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

• CELEX: Delegated Regulation (EU) No 1198/2014
• Articles: 10

Article 1 Scope of application

This Regulation lays down rules supplementing certain non-essential elements of Regulation (EC) No 1217/2009 for the purpose of an annual determination of incomes and a business analysis of agricultural holdings by means of the Union farm accountancy data network. Those rules relate to:

(a)

the threshold referred to in Article 5(1) of Regulation (EC) No 1217/2009;

(b)

the plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009;

(c)

the ‘reference period’ referred to in Article 5b(2) of Regulation (EC) No 1217/2009;

(d)

the types of farming referred to in Article 5b(3) of Regulation (EC) No 1217/2009;

(e)

the collection of accountancy data referred to in Article 8(3) of Regulation (EC) No 1217/2009.

Article 2 Threshold

The threshold referred to in Article 5(1) of Regulation (EC) No 1217/2009 shall ensure that the field of the survey represents the largest possible share of agricultural output, agricultural area and farm labour, of holdings run with a market orientation.

Article 3 Selection plan

The plan for the selection of returning holdings to be drawn up by each Member State as referred to in Article 5a(1) of Regulation (EC) No 1217/2009, shall include elements to ensure that a representative accounting sample of the field of survey is obtained. In particular, the plan shall:

(a)

be based on the most recent statistical reference sources;

(b)

explain the procedure for stratifying the field of survey in accordance with the divisions listed in the Annex I to Regulation (EC) No 1217/2009 as well as in accordance with the types of farming and economic size classes as referred to in Article 5b(1) of Regulation (EC) No 1217/2009;

(c)

provide a breakdown of holdings in the field of survey by types of farming and economic size classes as referred to in Article 5b(1) of Regulation (EC) No 1217/2009 which corresponds at least to the principal types;

(d)

indicate the statistical methods for determining the selection rate chosen for each stratum, the procedures for the selection of returning holdings, and the number of returning holdings to be selected for each of the strata adopted.

Article 4 Reference period for the standard output

For the purposes of calculating standard outputs for the Union farm structure survey for year N, as referred to in Article 5b(2) of Regulation (EC) No 1217/2009, the reference period consists of the five successive years from year N-5 to year N-1.

The standard outputs shall be determined using average basic data calculated over the reference period laid down in the first paragraph and commonly referred to as ‘N-3 standard outputs’. These N-3 standard outputs shall be updated to take account of economic trends at least each time a Union farm structure survey is carried out.

Article 5 General and principal types of farming

The general and principal types of farming and the correspondence between them, referred to in Article 5b(3) of Regulation (EC) No 1217/2009, are specified in Annex I to this Regulation.

Article 6 Farm return

The main groups of accountancy data to be collected and the general rules for data collection referred to in Article 8(3) of Regulation (EC) No 1217/2009 are specified in Annex II to this Regulation.

Article 7 Repeals

Regulations (EC) No 1242/2008, (EU) No 1291/2009, and Implementing Regulation (EU) No 385/2012 are repealed with effect from 1 January 2015.

However, for the Farm Accountancy Data Network, the Regulations referred to in the first paragraph shall continue to apply to accounting years preceding the accounting year 2015.

Regulation (EC) No 1242/2008 shall continue to apply to the Union farm structure surveys until the 2013 survey.

Article 8 Entry into force

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 2015 for the Farm Accountancy Data Network and for the Union farm structure surveys as of the 2016 survey.

Schedules & Appendices

ANNEX I General and principal types of farming and correspondence between them

ANNEX I

General and principal types of farming and correspondence between them

General type of farming

Description

Principal type of farming

Description

1.

Specialist field crops

15.

Specialist cereals, oilseeds and protein crops

16.

General field cropping

2.

Specialist horticulture

21.

Specialist horticulture indoor

22.

Specialist horticulture outdoor

23.

Other horticulture

3.

Specialist permanent crops

35.

Specialist vineyards

36.

Specialist fruit and citrus fruit

37.

Specialist olives

38.

Various permanent crops combined

4.

Specialist grazing livestock

45.

Specialist dairying

46.

Specialist cattle — rearing and fattening

47.

Cattle — dairying, rearing and fattening combined

48.

Sheep, goats and other grazing livestock

5.

Specialist granivores

51.

Specialist pigs

52.

Specialist poultry

53.

Various granivores combined

6.

Mixed cropping

61.

Mixed cropping

7.

Mixed livestock holdings

73.

Mixed livestock, mainly grazing livestock

74.

Mixed livestock, mainly granivores

8.

Mixed crops — livestock

83.

Field crops — grazing livestock combined

84.

Various crops and livestock combined

9.

Non-classified holdings

90.

Non-classified holdings

ANNEX II

ANNEX II

Farm return — main groups of accountancy data to be collected

—

General information on the holding, such as data related to its location, status, type and classification.

—

Type of occupation: summary data related to the types of occupancy of the agricultural land areas used by the holding.

—

Labour: data characterising the holding's labour, such as the number of persons working on the farm, time worked and the type of engagement.

—

Assets: data describing the assets of the holding, split into categories, used in its operation during the accounting year.

—

Quotas and other rights: data related to the quotas and other rights related to the holding's operation in the accounting year.

—

Debts: data related to the holding's indebtedness in the accounting year.

—

Value added tax: data related to the application of the value added tax (VAT) systems to the holding.

—

Inputs: data related to inputs used in the holding's operation, such as specific costs and overheads, to produce its outputs in the accounting year.

—

Crops: data detailing production and use of crops in the holding.

—

Livestock production: data detailing production and use of livestock in the holding.

—

Animal products and services: data detailing production and use of animal products and services in the holding.

—

Other gainful activities directly related to the farm: data related to all activities other than farm work, directly related to the holding and having an economic impact on the holding, and where either the resources of the holding (area, buildings, machinery, agricultural products, etc.) or the products of the holding are used.

—

Subsidies: data detailing subsidies received during the accounting year by the holding.

Farm return — general rules for data collection

(a)

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

(b)

Data given in a farm return is to be taken from accounts consisting of entries made systematically and regularly throughout the accounting year.

(c)

The data in a farm return should be given in financial values, in euro or in national monetary units, in physical measures of weight, volume, area, numbers, as well as in other corresponding units or indications.

(d)

The accountancy data are expressed in monetary terms without VAT.

(e)

The accountancy data in monetary terms are expressed without taking into account grants and subsidies, which are recorded separately. Grants and subsidies are understood to be all forms of direct aid from public funds which have resulted in a specific receipt.