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Commission Regulation (EC) No 1126/2008 of 3 November 2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council (Text with EEA relevance) · European Union

| 4 | The table below provides examples of biological assets, agricultural produce, and products that are the result of processing after harvest: Biological assets Agricultural produce Products that are the result of processing after harvest Sheep Wool Yarn, carpet Trees in a plantation forest Logs Lumber Plants Cotton Thread, clothing Harvested cane Sugar Dairy cattle Milk Cheese Pigs Carcass Sausages, cured hams Bushes Leaf Tea, cured tobacco Vines Grapes Wine Fruit trees Picked fruit Processed fruit

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Source: EUR-Lex (Cellar) · retrieved 2026-11-08 · Text as adopted (Official Journal); later amendments are not incorporated in this text.