L 321/2 Official Journal of the European Union 7.11.2014 REGULATIONS COMMISSION DELEGATED REGULATION (EU) No 11982014 of 1 August 2014 supplementing Council Regulation (EC) No 12172009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural holdings in the European Union THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to 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 Union ('), and in particular Articles 5(1), 5a(1), 5b(2) and (3) and 8(3) thereof, Whereas: (1)  Following the entry into force of the Lisbon Treaty, Regulation (EU) No 13182013 of the European Parliament and of the Council () has amended Regulation (EC) No 1217/2009 to align it to Articles 290 and 291 of the Treaty on the Functioning of the European Union. In order to ensure the functioning of the new legal framework resulting from that alignment, certain rules should be adopted by means of delegated and implementing acts. The new rules should replace the existing rules established by the Commission to implement Regulation (EC) No 1217/2009. It is therefore appropriate to repeal Commission Regulations (EC) No 1242/2008 (}), (EU) No 1291/2009 (*), and Implementing Regulation (EU) No 385/2012 (*). (2)  Regulation (EC) No 1217/2009 empowers the Commission to adopt delegated Regulations laying down the rules related to the data for the determination of incomes and the business analysis of agricultural holdings. The dele- gated act should notably establish rules for fixing the threshold values delimiting the field of survey, for estab- lishing plans for the selection of holdings, for fixing the reference period for the standard outputs, for deter- mining the general and principle types of farming and for determining the main groups of data on farm returns to be collected as well as the general rules to be followed in this respect. (3)  The threshold values delimiting the field of survey should allow representative results for the field of survey to be obtained. The threshold values should maximise the benefit/cost ratio and be determined with the aim of including in the field of survey holdings that represent the largest possible share of agricultural output, agri- cultural area and farm labour, of those holdings which are run with a market orientation. (4)  The selection plan should include a minimum number of elements which demonstrate how a representative sample is selected, thereby allowing the survey to meet the objectives of the farm accountancy data network. (5)  The standard outputs are based on average data over a certain reference period. Their values should regularly be updated to take account of economic trends so that the typology may continue to be meaningfully applied. The frequency of the update should be linked to the years in which Union farm structure surveys are carried out. () OJL328,15.12.2009, p. 27. (¥ Regulation (EU) No 1318/2013 of the European Parliament and of the Council of 22 October 2013 amending Council Regulation (EC) No 1217/2009 setting up a network for the collection of accountancy data on the incomes and business operation of agricultural hold- ings in the European Community (O] L 340, 17.12.2013, p. 1). (®) Commission Regulation (EC) No 1242/2008 of 8 December 2008 establishing a Community typology for agricultural holdings (OJ L 335,13.12.2008, p. 3). (*) 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 (O] L 347, 24.12.2009, p. 14). () 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 (OJ L 127, 15.5.2012, p. 1).