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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 (codified version)
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1.Each returning holding shall be the subject of an individual and anonymous farm return.
2.The accountancy data provided by each farm return shall be such that it is possible to:
characterise the returning holding by reference to the main elements of its factors of production;
assess the income of the holding in its various forms;
test by means of spot-checks the veracity of the information given.
3.The type of accountancy data to be given in a farm return, the form in which such data are to be presented and the definitions and instructions relating thereto shall be determined in accordance with the procedure referred to in Article 18(2).
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