L 226/8 Official Journal of the European Union 28.8.2009 COMMISSION REGULATION (EC) No 781/2009 of 27 August 2009 amending Regulation (EC) No 868/2008 on farm return to be used for determining the incomes of agricultural holdings and analysing the business operation of such holdings THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation No 79/65/EEC of 15 June 1965 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Economic Community ('), and in particular Article 7(3) thereof, Whereas: (1)  Commission Regulation (EC) No 868/2008 (?) lays down the type of accountancy data to be given in the farm return. (2)  Council Regulation (EC) No 73/2009 of 19 January 2009 establishing common rules for direct support schemes for farmers under the common agricultural policy and estab- lishing certain support schemes for farmers, amending Regulations (EC) No 1290/2005, (EC) No 247/2006, (EC) No 378/2007 and repealing Regulation (EC) No 1782/2003 (°), changes the way subsidies are paid to the farmers. These changes have to be taken into account in the farm return, in order to be able to monitor correctly the development of agricultural incomes and provide sufficient basis for business analyses of the holdings. (3)  Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (*) introduced a classification variable reflecting the importance of the other gainful activities (OGA) directly related to the holding. This clas- sification variable should be included in the farm return. (4)  Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (°), changes the way Christmas trees 1) 0] 109, 23.6.1965, p. 1859/65. (") o) () O] L 237, 4.9.2008, p. 18. () OJ L 30, 31.1.2009, p. 16. (4 O] L 335, 13.12.2008, p. 3. () O] L 321, 1.12.2008, p. 14. are recorded in the farm structure survey. In order to be consistent with the farm structure survey the recording of Christmas trees in the farm return should be adjusted. (5)  Inits current form it is not foreseen in the farm return to indicate that the majority of the utilised agricultural area of a holding is not situated in a structural funds area. To further clarify the instructions, an option to indicate that farms are not located in an area referred to in Articles 5, 6 or 8 of Council Regulation (EC) No 1083/2006 of 11 July 2006 laying down general provisions on the European Regional Development Fund, the European Social Fund and the Cohesion Fund and repealing Regu- lation (EC) No 1260/1999 (°) should be added. (6)  Inits current form it is not foreseen in the farm return to record mushrooms as being grown under shelter. As mushrooms are frequently grown in caves or in buildings, it should be possible to indicate in the farm return that mushrooms are grown under shelter. (7)  Regulation (EC) No 868/2008 should therefore be amended accordingly. (8)  The measures provided for in this Regulation are in accordance with the opinion of the Community Committee of the Farm Accountancy Data Network, HAS ADOPTED THIS REGULATION: Article 1 Annexes I and II to Regulation (EC) No 868/2008 are amended in accordance with the Annex to this Regulation. Article 2 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 2010 accounting year. () OJ L 210, 31.7.2006, p. 25.