No L 265/26 Official Journal of the European Communities 26. 10. 93 COMMISSION REGULATION (EEC) No 2940/93 of 25 October 1993 amending Regulation (EEC) No 2237/77 on the form of farm return to be used for the purpose of determining incomes of agricultural holdings THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to Council Regulation (EEC) 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 Euro- pean Economic Community ('), as last amended by Regu- lation (EEC) No 3577/90 (%), and in particular Article 7 thereof, Whereras Commission Regulation (EEC) No 2237/77 (3, as last amended by Commission Regulation (EEC) No 1986/87 (), specifies the items to be included in the farm return ; Whereas the data collected for the purposes of the farm return must be adapted to take better account of the characteristics of agriculture ; Whereas Council Regulations (EEC) No 1765/92 (°), as last amended by Regulation (EEC) No 1552/93 (%), (EEC) No 2066/92 (), (EEC) No 2078/92(%) and (EEC) No 2080/92 (°) laying down the new provisions for the reformn of the Common Agricultural policy affect farmers’ receipts, in particular direct aids; ' Whereas various amendments have been proposed on the basis of the operation of the farm return since its intro- duction ; “Whereas the actual layout of the farm return should not be changed; Whereas the measures provided for in this Regulation are in accordance with the opinion of the Community Committee for the Farm Accountancy Data Network, HAS ADOPTED THIS REGULATION : Article 1 The type of accountancy data included in the farm return, as laid down in Annex I, and the relevant definitions and instructions, as laid down in Annex II to Regulation (EEC) No 2237/77, as amended by Regulation (EEC) No 1986/87, are hereby amended in the manner set out in the Annex to this Regulation. Article 2 This Regulation shall enter into force on the day follo- wing its publication in the Official Journal of the Euro- pean Communities. ‘ It shall apply with effect from the 1994 accounting year, beginning during the period between 1 January and 1 July 1994. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 25 October 1993. () OJ No 109, 23. 6. 1965, p. 1859/65. () OJ No L 353, 17. 12. 1990, p. 23. () OJ No L 263, 17. 10. 1977, p. 1. () O No L 188, 8. 7. 1987, p. 1. {) OJ No L 181, 1. 7. 1992, p. 12. (9 OJ No L 154, 25. 6. 1993, p. 19. ) OJ No L 215, 30. 7. 1992, p. 49. () OJ No L 215, 30. 7. 1992, p. 85. () OJ No L 215, 30. 7. 1992, p. 96. For the Commission René STEICHEN Member of the Commission