Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Eurostat, the statistical office of the European Union.
1.2. Contact organisation unit
E1: Agriculture and fisheries
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Eurostat, the statistical office of the European Union
5 Rue Alphonse Weicker
L-2921 Luxembourg
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
16 December 2020
2.2. Metadata last posted
4 March 2024
2.3. Metadata last update
11 March 2025
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide detailed information on the preformance and the income of the agricultural sector. The purpose is to analyse the production process of the agricultural industry and the income derived from it. The accounts are therefore based on the industry concept.
The EAA are detailed data on the value of output, intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interest, capital formation etc. The values are available in both current prices and volume terms.
Agricultural Labour Input (ALI) statistics are an integrated part of the overall concept of the EAA. Meanwhile Unit Values (UV) were an integragted part of the concept of EAA only until 2018. Since then the collection of UV is discontinued.
The EAA are a satellite account of the European System of Accounts (ESA), providing complementary information and concepts adapted to the particular nature of the agricultural industry. Although their structure very closely matches that of the national accounts, their compilation requires the formulation of appropriate rules and methods.
National Statistical Institutes or Ministries of Agriculture are responsible for data collection and calculations of national EAA, in accordance with EC Regulations. Eurostat is responsible for the EU aggregations.
Regional data
The EAA are also compiled at regional level (NUTS2), but only in values at current prices. The agricultural labour input data however, are not available at regional level.
Please note that for paragraphs where no metadata for regional data has been specified, the regional metadata is identical to the metadata provided for national data.
Frequency of data collection for data under Regulation (EC) No 138/2004
Dataset
Transmission date via eDamis*
EAA at current prices and at prices of previous year, detailed
30 September year n+1
EAA Regional data**
30 September year n+2
EAA First Estimates
30 November year n
EAA Second Estimates
31 March year n+1
* Templates for data transmission are accessible on Circabc.
** Data transmission under regulation since 2023, except for countries receiving derogation from 2025.
3.2. Classification system
The EAA are an integral part of the ESA. As such, they are compiled based on NACE REV. 2, the statistical classification of economic activities in the European Community. The list of activities which defines the agricultural industry corresponds, in principle, to Division 01 of that classification: Crop and animal production, hunting and related service activities. The list of products collected is enclosed in annex.
The data are collected under regulation for Member States and EFTA countries. Candidate countries may send data on voluntary basis.
None of the candidate countries participated in the quality reporting for the reference year 2020.
Regional data
The territorial classification of regional data is broken down according to the NUTS classification.
For most countries the regional data is available at NUTS 2 level.
The sector covers the income of all units involved in agricultural production, even if some of those units have more important economic activities or if the purpose of some others is not commercial. Note, however, that kitchen gardens (producing for own-consumption only) are not included.
Division 01 of NACE Rev. 2 comprises:
Group 01.1: Growing of non-perennial crops;
Group 01.2: Growing of perennial crops;
Group 01.3: Plant propagation;
Group 01.4: Animal production;
Group 01.5: Mixed farming;
Group 01.6: Support activities to agriculture and post-harvest crop activities;
Group 01.7: Hunting, trapping and related service activities.
The list of agricultural activities characteristic of the EAA corresponds to these seven groups of activities (01.1to 01.7), but with the following caveats:
the inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding),
the exclusion of certain activities which, in NACE Rev. 2, are considered as agricultural services (e.g. the operation of irrigation systems - only agricultural contract work is taken into account here).
The agricultural industry of the EAA differs in some respects from the branch as defined for national accounts purposes. The differences relate to the definition of both characteristic activities and units. They can be summarised as follows:
EAA agricultural industry =
NA agricultural branch
- Production units providing associated agricultural services other than agricultural contract work (i.e. the operation of irrigation systems)
+ Agricultural separable secondary activities of units whose principal activity is not agricultural
The NACE-classification (rev2) has been implemented by September 2011 in the ESA and in EAA.
3.4. Statistical concepts and definitions
A detailed methodology can be found in Annex I of the EAA Regulation and in the 'Manual on the Economic Accounts for Agriculture' (see on Circabc). All these documents can be found in the annexes.
The EAA are satellite accounts of the European System of Accounts (ESA) providing complementary information and concepts adapted to the particular nature of the agricultural industry.
The EAA are shown as a sequence of inter-related accounts. As the EAA are based on the industry concept, the sequence of accounts in accordance with ESA has to be limited to the first accounts of the current account:
the production account and;
the generation-of-income account.
whose balancing items are value added and operating surplus, respectively.
Nevertheless, it is thought that, given the specific features of agriculture, it should be possible to compile other accounts, at least in part, in so far as the relevant flows can be clearly attributed to them. The accounts in question are the following:
the entrepreneurial income account (one of the current accounts) and
the capital account (one of the accumulation accounts).
The EAA provide a wide range of indicators on the economic activities in the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), as well as compensation of employees, other taxes and subsidies on production, net operating surplus or net mixed income, property income and net entrepreneurial income.
Estimates of the volume of agricultural labour provided during the calendar year, measured in Annual Work Units (AWUs). A distinction is drawn between non-salaried and salaried AWUs, which together make up total AWUs. The total number of hours worked in agriculture represents the aggregate number of hours actually worked as an employee or a self-employed person during the calendar year, when the output of this work is included in the output of the agricultural industry. One AWU corresponds to the input, measured in working time, of one person who is engaged in agricultural activities on an agricultural unit on a full-time basis over an entire year. The total labour input corresponds to the total hours worked divided by the average annual number of hours worked in full-time jobs within the economic territory. Full-time work should be based on the definition used in Eurostat's Farm Structure Survey (FSS) and is typically 1800 hours per year, if no specific national provisions are detailed.
One person cannot represent more than one AWU. This constraint holds even if someone is working in the agricultural industry for more than the number of hours defining full time. The agricultural labour input of persons who work less than full time on agricultural holdings is calculated as the quotient of the number of hours actually worked (per week or per year) and the number of hours actually worked (per week or per year) in a full-time job. Total hours worked do not cover work for the private household of the holder or manager.
Three indicators of agricultural income are defined in the EAA Regulation:
•Indicator A: Index of the real income of factors in agricultural per annual work unit. This yardstick corresponds to the real net value added at factor cost of agriculture per total AWU
•Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit. This indicator presents the changes in net entrepreneurial income over time, per non-salaried AWU.
•Indicator C: Net entrepreneurial income of agriculture. This income aggregate is presented as an absolute value (or in the form of an index in real terms). It allows comparability over time of the income of the agricultural industry between Member States.
Eurostat also presents agricultural real factor income per annual work unit, euro/AWU: Agricultural real factor income that represents all the value generated by a unit engaged in an agricultural production activity at real prices per annual work unit (AWU) which corresponds to the full-time equivalent labour. It should be considered when comparing absolute levels of agricultural real factor income per AWU that the number of full-time hours can differ country by country (see Manual, box 78) and that countries may have different characteristics: high capital input with low labour input or the opposite. This is a chain linked volume indicator. This means that the index calculated from this indicator is chain linked at EU level that differenciates it from the indicator A.
Regional data
The concept for compiling of EAA at regional level is described in Chapter 7 of the EAA Regulation. Not all national tables are necessarily available at regional level. To consult the list of available national- and regional- datasets, please see the annex I of EAA regulation.
3.5. Statistical unit
The overall unit is the agricultural sector. However, in order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This requirement means that, as a rule, institutional units must be broken-down into smaller and more homogeneous units with regard to the kind of production. Local kind-of-activity units (local KAUs) are intended to meet this requirement as a first but practically oriented operational approach (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local unit. The KAU groups all the parts of an institutional unit in its capacity as producer contributing to the performance of an activity at class level (four digits) in NACE Rev. 2 (the reference classification for economic activities) and corresponds to one or more operational subdivisions of the institutional unit. The institutional unit's information system must be capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148).
The agricultural holding, which is the unit currently used for statistical studies of agriculture (censuses, surveys of the structure of agricultural holdings), is the local KAU most appropriate to the agricultural industry (even though certain other units, such as wine or olive oil cooperatives, or units performing contract work, etc., have to be included in it). Nevertheless, it should be pointed out that the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts and EAA is based on a statistical approach.
3.6. Statistical population
Although the ESA gives pre-eminence to local KAUs, the unit best suited to analyse the production process is the unit of homogeneous production (UHP). This unit is used to analyse inputs and outputs, since it corresponds exactly to a type of activity. Institutional units are thus divided into as many UHPs as there are activities (other than ancillary). By grouping these units of homogeneous production it is possible to break down the economy into 'pure' (homogeneous) branches. A UHP cannot, as a rule, be directly observed. Therefore, the accounts of homogeneous branches cannot be compiled on the basis of groups of UHPs. The ESA describes a method for compiling these accounts. It involves attributing secondary production and the corresponding costs of activity branches to the appropriate homogeneous branches (ESA 2010, 9.52 to 9.63).
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity. Inseparable non-agricultural secondary activities of local agricultural KAUs are defined as activities closely linked to agricultural production for which information on any of output, intermediate consumption, compensation of employees, labour input or GFCF cannot be separated from information on the main agricultural activity during the period of statistical observation. Only that part of a specific non-agricultural secondary activity which is inseparable must be included. As a consequence, a given non-agricultural activity will be included in the agricultural industry if it is impossible to separate it from the main agricultural activity of a local KAU, but will be excluded if it can be separated from the main agricultural activity, in which case the secondary activity gives rise to a non-agricultural local KAU. The selection criterion for inseparable non-agricultural secondary activities is not so much the nature of the product as the type of activity. For example, agro-tourism services provided by a farm must only be included if they cannot be separated from its agricultural activities. This would probably not be the case when these activities become important. Thus, non-agricultural products accounted for in the production of the agricultural industry may vary geographically and over time.
3.7. Reference area
Data are collected for the Member States of the European Union, EFTA countries, UK (until 2020) and candidate countries.
Eurostat publishes aggregates for EU Member States, EU and EFTA countries together, as well as for the Euro Area in Eurobase.
The regional economic accounts for agriculture (REAA) are established at the NUTS 2 level, the most detailed level available for the countries mentioned.
3.8. Coverage - Time
For the EAA, data availability is generally as described here:
EU-15 data are available from 1993 onwards,
EU-25 data are available from 1998 onwards,
EU-27_2007 data are available from 1998 onwards,
EU-28 data are available for the years 2005-2019,
EU-27_2020 data are available from 2005,
rolling EU aggregate data are available from 1993 (EU6-1958, EU9-1973, EU10-1981, EU12-1986, EU15-1995, EU25-2004, EU27-2007, EU28-2013, EU27-2020),
EU-27_2020_EFTA data are available from 2007,
EA11 data are available from 1991 onwards,
EA12 data are available from 1993 onwards,
EA16 data are available from 1998 onwards,
EA19 data are available from 1998 onwards,
EA20 data are available from 2005 onwards,
rolling EA aggregate data are available from 1991 (EA11-1999, EA12-2001, EA13-2007, EA15-2008, EA16-2009, EA17-2011, EA18-2014, EA19-2015, EA20-2023),
Member State data: for some countries data go back as far as 1973 (Denmark, France, and Sweden),
EFTA countries data availability: Switzerland (for 1985 onwards), Iceland (for 2007 onwards), Norway (for 1995 onwards),
United Kingdom (1973-2020).
For most countries regional data are available for fewer years than the series of national EAA.
3.9. Base period
Accounts for year n are calculated at current prices, at prices of year n-1. Data at prices of year 2015 (and also 2010 and 2005) are derived by chain linking. Value, volume and price indices are also obtained: n-1=100, 2015=100, 2010=100 and 2005=100.
Labour input data are shown as total Annual Work Units and as indices 2015=100, 2010=100 and 2005=100.
The data at prices of 2005 are not updated anymore.
Accounts data are given in:
Millions of euro (from 1 January 1999)/Millions of ECU (up to 31 December 1998),
Millions of national currency (including 'euro fixed' series for euro area countries),
MIO_PPS Millions of PPS (Purchasing Power Standard),
Furthermore, the core data and the indicators are expressed using indices. The reference years are 2015=100, 2010=100, 2005 = 100 and n-1 = 100, respectively,
Agricultural labour input data are given in,
Thousands of annual work units (AWU),
Indices related to 2015=100, 2010=100 and 2005=100.
Real factor income per annual work unit (AWU) indicator is in euro/AWU.
Unit value statistics (historical data until 2018) are given in
1000 tonnes (Quantities);
Euro per tonnes (unit value);
National currency per tonnes (unit values).
The reference period is the calendar year.
The reference year is related to the time for production and use, which does not necessarily correspond to the time for sale and purchase.
As an example, cereals produced (harvested) in year n are valued in the EAA for year n, including the value of the part sold or used in the following year.
Regional data
The reference period is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
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 (OJ L33, 05 February 2004) sets the legal basis for establishing a harmonized methodology for the compilation of the EAA and REAA. The regulation has been amended by Regulations 306/2005, 909/2006, 212/2008 (212/2008 relates to data from 2010), 1350/2013, 2019/280 and 2022/590.
Regional data
Regions are defined according the NUTS as specified in Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS). See the list of Regions NUTS 2021 used for EAA regional data.
6.2. Institutional Mandate - data sharing
There is no data sharing.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines to ensure the confidentiality of data used for the production of European statistics and the access to those confidential data, with due account for technical developments and the requirements of users in a democratic society.
7.2. Confidentiality - data treatment
Only non-confidential data are received. Data can be subject to agreed embargoes related to national release dates.
8.1. Release calendar
Eurostat publishes a (Eurostat-wide) release calendar on its website. The release calendar covers a full calendar year and includes all scheduled EAA news releases and news article. However, database releases are not included in the Eurostat-wide release calendar. Regional data are uploaded in the database upon receipt and validation.
8.2. Release calendar access
The release calendar for EAA and REAA is published on the Eurostat website in the following website: Eurostat - Release calendar.
8.3. Release policy - user access
In line with the Community legal framework and the European Statistics Code of Practice Eurostat disseminates European statistics on Eurostat's website respecting professional independence. It is done in an objective, professional and transparent manner in which all users are treated equitably. The detailed arrangements are governed by the Eurostat protocol on impartial access to Eurostat data for users.
Eurostat submits the EAA data under embargo to the European Commission Directorate General for Agriculture and Rural Development (DG AGRI), 2 working days before the release date. This pre-release access follows the memorandum of understanding between DG AGRI and Eurostat.
Annual - national data that countries provide under transmisison programme (specified in the Annex of the EAA regulation) are published by Eurostat at the same date of the news release/news item.
Regional data are published annually, uploaded in the database upon receipt and validation.
10.1. Dissemination format - News release
Eurostat publishes three news articles per year as regards the EAA:
Mid-November: Full set of EAA.
End of November: Regional EAA.
Mid-December: EAA first estimates.
Additionally, Eurostat publishes and regularly updates as statistics explained article on Performance of the agricultural sector which main source are the EAA.
10.2. Dissemination format - Publications
In addition to the news articles in section 10.1 above, Eurostat publishes and regularly updates as statistics explained article on Performance of the agricultural sector which main source are the EAA.
EAA data are used as input to several Eurostat publications, like Key Figures on the European food chain, Eurostat regional yearbook or Sustainable development in the EU - monitoring report on progress towards the SDGs in an EU context.
DG AGRI uses EAA data in several publications, reports and in the agri-food data portal.
The EAA methodological manual is available on Circabc - EAA methodological manual. It it provides methodological clarifications to the requirements laid down in Annex I of the EAA Regulation. Chapter 4 of the Manual contains the methodology for ALI.
10.7. Quality management - documentation
The documentation are available on the procedures applied for quality management and assessment in the EAA Quality reports. Quality reports are essential for assessing, improving and communicating on the quality of European statistics. The quality (accuracy/consistency) checks carried out by Eurostat on the received country data are described in Chapter 12 of EAA methodological manual.
11.1. Quality assurance
Quality of national EAA data is assured by strict application of Reg. (EC) 138/2004 concepts and by applying the guidelines of the ESS handbook for quality reports.
During the overall compilation process, national and regional EAA data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat).
11.2. Quality management - assessment
The overall quality of the EAA statistics is considered to be good. The concept is well consolidated in the countries. Eurostat assess the quality of the data transmitted according to Regulation (EC) No 138/2004. The quality criteria set out in Article 12 of Regulation (EC) No 223/2009 applies for the transmitted data.
12.1. Relevance - User Needs
The main users are:
DG AGRI, national Ministries of Agriculture as well as regional authorities in agriculture. Among other objectives to designing, monitoring and assessing the common agricultural policy (CAP). EAA data are relevant to the European Grean Deal and the Farm to Fork strategy.
Other European Commission Directorate Generals, such as ECFIN, GROW, FISMA, SANTE and REGIO.
National statistical insititutes.
Politicians.
Farmers and farmers' associations.
Researchers in the fields of economics, agriculture and environment, among others.
International organisations such as the Food and Agriculture Organisation of the United Nations (FAO), other United Nations agencies, the Organisation for Economic Co-operation and Development (OECD), the World Bank and the US Department of Agriculture.
Journalists.
General public.
12.2. Relevance - User Satisfaction
Feedback from users who have asked for data and/or explanations is positive.
The press coverage of News items and other publications indicates the high relevance of the information provided.
Regarding agricultural statistics in general, user satisfaction is discussed by the Directors Group on Agricultural Statistics (DGAS).
12.3. Completeness
EAA data at national level exist for BE, BG, CZ, DK, DE, EE, IE, EL, ES, FR, HR, IT, CY, LV, LT, LU, HU, MT, NL, AT, PL, PT, RO, SI, SK, FI, SE, CH, IS, NO and UK.
The data sets consist of more than one hundred accounting items per country. Datasets are complete, as the account is a comprehensive structure where no important element can be missing without severe consequences.
The data for the regional EAA are less complete. Most countries submit complete data, however some years are missing in a number of cases. Regional data transmissions are compulsory from 2023 with reference year 2021, exept for countries with derogation.
13.1. Accuracy - overall
Due to the multi-source character of the EAA, it is not possible to provide an overall indicator. The labour input data are normally based on the Integrated Farm Statistics, where the accuracy is high.
The differences between the EAA first/second estimates and EAA data for indicators are monitored. In most cases (years, countries), comparisons show a high level of reliability in the first/second estimates.
The accuracy of regional EAA data is considered to be lower than the country level data as the regional data are breakdowns of national data (often based on a top-down approach).
13.2. Sampling error
The sampling is not applicable in EAA. EAA integrate several source statistics (Integrated Farm Statistics, crops statistics, milk statistics etc.) where sampling errors are compiled.
13.3. Non-sampling error
Some errors may occur in the sources used by countries for the EAA compilation. Any error occured are corrected by countries according to their revision policy. EU level revision policy on EAA is under development.
14.1. Timeliness
EAA data:
EAA first estimates for year n: received in n-1 month; published in n-15 days.
EAA second estimates: received in n+3 months; published in n+4.5 months.
EAA data: received in n+9 months and published in n+10.5 months.
Member states' data are revised according to national schedules, and revisions are applied to Eurostat’s online database as soon as they become available to Eurostat.
Regional data
Regional data are received in n+21 months, usually revisions are done by the next regional data publication. However, a number of countries send regional data earlier.
14.2. Punctuality
Countries submit their data according to the transmission programme of the EAA Regulation.
15.1. Comparability - geographical
The comparability is insured by the application of common definitions of Economic accounts for agriculture (Reg. (EC) 138/2004).
15.2. Comparability - over time
The comparability over time can be considered as good. Due to methodological improvements breaks can appear in time series, which are explained in metadata.
Comparability of regional data over time will be affected by breaks in the NUTS classification.
15.3. Coherence - cross domain
EAA data are coherent with agricultural production and agricultural price statistics. The EAA validation includes comparisons with these statistics. Other related statistics can be used for cross checking.
The main indicators (output, intermediate consumption, GVA, etc) in the EAA are, with respect to different sector definitions, coherent with national accounts figures for the agricultural sector (NACE 01).
Regional data (for year n) are consistent with the national data transmitted by Member States n+2 years. However, temporal inconsistency may occur between national and regional data, when these are revised.
15.4. Coherence - internal
Due to accountancy rules, EAA data should be consistent internally. EU aggregates are revised simultaneously with national revisions.
At each stage of dissemination of EAA, the estimation of EAA is based on the currently available data. By the availability of more detailed data sources related to the reference period, the results become more accurate. All reported errors (once validated) result in corrections of the disseminated version. Reported errors are corrected in the disseminated versions as soon as the correct data have been validated.
18.1. Source data
The main sources used for the compilation of the EAA are agricultural statistics and administrative sources.
The evaluation of crop output can normally be based on resources, i.e. the estimate of quantities produced (harvested) based on estimates of areas under crops and yields, or on uses, i.e. on estimates of purchases by the user branches of agricultural products, exports net of imports, to which should be added certain quantities used for intermediate consumption by the agricultural industry, changes in inventories and use for own account (much of which is own final consumption). The latter approach can be proved highly appropriate in cases where the buyers of these agricultural products are readily identifiable and the four other components of uses are limited (for example, products requiring preliminary processing before they can be used, such as sugar beet, tobacco, etc.). Nevertheless, a physical balance sheet is necessary in order to verify the consistency and reliability of the data.
Statistics on slaughtering, exports/imports of live animals and the size of herds are the main sources of data for measuring the output of animals. The output of animal products (mainly milk) is generally estimated using sales to user branches (dairies, packers) because of the specific uses to which they are put.
Agricultural Price Statistics is a main source for the valuation of agricultural output as well as intermediate consumption. Prices and price indices are also an important source for compiling values at previous year prices.
Most of the intermediate goods that form part of the EAA can broadly only be used in agriculture (seeds and planting stock, fertilisers, pesticides, etc.). In this case, purchases by the agricultural sector are based on the data relating to sales by the economic branches which supply these intermediate goods (after inclusion of external trade).
The Integrated Farm Statistics is normally the main data source for agricultural labour input data. In years when the survey is not carried out, there is often some part of the structure survey on agricultural holdings carried out for national purposes (for example, often specific to labour). In some Member States, these are sample surveys, in others exhaustive surveys.
The Farm Accountancy Data Network can be a source that contributes to the valuation of intermediate consumption and the elements in the income account.
Administrative information on, for example, subsidies and taxes is also an important source.
Expert estimates are also used in some cases - often in order to complete the sector coverage.
Regional data
This varies from country to country. Specific data collections can be organised for compiling the regional EAA or they can be compiled as a breakdown of the national EAA.
18.2. Frequency of data collection
Data collection specifically for EAA is implemented annually.
Data collection related to other domains is defined by the specific regulations/decisions. They can be annual or quarterly or monthly data sources that are aggregated to annual level for the purpose of EAA compilation.
18.3. Data collection
Data are collected in line with Eurostat policies and procedures via eDAMIS using Excel files.
18.4. Data validation
EAA data received from the countries are validated by Eurostat. During the validation process described in Chapter 12 of EAA methodological manual, any issues that arise are discussed bilaterally with the competent experts of the countries. Eurostat aims to clarify all questions that arise during the validation process, to ensure the quality of the disseminated data.
18.5. Data compilation
The countries compile national EAA data in current prices (n) and in prices of the previous year (n-1) for each variable, as required by Regulation (EC) No 138/2004.
Data at reference year prices (n=2015, n = 2010 and n = 2005) are calculated using data at current (n) and previous year prices (n-1) by chain-linking.
Real values data (2015, 2010, 2005 and n-1 values) are compiled using national GDP-deflators.
Agricultural income indicators:
Indicators A, B and C, are indices, which reflect the changes between the current and the reference period and are compiled using agricultural income data in real-terms and labour input in Annual Work Unit.
Eurostat computes EU aggregates for the EAA by summing up the national EAA relevant items after applying, if necessary, the annual exchange rate. The EU aggregates for labour input are also the sum of the national Annual Work Units.
Eurostat also presents agricultural real factor income per annual work unit, euro/AWU: Agricultural real factor income that represents all the value generated by a unit engaged in an agricultural production activity at real prices per annual work unit (AWU) which corresponds to the full-time equivalent labour. It should be considered when comparing absolute levels of agricultural real factor income per AWU that the number of full-time hours can differ country by country (see Manual, box 78) and that countries may have different characteristics: high capital input with low labour input or the opposite. This is a chain linked volume indicator. This means that the index calculated from this indicator is chain linked at EU level that differenciate it from the indicator A.
Regional data
Regional data are available only at current prices in accordance with the amended Regulation mentioned above. For the sake of comparability, data are converted to euro for countries using other currencies.
18.6. Adjustment
No adjustments are applied.
Not defined.
The Economic Accounts for Agriculture (EAA) provide detailed information on the preformance and the income of the agricultural sector. The purpose is to analyse the production process of the agricultural industry and the income derived from it. The accounts are therefore based on the industry concept.
The EAA are detailed data on the value of output, intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interest, capital formation etc. The values are available in both current prices and volume terms.
Agricultural Labour Input (ALI) statistics are an integrated part of the overall concept of the EAA. Meanwhile Unit Values (UV) were an integragted part of the concept of EAA only until 2018. Since then the collection of UV is discontinued.
The EAA are a satellite account of the European System of Accounts (ESA), providing complementary information and concepts adapted to the particular nature of the agricultural industry. Although their structure very closely matches that of the national accounts, their compilation requires the formulation of appropriate rules and methods.
National Statistical Institutes or Ministries of Agriculture are responsible for data collection and calculations of national EAA, in accordance with EC Regulations. Eurostat is responsible for the EU aggregations.
Regional data
The EAA are also compiled at regional level (NUTS2), but only in values at current prices. The agricultural labour input data however, are not available at regional level.
Please note that for paragraphs where no metadata for regional data has been specified, the regional metadata is identical to the metadata provided for national data.
Frequency of data collection for data under Regulation (EC) No 138/2004
Dataset
Transmission date via eDamis*
EAA at current prices and at prices of previous year, detailed
30 September year n+1
EAA Regional data**
30 September year n+2
EAA First Estimates
30 November year n
EAA Second Estimates
31 March year n+1
* Templates for data transmission are accessible on Circabc.
** Data transmission under regulation since 2023, except for countries receiving derogation from 2025.
11 March 2025
A detailed methodology can be found in Annex I of the EAA Regulation and in the 'Manual on the Economic Accounts for Agriculture' (see on Circabc). All these documents can be found in the annexes.
The EAA are satellite accounts of the European System of Accounts (ESA) providing complementary information and concepts adapted to the particular nature of the agricultural industry.
The EAA are shown as a sequence of inter-related accounts. As the EAA are based on the industry concept, the sequence of accounts in accordance with ESA has to be limited to the first accounts of the current account:
the production account and;
the generation-of-income account.
whose balancing items are value added and operating surplus, respectively.
Nevertheless, it is thought that, given the specific features of agriculture, it should be possible to compile other accounts, at least in part, in so far as the relevant flows can be clearly attributed to them. The accounts in question are the following:
the entrepreneurial income account (one of the current accounts) and
the capital account (one of the accumulation accounts).
The EAA provide a wide range of indicators on the economic activities in the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), as well as compensation of employees, other taxes and subsidies on production, net operating surplus or net mixed income, property income and net entrepreneurial income.
Estimates of the volume of agricultural labour provided during the calendar year, measured in Annual Work Units (AWUs). A distinction is drawn between non-salaried and salaried AWUs, which together make up total AWUs. The total number of hours worked in agriculture represents the aggregate number of hours actually worked as an employee or a self-employed person during the calendar year, when the output of this work is included in the output of the agricultural industry. One AWU corresponds to the input, measured in working time, of one person who is engaged in agricultural activities on an agricultural unit on a full-time basis over an entire year. The total labour input corresponds to the total hours worked divided by the average annual number of hours worked in full-time jobs within the economic territory. Full-time work should be based on the definition used in Eurostat's Farm Structure Survey (FSS) and is typically 1800 hours per year, if no specific national provisions are detailed.
One person cannot represent more than one AWU. This constraint holds even if someone is working in the agricultural industry for more than the number of hours defining full time. The agricultural labour input of persons who work less than full time on agricultural holdings is calculated as the quotient of the number of hours actually worked (per week or per year) and the number of hours actually worked (per week or per year) in a full-time job. Total hours worked do not cover work for the private household of the holder or manager.
Three indicators of agricultural income are defined in the EAA Regulation:
•Indicator A: Index of the real income of factors in agricultural per annual work unit. This yardstick corresponds to the real net value added at factor cost of agriculture per total AWU
•Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit. This indicator presents the changes in net entrepreneurial income over time, per non-salaried AWU.
•Indicator C: Net entrepreneurial income of agriculture. This income aggregate is presented as an absolute value (or in the form of an index in real terms). It allows comparability over time of the income of the agricultural industry between Member States.
Eurostat also presents agricultural real factor income per annual work unit, euro/AWU: Agricultural real factor income that represents all the value generated by a unit engaged in an agricultural production activity at real prices per annual work unit (AWU) which corresponds to the full-time equivalent labour. It should be considered when comparing absolute levels of agricultural real factor income per AWU that the number of full-time hours can differ country by country (see Manual, box 78) and that countries may have different characteristics: high capital input with low labour input or the opposite. This is a chain linked volume indicator. This means that the index calculated from this indicator is chain linked at EU level that differenciates it from the indicator A.
Regional data
The concept for compiling of EAA at regional level is described in Chapter 7 of the EAA Regulation. Not all national tables are necessarily available at regional level. To consult the list of available national- and regional- datasets, please see the annex I of EAA regulation.
The overall unit is the agricultural sector. However, in order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This requirement means that, as a rule, institutional units must be broken-down into smaller and more homogeneous units with regard to the kind of production. Local kind-of-activity units (local KAUs) are intended to meet this requirement as a first but practically oriented operational approach (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local unit. The KAU groups all the parts of an institutional unit in its capacity as producer contributing to the performance of an activity at class level (four digits) in NACE Rev. 2 (the reference classification for economic activities) and corresponds to one or more operational subdivisions of the institutional unit. The institutional unit's information system must be capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148).
The agricultural holding, which is the unit currently used for statistical studies of agriculture (censuses, surveys of the structure of agricultural holdings), is the local KAU most appropriate to the agricultural industry (even though certain other units, such as wine or olive oil cooperatives, or units performing contract work, etc., have to be included in it). Nevertheless, it should be pointed out that the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts and EAA is based on a statistical approach.
Although the ESA gives pre-eminence to local KAUs, the unit best suited to analyse the production process is the unit of homogeneous production (UHP). This unit is used to analyse inputs and outputs, since it corresponds exactly to a type of activity. Institutional units are thus divided into as many UHPs as there are activities (other than ancillary). By grouping these units of homogeneous production it is possible to break down the economy into 'pure' (homogeneous) branches. A UHP cannot, as a rule, be directly observed. Therefore, the accounts of homogeneous branches cannot be compiled on the basis of groups of UHPs. The ESA describes a method for compiling these accounts. It involves attributing secondary production and the corresponding costs of activity branches to the appropriate homogeneous branches (ESA 2010, 9.52 to 9.63).
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity. Inseparable non-agricultural secondary activities of local agricultural KAUs are defined as activities closely linked to agricultural production for which information on any of output, intermediate consumption, compensation of employees, labour input or GFCF cannot be separated from information on the main agricultural activity during the period of statistical observation. Only that part of a specific non-agricultural secondary activity which is inseparable must be included. As a consequence, a given non-agricultural activity will be included in the agricultural industry if it is impossible to separate it from the main agricultural activity of a local KAU, but will be excluded if it can be separated from the main agricultural activity, in which case the secondary activity gives rise to a non-agricultural local KAU. The selection criterion for inseparable non-agricultural secondary activities is not so much the nature of the product as the type of activity. For example, agro-tourism services provided by a farm must only be included if they cannot be separated from its agricultural activities. This would probably not be the case when these activities become important. Thus, non-agricultural products accounted for in the production of the agricultural industry may vary geographically and over time.
Data are collected for the Member States of the European Union, EFTA countries, UK (until 2020) and candidate countries.
Eurostat publishes aggregates for EU Member States, EU and EFTA countries together, as well as for the Euro Area in Eurobase.
The regional economic accounts for agriculture (REAA) are established at the NUTS 2 level, the most detailed level available for the countries mentioned.
The reference period is the calendar year.
The reference year is related to the time for production and use, which does not necessarily correspond to the time for sale and purchase.
As an example, cereals produced (harvested) in year n are valued in the EAA for year n, including the value of the part sold or used in the following year.
Regional data
The reference period is the calendar year.
Due to the multi-source character of the EAA, it is not possible to provide an overall indicator. The labour input data are normally based on the Integrated Farm Statistics, where the accuracy is high.
The differences between the EAA first/second estimates and EAA data for indicators are monitored. In most cases (years, countries), comparisons show a high level of reliability in the first/second estimates.
The accuracy of regional EAA data is considered to be lower than the country level data as the regional data are breakdowns of national data (often based on a top-down approach).
Accounts data are given in:
Millions of euro (from 1 January 1999)/Millions of ECU (up to 31 December 1998),
Millions of national currency (including 'euro fixed' series for euro area countries),
MIO_PPS Millions of PPS (Purchasing Power Standard),
Furthermore, the core data and the indicators are expressed using indices. The reference years are 2015=100, 2010=100, 2005 = 100 and n-1 = 100, respectively,
Agricultural labour input data are given in,
Thousands of annual work units (AWU),
Indices related to 2015=100, 2010=100 and 2005=100.
Real factor income per annual work unit (AWU) indicator is in euro/AWU.
Unit value statistics (historical data until 2018) are given in
1000 tonnes (Quantities);
Euro per tonnes (unit value);
National currency per tonnes (unit values).
The countries compile national EAA data in current prices (n) and in prices of the previous year (n-1) for each variable, as required by Regulation (EC) No 138/2004.
Data at reference year prices (n=2015, n = 2010 and n = 2005) are calculated using data at current (n) and previous year prices (n-1) by chain-linking.
Real values data (2015, 2010, 2005 and n-1 values) are compiled using national GDP-deflators.
Agricultural income indicators:
Indicators A, B and C, are indices, which reflect the changes between the current and the reference period and are compiled using agricultural income data in real-terms and labour input in Annual Work Unit.
Eurostat computes EU aggregates for the EAA by summing up the national EAA relevant items after applying, if necessary, the annual exchange rate. The EU aggregates for labour input are also the sum of the national Annual Work Units.
Eurostat also presents agricultural real factor income per annual work unit, euro/AWU: Agricultural real factor income that represents all the value generated by a unit engaged in an agricultural production activity at real prices per annual work unit (AWU) which corresponds to the full-time equivalent labour. It should be considered when comparing absolute levels of agricultural real factor income per AWU that the number of full-time hours can differ country by country (see Manual, box 78) and that countries may have different characteristics: high capital input with low labour input or the opposite. This is a chain linked volume indicator. This means that the index calculated from this indicator is chain linked at EU level that differenciate it from the indicator A.
Regional data
Regional data are available only at current prices in accordance with the amended Regulation mentioned above. For the sake of comparability, data are converted to euro for countries using other currencies.
The main sources used for the compilation of the EAA are agricultural statistics and administrative sources.
The evaluation of crop output can normally be based on resources, i.e. the estimate of quantities produced (harvested) based on estimates of areas under crops and yields, or on uses, i.e. on estimates of purchases by the user branches of agricultural products, exports net of imports, to which should be added certain quantities used for intermediate consumption by the agricultural industry, changes in inventories and use for own account (much of which is own final consumption). The latter approach can be proved highly appropriate in cases where the buyers of these agricultural products are readily identifiable and the four other components of uses are limited (for example, products requiring preliminary processing before they can be used, such as sugar beet, tobacco, etc.). Nevertheless, a physical balance sheet is necessary in order to verify the consistency and reliability of the data.
Statistics on slaughtering, exports/imports of live animals and the size of herds are the main sources of data for measuring the output of animals. The output of animal products (mainly milk) is generally estimated using sales to user branches (dairies, packers) because of the specific uses to which they are put.
Agricultural Price Statistics is a main source for the valuation of agricultural output as well as intermediate consumption. Prices and price indices are also an important source for compiling values at previous year prices.
Most of the intermediate goods that form part of the EAA can broadly only be used in agriculture (seeds and planting stock, fertilisers, pesticides, etc.). In this case, purchases by the agricultural sector are based on the data relating to sales by the economic branches which supply these intermediate goods (after inclusion of external trade).
The Integrated Farm Statistics is normally the main data source for agricultural labour input data. In years when the survey is not carried out, there is often some part of the structure survey on agricultural holdings carried out for national purposes (for example, often specific to labour). In some Member States, these are sample surveys, in others exhaustive surveys.
The Farm Accountancy Data Network can be a source that contributes to the valuation of intermediate consumption and the elements in the income account.
Administrative information on, for example, subsidies and taxes is also an important source.
Expert estimates are also used in some cases - often in order to complete the sector coverage.
Regional data
This varies from country to country. Specific data collections can be organised for compiling the regional EAA or they can be compiled as a breakdown of the national EAA.
Annual - national data that countries provide under transmisison programme (specified in the Annex of the EAA regulation) are published by Eurostat at the same date of the news release/news item.
Regional data are published annually, uploaded in the database upon receipt and validation.
EAA data:
EAA first estimates for year n: received in n-1 month; published in n-15 days.
EAA second estimates: received in n+3 months; published in n+4.5 months.
EAA data: received in n+9 months and published in n+10.5 months.
Member states' data are revised according to national schedules, and revisions are applied to Eurostat’s online database as soon as they become available to Eurostat.
Regional data
Regional data are received in n+21 months, usually revisions are done by the next regional data publication. However, a number of countries send regional data earlier.
The comparability is insured by the application of common definitions of Economic accounts for agriculture (Reg. (EC) 138/2004).
The comparability over time can be considered as good. Due to methodological improvements breaks can appear in time series, which are explained in metadata.
Comparability of regional data over time will be affected by breaks in the NUTS classification.
