Member State
90	Classification at the time of selection
100	Other gainful activities (OGA) directly related to the holding
110	Type of ownership/ economic objective
120	Legal status
130	Level of liability of the holder(s)
140	Organic farming
142	Year in which the farm started conversion to organic
145	Share of organic farming products
150	Protected Designation of Origin (PDO) / Protected Geographical Indication (PGI) / Traditional Speciality Guaranteed (TSG) / mountain product
151	Sectors with PDO/PGI /TSG/mountain product
160	Areas facing natural and other specific constraints
170	Altitude
190	Natura 2000 area
200	Water Framework Directive (2000/60/EC) area
210	Irrigation system
220	Livestock unit grazing days on common land
230	Member of Producer Organisations (POs)
231	Economic relevance of Producer Organisations (POs) to the farm
232	Number of members of Producer Organisations (POs)
240	Participation in mutual funds
241	Compensation of losses

A.ID.   Identification of the holding

A number is assigned to each returning holding when it is selected for the first time. The holding retains this number for the duration of its inclusion in the FSDN network. A number once assigned shall not be allotted to another holding.

However, where the holding undergoes a fundamental change, and, in particular, where this change is the result of a subdivision into two separate holdings or of a merger with another holding, it may be considered as a new holding. In this case a new number shall be assigned to it. A change in the type of farming practised on the holding does not require an assignment of a new number. Where confusion with any other returning holding may result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number shall be changed. A table showing the equivalence of old and new numbers is to be forwarded to the Commission by the Member State concerned.

The holding number comprises three groups of indications as follows:

A.ID.10.R. FSDN 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 shall be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by the Commission (Eurostat) in cooperation with the national institutes for statistics.

In any case, the Member State concerned shall 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 INSPIRE grid code and the code of the NUTS level 3 territorial units.

A.LO.25.GR. The cell code of the 1 km INSPIRE Statistical Units Grid for pan-European usage, as established by Commission Regulation (EU) No 1089/2010 ([^E0007]) where the farm is located. This code shall be used only for transmission purposes.

For data dissemination purposes, in addition to the normal disclosure control mechanisms for tabular data, nested grids shall be used to ensure that there are more than 15 agricultural holdings in the grid or within a NUTS administrative unit.

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 shall be given.

A.AI.   Accounting information

A.AI.60.C. Type of accounting: an indication shall be given on the type of accounting that the farm keeps. The following code numbers shall 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 shall be given.

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 reporting 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 reporting 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 ([^E0008]) 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 shall be given. The following code numbers shall be used:

• 1 family farm: the holding uses the labour and capital of the holder(s)/manager(s) and his/her family and they are the beneficiaries of the economic activity

• 2 partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership

• 3 company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The holding is owned by the company

• 4 company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company

A.CL.120.C. Legal status: an indication shall 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 shall 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 shall be given whether the holding applies organic production methods, within the meaning of Regulation (EU) No 2018/848 of the European Parliament and of the Council ([^E0009]), 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

• 3 the holding applies both organic and other production methods

• 4 the holding is converting to organic production methods

A.CL.142.DT. Year in which the farm started the conversion to organic: year is to be given in in format “YYYY”.

A.CL.145.C. Share of organic farming products sold as organic in certified farms: in case a holding is certified for organic farming, to be provided as a percentage band indicating the share of sales in monetary values of products sold as organic on the total farm sales. The following code numbers are to be used:

• 1 0 %

• 2 > 0 to ≤ 25 %

• 3 > 25 % to ≤ 50 %

• 4 > 50 % to ≤ 75 %

• 5 > 75 % to < 100 %

• 6 100 %

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) 2024/1143 of the European Parliament and of the Council ([^E0010]). 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, and/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, and/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 and/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 account for the majority of production in that particular sector, the code for ‘not applicable’ is to be used. The following code numbers are to be used:

• 0 not applicable

• 31 cereals

• 32 oilseeds and protein crops

• 33 fruits and vegetables (including citrus fruits, but excluding olives)

• 34 olives

• 35 vineyards

• 36 beef

• 37 cow's milk

• 38 pigmeat

• 39 sheep and goats (milk and meat)

• 40 poultry meat

• 41 eggs

• 42 other sector

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 shall be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C shall 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 ([^E0011]). 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;

• 21 the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013;

• 22 the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013;

• 3 the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013.

A.CL.170.C. Altitude: The altitude is to 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;

• 3 the major part of the holding is located at > 600 m.

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 Directive 2009/147/EC of the European Parliament and of the Council ([^E0012]) and Council Directive 92/43/EEC ([^E0013]) (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 a Natura 2000 area;

• 2 the majority of the utilised agricultural area of the holding is situated in a Natura 2000 area.

A.CL.200.C. Water Framework 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 eligible for payments to compensate for disadvantages imposed by requirements resulting from the implementation of Directive 2000/60/EC of the European Parliament and of the Council ([^E0014]), as established by national CAP Strategic Plans pursuant to Article 72 of Regulation (EU) 2021/2115 ([^E0015]). 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 to compensate disadvantages imposed by requirements resulting from the implementation of Directive 2000/60/EC;

• 2 the majority of the utilised agricultural area of the holding is situated in an area eligible to payments to compensate disadvantages imposed by requirements resulting from the implementation of 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 used on the farm in the reporting year:

• 0 not applicable (when no irrigation occurred on the farm)

• 1 surface

• 2 sprinkler

• 3 drip

• 4 other

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

A.OT.230.C Member of Producer Organisations (POs): Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the 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” mean any type of entity that has been formed at 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 and investments costs and/or, a member of a producer organisation to market the farm’s products such as:

• 31 Cereals

• 32 oilseeds and protein crops

• 33 fruits and vegetables (including citrus fruits, but excluding olives)

• 34 olives

• 35 vineyards

• 36 beef

• 37 cow’s milk

• 38 pigmeat

• 39 sheep and goats (milk and meat)

• 40 poultry meat

• 41 eggs

• 42 other sector.

A.OT.231.C Economic relevance of Producer Organisations (POs) to the farm: Indication of the share of the farm’s overall production (total sales), in terms of value, that is marketed through the producer organisations.

• 1 ≥ 0 to ≤ 10 % (marginal share)

• 2 > 10 % to ≤ 50 % (medium share)

• 3 > 50 % to ≤ 100 % (significant share)

A.OT.232.C Number of members of Producer Organisations (POs): Indication of the size of the main PO of which the farm (farm holder(s) or manager(s)) is a member. The ‘main PO’ is the PO that markets most of the farm’s production (in terms of value).

• 1 PO has less than 10 members

• 2 PO has 10 to 19 members

• 3 PO has 20 to 49 members

• 4 PO has 50 to 99 members

• 5 PO has 100 to 499 members

• 6 PO has 500 to 999 members

• 7 PO has 1 000 members (or more)

Germany is exempt from submitting data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C for the reporting year 2026.

A.OT.240.C Participation in mutual funds: An indication is to be provided on whether the farmer participates in a mutual fund. A mutual fund is a scheme accredited by a Member State in accordance with its national law for affiliated farmers to insure themselves, whereby compensation payments are made to affiliated farmers who experience economic losses. The establishment of mutual funds can be encouraged by different kinds of public support, among them: i) contribution to start-up capital; ii) governmental allowances to annual contributions to the fund, including by farmers; iii) compensation of payments made to farmers; iv) fiscal incentives to the deposits of funds. An example of public support for mutual funds can be found in Article 76(3), point (b), of Regulation (EU) 2021/2115, according to which Member States may grant financial contributions to mutual funds, including for the administrative cost of setting up.

The following code numbers are to be used:

• 0 No, the farmer does not participate in any mutual fund.

• 1 Yes, the farmer participates in a mutual fund.

A.OT.241.C Compensation of losses: An indication is to be provided whether the farmer filed an application for compensation of losses due to extreme events inside or outside the insurance schemes for which the costs of insurance premiums are recorded in Table H under codes 5051 and/or 5055 . Compensation outside the insurance schemes may be relevant either because the farmer is not insured or because the farmer’s insurance does not cover the damage. If no such costs are recorded in Table H, it means that the application for compensation of losses due to extreme events was filed under ex-post crisis support schemes such as CAP agricultural reserve, EU Solidarity Fund, State aid, etc.

The following code numbers are to be used:

• 0 No

• 1 Yes, under an insurance contract

• 2 Yes, under a public ex-post crisis support schemes

• 3 Yes, both.

COLUMNS IN TABLE A

Column R refers to the FSDN division, column S to the subdivision, column H to the serial number of the holding, column GR to the INSPIRE Statistical Units Grid, column N to the NUTS, column DT to the date, column W to the weight of the farm, column TF to the type of farming, column ES to the economic size class, and column C to the code.

Table B

Type of occupation

Category of Utilised agricultural area (UAA)	Category of Utilised agricultural area (UAA)	Code (*)
Group of information	Group of information	Utilised Agricultural Area
		A
UO	UAA for owner farming
UT	UAA for tenant farming
US	UAA for sharecropping or other modes
Code (*)	Description of categories	Group
---	---	---
10	UAA for owner farming	UO
20	Rented UAA	UT
30	Sharecropped UAA	US

Land of holdings held in common by two or more partners is to be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.

Utilised agricultural area (UAA) is the total area consisting of arable land, permanent grassland, permanent crops and kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not to be included.

The following groups of information and categories shall be used:

B.UO.   UAA for owner farming

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

B.UT.   UAA for tenant farming

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

Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the purchase of standing crops is to be provided in table H under codes 2020 to 2040 (purchased feedstuffs) in the case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops (products which are usually marketed). Marketable crops bought standing are to be provided without specifying the area in question (table H).

Land rented for less than one year on an occasional basis and the production thereof is to be treated in a similar way as land the harvest of which is bought as a standing crop.

B.US.   UAA for sharecropping or other modes

B.US.30.A UAA (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour

Structure of the table

Table C	Table C
Labour	Labour
Category of labour	Code (*)
---	---
Group of information	Group of information
Group of information	Group of information
Group of information	Group of information
Group of information	Group of information
UR	Unpaid regular
UC	Unpaid non-regular
PR	Paid regular
PC	Paid non-regular
EX	External
Code(*)	Description
---	---
10	Holder(s)/manager(s)
10
20	Holder(s)/not manager(s)
30	Manager(s)/not holder(s)
50	Other
60	Non-regular workers
70	Paid manager(s)
80	External workers

The term ‘labour’ includes all persons who have been engaged on work on the farm during the reporting year. However, some data are to be provided also for persons who have done this work on behalf of another person or undertaking (external workers whose costs are included in table H under code 1020 ).

In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages are specified in the farm return.

Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the supply of machinery). When the exchange of services is on a limited scale, nothing is to be indicated in the farm return (in the above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the following:

• (a) assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L code 2010 ‘Contractual work’) and as a cost (table H code 1010 ‘Wages and social security’);

• (b) assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H code 1020 ‘Contract work and machinery hire’).

The following groups of information and categories of labour are to be distinguished:

C.UR.   Unpaid regular labour

Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the reporting year participated (outside normal holidays) for at least a whole day of each week.

A person employed regularly on a farm, but engaged for a limited period in the reporting year due to special reasons, is nevertheless entered (for the number of hours worked) as regular labour.

The following cases or similar ones may arise:

• (a) special production conditions on the farm for which labour is not required throughout the year: e.g. olive or wine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;

• (b) absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;

• (c) joining or leaving the holding;

• (d) total cessation of work on the holding due to accidental causes (flood, fire, etc.).

There are the following categories:

C.UR.10.   Holder(s)/manager(s)

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.UR.20.   Holder(s)/not manager(s)

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

C.UR.30.   Manager(s)/not holder(s)

Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.

C.UR.50.   Other unpaid regular labour

Regular unpaid labour not included in the preceding categories also includes foreman and sub-managers not responsible for management of the whole farm.

C.UC.   Unpaid non-regular labour

C.UC.60. Unpaid labour which has not worked regularly on the holding during the reporting year is aggregated under this category.

C.PR.   Paid regular labour

Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the reporting 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.10.   Holder(s)/manager(s)

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.PR.20.   Holder(s)/not manager(s)

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

C.PR.70.   Paid manager(s)

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

C.PR.50.   Other paid regular labour

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 non-regular labour

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

C.EX   External

C.EX.80.   External workers

Workers recruited via third parties (e.g., temporary employment agencies). External workers are not part of the farm’s payroll; nevertheless, they are managed by the holder/manager. These workers may be regular or non-regular.

COLUMNS IN TABLE C

Number of persons (column P)

The number of persons shall be indicated for all groups of categories 50, 60 and 80.

Gender (column G)