Farm Accounting Data Network An A to Z of methodology

Version 02/07/2018 14:46:12

A to Z

Concept of Farm Accountancy Data Network of the European Union.

• Data are confidential • Liaison Agencies collect data • List and address of Liaison Agencies • Methodology • Standard Results • Reimbursement by the Commission • FADN is principally concerned with agriculture • FADN is guided by a Committee • Founding legislation

Methodology.

• Defining the field of observation The universe of farms The field of observation consists of "commercial" farms The economic size of farms : Standard Gross Margins and European Size Units Region codes of Member States Procedure for determining farm size in ESU Delimitation of the field of observation • Selecting the sample of farms from FADN's field of observation Member States conduct their own selection Stratification The universe and field of observation represented as a matrix of cells ? Determining the optimal size of the sample The extent to which the sample is random Selection plans The size of the FADN sample • Weighting system of EU-FADN results The need for a weighting system Information on the field of observation The aggregation of cells

Collection.

• Collection of data from farms Responsibility rests with Liaison Agencies of the Member States Confidentiality is maintained Time period for data collection Accounting years for Member States The Farm Return The source of data at farm level Organisational structure for data collection • Ensuring the high quality of FADN data.

The need for quality control Quality control procedures followed by Liaison Agencies 1/119 Quality control procedures implemented by the Commission Timetable for quality control and calculation of standard results

Diffusion

• What are Standard Results ? • The definition of variables • Financial variables expressed in EUR/ECU • Conversion rate • Standard groupings • Publications • Contributions

FADN public database.

• Report by theme

Legal basis.

• EUR-Lex • Other useful information • Definitions of Variables

Annex.

• Quality control procedures • FADN Standard Results Indicators Income indicators Balance Sheet Financial Indicators Cash-Flow Indicators • Clustering schemes • Reference Database. • Publications • Contributions • Frequently asked questions

CONCEPT OF FADN

Liaison Agencies collect data Standard Results Reimbursement by the Commission FADN is principally concerned with agriculture FADN is guided by a Committee

The Farm Accountancy Data Network (FADN) is an instrument for evaluating the income of agricultural holdings and the impacts of the Common Agricultural Policy. The concept of the FADN was launched in 1965, when Council Regulation 79/65 established the legal basis for the organisation of the network. It consists of an annual survey carried out by the Member States of the European Union. The services responsible in the Union for the operation of the FADN collect every year accountancy data from a sample of the agricultural holdings in the European Union. Derived from national surveys, the FADN is the only source of microeconomic data that is harmonised, i.e. the bookkeeping principles are the same in all countries. Holdings are selected to take part in the survey on the basis of sampling plans established at the level of each region in the Union. The survey does not cover all the agricultural holdings in the Union but only those which due to their size could be considered commercial. The methodology applied aims to provide representative data along three dimensions: region, economic size and type of farming. While the European Commission is the primary user of analyses based on FADN-data, aggregated data can be found in the Standard Results database.

The aim of the network is to gather accountancy data from farms for the determination of incomes and business analysis 2/119 of agricultural holdings. Currently, the annual sample covers approximately 80.000 holdings. They represent a population of about 5.000.000 farms in the EU, which covers approximately 90% of the total utilised agricultural area (UAA) and account for about 90% of the total agricultural production. The information collected, for each sample farm, concerns approximately 1000 variables and is transmitted by Liaison Agencies. These variables described in a specific questionnaire called Farm Return refer to:

• Physical and structural data, such as location, crop areas, livestock numbers, labour force, etc. • Economic and financial data, such as the value of production of the different crops, stocks, sales and purchases, production costs, assets, liabilities, production quotas and subsidies, including those connected with the application of CAP measures.

Liaison Agencies collect data

The Commission does not directly collect data itself. This is the responsibility of a Liaison Agency in each Member State and is either undertaken by the Liaison Agency itself or by bodies nominated by it. For the purposes of FADN each Liaison Agency is guided by a National FADN Committee.

To ensure that this sample reflects the heterogeneity of farming before the sample of farms, Liaison Agencies stratify the field of observation is defined according to 3 criteria: region, economic size and type of farming. Farms are selected in the sample according to a selection plan that guarantees its representativity. An individual weight is applied to each farm in the sample, this corresponding to the number of farms in the 3-way stratification cell of the field of observations divided by the number of farms in the corresponding cell in the sample. This weighting system is used in the calculation of standard results. More details can be found in the Methodology chapter.

Standard Results

The standard results are a set of statistics, calculated from the Farm Returns that are periodically produced and published by the Commission. They describe in considerable detail the economic situation of farmers by different groups.

Reimbursement by the Commission

The Commission recognizes that participation in the FADN survey imposes a cost on the Liaison Agencies. A payment is made for each successfully completed Farm Return received by the Commission.

FADN is principally concerned with agriculture

The FADN survey covers the entire range of agricultural activities on farms. Moreover, it also collects data on non- agricultural farming activities (such as tourism and forestry).

FADN is guided by a Committee

The FADN is guided by a management committee which generally meets twice a year. The committee is known as the FADN Committee and consists of representatives of the Liaison Agencies of the Member States. It is chaired by a staff member of the Commission and amongst its other duties considers all legislation relating to FADN.

LEGAL BASIS

Data are confidential

The legislation establishing FADN is Council Regulation 79/65/EEC of 15 June 1965. This legislation has since been modified and expanded; the basic act currently into force is Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community. For the list of relevant legislation see http://europa.eu/legislation_summaries/agriculture/general_framework/ag0008_en.htm

Data are confidential

Incorporated into the founding legislation of FADN is a stipulation that all data relating to individual farms received by the Commission are to be treated with utmost confidentiality. Consequently, data at the level of individual farms are normally not released outside the Directorate General for Agriculture of the Commission. Only aggregated results for a group of farms and for farms within regions and Member States are published since, at this level of aggregation, information relating to individual farms cannot be discerned.

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FIELD OF SURVEY

The universe of farms The field of observation consists of 'commercial' farms The economic size of farms Delimitation of the field of observation

The universe of farms

The term "universe" is the statistical term used to define the set of units under observation. In the present context, the universe of farms is represented by the agricultural holdings surveyed by the Farm Structure Survey (FSS), carried out by the EU countries and managed by Eurostat. This set of farms consists of all agricultural holdings in the European Union of at least 1 hectare and those of less than 1 hectare provided the latter market a certain proportion of their output or produce more than a specified amount of output. However, Member States can use thresholds different than 1 hectare, as long as they follow the coverage requirements specified in Regulation (EC) No 1166/2008 of 19 November 2008 on farm structure surveys and the survey on production methods.

The field of observation consists of 'commercial' farms

In defining the FADN field of observation, the Commission follows the guidelines specified in Council Regulation (EC) No 1217/2009 of 30 November 2009 and subsequent amendments and adopts a pragmatic approach by including only those farms deemed to be commercial.

A commercial farm is defined as a farm which is large enough to provide a main activity for the farmer and a level of income sufficient to support his or her family. In practical terms, in order to be classified as commercial, a farm must exceed a minimum economic size. However, because of the different farm structures across the European Union, a different threshold is set for each Member State. Consequently, the set of farms which constitute the FADN field of observation in a given country is represented by those agricultural holdings surveyed by the FSS, with an economic size exceeding the threshold set for that country.

The economic size of farms

The economic size of farms is one of the criteria utilised to classify agricultural holdings according to the Community typology for agricultural holdings. Commission Regulation (EC) No 1242/2008 (867/2009) of 8 December 2008 has introduced substantial changes in the previous methodology to classify agricultural holdings, which was established by Commission Decision 85/377/EEC of 7 June 1985.

With Regulation (EC) No 1242/2008, the economic size of an agricultural holding is measured as the total Standard Output (SO) of the holding expressed in euro. Previously, using rules set by the Decision 85/377/EEC, the economic size was measured as the total Standard Gross Margin (SGM) of the holding expressed in European Size Unit (ESU) instead. The principle of both methods is the same: the sum of all the SO - or SGM - per hectare of crop and per head of livestock of each holding is a measure of its overall economic size. The main difference between the two concepts are the methodologies applied for calculations (since the SO excludes direct payments and, of course, costs) and units used to measure the economic size of the holding (the economic size based on the SO is expressed in euro and not in ESU, as in the SGM classification).

Regulation (EC) No 1242/2008 enters into force from the accounting year 2010. However, to allow time series analysis, data for the accounting years 2000 to 2009 have been recalculated following the new methodology. Therefore, two sets of FADN data will be made available for the accounting years 2000 to 2009, one based on the SO and the other based on the SGM (it allows a comparison between data of accounting years based on different methodologies).

Standard Output

The Standard Output (SO) is the average monetary value of the agricultural output at farm-gate price of each agricultural product (crop or livestock) in a given region. The SO is calculated by Member States per hectare or per head of livestock, by using basic data for a reference period of 5 successive years; for example, SO 2007 covers the calendar years 2005 to 2009, or the agricultural production years 2005/06 to 2009/2010 (the SO 2004 coefficients represent an exception as they were calculated using the average of only 3 years, 2003, 2004 and 2005). The SO of the holding is calculated as the sum of the SO of each agricultural product present in the holding multiplied by the relevant number of hectares or heads of livestock of the holding. The SO coefficients are expressed in euros and the economic size of the holding is measured as the total standard output of the holding expressed in Euros. Holdings may be classified in economic size classes, the limits of which are also expressed in euros.

4/119 The SO coefficients are calculated for more than 90 separate crop and livestock items. This large number of items not only reflects the diversity of agriculture within the European Union, but also indicates the level of detail that is required to ensure that the results of the FADN and of other surveys are comprehensive and reliable.

Standard Gross Margins

The Standard Gross Margin (SGM) is the average value of output minus certain specific costs of each agricultural product (crop or livestock) in a given region. To avoid bias caused by fluctuations, e.g. in production (due to bad weather) or in input/output prices, basic data for a reference period of 3 successive years are used by Member States for calculating the SMG coefficients. The SGM of the holding is calculated as the sum of the SGM of each agricultural product present in the holding multiplied by the relevant number of hectares or heads of livestock of the holding. While the SGM coefficients are expressed in euros, the economic size of the holding is expressed in terms of European Size Units (ESU). The value of one ESU is defined as a fixed number of EUR/ECU of Farm Standard Gross Margin. Over time the number of EUR/ECU per ESU has changed to reflect inflation.

Year of SGM Value of 1 ESU in EUR/ECU 2004 1200 2002 1200 2000 1200 1996 1200 1994 1200 1992 1200 1990 1200 1988 1200 1984 1200 1982 1100 1980 1000

Holdings may be classified in economic size classes, the limits of which are expressed in ESU.

Delimitation of the field of observation

As stated above, those farms which exceed a certain economic size are defined as commercial, and thus fall into the field of observation. However, because of the different farm structures in the European Union, it is necessary to specify separate thresholds for each Member State.

Economic size thresholds (in 1000 EUR) applied by the Commission according to Regulation (EC) 1242/2008 from 2017 Year Belgium 25 Bulgaria 4 Czech Republic 8 Denmark 15 Germany (*) 25 Estonia 4 Ireland 8 Greece (*) 4 Spain 8 France (Guadeloupe) 15 France 25 France (La Réunion) 15 France (Martinique) 15 Croatia 4 Italy 8 Cyprus 4 5/119 Latvia 4 Lithuania 4 Luxembourg 25 Hungary 4 Malta 4 Netherlands (*) 25 Austria 15 Poland 4 Portugal 4 Romania 2 Slovenia 4 Slovakia 25 Finland 8 Sweden 15 United Kingdom (Northern Ireland) 15 United Kingdom 25

Economic size thresholds (in ESU) applied by the Commission according to Commission Decision 85/377/EEC 2008 from Year Belgium 16 Bulgaria 1 Czech Republic 4 Denmark 8 Germany (*) 16 Estonia 2 Ireland 2 Greece (*) 2 Spain 4 France 8 Italy 4 Cyprus 2 Latvia 2 Lithuania 2 Luxembourg 8 Hungary 2 Malta 8 Netherlands (*) 16 Austria 8 Poland 2 Portugal 2 Romania 1 Slovenia 2 Slovakia 8 Finland 8 Sweden 8

6/119 United Kingdom (Northern Ireland) 8 United Kingdom 16

SAMPLE SELECTION

Selecting the sample of farms from the FADN's field of observation Member States conduct their own selection Stratification The universe and field of observation represented as a matrix of cellsfication Determining the optimal size of the sample The extent to which the sample is random Selection plans The size of the FADN sample

Selecting the sample of farms from the FADN's field of observation

This chapter describes how farms are selected and the techniques that are used to achieve as high a degree of representativity as possible.

Member States conduct their own selection

Before the creation of FADN, several Member States were already conducting agricultural surveys based on farm accounts. Some of these surveys were based on a selective sample of farms - as opposed to the entire population of farms. To select a sample of farms, these Member States had established their own selection plans.

Most Liaison Agencies of the Member States continue to conduct national surveys and have thus retained their own selection plans. Current practice is for Liaison Agencies to design their own selection plans for the European Union survey. The plans are submitted to the FADN European Union Committee for approval. They vary in technical sophistication from one Member State to another.

Stratification

The use of stratification

Within FADN's field of observation, there is a great diversity of farming. Some farms are very large (in terms of their economic size) while others may be very small. Some farms concentrate on crop production, others specialise in livestock rearing while yet others practice mixed farming, that is, both crop and livestock production. On these two criteria alone i.e. - economic size and type of farming -, the field of observation of European Union farms is highly heterogeneous.

To ensure that the sample of farms adequately reflects this heterogeneity, Liaison Agencies stratify the field of observation before the sample of farms is selected. If this were not done, there would be a greater risk that particular categories of farm (say, large dairy farms in one region, or small fruit farms in another region) would not be represented adequately (or at all) by the sample.

Stratification is a statistical technique which is used to increase sampling efficiency (i.e. to minimise the number of farms required to represent the variety of farms in the field of observation). The Commission makes extensive use of this technique and uses three criteria for stratification: region, economic size and type of farming, as described in the following sections.

Typology

For FADN purposes the European Union is divided into FADN regions. All farms in FADN's field of observation are classified into economic size classes and type of farming.

A detailed typology has been created for use by various bodies at European Union level. It is sufficiently broad to encompass the many different types of farming that are found in the European Union. This typology is described in Commission Regulation (EC) No 1242/2008 of 8 December 2008.

Typology identifies the principal types of farming, which are then further broken down. How are farms allocated to a specific type? In other words, what are the definitions of different types of farming?

Types of farming are defined in terms of the relative importance of the different enterprises on the farm. Relative importance is itself measured quantitatively as a proportion of each enterprise's SO to the farms' total SO. (see example of classification of a farm).

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For the purpose of computing Standard Results, the Commission uses groups of farming types. For more information on how these Standard Results are calculated and published, refer to Diffusion chapter.

Example of classification of a farm according to European Union typology

Assume: a farm with 50 dairy cows and 10 breeding sows and 5 dairy cows two principal types of farming would appear to be suitable descriptions of this farm:

51 specialist pigs 74 mixed livestock, mainly granivores

To which type of farming does this farm belong?

Enterprise SO Size of enterprise Enterprise SO Enterprise SO as proportion of& farm's total SO Breeding sows 1000 50 breeding sows 50.000 83.3 Dairying 2000 5 dairy cows 10.000 16.7% Farm's total SO 60.000 100%

The definition of the two principal types of farming are as follows:

51 specialist pigs pigs > 2/3 of farm's total SO 74 mixed livestock, mainly granivores grazing livestock and forage ≤ 1/3 granivores in farm's total SO

Since breeding sows > 2/3 of farm's total SO, this farm is classified as "specialist pigs" for principal type of farming.

The definition of the 3 particular types of farming is as follows:

511 specialist pig rearing breeding sows contribute > 2/3 of farm's total SO 512 specialist pig fattening piglets and othe pigs contribute > 2/3 of farm's total SO 513 pig rearing and fattening combined holdings in class 51 excluding those in classes 511 and 512

Since breeding sows contribute > 2/3 of farm's total SO, this farm is classified as "specialist pig rearing" for particular type of farming.

The universe and field of observation represented as a matrix of cells

The 3-way stratification of the universe allows it to be represented as a 3-dimensional matrix of cells. The number of farms in each cell is derived from the Farm Structure Survey (FSS) organised by Eurostat. This survey employs the same typology as that used for FADN.

Each cell corresponds to a specific category of farms. Some cells represent a large number of farms: for instance, in Ireland there are approximately 18 000 farms in the economic size class from 4 000 to less than 8 000 euro in the cell that practise farming type 46 - specialist cattle (rearing and fattening). Other cells represent very few farms: in Denmark for example, there are only about 40 farms of size from 15 000 to less than 25 000 which practise farming type 2 - specialist horticulture. Needless to say, some cells are empty - such as those representing vineyards, big or small, in Finland.

The Commission and the Liaison Agencies select the sample of farms not from the field of observation as a whole but from the cells which make up the field of observation. Sample farms are thus selected from each cell - in this way all the cells are, in principle, represented in the sample. Thus the FADN sample of farms reflects the heterogeneity in the field of observation.

2013 SO Year of Farm Structure Survey (FSS) 8/119 Farms FSS Coverage field of observation FADN Member State Total Field FADN Farms % SO % UAA % AWU % SO Belgium 37760 29590 78 99 96 90 2010 Bulgaria 254410 114180 45 96 98 67 2010 Czech Republic 26250 17480 67 99 98 93 2010 Denmark 38830 28360 73 99 96 91 2010 Germany (*) 285030 191690 67 98 94 88 2010 Estonia 19190 7600 40 98 89 80 2010 Ireland 139600 87270 63 96 85 73 2010 Greece (*) 709500 357220 50 93 91 82 2010 Spain 965000 587010 61 98 92 84 2010 France 472210 317450 67 98 93 88 2010 Croatia 157450 81500 52 93 91 68 2010 Italy 1010330 536550 53 96 89 82 2010 Cyprus 35380 10470 30 93 78 73 2010 Latvia 81800 24680 30 93 80 56 2010 Lithuania 171800 61710 36 91 84 61 2010 Luxembourg 2080 1590 76 98 98 93 2010 Hungary 491330 102990 21 93 94 50 2010 Malta 9360 2800 30 94 60 70 2010 Netherlands (*) 67480 49520 73 99 95 90 2010 Austria 140430 92430 66 97 89 88 2010 Poland 1429010 742940 52 94 87 67 2010 Portugal 264420 101580 38 94 89 56 2010 Romania 3629660 1136250 31 86 82 60 2010 Slovenia 72380 44790 62 94 89 78 2010 Slovakia 23570 3660 16 95 93 74 2010 Finland 54400 41490 76 98 93 93 2010 Sweden 67150 29430 44 95 86 74 2010 United Kingdom 185190 98270 53 97 86 78 2010

Determining the optimal size of the sample

Sampling fractions vary from cell to cell. In some Member States, the Liaison Agencies have sufficient data on the variability of farms within the field of observation to compute optimal sampling fractions. In other cases, this is not possible and sampling fractions are set according to the number of farms in the cell. After the selection plan is drawn up, farms can shift from one cell to another if there is a change in their economic size or type of farming. This and other similar factors influence the sampling fraction as described below.

The extent to which the sample is random

Ideally, farms are selected at random from the field of observation. However, various factors prevent full randomisation:

1. Availability of farm accounts. To complete the European Union FADN Farm Return, a suitable set of farm accounts (or similar financial information such as receipts, invoices, etc.) must be readily available. Some farmers do not have the necessary information at hand, and in these instances it is impractical to attempt to complete the Farm Return. In some countries, the Liaison Agencies assist farmers to keep accounts if these would not 9/119 otherwise be kept.

Overall, the number of farmers keeping accounts is gradually increasing.

2. Voluntary participation. The participation of farmers is on a voluntary basis. Some of those farms initially selected for the sample may not want to participate. In this case, the farm will be replaced by drawing another farm from the same cell in the field of observation.

As a result; the sample is; effectively, drawn at random from the subset of farms within the field of observation which fulfil the above two conditions.

Selection plans

Before the beginning of each accounting period, Liaison Agencies are obliged to draw up a selection plan in accordance with Commission Regulation (EU) No 1291/2009 of 18 December 2009 and subsequent amendments. A variety of selection procedures are used in Member States. During implementation of the selection plan several problems can occur, for example there are not enough farmers who are willing to participate from particular cells and that the actual sample may fall short of the intended size and distribution.

The size of the FADN sample

The reasons why in practice the intended sample size may not be attained

There are several reasons why the intended sample size may not be attained or, indeed, may be surpassed. For example, it may be difficult to find sufficient farmers in a particular cell who are both willing to participate and who have the necessary information. Another explanation may be that a participating farmer may give up farming before the completion of the accounting year. A further reason may be that the European Union FADN Farm Return is incorrectly completed and unable to be corrected, thus failing at the control stage. (See Data Quality Chapter).

Actual sample size in recent years

The FADN sample size and average weights of a sample farm differ between Member States, as shown below.

2014 SO Accounting year : FSS : 2013 SO : 2010 Number of farms represented Average weight Country Actual sample size in the field of observation of a sample farm Belgium 1207 28624 24 Bulgaria 2229 113753 51 Czech Republic 1363 17506 13 Denmark 1919 28002 15 Germany (*) 8836 188221 21 Estonia 660 7619 12 Ireland 915 86463 94 Greece (*) 4245 347339 82 Spain 8727 552949 63 France 7611 297014 39 Croatia 1223 81427 67 Italy 10057 532972 53 Cyprus 445 10472 24 Latvia 1000 24684 25 Lithuania 1158 60866 53 Luxembourg 450 1598 4 Hungary 1981 102448 52 Malta 534 2837 5 Netherlands (*) 1504 49524 33

10/119 Austria 2143 90629 42 Poland 12315 734949 60 Portugal 2092 98631 47 Romania 4025 1133523 282 Slovenia 904 43465 48 Slovakia 562 3641 6 Finland 833 36927 44 Sweden 1041 28444 27 United Kingdom 2758 96847 35

WEIGHTING

The need for a weighting system Information on the field of observation The aggregation of cells

The need for a weighting system

A special weighting system is used in the calculation of EU-FADN results.

It is based on the principle of "free expansion": a weight calculated for the sample applies to each holding of the sample (extrapolating factor). In order to calculate this individual weight, holdings in the sample and in the field of survey are stratified according to the same three criteria: FADN region, type of farming and economic size class. The individual weight is equal to the ratio between the numbers of holdings, of the same classification cell (FADN region x type of farming x economic size class), in the population and in the sample.

EXAMPLE: Consider, for example, very large specialist dairy farms in Brittany. If there are 20 farms belonging to this group in the FADN sample and if there are 1000 in the population, then each individual farm in the sample for that group will have a weight of 1000 / 20 = 50.

The purpose of the weighting system is to take account of different sampling fractions for different cells. In the production of FADN results, weighted averages are calculated using these weights applied to each individual farm recorded in the sample.

Information on the field of observation

To calculate weighting factors it is necessary to have an accurate and up-to-date field of survey. The FADN field of survey is a subset of the EUROSTAT Farm Structure Survey (FSS). As this survey is not annual (but every 2-3 years), the Commission services use the most recent information available.

The aggregation of cells

The theoretical grid used for stratification comprises numerous classification cells (140 FADN regions x 62 types of farming x 14 economic size classes = 121 520 cells).

It can be represented as a 3-dimensional matrix of cells:

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Certain cells (type of farming x economic size classes) do not exist or are very infrequent in some Member States. Through the application of selection plans, Member States ensure that all significant categories of holdings - that is, all classification cells that contain holdings in the field of survey - are represented in the farm samples. In practice, however, the intended sample may not be attained so that some cells in the field of survey are not represented in the sample.

From its knowledge of the field of survey and selection method, the Commission services, assisted by the relevant Member State Liaison Agency, are able to judge for which farm types cells in the sample may be empty. Cells with similar characteristics are then clustered (aggregated) and treated as a single cell when calculating the weights.

EXAMPLE: In the European Union typology of agricultural holdings, two similar types of mixed livestock farms are distinguished: 73 (mixed livestock, mainly grazing livestock) and 74 (mixed livestock, mainly granivores). In most Member States there are a large number of both types of such farms in the field of survey and it can be expected that the cells representing these types of farming at the level of the sample will have a sufficient number of farms. In some other Member States there are comparatively few farms of each of these types.

Thus, there is a risk that one of these types will not be represented in the sample. To counter this risk, the two principal farm types are aggregated to a single broader farm type at a higher level in the typology: in this case, principal type of farming 73 and principal type of farming 74 would be aggregated to form one cell representing general type of farming 7 (Mixed livestock).

Aggregation of cells increases the coverage of the field of survey. However, it may also involve a loss of precision and representativity for certain farm types and/or sizes of farms.

Tables in annex show the clustering schemes that the Commission and the Member States have agreed to apply for weighting EU-FADN results, as from the accounting year 1995.

DATA COLLECTION

Responsibility rests with Liaison Agencies of the Member States Confidentiality is maintained Time period for data collection The Farm Return The source of data at farm level Organisational structure for data collection The need for quality control 12/119 Quality control procedures followed by Liaison Agencies Quality control procedures implemented by the Commission Timetable for quality control and calculation of standard results

DATA COLLECTION FROM AGRICULTURAL HOLDINGS Responsibility rests with Liaison Agencies of the Member States

The responsibility for FADN data collection rests with the Liaison Agencies, often together with agricultural research institutes. These either employ their own staff to visit the sample farms and to collect the data, or they contract this work out to accountants, universities, farmers' cooperatives or other organisations.

Confidentiality is maintained

Council Regulation No 1217/2009 of 30 November 2009 - the basic legal instrument establishing FADN, clearly states that data supplied to the Commission is treated in the strictest confidence.

Time period for data collection

The Community FADN Farm Return covers a period of twelve months. Member States have accounting years starting on different dates.

The Farm Return

The Farm Return is specified in Commission Regulation (EEC) No 2237/77 of 23 September 1977 and subsequent amendments until the year 2008 accounting included, then in Regulation (EC) 868/2008 from the financial year 2009. These same regulations contain detailed instructions on how the Farm Return is to be completed and provides definitions of the terms used.

2015/220 (EC) Version : Tables of the Farm Return Table A General information on the holding. Identification and classification of the farm Table B Type of occupation. Breakdown of the farm area: owned, rented or sharecropped Table C Labour. All labour, paid and unpaid, which has contributed to work on the farm during the accounting year. Table D Assets. Value of all non-capital inputs used in the production of non-capital products during the accounting year. Table E Quotas and other rights. Quotas and other rights included those acquired free if they can be traded separately from linked land. Table F Debts. Outstanding amounts I.E. loans contracted minus the repayments already made Table G Value added tax (VAT). The VAT system applying and in certain cases VAT payments and receipts Table H Inputs. Costs in cash and in kind, quantities of selected inputs Table I Crops. The area, quantity and value of all crops, animal products and other activities Table J Livestock production. Opening and closing valuations (in number and value) and average number of livestock, value of transactions together with the value of any farmhouse consumption of livestock, purchases and sales. Table K Animal products and services. per animal category Table L Other gainful activities directly related to the farm. The definition of OGA is the same as used in the Farm Structure Surveys and in the Community typology for agricultural hodlings. Table M Subsidies. 13/119 Defined as specific payments made directly to the farm business from public funds, excluding those for investment in land, plant, machinery and equipment. Detailed data concerning CAP arable crops area payments and direct payments for beef

The source of data at farm level

The required data are extracted from the appropriate inventory, cash book, ledger or journal kept by the farmer or field officer. In some Member States, the Liaison Agencies have drawn up special entry books to be completed periodically by the farmers.

Organisational structure for data collection

National committees comprise representatives of both the Liaison Agency and the bodies responsible for completing the Farm Return. They give guidance on the methodological aspects of the survey, such as the application of the European Union typology of farms, the selection of farms from the field of observation and the interpretation of terms. In some Member States, equivalent committees also exist at regional level.

DATA QUALITY CHECKS The need for quality control

Decisions regarding agricultural policy in the European Union must be based on sound and accurate analyses. This means that FADN data themselves must be as sound and accurate as possible. The Liaison Agencies and the Commission take great care to ensure that any errors in FADN data are identified and corrected.

This chapter describes the procedures for ensuring a high quality of accounting data. The procedures used by the Liaison Agencies are outlined before the data is transmitted to the Commission. This is followed by a description of the procedures implemented by the Commission. The final section discusses the timetable for these procedures.

Quality control procedures followed by Liaison Agencies

Liaison Agencies invariably use one or more regional or national farm returns rather than the Community FADN Farm Return. This situation has arisen because many Member States were already running farm business/management surveys before the creation of a European network and thus had designed their own farm returns. Over time, the original farm returns may have been improved and adapted to suit the changing needs of users. They provide data firstly for the Member States' own purposes, and secondly, for FADN purposes. The objectives of the Member States may be different from those of the Commission. The Community FADN Farm Return is more limited in its coverage of farming activities than many of the regional and national farm returns.

Liaison Agencies use their own control procedures to maintain a level of data quality that may be higher or lower than the standard required by the Commission. When the data are considered error-free, the Liaison Agencies convert their national data to the Community FADN Farm Return as specified in Commission Regulation (EEC) No 2237/77 of 23 September 1977 and subsequent amendments until the year 2008 accounting included, then in Regulation (EC) 868/2008 from the financial year 2009. These procedures are summarised in a specific annex. Having done this, Liaison Agencies transmit the data to the Commission and submit it for inclusion with the quality procedures implemented by the Commission.

Quality control procedures implemented by the Commission

Quality control procedures at the level of the individual farm

• Coherence tests

The procedures implemented by the Commission for ensuring the quality of data at farm level are shown in annex. The first procedure is that of classification: all farms are classified according to European Union typology.

As detailed in the Methodology Chapter, to enable farm classification, Standard Output (SO) coefficients must be applied to each of the farm's enterprises. Farms must be classified by size and type before data controls can be performed. During this stage, farms may slip from the cell in which they were originally classified for selection purposes to another cell. Such a situation may arise because, for instance, the size of an enterprise may have changed between the time the farm was sampled and the end of the accounting year.

The second procedure is the running of the coherence tests. These consist of several hundred tests that try to detect and identify possible errors, inconsistent data and improbable values. Several levels of error are defined according to severity.

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Errors can be of different types:

Type Probable reason (1) Coding errors due to operator's mistake (2) Computational errors due to mistakes in conversion programmes (3) Errors due to missing data due to mistakes by the office completing the Farm Return (4) Unlikely values

•

Type (4) errors - unlikely values - are identified by likelihood tests which compare the value of a variable, as given in the Community FADN Farm Return to the expected value. For instance, Liaison Agencies invariably have a good knowledge of crop yields in each region; a minimum and a maximum yield can thus be specified. The yield for each farm is compared to these expected limits. Farm Returns with values that fall outside the limits are then identified and examined.

The data quality control system operated by the Commission allows a flexible reporting of anomalies. It enables accountants and I.T. services in Liaison Agencies to locate:

a. errors that have arisen during the conversion of the national Farm Return to the Community FADN Farm Return, b. errors due to misinterpretation of headings in the Community FADN Farm Return, c. errors and omissions made during data collection.

It enables corrections to be made to individual Farm Returns and also identifies those returns that have a large number of errors and which may thus be rejected from the sample.

• Homogeneity tests

These tests help to create sub-samples that are appropriate for special analyses. They identify outliers, i.e. farms for which the value of one or more variables is significantly different from the mean value of the category to which the farm belongs. This may point to an error in data collection or data coding that was not found by the standard tests. Some farms may be outliers for logical reasons. For instance, in some regions pig farms generally operate on a small area of land because the pigs are permanently housed. It may be, however, that within a category of such farms there is one with an unusually large area of land because the pigs are "free-range" (allowed to forage in the fields and housed only at night). Such a farm will be identified as an outlier by the appropriate homogeneity test. When it is examined, the farm's special character will be revealed.

Quality control procedures at the aggregate level

The above section outlines the procedures applied by the Commission to individual farm data. When these have been completed, control procedures at the aggregate level are initiated. First the data are weighted and aggregated at the level of region, Member State, size class and type of farming. Continuity tests are then run. These compare the computed mean values of the standard set of variables to the expected mean values, i.e. the mean values that would be expected on the basis of previous trends.

For example, if the average land area of farms has been steadily increasing over the last three years, then it would be reasonable, all things being equal, to expect farm area to continue to grow at a similar rate. Thus for the current accounting year, mean farm area can be predicted (X ha) and compared to the observed value (Y ha).

• Continuity tests

The continuity test then computes the percentage deviation between X and Y. If this exceeds a predetermined threshold, then the computer programme generates a message giving both the percentage deviation and the absolute deviation. The data is then examined to see if there is a logical explanation for the apparent abnormality. If not, the data is corrected at the level of the individual farm.

• Correction procedure

15/119 The correction procedure is iterative during the quality procedures described above. Farm Returns that need to be corrected are processed by the Liaison Agencies and may have to be referred back to the regional level or to the original accounting office. However, some Farm Returns may be replaced because, in certain cases, national samples are larger than those required by the Commission for FADN purposes. Rather than correcting a Farm Return, it may be easier for the national Liaison Agency to replace it with another from the Member State's own sample.

Timetable for quality control and calculation of standard results

Once the data are accepted as error-free, the Commission can produce the Standard Results, perform other analyses and make forecasts (see Diffusion Chapter).

The completion of all the procedures needed to produce the Standard Results should take no more than 15 months from the end of an accounting year. In practice, some participants of the FADN have not always been capable of respecting the timetable set out in the legislation. Consequently, there happened delays in the publication of aggregates for the European Union as a whole. Constant efforts are made to follow the timeliness of FADN operation.

The following table shows the planning for the data quality checks for the accounting year N.

31 December First quarter N+2 Second quarter By 31 July N+2 By end of October N+2 N+1 N+2 September N+2 The Commission Preliminary does basic data results are checks and published The exchanges following the Commission comments, if any, finalisation of has sent detailed The Commission The Commission Data delivery with Member the basic data feedback to all has received presents Standard deadline for States checks Member States explanations from Results to the most of the The Commission sends feedback on all Member States FADN Committee Member full data checks to Member States and the data are and data are made States Member States should reply within one month with approved available to users explanations or corrections of the data - more than one round of data verifications may be needed As soon as the data are final, facts-sheets with main results at Member State level are published Estimated time required for data validation process: 10 months

DIFFUSION

What are Standard Results? The definition of variables Financial variables expressed in EUR/ECU Standard groupings FADN Public Database Publications Contributions

What are Standard Results?

The standard results are a set of statistics, computed from the Farm Returns, that are periodically produced and published by the Commission. These are available in a Public Database. They describe in considerable detail the economic situation of farmers by different groups throughout the European Union.

By regularly presenting the Standard Results, the Commission accomplishes one of the two basic aims of FADN, wich is evaluating the income of agricultural holdings.

The definition of variables

The Commission has defined each variable in the Standard Results, attempting to ensure a close correspondence between the definitions of its own variables and those of other organisations producing agricultural statistics. The Commission has also defined a method to derive main income and capital variables. A detailed definition of all these

16/119 variables is available in a separate publication (RI/CC 882 before accounting year 2014 and RI/CC 1750 from accounting year 2014).

Financial variables expressed in EUR/ECU

All results are given in € (EUR/ECU). This enables the results for individual Member States to be aggregated to the level of the European Union and the results of two or more Member States to be compared.

A conversion rate (national currency - EUR/ECU) is calculated for each Member State for each FADN accounting year and is the average of the monthly exchange rates. These monthly exchange rates are calculated by Eurostat and made available as part of the CRONOS data bank.

Standard groupings

The unit responsible for FADN within the Commission has established a set of standard groupings for which for each accounting year the Standard Results are computed, as follows: (1) different Types of Farming (TF) at the level of the European Union which are shown in the next table:

1242/2008 (EC) 1242/2008 (EC) Version : Version : General TF TF14 1 Specialist field crops 15 Specialist COP 2 Specialist horticulture 16 Specialist other fieldcrops 3 Specialist permanent Crops 35 Specialist wine 4 Specialist grazing livestock 36 Specialist orchards - fruits 5 Specialist granivore 37 Specialist olives 6 Mixed cropping 38 Permanent crops combined 7 Mixed livestock 45 Specialist milk 8 Mixed crops-livestock 49 Specialist cattle 9 Non classifiable 48 Specialist sheep and goats

20 Specialist horticulture 50 Specialist granivores 1242/2008 (EC) Version : 60 Mixed crops TF8 70 Mixed livestock 80 Mixed crops and livestock

1 Fieldcrops 2 Horticulture 3 Wine 4 Other permanent crops 5 Milk 6 Other grazing livestock 7 Granivores 8 Mixed

(2) Different economic size classes, at the level of the European Union and for each Member State :

1242/2008 (EC) 1242/2008 (EC) Version : Version : Size Classes ES6 grouping 1 < 2 000 EUR 1 2 000 - < 8 000 EUR 2 2 000 - < 4 000 EUR 2 8 000 - < 25 000 EUR 3 4 000 - < 8 000 EUR 3 25 000 - < 50 000 EUR

17/119 4 8 000 - < 15 000 EUR 4 50 000 - < 100 000 EUR 5 15 000 - < 25 000 EUR 5 100 000 - < 500 000 EUR 6 25 000 - < 50 000 EUR 6 >= 500 000 EUR

7 50 000 - < 100 000 EUR 8 100 000 - < 250 000 EUR 9 250 000 - < 500 000 EUR 10 500 000 - < 750 000 EUR 11 750 000 - < 1 000 000 EUR 1 000 000 - < 1 500 000 12 EUR 1 500 000 - < 3 000 000 13 EUR 14 >= 3 000 000 EUR

More details about groupings and other relevant information are available in a Reference Database.

FADN Public Database

Variables defined in the standard results represent averages. These figures are calculated for each year, per Member State, Type of Farming and Economic Size class. This information can be accessed from a Public Database offering the possibility to view a large set of pictures of different 'average farms' all over the European Union.

For further information visit the Public database.

Publications

The unit responsible for FADN within the Commission provides yearly an overview of EU farm economics based on diverse economic and financial indicators. It reviews the state of affairs of EU farms and their evolution by Member State and by type of farming in the last years. Several sector analyses (cereals, dairy, pig, beef and veal) are also carried out each year studying both margins per unit of product and farm income. Reports on income evolution, distribution of direct payments and Less Favoured Areas are also regularly published. In addition to the regular reports, the unit responsible for FADN performs specific analyses. These are requested by various units and directorates of the Commission and other European Union Institutions, especially units in charge of the management of agricultural markets, rural development, the evaluation of CAP measures and policy design. The demand for FADN data and ad hoc analyses is continually growing. FADN based analyses play indeed an essential role in whole CAP reform process, i.e. the evaluation of CAP measures and in the impact assessments of policy proposals. The relevant reports can be found at Publications

Contributions

The unit responsible for the FADN in the Commission contributes significantly to research projects, evaluations and studies. For further information go to Contributions ANNEX

Quality control procedures.

• Quality control procedures implemented by Liaison Agencies. • Quality control procedures implemented by the Commission.

FADN Standard Results Indicators.

• Income Indicators. • Balance Sheet. • Financial Indicators. • Cash-Flow Indicators.

18/119 Clustering schemes.

Reference Database.

19/119 ANNEX : QUALITY CONTROL PROCEDURES

Quality control procedures implemented by Liaison Agencies Quality control procedures implemented by the Commission

Quality control procedures implemented by Liaison Agencies

20/119 Quality control procedures implemented by the Commission

21/119 ANNEX : STANDARD RESULTS INDICATORS

FADN Standard Results : income indicators FADN Standard Results : balance sheet FADN Standard Results : financial indicators FADN Standard Results : cash-flow Indicators

22/119 FADN Standard Results : income indicators

23/119 FADN Standard Results : balance sheet

24/119 FADN Standard Results : financial indicators

25/119 FADN Standard Results : cash-flow Indicators

26/119 ANNEX: CLUSTERING SCHEMES

SO - Standard Output DWH - Data WareHouse SGM - Standard Gross Margins

(***) Any region unless otherwise stated.

2017 Clustering rules per member state and accounting year : Membe Region Types of Farming Economic Size Classes r state s Belgium 341 100 (6+7),8,9,(10+11+12+13+14) 341 211+231 (6+7),8,9,(10+11+12+13+14) 341 212+213 (6+7),8,9,(10+11+12+13+14) 341 220+232+233 (6+7),8,9,(10+11+12+13+14) 341 300 (6+7),8,9,(10+11+12+13+14) 341 450 (6+7),8,9,(10+11+12+13+14) 341 460 (6+7),8,9,(10+11+12+13+14) 341 470 (6+7),8,9,(10+11+12+13+14) 341 480+730 (6+7),8,9,(10+11+12+13+14) 341 510 (6+7),8,9,(10+11+12+13+14) 341 520 (6+7),8,9,(10+11+12+13+14) 341 530+740 (6+7),8,9,(10+11+12+13+14) 341 600+800 (6+7),8,9,(10+11+12+13+14) 343 100+612+613+614+615 (6+7),8,9,(10+11+12+13+14) 343 200+300+611+616 (6+7),8,9,(10+11+12+13+14) 343 450 (6+7),8,9,(10+11+12+13+14) 343 460 (6+7),8,9,(10+11+12+13+14) 343 470 (6+7),8,9,(10+11+12+13+14) 343 480+500+700+840 (6+7),8,9,(10+11+12+13+14) 343 831+832 (6+7),8,9,(10+11+12+13+14) 343 833+834 (6+7),8,9,(10+11+12+13+14) Bulgaria *** 150 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 160 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 200+610 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 300 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 450 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 460+470+480+730+830 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 500+740+840 3,(4+5),(6+7),(8+9),(10+11+12+13+14) Czech Republic *** 150+160 (4+5),(6+7),(8+9),(10+11),(12+13+14) *** 200+360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 27/119 *** 350 (4+5),(6+7),(8+9),(10+11+12+13+14) *** 450 (4+5),(6+7),(8+9),(10+11),(12+13+14) *** 460+470+480 (4+5),(6+7),(8+9),(10+11+12+13+14) *** 500 (4+5),(6+7),(8+9),(10+11),(12+13+14) *** 610+700+800 (4+5),(6+7),(8+9),(10+11),(12+13+14) Denmark *** 150 5,(6+7),(8+9),(10+11),12,13,14 *** 160 5,(6+7),(8+9),(10+11),12,13,14 *** 210 5,(6+7),(8+9),(10+11),12,13,14 *** 220 5,(6+7),(8+9),(10+11),12,13,14 *** 230 5,(6+7),(8+9),(10+11),12,13,14 *** 360 5,(6+7),(8+9),(10+11),12,13,14 *** 380 5,(6+7),(8+9),(10+11),12,13,14 *** 450 5,(6+7),(8+9),(10+11),12,13,14 *** 460+470+480 5,(6+7),(8+9),(10+11),12,13,14 *** 510 5,(6+7),(8+9),(10+11),12,13,14 *** 520 5,(6+7),(8+9),(10+11),12,13,14 *** 530+610+700+800 5,(6+7),(8+9),(10+11),12,13,14 Germany (*) *** 100 6,7,8,9,(10+11+12+13+14) *** 200 6,7,8,9,(10+11+12+13+14) *** 350 6,7,8,9,(10+11+12+13+14) *** 360+370+380 6,7,8,9,(10+11+12+13+14) *** 450 6,7,8,9,(10+11+12+13+14) *** 460+470+480 6,7,8,9,(10+11+12+13+14) *** 500 6,7,8,9,(10+11+12+13+14) *** 600 6,7,8,9,(10+11+12+13+14) *** 700 6,7,8,9,(10+11+12+13+14) *** 800 6,7,8,9,(10+11+12+13+14) Estonia *** 100 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 200 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 360+370+380 (3+4+5),(6+7),(8+9),(10+11+12+13+14) *** 450 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 460+470+480 3,(4+5),(6+7),(8+9),(10+11+12+13+14) *** 500 (3+4+5),(6+7),(8+9),(10+11+12+13+14) *** 600+700+800 3,(4+5),(6+7),(8+9),(10+11+12+13+14) Ireland *** 100+830 4,5,6,7,(8+9),(10+11+12+13+14) *** 450 4,5,6,7,(8+9),(10+11+12+13+14) *** 460 4,5,6,7,(8+9),(10+11+12+13+14)

28/119 *** 470+700+840 4,5,6,7,(8+9),(10+11+12+13+14) *** 480 4,5,6,7,(8+9),(10+11+12+13+14) *** 510 (4+5+6),(7+8),(9+10),(11+12),(13+14) Greece (*) 450 150 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 160 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 200 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 350+360+380 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 370 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 400 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 500 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 600 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 700 3,4,5,(6+7),(8+9),(10+11+12+13+14) 450 800 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 150 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 160 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 200 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 350+360+380 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 370 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 400 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 500 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 600 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 700 3,4,5,(6+7),(8+9),(10+11+12+13+14) 460 800 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 150 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 160 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 200 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 350+360+380 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 370 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 400 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 500 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 600 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 700 3,4,5,(6+7),(8+9),(10+11+12+13+14) 470 800 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 150 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 160 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 200 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 350+360+380 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 370 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 400 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 500 3,4,5,(6+7),(8+9),(10+11+12+13+14)

29/119 480 600 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 700 3,4,5,(6+7),(8+9),(10+11+12+13+14) 480 800 3,4,5,(6+7),(8+9),(10+11+12+13+14) Spain 500 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 460+470+480+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 500 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 300 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 460+470+480+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 505 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 460+470+480+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 510 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 460+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 515 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 450 (4+5),(6+7),(8+9),(10+11+12+13+14)

30/119 520 460+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 520+530+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 520 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 450+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 460 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 525 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 150 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 160 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 450+460+470+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 520+530+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 530 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 150 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 160 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 370 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 380 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 460+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 520+530+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 535 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 300 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 450 (4+5),(6+7),(8+9),(10+11+12+13+14)

31/119 540 460+470+480+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 540 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 460+470+480+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 545 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 450+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 460 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 550 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 150 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 160 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 360+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 370 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 450+460+470+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 555 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 450+460+470+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 520 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 530 (4+5),(6+7),(8+9),(10+11+12+13+14) 560 610+740+830+840 (4+5),(6+7),(8+9),(10+11+12+13+14)

32/119 565 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 210 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 220+230 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 450+460+470+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 520+530+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 565 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 150 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 160 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 200 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 370 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 380 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 450+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 460 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 570 610+730+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 150 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 160 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 210 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 220+230 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 350 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 370 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 380 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 450 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 460+470 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 520+530 (4+5),(6+7),(8+9),(10+11+12+13+14) 575 610+700+800 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 100 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 210 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 220+230 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 350 (4+5),(6+7),(8+9),(10+11+12+13+14)

33/119 580 360 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 450+460+470+730 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 480 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 500+740 (4+5),(6+7),(8+9),(10+11+12+13+14) 580 610+800 (4+5),(6+7),(8+9),(10+11+12+13+14) France 121 150 6,7,8,9,(10+11+12+13+14) 121 160 6,7,8,9,(10+11+12+13+14) 121 200 6,7,8,9,(10+11+12+13+14) 121 350 6,7,8,9,(10+11+12+13+14) 121 360+370+380 6,7,8,9,(10+11+12+13+14) 121 450 6,7,8,9,(10+11+12+13+14) 121 460 6,7,8,9,(10+11+12+13+14) 121 470 6,7,8,9,(10+11+12+13+14) 121 480 6,7,8,9,(10+11+12+13+14) 121 500+740 6,7,8,9,(10+11+12+13+14) 121 610+730+800 6,7,8,9,(10+11+12+13+14) 131 150 6,7,8,9,(10+11+12+13+14) 131 160 6,7,8,9,(10+11+12+13+14) 131 200 6,7,8,9,(10+11+12+13+14) 131 350 6,7,8,9,(10+11+12+13+14) 131 360+370+380 6,7,8,9,(10+11+12+13+14) 131 450 6,7,8,9,(10+11+12+13+14) 131 460 6,7,8,9,(10+11+12+13+14) 131 470 6,7,8,9,(10+11+12+13+14) 131 480 6,7,8,9,(10+11+12+13+14) 131 500+740 6,7,8,9,(10+11+12+13+14) 131 610+730+800 6,7,8,9,(10+11+12+13+14) 132 150 6,7,8,9,(10+11+12+13+14) 132 160 6,7,8,9,(10+11+12+13+14) 132 200 6,7,8,9,(10+11+12+13+14) 132 350 6,7,8,9,(10+11+12+13+14) 132 360+370+380 6,7,8,9,(10+11+12+13+14) 132 450 6,7,8,9,(10+11+12+13+14) 132 460 6,7,8,9,(10+11+12+13+14) 132 470 6,7,8,9,(10+11+12+13+14) 132 480 6,7,8,9,(10+11+12+13+14) 132 500+740 6,7,8,9,(10+11+12+13+14) 132 610+730+800 6,7,8,9,(10+11+12+13+14) 133 150 6,7,8,9,(10+11+12+13+14)

34/119 133 160 6,7,8,9,(10+11+12+13+14) 133 200 6,7,8,9,(10+11+12+13+14) 133 350 6,7,8,9,(10+11+12+13+14) 133 360+370+380 6,7,8,9,(10+11+12+13+14) 133 450 6,7,8,9,(10+11+12+13+14) 133 460 6,7,8,9,(10+11+12+13+14) 133 470 6,7,8,9,(10+11+12+13+14) 133 480 6,7,8,9,(10+11+12+13+14) 133 500+740 6,7,8,9,(10+11+12+13+14) 133 610+730+800 6,7,8,9,(10+11+12+13+14) 134 150 6,7,8,9,(10+11+12+13+14) 134 160 6,7,8,9,(10+11+12+13+14) 134 200 6,7,8,9,(10+11+12+13+14) 134 350 6,7,8,9,(10+11+12+13+14) 134 360+370+380 6,7,8,9,(10+11+12+13+14) 134 450 6,7,8,9,(10+11+12+13+14) 134 460 6,7,8,9,(10+11+12+13+14) 134 470 6,7,8,9,(10+11+12+13+14) 134 480 6,7,8,9,(10+11+12+13+14) 134 500+740 6,7,8,9,(10+11+12+13+14) 134 610+730+800 6,7,8,9,(10+11+12+13+14) 135 150 6,7,8,9,(10+11+12+13+14) 135 160 6,7,8,9,(10+11+12+13+14) 135 200 6,7,8,9,(10+11+12+13+14) 135 350 6,7,8,9,(10+11+12+13+14) 135 360+370+380 6,7,8,9,(10+11+12+13+14) 135 450 6,7,8,9,(10+11+12+13+14) 135 460 6,7,8,9,(10+11+12+13+14) 135 470 6,7,8,9,(10+11+12+13+14) 135 480 6,7,8,9,(10+11+12+13+14) 135 500+740 6,7,8,9,(10+11+12+13+14) 135 610+730+800 6,7,8,9,(10+11+12+13+14) 136 150 6,7,8,9,(10+11+12+13+14) 136 160 6,7,8,9,(10+11+12+13+14) 136 200 6,7,8,9,(10+11+12+13+14) 136 350 6,7,8,9,(10+11+12+13+14) 136 360+370+380 6,7,8,9,(10+11+12+13+14) 136 450 6,7,8,9,(10+11+12+13+14) 136 460 6,7,8,9,(10+11+12+13+14) 136 470 6,7,8,9,(10+11+12+13+14) 136 480 6,7,8,9,(10+11+12+13+14)

35/119 136 500+740 6,7,8,9,(10+11+12+13+14) 136 610+730+800 6,7,8,9,(10+11+12+13+14) 141 150 6,7,8,9,(10+11+12+13+14) 141 160 6,7,8,9,(10+11+12+13+14) 141 200 6,7,8,9,(10+11+12+13+14) 141 350 6,7,8,9,(10+11+12+13+14) 141 360+370+380 6,7,8,9,(10+11+12+13+14) 141 450 6,7,8,9,(10+11+12+13+14) 141 460 6,7,8,9,(10+11+12+13+14) 141 470 6,7,8,9,(10+11+12+13+14) 141 480 6,7,8,9,(10+11+12+13+14) 141 500+740 6,7,8,9,(10+11+12+13+14) 141 610+730+800 6,7,8,9,(10+11+12+13+14) 151 150 6,7,8,9,(10+11+12+13+14) 151 160 6,7,8,9,(10+11+12+13+14) 151 200 6,7,8,9,(10+11+12+13+14) 151 350 6,7,8,9,(10+11+12+13+14) 151 360+370+380 6,7,8,9,(10+11+12+13+14) 151 450 6,7,8,9,(10+11+12+13+14) 151 460 6,7,8,9,(10+11+12+13+14) 151 470 6,7,8,9,(10+11+12+13+14) 151 480 6,7,8,9,(10+11+12+13+14) 151 500+740 6,7,8,9,(10+11+12+13+14) 151 610+730+800 6,7,8,9,(10+11+12+13+14) 152 150 6,7,8,9,(10+11+12+13+14) 152 160 6,7,8,9,(10+11+12+13+14) 152 200 6,7,8,9,(10+11+12+13+14) 152 350 6,7,8,9,(10+11+12+13+14) 152 360+370+380 6,7,8,9,(10+11+12+13+14) 152 450 6,7,8,9,(10+11+12+13+14) 152 460 6,7,8,9,(10+11+12+13+14) 152 470 6,7,8,9,(10+11+12+13+14) 152 480 6,7,8,9,(10+11+12+13+14) 152 500+740 6,7,8,9,(10+11+12+13+14) 152 610+730+800 6,7,8,9,(10+11+12+13+14) 153 150 6,7,8,9,(10+11+12+13+14) 153 160 6,7,8,9,(10+11+12+13+14) 153 200 6,7,8,9,(10+11+12+13+14) 153 350 6,7,8,9,(10+11+12+13+14) 153 360+370+380 6,7,8,9,(10+11+12+13+14) 153 450 6,7,8,9,(10+11+12+13+14)

36/119 153 460 6,7,8,9,(10+11+12+13+14) 153 470 6,7,8,9,(10+11+12+13+14) 153 480 6,7,8,9,(10+11+12+13+14) 153 500+740 6,7,8,9,(10+11+12+13+14) 153 610+730+800 6,7,8,9,(10+11+12+13+14) 162 150 6,7,8,9,(10+11+12+13+14) 162 160 6,7,8,9,(10+11+12+13+14) 162 200 6,7,8,9,(10+11+12+13+14) 162 350 6,7,8,9,(10+11+12+13+14) 162 360+370+380 6,7,8,9,(10+11+12+13+14) 162 450 6,7,8,9,(10+11+12+13+14) 162 460 6,7,8,9,(10+11+12+13+14) 162 470 6,7,8,9,(10+11+12+13+14) 162 480 6,7,8,9,(10+11+12+13+14) 162 500+740 6,7,8,9,(10+11+12+13+14) 162 610+730+800 6,7,8,9,(10+11+12+13+14) 163 150 6,7,8,9,(10+11+12+13+14) 163 160 6,7,8,9,(10+11+12+13+14) 163 200 6,7,8,9,(10+11+12+13+14) 163 350 6,7,8,9,(10+11+12+13+14) 163 360+370+380 6,7,8,9,(10+11+12+13+14) 163 450 6,7,8,9,(10+11+12+13+14) 163 460 6,7,8,9,(10+11+12+13+14) 163 470 6,7,8,9,(10+11+12+13+14) 163 480 6,7,8,9,(10+11+12+13+14) 163 500+740 6,7,8,9,(10+11+12+13+14) 163 610+730+800 6,7,8,9,(10+11+12+13+14) 164 150 6,7,8,9,(10+11+12+13+14) 164 160 6,7,8,9,(10+11+12+13+14) 164 200 6,7,8,9,(10+11+12+13+14) 164 350 6,7,8,9,(10+11+12+13+14) 164 360+370+380 6,7,8,9,(10+11+12+13+14) 164 450 6,7,8,9,(10+11+12+13+14) 164 460 6,7,8,9,(10+11+12+13+14) 164 470 6,7,8,9,(10+11+12+13+14) 164 480 6,7,8,9,(10+11+12+13+14) 164 500+740 6,7,8,9,(10+11+12+13+14) 164 610+730+800 6,7,8,9,(10+11+12+13+14) 182 150 6,7,8,9,(10+11+12+13+14) 182 160 6,7,8,9,(10+11+12+13+14) 182 200 6,7,8,9,(10+11+12+13+14)

37/119 182 350 6,7,8,9,(10+11+12+13+14) 182 360+370+380 6,7,8,9,(10+11+12+13+14) 182 450 6,7,8,9,(10+11+12+13+14) 182 460 6,7,8,9,(10+11+12+13+14) 182 470 6,7,8,9,(10+11+12+13+14) 182 480 6,7,8,9,(10+11+12+13+14) 182 500+740 6,7,8,9,(10+11+12+13+14) 182 610+730+800 6,7,8,9,(10+11+12+13+14) 183 150 6,7,8,9,(10+11+12+13+14) 183 160 6,7,8,9,(10+11+12+13+14) 183 200 6,7,8,9,(10+11+12+13+14) 183 350 6,7,8,9,(10+11+12+13+14) 183 360+370+380 6,7,8,9,(10+11+12+13+14) 183 450 6,7,8,9,(10+11+12+13+14) 183 460 6,7,8,9,(10+11+12+13+14) 183 470 6,7,8,9,(10+11+12+13+14) 183 480 6,7,8,9,(10+11+12+13+14) 183 500+740 6,7,8,9,(10+11+12+13+14) 183 610+730+800 6,7,8,9,(10+11+12+13+14) 184 150 6,7,8,9,(10+11+12+13+14) 184 160 6,7,8,9,(10+11+12+13+14) 184 200 6,7,8,9,(10+11+12+13+14) 184 350 6,7,8,9,(10+11+12+13+14) 184 360+370+380 6,7,8,9,(10+11+12+13+14) 184 450 6,7,8,9,(10+11+12+13+14) 184 460 6,7,8,9,(10+11+12+13+14) 184 470 6,7,8,9,(10+11+12+13+14) 184 480 6,7,8,9,(10+11+12+13+14) 184 500+740 6,7,8,9,(10+11+12+13+14) 184 610+730+800 6,7,8,9,(10+11+12+13+14) 192 150 6,7,8,9,(10+11+12+13+14) 192 160 6,7,8,9,(10+11+12+13+14) 192 200 6,7,8,9,(10+11+12+13+14) 192 350 6,7,8,9,(10+11+12+13+14) 192 360+370+380 6,7,8,9,(10+11+12+13+14) 192 450 6,7,8,9,(10+11+12+13+14) 192 460 6,7,8,9,(10+11+12+13+14) 192 470 6,7,8,9,(10+11+12+13+14) 192 480 6,7,8,9,(10+11+12+13+14) 192 500+740 6,7,8,9,(10+11+12+13+14) 192 610+730+800 6,7,8,9,(10+11+12+13+14)

38/119 193 150 6,7,8,9,(10+11+12+13+14) 193 160 6,7,8,9,(10+11+12+13+14) 193 200 6,7,8,9,(10+11+12+13+14) 193 350 6,7,8,9,(10+11+12+13+14) 193 360+370+380 6,7,8,9,(10+11+12+13+14) 193 450 6,7,8,9,(10+11+12+13+14) 193 460 6,7,8,9,(10+11+12+13+14) 193 470 6,7,8,9,(10+11+12+13+14) 193 480 6,7,8,9,(10+11+12+13+14) 193 500+740 6,7,8,9,(10+11+12+13+14) 193 610+730+800 6,7,8,9,(10+11+12+13+14) 201 150 6,7,8,9,(10+11+12+13+14) 201 160 6,7,8,9,(10+11+12+13+14) 201 200 6,7,8,9,(10+11+12+13+14) 201 350 6,7,8,9,(10+11+12+13+14) 201 360+370+380 6,7,8,9,(10+11+12+13+14) 201 450 6,7,8,9,(10+11+12+13+14) 201 460 6,7,8,9,(10+11+12+13+14) 201 470 6,7,8,9,(10+11+12+13+14) 201 480 6,7,8,9,(10+11+12+13+14) 201 500+740 6,7,8,9,(10+11+12+13+14) 201 610+730+800 6,7,8,9,(10+11+12+13+14) 203 150 6,7,8,9,(10+11+12+13+14) 203 160 6,7,8,9,(10+11+12+13+14) 203 200 6,7,8,9,(10+11+12+13+14) 203 350 6,7,8,9,(10+11+12+13+14) 203 360+370+380 6,7,8,9,(10+11+12+13+14) 203 450 6,7,8,9,(10+11+12+13+14) 203 460 6,7,8,9,(10+11+12+13+14) 203 470 6,7,8,9,(10+11+12+13+14) 203 480 6,7,8,9,(10+11+12+13+14) 203 500+740 6,7,8,9,(10+11+12+13+14) 203 610+730+800 6,7,8,9,(10+11+12+13+14) 204 150 6,7,8,9,(10+11+12+13+14) 204 160 6,7,8,9,(10+11+12+13+14) 204 200 6,7,8,9,(10+11+12+13+14) 204 350 6,7,8,9,(10+11+12+13+14) 204 360+370+380 6,7,8,9,(10+11+12+13+14) 204 450 6,7,8,9,(10+11+12+13+14) 204 460 6,7,8,9,(10+11+12+13+14) 204 470 6,7,8,9,(10+11+12+13+14)

39/119 204 480 6,7,8,9,(10+11+12+13+14) 204 500+740 6,7,8,9,(10+11+12+13+14) 204 610+730+800 6,7,8,9,(10+11+12+13+14) 205 150 5,6,7,8,9,(10+11+12+13+14) 205 160 5,6,7,8,9,(10+11+12+13+14) 205 200 5,6,7,8,9,(10+11+12+13+14) 205 350 5,6,7,8,9,(10+11+12+13+14) 205 360+370+380 5,6,7,8,9,(10+11+12+13+14) 205 450 5,6,7,8,9,(10+11+12+13+14) 205 460 5,6,7,8,9,(10+11+12+13+14) 205 470 5,6,7,8,9,(10+11+12+13+14) 205 480 5,6,7,8,9,(10+11+12+13+14) 205 500+740 5,6,7,8,9,(10+11+12+13+14) 205 610+730+800 5,6,7,8,9,(10+11+12+13+14) 206 150 5,6,7,8,9,(10+11+12+13+14) 206 160 5,6,7,8,9,(10+11+12+13+14) 206 200 5,6,7,8,9,(10+11+12+13+14) 206 350 5,6,7,8,9,(10+11+12+13+14) 206 360+370+380 5,6,7,8,9,(10+11+12+13+14) 206 450 5,6,7,8,9,(10+11+12+13+14) 206 460 5,6,7,8,9,(10+11+12+13+14) 206 470 5,6,7,8,9,(10+11+12+13+14) 206 480 5,6,7,8,9,(10+11+12+13+14) 206 500+740 5,6,7,8,9,(10+11+12+13+14) 206 610+730+800 5,6,7,8,9,(10+11+12+13+14) 207 150 5,6,7,8,9,(10+11+12+13+14) 207 160 5,6,7,8,9,(10+11+12+13+14) 207 200 5,6,7,8,9,(10+11+12+13+14) 207 350 5,6,7,8,9,(10+11+12+13+14) 207 360+370+380 5,6,7,8,9,(10+11+12+13+14) 207 450 5,6,7,8,9,(10+11+12+13+14) 207 460 5,6,7,8,9,(10+11+12+13+14) 207 470 5,6,7,8,9,(10+11+12+13+14) 207 480 5,6,7,8,9,(10+11+12+13+14) 207 500+740 5,6,7,8,9,(10+11+12+13+14) 207 610+730+800 5,6,7,8,9,(10+11+12+13+14) Croatia 861 100 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 200 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 350 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 360+370+380 3,(4+5),(6+7),(8+9),(10+11+12+13+14)

40/119 861 450 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 460+470+480 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 500 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 861 600+700+800 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 100 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 200 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 350 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 360+370+380 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 450 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 460+470+480 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 500 3,(4+5),(6+7),(8+9),(10+11+12+13+14) 862 600+700+800 3,(4+5),(6+7),(8+9),(10+11+12+13+14) Italy 221 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 221 163+200+500+611+740+800 (4+5),6,7,(8+9),(10+11),(12+13+14) 221 300 (4+5),6,7,(8+9),(10+11),(12+13+14) 221 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 221 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 222 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 300 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 230 500+740 (4+5),6,7,(8+9),(10+11),(12+13) 230 510 14 230 520+530+740 14 230 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14)

41/119 241 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 241 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 242 500+740+800 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 243 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 244 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 150+161+162+164+165+166+611+612+613+614+615+61 250 (4+5),6,7,(8+9),(10+11),(12+13+14) 6 250 163+220 (4+5),6,7,(8+9),(10+11),(12+13+14) 250 210 (4+5),6,7,(8+9),(10+11),(12+13+14) 250 230 (4+5),6,7,(8+9),(10+11),(12+13+14) 250 300 (4+5),6,7,(8+9),(10+11),(12+13+14) 250 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 250 500+740+800 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14)

42/119 260 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 260 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 270 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 281 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 282 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 291 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14)

43/119 292 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 292 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 301 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 302 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 360+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 370 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 400+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 303 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 360+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 370 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 311 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 150 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14)

44/119 312 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 312 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 320 800 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 150+161+162+164+165+166+612+613+614+615+616 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 163+200+611 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 350 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 360+370+380 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 450+470 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 460+480+730 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 500+740 (4+5),6,7,(8+9),(10+11),(12+13+14) 330 800 (4+5),6,7,(8+9),(10+11),(12+13+14) Cyprus *** 100 3,(4+5),(6+7) *** 100+200+350+360+370+380+400+500+600+700+800 (10+11+12+13+14) *** 100+200+350+360+370+380+600+700+800 (8+9) *** 200 3,(4+5),(6+7) *** 300+350+360+370+380 (6+7) *** 350+360 3,(4+5) *** 370+380 3,(4+5) *** 400+500 3,(4+5),(6+7),(8+9) *** 600+700+800 3,(4+5),(6+7) Latvia *** 150+160 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 200 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 360+370+380 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 450 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 460+470+480 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 500 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 600 (3+4),5,6,7,(8+9),(10+11+12+13+14) *** 700 (3+4),5,6,7,(8+9),(10+11+12+13+14)

45/119 *** 800 (3+4),5,6,7,(8+9),(10+11+12+13+14) Lithuania *** 150 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 160+610 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 200+360+380 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 450 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 460+470+480+730 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 500+740 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 830 3,4,5,6,7,8,9,(10+11),(12+13+14) *** 840 3,4,5,6,7,8,9,(10+11),(12+13+14) Luxembourg *** 100 6,7,8,9,(10+11+12+13+14) *** 300 6,7,8,9,(10+11+12+13+14) *** 450 6,7,8,9,(10+11+12+13+14) *** 460+480 6,7,8,9,(10+11+12+13+14) *** 470 6,7,8,9,(10+11+12+13+14) *** 500 6,7,8,9,(10+11+12+13+14) *** 600+700+800 6,7,8,9,(10+11+12+13+14) Hungary 764 150+161+162+164+166+612+613+614+615+616 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 764 163+220+232+233 ) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 764 210+231 ) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 764 350 ) 764 361+363+365+380+611 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 764 450+731+832 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 764 460+470+480+732+833+834 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 764 510 (6+7),(8+9),(10+11),(12+13+14) 764 510+520 3,(4+5) 764 520 (6+7),(8+9),(10+11),(12+13+14) 764 530+740+831+840 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 150+161+162+164+166+612+613+614+615+616 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 163+220+232+233 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 210+231 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 350 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 361+363+365+380+611 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 767 450+731+832 ) 767 460+470+480+732+833+834 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 510 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 767 520 3,(4+5),(6+7),(8+9),(10+11),(12+13+14)

46/119 767 530+740+831+840 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 150+161+162+164+166+612+613+614+615+616 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 768 163+220+232+233 ) 768 210+231 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 350 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 361+363+365+380+611 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) (3+4+5),(6+7),(8+9),(10+11),(12+13+14 768 450+731+832 ) 768 460+470+480+732+833+834 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 510 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 520 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) 768 530+740+831+840 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) Malta *** 150+160 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 210+230 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 220 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 350 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 360+370+380 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 450 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 460+470+480 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 510+530 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 520 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 610 (3+4),5,6,7,8,9,(10+11+12+13+14) *** 730+740+830+840 (3+4),5,6,7,8,9,(10+11+12+13+14) Netherlands (*) *** 100 (6+7),8,9,(10+11),(12+13+14) *** 211 (6+7),(8+9),(10+11),12,13,14 *** 212 (6+7),(8+9),(10+11),12,13,14 *** 213+223+231+233+351+352+353+354+370+380 (6+7),(8+9),(10+11),(12+13+14) *** 221 (6+7),(8+9),(10+11),(12+13+14) *** 222 (6+7),(8+9),(10+11),(12+13+14) *** 232 (6+7),(8+9),(10+11),(12+13+14) *** 360 (6+7),8,9,(10+11+12+13+14) *** 450 (6+7),8,9,(10+11),(12+13+14) *** 460+470+481+482+484 (6+7),(8+9),(10+11+12+13+14) *** 483 (6+7),(8+9),(10+11+12+13+14) *** 511 (6+7),8,9,(10+11),(12+13+14) *** 512 (6+7),8,9,(10+11),(12+13+14) *** 513 (6+7),8,9,(10+11),(12+13+14) *** 521 (6+7),(8+9),(10+11),(12+13+14) *** 522 (6+7),(8+9),(10+11),(12+13+14)

47/119 *** 523+530 (6+7),(8+9),(10+11),(12+13+14) *** 600+700+800 (6+7),8,9,(10+11),(12+13+14) Austria *** 150 5,6,7,8,9,(10+11),(12+13+14) *** 160 5,6,7,8,9,(10+11),(12+13+14) *** 200 5,6,7,8,9,(10+11),(12+13+14) *** 350 5,6,7,8,9,(10+11),(12+13+14) *** 360 5,6,7,8,9,(10+11),(12+13+14) *** 370+380 5,6,7,8,9,(10+11),(12+13+14) *** 450 5,6,7,8,9,(10+11),(12+13+14) *** 460 5,6,7,8,9,(10+11),(12+13+14) *** 470 5,6,7,8,9,(10+11),(12+13+14) *** 480 5,6,7,8,9,(10+11),(12+13+14) *** 510 5,6,7,8,9,(10+11),(12+13+14) *** 520 5,6,7,8,9,(10+11),(12+13+14) *** 530 5,6,7,8,9,(10+11),(12+13+14) *** 610 5,6,7,8,9,(10+11),(12+13+14) *** 730 5,6,7,8,9,(10+11),(12+13+14) *** 740 5,6,7,8,9,(10+11),(12+13+14) *** 830 5,6,7,8,9,(10+11),(12+13+14) *** 840 5,6,7,8,9,(10+11),(12+13+14) Poland 785 100 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 200 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 360+370+380 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 450 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 460+470+480 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 500 3,(4+5),6,7,(8+9),(10+11+12+13+14) 785 600+700+800 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 100 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 200 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 360+370+380 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 450 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 460+470+480 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 500 3,(4+5),6,7,(8+9),(10+11+12+13+14) 790 600+700+800 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 100 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 200 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 360+370+380 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 450 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 460+470+480 3,(4+5),6,7,(8+9),(10+11+12+13+14)

48/119 795 500 3,(4+5),6,7,(8+9),(10+11+12+13+14) 795 600+700+800 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 100 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 200 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 360+370+380 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 450 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 460+470+480 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 500 3,(4+5),6,7,(8+9),(10+11+12+13+14) 800 600+700+800 3,(4+5),6,7,(8+9),(10+11+12+13+14) Portugal *** 151+153 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 152 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 160 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 200 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 351 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 352+354 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 353+361+362+364 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 363 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 365+380+610 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 370 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 450 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 460+470 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 481+483 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 482+484+530+730+740 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 510 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 520 (3+4+5),6,7,(8+9),(10+11),(12+13+14) *** 800 (3+4+5),6,7,(8+9),(10+11),(12+13+14) Romania *** 150+160+610 (2+3),4,5,6,7,8,9,(10+11),(12+13+14) *** 200 (2+3),4,5,6,7,8,9,(10+11),(12+13+14) *** 300 (2+3),4,5,6,7,8,9,(10+11),(12+13+14) *** 400+730 (2+3),4,5,6,7,8,9,(10+11),(12+13+14) *** 500+740+800 (2+3),4,5,6,7,8,9,(10+11),(12+13+14) Slovenia *** 100 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 200 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 350 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 360+370+380 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 450 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 460 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 470 3,(4+5),(6+7),(8+9),(10+11),(12+13+14)

49/119 *** 480 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 500 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 610 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 730+740 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) *** 830+840 3,(4+5),(6+7),(8+9),(10+11),(12+13+14) Slovakia *** 150 (6+7),(8+9),(10+11),(12+13+14) *** 160 (6+7),(8+9),(10+11),(12+13+14) *** 200 (6+7),(8+9),(10+11),(12+13+14) *** 300 (6+7),(8+9),(10+11),(12+13+14) *** 450 (6+7),(8+9),(10+11),(12+13+14) *** 460+470+480 (6+7),(8+9),(10+11),(12+13+14) *** 500 (6+7),(8+9),(10+11),(12+13+14) *** 600 (6+7),(8+9),(10+11),(12+13+14) *** 700 (6+7),(8+9),(10+11),(12+13+14) *** 800 (6+7),(8+9),(10+11),(12+13+14) Finland 670 150 4,5,6,7,(8+9),(10+11+12+13+14) 670 160 4,5,6,7,(8+9),(10+11+12+13+14) 670 210+231 (4+5),(6+7),(8+9),(10+11+12+13+14) 670 220+232+233+360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 670 450 (4+5),6,7,8,9,(10+11+12+13+14) 670 460+470 (4+5),6,7,(8+9),(10+11+12+13+14) 670 481+482+483 (4+5),(6+7),(8+9),(10+11+12+13+14) 670 484 4,5,(6+7),(8+9),(10+11+12+13+14) 670 510 (4+5),(6+7),8,9,(10+11+12+13+14) 670 520+530 (4+5),(6+7),(8+9),(10+11+12+13+14) 670 610+730+740+830+840 4,5,6,7,(8+9),(10+11+12+13+14) 680 150 4,5,6,7,(8+9),(10+11+12+13+14) 680 160 4,5,(6+7),(8+9),(10+11+12+13+14) 680 210+231 (4+5),(6+7),(8+9),(10+11+12+13+14) 680 220+232+233+360+370+380 (4+5),6,7,(8+9),(10+11+12+13+14) 680 450 (4+5),6,7,8,9,(10+11+12+13+14) 680 460+470 4,5,6,7,(8+9),(10+11+12+13+14) 680 481+482+483 (4+5),(6+7),(8+9),(10+11+12+13+14) 680 484 4,5,(6+7),(8+9),(10+11+12+13+14) 680 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 680 520+530 (4+5),(6+7),(8+9),(10+11+12+13+14) 680 610+730+740+830+840 (4+5),6,7,(8+9),(10+11+12+13+14) 690 150 4,5,6,7,(8+9),(10+11+12+13+14) 690 160 4,5,6,7,(8+9),(10+11+12+13+14)

50/119 690 210+231 (4+5),(6+7),(8+9),(10+11+12+13+14) 690 220+232+233+360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 690 450 (4+5),6,7,8,9,(10+11+12+13+14) 690 460+470 (4+5),6,7,(8+9),(10+11+12+13+14) 690 481+482+483 (4+5),(6+7),(8+9),(10+11+12+13+14) 690 484 (4+5),(6+7),(8+9),(10+11+12+13+14) 690 510 (4+5),(6+7),8,9,(10+11+12+13+14) 690 520+530 (4+5),(6+7),(8+9),(10+11+12+13+14) 690 610+730+740+830+840 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 150 4,5,(6+7),(8+9),(10+11+12+13+14) 700 160 4,5,(6+7),(8+9),(10+11+12+13+14) 700 210+231 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 220+232+233+360+370+380 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 450 (4+5),6,7,8,9,(10+11+12+13+14) 700 460+470 (4+5),6,7,(8+9),(10+11+12+13+14) 700 481+482+483 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 484 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 510 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 520+530 (4+5),(6+7),(8+9),(10+11+12+13+14) 700 610+730+740+830+840 (4+5),(6+7),(8+9),(10+11+12+13+14) Sweden *** 150 6,7,(8+9),(10+11+12+13+14) *** 150+160 5 *** 160 6,7,(8+9),(10+11+12+13+14) *** 200+360+450+470+500+610+700+800 5 *** 210 6,7,(8+9),(10+11+12+13+14) *** 220+230 6,7,(8+9),(10+11+12+13+14) *** 360+450+470+500+610+700+800 6 *** 360+470+500+610+700+800 7 *** 360+470+520+530+610+700+800 (8+9),(10+11+12+13+14) *** 450 7,(8+9),(10+11+12+13+14) *** 460+480 5,6,7,(8+9),(10+11+12+13+14) *** 510 (8+9),(10+11+12+13+14) United Kingdom 411 151 6,7,8,9,(10+11+12+13+14) 411 161+162+163+166+613+614+615+616 (6+7),(8+9),(10+11+12+13+14) 411 200+350+360+380+611+612 (6+7),(8+9),(10+11+12+13+14) 411 450 (6+7),8,9,10,11,(12+13+14) 411 460+470+480 6,7,8,9,(10+11+12+13+14) 411 510 (6+7),8,9,(10+11+12+13+14) 411 520 (6+7),8,9,(10+11+12+13+14)

51/119 411 700+800 6,7,8,9,(10+11+12+13+14) 412 151 6,7,8,9,10,11,(12+13+14) 412 161+162+163+166+613+614+615+616 6,7,8,9,10,11,12,13,14 412 200+350+360+380+611+612 6,7,8,9,10,11,(12+13+14) 412 450 6,7,8,9,(10+11+12+13+14) 412 460+470+480 6,7,8,9,(10+11+12+13+14) 412 510 (6+7),8,9,(10+11+12+13+14) 412 520 (6+7),8,9,(10+11+12+13+14) 412 530 (10+11+12) 412 700+800 6,7,8,9,10,11,(12+13+14) 413 151 6,7,8,9,(10+11+12+13+14) 413 161+162+163+166+613+614+615+616 6,7,8,9,(10+11+12+13+14) 413 200+350+360+380+611+612 6,7,8,9,(10+11+12+13+14) 413 450 (6+7),8,9,10,11,(12+13+14) 413 460+470+480 6,7,8,9,(10+11+12+13+14) 413 510 (6+7),8,9,(10+11+12+13+14) 413 520 (6+7),8,9,(10+11),(12+13+14) 413 530 8,9 413 700+800 6,7,8,9,(10+11),(12+13+14) 421 150+160 (6+7),(8+9),(10+11+12+13+14) 421 200+300+610 (6+7),(8+9),(10+11+12+13+14) 421 450+470 (6+7),(8+9),(10+11+12+13+14) 421 460+480 (6+7),(8+9),(10+11+12+13+14) 421 500 (6+7),(8+9),(10+11+12+13+14) 421 700+800 (6+7),(8+9),(10+11+12+13+14) 431 150+160 (6+7),(8+9),(10+11+12+13+14) 431 200+300+610 (6+7),(8+9),(10+11+12+13+14) 431 450+470 (6+7),(8+9),(10+11+12+13+14) 431 460 (6+7),(8+9),(10+11+12+13+14) 431 480 (6+7),(8+9),(10+11+12+13+14) 431 500 (6+7),(8+9),(10+11+12+13+14) 431 700+800 (6+7),(8+9),(10+11+12+13+14) 441 150+160 5,(6+7),(8+9),(10+11+12+13+14) 441 200+300+610 5,(6+7),(8+9),(10+11+12+13+14) 441 450+470 5,(6+7),(8+9),(10+11+12+13+14) 441 460+480 5,(6+7),(8+9),(10+11+12+13+14) 441 500 5,(6+7),(8+9),(10+11+12+13+14) 441 700+800 5,(6+7),(8+9),(10+11+12+13+14)

REFERENCE DATABASE

Type of Farms (TF) 52/119 Economic Size (ES) Livestock unit (LU) calculations Utilised Agricultural Area (UAA) Altitudes Less Favoured Areas (LFA) Structural Funds Area Conversion rates Accounting years Liaison Agencies FADN regions Variables in Standard Results

Type of Farms (TF) Economic Size (ES) Livestock unit (LU) calculations Utilised Agricultural Area (UAA) Altitudes Less Favoured Areas (LFA) Structural Funds Area Conversion rates Accounting years Liaison Agencies FADN regions Variables in Standard Results

Type of Farms (TF)

(1) different Types of Farming (TF) at the level of the European Union which are shown in the next table:

1242/2008 (EC) 1242/2008 (EC) Version : Version : General TF TF14 1 Specialist field crops 15 Specialist COP 2 Specialist horticulture 16 Specialist other fieldcrops 3 Specialist permanent Crops 35 Specialist wine 4 Specialist grazing livestock 36 Specialist orchards - fruits 5 Specialist granivore 37 Specialist olives 6 Mixed cropping 38 Permanent crops combined 7 Mixed livestock 45 Specialist milk 8 Mixed crops-livestock 49 Specialist cattle 9 Non classifiable 48 Specialist sheep and goats

20 Specialist horticulture 50 Specialist granivores 1242/2008 (EC) Version : 60 Mixed crops 70 Mixed livestock

53/119 TF8 80 Mixed crops and livestock

1 Fieldcrops 2 Horticulture 3 Wine 4 Other permanent crops 5 Milk 6 Other grazing livestock 7 Granivores 8 Mixed

54/119 TYPE OF FARM : GENERAL TF

1242/2008 (EC) Version : General TF Principal type Particular type Subdivision of particular of farming of farming type of farming 1. Specialist field crops 15. Specialist cereals, oilseeds and protein crops 151. Specialist cereals (other than rice) oilseeds and protein crops

152. Specialist rice

153. Cereals, oilseeds, protein crops and rice combined

16. General field cropping 161. Specialist root crops

162. Cereals, oilseeds, protein crops and root crops combined

163. Specialist field vegetables

164. Specialist tobacco

165. Specialist cotton

166. Various field crops combined

2. Specialist horticulture 21. Specialist horticulture indoor 211. Specialist vegetables indoor

212. Specialist flowers and ornamentals indoor

213. Mixed horticulture indoor specialist

22. Specialist horticulture outdoor 221. Specialist vegetables outdoor

222. Specialist flowers and ornamentals outdoor

223. Mixed horticulture outdoor specialist

23. Other horticulture 231. Specialist mushrooms

232. Specialist nurseries

233. Various horticulture

3. Specialist permanent Crops 35. Specialist vineyards 351. Specialist quality wine

352. Specialist wine other than quality wine

353. Specialist table grapes

354. Other vineyards

36. Specialist fruit and citrus fruit 361. Specialist fruit (other than citrus, subtropical fruits or nuts)

362. Specialist citrus fruit

363. Specialist nuts

364. Specialist subtropical fruits

365. Specialist fruit, citrus, subtropical fruits and nuts: mixed production

55/119 37. Specialist olives 370. Specialist olives

38. Various permanent crops combined 380. Various permanent crops combined

4. Specialist grazing livestock 45. Specialist dairying 450. Specialist dairying

46. Specialist cattle - rearing and fattening 460. Specialist cattle - rearing and fattening

47. Cattle - dairying, rearing and fattening combined 470. Cattle - dairying, rearing and fattening combined

48. Sheep, goats and other grazing livestock 481. Specialist sheep

482. Sheep and cattle combined

483. Specialist goats

484. Various grazing livestock

5. Specialist granivore 51. Specialist pigs 511. Specialist pig rearing

512. Specialist pig fattening

513. Pig rearing and fattening combined

52. Specialist poultry 521. Specialist laying hens

522. Specialist poultry-meat

523. Laying hens and poultry-meat combined

53. Various granivores combined 530. Various granivores combined

6. Mixed cropping 61. Mixed cropping 611. Horticulture and permanent crops combined

612. Field crops and horticulture combined

613. Field crops and vineyards combined

614. Field crops and permanent crops combined

615. Mixed cropping, mainly field crops

616. Other mixed cropping

7. Mixed livestock 73. Mixed livestock, mainly grazing livestock 731. Mixed livestock, mainly dairying

732. Mixed livestock, mainly non-dairying grazing livestock

74. Mixed livestock, mainly granivores 741. Mixed livestock: granivores and dairying combined

742. Mixed livestock: granivores and non-dairying grazing livestock

8. Mixed crops-livestock 83. Field crops - grazing livestock combined 831. Field crops combined with dairying

832. Dairying combined with field crops

833. Field crops combined with non-dairying grazing livestock

834. Non-dairying grazing livestock combined with field crops

84. Various crops and livestock combined 841. Field crops and granivores combined

842. Permanent crops and grazing livestock combined

56/119 843. Apiculture

844. Various mixed crops and livestock

9. Non classifiable

TYPE OF FARM : TF14 GROUPING

1242/2008 (EC) Version : TF14 Grouping Principal type Particular type Subdivision of particular of farming of farming type of farming 15. Specialist COP 15. Specialist cereals, oilseeds and protein crops 151. Specialist cereals (other than rice) oilseeds and protein crops

152. Specialist rice

153. Cereals, oilseeds, protein crops and rice combined

16. Specialist other fieldcrops 16. General field cropping 161. Specialist root crops

162. Cereals, oilseeds, protein crops and root crops combined

163. Specialist field vegetables

164. Specialist tobacco

165. Specialist cotton

166. Various field crops combined

20. Specialist horticulture 21. Specialist horticulture indoor 211. Specialist vegetables indoor

212. Specialist flowers and ornamentals indoor

213. Mixed horticulture indoor specialist

22. Specialist horticulture outdoor 221. Specialist vegetables outdoor

222. Specialist flowers and ornamentals outdoor

223. Mixed horticulture outdoor specialist

23. Other horticulture 231. Specialist mushrooms

232. Specialist nurseries

233. Various horticulture

35. Specialist wine 35. Specialist vineyards 351. Specialist quality wine

352. Specialist wine other than quality wine

353. Specialist table grapes

354. Other vineyards

36. Specialist orchards - fruits 36. Specialist fruit and citrus fruit 361. Specialist fruit (other than citrus, subtropical fruits or nuts)

362. Specialist citrus fruit

57/119 363. Specialist nuts

364. Specialist subtropical fruits

365. Specialist fruit, citrus, subtropical fruits and nuts: mixed production

37. Specialist olives 37. Specialist olives 370. Specialist olives

38. Permanent crops combined 38. Various permanent crops combined 380. Various permanent crops combined

45. Specialist milk 45. Specialist dairying 450. Specialist dairying

48. Specialist sheep and goats 48. Sheep, goats and other grazing livestock 481. Specialist sheep

482. Sheep and cattle combined

483. Specialist goats

484. Various grazing livestock

49. Specialist cattle 46. Specialist cattle - rearing and fattening 460. Specialist cattle - rearing and fattening

47. Cattle - dairying, rearing and fattening combined 470. Cattle - dairying, rearing and fattening combined

50. Specialist granivores 51. Specialist pigs 511. Specialist pig rearing

512. Specialist pig fattening

513. Pig rearing and fattening combined

52. Specialist poultry 521. Specialist laying hens

522. Specialist poultry-meat

523. Laying hens and poultry-meat combined

53. Various granivores combined 530. Various granivores combined

60. Mixed crops 61. Mixed cropping 611. Horticulture and permanent crops combined

612. Field crops and horticulture combined

613. Field crops and vineyards combined

614. Field crops and permanent crops combined

615. Mixed cropping, mainly field crops

616. Other mixed cropping

70. Mixed livestock 73. Mixed livestock, mainly grazing livestock 731. Mixed livestock, mainly dairying

732. Mixed livestock, mainly non-dairying grazing livestock

74. Mixed livestock, mainly granivores 741. Mixed livestock: granivores and dairying combined

742. Mixed livestock: granivores and non-dairying grazing livestock

80. Mixed crops and livestock 83. Field crops - grazing livestock combined 831. Field crops combined with dairying

832. Dairying combined with field crops

833. Field crops combined with non-dairying grazing livestock

58/119 834. Non-dairying grazing livestock combined with field crops

84. Various crops and livestock combined 841. Field crops and granivores combined

842. Permanent crops and grazing livestock combined

843. Apiculture

844. Various mixed crops and livestock

TYPE OF FARM : TF8 GROUPING

1242/2008 (EC) Version : TF8 Grouping Principal type Particular type Subdivision of particular of farming of farming type of farming 1. Fieldcrops 15. Specialist cereals, oilseeds and protein crops 151. Specialist cereals (other than rice) oilseeds and protein crops

152. Specialist rice

153. Cereals, oilseeds, protein crops and rice combined

16. General field cropping 161. Specialist root crops

162. Cereals, oilseeds, protein crops and root crops combined

163. Specialist field vegetables

164. Specialist tobacco

165. Specialist cotton

166. Various field crops combined

61. Mixed cropping 611. Horticulture and permanent crops combined

612. Field crops and horticulture combined

613. Field crops and vineyards combined

614. Field crops and permanent crops combined

615. Mixed cropping, mainly field crops

616. Other mixed cropping

2. Horticulture 21. Specialist horticulture indoor 211. Specialist vegetables indoor

212. Specialist flowers and ornamentals indoor

213. Mixed horticulture indoor specialist

22. Specialist horticulture outdoor 221. Specialist vegetables outdoor

222. Specialist flowers and ornamentals outdoor

223. Mixed horticulture outdoor specialist

23. Other horticulture 231. Specialist mushrooms

59/119 232. Specialist nurseries

233. Various horticulture

3. Wine 35. Specialist vineyards 351. Specialist quality wine

352. Specialist wine other than quality wine

353. Specialist table grapes

354. Other vineyards

4. Other permanent crops 36. Specialist fruit and citrus fruit 361. Specialist fruit (other than citrus, subtropical fruits or nuts)

362. Specialist citrus fruit

363. Specialist nuts

364. Specialist subtropical fruits

365. Specialist fruit, citrus, subtropical fruits and nuts: mixed production

37. Specialist olives 370. Specialist olives

38. Various permanent crops combined 380. Various permanent crops combined

5. Milk 45. Specialist dairying 450. Specialist dairying

6. Other grazing livestock 46. Specialist cattle - rearing and fattening 460. Specialist cattle - rearing and fattening

47. Cattle - dairying, rearing and fattening combined 470. Cattle - dairying, rearing and fattening combined

48. Sheep, goats and other grazing livestock 481. Specialist sheep

482. Sheep and cattle combined

483. Specialist goats

484. Various grazing livestock

7. Granivores 51. Specialist pigs 511. Specialist pig rearing

512. Specialist pig fattening

513. Pig rearing and fattening combined

52. Specialist poultry 521. Specialist laying hens

522. Specialist poultry-meat

523. Laying hens and poultry-meat combined

53. Various granivores combined 530. Various granivores combined

8. Mixed 73. Mixed livestock, mainly grazing livestock 731. Mixed livestock, mainly dairying

732. Mixed livestock, mainly non-dairying grazing livestock

74. Mixed livestock, mainly granivores 741. Mixed livestock: granivores and dairying combined

742. Mixed livestock: granivores and non-dairying grazing livestock

83. Field crops - grazing livestock combined 831. Field crops combined with dairying

60/119 832. Dairying combined with field crops

833. Field crops combined with non-dairying grazing livestock

834. Non-dairying grazing livestock combined with field crops

84. Various crops and livestock combined 841. Field crops and granivores combined

842. Permanent crops and grazing livestock combined

843. Apiculture

844. Various mixed crops and livestock

61/119 Economic Size (ES)

Different economic size classes, at the level of the European Union and for each Member State :

1242/2008 (EC) 1242/2008 (EC) Version : Version : Size Classes ES6 grouping 1 < 2 000 EUR 1 2 000 - < 8 000 EUR 2 2 000 - < 4 000 EUR 2 8 000 - < 25 000 EUR 3 4 000 - < 8 000 EUR 3 25 000 - < 50 000 EUR 4 8 000 - < 15 000 EUR 4 50 000 - < 100 000 EUR 5 15 000 - < 25 000 EUR 5 100 000 - < 500 000 EUR 6 25 000 - < 50 000 EUR 6 >= 500 000 EUR

7 50 000 - < 100 000 EUR 8 100 000 - < 250 000 EUR 9 250 000 - < 500 000 EUR 10 500 000 - < 750 000 EUR 11 750 000 - < 1 000 000 EUR 12 1 000 000 - < 1 500 000 EUR 13 1 500 000 - < 3 000 000 EUR 14 >= 3 000 000 EUR

Livestock unit (LU) calculations

The next table gives the coefficients that are used to convert livestock species and classes to a common unit: The Livestock Unit (LU) :

2009/781 (EC) Version : Livestock unit calculations Converting average number of animals to livestock units is done applying to this number a coefficient related to the category of animal. The coefficients are the following : D22 Horses 0.8 D23 Calves for fattening 0.4 D24 Other cattle less than 12 months 0.4 D25 Male cattle 12-24 months 0.7 D26 Female cattle 12-24 months 0.7 D27 Male cattle over 24 months 1 D28 Breeding heifers 0.8 D29 Heifers for fattening 0.8 D30 Dairy cows 1 D31 Cull dairy cows 1 D32 Other (including suckler) cows 0.8 D34 Rabbits (breeding females) 0.02 D38 Goat (breeding females) 0.1 D39 Other goats 0.1 D40 Ewes 0.1 D41 Other sheep 0.1 D43 Piglets 0.027

62/119 D44 Breeding sows 0.5 D45 Pigs for fattening 0.3 D46 Other pigs 0.3 D47 Table chickens 0.007 D48 Laying hens 0.014 D49 Other poultry 0.03

Utilised Agricultural Area (UAA)

Different land area classes, at the level of the European Union and for each Member State. Farms practising intensive livestock production and horticulture are excluded from this classification :

2009/781 (EC) Version : UAA 1 < = 5 Ha 2 5< -10 Ha 3 10< -20 Ha 4 20< -30 Ha 5 30< -50 Ha 6 > 50 Ha

Altitudes

Altitude of the holdings :

2015/220 (EC) Version : Altitudes 1 < 300m 2 300-600m 3 >600m 4 Not Available

Less Favoured Areas (LFA)

Holdings situated in less favoured areas :

2012/385 (EC) Version : LFA 1 not in less-favoured areas or in areas with natural constraints 2 in less-favoured not mountain areas or in areas with natural constraints not mountain areas 3 in less-favoured or ANC mountain areas 4 no significant areas

Structural Funds Area

Location of the majority of the UAA of the holding :

2015/220 (EC) Version : Structural Funds Area 0 Not applied

63/119 1 the majority of the UAA is situated in a Convergence objective area 2 the majority of the UAA is in a Regional competitiveness and employment objective area 3 the majority of the UAA is eligible for transitional support

Conversion rates

(**) Euro zone 2017 Average rates of the EUR/ECU for year : Belgium BEF 40.339900 ** Bulgaria BGN 1.956000 Czech Republic CZK 26.327000 Denmark DKK 7.439000 Germany (*) DEM 1.955830 ** Estonia EEK 15.646600 ** Ireland IEP 0.787560 ** Greece (*) GRD 340.750000 ** Spain ESP 166.386000 ** France FRF 6.559570 ** Croatia HRK 7.464000 Italy ITL 1936.270000 ** Cyprus CYP 0.585274 ** Latvia LVL 0.702804 ** Lithuania LTL 3.452800 ** Luxembourg LUF 40.339900 ** Hungary HUF 309.273000 Malta MTL 0.429300 ** Netherlands (*) NLG 2.203710 ** Austria ATS 13.760300 ** Poland PLN 4.256000 Portugal PTE 200.482000 ** Romania RON 4.569000 Slovenia SIT 239.640000 ** Slovakia SKK 30.126000 ** Finland FIM 5.945730 ** Sweden SEK 9.637000 United Kingdom GBP 0.882000

Accounting years

In some Members States the beginning of the accounting year is not the same for all farms. This has the effect that the period for the Member State as a whole extends over more than 12 months.

2007 2008 2009

OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

Belgium OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

64/119 Bulgaria OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Czech Republic OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Denmark OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Denmark OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Denmark OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Germany (*) (Specialist horticulture) OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Germany (*) (Specialist horticulture) OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Germany (*) OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Estonia OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Ireland OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Greece (*) OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Spain OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN France OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Italy OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Cyprus OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Latvia OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Lithuania OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Luxembourg OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Hungary OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Malta OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Netherlands (*) OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Austria OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Poland OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Portugal OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Romania OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Slovenia OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Slovakia OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Finland OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN Sweden OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN United Kingdom OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC JAN FEB MAR APR MAY JUN

1. In France, the beginning of the accounting year for a small number of farms falls between 1 October and 31 December of the preceding year (comptabilités fiscales).

2. The accounting year in the United Kingdom runs from 31 December to 30 of April.

Liaison Agencies

Belgium

Organisation Verbindingsorgaan ILB-RICA Landbouwbureau/BCA Department Service Public de Wallonie Direction de l'analyse économique Contact Name M. CHEVALIER Luc Building Ellipse Gebouw Street Koning Albert II laan 35 bus 40 City B-1040 BRUXELLES/BRUSSEL URL www.belgium.be Flanders publications Publications Wallonia publications Bulgaria

Organisation Ministry of Agriculture and Food, Agrostatistics Department Contact Name Ms ATANASOVA Diana Street 55, Hristo Botev bul. City BG - 1040 Sofia Tel + 359 2 98 511 379 65/119 Fax + 359 2 980 82 94 URL www.mzh.government.bg Publications National publications Czech Republic

Organisation Institute of Agricultural Economics and Information Contact Name Mr. HANIBAL Josef Street Manesova, 1453/75 City 120 00 PRAHA 2 Tel +420-222 725 545 Fax +420-222 000 204 URL www.vsbox.cz/fadn/ Database Publications 2015 publication Publication archive Denmark

Organisation Division for account statistics for agriculture, Statistics Denmark Contact Name Mr. PEDERSEN Henrik Bolding Street Sejrøgade 11 City DK-2100 Copenhagen Tel +45 39 17 39 17 Fax +45 39 17 39 99 URL www.dst.dk/uk Database Publications Publications Germany (*)

Organisation Johann Heinrich von Thünen Institut (TI) Contact Name Mr. HANSEN Heiko Street Bundesallee 50 City D-38116 Braunschweig URL www.thuenen.de Data Publications Publications Estonia

Organisation Agricultural Research Centre Contact Name Mrs AAMISEPP Marju City EE-75501 Teaduse 4/6 Saku, Harju County, Estonia Tel +372-38-49730 Fax +372-38-49701 URL www.maainfo.ee Database Publications Publications Ireland

Organisation Teagasc HQ Contact Name Mr. BOYLE Gerry Building Oak Park City Carlow Fax +353 / 91 844296 E-mail [email protected] URL www.teagasc.ie

66/119 Data Publications Publications Greece (*)

Organisation Ministry of Rural Development and Food Department Directorate of Agricultural Extension Contact Name Mr. POLYMEROS Apostolos Street Patision 207 & Skalistiri 19 City EL-11253 ATHENS URL www.minagric.gr Spain

Organisation SECRETARIA GENERAL TECNICA Contact Name Ms CAMACHO GARCIA Alicia Street Paseo Infanta Isabel 1 City E-28014 MADRID Tel 0034913475139 Fax 0034913475293 E-mail [email protected] URL www.mapama.gob.es/es Publications Data France

Organisation Ministère de l'Agriculture, de l'Agrolimentaire et de la Forêt Department Service de la Statistique et de la Prospective Contact Name Mrs SEDILLOT Béatrice Street 12 rue Rol-Tanguy TSA 70007 City F-93555 Montreuil sous Bois cedex E-mail [email protected] URL www.agriculture.gouv.fr Online Database Publications Publications Croatia

Organisation Ministry of Agriculture Contact Name Ms ZADRAVEC VRABEC Andrea Street Ulica Grada Vukovara 78 City 10000 Zagreb E-mail [email protected] URL www.mps.hr Italy

Organisation Consiglio per la ricerca in agricoltura e l'analisi dell'economia agraria Contact Name Mr. SCARDERA Alfonso Street Via Po 14 City 00198 ROMA URL rica.crea.gov.it/public/it/index.php Data Publications Publications Cyprus

Organisation Department of Agriculture Contact Name Mr. ANTONIADES Artemis Street Loukis Akritas Avenue

67/119 City CY-1412 - NICOSIA URL www.moa.gov.cy/da Latvia

Organisation Institute of Agricultural Resources and Economics Contact Name Ms BRATKA Valda Street 14 Struktoru str City LV - 1039 Riga Tel +371-7-55 27 86 Fax +371-7-54 17 89 URL www.arei.lv Publications Publications Lithuania

Organisation Lithuanian Institute of Agrarian Economics (LIAE) Contact Name Ms JEDIK Andrej Street Kudirkos Street, 18 City LT - 03105 Vilnius URL www.laei.lt Publications Publications Luxembourg

Organisation Ministère de l'Agriculture, Viticulture et Développement Rural Contact Name Mlle BRUCHER Sandra Street 115,rue de Hollerich City L-1741 LUXEMBOURG-Ville Fax +352 49 16 19 URL www.agriculture.public.lu/de.html Publications Publications Hungary

Organisation Research Institute of Agricultural Economics Contact Name Mr. KESZTHELYI Szilárd Street Zsil u. 3-5. City H-1093 BUDAPEST URL www.aki.gov.hu Database Publications Publications Publications 2 Malta

Organisation Agriculture and Rural Payments Agency Contact Name Mr. ZAHRA Justin Street Luqa Road City Qormi Malta Fax +356-22924107 URL www.msdec.gov.mt Netherlands (*)

Organisation Wageningen Economic Research Contact Name Mr. VROLIJK Hans Street PO Box 29703 City NL-2502 LS DEN HAAG Tel 31 (0)70 3358330

68/119 Fax (0)70 3615624 URL www.wur.nl Database Publications Interactive presentation of the results Publications (search FADN) Austria

Organisation Bundesministerium für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft Contact Name Mr. HOFER Otto Street Stubenring 1 City A-1010 WIEN URL www.bmnt.gv.at Data Publications Publications Poland

Organisation Institute of Agricultural and Food Economics Contact Name Mr. FLORIANCZYK Zbigniew Street Swietokrzyska, 20 City PL - 00950 Warsaw Fax +48-22-826 93 22 E-mail [email protected] URL www.fadn.pl Data Publications Database Publications Portugal

Organisation GPP Gabinete de Planeamento, Política e Administração Geral Contact Name Mr. RAMOS Luis Street Praça do Comercio City 1149-010 LISBOA E-mail [email protected] URL www.gpp.pt/index.php/rica/rede-de-informacao-de-contabilidades-agricolas-rica Publications Data Romania

Organisation Ministerul Agriculturii si Dezvoltarii Rurale Contact Name Ms CHICOSU Elena Street Carol I Blvd, 24 sector 3 City RO - 020921 Bucuresti Tel +40-21-3072408, +40-21-3078617 Fax +40-21-3078627 URL www.maap.ro Publications Data Slovenia

Organisation Ministry of Agriculture and the Environment Contact Name Ms OBERSTAR Hermina Street Dunajska cesta 22 City SI - 1000 Ljubljana Tel +386 1 478 91 17 URL www.mkgp.gov.si Slovakia

69/119 Organisation National Agricultural and Food Centre Contact Name Ms GAJDOSIKOVA Katarina Street Trencianska, 55 City SK - 821 09 Bratislava Tel +421 2 582 43 237 Fax +421 2 534 16 408 E-mail [email protected] URL www.vuepp.sk Publications Publications Finland

Organisation Natural Resources Institute Finland Contact Name Mr. LATUKKA Arto Street Viikinkaari 4 City FI-00790 HELSINKI URL www.luke.fi Database Publications Publications Sweden

Organisation SCB Statistika centralbyran Contact Name Ms KARLSSON Ann-Marie Street Klostergatan 23 City S-701 89 ÖREBRO URL www.scb.se Database Publications Publications United Kingdom

Organisation DEFRA Department for Environment, Food & Rural Affairs Contact Name Ms CLOTHIER Lindsey Building 4th Floor, Millbank, c/o Nobel House Street 17 Smith Square City GB-LONDON SW1P 3JR URL www.gov.uk/government/collections/farm-business-survey England publications Wales data Wales publications Publications Northern Ireland data Northern Ireland publications Scotland data Scotland publications

FADN regions

Belgium

CODE REGION Validity 340 Belgium 1981-2003 341 Vlaanderen 2004- 342 Bruxelles-Brussel 2004- 343 Wallonie 2004- Bulgaria

CODE REGION Validity 831 Severozapaden 2007- 70/119 832 Severen tsentralen 2007- 833 Severoiztochen 2007- 834 Yugozapaden 2007- 835 Yuzhen tsentralen 2007- 836 Yugoiztochen 2007- Czech Republic

CODE REGION Validity 745 Czech Republic 2004- Denmark

CODE REGION Validity 370 Denmark 1981- Germany (*)

CODE REGION Validity 10 Schleswig-Holstein 1981-2017 15 Schleswig-Holstein/Hamburg 2018- 20 Hamburg 1981-2017 30 Niedersachsen 1981- 40 Bremen 1981- 50 Nordrhein-Westfalen 1981- 60 Hessen 1981- 70 Rheinland-Pfalz 1981- 80 Baden-Württemberg 1981- 90 Bayern 1981- 100 Saarland 1981- 110 Berlin 1981- 112 Brandenburg 1981- 113 Mecklenburg-Vorpommern 1981- 114 Sachsen 1981- 115 Sachsen-Anhalt 1981- 116 Thueringen 1981- Estonia

CODE REGION Validity 755 Estonia 2004- Ireland

CODE REGION Validity 380 Ireland 1981- Greece (*)

CODE REGION Validity 450 Makedonia-Thraki 1981- 460 Ipiros-Peloponissos-Nissi Ioniou 1981- 470 Thessalia 1981- 480 Sterea Ellas-Nissi Egaeou-Kriti 1981- Spain

CODE REGION Validity 500 Galicia 1986- 505 Asturias 1986- 510 Cantabria 1986- 515 Pais Vasco 1986- 520 Navarra 1986- 525 La Rioja 1986- 71/119 530 Aragón 1986- 535 Cataluna 1986- 540 Baleares 1986- 545 Castilla-León 1986- 550 Madrid 1986- 555 Castilla-La Mancha 1986- 560 Comunidad Valenciana 1986- 565 Murcia 1986- 570 Extremadura 1986- 575 Andalucia 1986- 580 Canarias 1986- France

CODE REGION Validity 121 Île-de-France 1981- 131 Champagne-Ardenne 1981- 132 Picardie 1981- 133 Haute-Normandie 1981- 134 Centre 1981- 135 Basse-Normandie 1981- 136 Bourgogne 1981- 141 Nord-Pas-de-Calais 1981- 151 Lorraine 1981- 152 Alsace 1981- 153 Franche-Comté 1981- 162 Pays de la Loire 1981- 163 Bretagne 1981- 164 Poitou-Charentes 1981- 182 Aquitaine 1981- 183 Midi-Pyrénées 1981- 184 Limousin 1981- 192 Rhône-Alpes 1981- 193 Auvergne 1981- 201 Languedoc-Roussillon 1981- 203 Provence-Alpes-Côte d'Azur 1981- 204 Corse 1981- 205 Guadeloupe 2012- 206 Martinique 2012- 207 La Réunion 2012- Croatia

CODE REGION Validity 861 Jadranska Hrvatska (Adriatic Croatia) 2013- 862 Kontinentalna Hrvatska (Continental Croatia) 2013- Italy

CODE REGION Validity 221 Aosta 1981- 222 Piemonte 1981- 230 Lombardia 1981- 241 Trentino 1981- 242 Alto-Adige 1981- 243 Veneto 1981- 244 Friuli-Venezia 1981- 72/119 250 Liguria 1981- 260 Emilia-Romagna 1981- 270 Toscana 1981- 281 Marche 1981- 282 Umbria 1981- 291 Lazio 1981- 292 Abruzzo 1981- 301 Molise 1981- 302 Campania 1981- 303 Calabria 1981- 311 Puglia 1981- 312 Basilicata 1981- 320 Sicilia 1981- 330 Sardegna 1981- Cyprus

CODE REGION Validity 740 Cyprus 2004- Latvia

CODE REGION Validity 770 Latvia 2004- Lithuania

CODE REGION Validity 775 Lithuania 2004- Luxembourg

CODE REGION Validity 350 Luxembourg 1981- Hungary

CODE REGION Validity 760 Közép-Magyarország 2004-2011 761 Közép-Dunántúl 2004-2011 762 Nyugat-Dunántúl 2004-2011 763 Dél-Dunántúl 2004-2011 764 Észak-Magyarország 2004- 765 Észak-Alföld 2004-2011 766 Dél-Alföld 2004-2011 767 Alföld 2012- 768 Dunántúl 2012- Malta

CODE REGION Validity 780 Malta 2004- Netherlands (*)

CODE REGION Validity 360 The Netherlands 1981- Austria

CODE REGION Validity 660 Austria 1995- Poland

CODE REGION Validity 785 Pomorze i Mazury 2004- 73/119 790 Wielkopolska i Śląsk 2004- 795 Mazowsze i Podlasie 2004- 800 Małopolska i Pogórze 2004- Portugal

CODE REGION Validity 610 Entre Douro e Minho/Beira litoral 1986-2007 615 Norte e Centro 2008- 620 Tras-os-Montes/Beira interior 1986-2007 630 Ribatejo e Oeste 1986- 640 Alentejo e do Algarve 1986- 650 Açores e Madeira 1986- Romania

CODE REGION Validity 840 Nord-Est 2007- 841 Sud-Est 2007- 842 Sud-Muntenia 2007- 843 Sud-Vest-Oltenia 2007- 844 Vest 2007- 845 Nord-Vest 2007- 846 Centru 2007- 847 Bucuresti-Ilfov 2007- Slovenia

CODE REGION Validity 820 Slovenia 2004- Slovakia

CODE REGION Validity 810 Slovakia 2004- Finland

CODE REGION Validity 670 Etela-Suomi 1995- 680 Sisa-Suomi 1995- 690 Pohjanmaa 1995- 700 Pohjois-Suomi 1995- Sweden

CODE REGION Validity 710 Slattbygdslan 1995- 720 Skogs-och mellanbygdslan 1995- 730 Lan i norra 1995- United Kingdom

CODE REGION Validity 411 England-North 1981- 412 England-East 1981- 413 England-West 1981- 421 Wales 1981- 431 Scotland 1981- 441 Northern Ireland 1981-

74/119 75/119 Variables in Standard Results c.u. : currency (EURO) # : heading number in Farm Return J,K,Lnnn(m) : refers to table, code and column in Farm Return

Income

SE131 Total output Total of output of crops and crop products, livestock and pre-2014: livestock products and of other output. Sales and use of (crop (euro) SE135 + SE206 + SE256 and livestock) products and livestock + change in stocks of post-2013: products (crop and livestock) + change in valuation of livestock (euro) SE135+SE206+SE256 - purchases of livestock + various non-exceptional products.

SE132 Total output / Total output / Total input pre-2014: Total input SE131/SE270 post-2013: (euro) SE131 /SE270

SE275 Total intermediate Total specific costs (including inputs produced on the holding) pre-2014: consumption and overheads arising from production in the accounting year. (euro) SE281 + SE336 = Specific costs + Overheads. post-2013: (euro) SE281+SE336

SE360 Depreciation Entry in the accounts of depreciation of capital assets over the pre-2014: accounting year. It is determined on the basis of the (euro) #300 + #348 + #356 replacement value. Concerns plantations of permanent crops, post-2013: farm buildings and fixed equipment, land improvements, (euro) D_OV_2010_V * DEPRECIATION_RATE + D_DY_3020..8010_V machinery and equipment and forest plantations. There is no depreciation of land and circulating capital.

SE365 Total external Remuneration of inputs (work, land and capital) which are not pre-2014: factors the property of the holder. = wages, rent and interest paid. (euro) SE370 + SE375 + SE380 post-2013: (euro) SE370+SE375+SE381

SE405 Balance Subsidies and taxes not arising from current productive activity pre-2014: subsidies & taxes in the accounting year. = Subsidies on investments + (euro) #370 + SE407 - #404 on investments premiums for the cessation of dairy farming - VAT paid on post-2013: investments. (euro) SE406+SE408

SE410 Gross Farm Output - Intermediate consumption + Balance current pre-2014: Income subsidies & Taxes. (euro) SE131 - SE275 + SE600 post-2013: (euro) SE131-SE275+SE600

SE415 Farm Net Value Remuneration to the fixed factors of production (work, land pre-2014: Added and capital), whether they be external or family factors. As a (euro) SE410 - SE360 result, holdings can be compared irrespective of their post-2013:

76/119 family/non-family nature of the factors of production employed. (euro) SE410-SE360 This indicator is sensitive, however, to the production methods employed: the ratio (intermediate consumption + depreciation)/fixed factors may vary and therefore influence the FNVA level. For example, in the livestock sector, if production is mostly without the use of land (purchased feed) or extensive (purchase and renting of forage land).

SE420 Farm Net Income FNI: Remuneration to fixed factors of production of the farm pre-2014: (work, land and capital) and remuneration to the entrepreneurs (euro) SE415 - SE365 + SE405 risks (loss/profit) in the accounting year. post-2013: (euro) SE405+SE415-SE365

SE425 Farm Net Value Farm Net Value Added expressed per agricultural work unit. pre-2014: Added / AWU (euro) SE415 / SE010 post-2013: (euro) SE425N /SE425D

SE430 Family Farm Family Farm Income expressed per family labour unit. Takes pre-2014: Income / FWU into account differences in the family labour force to be (euro) SE420 / SE015 remunerated per holding. It is calculated only for the farms with post-2013: family labour. (euro) SE430N /SE430D

SE600 Balance current Subsidies and taxes arising from current productive activity in pre-2014: subsidies & taxes the accounting year. Balance of subsidies and taxes on current (euro) SE605 + SE395 + SE390 operations. = Farm subsidies + VAT balance on current post-2013: operations - Farm taxes. (euro) SE605+SE395-SE390

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate Sample and population

SYS02 Farms Sum of weighting coefficients of individual holdings in the pre-2014: represented sample. Sum of the weights of the farms in the (sub-)sample. post-2013: Farms represented

SYS03 Sample farms Number of holdings in the sample. pre-2014: Number of farms in the (sub-)sample. post-2013: Sample farms Structures

SE005 Economic size Economic size of holding expressed in ESU (European size pre-2014: units; see the Community typology). (esu) Total standard gross margin in euro / 1200 post-2013:

77/119 (esu) Total economic size in euro /1000

SE010 Total labour input Total labour input expressed in AWU (annual work unit = full- pre-2014: time person equivalent). (awu) (#53+#57+#61+#65+#69+#72+#75+#79+#81+ (A) + (C) ) / 100 post-2013: (awu) SE015 +SE020

SE015 Unpaid labour Total unpaid labour input. Refers generally to family labour and pre-2014: input is expressed in FWU = Family work unit = Family AWU. (fwu) (#53+#57+#61+#65+#69+#72+#75+ (A) ) / 100 post-2013: (fwu) C_UR_10..50_W1+ (A)

SE020 Paid labour input Total paid labour input in AWU. Remuneration in cash or in pre-2014: kind. (awu) (#79+#81+ (C) ) / 100 post-2013: (awu) C_PR_50..70_W1 +(C)

SE025 Total Utilised Total utilised agricultural area of holding. Does not include pre-2014: Agricultural Area areas used for mushrooms, land rented for less than one year (ha) (#48+#49+#50) / 100 on an occasional basis, woodland and other farm areas post-2013: (roads, ponds, non-farmed areas, etc.). It consists of land in (ha) (B_UO_10_A +B_UT_20_A +B_US_30_A) /100 owner occupation, rented land and land in share-cropping (remuneration linked to output from land made available). It includes agricultural land temporarily not under cultivation for agricultural reasons or being withdrawn from production as part of agricultural policy measures. It is expressed in hectares (10 000 m²).

SE030 Rented U.A.A. Utilised agricultural areas rented by the holder under a tenancy pre-2014: agreement for a period of at least one year (remuneration in (ha) #49 / 100 cash or in kind). post-2013: (ha) B_UT_20_A /100

SE035 Cereals Common wheat and spelt, durum wheat, rye, barley, oats, pre-2014: summer cereal mixes, grain maize, other cereals. (ha) [K120(4)..128(4)] / 100 post-2013: (ha) I_A_(10110..10190)_AA /100

SE041 Other field crops Dry pulses, potatoes, sugar beet, herbaceous oil seed and pre-2014: fibre crops including seed (excluding cotton), hops, tobacco, (ha) {[K129(4)..135(4)] + K142(4) + K143(4)} / 100 other industrial crops (including cotton and sugar cane), grass post-2013: seeds and other seeds. (ha) I_A_(10210..10300+10400..10690+11000)_AA /100

SE042 Energy crops Areas sown under energy crops. pre-2014: (ha) ([K120(4)..133(4)] + K135(4) + K144(4) + K145(4) + K147(4) + K148(4) +K150(4) + K158(4) + K160(4) + K161(4) + K284(4) + K304(4) / 100 if K...(2)= 10 post-2013: (ha)

78/119 I_A_(10110...10170+10300+10400+10500+10910+10602+11100+3010 +40600)_ENAA /100

SE046 Vegetables and Fresh vegetables, melons, strawberries, pineapple, sweetcorn, pre-2014: flowers flowers and ornamental plants grown in the open or under (ha) {[K136(4) .. K138(4)] + K140(4) + K141(4)]} / 100 shelter. Basic area is taken into account (not cropped area) post-2013: even if it is used successively during one and the same farm (ha) I_A_(10711..10720+10810+10820)_AA/100 year. Mushrooms excluded.

SE050 Vineyards All vines, including young plantations. pre-2014: (ha) K155(4) / 100 post-2013: (ha) I_A_(40411..40460)_AA /100

SE055 Orchards Fruit and berry orchards (including tropical fruit) and citrus fruit. pre-2014: Includes young plantations. (ha) [K152(4)..153(4)] / 100 post-2013: (ha) I_A_(40111..40290)_AA /100

SE060 Olive groves Olive groves. Includes young plantations. pre-2014: (ha) K154(4) / 100 post-2013: (ha) I_A_(40310..40330)_AA /100

SE065 Other permanent Permanent crops grown under shelter, nurseries (including pre-2014: crops vine nurseries) and other permanent crops (such as osier, (ha) [K156(4)..158(4)] / 100 rushes and bamboo). Includes young plantations. post-2013: (ha) I_A_(40500+40600+40700)_AA/100

SE071 Forage crops Fodder roots and brassicas (mangolds, etc.), other fodder pre-2014: plants, temporary grass, meadows and permanent pastures (ha) [K144(4) + K145(4) + K147(4) + K150(4) + K151(4)] / 100 and rough grazing. post-2013: (ha) I_A_(10500+10921+10922+10923+10910+30100+30200)_AA/100

SE072 Agricultural Agricultural land not cultivated for agricultural reasons. Does pre-2014: fallows not include set aside. (ha) a)SO: K315(4)/100 or b)SGM: [K146(4) if [K146(2) = 1 and K146(3) not equal 5 to 8] / 100 post-2013: (ha) I_A_11210_AA /100

SE073 Set aside Land withdrawn from production due to compulsory agricultural pre-2014: policy measures. Includes both voluntary and compulsatory set (ha) a)SO: K316(4)/100 or b)SGM: [K146(4) if [K146(2) = 1 and K146(3) aside but excludes the area of non food crops grown on set = 5 to 8] / 100 aside area. post-2013: (ha) I_A_11220_AA /100

SE080 Total livestock Number of equines, cattle, sheep, goats, pigs and poultry pre-2014: units present on holding (annual average), converted into livestock (lu) [D22(5) * 0.08] + [D34(5) * 0.02]+ SE085 + SE090 + SE095 + SE100 units. Not included are beehives and other animals. Animals + SE105 which do not belong to the holder but are held under a post-2013: 79/119 production contract are taken into account according to their (lu) J_LU_(100+610)_V+SE085+SE090+SE095+SE100+SE105 annual presence.

SE085 Dairy cows Female bovine animals (including female buffaloes) which pre-2014: have calved and are held principally for milk production for (lu) D30(5) * 0.1 human consumption. Cull dairy cows not included. post-2013: (lu) J_LU_(261+262)_V

SE090 Other cattle All other cattle. pre-2014: (lu) {[D23(5)+D24(5) ] * 0.04} + {[D25(5)+D26(5)] * 0.07} + {[D28(5)+D29(5)]*0.08} + {[D27(5)+ D31(5 )] * 0.1} + [D32(5)] * 0.08] post-2013: (lu) J_LU_(210+220+230+251..252+240+269)_V

SE095 Sheep and goats Goats, other goats, ewes and other sheep. pre-2014: (lu) [D38(5)..41(5)] * 0.01 post-2013: (lu) J_LU_(321+329+311+319)_V

SE100 Pigs Piglets, breeding sows, pigs for fattening, other pigs. pre-2014: (lu) [D43(5) * 0.0027] + [D44(5) * 0.05] + [(D45(5)+D46(5)] * 0.03 post-2013: (lu) J_LU_(410+420+491+499)_V

SE105 Poultry Table chickens, laying hens and other poultry. pre-2014: (lu) [D47(5) * 0.007] + [D48(5) * 0.014] + [D49(5) * 0.03] post-2013: (lu) J_LU_(510+520+530)_V

SE110 Yield of wheat Production of common wheat and spelt in quintals (100 pre-2014: kilogrammes) per hectare. (100kilo/ha) [K120(5) * 100 ] / K120(4) post-2013: (100kilo/ha) SE110N /SE110D

SE115 Yield of maize Production of grain maize in quintals (100 kilogrammes) per pre-2014: hectare. (100kilo/ha) [K126(5) * 100 ] / K126(4) post-2013: (100kilo/ha) SE115N /SE115D

SE120 Stocking density Density of ruminant grazing livestock: average number of pre-2014: bovine LU (except calves for fattening) and sheep/goat LU per (lu/ha) { SE085 + SE090 - [D23(5) * 0.04] + SE095 } / [ [K144(4)..147(4)] hectare of forage UAA. Forage area includes fodder crops, + K150(4) +K151(4) ] / 100 agricultural fallows and land withdrawn from production post-2013: (except when non food crops are cultivated), permanent (lu/ha) SE120N /SE120N pasture and rough grazing. Stocking density is calculated only for holdings with corresponding animals and with forage area.

SE125 Milk yield Average production of milk and milk products (in milk pre-2014: equivalents) per dairy cow. Production includes farmhouse (kilo/cow) {[K162(5) +K163(5)] * 1000} / #130 consumption and farm use (distributed to animals). Holdings post-2013: 80/119 without dairy cows are excluded. (kilo/cow) SE125N /SE125D Production

SE131 Total output Total of output of crops and crop products, livestock and pre-2014: livestock products and of other output. Sales and use of (crop (euro) SE135 + SE206 + SE256 and livestock) products and livestock + change in stocks of post-2013: products (crop and livestock) + change in valuation of livestock (euro) SE135+SE206+SE256 - purchases of livestock + various non-exceptional products.

SE132 Total output / Total output / Total input pre-2014: Total input SE131/SE270 post-2013: (euro) SE131 /SE270

SE135 Total output crops Total of output of crops and crop products = sales + farm use + pre-2014: & crop production farmhouse consumption + (closing valuation - opening (euro) SE140 + SE145 + SE150 + SE155 + SE160 + SE165 +SE170 + valuation). SE175 + SE180 + SE185 + SE190 + SE195 + SE200 post-2013: (euro) SE140+SE145+SE150+SE155+SE160+SE165+SE170+SE175+SE180 +SE185+SE190+SE195+SE200

SE136 Total crops output Total crops output / ha pre-2014: / ha (cu) SE135/(SE025-K149AA-SE074) post-2013: (cu) SE136N /SE136D

SE140 Cereals Total of output of cereals: common wheat, durum wheat, rye, pre-2014: barley, oats, summer cereal mixes, grain maize, rice and other (euro) [K120(7..10)..128(7..10)] - [K120(6)..128(6)] cereals. Values are recorded after deduction of the co- post-2013: responsibility levy (before ¿92 reform) on cereals. (euro) I_(SA+CV+FC+FU-OV)_(10110..10190)_V

SE145 Protein crops Total of output of protein crops grown for their seed including pre-2014: mixtures of dry pulses with cereals. Not included if harvested (euro) [K129(7..10)] - K129(6) green (fodder). Does not include vegetables or soya. post-2013: (euro) I_(SA+CV+FC+FU-OV)_(10210..10290)_V

SE146 Energy crops Total of output of crops produced for energy purpose. pre-2014: (euro) {[K120(7..10)..133(7..10)] + K135(7..10) + 144(7..10) + K145(7..10) + K147(7..10) + K148(7..10) + K150(7..10) + K158(7..10) + K160(7..10) + K161(7..10) + K154(7..10) + K155(7..10)]}- {[K120(6)..133(6)] + K135(6) + 144(6) + K145(6) + K147(6) + K148(6) + K150(6) + K158(6)) +K160(6) + K161(6) + K154(6) + K155(6) } if K...(2)= 10 post-2013: (Not applicable)

81/119 SE150 Potatoes Total of output of all potatoes including early potatoes and pre-2014: seed. (euro) [K130(7..10)] - K130(6) post-2013: (euro) I_TO_10300_V

SE155 Sugar beet Total of output of sugar beets excluding the value of sugar pre-2014: beet tops but including that of pulp returned to the holder or (euro) [K131(7..10)] - K131(6) sold to the sugar beet factory. post-2013: (euro) I_TO_10400_V

SE160 Oil-seed crops Total of output of oil seed and fibre crops (excluding cotton). pre-2014: (euro) [K132(7..10)] - K132(6) post-2013: (euro) I_(SA+CV+FC+FU-OV)_(10604..10608)_V

SE165 Industrial crops Total of output of hops, tobacco, other industrial crops pre-2014: (including medicinal plants, aromatic plants, condiments and (euro) [K133(7..10)..135(7..10)] - [K133(6)..135(6)] spices, cotton and sugar cane, fibre flax and hemp). post-2013: (euro) I_(SA +CV +FC +FU- OV)_(10601+10603+10609..10613+10690)_V

SE170 Vegetables & Total of output of fresh vegetables, melons, strawberries, pre-2014: flowers flowers and ornamental plants (grown in the open or under (euro) [K136(7.10)..141(7..10)] - [K136(6)..141(6)] shelter). Included is the output from mushrooms (but the area post-2013: under mushrooms is not included in SE046). (euro) I_(SA+CV+FC+FU- OV)_(10711+10712+10720+10810+10820+60000)_V

SE175 Fruit Total of output of fruit trees and berries grown in the open pre-2014: (including tropical fruit). (euro) K152(7..10) - K152(6) post-2013: (euro) I_(SA+CV+FC+FU-OV)_(40111..40115+40120+40130)_V

SE180 Citrus fruit Total of output of oranges, tangerines and mandarins, pre-2014: clementines, lemons and other citrus fruit. (euro) K153(7..10) - K153(6) post-2013: (euro) I_(SA+CV+FC+FU-OV)_(40210+40220+40230+40290)_V

SE185 Wine and grapes Total of output of table grapes, grapes for quality/table wine, pre-2014: miscellaneous products of vines (grape must, etc.), wine, vine (euro) K155(7..10) - K155(6) by-products (marc, lee, etc.) and raisins. post-2013: (euro) I_(SA+CV+FC+FU-OV)_(40411..40480)_V

SE190 Olives & olive oil Total of output of table olives, olives for oil production, olive oil pre-2014: and by-products of olive groves. (euro) K154(7..10) - K154(6) post-2013: (euro) I_(SA+CV+FC+FU-OV)_(40310..40340)_V

SE195 Forage crops Total of output of fodder roots and brassicas (mangolds), other pre-2014: fodder plants, temporary grass, meadows and permanent (euro) [K144(7..10)..147(7..10)] + K150(7..10) + K151(7..10) - pastures, rough grazing, fallows and set-aside land. [K144(6)..147(6)] - K150(6) - K151(6) 82/119 post-2013: (euro) I_(SA+CV+FC+FU- OV)_(10500+10910+10921..10923+11210+30100+30200)_V

SE200 Other crop output Total of output of seeds and seedlings (of grasses, arable and pre-2014: horticultural crops, excluding cereals, pulses, potatoes and oil (euro) K142(7..10) + K143(7..10) + K148(7..10) + seed plants), other arable crops (not covered by specific [K156(7..10)..161(7..10)] - K142(6) - K143(6) - K148(6) - headings), permanent crops grown under shelter. [K156(6)..161(6)] post-2013: (euro) I_CV_40800_V+I_(SA+CV+FC+FU- OV)_(11000+11100+40500+90300)_V

SE206 Total output = Livestock production + change in livestock value + animal pre-2014: livestock & products. Livestock production = Sales + Household (euro) SE216 + SE220 + SE225 + SE230 + SE235 + SE240 + SE245 + livestock products consumption - Purchases It is calculated for equines, cattle, SE251 sheep, goats, pigs, poultry and other animals. Change in post-2013: livestock valuation = value at closing valuation - value at (euro) SE216+SE220+SE225+SE230+SE235+SE240+SE245+SE251 opening valuation. For animals which are present on the holding for more than one year, the value corresponding to the increase in volume is estimated. Animal products = Sales + Household consumption + Farm use + (Closing valuation - Opening valuation). The products are: milk and milk products from cows, ewes, goats, wool, hens' eggs, other animal products (stud fees, manure, other eggs, etc.) and receipts from animals reared under a service contract (animals not owned by farmer) and honey.

SE207 Total livestock Total livestock output / LU pre-2014: output / LU (cu) SE206/SE080 post-2013: (cu) SE207N /SE207D

SE216 Cows' milk & milk The values are recorded after deduction of the amount of the pre-2014: products co-responsibility levy (if any) but before deduction of the (euro) K162(7..10) + K163(7..10) - K162(6) - K163(6) amount of the super levy (if any). The latter is taken into post-2013: account in the calculation of SE390 taxes. (euro) L_(SA+FC+FU+CV-OV)_(261+262)_V+K_(SA+FC+FU+CV- OV)_(261+262)_V

SE220 Beef and veal Production + change in valuation. Net change in valuation in pre-2014: respect of calves for fattening, other cattle less than one year (euro) E52(2..3) - E52(1) + (J) old and cull dairy cows; change in valuation adjusted in post-2013: respect of all other categories of cattle. (euro) J_(SA+FC+FU-PU+CV-OV)_(210..269)_V+(J)

SE225 Pigmeat Production + change in valuation. Net change in valuation in pre-2014: respect of piglets, pigs for fattening and other pigs; change in (euro) E56(2..3) - E56(1) + (L) valuation adjusted in respect of breeding sows. post-2013: (euro) J_(SA+FC+FU-PU+CV-OV)_(410..499)_V+(L)

83/119 SE230 Sheep and goats Production + change in valuation. Net change in valuation in pre-2014: respect of other sheep and other goats; change in valuation (euro) E54(2..3) + E55(2..3) - E54(1) - E55(1) + (M) adjusted in respect of breeding ewes and goats. post-2013: (euro) J_(SA+FC+FU-PU+CV-OV)_(311..329)_V+(M)

SE235 Poultrymeat Production + change in valuation. Net change in valuation in pre-2014: respect of all categories of poultry. (euro) E57(2..3) - E57(1) + (K) post-2013: (euro) J_(SA+FC+FU-PU+CV-OV)_(510..530)_V+(K)

SE240 Eggs Total output of eggs. pre-2014: (euro) K169(7..10) - K169(6) post-2013: (euro) K_(SA+FC+FU-PU+CV-OV)_(531+532)_V

SE245 Ewes' and goats' Total output of ewes and goats milk and milk products. pre-2014: milk (euro) K164(7..10) + K165(7..10) + K167(7..10) + K168(7..10) - K164(6) - K165(6) - K167(6) - K168(6) post-2013: (euro) K_(SA+FC+FU+CV-OV)_(311+321)_V+L_(SA+FC+FU+CV- OV)_(311+321)_V

SE251 Other livestock & Meat of equines and other animals (including change in pre-2014: products valuation), wool, other animal products (manure, stud fees, (euro) E51(2..3) + E58(2..3) - E51(1) - E58(1) + K166(7..10) + etc.), receipts for animals held under contract, and honey. Net K170(7..10) + K171(7..10) + K313(7..10) - K166(6) - K170(6) - K171(6) - change in valuation in respect of beehives, rabbits and other K313(6) + (P) + (N) animals; change in valuation adjusted in respect of equines. post-2013: (euro) J_(SA+FC+FU-PU)_(100+610..900)_V+K_(SA+FC+FU+CV- OV)_(330+700..1100+1200)_V+(P)+(N)

SE256 Other output Leased land ready for sowing, receipts from occasional letting pre-2014: of fodder areas, agistment, forestry products, contract work for (euro) K149(7..10) + [(K172(7..10)..K181(7..10)] - K149(6) - others, hiring out of equipment, interest on liquid assets [K172(6)..181(6)] necessary for running the holding, receipts of tourism, receipts post-2013: relating to previous accounting years, other products and (euro) I_SA_(11300+90100..90200+90900)_V + I_(CV+FC+FU- receipts. OV)_90900_V + L_(SA+FC+FU+CV- OV)_(900..1020+2010..2030+9000)_V

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate Costs

SE270 Total Inputs = Specific costs + Overheads + Depreciation + External pre-2014: factors. Costs linked to the agricultural activity of the holder (euro) SE281 + SE336 + SE360 + SE365 and related to the output of the accounting year. Included are post-2013: amounts relating to inputs produced on the holding (farm use) (euro) SE281+SE336+SE360+SE365

84/119 = seeds and seedlings and feed for grazing stock and granivores, but not manure. When calculating FADN standard results, farm taxes and other dues are not included in the total for costs but are taken into account in the balance Subsidies and taxes (subsidies - taxes) on current and non-current operations. The personal taxes of the holder are not to be recorded in the FADN accounts.

SE275 Total intermediate Total specific costs (including inputs produced on the holding) pre-2014: consumption and overheads arising from production in the accounting year. (euro) SE281 + SE336 = Specific costs + Overheads. post-2013: (euro) SE281+SE336

SE281 Total specific = Crop-specific inputs (seeds and seedlings, fertilizers, crop pre-2014: costs protection products, other specific crop costs), livestock- (euro) SE285 + SE295 + SE300 + SE305 +SE310 + SE320 + SE330 + specific inputs (feed for grazing stock and granivores, other SE331 specific livestock costs) and specific forestry costs. post-2013: (euro) H_SL_(2010..2090)_V+H_SC_(3010..3030+3040+3090)_V+H_OS_(401 0..4090)_V

SE284 Specific crop Specific crop costs / ha pre-2014: costs / ha (cu) sum(SE285,SE295,SE300,SE305) / SE025 post-2013: (cu) SE284N /SE284D

SE285 Seeds and plants Relates to agricultural and horticultural crops. New plantations pre-2014: of permanent crops and woodlands are considered as (euro) #272 + #273 investments. post-2013: (euro) H_SC_(3010+3020)_V

SE295 Fertilisers Purchased fertilisers and soil improvers (excluding those used pre-2014: for forests). (euro) #274 post-2013: (euro) H_SC_3030_V

SE300 Crop protection Plant protection products, traps and baits, bird scarers, anti- pre-2014: hail shells, frost protection, etc. (excluding those used for (euro) #275 forests). post-2013: (euro) H_SC_3040_V

SE305 Other crop Including soil analysis, purchase of standing crops, renting pre-2014: specific costs crop land for a period of less than one year, purchase of crop (euro) #276 products (grapes, etc.), costs incurred in the market post-2013: preparation, storage, marketing of crops, etc. (euro) H_SC_3090_V

SE309 Specific livestock Specific livestock output / LU pre-2014: costs / LU (cu) sum(SE310,SE320,SE330)/SE080 post-2013:

85/119 SE309N/SE309D

SE310 Feed for grazing Concentrated feedingstuffs (including mineral licks and pre-2014: livestock preservatives), coarse fodder, expenditure on the use of (euro) #264 + #265 + #268 common grazing land, expenditure on agistment, cost of post-2013: renting forage land not included in the UAA for equines, cattle, (euro) H_SL_(2010+2020+2050)_V sheep and goats.

SE320 Feed for pigs & Feed for pigs and poultry. pre-2014: poultry (euro) #266 + #267 + #269 + #270 post-2013: (euro) H_SL_(2030..2070)_V

SE330 Other livestock Veterinary fees and reproduction costs, milk tests, occasional pre-2014: specific costs purchases of animal products (milk, etc.), costs incurred in the (euro) #271 market preparation, storage, marketing of livestock products, post-2013: etc. (euro) H_SL_(2080+2090)_V

SE331 Forestry specific Fertilisers, protective materials, miscellaneous specific costs. pre-2014: costs Labour costs, contract work and mechanisation are not (euro) #277 included; these are to be shown under the appropriate cost post-2013: headings. (euro) H_OS_4010_V

SE336 Total farming Supply costs linked to production activity but not linked to pre-2014: overheads specific lines of production. (euro) SE340 + SE345 + SE350 +SE356 post-2013: (euro) H_LM_(1020..1050)_V+H_FO_(5010..5055+5090)_V

SE340 Machinery & Costs of current upkeep of equipment (and purchase of minor pre-2014: building current equipment), car expenses, current upkeep of buildings and (euro) #261 + #263 + #278 + #287 costs land improvements, insurance of buildings. Major repairs are post-2013: considered as investments. (euro) H_LM_(1030+1050)_V+H_FO_(5010+5055)_V

SE345 Energy Motor fuels and lubricants, electricity, heating fuels. pre-2014: (euro) #262 + #279 + #280 post-2013: (euro) H_LM_1040_V+H_FO_(5020+5030)_V

SE350 Contract work Costs linked to work carried out by contractors and to the hire pre-2014: of machinery. (euro) #260 post-2013: (euro) H_LM_1020_V

SE356 Other direct Water, insurance (except for buildings and accidents at work) pre-2014: inputs and other farming overheads (accountants' fees, telephone (euro) #281 + #282 + #284 charges, etc.). post-2013: (euro) H_FO_(5040+5051+5090)_V

SE360 Depreciation Entry in the accounts of depreciation of capital assets over the pre-2014: accounting year. It is determined on the basis of the (euro) #300 + #348 + #356

86/119 replacement value. Concerns plantations of permanent crops, post-2013: farm buildings and fixed equipment, land improvements, (euro) D_OV_2010_V * DEPRECIATION_RATE + D_DY_3020..8010_V machinery and equipment and forest plantations. There is no depreciation of land and circulating capital.

SE365 Total external Remuneration of inputs (work, land and capital) which are not pre-2014: factors the property of the holder. = wages, rent and interest paid. (euro) SE370 + SE375 + SE380 post-2013: (euro) SE370+SE375+SE381

SE370 Wages paid Wages and social security charges (and insurance) of wage pre-2014: earners. Amounts received by workers considered as unpaid (euro) #259 workers (wages lower than a normal wage) are excluded. post-2013: (euro) H_LM_1010_V

SE375 Rent paid Rent paid for farm land and buildings and rental charges. pre-2014: (euro) #285 post-2013: (euro) H_FO_5070_V

SE380 Interest paid Interest and financial charges paid on loans obtained for the pre-2014: purchase of land, buildings, machinery and equipment, (euro) #289 livestock, circulating capital, interest and financial charges on post-2013: debts. (Not applicable)

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate Subsidies

SE605 Total subsidies - Subsidies on current operations linked to production (not pre-2014: excluding on investments). Payments for cessation of farming activities are (euro) SE610 + SE615 + SE699 + SE624 + SE625 + SE626 + SE630 investments therefore not included. Entry in the accounts is generally on post-2013: the basis of entitlement and not receipt of payment, with a view (euro) to obtain coherent results (production/costs/subsidies) for a SE610+SE615+SE624+SE625+SE626+SE630+SE650+SE699+M_S_2 given accounting year. 316_V

SE610 Total subsidies All farm subsidies on crops, including compensatory pre-2014: on crops payments/area payments and set-aside premiums. (euro) SE611 + SE612 + SE613 + JC924+ JC925 post-2013: (euro) M_S_(2150+2140)_V+SE613

SE611 Compensatory Amounts paid to producers of cereals, oilseeds and protein pre-2014: payments/area crops (COP crops) and energy crops payments. (euro) < 2000: J600(2); 2000-...: M(602...614)(5) + M618(5) + payments M(622...629)(5) + M(632...634)(5) + M655(5) post-2013:

87/119 (Not applicable)

SE612 Set aside Amount of premiums received by COP producers obliged to pre-2014: premiums set aside part of their land. Such land may, however, be used (euro) 1989-1999: J146(2) ; 2000-...: M650(5) for certain non-food crops. post-2013: (Not applicable)

SE613 Other crops All other farm subsidies on field, horticultural and permanent pre-2014: subsidies crops. (euro) [J120..145(2)] + [J147..161(2)] + J185(2) + [J281..284(2)] + [J296(2)..301(2)] + [J326..357(2)] + [J360..374(2)] + J952(2) + JC155 + JC285 + JC286 + JC288 + JC289 + [JC291..JC295] + JC304 post-2013: (euro) M_S_(2311..2315)_V+M_S_(2319+2320)_V+M_S_(2331..2339)_V+M_ S_(2250+2270)_V + M_(23111..23113)_V+M_(23141..23145)_V+M_(23311+23312)_V

SE615 Total subsidies All farm subsidies on livestock and livestock products. pre-2014: on livestock (euro) SE616 + SE617 + SE618 + SE619 post-2013: (euro) SE616+SE617+SE618+SE619

SE616 Subsidies In addition to the dairy premium, includes any subsidies on pre-2014: dairying dairy products. (euro) J30(2) + J162(2) + J163(2) + M770(5) - L401(10) + JC921 post-2013: (euro) M_S_(2341+2110+5100)_V-E_TX_10_T

SE617 Subsidies other All farm subsidies received for cattle other than dairy cows in pre-2014: cattle production, e.g. premiums for young male cattle, premiums for (euro) [J23..29(2)] + [J31..32(2)] + J52(2) + J307(2) + M700(5) + JC922 suckler cows, etc. post-2013: (euro) M_S_(2342+2343+2120+2210+2220+5200)_V

SE618 Subsidies sheep In addition to the ewe (and goat) premiums, includes any pre-2014: & goats subsidies on sheep/goat milk products. (euro) [J38..41(2)] + [J54..55(2)] + [J164..168(2)] + J308(2) + JC923 post-2013: (euro) M_S_(2130+2230+2240+2344+5300)_V

SE623 Other rural Support to help farmers to adapt to standards, to use farm pre-2014: development advisory services, to improve the quality of agricultural (euro) J830(2) + J835(2) + J840(2) + J900(2) + J910(2) + J953(2) payments products, training, afforestation and ecological stability of post-2013: forests. Including part of the measures of the article 69 of (euro) M_S_(3200+3610+3620+3700+3750+3600+3900)_V Regulation 1782/2003.

SE625 Subsidies on All farm subsidies on intermediate consumption. Subsidies on pre-2014: intermediate wages, rent, taxes and interest are to be excluded. (euro) [J60..82(2)] + J84(2) + J87(2) + JC928 consumption post-2013: (euro) M_S_(4200..4540+4600..4900)_V 88/119 SE626 Subsidies on Subsidies on wages, rent and interests pre-2014: external factors (euro) J59(2) + J85(2) + J89(2) post-2013: (euro) M_S_(4550+4100)_V

SE630 Decoupled Single farm payment and single area payment scheme. pre-2014: payments Additional aid included. (euro) SE631 + SE632 + SE640 post-2013: (euro) SE631+SE632 +M_(23810+23890+2900)_V

SE631 Single Farm Single Farm payment. pre-2014: payment (euro) J670(2) post-2013: (euro) M_S_(1110..1130)_V + M_S_1150_V

SE632 Single Area Scheme only for new Member States; not chosen by Malta and pre-2014: payment Slovenia. (euro) J680(2) post-2013: (euro) M_S_1200_V

SE640 Additional aid Amount resulting from the application of modulation to the first pre-2014: EUR 5000 or less of direct payments. (euro) J955(2) post-2013: (Not applicable)

SE650 Support_Art68 pre-2014: (euro) sum(JC921..JC928) post-2013: (euro) M_S_(2110..2170+4900)_V

SE699 Other subsidies pre-2014: (euro) sum(JC172,JC177,JC178,JC180,JC181,JC182,JC950,JC998,JC999,JC 927) post-2013: (euro) M_S_(2170+2410+2490+2810..2900)_V

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate Balances subsidies and taxes

SE408 VAT balance on It was considered preferable, for the purposes of calculating pre-2014: investments income, to treat this amount separately from the overall VAT (euro) -#404 balance. It is generally a large amount and has no connection post-2013: with the year's production. If it were taken into account in the (euro) G_VA_(1010+1020)_I

89/119 VAT balance, it would distort the balance of subsidies and taxes on current operations.

SE390 Taxes Farm taxes and other dues (not including VAT and the pre-2014: personal taxes of the holder) and taxes and other charges on (euro) #283 + #288 - J83(2) - Jc88(2) land and buildings. Subsidies on taxes are deducted. post-2013: (euro) H_FO_(5061+5062)_V

SE395 VAT balance The general rule is for all entries to be made exclusive of VAT; pre-2014: excluding on this poses no problems when the holder is subject to the (euro) #402 + #405 - #403 investments normal VAT system. When the special agricultural system post-2013: applies, the different VAT amounts should be recorded so that (euro) G_VA_(1010+1020)_NI when the results are calculated any advantages of national agricultural VAT systems can be taken into account. = VAT balance on current operations = (VAT on sales + flat-rate refund of VAT - VAT on purchases).

SE405 Balance Subsidies and taxes not arising from current productive activity pre-2014: subsidies & taxes in the accounting year. = Subsidies on investments + (euro) #370 + SE407 - #404 on investments premiums for the cessation of dairy farming - VAT paid on post-2013: investments. (euro) SE406+SE408

SE406 Subsidies on Subsidies on investments pre-2014: investments (euro) #370 post-2013: (euro) D_S_1040..8010_V

SE407 Payments to dairy This premium may be received in the form of a lump sum or be pre-2014: outgoers spread over several years. (euro) J1052(2) + J2052(2) post-2013: (Not applicable)

SE600 Balance current Subsidies and taxes arising from current productive activity in pre-2014: subsidies & taxes the accounting year. Balance of subsidies and taxes on current (euro) SE605 + SE395 + SE390 operations. = Farm subsidies + VAT balance on current post-2013: operations - Farm taxes. (euro) SE605+SE395-SE390

SE605 Total subsidies - Subsidies on current operations linked to production (not pre-2014: excluding on investments). Payments for cessation of farming activities are (euro) SE610 + SE615 + SE699 + SE624 + SE625 + SE626 + SE630 investments therefore not included. Entry in the accounts is generally on post-2013: the basis of entitlement and not receipt of payment, with a view (euro) to obtain coherent results (production/costs/subsidies) for a SE610+SE615+SE624+SE625+SE626+SE630+SE650+SE699+M_S_2 given accounting year. 316_V

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate 90/119 Balance sheet

SE436 Total assets Only assets in ownership are taken into account. Capital pre-2014: indicators are based on the value of the various assets at (euro) SE441 + SE465 closing valuation. = Fixed assets + current assets. post-2013: (euro) SE441+SE465

SE441 Total fixed assets = Agricultural land and farm buildings and forest capital + pre-2014: Buildings + Machinery and equipment + Breeding livestock. (euro) SE446 + SE450 + SE455 + SE460 post-2013: (euro) D_CV_(2010+3010+3020+3030+4010+5010)_V+J_CV_(251+261+262+ 296+311+321+420+610)_V

SE446 Land, permanent Agricultural land, permanent crops, improvements to land, pre-2014: crops & quotas quotas and other prescribed rights (including acquisition costs) (euro) #301 - #333 + #349 and forest land. post-2013: (euro) D_CV_(2010+3010+3020+5010+7010)_V

SE450 Buildings Buildings and fixed equipment belonging to the holder. pre-2014: (euro) #333 post-2013: (euro) D_CV_3030_V

SE455 Machinery Machines, tractors, cars and lorries, irrigation equipment pre-2014: (except when of little value or used only during one year). (euro) #357 post-2013: (euro) D_CV_4010_V

SE460 Breeding = Value at closing valuation of breeding heifers, dairy cows, pre-2014: livestock other cows, breeding goats, ewes, breeding sows. (euro) D28(4) + D30(4) + D32(4) + D38(4) + D40(4) + D44(4) post-2013: (euro) J_CV_(610+262+261)_V

SE465 Total current = Non-breeding livestock + Circulating capital (Stocks of pre-2014: assets agricultural products + Other circulating capital). (euro) SE470 + SE475 + SE480 post-2013: (euro) SE470+D_CV_(1010..1040)_V

SE470 Non-breeding = Value at closing valuation of all livestock except breeding pre-2014: livestock livestock. (euro) [D22(4)..27(4)] + D29(4) + D31(4) + [D33(4)..34(4)] + D39(4) + D41(4) + D43(4) + [D45(4)..50(4)] post-2013: (euro) J_CV(100..240+252+319+329+491..530+700+900)_V

SE475 Stock of = Value at closing valuation of all crop and livestock products pre-2014: agricultural (except young plantations). (euro) [K183(9) - K159(9)] products post-2013: (euro) I_CV_(10110..90900 - 40800)_V+ K_CV_(261..900)_V

91/119 SE480 Other circulating Advance for crops, holdings of agricultural shares, amounts pre-2014: capital receivable in the short-term, cash balances in hand or at the (euro) #365 - SE475 bank (assets necessary for running the holding). post-2013: (euro) D_CV_(1010..104)0_V-SE475

SE485 Total liabilities Value at closing valuation of total of (long- , medium- or short- pre-2014: term) loans still to be repaid. (euro) #394 post-2013: (euro) SE490+SE495

SE490 Long & medium- Loans contracted for a period of more than one year. pre-2014: term loans (euro) #378 post-2013: (euro) F_CV_(1010..3000)_L

SE495 Short-term loans Loans contracted for less than one year and outstanding cash pre-2014: payments. (euro) #386 post-2013: (euro) F_CV_(1010..3000)_S

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate Financial situation

SE501 Net worth = Total assets - Liabilities. pre-2014: (euro) SE436 - SE485 post-2013: (euro) SE436-SE485

SE506 Change in net =[ (Total assets - Liabilities) at closing valuation] - [ (Total pre-2014: worth assets - Liabilities) at opening valuation]. (euro) SE501 - {#296 + #344 + #352 + #360 + [D22(2)..50(2)] - #390} post-2013: (euro) SE501-SE437+F_OV_(1010..3000)_L+F_OV_(1010..3000)_S

SE510 Average farm Average value ( = [opening + closing] / 2 ) of Working capital = pre-2014: capital Livestock + Permanent crops + Land improvements + (euro) { [D22(2)..50(2)] + [D22(4)..50(4)] + #312 + #320 + #328 + #352+ Buildings + Machinery and equipment + Circulating capital. Not #360 + #317 + #325 + #333 + #357 + #365} / 2 included is the value of quotas and other prescribed rights as it post-2013: cannot always be dissociated from the value of land. It is (euro) calculated only if land capital is recorded separately from the (J_OV_(100..900)_V+J_CV_(100..900)_V+D_CV_(1010..2010+3020..4 value of buildings. 010+7010)_V)/2

SE516 Gross Investment = Purchases - Sales of Fixed assets + breeding livestock pre-2014: change of valuation. (euro) [#297 + #345 + #353] - [#299 + #347 + #355] + (Z) post-2013: (euro) D_(IP-SA)_(2010..8010)_V+(Z)

92/119 SE521 Net Investment = Gross Investment - Depreciation. pre-2014: (euro) SE516 - SE360 post-2013: (euro) SE516-SE360

SE526 Cash Flow (1) = The holding's capacity for saving and self-financing. = pre-2014: Receipts - Expenditure for the accounting year, not taking into (euro) {K183(7) + [E51(2)..58(2)]} - {[SE275 - #268 - #269 - #270 - #273] account operations on capital and on debts and loans. This + SE365 + [E51(1)..58(1)]} + SE600 + SE405 indicator is close to that used by EUROSTAT on the basis of post-2013: Macro-economic accounts. = Net Receipts of Agricultural (euro) I_SA_(10110..90900)_V+J_(SA- activity and Other Receipts + Balance farm subsidies & taxes PU)_(100..900)_V+K_SA_(261..1200)_V+L_SA_(261..9000)_V+SE600 + Balance subsidies & taxes on investments = Sales of +SE405¿SE275+H_SL_(2050..2070)_V+H_SC_3020_V+SE365 products + Other Receipts + Sales of livestock - All costs paid - Purchases of livestock + Farm subsidies - Farm Taxes + VAT balance + Subsidies on investments - Taxes on investments

SE530 Cash Flow (2) = The holding's capacity for saving and self-financing = pre-2014: Receipts - Expenditure for the accounting year = Net receipts (euro) SE526 + (#371 - #369) + (#394 - #390) of agricultural activity and other receipts + Balance farm post-2013: subsidies & taxes + Balance subsidies & taxes on investments (euro) SE526+D_(SA-IP)_(1040..8010)_V+F_(CV- + Balance of operations on capital + Balance of operations on OV)_(1010..3000)_S+F_(CV-OV)_1010..3000_L debts and loans = Sales of products + Other receipts + Sales of livestock - All costs paid - Purchases of livestock + Farm subsidies - Farm taxes + VAT balance + Subsidies on investments - Taxes on investments + Sales of capital - Investments + Closing valuation of debts - Opening valuation of debts.

SE532 Cash flow / farm Cash flow / farm total capital pre-2014: total capital SE530/SE436 post-2013: SE532N/SE532D

SYS04 Exchange rate Average exchange rate of the Member State to convert the pre-2014: national currency into euro. It is calculated as the average of Average corresponding to the accounting year. monthly rates weighted by the number of days in each month. post-2013: Exchange rate

(*) Provisional information

• Please note that accounting year 2014 was the first year when FADN data were collected with the new Farm Return structure and content provided in Commission Implementing Regulation (EU) 2015/220, Member States could modify some 2014 FADN data as a result of consistency checks with other accounting years. • Netherlands 2000 data are estimates based on 1999 data.

93/119 PUBLICATIONS

This page contains a selection of analyses produced by the Commission based on EU FADN in the last years. The reports are only available in English. For certain analysis, besides the report, annexes and/or presentations are available.

EU Agricultural and Farm Economics Briefs

EU Agricultural and Farm Economics Briefs Facts and figures on organic agriculture in the European Union EU Milk Margin Estimate up to 2015 Farm Economy Overview: Cereals sector (based on 2013 FADN data) Farm Economy Overview: Dairy sector (based on 2013 FADN data) Farm Economy Preview: Cereals Sector EU Milk Margin Estimate up to 2014 EU farm economics summary (2012 data) Farm Economy preview: Beef Sector Farm Economy Preview: Dairy Sector EU farm economics update 2012 EU farm economics summary 2011

Analysis supporting CAP reforms

CAP Health Check Impact of an additional modulation Nuts sector - Impact of the coupled payment suppression on nuts margins Impact of the coupled payment suppression on rice margins, complement rice and irrigated grain maize - comparison of margins Impact of the coupled payment suppression on rice margins, complement for Portugal Impact of the coupled payment suppression on rice margins Impact of a change towards flatter rates of direct payments Impact of the suppression of the coupled support for COP Impact of individual limits for direct payments per beneficiary Cereal sector - Impact of the reduction of the intervention price to a safety-net level on farm income Milk margins in the European Union (2004) Milk margins' evolution in the European Union (1998-2005) Impact of a price reduction on milk margins Impact on milk margins of a price reduction, complement on mountain areas Impact on milk margins of a price reduction, complements on national aids

CAP towards 2020 Impact of scenarios on the distribution of direct payments and farm income Suppression of coupled support for beef, sheep and goat sectors Direct payments Greening - Results of partial analysis on impact on farm income using FADN

Farm Economics brief

Catalogue N°5: EU Milk Margin Estimate up to 2013 N°4 :Organic versus conventional farming, which performs better financially? N°3: EU Milk margin estimate up to 2011 (October) N°2: EU production costs overview (July) N°1: Income developments in EU farms (June)

Horizontal aspects

94/119 EU Farm economics overview EU Farm Economics Overview based on 2013 FADN data EU farm economics overview - FADN 2012 (June 2015) EU farm economics overview - FADN 2011 (September 2014) EU Farm economics overview - FADN 2009 (May 2013) EU Farm economics overview - FADN 2008 (december 2011) EU Farm economics overview - FADN 2007 (december 2010) EU Farm economics overview - FADN 2006 (January 2009) EU Farm economics overview - report 2005 (June 2008)

Income Developments in the income situation of the EU agricultural sector (December 2010) Income variability and potential cost of income insurance for EU (May 2009) Income evolution 1990 - 2003 and 2013 forecasts (December 2006)

Direct payments Direct payments distribution in the EU-25 after implementation of the 2003 CAP reform (November 2008) Impact of individual limits for direct payments per beneficiary (January 2008) Impact of the suppression of the coupled support for COP, starch potato, hops, beef and sheep (July 2007) Impact of a change change towards flatter rates of direct payments (December 2007)

Modulation Impact of an additional modulation (January 2008)

Sector analysis

Beef Farm Economy Overview: Beef Sector, Information based on 2013 FADN data EU Bovine farms economics FADN Report 2012 (May 2013) EU Bovine farms economics FADN Report 2010 (February 2011) EU Bovine farms economics FADN Report 2008 (February 2009)

Cereals EU Cereal farms report based on 2013 FADN data EU cereal farms report 2013 EU Cereal farms report 2012 (March 2013) EU Cereal farms report 2011 (February 2012) EU cereal farms report 2010 (December 2010) EU cereal farms economics FADN Report 2008 (February 2009)

Dairy EU Dairy farms report based on 2013 FADN data EU Dairy farms report 2013 EU Dairy farms report 2012 EU Dairy farms report 2011 Policy Focus about the dairy crisis (June 2010) EU dairy farms report 2010 (June 2010) EU dairy farms economics - 2008 report (February 2009) Impact on milk margins of a price reduction, Complements on national aids (February 2008) Impact on milk margins of a price reduction, Complement on mountain areas (January 2008) Impact of a price reduction on milk margins (December 2007) Milk margins evolution in the European Union (1998-2005) (December 2007)

95/119 Milk margins in the European Union (2004) (October 2007) Costs of production for milk in the European Union, period 1997 - 2003 (February 2006)

Rice Impact of the coupled payment suppression on rice margins, Complement for Portugal (March 2008) Complement rice and irrigated grain maize - comparison of margins (March 2008) Impact of the coupled payment suppression on rice margins (February 2008)

Nuts Impact of the coupled payment suppression on nuts margins (December 2007)

Granivores Production costs and margins of pig fattening farms (March 2009)

Olive Trends over the period 2000-2010

Rural development

General Rural Development (2000-2006) in EU farms - 2009 report (July 2009)

Less Favoured Areas Overview of the Less Favoured Areas farms in the EU-25 (2004-2005) (September 2008) Focus on LFA-Other than mountain in the EU-25 (2004-2005) (September 2008) http://ec.europa.eu/agriculture/analysis

CONTRIBUTIONS

Contributions to evaluations and studies

The unit responsible for FADN in the Commission contributes significantly to the evaluations and studies commissioned by the Directorate of Agriculture and Rural Development by providing data and guidance for the interpretation of the data. For further information on evaluations and studies: http://ec.europa.eu/agriculture/eval/index_en.htm

Contributions to research projects

FADN data are largely used for research projects related to agriculture. The unit responsible for FADN in the Commission provides regularly data and guidance for the interpretation of the data. For further information on research projects related to agriculture: http://ec.europa.eu/research/agriculture/index_en.html

96/119 FREQUENTLY ASKED QUESTIONS

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Farm return from 2014 GENERAL DEFINITION OF TABLE GROUP CATEGORY COLUMN METADATA • TABLE: Main classification of data to be registered such as A General Information on the holding, C Labour etc. • GROUP: A grouping of the type of data such as the types of costs in Table H. • CATEGORY: For a particular category, this is a specific data item and value describing a characteristic of the category. This is probably best illustrated in tables A and C. • METADATA: The metadata gives the list of valid combinations of table / group / category / column elements. It contains other aspects of the data item such as its unit of measurement, data type, etc., are described in a separate metadata document The "Variable meta data specification.xls" available on CIRCABC for the new farm return, is such a document.

Is it possible to omit variables which are not applicable for a country (e.g. related to olive production) or do these have to be filled in with a

zero? In general if the variable is not applicable it should be left out of the file. Please do not leave empty tags as this causes problems for the RICA system. Some variables, such as those in Tables A and B are mandatory. Whether a variable is mandatory or not is defined in "Variable meta data specification.xls" available on CIRCABC.

TABLE A - General information on the holding

What are the allowed dates of closure of accounts (variable A_AI_70_DT)? For a given year N, the corresponding accounting year should end between 31st December N and 30th June N+1. The principle is that the harvest/production really relates to year N.

What direct payments should be included in the estimation of the ratio of turnover of OGA? The direct payments under Regulation (EU) No 1307/2013.

97/119 Example to calculate the number of grazing days (operand A_OT_220_C livestock unit grazing days on the common land): It is a total number of all the grazing days of all animals. The LU grazing day is a unit equivalent to one day's grazing by one dairy cow, or one bovine animal or one horse more than two years old. The grazing days for cattle and horses less than two years old, goats and sheep are converted into grazing days per LU by applying the coefficients 0.5, 0.2 and 0.15 respectively. For example: 2 dairy cows and 2 sheep grazing for 3 days Calculation: • 2 dairy cows x 3 days = 2 x 3 = 6 grazing days • 2 sheep x 3 days = 2 x 0.15 x 3 = 0.90 days • TOTAL grazing days to be recorded: 6.90 days

TABLE C - Labour

How to register the share of work for OGA in terms of AWU? When registering the share of work for OGA in terms of AWU, it is the standard definition of AWU in a given country that should be considered, not the number of hours worked by a certain farmer. Example: Even if in a given country 1 AWU represents 1800 hours per year, if a farmer works 2200 hours per year, out of which 200 is agricultural work and 2000 is work for OGA, the registration in Table C will be the following: Y1=2200, Y2=91%, W1=1, W2=100%. Therefore, W1 is 91% (based on this farmer's real activity in terms of hours) and W2 is 100% (based on AWU in standard terms).

In which cases can the values of Y2 (% of annual time worked) and W2 (% of AWU) be different? These two values can be the same, but Y2 is optional for categories 40 (spouse) and 50 (other regular paid/unpaid).

How to differentiate between basic and full agricultural training? According to the ESTAT FSS definition: • Basic agricultural trainings are any training courses which were completed at a general agricultural college and/ or institution specialising in certain subjects (including horticulture, viticulture, sylviculture, pisciculture, veterinary science, agricultural technology and associated subjects). A completed agricultural apprenticeship is regarded at basic training. • Full agricultural trainings are any training courses continuing for the equivalent of at least two years full time training after the end of compulsory education and completed at an agricultural college, university or other institute or higher education in agriculture, horticulture, viticulture, sylviculture, pisciculture, veterinary science, agricultural technology and associated subjects.

TABLE D - Assets

How to register assets the farmer received for free (e.g. gifts, inheritance)? These assets shall be registered as investment in column IP (though their cost for the farm was equal to zero). For those assets evaluated with an evaluation method different from fair value (e.g. machinery evaluated at historical cost), the value of the investment should be evaluated at fair value for the first registration.

98/119 What to register in Table D 1040 Inventories? Besides its regular content, Table D 1040 Inventories should include all the stocks from Table I Crops, Table K Animal products and Table L OGA, while Table J Animals should not be included.

Should the depreciation of the current year be calculated before or after deduction of the investments subsidies received? The depreciation of the current year should be calculated before the deduction of the investment subsidies received.

What is exactly to be recorded under code 2010 Biological assets-plants? Where are orchards or in general permanent crops to be recorded as they are subject to depreciation and code 2010 does not require recording of depreciation? Are under this heading supposed to be

recorded both, short- and long term assets as standing crops? Category 2010 includes values of all plants that have not been harvested yet in the given accounting year (all permanent and standing crops) including value of vineyards. These are tradable items usually used for sale (that can occur at any time) and shall be evaluated at fair value (FV). As it was agreed, there is no depreciation for biological assets-plants (simplification) and the Biological assets should be registered at FV. The change in value will appear as the difference between the opening and closing value e.g. in case of new plantations the closing value will be higher than the opening value while in case of old plantations it will be the other way round. Please see reference in: "Working document for the meeting of 15 September 2010": "Biological assets will be valued at fair value. Recorded will be the opening value, increases (purchase), decrease (sales) and closing value. Difference between OV + incr. and decr.+CV will constitute revenue from biological asset. This revenue will consist of income from changes in unit price and physical change (volume, growth). IFRS does not require, although recommends, recording these two separately."

How to take into account changes in the value of fixed assets due to the methodological changes in the valuation methods of fixed assets

when analysing a long time series? Should we recalculate the value of assets of the previous years in order to ensure comparability of data? No need to recalculate the previous years, we have foreseen a break in the series with the new methodology.

How should we register the investment subsidies received in previous years for assets in case the farm is new in the sample or in case of the small family farms without double entry bookkeeping? What about farms present in the sample already in the previous year(s) and therefore investment subsidies received in previous accounting year(s) were recorded in the farm return not as current portion but as sum received

during previous accounting years? In case the holding is new in the sample and it received investment subsidies before getting into the sample, the investment including the investment subsidies already appear in the opening value of the asset. The yearly portion of subsidies (total subsidies divided by the life in years of the asset) however should still be entered in the subsidies group in Table D. The same applies to small farms, i.e. the whole investment subsidy should be registered in table M, while the yearly portion should be reported in Table D in the subsidies group.

99/119 In the second case when the holding was present and the subsidy was registered in one bulk, a correction should be made to allocate the yearly portions for the accounting years 2014 and 2015 (new farm return) if feasible.

How should we register fully depreciated assets without residual value? In case the asset is still used in the agricultural activities on the holding, usually there should be a value of that asset (e.g. improvements/cost of maintenance). If not used anymore and there is no residual value, the closing value can be zero at the end of the accounting year.

To fill in category 1020 Receivables the information is taken from customer accounts. The amount of the receivables is recorded as sum of selling price and VAT in the invoice. Based on general definitions, point 5: "Values are registered without VAT". Shall we in this case register

only the selling price as Receivables? Although values indeed are to be registered without VAT, preference is given to consistency in this case: in case the value from the books includes VAT, the corresponding Payables should be registered in Table H Inputs. Example: Normally the bookkeeper registers under Receivables the following: Debit Customer: 1200 euro Credit Sales revenue: 1000 euro Credit VAT: 200 euro The corresponding payables for this revenue are registered under Table H without VAT regarding the general definitions. Shall we register under category 1020 Receivables 1000 euro or 1200 euro? Answer: 1200

In case of standing crop what should we register to the opening valuation of category 2010 Biological assets? Standing crop is a crop still growing in a field at the beginning of year (01.01.2014). On 01.01.2014 the farm accounts contain information on all costs made during the previous year (2013) for sowing the crop. These costs shall be registered in category D_OV_2010_V as well as in I_OV_10110_TC_MD_V. Table H should also include the cost of seeds for the given crop's production in year 2014.

Agricultural buildings not used for agricultural production are excluded from the FADN farm return. Does that mean that all dwellings are left

out as well?

Each building should be assessed individually. - Buildings not used for agricultural purposes should be excluded from the farm return. - Buildings used by the holder for agricultural purposes should be registered as part of the agricultural activity of the holding.

How to record profits and/or losses of fixed assets? Profits and losses on the sale of fixed assets are not taken into account any more from 2006 accounting year onwards. The new rule is the following:

100/119 At the time of sale, the depreciation should be calculated for the period of time during which the asset was still on the holding. The selling price is to be recorded in table D - Sales, the closing valuation is 0.

Historical value in the new farm return Historical cost value is applied only to the opening value of the first year of a particular asset of the farm in FADN sample. Further on, depreciation should be applied and opening value of the second year should not be equal to the initial historical cost of the asset any more.

The impairment loss occurs when an asset is thought to be worth less than stated in the opening balance minus ordinary depreciation and therefore gets a new, lower closing value. The difference (impairment loss) is not considered a cost and therefore only affects net worth of

the holding. Shall we include impairment loss in accumulated depreciation in the new farm return? The impairment loss could be considered as a proof that the applied depreciation rate of an asset was not precise enough. Although the impairment loss should in general be one-time (nonrecurring) charge, contrary to the annually recurring depreciation, as there is no special Group of information for it we would like to have it included in the depreciation in the new FADN farm return.

The definition of group of information "Investment / Purchase, before deduction of subsidies" includes only expenditure on purchase. Should

other forms of acquisition of assets as payment in kind, surpluses etc. be taken into account? In case the values are available and significant when calculating income, they should be estimated and recorded.

Since farm buildings as well as machinery and equipment will now be recorded at historical value rather than fair value, will the opening

valuations of these categories regarding 2014 be allowed to differ from the closing valuations of 2013? Yes, they will be allowed to differ because of the different valuation method.

What valuation should be used for the sales of buildings and machinery? Even if book differences appear, please still record the real values of depreciation and sales in the farm return and justify the error message 6.14.

Why is the category SA (sales) for the code 7020 "Intangible assets, non-tradable" allowed? Shouldn't it be blocked for this code? Non-tradable means that there is no active market for the item but it eventually can be transferred to another person or entity. For example: software, licences, patents, etc.

TABLE E - Quotas and other rights

What should be recorded under category 70 - Entitlements for special rights in table E?

101/119 The special rights correspond to special entitlements (Regulation (EC) 73/2009). In the current version of the farm return, information on "Payments in accordance with the single payment scheme, based on special entitlements" are recorded under table M, heading 674, while in table L, "entitlements for payments under single payment scheme" were optional and recorded all payments together. Due to the fact that the units for "normal entitlements" and "special entitlements" differ (quantity for the first being in ares, the other one in number of rights), it was necessary to record them separately.

If there is no organic manure quota in a Member State, shall the category 50 be filled in? No.

TABLE G - Value added tax (VAT)

Example for the interpretation of categories 1010 and 1020: 1010. Main VAT system in the farm: e.g. the main goal of the farm e.g. the agricultural activity. 1020. Minority VAT system in the farm: the holding my have a second VAT number e.g. for non-agricultural activities. Clarifications about registering VAT: In the farm return the accounting data is expressed in monetary value without VAT. But holdings receive prices with VAT on their sales and pay prices with VAT when they buy. So in order to estimate the total revenue of the holding it is necessary to take into account the balance of VAT received and paid in cases when that sum is not cleared with the VAT administration. This is the case of the flat-rate scheme because the balance remaining on the holding must be entered in Table G. When the balance is cleared with the VAT administration, the total revenue of the holding is not concerned. This is the "normal" case when no value shall be entered into Table G except for an indication of the - ordinary- VAT system. The VAT balance must be registered in Table G only if it is not fully reimbursed (or recovered) by the VAT administration. That is, a VAT system with a partial compensation of the VAT balance (VAT system type 2 in the farm return) requires the recording of VAT balance remaining in the holding after that partial compensation. Therefore the value of the "VAT balance" in the new farm return to be registered in Table G in the case of VAT type 2 = VAT on sales - VAT on purchases + VAT received from administration - VAT paid to the administration. In the case of a VAT scheme so designed that this balance (see the previous calculation) results in zero, even if this result is obtained in the next accounting year (the normal VAT system), only the type of the VAT system (1) is registered and not the balance (which is assumed to be zero).

TABLE H - Inputs

Where to register overhead costs related to OGA? There is no separate heading but they should be registered to Other farming overheads to specific headings.

What is meant by "including changes in cultivations" in the following instruction? "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 so that it is possible to distinguish the costs related to

the output of the accounting year."

102/119 The phrase "including changes in cultivations" refers to the crops (cultivations) of the accounting year as contrasted with those of the previous accounting year. It serves to remind that costs of these crops' output should be associated (reported) with their output even if these costs were borne in the previous calendar year. This paragraph has been in the FR regulation unchanged since 1977.

Under which code should we register eggs for hatching? Table H 2090 Other specific livestock costs.

The regulation stipulates that receipts from resale of purchased supplies are to be deducted from corresponding inputs. What if a holding resells such a great portion of the purchased supplies and with such a great markup in price, that it turns a net profit in for example crop protection products? Theoretically, profits from reselling should not be recorded in FADN. Does this mean the cost of crop protection

products should simply be recorded as 0 (zero) in the above mentioned example? Primarily, farm inputs (including crop protection products) reported in table H relate to the -consumption- of productive resources corresponding to the output of the farm during the accounting year. These should be the farm inputs used to produce the farm outputs. Ideally reporting the value of crop protection products used up in the production of crops in that accounting year would be desirable. The explanations try to cover cases when the above data has to be approximated. And the proper place to report changes, including sales, of stocks of inputs is "Inventories" in table D Assets.

The regulation says "Costs of ingredients, raw materials or semi-processed products, own or purchased and other specific costs of xxx (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." E.g. in case of a dairy farm producing cheese, the text above implies that the value of the milk produced on the

holding should be included in the specific costs. How should we value the milk? Indeed the value of the milk produced on the farm used for cheese production should appear in table K as farm use. The same value should also appear in table H under specific cost for milk processing. The milk should be registered in fair value. As explained in RICC 1603:"As for other farm products used in the farm (e.g. forage) it is supposed that the price may be extracted from farm accounts (if part of the production is sold) or that information on such price may be found in an external local or regional source. It may be difficult in some cases."

Where is the income category Interest on liquid assets, formerly category K_178, to be recorded according to the new regulation? Is it to be

deducted from the costs in variable H_FO_5080_V Interests and financial charges paid in table H? Interests on liquid assets, formerly category K_178, are NOT to be deducted from the costs in variable 5080 in table H from the accounting year 2016.

TABLE I - Crops

Where should other fodder plants such as lucerne or clover be recorded? They should be registered to I_10922.

103/119 The working groups decided not to use sub-headings in the new farm return, however code 50210 is the subheading of the main heading 50200. The same applies for for code 90300 and the following codes: 90310, 90320 and 90330. Are sub-headings supposed to be used

alternatively to main headings? The information on by-products (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts (note that the same holds for potatoes - codes 10310, 10390). In other words, the main heading is mandatory, while the subheadings are mandatory only if the division by categories is available for the given farm (which is not the case in all Member States). Regarding the main code 50200 and the subheading 50210 - this is a different situation in a sense that both are mandatory (50210 gives an important piece of information which, in itself, does not allow to reconstruct 50200, given that no subheading for "other wooded area" is foreseen in the new farm return).

In the previous farm return version there is K_125 code "summer cereal mixes". Where should this product be recorded in the new farm

return? I_10190 includes K_125 (as well as all the crops previously registered under K_128).

Where should the hiring out of equipment of the holding without farm labour force or using farm labour force in contract work be registered,

as these are not considered OGA but agricultural activity and cannot be recorded in table L code 2010? Code 90900 "Other".

How to provide different type of crop codes or missing data codes for a single crop / a single crop code handled? Can one send several lines of the same crop code, for example 10110 wheat, just as one can send several lines of labour type code 10 Holder/manager in table C if

needed? TC and MD codes shall be included in each and every variable (so there is a need to specify I_A_10110_TC_MD_TA in full). The type of crop and missing data codes are recorded as attributes of the categories in Table I in the XML file. However, it is required to send several lines of code for the same crop if TC and/or MD differ.

Is 10300 a fully separate category from sum of categories 10310 and 10390? The information for potatoes codes 10310 and 10390 has to be provided only if the data is available in the farm accounts. Consequently, the main heading is mandatory, while the subheadings are mandatory only if the "split" by category is available for the given farm (which is not the case in all Member States). In such cases, the sum of 10310 and 10390 should be equal to 10300. When it is known that no potatoes for starch are produced in a certain farm, region or country, the same quantity and values registered for potatoes (code 10300) can be reported for other potatoes (code 10390).

How should payments for crops received by farmers from agricultural cooperatives be registered?

104/119 Additional payments farmers receive from agricultural cooperative in current year shall be registered in table I, as sales under the corresponding product heading. In some cases, if sales price was higher, farmers may receive additional payment in the next year. These amounts shall be registered in table I, as sales under heading "90900 Other" in the year when received; with this approach the amounts received will be considered in the calculation of the farms output, but they will not influence the output of the single crop with data corresponding to previous year's production.

What is the main criterion for classification of vegetables? What is more significant: rotation or purpose of use? For example, vegetables have

been grown in rotation with field scale crops (comply with 10711) but generally used for fresh consumption (comply with 10712). The distinction between open field and market gardening is the most important criterion for classification. Then, the purpose of use can also be considered, but this is not the main aspect (this is why it is indicated as "generally" used). In the example above, 10711 is the correct classification, even if in this case the general use for industrial processing does not apply.

Where should salix be registered? Following the approach taken in the Eurostat's Farm Structure Survey, Salix (along poplars and eucalyptus) should be registered in the FADN under the category 50210 "Short rotation coppices" rather than 40600 "other permanent crops".

Under which code shall brier be registered? Brier is both an ornamental and medicinal/aromatic plant. Depending on the main destination, it should be recorded either under code 345 (medicinal and aromatic plants, condiments and spices) or 140 or 141 (flowers and ornamental plants).

Shall we register the value of green crops used for the feedstuff is as farm use when the green plants are processed to feedstuff on farm? Yes, the value of green crops used for further processing on farm should be registered as farm use in Table I. This value should also be registered in Table H, under: - Specific heading for costs of feeding stuff produced on the farm, if the fodder is used to feed animals on the farm; - H_4020 Specific costs for crop processing, if the green crops are used on farm to produce fodder to be sold (as this would be an OGA production). As regards the quantity of green crops produced on farm, it should be registered in Table I, with MD=3 if it is not possible to estimate this quantity. If the whole production of green crops has been processed, the closing value of green crops in Table I should be equal to zero. In case of stock of processed feedstuff at the closing valuation, the closing value of this stock should be registered in Table L OGA.

How do we record sales value when the farmer does not sell green crops but processed feedstuff? The value of sales of products processed on farm should not be recorded in Table I. The value of sales of processed feedstuff should be registered as OGA in Table L, in L_SA_1010_MD_V (with MD=0 because no production is required for this heading).

105/119 Where should occasional letting of fodder areas and agistment be recorded (K_172 in the old farm return)? K 1200 should be used for Other animal services for agistment and codes of relevant fodder products in Table I for occasional letting of fodder areas.

Which types of crop codes are to be recorded for the following categories:

Fruit tree plantations (apples, pears);

Berry species (raspberries);

Nurseries (boxwood, rose bushes, magnolia, hydrangea);

§Wooded area? The following types of crop codes are applicable: • Fruit tree plantations: 0, 1 ; • Berry species: 0, 1, 4 ; • Nurseries: 0, 3, 4 ; • Wooded area: 0, 1.

TABLE J - Livestock production What is the reason behind registering the cull cows together with dairy cows in code 261 and not analogically to cull sows as "other cows"?

Moreover, in the current version cull cows are recorded separately from dairy cows. Other cows code 269 includes non-dairy cull cows. The reason behind the registration is • the continuation of the current registration for cull sows • practice shown that nearly no Member States is using the code for cull dairy cows (code 31 in table D) but preferred to record them with dairy cows (code 30 in table D). Therefore it was decided to turn this practice in official instructions.

Do the total sales include farmhouse consumption and benefits in kind? No.

Does the category of direct sales (detail of total sales) take into account the "meat package"? E.g. 1 slaughtered animal has been sold directly to consumers in x meat "packages" for xx euros. As a cost we register the slaughter and cutting cost. The butcher does not buy the animal, he only provides service to the holding. However it is common to have some minced meat or sausages etc. in such baskets. What value should

be registered in table J in this case? Yes, the "meat package" is taken into account. The total value of sales (alive, slaughtered, direct sales from slaughtered on the farm no matter of the packaging), as long as there is no processing (processed meat products) or farm use for tourism as these latter two are OGAs. In the latter case (OGA): • in table J it is registered as farm use and not sales

106/119 • at the same time the value is registered in table H Inputs under code 4070 for specific cost for meat processing or under code 4090 for Other specific costs for other gainful activities.

Do total sales of animals include animals for slaughter? Yes.

Why are decimals allowed in Table J columns 'N' (number)? Because one animal can be cut and each part of it can have different uses, such as sales or farmhouse consumption. Therefore, if the meat of the cut animal is not further processed on farm (so it is not an input for other gainful activities), each part will be registered in decimals in the appropriate columns of Table J (and any related costs, such as packaging or market preparation, will be registered in Table H, under 2090 - Other specific livestock costs).

Do total sales include sales of animals for processing as OGA? No.

TABLE K - Animal products and services

Table L and K: Where should farm use of milk processed in cheese be recorded as it appears in both tables, K and L? See RICC 1603 (178th FADN Committee meeting): farm use of milk is recorded in table K.

If meat (after slaughter or cut) is not considered agricultural processed product recorded in OGA as it is in France, why isn't this category

mentioned in table K Animal products and services? Category 900 Other animals refers to stud fees, embryos, wax etc. Sales of animals and meat before processing (alive or slaughtered, cut) should be registered in table J Livestock production according to their destination (for slaughtering, further rearing/breeding, unknown destination, farmhouse consumption or farm use) E.g. if one part is sold for slaughtering, it is registered to code J_SS_410 (sales for slaughtering). If sold for further rearing it should appear in code J_SR_410 (sales for further rearing). In both cases the animal is sold alive. In case of consumption by farmer, it should go to code J_FC_410 (farmhouse consumption). Finally if it ends us as salted meat, it should be registered as farm use in J_FU_410. At the same time its value should be reported in table H Input as cost of the agricultural activity directly linked to the holding under code 4070 (specific cost for meat processing and other animal products processing), and finally the value of the processed product should be entered in table L code 900 (Processing of meat or other animal products). Please see RICC 1603 "OGA - Registration Issues" (185th Committee Meeting): "the trade with farm's own raw agricultural products or first stage processing (skimmed-milk, slaughtered animals and first cuts) is an agricultural activity. The trade with own processed products is an OGA directly related to the farm". See also RICC 1542 "It is reminded that direct sales of meat and other primary animal products are to be recorded in this table [J] whether the animals are slaughtered on the farm or not. Preparation of products for the primary market is considered as farm's work; only further processing is another gainful activity of the holding." The costs related to slaughtering and packaging e.g. in case of direct sales should be registered to 2090 Other specific livestock costs.

107/119 If the details of categories 1120, 1130, 1140, 1150, 1190 are available, shall the category 1100 be filled in? There are three possible cases: • Only the total is available: 1100 must be filled in. • All the details are available: 1100 must not be filled in. • Only some details are available: 1100 and the available details must be filled in.

TABLE L - Other gainful activities directly related to the farm (OGA) Agricultural buildings can be rented out for non-agricultural purposes, and it is difficult to know what buildings are used for when rented out.

How to record these buildings? In the farm return we follow those OGAs which use agricultural resources of the farm for non-agricultural activities (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). To include buildings into the OGA Table, the building has to fulfil the following conditions: - to be an agricultural resource, - be directly related to the holding, (RICC 1680, Table L) - have an economic impact of the holding (RICC 1680, Table L) - it is possible to separate its costs (asset value) from the farm's overhead costs (asset value) - it is known that agricultural or OGA activities are performed there. If one or more of these conditions are not met or the answer cannot be established with sufficient degree of confidence, then this building has to be excluded.

How to register agricultural area utilised for the installation of solar panels, wind turbines, etc., and relevant receipts? It should be recorded as follows depending on the use of area: • If the area is not used for agricultural production and does not benefit subsidies, please record it as table I Other area (I_20000 and/or I_50100 and/or I_50900) and record the receipts as L_SA_2030 Production of renewable energy. • If the area can be used for agricultural production (e.g. grazing around wind turbines), the area should be registered as UAA in table B as well as the proper (based on its use) heading in table I. The receipts should be registered again as L_SA_2030 Production of renewable energy.

TABLE M - Subsidies

How to register subsidies related to apiculture? Use code M_2349 for subsidies related to apiculture, with FI=2 (if co-financed by EU and national budget) and BU=4.

108/119 In table M, there is the number of basic units and value. Should the number of basic units be included for all the subsidies or for a selection of

them? Should the area or the number of animals or the number of the special entitlements be recorded according to the type of subsidy? The number of basic units is to be given for each and every category of subsidies that were paid to the particular farm. This number may correspond, depending on the type of subsidy, either to the number of animals or area or ton (of production) of the whole farm (as specified by the basic unit code = 1 or 2 or 3 or 4 respectively). Example: a subsidy of EUR 100 per hectare of cereals paid from the EU budget to a farm with 2000 ha M_S_2311_1_2_N = 2000 M_S_2311_1_2_V = 200000 (Table M, group of information S, subsidy code 2311 = COP, financing code = 1, basic unit code = 2, then columns N and V respectively.) The financing code and basic unit code are registered as attributes of the category in the xml file.

Where to register redistributive payments for the accounting year 2014? Countries applying redistributive payment already in the accounting year 2014 must record these payments in table M, code 1300. Therefore this code, originally foreseen only from the accounting year 2015, can be used already in 2014 to allow the registration of these payments. Redistributive payment is an EU budget measure paid per hectare, so the basic units should be reported accordingly in ares and the value in currency terms.

In Table M 3200 Other Axis I the Setting up of young farmers should also be registered, also when it's given in the form of a single premium. In the Netherlands the setting up of young farmers is given for investments in land, buildings, machinery and so on. Should we register it

investment subsidies in Table D or not? Considering that these subsidies are for investments, they should be recorded in table M under the code 3100. In addition, the amount of the depreciation should be recorded in table D in the Group of information Subsidies.

Where to register decoupled payments in Table M? Code M 2900 shall be used for decoupled payments, if they cannot be allocated to any other activity/code.

How to register reimbursement of financial discipline (according to Regulation (EU) No 1306/2013, Article 26) in table M? Such payments should be registered in table M under the code "2890: Other grants and subsidies of exceptional character". In this case we consider these payments to be of exceptional character because one cannot foresee how much of the initial envelope would be cut and given back as restitution, and as restitution it resembles the "agri-monetary compensation". Please note the description of M_2890 in RICC 1680: "Taking into account their exceptional character, these payments are registered on a cash basis".

How should nationally funded payments targeted at specific regions, based on Article 142 of the Act of Accession to the European Union of

Austria, Finland and Sweden be recorded? These specific national subsidies should be registered under the corresponding categories of coupled payments (subsidies to milk under 2341, goats 2344, sows/pigs for fattening/egg production 2345). These subsidies should be registered with the financing code equal to 3 as they are financed from the national budget.

109/119 Is it correct that table D Group of information Subsidies only correspond with code M 3100 and 3600, so that subsidies like preservation repositories have to be represented on code M 3100 instead of M 3300? Or do we have to calculate those subsidies on code M 3300 and also

a portion in Table D or only on code M 3300? The full amount of subsidies for preservation repositories should be registered in table M under the code 3100 or 3300, depending on the axis they refer to (3100 refers to axis I, 3300 refers to axis II). In addition, the amount of the depreciation should be recorded in table D in the Group of information Subsidies.

Farm return Table A, General information How to register the holdings when the majority of the UAA is in an area Natura 2000 or an area linked to the Directive 2000/60/EC (article 38 of Regulation 1698/2005) but when the payment is granted through another article of Regulation 1698/2005 (e.g. article 39 Agri-

environmental measures)? The heading A45 "areas with environmental constraints" aims to indicate the type of area where is located the majority of the UAA and not the origin of a payment (to be recorded in Table J). More specifically the heading A45 aims to indicate whether the majority of the UAA of the holding is located in an area Natura 2000 or in an area linked to the Directive 2000/60/EC. This is why the formulation of the Regulation 2237/77 and the RICC 1256 uses the notion of eligibility to Natura 2000 payments or payments linked to Directive 2000/60/EC defined in article 38 of regulation 1698/2005, and not of effective payment. Therefore even if a Member State uses another article than article 38 of regulation 1698/2005 to pay the farmers in areas Natura 2000 and areas linked to Directive 2000/60/EC (e.g. article 39 Agri- environmental measures), the farms for which the majority of the UAA is located in an area Natura 2000 or in an area linked to the Directive 2000/60/EC have to be classified in code 2 for heading A45.

How the accounting office should be recorded? The LAO creates a list with the names of the accounting offices or entities that have been completing the farm returns. After that the LAO attributes a number to each one of the accounting offices. The corresponding number to an accounting office should be registered in A 17.

Table D, Number and value of livestock and related tables E, K and N

When a holding produces eggs under contract, how the data (number of laying hens and number of eggs) is recorded in tables D and K? If laying hens are not owned by the farmer and bred or fattened under contract, only the average number should be entered under column 5 in table D. In table K the entries (production, sales and other details which are available) should be made under the subheading K_310 Poultry under contract of the main heading K_171 Contract rearing.

How should be animals under contract registered when the farmer has owned animals too?

110/119 The number of animals raised or fattened under contract should be recorded only in table D, column 5 - average number. When the farmer has his own animals in the same category, the average number is increased by average number of animals under contract. It is not possible to distinguish owned animals and animals under contract. The production (value) coming from animals under contract is separated and registered in table K, heading 171 - Contract rearing. The purchases and sales of the animals owned by the farmer have to be recorded in table E and table N.

How should be chicks registered in the farm return? Opening and closing valuation of chicks should be recorded in table D, heading 50 - Other animals, while purchases and sales of chicks are to be entered in table E, heading 57 - Poultry and in table N, heading 50 - Other animals.

How to register bovine animals less than 12 months? The calves are recorded in D23 or D24 depending on their final use. If the calves are to be slaughtered before 12 months to produce veal meat, they are recorded under the heading D 23 - Calves for fattening. When they are sold, it has to be recorded in table N, heading 23. If the calves are not to be slaughtered to produce veal meat, they are to be registered under the heading D 24 - Other cattle less than 12 months. These calves will become breeding animals or adult fattened animals (heifers, bulls, steers). It does not matter if the calves are sold or kept on the farm.

How to register male bovine animals? Bovine animals have to change category between opening and closing valuation according to their age. Male bovine animals less than 1 year (see "How to register bovine animals less than 12 months"). Male bovine animals from 1 to 2 years old are recorded under the heading D 25 - 'Male cattle 12-24 months'. Male bovine animals over 2 years are registered under D 27 - 'Male cattle over 24 months'.

How to register female bovine animals from 1 to 2 year old? Female bovine animals from 12 to 24 months (D26) at the opening valuation have to change category at the closing valuation. If the females have not calved during the accounting year, they may be registered at the closing valuation as: D 28 - Breeding heifers if the females are intended for breeding. D 29 - Heifers for fattening if the female are not intended for breeding but for fattening. In case of early calving of the females they can be registered as: D30 - Dairy cows if they produce milk for human consumption. D 32 - Other cows if they do not produce milk for human consumption.

111/119 Please note that the presence of females from 1 to 2 year old at the closing valuation implies the presence of bovine animals less than 1 year at the opening valuation or the purchase of female animals less than 2 year old.

Table F, Costs and related tables G and K

Where feedingstuffs produced on the farm are to be registered? Feedingstuffs produced and used on the farm should be recorded in table K in column 10 - Farm use - under the corresponding product heading. Feedingstuffs produced and used on farms should also be recorded in Table F under headings 68 (feedingstuffs for grazing livestock), 69 (feedingstuffs for pigs) or 70 (feedingstuffs for poultry and small animals).

How to register costs of fuels and lubricants produced on the farm? They have to be registered in table F, heading 62 - Motor fuels and lubricant. They can not be registered separately. Moreover the output of crops used for producing fuels and lubricants shall be recorded in table K, column 10 - Farm use. If part of the fuel is also used for heating, this cost has to be registered in table F, heading 80 - Heating fuels proportionally.

Where should be registered costs for purchased grapes, which are used to produce wine and how should this wine production be registered? The costs for purchased grapes are to be recorded in table F, heading 76 - Other specific crop costs. The production of wine made from purchased grapes is registered together with wine production made from own grapes in table K, heading 289 - Quality wine or heading 290 - Wine other than quality wine.

Table G, Land and buildings, deadstock and circulating capital and related table L

How to record profits and/or losses of fixed assets? Profits and losses on the sale of fixed assets are not taken into account any more from 2006 accounting year onwards. The new rule is the following: At the time of sale, the depreciation should be calculated for the period of time during which the asset was still on the holding. The selling price is to be recorded in table G, column 6 - Sales, the closing valuation is 0.

Should depreciation of quotas be registered in table G? No, depreciation of quotas should not be registered in table G, heading 99; but they may be recorded in table L, column 7.

What to do if it is not possible to enter the amount of circulating capital, because the farmer has not given any information? Where it is not possible to determine the exact amount of circulating capital, a global assessment can be made. This may consist of an estimate of the average capital invested in the production process, allowance being made for the duration of the investment. In this case the totals of circulating capital at the opening valuation and at closing valuation are the same.

112/119 How to register changes in the value of assets during the accounting year? The closing valuation has to take into account the change of the value occurred during the accounting year. Assets do not change value overnight from closing valuation to opening valuation. Therefore the opening valuation is to be always the same as the closing valuation of the previous year.

How to register milk quotas in table G? Milk quotas must be registered in Table G heading 99 'Acquisition costs, quotas and other rights' or heading 95 'Agricultural land' accordingly, depending if they can be traded separated from land or not.

Table J, Grants and Subsidies

How to register the support for the "Setting up of young farmers"? The support for the setting up of young farmers (article 22 of Council Regulation No 1698/2005) may be given in the form of a single premium, or in the form of an interest rate subsidy or the form of combination of both.

If the support or a part of it is given in the form of a single premium it should be registered under J 953 If the support or a part of it is given in the form of an interest rate subsidy it should be registered under J89

How to register the payment for the reduction of sugar quota (Council Reg 1261/2007)? The payment should be registered to J131. Test 35.10 will pop up as no correspondent crop is registered in table K, but this can be justifies by Unit L3.

Table K, Production (crops and animal products, livestock excluded)

How to register open field crops which are grown successively on a same area? If there are crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground should have type of crop code 1, 2, 4 or 5. The other non-irrigated follow-up crops should have type of crop code 3 or if the other follow- up crops are irrigated, code 7.

How to record area and production of market gardening crops (e.g. tomatoes and leaf vegetables) which are grown in rotation on the same

area? If the details for the production of tomatoes and leaf vegetables are available in the accounts, the details are to be entered in table K under the subheadings (337 for Tomatoes, 336 for Leaf vegetables) of the main headings 136, 137 or 138 Vegetables and non-perennial fruit. For market gardening crops (K_137) the only possible type of crop code is 4. In the main heading the area is recorded only once. For subheadings 335 to 344 the actual cropped areas of each of the successive crops are recorded. Where successive crops are cultivated, the sum of the areas of subheadings 335 to 344 will be greater than the sum of the utilised agricultural area (UAA) in headings 136, 137, 138, 140, 141. 113/119 Example:

How to register quantities and output of permanent crops (apples) if for example the farm produces 50 tons of apples, of which 20 tons are

sold as apples, 10 tons are sold as cider and 20 tons are sold as jam? The production of 50 tons of fruit and berry orchards is entered under the heading of 152 Fruit and berry orchards, column 5-Production for the accounting year whatever their subsequent use (consumption in fresh state, drying, processing, canning etc.). The record is repeated under the subheading 349-Pome fruit (apples)

The 20 tons of fruit considering for sale are registered under the column 7. The sale of 30 tons of apple processed as cider and jam are recorded under the K 160 - Processed products in column 7 - sales

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How to register the young plantations, which have not yet reached full production? The growth of young plantations, which are valued on the basis of the cost of inputs, should be entered in Table K under heading 159 Young plantations in column 9 (Closing valuation). Do not enter any other information under heading 159. This same amount should also be entered in Table G under heading 96 Permanent crops in column 4 (Investment) and also in table F. Please note that the purchases of bushes, young trees and seedlings are considered to be investment and therefore they are recorded in Table G under heading 96, column 4. The work necessary to establish the plantation is considered to be an investment therefore its costs should also be registered in table G (if they can be separated from other works).

All other data (area, production, sales) concerning these crops are to be entered under the headings for the particular crop (headings 152 to 158)

Under which heading in the Farm Return should asparagus be recorded? Asparagus does not have a specific heading in the Farm Return. It should be registered under heading K 158 - Other permanent crops.

How to register zero production caused by damage of crop? Damaged production should be registered in table K with missing data code 0. The disaster of production does not mean that there is no information available on production (do not use missing data code 3), but the production is zero and the missing data code should be 0.

Should the total production of manure be taken into consideration in table K or just the marketable one? If the manure is used on the farm

should it be included as farm use? If the manure is produced and used on the farm it is not registered in table K as farm use. Only Manure for sale is registered in table K, heading 170 - other animal products.

If we have holdings producing grapes for selling (not wine), do we have to enter the production under K286 in 100 kg or as equivalent

hectolitres of wine? In case the grapes are used to produce wine, the quantities should be recorded in equivalent hectolitres of wine whether the wine is produced by the farmer himself or by someone else. Table grapes should be recorded in quintals.

How to register the area cultivated for mushrooms? In table K: The area should be registered as a total area (= basic area*number of layers*number of harvests) expressed in square meters (m2).

115/119 The right code for the type of crop has to be used for mushrooms in column 2 (i.e. code 1 for non irrigated mushrooms grown in open field or in caves/cellars or code 5 if mushrooms are grown under shelter, for details refer to RICC 1256, table K, chapter 2.11.4. In table A, position 43: If the cultivation is under shelter with type of crop 5, the area should be registered just once in ares (100 m2) including paths, but not taking into account the number of harvests and the layers.

How to deal with occasional letting of fodder areas? Only the revenue of the occasional letting of fodder areas is recorded under heading 172 in table K. The area concerned is registered under the appropriate forage crop heading.

The recording in table D is also needed: a) Farmer owning this land registers average number of animals grazing on the land (the animals belong to other farmer). b) Farmer renting in this land registers opening and closing valuation of animals grazing on the land (this farmer is owner of animals).

How to register crops for green manure? - if there are successive crops, only register the costs of the crop for green manure in table F as seeds or fertilizers cost. - if the crop for green manure is the only crop on the area during the year, please register the area as Fallowland (K2=1, K3=3) and also register the costs as above

How to register winter crops? EXAMPLE: Accounting year 2008 autumn - sowing own winter wheat seeds (from stock at the beginning of the year). The cost of the seed should be registered in Table K (farm use) as it has impact on the production of accounting year 2008 but not in Table F as "Costs recorded are those used in the year's production, even if the inputs were not purchased during the accounting year". In accounting year 2009 (we assume that the winter wheat sown in autumn previous year is the only crop): There is a cost of seeds sown in autumn previous year in Table F (as they are costs for the wheat's production of accounting year 2009) and no farm use in Table K. In that case the test 20.03 (anomaly) will pop up as there is a difference between Table K (farm use) and heading 273 of Table F but it can be justified as "winter crop production".

Table L, Quotas and other rights

How to record the quantity of quotas? The quantity of quotas (table L, column 9) refers to the closing valuation; it means that the quantity at the end of the accounting year is to be recorded.

116/119 The subsidies on dairy premium and additional payments are paid on the basis of the milk quota at the end of March. Regarding the

production of milk what should be taken into account, the accounting year or the milk year referring to April year n - March year n+1? The milk production recorded in table K corresponds to the milk produced during the accounting year; it is not registered according to the milk campaign. In table L and table G (heading 99), the opening valuation equals the value at the beginning of FADN accounting year and the closing valuation corresponds to the value at the end of the FADN accounting year. The quantity is the one at the end of the FADN accounting year.

How to register milk quotas in table L? Milk quotas should be registered in Table L 401 'milk quotas' or heading 95 'Agricultural land' accordingly or only the quantity of milk quotas has to be recorded, depending if they can be traded separated from land or not.

Table M, Direct payments for arable crops and beef

What should be registered in table M if the farmer did not receive payments during the accounting year? If no payment has been made, the amounts due to be paid is to be recorded.

How to estimate SAPS in table M if the farmer has not received the payment during the accounting year? These payments can be estimated on the basis of crop areas, livestock numbers and/or production.

How to register Single Area Payment Scheme for new Member States? The payment is registered in table J 680 and in table M 680.

How to register Direct aids according to Article 69 of the Council Regulation no. 1782/2003? According to Article 69, Member States may retain up to 10 % of the component of national ceilings to finance new premiums to improve environment and/or quality of products. Those subsidies are to be recorded only in table J as follows:

J800 Direct aids to agricultural production methods designed to protect the environment, maintain the countryside or improve animal welfare,

J840 Direct aids to agricultural production methods designed to improve the quality of agricultural products.

How to register the additional amount of aid according to Article 12 of the Council Regulation no. 1782/2003?

117/119 The additional amount of aid according to Article 12 of the Council Regulation no. 1782/2003 (the amount reimbursed after application of the franchise of modulation) appeared for the first time in 2005 for the old Member States. Additional aid has to be registered under the heading J955. If the farmer has not received the payment during the accounting year the amount should be estimated (the % applied for the correspondent accounting year multiplied by the sum of direct payments listed in Annex I of regulation 1782/2003)

How to register the aid for energy crops (article 88 of Regulation 1782/2003, 45€/ha)? The aid for energy crops (article 88 of Regulation 1782/2003, 45€/ha) has to be registered in M655. The number of basic units for payments (column 4) and the total payments received or due to be paid for the accounting year considered (column 5 Total aid) have to be recorded. No reference yield has to be recorded since it is a payment per hectare (see RICC1256 rev.5, p60). From 2007 onwards, the new Member States can also grant this aid (regulation 2012/2006). For your information, a coefficient of reduction has been applied for this aid in 2007 (0,70337, regulation 1413/2007). For the purpose of FADN only, the coefficient of reduction should be applied to the reference amount (i.e. 45€/ha*0.70337=31,65165) and not the area per farmer (as stipulated in regulation 1413/2007 for the purpose of the direct payments management).

General

What rules have to be followed by the RICA data to be prepared to conform the RICA-1 collection system? The Farm Return can be accepted in three different file formats by RICA1 - Text, Binary or XML.

My question is not in the list above...

118/119 CONTACT European Commission

DG Agriculture C.3 (L130 09/081) Farm Economics

B-1049 Brussels

phone: +32 / (0)2.297.54.71 E-mail: agri-rica-helpdesk ec.europa.eu Internet: http://ec.europa.eu/agriculture/rica National FADN units

(*) Provisional information

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