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12.12.2013 Official
Journal
of
the
European
Union
L
333/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 1320/2013
of 3 December 2013
correcting Implementing Regulation (EU) No 385/2012 on the farm return to be used for
determining the incomes of agricultural holdings and analysing the business operation of such
holdings
THE EUROPEAN COMMISSION,
mentation of that Regulation, this Regulation should
therefore enter into force on the day of its publication.
Having regard to the Treaty on the Functioning of the European
Union,
(4) The
measures
provided
for
in
this
Regulation
are
in
Having regard to Council Regulation (EC) No 1217/2009 of
accordance with the opinion of the Community
30 November 2009 setting up a network for the collection
Committee for the Farm Accountancy Data Network,
of accountancy data on the incomes and business operation
of agricultural holdings in the European Community ( 1 ), and
in particular Article 7(2), Article 8(3), Article 12 and
Article 13(2) thereof,
HAS ADOPTED THIS REGULATION:
Whereas:
Article 1
(1) Commission Implementing Regulation (EU) No The Annex to Implementing Regulation (EU) No 385/2012 is
385/2012 ( 2 ) contains a number of errors in its annex.
replaced by the text in the Annex to this Regulation.
(2) Implementing
Regulation
(EU)
No
385/2012
should
therefore be corrected accordingly.
Article 2
(3) Implementing
Regulation
(EU)
No
385/2012
is
to
apply This Regulation shall enter into force on the day of its
as of 1 January 2014. In order to ensure a proper imple
publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 3 December 2013.
For the Commission
The President
José Manuel BARROSO
( 1 ) OJ L 328, 15.12.2009, p. 27.
( 2 ) Commission Implementing Regulation (EU) No 385/2012 of
30 April 2012 on the farm return to be used for determining the
incomes of agricultural holdings and analysing the business
operation of such holdings (OJ L 127, 15.5.2012, p. 1).

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L 333/2
EN
Official Journal of the European Union
12.12.2013
ANNEX
‘ANNEX
FARM RETURN
I. LAYOUT OF FARM RETURN
The data to be collected is classified by table and broken down into groups, categories and columns. The convention used
to refer to a specific data field is: <table letter>.<group>.<category>[.<category>].<column>.
Specific data values are captured at the column level. In the tables as set out in Section III, 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”).
Tables are represented by one letter, groups by one or more letters, categories by numeric codes and columns by one or
more letters.
In Section III, for tables A to M, the first table shows the high level matrix for groups and columns. The second table
shows how this breaks down for categories where each category is represented by one or more codes and sub-codes.
For each table category and column value, further definitions and instructions are set out in Section III after the table
concerned.
II. GENERAL DEFINITIONS AND INSTRUCTIONS
(a) The data in the farm return shall relate to a single agricultural holding and to a single accounting year of 12
consecutive months.
(b) Data in the farm return concern exclusively the agricultural holding. These data refer to the agricultural activities of
the holding and to the other gainful activities (OGA) directly related to the holding. Except these activities, nothing
connected with any non-farming activities of the holder or of his family, or with any pension, inheritance, private
bank accounts, property external to the agricultural holding, personal taxation, private insurance, etc., is to be taken
into account in preparing the farm returns.
(c) Data given in a farm return are to be taken from accounts consisting of entries made systematically and regularly
throughout the accounting year.
(d) The accountancy data are expressed in money terms without VAT.
(e) The accountancy data in money terms are expressed without taking into account grants and subsidies. Grants and
subsidies are understood to be all forms of direct aid from public funds which have resulted in a specific receipt
(see description in Table M “SUBSIDIES”).
(f) The data in a farm return should be given in the following units and with the following degrees of accuracy:
— financial values: values in euro or in national monetary units without decimal. However, for national currencies
where the unit represents a low relative value compared to the euro, it may be agreed between the liaison agency
of the Member State in question and the staff of the Commission which manages the Farm Accountancy Data
Network, to express the values in hundreds or thousands of national currency units,

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12.12.2013 Official
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— physical quantities: weight in quintals (q = 100 kg) except in the case of eggs, which will be expressed in
thousands; volume of liquid in hectolitres (including wine and related products),
— areas: in ares, except in the case of mushrooms which will be expressed in square metres of total cropped area,
— average livestock numbers: to two decimal places,
— labour units: to two decimal places.
(g) When a value is not relevant or missing for any particular holding, do not enter value “0”.

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L 333/4
III. TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONS
Table A
General information on the holding
Category of general information Code
(*)
EN

Columns
Serial
Number of the
Division Subdivision
number of
Degree Minutes NUTS
accounting
Date
Weight of
Type of
Economic size
the farm
farming
class
Code
Group of information
holding
office
R
S
H DG MI
N AO DT
W TF ES
C
ID Identification
of
the
holding
—
—
—
—
—
—
—
—
—
Off
icial
LO Location
of
the
holding
—
—
—
—
—
—
—
—
—
Jour
AI Accounting
information
—
—
—
—
—
—
—
—
—
nal
of
TY Typology
—
—
—
—
—
—
—
—
—
the
European
CL Classes
—
—
—
—
—
—
—
—
—
—
—
OT Other
particulars
of
the
holding
—
—
—
—
—
—
—
—
—
—
—
Union
Code (*) Description Group
R
S
H DG MI
N AO DT
W TF ES
C
10 Number
of
the
holding ID AID10R AID10S AID10H
—
—
—
—
—
—
—
—
—
20 Latitude LO
—
—
— ALO20DG ALO20MI
—
—
—
—
—
—
—
30 Longitude LO
—
—
— ALO30DG ALO30MI
—
—
—
—
—
—
—
40 NUTS3 LO
—
—
—
—
— ALO40N
12.12.2013
50 Accounting
office AI
—
—
—
—
—
— AAI50AO
—
—
—
—
—
60 Type
of
accounting AI
—
—
—
—
—
—
—
—
—
—
— AAI60C

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12.12.2013 Off
Code (*) Description Group
R
S
H DG MI
N AO DT
W TF ES
C
70
Date of closure of accounts AI
—
—
—
—
—
—
— AAI70DT
—
—
—
—
80 National
weight
calculated
by
the TY
—
—
—
—
—
—
—
— ATY80W
—
—
—
Member State
EN
90 Classification
at
the
time
of
selection TY
—
—
—
—
—
—
—
—
— ATY90TF ATY90ES

100 Other
gainful
activities
(OGA)
directly CL
—
—
—
—
—
—
—
—
—
—
— ACL100C
related to the holding
110 Type
of
ownership/economic
objective CL
—
—
—
—
—
—
—
—
—
—
— ACL110C
120 Legal
status CL
—
—
—
—
—
—
—
—
—
—
— ACL120C
130 Level
of
liability
of
the
holder(s) CL
—
—
—
—
—
—
—
—
—
—
— ACL130C
icial
140 Organic
farming CL
—
—
—
—
—
—
—
—
—
—
— ACL140C
Jour
141 Sectors
in
organic
farming CL
A.CL.141.C
nal
of
150 Protected
Designation
of
Origin
(PDO)/ CL
—
—
—
—
—
—
—
—
—
—
— ACL150C
the
Protected Geographical Indication (PGI)
European
151 Sectors
with
PDO/PGI CL
A.CL.151.C
160 Less-favoured
area CL
—
—
—
—
—
—
—
—
—
—
— ACL160C
Union
170 Altitude CL
—
—
—
—
—
—
—
—
—
—
— ACL170C
180 Structural
Funds
area CL
—
—
—
—
—
—
—
—
—
—
— ACL180C
190 Natura
2000
area CL
—
—
—
—
—
—
—
—
—
—
— ACL190C
200 Water
directive
(2000/60/EC)
area CL
—
—
—
—
—
—
—
—
—
—
— ACL200C
210 Irrigation
system OT
—
—
—
—
—
—
—
—
—
—
— AOT210C
220 Livestock
unit
grazing
days
on
common OT
—
—
—
—
—
—
—
—
—
—
— AOT220C
land
L
333/5

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L 333/6
EN
Official Journal of the European Union
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A.ID. Identification of the holding
A number is assigned to each returning holding when it is selected for the first time. The holding retains this
number permanently for the duration of its inclusion in the accountancy network. A number once assigned is
never allotted to another holding.
However, where the holding undergoes a fundamental change, and in particular where this change is the result of a
subdivision into two separate holdings or of a merger with another holding, it may be considered as a new
holding. In this case a new number is to be assigned to it. A change in the type of farming practised on the
holding does not call for a new number. Where confusion with any other returning holding might result from the
holding keeping the number it has (e.g. when new regional subdivisions are created), the number should be
changed. A table showing the equivalence of old and new numbers is then to be forwarded to the Commission.
The holding number comprises three groups of indications as follows:
A.ID.10.R. Division: a code number is to be given, corresponding to the code set in Annex to Commission
Regulation (EU) No 1291/2009 ( 1 ).
A.ID.10.S. Subdivision: a code number is to be given.
The subdivisions chosen should be based on the common system of classification of the regions, referred to as the
nomenclature of territorial statistical units (NUTS) established by the Eurostat in cooperation with the national
institutes for statistics.
In any case, the Member State concerned will transmit to the Commission a table indicating, for each subdivision
code used, the corresponding NUTS regions, as well as the corresponding region for which specific values of
standard output are calculated.
A.ID.10.H. Serial number of the holding.
A.LO. Location of the holding
The location of the holding is given with two indications: the geo-reference (latitude and longitude) and the code of
the NUTS level 3 territorial units.
A.LO.20. Latitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
A.LO.30. Longitude: degrees and minutes (within an arc of 5 minutes), columns DG and MI.
Implementing rules to ensure the confidentiality of the data and practical guidelines will be specified in the
instructions document.
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 the Regulation (EC) No 1059/2003 of the European Parliament and of the
Council ( 2 ) should be given.
A.AI. Accounting information
A.AI.50.AO. Number of the accounting office: a code number is to be given.
In each Member State, each accounting office should be given a unique number. The number of the accounting
office which has dealt with the holding for this accounting year should be given.
A.AI.60.C. Type of accounting: an indication is to be given on the type of accounting that the farm keeps. The
following code numbers are to be used:
1. Double-entry accounting
( 1 ) Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of
determining incomes of agricultural holdings (OJ L 347, 24.12.2009, p. 14).
( 2 ) Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common
classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1).

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2. Single-entry accounting.
3. None.
A.AI.70.DT. Date of closure of accounts: to be recorded in format “YYYY-MM-DD”, for example 2009-06-30 or
2009-12-31.
A.TY. Typology
A.TY.80.W. National weight of the farm: the value of the extrapolating factor calculated by the Member State should
be given. Values must be expressed with two decimals.
A.TY.90.TF. Type of farming at the time of selection: holding type of farming code in accordance with Annex I to
Commission Regulation (EC) No 1242/2008 ( 1 ) at the time of selection for the accounting year in question.
A.TY.90.ES. Economic size at the time of selection: economic size class code of holding in accordance with Annex II to
Regulation (EC) No 1242/2008 at the time of selection for accounting year in question.
A.CL. Classes
A.CL.100.C. Other gainful activities directly related to the holding: to be provided as a percentage band indicating the
share of turnover ( 2 ) coming from the other gainful activities directly related to the holding in the total farm
turnover. The following code numbers are to be used:
1. ≥ 0 to ≤ 10 %
2. > 10 % to ≤ 50 %
3. > 50 % to < 100 %
A.CL.110.C. Type of ownership/economic objective: an indication of what are the ownership and economic objectives
of the holding should be given. The following code numbers should be used:
1. family farm: the holding uses the labour and capital of the holder/manager and his/her family and they are
the beneficiaries of the economic activity;
2. 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;
3. company with profit objective: the benefits are used to remunerate shareholders with dividends/profits. The
holding is owned by the company;
4. company with non-profit objective: the benefits are used primarily to maintain employment or similar social
objective. The holding is owned by the company.
A.CL.120.C. Legal status: an indication should be given whether the holding is a legal person or not. The following
code numbers are to be used:
0. False.
1. True.
A.CL.130.C. Level of liability of the holder(s): an indication is to be given on the level of liability (economic
responsibility) of the (main) holder. The following code numbers are to be used:
1. Full.
2. Partial.
( 1 ) Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ
L 335, 13.12.2008, p. 3).
( 2 ) Annex III to Regulation (EC) No 1242/2008.

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L 333/8
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Official Journal of the European Union
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A.CL.140.C. Organic farming: an indication is to be given whether the holding applies organic production methods,
within the meaning of Regulation (EC) No 834/2007, in particular Articles 4 and 5 thereof. The following code
numbers are to be used:
1. the holding does not apply organic production methods;
2. the holding applies only organic production methods for all its products;
3. the holding applies both organic and other production methods;
4. the holding is converting to organic production methods.
A.CL.141.C. Sectors in organic farming: when the holding applies both organic and other production methods, an
indication of the sectors of production where the holding applies only organic production method should be given
(multiple selections are allowed). The code numbers listed below are to be used. When the holding applies both
organic and other production methods for all its sectors of production, the code “not applicable” should be used.
0. not applicable
31. cereals
32. oilseeds and protein crops
33. fruits and vegetables (including citrus fruits, but excluding olives)
34. olives
35. vineyards
36. beef
37. cow’s milk
38. pigmeat
39. sheep and goats (milk and meat)
40. poultry meat
41. eggs
42. other sector
A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication: an indication is to be given whether the
holding produces agricultural products and/or foodstuffs protected by a Designation of Origin (PDO) or a
Geographical Indication (PGI) or whether it produces agricultural products which are known to be used to
produce foodstuffs protected by PDO/PGI, within the meaning of Council Regulation (EC) No 510/2006 ( 1 ).
The following code numbers are to be used:
1. the holding does not produce any product or foodstuff protected by a PDO or a PGI, nor any product
known to be used to produce foodstuffs protected by a PDO or a PGI;
2. the holding produces only products or foodstuffs protected by PDO or PGI, or products known to be
used to produce foodstuffs protected by a PDO or a PGI;
3. the holding produces some products or foodstuffs protected by PDO or PGI, or some products known to
be used to produce foodstuffs protected by a PDO or a PGI.
( 1 ) Council Regulation (EC) No 510/2006 of 20 March 2006 on the protection of geographical indications and designations of origin for
agricultural products and foodstuffs (OJ L 93, 31.3.2006, p. 12).

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A.CL.151.C. Sectors with Protected Designation of Origin/Protected Geographical Indication: if the majority of the production
of some specific sectors is made of products or foodstuffs protected by a PDO or a PGI or of products known to
be used to produce foodstuffs protected by a PDO or a PGI, 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 a PDO or a PGI or some products known to be used to produce
foodstuffs protected by a PDO or a PGI, but it does not concern the majority of production in each sector, the
code “not applicable” should be used.
0. not applicable
31. cereals
32. oilseeds and protein crops
33. fruits and vegetables (including citrus fruits, but excluding olives)
34. olives
35. vineyards
36. beef
37. cow’s milk
38. pigmeat
39. sheep and goats (milk and meat)
40. poultry meat
41. eggs
42. other sector.
The items A.CL.150.C. Protected Designation of Origin/Protected Geographical Indication and A.CL.151.C are optional
for the Member States. If they are applied by the Member State, they should be filled in for all sample farms of the
Member State. If A.CL.150.C is applied, A.CL.151.C should be applied as well.
A.CL.160.C. Less-favoured area: An indication is to be given of whether the majority of the utilised agricultural area
of the holding is situated in an area covered by Articles 18 to 20 of Council Regulation (EC) No 1257/1999 ( 1 ).
The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is not situated in a less-favoured area, within
the meaning of Articles 18 to 20 of Regulation (EC) No 1257/1999;
2. the majority of the utilised agricultural area of the holding is situated in a less-favoured area, within the
meaning of Articles 19 and 20 of Regulation (EC) No 1257/1999;
3. the majority of the utilised agricultural area of the holding is situated in a mountainous area within the
meaning of Article 18 of Regulation (EC) No 1257/1999;
4. the areas are so small and numerous in these Member States that the information is not significant.
A.CL.170.C. Altitude: The altitude should be indicated by the corresponding code number:
1. the major part of the holding is located at < 300 m;
2. the major part of the holding is located at 300 to 600 m;
3. the major part of the holding is located at > 600 m;
4. data not available.
( 1 ) Council Regulation (EC) No 1257/1999 of 17 May 1999 on support for rural development from the European Agricultural Guidance
and Guarantee Fund (EAGGF) and amending and repealing certain Regulations (OJ L 160, 26.6.1999, p. 80).

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A.CL.180.C. Structural Funds area: an indication is to be given of whether the majority of the utilised agricultural
area of the holding is situated in an area covered by Articles 5, 6, or 8 of Council Regulation (EC) No
1083/2006 ( 1 ). The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is situated in a Convergence objective area,
within the meaning of Regulation (EC) No 1083/2006, in particular Article 5 thereof;
2. the majority of the utilised agricultural area of the holding is situated in a Regional competitiveness and
employment objective area, within the meaning of Regulation (EC) No 1083/2006, in particular Article 6
thereof;
3. the majority of the utilised agricultural area of the holding is situated in an area eligible for transitional
support, within the meaning of Article 8 of Regulation (EC) No 1083/2006.
A.CL.190.C. Natura 2000 area: an indication is to be given of whether the majority of the utilised agricultural area
of the holding is situated in areas related to the implementation of Council Directive 79/409/EEC ( 2 ) and Council
Directive 92/43/EEC ( 3 ) (Natura 2000). The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to Natura
2000 payments;
2. the majority of the utilised agricultural area of the holding is situated in an area eligible to Natura 2000
payments.
A.CL.200.C. Water directive (Directive 2000/60/EC) area: an indication is to be given of whether the majority of the
utilised agricultural area of the holding is situated in areas related to the implementation of Directive 2000/60/EC
of the European Parliament and of the Council ( 4 ). The following code numbers are to be used:
1. the majority of the utilised agricultural area of the holding is not situated in an area eligible to payments
linked to Directive 2000/60/EC;
2. the majority of the utilised agricultural area of the holding is situated in an area eligible to payments
linked to Directive 2000/60/EC.
A.OT. Other particulars concerning the holding
A.OT.210.C. Irrigation system: an indication is to be given on the main irrigation system applied in the farm:
0. not applicable (when no irrigation on the farm)
1. surface
2. sprinkler
3. drip
4. 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.
COLUMNS IN TABLE A
Column R refers to division, column S to subdivision, column H to the serial number of the holding, column DG to
degrees, column MI to minutes, column N to NUTS, column AO to the number of the accounting office, column DT to
date, column W to weight of the farm, column TF to type of farming, column ES to economic size class and column C to
code.
( 1 ) Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund,
the European Social Fund and the Cohesion Fund and repealing Regulation (EC) No 1260/1999 (OJ L 210, 31.7.2006, p. 25).
( 2 ) Council Directive 79/409/EEC of 2 April 1979 on the conservation of wild birds (OJ L 103, 25.4.1979, p. 1).
( 3 ) Council Directive 92/43/EEC of 21 May 1992 on the conservation of natural habitats and of wild fauna and flora (OJ L 206,
22.7.1992, p. 7).
( 4 ) Directive 2000/60/EC of the European Parliament and of the Council of 23 October 2000 establishing a framework for Community
action in the field of water policy (OJ L 327, 22.12.2000, p. 1).

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Table B
Type of occupation
Category of Utilised agricultural area (UAA) Code
(*)
Utilised Agricultural Area
Group of information
A
UO UAA
for
owner
farming
UT UAA
for
tenant
farming
US UAA
for
sharecropping
or
other
modes
Code (*) Description
of
categories Group
A
10 UAA
for
owner
farming UO
20 Rented
UAA UT
30 Sharecropped
UAA US
Land of holdings held in common by two or more partners should be recorded as owner-occupied, rented or share
cropped according to the arrangement in force between the partners.
Utilised agricultural area (UAA) is the total area taken up by arable land, permanent grassland, permanent crops and
kitchen gardens used by the holding regardless of the type of tenure. Common land used by the holding is not included.
The following groups of information and categories should be used:
B.UO. UAA for owner farming
B.UO.10.A Utilised agricultural area (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. Includes land
leased to others ready for sowing (crop code 11300).
B.UT. UAA for tenant farming
B.UT.20.A Utilised agricultural area (arable land, permanent grassland, permanent crops and kitchen gardens)
worked by a person other than the owner, tenant for life or leaseholder, holding a tenancy on the said area
(the rent is payable in cash and/or in kind; being generally fixed in advance, it does not normally vary with the
farming results) and/or utilised agricultural area held on similar terms of tenure.
Rented area does not include land the harvest of which is bought as a standing crop. The sums paid for the
purchase of standing crops should be given in table H under codes 2020 to 2040 (purchased feedstuffs) in the
case of grassland or fodder crops and under code 3090 (other specific crop costs) in the case of marketable crops
(products which are usually marketed). Marketable crops bought standing should be given without specifying the
area in question (table H).
Land rented for less than one year on an occasional basis and the production thereof is treated in a similar way as
land the harvest of which is bought as a standing crop.
B.US. UAA for sharecropping or other modes
B.US.30.A Utilised agricultural area (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.

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L 333/12
Table C
Labour
Category of labour Code
(*)
Columns
EN
Total work on the holding (agricultural work

General
and work for other gainful activities (OGA) Share of work for OGA directly related to
directly related to the holding)
the holding
% of annual time
Group of information
Number of persons Gender Year
of
birth
Agricultural training of
the manager
Annual time worked Number of Annual
Work Units
worked
% of AWU
P
G
B
T Y1 W1 Y2 W2
Integer Enter
code Four
digits Enter
code (hours) (AWU)
%
%
Off
UR Unpaid
regular
icial
UC Unpaid
casual
—
—
—
—
—
—
Jour
PR Paid
regular
nal
of
PC Paid
casual
—
—
—
—
—
—
the
European
Code (*) Description Group
P
G
B
T Y1 W1 Y2 W2
10 Holder/manager UR
—
—
Union
20 Holder/not
manager UR
—
—
—
30 Manager/not
holder UR
—
—
40 Spouse
of
holder UR
—
—
—
50 Other UR,
PR
—
—
—
60 Casual UC,
PC
—
—
—
—
—
—
70 Manager PR
—
—
12.12.2013

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EN
12.12.2013 Official
Journal
of
the
European
Union L
333/13
By labour is meant all persons who have been engaged on work on the farm during the accounting year (see hereafter).
However, this does not include persons who have done this work on behalf of another person or undertaking (agri
cultural contract work, of which the costs appear in table H under code 1020).
In the case of mutual assistance between holdings, where this assistance consists of an exchange of work, the assistance
received being equivalent in principle to the assistance given, the time worked by the farm labour and any related wages
are specified in the farm return.
Sometimes assistance received is offset by assistance of another kind (e.g. aid received in the form of work is offset by the
supply of machinery). When the exchange of services is on a limited scale, nothing is indicated in the farm return (in the
above example, the aid received is not shown under labour; machinery costs, however, include the costs of making the
equipment available). In exceptional cases, when the exchange of services is on a large scale, the procedure is one of the
following:
(a) assistance received in the form of work is offset by a service of another kind (e.g. the supply of machinery): working
time received is recorded as paid farm work (groups PR or PC depending on whether the labour is employed on the
farm on a regular basis or otherwise); the value of the assistance given is recorded both as production under the
corresponding category in other tables (in this example, table L category 2010 “Contractual work”) and as a cost
(table H category 1010 “Wages and social security”);
(b) assistance given in the form of work is offset by services of a different 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 group 1020
“Contract work and machinery hire”).
The following groups of information and categories of labour are to be distinguished:
C.UR. Unpaid regular labour
Unpaid labour or labour which receives less remuneration (in cash or in kind) than the amount normally paid for
the services rendered (such payment should not appear in farm costs) and which during the accounting year
participated (outside normal holidays) for at least a whole day of each week.
A person employed regularly but who, for special reasons, has been engaged on the farm only for a limited period
in the accounting year is nevertheless entered (for the number of hours actually worked) as regular labour.
The following cases or similar ones may arise:
(a) special production conditions on the farm for which labour is not required throughout the year: e.g. olive or
vine 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/manager
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/not manager
Person who assumes economic and legal responsibility for the holding without undertaking its day-to-
day management.

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L 333/14
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Official Journal of the European Union
12.12.2013
C.UR.30 Manager/not holder
Person who undertakes day-to-day management of the holding without assumption of economic and
legal responsibility for it.
C.UR.40. Spouse(s) of holder(s)
C.UR.50. Other unpaid regular labour
Regular unpaid labour not included in the preceding categories includes also foreman and sub-managers
not responsible for management of the whole farm.
C.UC. Unpaid casual labour
C.UC.60. Unpaid labour which has not worked regularly on the holding during the accounting year is aggregated
under this category.
C.PR. Paid regular labour
Labour paid (in cash and/or in kind) on the normal scale for services rendered and which during the accounting
year (excluding normal holidays) worked for at least one whole day per week for the holding.
The following categories are to be shown:
C.PR.70. Farm manager
Salaried person responsible for the day-to-day management of the holding.
C.PR.50. Others
All regular paid labour (except for the holding’s salaried manager) is aggregated under this group.
Includes also foreman and sub-managers not responsible for management of the whole farm.
C.PC. Paid casual labour
C.PC.60. Paid labour which did not regularly work on the holding during the accounting year (including piece
workers) is aggregated under this category.
COLUMNS IN TABLE C
Number of persons (column P)
Where there are several holders, there may be more than one spouse. The number of spouses and the number of persons
should be indicated in the categories where they can appear (categories 40 and 50 from the groups “unpaid regular
labour” UR or “paid regular labour” PR).
Gender (column G)
The gender should be given only the holder(s) and/or manager(s), in the categories where they can appear (categories 10
to 30 and 70 from groups “regular unpaid labour” UR or “regular paid labour” PR). The gender is indicated by a code
number, i.e.:
1. male;
2. female.
Year of birth (column B)
The year of birth should be given only for the holder(s) and/or manager(s) (categories 10 to 30 and 70 from groups
“regular unpaid labour” UR or “regular paid labour” PR) using the four figures of the year of birth.
Agricultural training of the manager (column T)
The agricultural training should be given only the manager(s) (categories 10, 30 and 70 from groups “unpaid regular
labour” UR or “paid regular labour” PR). The agricultural training is indicated by a code number, i.e.:
1. only practical agricultural experience;

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EN
12.12.2013 Official
Journal
of
the
European
Union L
333/15
2. basic agricultural training;
3. full agricultural training.
Annual time worked (column Y1)
Time worked should be indicated in hours for all groups and categories. It should refer to the time actually devoted to the
work of the holding. In the case of less able workers the time worked should be reduced in proportion to their capacities.
The time worked by piecework labour is estimated by dividing the total amount paid for the work by the hourly wage of
a worker employed on a time basis.
Total work force: number of annual units (column W1)
Regularly employed work force is converted into annual work units. The number of annual work unit is not recorded for
casual labour (both unpaid casual UC and paid casual PC labour). One annual work unit is equivalent to one person
working full-time on the holding. One person cannot exceed one work unit equivalent, even if his actual working time
exceeds the norm for the region and type of holding. A person who does not work the whole year on the holding
represents a fraction of an “annual unit”. The “annual work unit” of each such person is obtained by dividing his actual
annual working time by the normal annual working time of a full-time worker in the region under consideration and on
the same type of holding.
In the case of less able workers the annual work unit equivalent should be reduced in proportion to their capacities.
Share of work for other gainful activities directly related to the holding (OGA) in % of annual time worked
(column Y2)
The share of work for OGA in terms of time worked is compulsory only for the casual labour (for both unpaid and paid
casual labour). It is optional for the spouse(s) of the holder(s), the other unpaid regular labour, and the other paid regular
labour. For each category concerned (40, 50, 60), it is given in % of hours worked during the accounting year.
Share of work for other gainful activities directly related to the holding (OGA) in % of annual work units
(column W2)
The share of work for OGA in terms of annual work units is compulsory for all categories of labour except casual labour
(both unpaid casual UC and paid casual PC labour). It is given in % of annual work unit for each category.
Work on an agricultural holding
Work on the holding includes all the work of organisation, supervision and execution, both manual and administrative,
done in connection with the farm agricultural work and the work related to the Other Gainful Activities (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 Other Gainful Activities directly related to the holding
— Contractual work (using production means of the holding),

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L 333/16
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Official Journal of the European Union
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— Tourism, accommodation and other leisure activities,
— Processing of farm products (whether the raw material is produced on the holding or bought from outside), e.g.
cheese, butter, processed meat …,
— Production of renewable energy,
— Forestry and wood processing,
— Other OGA (fur animals, care farming, handicraft, aquaculture, …).
The following are not included in the work of the holding:
— work in production of fixed assets (construction or major repairs of buildings or machinery, planting of orchards,
demolition of buildings, grubbing up of orchards, etc.),
— work performed for the household of the holder or manager.
Table D
Assets
Structure of the table
Category of assets Code
(*)
Column
Value
Group of information
V
OV Opening
valuation
AD Accumulated
depreciation
DY Depreciation
of
the
current
year
IP Investment/Purchase,
before
deduction
of
subsidies
S Subsidies
SA Sales
CV Closing
valuation
Code (*) Description
of
categories OV AD DY IP
S SA CV
1010 Cash
and
equivalents
—
—
—
—
—
1020 Receivables
—
—
—
—
—
1030 Other
current
assets
—
—
—
—
—
1040 Inventories
—
—
2010 Biological
assets
—
plants
—
—
3010 Agricultural
land
—
—
3020 Land
improvements
3030 Farm
buildings

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12.12.2013 Official
Journal
of
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European
Union L
333/17
Code (*) Description
of
categories OV AD DY IP
S SA CV
4010 Machinery
and
equipment
5010 Forest
land
including
standing
—
—
timber
7010 Intangible
assets,
tradable
—
—
7020 Intangible
assets,
non-tradable
8010 Other
non-current
assets
The following categories of assets shall be used:
1010. Cash and equivalents
Cash and other assets that can be easily converted to cash.
1020. Receivables
Short-term assets, amounts owned to the holding, normally arising from business activities.
1030. Other current assets
Any other assets that are easily sold or expected to be paid within a year.
1040. Inventories
Stocks of products owned by the holding that can be used either as inputs or are held for sale whether produced
by the holding or purchased.
2010. Biological assets — plants
Values of all plants that have not been harvested yet (all permanent and standing crops).
3010. Agricultural land
Agricultural land owned by the holding.
3020. Land improvements
Land improvements (e.g. fencing, drainage, fixed irrigation equipment) belonging to the holder irrespective of the
type of occupancy of the land. The amounts entered are subject to depreciation at column DY.
3030. Farm buildings
Buildings belonging to the holder whatever the type of occupancy of the land. The heading must be completed
and the amounts entered are subject to depreciation at column DY.
4010. Machinery and equipment
Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. The heading must be
completed and the amounts entered are subject to depreciation at column DY.
5010. Forest land including standing timber
Forest land in owner occupation included in the agricultural holding.
7010. Intangible assets — tradable
All intangible assets that can be easily bought or sold (e.g. quotas and rights when they are tradable without land
and an active market exists).
7020. Intangible assets — non-tradable
All other intangible assets (e.g. software, licences, etc.). The heading must be completed and the amounts entered
are subject to depreciation at column DY.

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Official Journal of the European Union
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8010. Other non-current assets
Other long-term assets. The heading must be completed and, if applicable, the amounts of depreciation recorded at
column DY.
Groups of information in Table D
The groups of information are: (OV) opening valuation, (AD) accumulated depreciation, (DY) depreciation of the current
year, (IP) investment or purchase before deduction of subsidies, (S) subsidies, (SA) sales, (CV) closing valuation. They are
explained hereafter.
There is only one column (V) value.
Valuation methods
The following valuation methods are used:
fair value less the estimate amount for which an asset could be exchanged, or a 2010, 3010, 5010, 7010
point-of-sale costs
liability settled, between knowledgeable, willing parties
in an arm’s length transaction less the cost estimated to
incur in relation to the sale
historical cost nominal
or
original
cost
of
an
asset
when
acquired
3020, 3030, 4010, 7020
book value value
at
which
an
asset
is
carried
on
a
balance
sheet 1010, 1020, 1030, 1040,
8010
D.OV. Opening valuation
Opening valuation is the value of assets at the beginning of the accounting year. For the farms present in the sample also
in the previous year, the opening valuation has to be equal to the closing valuation of the previous year.
D.AD. Accumulated depreciation
Is the sum of depreciation of assets from the start of its life until the end of the previous period.
D.DY. Depreciation of the current year
Systematic allocation of the depreciable amount of an asset over its useful life.
A table with the annual rates of depreciation applied by each Member State should be communicated to the Commission
observing the same deadlines as those set for introduction of annual data.
D.IP. Investments/Purchases
Total expenditure on purchases, major repairs and the production of fixed assets during the accounting year. Where
grants and subsidies have been received in respect of these investments, the amount expended before deducting the said
grants and subsidies is entered in column IP.
Purchases of minor items of machinery and equipment as well as of young trees and bushes for a minor replanting
operation do not appear in these columns but are included in the costs for the accounting year.
Major repairs which effectively increase the value of the machinery and equipment compared to their value before repair,
are also included under this column, either as an integral part of the machinery or equipment depreciation, which, as
appropriate, will be adjusted to take account of the extended life (due to the repairs) of the item in question or by
spreading the cost of the major repairs over the expected useful life.
The value of the fixed assets produced is to be assessed on the basis of their cost (including the value of the paid and/or
unpaid labour) and must be added to the value of the fixed assets given under codes 2010 to 8010 of table D “ASSETS”.

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D.S. Investment
subsidies
Current portion of all subsidies received (in previous or current accounting years) for assets recorded in this table.
D.SA. Sales
Total sales of assets during the accounting year.
D.CV. Closing valuation
Closing valuation is the value of assets at the end of the accounting year.
Comments
For items 2010, 3010, 5010 and 7010 the difference between OV+IP-SA and CV is considered as an income or loss
(coming from both change in unit price and volume) for these assets for the accounting year.
Information about Biological assets — animals is recorded in the table J “Livestock production”.

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L 333/20
Table E
Quotas and other rights
Category of quota or right Code
(*)
EN
Columns

Owned quota Rented
in
quota Rented
out
quota Taxes
Group of information
N
I
O
T
QQ
Quantity at the end of the accounting year
—
QP Quota
purchase
—
—
—
QS Quota
sold
—
—
—
Off
OV Opening
valuation
—
—
—
icial
CV Closing
valuation
—
—
—
Jour
nal
PQ Payments
for
quota
leased
or
rented
in
quota
—
—
—
of
RQ Receipts
from
leasing
or
renting
out
quota
—
—
—
the
European
TX Taxes
—
—
—
Union
Code (*)
Description
10 Milk
20 Suckler
cow
premiums
30 Ewe
and
goat
premiums
40 Sugar
beet
50 Organic
manure
60 Entitlements
for
payments
under
single
payment
scheme
except
special
rights
70 Entitlements
for
special
rights
12.12.2013

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EN
12.12.2013 Official
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of
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European
Union L
333/21
The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as
of the end of the accounting year is recorded.
The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas
which cannot be traded separately from associated land are only recorded in Table D “Assets”. The quotas originally
acquired freely must be entered as well and valuated at current market values if they can be traded separately from land.
Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories
in Tables D “Assets”, H “Inputs” and/or I “Crops”.
The following categories should be used:
10. Milk
20. Suckler cow premiums
30. Ewe and she-goat premiums
40. Sugar beet
50. Organic manure
60. Entitlements for payments under the single payment scheme (except special rights)
70. Entitlements for special rights under the single payment scheme.
The following groups of information should be used:
E.QQ. Quantity (to be recorded for columns N, I, O only)
The units to be used are:
— Categories 10 and 40 (milk and sugar beet): quintals,
— Categories 20 and 30 (suckler cow premiums and ewe and goat premiums): number of basics units of premium,
— Category 50 (organic manure): number of animals converted in standard units,
— Category 60 (single payment scheme except special rights): number of entitlements/ares,
— Category 70 (special right under the single payment scheme): number of entitlements.
E.QP. Quota purchased (to be recorded for column N only)
The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from
associated land should be recorded.
E.QS. Quota sold (to be recorded for column N only)
The amount received for sale during the accounting year of quotas or other rights which can be traded separately from
associated land should be recorded.
E.OV. Opening valuation (to be recorded for column N only)
The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or
purchased, should be recorded at current market values, if the quotas can be traded separately from associated land.
E.CV. Closing valuation (to be recorded for column N only)
The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or
purchased, should be recorded at current market values if the quotas can be traded separately from associated land.

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Official Journal of the European Union
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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 products
and receipts) in Table I “Crops”.
E.TX. Taxes, additional levy (column T)
Category 10 (Milk): additional levy on milk due on the production for the accounting year, otherwise the amount paid.
COLUMNS IN TABLE E
Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.
Table F
Debts
Structure of the table
Category of debts Code
(*)
Columns
Short term Long-term
Group of information
S
L
OV Opening
valuation
CV Closing
valuation
Code (*) Description
of
categories
S
L
1010 Commercial
standard
1020 Commercial
special
1030 Family/private
loans
2010 Payables
—
3000 Other
liabilities
The amounts indicated should relate only to amounts still outstanding i.e. loans contracted minus the repayments already
made.
The following categories should be used:
1010. Debt — commercial standard — refers to loans not supported by any public policy targeting loan-taking.
1020. Debt — commercial special — refers to loans benefiting from a public policy support (interest subsidies,
guarantees, etc.).
1030. Debt — family/private loans — loans concluded with a physical person thanks to their family/private rela
tionship with the debtor.
2010. Payables — amounts owed to suppliers.
3000. Other liabilities – liabilities other than loans or payables.

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Union L
333/23
Two groups of information should be registered: (OV) opening valuation and (CV) closing valuation.
There are two columns: (S) short-term liabilities and (L) long-term liabilities:
Short-term liabilities — debt and other liabilities in respect of the holding due in less than one year.
Long-term liabilities — debt and other liabilities in respect of the holding for duration of one year and over.
Table G
Value added tax (VAT)
Structure of the table
Category of VAT systems Code
(*)
balance
VAT system
non-investments
balance investment
transactions
Group of information
transactions
C NI
I
VA VAT
systems
in
the
farm
Code (*) Description
of
categories
1010 Main
VAT
system
in
the
farm
1020 Minority
VAT
system
in
the
farm
List of VAT systems for both categories
C NI
I
Normal VAT system
1
—
—
Partial offsetting system
2
Data in monetary terms in the farm return are expressed exclusive of VAT.
The following details on VAT should be provided as categories:
1010. Main VAT system in the farm
1. Normal VAT system — the VAT system which is guaranteed to be income-neutral for agricultural holdings as
the VAT balance is cleared with tax authorities.
2. Partial offsetting system — the VAT system which does not guarantee to be income-neutral for agricultural
holdings, although it may contain some approximate mechanism to offset VAT paid and received.
1020. Minority VAT system in the farm
Codes as defined for the main VAT system.
There is only one group of information (VA) VAT system in the farm. There are three columns: (C) code of the
VAT system, (NI) balance non-investments transactions and (I) balance investment transactions.
For the normal VAT system only its indication is entered. If the holding is subject to the partial offsetting system
of VAT then also the VAT balance non-investments transactions and VAT balance investment transactions have to
be provided.
When VAT turnover increases the revenue of the holding, the above VAT balance is a positive figure. In case of
decreased revenue, the balance is negative.

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Official Journal of the European Union
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Table H
Inputs
Structure of the table
Category of inputs Code
(*)
Columns
Value Quantity
Group of information
V
Q
LM
Labour and machinery costs and inputs
SL Specific
livestock
costs
SC Specific
crop
costs
and
inputs
OS Specific
costs
for
other
gainful
activities
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
—

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Code (*) Group Description
of
categories
V
Q
3031 SC Quantity
of
N
used
in
mineral
fertilisers
—
3032 SC Quantity
of
P 2 O 5 used in mineral fertilisers
—
3033 SC Quantity
of
K 2 O 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
—
4040 OS Specific
costs
for
buffalo’s
milk
processing
—
4050 OS Specific
costs
for
sheep’s
milk
processing
—
4060 OS Specific
costs
for
goat’s
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
—
5040 FO Water
—
5051 FO Agricultural
insurance
—
5055 FO Other
farm
insurance
—
5061 FO Taxes
and
other
dues
—
5062 FO Taxes
on
land
and
buildings
—
5070 FO Rent
paid,
total
—
5071 FO 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 accounting
year or to the “consumption” of those resources during the accounting year. When certain use relates partly to private use
and partly to farm use (e.g. electricity, water, heating fuels and engine fuels, etc.) only the latter part should be included in
the farm return. The proportion of the use of private cars corresponding to their use for farm purposes should also be
included.
In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be
adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value
of the farm use should be recorded separately.
Where the costs indicated are for the total “consumption” of inputs during the accounting year but do not correspond to
production during that year, changes in stocks of inputs (including costs accruing to growing crops) should be indicated
under an appropriate code of circulating capital.

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When the holding’s production resources (paid or unpaid labour, machinery or equipment) are used to increase fixed
assets (construction or major repairs of machinery, construction, major repairs or even demolition of buildings, planting
or felling of fruit trees), the corresponding costs — or an estimate thereof — are not to be included in the working costs
of the holding. In any case, labour costs and hours worked to produce fixed assets are to be excluded from both costs and
data on labour. In exceptional cases, if certain costs (other than labour costs) used to produce fixed assets cannot be
calculated separately (e.g. use of the holding’s tractor) and if these expenses are then included under costs, an estimate of
all these costs used to produce fixed assets is to be entered in Table I “Crops” with the category of crop code 90900
(“Other”).
The costs relating to “consumption” of capital assets are represented by depreciation, hence expenditure on acquisition of
capital assets should not be treated as a farm cost. For instructions on depreciation see in Table D “Assets”.
Expenditure on cost items compensated during the accounting year or later (e.g. repairs to a tractor as a result of an
accident covered by an insurance policy or by a third party liability) should not be entered as farm costs, and the
corresponding receipts should not be included in the farm’s accounts.
Receipts from resale of purchased supplies are to be deducted from corresponding inputs.
Grants and subsidies related to costs are not deducted from the corresponding cost items but are entered under
appropriate codes 4100 to 4900 in table M “Subsidies” (see instructions regarding those codes). Investment grants
and subsidies are shown in table D “Assets”.
Costs also include any expenditure on purchases relating to each cost item.
Inputs are classified as follows:
1010. Wages and social security costs for paid labour
This item includes the following:
— salaries and wages actually paid in cash to wage earners irrespective of the basis of remuneration (piecework or
by the hour), with deduction of any social allowances paid to the holder as employer to offset the payment of
a salary which does not correspond to actual work done (e.g. absence from work due to an accident,
vocational training, etc.),
— salaries and wages in kind (e.g. lodging, board, housing, farm produce, etc.),
— bonuses for productivity or qualifications, gifts, gratuities, share of profits,
— other expenditure associated with labour (recruitment expenses),
— social security payments incumbent upon the employer and those paid by him on behalf of and instead of the
employee,
— occupational accident insurance.
The holder’s personal social security charges and insurance and those of unpaid labour should not be regarded as
farm costs.
The amounts received by unpaid workers (which by definition are lower than a normal wage — see definition of
unpaid labour) should not appear in the farm return.
Allowances (in cash or in kind) paid to retired paid workers no longer employed on the holding should not be
entered under this item but under the code “Other farming overheads”.
1020. Contract work and machinery hire
This item includes the following:
— total expenditure in respect of work on the farm carried out by agricultural contractors. This generally includes
the cost of the use of equipment (including fuel) and the work. In case the cost of the materials employed
other than fuel (i.e. crop protection products, fertilisers and seeds) is also included in the contract, the cost of
these materials should be excluded. This amount (if necessary by estimation) should be entered under the
corresponding cost item (e.g. pesticides to be recorded under code 3040 “Crop protection products”),

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— cost of hiring machines operated by the farm’s labour. The fuel costs related to the use of the rented
machinery, should be recorded under code 1040 “Motor fuels and lubricants”,
— cost of leasing machines operated by the farm’s labour. The fuel and maintenance costs of leased machines
should be recorded under the relevant codes (codes 1030 “Current upkeep of machinery and equipment” and
1040 “Motor fuels and lubricants”).
1030. Current upkeep of machinery and equipment
Cost of upkeep of machinery and equipment and of minor repairs not affecting the market value of the appliances
(payment of mechanic, cost of replacement parts, etc.).
This item includes purchases of minor equipment, the cost of saddlery and horse shoeing, the purchase of tyres,
forcing frames, protective clothing for unsanitary work, detergents for the cleaning of equipment in general, and
the proportion of the cost of private cars corresponding to their use for farm purposes (see also code 1050).
Detergents used for cleaning livestock equipment (e.g. milking machines) are entered under code 2090 “Other
specific livestock costs”.
Major repairs which increase the value of equipment, compared with its value before repairs, are not included
under this code (see also instructions on depreciation in Table D “Assets”).
1040. Motor fuels and lubricants
This item also includes the proportion of fuel and lubricant costs for private cars corresponding to their use for
farm purposes (see also code 1050).
Where the products are employed both as motor fuels and as heating fuels, the total sum is divided into two
codes:
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.

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The following breakdown is to be given:
Purchased feedstuffs:
2010 Purchased concentrated feedstuffs for grazing stock (equines, ruminants)
2020 Purchased coarse fodder for grazing stock (equines, ruminants)
2030 Purchased feedstuffs for pigs
2040 Purchased feedstuffs for poultry and other small animals
Farm-produced feedstuffs used on farms:
2050 Farm-produced feedstuffs for grazing stock (equines, ruminants)
2060 Farm-produced feedstuffs for pigs
2070 Farm-produced feedstuffs for poultry and other small animals
2080. Veterinary expenses
Cost of veterinary fees and medicines.
2090. Other specific livestock costs
All expenditure relating directly to livestock production for which there is no separate provision in the other Table
H codes: stud fees, artificial insemination, castration, milk tests, subscription and registration in herd-books,
detergents for cleaning livestock equipment (e.g. milking machines), packing materials for livestock products,
costs of storage and market preparation of livestock products of the farm done outside the farm, cost of
marketing the livestock products of the farm, cost of disposal of excess manure, etc. It includes also short-
term rent of buildings used to house animals or store products in connection therewith. It excludes specific
costs of animal products processing recorded under codes 4030 to 4070 of table H.
3010. Seeds and seedlings purchased
All purchased seeds and seedlings, including bulbs, corms and tubers. The costs of young trees and bushes for a
new plantation represent an investment and should appear either under Table D code 2010 “Biological assets —
plants” or under Table D code 5010 “Forest land including standing timber”. However the costs of young trees and
bushes for a minor replanting operation are to be considered costs for the accounting year and are to be indicated
under the present code except for those relating to forests linked to the agricultural holding which are to be
entered under code 4010 “Specific costs for forestry and wood processing”.
The costs of processing the seeds (sorting, disinfection) are also included under this code.
3020. Seeds and seedlings produced and used on the farm
All seeds and seedlings (including bulbs, corms and tubers) produced and used on the farm.
3030. Fertilisers and soil improvers
All purchased fertilisers and soil improvers (e.g. lime) including compost, peat and manure (excluding manure
produced on the holding).
Fertilisers and soil improvers used for forests forming part of the agricultural holding are to be entered under code
4010 “Specific costs for forestry and wood processing”.
3031. Quantity of nitrogen (N) in mineral fertilisers used
Total quantity (weight) of nitrogen in terms of N in mineral fertilisers used, estimated on the basis of the quantity
of mineral fertilisers and their N content.

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3032. Quantity of phosphorus (P 2 O 5 ) in mineral fertilisers used
Total quantity (weight) of phosphorus in terms of P 2 O 5 in mineral fertilisers used, estimated on the basis of the
quantity of mineral fertilisers and their P 2 O 5 content.
3033. Quantity of potassium (K 2 O) in mineral fertilisers used
Total quantity (weight) of potassium in terms of K 2 O in mineral fertilisers used, estimated on the basis of the
quantity of mineral fertilisers and their K 2 O content.
3034. Purchased manure
Value of purchased manure.
3040. Crop protection products
All material for the protection of crops and plants against pests and diseases, predators, bad weather, etc. (insec
ticides, fungicides, herbicides, poisoned baits, bird scarers, anti-hail shells, frost protection, etc.). If the crop
protection operations are carried out by a contractor and if the cost of the protection materials used is not
separately known, the total should be entered under code 1020 “Contract work and machinery hire”.
Protective materials used for forests forming part of the agricultural holding are to be entered under code 4010
“Specific costs for forestry and wood processing”.
3090. Other specific crop costs
All costs having a direct connection with crop production (including permanent meadows and grassland) for
which there is no separate provision in the other cost items: packing and binding materials, string and rope, cost
of soil analysis, crop competition costs, plastic coverings (e.g. for strawberry growing), supplies for the preser
vation of crops, storage and market preparation of crops done outside the farm, cost of marketing the crop
products of the farm, sums paid for the purchase of marketable standing crops or to rent land for a period of less
than one year to grow marketable crops, supplies of grapes and olives processed on the holding, etc. Excludes
specific costs for processing of crops other than grapes and olives, which should be recorded under code 4020.
Includes also short-term rent of buildings used for marketable crops.
4010. Specific costs for forestry and wood processing
Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not
included; these are shown under the appropriate cost codes.
4020. Specific costs for crop processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of crop
processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are
not included; these are shown under the appropriate cost codes.
4030. Specific costs for cow’s milk processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific cow’s milk processing
(e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included;
these are shown under the appropriate cost codes.
4040. Specific costs for buffalo’s milk processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of buffalo’s milk
processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not
included; these are shown under the appropriate cost codes.
4050. Specific costs for sheep’s milk processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of sheep’s milk
processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not
included; these are shown under the appropriate cost codes.

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4060. Specific costs for goat’s milk processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of goat’s milk
processing (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not
included; these are shown under the appropriate cost codes.
4070. Specific costs for meat processing and other animal products processing
Ingredients, raw materials or semi-processed products, own or purchased and other specific costs of processing
meat or other animal products not mentioned under codes 4030 to 4060 (e.g. the specific packaging or marketing
costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate
cost codes.
4090. Other specific costs for other gainful activities
Raw materials, own or purchased and other specific costs of other gainful activities. Labour costs, contract work
and mechanisation are not included; these are shown under the appropriate cost codes.
5010. Current upkeep of land improvements and buildings
Maintenance (tenant-type) of buildings and land improvements including greenhouses, frames and supports. The
purchase of building materials for the current upkeep of buildings should be entered under this code.
The purchase of building materials for new investments should be entered under the appropriate codes in the
“Investment/Purchase” group of information of Table D “Assets”.
The cost of major repairs to buildings which increases their value (major maintenance) is not included under this
code. These costs are shown as investment in Table D code 3030 “Farm buildings”.
5020. Electricity
Total consumption of electricity for farm business use.
5030. Heating fuels
Total consumption of heating fuels for farm business use including the heating of glasshouses.
5040. Water
Cost of connection to the mains and consumption of water for all farm purposes including irrigation. The costs of
using farm-owned water equipment are to be entered in the appropriate codes: depreciation of machinery and
equipment, current upkeep of machinery and equipment, motor fuels, electricity.
5051. Agricultural insurance
The cost of insurance of agricultural production income or any of its components, including insurance against
death of livestock and damage to crops, etc.
5055. Other farm insurance
All insurance premiums covering other farm risks (except agricultural), such as the holder’s third-party liability,
fire, flood damages, except insurance premiums covering accidents at work shown under code 1010 of this table.
It includes insurance premiums for the buildings.
5061. Farm taxes and other dues
All taxes and other dues relating to the farm business, including those levied in connection with environmental
protection measures, but excluding VAT and taxes levied on land, buildings or labour. Direct income taxes of the
holder are not to be counted as farm costs.
5062. Taxes and other charges on land and buildings
Taxes, rates and other charges payable in respect of the ownership of farmland and buildings in owner-occupation
and sharecropping.

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5070. Rent paid
Rent paid (in cash or in kind) for rented land, buildings, quotas and other rights for the farm business. Only the
farm business part of farmhouses and other rented buildings should be entered. Leasing or renting costs of quotas
not attached to land should also be entered in Table E.
5071. Of which rent paid for land
5080. Interest and financial charges paid
Interest and financial charges on borrowed capital (loans) obtained for farm purposes. This information is
compulsory.
Subsidies on interest are not deducted but are entered in Table M under code 3550.
5090. Other farming overheads
All other farming costs not mentioned under the preceding codes (accountants’ fees, secretarial services and office
expenses, telephone charges, miscellaneous contributions and subscriptions, etc.).
Table I
Crops
Structure of the table:
Category of crop Code
(*)
Type of crop Code
(**)
Missing data Code
(***)
Columns
of which
of which is used of which
Group of information
Total area
is irri
for
is used for Quantity Value
gated
energy
GMO
crops
TA IR EN GM
Q
V
A Area
—
—
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
10140 Barley

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L 333/32
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Code (*) Description
10150 Oats
10160 Grain
maize
10170 Rice
10190 Other
cereals
for
the
production
of
grain
Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and
pulses)
10210 Peas,
field
beans
and
sweet
lupines
10220 Lentils,
chickpeas
and
vetches
10290 Other
protein
crops
10300 Potatoes
(including
early
potatoes
and
seed
potatoes)
10310 Potatoes
for
starch
10390 Other
potatoes
10400 Sugar
beet
(excluding
seed)
10500 Fodder
roots
and
brassicas
(excluding
seed)
Industrial crops
10601 Tobacco
10602 Hops
10603 Cotton
10604 Rape
and
turnip
rape
10605 Sunflower
10606 Soya
10607 Linseed
(oil
flax)
10608 Other
oil
seed
crops
10609 Flax
10610 Hemp
10611 Other
fibre
plants
10612 Aromatic
plants,
medical
and
culinary
plants
10613 Sugar
cane
10690 Other
industrial
crops
not
mentioned
elsewhere
Fresh vegetables, melons and strawberries of which:
Fresh vegetables, melons and strawberries – Outdoor or under low (not accessible) protective cover
10711 Fresh
vegetables,
melons
and
strawberries
–
Open
field
10712 Fresh
vegetables,
melons
and
strawberries
–
Market
gardening
10720
Fresh vegetables, melons and strawberries – Under glass or under other (accessible) protective cover

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Code (*) Description
Details for all sub-categories of “fresh vegetables, 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
–
Outdoor
or
under
low
(not
accessible)
protective
cover
10820 Flowers
and
ornamental
plants
–
Under
glass
or
under
other
(accessible)
protective
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
grass
Other plants harvested green:
10921 Green
maize
10922 Leguminous
plants
10923 Other
plants
harvested
green
but
not
mentioned
elsewhere
11000 Arable
land
seed
and
seedlings
11100 Other
arable
land
crops
Fallow land
11210 Fallow
land
without
any
subsidies
11220 Fallow
land
subject
to
the
payment
of
subsidies,
with
no
economic
use
11300
Land ready for sowing leased to others, including land made available to employees as a benefit in
kind.
20000 Kitchen
gardens
Permanent grassland
30100 Pasture
and
meadow,
excluding
rough
grazings

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Code (*) Description
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:
40111 Apples
40112 Pears
40113 Peaches
and
nectarines
40114 Other
fruit
of
temperate
zones
40115 Fruit
of
subtropical
or
tropical
zones
40120 Berry
species
40130 Nuts
Citrus plantations
40210 Oranges
40220 Tangerines,
mandarins,
clementines
and
similar
small
fruit
40230 Lemons
40290 Other
citrus
fruit
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 Quality
wine
with
protected
designation
of
origin
(PDO)
40412 Quality
wine
with
protected
geographical
indication
(PGI)
40420 Other
wines
40430 Table
grapes
40440 Raisins
40451 Grapes
for
quality
wine
with
protected
designation
of
origin
(PDO)
40452 Grapes
for
quality
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)
40500 Nurseries

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Code (*) Description
40600 Other
permanent
crops
40610 of
which
Christmas
trees
40700 Permanent
crops
under
glass
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 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
90900 Other
The types of crop codes are to be selected form the list below:
Code (**) Description
0 Not
applicable: this code is to be used in the case of processed products, stocks and by-products.
1 Field
scale
crops
—
main
crop, combined crop: field scale main- and combined crops comprise:
— single crops, i.e. crops which are the only ones grown on a given area during the accounting year,
— mixed crops: crops sown, cultivated and harvested together and producing a mixture as the final
product,
— crops grown successively in the course of the accounting year on a given area, the crop which
remains longest in the ground,
— crops growing for some time together on the same land and each normally producing a distinct
harvest in the course of the accounting year. The total area is divided between these crops in
proportion to the area actually occupied by each,
— fresh vegetables, melons and strawberries grown in open field.
2 Field
scale
crops
—
follow
up
crop(s): field scale follow up crops comprise crops grown in
succession during the accounting year on a given area and not regarded as main crops.
3 Open
ground
market
garden
crops
and
flowers: open ground market garden crops and flowers
comprise fresh vegetables, melons and strawberries grown in market gardens in the open and open-
grown flowers and ornamental plants.
4 Crops
under
accessible
protective
cover: crops under accessible protective cover comprise fresh
vegetables, melons and strawberries under shelter, flowers and ornamental plants (annual or perennial)
under shelter, permanent crops under shelter.

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The missing data codes are to be selected form the list below:
Code (***) Description
0 No
data
missing
1 No
entry
area: this code should be entered when the area covered by a crop is not given, 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 one year on an occasional basis, and in the case of
production obtained by processing crop products.
2 No
entry
production
(under
contract): this code should be entered for the crops under contract
when, because of the conditions of sale, the actual production cannot be stated.
3 No
entry
production
(not
under
contract): this code should be entered when, because of the
conditions of sale, the actual production cannot be stated and the crops are not under contract.
4 No
entry
area
and
production: this code should be entered when area and actual production are
missing.
The information on crop production during the accounting year is to be recorded in the format of Table I “Crops”.
Information on each crop is to be recorded in a separate record. The content of the table is defined by selecting a
category of crop code, the type of crop code and the missing data code.
Detailed information concerning potatoes (codes 10310, 10390), fresh vegetables, melons and strawberries (codes 10731,
10732, 10733, 10734, 10735, 10736, 10737, 10738, 10739, 10790), flowers and ornamental plants (codes 10830,
10840, 10850) and crop by-products other than from olives and vine (codes 90310, 90320, 90330) has to be provided
only if the data is available in the farm accounts.
GROUPS OF INFORMATION IN TABLE I
Table I has seven rows containing the following groups of information: area (A), opening valuation (OV), closing
valuation (CV), production (PR), sales (SA), farm household consumption and benefits in kind (FC) and farm use (FU).
Table I has six columns where for each crop, namely: the total area (TA), the area which is irrigated (IR), the area which is
used for energy crops (EN), the area which is used for the production of GMO crops (GM), the quantity of production and
sales (Q) and the value (V) are to be recorded. In the following it is described for each group of information which
columns have to be completed:
I.A Area
For the group of information area (A), the total area (TA), the area which is irrigated (IR), the area which is used for
energy crops (EN) and the area which is used for the production of GMO crops (GM) are to be recorded. In each case the
area is to be given in ares (100 ares = 1 hectare), except in the case of land used for mushroom growing which is given in
square metres.
I.OV Opening valuation
For the group of information opening valuation (OV), the value (V) of products in stock (storage) at the beginning of the
accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
I.CV Closing valuation
For the group of information closing valuation (CV), the value (V) of products in stock (storage) at the end of the
accounting year is to be recorded. The products should be valued at farm-gate prices on the day of valuation.
I.PR Production
For the group of information production (PR) the quantities of crops produced (Q) during the accounting year (excluding
any losses in the field and at the farm) are to be recorded. These quantities are indicated for the principal products of the
holding (except by-products).
These quantities should be indicated in quintals (100 kg) with the exemption of wine and wine-related products, which
are expressed in hectolitres. When, because of the conditions of sale, actual production in quintals cannot be determined
(see sales of standing crops and crops under contract), missing data code 2 should be entered for the crops under contract
and code 3 in the other cases.

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333/37
I.SA Total sales
For the group of information total sales (SA) the quantity of sales (Q) and the value of sales (V) of products in stock at the
start of the accounting year or harvested during the year are to be recorded. When marketing costs, if any, are known,
they are not deducted from the sales total, but should be recorded in table H “Inputs”.
I.FC Farm household consumption and benefits in kind
For the group of information farm household consumption and benefits in kind (FC) the value (V) of the products
consumed by the holder’s household and/or used for payments in kind for goods and services (including remuneration in
kind) are to be recorded. The products in question are valued at farm-gate prices.
I.FU Farm use
For the group of information farm use (FU) the farm-gate value (V) of the holding’s products in stock (storage) at the
beginning of the accounting year and/or produced during the year, used as inputs on the holding during the year are to
be recorded. This includes:
— animal feed:
the farm-gate value of the holding’s saleable products (products which are currently marketable) used during the year
as animal feed. The holding’s straw used on the farm (as fodder and bedding) is valued only when it is a saleable
product in the region and for the year under consideration. The products concerned are valued at the “farm-gate”
selling price,
— seeds:
the farm-gate value of saleable farm products used as seed for crops during the year,
— other farm use (including products from the holding used for the preparation of meals for holidaymakers).
Table J
Livestock production
Structure of the table
Category of livestock Code
(*)
Columns
Average number Number Value
Group of Information
A
N
V
AN Average
number
—
—
OV Opening
valuation
—
CV Closing
valuation
—
PU Purchases
—
SA Total
Sales
—
SS Sales
for
slaughtering
—
SR Sales
for
further
rearing/breeding
—
SU Sales
with
unknown
destination
—
FC Farmhouse
consumption
—
FU Farm
use
—

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L 333/38
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Official Journal of the European Union
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Code (*) Description
100 Equidae
210 Bovine
animals,
under
one
year
old,
male
and
female
220 Bovine
animals,
one
but
less
than
two
years
old,
male
230 Bovine
animals,
one
but
less
than
two
years
old,
female
240 Male
bovine
animals,
two
years
old
and
over
251 Breeding
heifers
252 Heifers
for
fattening
261 Dairy
cows
262 Buffalo
cows
269 Other
cows
311 Ewes,
Breeding
females
319 Other
sheep
321 Goats,
breeding
females
329 Other
goats
410 Piglets
having
a
live
weight
of
under
20
kilograms
420 Breeding
sows
weighing
50
kilograms
and
over
491 Pigs
for
fattening
499 Other
pigs
510 Poultry
—
broilers
520 Laying
hens
530 Other
poultry
610 Rabbits,
breeding
females
699 Other
rabbits
700 Bees
900 Other
animals
Categories of livestock
The following categories of stock should be distinguished:
100. Equidae
Includes also race- and riding horses, donkeys, mules, hinnies etc.
210. Bovine animals, under one year old, male and female
220. Bovine animals, one but less than two years old, male
230. Bovine animals, one but less than two years old, female
Excluding female bovine animals which have calved.
240. Male bovine animals, two years old and over

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251. Breeding heifers
Female bovine animals two years old or more which have not yet calved and which are intended for breeding.
252. Heifers for fattening
Female bovine animals two years old or more which have not yet calved and which are not intended for breeding.
261. Dairy cows
Female bovine animals which have calved (including those less than two years old) which are kept exclusively or
principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows.
262. Buffalo cows
Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or
principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s
cows.
269. Other cows
1. Female bovine animals which have calved (including those less than two 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.
2. Cows for work.
3. Non-dairy cull cows (whether or not fattened before slaughter).
Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and female buffaloes.
311. Ewes, Breeding females
Ewes one year old or more intended for breeding.
319. Other sheep
Sheep of all ages excluding ewes.
321. Goats, breeding females
329. Other goats
Goats other than breeding females.
410. Piglets having a live weight of under 20 kilograms
Piglets of less than 20 kg live weight.
420. Breeding sows weighing 50 kilograms 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. Pullets are young hens which have not
yet begun to lay. Not including chicks.

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L 333/40
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Official Journal of the European Union
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530. Other poultry
Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding for laying hens). Includes
breeding females. Not including chicks.
610. Rabbits, breeding females
699. Other rabbits
700. Bees
To be indicated in number of occupied hives.
900. Other animals
Includes chicks, deer, bison and fish. Includes also ponies and other animals used for farm tourism. Excludes
products of other animals (see Table K, category 900).
GROUPS OF INFORMATION IN TABLE J
J.AN. Average number (to be recorded for column A only)
Each unit refers to the presence of one animal on the holding for one year. Animals are counted in proportion to the
length of time they have been on the holding during the accounting year.
The average number is determined either by means of periodical inventories or by the recording of arrivals and
departures. It includes all animals present on the holding, also animals raised or fattened under contract (animals not
belonging to the holding, which are raised or fattened there in such a manner that the activity merely constitutes a service
rendered by the holder, who does not assume the financial risk normally associated with the rearing or fattening of such
animals) and animals taken or given into agistment for the period of the year during which they are present on the
holding.
Average Number (column A)
The average number is expressed to two decimal places.
This information should not be provided for the other animals (category 900).
J.OV Opening valuation
Livestock belonging to the holding at the beginning of the accounting year, whether or not they are on the holding at
that time.
Number (column N)
Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
This information should not be provided for the other animals (category 900).
Value (column V)
Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
J.CV Closing valuation
Livestock belonging to the holding at the end of the accounting year, whether or not they are on the holding at that time.
Number (column N)
Number of livestock should be indicated in heads or in number for beehives, expressed to two decimal places.
This information should not be provided for the other animals (category 900).

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Value (column V)
Value of livestock should be determined at fair value less estimated point-of-sale costs on the day of valuation.
J.PU Purchases
Refer to the total livestock purchased during the accounting year.
Number (column N)
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be
provided for the other animals (category 900).
Value (column V)
Value of purchases includes purchasing costs. The related grants and subsidies are not deducted from the total of these
purchases, but are specified in Table M “Subsidies” in the appropriate category (codes 5100 to 5900).
J.SA Total sales
Refer to the total of the livestock sold during the accounting year.
It includes the sales to consumers for their own consumption of livestock or of meat whether the animals are slaughtered
on the farm or not.
Number (column N)
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be
provided for the other animals (code 900).
Value (column V)
When the marketing costs, if any, are known they are not deducted from the sales total but these costs are given under
code 2090 (“Other specific livestock costs”). The related grants and subsidies are not included in the sales total, but are
specified in Table M “Subsidies” in the appropriate category (codes 2110 to 2900).
J.SS Sales for slaughtering
Refer to the livestock sold during the accounting year for which the destination is slaughtering. This information should
not be provided for breeding heifers (code 251), bees (code 700) and other animals (code 900).
Number (column N)
See Total sales
Value (column V)
See Total sales
J.SR Sales for further rearing or breeding
Refer to the livestock sold during the accounting year for which the destination is further rearing or breeding. This
information should not be provided for heifers for fattening (code 252), bees (code 700) and other animals (code 900).
Number (column N)
See Total sales
Value (column V)
See Total sales

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Official Journal of the European Union
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J.SU Sales with unknown destination
Refer to the livestock sold during the accounting year for which the destination is unknown. This information should not
be provided for bees (code 700) and other animals (code 900).
Number (column N)
See Total sales
Value (column V)
See Total sales
J.FC Farmhouse consumption and benefits in kind
Refer to the livestock consumed by the farm household or used for benefits in kind during the accounting year.
Number (column N)
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be
provided for the other animals (category 900).
Value (column V)
Value of livestock should be determined at fair value.
J.FU Farm use
Refer to the livestock used as inputs for a further processing in the context of other gainful activities on the holding
during the accounting year. This includes livestock used for:
— catering, tourism accommodation,
— processing of livestock into meat products and feed
Sales of livestock or of meat whether the animals are slaughtered on the farm or not are excluded (see information on
sales SA).
This value is also recorded in table H, as costs for the other gainful activities directly related to the holding using code
4070 (specific costs for meat processing and other animal products processing).
Number (column N)
Number of livestock should be indicated in heads, expressed to two decimal places. This information should not be
provided for the other animals (category 900).
Value (column V)
Value of livestock should be determined at fair value.
Table K
Animal products and services
Structure of the table
Category of animal products or services Code
(*)
Missing data Code
(**)
Columns
Quantity Value
Group of Information
Q
V
OV Opening
valuation
CV Closing
valuation

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Columns
Quantity Value
Group of Information
Q
V
PR Production
—
SA Sales
FC Farmhouse
consumption
FU Farm
use
Code (*) Description
261 Cows’
milk
262 Buffalo’s
cows’
milk
311 Sheep’s
milk
321 Goat’s
milk
330 Wool
531 Eggs
for
human
consumption
(all
poultry)
532 Eggs
for
hatching
(all
poultry)
700 Honey
and
products
of
bee-keeping
800 Manure
900 Other
animal
products
1100 Contract
rearing
1120 Cattle
under
contract
1130 Sheep
and/or
goats
under
contract
1140 Pigs
under
contract
1150 Poultry
under
contract
1190 Other
animals
under
contract
1200 Other
animal
services
Code (**) Description
0 Code
0
is
entered
when
no
data
are
missing.
2
Code 2 should be entered for the animal production under contract when, because of the
conditions of sale, the actual production cannot be stated (column Q).
3
Code 3 should be entered when, because of the conditions of sale, the actual production cannot be
stated (column Q) and the animal production is not under contract.
4 Code
4
should
be
entered
when
the
actual
production
is
missing.

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L 333/44
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Categories of animal products and services
The following categories of animal products and services should be distinguished:
261. Cow’s milk
262. Buffalo’s 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.
Details of category 1100 “Contract rearing”:
Details are to be entered if they are available in the holding’s accounts.
1120. Cattle under contract
1130. Sheep and/or goats under contract
1140. Pigs under contract
1150. Poultry under contract
1190. Other animals under contract
1200. Other animal services
Amount of receipts for other animal services (agistment, etc.)
Missing data codes
The following missing data codes should be used:
Code 0: Code 0 is entered when no data are missing.
Code 2: Code 2 should be entered for the animal production under contract when, because of the conditions of sale, the
actual production cannot be stated (column Q).
Code 3: Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated
(column Q) and the animal production is not under contract.
Code 4: Code 4 should be entered when the actual production is missing.

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GROUPS OF INFORMATION IN TABLE K
For the manure (code 800) only the information on sales (SA) should be provided in column value (V).
For the other animal products (code 900) information should be provided only in value (in column V) as the quantity can
not be provided for an aggregate of heterogeneous products.
For animal services such as contract rearing (codes 1100 to 1190) and others (code 1200) the only information to
provide concern the receipts that should be recorded under the information on sales (SA) in column value (V).
Quantity (column Q)
These quantities should be indicated in quintals (100 kg) except in the case of eggs (codes 531 and 532), which are given
in thousands.
In the case of honey and other products of bee-keeping (code 700), the quantity is expressed in “honey equivalents”.
K.OV Opening valuation
The products in stock (storage) at the beginning of the accounting year, excluding livestock.
Quantity (column Q)
See instructions for table K
Value (column V)
The products should be valued at fair value on the day of valuation.
K.CV Closing valuation
The value of products in stock (storage) at the end of the accounting year, excluding livestock.
Quantity (column Q)
See instructions for table K
Value (column V)
The products should be valued at fair value on the day of valuation.
K.PR Production during the accounting year
Quantity (column Q)
The quantities of animal products produced during the accounting year (excluding any losses). These quantities are
indicated for the principal products of the holding (except by-products). The production used for processing in the
framework of other gainful activities related to the farm is included.
Milk suckled by calves is not included in the production.
K.SA Sales
Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the
year.
Quantity (column Q)
See instructions for table K
Value (column V)
Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at
the start of the accounting year and produced during the year.
The total for products sold includes the value of products returned to the farm (skimmed milk etc.). The latter value is
also entered under farm costs.

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Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of
the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered
under code 900 “Other animal products”.
Grants and subsidies received for products during the accounting year are not included in the total for sales; they are
entered in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900).
When marketing costs, if any, are known, they are not deducted from the sales total, but are given in Table H “Inputs”
under code 2090 “Other specific livestock costs”.
K.FC Farmhouse consumption and benefits in kind
Products consumed by the holder’s household and/or used for payments in kind for goods and services (including
remuneration in kind). This information should not be provided for eggs for hatching (code 532).
Quantity (column Q)
See instructions for table K
Value (column V)
The products should be valued at fair value.
K.FU Farm use
Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used
as inputs on the holding during the year. This includes:
— animal feed: the holding’s saleable products (products which are currently marketable) used during the year as animal
feed. Milk suckled by calves is not included under farm use,
— products used in the framework other gainful activities directly related to the farm:
— catering, tourism accommodation, etc.,
— for further processing (milk processed in butter, cheese, etc.).
Quantity (column Q)
See instructions for table K
Value (column V)
The products should be valued at fair value. These values are also entered under farm costs.
Table L
Other gainful activities directly related to the farm
Structure of the table
Category of other gainful activities Code
(*)
Missing data Code
(**)
Columns
Quantity Value
Group of Information
Q
V
OV Opening
valuation
—
CV Closing
valuation
—
PR Production
—
SA Sales
—
FC Farmhouse
consumption
—
FU Farm
use
—

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Code (*) Description
261 Processing
of
cow’s
milk
262 Processing
of
buffalo’s
milk
311 Processing
of
sheep’s
milk
321 Processing
of
goat’s
milk
900 Processing
of
meat
or
other
animal
products
1010 Processing
of
crop
1020 Forestry
and
wood
processing
2010 Contractual
work
2020
Tourism, accommodation, catering and other leisure activities
2030 Production
of
renewable
energy
9000 Other
“other
gainful
activities”
directly
related
to
the
farm
Code (**) Description
0 Code
0
is
entered
when
no
data
are
missing.
1 Code
1
should
be
entered
in
the
case
of
production
obtained
by
processing
purchased
livestock
or
animal or crops products.
2
Code 2 should be entered for the production under contract when, because of the conditions of
sale, the actual production cannot be stated (column Q).
3
Code 3 should be entered when, because of the conditions of sale, the actual production cannot be
stated (column Q) and the production is not under contract.
4 Code
4
should
be
entered
when
the
actual
production
is
missing.
The definition of “Other Gainful Activities” (OGA) is the same as established in point VI of Annex II to Commission
Regulation (EC) No 1200/2009 ( 1 ) and in the Community typology for agricultural holdings (Article 4 of and Annex III to
Regulation (EC) No 1242/2008). This definition follows, except in exceptional cases, the Statistical Classification of
Economic Activities in the European Community (NACE rev.2) and the Manual of Economic Accounts for Agriculture
and Forestry EAA/EAF 97 rev.1.1.
OGA directly related to the holding refer to the non-agricultural activities having an economic impact on the holding and
which are using the agricultural resources (means of production or products) of the holding.
Gainful activities in this context mean active work; pure financial investments are therefore excluded. Renting out the land
or other farm’s agricultural resources for diverse activities without being further involved in these activities is not
considered as an OGA but as part of the agricultural activity of the holding.
All processing of farm products are considered as OGA unless the processing is regarded as a part of agricultural activity.
Wine processing and olive oil production are therefore excluded unless the bought-in proportion of wine or olive oil is
significant.
All processing of a primary agricultural product to a processed secondary product on the holding, regardless of whether
the raw material is produced on the holding or bought from outside are considered as OGA. This includes processing
meat, making cheese, etc.
( 1 ) Commission Regulation (EC) No 1200/2009 of 30 November 2009 implementing Regulation (EC) No 1166/2008 of the European
Parliament and of the Council on farm structure surveys and the survey on agricultural production methods, as regards livestock unit
coefficients and definitions of the characteristics (OJ L 329, 15.12.2009, p. 1).

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L 333/48
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Official Journal of the European Union
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Categories of other gainful activities directly related to the farm
The following categories of OGA should be distinguished:
261. Processing of cow’s milk
262. Processing of buffalo’s milk
311. Processing of sheep’s milk
321. Processing of goat’s milk
900. Processing of meat or other animal products
1010. Processing of crop products, excluding wine and olive oil. It includes production of alcohol other than from
grapes, cider or perry.
1020. Forestry and wood processing. It covers the sales of felled and standing timber, of forestry products other than
timber (cork, pine resin, etc.) and of processed wood during the accounting year.
2010. Contract work for others. Hiring out of equipment of the holding without farm labour force or using only farm
labour force in contract work are not considered as OGA but as part of the agricultural activity.
2020. Tourism, accommodation, catering and other leisure activities. They include rent from tourism (camping sites,
cottages, riding facilities, hunting, fishing, etc.).
2030. Production of renewable energy. It covers the production of renewable energy for the market including biogas,
biofuels or electricity, by wind turbines, other equipment or from agricultural raw materials. It excludes, as
considered being 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 “other gainful activities” directly related to the holding. Other gainful activities directly related to the holding
not mentioned elsewhere.
Missing data codes
The following missing data codes should be used:
Code 0: Code 0 is entered when no data are missing.
Code 1: Code 1 should be entered in the case of production obtained by processing purchased livestock or animal or
crop products.
Code 2: Code 2 should be entered for the production under contract when, because of the conditions of sale, the actual
production cannot be stated (column Q).
Code 3: Code 3 should be entered when, because of the conditions of sale, the actual production cannot be stated
(column Q) and the production is not under contract.
Code 4: Code 4 should be entered when the actual production is missing.

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GROUPS OF INFORMATION IN TABLE L
Quantity (column Q)
These quantities should be indicated in quintals (100 kg).
In the case of milk processed products (codes 261, 262, 311 and 321), the quantity of liquid milk is indicated regardless
of the form in which it is sold, consumed on the farm or used for benefits in kind or for farm purposes (cream, butter,
cheese, etc.).
L.OV Opening valuation
The products in stock (storage) at the beginning of the accounting year.
This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of
renewable energy (code 2030) and other “other gainful activities” directly related to the holding (code 9000).
Value (column V)
Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
L.CV Closing valuation
The value of products in stock (storage) at the end of the accounting year.
This information should not be provided for contractual work (code 2010), tourism activities (code 2020), production of
renewable energy (code 2030) and other “other gainful activities” directly related to the holding (code 9000).
Value (column V)
Value of products should be determined at fair value less estimated point-of-sale costs on the day of valuation.
L.PR Production for the accounting year
Quantity (column Q)
This information should only be provided for the categories concerning the milk processing (codes 261 to 321).
It corresponds to the quantity of liquid milk produced on the farm during the accounting year and used for the
production of processed products.
L.SA Sales
Total of products sold during the accounting year, in stock at the start of the accounting year and produced during the
year and receipts from other gainful activities.
Value (column V)
Total value of sales (whether or not the proceeds have been received during the accounting year) of products in stock at
the start of the accounting year and produced during the year.
Any compensation payments (e.g. insurance payments) during the accounting year are to be added to the total for sales of
the products concerned wherever they can be allocated to the production of such products. Otherwise they are entered in
Table I “Crops” under code 90900 “Other”.
Grants and subsidies received for products during the accounting year are not included in the total for sales; they are
entered in Table M “Subsidies” in the appropriate category (codes between 2110 and 2900). When marketing costs, if
any, are known, they are not deducted from the sales total, but are given under 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).

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This information should not be provided for contractual work (code 2010) tourism activities (code 2020) and production
of renewable energy (code 2030).
Value (column V)
The products should be valued at fair value.
L.FU Farm use
Products of the holding in stock (storage) at the beginning of the accounting year and/or produced during the year, used
as inputs on the holding during the year. This includes products processed on the farming (milk processed in cheese,
cereals processed in bread, meat processed in ham, etc.) and used as input for catering or tourism accommodation.
This information should not be provided for contractual work (code 2010), tourism activities (code 2020) and production
of renewable energy (code 2030).
Value (column V)
The products should be valued at fair value.
Table M
Subsidies
Structure of table
Category of subsidy Code
(*)
Financing Code
(**)
Basic unit Code
(***)
Columns
Group of information
Number of
basic units
Value
N
V
S Subsidy
The categories of subsidy codes are to be selected form the list below:
Category of subsidy codes:
Code (*) Description
SPS (Single payment scheme)
1110 SPS
“normal”
1120 SPS
grassland
1130 SPS
special
entitlement.
1200 SAPS
(Single
area
payment
scheme)
Article 68 of Council Regulation (EC) No 73/2009 ( 1 )
2110 Support
to
the
dairy
sector
2120 Support
to
the
beef
sector
2130 Support
to
the
sheep
and
goat
sector
2140 Support
to
the
rice
sector
2150 Support
to
other
crops

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Code (*) Description
2160 Support
to
other
animals
2170
Other support based on Article 68 excluding support on costs
Selected coupled EU direct payments
2210 Suckler
cow
premium
2220 Additional
suckler
cow
premium
2230 Sheep
and
goat
premium
2240 Sheep
and
goat
supplementary
premium
2250 Cotton
2270 Fruit
and
vegetables
Other coupled direct payments for specific activities
Arable crops
2311 COP
(cereals,
oilseeds
and
protein
crops)
2312 Potatoes
2313 Sugar
beet
2314 Industrial
crops
2315 Vegetables
2316 Fallow
land
2319 Arable
crops
not
defined
2320 Permanent
grassland
Permanent crops
2331 Berries
and
nuts
2332 Pome
and
stone
fruit
2333 Citrus
plantations
2334 Olive
plantations
2335 Vineyards
2339 Permanent
crops
not
defined
Animals
2341 Dairy
2342 Beef
2343 Cattle
not
defined
2344 Sheep
and
goat
2345 Pigs
and
poultry
2349 Animals
not
defined
Grants and subsidies of exceptional character
2810 Disaster
payments

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L 333/52
EN
Official Journal of the European Union
12.12.2013
Code (*) Description
2890 Other
grants
and
subsidies
of
exceptional
character
2900
Subsidies that cannot be allocated to any activity or cannot be registered under any of the
above codes
Rural development
3100 Investment
subsidies
3200 Other
Axis
1
3300 Agri-environment
and
animal
welfare
payments
3400 Natura
2000
payments
excl.
forestry
3500
Natural handicap payments in mountain areas and payments in other areas with
handicaps
3600 Forestry
incl.
Natura
2000
payments
for
forestry
3700 Other
Axis
2
3900 Other
payments
for
rural
development
Grants and subsidies on costs
4100 Wages
and
social
security
4200 Motor
fuels
Livestock
4310 Feed
for
grazing
livestock
4320 Feed
for
pigs
and
poultry
4330 Other
livestock
costs
Crop
4410 Seeds
4420 Fertilisers
4430 Crop
protection
4440 Other
specific
crop
costs
Farming overheads
4510 Electricity
4520 Heating
fuels
4530 Water
4540 Insurance
4550 Interest
4600 Costs
for
OGA
4800 Other
costs
4900 Subsidies
for
costs
based
on
Article
68
of
Regulation
(EC)
No
73/2009

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EN
12.12.2013 Official
Journal
of
the
European
Union L
333/53
Code (*) Description
Grants and subsidies on livestock purchases
5100 Dairy
purchases
5200 Beef
purchases
5300 Sheep
and
goat
purchases
5400 Pigs
and
poultry
purchases
5900 Other
animals
9000 Differences
from
previous
accounting
years
( 1 ) Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the
common agricultural policy and establishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No
247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (OJ L 30, 31.1.2009, p. 16).
The codes describing how the subsidy is financed are to be selected form the list below:
Code (**) Description
1 The
subsidy
is
financed
solely
from
the
EU
budget.
2 The
measure
is
co-financed
by
the
EU
and
the
Member
State.
3 The
measure
is
not
financed
from
the
EU
budget
but
by
other
public
sources.
The codes defining the basic units are to be selected form the list below:
Code (***) Description
1 The
subsidy
is
granted
per
head
of
livestock.
2 The
subsidy
is
granted
per
ha.
3 The
subsidy
is
granted
per
ton.
4
Farm/other: the subsidy is granted for the whole farm or in a way which does not fit in the other
categories.
Table M “SUBSIDIES” covers grants and subsidies received by agricultural holdings from public bodies, both National and
Union, excluding grants and subsidies on investments (these are to be recorded in Table D “ASSETS”).
As a general rule, grants and subsidies registered in Table M correspond to the current accounting year regardless of when
the payment is received (accounting year is equal to claim year). Rural development payments other than LFA payments
constitute an exception to this general rule as registered amounts should refer to payments actually received during the
accounting year (accounting year is equal to payment year).
Grants and subsidies are defined by type of subsidy, financing and basic unit. For each entry, Table M gives the number of
basic units (N) and the amount received (V). There might be several records per category of subsidy as the basic units
and/or financing origins might differ.’

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Document Outline

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