1.1. Contact organisation
[FI1] Statistics Finland
1.2. Contact organisation unit
National Accounts
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Opastinsilta 12
00520 Helsinki
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
12 June 2026
2.2. Metadata last posted
12 June 2026
2.3. Metadata last update
28 May 2026
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 (Website).
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 | Buckwheat |
| Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya | Linseed (oil flax), Hempseed |
| Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops | Not applicable |
| Other forage plants except Fodder maize, Fodder root crops (including forage beet) | Not applicable |
| Other fresh vegetables except Cauliflower, Tomatoes | Not applicable |
| Other fresh fruit, except apples, pears, peaches | Not applicable |
| Fiber plants | Reed canarygrass |
| Other crop products: Others: not elsewhere classified | Not applicable |
| Other animals Other than cattle, pigs, equines, sheep and goats, poultry | Reindeer |
| Other animal products: others than milk, eggs, raw wool, silkworm cocoons | Reindeer pelt, fur pelt |
| Processing of agricultural products: | Items |
| Other animal products other than milk | eggs, meat, honey, wool |
| Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products | farm tourism, recreational services, machinery contracting |
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 | Fuelwood |
| Other goods and services other than listed under 2.108 in the Reg. | Not applicable |
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
EAA time series are available from 1976 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
The compilation of the Economic Accounts for Agriculture in Finland is based on European and national legislation. At European level, the legal framework is provided by Regulation (EC) No 138/2004 on the Economic Accounts for Agriculture, which defines the scope, concepts and reporting obligations for Member States within the European Statistical System. In addition, Regulation (EC) No 223/2009 on European statistics establishes the general principles for the development, production and dissemination of European statistics. 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.
At national level, the production of the Economic Accounts for Agriculture is governed by the Statistics Act (280/2004), which defines the mandate of Statistics Finland to collect data, compile official statistics and transmit statistical data to Eurostat. Data collection and data exchange with other national authorities are carried out in accordance with national statistical legislation and established cooperation arrangements.
6.1.1. Responsible institution for compilation of EAA
Statistics Finland
6.1.2. Responsible institution for compilation of Agricultural Income Index
Statistics Finland
6.2. Institutional Mandate - data sharing
The compilation of the Economic Accounts for Agriculture and the Agricultural Income Index in Finland is based on data sharing within the national statistical system. Statistics Finland receives administrative and statistical data relevant for agricultural production, prices and income from other national authorities and data producers. The data exchange is based on national statistical legislation and established cooperation agreements. Data are transmitted and processed using secure systems and in compliance with confidentiality rules. Statistics Finland is responsible for integrating the data and transmitting the compiled results to Eurostat.
At European level, data exchange takes place within the framework of Eurostat data collection for the Economic Accounts for Agriculture. There is no joint production of EAA data with other international organisations such as the OECD or the United Nations.
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 national level in Finland, the compilation of the Economic Accounts for Agriculture is based on Council Regulation (EC) No 138/2004 on the Economic Accounts for Agriculture, which establishes the legal framework for the production of EAA within the European Statistical System. As a European statistical output defined by EU legislation, the Economic Accounts for Agriculture are subject to the confidentiality requirements laid down in European statistical law. In addition, statistical confidentiality in Finland is governed by the Statistics Act (280/2004) and the Act on the Openness of Government Activities (621/1999). These acts require that data collected for statistical purposes are treated as confidential and used exclusively for statistical production, and that published statistics are compiled in a way that prevents the direct or indirect identification of individual statistical units. Statistics Finland applies its general confidentiality policy to the production and dissemination of the Economic Accounts for Agriculture.
7.2. Confidentiality - data treatment
Not applicable.
7.2.1. Confidentiality rules applied to microdata
Not applicable.
7.2.2. Comments on the amount of data affected by embargo
Not applicable.
8.1. Release calendar
A public release calendar is available for the Economic Accounts for Agriculture.
8.2. Release calendar access
8.3. Release policy - user access
The Economic Accounts for Agriculture are released simultaneously to all users in accordance with the general release policy of Statistics Finland. No privileged or pre-release access is granted. Data are made publicly available through official dissemination channels at the time of release.
The Economic Accounts for Agriculture are disseminated on an annual basis.
10.1. Dissemination format - News release
News releases are published on the Statistics Finland website for the first and second estimates as well as for the final results of the Economic Accounts for Agriculture.
10.2. Dissemination format - Publications
The results are made available through statistical publications and descriptive material on the Statistics Finland website
10.3. Dissemination format - online database
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
In addition to the dissemination formats described above, the Economic Accounts for Agriculture are used as input to other statistical outputs and analytical work within Statistics Finland, in particular in the compilation of National Accounts and related economic analyses.
Data from the Economic Accounts for Agriculture are transmitted to Eurostat in accordance with the agreed reporting schedule and technical standards of the European Statistical System. The transmitted data are used in European-level publications and databases maintained by Eurostat. No data are disseminated to other international organisations outside the European Statistical System.
The EAA data are freely accessible to users through Statistics Finland’s dissemination channels. The data are presented in a clear and structured format, and no pricing policies apply. Confidentiality provisions are applied in accordance with statistical legislation, but they do not impose significant restrictions on the dissemination of aggregated EAA results.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
The methodology of the Economic Accounts for Agriculture in Finland is documented in national reference metadata and methodological descriptions published by Statistics Finland. The main methodological documents are:
- Economic Accounts for Agriculture – Methodological description, Statistics Finland, latest edition
- National Accounts – Methods and definitions, Statistics Finland, latest edition
In addition, the compilation of the Economic Accounts for Agriculture follows the methodological framework laid down in the Economic accounts for agriculture manual published by Eurostat.
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.]
The metadata completeness rate (AC3) is compiled at European level by Eurostat on the basis of the ESS Metadata Handler. National metadata are provided according to the SIMS concepts and sub-concepts.
10.6.2. Further methodological guidelines available at national level
Not applicable.
10.7. Quality management - documentation
Quality-related documentation for the Economic Accounts for Agriculture is available in national statistical documentation. Relevant documents include:
- Economic Accounts for Agriculture – Documentation, Statistics Finland
- National Accounts – Documentation, Statistics Finland
Descriptions of the quality assurance and validation procedures applied in the compilation of the Economic Accounts for Agriculture are provided in this quality report, in particular in Chapter 11 (Quality management) and Chapter 18 (Statistical processing: data collection, validation and compilation). Timeliness and coherence aspects are described in Chapters 14–15.
At European level, national quality reports for the Economic Accounts for Agriculture are available within the European Statistical System through Eurostat quality reporting.
11.1. Quality assurance
Quality assurance for the Economic Accounts for Agriculture is based on the general quality management framework applied at Statistics Finland. Statistics Finland follows the principles of the European Statistics Code of Practice and applies organisation-wide quality guidelines and standardised production processes to ensure statistical quality.
The quality assurance framework includes documented production processes, internal guidelines and methodological reviews, which are applied also in the compilation of the Economic Accounts for Agriculture. The compilation process benefits from cooperation with other national accounts domains and from the use of harmonised concepts, definitions and methods.
Quality assessment procedures include internal reviews and validation checks carried out during the production process, as well as compliance monitoring within the European Statistical System. Statistics Finland participates in ESS-wide quality assessments and peer review activities at organisational level.
Quality assurance procedures are continuously reviewed and developed as part of Statistics Finland’s ongoing quality management activities.
11.2. Quality management - assessment
No separate national quality assessment specifically dedicated to the Economic Accounts for Agriculture has been carried out recently. The quality of the statistics is assessed as part of the regular production process through internal checks, validation procedures, methodological reviews and comparisons with related statistical domains, in particular National Accounts.
12.1. Relevance - User Needs
The main users of the Economic Accounts for Agriculture are national and European statistical authorities, policymakers and researchers. At European level, EAA data are primarily used for monitoring the development of the agricultural sector and for policy analysis and comparison between Member States. At national level, EAA data support analysis of agricultural production, income development and structural change in agriculture.
Key outputs required by users include coherent and comparable information on agricultural output, intermediate consumption, value added and income aggregates at national level. These outputs are largely well met by the current EAA framework.
Some users have expressed interest in more detailed regional information on agricultural economic development. Currently, EAA data are transmitted to Eurostat also at NUTS 2 level, but these data are not disseminated nationally and, in the Finnish context, NUTS 2 breakdowns provide limited additional insight into the regional distribution of agricultural activity.
A potential unmet user need relates to the availability of EAA data at regional (NUTS 3 / county) level, which could in the future offer more meaningful information on differences in agricultural development between regions in Finland. The feasibility and usefulness of such regional EAA outputs may be considered in future development work.
Apart from the level of regional detail, the current EAA outputs largely meet user requirements in terms of content and relevance.
12.2. Relevance - User Satisfaction
User satisfaction is monitored at Statistics Finland through regular organisation-wide user satisfaction surveys. Statistics Finland commissions a customer satisfaction survey from an external service provider every second year. The surveys collect feedback on the accessibility, clarity, relevance and overall quality of official statistics produced by Statistics Finland.
The results of the most recent surveys indicate a high level of overall user satisfaction with Statistics Finland’s statistical products and services. The findings are used as part of the continuous development of statistical production and dissemination.
No EAA-specific user satisfaction survey is conducted. However, the Economic Accounts for Agriculture form part of the official statistics covered by the general user satisfaction surveys.
12.3. Completeness
The content requirements laid down in relevant European legislation and guidelines, in particular Council Regulation (EC) No 138/2004 on the Economic Accounts for Agriculture, are largely met in the Finnish Economic Accounts for Agriculture. All mandatory variables required by the regulation are compiled and transmitted to Eurostat.
No major content gaps have been identified. Where data are not disseminated nationally at a more detailed level, this is mainly due to limited analytical value rather than missing source data.
From a user perspective, the content of the Economic Accounts for Agriculture broadly meets the main information needs related to agricultural production, income and economic development at national level.
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.
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
The time lag in the Economic Accounts for Agriculture is mainly due to the availability of source data. EAA results are produced and published in several stages, including first and second estimates and final results. The first estimates are compiled before the end of the reference year, which requires the use of forecasts for the last part of the year. As more complete and final source data become available during the following year, the estimates are revised and final results are compiled.
The production timetable is defined by Regulation (EC) No 138/2004, and Finland delivers EAA data to Eurostat in accordance with the established deadlines. Efforts to reduce the time lag focus on improving the availability and timeliness of source data and on refining estimation methods used in the early estimates.
14.1.1. Time lag - first result
For the reference year 2023, the first estimate was released on 30 November 2023, resulting in a TP1 value of –31 days. The negative value reflects the fact that the first estimate is published before the end of the reference year, based on partial-year source data.
14.1.2. Time lag - final result
Not applicable.
14.2. Punctuality
The Economic Accounts for Agriculture are produced according to a predefined national and European production and delivery schedule. National releases and data transmissions to Eurostat follow the deadlines laid down in EU legislation and agreed timetables.
In recent years, EAA data for Finland have been delivered to Eurostat within the agreed deadlines. No delays in data delivery or publication have occurred.
Punctuality indicators (TP3) can be compiled and pre-filled at European level by Eurostat, as delivery dates are known when data are received.
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: 0
- Second estimates: -4
- Detailed EAA: 0
15.1. Comparability - geographical
The results of EAA are comparable between regions and countries.
The Economic Accounts for Agriculture are compiled using a single, coherent national methodological framework in accordance with ESA 2010 and the EAA Regulation. The same concepts, definitions and compilation methods are applied across the whole country.
In addition to national totals, EAA data are transmitted to Eurostat at NUTS 2 level, where they are available to users. These regional aggregates are derived consistently from the national accounts framework, and no region-specific methodological differences are applied.
As a result, there are no significant geographical comparability issues within Finland. Any differences observed between regions reflect real structural and production differences rather than statistical inconsistencies.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The Economic Accounts for Agriculture are generally comparable over time. Some methodological refinements and updates to source data have been introduced over the years in line with the development of the European System of Accounts and EAA guidelines.
These changes have not been sufficient to warrant the designation of a break in the time series, as they have either been implemented in a way that preserves time consistency or have had only a limited impact on the overall results.
As a result, the EAA time series for Finland can be used for meaningful comparisons over time.
15.2.1. Length of comparable time series
No break in the Finnish EAA time series has been defined. The length of the comparable time series covers the entire EAA time series available under the current methodological framework. The CC2 indicator is calculated by Eurostat.
15.3. Coherence - cross domain
No significant coherence issues have been identified between the Economic Accounts for Agriculture and other statistical domains beyond those addressed under coherence with national accounts and internal coherence.
The EAA are compiled using harmonised concepts, classifications and definitions within the European Statistical System. Where differences exist between EAA and other agricultural or economic statistics, these reflect differences in purpose, scope or statistical unit rather than inconsistencies in data compilation or methodology.
15.3.1. Coherence - sub annual and annual statistics
Not applicable.
15.3.2. Coherence - National Accounts
The Economic Accounts for Agriculture are compiled as a satellite account within the national accounts framework and are conceptually consistent with the European System of Accounts (ESA 2010). Coherence with the national accounts is ensured through the use of harmonised concepts, definitions and classifications.
Any differences between EAA and the core national accounts reflect the specific scope and purpose of the agricultural accounts rather than inconsistencies in methodology.
15.4. Coherence - internal
The Economic Accounts for Agriculture are internally consistent. The results are compiled within a coherent accounting framework, and no internal inconsistencies are identified in the published outputs.
All aggregates and balancing items are derived consistently according to the EAA accounting structure.
Cost
The compilation of the Economic Accounts for Agriculture requires annual operational resources mainly within Statistics Finland. The work consists primarily of data integration, estimation, validation, analysis, documentation and dissemination.
The total annual operational cost of the EAA process corresponds to approximately 120 person-days, which represents the dominant cost component. Personnel costs account for the majority of total costs, while other costs, such as IT infrastructure, software and data transmission, are marginal as they are covered by Statistics Finland’s general statistical production systems.
The compilation process makes extensive use of existing administrative and statistical data sources and standard IT systems. No separate surveys are conducted specifically for the EAA, which helps to limit operational costs.
Recent efforts to improve efficiency include increased automation of data processing, improved integration of source data, and reduced manual handling of calculations and data validation. These developments are expected to reduce the resource requirements of the process in the future and improve production efficiency.
At European level, efficiency improvements are supported through harmonised methodologies, standardised transmission formats and coordinated quality reporting within the European Statistical System.
Burden
The respondent burden imposed by the Economic Accounts for Agriculture is very limited. The EAA compilation relies primarily on administrative data, existing statistical sources and data collected for other purposes.
Targeted data collections are limited to a small number of key sector organisations and enterprises, and they are based on clearly defined and streamlined data requests. No additional reporting obligations are imposed on individual agricultural holdings specifically for the EAA.
Measures to minimise respondent burden include:
extensive use of administrative registers and existing statistics,
avoidance of additional surveys,
reuse of data collected for other statistical and administrative purposes,
electronic data transmission and standardised reporting formats.
At European level, respondent burden is minimised through harmonised legal requirements, coordinated data collection practices and the promotion of administrative data use within the European Statistical System.
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
The Economic Accounts for Agriculture are compiled according to a regular revision policy, including a first estimate, a second estimate and final results. Revisions mainly reflect the gradual availability of more complete and detailed source data.
The indicator A6 (Data revision – average size) measures the average absolute size of revisions between successive releases over a given period. It provides an indication of the stability of the estimates but does not show the direction of revisions.
The values of the A6 indicator for Finland are presented in Annex 17.2.1. The results indicate that revisions to the Economic Accounts for Agriculture are relatively small on average, reflecting a stable compilation process.
Unplanned revisions are rare and mainly relate to late corrections in source data. Such cases are addressed through standard validation procedures and coordination with data providers in order to minimise the need for future unplanned revisions.
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 | ||
| Finland | 111.09 | 112.09 | 101.38 | 100.02 | 77.47 | 80.38 | 111.50 | 108.87 | 89.08 | 92.53 | 2.27 |
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.
18.1. Source data
Please see Annex 1.
Annexes:
Annex 1
18.2. Frequency of data collection
The compilation of the Economic Accounts for Agriculture is based on data collected at different frequencies, depending on the source and type of information.
Production volumes and prices for animal products and several agricultural outputs are collected on a monthly basis. Crop production data are mainly collected annually, supported by seasonal surveys and yield calculations. Data on cereal purchases are updated on a quarterly basis, while producer prices for cereals are collected and updated monthly.
Data on costs and intermediate consumption are primarily based on annual sources, complemented by price indices and other short-term indicators for preliminary estimates.
Most structural data, including agricultural subsidies, investment grants and other transfers are received annually from administrative sources.
This combination of data collection frequencies allows timely compilation of preliminary estimates while ensuring completeness and accuracy in later releases.
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
Survey data sources / targeted inquiries
For data sources collected via surveys or targeted inquiries, information is gathered using structured and agreed data requests addressed to specific respondents. These data requests are typically implemented through standardised email inquiries or predefined tabular templates agreed with the data providers.
Such targeted inquiries are directed at selected processing and trade enterprises, sector organisations and other relevant data providers that play a central role in specific agricultural production sectors. Data are transmitted electronically in agreed formats.
Examples of such sources include sector-specific data deliveries by organisations representing particular production sectors, such as fur production data from the auction house Saga Furs, reindeer farming data from the Reindeer Herders’ Association, and honey production data from the Finnish Beekeepers Association.
In addition, producer price data for certain specialised crops are collected directly from selected processing or purchasing enterprises that operate contract farming arrangements with agricultural producers.
Administrative data sources
Administrative data sources are used extensively in the compilation of the Economic Accounts for Agriculture. These data are originally collected for administrative and regulatory purposes and are transmitted to Statistics Finland through established data exchange procedures.
Key administrative data sources include:
- agricultural subsidy data, based on the Common Agricultural Policy framework and obtained through administrative systems under the responsibility of the Ministry of Agriculture and Forestry, with detailed payment and register data provided by the Finnish Food Authority (Ruokavirasto);
- investment and start-up grants and other capital transfers, obtained from the Finnish Food Authority (Ruokavirasto);
- data on changes in the cultivated area of horticultural crops and inventories of horticultural products, obtained from administrative registers maintained by Ruokavirasto;
- detailed crop production and horticultural production data, as well as labour input measured in Annual Work Units (AWU), including both salaried and non-salaried labour, obtained from the Natural Resources Institute Finland (Luke).
Administrative data are delivered to Statistics Finland on a regular basis in agreed formats. The data are subject to validation procedures, including checks for completeness, internal consistency and coherence with other data sources, before being integrated into the EAA compilation process.
18.4. Data validation
Source data used in the compilation of the Economic Accounts for Agriculture are subject to systematic validation procedures before they are integrated into the accounting framework. These checks include completeness checks, logical consistency checks, detection of outliers and comparison with corresponding data from previous years. Where relevant, source data are cross-checked against alternative data sources, and any identified anomalies are clarified with the data provider.
After compilation, the aggregate EAA results are validated through a series of consistency and plausibility checks. These include comparisons over time, assessment of year-to-year changes, and verification of the internal consistency between output, intermediate consumption and value added. The results are also compared with preliminary estimates and with related aggregates in the national accounts framework.
The EAA results are further compared with other relevant statistical outputs, such as agricultural production and price statistics compiled by the Natural Resources Institute Finland (Luke), agricultural finance statistics, and other national accounts data. Identified inconsistencies are analysed jointly by subject-matter experts, and, where necessary, revisions are made to ensure coherence and reliability of the final results.
18.5. Data compilation
The compilation of the Economic Accounts for Agriculture is based on the integration of multiple statistical and administrative data sources. The process combines survey data, administrative registers, price and volume statistics, and expert-based estimations in accordance with EAA and ESA 2010 methodology.
Imputation in the strict statistical sense is generally not applied, as the EAA is not based on sample surveys with unit-level non-response. Instead, estimation techniques are used to complete annual figures when final source data are not yet available, particularly in the preparation of the first and second estimates and, to a limited extent, in the initial version of the final estimate. The impact of these estimations is reduced over successive releases as more complete source data become available.
New variables and aggregates are derived through accounting identities and balancing procedures defined in the EAA framework. Key aggregates, such as value added, gross operating surplus, mixed income and entrepreneurial income, are calculated as balancing items based on output, intermediate consumption and other primary components.
No procedures for adjustment for unit non-response or correction of design weights are applied, as the EAA does not rely on sample survey weighting. Similarly, no calibration of design weights is performed.
Input data from different sources are combined using harmonised classifications, concepts and valuation principles. Where necessary, adjustments are applied to ensure full sector coverage and consistency between sources, for example when primary source data do not fully cover all types of agricultural holdings. Cross-checks between sources, time series analysis and coherence checks with related statistics are used to ensure internal consistency and reliability of the compiled results.
Detailed descriptions of estimation methods, calculation procedures and numerical examples are provided in the corresponding sub-sections and annexes.
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.
Annexes:
Annex 2
18.5.3. Estimations
Estimation procedures are an integral part of the compilation of the Economic Accounts for Agriculture, particularly in the preparation of the first and second estimates and, to a limited extent, in the initial version of the final estimate.
Estimations are mainly applied to the components of the Production account, especially output and intermediate consumption, due to the limited availability of complete annual source data at early stages of compilation. These estimations are based on partial source data, indicators, price and volume indices, and comparative information from other statistical sources.
The Generation of income account, the Entrepreneurial income account and the Capital account do not involve separate estimation procedures of their own. Any estimation affecting these accounts is indirect and results from estimations applied to output, intermediate consumption or other underlying components.
As more complete and final source data become available, estimated values are replaced and revised accordingly in subsequent releases, improving the accuracy and reliability of the final EAA results.
18.5.3.1. Components of the Production account : Output
Estimation of output is mainly applied in the compilation of the first and second estimates of the Economic Accounts for Agriculture.
In the first estimate, the output for the full reference year is estimated using partial monthly data available at the time of compilation, particularly for animal production. For crop production, yield data are already available for the first estimate and are used directly in the calculation.
For horticultural production (vegetables, fruits, nursery plants and other garden products), the first estimate is based on observed changes in cultivated areas, as final yield data are not yet available at that stage. In the second estimate, yield data for horticultural production become available and replace the earlier area-based estimates.
Prices used in the preliminary estimates are derived from observed price developments during the reference year and extrapolated to cover the full year where necessary. As more complete volume and price data become available, the estimates are revised accordingly in subsequent releases.
18.5.3.2. Components of the Production account : Intermediate consumption
Estimation of intermediate consumption is applied in the compilation of the first and second estimates, as well as in the initial version of the final estimate, because complete annual cost data are not yet available at the time of compilation.
Preliminary estimates are based on partial information from producers and sellers of agricultural inputs, price indices of agricultural inputs, and comparative information from the Farm Accountancy Data Network (FADN).
The primary source for intermediate consumption, the statistics on the finances of agricultural and forestry enterprises, becomes available only in March of year t+2. As a result, the final Economic Accounts for Agriculture transmitted to Eurostat initially still rely partly on estimated cost data. Intermediate consumption is updated later when the complete annual data from this source become available.
In addition, adjustments are applied to intermediate consumption items to account for incomplete coverage in the primary source data. The statistics on the finances of agricultural and forestry enterprises do not fully cover agricultural holdings operating in corporate form, which represent approximately 3 per cent of holdings and are on average larger than other farms.
Upward corrections to selected cost items are therefore applied, using FADN data as a benchmark. These adjustments improve the completeness and representativeness of intermediate consumption in the Production account.
18.5.3.3. Components of the Generation of income account
No separate estimation procedures are applied specifically to the Generation of income account in the Finnish Economic Accounts for Agriculture.
The components of the Generation of income account are derived directly from the Production account and from source data used elsewhere in the EAA compilation. In the first and second estimates, any estimation affecting this account is indirect and results from the use of estimated output and intermediate consumption.
Compensation of employees is based on wage statistics and labour input data, while subsidies on production are derived from administrative sources. These components are updated as more complete source data become available.
Gross operating surplus and mixed income are calculated as balancing items and therefore reflect revisions made to the underlying components rather than separate estimation procedures.
18.5.3.4. Components of the Entrepreneurial income account
No separate estimation procedures are applied directly to the Entrepreneurial income account.
Entrepreneurial income is calculated as a balancing item derived from the Generation of income account, after taking into account other subsidies on production, other taxes on production, property income received and paid, and consumption of fixed capital.
Any estimation affecting entrepreneurial income originates from estimations applied to output, intermediate consumption, compensation of employees or capital account elements in earlier stages of the compilation process. As these components are revised when more complete source data become available, entrepreneurial income is revised accordingly.
18.5.3.5. Elements of the Capital account
Estimation in the Capital account is limited. Gross fixed capital formation and capital transfers are mainly based on administrative data and investment statistics.
Where complete annual data are not yet available at the time of compilation, preliminary estimates may be used in the first and second estimates of the EAA. These estimates are revised when final source data become available.
No specific estimation methods are applied at the level of the Capital account beyond those already described for the underlying data sources.
18.5.4. Numerical example
Please see Annex 3 Numerical examples.
18.5.5. Calculation of non-deductible VAT
In the Finnish Economic Accounts for Agriculture, intermediate consumption is valued at purchasers’ prices in accordance with ESA 2010 and EAA methodology. Purchasers’ prices include non-deductible VAT and exclude deductible VAT.
In practice, most agricultural producers in Finland are VAT registered, and the majority of VAT on intermediate consumption is deductible. Source data used in the EAA compilation are generally available net of deductible VAT or are derived from statistics where the treatment of VAT is already consistent with EAA requirements.
As a result, no separate calculation of non-deductible VAT on intermediate consumption is carried out in the EAA compilation. Any non-deductible VAT is implicitly included in the source data where relevant.
18.5.6. Calculation of compensation of VAT
No separate calculation of over-compensation or under-compensation of VAT is carried out in the Finnish Economic Accounts for Agriculture.
Any VAT compensation mechanisms applicable to agricultural producers are implicitly reflected in the valuation of output and intermediate consumption through the source data used. No explicit adjustment for VAT compensation is made within the EAA compilation process.
18.6. Adjustment
No seasonal adjustment is applied in the Economic Accounts for Agriculture, as the accounts are compiled on an annual basis.
Adjustment procedures are applied to ensure consistency with EAA and ESA 2010 concepts and definitions. These adjustments mainly concern the Production account and relate to the valuation of output, the recording of losses, own final use and changes in inventories, as well as coverage adjustments for intermediate consumption.
Adjustments applied to intermediate consumption are primarily related to incomplete coverage in the main source statistics and are implemented using comparative information from other data sources.
Other accounts, including the Generation of income account, the Entrepreneurial income account and the Capital account, do not involve separate adjustment procedures of their own, but reflect the adjustments applied at earlier stages of compilation.
Detailed descriptions of the adjustment procedures are provided in sections 18.6.1–18.6.6.
18.6.1. Seasonal adjustment
Not applicable.
18.6.2. Components of the Production account : Output
Output in the Economic Accounts for Agriculture is adjusted to ensure consistency with EAA concepts and definitions. Adjustments include the deduction of post-harvest losses where relevant, the estimation of own final use, and the recording of changes in inventories. Output is valued at basic prices, meaning that subsidies on products are included and taxes on products are excluded.
Adjustments are based on information from the underlying source statistics and are applied at product or product group level in accordance with the EAA methodology. No ad hoc adjustments are made beyond those required to ensure conceptual consistency.
18.6.3. Components of the Production account : Intermediate consumption
Intermediate consumption is primarily based on the statistics on the finances of agricultural and forestry enterprises. This source does not fully cover agricultural holdings operating in corporate form. These holdings account for approximately three per cent of all agricultural holdings and are on average larger than other farms.
To ensure full sector coverage, adjustments are applied to intermediate consumption items. These adjustments consist of upward corrections to selected cost items. The magnitude of the adjustments is assessed using comparative information from the Farm Accountancy Data Network. The procedure improves the representativeness and completeness of intermediate consumption in the Production account.
18.6.4. Components of the Generation of income account
Adjustments in the Generation of income account are largely a consequence of the adjustments applied in the Production account.
Compensation of employees is compiled using wage statistics from Statistics Finland combined with labour input data from the Natural Resources Institute Finland, and no additional adjustments are applied at the level of the Generation of income account.
Other subsidies on production are based on administrative data and are allocated in accordance with EAA and ESA 2010 concepts. No specific quantitative adjustments are required beyond the classification and allocation procedures applied during compilation.
No specific adjustments are applied to other taxes on production, as such taxes are not relevant for agricultural activities in Finland.
Operating surplus and mixed income are derived as balancing items. They therefore reflect indirectly the adjustments applied to output and intermediate consumption and do not require separate adjustment measures at this stage.
18.6.5. Components of the Entrepreneurial income account
No specific adjustments are applied to the components of the Entrepreneurial income account. Entrepreneurial income is derived as a balancing item in accordance with the EAA framework, based on the adjusted components of the Production and Generation of income accounts.
18.6.6. Elements of the Capital account
Adjustments in the Capital account mainly relate to the recording of gross fixed capital formation and capital transfers in accordance with EAA and ESA 2010 principles. Investment grants and other capital transfers are allocated consistently with the underlying investment data.
No additional adjustments beyond those applied in the source data are required to compile the Capital account.
No comments.
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 (Website).
28 May 2026
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).
The compilation of the Economic Accounts for Agriculture is based on the integration of multiple statistical and administrative data sources. The process combines survey data, administrative registers, price and volume statistics, and expert-based estimations in accordance with EAA and ESA 2010 methodology.
Imputation in the strict statistical sense is generally not applied, as the EAA is not based on sample surveys with unit-level non-response. Instead, estimation techniques are used to complete annual figures when final source data are not yet available, particularly in the preparation of the first and second estimates and, to a limited extent, in the initial version of the final estimate. The impact of these estimations is reduced over successive releases as more complete source data become available.
New variables and aggregates are derived through accounting identities and balancing procedures defined in the EAA framework. Key aggregates, such as value added, gross operating surplus, mixed income and entrepreneurial income, are calculated as balancing items based on output, intermediate consumption and other primary components.
No procedures for adjustment for unit non-response or correction of design weights are applied, as the EAA does not rely on sample survey weighting. Similarly, no calibration of design weights is performed.
Input data from different sources are combined using harmonised classifications, concepts and valuation principles. Where necessary, adjustments are applied to ensure full sector coverage and consistency between sources, for example when primary source data do not fully cover all types of agricultural holdings. Cross-checks between sources, time series analysis and coherence checks with related statistics are used to ensure internal consistency and reliability of the compiled results.
Detailed descriptions of estimation methods, calculation procedures and numerical examples are provided in the corresponding sub-sections and annexes.
Please see Annex 1.
Annexes:
Annex 1
The Economic Accounts for Agriculture are disseminated on an annual basis.
The time lag in the Economic Accounts for Agriculture is mainly due to the availability of source data. EAA results are produced and published in several stages, including first and second estimates and final results. The first estimates are compiled before the end of the reference year, which requires the use of forecasts for the last part of the year. As more complete and final source data become available during the following year, the estimates are revised and final results are compiled.
The production timetable is defined by Regulation (EC) No 138/2004, and Finland delivers EAA data to Eurostat in accordance with the established deadlines. Efforts to reduce the time lag focus on improving the availability and timeliness of source data and on refining estimation methods used in the early estimates.
The results of EAA are comparable between regions and countries.
The Economic Accounts for Agriculture are compiled using a single, coherent national methodological framework in accordance with ESA 2010 and the EAA Regulation. The same concepts, definitions and compilation methods are applied across the whole country.
In addition to national totals, EAA data are transmitted to Eurostat at NUTS 2 level, where they are available to users. These regional aggregates are derived consistently from the national accounts framework, and no region-specific methodological differences are applied.
As a result, there are no significant geographical comparability issues within Finland. Any differences observed between regions reflect real structural and production differences rather than statistical inconsistencies.
The Economic Accounts for Agriculture are generally comparable over time. Some methodological refinements and updates to source data have been introduced over the years in line with the development of the European System of Accounts and EAA guidelines.
These changes have not been sufficient to warrant the designation of a break in the time series, as they have either been implemented in a way that preserves time consistency or have had only a limited impact on the overall results.
As a result, the EAA time series for Finland can be used for meaningful comparisons over time.
