Commission Delegated Regulation (EU) No 1198/2014 of 1 August 2014 supplementing Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union

This Regulation lays down rules supplementing certain non-essential elements of Regulation (EC) No 1217/2009 for the purpose of an annual determination of incomes and a business analysis of agricultural holdings by means of the Union farm accountancy data network. Those rules relate to: (a) the threshold referred to in Article 5(1) of Regulation (EC) No 1217/2009; (b) the plan referred to in Article 5a(1) of Regulation (EC) No 1217/2009; (c) the ‘reference period’ referred to in Article 5b(2) of Regulation (EC) No 1217/2009; (d) the types of farming referred to in Article 5b(3) of Regulation (EC) No 1217/2009; (e) the collection of accountancy data referred to in Article 8(3) of Regulation (EC) No 1217/2009.

The threshold referred to in Article 5(1) of Regulation (EC) No 1217/2009 shall ensure that the field of the survey represents the largest possible share of agricultural output, agricultural area and farm labour, of holdings run with a market orientation.

The plan for the selection of returning holdings to be drawn up by each Member State as referred to in Article 5a(1) of Regulation (EC) No 1217/2009, shall include elements to ensure that a representative accounting sample of the field of survey is obtained. In particular, the plan shall: (a) be based on the most recent statistical reference sources; (b) explain the procedure for stratifying the field of survey in accordance with the divisions listed in the Annex I to Regulation (EC) No 1217/2009 as well as in accordance with the types of farming and economic size classes as referred to in Article 5b(1) of Regulation (EC) No 1217/2009; (c) provide a breakdown of holdings in the field of survey by types of farming and economic size classes as referred to in Article 5b(1) of Regulation (EC) No 1217/2009 which corresponds at least to the principal types; (d) indicate the statistical methods for determining the selection rate chosen for each stratum, the procedures for the selection of returning holdings, and the number of returning holdings to be selected for each of the strata adopted.

For the purposes of calculating standard outputs for the Union farm structure survey for year N, as referred to in Article 5b(2) of Regulation (EC) No 1217/2009, the reference period consists of the five successive years from year N-5 to year N-1. The standard outputs shall be determined using average basic data calculated over the reference period laid down in the first paragraph and commonly referred to as ‘N-3 standard outputs’. These N-3 standard outputs shall be updated to take account of economic trends at least each time a Union farm structure survey is carried out.

The general and principal types of farming and the correspondence between them, referred to in Article 5b(3) of Regulation (EC) No 1217/2009, are specified in Annex I to this Regulation.

The main groups of accountancy data to be collected and the general rules for data collection referred to in Article 8(3) of Regulation (EC) No 1217/2009 are specified in Annex II to this Regulation.

Regulations (EC) No 1242/2008, (EU) No 1291/2009, and Implementing Regulation (EU) No 385/2012 are repealed with effect from 1 January 2015. However, for the Farm Accountancy Data Network, the Regulations referred to in the first paragraph shall continue to apply to accounting years preceding the accounting year 2015. Regulation (EC) No 1242/2008 shall continue to apply to the Union farm structure surveys until the 2013 survey.

This Regulation shall enter into force on the seventh day following that of its publication in the Official Journal of the European Union. It shall apply from the accounting year 2015 for the Farm Accountancy Data Network and for the Union farm structure surveys as of the 2016 survey.