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.
The Economic accounts for agriculture is an annual compilation of the agricultural sector's economic activities, including the value of production (output), intermediate consumption, and gross investments. The economic activities are compiled at basic prices and expressed in million DKK, both at current prices and at previous year's prices. The statistics are compiled at both national and regional level. The agricultural labour input is measured in thousand annual work units (AWU).
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
Triticale
Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya
None
Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops
Silage cereals, grass in rotation, permanent grass, miscellaneous green fodder and aftermath after grain and seeds, straw for fodder and energy.
Other fresh vegetables except Cauliflower, Tomatoes
All other fresh vegetables grown in Denmark. Other fresh vegetables is residual and calculated from the total amount of vegetables grown in greenhouses and outdoor, minus cauliflower and tomatoes
Other fresh fruit, except apples, pears, peaches
All other fresh fruits grown in Denmark. Other fruits is residual and a calculation based on the total fruit minus apples and pears.
Fiber plants
None
Other crop products: Others: not elsewhere classified
None
Other animals Other than cattle, pigs, equines, sheep and goats, poultry
Game
Other animal products: others than milk, eggs, raw wool, silkworm cocoons
Honey, bees
Processing of agricultural products:
Items
Other animal products other than milk
None
Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products
Rent for non-independently assessed property, Farm holidays, hunting, etc., Miscellaneous income, Livestock in pension (boarding animals)
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
None
Other goods and services other than listed under 2.108 in the Reg.
Sales packaging
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
The Danish national EAA is available from 1973
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 2020 (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. 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.
6.1.1. Responsible institution for compilation of EAA
Statistics Denmark
6.1.2. Responsible institution for compilation of Agricultural Income Index
Statistics Denmark
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).
At a national level, we have one brief guideline to compiling the EAA. It mostly offers an overview and only contains few infos about methodology. It cannot be considered a documentation on methodology.
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
The Economic accounts for agriculture are based on information from a wide range of sources, which can affect the level of uncertainty. Uncertainty is considered greatest in areas of least significance for the overall results, for example where quantities and areas are small, and lowest for animal products.
For major groups of animal or plant products all needed statistics for compilation are available. Minor products have to be estimated.
All relevant data for Eurostat 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: 1.000
[The indicator shows the ratio of data provided per data required, excluding derogations]
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.
The uncertainty in the Economic accounts for agriculture is linked to the uncertainty in the primary statistics used for its compilation. For example, issues such as timing can introduce uncertainty, while other information, such as data from dairies and slaughterhouses, is exact. For preliminary calculations, some estimates are based partly on expert judgment and assumptions until the final data are processed in the primary statistics; therefore, the statistics are considered final only after two years. The sold quantities of mineral fertilizers from the Danish Agency for Green Conversion and the Environment are associated with a certain degree of uncertainty. The data come from the annual collection of sales figures, in which companies with registered products are asked to report the quantities sold of those products. Companies have the option to indicate tax-exempt quantities, but this is voluntary. The data collection does not include self-imports, and some products may be double-counted if a company has not used the option to report a sold quantity as tax-exempt.
Not all primary statistics used for the Economic accounts for agriculture cover all Danish farms and horticultural holdings, so weighting factors are applied to ensure full coverage of the agricultural sector, including small holdings. For the regional breakdown of the Economic accounts for agriculture, there is additional uncertainty.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
The Economic accounts for agriculture are subject to uncertainty, as the statistics are based on a large number of primary sources with varying degrees of reliability. Some factors, such as timing of information from dairies and slaughterhouses are exact. For the preliminary estimates, part of the data is based on assumptions and estimates pending the final primary statistics, which are not complete until two years later. Not all primary statistics used in the Economic accounts for agriculture cover the entire country, and therefore weighting factors are applied to ensure full national coverage. For the regional breakdown of the Economic accounts for agriculture, there is additional uncertainty. The sold quantities of mineral fertilizers from the Danish Agency for Green Conversion and the Environment are associated with a certain degree of uncertainty.
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.
Preliminary figures for the Economic accounts for agriculture are published no later than 10 months after the end of the reference year. Revised, yet still preliminary, figures are published 22 months after the end of the reference year. Final figures are published no later than 2 years and 10 months after the end of the reference year.
14.1. Timeliness
Definitive dates are used.
14.1.1. Time lag - first result
EAA presents data for year n at 1st Estimates and for year n-1 at 2nd Estimates and at transmission of definitive data. Definitive dates are used.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
Statistics Denmark seldom has lagtime between the deadlines of data delivery and the target date.
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: -10
Detailed EAA: -3
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
Directly comparable Economic Accounts for Agriculture are available from 1990 onwards. A revised compilation method, in line with ESA95, was introduced in 2000, and the time series back to 1990 has been revised accordingly.
Estimates for 1973–1989 have been recalculated using the new methodology, but rely partly on retropolation and approximations, particularly for the earlier years. For example, the distinction between intra- and inter-unit consumption is based on general assumptions due to limited data availability.
Some methodological elements introduced from 1990 onwards are not fully reflected in the 1973–1989 series, including FISIM and the revised treatment of inseparable non-agricultural activities.
15.2.1. Length of comparable time series
Can be compared back to 1990.
15.3. Coherence - cross domain
Example of other statistics in the area is Farm Accountancy Data Network (FADN), which is dealing with the economic results in agriculture at farm level. The Agricultural Account Statistics as such forms the agricultural component of the national accounts, but is further specified.
15.3.1. Coherence - sub annual and annual statistics
Only yearly statistics are published.
15.3.2. Coherence - National Accounts
The degree of consistency between EAA and the national one is high and the results are based upon the same basic data. However, there are the following major exceptions from consistence related to the EAA-concept:
The agricultural sector related to the BFI does not include agricultural contract operations carried out by "non-farmers"
The final result in the BFI is "Gross domestic product at factor costs", which are comparable to "Gross value added at basic prices" + "other subsidies" – "other taxes" ".
Direct subsidies from the CAP-regime are not allocated to the certain crops or animals, and not included in the primary agricultural output. They are added to the "gross value added in producer prices".
15.4. Coherence - internal
High internal coherence.
Costs have not been calculated. The direct burden on respondents is very little, as almost all data are collected by means of other statistics.
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.
The Economic accounts for agriculture are published annually and are considered preliminary for the first two years, becoming final after three years.
See information in the following sub-concepts.
17.2.1. Data revision - average size
Average of absolute revision is the average of absolute revisions for the years referring between the current quality (2023) and the 5-years' earlier.
Indicator A
2019
2020
2021
2022
2023
Mean absolute revision (5 reference years)
1st estimate
EAA
1st estimate
EAA
1st estimate
EAA
1st estimate
EAA
1st estimate
EAA
Denmark
168.20
169.39
100.53
96.29
63.02
60.04
129.80
112.35
74.06
105.73
11.51
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
Not applicable.
The Danish Economic accounts for agriculture is a composite statistical product, which means that its calculation basis is built on existing statistics, referred to as primary statistics. The statistics are compiled annually using data from a range of different sources, e.g., the Farm Accountancy Data Network and Feed Production Statistics, as well as from administrative registers, industry organizations, companies, and foundations. Once the data in each primary statistic has been processed, it is transferred to and consolidated in the data processing system for the Economic accounts for agriculture, which calculates the annual values. The value of each product is calculated using the standard ³quantity times price´method.
See more information in the following sub-concepts.
18.1. Source data
The majority of sources for the Economic accounts for agriculture come from statistics produced by Statistics Denmark, particularly from the Food Industry Statistics Office. Data from the Public Finances and National Accounts statistics are used to calculate indirect bank costs, direct bank and credit costs, as well as taxes and duties. In addition, data from the Foreign Trade in Goods and Industrial Sales of Goods statistics are used. For further information on data collection, reference is made to the documentation of the respective statistics. Moreover, data for specific items, such as fruit and vegetables, Christmas trees, seeds, straw, and sugar beets, are obtained directly from industry organizations, individual companies, and foundations within the agricultural sector. Administrative register data from the Danish Agency for Green Conversion and the Environment are used for the calculation of other production subsidies and capital transfers, as well as the sale of mineral fertilizers.
18.2.1. Time of the year where the updates of the EAA are carried out
When EAA 2023 is submitted in September 2024, DS submits updated (revision) EAA versions for the two previous years (2021 and 2022).
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 )
Update in September for year n-1 and n-2.
18.3. Data collection
Data for this statistic are primarily obtained from already published statistics. Reference is therefore made to the documentation of the individual statistics for information on data collection methods. The few quantities, prices, or values that need to be collected specifically for use in the statistic and that come from external data providers, are obtained through direct contact and through websites. Data on subsidies and mineral fertilizers are received from the Danish Agency for Green Conversion and Water Environment.
Censuses: Stock of cereals, protein crops etc. at traders, Milling of cereals statistics, International trade in goods from countries outside the EU, The cattle survey, The slaughterings statistics, The milk statistics.
Sample surveys: Harvest of cereals etc., Stock of cereals and protein crops at farms, Price statistics, Agricultural and horticultural survey, FADN, International trade in goods from countries in the EU, The pigs survey.
Administrative sources: Danish Horticulture, Hectares on seeds and planting stock, The production of milk, The production of eggs, The slaughterings statistics, the Danish Agency for Green Conversion and Water Environment.
Contact med experts etc.
18.4. Data validation
Data validation takes place in several stages, first at the micro level and then at the macro level, where the data sources are linked and the results calculated. Data from the primary statistics have already been checked and validated within the individual primary statistics when delivered to the Economic accounts for agriculture. In the production system for the Economic accounts for agriculture, data from the primary statistics are organized according to the structure of the accounts. Here, the data are compared with previous years. For example, quantities of cereals sold from farms are compared with quantities from previous years. Similarly, the prices of cereals sold from farms are compared with previous year's prices from the Agricultural Prices statistics. For unusual developments, the responsible statisticians of the primary statistics are consulted. Data obtained from industry organizations and companies for the preparation of the Economic accounts for agriculture are validated by checking and comparing with previous years. The data owners are contacted if necessary.
Microdata error checking: After data integration, microdata are checked to ensure correct linking to relevant fields from the primary statistics. This mainly involves comparing developments with previous years. Since data have already been quality-checked in the primary statistics, no further error checking is performed at this stage.
Aggregate-level error checking: After all data are compiled, an overall check at the aggregate level compares this year's results with previous years, using other relevant sources (reports, analyses) as reference. FADN is also used as a benchmark.
Data integration: The first step in the data compilation workflow is the integration of data from all primary statistics and other individual data sources (e.g., industry organizations). This is done on an annual basis, as the statistics are compiled yearly. Data integration follows the product classification of the statistics (or breakdown by items). Integration is carried out individually; the processing system consists of separate modules for, for example, cereals, industrial crops, etc. Consequently, the next step in processing (error checking, etc.) also occurs at the product level. On the cost side, several products are combined if they use the same data source and identical processing methods. If data are collected at a more detailed level than published, they are integrated at this lower level. For example, the product Seeds is processed at the level of individual crop types (e.g., red clover, ryegrass, and spinach seed). Quantities and prices for each crop type are collected from relevant sources. The module calculates the sale value for each crop type, which is then summed to obtain the total sale value for Seeds.
Data coding: The coding in the Economic accounts for agriculture follows the EU codes for Economic Accounts for Agriculture. Coding is performed in the data processing system, assigning each product the same code as in the dataset submitted to the EU.
Data correction and imputation: Corrections are made only if errors are detected in the primary statistics, which is very rare. Data are continuously updated from preliminary to final values each September, with the two most recent years always considered preliminary. For example, prices for Seeds are not available in September, so either previous-year prices or estimates are used. Estimates are applied if significant price changes are known.
Weighting/upscaling of data: Data from the Farm Accountancy Data Network are weighted to cover the full population of agricultural holdings, including small holdings. This ensures activities in small holdings are included for items where FADN is the source. The adjustment was 3% until 2020 and is now 1.5% due to a new SO threshold and structural changes.
Calculation of values in current prices: Values in current prices are calculated using the ³quantity × price´method. If only value data are available from FADN, values per holding are converted to million DKK for the full population and adjusted by 1.5%.
Calculation of values in constant prices: Values in current prices are converted to constant prices (last year's prices) to separate price and volume effects. When both quantities and prices are available: Q(t)*P(t-1). When only current price values and price indices are available: V(t)/Ip(t)*Ip(t-1).
Data aggregation: Once data are integrated, checked, weighted, and calculated at the micro level, they are transferred to the aggregation module for EU reporting and publication. This module produces the overall picture and calculates aggregated items and key figures.
Regional distribution of the Economic accounts for agriculture: It is produced in current prices only, as one of the final steps after national results are completed. Methodology: The regional allocation uses a top-down approach: national values are distributed regionally using primary statistics with regional coverage (quantities, areas, values). Sources for regional distribution: Harvest of cereals, rapeseed, and legumes Agricultural and Horticultural Census Farm Accountancy Data Network.
See information in the following sub-concepts.
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.
18.5.3.1. Components of the Production account : Output
Cereals
The value of intra-unit of cereals is based on prices on cereals for fodder from the monthly survey on purchase and product prices of agricultural products from the farm supply industry. The total quantity of cereals used for fodder is calculated in a balance sheet, combining many data sources (e.g. the harvest and foreign trade), and is calculated as a residual quantity.
Oilseeds and oleaginous fruits (incl. seeds)
The value of intra-unit of rape (incl. seeds) is based on prices on cereals for fodder from the monthly survey on purchase and product prices of agricultural products from the farm supply industry.
Protein Crops (incl. seeds)
The value of intra-unit of protein crops (incl seeds) is based on prices on cereals for fodder from the monthly survey on purchase and product prices of agricultural products from the farm supply industry.
Raw Tobacco
Not relevant
Sugar Beet
No estimations
Other industrial crops
Not relevant
Forage plants
For all types of forage plants, except straw for fodder, the volume is converted into feed units and valued with a price per feed unit that is calculated every year based on a 3-year average on prices from the Danish Farmers Advisory Centre. This valuation is done in the absence on any reliable market price, since almost all forage crops are intra-used.
Fresh vegetables
The survey on the Danish production (volume only) of vegetables and fruits is part of the structural survey, but is not carried out each year. Therefore, for the other years this statistics is based on estimates that in EAA are combined with the monthly price survey. DS estimates that the total figures for outdoor vegetables, which DS receives from Danis Horticulture is lacking small holdings. Therefore, we add 5 percent to include an estimated production at small holdings (below DKK 50000 in economic output).
Nursery plants, ornamental plants and flowers (including Christmas trees)
Added an estimate of 1.5 per cent to include small agricultural holdings
Christmas trees: There are no data on how many trees are sold in DK every year. DS uses the estimates by the industry organisation that estimates 1.5 mio. trees sold and 2500 tonnes of Christmas ornamental greens. Also, in calculating the export value of Christmas trees and green, DS estimates 20 per cent in trade profit which is deducted
Plantations
Potatoes (incl. seeds)
The potato seed volume per acre is an expert estimate. A 15 per cent loss of harvested volume of potatoes is expected.
Fruits (total)
The survey on the Danish production (volume only) of vegetables and fruits is part of the structural survey, but is not carried out each year. Therefore, for the other years this statistics is based on estimates that in EAA are combined with the monthly price survey. DS estimates that the total figures for outdoor vegetables, which DS receives from Danis Horticulture is lacking small holdings. There we add 5 percent to include an estimated production at small holdings (below DKK 50000 in economic output).
Wine
Not relevant
Olive oil
Not relevant
Other crop products
No estimations
Cattle (incl. calves)
The number of cattle which are not slaughtered at slaughterhouses is estimated. It is reported to Eurostat every year according to Regulation (EC) No 1165/2008 concerning livestock and meat.
Pigs
The number of pigs which are not slaughtered at slaughterhouses is estimated. It is reported to Eurostat every year according to Regulation (EC) No 1165/2008 concerning livestock and meat.
Poultry
The number of poultry which are not slaughtered at slaughterhouses is estimated.
Sheep and goats
Equines, other animals
Milk
The milk not delivered to dairies (milk used at farm) is estimated.
Eggs
The number of eggs which are not sold to egg packing stations is estimated.
Other animal products (raw wool, silkworm cocoons, others)
The prices on game are the average prices on cattle.
Agricultural services (incl. renting of milk quota)
Added en estimate of 1.5 per cent to include small agricultural holdings
Added en estimate of 1.5 per cent to include small agricultural holdings. Also, DS estimates that 75 per cent of the miscellaneous income. The 75 per cent is based on experience, that the variable contains some adjustments related to previous year, covered by other items in the EAA, but not in the FADN accounts.
18.5.3.2. Components of the Production account : Intermediate consumption
Seeds and planting stock
An estimate of 1.5 per cent to include small agricultural holdings. We apply the correction percentage on intermediate consumption items whose values stem from FADN (the data source). In 2020, the FADN threshold was increased to a Standard Output (SO) of 25,000 euro. It is the team in DS managing FADN that has calculated the 1.5 per cent (correction for “small farms”), based on their Standard Output threshold. Therefore, FADN covers about 98.5 per cent of all agricultural holdings since 2020. If the FADN team at one point changes the threshold or estimates that the coverage somehow has changed, we will evaluate the current 1.5 per cent, but until then, the percentage is fixed.
Energy, lubricants
An estimate of 1.5 per cent to include small agricultural holdings.
Fertilisers and soil improvers
The mineral fertilizer quantities come from the annual fertilizer sale report by Agency for Green Transition and Aquatic Environment that reports the quantities by business year (July-June). DS estimates, by means of expert assessment, that 70 per cent is sold in the first half-year and 30 per cent is sold in the second half-year.
Plant protection products, herbicides, insecticides and pesticides
An estimate of 1.5 per cent to include small agricultural holdings.
Veterinary expenses
An estimate of 1.5 per cent to include small agricultural holdings.
Feedingstuffs
We estimate that the amounts of cereals and other feedingstuffs are residual. We estimate that the inter-unit cereal prices are the same as the farmers' sales prices to agricultural bulk goods companies. For all the inter-unit and intra-unit consumption, the data are from FADN and we add the 1.5 per cent estimate.
Maintenance of materials
An estimate of 1.5 per cent to include small agricultural holdings.
Maintenance of buildings
An estimate of 1.5 per cent to include small agricultural holdings.
Agricultural services
An estimate of 1.5 per cent to include small agricultural holdings.
Other goods and services
An estimate of 1.5 per cent to include small agricultural holdings.
18.5.3.3. Components of the Generation of income account
Compensation of Employees
None
Other Taxes on Production
None
Other Subsidies on Production
None
18.5.3.4. Components of the Entrepreneurial income account
Rents & Other Real Estate rental charges to be paid
None
Interest payable
Data from FADN is in 2023 multiplied by an 4.9 per cent estimate
Interest receivable
Data from FADN is in 2023 multiplied by an 4.9 per cent estimate
18.5.3.5. Elements of the Capital account
GFCF in agricultural products
None
GFCF in non-agricultural products
None
Consumption of fixed capital (CFC)
None
Changes in inventories
We estimate that the cereal stock primo 2023 is mostly sold in the first half year of 2023, while the cereal stock ultimo 2023 is sold during first half year of 2024
Capital transfers (investment grants, other capital transfers)
18.6.2. Components of the Production account : Output
Cereals
No adjustments
Oilseeds and oleaginous fruits (incl. seeds)
No adjustments
Protein Crops (incl. seeds)
No adjustments
Raw Tobacco
Not relevant
Sugar Beet
No adjustments
Other industrial crops
Not relevant
Forage plants
For all types of forage plants, except straw for fodder, the volume is converted into feed units and valued with a price per feed unit that is calculated every year based on a 3-year average on prices from the Danish Farmers Advisory Centre.
Fresh vegetables
The figures for outdoor vegetables are added 5 percent to include an estimated production at small holdings (below DKK 50000 in economic output).
Nursery plants, ornamental plants and flowers (including Christmas trees)
Nursery plants: From FADN, added 1.5 per cent to include small agricultural holdings
Plantations
From FADN, added 1.5 per cent to include small agricultural holdings
Potatoes (incl. seeds)
The potato seed volume per acre is an expert estimate. A 15 per cent loss of harvested volume of potatoes is expected.
Fruits
The total fruit figures from the Danish Horticulture Association are added 5 percent to include an estimated production at small holdings (below DKK 50000 in economic output).
Wine
Not relevant
Olive oil
Not relevant
Other crop products
No adjustments
Cattle (incl. calves)
No adjustments
Pigs
No adjustments
Poultry
No adjustments
Sheep and goats
No adjustments
Equines, other animals
No adjustments
Milk
No adjustments
Eggs
No adjustments
Other animal products (raw wool, silkworm cocoons, others)
No adjustments
Agricultural services (incl. renting of milk quota)
Data quality is relatively high. However, costs for contract operations could include some delivery of i.e. straw or forage, if the farmer contacts an operator for that demand. In such case expenditures for service and goods are merged. From FADN, added 1.5 per cent to include small agricultural holdings
From FADN, added 1.5 per cent to include small agricultural holdings
18.6.3. Components of the Production account : Intermediate consumption
Seeds and planting stock
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Energy, lubricants
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold. For other fuels; adjustments are made to include the energy costs by landless contract operators performing agricultural work, but not part of the FADN population, because they are not classified as agricultural holdings.
Fertilisers and soil improvers
The mineral fertilizer quantities come from the annual fertilizer sale report by Agency for Green Transition and Aquatic Environment that reports the quantities by business year (July-June). DS makes adjustments to the data in order to turn it into calendar year, by calculating that 70 per cent is sold in the first half-year and 30 per cent is sold in the second half-year.
Plant protection products
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Veterinary expenses
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Feedingstuffs
For all the inter-unit and intra-unit consumption, the data are from FADN and we add the 1.5. per cent estimate
Maintenance of materials
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Maintenance of buildings
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Agricultural services
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
Other goods and services
1.5 per cent is added to fit with the difference from the FADN to the EAA threshold
18.6.4. Components of the Generation of income account
Compensation of Employees
In the calculation of compensation of employees, we estimate that small farm holdings do not employ salaried labour. We only add the 1.5 per cent to the paid labour (from FADN) of the landless contract operators.
Other Taxes on Production
None
Other Subsidies on Production
None
18.6.5. Components of the Entrepreneurial income account
Rents & Other Real Estate rental charges to be paid
None
Interest payable
Data from FADN is in 2023 multiplied by 4.9 per cent (*1,049). This follows the threshold defined by FADN, so that small holdings can be covered. The FISIM is deducted from the figures, because it is included in the definition of interest in FADN.
Interest receivable
Data from FADN is in 2023 multiplied by an 4.9 per cent estimate. This follows the threshold defined by FADN, so that small holdings can be covered.
18.6.6. Elements of the Capital account
GFCF in agricultural products
None
GFCF in non-agricultural products
None. Adjustments have already been made by the FADN team that has added 1 per cent for buildings and 1.7 per cent for machinery to cover small farms below the standard output threshold.
Consumption of fixed capital (CFC)
None. Adjustments have already been made by the FADN team that has added 1 per cent for buildings and 1.7 per cent for machinery to cover small farms below the standard output threshold.
Changes in inventories
None
Capital transfers (investment grants, other capital transfers)
None
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).
20 March 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.
The uncertainty in the Economic accounts for agriculture is linked to the uncertainty in the primary statistics used for its compilation. For example, issues such as timing can introduce uncertainty, while other information, such as data from dairies and slaughterhouses, is exact. For preliminary calculations, some estimates are based partly on expert judgment and assumptions until the final data are processed in the primary statistics; therefore, the statistics are considered final only after two years. The sold quantities of mineral fertilizers from the Danish Agency for Green Conversion and the Environment are associated with a certain degree of uncertainty. The data come from the annual collection of sales figures, in which companies with registered products are asked to report the quantities sold of those products. Companies have the option to indicate tax-exempt quantities, but this is voluntary. The data collection does not include self-imports, and some products may be double-counted if a company has not used the option to report a sold quantity as tax-exempt.
Not all primary statistics used for the Economic accounts for agriculture cover all Danish farms and horticultural holdings, so weighting factors are applied to ensure full coverage of the agricultural sector, including small holdings. For the regional breakdown of the Economic accounts for agriculture, there is additional uncertainty.
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 integration: The first step in the data compilation workflow is the integration of data from all primary statistics and other individual data sources (e.g., industry organizations). This is done on an annual basis, as the statistics are compiled yearly. Data integration follows the product classification of the statistics (or breakdown by items). Integration is carried out individually; the processing system consists of separate modules for, for example, cereals, industrial crops, etc. Consequently, the next step in processing (error checking, etc.) also occurs at the product level. On the cost side, several products are combined if they use the same data source and identical processing methods. If data are collected at a more detailed level than published, they are integrated at this lower level. For example, the product Seeds is processed at the level of individual crop types (e.g., red clover, ryegrass, and spinach seed). Quantities and prices for each crop type are collected from relevant sources. The module calculates the sale value for each crop type, which is then summed to obtain the total sale value for Seeds.
Data coding: The coding in the Economic accounts for agriculture follows the EU codes for Economic Accounts for Agriculture. Coding is performed in the data processing system, assigning each product the same code as in the dataset submitted to the EU.
Data correction and imputation: Corrections are made only if errors are detected in the primary statistics, which is very rare. Data are continuously updated from preliminary to final values each September, with the two most recent years always considered preliminary. For example, prices for Seeds are not available in September, so either previous-year prices or estimates are used. Estimates are applied if significant price changes are known.
Weighting/upscaling of data: Data from the Farm Accountancy Data Network are weighted to cover the full population of agricultural holdings, including small holdings. This ensures activities in small holdings are included for items where FADN is the source. The adjustment was 3% until 2020 and is now 1.5% due to a new SO threshold and structural changes.
Calculation of values in current prices: Values in current prices are calculated using the ³quantity × price´method. If only value data are available from FADN, values per holding are converted to million DKK for the full population and adjusted by 1.5%.
Calculation of values in constant prices: Values in current prices are converted to constant prices (last year's prices) to separate price and volume effects. When both quantities and prices are available: Q(t)*P(t-1). When only current price values and price indices are available: V(t)/Ip(t)*Ip(t-1).
Data aggregation: Once data are integrated, checked, weighted, and calculated at the micro level, they are transferred to the aggregation module for EU reporting and publication. This module produces the overall picture and calculates aggregated items and key figures.
Regional distribution of the Economic accounts for agriculture: It is produced in current prices only, as one of the final steps after national results are completed. Methodology: The regional allocation uses a top-down approach: national values are distributed regionally using primary statistics with regional coverage (quantities, areas, values). Sources for regional distribution: Harvest of cereals, rapeseed, and legumes Agricultural and Horticultural Census Farm Accountancy Data Network.
See information in the following sub-concepts.
The majority of sources for the Economic accounts for agriculture come from statistics produced by Statistics Denmark, particularly from the Food Industry Statistics Office. Data from the Public Finances and National Accounts statistics are used to calculate indirect bank costs, direct bank and credit costs, as well as taxes and duties. In addition, data from the Foreign Trade in Goods and Industrial Sales of Goods statistics are used. For further information on data collection, reference is made to the documentation of the respective statistics. Moreover, data for specific items, such as fruit and vegetables, Christmas trees, seeds, straw, and sugar beets, are obtained directly from industry organizations, individual companies, and foundations within the agricultural sector. Administrative register data from the Danish Agency for Green Conversion and the Environment are used for the calculation of other production subsidies and capital transfers, as well as the sale of mineral fertilizers.
The results of EAA are comparable between regions and countries.
Directly comparable Economic Accounts for Agriculture are available from 1990 onwards. A revised compilation method, in line with ESA95, was introduced in 2000, and the time series back to 1990 has been revised accordingly.
Estimates for 1973–1989 have been recalculated using the new methodology, but rely partly on retropolation and approximations, particularly for the earlier years. For example, the distinction between intra- and inter-unit consumption is based on general assumptions due to limited data availability.
Some methodological elements introduced from 1990 onwards are not fully reflected in the 1973–1989 series, including FISIM and the revised treatment of inseparable non-agricultural activities.
