Commission Regulation (EC) No 868/2008 of 3 September 2008 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings
Modified by
- Commission Regulation (EC) No 781/2009of 27 August 2009amending Regulation (EC) No 868/2008 on farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings, 32009R0781, August 28, 2009
- Commission Implementing Regulation (EU) No 385/2012of 30 April 2012on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings, 32012R0385, May 15, 2012
Heading number and description | Serial number |
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1 | |
2 | |
3 | |
"Unused" | 4-5 |
6 | |
"Unused" | 7-16 |
17 | |
18 | |
"Unused" | 19 |
20 | |
"Unused" | 21 |
"Unused" | 22 |
"Unused" | 23-30 |
31 | |
32 | |
33 | |
34 | |
35 | |
36 | |
37 | |
38 | |
39 | |
40 | |
41 | |
42 | |
43 | |
44 | |
45 | |
46 | |
47 |
Heading number and description | Serial number |
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48 | |
49 | |
50 |
Heading number and description | Year of birth | Number of annual work units | ||
---|---|---|---|---|
(1) | (2) | (3) | (4) | |
51 | 52 | 53 | 54 | |
55 | 56 | 57 | 58 | |
59 | 60 | 61 | 62 | |
63 | 64 | 65 | 66 | |
67 | 68 | 69 | 70 | |
71 | — | 72 | 73 | |
74 | — | 75 | 76 | |
— | — | — | 77 | |
— | 78 | 79 | 80 | |
— | — | 81 | 82 | |
— | — | — | 83 |
Heading number and description | Opening valuation | Closing valuation | Average number | ||
---|---|---|---|---|---|
Number | Value | Number | Value | ||
(1) | (2) | (3) | (4) | (5) | |
86 | 87 | 88 | 89 | 90 | |
91 | 92 | 93 | 94 | 95 | |
96 | 97 | 98 | 99 | 100 | |
101 | 102 | 103 | 104 | 105 | |
106 | 107 | 108 | 109 | 110 | |
111 | 112 | 113 | 114 | 115 | |
116 | 117 | 118 | 119 | 120 | |
121 | 122 | 123 | 124 | 125 | |
126 | 127 | 128 | 129 | 130 | |
131 | 132 | 133 | 134 | 135 | |
136 | 137 | 138 | 139 | 140 | |
141 | 142 | 143 | 144 | 145 | |
146 | 147 | 148 | 149 | 150 | |
151 | 152 | 153 | 154 | 155 | |
156 | 157 | 158 | 159 | 160 | |
161 | 162 | 163 | 164 | 165 | |
166 | 167 | 168 | 169 | 170 | |
171 | 172 | 173 | 174 | 175 | |
176 | 177 | 178 | 179 | 180 | |
181 | 182 | 183 | 184 | 185 | |
186 | 187 | 188 | 189 | 190 | |
191 | 192 | 193 | 194 | 195 | |
196 | 197 | 198 | 199 | 200 | |
201 | 202 | 203 | 204 | 205 | |
206 | 207 | 208 | 209 | 210 | |
211 | 212 | 213 | 214 | 215 | |
216 | 217 | 218 | 219 | 220 | |
221 | 222 | 223 | 224 | 225 | |
— | 227 | — | 229 | — |
Heading number and description | Purchases of animals | Sales of animals | Farmhouse consumption and benefits in kind |
---|---|---|---|
(1) | (2) | (3) | |
231 | 232 | 233 | |
234 | 235 | 236 | |
237 | 238 | 239 | |
240 | 241 | 242 | |
243 | 244 | 245 | |
246 | 247 | 248 | |
249 | 250 | 251 | |
252 | 253 | 254 |
Heading number and description | Serial number |
---|---|
259 | |
260 | |
261 | |
262 | |
263 | |
264 | |
265 | |
266 | |
267 | |
268 | |
269 | |
270 | |
271 | |
272 | |
273 | |
274 | |
275 | |
276 | |
277 | |
278 | |
279 | |
280 | |
281 | |
282 | |
283 | |
284 | |
285 | |
286 | |
287 | |
288 | |
289 | |
290 | |
291 | |
292 | |
293 |
Heading number and description | Unused | Opening valuation | Investment | Sales | Depreciation | Closing valuation | ||
---|---|---|---|---|---|---|---|---|
Before deduction of subsidies | Subsidies | |||||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | |
294 | 295 | 296 | 297 | 298 | 299 | 300 | 301 | |
302 | 303 | 304 | 305 | 306 | 307 | 308 | 309 | |
310 | 311 | 312 | 313 | 314 | 315 | 316 | 317 | |
318 | 319 | 320 | 321 | 322 | 323 | 324 | 325 | |
326 | 327 | 328 | 329 | 330 | 331 | 332 | 333 | |
334 | 335 | 336 | 337 | 338 | 339 | 340 | 341 | |
342 | 343 | 344 | 345 | 346 | 347 | 348 | 349 | |
350 | 351 | 352 | 353 | 354 | 355 | 356 | 357 | |
358 | 359 | 360 | 361 | 362 | 363 | 364 | 365 | |
366 | 367 | 368 | 369 | 370 | 371 | 372 | 373 |
Heading number and description | Opening valuation | Closing valuation | ||||||
---|---|---|---|---|---|---|---|---|
Total | Of which for: | Total | Of which for: | |||||
Land and buildings | Other assets | Land and buildings | Other assets | |||||
Total | Of which land | Total | Of which land | |||||
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | |
374 | 375 | 376 | 377 | 378 | 379 | 380 | 381 | |
382 | 383 | 384 | 385 | 386 | 387 | 388 | 389 | |
390 | 391 | 392 | 393 | 394 | 395 | 396 | 397 |
Heading number and description | Serial number | |
---|---|---|
107. | VAT system | 400 |
Subdivision of the VAT system (Spain, France and Italy) | 401 | |
Headings 108 to 111 are to be filled only when an agricultural system or a similar system is applied | ||
108. | VAT on sales | 402 |
109. | VAT on purchases | 403 |
110. | VAT on investments | 404 |
111. | VAT refunded by tax authorities | 405 |
Heading number | Description | Code | Amount |
---|---|---|---|
112 | Grants and subsidies except those on costs and purchase of animals | — | 408 |
113 | Of which: | 409 | to … |
20 "open" codes corresponding to the categories defined in Annex II | … | 448 | |
114 | Grants and subsidies on costs | — | 449 |
115 | Of which: | 450 | to … |
10 "open" codes corresponding to the headings for the costs in question (headings 59 to 89) | … | 469 | |
116 | Grants and subsidies on the purchase of animals | — | 470 |
117 | Of which: | 471 | to … |
5 "open" codes corresponding to the headings for the categories of animals purchased (headings 51 to 58) | … | 480 | |
118 | Total grants and subsidies | — | 481 |
119 | "Unused" | — | 482 |
Differences from previous accounting years | — | 483 |
Area | Production for the accounting year | Opening valuation | Sales | Farmhouse consumption and benefits in kind | Closing valuation | Farm use | |||
---|---|---|---|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
488 | 489 | 490 | 491 | 492 | 493 | 494 | 495 | 496 | 497 |
498 | — | — | — | — | — | — | — | — | — |
— | — | — | — | — | — | — | — | — |
Quota or right | Type of data code | Opening valuation | Depreciation | Closing valuation | Quantity | ||||
---|---|---|---|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
xxx | Code 1 = asset-related entries | Unused | Code 1 = value of purchases | Code 1 = value of sales | Code 1 = value | Code 1 = value | Code 1 = value | Code 2 = value | |
Code 2 = income-related entries | Code 2 = payments for use | Code 2 = receipts for use | Code 2 = unused | Code 2 = unused | Code 2 = unused |
Number of basic units for payments | Total aid | ||||||||
---|---|---|---|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
xxx | Unused | Unused | Unused |
Number of animals purchased | Values of purchases | Number of animals sold | Values of sales | ||||||
---|---|---|---|---|---|---|---|---|---|
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
xxx | Unused | Unused | Unused |
either without VAT, or with VAT in the circumstances mentioned below (see headings 107 to 111).
in Table G the grants and subsidies to be entered are those received during the accounting year, including those received for investments made in previous accounting years, in Ttable J are recorded: all direct payments concerning production, areas or livestock are related to the current accounting year, even if not yet received, for rural development payments, only the amounts received during the accounting year,
in Table M, the direct payments recorded are related to areas or livestock present during the current accounting year, even if not yet received.
values: values in euro or in national monetary units without decimal points. However, for national currencies where the unit represents a low relative value compared to the euro, it may be agreed between the liaison agency of the Member State in question and the staff of the Commission which manages the Farm Accountancy Data Network, to express the values in hundreds or thousands of national currency units, physical quantities: in quintals (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, except in the case of mushrooms which will be expressed in square metres of total cropped area, average livestock numbers: to one decimal place, 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.
(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 (headings 20 or 21, 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 heading (in this example, heading 177 "Contract work for others, including hiring out of equipment") and as a cost (under heading 59 "Wages and social security"); (b) assistance given in the form of work is offset by services of a different 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 heading (in this example, heading 60 "Contract work and machinery hire").
(a) special production conditions on the farm for which labour is not required throughout the year: e.g. olive or vine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open; (b) absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.; (c) joining or leaving the holding; (d) total cessation of work on the holding due to accidental causes (flood, fire, etc.).
financial organisation and management (farm sales and purchases, bookkeeping, etc.), work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.), livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.), preparation of products for market, storage and processing on the farm, maintenance of buildings, machinery, equipment, hedges, ditches, etc., transport for the holding and carried out by the labour force of the holding, other work directly connected with farm work: forestry work on woodland included in the agricultural holding, work concerning tourism (maintenance of camping, sport or recreation grounds, riding facilities, letting of cottages, etc.) where these are ancillary to and overlap with the work of the holding to such an extent that it is in practice impossible to dissociate the tourism activities from the normal agricultural work of the holding (in this case the earnings and inputs relating to tourism are included under products (see heading 179) and farm inputs respectively), contract work for others where this is occasional and done with farm equipment (payment for this is included in the production of the holding).
work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.), work performed for the household of the holder or manager.
Number (column 1)Number of livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at that time. Value (column 2)Value of livestock belonging to the holding at the beginning of the accounting year, determined at current prices.
Number (column 3)Number of livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time. Value (column 4)Value of livestock belonging to the holding at the end of the accounting year, determined at current prices.
salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of a salary which does not correspond to actual work done (e.g. absence from work due to an accident, vocational training, etc.), salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.), bonuses for productivity or qualifications, gifts, gratuities, share of profits, other expenditure associated with labour (recruitment expenses), social security payments incumbent upon the employer and those paid by him on behalf of and instead of the employee, occupational accident insurance.
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 heading 75 "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 heading 62 "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 headings (headings 61 "Current upkeep of machinery and equipment" and 62 "Motor fuels and lubricants").
62. "Motor fuels and lubricants". 80. "Heating fuels".
(a) stocks: products of the holding and supplies in store; (b) other circulating capital: value of cultivations not yet harvested (limited to the value of fertilisers, soil improvers, seeds and seedlings used for the growing crop, excluding seedlings for permanent crops), shares of agricultural holdings (shares in cooperative or other organisations whose services are used by the holding), receivables: amounts receivable in the short term in respect of sales of produce or fixed assets or the provision of services, sums paid in advance for goods and services,
cash balances (in hand, at the bank, in postal giro account) necessary for running the holding.
for assets which are not subject to depreciation, it is equal to the replacement value, for assets subject to depreciation it is determined according to the period of depreciation still to run and on the basis of the replacement value (including any major repairs already done).
Depreciation of plantations The cost of young trees and bushes for a new plantation represents a capital asset subject to depreciation. Only plantations which are the property of the holder (irrespective of the type of occupancy of the land) are subject to depreciation. Depreciation of farm buildings, fixed equipment and land improvements Depreciation of buildings, fixed equipment (including glasshouses and frames) and land improvements belonging to the holder, irrespective of the type of occupancy of the land. Depreciation of machinery and equipment Machinery and equipment subject to depreciation are defined as that having a value exceeding EUR 300 when new. The depreciation of minor equipment of lower value should not be calculated; purchases of such equipment are to be treated directly as costs for the accounting year (heading 61 "Current upkeep of machinery and equipment"). Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this heading, either as an integral part of the machinery or equipment depreciation, which, as appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by spreading the cost of the major repairs over several successive years. The amount of annual depreciation should be calculated according to the linear or diminishing balance method. The rate of depreciation is determined by various factors, which depend for the most part on the particular conditions of the region and of the production in question (amount of use in each year) but also on technical progress. In view of the resulting differences in depreciation from one region to another, and even from one holding to another, accountancy offices may choose rates for each item of machinery or equipment appropriate to the region or holding, the aim being to keep as closely as possible to the actual depreciation in value of the machinery.
loans for land and buildings (columns 2 and 6), of which: loans for the purchase of land (columns 3 and 7), loans for other assets (columns 4 and 8).
either exclusive of VAT; this method should be applied for all holdings subject to the normal VAT system, or inclusive of VAT. The Member States in which this method is used should provide annually, with the computer media containing the year’s accounting data, a list of VAT rates applied during the year for each item of the farm return.
Régime normal obligatoire | 1 |
Régime normal sur option | 2 |
Régime agricole | 3 |
Exempt | 1 |
Registered | 2 |
Registered | 1 |
Moms (= normal) | 1 |
Pauschalierender Betrieb | 1 |
Optierender Betrieb | 2 |
Getränke erzeugender Betrieb | 3 |
Betrieb mit Kleinumsatz | 4 |
Normal | 1 |
Special | 2 |
Agricultural | 1 |
Registered (= normal) | 2 |
Normal system | 1 |
Agricultural system | 2 |
Normal system | 1 |
Simplified system | 2 |
Agricultural system | 3 |
TVA sur option avec autorisation pour animaux vivants | 2 |
Remboursement forfaitaire | 3 |
Regime esonerato | 1 |
Regime speciale agricolo | 2 |
Regime normale | 3 |
Normal | 1 |
Agricultural | 2 |
VAT not applicable | 3 |
Normal | 1 |
Agricultural | 2 |
Normal | 1 |
Special | 2 |
Régime normal obligatoire | 1 |
Régime normal sur option | 2 |
Régime forfaitaire de l’agriculture | 3 |
Normal | 1 |
Agricultural | 2 |
Normal | 1 |
Algemene regeling verplicht | 1 |
Algemene regeling op aanvraag | 2 |
Landbouwregeling | 3 |
Pauschalierender Betrieb | 1 |
Optierender Betrieb | 2 |
Normal | 1 |
Agricultural | 2 |
Agricultural system | 1 |
Normal system | 2 |
Normal | 1 |
Special | 2 |
Small holdings | 3 |
Normal | 1 |
Agricultural | 2 |
Registered | 1 |
Exempt | 2 |
Normal system | 1 |
Normal system | 1 |
Exempt | 1 |
Registered | 2 |
Serial number 401 | |
---|---|
Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding | |
Sans TVA obligatoire sur activités connexes | 0 |
Avec TVA obligatoire sur activités connexes | 1 |
VAT system for farm tourism (agriturismo) as secondary activity | |
Regime speciale agriturismo | 1 |
Regime normale agriturismo | 2 |
HUNGARY | Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding |
POLAND | Enter VAT system code (those used for serial number 400) for the minority system where two systems are in force on the holding |
Code 600 refers to the protein crop premium, based on Regulation (EC) No 73/2009. This amount is to be registered also in Table M, Code 670 refers to aid under the single payment scheme, based on Regulation (EC) No 73/2009. This total amount and the details are to be registered also in Table M, Code 680 refers to aid under the single area payment scheme, based on Regulation (EC) No 73/2009. This total amount is to be registered also in Table M, Code 700 refers to the total of direct payments for beef and veal, based on Regulation (EC) No 73/2009. This total amount and the details are to be registered also in Table M, Code 800 refers to agri-environment and animal welfare payments, based on Regulation (EC) No 1698/2005, Code 810 refers to Natura 2000 payments based on Regulation (EC) No 1698/2005 and payments linked to Directive 2000/60/EC, Code 820 refers to natural handicap payments in mountain areas and payments in other areas with handicaps, based on Regulation (EC) No 1698/2005, Code 830 refers to support provided for meeting standards based on Community legislation, according to Regulation (EC) No 1698/2005, Code 835 refers to support for the costs of using advisory services, based on Regulation (EC) No 1698/2005, Code 840 refers to support for the participation of farmers in food quality schemes, based on Regulation (EC) No 1698/2005, Code 900 refers to support granted for the first afforestation of agricultural land, based on Regulation (EC) No 1698/2005, Code 910 refers to other support to forestry (Natura 2000 payments, forest-environment payments, restoring forestry potential and introducing prevention actions), based on Regulation (EC) No 1698/2005, Code 921 refers to support to the dairy sector, based on Article 68(1) points (a) and (b) of Regulation (EC) No 73/2009, Code 922 refers to support to the beef sector, based on Article 68(1) points (a) and (b) of Regulation (EC) No 73/2009, Code 923 refers to support the sheep and goat sector, based Article 68(1) points (a) and (b) of Regulation (EC) No 73/2009, Code 924 refers to support to the rice sector, based on Article 68(1) points (a) and (b) of Regulation (EC) No 73/2009, Code 925 refers to support to other crops, based on Article 68(1) point (a) of Regulation (EC) No 73/2009, Code 926 refers to support to other animals, based on Article 68(1) point (a) of Regulation (EC) No 73/2009, Code 927 refers to other support based on Article 68 of Regulation (EC) No 73/2009 which is not covered by Codes 921 to 926 or 928, Code 951 refers to grants and subsidies to animal production not included in the codes presented above, Code 952 refers to grants and subsidies to crops not included in the codes presented above, Code 953 refers to grants and subsidies to rural development not included in the codes presented above, Code 998 includes disaster payments, compensation from public authorities for loss of production or means of production. (For private insurance compensation heading 181 in Table K is used), Code 999 includes grants and subsidies of exceptional character (e.g. agri-monetary compensation). Taking into account their exceptional character, these payments are registered on a cash basis, Codes 1052 and 2052 refer to compensations for the cessation of milk production. Annual payments are to be registered under 1052, lump sum payments under 2052, Code 950 is to be used for general subsidies that cannot be allocated to any activity or cannot be registered under any of the above codes.
1. According to cost category (codes to be used: 59 to 82, 84, 85, 87 and 89) 2. Specific codes indicated in the following list: Code 928 refers to support based on Article 68(1) point (d) of Regulation (EC) No 73/2009.
360. Peas, field beans and sweet lupins 361. Lentils, chickpeas and vetches 330. Other protein crops
362. Potatoes for starch 363. Other potatoes
331. Rape 332. Sunflower 333. Soya 364. Flax other than fibre flax (if data available in the holding’s accounts) 334. Other (including flax other than fibre flax, if not recorded under subheading 364, castor-oil plant, safflower, sesame, groundnuts, mustard, poppy and other oil seed crops)
365. Flue-cured (varieties included: Virginia, Virginia D and hybrids thereof and Bright) 366. Light air-cured (varieties included: Burley, Badischer Burley and hybrids thereof, and Maryland) 367. Dark air-cured (varieties included: Badischer Geudertheimer, Pereg, Korso, Paraguay and hybrids thereof, Dragon Vert and hybrids thereof, Philippin, Petit Grammont (Flobecq), Semois, Appelterre, Nijkerk, Misionero and hybrids thereof, Rio Grande and hybrids thereof, Forchheimer Havanna Iic, Nostrano del Brenta, Resistente 142, Goyano, Hybrids of Geudertheimer, Beneventano, Brasile Selvaggio and similar varieties, Fermented Burley and Havanna) 368. Fire-cured (varieties included: Kentucky and hybrids thereof, Moro di Cori and Salento) 369. Sun-cured (varieties included: Xanthi-Yaka, Perustitza, Samsun, Erzegovina and similar varieties, Myrodata Smyrnis, Trapezous and Phi I, Kaba Koulak (non-classic), Tsebelia and Mavra) 370. Basmas (varieties included: Basmas) 371. Katerini (varieties included: Katerini and similar varieties) 372. Kaba-Koulak (classic) (varieties included: Elassona, Myrodata Agrinion and Zychnomyrodata)
345. Medicinal plants, condiments, aromatics and spices, including tea, coffee and coffee chicory 346. Sugar cane 347. Cotton: production for the accounting year (column 5) is to be given by weight (100 kg) of seed cotton, i.e. of unginned fibre 373. Fibre flax (if data available in the holding’s accounts) 374. Hemp (if data available in the holding’s accounts) 348. Other industrial crops. Includes also fibre flax and hemp, if not recorded under headings 373 and 374
335. Cabbages, cauliflower, broccoli, etc. 336. Leaf vegetables (leek, spinach, lettuce, etc.) 337. Tomatoes 375. Sweetcorn (if data available in the holding’s accounts) 338. Vegetables grown for their fruit or their flowers, other than tomatoes (marrows and courgettes, aubergines, gherkins, globe artichokes, sweet peppers, etc.). Also sweetcorn, if not recorded under subheading 375 339. Vegetables grown for their roots, bulbs or tubers (except potatoes) 340. Leguminous vegetables (peas, beans, etc., except lentils and chickpeas) 341. Fruit of non-perennial plants (strawberries, melons, watermelons, pineapples, etc.)
342. Flower-bulbs, corms and tubers 343. Cut flowers and flower buds 344. Flowering plants and ornamental plants
326. Fodder maize 327. Other silage cereals 328. Other fodder plants
315. Fallow land without any subsidies 316. Fallow land subject to the payment of subsidies.
349. Pome fruit: apples, pears, etc., excluding raisins (subheading 291) and table grapes (subheading 285). 350. Stone fruit: plums, peaches, apricots, cherries, etc., excluding table olives (subheading 281). 351. Nuts: walnuts, hazelnuts, almonds, chestnuts, etc. 352. Small fruit and berries: red and white currants, raspberries, figs, etc. (not including strawberries, melons and pineapples: headings 136, 137 and 138) 353. Tropical and subtropical fruit: bananas, avocados, mangoes, papayas, etc.
354. Oranges 355. Tangerines, mandarins, clementines and similar small fruit 356. Lemons 357. Other citrus fruit
281. Table olives 282. Olives for oil production (sold in the form of fruit) 283. Olive oil 284. Olive by-products
285. Table grapes 286. Grapes for quality wine with protected designation of origin (PDO) 292. Grapes for quality wine with protected geographical indication (PGI) 293. Grapes for other wines 288. Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm 289. Quality wine with protected designation of origin (PDO) 294. Quality wine with protected geographical indication (PGI) 295. Other wines 291. Raisins 304. Vine by-products (marc, lees)
299. Straw 300. Sugar beet tops 301. Other by-products
307. Cattle under contract 308. Sheep and/or goats under contract 309. Pigs under contract 310. Poultry under contract 311. Other animals under contract
single crops, i.e. crops which are the only ones grown on a given area during the accounting year, mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product, of the crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground.
animal feed: the farm-gate value of the holding’s saleable products (products which are currently marketable) used during the year as animal feed. The holding’s straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. Milk suckled by calves is not included under farm use. The products concerned are valued at the "farm-gate" selling price, seeds: the farm-gate value of saleable farm products used as seed for crops during the accounting year.
401. Milk 402. Suckler cow premiums 404. Ewe and she-goat premiums 421. Sugar beet 422. Tobacco 423. Starch potatoes 441. Ammonia 442. Organic manure 470. Entitlements for payments under the single payment scheme (optional) 499. Other.
For code 1 in column 2: Amount paid for purchase of quotas or other rights. For code 2 in column 2: Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under heading 85 (Rent paid) in Table F.
For code 1 in column 2: Amount received for sale of quotas or other rights. For code 2 in column 2: Amount received for renting or leasing of quotas or other rights. Also included under heading 181 (Other products and receipts) in Table K.
For code 1 in column 2: The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land. For code 2 in column 2: Not applicable.
For code 1 in column 2: The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land. For code 2 in column 2: Not applicable.
headings 401, 421 to 441: quintals, heading 442: quintals or number of animals if it is foreseen in the national legislation, headings 402 and 404: number of basics units of premium, heading 470: number of entitlements, heading 499 no entry.
Headings | Number of basic units for payments | Total aid | |
---|---|---|---|
671 | Payments in accordance with the single payment scheme except those under headings 672 and 674; includes also payments to grassland/permanent pasture, if not differentiated | Compulsory | Compulsory |
672 | Payments in accordance with the single payment scheme for grassland/permanent pasture | Optional | Optional |
674 | Payments in accordance with the single payment scheme, based on special entitlements | Compulsory | Compulsory |
Headings | Number of basic units for payments | Total aid | |
---|---|---|---|
700 | — | Compulsory | |
710 | Compulsory | Compulsory | |
711 | Special premium for bulls | Compulsory | Compulsory |
715 | Special premium for steers | Compulsory | Compulsory |
730 | — | Compulsory | |
731 | Suckler cow premium for suckler cows and heifers | Compulsory | Compulsory |
735 | Suckler cow premium: additional national premium | Compulsory | Compulsory |
740 | — | Compulsory | |
741 | Slaughter premium: 1 to 7 months | Optional | Compulsory |
742 | Slaughter premium: 8 months and over | Compulsory | Compulsory |
Regulation (EEC) No 2237/77 | This Regulation |
---|---|
Article 1 | Article 1 |
Article 2 | — |
— | Article 2 |
Article 3 | — |
— | Article 3 |
— | Article 4 |
Annex I | Annex I |
Annex II | Annex II |
Annex III | — |
— | Annex III |