Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

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 (ARTICLE 5)

A. ECONOMIC SIZE OF THE HOLDING

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

B. 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 less than 4 000
III	from 4 000 to less than 8 000
IV	from 8 000 to less than 15 000
V	from 15 000 to less than 25 000
VI	from 25 000 to less than 50 000
VII	from 50 000 to less than 100 000
VIII	from 100 000 to less than 250 000
IX	from 250 000 to less than 500 000
X	from 500 000 to less than 750 000
XI	from 750 000 to less than 1 000 000
XII	from 1 000 000 to less than 1 500 000
XIII	from 1 500 000 to less than 3 000 000
XIV	from 3 000 000

Size classes II and III or III and IV, IV and V, or from III to V, VI and VII, VIII and IX, X and XI and from XII to XIV or from 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 end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 ([^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 FADN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation.
• (c) The SOCs relating to livestock variables are determined by head.
• (d) Exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive.
• (2) Monetary units and rounding: The basic data for determining the SOCs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOCs are converted into EUR using the average exchange rates for the reference period as defined in point 1(c) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat). The SOCs may be rounded to the nearest EUR 5 where appropriate.

2. BREAKDOWN OF SOCs

• (a) By crop and livestock variables The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation.

• (b) Geographical breakdown
• — The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council ([^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.

• (b) When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out:
• (i) either by renewing the basic data in a manner similar to that specified in point (a),
• (ii) or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014.

4. EXECUTION

The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States.

5. TREATMENT OF SPECIAL CASES

The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding:

• (a) Fallow land The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding.

• (b) Kitchen gardens Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero.

• (c) Livestock For livestock the variables are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value).

• (d) Bovine animals less than 1 year old SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.

• (e) Other sheep and other goats SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding. SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.

• (f) Piglets SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding.

• (g) Forage If there are no grazing livestock (i.e. bovine, sheep or goats) on the holding, the forage (i.e. roots, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output. If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

ANNEX VII

OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)

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

The gainful activities directly related to the holding other than the agri- cultural 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 in this context mean active work; pure financial investments are therefore 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.

B. ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING

The share of the OGA directly related to the holding in the output of the holding is estimated as the share of the OGA directly related to the holding turnover in the sum of total turnover of the holding and direct payments of that holding under Regulation (EU) No 1307/2013 ([^E0004]):

Image omitted; see official source

C. 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

FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)

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

..(.

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’.

Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or more letters.

For tables A to M, the first table shows the high level matrix for groups and columns. The second table shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.

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

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

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

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

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

labour units: to two decimal places.

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

Table A

General information on the holding

Category of general information	Code (*)
---	---
Group of information	Group of information
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
20	Latitude
30	Longitude
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
141	Sectors in organic farming
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
180	Structural Funds area
190	Natura 2000 area
200	Water 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)

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 permanently for the duration of its inclusion in the accountancy network. A number once assigned is never 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 is to be assigned to it. A change in the type of farming practised on the holding does not call for a new number. Where confusion with any other returning holding might result from the holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.

The holding number comprises three groups of indications as follows:

A.ID.10.R. FADN Division: a code number is to be given, corresponding to the code set in Annex II to this Regulation.

A.ID.10.S. Subdivision: a code number is to be given.

The subdivisions chosen should be based on the common system of classification of the regions, referred to as the nomenclature of territorial statistical units (NUTS) established by Eurostat in cooperation with the national institutes for statistics.

In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of standard output are calculated.

A.ID.10.H. Serial number of the holding.

A.LO.   Location of the holding

The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of the NUTS level 3 territorial units.

A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.

A.LO.40.N. The NUTS3 code means the code of the NUTS level 3 territorial unit where the holding is located. The latest version of the code as described in Regulation (EC) No 1059/2003 should be given.

A.AI.   Accounting information

A.AI.50.AO. Number of the accounting office: a code number is to be given.

In each Member State, each accounting office should be given a unique number. The number of the accounting office which has dealt with the holding for this accounting year should be given.

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

• 1. Double-entry accounting.

• 1. Single-entry accounting.

• 1. None.

A.AI.70.DT. Date of closure of accounts: to be recorded in format ‘YYYY-MM-DD’, for example 2009-06-30 or 2009-12-31.

A.TY.   Typology

A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should be given. Values must be expressed with two decimals.

A.TY.90.TF. Type of farming at the time of selection: holding type of farming code in accordance with Annex IV to this Regulation at the time of selection for the accounting year in question.

A.TY.90.ES. Economic size at the time of selection: economic size class code of holding in accordance with Annex V to this Regulation at the time of selection for accounting year in question.

A.CL.   Classes

A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover ([^E0005]) 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)

• 1. 10 % to ≤ 50 % (medium share)

• 1. 50 % to < 100 % (significant share)

A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives of the holding should be given. The following code numbers should be used:

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

• 1. 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;

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

• 1. 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:

• 1. 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.

• 1. 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 ([^E0006]), in particular Articles 4 and 5 thereof. The following code numbers are to be used:

• 1. the holding does not apply organic production methods;

• 1. the holding applies only organic production methods for all its products;

• 1. the holding applies both organic and other production methods;

• 1. the holding is converting to organic production methods.

A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an indication of the sectors of production where the holding applies only organic production method should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both organic and other production methods for all its sectors of production, the code ‘not applicable’ should be used.

• 1. not applicable

• 1. cereals

• 1. oilseeds and protein crops

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

• 1. olives

• 1. vineyards

• 1. beef

• 1. cow's milk

• 1. pigmeat

• 1. sheep and goats (milk and meat)

• 1. poultry meat

• 1. eggs

• 1. other sector

A.CL.150.C. ‘Protected Designation of Origin’ / ‘Protected Geographical Indication’ / ‘Traditional Speciality Guaranteed’ / ‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) No 1151/2012 of the European Parliament and of the Council ([^E0007]). 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;

• 1. the holding produces only products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

• 1. the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications.

A.CL.151.C. Sectors with Protected Designation of Origin / Protected Geographical Indication / Traditional Speciality Guaranteed / mountain product: if the majority of the production of some specific sectors is made of products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or of products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, an indication of the sectors of production should be given (multiple selections are allowed). The code numbers listed below are to be used. When the holding produces some products or foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications or some products known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications, but it does not concern the majority of production in that particular sector, the code ‘not applicable’ should be used.

• 1. not applicable

• 1. cereals

• 1. oilseeds and protein crops

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

• 1. olives

• 1. vineyards

• 1. beef

• 1. cow's milk

• 1. pigmeat

• 1. sheep and goats (milk and meat)

• 1. poultry meat

• 1. eggs

• 1. other sector.

The items A.CL.150.C. Protected Designation of Origin / Protected Geographical Indication / Traditional Speciality Guaranteed / mountain product and A.CL.151.C are optional for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.

A.CL.160.C. Areas facing natural and other specific constraints: An indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in an area covered by Article 32 of Regulation (EU) No 1305/2013 of the European Parliament and of the Council ([^E0008]). In those Member States where the delimitation of areas facing significant natural constraints in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed, reference is made to the areas which were eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period. The following code numbers are to be used:

• 1. the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013, nor in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in those Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

• 1. 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;

• 1. 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;

• 1. the majority of the utilised agricultural area of the holding is situated in an area which was eligible under Article 36(a)(ii) of Regulation (EC) No 1698/2005 during the 2007-2013 programming period in the Member States where the delimitation in accordance with Article 32(3) of Regulation (EU) No 1305/2013 is not yet completed;

• 1. 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;

• 1. the majority of the utilised agricultural area of the holding is situated in a phasing-out area within the meaning of Article 31(5) of Regulation (EU) No 1305/2013.

A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:

• 1. the major part of the holding is located at < 300 m;

• 1. the major part of the holding is located at 300 to 600 m;

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

• 1. 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 Article 90 paragraph 2 (a), (b) and (c) of Regulation (EU) No 1303/2013 of the European Parliament and of the Council ([^E0009]). The following code numbers are to be used:

• 1. the majority of the utilised agricultural area of the holding is situated in a less developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (a) thereof;

• 1. the majority of the utilised agricultural area of the holding is situated in a more developed region, within the meaning of Regulation (EU) No 1303/2013, in particular Article 90 paragraph 2 (c) thereof;

• 1. the majority of the utilised agricultural area of the holding is situated in transition region, within the meaning of Article 90 paragraph 2 (b) of Regulation (EU) No 1303/2013.

A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ([^E0010]) and Council Directive 92/43/EEC ([^E0011]) (Natura 2000). The following code numbers are to be used:

• 1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura 2000 payments;

• 1. the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000 payments.

A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC of the European Parliament and of the Council ([^E0012]). The following code numbers are to be used:

• 1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments linked to Directive 2000/60/EC;

• 1. the majority of the utilised agricultural area of the holding is situated in an area eligible to payments linked to Directive 2000/60/EC.

A.OT.   Other particulars concerning the holding

A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:

• 1. not applicable (when no irrigation on the farm)

• 1. surface

• 1. sprinkler

• 1. drip

• 1. 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’ refer to any type of entity that has been formed on the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders.

• 1. 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:

• 1. cereals

• 1. oilseeds and protein crops

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

• 1. olives

• 1. vineyards

• 1. beef

• 1. cow’s milk

• 1. pigmeat

• 1. sheep and goats (milk and meat)

• 1. poultry meat

• 1. eggs

• 1. 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)

• 1. 10 % to ≤ 50 % (medium share)

• 1. 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, it means of the PO that markets most of the farm’s production (in terms of value).

• 1. PO has less than 10 members

• 1. PO has 10 to less than 20 members

• 1. PO has 20 to less than 50 members

• 1. PO has 50 to less than 100 members

• 1. PO has 100 to less than 500 members

• 1. PO has 500 to less than 1000 members

• 1. PO has 1000 members (or more)

The submission of data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C is mandatory as from the accounting year 2023; however, Member States may be exempted from the submission of data relating to some or all these variables if they submit a duly justified request by 31 May 2021 at the latest. The Commission services will review justifications and will decide about the exemption. An exempted Member State may reconsider its choice and inform the Commission accordingly. On a voluntary basis, Member States may submit the data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C as from the accounting year 2021.

COLUMNS IN TABLE A

Column R refers to FADN division, column S to subdivision, column H to the serial number of the holding, column DG to degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to code.

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
Group of information	Group of information	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 should 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 taken up by 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 included.

The following groups of information and categories should 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 should be given 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 should be given without specifying the area in question (table H).

Land rented for less than one year on an occasional basis and the production thereof is 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

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 casual
PR	Paid regular
PC	Paid casual
Code (*)	Description
---	---
10	Holder(s)/manager(s)
20	Holder(s)/not manager(s)
30	Manager(s)/not holder(s)
40	Spouse(s)/partner(s) of holder(s)
50	Other
60	Casual work
70	Paid manager

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

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 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 accounting year participated (outside normal holidays) for at least a whole day of each week. A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period in the accounting year is nevertheless entered (for the number of hours actually 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.40. Spouse(s)/partner(s) of holder(s)
• C.UR.50. Other unpaid regular labour Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers not responsible for management of the whole farm.

• C.UC. Unpaid casual *labour*
• C.UC.60. Unpaid labour which has not worked regularly on the holding during the accounting 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 accounting year (excluding normal holidays) worked for at least one whole day per week for the holding. The following categories are to be shown:
• C.PR.70. Paid manager Salaried person responsible for the day-to-day management of the holding.
• C.PR.50. Other All regular paid labour (except for the holding’s salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm.

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

COLUMNS IN TABLE C

Number of persons (column P)

Where there are several holders, there may be more than one spouse/partner. The number of spouses/partners and the number of persons should be indicated in the categories where they can appear (categories 40 and 50 from the groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR).

Sex (column G)

The sex should be given only for the holder(s) and/or manager(s), in the categories where they can appear (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR). The sex is indicated by a code number, i.e.:

• 1. male;

• 1. female.

Year of birth (column B)

The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups ‘regular unpaid labour’ UR or ‘regular paid labour’ PR) using the four figures of the year of birth.

Agricultural training of the manager (column T)

The agricultural training should be given only for the manager(s) (categories 10, 30 and 70 from groups ‘unpaid regular labour’ UR or ‘paid regular labour’ PR). The agricultural training is indicated by a code number, i.e.:

• 1. only practical agricultural experience;

• 1. basic agricultural training;

• 1. full agricultural training.

Annual time worked (column Y1)

Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities. The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of a worker employed on a time basis.

Total work force: number of annual units (column W1)

Regularly employed work force is converted into annual work units. The number of annual work unit is not recorded for casual labour (both unpaid casual UC and paid casual PC labour). One annual work unit is equivalent to one person working full-time on the holding. One person cannot exceed one work unit equivalent, even if his actual working time exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding represents a fraction of an ‘annual unit’. The ‘annual work unit’ of each such person is obtained by dividing his actual annual working time by the normal annual working time of a full-time worker in the region under consideration and on the same type of holding.

In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.

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

The share of work for OGA in terms of time worked is compulsory for all the categories of labour. For all categories (10, 20, 30, 40, 50, 60 and 70), it is given in % of hours worked during the accounting year.

Work on an agricultural holding

Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative, done in connection with the farm agricultural work and the work related to the OGA directly related to the holding:

Farm agricultural work

• — financial organisation and management (farm sales and purchases, bookkeeping, etc.),

• — work in the field (ploughing, sowing, harvesting, orchard maintenance, etc.),

• — livestock husbandry (feed preparation, feeding of animals, milking, care of livestock, etc.),

• — preparation of products for market, storage, direct sales of farm products, processing of farm products for self-consumption, production of wine and olive oil,

• — maintenance of buildings, machinery, equipment, hedges, ditches, etc.,

• — transport for the holding and carried out by the labour force of the holding.

Work for the OGA directly related to the holding

• — contractual work (using production means of the holding),

• — tourism, accommodation and other leisure activities,

• — processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g. cheese, butter, processed meat…,

• — production of renewable energy,

• — forestry and wood processing,

• — other OGA (fur animals, care farming, handicraft, aquaculture, …).

The following are not included in the work of the holding:

• — work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards, demolition of buildings, grubbing up of orchards, etc.),

• — work performed for the household of the holder(s) or manager(s).

Table D

Assets

Structure of the table

Category of assets	Category of assets	Code (*)
		Column
Group of information	Group of information	Value
Group of information	Group of information	V
OV	Opening valuation
AD	Accumulated depreciation
DY	Depreciation of the current year
IP	Investment/Purchase, before deduction of subsidies
S	Subsidies
SA	Sales
CV	Closing valuation
Code (*)	Description of categories	OV
---	---	---
1005	Cash, receivables, other current assets and equivalents
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
7005	Intangible assets
8010	Other non-current assets

The following categories of assets shall be used:

1005. Cash, receivables, other current assets and equivalents

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

1040. Inventories

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

2010. Biological assets — plants

Values of all plants that have not been harvested yet (all permanent and standing crops). Accumulated depreciation (D.AD) and Depreciation of the current year (D.DY.) should only be reported for Permanent crops.

3010. Agricultural land

Agricultural land owned by the holding.

3020. Land improvements

Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the type of occupancy of the land. The amounts entered are subject to depreciation at column DY.

3030. Farm buildings

Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed and the amounts entered are subject to depreciation at column DY.

4010. Machinery and equipment

Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be completed and the amounts entered are subject to depreciation at column DY.

5010. Forest land including standing timber

Forest land in owner occupation included in the agricultural holding.

7005. Intangible assets

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

8010. Other non-current assets

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

Groups of information in Table D

The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are explained hereafter.

There is only one column (V) value.

Valuation methods

The following valuation methods are used:

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	3010 , 5010 , 7010
Historical cost	nominal or original cost of an asset when acquired	2010 , 3020 , 3030 , 4010 , 7020
Book value	value at which an asset is carried on a balance sheet	1010 , 1020 , 1030 , 1040 , 8010

D.OV.   Opening valuation

Opening valuation is the value of assets at the beginning of the accounting year. For the farms present in the sample also in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.

D.AD.   Accumulated depreciation

Is the sum of depreciation of assets from the start of its life until the end of the previous period.

D.DY.   Depreciation of the current year

Systematic allocation of the depreciable amount of an asset over its useful life.

A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 10(1).

D.IP.   Investments/Purchases

Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is entered in column IP.

Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting operation do not appear in these columns but are included in the costs for the accounting year.

Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair, are also included under this column, 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 the expected useful life.

The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D ‘Assets’.

D.S.   Investment subsidies

Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.

D.SA.   Sales

Total sales of assets during the accounting year.

D.CV.   Closing valuation

Closing valuation is the value of assets at the end of the accounting year.

Comments

For items 2010, 3010, 5010 and 7010 the difference between OV + IP-SA and CV is considered as an income or loss (coming from both change in unit price and volume) for these assets for the accounting year.

Information about Biological assets — animals is recorded in the table J ‘Livestock production’.

Table E

Quotas and other rights

Category of quota or right	Category of quota or right	Code(*)
		Columns	Columns	Columns	Columns
Group of information	Group of information	Owned quota	Rented in quota	Rented out quota	Taxes
Group of information	Group of information	N	I	O	T
QQ	Quantity at the end of the accounting year				—
QP	Quota purchase		—	—	—
QS	Quota sold		—	—	—
OV	Opening valuation		—	—	—
CV	Closing valuation		—	—	—
PQ	Payments for quota leased or rented in quota	—		—	—
RQ	Receipts from leasing or renting out quota	—	—		—
TX	Taxes	—	—	—
Code(*)	Description
---	---
50	Organic manure
60	Entitlements for payments under basic payment scheme and entitlements for payments under basic income support for sustainability

The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded.

The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D ‘Assets’. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.

Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D ‘Assets’, H ‘Inputs’ and/or I ‘Crops’.

The following categories must be used:

• 1. Organic manure

• 1. Entitlements for payments under the basic payment scheme and entitlements for payments under basic income support for sustainability.

The following groups of information must be used:

E.QQ. Quantity (to be recorded for columns N, I, O only)

The units to be used are:

• — Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion,

• — Category 60 (basic payment scheme and basic income support for sustainability): number of entitlements.

E.QP. Quota purchased (to be recorded for column N only)

The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.QS. Quota sold (to be recorded for column N only)

The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded.

E.OV. Opening valuation (to be recorded for column N only)

The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.

E.CV. Closing valuation (to be recorded for column N only)

The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

E.PQ. Payments for quota leased or rented in quota (to be recorded for column I only)

Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H ‘Inputs’.

E.RQ. Receipts from leasing or renting out quota (to be recorded for column O only)

Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (‘Other’) in Table I ‘Crops’.

E.TX. Taxes, additional levy (column T)

Amount paid.

COLUMNS IN TABLE E

Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.

Table F

Debts

Structure of the table

Category of debts	Category of debts	Code (*)
		Columns	Columns
Group of information	Group of information	Short term	Long-term
Group of information	Group of information	S	L
OV	Opening valuation
CV	Closing valuation
Code (*)	Description of categories	S	L
---	---	---	---
1010	Commercial standard
1020	Commercial special
1030	Family/private loans
2010	Payables		—
3000	Other liabilities

The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already made.

The following categories should be used:

• — 1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.

• — 1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies, guarantees, etc.).

• — 1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private relationship with the debtor.

• — 2010. Payables — amounts owed to suppliers.

• — 3000. Other liabilities — liabilities other than loans or payables.

Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.

There are two columns: (S) short-term liabilities and (L) long-term liabilities:

• — Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.

• — Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.

Table G

Value added tax (VAT)

Structure of the table

Category of VAT systems	Category of VAT systems	Code (*)
Group of information	Group of information	VAT system	balance non-investments transactions	balance investment transactions
Group of information	Group of information	C	NI	I
VA	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	C	NI	I
---	---	---	---
Normal VAT system	1	—	—
Partial offsetting system	2

Data in monetary terms in the farm return are expressed exclusive of VAT.

The following details on VAT should be provided as categories:

1010.   Main VAT system in the farm

• 1. Normal VAT system — the VAT system which is guaranteed to be income-neutral for agricultural holdings as the VAT balance is cleared with tax authorities.

• 1. Partial offsetting system — the VAT system which does not guarantee to be income-neutral for agricultural holdings, although it may contain some approximate mechanism to offset VAT paid and received.

1020.   Minority VAT system in the farm

Codes as defined for the main VAT system.

There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.

For the normal VAT system, only its indication is entered. If the holding is subject to the partial offsetting system of VAT then also the VAT balance of non-investments transactions and VAT balance of investment transactions have to be provided.

When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of decreased revenue, the balance is negative.

Table H

Inputs

Structure of the table

Category of inputs	Category of inputs	Code (*)
				Columns	Columns
Group of information	Group of information	Group of information	Group of information	Value	Quantity
Group of information	Group of information	Group of information	Group of information	V	Q
LM	Labour and machinery costs and inputs	Labour and machinery costs and inputs	Labour and machinery costs and inputs
SL	Specific livestock costs	Specific livestock costs	Specific livestock costs
SC	Specific crop costs and inputs	Specific crop costs and inputs	Specific crop costs and inputs
OS	Specific costs for OGA	Specific costs for OGA	Specific costs for OGA
FO	Farming overheads	Farming overheads	Farming overheads
Code(*)	Group	Description of categories	V	Q
---	---	---	---	---
1010	LM	Wages and social security costs for paid labour		—
1020	LM	Contract work and machinery hire		—
1030	LM	Current upkeep of machinery and equipment		—
1040	LM	Motor fuels and lubricants		—
1050	LM	Car expenses		—
2010	SL	Purchased concentrated feedstuffs for grazing stock (equines, ruminants)		—
2020	SL	Purchased coarse fodder for grazing stock (equines, ruminants)		—
2030	SL	Purchased feedstuffs for pigs		—
2040	SL	Purchased feedstuffs for poultry and other small animals		—
2050	SL	Farm-produced feedstuffs for grazing stock (equines, ruminants)		—
2060	SL	Farm-produced feedstuffs for pigs		—
2070	SL	Farm-produced feedstuffs for poultry and other small animals		—
2080	SL	Veterinary expenses		—
2090	SL	Other specific livestock costs		—
3010	SC	Seeds and seedlings purchased		—
3020	SC	Seeds and seedlings produced and used on the farm		—
3030	SC	Fertilisers and soil improvers		—
3031	SC	Quantity of N used in mineral fertilisers	—
3032	SC	Quantity of P2O5 used in mineral fertilisers	—
3033	SC	Quantity of K2O used in mineral fertilisers	—
3034	SC	Purchased manure		—
3040	SC	Crop protection products		—
3090	SC	Other specific crop costs		—
4010	OS	Specific costs for forestry and wood processing		—
4020	OS	Specific costs for crop processing		—
4030	OS	Specific costs for cow’s milk processing		—
4045	OS	Specific costs for other animals’ milk processing		—
4070	OS	Specific costs for meat processing and other animal products processing		—
4090	OS	Other specific costs for other gainful activities		—
5010	FO	Current upkeep of land improvements and buildings		—
5020	FO	Electricity		—
5030	FO	Heating fuels, total		—
5031	FO	of which natural gas and manufactured gases		—
5032	FO	of which oil and petroleum products		—
5033	FO	of which solid fossil fuels		—
5034	FO	of which renewable fuels (wood, straw, biogas, …)		—
5040	FO	Water		—
5051	FO	Agricultural insurance		—
5055	FO	Other farm insurance		—
5061	FO	Taxes and other dues		—
5062	FO	Taxes and other charges on land and buildings		—
5070	FO	Rent paid, total		—
5071	FO	of which rent paid for land		—
5080	FO	Interest and financial charges paid		—
5090	FO	Other farming overheads		—

Provision of the data referred to in codes 3031 -3033 is optional for the accounting years 2014-2016 for those Member States which used in the past the possibility under Article 3 of Commission Implementing Regulation (EU) No 385/2012 ([^E0013]). Member States using this option shall annually inform the Commission and the Committee for the Farm Accountancy Data Network about the implementation of their plan concerning the preparation for the gathering and transmission of the data referred to in these codes.