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

Number of livestock is to be indicated in heads or in number for beehives.

This information is not to 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). The submission of this data is optional.

J.OV   Opening valuation

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

Number (column N)

Number of livestock is to be indicated in heads or in number for beehives.

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

Value (column V)

Value of livestock is to 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 reporting year, whether or not they are on the holding at that time.

Number (column N)

Number of livestock is to be indicated in heads or in number for beehives.

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

Value (column V)

Value of livestock shall 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 reporting year.

Number (column N)

Number of livestock is to be indicated in heads. This information is not to 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 livestock sold during the reporting 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 is to be indicated in heads. This information is not to 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 of Coupled Income Support (codes 23111 to 2900 ).

J.SS   Sales for slaughtering

Refer to the livestock sold during the reporting year for which the destination is slaughtering. This information is not to 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 reporting year for which the destination is further rearing or breeding. This information is not to 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 reporting year for which the destination is unknown. This information is not to be provided for bees (code 700) and other animals (code 900).

Number (column N)

See Total sales

Value (column V)

See Total sales

J.DL   Number of deaths, including emergency killings

Number (column N)

Number of livestock shall be indicated in heads. It includes emergency killings and depopulation. Emergency killing refers to killing of animals which are injured or have a disease associated to severe pain or suffering. Depopulation refers to the process of killing animals for public health, animal health, welfare or environmental reasons under the supervision of the competent authority.

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 reporting year.

Number (column N)

Number of livestock shall be indicated in heads. This information is not to be provided for the other animals (category 900 ).

Value (column V)

Value of livestock shall 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 reporting year.

• — 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 shall be indicated in heads. This information is not to be provided for the other animals (category 900 ).

Value (column V)

Value of livestock shall be determined at fair value.

J.TH Type of housing

Code (column C)

The codes defining the type of housing are to be selected from the list below, for each individual animal category included therein:

Table J

Type of housing codes

Code	Type of animal	Type of housing
10	Bovine animals (categories 210 to 269)	Tied stalls (slurry)
20	Bovine animals (categories 210 to 269)	Tied stalls (solid manure)
30	Bovine animals (categories 210 to 269)	Loose/cubicle housing (slurry)
40	Bovine animals (categories 210 to 269)	Loose/cubicle housing (solid manure)
50	Bovine animals (categories 210 to 269)	Always outdoor
60	Bovine animals (categories 210 to 269)	Other type of housing (slurry)
70	Bovine animals (categories 210 to 269)	Other type of housing (solid manure)
80	Sheep and goats (categories 311 to 329)	Deep litter
90	Sheep and goats (categories 311 to 329)	Slatted floor
100	Sheep and goats (categories 311 to 329)	Solid floor
50	Sheep and goats (categories 311 to 329)	Always outdoor
120	Pigs (categories 410 to 499)	Fully slatted floor
130	Pigs (categories 410 to 499)	Partially slatted floor
140	Pigs (categories 410 to 499)	Solid floor (solid manure)
80	Pigs (categories 410 to 499)	Entire surface is deep litter
50	Pigs (categories 410 to 499)	Outdoor (free range)
60	Pigs (categories 410 to 499)	Other type of housing (slurry)
70	Pigs (categories 410 to 499)	Other type of housing (solid manure)
80	Poultry (categories 510 to 530)	Deep litter
200	Poultry (categories 510 to 530)	Aviary house
210	Poultry (categories 510 to 530)	Cages with manure belt
220	Poultry (categories 510 to 530)	Cages with deep pit
230	Poultry (categories 510 to 530)	Cages with stilt house
50	Poultry (categories 510 to 530)	Outdoor (free range)
250	Poultry (categories 510 to 530)	Other type of housing

If for any category of animals, more than one type of housing is used, only the type of housing where the majority of the animals in that animal category are housed shall be reported. Data shall be reported in the farm returns annually. However, data may be compiled or collected at a lower frequency, provided that this is done at least once every five years.

Description of housing systems

Tied stalls: Tied stalls are animal houses where the animals are tied to their places and are not allowed to move freely. These types of housing can contain manure separated in the form of solid dung and liquid manure when the floors of the stalls are on sloping concrete with bedding (e.g. straw, chopped straw, sawdust) and a shallow gutter at the rear of the animals to collect part of the faeces and the urine, whilst part is regularly removed as solid manure. In some cases, the gutter is equipped with a drainage pipe to collect seepage or there can be a deeper channel instead of a gutter to collect and store the liquid fraction. The manure is normally removed mechanically outside the building as solid dung/farmyard manure. They can also contain manure in the form of slurry when the floors of the stalls are level concrete with a channel covered by a grid at the rear of the animals or fully slatted floor to collect faeces and urine as slurry. In this case, the manure and urine drop down below the floor into a pit, where they form slurry.

Loose and cubicle housing Loose housing refers to animal houses where the animals are allowed to move freely and have free access over the whole area of the building or pen (a small enclosure for livestock). Loose housing may contain manure in the solid form when there is a concrete floor which is cleaned more frequently by scraping in the area where the animals stand to feed and/or drink. It is common for a deep layer of bedding (usually straw) to be spread over the floor. This bedding is removed from the building, typically once or twice per winter, as farmyard manure. This type of housing also includes cubicle housing, which are buildings.

Outdoor Includes pasture, free range and paddock.

Slatted floor housing Refers to animal houses where the floors are completely slatted. The whole floor has slats where the manure and urine drop down below the floor into a pit, where they form slurry.

Partially slatted floor Refers to animal houses where the floors are partially slatted. Part of the floor has slats where the manure and urine drop down below the floor into a pit, where they form slurry.

Deep litter for pigs: housing on straw-beds (deep litter-loose housing) where the floor is covered with a thick layer of litter (straw, peat, sawdust, or other similar material binding the manure and urine) that is removed only at intervals that may be several months apart.

Other types of housing Types of housing different from the ones mentioned above.

Free range Free range is a method of farming husbandry where the animals, for at least part of the day, can roam freely outdoor, rather than being confined in an enclosure for 24 hours each day.

Deep litter for poultry laying hen housing on straw-beds (equivalent to deep litter-loose housing) where the floor is covered with a thick layer of litter (straw, peat, sawdust, or other similar material binding the manure) that is removed only at intervals that may be several months apart. A simple closed building that is thermally insulated and with forced ventilation or natural ventilation. At least a third of the floor area must be covered with bedding (e.g. chopped straw, wood shavings) and two thirds arranged as a pit covered with slats to collect droppings (waste voided by poultry) over the 13-15-month egg-laying period. Laying nests, feeders and water supply are placed over the slatted area to keep the litter dry.

Aviary housing Aviaries are also called multi-level systems or percheries. They consist of a ground floor plus one or more levels of perforated platforms, from which manure cannot fall on birds below. At some point across the system there will be at least two levels available for birds. An aviary house is a construction with thermal insulation, forced ventilation and either natural or artificial light. They can be combined with free range and outside scratching area. Birds are kept in large groups and are free to move over the entire house area over multiple levels. The space is subdivided into different areas: feeding and drinking, sleeping and resting, scratching, egg laying. Because animals can use several levels, higher stock densities are allowed in comparison to the deep litter regime. Droppings are removed by manure belts or collected in a manure pit.

Cages with manure belts Battery cages are animal housing systems where the laying hens are kept in cages, one or more in each, inside closed buildings with forced ventilation and with or without a lighting system. Birds are kept in tiered cages, usually made of steel wire, arranged in long rows. Droppings fall through the bottom of the cages and are collected and stored underneath in a deep pit or channel or are removed by a belt or scraper system. The droppings from laying hens in battery systems are not mixed with other material such as litter and may be dried or have water added to make the manure easier to manage. Battery cages with manure belt are battery cages where the manure is removed mechanically by a belt below the cages to outside the building to form solid dung/farmyard manure.

J. TO   Time spent outdoor

Grazing time (column D)

Number of full grazing day. If the animals graze less than 2 hours a day, this is not considered a grazing day. Information shall be reported for categories 261 dairy cows, 269 non-dairy cows, 311 breeding female sheep, and 321 breeding female goats.

Access to yard (column Y)

Exercise yards:

Outdoor areas with permanent access, normally with impermeable floor, including grassy area without grazing, where animals can exercise for part of the day. If the yard is accessible to the animals, it shall be counted.

The following codes are to be used:

• 0 No, the livestock does not have access to yard

• 1 Yes, the livestock has access to yard

Table K

Animal products and services

Structure of the table

Category of animal products or services	Category of animal products or services	Category of animal products or services	Code (*)	Code (*)
Missing data	Missing data	Missing data	Code ()**	Code ()**
		Columns	Columns	Columns
Group of Information	Group of Information	Quantity	Quantity	Value
Group of Information	Group of Information	Q	Q	V
OV	Opening valuation
CV	Closing valuation
PR	Production			—
SA	Sales
FC	Farmhouse consumption
FU	Farm use
Code (*)	Description
---	---
261	Cow’s milk
262	Buffalo-cow’s 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

Missing data

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:

261	Cow's milk
262	Buffalo-cow's milk
311	Sheep's milk
321	Goat's milk
330	Wool
531	Eggs for human consumption (all poultry)
532	Eggs for hatching (all poultry)
700	Honey and products of bee-keeping: honey, hydromel and other products and by-products of bee-keeping
800	Manure
900	Other animal products (stud fees, embryos, wax, goose or duck liver, milk of other animals, etc.)
1100	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.
1200	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) shall be provided in column value (V).

For the other animal products (code 900 ) information shall 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 are the receipts that are to be recorded under the information on sales (SA) in column value (V).

Quantity (column Q)

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

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

K.OV   Opening valuation

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

Quantity (column Q)

See instructions for table K.

Value (column V)

The products shall 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 reporting year, excluding livestock.

Quantity (column Q)

Instructions for table K apply.

Value (column V)

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

K.PR   Production during the reporting year

Quantity (column Q)

The quantities of animal products produced during the reporting 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.

K.SA   Sales

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

Quantity (column Q)

Instructions for table K apply.

Value (column V)

Total value of sales (whether or not the proceeds have been received during the reporting year) of products in stock at the start of the reporting 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 reporting 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 to be entered under code 900 ‘Other animal products’.

Grants and subsidies received for products during the reporting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category of Coupled Income Support (codes between 23111 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 is not to be provided for eggs for hatching (code 532 ).

Quantity (column Q)

Instructions for table K apply.

Value (column V)

The products shall be valued at fair value.

K.FU   Farm use

Products of the holding 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. 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)

Instructions for table K apply.

Value (column V)

The products shall 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
		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 OGA 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:

261	Processing of cow's milk
263	Processing of other animals’ milk, e.g. buffalo-cow’s milk, sheep’s milk, goat’s milk
900	Processing of meat or other animal products
1010	Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from grapes, cider or perry.
1020	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 reporting year.
2010	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.
2020	Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites, cottages, riding facilities, hunting, fishing, etc.).
2030	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.
9000	Other OGA 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 shall be indicated in quintals (100 kg).

In the case of milk processed products (codes 261 and 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 reporting year.

This information is not to 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 shall 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 reporting year.

This information is not to 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 shall be determined at fair value less estimated point-of-sale costs on the day of valuation.

L.PR   Production for the reporting year

Quantity (column Q)

This information shall only be provided for the categories concerning the milk processing (codes 261 and 263).

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

L.SA   Sales

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

Any compensation payments (e.g. insurance payments) during the reporting 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 to be entered in Table I ‘Crops’ under code 90900 ‘Other’.

Grants and subsidies received for products during the reporting year are not included in the total for sales; they are entered in Table M ‘Subsidies’ in the appropriate category of Coupled Income Support (codes between 23111 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 is not to be provided for contractual work (code 2010 ), tourism activities (code 2020 ) and production of renewable energy (code 2030 ).

Value (column V)

The products shall be valued at fair value.

L.FU   Farm use

Products of the holding 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. 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 is not to be provided for contractual work (code 2010 ), tourism activities (code 2020 ) and production of renewable energy (code 2030 ).

Value (column V)

The products shall 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			—
		Other 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			—
3770	S	Knowledge exchange and dissemination of information
3780	S	Cooperation
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 reporting 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		—	—
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;		—	—
10403	AI	GAEC 9: number of hectares of designated environmentally sensitive permanent grassland outside Natura 2000 sites, protected under GAEC 9.		—	—

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 Union budget.
2	The measure is co-financed by the Union and the Member State.
3	The measure is not financed from the Union 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, financed by both the national and the Union budget. It also covers administrative information on good agricultural and environmental conditions of land.

GROUPS OF INFORMATION IN TABLE M

S Subsidies

Grants and subsidies are defined by category of subsidy (S), financing and basic units. For each entry, the number of basic units (N) and the amount received (V) are to be recorded. There might be several records per category of subsidy as the basic units and/or financing origins might differ.

As a general rule, grants and subsidies registered in Table M correspond to the current reporting year regardless of when the payment is received (reporting year is equal to claim year). Investment subsidies and rural development payments other than payments to areas facing natural or other specific constraints constitute an exception to this general rule as registered amounts should refer to payments actually received during the reporting year (reporting year is equal to payment year).

AI   Administrative information

Certain obligations of Member States relating to good agricultural and environmental conditions of land (GAEC standards 2, and 9) are defined by category of administrative information (AI). The number of basic units (N) and/or the type (T) are to be recorded for each entry, as specified in the table.

The number of basic units (N) corresponds to area concerned by GAEC standards are expressed in hectares.

The type (T) refers to the application of the GAEC at farm level and is to be selected from the list below:

Code	Description
1	Agricultural holding has an obligation to comply with the administrative requirement.
2	Agricultural holding benefits from an exemption or derogation as defined in CAP Strategic Plan pursuant to Article 13(1), second subparagraph, and Article 13(2a) of Regulation (EU) 2021/2115.

Table MI

Market integration

Structure of the table

Category	Category	Code	Code	Code	Code	Code
		Columns	Columns	Columns	Columns	Columns
Group of information	Group of information	Share of value sold (%)	Contract type	Price arrangements	Value sharing	Contract terms
		S	C	P	V	R
MI	Market integration

The categories are to be selected from the list below:

Code	Description	Group	S	C	P	V	R
100	Direct sale to consumer	MI		—	—	—	—
200	Producer organisation/Cooperative	MI
300	Retailer	MI
400	Food processor	MI
500	Wholesaler	MI
600	Other farms	MI
700	Export intermediaries	MI
800	Other	MI

The group of information on market integration refers to the sale of the main farm product in terms of sales value within a given reporting year. For the given main product, an indication is to be provided on the share of product sold to different buyers and the characteristics of the relevant contractual agreements. If the main product is sold to different buyers and/or with different contract arrangements, the same criterion of the higher sales value shall apply (i.e., recorded information shall refer to the main buyer and/or the main contract in terms of sold value).

Description of columns

S. Share of value sold (%)

The calculation of the share of value sold refers to determining the percentage of the total value of the main farm product in terms of sales value that has been sold within a given reporting year by type of buyer.

C. Contract type

An indication is to be given on the existence of a written contract between the farmer and the buyer on the sale of the main farm product. If the given main farm product is sold with different contracts, only the information on the main contract in terms of sales value should be reported.

Codes to be used:

• 0 No

• 1 Yes

P. Price arrangements

In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on the type of price agreement for the sale of the main farm product covered by such contract.

Codes to be used:

• 1 Static price (i.e., the contract provides for a price which is not subject to change regardless of fluctuations in costs, market conditions, or other variables).

• 2 Variable price (i.e., the contract provides for a price-formula laying down indicators, indices and/or methods of calculation which reflect changes in market conditions, quantities, and the quality and composition of the products delivered).

V. Value sharing

In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on whether the contract determines how any evolution of relevant market prices for the products concerned or other commodity markets profits or losses is to be allocated between the contractual parties, including through bonuses or sharing of losses.

Codes to be used:

• 0 No

• 1 Yes

R. Contract terms

In case a written contract exists (i.e., the value entered under point C is equal to 1), an indication is to be given on contract terms concerning the quantities of goods to be delivered, frequency of the deliveries, as well as payment terms and penalties for non-compliance as regards the sale of the main farm product covered by such contract.

Codes to be used (multiple selection possible):

• 1. The contract requires regular deliveries of the products during the entire duration of the contract.

• 1. The duration of the contract is up to 1 year without automatic renewal clause.

• 1. The payments for the products delivered under the contract is to be made up to 30 days from the delivery of the goods.

• 1. The contracts include penalties for the producer for non-compliance and/or in the event of force majeure.

Table DI

Innovation and digitalisation

Structure of the table

Categories of innovation and digitalisation	Categories of innovation and digitalisation	Code	Code
		Columns	Columns
Group of information	Group of information	Participation	Uptake
Group of information	Group of information	P	U
IN	Innovation projects and networks
FM	Farm management
PF	Precision farming
LM	Machinery for livestock management

The categories are to be selected from the list below:

Code	Description	Group	P	U
110	Research and innovation project	IN		-
120	EIP operational group	IN		-
130	Demonstration farm	IN		-
140	Farmers network	IN		-
150	Other network	IN		-
210	Farm management information system	FM	-
310	Robotics for crop production	PF	-
320	Variable rate techniques	PF	-
330	Precision monitoring of crops	PF	-
410	Welfare and health monitoring of animals	LM	-
420	Automatic feeding systems	LM	-
430	Automatic regulation of barn climate	LM	-
440	Milking robots	LM	-

DESCRIPTION OF CATEGORIES

110 Research and innovation project

Research and innovation (R&I) projects undertaken by companies aim to innovate and introduce new products and services or to improve existing offer. They may be the result of collaboration between farmers, researchers, and other businesses through a multi-actor approach which enhances R&I efforts and farm’s uptake of R&I’s results.

120 EIP operational group

An EIP-AGRI Operational Group project includes partners with complementary knowledge (e.g., scientific, technical, organisational, etc.) who co-create practical solutions for agriculture, forestry, and rural communities in an innovation project. It may include various actors from European Agricultural Knowledge and Innovation Systems (AKIS), including farmers, foresters, researchers, advisors, businesses, environmental groups, consumer interest groups or other NGOs to advance innovation for agriculture, forestry, and rural areas.

130 Demonstration farm

A demonstration farm (or experimental or model farm) contributes to research or demonstrates various agricultural techniques.

140 Farmers network

A farmer network is a way for farmers to exchange information and technical knowledge, as well as to create connection opportunities on a regular basis.

150 Other network

Other farm network includes initiatives such as LEADER and smart villages.

210 Farm management information system

Management information systems are decision support tools, either on an own computer or via an on–line system. They include but are not restricted to tools such as digital field book or digital herd book.

310 Robotics for crop production

It includes self–driving machinery, berry–picking robots, very high precision equipment based on RTK–GPS, and other. Equipment using GPS guidance for the application of PPPs and equipment for band-spraying of PPPs are also included.

320 Variable rate techniques

In variable rate techniques, the rate of application is based on the precise location or qualities of the area. They are used for one or more of the following farming operations:

• — Fertilisation

• — Plant protection

• — Weeding

• — Sowing

• — Planting

• — Other

330 Precision monitoring of crops

Crop monitoring techniques such as:

• — Weather stations

• — Digital mapping (soil quality mapping, yield mapping, Normalized Difference Vegetation Index (NDVI) mapping)

• — Soil scanning

• — Yield monitoring sensors

• — Other

410 Welfare and health monitoring of animals

Monitoring of farm animals using one or more of the following techniques:

• — Camera monitoring

• — Sound monitoring

• — Alert systems

• — Activity sensors

• — Animal tracking

• — Health monitoring (e.g., temperature, weight, lameness, or mastitis monitoring)

• — Feeding registration

• — Drinking registration

• — Other

420 Automatic feeding systems

Automatic feeding systems for animals automate and optimise the feeding process, providing consistent and controlled feed delivery to the animals while minimising labour and ensuring efficient resource utilisation.

430 Automatic regulation of barn climate

Equipment for automatic regulation of barn climate including temperature control, ventilation, humidity management, lighting control, alarm, and monitoring system.

440 Milking robots

Automatic milking systems which replace the practice of milking by hand.

DESCRIPTION OF COLUMNS

Participation (P)

The code indicates whether the farm participated in innovation projects or networks during the last three years. The following code numbers are to be used:

• 0 No

• 1 Yes

Uptake (U)

The code indicates whether the farmer owned, rented, or used the given technology in the reporting year. It may include the use of the given technology by a service provider if the technology used to perform the farming operations is specified in the contract or in the invoices or if the farmer is aware of the technology used by direct knowledge or information. The following code numbers are to be used:

• 0 No

• 1 Yes

Table OF

Indicative share of off-farm income

Structure of the table

		Column
Group of information	Group of information	Code
		C
OI	Off-farm income

The categories are to be selected from the list below:

Code	Description	Group	C
100	Share of off-farm income	OI
200	Sources of off-farm income	OI

The group of information of off-farm income refers to farmer’s incomes from employment other than farm work and other than other gainful activities directly related to the farm (OGA). It includes off-farm employment and self-employment of unpaid holder/manager or holder/not manager or manager/not holder. If income values are not yet known for the FSDN reporting year, the period of observation may refer to the previous 12-month income reference period, namely the previous calendar or tax year for both farm and off-farm incomes (for example, 2026 farm and off-farm incomes to be considered for FSDN reporting year 2027). The period of observation (i.e., the FSDN reporting year or the previous 12-month income reference period) 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.

The following categories are to be distinguished:

OF.OI.100.C.   Share of off-farm income

An indication is to be provided on the indicative proportion of off-farm income compared with income from farming and OGA (i.e., an indication if the off-farm income is higher or lower compared with farm income and to what degree). The following code numbers are to be used:

• 0 No presence of off-farm income – i.e., off-farm income equals to 0

• 1 Off-farm income is a secondary source of income – i.e., off-farm income is lower than 50 % compared to income from farming and OGA

• 2 Off-farm income is a significant source of income – i.e., off-farm income is between 50 % and 100 % compared to income from farming and OGA

• 3 Off-farm income is greater than income from farming and OGA – i.e., off-farm income is more than 100 % compared to income from farming and OGA

The following calculation formula may be used to estimate the share of off-farm income:

Share =

Image omitted; see official source

×100

However, such calculation is not required and should not be performed especially when, due to certain income values (e.g., negative income), the result would not be meaningful.

OF.OI.200.C.   Sources of off-farm income

An indication of the sources of off-farm income is to be given if the code used to fill in OF.OI.100.C is different from 0. The following code numbers are to be used:

• 1 Mostly employment

• 2 Mostly self-employment

Table FP1

Farming practices 1

Environmental and climate farming practices are any protection, commitment or investment actions undertaken by a farmer or a land manager with the aim to improve the environmental conditions of farming, and to mitigate and adapt to climate change.

Structure of the table

	Category of farming practices	Code (*)
Group of information	Group of information	Area	Quantity
Group of information	Group of information	TA	Q
TI	Tillage management		—
SC	Soil cover		—
OF	Organic fertilisation
AL	Application of lime	—

The categories are to be selected from the list below:

Code (*)	Group	Description	TA	Q
100	TI	Conventional tillage		—
200	TI	No tillage		—
300	TI	Conservation (low) tillage		—
400	SC	Winter soil cover on arable land		—
500	SC	Herbaceous cover in permanent crops		—
600	OF	Use of compost	—
700	OF	Use of digestates or nutrients-rich fractions	—
800	OF	Green manuring		—
900	OF	Use of sewage sludge	—
1000	AL	Application of lime	—

GROUPS OF INFORMATION IN TABLE FP1

TI   Tillage

For each entry, the area (TA) under the different tillage management practices is to be recorded. The area is to be given in ares (100 ares = 1 hectare).

SC   Soil cover

For each entry, the covered area (TA) is to be recorded. The area is to be given in ares (100 ares = 1 hectare).

OF   Organic fertilisation

For each entry, the quantity (Q) is to be recorded, except for green manuring, for which area (TA) is to be recorded. The quantity of organic fertiliser applied during the reporting year shall be indicated in quintals (100 kg). For green manuring the area refers to the total area planted with crops used specifically for this purpose. The area is to be given in ares (100 ares = 1 hectare).

AL   Application of lime

For each entry, the quantity (Q) is to be recorded. The quantity shall be indicated in quintals (100 kg).

Categories of farming practices

100 Conventional tillage

Tillage which involves inversion of the soil, normally with a mouldboard or a disc plough as the primary tillage operation, followed by secondary tillage with a disc harrow.

200 No tillage

Practice in which the crop is sown directly into soil not tilled since the harvest of the previous crop (also referred to as direct seeding). Weed control is achieved by the use of herbicides and/or appropriate mulching and other techniques like intermediate crops or under-sowing and stubble is retained for erosion control. No tillage is applied between harvest and sowing. Sod seeding practices shall be recorded in this category.

300 Conservation (low) tillage

Conservation (low) tillage refers to tillage practices or system that do not entail soil inversion. This category includes tillage methods that involve low degrees of soil disturbance (e.g., minimum tillage, subsoil tillage, non-inversion, or surface inversion), as well as strip tillage or zonal tillage, tined tillage or vertical tillage and ridge tillage.

400 Winter Soil cover on arable land

It is the area of arable land that is covered (not bare) during winter. It includes:

• — Area cultivated with regular winter crops

• — Area cultivated with cover crops, catch crops and/or any plants that are sown specifically to manage soil erosion, fertility, and quality, water, weeds, pests, diseases, biodiversity and wildlife, between harvest and sowing, during winter.

• — Arable land covered with the plant residues and stubble of the previous crop season and/or land covered with mulch (loose covering with material that is either natural such as litter, cut grass, straw, foliage, pruning residues, bark or sawdust, or artificial such as paper or synthetic fibres).

500 Herbaceous cover in permanent crops

Area covered by herbaceous vegetation, either spontaneous or planted (including cover crops), on utilised agricultural area occupied by permanent crops. It includes herbaceous cover between the rows for vineyards and orchards planted in rows, as well as the area between trees in orchards not planted in row. To be accounted for, the herbaceous cover shall have been maintained for a period of at least 6 months during the reporting year.

600 Use of compost

Compost is the product of composting, a biological process that submits biodegradable waste to anaerobic or aerobic decomposition and that results in a product used on land or for the production of growing media or substrates. Compost is commonly prepared by decomposing plant and food waste, recycling organic materials, and manure.

700 Digestates or nutrients-rich fractions

Application of digestates or nutrients-rich fractions recovered from manure. The digestate is a residue that is not decomposed in the anaerobic digestion process such as the one for the production of biogas. Different types of fractions and digestate are included in this category such as manure liquid fraction, manure solid fractions, manure only-digestate, co-digestate, digestate liquid fractions, manure/digestate mineral concentrates.

800 Green manuring

The total area planted with crops used for green manuring shall be reported. Green manure crops are plants that are grown, cut and incorporated into the soil to enhance soil fertility. Mustard, radish and some leguminous crops are used as green manure. Incorporation of straw or crop residues from the main crops shall not be considered green manuring.

900 Use of sewage sludge

Residual, semi-solid material that is produced as a by-product during sewage treatment of industrial or municipal wastewater.

1000 Application of lime

Application to soil of calcium (Ca)- and magnesium (Mg)-rich materials in various forms, including loam, chalk, limestone, burnt lime or hydrated lime.

Table FP2

Farming practices 2

Structure of the table

	Category of farming practices	Code (*)
Group of information	Group of information	Columns
Group of information	Group of information	Area
Group of information	Group of information	TA
CR	Crop rotation
LU	Specific land uses

The categories are to be selected from the list below:

Code(*)	Group	Description	TA
100	CR	Crop rotation
200	LU	Agroforestry
300	LU	Paludiculture

GROUPS OF INFORMATION IN TABLE FP2 – Farming practices 2

CR   Crop rotation

The total area (TA) is to be recorded. The area is to be given in ares (100 ares = 1 hectare).

LU   Specific land uses

The total area (TA) is to be recorded. The area is to be given in ares (100 ares = 1 hectare).

Categories of farming practices

100 Crop rotation

Total area under crop rotation. Crop rotation is the practice of alternating crops grown on a specific field in a planned pattern or sequence in successive crop years so that crops of the same species are not grown without interruption on the same field. Crop rotation applies to arable land cultivated for crop production or area in set aside (less than five year); the area of a plot is to be considered part of a crop rotation scheme as soon as it has not been planted or covered continuously with the same crop or lying fallow in the last 3 years.

The following crops shall not be accounted for when calculating the area under crop rotation:

• — Arable land under glass or high accessible cover;

• — Cultivated mushrooms.

200 Agroforestry

Agroforestry is a type of land-use system where woody perennials (trees, shrubs) are deliberately used on the same land management unit together with agricultural crops, grasslands and/or animals.

300 Paludiculture

Area under Paludiculture, defined as a type of land-use where intact or rewetted peatland is used to produce biomass for commercial purposes.

Table NM1

Nutrient use and management – Manure storage

Structure of the table

	Category of manure storage system	Category of manure storage system	Code (*)
Group of information	Group of information	Group of information	Columns
Group of information	Group of information	Group of information	Share
Group of information	Group of information	Group of information	S
MS	Manure storage facilities

The categories are to be selected from the list below:

Code(*)	Description	S
100	Manure solid storage in heaps
200	Solid manure stored in compost piles
300	Solid manure stored in pits below animal confinement
400	Solid manure stored in deep litter systems
500	Liquid manure / slurry storage without cover
600	Liquid manure / slurry storage with permeable cover
700	Liquid manure / slurry storage with impermeable cover
800	Solid manure stored in other facilities n.e.c.
900	Liquid manure/slurry stored in other facilities n.e.c
1000	Solid Manure daily spread
1100	Liquide manure/slurry daily spread

GROUPS OF INFORMATION IN TABLE NM1 – Manure storage

MN   Manure storage facilities

Data shall be reported in the farm returns annually. However, data may be compiled or collected at a lower frequency, provided that this is done at least once every five years.

The storage facilities for manure management systems cover the storage of solid manure and liquid manure/slurry.

• — Liquid manure is urine from domestic animals including possibly a small amount of excrement and/or water. Liquid manure has up to 4 % dry matter. Slurry is manure in liquid form, a mixture of excrements and urine of domestic animals, including possibly also water and/or a small amount of litter. The share of dry matter content is 4-20 %. For the purpose of FSDN, liquid manure and slurry are considered jointly.

• — Solid manure, including farmyard manure, are excrements, with or without litter, of domestic animals including possibly a small amount of urine. Solid manure has at least 20 % dry matter. It is handled with front-end loaders and/or pitchforks.

Description of categories of manure storage systems

100 Manure solid storage in heaps

Manure which is stored in unconfined piles or stacks or in open confinement area, normally for a period of several months. These facilities may or may not have a roof, or may or may not be covered.

200 Solid manure stored in compost piles

Manure stored in confined compost piles, which are aerated and/or mixed.

300 Solid manure stored in pits below animal confinement

Manure stored with little or no added water, typically below a slatted floor in an enclosed animal confinement facility, usually for periods of less than 1 year. Includes cattle and swine manure with litter and poultry manure without litter.

400 Solid manure stored in deep litter systems

Manure which is accumulated over a production cycle, which can extend to 6 or 12 months.

500 Liquid manure / slurry storage without cover

Manure which is stored in uncovered tanks, or ponds, usually for a period of less than 1 year. Includes uncovered anaerobic lagoons and aerobic treatment lagoons.

600 Liquid manure / slurry storage with permeable cover

Manure stored in tanks or ponds, usually for a period of less than 1 year and that is covered with a permeable cover (such as clay, straw or natural crust).

700 Liquid manure / slurry storage with impermeable cover

Manure stored in tanks or ponds, usually for a period of less than 1 year and that is covered with an impermeable cover (such as high-density polyethylene or negative pressure covers).

800 Solid manure stored in other facilities n.e.c.

Solid manure stored in other facilities not elsewhere classified.

900 Liquid manure/slurry stored in other facilities n.e.c.

Liquid manure/slurry stored in other facilities not elsewhere classified.

1000 Solid manure daily spread

Manure which is routinely removed from a confinement facility and is applied to cropland or pasture within 24 hours of excretion.

1100 Liquide manure/slurry daily spread

Manure which is routinely removed from a confinement facility and is applied to cropland or pasture within 24 hours of excretion.

Description of the columns

Share (S)

It refers to the share (in percentages) of own-produced solid manure that is stored in each type of storage facility (%) and the percentages of own-produced liquid manure/slurry that is stored in each type of storage facility (%).

Table NM2

Nutrient use and management – Manure application

Structure of the table

	Category of manure application techniques	Code (*)	Code (*)
Group of information	Group of information	Columns	Columns
Group of information	Group of information	Code	Code
Group of information	Group of information	Share	Quantity
Group of information	Group of information	S	Q
MA	Manure application techniques

The categories are to be selected from the list below:

Code(*)	Description	S	Q
100	Solid manure broadcast incorporation within 4 hours		-
110	Liquid manure/Slurry broadcast incorporation within 4 hours		-
120	Solid manure broadcast incorporation after 4 hours		-
130	Liquid manure/Slurry broadcast incorporation after 4 hours		-
140	Solid manure broadcast no incorporation		-
150	Liquid manure/Slurry broadcast no incorporation		-
160	Liquid manure/slurry band spread trailing hose		-
170	Liquid manure/slurry band spread trailing shoe		-
180	Liquid manure/slurry injection shallow/open slit		-
190	Liquid manure/slurry injection deep/closed slit		-
200	Solid manure used in own biogas plant (own produced)
210	Liquid manure/slurry used in own biogas plant (own produced)
220	Export of solid manure from the farm	-
230	Export of liquid manure/slurry from the farm	-
240	Import of solid manure into the farm	-
250	Import of liquid manure/slurry into the farm	-

Categories of manure application

100 Solid manure broadcast incorporation within 4 hours; 110 Liquid manure/Slurry broadcast incorporation within 4 hours, 120 Solid manure broadcast incorporation after 4 hours; 130 Liquid manure/Slurry broadcast incorporation after 4 hours; 140 Solid manure broadcast no incorporation; 150 Liquid manure/Slurry broadcast no incorporation.

Broadcasting can be used for the application of solid, slurry and liquid manure. Application techniques include box spreaders, tank wagons, tow hoses, and irrigation systems. Broadcasting requires the least amount of energy and time, and results in a uniform application pattern.

Immediate incorporation of manure consists of techniques which allow an immediate incorporation of solid dung or slurry. For effective abatement, the incorporation is to happen as rapidly as possible. This means that the applied manure is directly incorporated by a manure or slurry spreading machine or the spreading machine is immediately followed by another machine incorporating the manure into the soil (chisel or disk ploughing). The 4-hour threshold may be considered as the approximate time limit to distinguish immediate incorporation.

160 Liquid manure/slurry band spread trailing hose; 170 Liquid manure/slurry band spread trailing shoe

Band spreading is the placement of fertiliser in a concentrated layer or location (band) in the soil, commonly 8-15 cm below the surface. Fertiliser bands may be placed with the seed, below the seed, or both.

Trailing hose: Slurry is discharged at ground level to grass or arable land through a series of flexible hoses. Application between the rows of a growing crop is feasible.

Trailing shoe: Slurry is normally discharged through rigid pipes which terminate in metal “shoes” designed to ride along the soil surface, parting the crop so that slurry is applied directly to the soil surface and below the crop canopy. Some types of trailing shoes are designed to cut a shallow slit in the soil to aid infiltration.

180 Liquid Manure/slurry injection shallow/open slit

Shallow injection: the application of liquid manure by placement in shallow, vertical slots, typically about 50 mm deep and 25-30 cm apart, cut into the soil by a tine or disc; they are more commonly used on grassland.

190 Liquid Manure/slurry injection deep/closed slit

Deep injection: the application of slurry or liquid manure by placement in deep, vertical slots, typically about 150 mm deep, cut into the soil by specially designed tines; the tines are fitted with lateral wings which aid the dispersion in the soil; typically, these are used on arable land as they have an increased risk of physically damaging the grass swards.

200 Solid manure used in biogas plant (own produced); 210 Liquid manure/slurry used in own biogas plant (own produced)

Manure which was used for energy production in biogas plants.

220 Export of solid manure from the farm

It is the quantity of solid manure exported from the farm for direct use as fertiliser or intended for industrial processing regardless of whether it is sold, exchanged or given away for free. It includes manure that was used for energy production and at a later stage is to be re-used in agriculture.

230 Export of liquid manure/slurry from the farm

It is the quantity of liquid manure/slurry manure exported from the farm for direct use as fertiliser or intended for industrial processing regardless of whether it is sold,exchanged or given away for free. It includes manure that was used for energy production and at a later stage is to be re-used in agriculture.

240 Import of solid manure into the farm; 250 Import of liquid manure/slurry into the farm

It is the quantity of manure imported on the farm for direct use as fertiliser or intended for industrial processing regardless of whether it is bought, exchanged or obtained for free. It includes manure that was used for energy production and at a later stage is to be re-used in agriculture.

Description of columns

Share (S)

It refers to the share (in percentages) of total (own-produced and imported) solid manure that has been applied by different application technique or used in biogas plant (%); and the share (in percentages) of total (own-produced and imported) liquid manure/slurry that has been applied by different application technique or used in biogas plant (%).

Quantity (Q)

The quantity shall be indicated in quintals (100 kg) for solid manure and in cubic meter for liquid manure/slurry.

Table NM3

Nutrient use and management – Feed Input

Structure of the table