Commission Regulation (EEC) No 2237/77 (repealed)Show full title

1. Introductory Text

2. Article 1. The type of accountancy data to be given in a...

3. Article 2. This Regulation shall apply for the first time to the...

4. Article 3. Regulation No 118/66/EEC is hereby repealed. It shall apply in its...

5. Signature

6. 1. ANNEX I

      LAYOUT OF FARM RETURN

      1. For each heading and column of the tables in this...

      2. A. GENERAL INFORMATION ON THE HOLDING

      3. B. TYPE OF OCCUPATION

      4. D. NUMBER AND VALUE OF LIVESTOCK

      5. E. LIVESTOCK PURCHASES AND SALES

      6. F. COSTS

      7. G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL

      8. H. DEBTS

      9. I. VALUE ADDED TAX (VAT)

      10. J. GRANTS AND SUBSIDIES

      11. K. PRODUCTION (excluding animals) (headings 120 to 375)

      12. L. QUOTAS AND OTHER RIGHTS

      14. N. DETAILS OF PURCHASES AND SALES OF LIVESTOCK

   2. ANNEX II

      DEFINITIONS AND INSTRUCTIONS IN RESPECT OF THE FARM RETURN

      1. I. GENERAL DEFINITIONS AND INSTRUCTIONS

      2. II. DEFINITIONS AND INSTRUCTIONS IN RESPECT OF INDIVIDUAL ITEMS IN THE...

         1. A. GENERAL INFORMATION ON THE HOLDING

            1. 1. Holding number

            2. 2. Particulars concerning computer records

            3. 3. Organisational form of the holding

            4. 4. National sampling and weighting factors

            5. 5. Location of the holding

            6. 6. Category of holding

            7. 7. Dates of closure of accounts and creation of the information...

            8. 8. Less-favoured area

            9. 9. Other particulars concerning the holding

         2. B. TYPE OF OCCUPANCY OF UAA

            1. 10. UAA in owner occupation

            2. 11. Rented UAA

            3. 12. UAA in sharecropping

         3. C. LABOUR

            1. A. Regular unpaid labour

               1. 13. Holder/manager

               2. 14. Holder/not manager

               3. 15. Manager/not holder

               4. 16. Spouse(s) of holder(s)

               5. 17. Other regular unpaid labour

            2. B. 18. Casual and seasonal unpaid labour

            3. C. Regular paid labour

               1. 19. Farm manager

               2. 20. Others

            4. D. 21. Casual and seasonal paid labour

         4. COLUMNS OF TABLE C

            1. Functions performed (code) (column 1, positions 51, 55, 59, 63 and...

            2. Number of persons (column 1, positions 71 and 74)

            3. Year of birth (column 2)

            4. Total work force: number of annual units (column 3)

            5. Time worked (column 4)

            6. Work on an agricultural holding

         5. D. NUMBER AND VALUE OF ANIMALS

         6. COLUMNS OF TABLE D

            1. Opening valuation (columns 1 and 2)

            2. Closing valuation (columns 3 and 4)

            3. Average number (column 5)

         7. E. LIVESTOCK PURCHASES AND SALES

         8. COLUMNS OF TABLE E

            1. Livestock purchases (column 1)

            2. Livestock sales (column 2)

            3. Farmhouse consumption and benefits in kind (column 3)

         9. F. COSTS

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

            2. 60. Contract work and machinery hire

            3. 61. Current upkeep of machinery and equipment

            4. 62. Motor fuels and lubricants

            5. 63. Car expenses

            6. Feedingstuffs

            7. Purchased feedingstuffs for:

            8. Farm-produced feedingstuffs used on farms for:

            9. 71. Other specific livestock costs

            10. 72. Seeds and seedlings purchased

            11. 73. Seeds and seedlings produced and used on the farm

            12. 74. Fertilisers and soil improvers

            13. 75. Crop protection products

            14. 76. Other specific crop costs (including permanent meadows and grassland)

            15. 77. Specific forestry costs

            16. 78. Current upkeep of land improvements and buildings

            17. 79. Electricity

            18. 80. Heating fuels

            19. 81. Water

            20. 82. Insurance

            21. 83. Farm taxes and other dues

            22. 84. Other farming overheads

            23. 85. Rent paid

            24. 86. Unused

            25. 87. Insurance for farm buildings

            26. 88. Taxes and other charges on land and buildings

            27. 89. Interest and financial charges paid, total

            28. 90. Interest and financial charges paid on loans obtained for the...

            29. 91. Of which: interest and financial charges paid on loans obtained...

            30. 92. Interest and financial charges paid on loans obtained to finance...

            31. 93. Total costs

         10. G. LAND AND BUILDINGS, DEADSTOCK AND CIRCULATING CAPITAL

             1. 94. Agricultural land, farm buildings and rights

             2. 95. Agricultural land

             3. 96. Permanent crops

             4. 97. Land improvements

             5. 98. Farm buildings

             6. 99. Acquisition costs, quotas and other rights

             7. 100. Forest land including standing timber

             8. 101. Machinery and equipment

             9. 102. Circulating capital

             10. 103. Total

         11. COLUMNS OF TABLE G

             1. Opening valuation (column 3)

             2. Investments (column 4)

             3. Investment subsidies (column 5)

             4. Sales (column 6)

             5. Depreciation (column 7)

                1. Depreciation of plantations

                2. Depreciation of farm buildings, fixed equipment and land improvements

                3. Depreciation of machinery and equipment

             6. Closing valuation (column 8)

         12. H. DEBTS

             1. 104. Long- and medium-term loans

             2. 105. Short-term loans and creditors

             3. 106. Total

         13. I. VALUE ADDED TAX (VAT)

             1. 107. VAT system

                1. Subdivision of the VAT system (Spain, France, Italy, Hungary and...

             2. Headings 108 to 111

             3. 108. VAT on sales

             4. 109. VAT on purchases

             5. 110. VAT on investments

             6. 111. VAT refunded by the tax authorities

         14. J. GRANTS AND SUBSIDIES

             1. 112. Grants and subsidies except those on costs and purchase of...

             2. 113. Of which: details of the total in heading 112

                1. 1. Categories of livestock (headings 22 to 50) excluding cattle subsidies...

                2. 2. Products (headings 120 to 313 and subheadings) excluding area payments...

                3. 3. Specific codes indicated in the following list:

             3. 114. Grants and subsidies on costs

             4. 115. Of which: details of the total for heading 114 according to...

             5. 116. Grants and subsidies on the purchase of animals

             6. 117. Of which: details of the total for heading 116 according to...

             7. 118. Total grants and subsidies

         15. K. PRODUCTION (excluding livestock)

             1. A. CROPS

                1. Cereals

                2. Other field crops

                3. Vegetables and non-perennial fruit

                4. Flowers and ornamental plants

                5. Seeds

                6. Fodder crops and fallow

                7. Permanent crops

                8. Other crops products

             2. B. ANIMAL PRODUCTS

             3. C. FORESTRY

             4. D. OTHER PRODUCTS

         16. COLUMNS OF TABLE K

             1. Products (column 1)

             2. Type of crop (column 2)

                1. A. Field-scale crops (including fresh vegetables, melons and strawberries grown in...

                2. B. Market gardening and floricultural crops grown in the open

                3. C. Crops under shelter

                4. D. Crops on land set aside in conformity with Council Regulations...

                5. E. Energy crops

             3. Missing data (column 3)

             4. Area (column 4)

             5. Production for the accounting year (column 5)

             6. Opening valuation (column 6)

             7. Sales (column 7)

             8. Farmhouse consumption and benefits in kind (column 8)

             9. Closing valuation (column 9)

             10. Farm use (column 10)

         17. L. QUOTAS AND OTHER RIGHTS

             1. COLUMNS IN TABLE L

                1. Quotas or other rights (column 1)

                2. Type of data (column 2)

                3. (column 3) Unused

                4. Payments (column 4)

                5. Receipts (column 5)

                6. Opening valuation (column 6)

                7. Depreciation (column 7)

                8. Closing valuation (column 8)

                9. Quantity (column 9)

                10. Taxes, additional levy (column 10)

         18. M. DIRECT PAYMENTS BASED ON AREA OR ANIMAL PRODUCTION — under...

             1. COLUMNS IN TABLE M

                1. Product or product combination (column 1)

                2. (Columns 2 and 3) Unused

                3. Number of basic units for payments (column 4) .

                4. Total aid (column 5)

                5. Reference amount (column 6)

                6. (Columns 7 to 10) Unused.

         19. N. DETAILS OF PURCHASES AND SALES OF LIVESTOCK

         20. COLUMNS OF TABLE N

             1. Category of livestock (column 1)

             2. Number of animals purchased (column 4)

             3. Livestock purchases (column 5)

             4. Number of animals sold (column 6)

             5. Livestock sales (column 7)

   3. ANNEX III

      PRESENTATION OF ACCOUNTANCY DATA: TECHNICAL SPECIFICATIONS

      1. 1. Device characteristics

      2. 2. Presentation of a file