This is positive entrepreneurial income from agriculture according to the tax return. In addition, entrepreneurial social security benefits in agriculture, forestry and fishery are included. Deductions such as membership payments to industry organisations, the year's entrepreneurial deficit, interest on debt and a separate agricultural deduction are not deducted. Income from any work performed in a supplementary industry on the holding, e.g. forestry, is included in other entrepreneurial income if the industry concerned is regarded as independent for taxation purposes.