17.10. 77 Official Journal of the European Communities No L263/1 \ (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 2237177 of 23 September 1977 amending Regulation No 118/66/EEC on the form of farm return to be used for the purpose of determining incomes of agricultural holdings THE COMMISSION OF THE EUROPEAN COMMUNITIES, Havi'ng_ ‘regard to the Treaty establishing the European Economic Community, Having 'regard to 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 (!), as last amended by Regulation (EEC) No 2910/73 (2), and in particular Article 7 thereof, - Whereas Regulation No 118/66/EEC of the Com- mission of 29 July 1966 (3), as last amended by ‘Regulation (EEC) No 3565/73 (%), specified the items to be included in the farm return to be used in determining the incomes of agricultural holdings; Whereas the type, definitions and presentation of accountancy data collected by means of the farm return with a view to determinihg the incomes of agricultural holdings should be identical, irrespective of the characteristics of the holdings -surveycd; 1 ) O] No 109, 23. 6. 1965, p. 1859/65. ) O] No L 299, 27.10. 1973, p. 1. 3y 0] No 148, 10. 8. 1966, p. 2701/66. ) ( (* ( () OJ No L 361, 29. 12. 1973, p. 84. Whereas it is now time for the 10 years’ experience . of the farm accountancy data network to be applied 'to revise the provisions concerning the farm return so as to make the accountancy data more comparable and to adapt them to the deveIOpmg needs of the common agricultural policy; Whereas the opportunity should be taken to improve the processing of the accountancy data; whereas to this end magnetic tape should -be adopted as the medium for these data; Whereas for same holdings there may be difficulties in completing particular headings due to the absence of the relevant data in these holdings’ accounts; whereas, consequently, for as long as these difficulties persist, arrdngements should be made to prevent any risk of misinterpretation in the event of these particular headings not being completed Whereas, to minimize the disadvantages accruing from adjustments to the farm return, the new pro- visions should be applied in all Member States with effect from one 'and the same accounting year; whereas it is nonetheless desirable, in view of the difficulties which certain Member States may encounter in making these adjustments within a_ single year, to make provision for those Member States to postpone the application of the new provisions for one accounting year; Whereas the measures laid down in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network,