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

Gender shall be specified for the holder(s), 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 gender is indicated by a code number, i.e.:

• 1 man

• 2 woman

Member States that have legal provisions or practices recognising that individuals may not fall into male and female categories or may not wish to be associated with one of them may use additional codes.

Men, Women (columns G1 and G2)

The number of men and women shall be given only for categories 50 from groups ‘unpaid regular labour’ UR and ‘paid regular labour’ PR and 80 from the group ‘external’ EX. For category 80 ‘external workers’ this information is optional.

Member States that have legal provisions or practices recognising that individuals may not fall into male and female categories or may not wish to be associated with one of them may use additional columns.

Year of birth (column B)

The year of birth shall 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 shall 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

• 2 basic agricultural training

• 3 full agricultural training

Total work on the holding (agricultural work and work for OGA directly related to the 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 (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).

Annual time worked (column Y1)

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

Annual work units (column W1)

Regularly employed work force is converted into annual work units. The number of annual work units is not recorded for non-regular labour (category 60 of both unpaid UC and paid PC labour) and for category 80 external workers EX. 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 their 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 their 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 shall 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 categories. It is given in % of hours worked during the reporting year.

Wages and social security costs per year (column AW)

Wages and social security costs for paid labour per year (explanations are provided in table H under code 1010 ) shall be provided for the categories 10, 20, 50 and 70 under the group ‘paid regular labour’ PR. For categories 10, 20, 70 it refers to each person whereas for category 50 it should be an average amount.

Wages and social security costs per hour (column AW1)

Average wages and social security costs for paid labour per hour (explanations are provided in table H under code 1010 ) shall be provided for the category 60 under the group ‘paid non-regular labour’ PC.

Retirement (column R)

An indication shall be given whether the holders and/or managers will be entitled to a retirement pension (mandatory and/or complementary, for their work in agriculture and/or in other sectors). This information shall be given only for unpaid regular labour (UR) for the categories 10, 20 and 30.

The retirement scheme coverage is indicated by a code number, i.e.:

• 1 yes (the person will be entitled to a retirement pension)

• 2 no (the person will not be entitled to a retirement pension)

Table D

Assets and investments

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.) are to be only 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 shall 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 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 those that cannot easily be bought or sold (e.g. software, licences, etc.). The heading shall be completed and the amounts entered are subject to depreciation in column DY.

All other intangible assets that cannot easily be bought or sold (e.g. software, licences, etc.). The heading shall be completed and the amounts entered are subject to depreciation in column DY.

8010. Other non-current assets

Other long-term assets. The heading shall 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 , 7005 if tradeable
Historical cost	nominal or original cost of an asset when acquired	2010 , 3020 , 3030 , 4010 , 7005 if non-tradeable
Book value	value at which an asset is carried on a balance sheet	1005 , 1040 , 8010

D.OV.   Opening valuation

Opening valuation is the value of assets at the beginning of the reporting 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

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 shall be communicated to the Commission in due time for the set-up of the computerised delivery and control system referred to in Article 11(1) of this Regulation.

D.IP.   Investments/Purchases

Total expenditure on purchases, major repairs and the production of fixed assets during the reporting year. Where grants and subsidies have been received in respect of these investments, the amount expended before deducting the said grants and subsidies is to be 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 reporting 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 shall 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 reporting years) for assets recorded in this table.

D.SA.   Sales

Total sales of assets during the reporting year.

D.CV.   Closing valuation

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

Comments

For items 3010 and 5010 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 reporting year.

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

Table E

Quotas and other rights

TABLE E	TABLE E	TABLE E	TABLE E	TABLE E	TABLE E
Quotas and other rights	Quotas and other rights	Quotas and other rights	Quotas and other rights	Quotas and other rights	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
		N	I	O	T
QQ	Quantity at the end of the reporting 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 reporting 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:

• 50 Organic manure

• 60 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 reporting 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 reporting 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 and credits

Structure of the table

Category of debts	Category of debts	Code (*)	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

Liabilities of the holding: the amounts indicated shall relate only to amounts still outstanding, i.e., loans contracted minus the repayments already made.

The following categories are to 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 are to 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
		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.
2.	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 to be 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 (*)	Code (*)	Code (*)
Group of information	Group of information	Group of information	Columns	Columns
Group of information	Group of information	Group of information	Value	Quantity
Group of information	Group of information	Group of information	V	Q
LM	Labour and machinery costs and inputs	Labour and machinery costs and inputs
SL	Specific livestock costs	Specific livestock costs
SC	Specific crop costs and inputs	Specific crop costs and inputs
OS	Specific costs for OGA	Specific costs for OGA
FO	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	—
30311	SC	of which solid urea (optional)	—
30312	SC	of which urea in Urea-Ammonium Nitrate and Urea-Ammonium Sulphate (optional)	—
30313	SC	of which Calcium-Ammonium Nitrate fertilisers (optional)	—
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, …)		—
5035	FO	of which other origin		—
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		—

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 reporting year or to the ‘consumption’ of those resources during the reporting 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 shall be included in the farm return. The proportion of the use of private cars corresponding to their use for farm purposes is also to be included.

In calculating costs relating to the output of the reporting year, the purchases and farm use during the year shall 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 shall be recorded separately.

Where the costs indicated are for the total ‘consumption’ of inputs during the reporting year but do not correspond to production during that year, changes in stocks of inputs shall 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 is not to be treated as a farm cost. Instructions on depreciation are set out in Table D ‘Assets’.

Expenditure on cost items compensated during the reporting 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) shall not be entered as farm costs, and the corresponding receipts shall 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 (piece work 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 shall 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) shall not appear in the farm return.

Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding shall 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 may include 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 shall be excluded. This amount (if necessary by estimation) shall 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, shall 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 shall 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:

1040.	‘Motor fuels and lubricants’.
5030.	‘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 reporting 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 in quintals of N used in mineral fertilisers

30311 of which solid urea (optional)

Quantity (weight) of nitrogen in terms of N in solid urea fertiliser

30312 of which urea in Urea-Ammonium Nitrate and Urea-Ammonium Sulphate fertiliser

Quantity (weight) of nitrogen in terms of N in Urea-Ammonium Nitrate and Urea-Ammonium Sulphate fertilisers (optional)

30313 of which Calcium-Ammonium Nitrate fertilisers

Quantity (weight) of nitrogen in terms of N in Calcium-Ammonium Nitrate (optional)

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 reporting year 2025.

5035. Of which other origin

Total consumption of energy produced by other origin not included in previous categories. Examples could be geothermal, district heating etc.

District heating provides heat from a centralised location. In this system, a central plant generates heat in the form of hot water, often through the combustion of fossil fuels, biomass, or other renewable sources, and distributes it through a network of pipes.

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. Includes the fee of participation in mutual funds.

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

Land use and crops

Structure of the table:

Category of crop	Code (*)
Type of crop	Code ()**
Missing data	Code ()*
Group of information	Group of information
---	---
A	Area
NU	Quantity of N used in mineral fertilisers
PU	Quantity of P2O5 used in mineral fertilisers
KU	Quantity of K2O used in mineral fertilisers
OV	Opening valuation
CV	Closing valuation
PR	Production
SA	Sales
FC	Farm household consumption and benefits in kind
FU	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
90400	Interest received on liquid assets necessary for running the holding
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 reporting 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 reporting 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 reporting 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 reporting 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 form the list below:

Code ()*	Description
0	Code 0 is entered when no data are missing.
1	Code 1 is 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 is 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 is 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 reporting 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 contains the following groups of information:

Mandatory groups of information: area (A), opening valuation (OV), closing valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC), farm use (FU).

Optional group of information: Quantity of N, P2O5 and K2O in mineral fertilisers.

COLUMNS IN TABLE I

In Table I the following information are to be recorded: the total area (TA), the area which is irrigated (IR), the area which is used for energy crops (EN), the area which is fully organic (OR), the area that is under conversion to organic (CO), the quantity of nutrients’ input, production, sales, (Q) and the value (V). 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), the area on which crops are grown organically as defined in Article 3(2) of Regulation (EU) 2018/848(OR), the area that is under conversion to organic production as defined in Article 3, point (6) and Article 10 of Regulation (EU) 2018/848(CO), 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. The areas recorded under columns OR and CO are mutually exclusive.

I.NU   Quantity of N used in mineral fertilisers

Optional data. 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. The quantity is to be given in quintals (100 kg).

I.PU   Quantity of P2O5 used in mineral fertilisers

Optional data. 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. The quantity is to be given in quintals (100 kg).

I.KU   Quantity of K2O used in mineral fertilisers

Optional data. 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. The quantity is to be given in quintals (100 kg).

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 reporting year is to be recorded. The products shall 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 reporting year is to be recorded. The products shall 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 reporting 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 shall 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 shall be entered.

For the 10790 ‘Other vegetables’ and 90900 ‘Other’, the quantity is not to 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 reporting 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 are to 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 reporting 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
OR	Of which organic
CO	Of which in conversion to organic
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
DL	Number of deaths, including emergency killings
FC	Farmhouse consumption
FU	Farm use
TH	Type of housing
TO	Time spent outdoor
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 are to 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, fur animals. 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 reporting 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)

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

J. OR Organic

Average number of animals reared following the production rules laid down in Articles 9, 10, 11 and 14 and in Part II of Annex II of Regulation (EU) 2018/848, excluding those still in the conversion period as defined in Article 3 point (6) and Article 10 of that Regulation.

J. CO in conversion to organic

Average number of animals reared following the production rules laid down in Articles 9, 10, 11 and 14 and in Part II of Annex II of Regulation (EU) 2018/848, which are still in the conversion period as defined in Article 3(6) and Article 10 of that Regulation.

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)