Commission Implementing Regulation (EU) 2019/1975 of 31 October 2019 amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

Commission Implementing Regulation (EU) 2019/1975 of 31 October 2019 amending Implementing Regulation (EU) 2015/220 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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 Union OJ L 328, 15.12.2009, p. 27. , and in particular the third subparagraph of Article 5(1), Articles 5a(2), 5b(7), 6(5) and 7(2), the third and fourth subparagraphs of Article 8(3) and Article 19(3) thereof, Whereas: (1) Due to the adoption of Regulation (EU) 2018/1091 of the European Parliament and of the Council Regulation (EU) 2018/1091 of the European Parliament and of the Council of 18 July 2018 on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011 (OJ L 200, 7.8.2018, p. 1). and Commission Implementing Regulation (EU) 2018/1874 Commission Implementing Regulation (EU) 2018/1874 of 29 November 2018 on the data to be provided for 2020 under Regulation (EU) 2018/1091 of the European Parliament and of the Council on integrated farm statistics and repealing Regulations (EC) No 1166/2008 and (EU) No 1337/2011, as regards the list of variables and their description (OJ L 306, 30.11.2018, p. 14). , which introduced the Integrated Farm Statistics (IFS), the Union typology for agricultural holdings set out in Commission Implementing Regulation (EU) 2015/220 Commission Implementing Regulation (EU) 2015/220 of 3 February 2015 laying down rules for the application of Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 46, 19.2.2015, p. 1). needs to be adapted. (2) The type of farming and the economic size of the holding is to be determined on the basis of an economic criterion. It is appropriate to use the standard output referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and to introduce the concept of standard output coefficient for that purpose. Those standard output coefficients need to be established by product and in line with the list of variables of the IFS set out in Annex III of Regulation (EU) 2018/1091 and described in Annex I to Implementing Regulation (EU) 2018/1874 and a correspondence between the variables of the IFS and the headings of the farm return of the Farm Accountancy Data Network (FADN) needs to be established. The relevant products for which a standard output coefficient is required should be defined in Implementing Regulation (EU) 2015/220 rather than in Regulation (EU) 2018/1091. (3) Articles 11 to 14 of Implementing Regulation (EU) 2015/220 set out detailed procedures in relation to the standard fee. In order to facilitate the network operations of collection of accountancy data on the incomes and business operation of agricultural holdings in the Union, the responsibilities in relation to due completion of the farm returns and to the standard fee need to be clarified. In addition, in accordance with Article 19(2) of Regulation (EC) No 1217/2009, it is appropriate to specify that costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies are under the responsibility of the Member States.

(4) In order to support earlier availability, completeness and increased quality of accountancy data submitted by Member States, the deadlines for data transmission and the procedure in relation to the payment of the standard fee have been reviewed by the Commission and consequently, there is a need to modify them. They are linked to the timing of delivery and completeness of the FADN data delivered to the Commission. (5) Following the request of Czechia and Denmark to change the number of returning holdings and threshold of economic size due to structural changes in agriculture, it is appropriate to allow those Member States to revise their selection plans or threshold of economic size for the accounting year 2020 and to redistribute or adjust the number of returning holdings accordingly. (6) Annex IV to Implementing Regulation (EU) 2015/220 provides the correspondence table linking Implementing Regulation (EU) 2018/1874 and the FADN farm returns. In this annex, the terms standard output and standard output coefficient should be defined. There is a need to align the correspondence table in that Annex to reflect the definition of variables in Regulation (EU) 2018/1091 and Implementing Regulation (EU) 2018/1874. (7) In Annex VI to Implementing Regulation (EU) 2015/220, the principles for calculation of standard output and standard output coefficient should be defined. They should be calculated for each relevant product and for each region by the Member States. In order to avoid potential errors and provide basis for reflection on a common methodology, Member States should be required to submit their methodology(ies) for calculating their respective standard output coefficients to the Commission. (8) Annex VIII to Implementing Regulation (EU) 2015/220 sets out the form and layout of the accountancy data contained in the farm returns. For the sake of clarity, that Annex should be adapted to reflect the abolition of the sugar quota and the resulting changes to the notification obligations as set out in Commission Implementing Regulation (EU) 2017/1185 Commission Implementing Regulation (EU) 2017/1185 of 20 April 2017 laying down rules for the application of Regulations (EU) No 1307/2013 and (EU) No 1308/2013 of the European Parliament and of the Council as regards notifications to the Commission of information and documents and amending and repealing several Commission Regulations (OJ L 171, 4.7.2017, p. 113). , the need to align the depreciation of biological assets – plants to the international accounting standards, the need to align the names of the standard output coefficients to the names used in Implementing Regulation (EU) 2018/1874 and the new codes introduced by Regulation (EU) 2017/2393 of the European Parliament and of the Council Regulation (EU) 2017/2393 of the European Parliament and of the Council of 13 December 2017 amending Regulations (EU) No 1305/2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD), (EU) No 1306/2013 on the financing, management and monitoring of the common agricultural policy, (EU) No 1307/2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy, (EU) No 1308/2013 establishing a common organisation of the markets in agricultural products and (EU) No 652/2014 laying down provisions for the management of expenditure relating to the food chain, animal health and animal welfare, and relating to plant health and plant reproductive material (OJ L 350, 29.12.2017, p. 15).

. (9) Implementing Regulation (EU) 2015/220 should therefore be amended accordingly. (10) Having regard to the nature of the amendments, this Regulation should apply as from the accounting year 2020. (11) The measures provided for in this Regulation are in accordance with the opinion of the Committee for the Farm Accountancy Data Network, HAS ADOPTED THIS REGULATION:

Article 1

Implementing Regulation (EU) 2015/220 is amended as follows: (1) Article 6 is replaced by the following:

Article 6

Standard output coefficient and total standard output of a holding

1. The method for the calculation to determine the standard output coefficient of each characteristic as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 and the procedure for collecting the corresponding data are set out in Annexes IV and VI to this Regulation. The standard output coefficient of the different characteristics of a holding as referred to in Article 5b(2) of Regulation (EC) No 1217/2009 shall be determined for the crop and livestock variables listed in Part B.I of Annex IV to this Regulation and for each geographical unit referred to in point 2(b) of Annex VI to this Regulation.
2. The total standard output of a holding shall be obtained by multiplying the standard output coefficient of each crop and livestock variable by the number of corresponding units.; (2) in Article 11, the following second paragraph is added: Accountancy offices and administrative departments carrying out duties of accountancy offices shall be responsible for the due and timely completion of the farm returns so that they can be submitted by liaison agencies within the deadlines referred to in Article 14(3) and (4) of this Regulation.; (3) in Article 13, the following third, fourth and fifth paragraphs are added: The standard fee shall contribute to the costs of due completion of the farm returns and of improvements of data delivery timings, processes, systems, procedures and overall quality of the farm returns, in particular by the accountancy offices and by administrative departments carrying out duties of accountancy offices in this respect. The standard fee paid to the Member States for the eligible number of duly completed farm returns transferred to the Commission shall become the resources of the Member State and no longer of the Union. Covering the costs in respect of the setting up and operation of the National Committee, Regional Committees and liaison agencies shall be under the responsibility of the Member States.; (4) in Article 14(4), the first subparagraph is replaced by the following:
3. To the increase of the standard fee under points (a) and (b) of paragraph 3 may be added EUR 2 for the accounting year 2018, EUR 5 for the accounting years 2019 and 2020 and EUR 10 from the accounting year 2021 where the accountancy data has been verified by the Commission in accordance with point (b) of the first paragraph of Article 13 of this Regulation and is deemed duly completed in accordance with Article 8(2) of Regulation (EC) No 1217/2009, either at the moment of its submission to the Commission, or within 40 working days from the date on which the Commission informed the submitting Member State that the submitted accountancy data is not duly completed.;

(5) Annexes I, II, IV, VI and VIII are amended in accordance with the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union. It shall apply from the accounting year 2020. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 31 October 2019. For the Commission The President Jean-Claude Juncker

Annex

ANNEX Annexes I, II, IV, VI and VIII to Implementing Regulation (EU) 2015/220 are amended as follows: (1) in Annex I, the entries related to Czechia and Denmark are replaced by the following: Czechia15000Denmark25000 (2) in Annex II, the entries related to Czechia and Denmark are replaced by the following: 745CZECHIA1282370DENMARK1600 (3) Annex IV is amended as follows: (a) the following definitions are inserted before Part A: The following definitions apply: (a) Standard output (SO) is the standard value of gross production. The SO is used for classifying farms according to the Union farm typology (in which the type of farming is defined by main production activities) and for determining economic farm size. (b) Standard output coefficient (SOC) is the average monetary value of gross production of each agricultural variable referred to in Article 6(1), corresponding to the average situation in a given region, per unit of production. SOCs are calculated at farm-gate price, in euro per hectare of crop or euro per head of livestock (exceptions apply for mushrooms in euro per 100 m2, poultry in euro per 100 heads and bees in euro per hive). VAT, taxes and subsidies are not included in the farm-gate price. SOCs are updated at least every time a European survey on the structure of agricultural holdings is conducted. (c) Total SO of a holding is the sum of the individual production units of a specific holding multiplied by their respective SOC. (b) Parts A and B are replaced by the following: A. PARTICULAR TYPES OF FARMING SPECIALISATION The particular types of farming specialisation are defined by two features: (a) The nature of the variables concerned The variables refer to the list of variables surveyed in the 2020 census: they are indicated by using the codes presented in the table of correspondence in Part B.I of this Annex or by a code regrouping several of those variables as set out in Part B.II of this Annex The variables SO_CLND019 (Other root crops n.e.c.), SO_CLND037 (Plants harvested green from arable land), SO_CLND049 (Fallow land), SO_CLND073_085 (Kitchen gardens and other UAA under glass or high accessible cover n.e.c.), SO_CLND051 (Pasture and meadow, excluding rough grazing), SO_CLND052 (Rough grazings), SO_CLND053 (Permanent grassland no longer used for production purposes and eligible for the payment of subsidies), SO_CLVS001 (Bovine animals less than 1 year old), SO_CLVS014 (Other sheep), SO_CLVS017 (Other goats) and SO_CLVS018 (Piglets, live weight of under 20 kg) are used only under certain conditions (see point 5 of Annex VI).

. (b) The conditions determining the class limits Unless otherwise indicated, these conditions are expressed as fractions of the total SO of the holding. All conditions indicated for particular types of farming specialisation have to be met cumulatively in order for the holding to be classified under the related particular type of farming specialisation. Specialist holdings – crop products Types of farming ( for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) GeneralDescriptionPrincipalDescriptionParticular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 1Specialist field crops15Specialist cereals oilseeds and protein crops151Specialist cereals (other than rice), oilseeds and protein cropsCereals, excluding rice, oilseeds, dried pulses and protein crops > 2/3P1 > 2/3P15 + P16 + SO_CLND014 > 2/3P151 + P16 + SO_CLND014 > 2/3152Specialist riceRice > 2/3P1 > 2/3P15 + P16 + SO_CLND014 > 2/3SO_CLND013 > 2/3153Cereals, oilseeds, protein crops and rice combinedHoldings meeting conditions C1 and C2, excluding holdings in classes 151 and 152P1 > 2/3P15 + P16 + SO_CLND014 > 2/316General field cropping161Specialist root cropsPotatoes, sugar beet and other root crops n.e.c. > 2/3P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/3P17 > 2/3162Cereals, oilseeds, protein crops and root crops combinedCereals, oilseeds, dried pulses protein crops > 1/3 AND roots > 1/3P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/3P15 + P16 + SO_CLND014 > 1/3 AND P17 > 1/3 163Specialist field vegetablesFresh vegetables (including melons) and strawberries — Open field > 2/3P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/3SO_CLND045 > 2/3164Specialist tobaccoTobacco > 2/3P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/3SO_CLND032 > 2/3165Specialist cottonCotton > 2/3P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/3SO_CLND030 > 2/3166Various field crops combinedHoldings meeting conditions C1 and C2, excluding holdings in classes 161, 162, 163, 164 and 165P1 > 2/3P15 + P16 + SO_CLND014 ≤ 2/32Specialist horticulture21Specialist horti-culture indoor211Specialist vegetables indoorVegetables (including melons) and strawberries under glass or high accessible cover > 2/3P2 > 2/3SO_CLND081 + SO_CLND082 > 2/3SO_CLND081 > 2/3212Specialist flowers and ornamentals indoorFlowers and ornamental plants (excluding nurseries) under glass or high accessible cover > 2/3P2 > 2/3SO_CLND081 + SO_CLND082 > 2/3SO_CLND082 > 2/3 213Mixed horticulture indoor specialistHoldings meeting conditions C1 and C2, excluding those in classes 211 and 212P2 > 2/3SO_CLND081 + SO_CLND082 > 2/322Specialist horti-culture outdoor221Specialist vegetables outdoorFresh vegetables (including melons) and strawberries — Market gardening > 2/3P2 > 2/3SO_CLND044 + SO_CLND046 > 2/3SO_CLND044 > 2/3222Specialist flowers and ornamentals outdoorFlowers and ornamental plants (excluding nurseries) > 2/3P2 > 2/3SO_CLND044 + SO_CLND046 > 2/3SO_CLND046 > 2/3223Mixed horticulture outdoor specialistHoldings meeting conditions C1 and C2, excluding those in classes 221 and 222P2 > 2/3SO_CLND044 + SO_CLND046 > 2/323Other horticulture231Specialist mushroomsMushrooms > 2/3P2 > 2/3SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3SO_CLND079 > 2/3232Specialist nurseriesNurseries > 2/3P2 > 2/3SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/3SO_CLND070 > 2/3

233Various horticultureHoldings meeting conditions C1 and C2, excluding those in classes 231 and 232P2 > 2/3SO_CLND044 + SO_CLND046 ≤ 2/3 AND SO_CLND081 + SO_CLND082 ≤ 2/33Specialist permanent crops35Specialist vineyards351Specialist quality wineGrapes for wines with protected designation of origin (PDO) and grapes for wines with protected geographical indication (PGI) > 2/3P3 > 2/3SO_CLND062> 2/3SO_CLND064 + SO_CLND065 > 2/3352Specialist wine other than quality wineGrapes for other wines n.e.c. (without PDO/PGI) > 2/3P3 > 2/3SO_CLND062> 2/3SO_CLND066 > 2/3353Specialist table grapesGrapes for table use > 2/3P3 > 2/3SO_CLND062> 2/3SO_CLND067 > 2/3354Other vineyardsHoldings meeting conditions C1 and C2, excluding those in classes 351, 352 and 353P3 > 2/3SO_CLND062> 2/336Specialist fruit and citrus fruit 361Specialist fruit (other than citrus, tropical and subtropical fruits and nuts)Fruit of temperate climate zones and berries (excluding strawberries) > 2/3P3 > 2/3SO_CLND055+ SO_CLND061> 2/3SO_CLND056_57 + SO_CLND059 > 2/3362Specialist citrus fruitCitrus fruits > 2/3P3 > 2/3SO_CLND055+ SO_CLND061> 2/3SO_CLND061> 2/3363Specialist nutsNuts > 2/3P3 > 2/3SO_CLND055 + SO_CLND061> 2/3SO_CLND060 > 2/3364Specialist tropical and subtropical fruitsFruit from subtropical and tropical climate zones > 2/3P3 > 2/3SO_CLND055 + SO_CLND061> 2/3SO_CLND058 > 2/3365Specialist fruits, citrus, tropical and subtropical fruits and nuts: mixed productionHoldings meeting conditions C1 and C2, excluding those in classes 361, 362, 363 and 364P3 > 2/3SO_CLND055 + SO_CLND061> 2/337Specialist olives370Specialist olivesOlives > 2/3P3 > 2/3SO__CLND069 > 2/338Various permanent crops combined380Various permanent crops combinedHoldings meeting condition C1, excluding those in classes 351 to 370P3 > 2/3 Specialist holdings — Animal production Types of farming ( for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) GeneralDescriptionPrincipalDescriptionParticular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 4Specialist grazing livestock45Specialist dairying450Specialist dairyingDairy cows > 3/4 of total grazing livestock AND grazing livestock > 1/10 of grazing livestock and forageP4 > 2/3SO_CLVS009 + SO_CLVS011 > 3/4 GL AND GL > 1/10 P446Specialist cattle — rearing and fattening460Specialist cattle — rearing and fattening All bovine (i.e. bovine animals less than 1 year old, bovine animals 1 to less than two years old and bovine animals 2 years old and over (male, heifers, dairy cows, non-dairy cows and buffalo cows)) 2/3 of grazing livestock AND dairy cows ≤ 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage P4 > 2/3P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 ≤ 1/10 GL AND GL > 1/10 P4

47Cattle — dairying, rearing and fattening combined470Cattle — dairying, rearing and fattening combinedAll bovine > 2/3 of grazing livestock AND dairy cows > 1/10 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forage; excluding those holdings in class 450P4 > 2/3P46 > 2/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/10 GL AND GL > 1/10 P4; excluding 45048Sheep, goats and other grazing livestock481Specialist sheepSheep > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forageP4 > 2/3Holdings meeting condition C1, excluding those in classes 450, 460 and 470SO_CLVS012 > 2/3 GL AND GL > 1/10 P4482Sheep and cattle combinedAll bovine > 1/3 of grazing livestock AND sheep > 1/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forageP4 > 2/3Holdings meeting condition C1, excluding those in classes 450, 460 and 470P46 > 1/3 GL AND SO_CLVS012 > 1/3 GL AND GL > 1/10 P4 483Specialist goatsGoats > 2/3 of grazing livestock AND grazing livestock > 1/10 of grazing livestock and forageP4 > 2/3Holdings meeting condition C1, excluding those in classes 450, 460 and 470SO_CLVS015 > 2/3 GL AND GL > 1/10 P4484Various grazing livestockHoldings meeting conditions C1 and C2, excluding those in 481, 482 and 483P4 > 2/3Holdings meeting condition C1, excluding those in classes 450, 460 and 4705Specialist granivores51Specialist pigs511Specialist pig rearingBreeding sows > 2/3P5 > 2/3P51 > 2/3SO_CLVS019 > 2/3512Specialist pig fatteningPiglets and other pigs > 2/3P5 > 2/3P51 > 2/3SO_CLVS018 + SO_CLVS020 > 2/3513Pig rearing and fattening combinedHoldings meeting conditions C1 and C2, excluding those in classes 511 and 512P5 > 2/3P51 > 2/352Specialist poultry521Specialist laying hensLaying hens > 2/3P5 > 2/3P52 > 2/3SO_CLVS022 > 2/3 522Specialist poultry-meatBroilers and other poultry > 2/3P5 > 2/3P52 > 2/3SO_CLVS021 + SO_CLVS023 > 2/3523Laying hens and poultry-meat combinedHoldings meeting conditions C1 and C2, excluding those in classes 521 and 522P5 > 2/3P52 > 2/353Various granivores combined530Various granivores combinedHoldings meeting condition C1, excluding those in classes 511 to 523P5 > 2/3 Mixed holdings Types of farming ( for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) GeneralDescriptionPrincipalDescriptionParticular specialisations Description (S1) Description of the calculation (D1) Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 6Mixed cropping61Mixed cropping611Horticulture and permanent crops combinedHorticulture > 1/3 AND permanent crops > 1/3(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3P2 > 1/3 AND P3 > 1/3612Field crops and horticulture combinedGeneral cropping > 1/3 AND horticulture > 1/3(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3P1 > 1/3 AND P2 > 1/3613Field crops and vineyards combinedGeneral cropping > 1/3 AND vineyards > 1/3(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3P1 > 1/3 AND SO_CLND062> 1/3614Field crops and permanent crops combinedGeneral cropping > 1/3 AND permanent crops > 1/3 AND vines ≤ 1/3(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3P1 > 1/3 AND P3 > 1/3 AND SO_CLND062 ≤ 1/3615Mixed cropping, mainly field cropsGeneral cropping > 1/3 AND no other activity > 1/3(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/3P1 > 1/3 AND P2 ≤ 1/3 AND P3 ≤ 1/3

616Other mixed croppingHoldings meeting conditions C1 and C2, excluding holdings in classes 611, 612, 613, 614 and 615(P1 + P2 + P3) > 2/3 AND P1 ≤ 2/3 AND P2 ≤ 2/3 AND P3 ≤ 2/37Mixed livestock73Mixed livestock, mainly grazing livestock731Mixed livestock, mainly dairyingBovine, dairying > 1/3 of grazing livestock AND dairy cows > 1/2 of dairying bovineP4 + P5 > 2/3 AND P4 ≤ 2/3; P5 ≤ 2/3P4 > P5P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45732Mixed livestock, mainly non-dairying grazing livestockHoldings meeting conditions C1 and C2, excluding holdings in class 731P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3P4 > P574Mixed livestock, mainly granivores741Mixed livestock: granivores and dairyingBovine, dairying > 1/3 of grazing livestock AND granivores > 1/3 AND dairy cows > 1/2 of bovine, dairyingP4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3P4 ≤ P5P45 > 1/3 GL AND P5 > 1/3 AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 742Mixed livestock: granivores and non-dairying grazing livestockHoldings meeting conditions C1 and C2, excluding holdings in class 741P4 + P5 > 2/3 AND P4 ≤ 2/3 AND P5 ≤ 2/3P4 ≤ P58Mixed crops – livestock83Field crops – grazing livestock combined831Field crops combined with dairyingBovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying < general croppingHoldings not included in classes 151-742 and 999P1> 1/3 AND P4 > 1/3P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 < P1832Dairying combined with field cropsBovine, dairying > 1/3 of grazing livestock AND dairy cows + buffalo cows> 1/2 of bovine, dairying AND bovine, dairying ≥ general croppingHoldings not included in classes 151-742 and 999P1> 1/3 AND P4 > 1/3P45 > 1/3 GL AND SO_CLVS009 + SO_CLVS011 > 1/2 P45 AND P45 ≥ P1833Field crops combined with non-dairying grazing livestockGeneral cropping > grazing livestock and forage, excluding holdings in class 831Holdings not included in classes 151-742 and 999P1> 1/3 AND P4 > 1/3P1 > P4; excluding 831 834Non-dairying grazing livestock combined with field cropsHoldings meeting conditions C1 and C2, excluding holdings in classes 831, 832 and 833Holdings not included in classes 151-742 and 999P1> 1/3 AND P4 > 1/384Various crops and livestock combined841Field crops and granivores combinedGeneral cropping > 1/3 AND granivores > 1/3Holdings not included in classes 151-742 and 999Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834P1> 1/3 AND P5 > 1/3842Permanent crops and grazing livestock combinedPermanent crops > 1/3 AND grazing livestock and forage > 1/3Holdings not included in classes 151-742 and 999Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834P3 > 1/3 AND P4 > 1/3843ApicultureBees > 2/3Holdings not included in classes 151-742 and 999Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834SO_CLVS030 > 2/3844Various mixed crops and livestockHoldings meeting conditions C1 and C2, excluding holdings in classes 841, 842 and 843Holdings not included in classes 151-742 and 999Holdings meeting condition C1, excluding holdings in classes 831, 832, 833 and 834

Non-classified holdings Types of farming ( for better readability the six columns under this heading are reproduced in Part C of this Annex) Methods for the calculation of particular types of farming specialisations IF (C1) AND (C2) AND (C3) THEN (S1) GeneralDescriptionPrincipalDescriptionParticular specialisations Description (S1) Description of the calculation Code of variables and conditions (ref. Part B of this Annex) Condition 1 (C1) Condition 2 (C2) Condition 3 (C3) 9Non-classified holdings99Non-classified holdings999Non-classified holdingsTotal SO = 0 B. TABLE OF CORRESPONDENCE AND REGROUPING CODES I. Correspondence between the headings of the 2020 Union survey on integrated farm statistics (IFS 2020) referred to in Implementing Regulation (EU) 2018/1874, the headings to be collected for the SOC 2017 and the farm return of the FADN Equivalent headings for the application of SOCsIFS codeIFS 2020 (Implementing Regulation (EU) 2018/1874)SOC code2017 SOC heading FADN farm return (Annex VIII to this Regulation) I. CropsCLND004Common wheat and speltSOC_CLND004Common wheat and spelt10110. Common wheat and speltCLND005Durum wheatSOC_CLND005Durum wheat10120. Durum wheatCLND006Rye and winter cereal mixtures (maslin)SOC_CLND006Rye and winter cereal mixtures (maslin)10130. Rye and winter cereal mixtures (maslin)CLND007BarleySOC_CLND007Barley10140. BarleyCLND008Oats and spring cereal mixtures (mixed grain other than maslin)SOC_CLND008Oats and spring cereal mixtures (mixed grain other than maslin)10150. Oats and spring cereal mixtures (mixed grain other than maslin)CLND009Grain maize and corn-cob mixSOC_CLND009Grain maize and corn-cob mix10160. Grain maize and corn-cob mix CLND010 CLND011 CLND012 Triticale Sorghum Other cereals n.e.c. (buckwheat, millet, canary seed, etc.) SOC_CLND010_011_012Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)10190. Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)CLND013RiceSOC_CLND013Rice10170. RiceCLND014Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)SOC_CLND014Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses) 10210. Field peas, beans and sweet lupins 10220. Lentils, chickpeas and vetches 10290. Other protein crops CLND015Field peas, beans and sweet lupinsSOC_CLND015Field peas, beans and sweet lupins10210. Field peas, beans and sweet lupinsCLND017Potatoes (including seed potatoes)SOC_CLND017Potatoes (including seed potatoes)10300. Potatoes (including early potatoes and seed potatoes) CLND018Sugar beet (excluding seed)SOC_CLND018Sugar beet (excluding seed)10400. Sugar beet (excluding seed)CLND019Other root crops n.e.c.SOC_CLND019Other root crops n.e.c.10500. Other root crops n.e.c.CLND022Rape and turnip rape seedsSOC_CLND022Rape and turnip rape seeds10604. Rape and turnip rape seedsCLND023Sunflower seedSOC_CLND023Sunflower seed10605. Sunflower seedCLND024SoyaSOC_CLND024Soya10606. SoyaCLND025Linseed (oil flax)SOC_CLND025Linseed (oil flax)10607. Linseed (oil flax)CLND026Other oilseed crops n.e.c.SOC_CLND026Other oilseed crops n.e.c.10608. Other oil seed crops n.e.cCLND028Fibre flaxSOC_CLND028Fibre flax10609. Fibre flaxCLND029HempSOC_CLND029Hemp10610. HempCLND030CottonSOC_CLND030Cotton10603. CottonCLND031Other fibre crops n.e.c.SOC_CLND031Other fibre crops n.e.c.10611. Other fibre crops n.e.cCLND032TobaccoSOC_CLND032Tobacco10601. TobaccoCLND033HopsSOC_CLND033Hops10602. HopsCLND034Aromatic, medicinal and culinary plantsSOC_CLND034Aromatic, medicinal and culinary plants10612. Aromatic, medicinal and culinary plants

CLND035 CLND036 Energy crops n.e.c. Other industrial crops n.e.c. SOC_CLND035_036Energy and other industrial crops n.e.c. 10613. Sugar cane 10690. Energy and other industrial crops n.e.c. CLND037Plants harvested green from arable landSOC_CLND037Plants harvested green from arable landCLND038Temporary grasses and grazingsSOC_CLND038Temporary grasses and grazings10910. Temporary grasses and grazingsCLND039Leguminous plants harvested greenSOC_CLND039Leguminous plants harvested green10922. Leguminous plants harvested greenCLND040Green maizeSOC_CLND040Green maize10921. Green maize CLND041 CLND042 Other cereals harvested green (excluding green maize) Other plants harvested green from arable land n.e.c.SOC_CLND041_042Other plants and cereals (excluding maize) harvested green n.e.c.10923. Other plants and cereals (excluding green maize) harvested green n.e.c.CLND043Fresh vegetables (including melons) and strawberriesSOC_CLND043Fresh vegetables (including melons) and strawberries – outdoorCLND044Fresh vegetables (including melons) and strawberries — Market gardeningSOC_CLND044Fresh vegetables (including melons) and strawberries — Market gardening10712. Fresh vegetables (including melons) and strawberries — Market gardeningCLND045Fresh vegetables (including melons) and strawberries — Open fieldSOC_CLND045Fresh vegetables (including melons) and strawberries — Open field10711. Fresh vegetables (including melons) and strawberries — Open fieldCLND046Flowers and ornamental plants (excluding nurseries)SOC_CLND046Flowers and ornamental plants (excluding nurseries) - outdoor10810. Flowers and ornamental plants (excluding nurseries)CLND047Seeds and seedlingsSOC_CLND047Seeds and seedlings11000. Arable land seed and seedlings CLND048 CLND083 Other arable land crops n.e.c. Other arable land crops under glass or high accessible cover SOC_CLND048_083Other arable land crops n.e.c. including under glass or high accessible cover11100. Other arable land crops n.e.c. including under glass or high accessible coverCLND049Fallow landSOC_CLND049Fallow land11200. Fallow landCLND050Permanent grasslandSOC_CLND050Permanent grasslandCLND051Pasture and meadow, excluding rough grazingsSOC_CLND051Pasture and meadow, excluding rough grazings30100. Pasture and meadow, excluding rough grazingsCLND052Rough grazingsSOC_CLND052Rough grazings30200. Rough grazingsCLND053Permanent grassland no longer used for production purposes and eligible for the payment of subsidiesSOC_CLND053Permanent grassland no longer used for production purposes and eligible for the payment of subsidies30300. Permanent grassland no longer used for production purposes and eligible for the payment of subsidiesCLND055Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)SOC_CLND055Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries) SOC_CLND056_057Fruit of temperate climate zonesCLND056Pome fruitsSOC_CLND056Pome fruits40101. Pome fruitsCLND057Stone fruitsSOC_CLND057Stone fruits40102. Stone fruitsCLND058Fruits from subtropical and tropical climate zonesSOC_CLND058Fruits from subtropical and tropical climate zones40115. Fruits from subtropical and tropical climate zonesCLND059Berries (excluding strawberries)SOC_CLND059Berries (excluding strawberries)40120. Berries (excluding strawberries)CLND060NutsSOC_CLND060Nuts40130. NutsCLND061Citrus fruitsSOC_CLND061Citrus fruits40200. Citrus fruitsCLND062GrapesSOC_CLND062GrapesCLND063Grapes for winesSOC_CLND063Grapes for winesCLND064Grapes for wines with protected designation of origin (PDO)SOC_CLND064Grapes for wines with protected designation of origin (PDO)40411. Wine with protected designation of origin (PDO) 40451. Grapes for wines with protected designation of origin (PDO)CLND065Grapes for wines with protected geographical indication (PGI)SOC_CLND065Grapes for wines with protected geographical indication (PGI)

1. Wine with protected geographical indication (PGI)
2. Grapes for wines with protected geographical indication (PGI) CLND066Grapes for other wines n.e.c. (without PDO/PGI)SOC_CLND066Grapes for other wines n.e.c. (without PDO/PGI)
3. Other wines
4. Grapes for other wines CLND067Grapes for table useSOC_CLND067Grapes for table use40430. Grapes for table useCLND068Grapes for raisinsSOC_CLND068Grapes for raisins40440. Grapes for raisinsCLND069OlivesSOC_CLND069OlivesSOC_CLND069ANormally producing table olives40310. Table olives SOC_CLND069BNormally producing olives for oil production40320. Olives for oil production (sold in the form of fruit) 40330. Olive oilCLND070NurseriesSOC_CLND070Nurseries40500. NurseriesCLND071Other permanent crops including other permanent crops for human consumptionSOC_CLND071Other permanent crops40600. Other permanent cropsCLND072Christmas treesSOC_CLND072Christmas trees40610. Christmas trees CLND073 CLND085 Kitchen gardens Other UAA under glass or high accessible cover n.e.c. SOC_CLND073_085Kitchen gardens and other UAA under glass or high accessible cover n.e.c.20000. Kitchen gardensCLND079Cultivated mushroomsSOC_CLND079Cultivated mushrooms60000. Cultivated mushroomsCLND081Vegetables (including melons) and strawberries under glass or high accessible coverSOC_CLND081Vegetables (including melons) and strawberries under glass or high accessible cover10720. Vegetables (including melons) and strawberries under glass or high accessible coverCLND082Flowers and ornamental plants (excluding nurseries) under glass or high accessible coverSOC_CLND082Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover10820. Flowers and ornamental plants (excluding nurseries) under glass or high accessible coverCLND084Permanent crops under glass or high accessible coverSOC_CLND084Permanent crops under glass or high accessible cover40700. Permanent crops under glass or high accessible coverII. LivestockCLVS001Bovine animals less than 1 year oldSOC_CLVS001Bovine animals less than 1 year old210. Bovine animals less than 1 year oldCLVS003Male bovine animals, 1 to less than 2 years oldSOC_CLVS003Male bovine animals, 1 to less than 2 years old220. Male bovine animals, 1 to less than 2 years oldCLVS004Heifers, 1 to less than 2 years oldSOC_CLVS004Heifers, 1 to less than 2 years old230. Heifers, 1 to less than 2 years oldCLVS005Male bovine animals, 2 years old and overSOC_CLVS005Male bovine animals, 2 years old and over240. Male bovine animals, 2 years old and overCLVS007Heifers, 2 years old and overSOC_CLVS007Heifers, 2 years old and over
5. Breeding heifers
6. Heifers for fattening CLVS008CowsSOC_CLVS008CowsCLVS009Dairy cowsSOC_CLVS009Dairy cows261. Dairy cowsCLVS010Non-dairy cowsSOC_CLVS010Non-dairy cows269. Non-dairy cowsCLVS011Buffalo-cowsSOC_CLVS011Buffalo-cows262. Buffalo dairy cowsCLVS012Sheep (all ages)SOC_CLVS012Sheep (all ages)CLVS013Breeding female sheepSOC_CLVS013Breeding female sheep311. Breeding female sheepCLVS014Other sheepSOC_CLVS014Other sheep319. Other sheepCLVS015Goats (all ages)SOC_CLVS015Goats (all ages)CLVS016Breeding female goatsSOC_CLVS016Breeding female goats321. Breeding female goatsCLVS017Other goatsSOC_CLVS017Other goats329. Other goatsCLVS018Piglets, live weight of under 20 kgSOC_CLVS018Piglets, live weight of under 20 kg410. Piglets, live weight of under 20 kgCLVS019Breeding sows, live weight 50 kg and overSOC_CLVS019Breeding sows, live weight 50 kg and over420. Breeding sows, live weight 50 kg and overCLVS020Other pigsSOC_CLVS020Other pigs

1. Pigs for fattening
2. Other pigs CLVS021BroilersSOC_CLVS021Broilers510. Poultry — broilersCLVS022Laying hensSOC_CLVS022Laying hens520. Laying hensCLVS023Other poultrySOC_CLVS023Other poultry530. Other poultryCLVS029Breeding female rabbitsSOC_CLVS029Breeding female rabbits610. Breeding female rabbitsCLVS030BeesSOC_CLVS030Bees700. Bees II. Codes regrouping several variables included in IFS 2020: P45. Bovine, dairying = SO_CLVS001 (Bovine animals less than 1 year old) + SO_CLVS004 (Heifers, 1 to less than 2 years old) + SO_CLVS007 (Heifers 2 years old and over) + SO_CLVS009 (Dairy cows) + SO_CLVS011 (Buffalo-cows) P46. Bovine = P45 (Bovine, dairying) + SO_CLVS003 (Male bovine animals, 1 to less than 2 years old) + SO_CLVS005 (Male bovine animals, 2 years old and over) + SO_CLVS010 (Non-dairy cows) GL Grazing livestock = P46 (Bovine) + SO_CLVS013 (Breeding female sheep) + SO_CLVS014 (Other sheep) + SO_CLVS016 (Breeding female goats) + SO_CLVS017 (Other goats) If GL = 0 THEN FCP1 Forage for sale = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings) AND FCP4 Forage for grazing livestock = 0 AND P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND019 (Other root crops n.e.c) If GL > 0 THEN FCP1 Forage for sale = 0 AND FCP4 Forage for grazing livestock = SO_CLND019 (Other root crops n.e.c) + SO_CLND037 (Plants harvested green from arable land) + SO_CLND051 (Pasture and meadow, excluding rough grazings) + SO_CLND052 (Rough grazings) AND P17 Roots = SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) P151. Cereals excluding rice = SO_CLND004 (Common wheat and spelt) + SO_CLND005 (Durum wheat) + SO_CLND006 (Rye and winter cereal mixtures (maslin)) + SO_CLND007 (Barley) + SO_CLND008 (Oats and spring cereal mixtures (mixed grain other than maslin)) + SO_CLND009 (Grain maize and corn-cob mix) + SO_CLND010_011_012 (Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)) P15. Cereals = P151 (cereals without rice) + SO_CLND013 (Rice) P16. Oilseeds = SO_CLND022 (Rape and turnip rape seeds) + SO_CLND023 (Sunflower seed) + SO_CLND024 (Soya) + SO_CLND025 (Linseed (oilflax)) + SO_CLND026 (Other oilseed crops n.e.c.) P51. Pigs = SO_CLVS018 (Piglets, live weight of under 20 kg) + SO_CLVS019 (Breeding sows, live weight 50 kg and over) + SO_CLVS020 (Other pigs) P52. Poultry = SO_CLVS021 (Broilers) + SO_CLVS022 (Laying hens) + SO_CLVS023 (Other poultry) P1. General cropping = P15 (Cereals) + SO_CLND014 (Dry pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)) + SO_CLND017 (Potatoes (including seed potatoes)) + SO_CLND018 (Sugar beet (excluding seed)) + SO_CLND032 (Tobacco) + SO_CLND033 (Hops) + SO_CLND030 (Cotton) + P16 (oilseeds) + SO_CLND028 (Fibre flax) + SO_CLND029 (Hemp) + SO_CLND031 (Other fibre crops n.e.c.) + SO_CLND034 (Aromatic, medicinal and culinary plants) + SO_CLND035_036 (Energy and other industrial crops n.e.c.) + SO_CLND045 (Fresh vegetables (including melons) and strawberries — Open field)) + SO_CLND047 (Seeds and seedlings) + SO_CLND048_083 (Other arable land crops n.e.c., including under glass or high accessible cover) + SO_CLND049 (Fallow land) + FCP1 (Forage for sale)

P2. Horticulture = SO_CLND044 (Fresh vegetables (including melons) and strawberries — Market gardening)) + SO_CLND081 (Vegetables (including melons) and strawberries under glass or high accessible cover) + SO_CLND046 (Flowers and ornamental plants (excluding nurseries) + SO_CLND082 (Flowers and ornamental plants (excluding nurseries) under glass or high accessible cover) + SO_CLND079 (Cultivated mushrooms) + SO_CLND070 (Nurseries) P3. Permanent crops = SO_CLND055 (Fruits, berries and nuts (excluding citrus fruits, grapes and strawberries)) + SO_CLND061 (Citrus fruits) + SO_CLND069 (Olives) + SO_CLND062 (Grapes) + SO_CLND071 (Other permanent crops) + SO_CLND084 (Permanent crops under glass) P4. Grazing livestock and forage = GL (Grazing livestock) + FCP4 (Forage for grazing livestock) P5. Granivores = P51 (Pigs) + P52 (Poultry) + SO_CLVS029 (Breeding female rabbits); (4) Annex VI is replaced by the following: ; (5) Annex VIII is amended as follows: (a) Table E is replaced by the following: Table E Quotas and other rights Category of quota or rightCode()ColumnsGroup of informationOwned quotaRented in quotaRented out quotaTaxesNIOTQQQuantity at the end of the accounting year-QPQuota purchase---QSQuota sold---OVOpening valuation---CVClosing valuation---PQPayments for quota leased or rented in quota---RQReceipts from leasing or renting out quota---TXTaxes--- Code()Description50Organic manure60Entitlements for payments under basic payment scheme The quantities of quota (owned quota, rented-in quota and rented-out quota) are compulsory items. Only the quantity as of the end of the accounting year is recorded. The values concerning quotas which can be traded separately from associated land are recorded in this table. The quotas which cannot be traded separately from associated land are only recorded in Table D Assets. The quotas originally acquired freely must be entered as well and valuated at current market values if they can be traded separately from land. Some data entries are simultaneously included, individually or as components of aggregates, at other groups or categories in Tables D Assets, H Inputs and/or I Crops. The following categories must be used: 50. Organic manure 60. Entitlements for payments under the basic payment scheme. The following groups of information must be used: E.QQ. Quantity (to be recorded for columns N, I, O only) The units to be used are: Category 50 (organic manure): number of animals converted with standard conversion factors for manure excretion, Category 60 (basic payment scheme): number of entitlements/ares E.QP. Quota purchased (to be recorded for column N only) The amount paid for purchase during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded. E.QS. Quota sold (to be recorded for column N only) The amount received for sale during the accounting year of quotas or other rights which can be traded separately from associated land should be recorded. E.OV. Opening valuation (to be recorded for column N only)

The value at opening valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values, if the quotas can be traded separately from associated land. E.CV. Closing valuation (to be recorded for column N only) The value at closing valuation of the quantities at the holder’s own disposal, whether originally acquired freely or purchased, should be recorded at current market values if the quotas can be traded separately from associated land. E.PQ. Payments for quota leased or rented in quota (to be recorded for column I only) Amount paid for leasing or renting of quotas or other rights. Also included in rent paid under category 5070 (Rent paid) in Table H Inputs. E.RQ. Receipts from leasing or renting out quota (to be recorded for column O only) Amount received for renting or leasing of quotas or other rights. Also included under category 90900 (Other) in Table I Crops. E.TX. Taxes, additional levy (column T) Amount paid. COLUMNS IN TABLE E Column N refers to owned quota, column I to rented-in quota, column O to rented-out quota, and column T to taxes.; (b) in Table H, the fourth subparagraph is replaced by the following: Where the costs indicated are for the total consumption of inputs during the accounting year but do not correspond to production during that year, changes in stocks of inputs should be indicated in Table D under the code 1040 Inventories, except for costs accruing to growing permanent and standing crops which should be registered to 2010 Biological assets — plants.; (c) in Table I, the second table, with codes for the category of crop, is replaced by the following: Code ()DescriptionCereals for the production of grain (including seeds)10110Common wheat and spelt10120Durum wheat10130Rye and winter cereal mixtures (maslin)10140Barley10150Oats and spring cereal mixtures (mixed grain other than maslin)10160Grain maize and corn-cob mix10170Rice10190Triticale, sorghum and other cereals n.e.c. (buckwheat, millet, canary seed, etc.)Dried pulses and protein crops for the production of grain (including seed and mixtures of cereals and pulses)10210Field peas, beans and sweet lupins10220Lentils, chickpeas and vetches10290Other protein crops10300Potatoes (including early potatoes and seed potatoes)10310- of which potatoes for starch10390- of which other potatoes10400Sugar beet (excluding seed)10500Other root crops n.e.c.Industrial crops10601Tobacco10602Hops10603Cotton10604Rape and turnip rape seeds10605Sunflower seed10606Soya10607Linseed (oil flax)10608Other oil seed crops n.e.c.10609Fibre flax 10610Hemp10611Other fibre crops n.e.c.10612Aromatic, medicinal and culinary plants10613Sugar cane10690Energy and other industrial crops n.e.c.Fresh vegetables, melons and strawberries of which:Fresh vegetables, melons and strawberries — Outdoor or under low (not accessible) protective cover10711Fresh vegetables (including melons) and strawberries — Open field10712Fresh vegetables (including melons) and strawberries — Market gardening10720Fresh vegetables (including melons) and strawberries under glass or high accessible coverDetails for all sub-categories of fresh vegetables (including melons) and strawberries:10731Cauliflower and broccoli10732Lettuce10733Tomatoes10734Sweet corn10735Onions10736Garlic10737Carrots10738Strawberries10739Melons10790Other vegetablesFlowers and ornamental plants (excluding nurseries)10810Flowers and ornamental plants (excluding nurseries)10820Flowers and ornamental plants (excluding nurseries) under glass or high accessible coverDetails for all sub-categories of flowers and ornamental plants (excluding nurseries)10830Flower bulbs, corms and tubers10840Cut flowers and flower buds10850Flowering and ornamental plantsPlants harvested green10910Temporary grasses and grazingsOther plants harvested green10921Green maize10922Leguminous plants harvested green10923Other plants and cereals (excluding green maize) harvested green n.e.c.

Seeds and seedlings and other arable land crops11000Seeds and seedlings11100Other arable land cropsFallow land11200Fallow landKitchen gardens20000Kitchen gardensPermanent grassland30100Pasture and meadow, excluding rough grazings30200Rough grazings30300Permanent grassland no longer used for production purposes and eligible for the payment of subsidiesPermanent cropsFruit species, of which:40101Pome fruits40111- of which apples40112- of which pears40102Stone fruits40113- of which peaches and nectarines40115Fruit from subtropical and tropical climate zones40120Berries (excluding strawberries)40130NutsCitrus plantations40200Citrus fruits40210- of which oranges40230- of which lemonsOlive plantations40310Table olives40320Olives for oil production (sold in the form of fruit)40330Olive oil40340Olive by-productsVineyards40411Wine with protected designation of origin (PDO)40412Wine with protected geographical indication (PGI)40420Other wines40430Grapes for table use40440Grapes for raisins 40451Grapes for wine with protected designation of origin (PDO)40452Grapes for wine with protected geographical indication (PGI)40460Grapes for other wines40470Miscellaneous products of vines: grape must, juice, brandy, vinegar and others produced on the farm40480Vine by-products (marc, lees)Nurseries, other permanent crops, permanent crops under glass or high accessible cover and young plantations40500Nurseries40600Other permanent crops40610- of which Christmas trees40700Permanent crops under glass or high accessible cover40800Growth of young plantationsOther land50100Unutilised agricultural land50200Wooded area50210- of which short rotation coppices50900Other land (land occupied by buildings, farmyards, tracks, ponds, quarries, infertile land, rock, etc.)60000Cultivated mushroomsOther products and receipts90100Receipts from renting out agricultural land90200Compensation by crop insurance not allocable to specific crops90300Crop by-products other than from olives and vine90310Straw90320Sugar beet tops90330Other by-products90900Other (d) Table J is replaced by the following: Table J Livestock production Structure of the table Category of livestockCode ()ColumnsGroup of InformationAverage numberNumberValueANVANAverage number--OVOpening valuation-CVClosing valuation-PUPurchases-SATotal Sales-SSSales for slaughtering-SRSales for further rearing/breeding-SUSales with unknown destination-FCFarmhouse consumption-FUFarm use-Code ()Description100Equidae210Bovine animals less than 1 year old, male and female220Male bovine animals, 1 to less than 2 years old230Heifers, 1 to less than 2 years old240Male bovine animals, 2 years old and over251Breeding heifers252Heifers for fattening261Dairy cows262Buffalo dairy cows269Non-dairy cows311Breeding female sheep319Other sheep321Breeding female goats329Other goats410Piglets, live weight of under 20 kg420Breeding sows, live weight 50 kg and over 491Pigs for fattening499Other pigs510Poultry — broilers520Laying hens530Other poultry610Breeding female rabbits699Other rabbits700Bees900Other animals

Categories of livestock The following categories of livestock should be distinguished: 100. Equidae Includes also race- and riding horses, donkeys, mules, hinnies etc. 210. Bovine animals, less than 1 year old, male and female 220. Male bovine animals, 1 to less than 2 years old 230. Heifers, 1 to less than 2 years old Excluding female bovine animals which have calved. 240. Male bovine animals, 2 years old and over 251. Breeding heifers Female bovine animals 2 years old or over which have not yet calved and which are intended for breeding. 252. Heifers for fattening Female bovine animals 2 years old or over which have not yet calved and which are not intended for breeding. 261. Dairy cows Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull dairy cows. 262. Buffalo dairy cows Female buffalo animals which have calved (including those less than two years old) which are kept exclusively or principally for milk production for human consumption or processing as dairy products. Includes cull buffalo’s cows. 269. Non-dairy cows

1. Female bovine animals which have calved (including those less than 2 years old) which are kept exclusively or principally for production of calves and whose milk is not used for human consumption or processing as dairy products.
2. Cows for work.
3. Non-dairy cull cows (whether or not fattened before slaughter). Categories 210 to 252 and 269 also include the corresponding categories of buffaloes and/or female buffaloes.
4. Breeding female sheep Ewes 1 year old or over intended for breeding.
5. Other sheep Sheep of all ages excluding breeding female sheep.
6. Breeding female goats
7. Other goats Goats other than breeding females.
8. Piglets, live weight of under 20 kg Piglets of less than 20 kg live weight.
9. Breeding sows, live weight 50 kg and over Breeding sows of 50 kg or more excluding cull sows (see category 499 Other pigs).
10. Pigs for fattening Pigs for fattening of 20 kg live weight or more, excluding cull sows and boars (see category 499 Other pigs).
11. Other pigs Pigs of 20 kg live weight or more excluding breeding sows (see category 420) and pigs for fattening (see category 491).
12. Poultry — broilers Table chickens. Excluding laying hens and cull hens. Not including chicks.
13. Laying hens Including pullets, laying hens, cull hens and breeding cocks for laying hens when these are stalled as laying hens. Pullets are young hens which have not yet begun to lay. Not including chicks.
14. Other poultry Includes ducks, turkeys, geese, guinea fowl, ostriches and breeding males (excluding those mentioned above for laying hens). Includes breeding females. Not including chicks.
15. Breeding female rabbits
16. Other rabbits
17. Bees To be indicated in number of occupied hives.
18. Other animals Includes chicks, deer, and fish. Includes also other animals used for farm tourism. Excludes products of other animals (see Table K, category 900).;

(e) in Table M, the following three entries are added at the end of table listing the categories to be selected: Code ()GroupDescription of categoriesColumnsNVT10320AIAreas with Miscanthus--10321AIAreas with Silphium perfoliatum--10322AILand lying fallow for melliferous plants (pollen and nectar rich species)--

Annex

ANNEX VI STANDARD OUTPUT COEFFICIENTS (SOCs) REFERRED TO IN ARTICLE 6

1. DEFINITION AND PRINCIPLES FOR CALCULATION OF SOCs (a) The standard output (SO), standard output coefficient (SOC) and total SO of a holding are defined as laid down in Annex IV of this Regulation. (b) Production period The SOCs correspond to a production period of 12 months. For crop products and livestock products for which the period of production is less than or exceeds 12 months, a SOC corresponding to growth or production in a 12-month period is calculated. (c) Basic data and reference period The SOCs are determined on the basis of the production per unit and the farm-gate price referred to in the definition of SOC in Annex IV. To this end, the basic data are collected in the Member States for a reference period defined in Article 4 of Commission Delegated Regulation (EU) No 1198/2014 Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union (OJ L 321, 7.11.2014, p. 2). . (d) Units (1) Physical units: (a) The SOCs for crop variables are determined on the basis of area expressed in hectares. (b) For mushrooms, the SOCs are determined on the basis of gross output for all the annual successive harvests and are expressed per 100 m2 of area under crops. For their use in the context of the FADN, such SOCs for mushrooms are divided by the number of annual successive harvests, which is to be communicated to the Commission pursuant to Article 8 of this Regulation. (c) The SOCs relating to livestock variables are determined by head. (d) Exceptions apply for poultry, for which SOC are determined in terms of 100 heads, and for bees, for which they are determined by hive. (2) Monetary units and rounding: The basic data for determining the SOCs and the calculated SOs are established in EUR. For the Member States not taking part in the Economic and Monetary Union, the SOCs are converted into EUR using the average exchange rates for the reference period as defined in point 1(c) of this Annex. These average exchange rates are calculated based on the official exchange rates published by the Commission (Eurostat). The SOCs may be rounded to the nearest EUR 5 where appropriate.
2. BREAKDOWN OF SOCs (a) By crop and livestock variables The SOCs are determined for all the agricultural variables corresponding to the headings for the application of SOCs listed in Table B.I in Annex IV of this Regulation. (b) Geographical breakdown The SOCs are determined at least on the basis of geographical units which are usable for the IFS and for the FADN. These geographical units are all based on the general Nomenclature of Territorial Units for Statistics (NUTS) as defined in Regulation (EC) No 1059/2003 of the European Parliament and of the Council

Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) (OJ L 154, 21.6.2003, p. 1). . These units are described as a regrouping of NUTS 3 regions. Areas with natural constraints are not considered as a geographical unit. No SOC is determined for variables which are not relevant in the region concerned. 3. COLLECTION OF DATA FOR DETERMINING SOCs (a) The basic data for determining SOCs are renewed at least each time a European survey on the structure of agricultural holdings is carried out in the form of a census as referred to in Article 5 of Regulation (EU) 2018/1091. (b) When the IFS may be carried out as sample survey as referred to in Article 5 of Regulation (EU) 2018/1091, the updating of the SOCs shall be carried out: (i) either by renewing the basic data in a manner similar to that specified in point (a), (ii) or by applying a coefficient of change whereby SOCs are updated to take account of changes, as estimated by the Member State, in quantities produced per unit and in prices with respect to each variable and region, that have occurred since the last reference period, as referred to in Article 4 of Delegated Regulation (EU) No 1198/2014. 4. EXECUTION The Member States are responsible, in accordance with the provisions of this Annex, for collecting the basic data needed for calculating the SOCs and for calculating them, for converting them into EUR and for collecting the data required for applying the updating method, if appropriate. The Member States shall submit their collection and calculation methodologies to the Commission, and if required, provide explanations in order to harmonise the SOC calculations methodology throughout the Member States. 5. TREATMENT OF SPECIAL CASES The following special rules are laid down for the calculation of SOCs for certain variables and for calculating the total SO of the holding: (a) Fallow land The SOC relating to fallow land is taken into account when calculating the total SO of the holding only when there are other positive SOCs on that holding. (b) Kitchen gardens Since the produce of kitchen gardens is normally intended for the holder’s own consumption and not for sale, the SOCs for kitchen gardens are regarded as equal to zero. (c) Livestock For livestock the variables are split by category of age. The output corresponds to the value of growth of the animal during the time spent in the category. In other words, it corresponds to the difference between the value of the animal when it is leaving the category and its value when it is entering the category (named also the replacement value). (d) Bovine animals less than 1 year old SOCs relating to bovine animals under one year old are taken into account when calculating the total SO of the holding only when there are more bovine animals under one year than cows on the holding. Only the SOCs relating to the surplus number of bovine animals under one year are taken into account. There is only one SOC relating to bovine animals less than 1 year old irrespective of the sex of the animal.

(e) Other sheep and other goats SOCs relating to other sheep are taken into account when calculating the total SO of the holding only when there are no breeding female sheep on the holding. SOCs relating to other goats are taken into account when calculating the total SO of the holding only when there are no breeding female goats on the holding. (f) Piglets SOCs relating to piglets are taken into account when calculating the total SO of the holding only when there are no breeding sows on the holding. (g) Forage If there are no grazing livestock (i.e. bovine, sheep or goats) on the holding, the forage (i.e. roots, plants harvested green, pasture and meadows) is considered as intended for sale and is part of the general cropping output. If there are grazing livestock on the farm, the forage is considered as intended to feed the grazing livestock and is part of the grazing livestock and forage output.