CHAPTER IIICollection of accountancy data for the purpose of a business analysis of agricultural holdings
Article 10
The provisions of this Chapter concern the collection of accountancy data for the purpose of a business analysis of agricultural holdings.
Article 11
There shall be determined in accordance with the procedure laid down in Article 19:
the subjects of the analyses mentioned in Article 1 (2) (b);
detailed rules concerning the selection and number of returning holdings, these being established according to the objectives of each particular analysis.
Article 12
1
Each returning holding selected in accordance with the second indent of Article 11 shall be subject of a special farm return, which shall be individual to that holding and anonymous. This farm return shall include the accountancy data required under Article 7 (2) and all such further accountancy items and details as each particular analysis may require.
2
The type of accountancy data to be given in a special 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 laid down in Article 19.
3
Special farm returns shall be completed by the various accountancy offices chosen as provided in Article 13.
Article 13
A farmer whose holding is selected in accordance with the second indent of Article 11 shall choose from a list compiled for the purpose by the liaison agency an accountancy office willing to complete the special return for his holding in accordance with the terms of the contract provided for in Article 14.
Article 14
1
A. contract shall be concluded on the authority of the Member State between the competent authority designated by the latter and each accountancy office chosen as provided in Article 13. Under this contract the accountancy office will undertake, in consideration of a standard fee, to complete special farm returns in a manner consistent with the provisions of Article 12.
2
The terms of this contract, which must be uniform in all Member States, shall be determined in accordance with the procedure laid down in Article 19.
The supplementary terms which may be included in this contract by Member States shall be determined in accordance with the same procedure.
3
Where the duties of a (SIC! an) accountancy office are carried out by an administrative department, the latter shall be notified as to its duties through the normal administrative channels.