This manual provides guidance for reporting antimicrobial resistance under the framework of Directive 2003/99/EC and Decision 2013/652/EU in animals and food. Guidance is also included for reporting on the prevalence, genetic diversity and antimicrobial resistance of meticillin-resistant Staphylococcus aureus from food-producing animals, and food derived thereof. The objective is to harmonise and streamline the reporting made by Member States to ensure that the data collected are relevant and easy to analyse at the European Union level. Detailed guidelines are provided for the reporting of data in the table and text forms. This guidance typically applies to Salmonella, Campylobacter coli and C. jejuni, and the animal species and food categories to be reported on. Guidance is also provided on indicator Escherichia coli, Enterococcus and meticillin-resistant Staphylococcus aureus .This manual is specifically aimed at guiding the reporting of information deriving from the year 2014.