(a) an EAA methodology (common standards, definitions, classifications and accounting rules), intended to be used for compiling accounts on comparable bases for the purposes of the Community, and for the transmission of data in accordance with Article 3; (b) time limits for the transmission of the agricultural accounts compiled in accordance with the EAA methodology.
Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community (Text with EEA relevance)
Modified by
- Commission Regulation (EC) No 306/2005of 24 February 2005amending Annex I to Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community(Text with EEA relevance), 305R0306, February 25, 2005
(i) into institutional sectors or subsectors, which represent groups of institutional units; (ii) into industries, which comprise groups of kind-of-activity units at local level (industry) or units of homogeneous production (homogeneous branch).
(i) agricultural activities (main or secondary) performed by agricultural units; (ii) non-agricultural secondary activities of agricultural units.
crop growing; market gardening; horticulture (including the production of wine and olive oil from grapes and olives grown by the same unit), farming of animals, crop production associated with animal husbandry, agricultural contract work, hunting, trapping and game propagation, including related service activities.
they must be intended for sale or barter (during the accounting period or later, after storage), own final use by the producer or as payment in kind (including compensation in kind paid to employees), they must not be ancillary activities. The latter are supplementary activities (e.g. sales, marketing, warehousing, transport for own account; see ESA 95, 3.12 and 3.13, and SNA 93, 5.9 to 5.16) carried out by an enterprise in order to create the conditions for conducting the main or secondary activities. Typically, the output of ancillary activities appears as input in the different types of productive activity, by convention, they may not include activities involving GFCF of non-agricultural products (such as buildings or machines) for own account. This production for own final consumption is presumed to be a separable activity and is recorded as the production of an identifiable local KAU. Accommodation services made available to employees as remuneration in kind must be treated in a similar manner (they are recorded as remuneration in kind in the generation of income account), they must be characteristic of agricultural holdings, i.e. they must be of significant economic importance for a significant number of holdings, agricultural "contract work" is not a non-agricultural activity since it is a characteristic activity (agricultural services) of the agricultural industry.
Activities which represent a continuation of agricultural activity and which use agricultural products. This type of activity can be found in most of the EU Member States. The processing of agricultural products is the typical activity of this group: Processing of agricultural products milk into butter, cream, cheeses, yoghurts and other dairy products, fruit and vegetables into fruit juices, tinned foods, alcoholic beverages and other products, grapes, must and wine into alcoholic products (e.g. sparkling wine, such as Champagne, and spirits, such as Cognac), plaiting of vegetable material/textiles/wool, production of pâtés, foie gras and other processed meat products, processing of other agricultural products,
Grading and packaging of agricultural products, e.g. eggs and potatoes. Activities involving the agricultural holding and its means of agricultural production (equipment, installations, buildings, workforce). These activities are basically the following: agro-tourism — camping, catering, hotels, various kinds of accommodation, etc., farm shops — retail trade activities concerning products other than those from the holding. Direct sales of agricultural products, raw or processed, are recorded in the output of the products concerned, sports and rural recreation — the use of land for activities such as golf, horse-riding, hunting, fishing, etc., services for third parties — e.g. the renting and repair of agricultural machinery, irrigation projects, agricultural advisory services, product storage, maintenance of farm buildings, commercial services relating to agricultural products, transport of agricultural products, etc. These services are recorded as secondary activities, only if they are performed for a third party. When performed for own account, they are ancillary activities, which are not recorded in the accounts (cf. 1.27), landscaping services — grass-mowing, hedge-trimming, snow-clearing, laying out, planting and maintenance of green areas and the like, fish-farming, other activities involving the use of the land and the means of agricultural production.
the amount of agricultural output used in the same unit as intermediate consumption is greater in agriculture than in other economic sectors, the agricultural holding includes a great variety of agricultural activities which are closely linked to one another (one activity being a basis for or continuation of another activity, such as cereal and fodder production for animal feedingstuffs; close links in the use of production factors such as equipment and machinery). The varied content of the agricultural holding, without putting into question its characterisation as a local KAU, makes it a very special case as compared to local KAUs in other parts of the economy (cf. 1.17). The aim of the accounts in subdividing the economy into industries is, in part, to reflect the flows within the production process: creation, transformation, trade and transfer of economic value. The different activities carried out on an agricultural holding would not be fully taken into account by solely measuring the output leaving the holding.
the production account and the generation-of-income account
the entrepreneurial income account (one of the current accounts) and the capital account (one of the accumulation accounts).
| P.2 | Intermediate consumption | 50 | P.1 | Output | 100 |
| B.1b | 50 | ||||
| K.1 | Consumption of fixed capital | 10 | |||
| B.1n | 40 | ||||
| D.1 | Compensation of employees | 10 | B.1n | Net value added | 40 |
| D.29 | Other taxes on production | 5 | |||
| D.39 | Other subsidies on production | −10 | |||
| B.2n/B.3n | 35 | ||||
| D.4 | Property income | 10 | B.2n/B.3n | Net operating surplus/net mixed income | 35 |
| D.41 | Interest | 5 | |||
| D.45 | Rent | 5 | D.4 | Property income | 1 |
| D.41 | Interest | 1 | |||
| D.42 | |||||
| D.43 | |||||
| D.44 | |||||
| D.45 | |||||
| B.4n | 26 | ||||
| B.10.1 | B.8n | ||||
| D.9 | Capital transfers, receivable | 10 | |||
| D.92 | Investment grants | 5 | |||
| D.99 | Other capital transfers | 5 | |||
| D.9 | |||||
| D.91 | |||||
| D.99 | |||||
| P.51 | Gross fixed capital formation (GFCF) | 100 | B.10.1 | ||
| P.511 | Acquisitions less disposals of tangible fixed assets | 85 | |||
| P.511a | GFCF in plantations | 10 | |||
| P.511b | GFCF in livestock | 15 | |||
| P.511c | GFCF in machines and equipment | 20 | |||
| P.511d | GFCF in transport equipment | 20 | |||
| P.511e | GFCF in farm buildings | 20 | |||
| P.511f | GFCF in other works except land improvements (other buildings, structures, etc.) | ||||
| P.512 | Acquisitions less disposals of intangible fixed assets (software etc.) | 10 | |||
| P.513 | Additions to the value of non-produced non-financial assets | 5 | |||
| P.513a | Major land improvements | 4 | |||
| P.513b | Costs of transferring ownership of land and production rights | 1 | |||
| K.1 | Consumption of fixed capital | 10 | |||
| P.52 | Changes in inventories | 5 | |||
| P.53 | |||||
| K.2 | |||||
| K.21 | |||||
| K.22 | |||||
| B.9 | |||||
are not relevant for the EAA because the industry concept is used and the sequence of accounts is incomplete. The headings concerned are headings D.42 Distributed income of corporations, D.43 Reinvested earnings on direct foreign investment, D.44 Property income attributed to insurance policy holders and D.45 Rent under Resources of Table 3 and headings B.8n Net saving, B.10.1 Changes in net value due to saving and capital transfers and B.9 Net lending(+)/Net borrowing(−) in Table 4 or are not recorded, either for lack of reliable information or because they are currently of limited interest for EAA purposes. The headings in question are D.9 Capital transfers, payable, D.91 Capital taxes and D.99 Other capital transfers, P.53 Acquisitions less disposals of valuables, K.2 Acquisitions less disposals of non-produced non-financial assets, K.21 Acquisitions less disposals of land and other tangible non-produced assets and K.22 Acquisitions less disposals of intangible non-produced assets (production rights, etc.) in Table 4. Some of these (e.g. D.91, K.2, K.21 and K.22) may be recorded in the EAA at some later date.
a preliminary level, containing headings identified by an alphabetical code denoting "sections", an intermediate level, containing headings identified by a two-letter alphabetical code denoting "subsections", a second level, containing headings identified by a two-digit numerical code denoting "divisions", a third level, containing headings identified by a three-digit numerical code denoting "groups", a fourth level, containing headings identified by a four-digit numerical code denoting "classes".
its characteristic activities, the characteristic units of the EAA.
Group 01.1: Growing of crops; market gardening; horticulture; Group 01.2: Farming of animals; Group 01.3: Growing of crops combined with farming of animals (mixed farming); Group 01.4: Agricultural and animal husbandry service activities, except veterinary activities; Group 01.5: Hunting, trapping and game propagation, including related service activities.
inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding), the growing of vegetable materials used for plaiting, Christmas trees, fruit trees, vines and ornamental nursery trees (which come under Division 02, Forestry), exclusion of the activities relating to the production of seeds upstream and downstream of multiplication and certain activities which, in NACE Rev. 1, are considered as agricultural services (i.e. the operation of irrigation systems, the design, planting and maintenance of gardens, parks and green areas for sports facilities and the like, tree pruning and hedge trimming; only agricultural contract work is taken into account here).
group 01.1: Growing of crops; market gardening; horticulture production of seeds: only the units engaged in seed multiplication, production of wine (olive oil): only those units engaged in this type of production from grapes (olives) grown by the same units and groups of producers (e.g. cooperatives) A distinction is therefore made between the three types of unit producing wine: food businesses, groupings of agricultural producers and agricultural holdings.
group 01.2: Farming of animals, group 01.3: Growing of crops combined with farming of animals (mixed farming), group 01.4: Agricultural and animal husbandry service activities, except veterinary activities excluding units which perform agricultural service activities other than contract work (i.e. units which operate irrigation systems or perform services relating to the design, planting and maintenance of gardens, parks and green areas for sports facilities and the like, and tree pruning and hedge trimming),
group 01.5: Hunting, trapping and game propagation, including related service activities.
agricultural services in the form of contract work at the production stage (i.e. agricultural contract work), "other" agricultural services (the operation of irrigation systems; the design, planting and maintenance of gardens, parks, and green areas for sports facilities and the like; tree pruning and hedge trimming, etc.).
(a) specialist contractors for whom these are the principal activities (contractors in the true sense); (b) agricultural holdings Contract work by holders usually takes the following forms: as far as farmers' supplementary income is concerned, the most flexible form is occasional aid given to neighbours. This category also includes the provision of accommodation for livestock and, mainly for pigs and poultry, animal husbandry on a fee basis (especially fattening). Accommodation may be provided for livestock owned by another farmer or the livestock may be the property of an industrial enterprise, usually a supplier (e.g. a manufacturer of/trader in fodder crops) or a purchaser (e.g. an abattoir), in the form of a more or less autonomous machine pool which represents a systematised form of mutual aid between neighbours. The high cost of machinery and its low rate of utilisation by an individual holding lead holdings which possess such machines to form machine pools which are placed at the disposal of other holdings, complete with the necessary personnel. Increasingly, farmers are deriving their main agricultural income from contract work on account of persons for whom agriculture is no more than a secondary activity and who in some cases are merely the owners of the land, agricultural machine cooperatives The equipment and machines belong to the cooperative, unlike with pools of machines, where they are generally the property of individual holdings.
(c) enterprises involved in a subsequent production stage which harvest fruit or vegetables and then process themselves (e.g. tinning factories tinning peas under contract); (d) enterprises involved in a previous production stage. These include traders in agricultural machinery who perform contract work. Although other cases may, from the point of view of the EAA, seem highly unlikely, it is theoretically possible for a manufacturer of pesticides to apply the product himself. If this is done using the most modern techniques, however, it is not necessarily contract work at the agricultural production stage, and certainly not if the work is not regularly carried out by the farmer (e.g. aerial spraying of parasites).
| EAA agricultural industry | = NA agricultural branch |
| + Wine and olive oil production units (groupings of producers, cooperatives, etc.) | |
| + Production units producing material for plaiting | |
| + Production units producing, in nurseries, Christmas trees, fruit trees, vines and ornamental trees | |
| − Units engaged in seed production (for research or certification) | |
| − Production units providing associated agricultural services other than agricultural contract work (i.e. the operation of irrigation systems, designing, planting and maintaining gardens, parks and green areas for sports facilities and the like; tree pruning and hedge trimming) | |
| − units for which the agricultural activity represents solely a leisure activity |
services connected with the purchase of goods, such as trade and transport services, are recorded as intermediate consumption at the time the goods in question are consumed (cf. 2.111), services considered to be permanent, such as insurance services. These are recorded on a pro-rata basis at the end of the reference period according to the proportion of the payment due for the year, or part-year, in question. Accordingly, the amounts recorded do not necessarily correspond to the insurance premiums paid within the period concerned.
improve the economic analysis of agricultural accounts, especially the definition of technical coefficients and value added rates (the ratio between output and intermediate consumption), improve the comparison of technical coefficients and value added rates between subbranches of economic activity and countries. In actual fact, the output consumed within a unit is mainly limited to a few specific products (such as cereals, protein and oleaginous products, forage crops and milk for livestock feeding) and rates of intra-unit consumption vary considerably depending on the economic branch and country. strengthen consistency between the production, generation of income and entrepreneurial income accounts: the necessary consistency between transactions in products (output, intermediate consumption, etc.) and distributive transactions (compensation of employees, subsidies, taxes, rents, interest, etc.) has been strengthened since the reform of the common agricultural policy in 1992 in that subsidies (some of which concern products subject to intra-branch consumption) currently play an important role in the formation and development of agricultural income.
gross output (1q), or usable output (3q),
seed (for cereals, vegetables, flowers, etc.): reused for the same crop; wine grapes and grape must: used in wine production; olives: used in olive oil production; milk: used in livestock feed.
normally marketable animal feed products: cereals (wheat, rye, barley, oats, maize, sorghum, rice and other cereal grain); protein crops; potatoes; oilseeds (rape seed, sunflower seed, soya beans and other oilseeds), normally unmarketable animal feed products: annual fodder products: root crops (sugar beet, fodder beet, swedes, fodder turnips, fodder carrots, fodder kale/curly kale and other root crops); fodder maize and other green fodder (green, dried or preserved), perennial fodder products: permanent and temporary fodder products derived from an economic activity (green, dried or preserved), fodder by-products (straw, chaff, plant leaves and ends and other fodder by-products).
1. The two activities exercised should come under different four-digit levels of NACE Rev. 1 (Division 01: Agriculture, hunting and related service activities). The application of this criterion thus precludes, for example, the valuation of milk used for livestock feed and seed produced and used on the same holding for crop production (during the same accounting period); 2. The agricultural product should have a significant economic value for a significant number of farmers. 3. Data on prices and quantities must be available without too much difficulty. This criterion is difficult to meet for some unmarketable products.
(i) products consumed by the farmers' households which produced them; (ii) products stemming from the agricultural unit (holding) and used for payment in kind in the form of remuneration paid to holding workers or exchanged for other goods.
work done by agricultural units (e.g. use of labour, machines and other means of production, including planting stock) for the own-account establishment of plantations such as orchards, vineyards, soft fruit plantations and hop-fields. In general, own-account work on planting orchards and vineyards, etc., is made up of a large number of individual work operations which cannot be added up into specific quantities, animals produced in agricultural units and transferred to their fixed capital (cf. 2.161). These are animals reared for the output which they supply on a regular basis (mainly breeding livestock, dairy livestock, draught animals, sheep and other animals reared for their wool; cf. 2.202).
| Resources | Uses | Agricultural output of the agricultural industry |
|---|---|---|
| Gross output | Sales (total, excluding trade in animals between agricultural holdings) | X |
| Change in stocks (with producers) | X | |
| – Losses | Own-account produced fixed capital goods (plantations yielding repeat products, productive animals) | X |
| Own final consumption (of agricultural products) | X | |
| = Usable output | Processing by producers (of agricultural products, separable activities) | X |
| ||
| X | |
| animal by-products used in crop production (slurry, manure) |
"processing of agricultural products": this group covers activities which are an extension of agricultural activity and in which agricultural products are employed. The processing of agricultural products is the typical activity of this first group, "other inseparable non-agricultural secondary activities": this group covers activities which use the agricultural holding and its means of agricultural production. It is less uniform than the first group.
purchases of goods and services for maintenance (i.e. regular replacement of individual damaged or broken parts) and repairs required to keep capital goods in usable condition (cf. 2.127 to 2.129), purchases of crop protection equipment (excluding preparations for plant protection and pest control, cf. 2.101), such as detonators, anti-hail protection, anti-frost smoke, etc.
(a) rent paid, either directly or as a component of a tenancy agreement, for use of non-residential buildings and other capital assets (whether tangible or intangible) such as the hire of machines and equipment without operating staff (cf. 1.23) or computer software. However, if no distinction can be made between the renting of non-residential buildings by a local agricultural KAU and the renting of land, the whole item is recorded as renting of land in the enterprise's income account (cf. 3.082); (b) fees for workers' medical examinations; (c) fees for agricultural consultants, surveyors, accountants, tax consultants, lawyers, etc.; (d) purchases of services of scientific research, market research and advertising, expenditure on staff training and similar services; (e) expenditure on transport services: this includes reimbursement of employees for travel, separation and removal costs incurred in the course of their duties, primarily for the employer's benefit, and the amounts paid by the employer to independent enterprises which provide transport for employees (except for transport between home and the place of work; cf. 2.092, 2.109(b) and 3.016) as well as the transport of goods for fairs and exhibitions. If, on the other hand, transport is provided by the staff and the employer's own transport, the costs should be recorded under appropriate headings. Since purchases of goods are to be valued at the purchaser price and sales at the basic price (cf. 2.110 and 2.111, 2.082), the cost of transport of goods is not normally indicated separately. Transport costs included in sales are considered to be invoiced separately. In the case where the producer engages a third party to transport the goods to the purchaser, the transport costs appear as neither intermediate consumption, nor output in the EAA. In the case where the producer transports the goods himself, this is considered a non-agricultural activity, for which the costs should be recorded appropriately, if the activity is inseparable. Finally, this heading includes expenditure incurred under non-agricultural secondary activities concerning transport, trade and warehousing for third parties; (f) postal and telecommunications costs; (g) remuneration for services contained in gross premiums of insurance taken out to provide the enterprise with coverage for risks such as the loss of livestock, damage by hail, frost, fire and gales, etc. The remainder, i.e. the net premium, is the component of the gross premium paid which is available to insurance companies for settling claims. An accurate breakdown of the gross premiums into the two components can only be done for the national economy as a whole, as is done for the national accounts. The allocation of the service component between production branches is generally done using adequate breakdown keys, in connection with the construction of input-output tables. Reference should therefore be made to national accounts when completing this item in the EAA (for the recording of subsidies related to insurance services see 3.063, footnote 48); (h) stud fees; (i) billed bank charges (but not interest for bank loans) in all cases and indirectly measured financial intermediation services only when these are broken down by user sector/user industry (cf. 2.096; 3.079); (j) subscriptions, fees for membership of professional associations such as chambers of agriculture, chambers of commerce and agricultural trade unions; (k) subscriptions to agricultural cooperatives; (l) costs of dairy tests, shows and entries in pedigree registers; (m) expenditure on artificial insemination and castration; (n) payments for the use of non-produced intangible assets such as patented assets, trade marks, copyright, milk quotas or other production rights, etc. Purchases of these non-produced intangible assets, on the other hand, are recorded in the capital account; (o) payments made to public bodies for the purpose of obtaining licences or permits to carry out commercial or professional activities, if the permits are subject to a thorough scrutiny for regulatory purposes (unless the charges are disproportionate to the benefits of the services concerned, cf. 3.048(e), and ESA 95, 4.80(d)); (p) purchases of small tools, working clothing, spare parts and durable equipment of low value (less than EUR 500 at 1995 prices) or with a normal service life of less than one year (cf. 2.125); (q) purchases of tools, equipment and working clothing by employees with a special allowance provided for this purpose or withheld from their wages and salaries by contractual agreements.
(a) goods and market services which production units provide to their employees at no cost or at a reduced rate, in so far as this expenditure is clearly and primarily for the benefit of the employees. The value of these goods and services forms part of compensation of employees (cf. 3.018); (b) travel allowances paid by the employer in cash to his employees; these are regarded as an element of compensation of employees (the employee then uses this money to pay for transport between his home and place of work) (cf. 3.018(c)). Likewise, payments made by the employer direct to a transport enterprise for the collective transport of workers (for travel between home and the place of work) count as compensation of employees. These services such as transport from home to work or parking facilities have some of the characteristics of intermediate consumption. Nonetheless, employers are considered to need this type of service to attract and keep their employees (which they would normally have to pay for themselves anyway) and not due to the needs of the production process itself (cf. SNA 93, 7.41); (c) purchases of farm buildings and movable property (i.e. capital goods whose normal period of use is over one year); these acquisitions are considered to be GFCF (cf. 2.162); (d) financial leasing payments made for the use of fixed assets for agriculture do not constitute purchases of services but transactions to be entered partly under interest (in the entrepreneurial income account) and partly as reimbursement of the capital (in the financial account) (cf. 2.122); (e) expenditure on restoration (for maintenance, cf. 2.105 and 2.106) of fixed capital goods (restoration of roofs, gutters, electrical and heating installations in farm buildings) and expenditure on the improvement and repair of capital goods, which are intended to extend their normal service life or increase their productivity; this expenditure is regarded as GFCF since it goes well beyond what is necessary to maintain fixed assets in working order (cf. 2.127 to 2.129); (f) purchases of services connected with the acquisition of ownership of land, buildings and other existing fixed capital goods, such as fees for intermediaries, solicitors, surveyors, engineers, etc. as well as fees for entries in the land register (cf. ESA 95, 3.111). This is regarded as forming part of GFCF (cf. 2.132 and 2.133); (g) goods and services produced and consumed within the same unit in the same reference period (except for certain products, cf. 2.056, 2.103, 2.107). These goods and services are not recorded as output either; (h) rent paid for the use of land listed under "rent" (cf. 3.080); (i) expenditure on the use of dwellings; this is final consumption (accounts for households) and is not shown in the EAA; (j) wear of capital goods, which comes under consumption of fixed capital (cf. 3.099); (k) net insurance premiums (cf. 2.108(g)); (l) insurance premiums for personal injury and contributions to sickness and working accident insurance schemes; these are divided between distributive transactions and final consumption (accounts for households); (m) water rates paid purely as a tax and unrelated to the quantities of water consumed; (n) the purchase of services from public bodies under certain circumstances (cf. 3.048(e)).
GFCF, changes in stocks, acquisitions less disposals of items of value.
| Value of assets at the end of the accounting period | |
| − Value of assets at the beginning of the accounting period = | GFCF |
| − Consumption of fixed capital | |
| + Other volume changes | |
| + Nominal holding gains (net of losses) |
exceptional losses or catastrophic losses (earthquakes, wars, drought, epidemics, etc.), the margin between the anticipated depreciation of the assets (measured by the consumption of fixed capital) and the depreciation actually determined (due to unforeseen obsolescence, damage, deterioration and accidental events leading to higher depreciation than anticipated), changes in classification or structure of fixed assets: e.g. changes in the economic purpose of agricultural land, dairy livestock intended for meat production (cf. 2.149, footnote 1) or agricultural buildings which have been altered for private or other economic use.
acquisitions less disposals of new or existing tangible fixed assets (dwellings, other buildings and structures, machines and equipment, cultivated assets), acquisitions less disposals of new or existing intangible fixed assets (mineral exploration, computer software, artists' and other works), major improvements to tangible non-produced assets, including land, costs associated with the transfer of ownership of non-produced assets such as land and patented assets.
plantations yielding repeat products, livestock, tangible and intangible fixed assets: machines and other capital goods, transport equipment, farm buildings (non-residential), other structures with the exception of land improvement (other buildings and structures, etc.), other (computer software, etc.),
land improvement, costs associated with the transfer of ownership of non-produced assets such as land and production rights.
expenditure on new plantations (new or renewed) during the accounting period, including amounts spent on maintaining young plantations during the accounting period (during the first three years), the increase in the intrinsic value of plantations up to their maturity, the costs associated with transfer of ownership in exchanges, between agricultural units, of plantations which have reached maturity.
grubbings carried out at the end of the normal growing life of plantations correspond to plantations withdrawn from assets. These grubbings are taken into account in the consumption of fixed capital throughout the productive life of the plantations, "exceptional" grubbings are grubbings carried out before the end of the normal growing life of plantations for various (economic, strategic, etc.) reasons. They should be interpreted as the difference between the real (effective) depreciation and normal depreciation measured by the consumption of fixed capital. This depreciation surplus should be recorded in the "other changes in volume of assets" account (accumulation accounts) which is not included in EAA.
GFCF, which corresponds to the difference in value between acquisitions and disposals during the reference period, as defined in 2.141 to 2.145, consumption of fixed capital, which measures the depreciation of plantations, as defined in 2.146, other changes in "volume" which take account of the effects of unforeseen events on plantations (such as exceptional grubbings) and which are recorded in the "other changes in volume of assets" account (cf. the definition in 2.136 and 2.146), holding gains (net of losses), which measure the changes in value due to changes in price during the accounting period and which are recorded in the revaluation account of the ESA 95 accumulation accounts (cf. the definition in 2.135).
(a) for calculating the value of output: for own-account produced fixed capital goods in plantations, either the value of similar plantations valued using the basic price and pro rata production costs incurred over the period, or the value of the materials consumed (including nursery plants) and services rendered over the period; (b) in the calculation of intermediate consumption, the values of the different intermediate consumption goods used (including nursery plants); (c) for GFCF, under the "plantations" heading, the value obtained by adding up the value of own-account produced fixed capital goods in plantations (i.e. the entry mentioned in (a)) and the plantation output of units specialising in such kind of contract work.
the annual growth of livestock (until they reach maturity); livestock acquisitions (imports) less disposals (slaughterings The treatment of sales of livestock for slaughter (i.e. by abattoirs or the farmer, including all sales to non-agricultural units for economic uses other than slaughter) as disposals of fixed assets constitutes a simplification of the accounting procedure for recording the disposal of fixed assets whose economic use has changed. "Fixed asset" livestock are in fact converted into stocks by recording a flow entitled "other change in volume" (cf. 2.136) entered in the "other changes in volume of assets" account. They are only sold in the form of stocks, the sale then constituting a withdrawal from stocks and not a disposal of assets. the costs associated with the transfer of ownership incurred in trade between agricultural units In as much as the sale and purchase occurred during the same accounting period. Otherwise, a disposal (for the period in which the sale occurred) and an acquisition (for the period in which the purchase occurred) are recorded.
no nominal holding gains or losses (i.e. a regular trend in prices and livestock population numbers), no other changes in volume (i.e. no losses due to natural disasters and no changes in classification, etc.), no consumption of fixed capital (i.e. no foreseeable depreciation in the value of livestock).
livestock prices are regular and normally predictable, so that the average annual price can be used for valuing quantities whilst excluding from them holding gains/losses, exceptional losses can be estimated (in quantities and prices).
| GFCF = | Change in the number of livestock between the end and beginning of the accounting period valued at the average annual price P |
| + Culling discount | |
| + Other productive livestock losses | |
| + Costs associated with the transfer of ownership |
exceptional losses in productive livestock which have become mature, the value of livestock kept in production until the end of their life (natural death).
machines and other capital goods, transport equipment, farm buildings (non-residential), other (computer software, etc.).
(a) small tools, working clothes, spare parts and equipment of a low value (less than EUR 500 at 1995 prices), even if these goods have a normal useful life of over one year (cf., however, 2.125 and 2.126); because they are renewed regularly, and to conform with business accounting practice, these purchases of goods are considered to be intermediate consumption (cf. 2.105 and 2.106); (b) ongoing maintenance and repairs (cf. 2.127 to 2.129) are classed as intermediate consumption); (c) services of scientific research, advertising, market research, etc. Purchases of these services are included in intermediate consumption (cf. 2.108(d)); (d) durable goods acquired by households to satisfy their domestic needs; as these goods are not used for production purposes, they are treated as final consumption; (e) animals which serve as stocks: fattening animals reared for slaughter, including poultry; (f) holding gains and losses on fixed assets (to be recorded in the revaluation account, cf. 2.135); (g) losses of fixed assets due to catastrophic events (cattle diseases, etc.) or force majeure (floods, gales, etc.) (cf. 2.045 and 2.136).
Input stocks are made up of raw materials and supplies which will be used at a later date as intermediate inputs in production processes. Normally, the consumption of these products is calculated by offsetting purchases (or other forms of acquisitions) with a change in stocks in the course of the reference period (cf. 2.021). Output stocks represent the stocks of finished products and work in progress of the producer. They are taken into account in the calculation of output. Output stocks comprise: finished products from the industry: these are goods which producers have no intention of further processing before sending them for other economic purposes. In the case of agriculture, they include crop products, olive oil, grape must, livestock products and non-agricultural goods produced in inseparable secondary activities, work in progress: this is output which is not quite finished. For the EAA, it includes wine, livestock for slaughter, all chickens and other poultry (including breeding poultry) and other animals except those regarded as fixed capital. It should be noted that growing crops (cf. 2.012) are not regarded as work in progress stocks in the annual economic accounts.
| Value of closing stocks at the prices applicable at the end of the accounting period | |
| − Value of opening stocks at the prices applicable at the start of the accounting period = | Change in stocks (entries − withdrawals − recurrent losses) |
| + nominal holding gains (net of losses) | |
| + other changes in volume |
its physical qualities may improve or deteriorate with time, there may be seasonal factors influencing its supply or demand, thus resulting in regular and predictable changes in its price over the year, even though its physical qualities may not otherwise change, there may be factors such as general inflation or other general factors which may lead to a change in price even though its physical or economic characteristics are not changed over time.
households: in which case any subsequent operations involving these animals are of no concern to the EAA, other branches: a guard dog, circus animal or racing horse, for example; these form part of the formation of fixed capital of the purchasing branch.
which distribute value added generated by production among the workforce, capital and general government, which involve the redistribution of income and wealth.
gross wages and salaries (cash/kind), employers' social contributions (actual and imputed).
(a) direct basic wages and salaries (payable at regular intervals); (b) enhanced rates for overtime, night or weekend work, work of a particularly arduous nature, etc.; (c) cost of living and accommodation allowances; (d) wage benefits such as Christmas, end-of-year, holiday or productivity bonuses and allowances for higher grades; (e) (e) allowances for transport to and from work This category must not include payments made primarily in the employer's interest. Such payments are part of intermediate consumption (cf. 2.108 (e)). (f) compensation for days not actually worked, paid holidays; (g) commissions, tips, attendance fees; (h) other allowances or occasional payments linked to overall company results as part of profit-sharing schemes; (i) payments made by employers contributing to asset formation by employees; (j) one-off payments to employees when they leave the enterprise, in so far as the payments are not made under a collective agreement; (k) housing allowances payable in cash by employers to their employees.
(a) agricultural products made available to employees free of charge or at reduced prices, by way of remuneration Agricultural products provided to employees are output of the agricultural branch. (b) accommodation services produced for own account and provided to employees free of charge or at reduced prices Accommodation services are treated as a separable non-agricultural activity, with the result that they only appear as compensation of employees and in the form of a deduction from the operating surplus of the agricultural industry. If they were an inseparable non-agricultural activity, they would be recorded as a component of production and a form of compensation of employees. (c) goods and services purchased by employers, provided that these purchases fulfil the definition of wages in kind (i.e. when they do not constitute intermediate consumption). In particular, the transport of employees between their place of work and home is part of their wages in kind, unless the journeys take place during the employer's time. This category includes purchased accommodation services and children's crèches, etc. (cf. ESA 95, 4.05).
taxes on products: VAT-type taxes, taxes and duties on imports other than VAT, and taxes on products other than VAT and import taxes
other taxes on production.
taxes on sugar beet, penalties for exceeding milk quotas, co-responsibility levies formerly applying to milk and cereals.
via price. In this case, farmers subject to the flat-rate system sell their products at a price increased by the VAT flat rate percentage but do not pay the invoiced VAT to the financial authorities since the VAT they invoice and retain is calculated to compensate as exactly as possible for the VAT which they have paid on their purchases, as a refund. Under this system, farmers sell their products exclusive of VAT. On application to the financial authorities, they later receive a refund calculated as a flat-rate percentage The percentage rate may vary according to the type of product and channel of distribution.
(a) VAT invoiced by the producer: this is the VAT which the producer calculates at the rate applying to the product sold and which he charges on his invoice to each domestic purchaser; (b) VAT invoiced to the producer on intermediate consumption: this is the VAT calculated at the rate applying to each product bought and which the producer has paid on his intermediate inputs; this is called deductible The variations between Member States in the VAT systems which they operate sometimes produce situations in which VAT paid by farmers on their purchases cannot be recovered or compensated for. Such VAT payments represent (i) non-deductible VAT, i.e. VAT paid on purchases which farmers, irrespective of the system to which they are subject, may not deduct from the VAT invoiced on sales and for which there is thus no compensation; (ii) and/or VAT other than that mentioned under (i), paid on purchases for which farmers subject to the flat-rate system are not fully compensated via the selling price or via reimbursement. (c) VAT invoiced to the producer on purchases of fixed capital goods: this is called deductible VAT on purchases of capital goods; (d) VAT payable by the producer on his current transactions: this is the difference between the VAT invoiced by the producer and the VAT invoiced to the producer on his intermediate consumption purchases (a−b); (e) Total VAT paid by the producer: this is the difference between the VAT invoiced by the producer and the total VAT invoiced to the producer on his intermediate consumption purchases and on his purchases of capital goods (a−b−c).
over-compensation of VAT on purchases is recorded under "Other subsidies on production", under-compensation of VAT on purchases is recorded under "Other taxes on production".
(a) compulsory; (b) paid direct by the agricultural industry; (c) paid to general government or the institutions of the European Union; (d) within the definition of other taxes on production (see 3.044).
(a) property taxes and other taxes on the use of land and buildings used for production purposes (irrespective of whether the agricultural units own or hire them); (b) taxes on the use in production of fixed capital goods such as motor vehicles, machines or other equipment (irrespective of whether the agricultural units own or hire them); (c) wage-bill taxes paid by the employer; (d) taxes on pollution resulting from production activities; (e) taxes on licences/permits to engage in commercial or professional activities, on condition that the licences/permits are granted automatically once the amounts due have been paid. If a regulatory function attaches to these payments (e.g. checks on the applicant's competence or qualifications), they should be treated as purchases of services from general government and be recorded as intermediate consumption (unless they are completely out of proportion to the cost of providing the services in question) (cf. 2.108(o)); (f) water rates which are paid as flat-rate taxes and not proportional to the quantity of water consumed; (g) under-compensation of VAT resulting from the application of the flat-rate VAT systems (cf. 3.041 and 3.042).
(a) statutory payments which are made direct by the agricultural industry but whose recipients are neither general government nor institutions of the European Union. These payments are regarded as purchases of market services from recipients of transfers and therefore included in the intermediate consumption of agriculture; (b) fines and penalties and the costs imposed in connection with collection and recovery should not be recorded with the taxes to which they relate, unless they cannot be distinguished from them (cf. ESA 95, 4.133); (c) compulsory taxes not raised by general government or the institutions of the European Union and which, although borne by agriculture, are settled by a client branch. These payments should be accounted for in the intermediate consumption of the user branch; (d) taxes normally levied on profit or wealth, such as equalisation taxes, income tax, corporation tax and wealth tax. These should be included as current taxes on income, assets, etc. in the secondary distribution of income account; (e) taxes on inheritance and gifts and special wealth taxes. These should be included as capital taxes in the capital account; (f) water rates whose amount is linked directly or indirectly to the quantity of water consumed.
subsidies on products: import subsidies, other subsidies on products, and
other subsidies on production.
wage and payroll subsidies, grants for interest relief (cf. ESA 95, 4.37(c)) made to resident producer units, even when they are intended to encourage capital formation However, when a grant serves the dual purpose of financing both the amortisation of the debt and the payment of interest on it, and when it is not possible to apportion it between the two elements, the whole of the grant is treated as an investment grant. over-compensation of VAT resulting from the application of the flat-rate systems (cf. 3.041 and 3.042), the assumption of social security contributions and real-estate taxes, the assumption of other costs such as private storage aid for wine and grape must and the re-storage of table wines (in so far as the stocks are owned by an agricultural unit), various other subsidies on production: grants for land set-aside (compulsory set-aside linked to acreage-based grants and voluntary set-aside), financial compensation for withdrawals of fresh market fruit and vegetables. These payments are often made to groups of market producers, and should be treated as subsidies to agriculture, since they are direct compensation for loss of production, cattle premiums for seasonal adjustment (deseasonalisation) and extensification, grants for agricultural production in less-favoured and/or mountainous areas, other grants intended to influence methods of production (extensification, techniques designed to reduce pollution, etc.), amounts paid to holders as compensation for recurrent losses of goods in inventories such as crop or livestock products which are considered to be work in progress and plantations in so far as they are still in their growth period (see 2.040 to 2.045). By contrast, compensatory transfers for losses of goods in inventories and/or plantations used as factors of production are recorded as other capital transfers in the capital account.
compensatory payments for arable land which is set aside: at the time when the area to be set aside is stated, withdrawals of products (fruit/vegetables): at the same time as the physical withdrawal during the crop year and not the calendar year, in order to ensure consistency between the estimation of output, less withdrawals during the crop year, and the recording of subsidies (as negative uses) in the generation of income account, grants for cattle production (extensification premium, etc.): the moment when the animals are acquired by the holders and the date of the grant application, assumption of costs (including interest relief): the time when the expenditure and interest are due, compensation for recurrent losses affecting output (crops, livestock and plantations which are still in their growth period, cf. 3.064): at the moment when the output is recorded in the EAA (if the exact amount of the compensation is known with certainty), other subsidies not directly on products or factors of production (direct income support, aid to less-favoured areas, etc.): it is recommended that the criterion depending on the time of payment continues to be used, because it is difficult to determine when the application for compensation was filed and whether the amounts in question are accurate.
current transfers which, although they are subsidies within the meaning of the EAA, are not paid to agricultural production units. Most of these transfers are subsidies paid to market-regulating agencies. Although the amounts paid can affect the selling prices of agricultural products and therefore constitute a stimulus to agriculture, they should be recorded according to the payment criterion under the heading devoted to the branch of production which receives them, current transfers to agricultural producer units by a market-regulating agency. These should be recorded as components of output of the product in respect of which the transfer is paid insofar as the market-regulating agency is involved only in the purchase, sale or storage of the goods. If, however, the agency is involved only in paying subsidies, then current transfers to producer units should be recorded as subsidies (cf. 3.068 and 3.069), exceptional transfers by professional bodies to agricultural production units. These transfers cannot constitute subsidies since professional bodies are not general government, current transfers by general government to households in their capacity as consumers. They are treated either as social benefits or as miscellaneous current transfers. The former include certain public grants for structural change, such as financial aid for the vocational retraining of holders, capital transfers: these are different from current transfers in that they involve the acquisition or disposal of an asset or assets by at least one of the parties to the transaction. Whether made in cash or in kind, they should result in a commensurate change in the financial, or non-financial, assets shown in the balance sheets of one or both parties to the transaction (cf. ESA 95, 4.145). Capital transfers cover capital taxes, investment grants and other capital transfers (cf. ESA 95, 4.147). They are recorded in the capital account of the sector/industry as changes in liabilities and net value. Some types of aid to agriculture are capital transfers. The most important of these are: grants for converting orchards/vineyards (not subject to a replanting obligation), which constitute other capital transfers, grants for restructuring orchards/vineyards (subject to a replanting obligation), which are investment grants, grants for the cessation of or reduction in milk production: these are recorded as other capital transfers in so far as they have an explicit or implicit impact on the value of quotas,
transfers by general government to agricultural corporations and quasi-corporations intended to cover losses accumulated during several financial years or exceptional losses due to factors beyond the enterprise's control. These transfers should be classified as other capital transfers, compensation paid by general government or the rest of the world (i.e. from abroad and/or by the institutions of the European Union) to the owners of fixed capital goods engaged in the production of agricultural products, as a result of exceptional and catastrophic losses such as the destruction of or damage to these goods caused by acts of war, other political events or natural disasters (cf. 2.045). These payments should be classified as other capital transfers (cf. 3.096), cancellations of debts which the producers of agricultural products have contracted with general government (e.g. advances from general government to a producer enterprise which has accumulated operating losses over several financial years). The ESA 95 states that these transactions should also be classified as capital transfers, the abatement or lowering of taxes on production, income or wealth is not explicitly stated in the ESA 95 or, consequently, in the EAA, since only taxes which are actually levied are accounted for, shares and participating interests held by general government in the capital of agricultural corporations and quasi-corporations. These are recorded as shares and other participating interests.
concerned exclusively with the purchase, sale or storage of goods, are assigned in a breakdown of the economy by: industries, to trade; this activity is deemed by convention to be the output of non-financial market services, sectors, to non-financial corporate and quasi-corporate enterprises, if these market-regulating agencies are considered as institutional units within the meaning of the ESA 95, and if not, to the sector to which the larger unit belongs,
concerned exclusively with the payment of subsidies, are assigned in a breakdown of the economy by: industries, to the branches of non-market output of general government, since only the government (apart from institutions of the European Union) can pay subsidies according to ESA 95 ruling, sectors, to the sector general government (cf. preceding indent),
concerned with both purchase, sale and storage of goods and the payment of subsidies, are assigned in a breakdown of the economy by: industry, to the branch trade, as regards their units of production (of the local KAU type) which buy, sell or store goods, and to the branches of non-market output of general government, together with its production units, sectors, to the sector general government, since only general government can pay subsidies. Assignment to another sector would mean that the subsidies paid by the market-regulating agency no longer constituted subsidies within the meaning of the ESA 95.
interest, distributed incomes of corporations (dividends and withdrawals from income of quasi-corporations), reinvested earnings on direct foreign investment, property income attributed to insurance policy holders, rents (on land and subsoil assets).
the rental value of dwellings contained in these buildings; this is remuneration for a market service which is a component of private consumption (i.e. the occupant pays the rent from his net residual income), rents paid for the professional use of non-residential buildings (cf. 2.108(a)), depreciation of buildings, current maintenance expenditure on buildings (cf. 2.106), property tax (cf. 3.048(a)), expenses relating to buildings insurance (cf. 2.108(g)).
include all flows related to non-life insurance (value of the service, income attributed to insurance policy holders, net premiums and claims): in this case, the income measured appears after description of all transactions of redistribution (between insurance policy holders and insurance enterprises and between periods) linked to non-life insurance, or only take into account the value of the service (which is definitely acquired from the insurance enterprise) (cf. 2.108. (g)): in this case, the income measured appears before description of all these transactions of redistribution.
grants for restructuring orchards or vineyards, in so far as they are the subject of a replanting obligation (cf. 3.067), reimbursement, for account of general government, of loans contracted by production units to finance their investment, start-up grants to young farmers to help them finance the acquisition of assets.
only general government may pay out investment grants whereas all institutional units may pay out other capital transfers, investment grants are limited to payments associated with the acquisition of a fixed asset whereas other capital transfers can be linked to any form of transfer of saving or assets between units.
grants for the permanent abandonment of orchards or vineyards, grants for the cessation or reduction of milk production (in so far as they affect, explicitly or implicitly, the value of quotas), compensation for exceptional and catastrophic losses of fixed capital goods used in the production of agricultural goods (e.g. animals and equipment) (cf. 2.045 and 3.067), start-up grants to young farmers for purposes other than financing the acquisition of assets, grants to compensate for reductions in the value of assets or to reduce debts.
exceptional losses due to disasters (earthquakes, war, drought, epidemics, etc.), unforeseeable obsolescence, which is the difference between provisions made in the consumption of fixed capital for normal wear and tear and actual losses, accidental events causing depreciation greater than that accounted for on the basis of the anticipated consumption of fixed capital, changes in the classification of fixed assets, i.e. changes in their economic use, as in the case of farming land or buildings converted for private use or a different economic use.
depreciation in terms of productivity and economic value is linked to age but is not a direct, regular and continuous function of it, as is otherwise implicitly the case for depreciation, the withdrawal of animals from the productive herd may be a function of the economic environment (changes in the prices obtainable for slaughtered animals and the prices of animal feedingstuffs, etc.).
| Production account | Generation of income account | Entrepreneurial income account | ||||||
|---|---|---|---|---|---|---|---|---|
| P.1 | Output | B.1n | Net value added | B.2n B.3n | Net operating surplus/net mixed income | |||
| P.2 | − | Intermediate consumption | D.1 | − | Compensation of employees | D.41 | + | Interest received |
| K.1 | − | Consumption of fixed capital | D.29 | − | Other taxes on production | D.41 | − | Interest paid |
| D.39 | + | Other subsidies on production | D.45 | − | Rent paid | |||
| B.1n | = | Net value added | B.2n B.3n | = | Net operating surplus/net mixed income | B.4n | = | "Net entrepreneurial income" |
| D.29 | − | Other taxes on production | ||||||
| D.39 | + | Other subsidies on production | ||||||
| = | Net value added at factor cost/factor income | |||||||
the "mixed" entrepreneurial income of sole proprietorships (unincorporated enterprises), the "straight" (pure) entrepreneurial income of "conventional" companies, the "mixed" entrepreneurial income of companies specific to the agricultural industry.
indicator A: index of the real income of factors in agriculture per AWU
indicator B: index of real net agricultural entrepreneurial income, per non-salaried AWU
indicator C: net entrepreneurial income of agriculture
value index = price index × volume index
| 90P90 | 90-91 volume index | 91P90 | 90-91 price index | 91P91 | 91-92 volume index | 92P91 | 92-91 price index | 92P92 | |
|---|---|---|---|---|---|---|---|---|---|
| A | 100 | 105 | 115 | 117 | 126 | ||||
| B | 300 | 330 | 314 | 283 | 297 | ||||
| Total | 400 | 435 | 429 | 400 | 423 |
| 1990 | 1991 | 1992 | |
|---|---|---|---|
| A | 100 | ||
| B | 100 | ||
| Total | 100 |
| 1990 | 1991 | 1992 | |
|---|---|---|---|
| A | 100 | 105 | |
| B | 300 | 330 | |
| Total | 400 | 435 |
| 1990 | 1991 | 1992 | |
|---|---|---|---|
| A + B | 400 | 435 |
| 95P95 | 96P95 | 96P96 | 97P96 | 97P97 | |
|---|---|---|---|---|---|
| Output | 150 | 160 | 170 | 180 | 200 |
| Intermediate consumption | 40 | 30 | 35 | 40 | 45 |
| 95P95 | 96P95 | 96P96 | 97P96 | 97P97 | |
|---|---|---|---|---|---|
| Gross value added | 110 | 130 | 135 | 140 | 155 |
| 1996 | 1997 | |
|---|---|---|
| Gross value added |
| Value n | n+1/n volume index | Volume n+1 | n+1/n price index | Value n+1 | |
|---|---|---|---|---|---|
| Output at producer prices | 900 | ||||
| Subsidy on products | 100 | 102 | 150 | ||
| Output at basic prices |
| Item | List of variables | Transmission concerning reference year n | ||
|---|---|---|---|---|
| 01 | Cereals (including seeds) | X | X | X |
| 01.1 | Wheat and spelt | X | X | X |
| 01.1/1 | Soft wheat and spelt | — | — | X |
| 01.1/2 | Durum wheat | — | — | X |
| 01.2 | Rye and meslin | X | X | X |
| 01.3 | Barley | X | X | X |
| 01.4 | Oats and summer cereal mixtures | X | X | X |
| 01.5 | Grain maize | X | X | X |
| 01.6 | Rice | X | X | X |
| 01.7 | Other cereals | X | X | X |
| 02 | Industrial crops | X | X | X |
| 02.1 | Oil seeds and oleaginous fruits (including seeds) | X | X | X |
| 02.1/1 | Rape and turnip rape seed | — | — | X |
| 02.1/2 | Sunflower | — | — | X |
| 02.1/3 | Soya | — | — | X |
| 02.1/4 | Other oleaginous products | — | — | X |
| 02.2 | Protein crops (including seeds) | X | X | X |
| 02.3 | Raw tobacco | X | X | X |
| 02.4 | Sugar beet | X | X | X |
| 02.5 | Other industrial crops | X | X | X |
| 02.5/1 | Fibre plants | — | — | X |
| 02.5/2 | Hops | — | — | X |
| 02.5/3 | Other industrial crops: others | — | — | X |
| 03 | Forage plants | X | X | X |
| 03.1 | Fodder maize | — | — | X |
| 03.2 | Fodder root crops (including forage beet) | — | — | X |
| 03.3 | Other forage plants | — | — | X |
| 04 | Vegetables and horticultural products | X | X | X |
| 04.1 | Fresh vegetables | X | X | X |
| 04.1/1 | Cauliflower | — | — | X |
| 04.1/2 | Tomatoes | — | — | X |
| 04.1/3 | Other fresh vegetables | — | — | X |
| 04.2 | Plants and flowers | X | X | X |
| 04.2/1 | Nursery plants | — | — | X |
| 04.2/2 | Ornamental plants and flowers (including Christmas trees) | — | — | X |
| 04.2/3 | Plantations | — | — | X |
| 05 | Potatoes (including seeds) | X | X | X |
| 06 | Fruits | X | X | X |
| 06.1 | Fresh fruit | X | X | X |
| 06.1/1 | Dessert apples | — | — | X |
| 06.1/2 | Dessert pears | — | — | X |
| 06.1/3 | Peaches | — | — | X |
| 06.1/4 | Other fresh fruit | — | — | X |
| 06.2 | Citrus fruits | X | X | X |
| 06.2/1 | Sweet oranges | — | — | X |
| 06.2/2 | Mandarins | — | — | X |
| 06.2/3 | Lemons | — | — | X |
| 06.2/4 | Other citrus fruits | — | — | X |
| 06.3 | Tropical fruit | X | X | X |
| 06.4 | Grapes | X | X | X |
| 06.4/1 | Dessert grapes | — | — | X |
| 06.4/2 | Other grapes | — | — | X |
| 06.5 | Olives | X | X | X |
| 06.5/1 | Table olives | — | — | X |
| 06.5/2 | Other olives | — | — | X |
| 07 | Wine | X | X | X |
| 07.1 | Table wine | — | — | X |
| 07.2 | Quality wine | — | — | X |
| 08 | Olive oil | X | X | X |
| 09 | Other crop products | X | X | X |
| 09.1 | Vegetable materials used primarily for plaiting | — | — | X |
| 09.2 | Seeds | — | — | X |
| 09.3 | Other crop products: others | — | — | X |
| 10 | Crop output (01 to 09) | X | X | X |
| 11 | Animals | X | X | X |
| 11.1 | Cattle | X | X | X |
| 11.2 | Pigs | X | X | X |
| 11.3 | Equines | X | X | X |
| 11.4 | Sheep and goats | X | X | X |
| 11.5 | Poultry | X | X | X |
| 11.6 | Other animals | X | X | X |
| 12 | Animal products | X | X | X |
| 12.1 | Milk | X | X | X |
| 12.2 | Eggs | X | X | X |
| 12.3 | Other animal products | X | X | X |
| 12.3/1 | Raw wool | — | — | X |
| 12.3/2 | Silkworm cocoons | — | — | X |
| 12.3/3 | Other animal products: others | — | — | X |
| 13 | Animal output (11+12) | X | X | X |
| 14 | Agricultural goods output (10+13) | X | X | X |
| 15 | Agricultural services output | X | X | X |
| 15.1 | Agricultural services | — | — | X |
| 15.2 | Renting of milk quota | — | — | X |
| 16 | Agricultural output (14+15) | X | X | X |
| 17 | Non-agricultural secondary activities (inseparable) | X | X | X |
| 17.1 | Processing of agricultural products | X | X | X |
| 17.2 | Other inseparable secondary activities (goods and services) | X | X | X |
| 18 | Output of the agricultural industry (16+17) | X | X | X |
| 19 | Total intermediate consumption | X | X | X |
| 19.01 | Seeds and planting stock | X | X | X |
| 19.02 | Energy; lubricants | X | X | X |
| 19.02/1 | — | — | X | |
| 19.02/2 | — | — | X | |
| 19.02/3 | — | — | X | |
| 19.02/4 | — | — | X | |
| 19.03 | Fertilisers and soil improvers | X | X | X |
| 19.04 | Plant protection products and pesticides | X | X | X |
| 19.05 | Veterinary expenses | X | X | X |
| 19.06 | Animal feedingstuffs | X | X | X |
| 19.06/1 | X | X | X | |
| 19.06/2 | X | X | X | |
| 19.06/3 | X | X | X | |
| 19.07 | Maintenance of materials | X | X | X |
| 19.08 | Maintenance of buildings | X | X | X |
| 19.09 | Agricultural services | X | X | X |
| 19.10 | Other goods and services | X | X | X |
| 20 | Gross value added at basic prices (18-19) | X | X | X |
| 21 | Fixed capital consumption | X | X | X |
| 21.1 | Equipment | — | — | X |
| 21.2 | Buildings | — | — | X |
| 21.3 | Plantations | — | — | X |
| 21.4 | Others | — | — | X |
| 22 | Net value added at basic prices (20-21) | X | X | X |
| Item | List of variables | Transmission concerning reference year n | ||
|---|---|---|---|---|
| 23 | Compensation of employees | X | X | X |
| 24 | Other taxes on production | X | X | X |
| 25 | Other subsidies on production | X | X | X |
| 26 | Factor income (22−24+25) | X | X | X |
| 27 | Operating surplus/mixed income (22-23-24+25) | X | X | X |
| Item | List of variables | Transmission concerning reference year n | ||
|---|---|---|---|---|
| 28 | Rents and other real estate rental charges to be paid | X | X | X |
| 29 | Interest paid | X | X | X |
| 30 | Interest received | X | X | X |
| 31 | Entrepreneurial income (27-28-29+30) | X | X | X |
| Item | List of variables | Transmission concerning reference year n | ||
|---|---|---|---|---|
| 32 | GFCF in agricultural products | — | — | X |
| 32.1 | GFCF in plantations | — | — | X |
| 32.2 | GFCF in animals | — | — | X |
| 33 | GFCF in non-agricultural products | — | — | X |
| 33.1 | GFCF in materials | — | — | X |
| 33.2 | GFCF in buildings | — | — | X |
| 33.3 | Other GFCF | — | — | X |
| 34 | Gross fixed capital formation (excluding deductible VAT) (32+33) | — | — | X |
| 35 | Net fixed capital formation (excluding deductible VAT) (34-21) | — | — | X |
| 36 | Changes in stocks | — | — | X |
| 37 | Capital transfers | — | — | X |
| 37.1 | Investment grants | — | — | X |
| 37.2 | Other capital transfers | — | — | X |
| Item | List of variables | Transmission concerning reference year n | ||
|---|---|---|---|---|
| 38 | Total agricultural labour input | X | X | X |
| 38.1 | Non-salaried agricultural labour input | X | X | X |
| 38.2 | Salaried agricultural labour input | X | X | X |