Agriculture and Rural Development
Farm Accountancy Data Network
IMPORTANT LEGAL NOTICE
FREQUENTLY ASKED QUESTIONS
Farm return from 2014
Is it possible to omit variables which are not applicable for a country (e.g. related to olive production) or do these have to be filled in with a zero?
TABLE A - General information on the holding
What are the allowed dates of closure of accounts (variable A_AI_70_DT)?
What direct payments should be included in the estimation of the ratio of turnover of OGA?
Example to calculate the number of grazing days (operand A_OT_220_C livestock unit grazing days on the common land):
TABLE C - Labour
How to register the share of work for OGA in terms of AWU?
In which cases can the values of Y2 (% of annual time worked) and W2 (% of AWU) be different?
How to differentiate between basic and full agricultural training?
TABLE D - Assets
What is exactly to be recorded under code 2010 Biological assets-plants? Where are orchards or in general permanent crops to be recorded as they are subject to depreciation and code 2010 does not require recording of depreciation? Are under this heading supposed to be recorded both, short- and long term assets as standing crops?
What to register in Table D 1040 Inventories?
How to register assets the farmer received for free (e.g. gifts, inheritance)?
Should the depreciation of the current year be calculated before or after deduction of the investments subsidies received?
How should we register the investment subsidies received in previous years for assets in case the farm is new in the sample or in case of the small family farms without double entry bookkeeping? What about farms present in the sample already in the previous year(s) and therefore investment subsidies received in previous accounting year(s) were recorded in the farm return not as current portion but as sum received during previous accounting years?
How should we register fully depreciated assets without residual value?
To fill in category 1020 Receivables the information is taken from customer accounts. The amount of the receivables is recorded as sum of selling price and VAT in the invoice. Based on general definitions, point 5: "Values are registered without VAT". Shall we in this case register only the selling price as Receivables?
In case of standing crop what should we register to the opening valuation of category 2010 Biological assets?
Agricultural buildings not used for agricultural production are excluded from the FADN farm return. Does that mean that all dwellings are left out as well?
How to record profits and/or losses of fixed assets?
What valuation should be used for the sales of buildings and machinery?
Historical value in the new farm return
How to take into account changes in the value of fixed assets due to the methodological changes in the valuation methods of fixed assets when analysing a long time series? Should we recalculate the value of assets of the previous years in order to ensure comparability of data?
The impairment loss occurs when an asset is thought to be worth less than stated in the opening balance minus ordinary depreciation and therefore gets a new, lower closing value. The difference (impairment loss) is not considered a cost and therefore only affects net worth of the holding. Shall we include impairment loss in accumulated depreciation in the new farm return?
The definition of group of information "Investment / Purchase, before deduction of subsidies" includes only expenditure on purchase. Should other forms of acquisition of assets as payment in kind, surpluses etc. be taken into account?
Since farm buildings as well as machinery and equipment will now be recorded at historical value rather than fair value, will the opening valuations of these categories regarding 2014 be allowed to differ from the closing valuations of 2013?
Why is the category SA (sales) for the code 7020 "Intangible assets, non-tradable" allowed? Shouldn't it be blocked for this code?
TABLE E - Quotas and other rights
What should be recorded under category 70 ¿ Entitlements for special rights in table E?
If there is no organic manure quota in a Member State, shall the category 50 be filled in?
TABLE G - Value added tax (VAT)
Example for the interpretation of categories 1010 and 1020:
TABLE H - Inputs
Where to register overhead costs related to OGA?
What is meant by "including changes in cultivations" in the following instruction? "In calculating costs relating to the output of the accounting year the purchases and farm use during the year should be adjusted for valuation changes (including changes in cultivations). For each item the total of costs paid for and the value of the farm use should be recorded separately so that it is possible to distinguish the costs related to the output of the accounting year."
Under which code should we register eggs for hatching?
The regulation stipulates that receipts from resale of purchased supplies are to be deducted from corresponding inputs. What if a holding resells such a great portion of the purchased supplies and with such a great markup in price, that it turns a net profit in for example crop protection products? Theoretically, profits from reselling should not be recorded in FADN. Does this mean the cost of crop protection products should simply be recorded as 0 (zero) in the above mentioned example?
The regulation says "Costs of ingredients, raw materials or semi-processed products, own or purchased and other specific costs of xxx (e.g. the specific packaging or marketing costs). Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost codes." E.g. in case of a dairy farm producing cheese, the text above implies that the value of the milk produced on the holding should be included in the specific costs. How should we value the milk?
Where is the income category Interest on liquid assets, formerly category K_178, to be recorded according to the new regulation? Is it to be deducted from the costs in variable H_FO_5080_V Interests and financial charges paid in table H?
TABLE I - Crops
Where should other fodder plants such as lucerne or clover be recorded?
Where should occasional letting of fodder areas and agistment be recorded (K_172 in the old farm return)?
In the previous farm return version there is K_125 code "summer cereal mixes". Where should this product be recorded in the new farm return?
Where should the current K_178 Interests on liquid assets be recorded in the new farm return?
Where should the hiring out of equipment of the holding without farm labour force or using farm labour force in contract work be registered, as these are not considered OGA but agricultural activity and cannot be recorded in table L code 2010?
How to provide different type of crop codes or missing data codes for a single crop / a single crop code handled? Can one send several lines of the same crop code, for example 10110 wheat, just as one can send several lines of labour type code 10 Holder/manager in table C if needed?
Is 10300 a fully separate category from sum of categories 10310 and 10390?
Which types of crop codes are to be recorded for the following categories:
Fruit tree plantations (apples, pears);
Berry species (raspberries);
Nurseries (boxwood, rose bushes, magnolia, hydrangea);
What is the main criterion for classification of vegetables? What is more significant: rotation or purpose of use? For example, vegetables have been grown in rotation with field scale crops (comply with 10711) but generally used for fresh consumption (comply with 10712).
Where should salix be registered?
Under which code shall brier be registered?
Shall we register the value of green crops used for the feedstuff is as farm use when the green plants are processed to feedstuff on farm?
How do we record sales value when the farmer does not sell green crops but processed feedstuff?
How should payments for crops received by farmers from agricultural cooperatives be registered?
The working groups decided not to use sub-headings in the new farm return, however code 50210 is the subheading of the main heading 50200. The same applies for for code 90300 and the following codes: 90310, 90320 and 90330. Are sub-headings supposed to be used alternatively to main headings?
TABLE J - Livestock production
What is the reason behind registering the cull cows together with dairy cows in code 261 and not analogically to cull sows as "other cows"? Moreover, in the current version cull cows are recorded separately from dairy cows.
Do the total sales include farmhouse consumption and benefits in kind?
Does the category of direct sales (detail of total sales) take into account the "meat package"? E.g. 1 slaughtered animal has been sold directly to consumers in x meat "packages" for xx euros. As a cost we register the slaughter and cutting cost. The butcher does not buy the animal, he only provides service to the holding. However it is common to have some minced meat or sausages etc. in such baskets. What value should be registered in table J in this case?
Do total sales of animals include animals for slaughter?
Why are decimals allowed in Table J columns 'N' (number)?
Do total sales include sales of animals for processing as OGA?
TABLE K - Animal products and services
Table L and K: Where should farm use of milk processed in cheese be recorded as it appears in both tables, K and L?
If meat (after slaughter or cut) is not considered agricultural processed product recorded in OGA as it is in France, why isn't this category mentioned in table K Animal products and services? Category 900 Other animals refers to stud fees, embryos, wax etc.
If the details of categories 1120, 1130, 1140, 1150, 1190 are available, shall the category 1100 be filled in?
TABLE L - Other gainful activities directly related to the farm (OGA)
Agricultural buildings can be rented out for non-agricultural purposes, and it is difficult to know what buildings are used for when rented out. How to record these buildings?
How to register agricultural area utilised for the installation of solar panels, wind turbines, etc., and relevant receipts?
TABLE M - Subsidies
How should nationally funded payments targeted at specific regions, based on Article 142 of the Act of Accession to the European Union of Austria, Finland and Sweden be recorded?
In table M, there is the number of basic units and value. Should the number of basic units be included for all the subsidies or for a selection of them? Should the area or the number of animals or the number of the special entitlements be recorded according to the type of subsidy?
Where to register redistributive payments for the accounting year 2014?
How to register reimbursement of financial discipline (according to Regulation (EU) No 1306/2013, Article 26) in table M?
In Table M 3200 Other Axis I the Setting up of young farmers should also be registered, also when it's given in the form of a single premium. In the Netherlands the setting up of young farmers is given for investments in land, buildings, machinery and so on. Should we register it investment subsidies in Table D or not?
Where to register decoupled payments in Table M?
Is it correct that table D Group of information Subsidies only correspond with code M 3100 and 3600, so that subsidies like preservation repositories have to be represented on code M 3100 instead of M 3300? Or do we have to calculate those subsidies on code M 3300 and also a portion in Table D or only on code M 3300?
Table A, General information
How to register the holdings when the majority of the UAA is in an area Natura 2000 or an area linked to the Directive 2000/60/EC (article 38 of Regulation 1698/2005) but when the payment is granted through another article of Regulation 1698/2005 (e.g. article 39 Agri-environmental measures)?
How the accounting office should be recorded?
Table D, Number and value of livestock and related tables E, K and N
When a holding produces eggs under contract, how the data (number of laying hens and number of eggs) is recorded in tables D and K?
How should be animals under contract registered when the farmer has owned animals too?
How should be chicks registered in the farm return?
How to register bovine animals less than 12 months?
How to register male bovine animals?
How to register female bovine animals from 1 to 2 year old?
Table F, Costs and related tables G and K
Where feedingstuffs produced on the farm are to be registered?
How to register costs of fuels and lubricants produced on the farm?
Where should be registered costs for purchased grapes, which are used to produce wine and how should this wine production be registered?
Table G, Land and buildings, deadstock and circulating capital and related table L
How to record profits and/or losses of fixed assets?
Should depreciation of quotas be registered in table G?
What to do if it is not possible to enter the amount of circulating capital, because the farmer has not given any information?
How to register changes in the value of assets during the accounting year?
How to register milk quotas in table G?
Table J, Grants and Subsidies
How to register the payment for the reduction of sugar quota (Council Reg 1261/2007)?
How to register the support for the "Setting up of young farmers"?
Table K, Production (crops and animal products, livestock excluded)
How to register open field crops which are grown successively on a same area?
How to record area and production of market gardening crops (e.g. tomatoes and leaf vegetables) which are grown in rotation on the same area?
How to register quantities and output of permanent crops (apples) if for example the farm produces 50 tons of apples, of which 20 tons are sold as apples, 10 tons are sold as cider and 20 tons are sold as jam?
How to register the young plantations, which have not yet reached full production?
Under which heading in the Farm Return should asparagus be recorded?
How to register zero production caused by damage of crop?
Should the total production of manure be taken into consideration in table K or just the marketable one? If the manure is used on the farm should it be included as farm use?
If we have holdings producing grapes for selling (not wine), do we have to enter the production under K286 in 100 kg or as equivalent hectolitres of wine?
How to register the area cultivated for mushrooms?
How to deal with occasional letting of fodder areas?
How to register crops for green manure?
How to register winter crops?
Table L, Quotas and other rights
How to record the quantity of quotas?
The subsidies on dairy premium and additional payments are paid on the basis of the milk quota at the end of March. Regarding the production of milk what should be taken into account, the accounting year or the milk year referring to April year n - March year n+1?
How to register milk quotas in table L?
Table M, Direct payments for arable crops and beef
What should be registered in table M if the farmer did not receive payments during the accounting year?
How to estimate SAPS in table M if the farmer has not received the payment during the accounting year?
How to register Single Area Payment Scheme for new Member States?
How to register Direct aids according to Article 69 of the Council Regulation no. 1782/2003?
How to register the additional amount of aid according to Article 12 of the Council Regulation no. 1782/2003?
How to register the aid for energy crops (article 88 of Regulation 1782/2003, 45€/ha)?
What rules have to be followed by the RICA data to be prepared to conform the RICA-1 collection system?
My question is not in the list above...
Last update: 4 June 2014 |
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