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

Farm inputs (costs in cash and in kind, and quantities of selected inputs) relate to the ‘consumption’ of productive resources (including farm use of own produced inputs) corresponding to the output of the farm during the accounting year or to the ‘consumption’ of those resources during the accounting year. When certain use relates partly to private use and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be included.

In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately.

Where the costs indicated are for the total ‘consumption’ of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.

When the holding's production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be calculated separately (e.g. use of the holding's tractor) and if these expenses are then included under costs, an estimate of all these costs used to produce fixed assets is to be entered in Table I ‘Crops’ with the category of crop code 90900 (‘Other’).

The costs relating to ‘consumption’ of capital assets are represented by depreciation, hence expenditure on acquisition of capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D ‘Assets’.

Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the corresponding receipts should not be included in the farm's accounts.

Receipts from resale of purchased supplies are to be deducted from corresponding inputs.

Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under appropriate codes 4100 to 4900 in table M ‘Subsidies’ (see instructions regarding those codes). Investment grants and subsidies are shown in table D ‘Assets’.

Costs also include any expenditure on purchases relating to each cost item.

Inputs are classified as follows:

1010.   Wages and social security costs for paid labour

This item includes the following:

• — 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.

The holder's personal social security charges and insurance and those of unpaid labour should not be regarded as farm costs.

The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of unpaid labour) should not appear in the farm return.

Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be entered under this item but under the code ‘Other farming overheads’.

1020.   Contract work and machinery hire

This item includes the following:

• — total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of these materials should be excluded. This amount (if necessary by estimation) should be entered under the corresponding cost item (e.g. pesticides to be recorded under code 3040 ‘Crop protection products’),

• — cost of hiring machines operated by the farm's labour. The fuel costs related to the use of the rented machinery, should be recorded under code 1040 ‘Motor fuels and lubricants’,

• — cost of leasing machines operated by the farm's labour. The fuel and maintenance costs of leased machines should be recorded under the relevant codes (codes 1030 ‘Current upkeep of machinery and equipment’ and 1040 ‘Motor fuels and lubricants’).

1030.   Current upkeep of machinery and equipment

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

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

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

1040.   Motor fuels and lubricants

This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for farm purposes (see also code 1050 ).

Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two codes:

• 1. ‘Motor fuels and lubricants’.

• 1. ‘Heating fuels’.

1050.   Car expenses

Where the farm proportion of expenditure on private cars is calculated arbitrarily (e.g. a fixed amount per km), these costs are indicated under this code.

Feedstuffs

Used feedstuffs are divided into those purchased and those produced on the farm.

The purchased feedstuffs include mineral licks, milk products (bought or returned to the farm) and products for the preservation and storage of feedstuffs, as well as the expenditure on agistment, on the use of common pasture and grazing land not included in the UAA and on renting forage land not included in the UAA. Purchased litter and straw are also included with purchased feedstuffs.

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

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

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

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

The following breakdown is to be given:

• — 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

2080.   Veterinary expenses

Cost of veterinary fees and medicines.

2090.   Other specific livestock costs

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

3010.   Seeds and seedlings purchased

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

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

3020.   Seeds and seedlings produced and used on the farm

All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.

3030.   Fertilisers and soil improvers

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

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

3031.   Quantity of nitrogen (N) in mineral fertilisers used

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

3032.   Quantity of phosphorus (P2O5) in mineral fertilisers used

Total quantity (weight) of phosphorus in terms of P2O5 in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their P2O5 content.

3033.   Quantity of potassium (K2O) in mineral fertilisers used

Total quantity (weight) of potassium in terms of K2O in mineral fertilisers used, estimated on the basis of the quantity of mineral fertilisers and their K2O content.

3034.   Purchased manure

Value of purchased manure.

3040.   Crop protection products

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

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

3090.   Other specific crop costs

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

4010.   Specific costs for forestry and wood processing

Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

4020.   Specific costs for crop processing

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

4030.   Specific costs for cow's milk processing

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

4045.   Specific costs for other animals’ milk processing

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

4070.   Specific costs for meat processing and other animal products processing

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

4090.   Other specific costs for other gainful activities

Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes.

5010.   Current upkeep of land improvements and buildings

Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The purchase of building materials for the current upkeep of buildings should be entered under this code.

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

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

5020.   Electricity

Total consumption of electricity for farm business use.

5030.   Heating fuels (total)

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

5031.   Of which natural gas and manufactured gases

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

5032.   Of which oil and petroleum products

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

5033.   Of which solid fossil fuels

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

5034.   Of which renewable fuels

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

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

5040.   Water

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

5051.   Agricultural insurance

The cost of insurance of agricultural production income or any of its components, including insurance against death of livestock and damage to crops, etc.

5055.   Other farm insurance

All insurance premiums covering other farm risks (except agricultural), such as the holder's third-party liability, fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table. It includes insurance premiums for the buildings.

5061.   Farm taxes and other dues

All taxes and other dues relating to the farm business, including those levied in connection with environmental protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the holder are not to be counted as farm costs.

5062.   Taxes and other charges on land and buildings

Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation and sharecropping.

5070.   Rent paid

Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas not attached to land should also be entered in Table E.

5071.   Of which rent paid for land

5080.   Interest and financial charges paid

Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is compulsory.

Subsidies on interest are not deducted but are entered in Table M under code 3550 .

5090.   Other farming overheads

All other farming costs not mentioned under the preceding codes (accountants' fees, secretarial services and office expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).

Table I

Crops

Structure of the table:

	Category of crop	Code (*)
	Type of crop	Code ()**
	Missing data	Code ()*
Group of information	Group of information	Group of information	Columns	Columns	Columns	Columns	Columns	Columns
Group of information	Group of information	Group of information	Total area	of which is irrigated	of which is used for energy crops	of which is used for GMO	Quantity	Value
Group of information	Group of information	Group of information	TA	IR	EN	GM	Q	V
A	Area	Area					—	—
OV	Opening valuation	Opening valuation	—	—	—	—	—
CV	Closing valuation	Closing valuation	—	—	—	—	—
PR	Production	Production	—	—	—	—		—
SA	Sales	Sales	—	—	—	—
FC	Farm household consumption and benefits in kind	Farm household consumption and benefits in kind	—	—	—	—	—
FU	Farm use	Farm use	—	—	—	—	—

For the category of crop, the following codes should be used:

Code (*)	Description
Cereals for the production of grain (including seeds)	Cereals for the production of grain (including seeds)
10110	Common wheat and spelt
10120	Durum wheat
10130	Rye and winter cereal mixtures (maslin)
10140	Barley
10150	Oats and spring cereal mixtures (mixed grain other than maslin)
10160	Grain maize and corn-cob mix
10170	Rice
10190	Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)
Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)	Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)
10210	Field peas, beans and sweet lupins
10220	Lentils, chickpeas and vetches
10290	Other protein crops
Roots and Tubers	Roots and Tubers
10300	Potatoes (including early potatoes and seed potatoes)
10310	- of which potatoes for starch
10390	- of which other potatoes
10400	Sugar beet (excluding seed)
10500	Other root crops, fodder beet and fodder plants of the Brassicae family, grown for the root or the stem, and other fodder root and tuber crops n.e.c.
Industrial crops	Industrial crops
10601	Tobacco
10602	Hops
10603	Cotton
10604	Rape and turnip rape seeds
10605	Sunflower seed
10606	Soya
10607	Oil flax (Linseed)
10608	Other oil seed crops n.e.c.
10609	Fibre flax
10610	Hemp
10611	Other fibre crops n.e.c.
10612	Aromatic, medicinal and culinary plants
10613	Sugar cane
10690	Energy and other industrial crops n.e.c.
Fresh vegetables, melons and strawberries of which:	Fresh vegetables, melons and strawberries of which:
Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover	Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover
10711	Fresh vegetables (including melons) and strawberries - Open field
10712	Fresh vegetables (including melons) and strawberries - Market gardening
10720	Fresh vegetables (including melons) and strawberries under glass or high accessible cover
Details for all sub-categories of ‘fresh vegetables (including melons and strawberries)’:	Details for all sub-categories of ‘fresh vegetables (including melons and strawberries)’:
10731	Cauliflower and broccoli
10732	Lettuce
10733	Tomatoes
10734	Sweet corn
10735	Onions
10736	Garlic
10737	Carrots
10738	Strawberries
10739	Melons
10790	Other vegetables
Flowers and ornamental plants (excluding nurseries)	Flowers and ornamental plants (excluding nurseries)
10810	Flowers and ornamental plants (excluding nurseries) - outdoor
10820	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover
Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’	Details for all sub-categories of ‘flowers and ornamental plants (excluding nurseries)’
10830	Flower bulbs, corms and tubers
10840	Cut flowers and flower buds
10850	Flowering and ornamental plants
Plants harvested green	Plants harvested green
10910	Temporary grasses and grazings
Other plants harvested green	Other plants harvested green
10921	Green maize
10922	Leguminous plants harvested green
10923	Other plants and cereals harvested green n.e.c.
Seeds and seedlings and other arable land crops	Seeds and seedlings and other arable land crops
11000	Seeds and seedlings
11100	Other arable land crops
Fallow land	Fallow land
11200	Fallow land
Kitchen gardens	Kitchen gardens
20000	Kitchen gardens
Permanent grassland	Permanent grassland
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
Permanent crops	Permanent crops
Fruit species, of which:	Fruit species, of which:
40101	Pome fruits
40111	— of which apples
40112	— of which pears
40102	Stone fruits
40113	— of which peaches and nectarines
40115	Fruit from subtropical and tropical climate zones
40120	Berries (excluding strawberries)
40130	Nuts
Citrus plantations	Citrus plantations
40200	Citrus fruits
40210	— of which oranges
40230	— of which lemons
Olive plantations	Olive plantations
40310	Table olives
40320	Olives for oil production (sold in the form of fruit)
40330	Olive oil
40340	Olive by-products
Vineyards	Vineyards
40411	Wine with protected designation of origin (PDO)
40412	Wine with protected geographical indication (PGI)
40420	Other wines
40430	Grapes for table use
40440	Grapes for raisins
40451	Grapes for wine with protected designation of origin (PDO)
40452	Grapes for 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)
Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations	Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations
40500	Nurseries
40600	Other permanent crops
40610	— of which Christmas trees
40700	Permanent crops under glass or high accessible cover
40800	Growth of young plantations
Other land	Other land
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	Cultivated mushrooms
Other products and receipts	Other products and receipts
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

The types of crop codes are to be selected form the list below:

Code ()**	Description
0	Not applicable: this code is to be used in the case of processed products, stocks and by-products.
1	Field scale crops — main crop, combined crop: field scale main- and combined crops comprise: — single crops, i.e. crops which are the only ones grown on a given area during the accounting year, — mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final product, — in the case of crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground, — crops growing for some time together on the same land and each normally producing a distinct harvest in the course of the accounting year. The total area is divided between these crops in proportion to the area actually occupied by each, — fresh vegetables, melons and strawberries grown in open field.
2	Field scale crops — follow up crop(s): field scale follow up crops comprise crops grown in succession during the accounting year on a given area and not regarded as main crops.
3	Open ground market garden crops and flowers: open ground market garden crops and flowers comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-grown flowers and ornamental plants.
4	Crops under accessible protective cover: crops under accessible protective cover comprise fresh vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial) under shelter, permanent crops under shelter.

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

Code ()*	Description
0	Code 0 is entered when no data are missing.
1	Code 1 should be entered when the area covered by a crop cannot be reported, for example in the case of sales of marketable crop products purchased as standing crops or coming from land rented for a period of less than 1 year on an occasional basis.
2	Code 2 should be entered when the actual production cannot be determined in quintals (or hectolitres for wine and wine-related products) because of the conditions of sale or when there is no actual production.
4	Code 4 should be entered when the area covered by a crop cannot be reported and there is no actual production or actual production cannot be determined in quintals (or hectolitres for wine and wine-related products).

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

Detailed information concerning potatoes (codes 10310 , 10390 ), fresh vegetables, melons and strawberries (codes 10731 , 10732 , 10733 , 10734 , 10735 , 10736 , 10737 , 10738 , 10739 , 10790 ), flowers and ornamental plants (codes 10830 , 10840 , 10850 ) and crop by-products other than from olives and vine (codes 90310 , 90320 , 90330 ) has to be provided only if the data is available in the farm accounts.

GROUPS OF INFORMATION IN TABLE I

Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).

Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which columns have to be completed:

I.A   Area

For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in square metres.

I.OV   Opening valuation

For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.

I.CV   Closing valuation

For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.

I.PR   Production

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

These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined, the missing data code 2 should be entered.

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

I.SA   Total sales

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

I.FC   Farm household consumption and benefits in kind

For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind) are to be recorded. The products in question are valued at farm-gate prices.

I.FU   Farm use

For the group of information farm use (FU) the farm-gate value (V) of the holding's products in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to be recorded. This includes:

• — 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).

Table J

Livestock production

Structure of the table

Category of livestock	Code (*)
---	---
Group of Information	Group of Information
Group of Information	Group of Information
AN	Average number
RN	Reference number
OV	Opening valuation
CV	Closing valuation
PU	Purchases
SA	Total Sales
SS	Sales for slaughtering
SR	Sales for further rearing/breeding
SU	Sales with unknown destination
FC	Farmhouse consumption
FU	Farm use
Code (*)	Description
---	---
100	Equidae
210	Bovine animals less than 1 year old, male and female
220	Male bovine animals, 1 to less than 2 years old
230	Heifers, 1 to less than 2 years old
240	Male bovine animals, 2 years old and over
251	Breeding heifers
252	Heifers for fattening
261	Dairy cows
262	Buffalo dairy cows
269	Non-dairy cows
311	Breeding female sheep
319	Other sheep
321	Breeding female goats
329	Other goats
410	Piglets, live weight of under 20 kg
420	Breeding sows, live weight 50 kg and over
491	Pigs for fattening
499	Other pigs
510	Poultry — broilers
520	Laying hens
530	Other poultry
610	Breeding female rabbits
699	Other rabbits
700	Bees
900	Other animals

Categories of livestock

The following categories of livestock should be distinguished:

• 1. Equidae Includes also race- and riding horses, donkeys, mules, hinnies etc.

• 1. Bovine animals, less than 1 year old, male and female

• 1. Male bovine animals, 1 to less than 2 years old

• 1. Heifers, 1 to less than 2 years old Excluding female bovine animals which have calved.

• 1. Male bovine animals, 2 years old and over

• 1. Breeding heifers Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding.

• 1. Heifers for fattening Female bovine animals 2 years old or over which have not yet calved and which are not intended for breeding.

• 1. Dairy cows Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.

• 1. Buffalo dairy cows Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows.

• 1. Non-dairy cows
• 1. Female bovine animals which have calved (including those less than 2 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.
• 1. Cows for work.
• 1. Non-dairy cull cows (whether or not fattened before slaughter).

Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and/or female buffaloes.

• 1. Breeding female sheep Ewes 1 year old or over intended for breeding.

• 1. Other sheep Sheep of all ages excluding breeding female sheep.

• 1. Breeding female goats

• 1. Other goats Goats other than breeding females.

• 1. Piglets, live weight of under 20 kg Piglets of less than 20 kg live weight.

• 1. Breeding sows, live weight 50 kg and over Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).

• 1. Pigs for fattening Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 ‘Other pigs’).

• 1. Other pigs Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).

• 1. Poultry — broilers Table chickens. Excluding laying hens and cull hens. Not including chicks.

• 1. Laying hens Including pullets, laying hens, cull hens and breeding cocks for laying hens when these are stalled as laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.

• 1. Other poultry Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding those mentioned above for laying hens). Includes breeding females. Not including chicks.

• 1. Breeding female rabbits

• 1. Other rabbits

• 1. Bees To be indicated in number of occupied hives.

• 1. Other animals Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).

GROUPS OF INFORMATION IN TABLE J

J.AN.   Average number (to be recorded for column A only)

Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the length of time they have been on the holding during the accounting year.

The average number is determined either by means of periodical inventories or by the recording of arrivals and departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such animals) and animals taken or given into agistment for the period of the year during which they are present on the holding.

Average Number (column A)

The average number is expressed to two decimal places.

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

J.RN.   Reference number (to be recorded for column N only)

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

Number (column N)

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

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

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

J.OV   Opening valuation

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

Number (column N)

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

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

Value (column V)

Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.

J.CV   Closing valuation

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

Number (column N)

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

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

Value (column V)

Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.

J.PU   Purchases

Refer to the total livestock purchased during the accounting year.

Number (column N)

Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

Value (column V)

Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these purchases, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 5100 to 5900 ).

J.SA   Total sales

Refer to the total of the livestock sold during the accounting year.

It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered on the farm or not.

Number (column N)

Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (code 900 ).

Value (column V)

When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under code 2090 (‘Other specific livestock costs’). The related grants and subsidies are not included in the sales total, but are specified in Table M ‘Subsidies’ in the appropriate category (codes 2110 to 2900 ).

J.SS   Sales for slaughtering

Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should not be provided for breeding heifers (code 251 ), bees (code 700 ) and other animals (code 900 ).

Number (column N)

See Total sales

Value (column V)

See Total sales

J.SR   Sales for further rearing or breeding

Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This information should not be provided for heifers for fattening (code 252 ), bees (code 700 ) and other animals (code 900 ).

Number (column N)

See Total sales

Value (column V)

See Total sales

J.SU   Sales with unknown destination

Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not be provided for bees (code 700 ) and other animals (code 900 ).

Number (column N)

See Total sales

Value (column V)

See Total sales

J.FC   Farmhouse consumption and benefits in kind

Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.

Number (column N)

Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

Value (column V)

Value of livestock should be determined at fair value.

J.FU   Farm use

Refer to the livestock used as inputs for a further processing in the context of OGA on the holding during the accounting year. This includes livestock used for:

• — catering, tourism accommodation,

• — processing of livestock into meat products and feed

Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on sales SA).

This value is also recorded in table H, as costs for the OGA directly related to the holding using code 4070 (specific costs for meat processing and other animal products processing).

Number (column N)

Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be provided for the other animals (category 900).

Value (column V)

Value of livestock should be determined at fair value.

Table K

Animal products and services

Structure of the table

Category of animal products or services	Category of animal products or services	Code (*)
Missing data	Missing data	Code ()**
		Columns	Columns
Group of Information	Group of Information	Quantity	Value
Group of Information	Group of Information	Q	V
OV	Opening valuation
CV	Closing valuation
PR	Production		—
SA	Sales
FC	Farmhouse consumption
FU	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 beekeeping
800	Manure
900	Other animal products
1100	Contract rearing
1200	Other animal services
Code ()**	Description
---	---
0	Code 0 is entered when no data are missing.
2	Code 2 should be entered for when the actual production cannot be determined in quintals (or thousands of eggs) because of the conditions of sale.
4	Code 4 should be entered when there are only stocks and no actual production.

Categories of animal products and services

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

• 1. Cow's milk

• 1. Buffalo's cow's milk

• 1. Sheep's milk

• 1. Goat's milk

• 1. Wool

• 1. Eggs for human consumption (all poultry)

• 1. Eggs for hatching (all poultry)

• 1. Honey and products of bee-keeping: honey, hydromel and other products and by-products of bee-keeping

• 1. Manure

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

• 1. Contract rearing

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

• 1. Cattle under contract

• 1. Sheep and/or goats under contract

• 1. Pigs under contract

• 1. Poultry under contract

• 1. Other animals under contract

• 1. Other animal services

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

GROUPS OF INFORMATION IN TABLE K

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

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

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

Quantity (column Q)

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

In the case of products of bee-keeping other than honey (code 700 ), the quantity is expressed in quintals of ‘honey equivalents’.

K.OV   Opening valuation

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value on the day of valuation.

K.CV   Closing valuation

The value of products in stock (storage) at the end of the accounting year, excluding livestock.

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value on the day of valuation.

K.PR   Production during the accounting year

Quantity (column Q)

The quantities of animal products produced during the accounting year (excluding any losses). These quantities are indicated for the principal products of the holding (except by-products). The production used for processing in the framework of OGA related to the farm is included.

Milk suckled by calves is not included in the production.

K.SA   Sales

Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year.

Quantity (column Q)

See instructions for table K

Value (column V)

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

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

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

Grants and subsidies received for products during the accounting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category (codes between 2110 and 2900 ).

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

K.FC   Farmhouse consumption and benefits in kind

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

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value.

K.FU   Farm use

Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes:

• — 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.).

Quantity (column Q)

See instructions for table K

Value (column V)

The products should be valued at fair value. These values are also entered under farm costs.

Table L

OGA directly related to the farm

Structure of the table

Category of OGA	Category of OGA	Code (*)
Missing data	Missing data	Code ()**
		Columns	Columns
Group of Information	Group of Information	Quantity	Value
Group of Information	Group of Information	Q	V
OV	Opening valuation	—
CV	Closing valuation	—
PR	Production		—
SA	Sales	—
FC	Farmhouse consumption	—
FU	Farm use	—
Code (*)	Description
---	---
261	Processing of cow’s milk
263	Processing of other animals’ milk
900	Processing of meat or other animal products
1010	Processing of crop
1020	Forestry and wood processing
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 when the actual production cannot be determined in quintals because of the conditions of sale.
4	Code 4 should be entered when there are only stocks and no actual production.

Categories of OGA directly related to the farm

The following categories of OGA should be distinguished:

• 1. Processing of cow's milk

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

• 1. Processing of sheep's milk

• 1. Processing of goat's milk

• 1. Processing of meat or other animal products

• 1. Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry.

• 1. Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than timber (cork, pine resin, etc.) and of processed wood during the accounting year.

• 1. Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm labour force in contract work are not considered as OGA but as part of the agricultural activity.

• 1. Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).

• 1. Production of renewable energy. It covers the production of renewable energy for the market including biogas, biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes the following items, as they are to be considered part of the agricultural activity of the holding:

• — 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.

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

GROUPS OF INFORMATION IN TABLE L

Quantity (column Q)

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

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

L.OV   Opening valuation

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

This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ), production of renewable energy (code 2030 ) and other ‘other gainful activities’ directly related to the holding (code 9000 ).

Value (column V)

Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.

L.CV   Closing valuation

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

This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ), production of renewable energy (code 2030 ) and other ‘other gainful activities’ directly related to the holding (code 9000 ).

Value (column V)

Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.

L.PR   Production for the accounting year

Quantity (column Q)

This information should only be provided for the categories concerning the milk processing (codes 261 to 321 ).

It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the production of processed products.

L.SA   Sales

Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the year and receipts from OGA.

Value (column V)

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

Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in Table I ‘Crops’ under code 90900 ‘Other’.

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

L.FC   Farmhouse consumption and benefits in kind

Products consumed by the holder's household and/or used for payments in kind for goods and services (including remuneration in kind).

This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ) and production of renewable energy (code 2030 ).

Value (column V)

The products should be valued at fair value.

L.FU   Farm use

Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese, cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.

This information should not be provided for contractual work (code 2010 ), tourism activities (code 2020 ) and production of renewable energy (code 2030 ).

Value (column V)

The products should be valued at fair value.

Table M

Subsidies

Structure of the table

	Category of subsidy/administrative information	Code (*)
	Financing	Code (**)
	Basic unit	Code (***)
Group of information	Group of information	Columns	Columns	Columns
Group of information	Group of information	Number of basic units	Value	Type
Group of information	Group of information	N	V	T
S	Subsidy			—
AI	Administrative information		—

The categories are to be selected from the list below:

Code (*)	Group	Description of categories		Columns	Columns	Columns
Code (*)	Group	Description of categories		N	V	T
		Decoupled payments
1250	S	Basic Income Support for Sustainability				—
1300	S	Complementary redistributive income support for sustainability				—
1400	S	Schemes for the climate, the environment and animal welfare (eco-schemes)				—
1600	S	Complementary income support for young farmers				—
1700	S	Payments for small farmers				—
		Coupled Income Support
		Arable crops
		COP (cereals, oilseeds and protein crops)
23111	S	Cereals				—
23112	S	Oilseeds				—
23114	S	Protein crops & grain legumes				—
2312	S	Potatoes				—
23121	S	Of which potatoes for starch				—
2313	S	Sugar beet				—
		Industrial crops
23141	S	Flax				—
23142	S	Hemp				—
23143	S	Hops				—
23144	S	Sugar cane				—
23145	S	Chicory				—
23149	S	Other industrial crops				—
2315	S	Vegetables				—
2316	S	Fallow land				—
2317	S	Rice				—
2319	S	Arable crops not defined				—
2320	S	Permanent grassland				—
2321	S	Dried fodder				—
2322	S	Crop specific payment for cotton				—
2323	S	National restructuring programme for the cotton sector				—
2324	S	Seed production				—
		Permanent crops
23311	S	Berries				—
23312	S	Nuts				—
2332	S	Pome and stone fruit				—
2333	S	Citrus plantations				—
2334	S	Olive plantations – olive oil and table olives				—
2335	S	Vineyards				—
2339	S	Permanent crops not mentioned elsewhere				—
		Animals
2341	S	Dairy				—
2342	S	Beef and veal				—
2343	S	Cattle (type not specified)				—
2344	S	Sheep and goat				—
2345	S	Pigs and poultry				—
2346	S	Silkworms				—
2347	S	Apiculture products				—
2349	S	Animals not mentioned elsewhere				—
2410	S	Short rotation coppices				—
2490	S	Other coupled payments not mentioned elsewhere				—
		Grants and subsidies of exceptional character
2810	S	Disaster payments				—
2890	S	Other grants and subsidies of exceptional character				—
2900	S	Other direct payments not mentioned elsewhere				—
		Rural development
3100	S	Investments, including in irrigation				—
3200	S	Setting-up of young farmers and new farmers and rural business start-up				—
3310	S	Management commitments (environmental, climate-related and other) (excluding animal welfare and organic farming)				—
3320	S	Animal welfare payments				—
3350	S	Organic farming				—
3400	S	Area-specific disadvantages resulting from certain mandatory requirements (e.g. Natura 2000, Water Framework Directive)				—
3500	S	Natural or other area-specific constraints				—
	S	Forestry/non-productive investments
3610	S	Investments in forest area development and improvement of the viability of forests				—
3620	S	Natura 2000 payments for forestry and forest-environmental and climate services and forest conservation support				—
3750	S	Support to restoring agricultural production potential damaged by natural disasters and catastrophic events and introduction of appropriate prevention actions				—
3760	S	Risk management tools				—
3900	S	Other payments for rural development				—
		Grants and subsidies on costs
4100	S	Wages and social security				—
4200	S	Motor fuels				—
		Livestock
4310	S	Feed for grazing livestock				—
4320	S	Feed for pig and poultry				—
4330	S	Other livestock costs				—
		Crop
4410	S	Seeds				—
4420	S	Fertilisers				—
4430	S	Crop protection				—
4440	S	Other specific crop costs				—
		Farming overheads
4510	S	Electricity				—
4520	S	Heating fuels, total				—
4521	S	of which natural gas and manufactured gases				—
4522	S	of which oil and petroleum products				—
4523	S	of which solid fossil fuels				—
4524	S	of which renewable fuels				—
4530	S	Water				—
4540	S	Insurance				—
4550	S	Interest				—
4600	S	Costs for OGA				—
4900	S	Other costs				—
		Grants and subsidies on livestock purchases
5100	S	Dairy purchases				—
5200	S	Beef purchases				—
5300	S	Sheep and goat purchases				—
5400	S	Pigs and poultry purchases				—
5900	S	Other animals purchases				—
9000	S	Differences from the previous accounting years				—
		Obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, 8 and 9)
10010	AI	GAEC 2 on wetland and peatlands		—	—
10011	AI	GAEC 2: number of hectares of wetland and peatlands – permanent grassland			—	—
10012	AI	GAEC 2: number of hectares of wetland and peatlands – arable land			—	—
10013	AI	GAEC 2: number of hectares of wetland and peatlands – permanent crops			—	—
10300	AI	GAEC 8: the minimum share of arable land devoted to non-productive areas and features		—	—
10310	AI	GAEC 8: number of hectares of land laying fallow			—	—
10311	AI	GAEC 8: number of hectares of terraces			—	—
10312	AI	GAEC 8: number of hectares of hedgerows, individual or group of trees, trees rows			—	—
10313	AI	GAEC 8: number of hectares of field margins, patches or buffer strips			—	—
10318	AI	GAEC 8: number of hectares of catch crops			—	—
10319	AI	GAEC 8: number of hectares of nitrogen-fixing crops			—	—
10324	AI	GAEC 8: number of hectares of ditches			—	—
10325	AI	GAEC 8: number of hectares of streams			—	—
10326	AI	GAEC 8: number of hectares of small ponds;			—	—
10327	AI	GAEC 8: number of hectares of small wetlands			—	—
10328	AI	GAEC 8: number of hectares of stonewalls			—	—
10329	AI	GAEC 8: number of hectares of cairns			—	—
10330	AI	GAEC 8: number of hectares of cultural features			—	—
10400	AI	GAEC 9: ban on conversion or ploughing		—	—
10401	AI	GAEC 9: number of hectares of permanent grassland in Natura 2000 sites			—	—
10402	AI	GAEC 9: number of hectares of designated environmentally sensitive permanent grassland in Natura 2000 sites protected under GAEC 9 and declared by farmers;			—	—
10403	AI	GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9 and declared by farmers, where applicable.			—	—

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

Code ()**	Description
0	Not applicable: this code is to be used in the case of administrative information
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.

The codes defining the basic units are to be selected form the list below:

Code ()*	Description
0	Not applicable: this code is to be used in the case of administrative information
1	The subsidy is granted per head of livestock.
2	The subsidy is granted per ha.
3	The subsidy is granted per tonne.
4	Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other categories.

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

GROUPS OF INFORMATION IN TABLE M

S Subsidies