Article 2
For the purposes of this Regulation, the following definitions shall apply: (a) ‘operator’ means the natural person responsible for the day-to-day management of an agricultural holding; (b) ‘category of holding’ means a group of agricultural holdings which belong to the same categories as regards the type of farming and economic size as defined in the Community typology for agricultural holdings established by Regulation (EC) No 1242/2008; (c) ‘returning holding’ means any agricultural holding making returns for the purposes of the data network; (d) ‘division’ means the territory of a Member State, or any part thereof as delimited with a view to the selection of returning holdings; a list of such divisions appears in Annex I; (e) ‘accountancy data’ means any technical, financial or economic data relating to an agricultural holding derived from accounts consisting of entries made systematically and regularly throughout the accounting year.