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.
National Reference Metadata in Euro SDMX Metadata Structure (ESMS)
Compiling agency: Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data) Statistics Lithuania (first and second estimates)
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
Statistics Lithuania (first and second estimates)
1.2. Contact organisation unit
Resource economics division (final data)
Agricultural, Environmental and Energy Statistics Division (first and second estimates)
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
A. Vivulskio Str. 4A-13, 03220 Vilnius, Lithuania (final data)
Gedimino Ave 29, LT-01500, Vilnius, Lithuania (first and second estimates)
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
11 March 2024
2.2. Metadata last posted
11 March 2024
2.3. Metadata last update
11 March 2024
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 the country.
3.8. Coverage - Time
Data are available from 1995
3.9. Base period
Accounts for year n are calculated at current prices, at prices of year n-1
Value, volume and price indices are also obtained for reference years: n-1=100
Labour input data are shown as total annual work units.
Value in mill EUR (national currency).
The reference period based on the calendar year starting January 1st and ending December 31st.
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 by Commission delegated Regulation (EU) No 2019/280 of 3 December 2018.
National legislation:
2002/No. IX-987 Republic of Lithuania Law on the Agriculture, Food Industry and Rural Development;
16 May 2001 No. 569 the Government of the Republic of Lithuania resolution "On preparation of macroeconomic and related statistics of the Republic of Lithuania".
6.1.1. Responsible institution for compilation of EAA and unit values of agricultural products
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
Statistics Lithuania (First, second estimates)
6.1.2. Responsible institution for compilation of Agricultural Income Index
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
6.2. Institutional Mandate - data sharing
Official statistics programmes (OfSP);
Agreements with producers of official statistics.
7.1. Confidentiality - policy
In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania.
7.2. Confidentiality - data treatment
Staff sign legal confidentiality commitments on appointment. Guidelines and instructions are provided to staff on the protection of statistical confidentiality in the production and dissemination processes.
7.2.1. Confidentiality rules applied to microdata
No. For calculation EAA data on macro level are used.
7.2.2. Comments on the amount of data affected by embargo
No comments.
8.1. Release calendar
The data released nationally according to a pre-announced schedule.
Statistical information on final data EAA is published in publication: Lithuania in Figures, Environment, Agriculture and Energy in Lithuania. (in November).
Regular annual data dissemination in the Database of Indicators on website of Statistics Lithuania and Lithuanian Institute of Economics and Rural Development.
Database of Indicators (Agriculture, hunting, forestry and fishing -> Agriculture -> Agricultural production and economic accounts for agriculture -> Economic accounts for agriculture)
The inventories contribute significantly to the documentation of quality. The inventories help improving the quality of data as the descriptions can be compared with the common methodology.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania. Main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the Statistics Lithuania website.
11.2. Quality management - assessment
The quality of statistical results meets the requirements of accuracy, timeliness and punctuality, comparability and consistency.
EAA are calculated using aggregated data from certain statistical surveys, regulated by the EU and national legislation and complying with the quality requirements established therein, and administrative data.
Indicators are evaluated by analyzing the quality of the information received. Statistical indicators are compared with the indicators of the previous period and the corresponding other statistical surveys. Outstanding values of indicators are identified and analyzed. In the event of significant deviations, the data provider shall be contacted and the reasons for the deviation explained.
12.1. Relevance - User Needs
EAA dataserve the needs of national institutions, governments, research institutions, business concerns and public generally.
Users needs - the data on agricultural industry output, intermediate consumption, value added, factor income, entrepreneurial income, labour input, etc. The data of EAA are used for further calculations of National Accounts and are used for CAP development.
12.2. Relevance - User Satisfaction
Feedback from users is positive.
12.3. Completeness
The data - sets are quite complete. Rate is 100 percent.
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.
14.1. Timeliness
First EAA estimation transmitted to Eurostat 30th November N, second EAA estimation transmitted to Eurostat 31th JJanuary N+1. Results published on nationally database: 14th December (first EAA estimation), 10th Februaly (second EAA estimation). Results is published on Eurostat database after validation procedures are done.
The final results for the reference period published in October N+1.
14.2. Punctuality
The EAA data are released in a timely and punctual manner.
Final data: estimates in September of N+1 are published in October N+1;
First estimates: in November of the reference year (N); are published on 18 th December N.
Second estimates: in March of N+1; are published on 12th April N+1.
EAA data are comparable over time.
15.1. Comparability - geographical
Due to the different sources, data across countries are not fully comparable. However, for items compiled based on consolidated data sources (agricultural production statistics and price statistics) the comparability is considered to be high.
15.2. Comparability - over time
EAA data are comparable over time.
15.3. Coherence - cross domain
15.3.1. Coherence - sub annual and annual statistics
EAA data are internally coherent and consistent.
EAA data are coherent with development in agricultural production statistics and with the agricultural price statistics. The EAA validation includes comparison with these statistics.
Results in the EAA are compared with results in the FADN.
15.3.2. Coherence - National Accounts
The main indicators (output, intermediate consumption, GVA, etc) in the EAA are comparable with national accounts figures for the agricultural sector.
The differences between first/second estimates and final data for the main indicators of the EAA (Factor Income, Labour Input and the Index of real factor income per labour input (Indicator A)) are monitored closely.
15.4. Coherence - internal
The EAA data set are considered as consistent and the indicators for development provide reliable statistical results.
EAA are calculated using the aggregated data from Statistics Lithuania’s statistical surveys, as well as other national authorities’ statistical surveys. No additional surveys are carried out, so there is no burden for respondents.
17.1. Data revision - policy
EAA revisions is carried out twice a year. Results of first revision (EAA second estimates) for the year N-1 is published on the 10th of February year N. Results of second revision (EAA final data) for the year N-1 is published in October year N.
17.2. Data revision - practice
17.2.1. Years where retropolations are carried out and (if they are not yet available) when they will be available
Revision is carried out in order to revise first and second EAA estimates with latest available data sources. Revised statistical information is transmitted to Eurostat. For the revision of EAA indicators, data from the latest available statistical surveys conducted by Statistics Lithuania, as well as annual information prepared by the Agricultural Information and Rural Business Centre, annual agricultural products producer prices and Farm accountancy data network data are used.
17.2.2. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
Revision is carried out in order to revise first and second EAA estimates with latest available data sources. Revised statistical information is transmitted to Eurostat. For the revision of EAA indicators, data from the latest available statistical surveys conducted by Statistics Lithuania, as well as annual information prepared by the Agricultural Information and Rural Business Centre, annual agricultural products producer prices and Farm accountancy data network data are used.
Annual.
18.1. Source data
Gross output- crop
– Supply balance sheets for cereals by kind;
– Official statistics on crop production (crop area, yield and harvest).
– Official price statistics.
2. In compiling EAA the following data sources are used:
–Crop area declarations for subsidies are used for assessing crop area in farmers’ farms and agricultural companies’ and enterprises’.
–Data on yield are provided in statistical reports by all agricultural companies’ and enterprises’ and by farmers’ farms using sample survey.
–Producer prices are provided to Statistics Lithuania each month by enterprises purchasing and processing of agricultural production.
3. The data sources used for the caltulation EAA cover all the country 's agricultural producers.
1. Gross output - animal
– Animal production statistics: Report from slaughterhouses on number of slaughtered animals and quantities in kg;
– Survey on number of livestock and production of animals products in agricultural companies and enterprises and farmers’ farm;
– Animal identification register;
– Foreign Trade Statistics.
– Prices for meat and live animals: Report from slaughterhouses and agricultural companies and enterprises.
2. – Annual Report on results of economical-financial activity in agricultural companies and enterprises, total;
–FADN sample survey.
3. The data sources used for the caltulation EAA cover all the country 's agricultural producers.
Intermediate consumption
1.– Official statistics on the use of arable land;
– Price statistics: Price indices of goods and services purchased for agricultural production purposes;
– Annual Report on results of economical-financial activity in agricultural companies and enterprises;
– FADN survey.
2. Annual Report on results of economical-financial activity in agricultural companies and enterprises, total;
–FADN sample survey.
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
Annual.
18.2.1. Time of the year where the updates of the EAA are carried out
in September.
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 )
If necessary, the updates of the EAA are carried out.
Administrative source- data on subsidies paid to the producer have been taken from the Register of Payment of the Lithuanian Payment Agency
18.4. Data validation
Before data dissemination, several checks on the internal coherence of the data are carried out. Calculation results are analysed and compared with the results of previous years.
18.5. Data compilation
EAA data (national level) in current prices and in constant prices (n-1) are compiled. The indicators A,B and C are compiled using data in real values and labour input data.
The first calculation is based on forecasts for agricultural output, intermediate consumption components, producer price indices and price indices for goods consumed in agriculture, the second – based on provisional data from annual statistical surveys. The final calculation is based on the final data from annual statistical surveys and data from other institutions producing official statistics.
18.5.1. Calculation procedures
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
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
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
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:-
Calculation of compensation of VAT on Other subsidies on production:-
18.6. Adjustment
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.
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.
11 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 the country.
The reference period based on the calendar year starting January 1st and ending December 31st.
Not applicable to EAA compilation.
Value in mill EUR (national currency).
EAA data (national level) in current prices and in constant prices (n-1) are compiled. The indicators A,B and C are compiled using data in real values and labour input data.
The first calculation is based on forecasts for agricultural output, intermediate consumption components, producer price indices and price indices for goods consumed in agriculture, the second – based on provisional data from annual statistical surveys. The final calculation is based on the final data from annual statistical surveys and data from other institutions producing official statistics.
Gross output- crop
– Supply balance sheets for cereals by kind;
– Official statistics on crop production (crop area, yield and harvest).
– Official price statistics.
2. In compiling EAA the following data sources are used:
–Crop area declarations for subsidies are used for assessing crop area in farmers’ farms and agricultural companies’ and enterprises’.
–Data on yield are provided in statistical reports by all agricultural companies’ and enterprises’ and by farmers’ farms using sample survey.
–Producer prices are provided to Statistics Lithuania each month by enterprises purchasing and processing of agricultural production.
3. The data sources used for the caltulation EAA cover all the country 's agricultural producers.
1. Gross output - animal
– Animal production statistics: Report from slaughterhouses on number of slaughtered animals and quantities in kg;
– Survey on number of livestock and production of animals products in agricultural companies and enterprises and farmers’ farm;
– Animal identification register;
– Foreign Trade Statistics.
– Prices for meat and live animals: Report from slaughterhouses and agricultural companies and enterprises.
2. – Annual Report on results of economical-financial activity in agricultural companies and enterprises, total;
–FADN sample survey.
3. The data sources used for the caltulation EAA cover all the country 's agricultural producers.
Intermediate consumption
1.– Official statistics on the use of arable land;
– Price statistics: Price indices of goods and services purchased for agricultural production purposes;
– Annual Report on results of economical-financial activity in agricultural companies and enterprises;
– FADN survey.
2. Annual Report on results of economical-financial activity in agricultural companies and enterprises, total;
–FADN sample survey.
Annual.
First EAA estimation transmitted to Eurostat 30th November N, second EAA estimation transmitted to Eurostat 31th JJanuary N+1. Results published on nationally database: 14th December (first EAA estimation), 10th Februaly (second EAA estimation). Results is published on Eurostat database after validation procedures are done.
The final results for the reference period published in October N+1.
Due to the different sources, data across countries are not fully comparable. However, for items compiled based on consolidated data sources (agricultural production statistics and price statistics) the comparability is considered to be high.
