Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down r... (32015R0220)
Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
- COMMISSION IMPLEMENTING REGULATION (EU) 2015/220
- of 3 February 2015
- laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union
- CHAPTER 1
- FIELD OF SURVEY AND SELECTION PLAN
- Article 1
- Threshold of economic size
- Article 2
- Number of returning holdings
- Article 3
- Selection plan
- CHAPTER 2
- UNION TYPOLOGY FOR AGRICULTURAL HOLDINGS
- Article 4
- Particular types of farming specialisations
- Article 5
- Economic size of the holding
- Article 6
- Standard output and total standard output
- Article 7
- Other gainful activities directly related to the holding
- Article 8
- Notification of standard outputs and data for their determination
- CHAPTER 3
- FARM RETURN AND DATA DELIVERY TO THE COMMISSION
- Article 9
- The form and layout of the farm return
- Article 10
- The methods and deadlines for data transmission to the Commission
- CHAPTER 4
- STANDARD FEE
- Article 11
- Duly completed farm returns
- Article 12
- Eligible number of farm returns
- Article 13
- Payment of the standard fee
- Article 14
- Amount of the standard fee
- CHAPTER 5
- TRANSITIONAL AND FINAL PROVISIONS
- Article 15
- Repeals
- Article 16
- Entry into force and application
- ANNEX I
- THRESHOLD OF ECONOMIC SIZE FOR THE FIELD OF SURVEY (ARTICLE 1)
- ANNEX II
- NUMBER OF RETURNING HOLDINGS (ARTICLE 2)
- ANNEX III
- MODELS AND METHODS FOR THE PREPARATION OF THE SELECTION PLAN (ARTICLE 3(1))
- A. FACT-SHEET
- B. SELECTION PLAN TABLES
- Table 1 Clustering rules applied for EU FADN sample farm selection
- Table 2 Coverage of the sample
- Table 3 Distribution of farms in the population
- Table 4 Selection plan
- ANNEX IV
- PARTICULAR TYPES OF FARMING SPECIALISATIONS AND THEIR CORRESPONDENCE WITH GENERAL AND PRINCIPAL TYPES OF FARMING (ARTICLE 4)
- A. PARTICULAR TYPES OF FARMING SPECIALISATIONS
- (a) The nature of the characteristics concerned
- (b) The conditions determining the class limits
- B. TABLE OF CORRESPONDENCE AND REGROUPING CODES
- I. Correspondence between the headings of the Farm Structure Surveys (FSS) referred to in Regulation (EC) No 1166/2008 and the farm return of the FADN
- C. TYPES OF FARMING AS REFERRED TO IN PART A
- ANNEX V
- ECONOMIC SIZE OF HOLDINGS AND ECONOMIC SIZE CLASSES (ARTICLE 5)
- A. ECONOMIC SIZE OF THE HOLDING
- B. ECONOMIC SIZE CLASSES OF HOLDINGS
- ANNEX VI
- STANDARD OUTPUTS (SOs)(ARTICLE 6)
- 1. DEFINITION AND PRINCIPLES FOR CALCULATION OF SOs
- (c) Production period
- (d) Basic data and reference period
- (e) Units
- 2. BREAKDOWN OF SOs
- (a) By crop and livestock characteristics
- (b) Geographical breakdown
- 3. COLLECTION OF DATA FOR DETERMINING SOs
- 4. EXECUTION
- 5. TREATMENT OF SPECIAL CASES
- (a) Fallow land
- (b) Kitchen gardens
- (c) Livestock
- (d) Bovine animals under one year old, male and female
- (e) Other sheep and other goats
- (f) Piglets
- (g) Forage
- ANNEX VII
- OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING (ARTICLE 7)
- A. DEFINITION OF THE OTHER GAINFUL ACTIVITIES (OGA) DIRECTLY RELATED THE HOLDING
- B. ESTIMATION OF THE IMPORTANCE OF THE OTHER GAINFUL ACTIVITIES DIRECTLY RELATED TO THE HOLDING
- C. CLASSES REFLECTING THE IMPORTANCE OF THE OGA DIRECTLY RELATED TO THE HOLDING
- ANNEX VIII
- FORM AND LAYOUT OF THE FARM RETURN (ARTICLE 9)
- Table A
- General information on the holding
- A.ID.
- Identification of the holding
- A.LO.
- Location of the holding
- A.AI.
- Accounting information
- A.TY.
- Typology
- A.CL.
- Classes
- A.OT.
- Other particulars concerning the holding
- COLUMNS IN TABLE A
- Table B
- Type of occupation
- B.UO.
- UAA for owner farming
- B.UT.
- UAA for tenant farming
- B.US.
- UAA for sharecropping or other modes
- COLUMNS IN TABLE B
- Table C
- Labour
- C.UR.
- Unpaid regular labour
- C.UR.10.
- Holder/manager
- C.UR.20.
- Holder/not manager
- C.UR.30
- Manager/not holder
- C.UR.40.
- Spouse(s) of holder(s)
- C.UR.50.
- Other unpaid regular labour
- C.UC.
- Unpaid casual labour
- C.PR.
- Paid regular labour
- C.PR.70.
- Farm manager
- C.PR.50.
- Others
- C.PC.
- Paid casual labour
- COLUMNS IN TABLE C
- Number of persons
- (column P)
- Gender
- (column G)
- Year of birth
- (column B)
- Agricultural training of the manager
- (column T)
- Annual time worked
- (column Y1)
- Total work force
- :
- number of annual units
- (column W1)
- Share of work for OGA in % of annual time worked
- (column Y2)
- Share of work for OGA in % of annual work units
- (column W2)
- Work on an agricultural holding
- Table D
- Assets
- 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
- 4010.
- Machinery and equipment
- 5010.
- Forest land including standing timber
- 7010.
- Intangible assets — tradable
- 7020.
- Intangible assets — non-tradable
- 8010.
- Other non-current assets
- Groups of information in Table D
- Valuation methods
- D.OV.
- Opening valuation
- D.AD.
- Accumulated depreciation
- D.DY.
- Depreciation of the current year
- D.IP.
- Investments/Purchases
- D.S.
- Investment subsidies
- D.SA.
- Sales
- D.CV.
- Closing valuation
- Comments
- Table E
- Quotas and other rights
- E.QQ.
- Quantity
- (to be recorded for columns N, I, O only)
- E.QP.
- Quota purchased
- (to be recorded for column N only)
- E.QS.
- Quota sold
- (to be recorded for column N only)
- E.OV.
- Opening valuation
- (to be recorded for column N only)
- E.CV.
- Closing valuation
- (to be recorded for column N only)
- E.PQ.
- Payments for quota leased or rented in quota
- (to be recorded for column I only)
- E.RQ.
- Receipts from leasing or renting out quota
- (to be recorded for column O only)
- E.TX.
- Taxes, additional levy
- (column T)
- COLUMNS IN TABLE E
- Table F
- Debts
- Table G
- Value added tax (VAT)
- 1010.
- Main VAT system in the farm
- 1020.
- Minority VAT system in the farm
- Table H
- Inputs
- 1010.
- Wages and social security costs for paid labour
- 1020.
- Contract work and machinery hire
- 1030.
- Current upkeep of machinery and equipment
- 1040.
- Motor fuels and lubricants
- 1050.
- Car expenses
- Feedstuffs
- 2080.
- Veterinary expenses
- 2090.
- Other specific livestock costs
- 3010.
- Seeds and seedlings purchased
- 3020.
- Seeds and seedlings produced and used on the farm
- 3030.
- Fertilisers and soil improvers
- 3031.
- Quantity of nitrogen (N) in mineral fertilisers used
- 3032.
- Quantity of phosphorus (P
- 2
- O
- 5
- ) in mineral fertilisers used
- 3033.
- Quantity of potassium (K
- 2
- O) in mineral fertilisers used
- 3034.
- Purchased manure
- 3040.
- Crop protection products
- 3090.
- Other specific crop costs
- 4010.
- Specific costs for forestry and wood processing
- 4020.
- Specific costs for crop processing
- 4030.
- Specific costs for cow's milk processing
- 4040.
- Specific costs for buffalo's milk processing
- 4050.
- Specific costs for sheep's milk processing
- 4060.
- Specific costs for goat's milk processing
- 4070.
- Specific costs for meat processing and other animal products processing
- 4090.
- Other specific costs for other gainful activities
- 5010.
- Current upkeep of land improvements and buildings
- 5020.
- Electricity
- 5030.
- Heating fuels
- 5040.
- Water
- 5051.
- Agricultural insurance
- 5055.
- Other farm insurance
- 5061.
- Farm taxes and other dues
- 5062.
- Taxes and other charges on land and buildings
- 5070.
- Rent paid
- 5071.
- Of which rent paid for land
- 5080.
- Interest and financial charges paid
- 5090.
- Other farming overheads
- Table I
- Crops
- GROUPS OF INFORMATION IN TABLE I
- I.A
- Area
- I.OV
- Opening valuation
- I.CV
- Closing valuation
- I.PR
- Production
- I.SA
- Total sales
- I.FC
- Farm household consumption and benefits in kind
- I.FU
- Farm use
- Table J
- Livestock production
- Categories of livestock
- GROUPS OF INFORMATION IN TABLE J
- J.AN.
- Average number
- (to be recorded for column A only)
- Average Number
- (column A)
- J.OV
- Opening valuation
- Number
- (column N)
- Value
- (column V)
- J.CV
- Closing valuation
- Number
- (column N)
- Value
- (column V)
- J.PU
- Purchases
- Number
- (column N)
- Value
- (column V)
- J.SA
- Total sales
- Number
- (column N)
- Value
- (column V)
- J.SS
- Sales for slaughtering
- Number
- (column N)
- Value
- (column V)
- J.SR
- Sales for further rearing or breeding
- Number
- (column N)
- Value
- (column V)
- J.SU
- Sales with unknown destination
- Number
- (column N)
- Value
- (column V)
- J.FC
- Farmhouse consumption and benefits in kind
- Number
- (column N)
- Value
- (column V)
- J.FU
- Farm use
- Number
- (column N)
- Value
- (column V)
- Table K
- Animal products and services
- Categories of animal products and services
- Missing data codes
- GROUPS OF INFORMATION IN TABLE K
- Quantity
- (column Q)
- K.OV
- Opening valuation
- Quantity
- (column Q)
- Value
- (column V)
- K.CV
- Closing valuation
- Quantity
- (column Q)
- Value
- (column V)
- K.PR
- Production during the accounting year
- Quantity
- (column Q)
- K.SA
- Sales
- Quantity
- (column Q)
- Value
- (column V)
- K.FC
- Farmhouse consumption and benefits in kind
- Quantity
- (column Q)
- Value
- (column V)
- K.FU
- Farm use
- Quantity
- (column Q)
- Value
- (column V)
- Table L
- OGA directly related to the farm
- Categories of OGA directly related to the farm
- Missing data codes
- GROUPS OF INFORMATION IN TABLE L
- Quantity
- (column Q)
- L.OV
- Opening valuation
- Value
- (column V)
- L.CV
- Closing valuation
- Value
- (column V)
- L.PR
- Production for the accounting year
- Quantity
- (column Q)
- L.SA
- Sales
- Value
- (column V)
- L.FC
- Farmhouse consumption and benefits in kind
- Value
- (column V)
- L.FU
- Farm use
- Value
- (column V)
- Table M
- Subsidies
- GROUPS OF INFORMATION IN TABLE M
- S
- Subsidies
- AI
- Administrative information
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