8. 7. 87 Official Journal of the European Communities No L 188/1 (Acts whose publication is obligatory) COMMISSION REGULATION (EEC) No 1986/87 of 7 July 1987 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 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 3768/85 (%), and in particular Article 7 thereof, Whereas Commission Regulation (EEC) No 2237/77 (3), as last amended by Regulation (EEC) No 3123/85 (%), lays down the contents of the farm return to be used; Whereas the type of data collected with the aid of the farm return must be adjusted to take better account of the characteristics of agriculture in the new Member States and of experience gained in the use of the return since it was introduced ; Whereas changes in the actual structure of the farm return should be avoided ; 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 specified in the farm return, as laid down in Annex I, and the definitions and instruc- tions relating thereto, as laid down in Annex II to Regula- tion (EEC) No 2237/77, are hereby amended in accordance with the Annex to this Regulation. Article 2 This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities. It shall apply with effect from the 1986 accounting year. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 7 July 1987. () OJ No 109, 23. 6. 1965, p. 1859/65. % O No L 362, 31. 12. 1985, p. 8. () OJ No L 263, 17. 10. 1977, p. 1. () O] No L 297, 9. 11. 1985, p. 14. For the Commission \ Frans ANDRIESSEN Vice-President