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.
Statistics Netherlands (CBS), Department National Accounts.
Wageningen Social & Economic Research, (WSER), Department Agricultural Policy.
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
P.O. Box 24500, 2490 HA The Hague, Netherlands
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
23 December 2025
2.1. Metadata last certified
23 December 2025
2.2. Metadata last posted
4 August 2026
2.3. Metadata last update
23 December 2025
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
The Economic Accounts for Agriculture (EAA) provide detailed information on income in the agricultural sector. The purpose is to analyse the production process of the agricultural industry and the primary income generated by this production. The accounts are therefore based on the industry concept. The EAA accounts are detailed data on value of output (producer prices and basic prices), intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interests, capital formation etc. The values are in current as well as in constant prices. Agricultural Labour Input (ALI) and Unit Values (UV) are an integrated part of the overall concept of Economic Accounts for Agriculture.on. The accounts are therefore based on the industry concept. The EAA accounts are detailed data on value of output (producer prices and basic prices), intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interests, capital formation etc. The values are in current as well as in constant prices. Agricultural Labour Input (ALI) and Unit Values (UV) are an integrated part of the overall concept of Economic Accounts for Agriculture.
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.
See the table below for a specification of the type of products that are covered by the "other-categories", which are not named already in Regulation (EC) 138/2004
List of 'Other products'
Items
Other cereals except wheat and spelt, rye and meslin, barley, oats and summer cereals mixture, grain maize, rice
triticale
Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya
Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops
Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products
Electricity, Agro-tourism, Care farm, Rental of barns and sheds, Production and craftsmanship: Light industry and manufacturing companies, Construction and installation: Contracting companies, Storage and logistics: Static storage of goods, Energy: small-scale generation via solar parks, "agrivoltaics" and wind turbines
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.
See the table below for a specification of the type of products that are covered by the "other-categories", which are not named already in Regulation (EC) 138/2004
List of 'Other products' - Intermediate Consumption
Items
Energy; lubricants other than electricity, gas, other fuels and propellants
Cogeneration, Network services
Other goods and services other than listed under 2.108 in the Reg.
Packaging costs, computer services
3.4.3. Components of the Generation of income account
In the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees.
The components of the generation of income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.4.4. Components of the Entrepreneurial income account
The entrepreneurial income account records certain types of property income (mainly land rents, interest and property income attributed to insurance policy holders).
The components of the entrepreneurial income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.4.5. Elements of the Capital account
In addition to gross fixed capital formation (GFCF), the capital account records distributive transactions corresponding to aid for investment and other capital transfers.
The elements of the capital account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.5. Statistical unit
The statistical unit is the local kind of activity unit.
In order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This means that, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (ESA 2010, 2.147). The local KAU is defined as the part of a KAU which corresponds to a local unit. The institutional unit's information system is capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148). The agricultural holding is the local KAU most appropriate to the agricultural industry. However, the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach. The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity (inseparable non-agricultural secondary activities of local agricultural KAUs). The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm are only included if they cannot be separated from its agricultural activities.
3.6. Statistical population
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
3.7. Reference area
The entire territory of the Kingdom of the Netherlands, excluding special municipalities overseas (Bonaire, St. Eustatius and Saba).
3.8. Coverage - Time
The time periods covered by the data set concerns the yearly times series starting from 1986. Note however that the comparable coverage of the series starts at 1995. This is based on the benchmark revision of 2021 of the EAA and the National Accounts. See also "15.2. Comparability - over time".
3.9. Base period
The time series starting from 1995 is based on the benchmark revision 2021 of the EAA and National Accounts. All data transmitted are in values at current prices (in million Euro, at fixed exchange rates) and values at prices for the preceding year (in million Euro, at fixed exchange rates).
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 reference period is a time series of years starting from 1995, ending the reference year of the quality report, 2023. The first available data for year n is published in December. So, for example, in calendar year 2023, the first data on 2023 is published in December 2023.
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:
Moreover, the national accounts, within which the EAA is fully incorporated, are compiled in accordance with the European System of Accounts (ESA 2010) which was published in the Official Journal as Annex A of Regulation (EU) No 549/2013, amended by Council Regulation (EU) 2023/734 of 15 March 2023.
6.1.1. Responsible institution for compilation of EAA
Statistics Netherlands (CBS)
Wageningen Social & Economic Research, (WSER)
6.1.2. Responsible institution for compilation of Agricultural Income Index
Statistics Netherlands (CBS)
Wageningen Social & Economic Research, (WSER)
6.2. Institutional Mandate - data sharing
Data sharing is carried out under formal cooperation agreements and in accordance with EU frameworks for official statistics.
The data is published by Eurostat through a delivery from the CBS to Eurostat, as well as on the CBS's own website (e.g. this table)
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).
What Statistics Netherlands can and cannot publish follows from its statistical disclosure control policy, as set down in the Statistical Disclosure Control Handbook (Hundepool et al., 2006). Here, statistical disclosure control means preventing that content-related conclusions concerning recognisable units are made based on published or otherwise available Statistics Netherlands data.
The macro information from statistical sources listed in this inventory is sufficiently detailed to estimate the EAA.
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
There are two major release moments throughout the year:
In December, the first estimates for the EAA of the year similar to the calendar year are released. Older years do not get an update.
In September, the second estimate for the EAA of the previous year is released. Also, the year before the previous year gets a (small) update as well. Once in five years, during a benchmark year, the whole time series gets revised.
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Not applicable.
Yearly
10.1. Dissemination format - News release
Statistics Netherlands publishes a news release for the EAA on a yearly basis. This happens in December, when the first estimate of a year is calculated. See:
Wageningen Social & Economic Research publishes a news release for the EAA as well, on the same moment as CBS. This publication is combined with other research, that is done by WSER independently.
The main users of economic accounts for agriculture data are Ministry for Economic Affairs, Ministry of Finance, Wageningen Economic Research, universities, external news organisation etc.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
For national reference metadata, see the page under this link (press the 'i'-icon at the top of the page):
For national methodological documentation, see this page
For a more detailed methodological handbook, see this page
10.6.1. Metadata completeness - rate
The quality indicator for metadata completeness: 1.000
[The indicator shows the ratio of metadata replies provided by country per metadata required.]
10.6.2. Further methodological guidelines available at national level
Not applicable.
10.7. Quality management - documentation
This quality report forms the documentation on quality management.
11.1. Quality assurance
The agricultural accounts are simultaneously estimated with agriculture in the National accounts.
Internal checking procedures in the final stage of each quarter and year compilation cycle are held. A quality control (a so-called checkrecheck) meeting is held attended by internal, independent experts, not involved in the compilation process. The aim of these meetings are discussing the main results, informing colleagues about recent economic developments and formally approving the results. In preparing such meetings all compilers have to report on major events and summary reports are sent to the Management Team of the National Accounts Department.
Quality of national accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
During the overall compilation process, national and regional accounts data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat, European or national Court of Auditors, IMF).
CBS’s mission is to publish reliable and coherent statistical information that meets society’s needs. A prerequisite of this mission is that the quality of this statistical information is guaranteed, to which end CBS has set up a quality management system, based on the highest international standards. This will allow CBS to remain one of the leading statistical institutes in this respect, without imposing complex and complicated quality systems. CBS’s Quality Statement specifies the way in which these quality standards are met.
The accuracy, timeliness, and completeness of the Dutch national accounts (and thus the agricultural accounts as well) are evaluated through multi-stage validation procedures, including automated balancing in the SUT and check-recheck meetings with independent experts.
See for more documentation by Statistics Netherlands on this: quality by design
12.1. Relevance - User Needs
Agricultural accounts data provide key information for economic policy monitoring and decision making, for forecasting, for administrative purposes, for informing the general public about economic developments (directly or indirectly via news agencies), and as input for economic research.
User needs for the National Accounts (of which the Agricultural Accounts are a component) are identified through ongoing consultations, surveys, and feedback mechanisms with key stakeholders (e.g. policymakers, academic researchers, and the public).
The major users of the SN national accounts data are the the Netherlands Bureau of Economic Policy Analysis, ministries of finance and economic affairs (including the Dutch Central Bank), economic research institutions and scientific and academic communities.
12.2. Relevance - User Satisfaction
There is no relevant information on this - a user satisfaction survey has not been conducted in recent years.
12.3. Completeness
EAA data transmitted to Eurostat fully complies with the transmission programme.
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.
CBS publishes a series of consecutive estimates of agricultural data. Updating the results of previously published estimates is necessary because the quality of the source information improves over time, partly due to an increase in response to surveys and the availability of new source material. The most important adjustments are caused by new source information becoming available.
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 data are transmitted well within the deadlines of the transmission programme.
14.1.1. Time lag - first result
The first EAA results for a given year n are published at the end of this year n.
14.1.2. Time lag - final result
The final EAA results of a given year n are published in the summer of year n + 2. For example, the final results for 2023 were published in September 2025. Note however, that after a benchmark revision even 'final' results might be adjusted.
14.2. Punctuality
Agricultural accounts data transmissions in the framework of the EAA transmission program should be punctually delivered to Eurostat at (or before) the timeliness defined in the program. All transmissions have met the required deadline in recent years.
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: -5
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
As the data for all reference periods of the National Accounts (and thus the Agricultural Accounts as well) are compiled according to the requirements of the ESA 2010, the data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past.
Annual data on the Netherlands without breaks are provided from the first quarter of 1995. There is no comparable data for the period before 1995. One of the characteristics of National Accounts is the fact that, in the case of fundamental changes to methods or classifications, revisions of long time series are performed going far back into the past, so that a consistent set of data are offered to users.
For further information on the time series of the National Accounts is found this page
15.2.1. Length of comparable time series
The length of fully comparable time series is split in two:
The time series 1986:1994: 8 years
The time series 1995-2025: 31 years
It was decided not to recalculate the benchmark revision 2015 of the national accounts beyond 1995.
15.3. Coherence - cross domain
Primary statistics like structural business statistics (SBS), short term statistics (STS) and labour force statistics (LFS) are widely used as input for national/agricultural accounts. However, there is no full consistency between these statistical domains and national/agricultural accounts. Main reasons are differences in concepts/definitions and in coverage. Using the system of supply and use tables, the goods and services of the output and input of agriculture are confronted with supply and demand of these goods and services (figures from foreign trade, animal feed industry, dairy industry, consumption etc.)
15.3.1. Coherence - sub annual and annual statistics
All data (sub annual and annual) is or will be treated on a calendar year basis
15.3.2. Coherence - National Accounts
At Statistics Netherlands, the Agricultural Accounts are fully incorporated into the National Accounts. So, the EAA is simultaneously estimated with the National Accounts.
This means that for all the following variables, the value within the Agricultural Accounts is the same as in the National Accounts:
Output
Intermediate consumption
Fixed capital consumption
Compensation of employees
Taxes
Subsidies
Rents
Interest
Gross fixed capital formation
Labour input
15.4. Coherence - internal
Each set of outputs is internally consistent
Producing the Agricultural Accounts is resource intensive. It takes much effort to transfer the detailed agricultural data to the macro-economic concepts of National/Agricultural Accounts. The process is made more efficient by estimating both the National and Agricultural Accounts at the same time.
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.
Regular estimates
The National Accounts and EAA of the Netherlands (online) are published in in the first half of July every year. This release provides provisional estimates for the most recent year (n-1) and the ‘final’ estimates for years earlier. Provisional data are subsequently adjusted.
Published final data are generally not revised and remain unchanged until the next benchmark revision. In general, preliminary data contain less detail in products than the final results. For both provisional and final National Accounts and EAA, the comparability of results over time is ensured. The (provisional) estimates of year n are available at November/December (first estimation), March (second estimation) and September (third estimation).
Further information on benchmark revisions
The national accounts and EAA provide a quantitative description of the economic developments in the Netherlands which took place in a certain period of time. The information required for the compilation of the National Accounts and EAA is obtained from a large variety of sources which may over time differ in composition and quality. Changes in data sources can lead to new insights with regard to level estimates and price and volume changes of variables. Because the information requirements of National Accounts and EAA users also change in the course of time, it may be necessary to amend definitions, classifications and estimation methods.
A proper description of an economic phenomenon (actor, transaction) should satisfy two conditions: • Up-to-date level estimates; • Correct growth estimates (continuity principle).
Up-to-date levels refer to description of the economic process for a given period of time, applying the latest insights in definitions, statistical sources, etc. Continuity refers to comparability of the data over a sequence of periods, resulting in proper estimates of value, volume and price changes. It is not (always) possible to meet both requirements simultaneously. In the Dutch National Accounts and EAA, priority is given to the continuity condition and ensuring that the data are comparable with those of a pre-determined base year, the year for which the latest benchmark revision was carried out. To this end, price and volume changes of product transactions between individual periods are estimated as accurately as possible. Level estimates are brought back to source statistics when conducting benchmark revisions. In this way the continuity requirement is met at all times.
The up-to-date levels requirement is met by frequently conducting benchmark revisions when level estimates of national accounts variables are adjusted in line with the latest findings in the field of concepts, definitions, classifications, estimation methods and the like. In a benchmark revision, all recent insights are processed simultaneously and all level estimates are reviewed. Subsequently the existing time series are back-casted accordingly, restoring comparability over time. Benchmark revisions obviously require considerable effort, which makes annual benchmarking and back-casting very resource demanding. The national accounts and EAA are revised periodically, however not too frequently in order not to distort the comparability of data over time too often. Limiting the occurrence of data gaps and disturbances in time series is much appreciated by the users of national accounts and EAA.
Over the last four decades benchmark revisions of the Dutch national accounts have taken place for the following reporting years: 1977, 1987, 1995, 2001, 2010, 2015 and 2021. New industrial classifications were implemented for the reporting years 1993 (NACE, rev. 1) and 2008 (NACE, rev. 2). These ‘technical’ adjustments did not lead to revisions of the macroeconomic data. The benchmark revision after 2021 will cover statistical year 2027.
Reasons for the more recent revisions are to accommodate the changes in statistical information. Since the 2001 benchmark revision many changes in the compilation of source statistics took place. As a consequence of the continuous attention paid by Statistics Netherlands to the reduction of the administrative burden on the business community, statistics are to a lesser extend based on surveys and more increasingly on existing administrative data like tax registers. The information in tax registers is often less detailed but on the other hand holds a nearly exhaustive coverage of the target population. An important example is the use of VAT declarations in the compilation of business statistics (for the agricultural domain e.g. business statistics on agricultural services). In the past, samples were grossed up to the target population as registered in the general business register. Nowadays turnover from the VAT-declarations is used as target for grossing up samples for small and medium enterprises. A second important administrative source used in this benchmark revision are the tax declarations for wages. These are the most important source for the estimation of the compensation of employees and the number of jobs in the NA and EAA. They also provide an opportunity to check the plausibility of business survey statistics.
Regarding the regular estimates for the Eurostat September update, the provisional figures of the EAA for year n are ready for year n-1. Definitive accounts for year n are available for the year n-2.
The (provisional) estimates of year n are available at November/December (first estimation), March (second estimation) and September (third estimation).
17.2. Data revision - practice
The National Accounts and EAA of the Netherlands (online) are published in in the first half of July every year. This release provides provisional estimates for the most recent year (n-1) and the ‘final’ estimates for years earlier. Provisional data are subsequently adjusted.
The (provisional) AII estimates of year n are available at November/December (first forecast) and in January (second forecast).
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
Netherlands
98.65
102.03
93.30
93.92
97.38
100.90
98.30
99.53
97.67
109.89
4.19
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
The sources used for the EAA estimation are similar to the used sources for the compilation of the agricultural sector for the National Accounts.
For an overview of all sources used for the EAA estimation, please see the GNI Inventory (2021), published by Statistics Netherlands. See chapter 3.7 for detailed information on the agricultural sector. See chapters 10.1-10.3 for even more information on all sources that are used in compiling the National Accounts.
The main sources for estimating agricultural output are the surveys on agricultural quantities of SN, some secondary sources and the price statistics of Wageningen Social & Economic Research (WSER). In particular, it relates to the following sources:
The SN Agricultural Census plays an important part in the estimation of agricultural output. This comprehensive survey covers almost all agricultural units, which are operating at a significant level in any agricultural activity. The survey covers cultivated areas, numbers of cattle, the workforce and main and secondary activities.
The SN harvest estimate of arable crops is an important source for calculating the output for a number of arable products. The estimate is made on the base of data from a sample survey conducted by Statistics Netherlands among arable farms. The response is grossed up to get estimates for the total target population.
The SN harvest estimates for vegetables and fruit provided by Statistics Netherlands are important sources for calculating production for a number of vegetables. This includes estimates for fruit, field-scale vegetables and greenhouse vegetables. The estimate for-field-scale vegetables is based on data from a sample survey among agricultural farms. The response is grossed up to estimates for the total target population. The estimates for greenhouse vegetables are largely based on the area of land as recorded in the annual agricultural census.
The output of bulbs, flowers and plants, trees and seeds is calculated mainly using data on exports with domestic origin supplied by Royal Flora Holland. This is a conglomerate of auctions of cut flowers and plants.
The SN Dairy Products Statistics compiled on the basis of weekly reports by SN in conjunction with the RVO. It contains comprehensive data on milk deliveries to dairy factories, direct consumer supplies, farm butter and cheese production and poultry rearing both for sale and own consumption.
The SN Slaughter Statistics cover the authorised slaughter of domestically reared cattle (including domestic pig and poultry slaughter). These are comprehensive monthly statistics. Data on the numbers of slaughtering’s are gathered from the Dutch Food and Goods Authority / Department for the Inspection of Livestock and Meat (NVWA / RVV). Data on the weight per species of animals are gathered from the ‘Rijksdienst Voor Ondernemend Nerderland’ (RVO).
Websites of the above-mentioned bodies, corporations, and organizations.
Foreign trade statistics
For a complete overview of the sources used per category, see Annex 1.
The frequency of data collection of primary statistics varies according to the nature of the data source. For example, turnover, prices and trade data are typically available on a monthly (and quarterly) basis, while detailed structural business statistics including information on the supply and use of products and services are collected annually. Censuses on harvests are naturally on a yearly basis as well.
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
National accounts departments typically do not collect data themselves but receive them from other departments or institutions. National accounts compilers are involved in advising on the content of the surveys conducted by other departments.
18.4. Data validation
Data validation refers to any activity aimed at verifying that the value of a data item comes from a given set of acceptable values. It is a key task performed in all statistical domains and particularly important for National/Agricultural Accounts, which is a key dataset for economic analysis and policy decisions.
The confrontation of data from different sources is an integral part of the National Accounts compilation. Source data used in National Accounts undergo a sequence of checks. For the validation of National Accounts data, the Netherlands applies minimum validation rules agreed with Eurostat and provides metadata to support the validation process with respect to revisions and outliers. To make sure all values are plausible/correct, much manual validation is done. This manual validation is mostly target end on consistency, the main aggregates and outliers.
18.5. Data compilation
In the Netherlands, agriculture is subject to simultaneous estimates in the context of the National Accounts and the EAA. The EAA are compiled simultaneously with the national accounts and have a degree of interdependence which is characteristic to satellite accounts. In this way there is always a link between the estimates of the EEA and the NA. A bridge table for the EAA and National Accounts can be established, in which theoretical and practical divergences between the two accounting systems can be recorded.
Statistics Netherlands uses supply and use tables (SUTs) as an important framework for estimating volume measures and balancing the national accounts. These tables provide an overview of the supply of goods and services by sector and the use of goods and services by sector (e.g., production, consumption, investment, etc.). These tables are used to resolve balancing issues in the national accounts, estimate volume measures of GVA and to determine price indices for the deflation process See the dedicated section on SUTs and IO on the website of Statistics Netherlands for more information on SUT’s.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Calculation procedures
Source data of both production and intermediate consumption in the agricultural sector are typically mostly in volume terms, while important EAA outputs like agricultural income are in value terms. Price-developments are used to calculate the value that corresponds with the volume-development of a certain agricultural good or service.
See Annex 2 for an overview of all calculation methods that are behind the estimation process.
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.
Not applicable.
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).
The Economic Accounts for Agriculture (EAA) provide detailed information on income in the agricultural sector. The purpose is to analyse the production process of the agricultural industry and the primary income generated by this production. The accounts are therefore based on the industry concept. The EAA accounts are detailed data on value of output (producer prices and basic prices), intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interests, capital formation etc. The values are in current as well as in constant prices. Agricultural Labour Input (ALI) and Unit Values (UV) are an integrated part of the overall concept of Economic Accounts for Agriculture.on. The accounts are therefore based on the industry concept. The EAA accounts are detailed data on value of output (producer prices and basic prices), intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interests, capital formation etc. The values are in current as well as in constant prices. Agricultural Labour Input (ALI) and Unit Values (UV) are an integrated part of the overall concept of Economic Accounts for Agriculture.
23 December 2025
The EAA are a satellite account of the ESA providing complementary information and concepts adapted to the particular nature of the agricultural industry. The EAA are shown as a sequence of inter-related accounts. As the EAA are based on the industry concept, the sequence of accounts is limited to the first accounts of the current accounts:
the production account (its balancing item: value added)
the generation of income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
the entrepreneurial income account (one of the current accounts) and
the capital account (one of the accumulation accounts).
The EAA provide a wide range of indicators on the economic activities of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year prices, as well as compensation of employees, other taxes and subsidies on production, net operating surplus or net mixed income, property income and net entrepreneurial income at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
Index of the real income of factors in agriculture per annual work unit (indicator A).
Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
The statistical unit is the local kind of activity unit.
In order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, it is necessary to select units which emphasise relationships of a technical-economic kind. This means that, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (ESA 2010, 2.147). The local KAU is defined as the part of a KAU which corresponds to a local unit. The institutional unit's information system is capable of indicating or calculating for each local KAU at least the value of output, intermediate consumption, compensation of employees, the operating surplus and employment and gross fixed capital formation (ESA 2010, 2.148). The agricultural holding is the local KAU most appropriate to the agricultural industry. However, the variety of agricultural activities that can be performed on agricultural holdings makes them a special type of local KAU. The strict application of the ESA rule to units and their group should in fact result in a division of the agricultural holding into several separate local KAUs in cases where several activities of the NACE Rev. 2 four-digit class are performed on the same holding and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach. The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
The use of the local KAU as the basic unit for the agricultural industry entails recording non-agricultural secondary activities where they cannot be distinguished from the main agricultural activity (inseparable non-agricultural secondary activities of local agricultural KAUs). The selection criterion for inseparable non-agricultural secondary activities is rather the type of activity than the nature of the product. For example, agro-tourism services provided by a farm are only included if they cannot be separated from its agricultural activities.
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
The entire territory of the Kingdom of the Netherlands, excluding special municipalities overseas (Bonaire, St. Eustatius and Saba).
The reference period is a time series of years starting from 1995, ending the reference year of the quality report, 2023. The first available data for year n is published in December. So, for example, in calendar year 2023, the first data on 2023 is published in December 2023.
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.
CBS publishes a series of consecutive estimates of agricultural data. Updating the results of previously published estimates is necessary because the quality of the source information improves over time, partly due to an increase in response to surveys and the availability of new source material. The most important adjustments are caused by new source information becoming available.
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).
In the Netherlands, agriculture is subject to simultaneous estimates in the context of the National Accounts and the EAA. The EAA are compiled simultaneously with the national accounts and have a degree of interdependence which is characteristic to satellite accounts. In this way there is always a link between the estimates of the EEA and the NA. A bridge table for the EAA and National Accounts can be established, in which theoretical and practical divergences between the two accounting systems can be recorded.
Statistics Netherlands uses supply and use tables (SUTs) as an important framework for estimating volume measures and balancing the national accounts. These tables provide an overview of the supply of goods and services by sector and the use of goods and services by sector (e.g., production, consumption, investment, etc.). These tables are used to resolve balancing issues in the national accounts, estimate volume measures of GVA and to determine price indices for the deflation process See the dedicated section on SUTs and IO on the website of Statistics Netherlands for more information on SUT’s.
The sources used for the EAA estimation are similar to the used sources for the compilation of the agricultural sector for the National Accounts.
For an overview of all sources used for the EAA estimation, please see the GNI Inventory (2021), published by Statistics Netherlands. See chapter 3.7 for detailed information on the agricultural sector. See chapters 10.1-10.3 for even more information on all sources that are used in compiling the National Accounts.
The main sources for estimating agricultural output are the surveys on agricultural quantities of SN, some secondary sources and the price statistics of Wageningen Social & Economic Research (WSER). In particular, it relates to the following sources:
The SN Agricultural Census plays an important part in the estimation of agricultural output. This comprehensive survey covers almost all agricultural units, which are operating at a significant level in any agricultural activity. The survey covers cultivated areas, numbers of cattle, the workforce and main and secondary activities.
The SN harvest estimate of arable crops is an important source for calculating the output for a number of arable products. The estimate is made on the base of data from a sample survey conducted by Statistics Netherlands among arable farms. The response is grossed up to get estimates for the total target population.
The SN harvest estimates for vegetables and fruit provided by Statistics Netherlands are important sources for calculating production for a number of vegetables. This includes estimates for fruit, field-scale vegetables and greenhouse vegetables. The estimate for-field-scale vegetables is based on data from a sample survey among agricultural farms. The response is grossed up to estimates for the total target population. The estimates for greenhouse vegetables are largely based on the area of land as recorded in the annual agricultural census.
The output of bulbs, flowers and plants, trees and seeds is calculated mainly using data on exports with domestic origin supplied by Royal Flora Holland. This is a conglomerate of auctions of cut flowers and plants.
The SN Dairy Products Statistics compiled on the basis of weekly reports by SN in conjunction with the RVO. It contains comprehensive data on milk deliveries to dairy factories, direct consumer supplies, farm butter and cheese production and poultry rearing both for sale and own consumption.
The SN Slaughter Statistics cover the authorised slaughter of domestically reared cattle (including domestic pig and poultry slaughter). These are comprehensive monthly statistics. Data on the numbers of slaughtering’s are gathered from the Dutch Food and Goods Authority / Department for the Inspection of Livestock and Meat (NVWA / RVV). Data on the weight per species of animals are gathered from the ‘Rijksdienst Voor Ondernemend Nerderland’ (RVO).
Websites of the above-mentioned bodies, corporations, and organizations.
Foreign trade statistics
For a complete overview of the sources used per category, see Annex 1.
The data are transmitted well within the deadlines of the transmission programme.
The results of EAA are comparable between regions and countries.
As the data for all reference periods of the National Accounts (and thus the Agricultural Accounts as well) are compiled according to the requirements of the ESA 2010, the data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past.
Annual data on the Netherlands without breaks are provided from the first quarter of 1995. There is no comparable data for the period before 1995. One of the characteristics of National Accounts is the fact that, in the case of fundamental changes to methods or classifications, revisions of long time series are performed going far back into the past, so that a consistent set of data are offered to users.
For further information on the time series of the National Accounts is found this page
