How should be animals under contract registered when the farmer has owned animals too?
The number of animals raised or fattened under contract should be recorded only in table D, column 5 ¿ average number. When the farmer has his own animals in the same category, the average number is increased by average number of animals under contract. It is not possible to distinguish owned animals and animals under contract. The production (value) coming from animals under contract is separated and registered in table K, heading 171 ¿ Contract rearing. The purchases and sales of the animals owned by the farmer have to be recorded in table E and table N.

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