Economic accounts for agriculture (aact)

1.1. Contact organisation

[HU1] Hungarian Central Statistical Office (KSH)

1.2. Contact organisation unit

Natural Resources Statistics Department

1.3. Contact name

Restricted from publication

1.4. Contact person function

Restricted from publication

1.5. Contact mail address

H-1525 Budapest, P.O.B. 51.
Hungary

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

5 August 2026

2.2. Metadata last posted

5 August 2026

2.3. Metadata last update

5 August 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 (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, millet, buckwheat, sorghum, canary seed, rice Indica, other cereals not elsewhere classified
Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya	peanuts, saffron seed, mustard, linseed, castor oil plant seed, poppy (seed), hemp for hempseed oil, pumpkins for oil
Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops	energy crops, medicinal plants, culinary plants, peppers, chicory root, sesame seed, root crops for human consumption
Other forage plants except Fodder maize, Fodder root crops (including forage beet)	lucerne, sorghum for fodder, meadowgrass, cereals harvested green, green grasses, temporary grasses and grazings, Sudan grass
Other fresh vegetables except Cauliflower, Tomatoes	sweet maize, peppers, fresh peas, cultivated mushrooms, watermelon, carrots, onions, parsley root, asparagus, cucumber, broccoli, Brussels sprouts, cabbages, kohlrabi, fresh beans, leeks, celery, lettuces, spinach, artichokes, eggplants, gourds and pumpkins, courgettes and marrows, beetroot, celeriac, radishes, garlic, other fresh vegetables n.e.c.
Other fresh fruit, except apples, pears, peaches	quinces, common medlars, apricots, sour cherries, sweet cherries, plumes, blackberries, blackcurrants, blueberries, chokeberries, cranberries, elderberry, gooseberries, jostaberries, red and white currants, raspberries, sea buckthorn, strawberries, walnuts, hazelnuts, almonds, chestnuts
Fiber plants	hemp for fibre, fibre flax
Other crop products: Others: not elsewhere classified	straw, maize stalks
Other animals Other than cattle, pigs, equines, sheep and goats, poultry	rabbits
Other animal products: others than milk, eggs, raw wool, silkworm cocoons	organic manure, honey, feather
Processing of agricultural products:	Items
Other animal products other than milk	no item
Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products	no item

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	no item
Other goods and services other than listed under 2.108  in the Reg.	other direct costs of crop production, water-charges, other material costs, raw material costs in the game management, costs of education, costs of accounting services and book-keeping, costs of other enlisted service excluding agricultural contract work and machinery rent, other expenses, depreciation for tangible assets under 50 000 HUF

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

Data are available from 1997.

3.9. Base period

Accounts for year n are calculated of the base period is year n-1. Data are derived by chain linking at prices of year 2015 (and at any other reference year prices).

EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.

Agricultural labour input data are given in thousand annual work units (AWU).

2023 calendar year.

6.1. Institutional Mandate - legal acts and other agreements

EU legislation:

Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community as amended by Commission delegated Regulation (EU) No 2019/280 of 3 December 2018. Transmission of data for the regional EAA (REAA) at NUTS 2 level became obligatory in September 2023. Before September 2023, Eurostat collected REAA data on a voluntary basis.

National legislation: 

The Act CLV of 2016 on Official Statistics provides the general regulatory framework of surveys implemented in Hungary. Surveys of the reference period are included in the yearly National Program of Statistical Data Collection (NPSDC) which is a Government Decree.

6.1.1. Responsible institution for compilation of EAA

The compilation of the Economic Accounts for Agriculture is the main responsibility of the Natural Resources Statistics Department at Hungarian Central Statistical Office in close co-operation with the Institute of Agricultural Economics of the Ministry of Agriculture and the National Accounts Department of Hungarian Central Statistical Office.

6.1.2. Responsible institution for compilation of Agricultural Income Index

Natural Resources Statistics Department at Hungarian Central Statistical Office is responsible for the compilation of the Agricultural Income Index in close co-operation with the Institute of Agricultural Economics of the Ministry of Agriculture.

6.2. Institutional Mandate - data sharing

Hungarian Central Statistical Office and Institute of Agricultural Economics of the Ministry of Agriculture are responsible for data sharing.

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).

The protection of personal data and the publicity of data of public interest are regulated by the following Acts in Hungary:
- Act CLV of 2016 on Official statistics,
- Act CXII of 2011 on Informational Self-Determination and on Freedom of Information.
Besides the above-mentioned legal acts, internal regulations on confidentiality exist within the HCSO. On the top of the regulations concerning data protection stands the Confidentiality Policy of the HCSO, which contains the most important principles regarding statistical confidentiality. The HCSO Regulation on Data Protection sets forth more detailed rules and as a framework regulation is complemented by several other internal regulations.
The access to statistical data is regulated in a separate internal regulation (Regulation 18/2014 on the rules of data access) which contains the rules on the six data access channels of the HCSO.
In virtue of the Act CXII of 2011 on Informational Self-Determination and on Freedom of Information and the Act XLVI CLV of 2016 on Official statistics all individual data are qualified as confidential and are treated as such. Survey data are validated and checked exclusively by the staff of HCSO and enumerators are responsible for preventing unauthorized access to the completed questionnaires.
Confidentiality Policy of the HCSO: link
HCSO Regulation on Data Protection: link

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

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 lays down the date for sending EAA 1st and 2nd estimates and final data to Eurostat. After transmission national publication follows.

The final dates will be published on October 15th. Part of the data for the first estimate will be released on December 15th. The data for the second estimate will be released on April 15th.

8.2. Release calendar access

Publications: The link

First releases: The link

Tables (STADAT): The link

8.3. Release policy - user access

In general, the Dissemination Policy (link) of the Hungarian Central Statistical Office was followed.

The Dissemination calendar of first releases is available from the homepage of the web-site of HCSO. The calendar of infra-annual and annual business indicators, as well as the most important economic and social data releases (first releases), contains the exact dates (days) of publications for a calendar year, and is published at least in December of the previous year. The release calendar of publications (Catalogue) is also prepared for a year ahead, presenting the months or possibly the weeks of publications. With the aid of the Event calendar application users can search, too, among first releases.

First releases and the related datasets are published strictly at 9 a.m. on days provided in the Dissemination calendar. The release of further regularly issued publications and the related datasets is provided with weekly accuracy, release date of publications planned for the current year are given by monthly accuracy in the Catalogue. Publications are released after the process of authorisation is closed, and users can access information on publication on the homepage of our website, in the section ’In the spotlight’, as well as in the  Publication repertory, under the ‘Latest publications’ menu item. Users can access information on the release of data not related to publications in STADAT, from the titles of tables in the table system, and in the Dissemination database, from dates of update emerging when executing queries. Detailed information on the form and frequency of publication is disclosed in the Metainformation menu item, available from our website.

Data are disseminated three times a year:

• first estimation in December of the reference year,
• second estimation in March following the reference year,
• final data in October following the reference year.

10.1. Dissemination format - News release

In case of the first estimation of the EAA first release is published:

First release related to the first estimation for 2023: Hungarian Central Statistical Office

10.2. Dissemination format - Publications

Regular publications are disseminated in case of second estimation and final data of the EAA.

Publication of the second estimation for 2023: Performance of agriculture (Economic accounts for agriculture, 2023, second estimate)

Publication of the final data for 2023: Performance of domestic agriculture in 2023 (Economic accounts for agriculture, 2023)

10.3. Dissemination format - online database

Link to the online database of Regional EAA: KSH Statinfo v40 | Theme selection

10.3.1. Data tables - consultations

Not applicable.

10.4. Dissemination format - microdata access

Not applicable.

10.5. Dissemination format - other

There is no other dissemination format.

10.5.1. Metadata - consultations

Not applicable.

10.6. Documentation on methodology

For the better understanding of data, the HCSO publishes the documentation of many different statistical domains including EAA documentation.

It comprises:

• the main metadata of statistics (purpose, content, legal base, data production methodology, data quality, concepts, classifications, data sources, forms of publications),
• the definitions of concepts (glossary of statistics, explanation of and cross-references between concepts, changes of definitions over time),
• the data sources used in a statistical domain (registers, data surveys, and data received from other sources, serving as a basis for producing statistics),
• the most frequently used classifications (their structure, with explanation of items, tables of correspondence between different classifications and the different versions of each classification),
• the methods applied,
• data production processes,
• data quality aspects,
• produced results.

Metadata and documentations are permanently updated in accordance with changes.

Link to the EAA methodology: Hungarian Central Statistical Office - Metainformation

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

Information of data collections related to the EAA: Hungarian Central Statistical Office - Metainformation

Information regarding the main concepts and nomenclatures utilised in the products published by the HCSO and in the statistical data production processes are available on the website. Concepts and definitions are linked to the publications on the website of the HCSO. EAA concepts and definitions: Stadat-system – Methodology – Agriculture

EAA methodological notes: Performance of agriculture (Economic accounts for agriculture, 2023, first estimate) - Methodology

10.7. Quality management - documentation

Quality policy of HCSO: link

11.1. Quality assurance

Quality policy of HCSO: Quality policy of HCSO

Quality guidelines for the statistical processes of the HCSO: Quality guidelines

Accuracy, clarity, and comparability and coherence must be taken into account in respect of dissemination. 

Accuracy is measured by a number of indicators; these are published by statistical domains under the menu item metainformation on the website. Such indicators are the response rate, the rate and method of replacement and the sampling error. 
Information on comparability and coherence (length of time series, international comparability, consistency between different statistical domains), which helps the orientation of users, is also published under the menu item metainformation on the website.
It is worth informing the users separately if the data are not considered final. Not final data are the so-called preliminary data. Preliminary data are published in all of our first releases and in many other publications, to which we draw the attention of our users. The metainformation menu item on the website provides information on how much the quality of preliminary data differs from that of final data.

11.2. Quality management - assessment

See points 13. Accuracy, 14. Timeliness and punctuality, 15. Coherence and comparability.

12.1. Relevance - User Needs

• National Accounts
• Ministry of Agriculture
• Institute of Agricultural Economics of the Ministry of Agriculture
• universities - for scientific purposes

12.2. Relevance - User Satisfaction

The user opinions available from different surveys and the spontaneous incoming remarks are collected and systematized by HCSO and they are integrated in the course of the development of our products and services.

HCSO endeavours to ascertain user opinions in different subjects. These are as follows: data, statistical domains; publications; website and related services; other services; other topics, for example the image of HCSO, statistical literacy or the trust in the Office.

We distinguish cases when users’ remarks are available in a structured way, i.e. as a result of user forums, phone or personal (interview or focus-group-based) surveys and those when we obtain them in some other way (spontaneous feedback to an expert at an event where the experts of HCSO take part or through official channels such as the ‘Contact us’ menu on our website). Other methods are the user forums, the focus-groups and the in-depth interviews.

In addition to direct interviews, other methods are also used to get to know the demands of our users. We analyse regularly the clicks and downloads of users visiting our website in order to publish information in a structure adapting to the logic of our users as far as possible and we examine the data domains and publications on the basis of the need for them.

12.3. Completeness

All statistics needed are available.

12.3.1. Data completeness - rate

The quality indicator for data completeness shows the following for the reference year 2023 in the detailed EAA: 0.987 (the following items are missing: AM078000 Other wines than PDO and PGI (Table wine), AM073000 PDO and PGI (Quality wine), AM279000 CFC of Others).

[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 results of the first estimation are available 1 month before the end of the reference year.

The results of the second estimation are available 3 months after the end of the reference year.

Final data is available 10 months after the end of the reference year.

14.1.1. Time lag - first result

The results of the first estimation are available 1 month before the end of the reference year.

14.1.2. Time lag - final result

Not applicable.

14.2. Punctuality

See below.

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: -6

• Detailed EAA: 0

15.1. Comparability - geographical

The results of EAA are comparable between regions and countries.

15.1.1. Asymmetry for mirror flow statistics - coefficient

Not applicable.

15.2. Comparability - over time

The time series of the EAA go back to 1997.

15.2.1. Length of comparable time series

Comparable through the whole/complete time series.

15.3. Coherence - cross domain

Data have been compared with the statistics below:

• Crop production
• Livestock and animal products
• Agricultural producer and input prices

EAA data are coherent with data of agricultural production statistics and agricultural price statistics.

EAA figures can be also compared with FADN data.

15.3.1. Coherence - sub annual and annual statistics

Not applicable.

15.3.2. Coherence - National Accounts

Due to the different sector definition EAA data are not directly comparable with National Accounts data. The System of National Accounts provides data on the activities of organisations belongings to the NACE category of agriculture, disregarding if those were agricultural activities. The EAA take into account the total agricultural production and services, broken down by agricultural activities, irrespective of the NACE category of the organisations or individuals that perform these activities. Therefore, they contain the agricultural production figures of enterprises not classified under agriculture based on the higher value added in other areas by their main activity.

15.4. Coherence - internal

Each set of outputs are internally consistent in the EAA. 

Due to online surveys, increased use of administrative data and further automation the costs associated with the data collection and production were reduced.

There is less burden on respondents due to more user-friendly questionnaires, increased use of administrative data, easier data transmission.

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

Routine data revisions are made annually at the time of the finalisation of the annual Economic Accounts for Agriculture.

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
Hungary	99.67	107.67	110.32	106.95	106.54	104.56	95.10	101.45	105.49	98.99	5.24

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

First provisional estimate for year n: end of November of year n

Second provisional estimate for year n: March of year n+1

Final data for Eurostat: September of year n+1 for data from year n-3 onwards

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

Sample Surveys

1. Annual data of agricultural enterprises and private holdings (1092, 1094, 1095, 2219, 2375)

Methods of data collection: Electronic questionnaire, face-to-face interview

Questionnaires:

• Production, utilisation and net income of the crop products, vegetables, grass and reed (Nr. 1092): Link 
• Production, utilisation and net income of fruits and grape products (Nr. 1094): Link
• Change in livestock, production, utilisation and net income of animals for slaughter and animal products (Nr. 1095):Link 

2. Expenditures and revenues of those performing agricultural, forestry and fishing activities (1758)

Methods of data collection: Electronic questionnaire

Questionnaire: Link 

3. Balance of agricultural trade (1099)

Methods of data collection: Electronic questionnaire

Questionnaire: Link 

Administrative sources

1. IACS

Data transfer method: Electronic

2. Data of grape wine and wine production, wine stocks

Data transfer method: Electronic

 

Experts

1. Farm Accountancy Data Network

Methods of data collection: Electronic questionnaire

18.4. Data validation

Type of validation checks:

• Data format checks
• Completeness checks
• Range checks
• Relational checks
• Comparisons with previous rounds of the data collection

 

Staff involved in data validation:

• Interviewers
• Supervisors
• Staff from local departments
• Staff from central department

 

Tools used for data validation: 

First logical and arithmetical checks within and between the tables were implemented into HCSO's data collection application. (MAJA /Integrated Data Gathering System/ for private farms, ELEKTRA for legal entities)

Batch checks (arithmetical and logical) were run within HCSO's ADÉL applications (Uniform Data Entry and Validation System).

After data collection some software tools were used during processing and validation (SQL, Excel).

18.5. Data compilation

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.

Annexes:
Annex 2

18.5.3. Estimations

See information in the following sub-concepts.

18.5.3.1. Components of the Production account : Output

Not applicable

18.5.3.2. Components of the Production account : Intermediate consumption

Not applicable

18.5.3.3. Components of the Generation of income account

Not applicable

18.5.3.4. Components of the Entrepreneurial income account

Not applicable

18.5.3.5. Elements of the Capital account

Not applicable

18.5.4. Numerical example

Please see Annex 3 Numerical examples.

Annexes:
Annex 3 Numerical examples

18.5.5. Calculation of non-deductible VAT

It is not calculated. Value data on intermediate consumption is directly collected net of deductible VAT, thus values include non-deductible VAT.

18.5.6. Calculation of compensation of VAT

Calculation of compensation of VAT on Other taxes on production: Not applicable

Calculation of compensation of VAT on Other subsidies on production: Not applicable

18.6. Adjustment

See below.

18.6.1. Seasonal adjustment

Not applicable.

18.6.2. Components of the Production account : Output

Not applicable

18.6.3. Components of the Production account : Intermediate consumption

Not applicable

18.6.4. Components of the Generation of income account

Not applicable

18.6.5. Components of the Entrepreneurial income account

Not applicable

18.6.6. Elements of the Capital account

Not applicable

AMS_EAANSI_5_HU_2023_0000_an_Annex_2
AMS_EAANSI_5_HU_2023_0000_an_Annex_1
AMS_EAANSI_5_HU_2023_0000_an_Annex_3_Numerical_examples

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).

5 August 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).

See information in the following sub-concepts.

Please see Annex 1.

Annexes:
Annex 1

Data are disseminated three times a year:

• first estimation in December of the reference year,
• second estimation in March following the reference year,
• final data in October following the reference year.

The results of the first estimation are available 1 month before the end of the reference year.

The results of the second estimation are available 3 months after the end of the reference year.

Final data is available 10 months after the end of the reference year.

The results of EAA are comparable between regions and countries.

The time series of the EAA go back to 1997.