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
Modified by
- Commission Implementing Regulation (EU) No 1320/2013of 3 December 2013correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings, 32013R1320, December 12, 2013
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").
| Category of general information | Code (*) |
| Columns | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Group of information | Division | Subdivision | Serial number of holding | Degree | Minutes | NUTS | Number of the accounting office | Date | Weight of the farm | Type of farming | Economic size class | Code | |
| Identification of the holding | — | — | — | — | — | — | — | — | — | ||||
| Location of the holding | — | — | — | — | — | — | — | — | — | ||||
| Accounting information | — | — | — | — | — | — | — | — | — | ||||
| Typology | — | — | — | — | — | — | — | — | — | ||||
| Classes | — | — | — | — | — | — | — | — | — | — | — | ||
| Other particulars of the holding | — | — | — | — | — | — | — | — | — | — | — | ||
| Code (*) | Description | Group | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 10 | Number of the holding | AID10R | AID10S | AID10H | — | — | — | — | — | — | — | — | — | |
| 20 | Latitude | — | — | — | ALO20DG | ALO20MI | — | — | — | — | — | — | — | |
| 30 | Longitude | — | — | — | ALO30DG | ALO30MI | — | — | — | — | — | — | — | |
| 40 | NUTS3 | — | — | — | — | — | ALO40N | |||||||
| 50 | Accounting office | — | — | — | — | — | — | AAI50AO | — | — | — | — | — | |
| 60 | Type of accounting | — | — | — | — | — | — | — | — | — | — | — | AAI60C | |
| 70 | Date of closure of accounts | — | — | — | — | — | — | — | AAI70DT | — | — | — | — | |
| 80 | National weight calculated by the Member State | — | — | — | — | — | — | — | — | ATY80W | — | — | — | |
| 90 | Classification at the time of selection | — | — | — | — | — | — | — | — | — | ATY90TF | ATY90ES | ||
| 100 | Other gainful activities (OGA) directly related to the holding | — | — | — | — | — | — | — | — | — | — | — | ACL100C | |
| 110 | Type of ownership/economic objective | — | — | — | — | — | — | — | — | — | — | — | ACL110C | |
| 120 | Legal status | — | — | — | — | — | — | — | — | — | — | — | ACL120C | |
| 130 | Level of liability of the holder(s) | — | — | — | — | — | — | — | — | — | — | — | ACL130C | |
| 140 | Organic farming | — | — | — | — | — | — | — | — | — | — | — | ACL140C | |
| 141 | Sectors in organic farming | A.CL.141.C | ||||||||||||
| 150 | Protected Designation of Origin (PDO)/Protected Geographical Indication (PGI) | — | — | — | — | — | — | — | — | — | — | — | ACL150C | |
| 151 | Sectors with PDO/PGI | A.CL.151.C | ||||||||||||
| 160 | Less-favoured area | — | — | — | — | — | — | — | — | — | — | — | ACL160C | |
| 170 | Altitude | — | — | — | — | — | — | — | — | — | — | — | ACL170C | |
| 180 | Structural Funds area | — | — | — | — | — | — | — | — | — | — | — | ACL180C | |
| 190 | Natura 2000 area | — | — | — | — | — | — | — | — | — | — | — | ACL190C | |
| 200 | Water directive (2000/60/EC) area | — | — | — | — | — | — | — | — | — | — | — | ACL200C | |
| 210 | Irrigation system | — | — | — | — | — | — | — | — | — | — | — | AOT210C | |
| 220 | Livestock unit grazing days on common land | — | — | — | — | — | — | — | — | — | — | — | AOT220C |
A.ID.10.R. Division: a code number is to be given, corresponding to the code set in Annex to Commission Regulation (EU) No 1291/2009Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings (OJ L 347, 24.12.2009, p. 14 ).A.ID.10.S. Subdivision: a code number is to be given.The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by the Eurostat in cooperation with the national institutes for statistics. In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated. A.ID.10.H. Serial number of the holding .
A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.Implementing rules to ensure the confidentiality of the data and practical guidelines will be specified in the instructions document. 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 the Regulation (EC) No 1059/2003 of the European Parliament and of the Council 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 ).
A.AI.50.AO. Number of the accounting office: a code number is to be given.In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given. A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The following code numbers are to be used:1. Double-entry accounting 2. Single-entry accounting. 3. None. A.AI.70.DT. Date of closure of accounts: to be recorded in format "YYYY-MM-DD", for example2009-06-30 or2009-12-31 .
A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.A.TY.90.TF. Type of farming at the time of selection: holding type of farming code in accordance with Annex I to Commission Regulation (EC) No 1242/2008Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ L 335, 13.12.2008, p. 3 ).A.TY.90.ES. Economic size at the time of selection: economic size class code of holding in accordance with Annex II to Regulation (EC) No 1242/2008 at the time of selection for accounting year in question.
A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnoverAnnex III to Regulation (EC) No 1242/2008. 1. ≥ 0 to ≤ 10 % 2. > 10 % to ≤ 50 % 3. > 50 % to < 100 % A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:1. family farm the holding uses the labour and capital of the holder/manager and his/her family and they are the beneficiaries of the economic activity; 2. partnership the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership; 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 should be given whether the holding is a legal person or not. The following code numbers are to be used:0. False. 1. True. A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:1. Full. 2. Partial. A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods, within the meaning of Regulation (EC) No 834/2007, 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.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding appliesonly organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code "not applicable" should be used.0. not applicable 31. cereals 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.CL.150.C. Protected Designation of Origin/Protected Geographical Indication: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Designation of Origin (PDO) or a Geographical Indication (PGI) or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI, within the meaning of Council Regulation (EC) No 510/2006Council Regulation (EC) No 510/2006 of 20 March 2006 on the protection of geographical indications and designations of origin for agricultural products and foodstuffs (OJ L 93, 31.3.2006, p. 12 ).1. the holding does not produce any product or foodstuff protected by a PDO or a PGI, nor any product known to be used to produce foodstuffs protected by a PDO or a PGI;2. the holding produces only products or foodstuffs protected by PDO or PGI, or products known to be used to produce foodstuffs protected by a PDO or a PGI;3. the holding produces some products or foodstuffs protected by PDO or PGI, or some products known to be used to produce foodstuffs protected by a PDO or a PGI.A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication: if themajority of the production of some specific sectors is made of products or foodstuffs protected by a PDO or a PGI or of products known to be used to produce foodstuffs protected by a PDO or a PGI, 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 a PDO or a PGI or some products known to be used to produce foodstuffs protected by a PDO or a PGI, but it does not concern the majority of production in each sector, the code "not applicable" should 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 and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.A.CL.160.C. Less-favoured area: 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 Articles 18 to 20 of Council Regulation (EC) No 1257/1999Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80 ).1. the majority of the utilised agricultural area of the holding is not situated in a less-favoured area, within the meaning of Articles 18 to 20 of Regulation (EC) No 1257/1999; 2. the majority of the utilised agricultural area of the holding is situated in a less-favoured area, within the meaning of Articles 19 and 20 of Regulation (EC) No 1257/1999; 3. the majority of the utilised agricultural area of the holding is situated in a mountainous area within the meaning of Article 18 of Regulation (EC) No 1257/1999; 4. the areas are so small and numerous in these Member States that the information is not significant. A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:1. the major part of the holding is located at < 300 m; 2. the major part of the holding is located at 300 to 600 m; 3. the major part of the holding is located at > 600 m; 4. data not available. A.CL.180.C. Structural Funds area: 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 Articles 5, 6, or 8 of Council Regulation (EC) No 1083/2006Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25 ).1. the majority of the utilised agricultural area of the holding is situated in a Convergence objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 5 thereof; 2. the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and employment objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6 thereof; 3. the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional support, within the meaning of Article 8 of Regulation (EC) No 1083/2006. A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EECCouncil Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1 ).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 ).1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;2. the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the CouncilDirective 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 ).1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC; 2. the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.
A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:0. not applicable (when no irrigation on the farm) 1. surface 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.
| Category of Utilised agricultural area (UAA) | Code (*) |
| Group of information | Utilised Agricultural Area | |
|---|---|---|
| UAA for owner farming | ||
| UAA for tenant farming | ||
| UAA for sharecropping or other modes | ||
| Code (*) | Description of categories | Group | |
|---|---|---|---|
| 10 | UAA for owner farming | ||
| 20 | Rented UAA | ||
| 30 | Sharecropped UAA |
| Category of labour | Code (*) |
| Columns | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Group of information | General | Total work on the holding (agricultural work and work for other gainful activities (OGA) directly related to the holding) | Share of work for OGA directly related to the holding | ||||||
| Number of persons | Gender | Year of birth | Agricultural training of the manager | Annual time worked | Number of Annual Work Units | % of annual time worked | % of AWU | ||
| Integer | Enter code | Four digits | Enter code | (hours) | (AWU) | % | % | ||
| Unpaid regular | |||||||||
| Unpaid casual | — | — | — | — | — | — | |||
| Paid regular | |||||||||
| Paid casual | — | — | — | — | — | — | |||
| Code (*) | Description | Group | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| 10 | Holder/manager | — | — | |||||||
| 20 | Holder/not manager | — | — | — | ||||||
| 30 | Manager/not holder | — | — | |||||||
| 40 | Spouse of holder | — | — | — | ||||||
| 50 | Other | — | — | — | ||||||
| 60 | Casual | — | — | — | — | — | — | |||
| 70 | Manager | — | — |
(a) assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L category 2010 "Contractual work") and as a cost (table H category 1010 "Wages and social security"); (b) assistance given in the form of work is offset by 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 group in another table (in this example, table H group 1020 "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.).
Farm agricultural work financial organisation and management (farm sales and purchases, bookkeeping, etc.), work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.), livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.), preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil, maintenance of buildings, machinery, equipment, hedges, ditches, etc., transport for the holding and carried out by the labour force of the holding,
Work for the Other Gainful Activities directly related to the holding Contractual work (using production means of the holding), Tourism, accommodation and other leisure activities, Processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat …, Production of renewable energy, Forestry and wood processing, Other OGA (fur animals, care farming, handicraft, aquaculture, …).
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.
| Category of assets | Code (*) |
| Column | ||
|---|---|---|
| Group of information | Value | |
| Opening valuation | ||
| Accumulated depreciation | ||
| Depreciation of the current year | ||
| Investment/Purchase, before deduction of subsidies | ||
| Subsidies | ||
| Sales | ||
| Closing valuation | ||
| Code (*) | Description of categories | |||||||
|---|---|---|---|---|---|---|---|---|
| 1010 | Cash and equivalents | — | — | — | — | — | ||
| 1020 | Receivables | — | — | — | — | — | ||
| 1030 | Other current assets | — | — | — | — | — | ||
| 1040 | Inventories | — | — | |||||
| 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 | |||||||
| 8010 | Other non-current assets |
| fair value less the estimate point-of-sale costs | amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction less the cost estimated to incur in relation to the sale | 2010, 3010, 5010, 7010 |
| historical cost | nominal or original cost of an asset when acquired | 3020, 3030, 4010, 7020 |
| book value | value at which an asset is carried on a balance sheet | 1010, 1020, 1030, 1040, 8010 |
| Category of quota or right | Code (*) |
| Columns | |||||
|---|---|---|---|---|---|
| Group of information | Owned quota | Rented in quota | Rented out quota | Taxes | |
| Quantity at the end of the accounting year | — | ||||
| Quota purchase | — | — | — | ||
| Quota sold | — | — | — | ||
| Opening valuation | — | — | — | ||
| Closing valuation | — | — | — | ||
| Payments for quota leased or rented in quota | — | — | — | ||
| Receipts from leasing or renting out quota | — | — | — | ||
| Taxes | — | — | — | ||
| Code (*) | Description |
|---|---|
| 10 | Milk |
| 20 | Suckler cow premiums |
| 30 | Ewe and goat premiums |
| 40 | Sugar beet |
| 50 | Organic manure |
| 60 | Entitlements for payments under single payment scheme except special rights |
| 70 | Entitlements for special rights |
Categories 10 and 40 (milk and sugar beet): quintals, Categories 20 and 30 (suckler cow premiums and ewe and goat premiums): number of basics units of premium, Category 50 (organic manure): number of animals converted in standard units, Category 60 (single payment scheme except special rights): number of entitlements/ares, Category 70 (special right under the single payment scheme): number of entitlements.
| Category of debts | Code (*) |
| Columns | |||
|---|---|---|---|
| Group of information | Short term | Long-term | |
| Opening valuation | |||
| Closing valuation | |||
| Code (*) | Description of categories | ||
|---|---|---|---|
| 1010 | Commercial standard | ||
| 1020 | Commercial special | ||
| 1030 | Family/private loans | ||
| 2010 | Payables | — | |
| 3000 | Other liabilities |
1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking. 1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.). 1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor. 2010. Payables — amounts owed to suppliers. 3000. Other liabilities – liabilities other than loans or payables.
| Category of VAT systems | Code (*) | |||
|---|---|---|---|---|
| Group of information | VAT system | balance non-investments transactions | balance investment transactions | |
| VAT systems in the farm | ||||
| Code (*) | Description of categories |
|---|---|
| 1010 | Main VAT system in the farm |
| 1020 | Minority VAT system in the farm |
| List of VAT systems for both categories | |||
|---|---|---|---|
| Normal VAT system | 1 | — | — |
| Partial offsetting system | 2 |
| Category of inputs | Code (*) |
| Columns | |||
|---|---|---|---|
| Group of information | Value | Quantity | |
| Labour and machinery costs and inputs | |||
| Specific livestock costs | |||
| Specific crop costs and inputs | |||
| Specific costs for other gainful activities | |||
| Farming overheads | |||
| Code (*) | Group | Description of categories | ||
|---|---|---|---|---|
| 1010 | Wages and social security costs for paid labour | — | ||
| 1020 | Contract work and machinery hire | — | ||
| 1030 | Current upkeep of machinery and equipment | — | ||
| 1040 | Motor fuels and lubricants | — | ||
| 1050 | Car expenses | — | ||
| 2010 | Purchased concentrated feedstuffs for grazing stock (equines, ruminants) | — | ||
| 2020 | Purchased coarse fodder for grazing stock (equines, ruminants) | — | ||
| 2030 | Purchased feedstuffs for pigs | — | ||
| 2040 | Purchased feedstuffs for poultry and other small animals | — | ||
| 2050 | Farm-produced feedstuffs for grazing stock (equines, ruminants) | — | ||
| 2060 | Farm-produced feedstuffs for pigs | — | ||
| 2070 | Farm-produced feedstuffs for poultry and other small animals | — | ||
| 2080 | Veterinary expenses | — | ||
| 2090 | Other specific livestock costs | — | ||
| 3010 | Seeds and seedlings purchased | — | ||
| 3020 | Seeds and seedlings produced and used on the farm | — | ||
| 3030 | Fertilisers and soil improvers | — | ||
| 3031 | Quantity of N used in mineral fertilisers | — | ||
| 3032 | Quantity of P | — | ||
| 3033 | Quantity of K | — | ||
| 3034 | Purchased manure | — | ||
| 3040 | Crop protection products | — | ||
| 3090 | Other specific crop costs | — | ||
| 4010 | Specific costs for forestry and wood processing | — | ||
| 4020 | Specific costs for crop processing | — | ||
| 4030 | Specific costs for cow’s milk processing | — | ||
| 4040 | Specific costs for buffalo’s milk processing | — | ||
| 4050 | Specific costs for sheep’s milk processing | — | ||
| 4060 | Specific costs for goat’s milk processing | — | ||
| 4070 | Specific costs for meat processing and other animal products processing | — | ||
| 4090 | Other specific costs for other gainful activities | — | ||
| 5010 | Current upkeep of land improvements and buildings | — | ||
| 5020 | Electricity | — | ||
| 5030 | Heating fuels | — | ||
| 5040 | Water | — | ||
| 5051 | Agricultural insurance | — | ||
| 5055 | Other farm insurance | — | ||
| 5061 | Taxes and other dues | — | ||
| 5062 | Taxes on land and buildings | — | ||
| 5070 | Rent paid, total | — | ||
| 5071 | Rent paid for land | — | ||
| 5080 | Interest and financial charges paid | — | ||
| 5090 | Other farming overheads | — |
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 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").
Purchased feedstuffs: 2010 Purchased concentrated feedstuffs for grazing stock (equines, ruminants) 2020 Purchased coarse fodder for grazing stock (equines, ruminants) 2030 Purchased feedstuffs for pigs 2040 Purchased feedstuffs for poultry and other small animals
Farm-produced feedstuffs used on farms: 2050 Farm-produced feedstuffs for grazing stock (equines, ruminants) 2060 Farm-produced feedstuffs for pigs 2070 Farm-produced feedstuffs for poultry and other small animals
| Category of crop | Code (*) | |||||||
|---|---|---|---|---|---|---|---|---|
| Type of crop | Code (**) | |||||||
| Missing data | Code (***) | |||||||
| Group of information | Columns | |||||||
| Total area | of which is irrigated | of which is used for energy crops | of which is used for GMO | Quantity | Value | |||
| Area | — | — | ||||||
| Opening valuation | — | — | — | — | — | |||
| Closing valuation | — | — | — | — | — | |||
| Production | — | — | — | — | — | |||
| Sales | — | — | — | — | ||||
| Farm household consumption and benefits in kind | — | — | — | — | — | |||
| Farm use | — | — | — | — | — | |||
| Code (*) | Description |
|---|---|
| 10110 | Common wheat and spelt |
| 10120 | Durum wheat |
| 10130 | Rye |
| 10140 | Barley |
| 10150 | Oats |
| 10160 | Grain maize |
| 10170 | Rice |
| 10190 | Other cereals for the production of grain |
| 10210 | Peas, field beans and sweet lupines |
| 10220 | Lentils, chickpeas and vetches |
| 10290 | Other protein crops |
| 10300 | Potatoes (including early potatoes and seed potatoes) |
| 10310 | Potatoes for starch |
| 10390 | Other potatoes |
| 10400 | Sugar beet (excluding seed) |
| 10500 | Fodder roots and brassicas (excluding seed) |
| 10601 | Tobacco |
| 10602 | Hops |
| 10603 | Cotton |
| 10604 | Rape and turnip rape |
| 10605 | Sunflower |
| 10606 | Soya |
| 10607 | Linseed (oil flax) |
| 10608 | Other oil seed crops |
| 10609 | Flax |
| 10610 | Hemp |
| 10611 | Other fibre plants |
| 10612 | Aromatic plants, medical and culinary plants |
| 10613 | Sugar cane |
| 10690 | Other industrial crops not mentioned elsewhere |
| 10711 | Fresh vegetables, melons and strawberries – Open field |
| 10712 | Fresh vegetables, melons and strawberries – Market gardening |
| 10720 | Fresh vegetables, melons and strawberries – Under glass or under other (accessible) protective cover |
| 10731 | Cauliflower and broccoli |
| 10732 | Lettuce |
| 10733 | Tomatoes |
| 10734 | Sweet corn |
| 10735 | Onions |
| 10736 | Garlic |
| 10737 | Carrots |
| 10738 | Strawberries |
| 10739 | Melons |
| 10790 | Other vegetables |
| 10810 | Flowers and ornamental plants – Outdoor or under low (not accessible) protective cover |
| 10820 | Flowers and ornamental plants – Under glass or under other (accessible) protective cover |
| 10830 | Flower bulbs, corms and tubers. |
| 10840 | Cut flowers and flower buds |
| 10850 | Flowering and ornamental plants. |
| 10910 | Temporary grass |
| 10921 | Green maize |
| 10922 | Leguminous plants |
| 10923 | Other plants harvested green but not mentioned elsewhere |
| 11000 | Arable land seed and seedlings |
| 11100 | Other arable land crops |
| 11210 | Fallow land without any subsidies |
| 11220 | Fallow land subject to the payment of subsidies, with no economic use |
| 11300 | Land ready for sowing leased to others, including land made available to employees as a benefit in kind. |
| 20000 | Kitchen gardens |
| 30100 | Pasture and meadow, excluding rough grazings |
| 30200 | Rough grazings |
| 30300 | Permanent grassland no longer used for production purposes and eligible for the payment of subsidies |
| 40111 | Apples |
| 40112 | Pears |
| 40113 | Peaches and nectarines |
| 40114 | Other fruit of temperate zones |
| 40115 | Fruit of subtropical or tropical zones |
| 40120 | Berry species |
| 40130 | Nuts |
| 40210 | Oranges |
| 40220 | Tangerines, mandarins, clementines and similar small fruit |
| 40230 | Lemons |
| 40290 | Other citrus fruit |
| 40310 | Table olives |
| 40320 | Olives for oil production (sold in the form of fruit) |
| 40330 | Olive oil |
| 40340 | Olive by-products |
| 40411 | Quality wine with protected designation of origin (PDO) |
| 40412 | Quality wine with protected geographical indication (PGI) |
| 40420 | Other wines |
| 40430 | Table grapes |
| 40440 | Raisins |
| 40451 | Grapes for quality wine with protected designation of origin (PDO) |
| 40452 | Grapes for quality wine with protected geographical indication (PGI) |
| 40460 | Grapes for other wines |
| 40470 | Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm |
| 40480 | Vine by-products (marc, lees) |
| 40500 | Nurseries |
| 40600 | Other permanent crops |
| 40610 | of which Christmas trees |
| 40700 | Permanent crops under glass |
| 40800 | Growth of young plantations |
| 50100 | Unutilised agricultural land |
| 50200 | Wooded area |
| 50210 | of which short rotation coppices |
| 50900 | Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.) |
| 60000 | Mushrooms |
| 90100 | Receipts from renting out agricultural land |
| 90200 | Compensation by crop insurance not allocable to specific crops |
| 90300 | Crop by-products other than from olives and vine |
| 90310 | Straw |
| 90320 | Sugar beet tops |
| 90330 | Other by-products |
| 90900 | Other |
| Code (**) | Description |
|---|---|
| 0 | |
| 1 |
|
| 2 | |
| 3 | |
| 4 |
| Code (***) | Description |
|---|---|
| 0 | |
| 1 | |
| 2 | |
| 3 | |
| 4 |
animal feed: the farm-gate value of the holding’s saleable products (products which are currently marketable) used during the year as animal feed. The holding’s straw used on the farm (as fodder and bedding) is valued only when it is a saleable product in the region and for the year under consideration. The products concerned are valued at the "farm-gate" selling price, seeds: the farm-gate value of saleable farm products used as seed for crops during the year, other farm use (including products from the holding used for the preparation of meals for holidaymakers).
| Category of livestock | Code (*) |
| Columns | ||||
|---|---|---|---|---|
| Group of Information | Average number | Number | Value | |
| Average number | — | — | ||
| Opening valuation | — | |||
| Closing valuation | — | |||
| Purchases | — | |||
| Total Sales | — | |||
| Sales for slaughtering | — | |||
| Sales for further rearing/breeding | — | |||
| Sales with unknown destination | — | |||
| Farmhouse consumption | — | |||
| Farm use | — | |||
| Code (*) | Description |
|---|---|
| 100 | Equidae |
| 210 | Bovine animals, under one year old, male and female |
| 220 | Bovine animals, one but less than two years old, male |
| 230 | Bovine animals, one but less than two years old, female |
| 240 | Male bovine animals, two years old and over |
| 251 | Breeding heifers |
| 252 | Heifers for fattening |
| 261 | Dairy cows |
| 262 | Buffalo cows |
| 269 | Other cows |
| 311 | Ewes, Breeding females |
| 319 | Other sheep |
| 321 | Goats, breeding females |
| 329 | Other goats |
| 410 | Piglets having a live weight of under 20 kilograms |
| 420 | Breeding sows weighing 50 kilograms and over |
| 491 | Pigs for fattening |
| 499 | Other pigs |
| 510 | Poultry — broilers |
| 520 | Laying hens |
| 530 | Other poultry |
| 610 | Rabbits, breeding females |
| 699 | Other rabbits |
| 700 | Bees |
| 900 | Other animals |
1. Female bovine animals which have calved (including those less than two years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products. 2. Cows for work. 3. Non-dairy cull cows (whether or not fattened before slaughter).
catering, tourism accommodation, processing of livestock into meat products and feed
| Category of animal products or services | Code (*) |
|---|---|
| Missing data | Code (**) |
| Columns | |||
|---|---|---|---|
| Group of Information | Quantity | Value | |
| Opening valuation | |||
| Closing valuation | |||
| Production | — | ||
| Sales | |||
| Farmhouse consumption | |||
| Farm use | |||
| Code (*) | Description |
|---|---|
| 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 |
| 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. |
animal feed: the holding’s saleable products (products which are currently marketable) used during the year as animal feed. Milk suckled by calves is not included under farm use, products used in the framework other gainful activities directly related to the farm: catering, tourism accommodation, etc., for further processing (milk processed in butter, cheese, etc.).
| Category of other gainful activities | Code (*) |
|---|---|
| Missing data | Code (**) |
| Columns | |||
|---|---|---|---|
| Group of Information | Quantity | Value | |
| Opening valuation | — | ||
| Closing valuation | — | ||
| Production | — | ||
| Sales | — | ||
| Farmhouse consumption | — | ||
| Farm use | — | ||
| 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 |
| 900 | Processing of meat or other animal products |
| 1010 | Processing of crop |
| 1020 | Forestry and wood processing |
| 2010 | Contractual work |
| 2020 | Tourism, accommodation, catering and other leisure activities |
| 2030 | Production of renewable energy |
| 9000 | Other "other gainful activities" directly related to the farm |
| Code (**) | Description |
|---|---|
| 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. |
the production of renewable energy only for the holding’s own use, renting out the land or of the roof only for the establishing of installation such as wind mill or solar energy panels, the sales of raw material to another enterprise for the production of renewable energy.
| Category of subsidy | Code (*) | |||
|---|---|---|---|---|
| Financing | Code (**) | |||
| Basic unit | Code (***) | |||
| Group of information | Columns | |||
| Number of basic units | Value | |||
| Subsidy | ||||
| Code (*) | Description |
|---|---|
| 1110 | |
| 1120 | |
| 1130 | |
| 1200 | |
| 2110 | Support to the dairy sector |
| 2120 | Support to the beef sector |
| 2130 | Support to the sheep and goat sector |
| 2140 | Support to the rice sector |
| 2150 | Support to other crops |
| 2160 | Support to other animals |
| 2170 | Other support based on Article 68 excluding support on costs |
| 2210 | Suckler cow premium |
| 2220 | Additional suckler cow premium |
| 2230 | Sheep and goat premium |
| 2240 | Sheep and goat supplementary premium |
| 2250 | Cotton |
| 2270 | Fruit and vegetables |
| 2311 | COP (cereals, oilseeds and protein crops) |
| 2312 | Potatoes |
| 2313 | Sugar beet |
| 2314 | Industrial crops |
| 2315 | Vegetables |
| 2316 | Fallow land |
| 2319 | Arable crops not defined |
| 2320 | Permanent grassland |
| 2331 | Berries and nuts |
| 2332 | Pome and stone fruit |
| 2333 | Citrus plantations |
| 2334 | Olive plantations |
| 2335 | Vineyards |
| 2339 | Permanent crops not defined |
| 2341 | Dairy |
| 2342 | Beef |
| 2343 | Cattle not defined |
| 2344 | Sheep and goat |
| 2345 | Pigs and poultry |
| 2349 | Animals not defined |
| 2810 | Disaster payments |
| 2890 | Other grants and subsidies of exceptional character |
| 2900 | Subsidies that cannot be allocated to any activity or cannot be registered under any of the above codes |
| 3100 | Investment subsidies |
| 3200 | Other Axis 1 |
| 3300 | Agri-environment and animal welfare payments |
| 3400 | Natura 2000 payments excl. forestry |
| 3500 | Natural handicap payments in mountain areas and payments in other areas with handicaps |
| 3600 | Forestry incl. Natura 2000 payments for forestry |
| 3700 | Other Axis 2 |
| 3900 | Other payments for rural development |
| 4100 | Wages and social security |
| 4200 | Motor fuels |
| 4310 | Feed for grazing livestock |
| 4320 | Feed for pigs and poultry |
| 4330 | Other livestock costs |
| 4410 | Seeds |
| 4420 | Fertilisers |
| 4430 | Crop protection |
| 4440 | Other specific crop costs |
| 4510 | Electricity |
| 4520 | Heating fuels |
| 4530 | Water |
| 4540 | Insurance |
| 4550 | Interest |
| 4600 | Costs for OGA |
| 4800 | Other costs |
| 4900 | Subsidies for costs based on Article 68 of Regulation (EC) No 73/2009 |
| 5100 | Dairy purchases |
| 5200 | Beef purchases |
| 5300 | Sheep and goat purchases |
| 5400 | Pigs and poultry purchases |
| 5900 | Other animals |
| Code (**) | Description |
|---|---|
| 1 | The subsidy is financed solely from the EU budget. |
| 2 | The measure is co-financed by the EU and the Member State. |
| 3 | The measure is not financed from the EU budget but by other public sources. |
| Code (***) | Description |
|---|---|
| 1 | The subsidy is granted per head of livestock. |
| 2 | The subsidy is granted per ha. |
| 3 | The subsidy is granted per ton. |
| 4 | Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories. |