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.
Agricultural and Forestry, Industrial, Construction and Energy Statistics Department
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
ČSÚ
Na padesátém 81
100 82 Prague 10
Czech Republic
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
11 August 2026
2.2. Metadata last posted
11 August 2025
2.3. Metadata last update
11 August 2025
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
3.2. Classification system
The EAA are a satellite account of the European System of Accounts (ESA), therefore EAA constitute 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 that are detailed in Annex I of Regulation (EC) 138/2004 of the European Parliament and of the Council.
3.3. Coverage - sector
The sector covers all units involved in agricultural production, even if some of those units have other more important economic activities even if the purpose of these activities is not commercial. However, kitchen gardens (producing for own-consumption only) are not included. The list of agricultural activities covered by EAA corresponds to the seven groups of Division 01 of NACE Rev 2 activities (01.1 to 01.7), with the following caveats/differences:
inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding),
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
The EAA are a satellite account of the 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 accounts:
the production account (its balancing item: value added)
the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
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 of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year 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 at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
Index of the real income of factors in agriculture per annual work unit (indicator A).
Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
3.4.1. Components of the Production account : Output
Agricultural output is the total of the agricultural products and the goods and services produced in inseparable non-agricultural secondary activities 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, i.e. when produced and not when paid by the purchaser.
In the compilation of the EAA, output is progressively broken down in quantity terms (see point 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.
The components of output in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below covers the list of products included under ‘other’ categories.
List of 'Other products'
Items
Other cereals except wheat and spelt, rye and meslin, barley, oats and summer cereals mixture, grain maize, rice
This item includes triticale, winter cereals mixtures for grain, spring cereals mixtures for grain, other cereals
Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya
This item includes poppy, mustard for seed, oil flax and other oil seed crops under this item.
Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops
The item fibre plants includes only hemp. To the item other industrial crop: others we have been included energy and other industrial crops.
The item fodder root crops includes forage beet and other root crops. To the item other forage plants we have been included cereals harvested green, annual leguminous plants harvested green, other annual fodder crops, red clover, lucerne, other perennial fodder crops, temporary grasses and grazings and permanent grassland.
Other fresh vegetables except Cauliflower, Tomatoes
This item includes celeriac, carrots, root parsley, radishes, kohlrabi, onions, garlic, cabbages, cucumbers, spinach, mushrooms, etc.
Other fresh fruit, except apples, pears, peaches
The item other fresh fruit includes apricots, plums, cherry, sour cherry, currant, gooseberry, raspberries, strawberries and walnuts.
Fiber plants
The item fibre plants includes only hemp.
Other crop products: Others: not elsewhere classified
culinary and medicinal plants
Other animals Other than cattle, pigs, equines, sheep and goats, poultry
rabbits only
Other animal products: others than milk, eggs, raw wool, silkworm cocoons
This item includes raw wool, honey and wax.
Processing of agricultural products:
Items
Other animal products other than milk
egg processing
Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products
agritourism, sports activities, landscape conservation, fish farming, renewable energy production
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, the consumption of which 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 excludes 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.
The components of intermediate consumption in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below only covers the list of products included under ‘other’ categories.
List of 'Other products'
Items
Energy; lubricants other than electricity, gas, other fuels and propellants
lubricants
Other goods and services other than listed under 2.108 in the Reg.
travel expenses, cost for representation (entertainment), court fees and management charges, insurance premium, other financial costs, operating costs, remaining services.
3.4.3. Components of the Generation of income account
In the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees.
The components of the generation of income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
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).
The components of the entrepreneurial income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
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.
The elements of the capital account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.5. Statistical unit
The statistical unit is the local kind of activity unit.
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, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (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 is 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 is the local KAU most appropriate to the agricultural industry. However, 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 and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach. The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
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 are only included if they cannot be separated from its agricultural activities.
3.6. Statistical population
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
3.7. Reference area
The entire territory of the country.
3.8. Coverage - Time
From 1998 onwards.
3.9. Base period
Accounts for year n are calculated of the base period is year n-1. Data are derived by chain linking at prices of year 2015 (and at any other reference year prices).
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
2023 calendar year.
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. Transmission of data for the regional EAA (REAA) at NUTS 2 level became obligatory in September 2023. Before September 2023, Eurostat collected REAA data on a voluntary basis.
National legislation:
No
6.1.1. Responsible institution for compilation of EAA
The Czech Statistical Office
6.1.2. Responsible institution for compilation of Agricultural Income Index
The Czech Statistical Office
6.2. Institutional Mandate - data sharing
Not applicable.
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 ensuring 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. The European Statistics Code of Practice provides conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
EAA/REAA data are not disseminated via online database.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
In accordance with the Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics, Article 12, Statistical quality, CZSO elaborates report on the quality of the transmitted EAA/REAA data for the Commission (Eurostat). No national Handbook or methodological documents are used for EAA/REAA compilations.
10.6.1. Metadata completeness - rate
The quality indicator for metadata completeness: 1.000
[The indicator shows the ratio of metadata replies provided by country per metadata required.]
10.6.2. Further methodological guidelines available at national level
Not applicable.
10.7. Quality management - documentation
Implementation of the quality management system at the Czech Statistical Office is based on the document published on the CZSO website:
The Czech Statistical Office applies an institution‑wide quality management system in line with the European Statistics Code of Practice. Quality assurance is ensured throughout all stages of the statistical process using harmonised EU methodologies, validation and consistency checks, staff training, and best practices within the ESS. Quality is assessed through self‑assessments, internal reviews, compliance monitoring, and ESS peer reviews, with continuous improvements focusing on automation, documentation, and use of administrative data.
11.2. Quality management - assessment
The most recent quality assessments confirmed that the statistical process for Economic Accounts for Agriculture complies with the European Statistics Code of Practice. Identified strengths and minor areas for improvement are reflected in the quality dimensions described in this report, in particular in the chapters on accuracy, coherence, comparability, and revisions.
12.1. Relevance - User Needs
National Accounts and Prices Statistics Department of the CZSO.
Ministry of Agriculture.
Czech University of Life Sciences Prague.
Institute of Agricultural Economics and Information (IAEI).
Agrarian Chamber.
Agricultural Association.
Public.
12.2. Relevance - User Satisfaction
Information on user satisfaction is collected at the institutional level of the Czech Statistical Office through user surveys and feedback mechanisms. The most recent results indicate a generally high level of user satisfaction with the relevance, accessibility, and clarity of statistical outputs. Findings related to relevance are reflected in this report, particularly in sections addressing relevance and accessibility.
12.3. Completeness
All necessary data are available.
12.3.1. Data completeness - rate
The quality indicator for data completeness shows the following for the reference year 2023 in the detailed EAA: 0.996 (the following item is missing: AM206011 Feedingstuffs supplied by other agricultural holdings).
13.1. Accuracy - overall
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
first EAA estimate - depending on individual item, data are available in the interval from July/year N to November/year N,
second EAA estimate - data are available in the interval from December/year N to February/year N+1,
semidefinitive EAA data - data are available in the interval from February/year N+1 to September/year N+1,
definitive EAA data - data are available in the interval from June/year N+2 to August/year N+2
14.1.1. Time lag - first result
Not applicable.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
No time lag between the actual delivery of the data and the target date when it should have been delivered.
14.2.1. Punctuality - delivery and publication
The quality indicator of punctuality delivered and publication, shows the following for the reference year 2023:
[The indicator shows the time lag of data delivery to Eurostat and the deadline of the transmission.In case data delivered earlier the indicator shows negative value.]
First estimates: -1
Second estimates: -5
Detailed EAA: -4
15.1. Comparability - geographical
The results of EAA are comparable between regions and countries.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The time series for the Economic Accounts for Agriculture is considered comparable over time. No major methodological breaks affecting time comparability have occurred.
Length of time series: 1998-2023
15.2.1. Length of comparable time series
Comparable time series are available starting from 1998.
15.3. Coherence - cross domain
See below.
15.3.1. Coherence - sub annual and annual statistics
There are only annual statistics in EAA.
15.3.2. Coherence - National Accounts
The National Accounts are compiled by the Czech Statistical Office, Annual National Accounts Department. The compilers of the EAA accounts in collaboration rarely create bridge tables with their counterparts from the NA unit.
15.4. Coherence - internal
Plantations output is coherent with GFCF in plantations.
Forage plants output is coherent with Intermediate consumption of animal feed produced and consumed on the holding.
Agriculture services output is coherent with Intermediate consumption of the agricultural services.
Changes in stocks output is coherent with Changes in stocks of the capital account.
Not available.
17.1. Data revision - policy
Revision policy aimed at ensuring the transparency of disseminated data. Chapter 8 of the EAA manual provides guidelines for a harmonised revision policy for EAA, including the ALI data.
17.2. Data revision - practice
No retropolations are available.
17.2.1. Data revision - average size
Not applicable.
17.2.2. Years where retropolations are carried out and (if they are not yet available) when they will be available
Not applicable.
17.2.3. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
18.2.1. Time of the year where the updates of the EAA are carried out
Not applicable.
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 )
Not applicable.
18.3. Data collection
The data is taken over from censuses, administrative sources, surveys and experts.
18.4. Data validation
Data validation includes automated and manual checks of completeness, consistency, and plausibility, comparisons with previous periods, and cross‑checks with related statistics and administrative data. Identified issues are corrected before dissemination.
18.5. Data compilation
See below.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Calculation procedures
Please see the Calculation procedure for 1st estimates, 2nd estimates and full set of EAA in Annex 2 Methods for valuing EAA items.
18.6.2. Components of the Production account : Output
Not relevant.
18.6.3. Components of the Production account : Intermediate consumption
Not relevant.
18.6.4. Components of the Generation of income account
Not relevant.
18.6.5. Components of the Entrepreneurial income account
Not relevant.
18.6.6. Elements of the Capital account
Not relevant.
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
11 August 2025
The EAA are a satellite account of the 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 accounts:
the production account (its balancing item: value added)
the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
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 of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year 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 at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
Index of the real income of factors in agriculture per annual work unit (indicator A).
Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
The statistical unit is the local kind of activity unit.
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, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (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 is 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 is the local KAU most appropriate to the agricultural industry. However, 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 and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach. The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
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 are only included if they cannot be separated from its agricultural activities.
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
The entire territory of the country.
2023 calendar year.
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
Data is published annually at these dissemination dates:
30 November 2023: 1st EAA 2023 estimate.
29 March 2024: 2nd EAA 2023 estimate.
30 September 2024: EAA Current prices and ALI Final 2023 and EAA Constant n-1 prices Final 2023.
30 September 2024: REAA 2022.
National issue:
25 March 2024: Economic Accounts for Agriculture - Preliminary Results - 2023.
30 September 2024: Semidefinitive EAA 2023 data and Definitive EAA 2022 data.
30 September 2025: Semidefinitive EAA 2024 data and Definitive EAA 2023 data.
29 November 2024: Economic Accounts for Agriculture in Regions - Definitive Results for 2022 and Semi-definitive Results for 2023.
28 November 2025: Economic Accounts for Agriculture in Regions - Definitive Results for 2023 and Semi-definitive Results for 2024.
first EAA estimate - depending on individual item, data are available in the interval from July/year N to November/year N,
second EAA estimate - data are available in the interval from December/year N to February/year N+1,
semidefinitive EAA data - data are available in the interval from February/year N+1 to September/year N+1,
definitive EAA data - data are available in the interval from June/year N+2 to August/year N+2
The results of EAA are comparable between regions and countries.
The time series for the Economic Accounts for Agriculture is considered comparable over time. No major methodological breaks affecting time comparability have occurred.
