The spectrum of farming proper is wide. Financial aid is granted to the following lines of production:
|
|
- Clyde Kennedy
- 5 years ago
- Views:
Transcription
1 Investment aid
2 INVESTMENT AID AID FOR VIABLE FARM HOLDINGS AND SKILLED FARMERS Agricultural investment aid makes it possible to grant aid and interest subsidy to finance the most important fixed investments of a farm business. The aid consists of a significant portion of finance, without which many projects would remain unexecuted. In addition to finance, an applicant can be granted government guarantee in security for an investment loan, if the holding's own collateral is insufficient. This guide describes in greater detail to what kind of farm business is eligible for finance and on what terms. It also describes projects eligible for aid and their aid rates. Farm business eligible for aid A farm holding, or a farm, is defined as an agricultural complex formed by one or several estates managed as a single entity on the basis of ownership or lease. If no arable land is needed in production, the areas used by the business with buildings and movables are sufficient. The spectrum of farming proper is wide. Financial aid is granted to the following lines of production: Arable farming and livestock farming Greenhouse vegetable production Gardening and nursery gardening Fur farming Equine husbandry, mostly horse breeding Reindeer husbandry Honey bee husbandry Commercial hunting Other agriculture Entrepreneurial income Adequate farm business performance, or profitability, forms the key requirement set for a farm. It is measured using a farm income statement on the basis of which entrepreneurial income should amount to at least 25,000 euros. The farm holding's development measures can be taken into account, since the requirement can be fulfilled only on the fifth year of granting the aid. Only agricultural activities can be included in the statement. This means the farm's forest income and any small-business income cannot be included in the statement. Entrepreneurial income is calculated by deducting variable and fixed expenses, excluding provisions, and depreciation/amortisation and interest on loans from farm income. Depreciation is calculated on the fair value of buildings and machines, not according to net expenditures used for tax purposes. The depreciation rates used in the calculation are as follows: Buildings 4% Machines 10% Underdrains 3% Exceptions to the criterion for entrepreneurial income The following criterion has not been set for the following projects:
3 Underdrainage Purchase of joint machinery (potato and sugar beet harvesters) Honey bee husbandry Environmental projects and animal welfare In these projects, the assessment is chiefly based on the holding's accounting records. Business plan A business plan must be appended to the application for finance. Form 3430 must be used to prepare the plan. A business plan is not required for underdrainage projects, purchase of harvesters and environmental and honey bee projects which also have no limit for entrepreneurial income. The business plan is a multi-page form showing production resources, workforce and specifying goals for developing the farm and the measures taken to achieve them. Farming profitability and liquidity calculations are appended to the business plan, with ProAgria's Likwi and Suonentieto's CashMan applications being the most favourite ones. Charges for farming out the preparation of a business plan can be included in total capital expenditure. Size of farm holding No minimum or maximum conditions have been set for the farm's size. Neither are there limits for the number of farm workers; hiring employees to work on the farm is also possible. The only criterion is the entrepreneurial income requirement 25,000 euros of agricultural activities. Leasing a farm holding A farm lessee is also eligible for investment aid. If there is an intention to build on the leased grounds, the lease must have been valid for at least 10 years and be in compliance with the Finnish Code of Real Estate. No other terms have been set for lease. TERMS AND CONDITIONS GOVERNING AID APPLICANTS Financial aid can be granted to the farm owner or the farm lessee. There may be several applications because financing farmers' joint projects is also possible. A company established to engage in agriculture is also an eligible applicant. Full-time farming No limit exists for income generated outside of the farm holding; only farming income matters. Income limits
4 Absolute income limits have been set only for home loan applicants. The applicant's total annual income may not exceed 38,000 euros. The annual combined income of spouses or common-law spouses may not exceed 54,000 euros. Common-law spouses are regarded as couples living in marriage-like circumstances. The maximum total income increases by 2,000 euros for each child who has been under 18 years of age throughout the year of application. On the other hand, a home loan applicant is subject to a less strict entrepreneurial income requirement. No business plan is needed but continuously profitable business operations are required. To meet the case in this respect, net farm income, forestry included, is at least 10,000 euros. Residing on the farm Living on the farm or near it is not required for an investment and start-up aid. Skills The applicant's skills requirements are relatively low when the farm's line of production does not change as part of the investment; in such a case a three-year experience in agriculture is adequate. If the applicant is eligible for the so-called increased aid for young farmers in domestic animal investments, he/she must fulfil the criteria for the start-up aid for young farmers. In such a case, he/she must have not only the three-year agricultural experience but also at least 20 credits in agricultural studies. If the line of production changes or the applicant lacks the required three-year experience, he/she should have upper secondary education in natural resources or appropriate education relevant to business. In its absence, the three-year experience and education of 10 credits are considered adequate. Age The applicant must be at least 18 years of age. No maximum age applies to investment aid any longer. The applicant for a start-up aid for young farmers must be under 41 years at the time of application. Spouses and the farm's joint owners Both spouses must sign a financial aid application if they are co-owners of the farm holding. This is also the case when only one of the spouses is the entrepreneur proper. At least one of the spouses co-owning the holding must meet the terms and conditions for financial aid. If the spouse fulfilling such terms and conditions manages at least a third of the holding, the aid can be granted. The holding's joint owners are eligible for the aid if they all apply for it and at least a third of the holding is owned or possessed by parties who fulfil the other terms and conditions for the aid too. Farm holding's legal form All legal forms are possible for a farm. Persons fulfilling the terms must have control over the business. This materialises in various legal forms when: the person fulfilling the terms have control and the majority shares in a limited liability company the term is also fulfilled for a limited liability company when its owner is another limited liability company whose owners fulfil the above conditions
5 all partners in a general partnership fulfil the conditions the majority of the ordinary partners in a limited partnership fulfil the conditions the majority of members of a cooperative society fulfil the conditions. A company jointly owned by farmers established for owning, for example a dryer or machinery, is an exception in that at least half of the joint owners must fulfil the terms and conditions for financial aid. This is because the company is not itself engaged in agriculture. TERMS AND CONDITIONS FOR FINANCE Maximum aid A single applicant is eligible for investment aid worth a maximum of 1,500,000 euros in periods of three years. A grant and an interest subsidy granted for an interest-subsidy loan are included in the aid. The minimum investment aid is 3,000 euros and 7,000 euros in construction projects. Eligible construction costs In construction projects, a building engineer of the Centre of Economic Development, Transport and the Environment (ELY) calculates eligible costs based on the regulations of the Ministry of Agriculture and Forestry. Investment aid will be calculated on that amount if it is lower than the cost estimate. Young farmers A young farmer is eligible to receive higher aid than others in certain projects. A farmer is defined as a young farmer when he/she is under 41 years of age when applying for the aid and has run his/her farm for less than 5 years. In addition, he/she must fulfil the terms governing the skills of a young farmer for being eligible to the start-up aid, i.e. he/she must not only have at least 20 credits in agricultural studies but also three years of experience. Replacement investments Aid can also be granted for replacement investments, i.e. projects where production is not expanded but the farmer only wants to update the existing structures and machinery. Competitive tendering The beneficiary of investment aid must call for tenders for purchases if the aid accounts for more than 50 per cent of the total costs of the purchase. Grant and interest subsidy on the interest-subsidy loan are included in the aid. He/she does not need to call for tenders for very small purchases; the limit is 150,000 euros for construction projects and 30,000 euros for machine purchases. Investment aid is always calculated on the eligible costs computed by the ELY Centre that may be lower than the actual costs. The aid may therefore be below 50 per cent of the actual costs even if the level of aid were otherwise higher than that. Tendering procedures must be documented in sufficient detail. Open calls for tenders must be drawn up carefully, must indicate all relevant information and the criteria on the basis of which the bid will be accepted.
6 Furthermore, they must be published in the Hilma notification channel at If the beneficiary does not send a notification, the ELY centre must do it. APPLYING FOR AND GRANTING FINANCIAL AID Applying for aid Form 3314 must be used to apply for investment aid and form 3319 to apply for start-up aid for young farmers. The application must be accompanied by the bank's loan promise using form The bank's loan promise, cost estimates, drawings, environmental licences and other documents plus the business plan must be appended to the application. The application must be delivered to the region's ELY centre. The applicant should note in the application stage that he/she may not begin a project or even purchase any supplies before he/she has received a decision on the aid. Electronic application process The Agency for Rural Affairs (Mavi) recommends using the Hyrrä information system to submit applications. The purpose is to digitise the application and decision process of start-up and investment aids as far as possible. To use the Hyrrä service, applicants must obtain Katso identifiers available at yritys.tunnistus.fi. The abovementioned appendices must be attached on the Hyrrä service in electronic form. They can be scanned or otherwise attached to the service. By means of Hyrrä, the applicant can track the processing of his/her application in the ELY centre. Processing applications Applications can be submitted to the ELY centre on an ongoing basis. However, they will be processed only after the application periods shown below. Applications for investment aid 16 October 15 January 16 January 15 March 16 March 15 August 16 August 15 October Applications for start-up aid 1 November 31 January 1 February 30 April 1 May 31 July 1 August 31 October After the deadline, the ELY centre will make a decision in respect of all applications. If the ELY centre cannot process an application due to insufficient information so as to approve the application, it can be processed in the next application round.
7 Scoring projects The ELY centre scores each application based on the criteria stated below. If the number of applications is above the funds available, the aid will be granted for the applications ranked based on their scores to the extent the funds are available. Scoring criteria and weightings of investment aid: Effect on the company's finances (weighting 25%) Effect on the company's competitiveness (weighting 20%) Effect on the environment (weighting 20%) Effect on production conditions (weighting 15%) Effect on the achievement of the objectives under the programme, e.g. joint project (weighting 10%) Importance of the business to total income formation and the effect of the project eligible for aid (weighting 10%). Each category can get scores from 1 to 3. The applicant must earn scores from at least three categories in such a way that the weighted score is at least 1.1. Initiating a project The applicant may not begin a project or purchase a movable until the ELY centre has issued its decision to grant aid. If he/she has begun the project before that, he/she will have no opportunity for the aid any longer. The applicant should not purchase any construction materials either before the decision. This is because the investment aid is disbursed on the basis of the existing receipts and their date may not be older than that of the decision to grant the aid. Below is a list of projects regarded as having been initiated: New construction projects when laying a concrete foundation has begun or the related final contract has been signed Renovations when the related work has begun or a work contract has been concluded Machinery and equipment purchases when the order or purchase agreement has been made or part of the purchase price has been paid. PROJECTS ELIGIBLE FOR INVESTMENT AID Dairy cattle and beef cattle houses Aid is granted for the construction, extension and renovation of dairy cattle houses. It will be calculated based on the eligible costs confirmed by the ministry if they are lower than the costs based on the cost estimate. For example, the standard costs of a milking station are calculated according to the conventional milking station even if a milking robot were bought in the cowhouse. The cost estimate may also include a separate mash cart or another fodder distributor, if no fixed feeding system is built in the house. Mini loaders or tractors are not accepted. In addition to domestic animal houses, manure storages, feed warehouses and exercise areas are eligible for aid according to the aid rates shown below.
8 AB zone young C zone young Piggeries Pig farming construction aid can be granted for construction, extension and renovation. In addition to pig houses, feed warehouses and manure storages are eligible for aid. Aid can also be granted for building new gas-tight grain silos. Applications are also accepted for financing the alteration of piggeries related to animal welfare (see animal welfare projects). Investment aid accounts for a maximum of the cost estimate based on the below percentages or of the eligible costs. Aid out of costs (excl. VAT): young Meat poultry farming Construction aid can be granted for the construction, extension and renovation of broiler chicken and turkey houses. Manure storages and feed warehouses are also eligible for financial aid. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below. Aid out of costs (excl. VAT):
9 - young Goats and lambs Aid can be granted for building, extending and renovating facilities in goat and lamb husbandry. The cost estimate may also include a separate mash cart or another fodder distributor, if no fixed feeding system is built in the house. The same aid percentages also apply to finance the required manure storages and feed warehouses. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below. AB zone young C zone young Equine husbandry Equine husbandry investment aid is granted only for building, extending and renovating buildings related to horse breeding. Financial aid for services related to horses can be applied for in the form of small business aid. Such services include riding, argitourism and trotting training. In addition to horse stables, aid can be granted for building a manure storage, feed warehouse and exercise area. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below Fur farming In fur farming, aid can be granted for investments in building shadow houses, uninsulated animal sheds, processing facilities, manure storages and production warehouses as well as for enclosing the farm with a fence. Fur farms are also eligible for energy production subsidy and aid related to the environment and animal welfare. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below.
10 Driers Aid can be granted for building, extending and renovating grain and hay dry-houses. Purchase of mobile dryers is also eligible for aid. Aid is granted for the costs of the dryer's heating element on the terms of the heating element investment. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below. *) *) Aid can be granted with a 5 percentage point increase if the dry-house is used to dry grain or hay of two or more farms.. Production warehouse Financial aid can be granted for investment in building a produce, input or supply warehouse necessary in agricultural production. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below Heating plant/energy production Energy production is eligible for aid to the extent the energy generated is used in agricultural production. The heating plan must use a renewable source of energy. It may also be peat if heating can also be generated through a renewable source of energy. If the main purpose is to generate power from biomass, aid can be granted if heat energy is used at least 10 per cent of the total energy generation. Aid granted is based on the cost estimate and eligible costs as shown below.
11 Machine storages Aid can be granted for building, extending and renovating a storage building intended for agricultural machinery subsidy Underdrainage Underdrainage is eligible for aid. An underdrainage plan must include at least a plan map, plan description, work description and cost estimate. Building a small pumping plant or piping main drainage canals is not eligible for aid The amount of aid can be increased by 5 percentage points if controlled underdrainage is involved. Harvesters Purchase of harvesters is eligible for aid. However, aid can be granted only for the joint purchase of a sugar beet and potato harvester Working environment, environmental projects, animal welfare and production hygiene Aid can be granted for construction as well as the purchase of a machine or equipment if the purpose is to improve
12 the working conditions of a person working in an agricultural production building production hygiene of a farm business animal welfare the condition of the environment. If the purpose is to purchase machinery or equipment that makes the job easier, tractors and mini loaders do not fall within the scope of aid. Measures to improve the condition of the environment may involve, say, building, extending and renovating manure storages, liquid manure tanks etc Greenhouse vegetable production Aid can be granted for building, extending and renovating greenhouses and for building facilities needed in production. Purchase of a tunnel needed in the production of garden plants farmed for food production is also eligible for aid. A project related to the heating plant is financed on the terms of the energy production project. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below. AB zone - young Honey bee husbandry In honey bee husbandry, aid can be granted for a building investment and the purchase of machinery and equipment, such as beekeeping supplies, processing facilities and storages and the purchase of honey extractors
13 Preparing farm products for sale Aid can be granted for preparing farm products for sale in case related investment applies to erecting buildings or structures and purchasing machinery and equipment. This activity must mainly make use of a farm's raw materials. Products must be prepared for sale by retailers or processing firms. They must fulfil the criteria for a farm product after processing too. However, aid is not granted for egg packing plants and the preparation of reindeer meat for sale. Aid granted is based on the cost estimate and eligible costs applying the percentages shown below Residential buildings Building, extending and renovating a residential farm building are eligible for applying for an interest-subsidy loan. The maximum loan amount accounts for 70 per cent of the eligible costs and the interest subsidy granted for the loan accounts for a maximum of 15 per cent. The residential building may be occupied by the family itself, parents who have left the farm, future successors or farm employees. The eligible costs of the residential building are calculated based on the unit costs specified by the Ministry of Agriculture and Forestry. The floor area of a new residential building and a building to be extended is a maximum of 120 square metres but the floor area to be built may be larger. If the household comprises more than six members, the floor area eligible for aid can be increased by ten square metres per person added. In renovation, the floor area eligible for aid may not exceed 180 square metres. Filling in a business plan is not required for a farm. FORMS OF AID subsidy loan The interest subsidy loan reference interest rate and markup as well as the loan term are agreed with the bank in the same way as for the terms and conditions of the loans subject to standard terms. The government pays a maximum of three percentage point interest subsidy on the loan. The borrower, however, always pays interest of at least one per cent. The interest rate for the interest subsidy loan can also be agreed to a fixed one for specified period. The markup can also be changed based on an agreement between the borrower and the bank during the loan term.
14 The loan term may be a maximum of 25 years. It can be agreed on a case-by-case basis. subsidy granted for the loan is not necessarily enough for the entire loan term. After the subsidy has been used up, the borrower will pay interest on the loan based on the loan's total interest rate. The interest subsidy loan is granted from the bank's funds and requires collateral to be obtained based on the normal banking practice. A government guarantee may also be applied for the loan. Government guarantee A government guarantee can applied for the interest subsidy loan or a bank loan governed by standard terms and conditions, if collateral securities are otherwise insufficient. Receiving the guarantee is governed by the same terms as granting investment aid. Guarantee can be granted for construction investments in dairy cattle and beef cattle husbandry, pig farming, lamb and goat husbandry, meat poultry farming, equine husbandry and greenhouse vegetable production as well as the purchase of a plant tunnel and fur farming investments. The guarantee is subject to charge: it accounts for 0.75 per cent of the loan, or no more than 200 euros, and thereafter 0.75 per cent of the remaining principal on a half-year basis. Aid included in the guarantee, usually less than 1 per cent of the costs, is deducted chiefly from the amount of the loan's interest subsidy. Hire purchase and lease as part of finance Hire purchase can also be used to finance project costs. For example, machine purchases for a building project can be financed this way instead of a standard bank loan. Investment aid is calculated based on the eligible costs, irrespective of how the project is financed. At the time of aid drawdown, receipts of actual costs are needed on the basis of which the ELY centre will pay aid into the account of the beneficiary and give permission to drawdown the interest subsidy loan. A hire purchase agreement can be accepted as the actual cost of the project. Hire purchase requires that: the financing agreement oblige the payment of the cost to the finance company the finance company has made the payment to the seller the property has been delivered to the beneficiary the beneficiary can perform depreciation and VAT deduction. AID DRAWDOWN The construction work has a completion time of two years. During that time, the work must at least begin and, if needed, file an application for extension with the ELY centre. Such an extension can be applied for one year at a time and no more than for two years. A loan and aid granted for construction and other work are drawn down in five instalments, of which the first and the last one account for a minimum of 20 per cent of the loan.
15 Aid is drawn down based on the receipts generated. The final one per cent drawdown indicates that the project has been completed. The aid beneficiary must provide the ELY centre with documents which is in charge of the payment of the aid and gives permission to draw down the interest subsidy loan. The completion time for movable property purchase and underdrainage is two years. It is possible to grant a period of extension in the same way as for construction. The first instalment of the aid and interest subsidy loan granted for projects must be drawn down within the period of completion. The second instalment is available for drawdown no later than 5 months of the date of project completion. OP COOPERATIVE BANK AS HELPING HAND FOR INVESTORS It is advisable to start planning an investment by negotiating with the bank to put project financing in order. The project usually always needs finance provided by the bank, and the bank's loan promise must also be appended to the interest subsidy loan application. The bank also assists in filing an investment aid application and mapping out various sources of finance. It is advisable to plan financing early enough because a bank's financing decision, especially that on major projects, requires some preparation. At the same time, this involves collateral arrangements and analysing other service needs related to the project, such as payment transactions and insurance.
Netherlands. May 2018 Statistical Factsheet
May 2018 Statistical Factsheet Netherlands CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationItaly. May 2018 Statistical Factsheet
May 2018 Statistical Factsheet Italy CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14 15-16
More informationAustria. May 2018 Statistical Factsheet
May 2018 Statistical Factsheet Austria CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationEstonia. May 2018 Statistical Factsheet
May 2018 Statistical Factsheet Estonia CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationFrance. May 2018 Statistical Factsheet
May 2018 Statistical Factsheet France CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationStatistical Factsheet. France CONTENTS. Main figures - Year 2016
June 2017 Statistical Factsheet France CONTENTS Main figures 2016 1. KEY DATA 2. POPULATION & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMIC ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationStatistical Factsheet. Belgium CONTENTS. Main figures - Year 2016
June 2017 Statistical Factsheet Belgium CONTENTS Main figures 2016 1. KEY DATA 2. POPULATION & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMIC ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationStatistical Factsheet. Italy CONTENTS. Main figures - Year 2016
June 2017 Statistical Factsheet Italy CONTENTS Main figures 2016 1. KEY DATA 2. POPULATION & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMIC ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationStatistical Factsheet. Lithuania CONTENTS. Main figures - Year 2016
June 2017 Statistical Factsheet Lithuania CONTENTS Main figures 2016 1. KEY DATA 2. POPULATION & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMIC ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12
More informationPrepare, print, and e-file your federal tax return for free!
Prepare, print, and e-file your federal tax return for free! www.freetaxusa.com SCHEDULE F (Form 1040) Department of the Treasury Internal Revenue Service (99) Name of proprietor Profit or Loss From Farming
More informationGreece. Sources: European Commission, Eurostat, and Directorate General for Economic and Financial Affairs. Updated: M ay 2018
May 2018 Statistical Factsheet Greece CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationDenmark. Sources: European Commission, Eurostat, and Directorate General for Economic and Financial Affairs. Updated: M ay 2018
May 2018 Statistical Factsheet Denmark CONTENTS Main figures 1. KEY DATA 2. POPULATI ON & ECONOMY 3. FINANCIAL ASPECTS 4. ECONOMI C ACCOUNTS 5. AGRICULTURAL TRADE 6. FARM STRUCTURE 1 2 3 4-5 6-12 13-14
More informationL AGENT OU L AGENTE DOIT REMETTRE DEUX COPIES DE CE FORMULAIRE À LA PERSONNE REQUÉRANTE. Assessment of farm operations
L AGENT OU L AGENTE DOIT REMETTRE DEUX COPIES DE CE FORMULAIRE À LA PERSONNE REQUÉRANTE. Assessment of farm operations File number INTRODUCTION The form Assessment of farm operations is designed to help
More informationTaxation Issues for Milk Production Partnerships
Taxation Issues for Milk Production Partnerships CONTENTS Chapter 1 Introduction 2 Chapter 2 How are partners taxed 3 Chapter 3 Basis of Tax Assessments 4 Chapter 4 Farming Profits/Losses 7 Chapter 5 What
More informationA. The confined feeding of animals for foods, fur, or pleasure purposes on lots, pens, ponds, sheds, or buildings where:
216 CONFINED FEEDING / INTENSIVE LIVESTOCK Definitions and Regulations Article 2 Sections 216.2(2) & 216.3(2) amended 11/24/2014 Ordinance # 2014-07 216 CONFINED FEEDING / INTENSIVE LIVESTOCK DEFINITIONS
More informationClick to edit Master title style. Credit Analysis. Assessing the Risk Profile of a. Pork Production Company
Credit Analysis Assessing the Risk Profile of a Pork Production Company By: Lee Fuchs FCS Financial 2009 Pork Management Conference May 2009 * * 1 ACB Farm Credit System Structure Farm Credit System Insurance
More informationCertified Public Accountants
James A. Beal IV, CPA, CFP Debra C. Yonz, CPA James S. Rivers III, CPA, CFP Larry G. Taylor, CPA Certified Public Accountants byrt@byrt.com 1 BYRT Way 722 S. Main Street 105 East Dame Avenue 102 Lee Avenue
More informationStatement of Farming Activities
Statement of Farming Activities Use this form to calculate your self-employment farming income. For each farming business, fill in a separate Form T0. Fill in this form and send it with your income tax
More informationFAQs RELATED TO EXPRESSION OF INTEREST FOR APPLICATION UNDER SCHEME FOR CREATION OF BACKWARD AND FORWARD LINKAGES
FAQs RELATED TO EXPRESSION OF INTEREST FOR APPLICATION UNDER SCHEME FOR CREATION OF BACKWARD AND FORWARD LINKAGES Queries raised/clarifications sought during the Pre-Bid Meeting held on 08.09.2017 at 11:00
More informationSTATE OF NEW YORK DEPARTMENT OF LABOR
STATE OF NEW YORK DEPARTMENT OF LABOR Minimum Wage Order for Farm Workers Including Occupations in Agriculture Particularly Hazardous for the Employment of Children Below the Age of 16 Part 190 of Title
More informationFARM COMBINED QUOTE REQUEST FORM
FARM COMBINED QUOTE REQUEST FORM Renewal Date DD/MM/YYYY Deadline DD/MM/YYYY Present Insurer Target Premium Broker/Contact/E-mail/Fax Full Name of Proposer, including forenames Premises 1 Premises 2 Postcode
More informationMilkCoin. milkcoin.io
Investments in Agricultural Development Project in the Voronezh Region in Russia (vertically integrated milk production complex for 2400 dairy cows/cultivated areas of 3500 hectares of land) MilkCoin.
More informationStatement of Farming Activities
Statement of Farming Activities Use this form to calculate your self-employment farming income. For each farming business, fill in a separate Form T0. Fill in this form and send it with your income tax
More informationFarmers and the taxation of certain farm payments. Part
Farmers and the taxation of certain farm payments Part 23-01-10 All Single Payment Scheme entitlements held by farmers expired on 31 December 2014. Under the revised Common Agricultural Policy 2014 2020,
More informationThe Agricultural Extension Service maintains a county farm agent in each of North Carolina s 100 counties and a home agent in 94 counties. They are as
4 meal JAN UARY, 1943 WAR SERIES EXTENSION BULLETIN, \/ HE - FARMER S INCOME TAX 1- NORTH CAROLINA STATE COLLEGE OF AGRICULTURE AND ENGINEERING OF THE UNIVERSITY OF NORTH CAROLINA AND U. 5. DEPARTMENT
More informationANNEX CAP evolution and introduction of direct payments
ANNEX 2 REPORT ON THE DISTRIBUTION OF DIRECT AIDS TO THE PRODUCERS (FINANCIAL YEAR 2005) 1. FOREWORD The Commission regularly publishes the breakdown of direct payments by Member State and size of payment.
More information3. In certain circumstances, intervention purchases or private storage aid may operate to remove surplus production from the market.
CAP SUBSIDY PAYMENTS This note summarises the general background to the information on CAP subsidy payments being released on 22 March 2005 and, in particular, the reasons for interpreting this material
More informationLoans for rural development , Estonia. Case Study. - EAFRD - EUR 36 million - Rural enterprise support - Estonia
- EAFRD - EUR 36 million - Rural enterprise support - Estonia Loans for rural development 2014-2020, Estonia... supporting rural growth and investment through financial instruments... DISCLAIMER This document
More informationANNEXURE-I QUESTIONNAIRE FOR FARMERS
ANNEXURE-I QUESTIONNAIRE FOR FARMERS 1. Identification (i) State (ii) Distt. (iii) Tehsil (iv) Village (v) Block (vi) Name of the Head of Family (vii) Respondent 2. Household Composition S.No. Name Relationship
More informationCOMMISSION REGULATION (EC)
2.12.2009 Official Journal of the European Union L 316/1 I (Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory) REGULATIONS COMMISSION REGULATION (EC) No 1120/2009 of 29 October
More informationFarm Storage Facility Loans
Farm Storage Facility Loans 1 Farm Storage Facility Loan Program Purpose The FSFL program provides low interest financing for producers to acquire, build, or upgrade permanent or portable, new or used:
More information( ) Page: 1/28 ACCESSION OF KAZAKHSTAN DOMESTIC SUPPORT AND EXPORT SUBSIDIES IN THE AGRICULTURAL SECTOR. Revision
RESTRICTED 2 November 2014 (14-6360) Page: 1/28 Working Party on the Accession of Kazakhstan Original: English ACCESSION OF KAZAKHSTAN DOMESTIC SUPPORT AND EXPORT SUBSIDIES IN THE AGRICULTURAL SECTOR Revision
More informationMAREK ZAGÓRSKI Madrid, 15 November 2006 Secretary of State Ministry of Agriculture and Rural Development Poland
MAREK ZAGÓRSKI Madrid, 15 November 2006 Secretary of State Ministry of Agriculture and Rural Development Poland DEVELOPMENT OF INSURANCE AGAINST FORCE MAJEURE INCIDENTS IN AGRICULTURE IN POLAND (Elements
More informationTax Considerations of Farm Transfers (Revised 26 February 2009)
Tax Considerations of Farm Transfers (Revised 26 February 2009) Introduction There are alternative methods of transferring farm assets from one generation to the next. The most common methods are by sale,
More informationYou need a Personal Public Service Number (PPS No.) before you apply. Please tear off this page and use as a guide to filling in this form.
Application form for Farm Assist Social Welfare Services FARM 1 Data Classification R You need a Personal Public Service Number (PPS.) before you apply. How to complete this application form. Please tear
More informationYouth Farm Safety Education and Certification Program
TITLE 29 PART 570 SUBPART E-1 OF THE CODE OF FEDERAL REGULATIONS OCCUPATIONS IN AGRICULTURE PARTICULARLY HAZARDOUS FOR THE EMPLOYMENT OF CHILDREN BELOW THE AGE OF 16 [This publication conforms to the Code
More informationAgricultural Producers Support Act
Agricultural Producers Support Act Promulgated, State Gazette No. 58/22.05.1998, amended and supplemented, SG No. 79/10.07.1998, amended, SG No. 153/23.12.1998, effective 1.01.1999, SG No. 12/12.02.1999,
More informationSustainability and competition in agri-food
Sustainability and competition in agri-food Pricing, competition law and transparency Frank Bunte Contents Reasons for study Context Price transparency Evaluation framework Reason for the study Ministry
More information2017 Farm Tax Worksheet For Clients of Erpelding, Voigt & Co., L.L.P.
2017 Farm Tax Worksheet For Clients of Erpelding, Voigt & Co., L.L.P. INCOME WORKSHEET SALES/COSTS OF LIVESTOCK PURCHASED FOR RESALE: Sold Proceeds Bought Cost Net Calves/fat cattle $ $ $ Calves/fat cattle
More informationStatement of Farming Activities
Statement of Farming Activities For more information on how to fill in this form, see Guide T00, Farming and Fishing Income. Identification Your name Your social insurance Farm name Business Farm address
More informationSummary of findings of M6.1 questionnaire 1. Annex 1 M6.1 Business start-up aid for young farmers Main findings from questionnaires.
Summary of findings of M6.1 questionnaire 1 Annex 1 M6.1 Business start-up aid for young farmers Main findings from questionnaires. Summary of findings of M6.1 questionnaire 2 Table of Contents Introduction...
More information1. Findings: Regions.
1. Findings: Regions. 1.1. Central The following report presents the results of the Rural Industries Job and Skill Research for Central. Results are also provided for the top two industries in the region;
More informationThe First Case of FTA Compensation for Income Loss on Food Crops in Korea
The First Case of FTA Compensation for Income Loss on Food Crops in Korea Sung-Jae Chun Public-Service Advocate of Korea FTA compensation for income loss will be given to sorghum, potato, sweet potato,
More informationUtilizing a Farmowners Insurance Policy to Manage Risks to Farm Property
Utilizing a Farmowners Insurance Policy to Manage Risks to Farm Property The risks faced by agricultural producers are numerous and varied. There are many exposures faced by farms, from liability issues,
More informationThe Brethren Mutual Insurance Company 149 North Edgewood Drive, Hagerstown, Maryland Telephone: (800) Fax: (301)
The Brethren Mutual Insurance Company 149 North Edgewood Drive, Hagerstown, Maryland 21740-6599 Telephone: (800) 621-4264 Fax: (301) 733-1794 FARM APPLICATION NAMED INSURED AND MAILING ADDRESS: PRODUCER:
More informationANNEX CAP evolution and introduction of direct payments
ANNEX 2 REPORT ON THE DISTRIBUTION OF DIRECT AIDS TO THE PRODUCERS (FINANCIAL YEAR 2004) 1. FOREWORD The Commission regularly publishes the breakdown of direct payments by Member State and size of payment.
More informationROLAND & DIELEMAN 2018 TAX WORKSHEET
ROLAND & DIELEMAN 2018 TAX WORKSHEET FARM 808 4 TH Ave. Grinnell, IA 50112 (641) 236-6558 126 West 3 rd Street Tama, IA 52339 (641) 484-2970 (Grinnell) (641) 484-5622 (Mon./Sat.) 612 4 th St. Sully, IA
More informationLivestock Forage Disaster Program
CAUTION: These materials are for general informational purposes only. To learn the current details about any certain point and how it may relate to your situation, refer to the applicable statute, regulations,
More informationAt IBISWorld, we know that industry intelligence is more than assembling facts: It's combining data and insight to answer the questions that
At IBISWorld, we know that industry intelligence is more than assembling facts: It's combining data and insight to answer the questions that successful businesses ask IBISWorld Australia Business Environment
More informationREPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL. on EAGF expenditure. Early Warning System No 4-6/2018
EUROPEAN COMMISSION Brussels, 19.7.2018 COM(2018) 554 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on EAGF expenditure Early Warning System No 4-6/2018 EN EN REPORT FROM
More informationInternational Monetary Fund Washington, D.C.
2004 International Monetary Fund May 2004 IMF Country Report No. 04/140 January 29, 2001 January 29, 2001 January 29, 2001 January 29, 2001 January 29, 2001 Republic of Belarus: Statistical Appendix This
More informationBalance Sheets- step one for your 2016 farm analysis
1 of 12 Name Address Phone Email Balance Sheets- step one for your 2016 farm analysis The farm s balance sheet is a snapshot, on one day in time, of what the farm business owns, (its assets), and what
More informationBalance Sheets- step one for your 2018 farm analysis
Page 1 of 21 Name Address Phone Email Balance Sheets- step one for your 2018 farm analysis The farm s balance sheet is a snapshot, on one day in time, of what the farm business owns, (its assets), and
More informationCHAPTER 3 FARM INCOME
MANAGING THE TIMING OF INCOME AND DEDUCTIONS CHAPTER 3 SYNPOSIS (click on section title to go directly there) Introduction... 3.2 Defining Farm and Farming... 3.2 Definition of Farm... 3.2 Definition of
More informationGarden State FFA Degree Handbook
Garden State FFA Degree Handbook For Use Beginning 2003-04 Developed by the New Jersey Office of Agricultural Education Information taken from National FFA Organization American FFA Degree Handbook Table
More informationHOW CAN WE HELP YOU TODAY?
Nebraska USDA Farm Service Agency HOW CAN WE HELP YOU TODAY? USDA FARM LOAN PROGRAMS AND PROCESS DENISE M. LICKTEIG, FARM LOAN MANAGER NEMAHA COUNTY FARM SERVICE AGENCY WHO IS THE NEBRASKA FSA? 1 WE HAVE
More informationSCHEME FOR NATURALISATION OF INVESTORS IN CYPRUS BY EXCEPTION on the basis of subsection (2) of section 111A of the Civil Registry Laws of
SCHEME FOR NATURALISATION OF INVESTORS IN CYPRUS BY EXCEPTION on the basis of subsection (2) of section 111A of the Civil Registry Laws of 2002-2015 One of the main objectives of the economic policy of
More informationFinland. Tax Obstacles Concerning the Transfer of Non-Incorporated Businesses from One Generation to Another
Tax Obstacles Concerning the Transfer of Non-Incorporated Businesses from One Generation to Another Finland Author: Mr. Kari Alhola Director, Business Administration and Economics Haaga Institute Polytechnic
More informationForFarmers: Solid growth of Total Feed volume and operating profit Earnings per share increase of 5.3% and dividend per share by 32.
Press release Lochem, 22 th March 2016 ForFarmers: Solid growth of Total Feed volume and operating profit Earnings per share increase of 5.3% and dividend per share by 32.2% Highlights 2015: Total Feed
More informationNebraska FSA: Program Opportunities for All Farm Sizes and Types
Nebraska USDA Farm Service Agency Nebraska FSA: Program Opportunities for All Farm Sizes and Types Presenter: Lisa Liska, Farm Loan Manager at Lincoln-Logan- McPherson County FSA Who Is Nebraska FSA? We
More informationTIB Appendices. Volume Four, No. 7 March Appendix A: Livestock Valuation...2. Determination 5B: Mandatory Conversion Convertible Notes...
TIB Appendices Volume Four, No. 7 March 1993 Contents Appendix A: Livestock Valuation...2 Appendix B: Accrual Determinations Determination 5B: Mandatory Conversion Convertible Notes... 23 Determination
More informationFARM AND RANCH OWNERS PDQ APPLICATION
FARM AND RANCH OWNERS PDQ APPLICATION Date: Agency: Status: Quote Renewal (circle one) Expiring Policy Number: Effective Dates: to Loc Street, City, County, State, Zip ( If preferred just attach location
More informationStanding Rock Indian Reservation Agricultural Statistics 2002 Census of Agriculture
Standing Rock Indian Reservation Agricultural Statistics 2002 Census of Agriculture Farms Operated by All Farms American Indians Farms Farms: (number) 358 63 Land in farms (acres) 1,686,593 392,239 Average
More informationOREGON MUTUAL INSURANCE COMPANY COMMERCIAL LINES MANUAL DIVISION FOUR FARM RATES
36. FARM PROPERTY COVERAGE - BASE PREMIUM COMPUTATION FARM COMBINATION COVERAGE OWNERS POLICY C. Dwellings, Other Private Structures Appurtenant to Dwellings, Household Personal Property and Loss of Use
More informationTAX REPORTING AND PAYMENT
CHAPTER 13 SYNPOSIS (click on section title to go directly there) Introduction... 13.2 Filing Requirements for Individual Income Tax Returns... 13.2 Filing Threshold... 13.2 Due Dates... 13.3 Penalties...
More informationQuickBooks Preferences & Lists (Module #2) Lara L. Worden Area Agriculture Agent
QuickBooks Preferences & Lists (Module #2) Lara L. Worden Area Agriculture Agent Navigating QuickBooks Menu Bar Customize Icon Bar Navigation Bar Icon Bar Centers The Ground Rules QuickBooks menu commands
More informationOREGON MUTUAL INSURANCE COMPANY COMMERCIAL LINES MANUAL DIVISION FOUR FARM RATES
36. FARM PROPERTY COVERAGE BASE PREMIUM COMPUTATION FARM COMBINATION COVERAGE OWNERS POLICY C. Dwellings, Other Private Structures Appurtenant to Dwellings, Household Personal Property and Loss of Use
More informationRosebud Indian Reservation Agricultural Statistics 2002 Census of Agriculture
Rosebud Indian Reservation Agricultural Statistics 2002 Census of Agriculture Farms Operated by All Farms American Indians Farms Farms: (number) 349 103 Land in farms (acres) 1,367,027 516,793 Average
More informationChatham Mills Farmers Market
Chatham Mills Farmers Market 2015 Market Rules and Regulations 1. Members must reside and produce the items they sell within a 100 mile radius of Pittsboro, NC (see #17p for exemption). 2. Members must
More informationMOBILE HOME. Policy Fee: $50 BMIC (09-15) 1 MOBILE HOME
MOBILE HOME SECTION PAGE QUALIFICATIONS...2 OWNER OCCUPIED RATES...4 RENTAL OR SEASONAL...5 MISCELLANEOUS COVERAGES...6 FARM PERSONAL PROPERTY COVERAGES...6-7 BARNS/OUTBUILDINGS...8 Policy Fee: $50 BMIC
More informationAgri Lending Application Form
Agri Lending Application Form How to complete the form 1 Please use a BLACK pen 2 Mark boxes like this If you make a mistake, do this and mark the correct box 3 Please use BLOCK CAPITAL LETTERS and leave
More informationThe Farm Credit System is a nationwide network of lending cooperatives that serve rural America
The Farm Credit System is a nationwide network of lending cooperatives that serve rural America Farm Credit of the Virginias Mission: to provide a reliable source of credit for American Agriculture by
More informationNEW JERSEY JUNIOR BREEDER PROGRAM
NEW JERSEY JUNIOR BREEDER PROGRAM A financial loan program of the New Jersey Department of Agriculture NEW JERSEY DEPARTMENT OF AGRICULTURE PO Box 330 Trenton, NJ 08625 (609) 984-4389 Phone (609) 984-8265
More informationResource Guide for Direct-to-Consumer Sales and Agritourism Operations
Resource Guide for Direct-to-Consumer Sales and Agritourism Operations Sales & Property Taxes August 2016 Endorsed by: Georgia Farm Bureau Georgia Agritourism Association Georgia Department of Agriculture
More informationTHIS DOCUMENT IS FOR REFERENCE PURPOSES ONLY PLEASE COMPLETE AGENT CENTER APPLICATION TO SUBMIT
THIS DOCUMENT IS FOR REFERENCE PURPOSES ONLY PLEASE COMPLETE AGENT CENTER APPLICATION TO SUBMIT ** The Agent Center application requires further detail for any answers marked YES. ** AgriChoice Insurance
More informationOHIO STATE UNIVERSITY EXTENSION. OSU EXTENSION TAXATION PROGRAM January 2014
OHIO STATE UNIVERSITY EXTENSION Tax Bulletin OSU EXTENSION TAXATION PROGRAM January 2014 FUEL TAX CREDITS AND REFUNDS FOR FARMERS INTRODUCTION Farming can be a fuel- intensive business. Both the federal
More informationNOTES ON METHODOLOGY AND REVISIONS IN THE ESTIMATES
NOTES ON METHODOLOGY AND REVISIONS IN THE ESTIMATES The new series on National Accounts Statistics was introduced through a Press Release on January 30, 2015 with base year 2011-12 in place of previous
More informationChange Limits and/or Deductibles for Property Coverages Found in Form AG 0100
PRODUCER: APPLICANT: I. PROPERTY, CRIME & INLAND MARINE Change Limits and/or Deductibles for Property Coverages Found in Form AG 0100 Standard Deductible is $1,000. Other options include: $2,500, $5,000,
More informationCattle Enterprise Tax and Financial Management
Cattle Enterprise Tax and Financial Management T. Bryant, CPA 1 1 Senior Tax Partner, Beasley, Bryant & Company, CPA s, P.A. Owner/Operator, Overkill Hill Farms, LLC I. Current tax situation for farmers
More informationReport on Stock Farms and Stables
Workers Compensation Insurance Rating Bureau of California Workers Compensation Insurance Rating Bureau of California Report on Stock Farms and Stables Excerpt from the WCIRB Classification and Rating
More informationGUIDELINES FOR CONDUCTING A PROVINCIAL PUBLIC EXPENDITURE REVIEW (PPER) OF THE AGRICULTURE SECTOR
Socialist Republic of Vietnam MINISTRY OF FINANCE VIE/96/028: Public Expenditure Review Phase GUIDELINES FOR CONDUCTING A PROVINCIAL PUBLIC EPENDITURE REVIEW (PPER) OF THE AGRICULTURE SECTOR DECEMBER 2001
More informationCYPRUS INVESTMENT PROGRAMME
CYPRUS INVESTMENT PROGRAMME on the basis of subsection (2) of section 111A of the Civil Registry Laws of 2002-2017 One of the main objectives of the economic policy of the Republic of Cyprus is to further
More informationSuppose a farmer is eligible what triggers a corn PLC Payment? Suppose a farmer is eligible what triggers a corn County ARC Payment?
AAE 320 Fall 2015 Final Exam Name: 1) (20 pts. total, 2 pts. each) True or False? Mark your answer. a) T F Wisconsin s dairy industry maybe important in the U.S., but production in New York far exceeds
More informationNational Bureau of Statistics Ministry of Finance Dar-es-Salaam
THE UNITED REPUBLIC OF TANZANIA National Bureau of Statistics Ministry of Finance Dar-es-Salaam October, 2013 PREFACE The publication National Accounts of Tanzania Mainland 2001-2012 is the fifth in the
More informationMulti-regional Guarantee Platform in Italy
Multi-regional Guarantee Platform in Italy Mr Valtiero Mazzotti, Director General Directorate for Agriculture, Hunting and Fisheries, Emilia-Romagna Region, Italy 1 EAFRD financial instruments in Emilia
More information1. (1) In this Act, save where the context otherwise requires
VALUE-ADDED TAX ACT 1972 VALUE-ADDED TAX ACT 1972 - LONG TITLE AN ACT TO CHARGE AND IMPOSE CERTAIN DUTIES OF INLAND REVENUE (INCLUDING EXCISE), TO AMEND THE LAW RELATING TO INLAND REVENUE (INCLUDING EXCISE)
More information2010 No. 167 AGRICULTURE, ENGLAND. The Hill Farm Allowance Regulations 2010
STATUTORY INSTRUMENTS 2010 No. 167 AGRICULTURE, ENGLAND The Hill Farm Allowance Regulations 2010 Made - - - - 29th January 2010 Laid before Parliament 2nd February 2010 Coming into force - - 24th February
More informationFINANCIAL ENGINEERING SCHEMES IN ROMANIA. Belgrade, East Agri meeting, June 19 th, 2014
FINANCIAL ENGINEERING SCHEMES IN ROMANIA Belgrade, East Agri meeting, June 19 th, 2014 Common issues Banks Reluctance in lending loans for agriculture Low average loan size for agriculture per borrower
More informationAGRICULTURE PROPERTY SECTION SCHEDULED AND UNSCHEDULED FARM PERSONAL PROPERTY CARRIER
AGENCY AGRICULTURE PROPERTY SECTION SCHEDULED AND UNSCHEDULED FARM PERSONAL PROPERTY CARRIER DATE (MM/DD/YYYY) NAIC CODE POLICY NUMBER NAMED INSURED(S) ACCOUNT NUMBER GENERAL INFORMATION 1. IS ANY PROPERTY
More informationRavenswood farmers market
Ravenswood farmers market VENDOR SIGN UP Welcome to the new Ravenswood Farmers Market! Please fill out the information below and return it with your application. Since this is our first year we will not
More informationSuppose a farmer is eligible what triggers a corn PLC Payment? Suppose a farmer is eligible what triggers a corn County ARC Payment?
AAE 320 Fall 2016 Final Exam Name: 1) (20 pts. total, 2 pts. each) True or False? Mark your answer. a) T F Wisconsin is the world s largest cranberry production region, producing almost half of global
More informationFIRST REGULAR SESSION SENATE BILL NO TH GENERAL ASSEMBLY INTRODUCED BY SENATOR HOLSMAN.
FIRST REGULAR SESSION SENATE BILL NO. 228 97TH GENERAL ASSEMBLY INTRODUCED BY SENATOR HOLSMAN. Read 1st time January 29, 2013, and ordered printed. TERRY L. SPIELER, Secretary. 0738S.02I AN ACT To amend
More informationAgricultural Fund. Fund Statements November 2013
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp Agricultural Fund Fund
More informationPLANNING FOR YOUR AGRIPRENEURSHIP BUSINESS
PLANNING FOR YOUR AGRIPRENEURSHIP BUSINESS 1 Creating a basic business plan: Understanding your financials Introduction: Welcome to How to Write Your Business Plan 101! As agricultural entrepreneurs, or
More informationUSING THE SPREADSHEET VERSION OF THE NCSU BEEF BUDGETS
USING THE SPREADSHEET VERSION OF THE NCSU BEEF BUDGETS Sections Introduction Costs and Returns Modifying the Budgets Resources Introduction There are six beef enterprise budgets: Cow-calf Beef Wintering
More informationAGRICULTURAL FUND. State of Minnesota Department of Agriculture Fund Statement February Forecast 2009 With Proposed Changes
This document is made available electronically by the Minnesota Legislative Reference Library as part of an ongoing digital archiving project. http://www.leg.state.mn.us/lrl/lrl.asp 09-0426 State of Minnesota
More informationIssue No 116 Federal Budget Edition May 2015
Articles supplied by SBS Advisory Pty Ltd darryl@sbsadvisory.com.au INDEX The Federal Budget 2015 Issues For SME Operators... 1 Economic Outlook... 1 Fiscal Outlook... 1 Changes To Small Businesses...
More informationAGRIBUSINESS SERVICES
AGRIBUSINESS SERVICES STEPS FOR DOWNLOADING BANTERRA S APP Agriculture is the cornerstone of Banterra s business, and has been throughout our more than 40-year history. Our experience in agribusiness is
More informationINTRODUCTION. While significant attention has recently been focused on production contracts with large,
June 2009 FARM LEGAL SERIES Agricultural Production Contracts Phillip L. Kunkel, Jeffrey A. Peterson, Jessica A. Mitchell Copyright 2009 Regents of the University of Minnesota. All rights reserved. INTRODUCTION
More informationT R A N S L A T I O N
REPUBLIC OF PANAMA EXECUTIVE DECREE 29 dated 8 August 1996 Whereby Law 4 dated 17 May 1994, which establishes the Preferential Interest Rate Regime for the agriculture sector, is regulated pursuant to
More information