1.1. Contact organisation
Hungarian Central Statistical Office
1.2. Contact organisation unit
Sectoral Statistics Department
1.3. Contact name
Szabolcs Szilágyi
1.4. Contact person function
Head of Section
1.5. Contact mail address
H-1525 Budapest, P.O.B. 51.
Hungary
1.6. Contact email address
szabolcs.szilagyi@ksh.hu
1.7. Contact phone number
+36-1-345-6584
1.8. Contact fax number
+36-1-345-6680
2.1. Metadata last certified
6 March 2024
2.2. Metadata last posted
6 March 2024
2.3. Metadata last update
6 March 2024
See sub-categories below.
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide detailed information on income from agricultural activity.
The methods are laid down in the Regulation (EC) 138/2004 of the European Parliament and of the Council.
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. However, some differences exist and they are detailed in Annex 1 of Regulation (EC) 138/2004 of the European Parliament and of the Council.
3.2.1. Level of detail for compilation of EAA
See the detail below.
3.2.1.1. Components of the Production account : Output
See sheets 3.2.1.1.(a) to 3.2.1.1.(c) in the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
3.2.1.2. Components of the Production account : Intermediate consumption
See sheets 3.2.1.2 (a) to 3.2.1.2 (c) in the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
3.2.1.3. Components of the Generation of income account
See sheet 3.2.1.3 in the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
3.2.1.4. Components of the Entrepreneurial income account
See sheet 3.2.1.4 in the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
3.2.1.5. Components of the Capital account
See sheet 3.2.1.5 in the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file.
3.3. Coverage - sector
The sector covers 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. However, kitchen gardens (producing for own-consumption only) are not included.
The list of agricultural activities characteristic of the EAA corresponds to the seven groups of Division 01 of NACE Rev 2 activities (01.1 to 01.7), 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).
3.4. Statistical concepts and definitions
A detailed methodology can be found in Annex I of Regulation (EC) 138/2004.
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 is 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 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), both in current prices and in constant prices, 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 in current prices.
Three indicators of the economic performance of agriculture are defined in the EAA:
•Indicator A: Index of the real income of factors in agricultural per annual work unit.
•Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit.
•Indicator C: Net entrepreneurial income of agriculture.
3.4.1. Components of the Production account : Output
Agricultural output is the total of agricultural products and the goods and services produced in inseparable non-agricultural secondary activities created during the accounting period. It is recorded as a resource in the production account and it is valued and recorded at the time it is generated, that is when produced and not when paid by the purchaser.
In the compilation of the EAA, output is progressively broken down in quantity terms (see paragraph 2.037 of Regulation (EC) 138/2004).
Output is valued at the basic price. The basic price is the price receivable by the producers from the purchaser for a unit of a good or service produced, minus any tax (i.e. taxes on products) payable on that unit plus any subsidy (i.e. subsidies on products) receivable on that unit. The basic price excludes any transport charges invoiced separately by the producer. It also excludes holding gains and losses on financial and non-financial assets.
The valuation of output at the basic price makes it necessary to distinguish between taxes (other than VAT) on products and subsidies on products, on the one hand, and other taxes and subsidies on production, on the other.
3.4.2. Components of the Production account : Intermediate consumption
Intermediate consumption represents the value of all goods and services used as inputs in the production process, excluding fixed assets whose consumption is recorded as fixed capital consumption.
The inputs used for intermediate consumption should be valued at the purchaser prices for similar goods and services applicable at the time of their insertion in the production process. The purchaser price includes taxes less subsidies on products (but excluding deductible taxes like VAT on the products). It also includes any transport charges paid separately by the purchaser to take delivery at the required time and place.
3.4.3. Components of the Generation of income account
In the case of the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees.
For details please see sheet 3.4.3 - Other questions in the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
3.4.4. Components of the Entrepreneurial income account
The entrepreneurial income account records certain types of property income (mainly land rents, interest and property income attributed to insurance policy holders).
For details please see sheet 3.4.4 - Other questions in the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
3.4.5. Elements of the Capital account
In addition to Gross fixed capital formation (GFCF), the capital account records distributive transactions corresponding to aid for investment and other capital transfers.
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 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 (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local 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, (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.
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.
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) The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm must only be included if they cannot be separated from its agricultural activities.
3.7. Reference area
The entire territory of Hungary.
3.8. Coverage - Time
Data are available from 1998.
3.9. Base period
Accounts for year n are calculated at current prices and at prices of year n-1. The base year for prices of year n-1 is 2015.
Value, volume and price indices are also obtained for reference year: n-1=100.
Quantities are shown in 1 000 t, (in 10 000 hl, for grape must and wine) to one decimal place. For animals, live weight is used.
Prices are shown per tonne (per 10 hl for wine and grape must).
Values are shown in million HUF.
Labour input is expressed in 1000 AWUs.
The reference year is 2020. The reference period is based on the calendar year.
See sub-categories below.
6.1. Institutional Mandate - legal acts and other agreements
EU legislation:
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 as amended
National legislation:
The Act CLV of 2016 on Official Statistics provides the general regulatory framework of surveys implemented in Hungary. Surveys of the reference period are included in the yearly National Program of Statistical Data Collection (NPSDC) which is a Government Decree.
6.1.1. Responsible institution for compilation of EAA and unit values of agricultural products
The compilation of the Economic Accounts for Agriculture is the main responsibility of the Sectoral Statistics Department at Hungarian Central Statistical Office in close co-operation with the Research Institute of Agricultural Economics of the Ministry of Agriculture and the National Accounts Department of Hungarian Central Statistical Office.
6.1.2. Responsible institution for compilation of Agricultural Income Index
Sectoral Statistics Department at Hungarian Central Statistical Office is responsible for the compilation of the Agricultural Income Index in close co-operation with the Research Institute of Agricultural Economics of the Ministry of Agriculture.
6.2. Institutional Mandate - data sharing
Hungarian Central Statistical Office and Research Institute of Agricultural Economics of the Ministry of Agriculture are responsible for data sharing.
See sub-categories below.
7.1. Confidentiality - policy
The protection of personal data and the publicity of data of public interest are regulated by the following Acts in Hungary:
- Act CLV of 2016 on Official statistics,
- Act CXII of 2011 on the Right of Informational Self-Determination and on Freedom of Information.
Besides the above mentioned legal acts, internal regulations on confidentiality exist within the HCSO. On the top of the regulations concerning data protection stands the Confidentiality Policy of the HCSO, which contains the most important principles regarding statistical confidentiality. The HCSO Regulation on Data Protection sets forth more detailed rules and as a framework regulation is complemented by several other internal regulations. The access to statistical data is regulated in a separate internal regulation (Regulation 18/2014 on the rules of data access) which contains the rules on the six data access channels of the HCSO.
In virtue of the Act CXII of 2011 on Informational Self-Determination and on Freedom of Information and the Act XLVI CLV of 2016 on Official statistics all individual data are qualified as confidential and are treated as such. Survey data are validated and checked exclusively by the staff of HCSO and enumerators are responsible for preventing unauthorized access to the completed questionnaires.
Confidentiality Policy of the HCSO: http://www.ksh.hu/docs/bemutatkozas/eng/avpol_web_eng.pdf
HCSO Regulation on Data Protection: http://www.ksh.hu/docs/szolgaltatasok/adatigenyles/hcso_regulation_on_data_protection.pdf
7.2. Confidentiality - data treatment
In general, all data disseminated by HCSO goes through obligatory statistical disclosure control (SDC) procedures. The most commonly SDC method used for protecting sensitive cells is the cell suppression. Under the HCSO internal data protection regulation, all datasets are checked for secondary cell suppression where primary cell suppression is applied. Direct identifiers are removed from all datasets (except in cases regulated by law).
All research outputs produced in the safe environment (Safe Centre, remote access, remote execution) also go through obligatory output checking procedures.
7.2.1. Confidentiality rules applied to microdata
See HCSO regulation on data protection: https://www.ksh.hu/docs/szolgaltatasok/adatigenyles/hcso_regulation_on_data_protection.pdf
7.2.2. Comments on the amount of data affected by embargo
See sub-categories below.
8.1. Release calendar
According to the Dissemination Calendar, for reference year 2020 EAA results were published as follows:
First estimation: 11/12/2020
Second estimation: 08/03/2021
Final data: 15/10/2021
8.2. Release calendar access
Publications: https://www.ksh.hu/katalogus/#/kiadvanyok/naptar/en
First releases: https://www.ksh.hu/katalogus/#/gyorstajekoztatok/naptar/en
Tables (STADAT): https://www.ksh.hu/katalogus/#/stadat/naptar/en
8.3. Release policy - user access
In general the Dissemination Policy (https://www.ksh.hu/docs/bemutatkozas/eng/tajpol_web_eng.pdf?lang=en) of the Hungarian Central Statistical Office was followed.
First releases and the related datasets are published strictly at 9 a.m. on days provided in the Dissemination calendar. The release of further regularly issued publications and the related datasets is provided with weekly accuracy, release date of publications planned for the current year are given by monthly accuracy in the Catalogue. Publications are released after the process of authorisation is closed, and users can access information on publication on the homepage of our website, in the section ’In the spotlight’ , as well as in the Publication repertory, under the ‘Latest publications’ menu item. Users can access information on the release of data not related to publications in STADAT, from the titles of tables in the table system, and in the Dissemination database, from dates of update emerging when executing queries. Detailed information on the form and frequency of publication is disclosed in the Metainformation menu item, available from our website.
Data are disseminated three times a year:
- first estimation in December of the reference year,
- second estimation in March following the reference year,
- final data in October following the reference year.
See sub-categories below.
10.1. Dissemination format - News release
In case of the first estimation of the EAA first release is published:
First release related to the first estimation for 2020: https://www.ksh.hu/gyorstajekoztatok/#/en/document/mgt20
10.2. Dissemination format - Publications
Regular publications are disseminated in case of second estimation and final data of the EAA.
Publication of the second estimation for 2020: https://www.ksh.hu/docs/eng/xftp/stattukor/mgszlak/2020/index.html
Publication of the final data for 2020: https://www.ksh.hu/apps/shop.kiadvany?p_kiadvany_id=1069205&p_temakor_kod=KSH&p_lang=EN
10.3. Dissemination format - online database
Link to the online database of Regional EAA: https://statinfo.ksh.hu/Statinfo/themeSelector.jsp?&lang=en
10.4. Dissemination format - microdata access
Microdata are not disseminated.
10.5. Dissemination format - other
There is no other dissemination format.
10.6. Documentation on methodology
For the better understanding of data the HCSO publishes the documentation of many different statistical domains including EAA documentation.
It comprises:
- the main metadata of statistics (purpose, content, legal base, data production methodology, data quality, concepts, classifications, data sources, forms of publications),
- the definitions of concepts (glossary of statistics, explanation of and cross-references between concepts, changes of definitions over time),
- the data sources used in a statistical domain (registers, data surveys, and data received from other sources, serving as a basis for producing statistics),
- the most frequently used classifications (their structure, with explanation of items, tables of correspondence between different classifications and the different versions of each classification),
- the methods applied,
- data production processes,
- data quality aspects,
- produced results.
Metadata and documentations are permanently updated in accordance with changes.
Link to the EAA methodology: https://www.ksh.hu/apps/meta.objektum?p_lang=EN&p_menu_id=110&p_ot_id=100&p_obj_id=BDAK
10.6.1. Further methodological guidelines available at national level
Information of data collections related to the EAA: https://www.ksh.hu/apps/meta.objektum?p_lang=EN&p_menu_id=110&p_almenu_id=107&p_ot_id=100&p_obj_id=BDAK&p_nav=Data%20sources
Information regarding the main concepts and nomenclatures utilised in the products published by the HCSO and in the statistical data production processes are available on the website. Concepts and definitions are linked to the publications on the website of the HCSO. EAA concepts and definitions: https://www.ksh.hu/docs/eng/modsz/mez_meth.html
EAA methodological notes: https://www.ksh.hu/docs/eng/xftp/stattukor/mgszlak/2020/methodology.html
10.7. Quality management - documentation
Quality policy of HCSO: https://www.ksh.hu/docs/bemutatkozas/eng/minpol_web_eng.pdf
Quality policy of HCSO: https://www.ksh.hu/docs/bemutatkozas/eng/minpol_web_eng.pdf
11.1. Quality assurance
Quality policy of HCSO: https://www.ksh.hu/docs/bemutatkozas/eng/minpol_web_eng.pdf
Quality guidelines for the statistical processes of the HCSO: https://www.ksh.hu/docs/bemutatkozas/eng/minosegi_iranyelvek_eng.pdf
11.2. Quality management - assessment
Accuracy, clarity, and comparability and coherence must be taken into account in respect of dissemination.
See sub-categories below.
12.1. Relevance - User Needs
National Accounts
Ministry of Agriculture
Research Institute of Agricultural Economics of the Ministry of Agriculture
universities - for scientific purposes
12.2. Relevance - User Satisfaction
The user opinions available from different surveys and the spontaneous incoming remarks are collected and systematized by HCSO and they are integrated in the course of the development of our products and services.
HCSO endeavours to ascertain user opinions in different subjects. These are as follows: data, statistical domains; publications; website and related services; other services; other topics, for example the image of HCSO, statistical literacy or the trust in the Office.
We distinguish cases when users’ remarks are available in a structured way, i.e. as a result of user forums, phone or personal (interview or focus-group-based) surveys and those when we obtain them in some other way (spontaneous feedback to an expert at an event where the experts of HCSO take part or through official channels such as the ‘Contact us’ menu on our website). Other methods are the user forums, the focus-groups and the in-depth interviews.
In addition to direct interviews, other methods are also used to get to know the demands of our users. We analyse regularly the clicks and downloads of users visiting our website in order to publish information in a structure adapting to the logic of our users as far as possible and we examine the data domains and publications on the basis of the need for them.
12.3. Completeness
All statistics needed are available.
See sub-categories below.
13.1. Accuracy - overall
Not applicable to EAA compilation.
13.2. Sampling error
Not applicable to EAA compilation.
13.3. Non-sampling error
Not applicable to EAA compilation.
See sub-categories below.
14.1. Timeliness
The results of the first estimation are available one month before the end of the reference year.
The results of the second estimation are available one month after the end of the reference year.
Final data is available 10 months after the end of the reference year.
14.2. Punctuality
Results were released on the target date according to Release Calendar.
Data were transmitted to Eurostat according to the deadlines.
See sub-categories below.
15.1. Comparability - geographical
The Economic Accounts for Agriculture (EAA) are based on 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. Compliance with this EU regulation guarantees the comparability of Hungarian figures with the data of other EU Member States. There are no differences between national EAA and data transmitted to Eurostat.
The comparability of data in the regional EAA is ensured.
15.2. Comparability - over time
The time series of the EAA go back to 1998. All data are comparable to each other in the time series (1998-2020).
15.3. Coherence - cross domain
Data have been compared with the statistcs below:
- Crop production
- Livestock and animal products
- Agricultural producer and input prices
EAA data are coherent with data of agricultural production statistics and agricultural price statistics.
EAA figures can be also compared with FADN data.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
Due to the different sector definition EAA data are not directly comparable with National Accounts data. The System of National Accounts provides data on the activities of organisations belongings to the NACE category of agriculture, disregarding if those were agricultural activities. The EAA take into account the total agricultural production and services, broken down by agricultural activities, irrespective of the NACE category of the organisations or individuals that perform these activities. Therefore they contain the agricultural production figures of enterprises not classified under agriculture based on the higher value added in other areas by their main activity.
15.4. Coherence - internal
Each set of outputs are internally consistent in the EAA.
Due to online surveys, increased use of administrative data and further automation the costs associated with the data collection and production were reduced.
There is less burden on respondents due to more user-friendly questionnaires, increased use of administrative data, easier data transmission.
See sub-categories below.
17.1. Data revision - policy
According to the EU regulation, final Economic Accounts for Agriculture are compiled annually by 30 September following the reference year.
1. Scheduled revisions:
1.1 Routine revisions: Data revisions are made annually at the time of the finalisation of the annual Economic Accounts for Agriculture.
1.2 Major revisions: there have never been major revisions in this statistical domain.
2. Non-scheduled revisions: Data revisions not announced in advance occur only in exceptional cases, namely if any unforeseeable event (data error, technical problem, etc.) makes necessary the revision of data.
17.2. Data revision - practice
Routine data revisions are made annually at the time of the finalisation of the annual Economic Accounts for Agriculture.
17.2.1. Years where retropolations are carried out and (if they are not yet available) when they will be available
EAA compilation has started in 2010. Retropolations have been made for all previous years back to 1998.
17.2.2. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
Estimations have been made for all items of EAA using the same data sources and the same methodology as in 2010.
See sub-categories below.
18.1. Source data
18.1.1. Data sources used - Components of the Production account : Output
See sheet 18.1.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
18.1.2. Data sources used - Components of the Production account : Intermediate consumption
For detailed explanations on data sources used, please see remarks under concept 18.1.3.
18.1.3. Data sources used - Individual intermediate consumption items
See sheet 18.1.3 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.1.4. Data sources used - Components of the Generation of the income account
See sheet 18.1.4 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
18.1.5. Data sources used - Components of the Entrepreneurial income account
See sheet 18.1.5 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
18.1.6. Data sources used – Elements of the Capital account
See sheets 18.1.6 of the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file.
18.2. Frequency of data collection
18.2.1. Time of the year where the updates of the EAA are carried out
First provisional estimate for year n: end of November of year n
Second provisional estimate for year n: January of year n+1
Final data for Eurostat: September of year n+1 for data from year n-3 onwards
18.2.2. Years covered by each of these updates (i.e. update in September of year n for the years n-1, n-2, n-3 )
The data for the previous year (and before) are updated only when the final data is made for the current year in each September. In each September, the whole time series could be updated (if necessary).
18.3. Data collection
Sample Surveys
1. Annual data of agricultural enterprises and private holdings (1092, 1094, 1095, 2219, 2375)
Methods of data collection: Electronic questionnaire, face-to-face interview
Questionnaires:
- Production, utilisation and net income of the crop products, vegetables, grass and reed (Nr. 1092): https://www.ksh.hu/docs/hun/info/02osap/2020/kerdoiv/k201092.pdf
- Production, utilisation and net income of fruits and grape products (Nr. 1094): https://www.ksh.hu/docs/hun/info/02osap/2020/kerdoiv/k201094.pdf
- Change in livestock, production, utilisation and net income of animals for slaughter and animal products (Nr. 1095): https://www.ksh.hu/docs/hun/info/02osap/2020/kerdoiv/k201095.pdf
Methods of data collection: Electronic questionnaire
Questionnaire: https://www.ksh.hu/docs/hun/info/02osap/2020/kerdoiv/k201758.pdf
3. Balance of agricultural trade (1099)
Methods of data collection: Electronic questionnaire
Questionnaire: https://www.ksh.hu/docs/hun/info/02osap/2020/kerdoiv/k201099.pdf
Administrative sources
1. IACS
Data transfer method: Electronic
2. Data of grape wine and wine production, wine stocks
Data transfer method: Electronic
Experts
1. Farm Accountancy Data Network
Methods of data collection: Electronic questionnaire
18.4. Data validation
- Data format checks
- Completeness checks
- Range checks
- Relational checks
- Comparisons with previous rounds of the data collection
- Interviewers
- Supervisors
- Staff from local departments
- Staff from central department
18.5. Data compilation
See sub-categories below.
18.5.1. Calculation procedures
See sub-categories below.
18.5.1.1. Components of the Production account - Output
See sheet 18.5.1.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
See also Excel file 'Annex 6 - Calculation methods output'.
18.5.1.2. Components of the Production account : Intermediate consumption
See sheet 18.5.1.2 (a) and 18.5.1.2 (b) of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.5.1.3. Components of the Generation of income account
See sheet 18.5.1.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
18.5.1.4. Components of the Entrepreneurial income account
See sheet 18.5.1.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
18.5.1.5. Elements of the Capital account
See sheets 18.5.1.5 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file.
18.5.2. Estimations
See sub-categories below.
18.5.2.1. Components of the Production account : Output
See sheets 18.5.2.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
18.5.2.2. Components of the Production account : Intermediate consumption
See sheet 18.5.2.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.5.2.3. Components of the Generation of income account
See sheet 18.5.2.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
18.5.2.4. Components of the Entrepreneurial income account
See sheet 18.5.2.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
18.5.2.5. Elements of the Capital account
See sheet 18.5.2.5 of the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file.
18.5.3. Numerical example
See sub-categories below.
18.5.3.1. Components of the Production account : Output
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.
18.5.3.2. Components of the Production account : Intermediate consumption
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.
18.5.3.3. Components of the Generation of income account
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.
18.5.3.4. Components of the Entrepreneurial income account
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.
18.5.3.5. Elements of the Capital account
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.
18.5.4. Provisional and semi-definitive accounts and agricultural income index vs. definitive accounts
See sub-categories below.
18.5.4.1. Components of the Production account : Output
See sheet 18.5.4.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
18.5.4.2. Components of the Production account : Intermediate consumption
See sheet 18.5.4.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.5.5. Calculation of non-deductible VAT
See sheet 18.5.5 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.5.6. Calculation of compensation of VAT
Calculation of compensation of VAT on Other taxes on production: Not applicable
Calculation of compensation of VAT on Other subsidies on production: Not applicable
18.6. Adjustment
See sub-categories below.
18.6.1. Components of the Production account : Output
See sheet 18.6.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.
18.6.2. Components of the Production account : Intermediate consumption
See sheet 18.6.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file.
18.6.3. Components of the Generation of income account
See sheet 18.6.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file.
18.6.4. Components of the Entrepreneurial income account
See sheet 18.6.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file.
18.6.5. Elements of the Capital account
See sheet 18.6.5 of the attached Excel file 'Annex 5 - Elements of the capital account' in the section Annexes at the end of the file.
List of abbreviations:
ADÉL - Uniform Data Entry and Validation System of the Hungarian Central Statistical Office
EC - European Community
EAA - Economic Accounts for Agriculture
ELEKTRA - Integrated Data Gathering System of theHungarian Central Statistical Office for legal entities
ESA - European System of Accounts
FADN - Farm Accountancy Data Network
GFCF - Gross fixed capital formation
HCSO - Hungarian Central Statistical Office
IACS - Integrated Administration and Control System
KAU - Kind-of-activity-unit
MAJA - Integrated Data Gathering System of Hungarian Central Statistical Office for private farms
NACE - Nomenclature of Economic Activities
NPSDC - National Program of Statistical Data Collection
SDC - Statistical disclosure control
STADAT - Table system on the website of the Hungarian Central Statistical Office
UHP - Unit of homogeneous production
VAT - Value added tax
Annex 2 - Components of th Production accont - Intermediate consumption
Annex 3 - Components of the Generation of income account
Annex 4 - Components of the Entrepreneurial income account
Elements of the Capital account
Calculation methods - Output
Numerical example
The Economic Accounts for Agriculture (EAA) provide detailed information on income from agricultural activity.
The methods are laid down in the Regulation (EC) 138/2004 of the European Parliament and of the Council.
6 March 2024
A detailed methodology can be found in Annex I of Regulation (EC) 138/2004.
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 is 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 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), both in current prices and in constant prices, 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 in current prices.
Three indicators of the economic performance of agriculture are defined in the EAA:
•Indicator A: Index of the real income of factors in agricultural per annual work unit.
•Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit.
•Indicator C: Net entrepreneurial income of agriculture.
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 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 (ESA 2010, 2.147).
The local KAU is defined as the part of a KAU which corresponds to a local 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, (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.
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.
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) The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm must only be included if they cannot be separated from its agricultural activities.
The entire territory of Hungary.
The reference year is 2020. The reference period is based on the calendar year.
Not applicable to EAA compilation.
Quantities are shown in 1 000 t, (in 10 000 hl, for grape must and wine) to one decimal place. For animals, live weight is used.
Prices are shown per tonne (per 10 hl for wine and grape must).
Values are shown in million HUF.
Labour input is expressed in 1000 AWUs.
See sub-categories below.
Data are disseminated three times a year:
- first estimation in December of the reference year,
- second estimation in March following the reference year,
- final data in October following the reference year.
The results of the first estimation are available one month before the end of the reference year.
The results of the second estimation are available one month after the end of the reference year.
Final data is available 10 months after the end of the reference year.
The Economic Accounts for Agriculture (EAA) are based on 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. Compliance with this EU regulation guarantees the comparability of Hungarian figures with the data of other EU Member States. There are no differences between national EAA and data transmitted to Eurostat.
The comparability of data in the regional EAA is ensured.
The time series of the EAA go back to 1998. All data are comparable to each other in the time series (1998-2020).


