Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
National Reference Metadata in Single Integrated Metadata Structure (SIMS)
Compiling agency: Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development(final data) The State Data Agency (Statistics Lithuania) (first and second estimates)
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
The State Data Agency (Statistics Lithuania) (first and second estimates)
1.2. Contact organisation unit
Resource economics division (final data)
Agricultural Statistics Division (first and second estimates)
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
A. Vivulskio Str. 4A-13, 03220 Vilnius, Lithuania (final data);
Gedimino Ave. 29, LT-01500, Vilnius, Lithuania (first and second estimates)
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
11 August 2026
2.2. Metadata last posted
11 August 2026
2.3. Metadata last update
26 April 2026
The Economic Accounts for Agriculture (EAA) provide detailed information on income from agricultural activity. The methods are laid down in the Regulation (EC) 138/2004 of the European Parliament and of the Council.
3.1. 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
Triticale; Buckwheat; Mixes cereals; Other cereals (sorghum)
Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya
Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops
Meadows, hay; Grasses and other cereals harvested green
Other fresh vegetables except Cauliflower, Tomatoes
Vegetables under glass; Field vegetables: (All brassicas; Carrots; Onions; Beetroot)
Other fresh fruit, except apples, pears, peaches
Strawberries; Orchards and berry plantations: Apples; Blackcurrants
Fiber plants
-
Other crop products: Others: not elsewhere classified
Other plant products (flowers, other technical products, by-products)
Other animals Other than cattle, pigs, equines, sheep and goats, poultry
Other animals (rabbits)
Other animal products: others than milk, eggs, raw wool, silkworm cocoons
Other livestock products
Processing of agricultural products:
Items
Other animal products other than milk
-
Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products
Processing of agricultural products; Agricultural services; Other activities: other activities (own construction)
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
-
Other goods and services other than listed under 2.108 in the Reg.
Products covered by this item: services are freights, insurances, book keeping, telephone, renting of buildings, etc.
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 the year 1995.
3.9. Base period
Accounts for year n are calculated on the base period is year n-1. Data are derived by chain linking at prices of the 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.
National legislation:
2002/No. IX-987 Republic of Lithuania Law on Agriculture, Food Industry and Rural Development.
16 May 2001 No. 569, the Government of the Republic of Lithuania resolution "On preparation of macroeconomic and related statistics of the Republic of Lithuania".
3 October 2003 No 1218, the Government of the Republic of Lithuania resolution "On the approval of the rules on the responsibility for the European Union's own resources and the allocation of functions".
6.1.1. Responsible institution for compilation of EAA
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
The State Data Agency (Statistics Lithuania) (first, second estimates)
6.1.2. Responsible institution for compilation of Agricultural Income Index
Lithuanian Centre for Social Sciences. Institute of Economics and Rural Development (final data)
6.2. Institutional Mandate - data sharing
Official statistics programmes (OfSP);
Agreements with producers of official statistics.
7.1. Confidentiality - policy
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).
In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania.
Order No. V-29 of 19 April 2021 of the Director of the Lithuanian Centre for Social Sciences "On the Approval of the Regulations on the Management, Use and Disposal of Intellectual Property of the Lithuanian Centre for Social Science”.
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
The data are released nationally according to a pre-announced schedule. Every year in December, calendars of information releases (press releases, publications, databases) and a calendar of statistical information prepared by other institutions are published.
The EAA release schedule is as follows:
The first estimate is published in December of the current year N.
The second estimate is published in April of the following year N+1.
Final EAA data are published on October 28 of year N+1.
Regular annual data dissemination in the Database of Indicators on the website of Statistics Lithuania and Lithuanian Institute of Economics and Rural Development.
Database of Indicators (Agriculture, hunting, forestry and fishing -> Agriculture -> Agricultural production and economic accounts for agriculture -> Economic accounts for agriculture)
The quality indicator for metadata completeness: 1.000
[The indicator shows the ratio of metadata replies provided by country per metadata required.]
10.6.2. Further methodological guidelines available at national level
Not applicable.
10.7. Quality management - documentation
The inventories contribute significantly to the documentation of quality. The inventories help improve the quality of data as the descriptions can be compared with the common methodology.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania. Main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the Statistics Lithuania website
11.2. Quality management - assessment
The quality of statistical results meets the requirements of accuracy, timeliness and punctuality, comparability and consistency.
EAA are calculated using aggregated data from certain statistical surveys, regulated by the EU and national legislation and complying with the quality requirements established therein, and administrative data.
Indicators are evaluated by analyzing the quality of the information received. Statistical indicators are compared with the indicators of the previous period and the corresponding other statistical surveys. Outstanding values of indicators are identified and analyzed. In the event of significant deviations, the data provider shall be contacted and the reasons for the deviation explained.
12.1. Relevance - User Needs
EAA data serve the needs of national institutions, governments, research institutions, business concerns and the general public.
Users’ needs - the data on the agricultural industry output, intermediate consumption, value added, factor income, entrepreneurial income, labour input, etc. EAA data are used for further calculations of National Accounts and are used for the development of the CAP.
12.2. Relevance - User Satisfaction
Feedback from users is positive.
12.3. Completeness
The data sets are quite complete.
12.3.1. Data completeness - rate
The quality indicator for data completeness shows the following for the reference year 2023 in the detailed EAA: 0.996 (the following item is missing: AM206011 Feedingstuffs supplied by other agricultural holdings)
[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
See information in the following sub-concepts.
14.1.1. Time lag - first result
First EAA estimation transmitted to Eurostat on 30th November N, second EAA estimation transmitted to Eurostat on 31st March N+1. Results published on the national database: 14th December (first EAA estimation), 10th April (second EAA estimation). Results are published on Eurostat database after validation procedures are done.
14.1.2. Time lag - final result
EAA final data transmitted to Eurostat 30th September N.
The final results for the reference period published in October N+1.
14.2. Punctuality
The EAA data are released in a timely and punctual manner.
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.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
EAA data are comparable over time.
15.2.1. Length of comparable time series
The length of the comparable time series extends from 1995 to the present, ensuring consistency in measurement and methodology.
15.3. Coherence - cross domain
See information in the following sub-concepts.
15.3.1. Coherence - sub annual and annual statistics
EAA data are internally coherent and consistent.
EAA data are coherent with development in agricultural production statistics and with the agricultural price statistics. The EAA validation includes comparison with these statistics.
Results in the EAA are compared with results in the FADN.
15.3.2. Coherence - National Accounts
The main indicators (output, intermediate consumption, GVA, etc) in the EAA are comparable with national accounts figures for the agricultural sector.
The differences between first/second estimates and final data for the main indicators of the EAA (Factor Income, Labour Input and the Index of real factor income per labour input (Indicator A)) are monitored closely.
15.4. Coherence - internal
The EAA data set is considered as consistent and the indicators for development provide reliable statistical results.
EAA are calculated using the aggregated data from Statistics Lithuania’s statistical surveys, as well as other national authorities’ statistical surveys. No additional surveys are carried out, so there is no burden for respondents.
17.1. Data revision - policy
Revision policy is 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 revision process updates the first and second EAA estimates using the latest available data sources, including statistical surveys from Statistics Lithuania, annual agricultural data, producer prices, and farm accountancy data. The revised information is then transmitted to Eurostat.
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
Lithuania
127.44
131.30
118.10
138.14
102.71
99.57
97.90
112.55
69.77
52.60
11.77
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
Administrative source - data on subsidies paid to the producer are taken from the Register of Payment of the Lithuanian Payment Agency.
18.4. Data validation
Before data dissemination, several checks on the internal coherence of the data are carried out. Calculation results are analysed and compared with the results of previous years.
18.5. Data compilation
EAA data (national level) in current prices and in constant prices (n-1) are compiled. The indicators A, B and C are compiled using data in real values and labour input data.
The first calculation is based on forecasts for agricultural output, intermediate consumption components, producer price indices and price indices for goods consumed in agriculture, the second – based on provisional data from annual statistical surveys. The final calculation is based on the final data from annual statistical surveys and data from other institutions producing official statistics.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Calculation procedures
Please see the Calculation procedure for 1st estimates, 2nd estimates and full set of EAA in Annex 2 Methods for valuing EAA items.
18.6.2. Components of the Production account : Output
Not 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.
OfSP – Official Statistics Programmes;
CAP – Common Agricultural Policy;
FADN- Farm accountancy data network;
GVA- Gross value added
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).
26 April 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).
EAA data (national level) in current prices and in constant prices (n-1) are compiled. The indicators A, B and C are compiled using data in real values and labour input data.
The first calculation is based on forecasts for agricultural output, intermediate consumption components, producer price indices and price indices for goods consumed in agriculture, the second – based on provisional data from annual statistical surveys. The final calculation is based on the final data from annual statistical surveys and data from other institutions producing official statistics.
