TABLE: Main classification of data to be registered such as A General Information on the holding, C Labour etc.
GROUP: A grouping of the type of data such as the types of costs in Table H.
CATEGORY: For a particular category, this is a specific data item and value describing a characteristic of the category. This is probably best illustrated in tables A and C.
METADATA: The metadata gives the list of valid combinations of table / group / category / column elements. It contains other aspects of the data item such as its unit of measurement, data type, etc., are described in a separate metadata document The "Variable meta data specification.xls" available on CIRCABC for the new farm return, is such a document.
In general if the variable is not applicable it should be left out of the file. Please do not leave empty tags as this causes problems for the RICA system. Some variables, such as those in Tables A and B are mandatory. Whether a variable is mandatory or not is defined in "Variable meta data specification.xls" available on CIRCABC.
Category 2010 includes values of all plants that have not been harvested yet in the given accounting year (all permanent and standing crops) including value of vineyards. These are tradable items usually used for sale (that can occur at any time) and shall be evaluated at fair value (FV).
As it was agreed, there is no depreciation for biological assets-plants (simplification) and the Biological assets should be registered at FV. The change in value will appear as the difference between the opening and closing value e.g. in case of new plantations the closing value will be higher than the opening value while in case of old plantations it will be the other way round.
Please see reference in: "Working document for the meeting of 15 September 2010": "Biological assets will be valued at fair value. Recorded will be the opening value, increases (purchase), decrease (sales) and closing value. Difference between OV + incr. and decr.+CV will constitute revenue from biological asset. This revenue will consist of income from changes in unit price and physical change (volume, growth). IFRS does not require, although recommends, recording these two separately."
The special rights correspond to special entitlements (Regulation (EC) 73/2009). In the current version of the farm return, information on "Payments in accordance with the single payment scheme, based on special entitlements" are recorded under table M, heading 674, while in table L, "entitlements for payments under single payment scheme" were optional and recorded all payments together. Due to the fact that the units for "normal entitlements" and "special entitlements" differ (quantity for the first being in ares, the other one in number of rights), it was necessary to record them separately.
1010. Main VAT system in the farm: e.g. the main goal of the farm e.g. the agricultural activity.
1020. Minority VAT system in the farm: the holding my have a second VAT number e.g. for non-agricultural activities.
Clarifications about registering VAT:
In the farm return the accounting data is expressed in monetary value without VAT. But holdings receive prices with VAT on their sales and pay prices with VAT when they buy. So in order to estimate the total revenue of the holding it is necessary to take into account the balance of VAT received and paid in cases when that sum is not cleared with the VAT administration.
This is the case of the flat-rate scheme because the balance remaining on the holding must be entered in Table G.
When the balance is cleared with the VAT administration, the total revenue of the holding is not concerned. This is the "normal" case when no value shall be entered into Table G except for an indication of the ¿ordinary¿ VAT system.
The VAT balance must be registered in Table G only if it is not fully reimbursed (or recovered) by the VAT administration. That is, a VAT system with a partial compensation of the VAT balance (VAT system type 2 in the farm return) requires the recording of VAT balance remaining in the holding after that partial compensation. Therefore the value of the "VAT balance" in the new farm return to be registered in Table G in the case of VAT type 2 = VAT on sales - VAT on purchases + VAT received from administration - VAT paid to the administration. In the case of a VAT scheme so designed that this balance (see the previous calculation) results in zero, even if this result is obtained in the next accounting year (the normal VAT system), only the type of the VAT system (1) is registered and not the balance (which is assumed to be zero).
The phrase "including changes in cultivations" refers to the crops (cultivations) of the accounting year as contrasted with those of the previous accounting year. It serves to remind that costs of these crops' output should be associated (reported) with their output even if these costs were borne in the previous calendar year. This paragraph has been in the FR regulation unchanged since 1977.
Indeed the value of the milk produced on the farm used for cheese production should appear in table K as farm use. The same value should also appear in table H under specific cost for milk processing. The milk should be registered in fair value. As explained in RICC 1603:"As for other farm products used in the farm (e.g. forage) it is supposed that the price may be extracted from farm accounts (if part of the production is sold) or that information on such price may be found in an external local or regional source. It may be difficult in some cases."
Primarily, farm inputs (including crop protection products) reported in table H relate to the ¿consumption¿ of productive resources corresponding to the output of the farm during the accounting year. These should be the farm inputs used to produce the farm outputs. Ideally reporting the value of crop protection products used up in the production of crops in that accounting year would be desirable. The explanations try to cover cases when the above data has to be approximated. And the proper place to report changes, including sales, of stocks of inputs is "Inventories" in table D Assets.
The information on by-products (codes 90310, 90320, 90330) has to be provided only if the data is available in the farm accounts (note that the same holds for potatoes - codes 10310, 10390). In other words, the main heading is mandatory, while the subheadings are mandatory only if the division by categories is available for the given farm (which is not the case in all Member States).
Regarding the main code 50200 and the subheading 50210 ¿ this is a different situation in a sense that both are mandatory (50210 gives an important piece of information which, in itself, does not allow to reconstruct 50200, given that no subheading for "other wooded area" is foreseen in the new farm return).
Following the approach taken in the Eurostat's Farm Structure Survey, Salix (along poplars and eucalyptus) should be registered in the FADN under the category 50210 "Short rotation coppices" rather than 40600 "other permanent crops".
TC and MD codes shall be included in each and every variable (so there is a need to specify I_A_10110_TC_MD_TA in full). The type of crop and missing data codes are recorded as attributes of the categories in Table I in the XML file. However, it is required to send several lines of code for the same crop if TC and/or MD differ.
The information for potatoes codes 10310, 10390 has to be provided only if the data is available in the farm accounts. Consequently, the main heading is mandatory, while the subheadings are mandatory only if the "split" by category is available for the given farm (which is not the case in all Member States). In such cases, the sum of 10310 and 10390 should be equal to 10300.
The distinction between open field and market gardening is the most important criterion for classification. Then, the purpose of use can also be considered, but this is not the main aspect (this is why it is indicated as "generally" used). In the example above, 10711 is the correct classification, even if in this case the general use for industrial processing does not apply.
Other cows code 269 includes non-dairy cull cows. The reason behind the registration is
the continuation of the current registration for cull sows
practice shown that nearly no Member States is using the code for cull dairy cows (code 31 in table D) but preferred to record them with dairy cows (code 30 in table D). Therefore it was decided to turn this practice in official instructions.
Yes, the "meat package" is taken into account. The total value of sales (alive, slaughtered, direct sales from slaughtered on the farm no matter of the packaging), as long as there is no processing (processed meat products) or farm use for tourism as these latter two are OGAs.
In the latter case (OGA):
in table J it is registered as farm use and not sales
at the same time the value is registered in table H Inputs under code 4070 for specific cost for meat processing or under code 4090 for Other specific costs for other gainful activities.
Because one animal can be cut and each part of it can have different uses, such as sales or farmhouse consumption. Therefore, if the meat of the cut animal is not further processed on farm (so it is not an input for other gainful activities), each part will be registered in decimals in the appropriate columns of Table J (and any related costs, such as packaging or market preparation, will be registered in Table H, under 2090 - Other specific livestock costs).
Sales of animals and meat before processing (alive or slaughtered, cut) should be registered in table J Livestock production according to their destination (for slaughtering, further rearing/breeding, unknown destination, farmhouse consumption or farm use)
E.g. if one part is sold for slaughtering, it is registered to code J_SS_410 (sales for slaughtering). If sold for further rearing it should appear in code J_SR_410 (sales for further rearing). In both cases the animal is sold alive. In case of consumption by farmer, it should go to code J_FC_410 (farmhouse consumption). Finally if it ends us as salted meat, it should be registered as farm use in J_FU_410. At the same time its value should be reported in table H Input as cost of the agricultural activity directly linked to the holding under code 4070 (specific cost for meat processing and other animal products processing), and finally the value of the processed product should be entered in table L code 900 (Processing of meat or other animal products).
Please see RICC 1603 "OGA - Registration Issues" (185th Committee Meeting): "the trade with farm's own raw agricultural products or first stage processing (skimmed-milk, slaughtered animals and first cuts) is an agricultural activity. The trade with own processed products is an OGA directly related to the farm". See also RICC 1542 "It is reminded that direct sales of meat and other primary animal products are to be recorded in this table [J] whether the animals are slaughtered on the farm or not. Preparation of products for the primary market is considered as farm's work; only further processing is another gainful activity of the holding." The costs related to slaughtering and packaging e.g. in case of direct sales should be registered to 2090 Other specific livestock costs.
It should be recorded as follows depending on the use of area:
If the area is rented out, not used for agricultural production and does not benefit subsidies, please record it as K182 Other area and record the receipts as K 181 Other products and receipts.
If the area can be used for agricultural production (e.g. grazing around wind turbines), the area should be registered as UAA in table B as well as the proper (based on its use) heading in table K. The receipts should be registered again as Other products and receipts.
The number of basic units is to be given for each and every category of subsidies that were paid to the particular farm. This number may correspond, depending on the type of subsidy, either to the number of animals or area or ton (of production) of the whole farm (as specified by the basic unit code = 1 or 2 or 3 or 4 respectively).
Example: a subsidy of EUR 100 per hectare of cereals paid from the EU budget to a farm with 2000 ha
M_S_2311_1_2_N = 2000
M_S_2311_1_2_V = 200000
(Table M, group of information S, subsidy code 2311 = COP, financing code = 1, basic unit code = 2, then columns N and V respectively.) The financing code and basic unit code are registered as attributes of the category in the xml file.
These specific national subsidies should be registered under the corresponding categories of coupled payments (subsidies to milk under 2341, goats 2344, sows/pigs for fattening/egg production 2345). These subsidies should be registered with the financing code equal to 3 as they are financed from the national budget.
The heading A45 "areas with environmental constraints" aims to indicate the type of area where is located the majority of the UAA and not the origin of a payment (to be recorded in Table J). More specifically the heading A45 aims to indicate whether the majority of the UAA of the holding is located in an area Natura 2000 or in an area linked to the Directive 2000/60/EC. This is why the formulation of the Regulation 2237/77 and the RICC 1256 uses the notion of eligibility to Natura 2000 payments or payments linked to Directive 2000/60/EC defined in article 38 of regulation 1698/2005, and not of effective payment. Therefore even if a Member State uses another article than article 38 of regulation 1698/2005 to pay the farmers in areas Natura 2000 and areas linked to Directive 2000/60/EC (e.g. article 39 Agri-environmental measures), the farms for which the majority of the UAA is located in an area Natura 2000 or in an area linked to the Directive 2000/60/EC have to be classified in code 2 for heading A45.
The LAO creates a list with the names of the accounting offices or entities that have been completing the farm returns. After that the LAO attributes a number to each one of the accounting offices. The corresponding number to an accounting office should be registered in A 17.
Table D, Number and value of livestock and related tables E, K and N
If laying hens are not owned by the farmer and bred or fattened under contract, only the average number should be entered under column 5 in table D. In table K the entries (production, sales and other details which are available) should be made under the subheading K_310 Poultry under contract of the main heading K_171 Contract rearing.
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.
Opening and closing valuation of chicks should be recorded in table D, heading 50 ¿ Other animals, while purchases and sales of chicks are to be entered in table E, heading 57 ¿ Poultry and in table N, heading 50 ¿ Other animals.
The calves are recorded in D23 or D24 depending on their final use. If the calves are to be slaughtered before 12 months to produce veal meat, they are recorded under the heading D 23 - Calves for fattening. When they are sold, it has to be recorded in table N, heading 23. If the calves are not to be slaughtered to produce veal meat, they are to be registered under the heading D 24 - Other cattle less than 12 months. These calves will become breeding animals or adult fattened animals (heifers, bulls, steers). It does not matter if the calves are sold or kept on the farm.
Bovine animals have to change category between opening and closing valuation according to their age. Male bovine animals less than 1 year (see "How to register bovine animals less than 12 months"). Male bovine animals from 1 to 2 years old are recorded under the heading D 25 ¿ 'Male cattle 12-24 months'. Male bovine animals over 2 years are registered under D 27 ¿ 'Male cattle over 24 months'.
Female bovine animals from 12 to 24 months (D26) at the opening valuation have to change category at the closing valuation. If the females have not calved during the accounting year, they may be registered at the closing valuation as: D 28 ¿ Breeding heifers if the females are intended for breeding. D 29 ¿ Heifers for fattening if the female are not intended for breeding but for fattening. In case of early calving of the females they can be registered as: D30 ¿ Dairy cows if they produce milk for human consumption. D 32 ¿ Other cows if they do not produce milk for human consumption.
Please note that the presence of females from 1 to 2 year old at the closing valuation implies the presence of bovine animals less than 1 year at the opening valuation or the purchase of female animals less than 2 year old.
Feedingstuffs produced and used on the farm should be recorded in table K in column 10 ¿ Farm use ¿ under the corresponding product heading. Feedingstuffs produced and used on farms should also be recorded in Table F under headings 68 (feedingstuffs for grazing livestock), 69 (feedingstuffs for pigs) or 70 (feedingstuffs for poultry and small animals).
They have to be registered in table F, heading 62 ¿ Motor fuels and lubricant. They can not be registered separately. Moreover the output of crops used for producing fuels and lubricants shall be recorded in table K, column 10 ¿ Farm use. If part of the fuel is also used for heating, this cost has to be registered in table F, heading 80 ¿ Heating fuels proportionally.
The costs for purchased grapes are to be recorded in table F, heading 76 ¿ Other specific crop costs. The production of wine made from purchased grapes is registered together with wine production made from own grapes in table K, heading 289 ¿ Quality wine or heading 290 ¿ Wine other than quality wine.
Table G, Land and buildings, deadstock and circulating capital and related table L
Profits and losses on the sale of fixed assets are not taken into account any more from 2006 accounting year onwards. The new rule is the following: At the time of sale, the depreciation should be calculated for the period of time during which the asset was still on the holding. The selling price is to be recorded in table G, column 6 - Sales, the closing valuation is 0.
Where it is not possible to determine the exact amount of circulating capital, a global assessment can be made. This may consist of an estimate of the average capital invested in the production process, allowance being made for the duration of the investment. In this case the totals of circulating capital at the opening valuation and at closing valuation are the same.
The closing valuation has to take into account the change of the value occurred during the accounting year. Assets do not change value overnight from closing valuation to opening valuation. Therefore the opening valuation is to be always the same as the closing valuation of the previous year.
Milk quotas must be registered in Table G heading 99 'Acquisition costs, quotas and other rights' or heading 95 'Agricultural land' accordingly, depending if they can be traded separated from land or not.
The support for the setting up of young farmers (article 22 of Council Regulation No 1698/2005) may be given in the form of a single premium, or in the form of an interest rate subsidy or the form of combination of both.
If the support or a part of it is given in the form of a single premium it should be registered under J 953
If the support or a part of it is given in the form of an interest rate subsidy it should be registered under J89
If there are crops grown successively in the course of the accounting year on a given area, the crop which remains longest in the ground should have type of crop code 1, 2, 4 or 5. The other non-irrigated follow-up crops should have type of crop code 3 or if the other follow-up crops are irrigated, code 7.
If the details for the production of tomatoes and leaf vegetables are available in the accounts, the details are to be entered in table K under the subheadings (337 for Tomatoes, 336 for Leaf vegetables) of the main headings 136, 137 or 138 Vegetables and non-perennial fruit. For market gardening crops (K_137) the only possible type of crop code is 4. In the main heading the area is recorded only once. For subheadings 335 to 344 the actual cropped areas of each of the successive crops are recorded. Where successive crops are cultivated, the sum of the areas of subheadings 335 to 344 will be greater than the sum of the utilised agricultural area (UAA) in headings 136, 137, 138, 140, 141. Example:
The production of 50 tons of fruit and berry orchards is entered under the heading of 152 Fruit and berry orchards, column 5-Production for the accounting year whatever their subsequent use (consumption in fresh state, drying, processing, canning etc.). The record is repeated under the subheading 349-Pome fruit (apples)
The 20 tons of fruit considering for sale are registered under the column 7. The sale of 30 tons of apple processed as cider and jam are recorded under the K 160 ¿ Processed products in column 7 ¿ sales
The growth of young plantations, which are valued on the basis of the cost of inputs, should be entered in Table K under heading 159 Young plantations in column 9 (Closing valuation). Do not enter any other information under heading 159. This same amount should also be entered in Table G under heading 96 Permanent crops in column 4 (Investment) and also in table F. Please note that the purchases of bushes, young trees and seedlings are considered to be investment and therefore they are recorded in Table G under heading 96, column 4. The work necessary to establish the plantation is considered to be an investment therefore its costs should also be registered in table G (if they can be separated from other works).
All other data (area, production, sales) concerning these crops are to be entered under the headings for the particular crop (headings 152 to 158)
Damaged production should be registered in table K with missing data code 0. The disaster of production does not mean that there is no information available on production (do not use missing data code 3), but the production is zero and the missing data code should be 0.
In case the grapes are used to produce wine, the quantities should be recorded in equivalent hectolitres of wine whether the wine is produced by the farmer himself or by someone else. Table grapes should be recorded in quintals.
In table K: The area should be registered as a total area (= basic area*number of layers*number of harvests) expressed in square meters (m2). The right code for the type of crop has to be used for mushrooms in column 2 (i.e. code 1 for non irrigated mushrooms grown in open field or in caves/cellars or code 5 if mushrooms are grown under shelter, for details refer to RICC 1256, table K, chapter 2.11.4. In table A, position 43: If the cultivation is under shelter with type of crop 5, the area should be registered just once in ares (100 m2) including paths, but not taking into account the number of harvests and the layers.
Only the revenue of the occasional letting of fodder areas is recorded under heading 172 in table K. The area concerned is registered under the appropriate forage crop heading.
The recording in table D is also needed: a) Farmer owning this land registers average number of animals grazing on the land (the animals belong to other farmer). b) Farmer renting in this land registers opening and closing valuation of animals grazing on the land (this farmer is owner of animals).
- if there are successive crops, only register the costs of the crop for green manure in table F as seeds or fertilizers cost. - if the crop for green manure is the only crop on the area during the year, please register the area as Fallowland (K2=1, K3=3) and also register the costs as above
EXAMPLE: Accounting year 2008 autumn - sowing own winter wheat seeds (from stock at the beginning of the year). The cost of the seed should be registered in Table K (farm use) as it has impact on the production of accounting year 2008 but not in Table F as "Costs recorded are those used in the year's production, even if the inputs were not purchased during the accounting year". In accounting year 2009 (we assume that the winter wheat sown in autumn previous year is the only crop): There is a cost of seeds sown in autumn previous year in Table F (as they are costs for the wheat's production of accounting year 2009) and no farm use in Table K. In that case the test 20.03 (anomaly) will pop up as there is a difference between Table K (farm use) and heading 273 of Table F but it can be justified as "winter crop production".
The milk production recorded in table K corresponds to the milk produced during the accounting year; it is not registered according to the milk campaign. In table L and table G (heading 99), the opening valuation equals the value at the beginning of FADN accounting year and the closing valuation corresponds to the value at the end of the FADN accounting year. The quantity is the one at the end of the FADN accounting year.
Milk quotas should be registered in Table L 401 'milk quotas' or heading 95 'Agricultural land' accordingly or only the quantity of milk quotas has to be recorded, depending if they can be traded separated from land or not.
Table M, Direct payments for arable crops and beef
According to Article 69, Member States may retain up to 10 % of the component of national ceilings to finance new premiums to improve environment and/or quality of products. Those subsidies are to be recorded only in table J as follows:
J800 Direct aids to agricultural production methods designed to protect the environment, maintain the countryside or improve animal welfare,
J840 Direct aids to agricultural production methods designed to improve the quality of agricultural products.
The additional amount of aid according to Article 12 of the Council Regulation no. 1782/2003 (the amount reimbursed after application of the franchise of modulation) appeared for the first time in 2005 for the old Member States. Additional aid has to be registered under the heading J955. If the farmer has not received the payment during the accounting year the amount should be estimated (the % applied for the correspondent accounting year multiplied by the sum of direct payments listed in Annex I of regulation 1782/2003)
The aid for energy crops (article 88 of Regulation 1782/2003, 45€/ha) has to be registered in M655. The number of basic units for payments (column 4) and the total payments received or due to be paid for the accounting year considered (column 5 Total aid) have to be recorded. No reference yield has to be recorded since it is a payment per hectare (see RICC1256 rev.5, p60). From 2007 onwards, the new Member States can also grant this aid (regulation 2012/2006). For your information, a coefficient of reduction has been applied for this aid in 2007 (0,70337, regulation 1413/2007). For the purpose of FADN only, the coefficient of reduction should be applied to the reference amount (i.e. 45€/ha*0.70337=31,65165) and not the area per farmer (as stipulated in regulation 1413/2007 for the purpose of the direct payments management).