Emtract Ingest

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

SECTION 1

FIELD OF SURVEY AND SELECTION PLAN

Article 1

Threshold of economic size

The thresholds of economic size, as referred to in Article 5(1), first subparagraph, of Regulation (EC) No 1217/2009, are set out in Annex I to this Regulation.

Article 2

Number of returning holdings

Article 3

Selection plan

1.
Models and methods relating to the form and content of the data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 are set out in Annex III to this Regulation.

2.
Member States shall notify the Commission, by electronic means, of the selection plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009 and approved by the National Committee referred to in Article 6(2) of that Regulation, no later than two months before the beginning of the reporting year to which that selection plan relates.

SECTION 2

UNION TYPOLOGY FOR HOLDINGS

Article 4

Particular types of farming specialisations

Article 5

Economic size of the holding

Article 6

Standard output coefficient and total standard output of a holding

1.
The method of calculation to determine the standard output coefficient of each characteristic, referred to in Article 5b(2) of Regulation (EC) No 1217/2009, and the procedure for collecting the corresponding data are set out in Annexes IV and VI to this Regulation.

The standard output coefficient of the different characteristics of a holding, referred to in Article 5b(2) of Regulation (EC) No 1217/2009, shall be determined for the crop and livestock variables listed in Part 2.1. of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.

2.
The total standard output of a holding shall be obtained by multiplying the standard output coefficient of each crop and livestock variable by the number of corresponding units.

Article 7

Other gainful activities directly related to the holding

The method to estimate the importance of the gainful activities referred to in the first paragraph is set out in Parts 2 and 3 of Annex VII to this Regulation.

The percentage bands referred to in the first paragraph are set out in Part 3 of Annex VII to this Regulation.

Article 8

Notification of standard outputs and data for their determination

1.
Member States shall submit to the Commission (Eurostat) the standard outputs, the data for their determination and corresponding metadata, as referred to in Article 5b(6) of Regulation (EC) No 1217/2009, for a reference period of year N before 31 December of the year N+3.

2.
For the submission of the data and metadata referred to in paragraph 1, Member States shall use the computerised systems made available by the Commission (Eurostat) for that purpose.

SECTION 3

FARM RETURN AND DATA DELIVERY TO THE COMMISSION

Article 9

The start and the end of the reporting year

The reporting year of 12 consecutive months, referred to in Article 8(3) of Regulation (EC) No 1217/2009, shall end during the period from 31 December to 30 June inclusive.

Article 10

The definitions of variables, the form and layout of the farm return and the frequency of data transmission

Article 11

The methods and deadlines for data transmission to the Commission

1.
The farm returns shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised data system, in accordance with Article 8a of Regulation (EC) No 1217/2009. The required information shall be exchanged electronically on the basis of models made available to the liaison agency via that computerised data system.

2.
Member States shall be informed of the general conditions for implementing the computerised system referred to in paragraph 1, at the Committee for the Farm Sustainability Data Network.

3.
FSDN tables and variables are set out in Annex IX. Member States shall submit in the farm returns the data referred to in Article 10 from the reporting years 2025 and 2027 in accordance with the timetable set out in Annex IX. For the reporting year 2026, the variables to be submitted shall be the same as for reporting year 2025. With regards to the tables indicated in Annex IX, new FSDN variables laid down in Annex IX shall be submitted for the first time for the reporting year 2025 or 2027. After these reporting years, it shall continue to be submitted each year.

However, data required to be submitted for the reporting year 2027 may also be submitted in an earlier year.

4.
The farm returns shall be transmitted to the Commission by 15 December, after the end of the reporting year in question.

However, Germany may transmit the farm returns to the Commission within 15 weeks after the deadline referred to in the first subparagraph.

5.
Farm returns shall be deemed to be delivered to the Commission once the data referred to in Article 10 have been introduced in the computerised data system referred to in paragraph 1, the subsequent computer-based checks have been executed and the liaison agency has confirmed that the data are ready to be loaded into that computerised data system.

Article 12

Extensions of deadlines and exemptions for specific variables

1.
For the reporting year 2025, the exemptions from submitting data relating to specific variables referred to in Annex VIII to this Regulation granted to certain Member States, as referred to in Article 8(4), point (d), of Regulation (EC) No 1217/2009, are set out in Annex IX to this Regulation.

2.
For the reporting years 2026 and 2027, the Commission may extend the deadline for submitting data on specific variables referred to in Article 11(4), first subparagraph, if the Member State makes a justified request. This request shall be sent to the Commission by the Member State concerned no later than 31 May of the year preceding the reporting year in question.

3.
For the reporting years 2026 and 2027, the Commission may exempt Member States from submitting data on specific variables referred to in Annex VIII for a given reporting year if the Member State makes a justified request. This request shall be sent to the Commission by the Member State concerned no later than 31 May of the year preceding the reporting year.

SECTION 4

AMOUNT PAYABLE TO MEMBER STATES

Article 13

Duly completed farm returns

1.
For the purposes of Article 19(1), point (a), of Regulation (EC) No 1217/2009, a farm return is duly completed when its content is factually accurate, reliable and verifiable, and the data contained therein are recorded and presented in accordance with the form and layout set out in Annex VIII to this Regulation.

2.
By way of derogation from paragraph 1, in order to be considered duly completed, farm returns data during the period for reporting years 2025, 2026 and 2027 shall contain the data of the tables set out in Annex VIII, taking into account the exemptions referred to in Annex IX.

Article 14

Eligible number of farm returns for the payment

1.
The total number of duly completed and submitted farm returns per Member State, referred to in Article 5a(2) of Regulation (EC) No 1217/2009, that are eligible for the payment of the amount payable to each Member States shall not exceed the total number of returning holdings laid down for that Member State in Annex II to this Regulation.

2.
Where Member States have more than one FSDN division, the number of duly completed and submitted farm returns per FSDN division that are eligible for payment may be up to 20 % higher than the number laid down for the FSDN division concerned in Annex II, provided that the total number of duly completed and submitted farm returns of the Member State concerned shall not be higher than the total number laid down for that Member State in Annex II.

However, farm returns from an FSDN division with a higher number of submitted farm returns than laid down for that FSDN division in Annex II shall not be considered to be eligible for the payment in an FSDN division for which less than 80 % of the required number of returning holdings is submitted by the Member State.

Article 15

Payment of the amount

The amount payable to each Member State, referred to in Article 19(1), point (a), of Regulation (EC) No 1217/2009, shall be paid in two instalments:

(a)

a prefinancing payment corresponding to 50 % of the total amount established on the basis of Articles 16 and 17 of this Regulation that shall be made at the beginning of each reporting year;

(b)

the balance payment shall be paid after the delivered farm returns have been verified and deemed by the Commission to have been duly completed.

2.
The amount paid to each Member State shall contribute to any of the following actions: due completion of the farm returns, improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns.

3.
The Commission reserves the right to recover any amounts unduly paid.

Article 16

Amount payable to Member States

1.
The amount payable to each Member State, referred to in Article 19(1), point (a), of Regulation (EC) No 1217/2009, shall be fixed at EUR 636 per farm return.

2.
If the 80 % thresholds referred to in Article 19(1), point (a), of Regulation (EC) No 1217/2009 are neither met at the level of an FSDN division, nor at the level of the Member State concerned, the reduction referred to in that provision shall be applied only at the Member State level.

Article 17

Amount payable to Member States for reporting years 2025, 2026 and 2027

(a)

an amount established based on the need for the delivery of the data laid down in the tables A to M in Annex VIII to this Regulation (‘FADN data’) with the exception of the variables listed in Annex IX to this Regulation;

(b)

an amount established based on the need for improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns;

(c)

an amount established based on the need for the delivery of all FSDN data, with the exception of FADN data, in accordance with the exemptions set out in Annex IX to this Regulation.

2.
If, for a Member State, the total number of duly completed farm returns delivered within the deadline laid down in Article 11 is lower than the maximum number of returning holdings laid down for that Member State in Annex II, the amounts referred to in paragraph 1, points (a) and (c), shall be reduced proportionately.

However, in accordance with Article 19(1), point (a), of Regulation (EC) No 1217/2009, where the total number of duly completed and delivered farm returns in respect of an FSDN division or a Member State is less than 80 % on the returning holdings laid down in Annex II to this Regulation, a reduction shall be applied to the amounts referred to in paragraph 1, points (a) and (c), of this Article.

3.
For FSDN data, with the exception of existing FADN data, as referred to in paragraph 1, point (c), if a Member State delivers, as a part of a farm return, a table where data is missing, such farm return shall, by derogation to Article 13(2), be considered as duly completed. However, the amount provided for in paragraph 1, point (c), shall be reduced by EUR 21 per incomplete table, taking into account the exemptions set out in Annex IX.

4.
For FADN data referred to in paragraph 1, point (a), if a Member State delivers, as a part of a farm return, a table where data is missing, the amount payable for the farm return containing the incomplete table will not be allocated.

5.
If a Member State delivers, for the reporting years 2025 or 2026, as a part of a farm return, a table with data that is only required for the reporting year 2027 in accordance with Annex IX, an additional amount of EUR 21 shall be paid to the Member State for each table delivered in advance.

The maximum annual amounts for advance deliveries of data due according to Annex IX for reporting year 2027 are set out in Annex X under the heading ‘Reserve for advance deliveries’. ►C1 If the total amount resulting from application of the first subparagraph of this paragraph is greater than the maximum amount of the reserve for advance deliveries laid down in Annex X, the amount per table shall be reduced proportionally to ensure that the total amount does not exceed the maximum annual amount laid down in Annex X. ◄

SECTION 5

DELIVERY OF DATA REFERRED TO IN ARTICLE 4a(1), POINT (a) OF REGULATION (EC) No 1217/2009 TO THE COMMISSION

Article 18

The data to be extracted from the dataset

The data to be extracted from the dataset referred to in Article 4a(1), point (a), of Regulation (EC) No 1217/2009 are laid down in Annex XI to this Regulation.

Article 19

The technical specifications and deadlines for data transmission to the Commission

1.
The data shall be submitted to the Commission by the liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 via a computerised data system, as laid down in Article 8a of Regulation (EC) No 1217/2009. The form and layout of the data are laid down in Annex XI to this Regulation.

2.
The Commission shall inform the liaison agencies of the general conditions for implementing the computerised data system referred to in paragraph 1, at the Committee for the Farm Sustainability Data Network.

3.
The data in relation to reporting year N shall be transmitted to the Commission by 15 December of the year N+2.

4.
The first year of data transmission shall be 2027 in relation to reporting year 2025. However, liaison agencies may transmit data in relation to previous reporting years. The Commission may exempt liaison agencies from submitting data for a given reporting year upon a justified request submitted to the Commission by 31 October of reporting year N+1.

Data are deemed to have been delivered to the Commission once these conditions are met:

(a)

the data referred to in Article 18 have been introduced in the computerised data system referred to in paragraph 1 of this Article;

(b)

the subsequent computer-based checks have been executed; and

(c)

the liaison agency has confirmed that the data are ready to be loaded into that computerised data system.

6.
►C1 The liaison agencies shall provide the data contained in the dataset referred to in Article 4a(1), point (a), of Regulation (EC) No 1217/2009. The liaison agencies are not required to ensure complete consistency of that data set with the FSDN data submitted to the Commission. ◄

SECTION 6

DELIVERY OF DATA REFERRED TO IN ARTICLE 4a(1), POINT (b), OF REGULATION (EC) No 1217/2009 TO THE COMMISSION

Article 20

The data to be extracted from the dataset

The data to be extracted from the dataset referred to in Article 4a(1), point (b), of Regulation (EC) No 1217/2009 are laid down in Annex XII to this Regulation.

Article 21

The technical specifications and deadlines for data transmission to the Commission

1.
The liaison agency referred to in Article 7 of Regulation (EC) No 1217/2009 shall submit the data to the Commission via a computerised data system, as referred to in Article 8a of Regulation (EC) No 1217/2009. The form and layout of the data are laid down in Annex XII to this Regulation.

2.
The Commission shall inform the liaison agency of the general conditions for implementing the computerised data system referred to in paragraph 1, at the Committee for the Farm Sustainability Data Network.

3.
The data in relation to reporting year N shall be transmitted to the Commission by 15 December of the year N+1.

4.
The first year of data transmission shall be 2028 in relation to the reporting year 2027.

However, the liaison agencies may transmit data in relation to previous reporting years.

The Commission may exempt liaison agencies, as of reporting year 2027 onwards, from submitting data for a given reporting year upon a justified request to be sent by 31 October of reporting year N.

Data are deemed to have been delivered to the Commission once these conditions are met:

(a)

the data referred to in Article 20 have been introduced in the computerised data system referred to in paragraph 1 of this Article;

(b)

the subsequent computer-based checks have been executed; and

(c)

the liaison agency has confirmed that the data are ready to be loaded into that computerised data system.

6.
The liaison agencies shall provide the data contained in the dataset referred to in Article 4a(1), point (b), of Regulation (EC) No 1217/2009. The liaison agencies are not required to ensure complete consistency of that data set with the FSDN data submitted to the Commission.

SECTION 7

DETAILED RULES ON STORAGE, PROCESSING, REUSE AND SHARING OF DATA REFERRED TO IN ARTICLE 8a(2) OF REGULATION (EC) No 1217/2009

Article 22

Computerised data system

The computerised data system referred to in the first subparagraph shall ensure an information technology security policy applicable to the personnel using the system in accordance with relevant Union rules, in particular Decision (EU, Euratom) 2017/46.

Individual data obtained during the implementation of Regulation (EC) No 1217/2009 shall be used in accordance with Articles 16, 16a and 16b of that Regulation.

SECTION 8

TRANSITIONAL AND FINAL PROVISIONS

Article 23

Revision clause

1.
Definitions of variables as set out in Annex VIII to this Regulation, financial rules set out in Section 4 of this Regulation, and delivery of data provisions set out in Section 5 of this Regulation shall be revised by the Commission at the latest by 30 September 2027, following the procedure laid down in Article 19b of Regulation (EC) No 1217/2009.

2.
The revision referred to in paragraph 1 shall be preceded by the Commission’s analysis of the feasibility of the proposed amendments to this Regulation based, among others, on the input from Member States.

Article 24

Repeal

Commission Implementing Regulation (EU) 2015/220 is repealed with effect from 1 January 2025.

However, that Regulation shall continue to apply in respect of the accounting years prior to 2025.

Article 25

Entry into force and application

This Regulation shall enter into force on the day following that of its publication in the Official Journal of the European Union.

It shall apply from the reporting year 2025.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

Threshold of economic size for the field of survey referred to in Article 1

Member State/FSDN division	Threshold (in EUR)
Belgium	25 000
▼M1
Bulgaria	8 000
▼B
Czechia	15 000
Denmark	25 000
Germany	25 000
Estonia	8 000
Ireland	8 000
Greece	8 000
Spain	8 000
France (with the exception of La Réunion and Antilles françaises)	25 000
France (only La Réunion and Antilles françaises)	15 000
Croatia	4 000
Italy	8 000
Cyprus	4 000
Latvia	4 000
Lithuania	4 000
Luxembourg	25 000
Hungary	8 000
Malta	4 000
Netherlands	25 000
Austria	15 000
Poland	8 000
Portugal	4 000
Romania	4 000
Slovenia	4 000
Slovakia	25 000
Finland	15 000
Sweden	15 000

ANNEX II

Number of returning holdings referred to in Article 2

Reference number	Name of FSDN division	Number of returning holdings per reporting year
BELGIUM
341	Vlaanderen	650
342	Bruxelles-Brussel	—
343	Wallonie	450
Total Belgium		1 100
▼M1
BULGARIA
831	Северозападен (Severozapaden)	338
832	Северен централен (Severen tsentralen)	305
833	Североизточен (Severoiztochen)	351
834	Югозападен (Yugozapaden)	231
835	Южен централен (Yuzhen tsentralen)	409
836	Югоизточен (Yugoiztochen)	368
Total Bulgaria		2002
▼B
745	CZECHIA	1 282
370	DENMARK	1 450
GERMANY
015	Schleswig-Holstein/Hamburg	294
030	Niedersachsen	660
040	Bremen	—
050	Nordrhein-Westfalen	689
060	Hessen	317
070	Rheinland-Pfalz	543
080	Baden-Württemberg	438
090	Bayern	1 164
100	Saarland	64
110	Berlin	—
112	Brandenburg	184
113	Mecklenburg-Vorpommern	106
114	Sachsen	212
115	Sachsen-Anhalt	225
116	Thüringen	215
Total Germany		5 111
755	ESTONIA	580
380	IRELAND	900
GREECE
450	Μακεδονία — Θράκη (Macedonia-Thrace)	1 050
460	Ήπειρος — Πελοπόννησος — Νήσοι Ιονίου (Epirus, Peloponnese, Ionian Islands)	920
470	Θεσσαλία (Thessaly)	370
480	Στερεά Ελλάς — Νήσοι Αιγαίου — Κρήτη (Sterea Ellas, Aegean Islands, Crete)	626
	Total Greece	2 966
SPAIN
500	Galicia	450
505	Asturias	190
510	Cantabria	150
515	País Vasco	352
520	Navarra	316
525	La Rioja	244
530	Aragón	676
535	Cataluña	664
540	Islas Baleares	180
545	Castilla y León	950
550	Madrid	190
555	Castilla-La Mancha	900
560	Comunidad Valenciana	638
565	Murcia	348
570	Extremadura	718
575	Andalucía	1 504
580	Canarias	230
Total Spain		8 700
FRANCE
121	Île-de-France	190
131	Champagne-Ardenne	370
132	Picardie	270
133	Haute-Normandie	170
134	Centre	410
135	Basse-Normandie	240
136	Bourgogne	340
141	Nord-Pas de Calais	280
151	Lorraine	230
152	Alsace	200
153	Franche-Comté	210
162	Pays de la Loire	460
163	Bretagne	480
164	Poitou-Charentes	360
182	Aquitaine	550
183	Midi-Pyrénées	480
184	Limousin	220
192	Rhône-Alpes	480
193	Auvergne	360
201	Languedoc-Roussillon	430
203	Provence-Alpes-Côte d’Azur	420
204	Corse	170
207	La Réunion	160
208	Antilles françaises	120
Total France		7 600
CROATIA
861	Jadranska Hrvatska	329
862	Kontinentalna Hrvatska	922
Total Croatia		1 251
ITALY
221	Valle d'Aosta	233
222	Piemonte	481
230	Lombardia	588
241	Trentino	434
242	Alto Adige	418
243	Veneto	559
244	Friuli-Venezia Giulia	374
250	Liguria	392
260	Emilia-Romagna	503
270	Toscana	436
281	Marche	388
282	Umbria	426
291	Lazio	600
292	Abruzzo	490
301	Molise	355
302	Campania	533
303	Calabria	460
311	Puglia	456
312	Basilicata	372
320	Sicilia	445
330	Sardegna	475
Total Italy		9 418
740	CYPRUS	500
770	LATVIA	1 000
775	LITHUANIA	1 000
350	LUXEMBOURG	450
HUNGARY
764	Észak-Magyarország	170
767	Alföld	1 180
768	Dunántúl	550
	Total Hungary	1 900
780	MALTA	536
360	NETHERLANDS	1 500
660	AUSTRIA	1 800
POLAND
785	Pomorze i Mazury	1 340
790	Wielkopolska i Śląsk	2 960
795	Mazowsze i Podlasie	3 600
800	Małopolska i Pogórze	1 100
Total Poland		9 000
PORTUGAL
615	Norte e Centro	1 233
630	Ribatejo-Oeste	351
640	Alentejo e Algarve	399
650	Açores e Madeira	317
Total Portugal		2 300
ROMANIA
840	Nord-Est	724
841	Sud-Est	913
842	Sud-Muntenia	857
843	Sud-Vest-Oltenia	519
844	Vest	598
845	Nord-Vest	701
846	Centru	709
847	București-Ilfov	79
	Total Romania	5 100
820	SLOVENIA	908
810	SLOVAKIA	562
FINLAND
670	Etelä-Suomi	324
675	Pohjanmaa, Sisä- and Pohjois-Suomi	326
Total Finland		650
SWEDEN
710	Slättbyggdslän	637
720	Skogs- och mellanbygdslän	258
730	Län i norra Sverige	130
Total Sweden		1 025

ANNEX III

Models and methods for the preparation of the selection plan referred to in Article 3(1)

Regulation (EC) No 1217/2009 requires each Member State to draw up a plan for the selection of returning holdings that ensures a representative sample of the field of survey. To ensure representativeness of FSDN data for its field of survey on a division level, no cluster of FSDN divisions shall be applied in the selection plan.

Similarly, all relevant types and sizes of farming represented in the integrated farm statistics (IFS) census or survey are to be covered at the level of detail which provides representative results on important farm groups, within the limits of the sample size. Given the currently available organisational and technical solutions at the Commission level to provide weighted results for the field of survey of FSDN, a FSDN sample delivered by Member States to the Commission is not to under- or overrepresent major characteristics of farms in the field of survey significantly. This includes also farming methods such as organic farming and characteristics of farms such as part of the activity dedicated to beekeeping. In cases of a non-random selection of sample farms (returning holdings) for FSDN, the selection procedure is to aim at avoiding bias and provide suitable samples for the purpose of FSDN, in particular, for a proper assessment of income of the surveyed farms. Separate clusters are to refer clearly to general and principal types of farming and/or particular types of farming specialisations to identify them univocally based on the classification, with particular regard to types of farming of particular importance in the Member State.

The data referred to in Article 5a(4) of Regulation (EC) No 1217/2009 shall be notified to the Commission on the basis of the following structure:

1. FACT-SHEET

1.	General information
1.1.	Reporting year
1.2.	Member State
1.3.	Name of the liaison agency
1.4.	Is the liaison agency part of the public administration (yes/no)?
2.	Basis of the selection plan
2.1.	Source of the total population of holdings
2.2.	Year of the population of holdings used
2.3.	Year of the standard output coefficients
3.	Procedures for stratifying the field of survey
3.1.	Clustering by type of farm
3.2.	Clustering by size class of farm
3.3.	Additional national criterion used for the stratification of the field of survey
3.3.1.	Explain in detail the national criterion used if applicable:
3.3.2.	Is the additional national criterion used in the national selection of the sample?
3.3.3.	Is the additional national criterion used in the national weighting of the sample?
3.3.4.	If the national criterion is used for the Union selection, please explain your choice and detail the implications for the representativeness of the Union FSDN field of survey.
4.	The methods for determining the selection rate and sample size chosen for each stratum
	— Proportional allocation; — Optimal allocation; — Proportional and optimal allocations combined; — Other method
5.	The procedures for the selection of returning holdings
	— Random selection; — Non-random selection; — Random and non-random selections combined; — Other method
6.	Is an update of this selection plan expected? For which reason?
7.	Additional information not covered in previous points
8.	The selection plan was approved at the national committee, date

2. SELECTION PLAN TABLES

Table 1

Clustering rules applied for Union FSDN sample farm selection

Table structure
Column number	Column description
1	FSDN division code (use reference numbers as in Annex II)
2	Clusters of types of farming (use numbers representing types of farming as in Annex IV)
3	Clusters of economic size classes (use numbers representing economic size classes as in Annex V)

Table 2

Coverage of the sample

Table structure
Column number	Column description
1	Economic size classes (as set out in Annex V)
2	Lower limits of the economic size classes (in EUR)
3	Upper limits of the economic size classes (in EUR)
4	Number of holdings of the population represented
5	Inverse cumulative percentage of number of holdings of the population represented
6	Utilised agricultural area (ha) of the population represented
7	Inverse cumulative percentage of utilised agricultural area represented
8	Total standard output of the population represented
9	Inverse cumulative percentage of total standard output represented
10	Number of livestock units of the population represented
11	Inverse cumulative percentage of number of livestock units represented
12	Number of Annual Work Units (AWU) of the population represented
13	Inverse cumulative percentage of AWU represented

Table 3

Distribution of farms in the population

Table structure
Column number	Column description
1	Code — principal type of farming (as set out in Annex IV)
2	Description — principal type of farming
3	Economic size class — 1 (classes as set out in Annex V)
4	Economic size class — 2
5	Economic size class — 3
6	Economic size class — 4
7	Economic size class — 5
8	Economic size class — 6
9	Economic size class — 7
10	Economic size class — 8
11	Economic size class — 9
12	Economic size class — 10
13	Economic size class — 11
14	Economic size class — 12
15	Economic size class — 13
16	Economic size class — 14
17	Total number of holdings in the population in the given principal type of farming

Table 4

Machine-readable selection plan

Table structure
Column number	Column description
1	Reporting year
2	Member State code as defined by the data delivery system
3	FSDN division code (reference numbers as set in Annex II)
4	Clusters of types of farming (farm type numbers as set in Annex IV)
5	Clusters of economic size classes (class numbers as set in Annex V)
6	Number of holdings to be selected
7	Number of holdings in the population

ANNEX IV

Particular types of farming specialisations and their correspondence with general and principal types of farming referred to in Article 4

The following definitions apply:

(a)

Standard output (SO) is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size.

(b)

Standard output coefficient (SOC) is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m2, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted.

(c)

Total SO of a holding is the sum of the individual production units of a specific holding multiplied by their respective SOC.

1. PARTICULAR TYPES OF FARMING SPECIALISATION

The particular types of farming specialisation are defined by two features:

(a)

The nature of the variables concerned;

The variables refer to the relevant list of variables surveyed in the IFS data collections: they are indicated by using the codes presented in the table of correspondence in Part 2.1. of this Annex or by a code regrouping several of those variables as set out in Part 2.2. of this Annex (1).

(b)

The conditions determining the class limits;

Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding.

All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation.

Specialist holdings – crop products

▼C1
Types of farming; (for better readability the six columns under this heading are reproduced in Part 3 of this Annex)						Methods for the calculation of particular types of farming specialisations; IF (C1) AND (C2) AND (C3) THEN (S1)
General	Description	Principal	Description	Particular specialisations	Description; (S1)	Description of the calculation; (D1)	Code of variables and conditions; (ref. Part 2 of this Annex)
Condition 1; (C1)	Condition 2; (C2)	Condition 3; (C3)
▼B
1	Specialist field crops
	15	Specialist cereals oilseeds and protein crops
			151	Specialist cereals (other than rice), oilseeds and protein crops	Cereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 > 2/3	P151 + P16 + SO_CLND014 > 2/3

			152	Specialist rice	Rice > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 > 2/3	SO_CLND013 > 2/3

			153	Cereals, oilseeds, protein crops and rice combined	Holdings meeting conditions C1 and C2, excluding holdings in classes 151 and 152	P1 > 2/3	P15 + P16 + SO_CLND014 > 2/3
	16	General field cropping
			161	Specialist root crops	Potatoes, sugar beet and other root crops not elsewhere classified (n.e.c.) > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3	P17 > 2/3

			162	Cereals, oilseeds, protein crops and root crops combined	Cereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3	P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3

			163	Specialist field vegetables	Fresh vegetables (including melons) and strawberries - Open field > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3	SO_CLND045 > 2/3

			164	Specialist tobacco	Tobacco > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3	SO_CLND032 > 2/3

			165	Specialist cotton	Cotton > 2/3	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3	SO_CLND030 > 2/3

			166	Various field crops combined	Holdings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165	P1 > 2/3	P15 + P16 + SO_CLND014 ≤ 2/3

2	Specialist horticulture
	21	Specialist horti-culture indoor

			211	Specialist vegetables indoor	Fresh vegetables (including melons) and strawberries under glass or high accessible cover > 2/3	P2 > 2/3	SO_CLND081 + SO_CLND082 > 2/3	SO_CLND081 > 2/3

			212	Specialist flowers and ornamentals indoor	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3	P2 > 2/3	SO_CLND081 + SO_CLND082 > 2/3	SO_CLND082 > 2/3

			213	Mixed horticulture indoor specialist	Holdings meeting conditions C1 and C2, excluding those in classes 211 and 212	P2 > 2/3	SO_CLND081 + SO_CLND082 > 2/3

	22	Specialist horti-culture outdoor

			221	Specialist vegetables outdoor	Fresh vegetables (including melons) and strawberries - Market gardening > 2/3	P2 > 2/3	SO_CLND044 + SO_CLND046 > 2/3	SO_CLND044 > 2/3

			222	Specialist flowers and ornamentals outdoor	Flowers and ornamental plants (excluding nurseries) > 2/3	P2 > 2/3	SO_CLND044 + SO_CLND046 > 2/3	SO_CLND046 > 2/3

			223	Mixed horticulture outdoor specialist	Holdings meeting conditions C1 and C2, excluding those in classes 221 and 222	P2 > 2/3	SO_CLND044 + SO_CLND046 > 2/3
	23	Other horticulture

			231	Specialist mushrooms	Mushrooms > 2/3	P2 > 2/3	SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3	SO_CLND079 > 2/3
			232	Specialist nurseries	Nurseries > 2/3	P2 > 2/3	SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3	SO_CLND070 > 2/3

			233	Various horticulture	Holdings meeting conditions C1 and C2, excluding those in classes 231 and 232	P2 > 2/3	SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3

3	Specialist permanent crops
	35	Specialist vineyards
			351	Specialist quality wine	Grapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3	P3 > 2/3	SO_CLND062> 2/3	SO_CLND064 + SO_CLND065 > 2/3

			352	Specialist wine other than quality wine	Grapes for other wines n.e.c. (without PDO/PGI) > 2/3	P3 > 2/3	SO_CLND062> 2/3	SO_CLND066 > 2/3

			353	Specialist table grapes	Grapes for table use > 2/3	P3 > 2/3	SO_CLND062> 2/3	SO_CLND067 > 2/3

			354	Other vineyards	Holdings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353	P3 > 2/3	SO_CLND062> 2/3
	36	Specialist fruit and citrus fruit

			361	Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)	Fruit of temperate climate zones and berries (excluding strawberries) > 2/3	P3 > 2/3	SO_CLND055+ SO_CLND061> 2/3	SO_CLND056_57 + SO_CLND059 > 2/3

			362	Specialist citrus fruit	Citrus fruits > 2/3	P3 > 2/3	SO_CLND055+ SO_CLND061> 2/3	SO_CLND061> 2/3
			363	Specialist nuts	Nuts > 2/3	P3 > 2/3	SO_CLND055 + SO_CLND061> 2/3	SO_CLND060 > 2/3

			364	Specialist tropical and subtropical fruits	Fruit from subtropical and tropical climate zones > 2/3	P3 > 2/3	SO_CLND055 + SO_CLND061> 2/3	SO_CLND058 > 2/3

			365	Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed production	Holdings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364	P3 > 2/3	SO_CLND055 + SO_CLND061> 2/3

	37	Specialist olives

			370	Specialist olives	Olives > 2/3	P3 > 2/3	SO_CLND069 > 2/3

	38	Various permanent crops combined

			380	Various permanent crops combined	Holdings meeting condition C1, excluding those in classes 351 to 370	P3 > 2/3

Specialist holdings — Animal production

▼C1
Types of farming; (for better readability the six columns under this heading are reproduced in Part 3 of this Annex)						Methods for the calculation of particular types of farming specialisations; IF (C1) AND (C2) AND (C3) THEN (S1)
General	Description	Principal	Description	Particular specialisations	Description; (S1)	Description of the calculation; (D1)	Code of variables and conditions; (ref. Part 2 of this Annex)
Condition 1; (C1)	Condition 2; (C2)	Condition 3; (C3)
▼B
4	Specialist grazing livestock

	45	Specialist dairy
			450	Specialist dairy	Dairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage	P4 > 2/3	SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P4

	46	Specialist cattle — rearing and fattening
			460	Specialist cattle — rearing and fattening	All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows)); > 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND; grazing livestock > 1/10 of grazing livestock and forage	P4 > 2/3	P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4

	47	Cattle — dairy, rearing and fattening combined
			470	Cattle — dairy, rearing and fattening combined	All bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450	P4 > 2/3	P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 450
	48	Sheep, goats and other grazing livestock
			481	Specialist sheep	Sheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage	P4 > 2/3	Holdings meeting condition C1, excluding those in classes 450, 460 and 470	SO_CLVS012 > 2/3 GL AND GL > 1/10 P4

			482	Sheep and cattle combined	All bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage	P4 > 2/3	Holdings meeting condition C1, excluding those in classes 450, 460 and 470	P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4

			483	Specialist goats	Goats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage	P4 > 2/3	Holdings meeting condition C1, excluding those in classes 450, 460 and 470	SO_CLVS015 > 2/3 GL AND GL > 1/10 P4

			484	Various grazing livestock	Holdings meeting conditions C1 and C2, excluding those in 481, 482 and 483	P4 > 2/3	Holdings meeting condition C1, excluding those in classes 450, 460 and 470

5	Specialist granivores
	51	Specialist pigs
			511	Specialist pig rearing	Breeding sows > 2/3	P5 > 2/3	P51 > 2/3	SO_CLVS019 > 2/3

			512	Specialist pig fattening	Piglets and other pigs > 2/3	P5 > 2/3	P51 > 2/3	SO_CLVS018 + SO_CLVS020 > 2/3

			513	Pig rearing and fattening combined	Holdings meeting conditions C1 and C2, excluding those in classes 511 and 512	P5 > 2/3	P51 > 2/3
	52	Specialist poultry
			521	Specialist laying hens	Laying hens > 2/3	P5 > 2/3	P52 > 2/3	SO_CLVS022 > 2/3

			522	Specialist poultry-meat	Broilers and other poultry > 2/3	P5 > 2/3	P52 > 2/3	SO_CLVS021 + SO_CLVS023 > 2/3

			523	Laying hens and poultry-meat combined	Holdings meeting conditions C1 and C2, excluding those in classes 521 and 522	P5 > 2/3	P52 > 2/3

	53	Various granivores combined
			530	Various granivores combined	Holdings meeting condition C1, excluding those in classes 511 to 523	P5 > 2/3

Mixed holdings

▼C1
Types of farming; (for better readability the six columns under this heading are reproduced in Part 3 of this Annex)						Methods for the calculation of particular types of farming specialisations; IF (C1) AND (C2) AND (C3) THEN (S1)
General	Description	Principal	Description	Particular specialisations	Description; (S1)	Description of the calculation; (D1)	Code of variables and conditions; (ref. Part 2 of this Annex)
Condition 1; (C1)	Condition 2; (C2)	Condition 3; (C3)
▼B
6	Mixed cropping
	61	Mixed cropping
			611	Horticulture and permanent crops combined	Horticulture > 1/3 AND permanent crops > 1/3	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3	P2 > 1/3 AND P3 > 1/3

			612	Field crops and horticulture combined	General cropping > 1/3 AND horticulture > 1/3	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3	P1 > 1/3 AND P2 > 1/3

			613	Field crops and vineyards combined	General cropping > 1/3 AND vineyards > 1/3	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3	P1 > 1/3 AND SO_CLND062> 1/3

			614	Field crops and permanent crops combined	General cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3	P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3

			615	Mixed cropping, mainly field crops	General cropping > 1/3 AND no other activity > 1/3	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3	P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3

			616	Other mixed cropping	Holdings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615	(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3
7	Mixed livestock
	73	Mixed livestock, mainly grazing livestock
			731	Mixed livestock, mainly dairy	Bovine, dairy > 1/3 of grazing livestock AND dairy cows > 1/2 of dairy bovine	P4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3	P4 > P5	P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

			732	Mixed livestock, mainly non-dairy grazing livestock	Holdings meeting conditions C1 and C2, excluding holdings in class 731	P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3	P4 > P5

	74	Mixed livestock, mainly granivores
			741	Mixed livestock: granivores and dairy	Bovine, dairy > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairy	P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3	P4 ≤ P5	P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45

			742	Mixed livestock: granivores and non-dairy grazing livestock	Holdings meeting conditions C1 and C2, excluding holdings in class 741	P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3	P4 ≤ P5
8	Mixed crops – livestock
	83	Field crops – grazing livestock combined
			831	Field crops combined with dairy	Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy < general cropping	Holdings not included in classes 151-742 and 999	P1> 1/3 AND P4 > 1/3	P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1

			832	Dairy combined with field crops	Bovine, dairy > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairy AND bovine, dairy ≥ general cropping	Holdings not included in classes 151-742 and 999	P1> 1/3 AND P4 > 1/3	P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1

			833	Field crops combined with non-dairy grazing livestock	General cropping > grazing livestock and forage, excluding holdings in class 831	Holdings not included in classes 151-742 and 999	P1> 1/3 AND P4 > 1/3	P1 > P4; excluding 831

			834	Non-dairy grazing livestock combined with field crops	Holdings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833	Holdings not included in classes 151-742 and 999	P1> 1/3 AND P4 > 1/3
	84	Various crops and livestock combined
			841	Field crops and granivores combined	General cropping > 1/3 AND granivores > 1/3	Holdings not included in classes 151-742 and 999	Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834	P1> 1/3 AND P5 > 1/3

			842	Permanent crops and grazing livestock combined	Permanent crops > 1/3 AND grazing livestock and forage > 1/3	Holdings not included in classes 151-742 and 999	Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834	P3 > 1/3 AND P4 > 1/3

			843	Apiculture	Bees > 2/3	Holdings not included in classes 151-742 and 999	Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834	SO_CLVS030 > 2/3

			844	Various mixed crops and livestock	Holdings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843	Holdings not included in classes 151-742 and 999	Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

Non-classified holdings

▼C1
Types of farming; (for better readability the six columns under this heading are reproduced in Part 3 of this Annex)						Methods for the calculation of particular types of farming specialisations; IF (C1) AND (C2) AND (C3) THEN (S1)
General	Description	Principal	Description	Particular specialisations	Description; (S1)	Description of the calculation; (D1)	Code of variables and conditions; (ref. Part 2 of this Annex)
Condition 1; (C1)	Condition 2; (C2)	Condition 3; (C3)
▼B
9	Non-classified holdings
	99	Non-classified holdings
			999	Non-classified holdings	Total SO = 0

2. TABLE OF CORRESPONDENCE AND REGROUPING CODES

2.1. Correspondence between the headings of the core structural data variables listed in Annex III to Regulation (EU) 2018/1091, the headings to be collected for the SOC and the farm return of the FSDN

Equivalent headings for the application of SOCs
IFS code	IFS label	SOC code	SOC heading	FSDN farm return; (Annex VIII to this Regulation)
I. Crops
CLND004	Common wheat and spelt	SOC_CLND004	Common wheat and spelt	10110. Common wheat and spelt
CLND005	Durum wheat	SOC_CLND005	Durum wheat	10120. Durum wheat
CLND006	Rye and winter cereal mixtures (maslin)	SOC_CLND006	Rye and winter cereal mixtures (maslin)	10130. Rye and winter cereal mixtures (maslin)
CLND007	Barley	SOC_CLND007	Barley	10140. Barley
CLND008	Oats and spring cereal mixtures (mixed grain other than maslin)	SOC_CLND008	Oats and spring cereal mixtures (mixed grain other than maslin)	10150. Oats and spring cereal mixtures (mixed grain other than maslin)
CLND009	Grain maize and corn-cob mix	SOC_CLND009	Grain maize and corn-cob mix	10160. Grain maize and corn-cob mix
CLND010	Triticale	SOC_CLND010_011_012	Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)	10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)
CLND011	Sorghum
CLND012	Other cereals n.e.c. (buckwheat, millet, canary seed, etc.)
CLND013	Rice	SOC_CLND013	Rice	10170. Rice
CLND014	Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)	SOC_CLND014	Dry 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
CLND015	Field peas, beans and sweet lupins	SOC_CLND015	Field peas, beans and sweet lupins	10210. – of which: Field peas, beans and sweet lupins
CLND017	Potatoes (including seed potatoes)	SOC_CLND017	Potatoes (including seed potatoes)	10300. Potatoes (including early potatoes and seed potatoes)
CLND018	Sugar beet (excluding seed)	SOC_CLND018	Sugar beet (excluding seed)	10400. Sugar beet (excluding seed)
CLND019	Other root crops n.e.c.	SOC_CLND019	Other root crops n.e.c.	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.
CLND022	Rape and turnip rape seeds	SOC_CLND022	Rape and turnip rape seeds	10604. Rape and turnip rape seeds
CLND023	Sunflower seed	SOC_CLND023	Sunflower seed	10605. Sunflower seed
CLND024	Soya	SOC_CLND024	Soya	10606. Soya
CLND025	Oil flax (Linseed)	SOC_CLND025	Oil flax (Linseed)	10607. Oil flax (Linseed)
CLND026	Other oilseed crops n.e.c.	SOC_CLND026	Other oilseed crops n.e.c.	10608. Other oil seed crops n.e.c
CLND028	Fibre flax	SOC_CLND028	Fibre flax	10609. Fibre flax
CLND029	Hemp	SOC_CLND029	Hemp	10610. Hemp
CLND030	Cotton	SOC_CLND030	Cotton	10603. Cotton
CLND031	Other fibre crops n.e.c.	SOC_CLND031	Other fibre crops n.e.c.	10611. Other fibre crops n.e.c
CLND032	Tobacco	SOC_CLND032	Tobacco	10601. Tobacco
CLND033	Hops	SOC_CLND033	Hops	10602. Hops
CLND034	Aromatic, medicinal and culinary plants	SOC_CLND034	Aromatic, medicinal and culinary plants	10612. Aromatic, medicinal and culinary plants
CLND035	Energy crops n.e.c.	SOC_CLND035_036	Energy and other industrial crops n.e.c.	10613. Sugar cane
CLND036	Other industrial crops n.e.c.	10690. Energy and other industrial crops n.e.c.
CLND037	Plants harvested green from arable land	SOC_CLND037	Plants harvested green from arable land
CLND038	Temporary grasses and grazings	SOC_CLND038	Temporary grasses and grazings	10910. Temporary grasses and grazings
CLND039	Leguminous plants harvested green	SOC_CLND039	Leguminous plants harvested green	10922. Leguminous plants harvested green
CLND040	Green maize	SOC_CLND040	Green maize	10921. Green maize
CLND041	Other cereals harvested green (excluding green maize)	SOC_CLND041_042	Other plants and cereals (excluding maize) harvested green n.e.c.	10923. Other plants and cereals (excluding green maize) harvested green n.e.c.
CLND042	Other plants harvested green from arable land n.e.c.
CLND043	Fresh vegetables (including melons) and strawberries	SOC_CLND043	Fresh vegetables (including melons) and strawberries – outdoor
CLND044	Fresh vegetables (including melons) and strawberries - Market gardening	SOC_CLND044	Fresh vegetables (including melons) and strawberries - Market gardening	10712. Fresh vegetables (including melons) and strawberries - Market gardening
CLND045	Fresh vegetables (including melons) and strawberries - Open field	SOC_CLND045	Fresh vegetables (including melons) and strawberries - Open field	10711. Fresh vegetables (including melons) and strawberries - Open field
CLND046	Flowers and ornamental plants (excluding nurseries)	SOC_CLND046	Flowers and ornamental plants (excluding nurseries) - outdoor	10810. Flowers and ornamental plants (excluding nurseries) - outdoor
CLND047	Seeds and seedlings	SOC_CLND047	Seeds and seedlings	11000. Arable land seed and seedlings
CLND048	Other arable land crops n.e.c.	SOC_CLND048_083	Other arable land crops n.e.c. including under glass or high accessible cover	11100. Other arable land crops n.e.c. including under glass or high accessible cover
CLND083	Other arable land crops under glass or high accessible cover
CLND049	Fallow land	SOC_CLND049	Fallow land	11200. Fallow land
CLND050	Permanent grassland	SOC_CLND050	Permanent grassland
CLND051	Pasture and meadow, excluding rough grazings	SOC_CLND051	Pasture and meadow, excluding rough grazings	30100. Pasture and meadow, excluding rough grazings
CLND052	Rough grazings	SOC_CLND052	Rough grazings	30200. Rough grazings
CLND053	Permanent grassland no longer used for production purposes and eligible for the payment of subsidies	SOC_CLND053	Permanent grassland no longer used for production purposes and eligible for the payment of subsidies	30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidies
CLND055	Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)	SOC_CLND055	Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)
		SOC_CLND056_057	Fruit of temperate climate zones
CLND056	Pome fruits	SOC_CLND056	Pome fruits	40101. Pome fruits
CLND057	Stone fruits	SOC_CLND057	Stone fruits	40102. Stone fruits
CLND058	Fruits from subtropical and tropical climate zones	SOC_CLND058	Fruits from subtropical and tropical climate zones	40115. Fruits from subtropical and tropical climate zones
CLND059	Berries (excluding strawberries)	SOC_CLND059	Berries (excluding strawberries)	40120. Berries (excluding strawberries)
CLND060	Nuts	SOC_CLND060	Nuts	40130. Nuts
CLND061	Citrus fruits	SOC_CLND061	Citrus fruits	40200. Citrus fruits
CLND062	Grapes	SOC_CLND062	Grapes
CLND063	Grapes for wines	SOC_CLND063	Grapes for wines
CLND064	Grapes for wines with protected designation of origin (PDO)	SOC_CLND064	Grapes for wines with protected designation of origin (PDO)	40411. Wine with protected designation of origin (PDO)
40451. Grapes for wines with protected designation of origin (PDO)
CLND065	Grapes for wines with protected geographical indication (PGI)	SOC_CLND065	Grapes for wines with protected geographical indication (PGI)	40412. Wine with protected geographical indication (PGI)
40452. Grapes for wines with protected geographical indication (PGI)
CLND066	Grapes for other wines n.e.c. (without PDO/PGI)	SOC_CLND066	Grapes for other wines n.e.c. (without PDO/PGI)	40420. Other wines
40460. Grapes for other wines
CLND067	Grapes for table use	SOC_CLND067	Grapes for table use	40430. Grapes for table use
CLND068	Grapes for raisins	SOC_CLND068	Grapes for raisins	40440. Grapes for raisins
CLND069	Olives	SOC_CLND069	Olives
		SOC_CLND069A	Normally producing table olives	40310. Table olives
		SOC_CLND069B	Normally producing olives for oil production	40320. Olives for oil production (sold in the form of fruit)
		40330. Olive oil
CLND070	Nurseries	SOC_CLND070	Nurseries	40500. Nurseries
CLND071	Other permanent crops including other permanent crops for human consumption	SOC_CLND071	Other permanent crops	40600. Other permanent crops
CLND072	Christmas trees	SOC_CLND072	Christmas trees	40610. – of which Christmas trees
CLND073	Kitchen gardens	SOC_CLND073_085	Kitchen gardens and other UAA under glass or high accessible cover n.e.c.	20000. Kitchen gardens
CLND085	Other UAA under glass or high accessible cover n.e.c.
CLND079	Cultivated mushrooms	SOC_CLND079	Cultivated mushrooms	60000. Cultivated mushrooms
CLND081	Fresh vegetables (including melons) and strawberries under glass or high accessible cover	SOC_CLND081	Fresh vegetables (including melons) and strawberries under glass or high accessible cover	10720. Fresh vegetables (including melons) and strawberries under glass or high accessible cover
CLND082	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover	SOC_CLND082	Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover	10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover
CLND084	Permanent crops under glass or high accessible cover	SOC_CLND084	Permanent crops under glass or high accessible cover	40700. Permanent crops under glass or high accessible cover
II Livestock
CLVS001	Bovine animals less than 1 year old	SOC_CLVS001	Bovine animals less than 1 year old	210. Bovine animals less than 1 year old
CLVS003	Male bovine animals, 1 to less than 2 years old	SOC_CLVS003	Male bovine animals, 1 to less than 2 years old	220. Male bovine animals, 1 to less than 2 years old
CLVS004	Heifers, 1 to less than 2 years old	SOC_CLVS004	Heifers, 1 to less than 2 years old	230. Heifers, 1 to less than 2 years old
CLVS005	Male bovine animals, 2 years old and over	SOC_CLVS005	Male bovine animals, 2 years old and over	240. Male bovine animals, 2 years old and over
CLVS007	Heifers, 2 years old and over	SOC_CLVS007	Heifers, 2 years old and over	251. Breeding heifers
252. Heifers for fattening
CLVS008	Cows	SOC_CLVS008	Cows
CLVS009	Dairy cows	SOC_CLVS009	Dairy cows	261. Dairy cows
CLVS010	Non-dairy cows	SOC_CLVS010	Non-dairy cows	269. Non-dairy cows
CLVS011	Buffalo-cows	SOC_CLVS011	Buffalo-cows	262. Buffalo dairy cows
CLVS012	Sheep (all ages)	SOC_CLVS012	Sheep (all ages)
CLVS013	Breeding female sheep	SOC_CLVS013	Breeding female sheep	311. Breeding female sheep
CLVS014	Other sheep	SOC_CLVS014	Other sheep	319. Other sheep
CLVS015	Goats (all ages)	SOC_CLVS015	Goats (all ages)
CLVS016	Breeding female goats	SOC_CLVS016	Breeding female goats	321. Breeding female goats
CLVS017	Other goats	SOC_CLVS017	Other goats	329. Other goats
CLVS018	Piglets, live weight of under 20 kg	SOC_CLVS018	Piglets, live weight of under 20 kg	410. Piglets, live weight of under 20 kg
CLVS019	Breeding sows, live weight 50 kg and over	SOC_CLVS019	Breeding sows, live weight 50 kg and over	420. Breeding sows, live weight 50 kg and over
CLVS020	Other pigs	SOC_CLVS020	Other pigs	491. Pigs for fattening
	499. Other pigs
CLVS021	Broilers	SOC_CLVS021	Broilers	510. Poultry - broilers
CLVS022	Laying hens	SOC_CLVS022	Laying hens	520. Laying hens
CLVS023	Other poultry	SOC_CLVS023	Other poultry	530. Other poultry
CLVS029	Breeding female rabbits	SOC_CLVS029	Breeding female rabbits	610. Breeding female rabbits
CLVS030	Bees	SOC_CLVS030	Bees	700. Bees

2.2. Codes regrouping several variables included in IFS 2020:

P45.	Bovine, dairy = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows)
P46.	Bovine = P45 (Bovine, dairy) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows)
GL	Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats)

If GL = 0 THEN

FCP1	Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
FCP4	Forage for grazing livestock = 0
AND
P17	Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c)

If GL > 0 THEN

FCP1	Forage for sale = 0
AND
FCP4	Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings)
AND
P17	Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed))

P151.		Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.))
P15.		Cereals = P151 (cereals without rice) + SO_CLND013 (Rice)
P16.		Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Oil flax (Linseed) + SO_CLND026 (Other oilseed crops n.e.c.)
P51.		Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs)
P52.		Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry)
P1.		General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries - Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)
P2.		Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries - Market gardening)) + SO_CLND081 (Fresh vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries)
P3.		Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071(Other permanent crops) + SO_CLND084 (Permanent crops under glass)
P4.		Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock)
P5.		Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits)

3. TYPES OF FARMING AS REFERRED TO IN PART 1

Specialist holdings — crops

General type of farming	Principal type of farming	Particular types of farming specialisations
1. Specialist field crops	15. Specialist cereals, oilseeds and protein crops	151. Specialist cereals (other than rice), oilseeds and protein crops; 152. Specialist rice; 153. Cereals, oilseeds, protein crops and rice combined
	16. General field cropping	161. Specialist root crops; 162. Cereals, oilseeds, protein crops and root crops combined; 163. Specialist field vegetables; 164. Specialist tobacco; 165. Specialist cotton; 166. Various field crops combined
2. Specialist horticulture	21. Specialist horticulture indoor	211. Specialist vegetables indoor; 212. Specialist flowers and ornamentals indoor; 213. Mixed horticulture indoor specialist
	22. Specialist horticulture outdoor	221. Specialist vegetables outdoor; 222. Specialist flowers and ornamentals outdoor; 223. Mixed horticulture outdoor specialist
	23. Other horticulture	231. Specialist mushrooms; 232. Specialist nurseries; 233. Various horticulture
3. Specialist permanent crops	35. Specialist vineyards	351. Specialist quality wine; 352. Specialist wine other than quality wine; 353. Specialist table grapes; 354. Other vineyards
	36. Specialist fruit and citrus fruit	361. Specialist fruit (other than citrus, tropical and subtropical fruits and nuts); 362. Specialist citrus fruit; 363. Specialist nuts; 364. Specialist tropical and subtropical fruits; 365. Specialist fruit, citrus, tropical and subtropical fruits and nuts: mixed production
	37. Specialist olives	370. Specialist olives
	38. Various permanent crops combined	380. Various permanent crops combined

Specialist holdings — animal production

General type of farming	Principal type of farming	Particular types of farming specialisations
4. Specialist grazing livestock	45. Specialist dairy	450. Specialist dairy
	46. Specialist cattle — rearing and fattening	460. Specialist cattle — rearing and fattening
	47. Cattle — dairy, rearing and fattening combined	470. Cattle — dairy, rearing and fattening combined
	48. Sheep, goats and other grazing livestock	481. Specialist sheep; 482. Sheep and cattle combined; 483. Specialist goats; 484. Various grazing livestock
5. Specialist granivores	51. Specialist pigs	511. Specialist pig rearing; 512. Specialist pig fattening; 513. Pig rearing and fattening combined
	52. Specialist poultry	521. Specialist laying hens; 522. Specialist poultry-meat; 523. Laying hens and poultry-meat combined
	53. Various granivores combined	530. Various granivores combined

Mixed holdings

General type of farming	Principal type of farming	Particular types of farming specialisations
6. Mixed cropping	61. Mixed cropping	611. Horticulture and permanent crops combined; 612. Field crops and horticulture combined; 613. Field crops and vineyards combined; 614. Field crops and permanent crops combined; 615. Mixed cropping, mainly field crops; 616. Other mixed cropping
7. Mixed livestock	73. Mixed livestock, mainly grazing livestock	731. Mixed livestock, mainly dairy; 732. Mixed livestock, mainly non-dairy grazing livestock
	74. Mixed livestock, mainly granivores	741. Mixed livestock: granivores and dairy; 742. Mixed livestock: granivores and non-dairy grazing livestock
8. Mixed crops — livestock	83. Field crops — grazing livestock combined	831. Field crops combined with dairy; 832. Dairy combined with field crops; 833. Field crops combined with non-dairy grazing livestock; 834. Non-dairy grazing livestock combined with field crops
	84. Various crops and livestock combined	841. Field crops and granivores combined; 842. Permanent crops and grazing livestock combined; 843. Apiculture; 844. Various mixed crops and livestock
9. Non-classified holdings	99. Non-classified holdings	999. Non-classified holdings

ANNEX V

Economic size of holdings and economic size classes referred to in Article 5

1. ECONOMIC SIZE OF THE HOLDING

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

2. ECONOMIC SIZE CLASSES OF HOLDINGS

Holdings are classified by size classes, the limits of which are set out below.

Classes	Limits in EUR
I	less than 2 000
II	from 2 000 to 3 999
III	from 4 000 to 7 999
IV	from 8 000 to 14 999
V	from 15 000 to 24 999
VI	from 25 000 to 49 999
VII	from 50 000 to 99 999
VIII	from 100 000 to 249 999
IX	from 250 000 to 499 999
X	from 500 000 to 749 999
XI	from 750 000 to 999 999
XII	from 1 000 000 to 1 499 999
XIII	from 1 500 000 to 2 999 999
XIV	3 000 000 and more

Size classes II and III; III and IV; IV and V; III to V; VI and VII; VIII and IX; X and XI; XII to XIV; or X to XIV can be grouped together.

ANNEX VI

Standard Output Coefficients (SOCs) referred to in Article 6

1. DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs

(a)

The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation.

(b)

Production period

The SOCs correspond to a production period of 12 months.

For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated.

(c)

Basic data and reference period

(d)

Units

(1)

Physical units:

(a)

the SOCs for crop variables are determined on the basis of area expressed in hectares.

(b)

for mushrooms, the SOCs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FSDN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation.

(c)

the SOCs relating to livestock variables are determined by head.

(d)

exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive.

(2)

Monetary units and rounding:

The SOCs may be rounded to the nearest EUR 5 where appropriate.

2. BREAKDOWN OF SOCs

(a)

By crop and livestock variables

The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table 2.1. in Annex IV of this Regulation.

(b)

Geographical breakdown

—

The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FSDN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council (3). These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit.

—

No SOC is determined for variables which are not relevant in the region concerned.

3. COLLECTION OF DATA FOR DETERMINING SOCs

(a)

The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091 of the European Parliament and of the Council (4).

(b)

When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out:

(a)

either by renewing the basic data in a manner similar to that specified in point (a),

(b)

or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) 2024/1417.

4. EXECUTION

5. TREATMENT OF SPECIAL CASES

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

(a)

Fallow land

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

(b)

Kitchen gardens

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

(c)

Livestock

(d)

Bovine animals less than 1 year old

(e)

Other sheep and other goats

SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding.

SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding.

(f)

Piglets

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

(g)

Forage

If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.

ANNEX VII

Other gainful activities directly related to the holding referred to in Article 7

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

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

3. CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING

Holdings are classified by classes reflecting the share of OGA directly related to the holding in the output of the holding. The following limits shall apply:

Classes	Percentage bands
I	From 0 % to 10 % (marginal share)
II	From more than 10 % to 50 % (medium share)
III	From more than 50 % to less than a 100 % (significant share)

ANNEX VIII

Definition of the variables, form and layout of the farm return and transmission frequencies referred to in Article 10

The data to be compiled is transmitted annually.

The data shall be compiled following an accountancy-based principle, which means to fill in FSDN data with the most updated and reliable information on a specific variable, derived firstly from a systematic and regular recording of transactions and activities of the farm, based primarily on its source documents (such as invoices, delivery/dispatch notes, soil or other laboratory analysis).

As set out in Article 4 of Regulation (EC) No 1217/2009, the information can be compiled from other data sources as well as using data compilation methods or innovative approaches for data sharing and compiling.

In case source documents or other data sources are not available, the information should be derived as much as possible from other available quantifications, which can include modelling results.

Other qualitative or quantitative information should be compiled based on standardised classifications.

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

<table code>.<group>.<category code>(.<other specific category codes).column

With the conversion to FSDN, tables are indicated by a code based on the following rules:

—

tables codes with one digit: FADN tables existing before reporting year 2025.

—

tables codes with two digits: new FSDN tables introduced from reporting year 2025.

—

tables codes with three digits: new FSDN tables introduced from reporting year 2025 related to the same topic.

The order of the tables in Annex VIII to this Regulation reflects the order of the topics indicated in Annex -I of Regulation (EC) No 1217/2009.

Specific data values are captured at column level. In the tables set out below, clear cells are where data values can be accepted; greyed cells marked with a “—” have no meaning in the group context, so no data is accepted in those.

Examples:

—

B.UT.20.A (column A of the group UT, category 20, from table B) represents the “Area” of “Rented UAA” to be recorded under the “UAA for tenant farming” in table B;

—

I.A.10110.1.0.TA (column TA of the group A, category 10110, from table I) represents the total area of “Common wheat and spelt” for type of crop 1 “Field scale crops – main crop, combined crop” and missing data code 0“No data missing”;

—

M.S.1150.1.2.V (column V of the group S, category 1150 with other specific category codes 1 and 2 from table M) represents the subsidy value of “Basic Income Support for Sustainability – based on payments entitlements” that is financed solely from the Union budget and is granted per ha.

When a value is not relevant or missing for any particular holding, do not enter value “0”.

For tables, the first table shows the high-level matrix for groups and columns. The second table sets out the breakdown for categories where each category is represented by one or more codes and sub-codes.

The data in a farm return shall be provided in accordance with the following rules:

—

financial values: are expressed in monetary terms without VAT and without taking into account grants and subsidies (6), which are recorded separately, in EUR or in national monetary units. However, for national currencies where the unit represents a low relative value compared to EUR, it may be agreed between the liaison agency of a Member State concerned and the Commission to express the values in hundreds or thousands of national currency units;

—

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

—

areas: in ares (1 a = 100 m2), except for mushrooms which will be expressed in square metres of total cropped area and except in table M “Subsidies”, where basic units are to be registered in ha;

—

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

—

labour units: at least to two decimal places.

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

Table A

General information on the holding

Category of general information Code (*)

		Columns
Group of information		FSDN Division	Subdivision	Serial number of holding	Grid	NUTS	Date	Weight of the farm	Type of farming	Economic size class	Code
		R	S	H	GR	N	DT	W	TF	ES	C
ID	Identification of the holding				—	—	—	—	—	—	—
LO	Location of the holding	—	—	—			—	—	—	—
AI	Accounting information	—	—	—	—	—		—	—	—
TY	Typology	—	—	—	—	—	—				—
CL	Classes	—	—	—	—	—		—	—	—
OT	Other particulars of the holding	—	—	—	—	—	—	—	—	—

Code (*)	Description	Group	R	S	H	GR	N	DT	W	TF	ES	C
10	Number of the holding	ID				—	—	—	—	—	—	—
25	INSPIRE grid code	LO	—	—	—		—	—	—	—	—	—
40	NUTS3	LO	—	—	—	—		—	—	—	—	—
60	Type of accounting	AI	—	—	—	—	—	—	—	—	—
70	Date of closure of accounts	AI	—	—	—	—	—		—	—	—	—
80	National weight calculated by the Member State	TY	—	—	—	—	—	—		—	—	—
90	Classification at the time of selection	TY	—	—	—	—	—	—	—			—
100	Other gainful activities (OGA) directly related to the holding	CL	—	—	—	—	—	—	—	—	—
110	Type of ownership/ economic objective	CL	—	—	—	—	—	—	—	—	—
120	Legal status	CL	—	—	—	—	—	—	—	—	—
130	Level of liability of the holder(s)	CL	—	—	—	—	—	—	—	—	—
140	Organic farming	CL	—	—	—	—	—	—	—	—	—
142	Year in which the farm started conversion to organic	CL	—	—	—	—	—		—	—	—	—
145	Share of organic farming products	CL	—	—	—	—	—	—	—	—	—
150	Protected Designation of Origin (PDO) / Protected Geographical Indication (PGI) / Traditional Speciality Guaranteed (TSG) / mountain product	CL	—	—	—	—	—	—	—	—	—
151	Sectors with PDO/PGI /TSG/mountain product	CL	—	—	—	—	—	—	—	—	—
160	Areas facing natural and other specific constraints	CL	—	—	—	—	—	—	—	—	—
170	Altitude	CL	—	—	—	—	—	—	—	—	—
190	Natura 2000 area	CL	—	—	—	—	—	—	—	—	—
200	Water Framework Directive (2000/60/EC) area	CL	—	—	—	—	—	—	—	—	—
210	Irrigation system	OT	—	—	—	—	—	—	—	—	—
220	Livestock unit grazing days on common land	OT	—	—	—	—	—	—	—	—	—
230	Member of Producer Organisations (POs)	OT	—	—	—	—	—	—	—	—	—
231	Economic relevance of Producer Organisations (POs) to the farm	OT
232	Number of members of Producer Organisations (POs)	OT	—	—	—	—	—	—	—	—	—
240	Participation in mutual funds	OT	—	—	—	—	—	—	—	—	—
241	Compensation of losses	OT	—	—	—	—	—	—	—	—	—

A.ID. Identification of the holding

The holding number comprises three groups of indications as follows:

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

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

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

A.LO. Location of the holding

The location of the holding is given with two indications: the INSPIRE grid code and the code of the NUTS level 3 territorial units.

A.LO.25.GR. The cell code of the 1 km INSPIRE Statistical Units Grid for pan-European usage, as established by Commission Regulation (EU) No 1089/2010 (7) where the farm is located. This code shall be used only for transmission purposes.

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

A.AI. Accounting information

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

Double-entry accounting

Single-entry accounting

None

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

A.TY. Typology

A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State shall be given.

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

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

A.CL. Classes

A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the share of turnover (8) coming from the other gainful activities directly related to the holding in the total farm turnover. The following code numbers are to be used:

≥ 0 to ≤ 10 % (marginal share)

> 10 % to ≤ 50 % (medium share)

> 50 % to < 100 % (significant share)

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

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

partnership: the production factors for the holding are provided by several partners, at least some of whom participate in the work of the farm as unpaid labour. The benefits go to the partnership

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

company with non-profit objective: the benefits are used primarily to maintain employment or similar social objective. The holding is owned by the company

A.CL.120.C. Legal status: an indication shall be given whether the holding is a legal person or not. The following code numbers are to be used:

False

True

A.CL.130.C. Level of liability of the holder(s): an indication shall be given on the level of liability (economic responsibility) of the (main) holder. The following code numbers are to be used:

Full.

Partial.

the holding does not apply organic production methods

the holding applies only organic production methods for all its products

the holding applies both organic and other production methods

the holding is converting to organic production methods

A.CL.142.DT. Year in which the farm started the conversion to organic: year is to be given in in format “YYYY”.

0 %

> 0 to ≤ 25 %

> 25 % to ≤ 50 %

> 50 % to ≤ 75 %

> 75 % to < 100 %

100 %

A.CL.150.C. ‘Protected Designation of Origin’ / ‘Protected Geographical Indication’ / ‘Traditional Speciality Guaranteed’ / ‘mountain product’: an indication is to be given whether the holding produces agricultural products and/or foodstuffs protected by a Protected Designation of Origin (PDO), a Protected Geographical Indication (PGI), a Traditional Speciality Guaranteed (TSG) or a mountain product indications or whether it produces agricultural products which are known to be used to produce foodstuffs protected by PDO/PGI/TSG/‘mountain product’, within the meaning of Regulation (EU) 2024/1143 of the European Parliament and of the Council (10). The following code numbers are to be used:

the holding does not produce any product or foodstuff protected by PDO, PGI, TSG or ‘mountain product’ indications, nor any product known to be used to produce foodstuffs protected by PDO, PGI, TSG or ‘mountain product’ indications;

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

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

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

not applicable

cereals

oilseeds and protein crops

fruits and vegetables (including citrus fruits, but excluding olives)

olives

vineyards

beef

cow's milk

pigmeat

sheep and goats (milk and meat)

poultry meat

eggs

other sector

the majority of the utilised agricultural area of the holding is not situated in an area facing natural and other specific constraints, within the meaning of Article 32 of Regulation (EU) No 1305/2013;

the majority of the utilised agricultural area of the holding is situated in an area facing significant natural constraints, within the meaning of Article 32(3) of Regulation (EU) No 1305/2013;

the majority of the utilised agricultural area of the holding is situated in an area affected by specific constraints, within the meaning of Article 32(4) of Regulation (EU) No 1305/2013;

the majority of the utilised agricultural area of the holding is situated in a mountain area within the meaning of Article 32(2) of Regulation (EU) No 1305/2013.

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

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

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

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

the majority of the utilised agricultural area of the holding is not situated in a Natura 2000 area;

the majority of the utilised agricultural area of the holding is situated in a Natura 2000 area.

the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments to compensate disadvantages imposed by requirements resulting from the implementation of Directive 2000/60/EC;

the majority of the utilised agricultural area of the holding is situated in an area eligible to payments to compensate disadvantages imposed by requirements resulting from the implementation of Directive 2000/60/EC.

A.OT. Other particulars concerning the holding

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

not applicable (when no irrigation occurred on the farm)

surface

sprinkler

drip

other

A.OT.220.C. Livestock unit grazing days on common land: Number of livestock unit grazing days by farm animals on common land used by the holding.

A.OT.230.C Member of Producer Organisations (POs): Indication if the farm (farm holder(s) or manager(s)) is a member of a producer organisation which shares costs and/or promotes the marketing of agricultural products, and if yes, which of the farm’s products are marketed by the producer organisation (choose all sectors covered by POs the farm is a member of). For the purpose of this survey, “producer organisations” mean any type of entity that has been formed at the initiative of producers to pursue joint activities in a specific sector (horizontal cooperation). Producer organisations must be controlled by producers, they can take different legal forms e.g. agricultural cooperatives, farmers’ associations, or private companies with producers as shareholders.

not a member of a producer organisation

A member of a producer organisation to share production, administrative and investments costs and/or, a member of a producer organisation to market the farm’s products such as:

Cereals

oilseeds and protein crops

fruits and vegetables (including citrus fruits, but excluding olives)

olives

vineyards

beef

cow’s milk

pigmeat

sheep and goats (milk and meat)

poultry meat

eggs

other sector.

A.OT.231.C Economic relevance of Producer Organisations (POs) to the farm: Indication of the share of the farm’s overall production (total sales), in terms of value, that is marketed through the producer organisations.

≥ 0 to ≤ 10 % (marginal share)

> 10 % to ≤ 50 % (medium share)

> 50 % to ≤ 100 % (significant share)

A.OT.232.C Number of members of Producer Organisations (POs): Indication of the size of the main PO of which the farm (farm holder(s) or manager(s)) is a member. The ‘main PO’ is the PO that markets most of the farm’s production (in terms of value).

PO has less than 10 members

PO has 10 to 19 members

PO has 20 to 49 members

PO has 50 to 99 members

PO has 100 to 499 members

PO has 500 to 999 members

PO has 1 000 members (or more)

Germany is exempt from submitting data relating to variables A.OT.230.C, A.OT.231.C and A.OT.232.C for the reporting year 2026.

A.OT.240.C Participation in mutual funds: An indication is to be provided on whether the farmer participates in a mutual fund. A mutual fund is a scheme accredited by a Member State in accordance with its national law for affiliated farmers to insure themselves, whereby compensation payments are made to affiliated farmers who experience economic losses. The establishment of mutual funds can be encouraged by different kinds of public support, among them: i) contribution to start-up capital; ii) governmental allowances to annual contributions to the fund, including by farmers; iii) compensation of payments made to farmers; iv) fiscal incentives to the deposits of funds. An example of public support for mutual funds can be found in Article 76(3), point (b), of Regulation (EU) 2021/2115, according to which Member States may grant financial contributions to mutual funds, including for the administrative cost of setting up.

The following code numbers are to be used:

No, the farmer does not participate in any mutual fund.

Yes, the farmer participates in a mutual fund.

A.OT.241.C Compensation of losses: An indication is to be provided whether the farmer filed an application for compensation of losses due to extreme events inside or outside the insurance schemes for which the costs of insurance premiums are recorded in Table H under codes 5051 and/or 5055 . Compensation outside the insurance schemes may be relevant either because the farmer is not insured or because the farmer’s insurance does not cover the damage. If no such costs are recorded in Table H, it means that the application for compensation of losses due to extreme events was filed under ex-post crisis support schemes such as CAP agricultural reserve, EU Solidarity Fund, State aid, etc.

The following code numbers are to be used:

Yes, under an insurance contract

Yes, under a public ex-post crisis support schemes

Yes, both.

COLUMNS IN TABLE A

Table B

Type of occupation

Category of Utilised agricultural area (UAA)		Code (*)
Group of information		Utilised Agricultural Area
		A
UO	UAA for owner farming
UT	UAA for tenant farming
US	UAA for sharecropping or other modes

Code (*)	Description of categories	Group
10	UAA for owner farming	UO
20	Rented UAA	UT
30	Sharecropped UAA	US

Land of holdings held in common by two or more partners is to be recorded as owner-occupied, rented or sharecropped according to the arrangement in force between the partners.

The following groups of information and categories shall be used:

B.UO. UAA for owner farming

B.UO.10.A UAA (arable land, permanent grassland, permanent crops and kitchen gardens) of which the farmer is the owner, tenant for life or leaseholder and/or UAA held on similar terms.

B.UT. UAA for tenant farming

Land rented for less than one year on an occasional basis and the production thereof is to be treated in a similar way as land the harvest of which is bought as a standing crop.

B.US. UAA for sharecropping or other modes

B.US.30.A UAA (arable land, grassland and permanent pasture, permanent crops and kitchen gardens) farmed jointly by the grantor and the sharecropper on the basis of a sharecropping agreement and/or utilised agricultural area farmed on similar terms.

COLUMNS IN TABLE B

Column A refers to UAA.

Table C

Labour

Structure of the table

Table C
Labour
Category of labour	Code (*)

		Columns
Group of information		General						Total work on the holding (agricultural work and work for OGA directly related to the holding)		Share of work for OGA directly related to the holding	Average wage		Social security
Number of persons	Gender	Men	Women	Year of birth	Agricultural training of the manager	Annual time worked	Annual Work Units	% of annual time worked	Wage per year	Wage per hour	Retirement
P	G	G1	G2	B	T	Y1	W1	Y2	AW	AW1	R
Integer	Code	Integer	Integer	Four digits	Code	hours	AWU	%	National currency	National currency	Code
UR	Unpaid regular										—	—
UC	Unpaid non-regular		—	—	—	—	—		—		—	—	—
PR	Paid regular											—	—
PC	Paid non-regular		—	—	—	—	—		—		—		—
EX	External		—			—	—		—		—	—	—

Code(*)	Description	Group	P	G	G1	G2	B	T	W1	AW	AW1	R
10	Holder(s)/manager(s)	UR	—		—	—				—	—
	PR	—		—	—					—	—
20	Holder(s)/not manager(s)	UR	—		—	—		—		—	—
		PR	—		—	—		—			—	—
30	Manager(s)/not holder(s)	UR	—		—	—				—	—
50	Other	UR		—			—	—		—	—	—
		PR		—			—	—			—	—
60	Non-regular workers	UC		—	—	—	—	—	—	—	—	—
		PC		—	—	—	—	—	—	—		—
70	Paid manager(s)	PR	—		—	—					—	—
80	External workers	EX		—			—	—	—	—	—	—

The term ‘labour’ includes all persons who have been engaged on work on the farm during the reporting year. However, some data are to be provided also for persons who have done this work on behalf of another person or undertaking (external workers whose costs are included in table H under code 1020 ).

(a)

assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the corresponding category in other tables (in this example, table L code 2010 ‘Contractual work’) and as a cost (table H code 1010 ‘Wages and social security’);

(b)

assistance given in the form of work is offset by a service of another kind (e.g. the supply of machinery): in this situation the working time provided and any related wages are left out of consideration; the value of the service received is recorded as an input under the corresponding group in another table (in this example, table H code 1020 ‘Contract work and machinery hire’).

The following groups of information and categories of labour are to be distinguished:

C.UR. Unpaid regular labour

Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for the services rendered (such payment should not appear in farm costs) and which during the reporting year participated (outside normal holidays) for at least a whole day of each week.

A person employed regularly on a farm, but engaged for a limited period in the reporting year due to special reasons, is nevertheless entered (for the number of hours worked) as regular labour.

The following cases or similar ones may arise:

(a)

special production conditions on the farm for which labour is not required throughout the year: e.g. olive or wine holdings, and farms specialising in the seasonal fattening of animals or in the production of fruit and vegetables in the open;

(b)

absence from work other than for normal holidays, e.g. military service, illness, accident, maternity, extended leave, etc.;

(c)

joining or leaving the holding;

(d)

total cessation of work on the holding due to accidental causes (flood, fire, etc.).

There are the following categories:

C.UR.10. Holder(s)/manager(s)

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.UR.20. Holder(s)/not manager(s)

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

C.UR.30. Manager(s)/not holder(s)

Person who undertakes day-to-day management of the holding without assumption of economic and legal responsibility for it.

C.UR.50. Other unpaid regular labour

Regular unpaid labour not included in the preceding categories also includes foreman and sub-managers not responsible for management of the whole farm.

C.UC. Unpaid non-regular labour

C.UC.60. Unpaid labour which has not worked regularly on the holding during the reporting year is aggregated under this category.

C.PR. Paid regular labour

Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the reporting year (excluding normal holidays) worked for at least one whole day per week for the holding.

The following categories are to be shown:

C.PR.10. Holder(s)/manager(s)

Person who assumes economic and legal responsibility for the holding and undertakes its day-to-day management. In the case of sharecropping, the sharecropper is indicated as holder/manager.

C.PR.20. Holder(s)/not manager(s)

Person who assumes economic and legal responsibility for the holding without undertaking its day-to-day management.

C.PR.70. Paid manager(s)

Salaried person responsible for the day-to-day management of the holding.

C.PR.50. Other paid regular labour

All regular paid labour (except for the holding’s salaried manager) is aggregated under this group. Includes also foreman and sub-managers not responsible for management of the whole farm

C.PC. Paid non-regular labour

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

C.EX External

C.EX.80. External workers

Workers recruited via third parties (e.g., temporary employment agencies). External workers are not part of the farm’s payroll; nevertheless, they are managed by the holder/manager. These workers may be regular or non-regular.

COLUMNS IN TABLE C

Number of persons (column P)

The number of persons shall be indicated for all groups of categories 50, 60 and 80.

Gender (column G)

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.:

man

woman

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.

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.:

only practical agricultural experience

basic agricultural training

full agricultural training

Total work on the holding (agricultural work and work for 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)

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.:

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

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

Table D

Assets and investments

Structure of the table

Category of assets		Code (*)
		Column
Group of information		Value
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	AD	DY	IP	S	SA
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

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

3010. Agricultural land

Agricultural land owned by the holding.

3020. Land improvements

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 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

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.

D.IP. Investments/Purchases

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
Quotas and other rights
Category of quota or right		Code(*)

		Columns
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:

Organic manure

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)

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

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		Code (*)
		Columns
Group of information		Short term	Long-term
S	L
OV	Opening valuation
CV	Closing valuation

Code (*)	Description of categories	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:

—

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

—

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

—

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

—

Payables — amounts owed to suppliers.

—

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		Code (*)
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.

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
Group of information		Columns
Value	Quantity
V	Q
LM	Labour and machinery costs and inputs
SL	Specific livestock costs
SC	Specific crop costs and inputs
OS	Specific costs for OGA
FO	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.

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’.

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

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

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

4030. Specific costs for cow's milk processing

4045. Specific costs for other animals’ milk processing

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

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

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)

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.

5040. Water

5051. Agricultural insurance

5055. Other farm insurance

5061. Farm taxes and other dues

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

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		Columns
		Total area	of which is irrigated	of which is used for energy crops	of which is fully organic	of which is in conversion to organic	Quantity	Value
		TA	IR	EN	OR	CO	Q	V
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)
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)
10210	Field peas, beans and sweet lupins
10220	Lentils, chickpeas and vetches
10290	Other protein crops
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
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 — 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):
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)
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)
10830	Flower bulbs, corms and tubers
10840	Cut flowers and flower buds
10850	Flowering and ornamental plants
Plants harvested green
10910	Temporary grasses and grazings
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
11000	Seeds and seedlings
11100	Other arable land crops
Fallow land
11200	Fallow land
Kitchen gardens
20000	Kitchen gardens
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
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
40200	Citrus fruits
40210	— of which oranges
40230	— of which lemons
Olive plantations
40310	Table olives
40320	Olives for oil production (sold in the form of fruit)
40330	Olive oil
40340	Olive by-products
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
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
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
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
▼M1
90400	Interest received on liquid assets necessary for running the holding
▼B
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

I.NU Quantity of N used in mineral fertilisers

I.PU Quantity of P2O5 used in mineral fertilisers

I.KU Quantity of K2O used in mineral fertilisers

I.OV Opening valuation

I.CV Closing valuation

I.PR Production

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

I.SA Total sales

I.FC Farm household consumption and benefits in kind

I.FU Farm use

►C1 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 (*)

		Columns
Group of Information		Average number	Number	Value	Time grazing	Access to yard	Type of housing
A	N	V	D	Y	C
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:

100.

Equidae

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

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

Excluding female bovine animals which have calved.

240.

Male bovine animals, 2 years old and over

251.

Breeding heifers

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

252.

Heifers for fattening

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

261.

Dairy cows

262.

Buffalo dairy cows

269.

Non-dairy cows

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.

Cows for work.

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.

311.

Breeding female sheep

Ewes 1 year old or over intended for breeding.

319.

Other sheep

Sheep of all ages excluding breeding female sheep.

321.

Breeding female goats

329.

Other goats

Goats other than breeding females.

410.

Piglets, live weight of under 20 kg

Piglets of less than 20 kg live weight.

420.

Breeding sows, live weight 50 kg and over

Breeding sows of 50 kg or more excluding cull sows (see category 499 ‘Other pigs’).

491.

Pigs for fattening

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

499.

Other pigs

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

510.

Poultry — broilers

Table chickens. Excluding laying hens and cull hens. Not including chicks.

520.

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.

530.

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.

610.

Breeding female rabbits

699.

Other rabbits

700.

Bees

To be indicated in number of occupied hives.

900.

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.

Average Number (column A)

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

J. OR Organic

J. CO in conversion to organic

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

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).

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

Number (column N)

See Total sales

Value (column V)

See Total sales

J.SR Sales for further rearing or breeding

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)

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

Outdoor Includes pasture, free range and paddock.

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.

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:

No, the livestock does not have access to yard

Yes, the livestock has access to yard

Table K

Animal products and services

Structure of the table

Category of animal products or services			Code (*)
Missing data			Code (**)

		Columns
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	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)

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.

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

Quantity (column Q)

Instructions for table K apply.

Value (column V)

The products shall be valued at fair value.

K.FU Farm use

►C1 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		Code (*)
Missing data		Code (**)

		Columns
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.
▼C1
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.
▼B
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.

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

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		Columns
Number of basic units	Value	Type
N	V	T
S	Subsidy			—
AI	Administrative information		—

The categories are to be selected from the list below:

Code (*)	Group	Description of categories	Columns
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			—
▼C1
9000	S	Differences from the previous reporting years			—
▼B
		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		—	—
▼C1
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.		—	—
▼B

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

AI Administrative information

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		Code

		Columns
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	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

Description of columns

S. Share of value sold (%)

C. Contract type

Codes to be used:

Yes

P. Price arrangements

Codes to be used:

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).

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

Codes to be used:

Yes

R. Contract terms

Codes to be used (multiple selection possible):

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

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

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

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		Code

		Columns
Group of information		Participation	Uptake
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

120 EIP operational group

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

310 Robotics for crop production

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

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:

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:

Yes

Table OF

Indicative share of off-farm income

Structure of the table

		Column
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

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

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

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

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 =

×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:

Mostly employment

Mostly self-employment

Table FP1

Farming practices 1

Structure of the table

	Category of farming practices	Code (*)
Group of information		Area	Quantity
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

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

300 Conservation (low) 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

600 Use of compost

700 Digestates or nutrients-rich fractions

800 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		Columns
Area
TA
CR	Crop rotation
LU	Specific land uses

The categories are to be selected from the list below:

Code(*)	Group	Description
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

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	Code (*)

Group of information		Columns
Share
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

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)

Table NM2

Nutrient use and management – Manure application

Structure of the table

	Category of manure application techniques	Code (*)

Group of information		Columns
Code
Share	Quantity
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.

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

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

190 Liquid Manure/slurry injection deep/closed slit

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

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

Description of columns

Share (S)

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

	Category of feed	Code (*)
Group of information		Columns
Code
Quantity	Number of animals
Q	N
FI	Feed input

The categories are to be selected from the list below:

Code(*)	Category of feed	Q	N
100	Cereals		-
110	Oilseeds and their derivatives		-
120	Protein crops and their derivatives		-
130	By products of the processing industry		-
140	Fermented bulk fodder (haylage and silage)		-
150	Non-silage fibre fodder		-
160	Fats and oils		-
170	Minerals		-
180	Concentrates		-
190	Feed additives for methane reduction	-

GROUPS OF INFORMATION IN TABLE NM3 – Feed input

FI Feed input

For categories 100 to 180, the quantity of feed refers to the amount of feed imported into the farm (purchased or obtained for free) and used for animal feed during the reporting year should be recorded. The quantity shall be expressed in quintals (100 kg).

For category 190, the number of dairy cows and reproductive bovine animals that are fed in a stable and are given the additive 3-NOP to reduce methane emissions from enteric fermentation should be recorded.

Description of categories:

100 Cereals

Includes: soft and durum wheat, maize, barley, oats, triticale, sorghum, rye

110 Oilseeds and their derivatives

Includes: extracted rapeseed meal, extracted sunflower meal, extracted oilseeds, flakes, other oilseeds and their derivates

120 Protein crops and their derivates

130 By-products of the processing industry

140 Fermented bulk fodder (haylage and silage)

150 Non-silage fibre fodder

Includes: hay, straw, pasture grass, other non-silage fibre fodder

160 Fats and oils

170 Minerals

Includes: phosphate content materials, limestone, salt, etc)

180 Concentrates

Includes: complete feed, milk replacer, complementary feed, premixtures

190 Feed additives for methane reduction

Feed additive 3-NOP for reducing methane emission from enteric fermentation. It can be administered to dairy cows and reproductive animals only, and only when they are fed in a stable.

Table ST

Soil test

This information is optional for Member States. In case Member States decide to provide this information, soil test results may be submitted if they are available and have been conducted within the last five years. The soil test pertains to a single parcel, where the sampling occurred. If more than one test was conducted on the same parcel within the last five years, the most recent one is to be provided. If data related to more than one parcel are available, multiple entries are possible.

Structure of the table

	Parcel ID	Code (*)
	Categories of test	Code (**)

Group of information			Value	Code
V	C
ST	Soil test

The categories are to be selected from the list below:

Code (**)	Description	V	C
100	Bulk density in topsoil (g/cm3)		-
110	Bulk density in subsoil (g/cm3)		-
120	Soil water holding capacity (% of volume of water / volume of saturated soil)		-
130	Soil erosion rate (ton/ha/year)		-
140	Soil basal respiration (mm3 O2/g/hr) in dry soil		-
150	Soil texture	-
160	Soil acidity (pH)		-
170	Soil Organic Carbon (SOC) concentration (g/kg)		-
180	Electrical conductivity (dS/m - deci-Siemens per meter)		-
190	CaCO3 (m/m %)		-
200	Nitrogen in soil (mg/g)		-
210	Extractable phosphorous (mg/kg) (according to ISO 11263:1994)		-
220	K2O (mg/kg)		-
230	Cd (mg/kg)		-
240	Cu (mg/kg)		-
250	Pb (mg/kg)		-
260	Zn (mg/kg)		-

Parcel ID

The parcel ID shall include both the reference parcel ID as referred to in Article 2(2) of Commission Delegated Regulation (EU) 2022/1172 (16) and the agricultural parcel ID as referred to in Article 8(3), point (a), of Commission Implementing Regulation (EU) 2022/1173 (17).

Description of columns

Value (V)

Code (C)

Code refers to soil texture (category 150), which classifies soil based on the relative proportions of sand, silt and clay.

Table BD1

Biodiversity – Landscape features

Structure of the table

Group of Information		Columns
LF	Type of Landscape Features	Presence	Area
		P	TA

The categories are to be selected from the list below:

Code	Group	Description
100	LF	Terraces
110	LF	Hedgerows, individual or group of trees, tree rows
120	LF	Field margins, patches or buffer strips
130	LF	Ditches
140	LF	Streams
150	LF	Small ponds
160	LF	Small wetlands
170	LF	Stonewalls
180	LF	Cairns
190	LF	Cultural features
200	LF	Other

GROUPS OF INFORMATION IN TABLE BD1 – Landscape features

LF: Landscape features. Each holding has to record the presence (P) of landscape features on the farm area.

The codes to be used:

Yes

The recording of the area of landscape features is optional. The area (TA) is to be indicated in ares (100 ares = 1 hectare).

Description of categories

100 Terraces

Terraced hillsides are anthropogenic structures created to reduce the risk of erosion, consisting of one or more “steps” (steep sections covered permanent woody or grassy vegetation or stone walls) and “land blocks” (flat sections that are used for agricultural production, separated by the steps). Herbaceous vegetation is considered to be an integral part of terraces.

110 Hedgerows, individual or group of trees, trees rows

120 Field margins, patches or buffer strips

Field margins, patches or buffer strips consist of permanent semi-natural herbaceous vegetation (typically grass and/or perennial herbs) which are in the agricultural context, and which are not directly used for grazing, or fodder production. This may include field margins, buffer strips (along ditches or ponds), or any other small pieces of semi-natural herbaceous vegetation as long as they are between arable or permanent crops fields. The minimum width of this type of landscape feature is 1 m (for ensuring persistency). Nevertheless, this type of landscape feature excludes parcels of actively managed grasslands (used for grazing or fodder production), and large patches of natural and semi-natural grasslands (wider than 20 m). Furthermore, farm tracks with grass, and grass strips between the rows of vineyards/orchards are also excluded and ‘grassy margins’ that are next to grassland patches shall not be registered, either. Permanent grass/herbs landscape features do not include the grass layer under a woody feature, nor wet marsh vegetation. It includes temporary herbaceous vegetation, which consists of narrow strips of cropland planted with non-productive crops or flower-rich fallow (weed) vegetation inside arable land or permanent crops (typically along field margins), deliberately sown by the farmers to support biodiversity.

It excludes area in table I under categories 30100 (pasture and meadow), 30200 (rough grazing), 30300 (permanent grassland).

130 Ditches, 140 Streams

150 Small ponds, 160 Small wetlands

170 Stonewalls, 180 Cairns

190 Cultural features

This type of landscape features may include monuments, archaeological sites, cultural heritage objects (like shadoofs, burial mounds), historical/traditional buildings.

Table BD2

Biodiversity – Biological control and grassland management

Structure of the table

	Category of farming practices	Code (*)
		Area	Time Optional	Code
TA	T	C
BI	Biological Control	—	—
GR	Grassland management

The categories are to be selected from the list below:

Code (*)	Group	Description	TA	C	T; Optional
100	BI	Biological control	—		—
110	BI	Biological control with microbials	—		—
120	BI	Biological control with macrobials	—		—
130	BI	Biological control with semiochemicals	—		—
140	BI	Biological control with natural substances	—		—
200	GR	Area mowed once a year		—	—
210	GR	Area mowed twice a year		—	—
220	GR	Area mowed three times or more a year		—	—
250	GR	Grassland Reseeding		—	—
260	GR	Grassland ploughing		—	—
270	GR	Time of first mowing	—	—

GROUPS OF INFORMATION IN TABLE BD2

BI Biological control

The following codes (C) are to be used:

the practice was not applied on the farm during the reporting year

the practice was applied on the farm during the reporting year

GR Grassland management

For categories 200 to 260, the area (TA) shall be reported in ares (1 ha = 100 ares), for category 270 the time of first mowing (T) should be indicated. The indication of time of first mowing is optional.

Categories of Biological Control

100 Biological control means the control of organisms harmful to plants or plant products using natural means of biological origin or substances identical to them, such as micro-organisms, semiochemicals, extracts from plant products as defined in Article 3(6) of Regulation (EC) No 1107/2009 of the European Parliament and of the Council (18), or invertebrate macro-organisms.

110 Macrobials: multicellular organisms: insects, predatory mites, parasitic wasps, and beneficial nematodes that feed on pests. Optional data.

120 Microbials: unicellular organisms: bacteria (e.g. Bacillus thuringiensis) fungi (e.g. Trichoderma), viruses, and their derivatives. Optional data.

130 Semiochemicals: chemicals released by organisms to affect the behaviour of others (e.g. pheromones, allelochemicals). Optional data.

140 Natural substances: derived from natural materials such as animals, plants, bacteria, and certain minerals. Optional data.

Categories of Grassland Management

200 to 220 For grassland that has been mowed during the reporting year, the area mowed once, twice, three times or more during the reporting year is to be reported, in ares (100 ares = 1 hectares).

250 Grassland Reseeding

It is the area of grassland on which new grass seeds were planted, regardless of whether the grassland was previously ploughed or not.

260 Grassland ploughing

270 The time of first mowing represents the period of the year in which the majority of the grassland area was first mowed. This information is optional for Member States

For Column (T) the following codes shall be used:

January

February

First half of March

Second half of March

First half of April

Second half of April

First half of May

Second half of May

First half of June

Second half of June

First half of July

Second half of July

First half of August

Second half of August

September

October

November

December

Table WT

Water management

Structure of the table

	Category of water management	Code (*)

Group of information		Columns
C
WS	Water source
PT	Payment terms
BM	Adoption of best management practices

The categories are to be selected from the list below:

Code(*)	Description	Group
100	Source	WS
200	Payment terms	PT
300	Adoption of irrigation scheduling	BM
400	Adoption of tailwater recovery systems	BM

Description of categories:

100 Source

The following codes are to be used to indicate the main water source of the holding for irrigation:

Rainfall storage

Natural or artificial surface watercourses

Groundwater

Mains water supply

Wastewater reuse (reclaimed water) (19)

Other

The farm has no irrigation system

200 Payment terms for irrigation water

Codes to be used:

Did not pay for water

Paid a fee based on the area of land irrigated

Paid a fee based on the volume of water

Other payment modalities

300 Adoption of irrigation scheduling

Codes to be used:

Yes

400 Tailwater recovery

Codes to be used:

Yes

Tailwater recovery involves the recollection of recoverable irrigation runoff water and is applied to conserve irrigation water supplies and/or improve offsite water quality. An irrigation tailwater recovery system is an irrigation system in which some facilities have been installed for the collection, storage, and transportation of irrigation tailwater for reuse.

Table I1

Plant protection product use

Structure of the table

Parcel ID (optional)		Code (*)
Category (crop level is optional)		Code (**)
Unit		Code (***)
Active substance		Code (****)

Group of information			Columns
Quantity
Q
PP	Plant protection product use

The categories are to be selected from the list below:

Code (**)	Description	Q
10000	PPP use
10110	Common wheat and spelt
…/…
90900	Other

GROUPS OF INFORMATION IN TABLE I1

Quantity of plant protection product applied during the reporting year shall be provided by active substances.

Category 10000 shall be used when the active substance is recorded at farm level, with no data available at the crop level at all. If the active substance is recorded at the crop level, codes 10110 to 90900 shall be used, corresponding to the crop categories set out in Table I. Parcel ID shall be recorded only on crop level. The data provided on crop level is optional for Member States.

Multiple entries are possible.

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

Code (***)	Description
1	Gram
2	Millilitre
3	Other

Parcel ID

Description of columns

Quantity (Q): Quantity of product (active substance) applied during the reporting year.

Table J1

Antimicrobial use

Structure of the table

Category		Code (*)
Active substance		Code (**)
Unit		Code (***)

Group of information		Columns
Quantity
Q
AU	Antimicrobial use

The following category is to be used:

Code (*)	Description	Q
100	Antimicrobial use

GROUPS OF INFORMATION IN TABLE J1

Antimicrobial use (AU)

Antimicrobials that are used during the reporting year in livestock production to maintain health and productivity.

Description of columns

Quantity (Q)

Total quantity of antimicrobials that are used during the reporting year by active substances.

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

Code (***)	Description
1	Gram
2	Millilitre
3	Other

Table CS

Environmental certification schemes

Structure of the table

	Category of certification schemes	Code (*)

Group of information		Columns
Certification status	Year	Sectors covered
CS	Certification status and characteristics	C	Y	S

The categories are to be selected from the list below:

Code (*)	Description	S
10	UNI-EN-ISO 14001 standard certification	-
20	EMAS certification	-
30	Carbon farming certification	-
40	Other voluntary international Certification schemes or ecolabels
50	Other voluntary national schemes

Certification schemes for agricultural products and foodstuffs provide assurance (through a certification mechanism) that certain characteristics or attributes of the product or its production method or system have been observed.

Excludes: environmental certification schemes referring to organic farming, unless they include additional requirements compared to Regulation (EU) 2018/848.

DESCRIPTION OF CATEGORIES

10 UNI-EN-ISO 14001 standard certification

The farm has a certification Quality management system compliant to the UNI-EN-ISO 14001 standard.

20 EMAS certification

The farm has an EMAS certification (Eco-Management and Audit Scheme, Regulation (EC) No 1221/2009 of the European Parliament and of the Council (20))

30 Carbon farming certification

The farm has a carbon farming certification (21).

40 Other voluntary International Certification schemes or Ecolabels

The farm is certified under an internationally recognised certification scheme/ecolabel in the agricultural/food sector

50 Other voluntary national Ecolabels

The farm is certified under a national (or sub/national) certification scheme/ecolabel in the agricultural/food sector, officially recognised at Member State level.

—

Certification of compliance with the scheme requirements is carried out by an independent body accredited:

—

by the national accreditation body appointed by Member States according to Regulation (EC) No 765/2008 of the European Parliament and of the Council (23), in accordance with relevant European or international standards and guides setting out general requirements for bodies operating product certification systems, or —

—

by an accreditation body signatory to the multilateral recognition arrangement (MLA) for product certification of the International Accreditation Forum (IAF)

DESCRIPTION OF COLUMNS

Certification status (C)

Codes to be used:

the farm is not certified

the farm has an active and valid certification

the farm has started but not yet completed the certification process

Year (Y)

The year in which the certification process was formally started. Year shall be provided with four digits.

Sectors covered (S)

This information refers to the set of standards, indicators, criteria and commitments the farm has to follow to obtain and maintain the certification. Multiple choices are possible:

Enhanced organic farming: the ecolabel/scheme is based on (and compliant with) the Regulation (EU) 2018/848 but introduces additional or stricter requirements

Carbon farming: it includes all practices aimed at increasing carbon sequestration and/or reduce greenhouse gas emissions from agriculture, through soil management techniques or other practices

Nutrient use and management: includes any practice/ commitment on nutrient use, restriction on the use of fertilisers, e.g. quantity, source/type of nutrient (organic, mineral etc.), application techniques, timing

Animal welfare and health: include measures/commitment on housing conditions (space allowance, ventilation, light, temperature, humidity etc.), access to outdoor grazing and outdoor space, limitations on the use of antimicrobials

Integrated pest management: measures to optimize and limit the use of plant protection products, following the principles established by Directive 2009/128/EC of the European Parliament and of the Council (24)

Support to biodiversity: it includes any practice aimed at supporting functional biodiversity (pollinators, pest predators), such as establishment and maintenance of landscape features, semi-natural habitats, plantation of flowering strips, refuges and shelter for insects and birds, small mammals etc.

Forestry: it includes practices related to sustainable forest management

Table EN

Energy

Structure of the table

	Category of production	Code (*)
Group of information		Columns
Share of energy need	Code
S	C
EP	On-farm renewable energy production		-
EF	Renewable energy production facilities	-

The categories are to be selected from the list below:

Code	Group	Description	Share of energy needs covered by this source	Code
100	EP	Own produced electricity from renewable sources (wind, solar, biogas, hydropower)		-
▼C1
200	EP	Own produced heating from renewable sources (firewood, pellets, straw, solar, biogas, other biomass)		-
▼B
300	EF	Biogas plants	-
400	EF	Solar panels	-
500	EF	Wind turbines	-
600	EF	Geothermal system	-

GROUPS OF INFORMATION IN TABLE EN

On-farm renewable energy production

Renewable energy production facilities used by the farmer

COLUMNS IN TABLE EN

Share of energy needs (S)

Share of energy needs to be provided as a percentage band indicating the proportion of energy requirements covered by the specific source. The following code numbers are to be used:

0 %

> 0 to ≤ 25 %

> 25 % to ≤ 50 %

> 50 % to ≤ 75 %

> 75 % to ≤ 100 %

> 100 %

Code (C)

The following code numbers are to be used:

The asset is owned by the farmer

The asset is rented by the farmer

The asset is co-owned with other partners

The asset is owned by other subjects

Table FL

On-farm loss of production for food and feed uses

Structure of the table

Category of food loss	Code(*)
Group of information		Code
C
FL	Food/feed loss

For live animals, it comprises any loss occurred from the moment animals are considered mature enough to be slaughtered until the products reach the farm gate.

For animal products (milk and eggs), losses shall be counted from the moment milk has been drawn from the udder and eggs are laid by the bird.

It includes:

—

mature crops left unharvested (e.g. due to very low market prices or damages);

—

products harvested and treated in-situ at farm (e.g., composted at farm, burnt), or discharged off-farm;

—

products rejected by the buyer (e.g., due to quality and commercial requirements, overproduction) that return to the production site or are discharged;

—

other losses occurred during storage, transportation, on-farm processing.

It does not include:

—

products initially intended for human consumption that are diverted to use as feed for livestock;

—

non-marketed products consumed on farm or donated to charities, food banks or other similar channels.

The categories are to be selected from the list below:

Code(*)	Description of categories	Group	C
100	Reason of losses	FL

DESCRIPTION OF COLUMNS

The following codes are to be used to indicate the reason of losses as defined above occurred during the reporting year (multiple entries are allowed).

Code (C)

1 Mature crops left unharvested

2 Products harvested and treated on farm or discharged off-farm.

3 Products rejected by the buyer due to quality and/or commercial requirements (crops)

4 Products rejected by the buyer due to quality and/or commercial requirements (animals and animal products)

5 Losses occurred during storage and/or transportation and/or on-farm processing (crop products)

6 Losses occurred during storage and/or transportation and/or on-farm processing (animals and animal products)

7 Other reasons not mentioned above (e.g. unforeseen market changes)

Table TR

Training

Structure of the table

	Categories of training	Code (*)

		Columns
		Code
Group of information		C
TT	Training topics

The categories are to be selected from the list below:

Code	Description of categories	Groups of information
1000	Farm management	TT
1010	Legislation	TT
1020	Occupational safety and health	TT
1030	Risk prevention and management	TT
1040	Digitalisation and mechanisation	TT
1050	Organic farming and integrated pest management (IPM)	TT
1060	Carbon farming	TT
1070	Plant protection products	TT
1080	Nutrients	TT
1090	Soil and water management	TT
1100	Energy use	TT
1110	Animal husbandry	TT
1120	Animal welfare	TT
1130	Other	TT

GROUPS AND CATEGORIES OF INFORMATION IN TABLE TR

TR.TT.1000.C to TR.TT.1140.C: Vocational training by topic: an indication is to be given whether vocational training courses for each topic were attended by the holder(s) and/or manager(s) and the workers during the reporting year. It refers to vocational training, a training measure or activity, provided by a trainer or a training institution primarily aimed at the acquisition of new skills related to the farm activities or activities related directly to the agricultural holding or the development and improvement of existing ones. In case a training course covers more than one topic, all the relevant topics shall be reported.

The following code numbers are to be used:

Yes

TR.TT.1000.C. Farm management

Farm management may include accounting, finance, marketing.

TR.TT.1010.C. Legislation

Legislation may refer to legal requirements, taxes, CAP and other subsidies. It excluded occupational safety and health, which needs to be reported under TR.TT.1020.C.

TR.TT.1020.C. Occupational safety and health

Occupational safety and health may refer to anticipation, recognition, evaluation and control of hazards arising in or from the workplace that could impair the health and well-being of workers.

TR.TT.1030.C. Risk prevention and management

TR.TT.1040.C. Digitalisation and mechanisation

TR.TT.1050.C. Organic farming and integrated pest management (IPM)

TR.TT.1060.C. Carbon farming

Carbon farming includes all practices aimed at increasing carbon sequestration and/or reduce greenhouse gas emissions from agriculture, through soil management techniques or other practices.

TR.TT.1070.C. Plant protection products

Plant protection products (PPP) training may refer to any practice/commitment on PPP use and restriction on the use of PPP.

TR.TT.1080.C. Nutrients

TR.TT.1090.C. Soil and water management

TR.TT.1100.C. Energy use

Training on energy may refer to production of energy (e.g., biomass, solar) and measures for energy savings.

TR.TT.1110.C. Animal husbandry

Training on animal husbandry may refer to breeding, feeding and animal housing. It excludes animal welfare, which needs to be reported under TR.TT.1120.C. Animal welfare

TR.TT.1120.C. Animal welfare

TR.TT.1130.C. Other

Training topics not listed above.

Table SA

Safety

Structure of the table

Categories of facilities and safety		Code (*)
		Columns
Group of information		Code
		C
SA	Safety

The categories are to be selected from the list below:

		Group	Code
Code	Description of categories		C
100	Farm safety plan	SA
200	Accidents at work	SA

The following details should be provided:

SA.SA.100.C. Farm safety plan

An indication is to be given whether the farm has carried out a workplace risk assessment with the aim of reducing work-related hazards, resulting in a written document (such as a ‘farm safety plan’). 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 following code numbers are to be used:

Yes

SA.SA.200.C.: Accidents at work

The following code numbers are to be used:

Yes

Table SI

Social inclusion

Structure of the table

	Categories of social inclusion	Code (*)

		Columns
		Code
Group of information		C
SF	Social farming

The categories are to be selected from the list below:

Code (*)	Description of categories	Group	C
100	Presence of social farming activities	SF

GROUPS OF INFORMATION IN TABLE SI

SI.SF.100.C: Social farming

The following code numbers are to be used:

Yes

Table SE

Services accessible to farmers

Structure of the table

Categories of services		Code (*)

		Columns
		Coverage	Subscription
C	S
Group of information		Enter code	Enter code
IC	Internet connection

The categories are to be selected from the list below:

Code (*)	Description of categories	Group	C	S
100	Fixed broadband	IC
200	Mobile broadband	IC

GROUPS AND CATEGORIES OF INFORMATION IN TABLE SE

For the following data points, 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.

SE.IC.100.C. Fixed broadband internet connection coverage

An indication is to be given whether the farm is reached/reachable by fixed broadband internet connection such as DSL, ADSL, VDSL, cable, optical fibre, satellite or public Wi-Fi connections.

Codes to be used:

Yes

SE.IC.100.S. Fixed broadband internet connection subscription

An indication is to be given whether the farm has a subscription for a broadband internet connection such as DSL, ADSL, VDSL, cable, optical fibre, satellite or public Wi-Fi connections.

To be asked only for holdings that may be reached by a fixed broadband internet connection (answer to SE.IC.100.C.=1).

Codes to be used:

Yes

SE.IC.200.C. Mobile broadband internet connection coverage

An indication is to be given whether the farm is reached/reachable by a mobile broadband internet connection (via mobile phone network, at least 4G).

Codes to be used:

Partially

Yes

SE.IC.200.S. Mobile broadband internet connection subscription

An indication is to be given whether the farm has subscribed for a mobile broadband internet connection available on the farm (via mobile phone network, at least 4G).

To be asked only for holdings that may be reached by a mobile broadband internet connection (answer to SE.IC.200.C.=1 or 2).

Codes to be used:

Yes

Table GR

Generational renewal

Structure of the table

	Categories of management and successors	Code (*)

		Columns
Group of information		Code	Year
		C	Y
GR	Generational renewal

The categories are to be selected from the list below:

Code (*)	Description	Group	C	Y
100	Year when the holder took over	GR	—
200	Transmission	GR		—
300	Plans for stopping the activity	GR		—

GROUPS OF INFORMATION IN TABLE GR

GR.GR.100.Y. Year when the holder took over

An indication is to be given about the year when the current holder (holder/manager or holder/not manager) took over the farm, to be recorded in format ‘YYYY’.

In case of more than one holder/manager or holder/not manager working in the farm (and therefore reported in Table C), the year shall refer to the first one who took over the holding.

To be asked only if the farm has holder/manager(s) or holder/not manager(s) reported in Table C.

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.

GR.GR.200.C. Transmission

An indication is to be given about the person from whom the holding was transferred to the current holder/manager or holder/not manager, when they took over.

In case of more than one holder/manager or holder/not manager working in the farm (and therefore reported in Table C), the answer shall refer to the first one who took over the holding.

Where there is more than one method of transmission, the largest by value shall be reported. To be asked only if the farm has holder/manager(s) or holder/not manager(s) reported in Table C.

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 following code numbers are to be used:

not applicable (the farm has no holder/manager – holder/not manager)

farm transferred from a family member (via donation, succession or other forms)

farm transferred from a non-family member

farm created by the current holder/manager or holder/not manager.

GR.GR.300.C. Plans for stopping the activity

To be asked only if the oldest holder/manager or holder/not-manager reported in Table C is above 60 years old.

Where there is more than one method of transmission, the largest by value shall be reported.

The following code numbers are to be used:

not applicable (the farm has no holder/manager or holder/not manager)

no plans for the moment

the farm will be transferred to a family member (via donation, succession or other forms)

the farm will be transferred to a non-family member

the holder/manager or holder/not manager has planned to rent out the farm/farmland

other.

COLUMNS IN TABLE GR

Column C refers to code, column Y refers to the year.

ANNEX IX

Timetable for submitting the data referred to in Article 11(3) and exemptions for specific variables referred to in Article 12

In column ‘Annex VIII tables and new FSDN variables’ it is possible to identify existing FADN tables (1-digit code from A to M) and newly introduced FSDN tables and variables:

—

new FSDN tables are indicated as lines and identified by 2- or 3-digit codes,

—

new FSDN variables in existing FADN tables are indicated with the code of the specific variable as additional lines under the corresponding FADN table.

For existing FADN tables it is possible to ask for exemptions only for new FSDN variables, explicitly indicated in relation to FADN existing tables.

Annex VIII tables and new FSDN variables	First reporting year		Exemptions from submitting specific variables (the first reporting year is indicated)
2025	2027
Table A - General information on the holding	X		Not applicable except for:
A.CL.142.DT. Year in which the farm started conversion to organic		Greece, France, Cyprus, Slovakia in 2026; (*1)Germany, Romania in 2027
A.CL.145.C. Share of organic farming products sold as organic in certified farms		Greece, Cyprus, Slovakia, Sweden in 2026; (1)Germany, Romania in 2027; (1)France in 2028
A.OT.240.C Participation in mutual funds		Greece, France, Cyprus, Slovakia, Sweden in 2026; (*1)Germany, Romania in 2027
A.OT.241.C Compensation of losses		Greece, Cyprus, Slovakia, Sweden in 2026; (1)Germany, Romania in 2027; (1)France in 2028
Table B - Type of occupation	X		Not applicable
Table C – Labour	X		Not applicable except for:
C.EX Externals		Greece, Cyprus, Portugal, Sweden in 2026; (*1)Germany, Latvia, Romania in 2027; France, Malta in 2028
Column G – Gender (for workers)		Greece, Cyprus, Portugal in 2026; (*1)Germany, Latvia, Romania in 2027
Columns AW - Wages and social security costs per year / per hour		Greece, Cyprus, Portugal in 2026; (*1)France, Latvia, Malta, Romania, Sweden in 2027
Column R - Retirement		Greece, Cyprus, Portugal in 2026; (*1)France, Latvia, Malta, Romania in 2027
Table D - Assets and investments	X		Not applicable
Table E - Quotas and other rights	X		Not applicable
Table F - Debts/credits	X		Not applicable
Table G - Value added tax (VAT)	X		Not applicable
Table H – Inputs	X		Not applicable except for:
5035. Of which other origin		Greece, Cyprus in 2026; Malta, Romania in 2027
Table I - Land use and crops	X		Not applicable except for:
Columns ‘of which is fully organic – of which in conversion to organic’		Greece, Cyprus in 2026; Latvia, Romania in 2027; Luxembourg in 2028
Table J - Livestock production	X		Not applicable except for:
J. OR Organic - J. CO in conversion to organic		Greece, France, Cyprus in 2026; Croatia, Latvia, Romania, Slovakia in 2027
J.DL Number of deaths, including emergency killings		Greece, Cyprus, Sweden in 2026; Romania in 2027; (*1)France in 2028
J.TH Type of housing		Belgium, Greece, Cyprus, Sweden in 2026; (1)Germany, Latvia, Romania in 2027; (1)France in 2028
J. TO Time spent outdoor		Belgium, Greece, Cyprus, Sweden in 2026; (1)Germany, Latvia, Romania in 2027; (1)France in 2028
Table K - Animal products and services	X		Not applicable
Table L - OGA directly related to the farm	X		Not applicable
Table M – Subsidies	X		Not applicable except for:
3770 - Knowledge exchange and dissemination of information		Greece, France, Cyprus, Slovakia in 2026; (*1)Germany, Malta, Romania in 2027
3780 - Cooperation		Greece, France, Cyprus, Slovakia in 2026; (*1)Germany, Malta, Romania in 2027
Table MI - Market integration	X		Czechia, Greece, Cyprus, Portugal, Sweden in 2026; Belgium, (1)Germany, Croatia, Latvia, Malta, Romania, Slovakia, in 2027; (1)France in 2028
Table DI – Innovation and digitalisation		X	France, Malta in 2028
Table OF - Indicative share of off-farm income		X	France, Malta in 2028
Table FP1 - Farming practices	X		Greece, Cyprus, Portugal, Sweden in 2026; Belgium, Czechia, Denmark, (*1)Germany, Estonia, Croatia, Latvia, Romania, Slovakia in 2027; France, Malta in 2028
Table FP2 - Farming practices		X	France, Malta in 2028
Table NM1 - Nutrient use and management – Manure storage	X		Belgium, Greece, Cyprus, Latvia, Sweden in 2026; Czechia, (*1)Germany, Croatia, Romania, Slovakia in 2027; France, Malta in 2028
Table NM2 - Nutrient use and management – Manure application	X		Greece, Cyprus, Latvia, Sweden in 2026; Belgium, Czechia, (*1)Germany, Estonia, Croatia, Romania, Slovakia in 2027; France, Malta in 2028
Table NM3 - Nutrient use and management – Feed input		X	France, Malta, Spain in 2028
Table ST - Soil test (optional)	X
Table BD1 - Biodiversity – Landscape features	X		Greece, Cyprus in 2026; (*1)Germany, Romania in 2027; France, Luxembourg, Malta in 2028
Table BD2 - Biodiversity – Biological control and grassland management		X	France, Luxembourg, Malta in 2028
Table WT - Water management		X	France, Malta in 2028
Table I1 - Plant protection product use		X	France, Malta, Spain in 2028
Table J1 - Antimicrobial use		X	France, Malta, Spain in 2028
Table CS - Environmental certification schemes	X		Belgium, Greece, Cyprus, Sweden in 2026; (*1)Germany, Malta, Romania, Slovakia in 2027
Table EN – Energy		X	France, Malta in 2028
Table FL - On-farm loss of production for food and feed uses		X	France, Croatia, Luxembourg, Malta in 2028
Table TR – Training		X	France, Malta in 2028
Table SA – Safety	X		Greece, Cyprus in 2026; (*1)Germany, Romania in 2027; France, Malta in 2028
Table SI - Social inclusion	X		Greece, Cyprus in 2026; (*1)Germany, Romania in 2027; France, Malta in 2028
Table SE - Services accessible to farmers	X		Greece, Cyprus, Sweden in 2026; (*1)Germany, Malta, Romania in 2027
Table GR - Generational renewal	X		Greece, Cyprus, Sweden in 2026; (*1)Germany, Romania, Slovakia in 2027; France, Malta in 2028
(*1) ; Newly granted exemption.

ANNEX X

Amount payable to Member States, in EUR (current prices), for the reporting years 2025, 2026 and 2027, as referred to in Article 17

	Reporting year 2025				Reporting year 2026				Reporting year 2027
	Amount as referred to in Article 17(1), point (a)	Amount as referred to in Article 17(1), point (b)	Amount as referred to in Article 17(1), point (c)	Maximum amount	Amount as referred to in Article 17(1), point (a)	Amount as referred to in Article 17(1), point (b)	Amount as referred to in Article 17(1), point (c)	Maximum amount	Amount as referred to in Article 17(1), point (a)	Amount as referred to in Article 17(1), point (c)	Maximum amount
BELGIUM	198 000	397 600	136 702	732 302	198 000	375 196	183 260	756 456	198 000	503 223	701 223
BULGARIA	396 360	352 436	501 697	1 250 493	360 360	352 830	457 933	1 171 123	360 360	915 865	1 276 225
CZECHIA	230 760	386 620	185 874	803 254	230 760	373 715	213 581	818 056	230 760	586 483	817 243
DENMARK	261 000	400 883	300 331	962 214	261 000	401 314	301 636	963 950	261 000	663 339	924 339
GERMANY	919 980	1 985 289	105 861	3 011 130	919 980	1 986 914	110 464	3 017 358	919 980	2 338 155	3 258 135
ESTONIA	104 400	223 399	108 119	435 918	104 400	223 635	108 641	436 676	104 400	265 336	369 736
IRELAND	162 000	368 882	205 053	735 935	162 000	369 293	205 864	737 157	162 000	411 728	573 728
GREECE	533 880	1 013 146	61 433	1 608 459	533 880	706 768	678 435	1 919 083	533 880	1 356 871	1 890 751
SPAIN	1 566 000	1 606 195	1 982 182	5 154 377	1 566 000	1 607 987	1 990 016	5 164 003	1 566 000	3 439 438	5 005 438
FRANCE	1 368 000	2 553 255	472 244	4 393 499	1 368 000	2 555 402	479 088	4 402 490	1 368 000	485 932	1 853 932
CROATIA	225 180	372 981	181 379	779 540	225 180	373 339	182 506	781 025	225 180	546 390	771 570
ITALY	1 695 240	1 623 948	2 145 769	5 464 957	1 695 240	1 625 760	2 154 250	5 475 250	1 695 240	4 308 500	6 003 740
CYPRUS	90 000	265 654	10 356	366 010	90 000	214 111	114 369	418 480	90 000	228 738	318 738
LATVIA	180 000	295 256	144 987	620 243	180 000	274 827	187 313	642 140	180 000	457 475	637 475
LITHUANIA	180 000	306 954	227 837	714 791	180 000	307 297	228 738	716 035	180 000	457 475	637 475
LUXEMBOURG	81 000	201 967	93 206	376 173	81 000	202 188	93 611	376 799	81 000	177 902	258 902
HUNGARY	342 000	463 433	432 890	1 238 323	342 000	463 951	434 601	1 240 552	342 000	869 203	1 211 203
MALTA	96 480	251 602	11 102	359 184	96 480	251 821	11 586	359 887	96 480	45 373	141 853
NETHERLANDS	270 000	702 640	341 756	1 314 396	270 000	703 424	343 106	1 316 530	270 000	686 213	956 213
AUSTRIA	324 000	367 386	410 107	1 101 493	324 000	367 796	411 728	1 103 524	324 000	823 455	1 147 455
POLAND	1 620 000	1 377 272	2 050 533	5 047 805	1 620 000	1 378 809	2 058 638	5 057 447	1 620 000	4 117 275	5 737 275
PORTUGAL	414 000	553 417	428 748	1 396 165	414 000	506 343	526 096	1 446 439	414 000	1 052 193	1 466 193
ROMANIA	918 000	1 359 686	105 634	2 383 320	918 000	1 360 614	110 226	2 388 840	918 000	2 333 123	3 251 123
SLOVENIA	163 440	258 693	206 876	629 009	163 440	258 982	207 694	630 116	163 440	415 387	578 827
SLOVAKIA	101 160	280 835	58 202	440 197	101 160	281 110	58 708	440 978	101 160	257 101	358 261
FINLAND	117 000	275 514	148 094	540 608	117 000	275 822	148 679	541 501	117 000	297 359	414 359
SWEDEN	184 500	377 326	84 921	646 747	184 500	303 358	234 456	722 314	184 500	468 912	653 412
EU total	12 742 380	18 622 269	11 141 893	42 506 542	12 706 380	18 102 606	12 235 222	43 044 208	12 706 380	28 508 444	41 214 824
Reserve for advance deliveries				2 493 458				1 955 792

ANNEX XI

Form and layout of the data to be extracted from the datasets referred to in Article 18

This text provides further guidance about the submission of disaggregated data on interventions and beneficiaries and defines the form and content of these data.

Referred to Article 4a (1), point (a) of Regulation (EC) No 1217/2009 and with the aim to link FSDN returning holdings to the correspondent beneficiary files, including disaggregated data on beneficiaries, and intervention files, including disaggregated data on interventions, included in the data for monitoring and evaluation dataset as referred to in Article 8 and Annex IV of Commission Implementing Regulation (EU) 2022/1475 (25), Member States shall choose one of the following options.

Option 1: If the Member State chooses to provide to the Commission the beneficiary identifier related to the returning holding, the following data shall be shared from the intervention and beneficiary files:

M030 / B010 unique beneficiary ID referred to in Annex IV to Implementing Regulation (EU) 2022/1475.

FSDN number: The Member State shall provide the FSDN number of the returning holding corresponding to the beneficiary ID.

Multiple entries are possible, as one FSDN holding may have multiple beneficiaries associated with it and one beneficiary may be associated with multiple FSDN holdings.

Option 2: If the member state chooses to provide the Commission directly the data related to the returning holding, the following data shall be shared from the intervention and beneficiary files:

FSDN number: The Member State shall provide the FSDN number of the returning holding corresponding to the data.