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Commission Implementing Regulation (EU) No 385/2012 (repealed)Show full title

Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings (repealed)

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  1. Introductory Text

  2. Article 1.Farm returns and accountancy data

  3. Article 2.Transmission to the Commission

  4. Article 3.Deferred transmission of certain data

  5. Article 4.Repeal

  6. Article 5.Entry into force

  7. Signature

    1. ANNEX

      FARM RETURN

      1. I. LAYOUT OF FARM RETURN

        1. Examples:

      2. II. GENERAL DEFINITIONS AND INSTRUCTIONS

        1. (a) . . . . . . . . . ....

        2. (b) . . . . . . . . . ....

        3. (c) . . . . . . . . . ....

        4. (d) . . . . . . . . . ....

        5. (e) . . . . . . . . . ....

        6. (f) The data in a farm return should be given in...

        7. (g) . . . . . . . . . ....

      3. III. TABLES AND SPECIFIC DEFINITIONS AND INSTRUCTIONS

        1. Table A General information on the holding

          1. A.ID. Identification of the holding

          2. A.LO. Location of the holding

          3. A.AI. Accounting information

          4. A.TY. Typology

          5. A.CL. Classes

          6. A.OT. Other particulars concerning the holding

          7. COLUMNS IN TABLE A

        2. Table B Type of occupation

          1. B.UO. UAA for owner farming

          2. B.UT. UAA for tenant farming

          3. B.US. UAA for sharecropping or other modes

          4. COLUMNS IN TABLE B

        3. Table C Labour

          1. C.UR. Unpaid regular labour

            1. C.UR.10. Holder/manager

            2. C.UR.20. Holder/not manager

            3. C.UR.30 Manager/not holder

            4. C.UR.40. Spouse(s) of holder(s)

            5. C.UR.50. Other unpaid regular labour

          2. C.UC. Unpaid casual labour

            1. C.UC.60. . . . . . . . . . ....

          3. C.PR. Paid regular labour

            1. C.PR.70. Farm manager

            2. C.PR.50. Others

          4. C.PC. Paid casual labour

            1. C.PC.60. . . . . . . . . . ....

          5. COLUMNS IN TABLE C

            1. Number of persons (column P)

            2. Gender (column G)

            3. Year of birth (column B)

            4. Agricultural training of the manager (column T)

            5. Annual time worked (column Y1)

            6. Total work force: number of annual units (column W1)

            7. Share of work for other gainful activities directly related to...

            8. Share of work for other gainful activities directly related to...

            9. Work on an agricultural holding

        4. Table D Assets

          1. 1010. Cash and equivalents

          2. 1020. Receivables

          3. 1030. Other current assets

          4. 1040. Inventories

          5. 2010. Biological assets — plants

          6. 3010. Agricultural land

          7. 3020. Land improvements

          8. 3030. Farm buildings

          9. 4010. Machinery and equipment

          10. 5010. Forest land including standing timber

          11. 7010. Intangible assets — tradable

          12. 7020. Intangible assets — non-tradable

          13. 8010. Other non-current assets

          14. Groups of information in Table D

          15. Valuation methods

          16. D.OV. Opening valuation

          17. D.AD. Accumulated depreciation

          18. D.DY. Depreciation of the current year

          19. D.IP. Investments/Purchases

          20. D.S. Investment subsidies

          21. D.SA. Sales

          22. D.CV. Closing valuation

          23. Comments

        5. Table E Quotas and other rights

          1. E.QQ. Quantity (to be recorded for columns N, I, O only)...

          2. E.QP. Quota purchased (to be recorded for column N only)

          3. E.QS. Quota sold (to be recorded for column N only)

          4. E.OV. Opening valuation (to be recorded for column N only)

          5. E.CV. Closing valuation (to be recorded for column N only)

          6. E.PQ. Payments for quota leased or rented in quota (to be...

          7. E.RQ. Receipts from leasing or renting out quota (to be recorded...

          8. E.TX. Taxes, additional levy (column T)

          9. COLUMNS IN TABLE E

        6. Table F Debts

        7. Table G Value added tax (VAT)

          1. 1010. Main VAT system in the farm

          2. 1020. Minority VAT system in the farm

        8. Table H Inputs

          1. 1010. Wages and social security costs for paid labour

          2. 1020. Contract work and machinery hire

          3. 1030. Current upkeep of machinery and equipment

          4. 1040. Motor fuels and lubricants

          5. 1050. Car expenses

          6. Feedstuffs

          7. 2080. Veterinary expenses

          8. 2090. Other specific livestock costs

          9. 3010. Seeds and seedlings purchased

          10. 3020. Seeds and seedlings produced and used on the farm

          11. 3030. Fertilisers and soil improvers

          12. 3031. Quantity of nitrogen (N) in mineral fertilisers used

          13. 3032. Quantity of phosphorus (P2O5) in mineral fertilisers used

          14. 3033. Quantity of potassium (K2O) in mineral fertilisers used

          15. 3034. Purchased manure

          16. 3040. Crop protection products

          17. 3090. Other specific crop costs

          18. 4010. Specific costs for forestry and wood processing

          19. 4020. Specific costs for crop processing

          20. 4030. Specific costs for cow’s milk processing

          21. 4040. Specific costs for buffalo’s milk processing

          22. 4050. Specific costs for sheep’s milk processing

          23. 4060. Specific costs for goat’s milk processing

          24. 4070. Specific costs for meat processing and other animal products processing...

          25. 4090. Other specific costs for other gainful activities

          26. 5010. Current upkeep of land improvements and buildings

          27. 5020. Electricity

          28. 5030. Heating fuels

          29. 5040. Water

          30. 5051. Agricultural insurance

          31. 5055. Other farm insurance

          32. 5061. Farm taxes and other dues

          33. 5062. Taxes and other charges on land and buildings

          34. 5070. Rent paid

          35. 5071. Of which rent paid for land

          36. 5080. Interest and financial charges paid

          37. 5090. Other farming overheads

        9. Table I Crops

          1. GROUPS OF INFORMATION IN TABLE I

            1. I.A Area

            2. I.OV Opening valuation

            3. I.CV Closing valuation

            4. I.PR Production

            5. I.SA Total sales

            6. I.FC Farm household consumption and benefits in kind

            7. I.FU Farm use

        10. Table J Livestock production

          1. Categories of livestock

          2. GROUPS OF INFORMATION IN TABLE J

            1. J.AN. Average number (to be recorded for column A only)

              1. Average Number (column A)

            2. J.OV Opening valuation

              1. Number (column N)

              2. Value (column V)

            3. J.CV Closing valuation

              1. Number (column N)

              2. Value (column V)

            4. J.PU Purchases

              1. Number (column N)

              2. Value (column V)

            5. J.SA Total sales

              1. Number (column N)

              2. Value (column V)

            6. J.SS Sales for slaughtering

              1. Number (column N)

              2. Value (column V)

            7. J.SR Sales for further rearing or breeding

              1. Number (column N)

              2. Value (column V)

            8. J.SU Sales with unknown destination

              1. Number (column N)

              2. Value (column V)

            9. J.FC Farmhouse consumption and benefits in kind

              1. Number (column N)

              2. Value (column V)

            10. J.FU Farm use

              1. Number (column N)

              2. Value (column V)

        11. Table K Animal products and services

          1. Categories of animal products and services

          2. Missing data codes

          3. GROUPS OF INFORMATION IN TABLE K

            1. Quantity (column Q)

            2. K.OV Opening valuation

              1. Quantity (column Q)

              2. Value (column V)

            3. K.CV Closing valuation

              1. Quantity (column Q)

              2. Value (column V)

            4. K.PR Production during the accounting year

              1. Quantity (column Q)

            5. K.SA Sales

              1. Quantity (column Q)

              2. Value (column V)

            6. K.FC Farmhouse consumption and benefits in kind

              1. Quantity (column Q)

              2. Value (column V)

            7. K.FU Farm use

              1. Quantity (column Q)

              2. Value (column V)

        12. Table L Other gainful activities directly related to the farm

          1. Categories of other gainful activities directly related to the farm...

          2. Missing data codes

          3. GROUPS OF INFORMATION IN TABLE L

            1. Quantity (column Q)

            2. L.OV Opening valuation

              1. Value (column V)

            3. L.CV Closing valuation

              1. Value (column V)

            4. L.PR Production for the accounting year

              1. Quantity (column Q)

            5. L.SA Sales

              1. Value (column V)

            6. L.FC Farmhouse consumption and benefits in kind

              1. Value (column V)

            7. L.FU Farm use

              1. Value (column V)

        13. Table M Subsidies

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