1.The business plan referred to in Article 19(4) of Regulation (EU) No 1305/2013 shall describe at least:
(a)in the case of start-up aid to young farmers:
the initial situation of the agricultural holding;
milestones and targets for the development of the activities of the agricultural holding;
details of the actions, including those related to environmental sustainability and resource efficiency, required for the development of the activities of the agricultural holding, such as investments, training, advice;
(b)in the case of start-up aid for non-agricultural activities in rural areas:
the initial economic situation of the person or micro- or small enterprise applying for support,
milestones and targets for the development of the new activities of the person or agricultural holding or of the micro- or small enterprise,
details of the actions required for the development of the activities of the person or agricultural holding or micro- or small enterprise, such as details of investments, training, advice;
(c)in the case of start-up aid for the development of small farms:
the initial situation of the agricultural holding; and
details of the actions, including those related to environmental sustainability and resource efficiency, that could support the achievement of economic viability, such as investments, training, cooperation.
2.Member States shall define the thresholds referred to in the third subparagraph of Article 19(4) of Regulation (EU) No 1305/2013 in terms of production potential of the agricultural holding, measured in standard output, as defined in Article 5 of Commission Regulation (EC) No 1242/2008(1), or an equivalent.
Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ L 335, 13.12.2008, p. 3).