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Farm Accountancy Data Network

The Farm Accountancy Data Network enables the Commission to monitor the situation of agricultural holdings in the European Union (EU). The network provides, in particular, data on the incomes and economic activities of agricultural holdings. These data are used for the purpose of analysis in the development and evaluation of the common agricultural policy.

ACT

Council Regulation (EC) No 1217/2009 of 30 November 2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Community.

SUMMARY

The network for the collection of accountancy data is essential for the development and improvement of the common agricultural policy. It provides a comprehensive overview of the business operation of agricultural holdings in the European Union (EU).

The accountancy data network contains data relating to the economic activity of agricultural holdings. The information is collected from a sample composed of up to 105 000 agricultural holdings.

Organisation of the collection of accountancy data

Member States shall be responsible for surveys on their territory. To this end, they shall designate two authorities:

  • the liaison agencies, which collect the data and forward them to the Commission;
  • a National Committee, which is responsible for the selection of returning holdings. Where a Member State is composed of several divisions, the National Committee may rely on regional committees.

Moreover, the data collected by the liaison agencies shall be provided by the farm accountancy offices. The accountancy offices shall compile a farm return for each agricultural holding. The accountancy offices authorised to complete such returns must be approved by the liaison agencies.

Farm return

Each agricultural holding shall therefore be the subject of a farm return containing data which allow two types of study to be carried out:

  • the assessment of incomes on agricultural holdings;
  • the study of the business operation of agricultural holdings.

These studies shall enable the Commission to draw up reports on the situation of agricultural holdings and simulations of the impact of policy scenarios. These reports shall be used for the development and evaluation of the common agricultural policy.

Moreover, the Commission shall be assisted by a Community Committee for the Farm Accountancy Data Network for the definition of data, selection of holdings and analysis of data.

REFERENCES

ActEntry into forceDeadline for transposition in the Member StatesOfficial Journal

Regulation (EC) No 1217/2009

4.1.2010

-

OJ L 328 of 15.12.2009

Successive amendments and corrections to Regulation (EC) 1217/2009 have been incorporated in the basic text. This consolidated version is for reference purposes only.

RELATED ACTS

Commission Regulation (EU) No 1291/2009 of 18 December 2009 concerning the selection of returning holdings for the purpose of determining incomes of agricultural holdings [Official Journal L 347 du 24.12.2009].

Commission Implementing Regulation (EU) No 385/2012 of 30 April 2012 on the farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings [Official Journal L 127 of 15.5.2012].

Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings [Official Journal L 335 of 13.12.2008].

Commission Regulation (EC) No 1264/2008 of 16 December 2008 fixing the standard fee per farm return from the 2009 accounting year of the farm accountancy data network [Official Journal L 338 of 17.12.2008].

Commission Regulation (EEC) No 1915/83 of 13 July 1983 on certain detailed implementing rules concerning the keeping of accounts for the purpose of determining the incomes of agricultural holdings [Official Journal L 190 of 14.7.1983].

Last updated: 28.03.2013

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