commiss regul ec septemb amend regul eec form farm return commiss european commun regard treati establish european commun regard regul eec council june set network collect account data incom busi oper agricultur hold european econom commun amend regul ec articl thereof commiss regul eec septemb form farm return purpos determin incom agricultur hold amend regul ec lai type account data farm return revis consolid provis account data make data compar adapt develop common agricultur polici measur provid regul accord opinion commun committe farm account data network adopt regul articl annex ii iii regul eec replac annex ii iii hereto articl regul enter forc seventh dai public offici journal european commun appli effect account year begin period januari juli regul bind entireti directli applic member state brussel septemb commiss franz fischler member commiss oj oj oj oj annex quot annex layout farm return head column tabl annex refer definit instruct laid annex ii number column tabl serial number data inform media serial number systemat posit fill tabl column area product quot cow milk quot unus number fill gener inform hold gt tabl gt type occup gt tabl gt labour gt tabl gt gt tabl gt number livestock gt tabl gt livestock purchas sale gt tabl gt cost gt tabl gt land build deadstock circul capit gt tabl gt debt gt tabl gt ad tax vat gt tabl gt grant subsidi gt tabl gt product exclud anim head gt tabl gt quota right gt tabl gt direct payment arabl crop beef council regul ec ec head gt tabl gt detail purchas sale livestock gt tabl gt oj oj quot annex ii quot annex ii definit instruct respect farm return gener definit instruct data farm return relat singl agricultur hold singl account year consecut month data farm return concern exclus agricultur hold data refer activ hold forestri tourism connect farm connect farm activ holder famili pension inherit privat bank account properti extern agricultur hold person taxat privat insur account prepar farm return hold product resourc paid unpaid labour machineri equip increas fix asset construct major repair machineri construct major repair demolit build plant fell fruit tree cost estim thereof includ work cost hold case labour cost hour work produc fix asset exclud cost data labour except case cost labour cost produc fix asset calcul separ hold tractor expens includ cost estim cost produc fix asset enter head product receipt case fix asset produc assess basi cost includ paid unpaid labour ad fix asset head data farm return account consist entri made systemat regularli account year account data express monei term vat vat circumst mention head account data monei term express grant subsidi grant subsidi understood form direct aid public fund result specif receipt head data farm return unit degre accuraci valu valu euro nation monetari unit decim point nation currenc unit repres low rel compar euro agre liaison agenc member state question staff commiss manag farm account data network express valu hundr thousand nation currenc unit physic quantiti quintal kg case egg express thousand wine relat product express hectolitr area ar case mushroom express squar metr total crop area averag livestock number decim place poultri rabbit number bee number hive labour unit decim place fix posit tabl annex fill zero product enter tabl transact relat quota prescrib right enter tabl direct aid enter tabl detail purchas sale livestock enter tabl zero fill posit check inform medium account data farm return confidenti cover liaison agenc european commiss director gener agricultur unit analysi situat agricultur hold ii definit instruct respect individu item farm return gener inform hold hold number number assign return hold select time hold retain number perman durat inclus account network number assign allot hold hold undergo fundament chang chang result subdivis separ hold merger hold consid hold case number assign chang type farm practis hold call number confus return hold result hold keep number region subdivis creat number chang tabl show equival number forward commiss hold number compris group indic serial divis code number code set annex commiss regul eec oj serial subdivis code number subdivis chosen base common system classif region refer nomenclatur territori statist unit nut establish statist offic european commun cooper nation institut statist case member state concern transmit commiss tabl indic divis code nut region region specif valu standard gross margin calcul serial serial number hold particular comput record data serial number constitut label hold repeat top record sixth datum hold number indivis data group organis form hold individu famili farm hold econom result cover compens unpaid labour input capit holder manag famili partnership hold econom result cover compens product factor brought hold partner half particip work farm unpaid labour hold unpaid labour hold classifi categori nation sampl weight factor serial serial serial locat hold number basic geograph unit prefer parish hold locat map unit number commiss signific boundari geograph unit brought attent commiss categori hold serial organ farm indic hold appli organ product method mean council regul eec oj articl thereof code number hold appli organ product method hold appli organ product method hold convert organ product method appli organ product method serial hold categori code accord annex ii commiss decis eec oj time select account year question serial classif code accord abovement decis basi account data year question serial econom size class code hold accord annex iii decis eec time select account year question serial econom size class code hold accord abovement decis basi account data year question date closur account creation inform medium serial date closur account year serial date creation inform medium favour area indic major utilis agricultur area hold situat area cover provis articl council regul ec oj code number major utilis agricultur area hold situat favour area mean articl regul ec major utilis agricultur area hold situat favour area mean articl regul ec major utilis agricultur area hold situat mountain area mean articl regul ec area small numer member state inform signific particular hold serial irrig uaa utilis agricultur area glass irrig year fix movabl equip process sprinkler flood serial altitud altitud code number major part hold locat amp lt major part hold locat major part hold locat amp gt data serial graze mountain pastur includ uaa number livestock unit lsu graze dai farm anim land includ uaa lsu graze dai unit equival dai graze dairi cow bovin anim hors year graze dai cattl hors year goat sheep convert graze dai lsu appli coeffici serial total area shelter express ar principl crop type grown crop crop type quot shelter quot greenhous perman frame heat tunnel includ unheat plastic tunnel cloch portabl frame definit crop tabl quot total quot area total land surfac area quot shelter quot includ path quot multi storei quot greenhous surfac area count serial structur fund area indic major utilis agricultur area hold situat area cover provis articl council regul ec oj code number major utilis agricultur area hold situat object object area area elig transit support mean regul ec articl thereof major utilis agricultur area hold situat object area mean regul ec articl thereof major utilis agricultur area hold situat object area mean regul ec articl thereof major utilis agricultur area hold situat area elig transit support mean articl regul ec serial area environment restrict indic major utilis agricultur area hold situat area cover provis articl regul ec code number major utilis agricultur area hold situat area environment restrict mean articl regul ec major utilis agricultur area hold situat area environment restrict mean articl regul ec type occup uaa land hold held common partner record owner occupi rent sharecrop arrang forc partner uaa owner occup utilis agricultur area arabl land grassland perman pastur perman crop farmer owner tenant life leas holder uaa held similar term includ land leas readi sow head rent uaa utilis agricultur area arabl land grassland perman pastur perman crop work person owner tenant life leasehold hold tenanc area rent payabl cash kind gener fix advanc vari farm result utilis agricultur area held similar term tenur rent area includ land harvest bought stand crop sum paid purchas stand crop head purchas feedingstuff case grassland fodder crop head specif crop cost case market crop product market market crop bought stand area question instruct area column tabl land rent year occasion basi product thereof treat similar land harvest bought stand crop uaa sharecrop utilis agricultur area arabl land grassland perman pastur perman crop farm jointli grantor sharecropp basi sharecrop agreement utilis agricultur area farm similar term labour labour meant person engag work farm account year includ person work behalf person undertak agricultur contract work cost farm cost head case mutual assist hold assist consist exchang work assist receiv equival principl assist time work farm labour relat wage farm return assist receiv offset assist kind aid receiv form work offset suppli machineri exchang servic limit scale farm return aid receiv shown labour machineri cost includ cost make equip except case exchang servic larg scale procedur assist receiv form work offset servic kind suppli machineri work time receiv record paid farm work head depend labour emploi farm regular basi assist record product head head quot contract work includ hire equip quot cost head quot wage social secur quot assist form work offset servic kind suppli machineri situat work time provid relat wage left consider servic receiv record input head head quot contract work machineri hire quot categori labour distinguish regular unpaid labour unpaid labour labour receiv remuner cash kind amount paid servic render payment farm cost account year particip normal holidai dai week person emploi regularli special reason engag farm limit period account year enter number hour work regular labour case similar aris special product condit farm labour requir year oliv vine hold farm specialis season fatten anim product fruit veget open absenc work normal holidai militari servic ill accid matern extend leav join leav hold total cessat work hold due accident flood fire subcategori holder manag person assum econom legal respons hold undertak dai dai manag case sharecrop sharecropp holder manag holder manag person assum econom legal respons hold undertak dai dai manag manag holder person undertak dai dai manag hold assumpt econom legal respons spous holder regular unpaid labour regular unpaid labour includ preced head includ foreman submanag respons manag farm casual season unpaid labour unpaid labour work regularli hold account year aggreg head regular paid labour labour paid cash kind normal scale servic render account year exclud normal holidai work dai week hold subcategori shown farm manag salari person respons dai dai manag hold regular paid labour except hold salari manag aggreg head includ foreman submanag respons manag farm casual season paid labour paid labour regularli work hold account year includ piec worker aggreg head column tabl function perform code column posit function perform code number holder manag holder manag manag holder function perform person brother father son record decreas order respons event equal respons decreas order ag data person assum greatest respons record posit person respons posit number person column posit number spous number person categori quot regular unpaid labour quot holder spous year birth column year birth holder manag categori figur year total work forc number annual unit column regularli emploi work forc convert annual work unit annual work unit equival person work full time hold person exce work unit equival actual work time exce norm region type hold person work year hold repres fraction quot annual unit quot quot annual work unit quot person obtain divid actual annual work time normal annual work time full time worker region consider type hold case worker annual work unit equival reduc proport capac time work column time work hour refer time devot work hold case worker time work reduc proport capac time work piecework labour estim divid total amount paid work hourli wage worker emploi time basi work agricultur hold work hold includ work organis supervis execut manual administr connect normal run hold financi organis manag farm sale purchas bookkeep work field plough sow harvest orchard mainten livestock husbandri feed prepar feed anim milk care livestock prepar product market storag process farm mainten build machineri equip hedg ditch transport carri labour hold work directli connect farm work forestri work woodland includ agricultur hold work tourism mainten camp sport recreat ground ride facil let cottag ancillari overlap work hold extent practic imposs dissoci tourism activ normal agricultur work hold case earn input relat tourism includ product head farm input contract work occasion farm equip payment includ product hold includ work hold work product fix asset construct major repair build machineri plant orchard demolit build grub orchard work perform household holder manag number anim categori stock distinguish equin ag includ race ride hors donkei mule hinni calv fatten calv fatten slaughter ag month cattl year male cattl year femal cattl year exclud femal bovin anim calv male cattl year breed heifer femal bovin anim year calv intend breed heifer fatten femal bovin anim year calv intend breed dairi cow femal bovin anim calv includ year exclus princip milk product human consumpt process dairi product cull dairi cow dairi cow final lactat data hold account cow femal bovin anim calv includ year exclus princip product calv milk human consumpt process dairi product cow work dairi cull cow fatten slaughter head includ categori buffalo femal buffalo beehiv number hive rabbit breed femal unus goat breed femal goat goat breed femal ew ew year intend breed sheep sheep ag exclud ew unus piglet piglet kg live weight breed sow breed sow kg exclud cull sow head quot pig quot pig fatten pig fatten kg live weight exclud cull sow boar head quot pig quot pig pig kg live weight exclud breed sow head pig fatten head tabl chicken exclud lai hen cull hen includ chick lai hen includ pullet lai hen cull hen pullet young hen begun lai includ chick poultri includ duck turkei gees guinea fowl includ breed femal includ chick anim valuat includ chick rabbit breed femal deer bison ostrich fish includ poni anim farm tourism exclud product anim tabl head column tabl open valuat column number column number livestock belong hold begin account year hold time column livestock belong hold open account year determin current price close valuat column number column number livestock belong hold end account year hold time column livestock belong hold end account year determin current price averag number column averag number express decim place poultri rabbit number unit refer presenc anim hold year anim count proport length time hold year averag number determin mean period inventori record arriv departur includ anim present hold anim rais fatten contract anim belong hold rais fatten manner activ constitut servic render holder assum financi risk rear fatten anim anim agist period year present hold livestock purchas sale categori anim equin cattl head includ sale purchas buffalo unus sheep goat pig poultri includ amount paid egg hatch purchas chick anim includ rabbit beehiv column tabl livestock purchas column total livestock purchas account year includ purchas cost relat grant subsidi deduct total purchas head instruct head livestock sale column total livestock sale account year relat grant subsidi includ sale total head instruct head market cost deduct sale total head quot specif livestock cost quot farmhous consumpt benefit kind column livestock consum farm household benefit kind account year assess farmgat price cost farm cost cash kind relat quot consumpt quot product resourc includ farm output farm account year quot consumpt quot resourc account year expenditur relat partli privat partli farm cost electr water heat fuel engin fuel part includ farm return proport expenditur privat car farm purpos includ calcul cost relat output account year purchas farm year adjust valuat includ cultiv item total cost paid farm shown separ cost total quot consumpt quot input account year correspond product year stock input includ cost accru grow crop head quot circul capit quot cost relat quot consumpt quot capit asset repres depreci expenditur acquisit capit asset treat farm cost instruct depreci head expenditur cost item compens account year repair tractor result accid cover insur polici parti liabil enter farm cost receipt includ farm account receipt resal purchas suppli deduct input grant subsidi relat cost deduct cost item enter head instruct head invest grant subsidi shown head cost includ expenditur purchas relat cost item cost classifi wage social secur cost paid labour item includ salari wage paid cash wage earner irrespect basi remuner piecework hour deduct social allow paid holder employ offset payment salari correspond actual work absenc work due accid vocat train salari wage kind lodg board hous farm produc bonus product qualif gift gratuiti share profit expenditur labour recruit expens social secur payment incumb employ paid behalf employe occup accid insur holder person social secur charg insur unpaid labour regard farm cost amount receiv unpaid worker definit lower normal wage definit unpaid labour farm return allow cash kind paid retir paid worker longer emploi hold enter item head quot farm overhead quot contract work machineri hire item includ total expenditur respect work farm carri agricultur contractor sum gener includ payment equip personnel depend work cost materi emploi crop protect product amount question deduct item quot contract oper quot enter code number crop protect product cost hire leas machin driven farm labour case leas machin oper farm labour farm fuel mainten cost record relev head current upkeep machineri equip cost upkeep machineri equip minor repair affect market applianc payment mechan cost replac part code number includ purchas minor equip cost saddleri hors shoe purchas tyre forc frame protect cloth insanitari work deterg clean equip gener proport cost privat car farm purpos head deterg clean livestock equip milk machin enter head quot specif livestock cost quot major repair increas equip compar repair includ head instruct depreci motor fuel lubric head includ proport fuel lubric cost privat car farm purpos head petroleum product emploi motor fuel heat fuel total sum divid head quot motor fuel lubric quot quot heat fuel quot car expens farm proport expenditur privat car calcul arbitrarili fix amount km cost head feedingstuff feedingstuff divid purchas produc farm purchas feedingstuff includ miner lick milk product bought return farm product preserv storag feedingstuff expenditur agist common pastur graze land includ uaa rent forag land includ uaa purchas litter straw includ purchas feedingstuff feedingstuff purchas graze stock subdivid concentr feedingstuff coars fodder includ agist expenditur common pastur graze land forag land includ uaa purchas litter straw head quot concentr feedingstuff quot includ oilcak compound feed cereal dri grass dri sugar beet pulp fish meat meal milk dairi product miner product preserv storag feedingstuff expenditur work carri agricultur contractor product coars fodder silag enter head quot contract work quot feedingstuff produc farm includ saleabl farm product feedingstuff includ milk milk product exclud milk suckl calv account litter straw produc hold includ saleabl product region year question breakdown purchas feedingstuff concentr feedingstuff graze stock equin cattl sheep goat coars fodder graze stock equin cattl sheep goat purchas feedingstuff pig purchas feedingstuff poultri small anim farm produc feedingstuff farm graze stock equin cattl sheep goat pig poultri small anim specif livestock cost expenditur relat directli livestock product separ provis cost head veterinari fee medicin stud fee artifici insemin castrat milk test subscript registr herdbook deterg clean livestock equip milk machin pack materi livestock product suppli process livestock product cost storag market prepar livestock product farm farm cost market livestock product farm occasion purchas complementari product hold anim product milk process hold includ short term rent build hous anim store product connect therewith seed seedl purchas purchas seed seedl includ bulb corm tuber cost young tree bush plantat repres invest head quot perman crop quot head quot forest land quot cost young tree bush minor replant oper consid cost account year present head relat forest link agricultur hold enter head quot specif forestri cost quot cost process seed sort disinfect includ head seed seedl produc farm seed seedl includ bulb corm tuber produc farm fertilis soil improv purchas fertilis soil improv lime includ compost peat manur exclud manur produc hold fertilis soil improv forest form part agricultur hold enter head quot specif forestri cost quot crop protect product materi protect crop plant pest diseas predat bad weather insecticid fungicid herbicid poison bait bird scarer anti hail shell frost protect crop protect oper carri contractor cost protect materi separ total enter head quot contract work quot protect materi forest form part agricultur hold enter head quot specif forestri cost quot specif crop cost includ perman meadow grassland cost direct connect crop product separ provis cost head pack bind materi string rope cost soil analysi crop competit cost plastic cover strawberri grow suppli preserv process crop storag market prepar crop farm cost market crop product farm sum paid purchas market stand crop rent land period year grow market crop occasion purchas complementari product hold crop product grape process hold includ short term rent build market crop specif forestri cost fertilis protect materi miscellan specif cost labour cost contract work mechanis includ shown cost head current upkeep land improv build mainten tenant type build land improv includ greenhous frame support purchas build materi current upkeep build enter head purchas build materi invest enter quot invest quot column head quot agricultur land farm build quot quot land improv quot quot farm build quot cost major repair build increas major mainten includ head cost work born tenant instruct rent paid head cost shown head quot farm build quot electr total consumpt electr farm busi heat fuel total consumpt heat fuel farm busi includ heat glasshous water cost connect main consumpt water farm purpos includ irrig cost farm own water equip enter head depreci machineri equip current upkeep machineri equip motor fuel electr insur insur premium cover farm risk holder parti liabil fire flood insur death livestock damag crop insur premium cover accid work shown head includ insur premium build enter head farm tax due tax due relat farm busi includ levi connect environment protect measur exclud vat tax levi land build labour direct incom tax holder count farm cost farm overhead farm cost mention preced head account fee secretari servic offic expens telephon charg miscellan contribut subscript includ short term rent build livestock farm market crop gener purpos rent paid rent paid cash kind rent land build quota right farm busi head cover cost paid tenant behalf lieu owner land tax depreci respect major repair cost born tenant recov tenant farm busi part farmhous rent build enter leas cost quota attach land enter tabl unus insur farm build inform option insur premium fire flood build owner occup case tenant farm paid landlord insur cover singl polici part premium relat hold build estim tax charg land build tax rate charg payabl respect ownership farmland build owner occup sharecrop interest financi charg paid total interest financi charg borrow capit loan obtain farm purpos inform compulsori subsidi interest deduct enter tabl head interest financi charg paid loan obtain purchas land build inform option interest financi charg paid loan obtain purchas land inform option interest financi charg paid loan obtain financ work capit livestock deadstock circul capit creditor inform option total cost total head land build deadstock circul capit breakdown requir agricultur land farm build right total head head complet relev data account agricultur land agricultur land owner occup perman crop plantat exclud wood forest exclud land belong holder irrespect type occup land head complet amount includ subject depreci column posit growth young plantat perman crop full product includ quot invest quot column enter tabl head quot close valuat quot column land improv land improv fenc drainag fix irrig equip belong holder irrespect type occup land amount enter column posit subject depreci farm build build belong holder type occup land head complet amount enter column posit subject depreci acquisit cost quota right solicitor fee registr fee relat acquisit agricultur land farm build transact relat sale purchas refer quantiti milk sugar beet transfer prescrib right oblig transfer refer livestock quota right return tabl acquisit cost forest land exclud forest land includ stand timber forest land owner occup includ agricultur hold includ acquisit cost machineri equip tractor motor cultiv lorri van car major minor farm equip includ tool exceed eur circul capit circul capit consist stock product hold suppli store circul capit cultiv limit fertilis soil improv seed seedl grow crop exclud seedl perman crop hold agricultur share share cooper organis servic hold receiv amount receiv short term respect sale produc fix asset provis servic sum paid advanc good servic cash balanc hand bank postal giro account run hold interest receiv bank account enter head determin exact amount circul capit global assess made consist estim averag capit invest product process allow made durat invest case total circul capit open valuat close valuat total total head column tabl open valuat column good dai valuat good subject depreci includ major repair effect account determin period depreci run account calcul basi depreci replac replac purchas price similar asset current price determin basi current price basi price index gener specif asset question machineri build land valu basi price net acquisit cost appli region rent land similar situat qualiti sold agricultur purpos valuat made transfer properti rel account determin germani ireland land assess basi agricultur purpos farm return liaison agenc concern inform commiss method land divis statist data market valu cost privat car farm purpos divid head quot current upkeep equip quot quot fuel lubric quot farm busi share car includ deadstock cost privat car farm purpos calcul arbitrarili head privat car includ deadstock invest column total expenditur purchas major repair product fix asset account year grant subsidi receiv respect invest amount expend deduct grant subsidi enter column purchas minor item machineri equip young tree bush minor replant oper column includ cost account year head quot current upkeep machineri equip quot head quot seed seedl purchas quot head quot specif forestri cost quot payment made fix interest debentur bond assess basi cash invest subsidi column subsidi receiv account year includ paid invest made previou account year sale column total sale asset account year depreci column depreci shown actual amount depreci account year shown account determin basi replac current price similar asset depreci plantat cost young tree bush plantat repres capit asset subject depreci plantat properti holder irrespect type occup land subject depreci gt tabl gt depreci farm build fix equip land improv depreci build fix equip includ glasshous frame land improv belong holder irrespect type occup land gt tabl gt depreci machineri equip machineri equip subject depreci defin greater eur depreci minor equip lower calcul purchas equip treat directli cost account year head quot current upkeep machineri equip quot major repair effect increas machineri equip compar repair includ head integr part machineri equip depreci adjust account extend life due repair item question spread cost major repair success year amount annual depreci calcul linear diminish balanc method rate depreci determin factor depend part condit region product question amount year technic progress view result differ depreci region hold account offic choos rate item machineri equip region hold aim close actual depreci machineri gt tabl gt close valuat column account asset close valuat calcul basi replac debt amount relat amount outstand loan contract minu repay made loan form fix interest debentur bond valu cash inform suppli posit loan durat long medium term loan loan respect hold durat year short term loan creditor loan respect hold year debt outstand payment total total head data farm account loan subdivid purpos loan loan land build column loan purchas land column loan work capit column sum item make amount shown column total open valuat column column total close valuat column ad tax vat data monetari term farm return express member state concern exclus vat method appli hold subject normal system inclus vat member state method provid annual comput media year account data list vat rate appli year item farm return case hold subject normal vat system enter head appli purchas sale farm return enter vat includ detail vat provid vat system gt tabl gt subdivis vat system spain franc itali gt tabl gt head head fill hold subject agricultur system similar system agricultur system similar system aim give compens vat paid purchas good servic current price invest case sale purchas enter vat vat sale vat collect account year product sold vat purchas vat paid account year current purchas good servic itali head includ vat paid fiscal author pro rata arrang vat invest vat paid account year purchas capit good invest vat refund tax author amount reimburs grant subsidi grant subsidi enter head grant public fund exclud grant subsidi respect invest enter head grant subsidi cost purchas anim amount grant subsidi receiv entitl agre categori livestock head product head subhead aid receiv due cost purchas anim entri refer livestock surfac area product hold activ account year detail total head categori livestock head exclud cattl subsidi code product head subhead exclud area payment code specif code list code refer total area payment produc arabl crop base regul ec includ area payment set total amount detail regist tabl code refer total direct payment common organis market beef veal base regul ec total amount detail regist tabl code refer direct aid agricultur product method design protect environ maintain countrysid code refer payment paid farmer subject restrict agricultur area environment restrict regul ec articl code refer compensatori allow favour area regul ec articl code refer support grant afforest agricultur land code refer support forestri code refer grant subsidi anim product includ code present code refer grant subsidi crop includ code present code refer grant subsidi rural develop includ code present code includ disast payment compens public author loss product mean product privat insur compens tabl head tabl code includ grant subsidi except charact agri monetari compens take account except charact payment regist cash basi code refer compens cessat milk product annual payment regist lump sum payment code gener subsidi alloc activ code grant subsidi cost amount grant subsidi respect cost head detail total head cost categori head grant subsidi purchas anim amount grant subsidi purchas anim column head detail total head livestock categori head total grant subsidi sum head product exclud livestock product head subdivid subhead case inform column subhead parent head case aggreg subhead enter parent head separ entri made crop grown set conform regul ec separ entri appli crop cultiv irrig irrig data stand crop enter relev head except area enter appli crop land rent year occasion basi crop cereal cereal silag includ product list head enter head quot forag maiz quot quot silag cereal quot millet tritical buckwheat sorghum fodder sorghum includ head quot cereal quot fodder sorghum includ head quot fodder plant quot seed includ head common wheat spelt durum wheat rye includ meslin barlei oat summer cereal mix grain maiz includ humid grain maiz rice cereal field crop protein crop protein crop grown seed includ seed mixtur dry puls cereal includ legum harvest green alfalfa enter head quot fodder plant quot oil protein crop soya enter head quot herbac oil seed crop quot legumin crop grown veget enter head subhead head quot protein crop quot pea field bean sweet lupin lentil chickpea vetch protein crop potato includ earli potato seed subhead head quot potato quot detail enter hold account potato starch potato sugar beet exclud seed herbac oil seed crop includ seed subhead head quot herbac oil seed crop quot rape sunflow soya flax fibr flax data hold account includ flax fibr flax record subhead castor oil plant safflow sesam groundnut mustard poppi oil seed crop hop exclud seed tobacco exclud seed subhead head quot tobacco quot subhead correspond group tobacco varieti defin council regul eec oj common organis market raw tobacco articl thereof detail enter hold account flue cure varieti includ virginia virginia hybrid thereof bright light air cure varieti includ burlei badisch burlei hybrid thereof maryland dark air cure varieti includ badisch geudertheim pereg korso paraguai hybrid thereof dragon vert hybrid thereof philippin petit grammont flobecq semoi appelterr nijkerk misionero hybrid thereof rio grand hybrid thereof forchheim havanna iic nostrano del brenta resistent goyano hybrid geudertheim beneventano brasil selvaggio similar varieti ferment burlei havanna fire cure varieti includ kentucki hybrid thereof moro di cori salento sun cure varieti includ xanthi yaka perustitza samsun erzegovina similar varieti myrodata smyrni trapez phi kaba koulak classic tsebelia mavra basma varieti includ basma katerini varieti includ katerini similar varieti kaba koulak classic varieti includ elassona myrodata agrinion zychnomyrodata industri crop exclud seed includ cotton sugar cane fibr flax hemp subhead head quot industri crop quot medicin plant condiment aromat spice includ tea coffe coffe chicori sugar cane cotton product account year column weight kg seed cotton ungin fibr fibr flax data hold account hemp data hold account industri crop includ fibr flax hemp record head veget perenni fruit field scale fresh veget melon strawberri grown open crop grown rotat agricultur crop includ pineappl sweetcorn fresh veget melon strawberri grown market garden open crop grown horticultur crop short rotat system continu occup land harvest year includ pineappl sweetcorn fresh veget melon strawberri shelter includ pineappl sweetcorn crop grown shelter greenhous perman frame heat plastic tunnel greater part grow season crop grown unheat plastic tunnel cloch portabl frame consid crop shelter case multistorei greenhous basic area count subhead head quot veget perenni fruit quot product enter subhead subsequ consumpt fresh state dry process can detail enter hold account cabbag cauliflow broccoli leaf veget leek spinach lettuc tomato sweetcorn data hold account veget grown fruit flower tomato marrow courgett aubergin gherkin globe artichok sweet pepper sweetcorn record subhead veget grown root bulb tuber potato legumin veget pea bean lentil chickpea fruit perenni plant strawberri melon watermelon pineappl mushroom total area success crop basic area number complet harvest squar meter area includ total head flower ornament plant flower ornament plant grown open exclud nurseri basic area flower ornament plant grown shelter basic area subhead head quot flower ornament plant quot detail enter hold account flower bulb corm tuber cut flower flower bud flower plant ornament plant seed grass seed grass forag legum seed horticultur seed seed seedl arabl land exclud cereal dry puls potato oil seed plant grass seed fodder crop fallow fodder root brassica mangold swede fodder carrot fodder turnip half sugar mangold fodder root brassica exclud seed fodder plant green annual multiannu feed crop grown crop rotat occupi land year exclud grass crop subhead head quot fodder plant quot fodder maiz silag cereal fodder plant fallow land land system rotat work give harvest account year land set compli regul ec cultiv enter includ set green cover set land crop allow food crop conform regul ec enter relev crop head quot type crop quot code temporari grass grass sown arabl land green fodder crop year area year includ total sale hai grass come area head arabl crop includ head abovement subhead land readi sow leas includ land made employe benefit kind meadow perman pastur utilis agricultur area cultiv rotat system perman assign year product green forag crop sown wild gener dress fertilis cultiv total sale hai grass come area head rough graze poor pastur includ scrubland gener dress fertilis cultiv perman crop fruit berri orchard includ tropic tropic fruit includ banana perman crop grown shelter shown head subhead quot fruit berri orchard quot product enter subhead subsequ consumpt fresh state dry process can pome fruit appl pear exclud raisin subhead tabl grape subhead stone fruit plum peach apricot cherri exclud tabl oliv subhead nut walnut hazelnut almond chestnut small fruit berri red white currant raspberri fig includ strawberri melon pineappl head tropic subtrop fruit banana avocado mango papaya citru fruit orchard subhead head quot citru fruit orchard quot orang tangerin mandarin clementin similar small fruit lemon citru fruit oliv grove subhead head quot oliv grove quot tabl oliv oliv oil product sold form fruit oliv oil oliv product vine subhead head quot vine quot tabl grape grape qualiti wine qualiti wine psr grape tabl wine wine qualiti wine miscellan product vine grape juic brandi vinegar produc farm qualiti wine qualiti wine psr tabl wine wine qualiti wine raisin vine product marc lee perman crop grown shelter nurseri includ vine nurseri exclud tree nurseri forest serv hold perman crop osier rush bamboo salix growth young plantat valu basi cost input plantat reach full product account amount enter invest column head quot perman crop quot tabl crop product product process crop hold separ mention includ alcohol grape cider perri product crop exclud product vine oliv grove subhead head quot product crop quot detail enter account straw sugar beet top product anim product cow milk product cow milk sheep milk goat milk wool product sheep milk product goat milk hen egg anim product manur sold stud fee egg hen egg honei product bee keep honei hydromel product product bee keep express quintal kg honei equival contract rear amount receipt contract rear payment servic render holder assum econom risk involv rear fatten anim subhead head quot contract rear quot detail enter hold account cattl contract sheep goat contract pig contract poultri contract anim contract forestri woodland area land cover wood forest includ nurseri locat forest poplar plantat isol tree spinnei avenu includ woodland area includ land surround woodland account manag holder maintain holder labour hold equip product yield agricultur hold sale fell timber sale timber includ farm account year sale stand timber sale stand timber account year forestri product sale forestri product timber cork pine resin product receipt occasion let fodder area agist contract work includ hire equip interest liquid asset bank account holder run hold head fill circul capit determin arbitrarili instruct circul capit head tourism case tourism overlap agricultur activ hold extent practic imposs distinguish result relev cost labour includ head receipt activ includ head includ rent tourist camp site cottag ride facil hunt fish correct receipt relat previou account year amount receiv year relat previou account year includ receiv account year grant subsidi direct aid relat product anim surfac area cost disast enter current account year head previou account year serial number product receipt list employe hous includ salari wage kind assess basi relev cost product fix asset estim cost product fix asset treat current farm cost paragraph quot gener definit instruct quot compens receiv attribut deduct cost area product head cover area kitchen garden ground occupi build road stockyard pond total sum head sum area includ area success crop mushroom sum area repres total area hold column tabl product column product order number type crop column type crop code code code case livestock product process product stock product field scale crop includ fresh veget melon strawberri grown open rotat agricultur crop exclud crop grown land set regul ec code irrig main crop main crop compris singl crop crop grown area account year mix crop crop sown cultiv harvest produc mixtur final product crop grown success account year area crop remain longest ground code irrig combin crop crop grow time land produc distinct harvest account year total area divid crop proport area occupi code irrig follow crop catch crop crop grown success account year area regard main crop code irrig main combin crop code irrig follow crop crop regard irrig water suppli artifici type crop inform account market garden floricultur crop grown open code fresh veget melon strawberri grown market garden open head open grown flower ornament plant head crop shelter code fresh veget melon strawberri shelter head flower ornament plant annual perenni shelter head perman crop shelter head head crop land set conform regul ec code irrig crop land set code irrig crop land set miss data column code code enter data miss code code enter area cover crop column case sale market crop product purchas stand crop come land rent period year occasion basi case product obtain process purchas anim crop product code code enter crop contract condit sale actual product state column code code enter condit sale actual product state crop contract code code enter area actual product miss code code enter case product code area set measur compli regul ec cultiv green cover includ area column area ar ar hectar case land mushroom grow head squar metr area includ total area head area crop product column case product head process product head product obtain process purchas crop product market crop purchas stand crop come land rent period year occasion basi indic area code enter column miss data subhead fresh veget melon strawberri flower ornament plant head grown market garden open shelter area crop crop area radish leek grown singl area ha market garden open basic area enter head ha crop area ha enter head inform account hold code enter column miss data product account year column quantiti anim product crop produc account year exclud loss field farm quantiti princip product hold product quantiti quintal kg case egg head thousand wine wine relat product head express hectolitr case milk quantiti liquid milk form sold consum farm benefit kind farm purpos cream butter chees milk suckl calv includ product condit sale actual product quintal determin sale stand crop crop contract code enter column miss data crop contract code case open valuat column product stock storag begin account year exclud livestock product valu farm gate price dai valuat sale column total sale proce receiv account year product stock start account year harvest year total product sold includ product return farm skim milk pulp enter farm cost compens payment insur payment hail damag account year ad total sale product concern alloc product product enter head quot product receipt quot grant subsidi receiv product account year includ total sale enter head instruct head market cost deduct sale total head quot specif livestock cost quot quot specif crop cost quot farmhous consumpt benefit kind column product consum holder household includ product hold prepar meal holidaymak payment kind good servic includ remuner kind product question valu farmgat price close valuat column product stock storag end account year exclud livestock product valu farm gate price dai valuat farm column farm gate hold product stock storag begin account year produc year input hold year includ anim feed farm gate hold saleabl product product market year anim feed hold straw farm fodder bed valu saleabl product region year consider milk suckl calv includ farm product concern valu quot farm gate quot sell price seed farm gate saleabl farm product seed crop account year quota right quantiti own quota enter column enter quota origin acquir freeli current market valu trade separ land quota trade separ land record tabl data entri simultan includ individu compon aggreg head tabl head milk suckler cow premium ew goat premium sugar beet tobacco starch potato ammonia organ manur column tabl quota right column head quota type data column code asset relat entri purchas sale code incom relat entri leas rent quota column unus payment column code column amount paid purchas quota right code column amount paid leas rent quota right includ rent paid head quot rent paid quot tabl receipt column code column amount receiv sale quota right code column amount receiv rent leas quota right includ head quot product receipt quot tabl open valuat column code column open valuat quantiti holder dispos origin acquir freeli purchas record current market valu quota trade separ land code column applic depreci column depreci quota right enter column depreci quota right appli tabl posit close valuat column code column close valuat quantiti holder dispos origin acquir freeli purchas record current market valu quota trade separ land code column applic quantiti column unit head quintal head number basic unit premia head entri tax addit levi column enter column head addit levi milk due product account year amount paid enter quot quot quota payment direct payment arabl crop beef regul ec ec head area payment regul ec total area payment enter tabl code includ area payment set detail head head enter irrig crop special treat nation regionalis plan case area payment exclud head irrig area separ treat nation regionalis plan includ head area payment irrig land sum head subhead complet member state provid regionalis plan compens scheme refer yield amount unit aid total elig area respect elig crop area payment cereal area payment oilse crop area payment protein crop area payment silag cereal area payment grain maiz area payment silag maiz supplement area payment durum wheat tradit product area special aid durum wheat articl regul ec area payment arabl crop area payment grass silag area payment flax grown fibr area payment hemp grown fibr area payment irrig land sum head subhead complet member state provid regionalis plan compens scheme refer yield amount unit aid total elig area respect elig crop area payment irrig cereal area payment irrig oilse crop area payment irrig protein crop area payment irrig silag cereal area payment irrig grain maiz area payment irrig silag maiz supplement area payment irrig durum wheat tradit product area special aid articl regul ec area payment irrig arabl crop area payment irrig flax grown fibr area payment irrig hemp grown fibr area payment set direct payment beef product regul ec total direct payment beef enter tabl code tabl head type direct payment beef regul ec deliveri detail quot number basic unit quot quot total aid quot option addit payment creat regul ec import avoid doubl record top suckler cow premium record head enter head top slaughter premium record head enter head addit payment male bovin anim record head enter head gt tabl gt column tabl product product combin column column unus number basic unit payment column head area ar respect aid payabl produc head number payment enter total aid column total aid receiv entitl establish account year refer amount column head crop refer yield kilogram hectar calcul premium receiv data hold account insert liaison agenc region data basi hold locat column unus detail purchas sale livestock categori livestock code number head categori livestock tabl data categori aggreg subtot purchas sale anim speci equin cattl sheep goat pig poultri anim enter tabl column tabl categori livestock column head tabl column unus number anim purchas column head livestock purchas column total livestock purchas account year includ purchas cost relat grant subsidi deduct total purchas head instruct head number anim sold column head livestock sale column total livestock sale account year relat grant subsidi includ sale total head instruct head market cost deduct sale total head quot specif livestock cost quot column unus quot annex iii quot annex iii present account data technic specif devic characterist gt tabl gt zip compress accept form data deliveri agre liaison agenc member state servic commiss respons manag farm account data network present file exchang protocol provid liaison agenc describ technic characterist devic type data exchang file transmit devic devic file file fix length variabl length record data relat hold suppli record agricultur hold repres maximum data fix field data annex variabl number data group number group tabl farm return gt tabl gt quot