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For any question on data and metadata, please contact: Eurostat user support |
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1.1. Contact organisation | Statistical Service of Cyprus (CYSTAT) |
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1.2. Contact organisation unit | Agricultural Statistics Unit |
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1.5. Contact mail address | Statistical Service of Cyprus Michael Karaoli street 1444 Nicosia Cyprus |
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2.1. Metadata last certified | 06/03/2024 | ||
2.2. Metadata last posted | 06/03/2024 | ||
2.3. Metadata last update | 06/03/2024 |
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3.1. Data description | |||
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. |
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3.2. Classification system | |||
The EAA are 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 and they are detailed in Annex 1 of Regulation (EC) 138/2004 of the European Parliament and of the Council. |
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3.2.1. Level of detail for compilation of EAA | |||
See the detail below. |
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3.2.1.1. Components of the Production account : Output | |||
See sheets 3.2.1.1.(a) to 3.2.1.1.(c) in the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. |
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3.2.1.2. Components of the Production account : Intermediate consumption | |||
See sheets 3.2.1.2 (a) to 3.2.1.2 (c) in the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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3.2.1.3. Components of the Generation of income account | |||
See sheet 3.2.1.3 in the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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3.2.1.4. Components of the Entrepreneurial income account | |||
See sheet 3.2.1.4 in the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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3.2.1.5. Components of the Capital account | |||
See sheet 3.2.1.5 in the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file. |
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3.3. Coverage - sector | |||
The sector covers all units involved in agricultural production, even if some of those units have more important economic activities or if the purpose of some others is not commercial. However, kitchen gardens (producing for own-consumption only) are not included. The list of agricultural activities characteristic of the EAA corresponds to the seven groups of Division 01 of NACE Rev 2 activities (01.1 to 01.7), with the following caveats: - the inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding), - the 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). |
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3.4. Statistical concepts and definitions | |||
A detailed methodology can be found in Annex I of Regulation (EC) 138/2004. The EAA are satellite accounts of the European System of Accounts (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 account: - the production account and - the generation-of-income account whose balancing items are value added and operating surplus, respectively. Nevertheless, it should be possible to compile other accounts, at least in part, in so far as the relevant flows can be clearly attributed to them. The accounts in question are the following: - 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 in the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both in current prices and in constant 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 in current prices. Three indicators of the economic performance of agriculture are defined in the EAA: •Indicator A: Index of the real income of factors in agricultural per annual work unit. |
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3.4.1. Components of the Production account : Output | |||
Agricultural output is the total of agricultural products and the goods and services produced in inseparable non-agricultural secondary activities created 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, that is when produced and not when paid by the purchaser. In the compilation of the EAA, output is progressively broken down in quantity terms (see paragraph 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. |
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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 whose consumption 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 excluding 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. |
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3.4.3. Components of the Generation of income account | |||
In the case of the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees. For details please see sheet 3.4.3 - Other questions in the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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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). For details please see sheet 3.4.4 - Other questions in the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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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. |
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3.5. Statistical unit | |||
The overall unit is the agricultural sector. However, 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, as a rule, institutional units must be broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) are intended to meet this requirement (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 must be 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, (the unit currently used for statistical studies of agriculture (censuses, surveys of the structure of agricultural holdings), is the local KAU most appropriate to the agricultural industry (even though certain other units, such as wine or olive oil cooperatives, or units performing contract work, etc., have to be included in it). Nevertheless, it should be pointed out that 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. |
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3.6. Statistical population | |||
Although the ESA gives pre-eminence to local KAUs, the unit best suited to analyse the production process is the unit of homogeneous production (UHP). This unit is used to analyse inputs and outputs, since it corresponds exactly to a type of activity. Institutional units are thus divided into as many UHPs as there are activities (other than ancillary). By grouping these units of homogeneous production it is possible to break down the economy into 'pure' (homogeneous) branches. A UHP cannot, as a rule, be directly observed. Therefore, the accounts of homogeneous branches cannot be compiled on the basis of groups of UHPs. The ESA describes a method for compiling these accounts. 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 must only be included if they cannot be separated from its agricultural activities. The statistical population is the production of all agricultural and livestock holdings. This unit is used to analyze inputs and outputs, since it corresponds exactly to a type of activity.
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3.7. Reference area | |||
Government controlled areas of the Republic of Cyprus. |
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3.8. Coverage - Time | |||
2003-2020 EAA data based on the Regulation (EC) No 138/2004 are available and transmitted to Eurostat from 2003 onwards. Data regarding the accounts of agriculture prior 2003 were compiled for national purposes only and are not in line with the EAA methodology. |
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3.9. Base period | |||
Economic Accounts of Agriculture for year n are calculated at current prices, at prices of year n-1 and at prices of year 2015, 2010 and 2005. Value, volume and price indices are also obtained for reference years: n-1=100, 2015=100, 2010=100 and 2005=100. Labor input data are shown as total Annual Work Units and as indices 2015=100, 2010=100 and 2005=100. |
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Accounts data are given in: •Millions of national currency (including 'euro fixed' series for euro area countries) •MIO_PPS Millions of PPS (Purchasing Power Standard) Furthermore, the core data and the indicators are expressed using indices. The reference years are 2015=100, 2010=100, 2005 = 100 and n-1 = 100, respectively Agricultural labour input data are given in •Thousands of annual work units (AWU) •Indices related to 2015=100, 2010=100 and 2005=100 Unit value statistics are given in •1000 tonnes (Quantities) •Euro per tonnes (unit value) •National currency per tonnes (unit values) |
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The reference period is the calendar year. The reference year is related to the time for production and use, which does not necessarily correspond to the time for sale and purchase. |
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6.1. Institutional Mandate - legal acts and other agreements | |||
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 (OJ L33, 05.02.2004) sets the legal basis for establishing a harmonized methodology for the compilation of the EAA. The regulation has been amended by Regulations 306/2005, 909/2006, 212/2008 (212/2008 relates to data from 2010), 1350/2013 and 2019/280. Also, Article 3 of the national Official Statistics Law, No. 25(I) of 2021 defines the functions of the Statistical Service of Cyprus regarding the production and dissemination of official statistics. Moreover, Article 13, explicitly stipulates the mandate for data collection and introduces a mandatory response to statistical enquiries by stipulating the obligation of respondents to reply to surveys and provide the data required. This relates not only to national but also to European statistics which, by virtue of Article 8 of the said Law, are incorporated in the annual and multiannual programmes of work without any further procedure. |
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6.1.1. Responsible institution for compilation of EAA and unit values of agricultural products | |||
Statistical Service of Cyprus |
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6.1.2. Responsible institution for compilation of Agricultural Income Index | |||
Statistical Service of Cyprus |
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6.2. Institutional Mandate - data sharing | |||
Apart from Eurostat, the data are not transmitted to any other international organisation. There is no data sharing. |
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7.1. Confidentiality - policy | |||
Official statistics are released in accordance to all confidentiality provisions of the following:
Links to all of the above documents:
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7.2. Confidentiality - data treatment | |||
7.2.1. Confidentiality rules applied to microdata | |||
The treatment of confidential data is regulated by CYSTAT's Code of Practice for the Collection, Publication and Storage of Statistical Data. |
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7.2.2. Comments on the amount of data affected by embargo | |||
Only non-confidential data are transmitted. |
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8.1. Release calendar | |||
Notifications about the dissemination of statistics are published in the release calendar, which is available on CYSTAT’s website. The annual release calendar, announced during the 4th quarter of the year, includes provisional dates of publication for the following year, which are finalised the week before publication. There is no release calendar for EAA. |
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8.2. Release calendar access | |||
The release calendar published at national level can be found at: https://www.cystat.gov.cy/en/AnnouncementList. No release calendar exists for EAA. |
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8.3. Release policy - user access | |||
As provided in article 4(1) of the Official Statistics Law (Law No. 25(I)/2021) regarding the principle of impartiality, statistics are disseminated in such a way that all users have equal and simultaneous access to the data. Also, according to the Dissemination and Pricing Policy of the Statistical Service of Cyprus (section 2.3) CYSTAT΄s main channel for dissemination of statistics is the website, which offers the same conditions to everyone and is updated at the same time every working day (12:00 noon). Privileged pre-released access (of no more than 1 day in advance) has been granted to a few selected users for specific statistics. These are specified in the Dissemination Policy (section 2.3). In addition to the annual release calendar, users are informed of the various statistical releases through the “Alert” service provided by CYSTAT. Link to the Dissemination and Pricing Policy of the Statistical Service of Cyprus can be found at: https://library.cystat.gov.cy/NEW/Revision%5FPolicy%2DEN%2D090117.pdf |
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Annual - updates occur as there are more deadlines during the year. |
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10.1. Dissemination format - News release | |||
No news release available accompanying the data. |
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10.2. Dissemination format - Publications | |||
No paper paublications are produced; instead the data are published in the annual electronic publication "Agricultural Statistics". |
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10.3. Dissemination format - online database | |||
There is no online database available, instead standard tables in excel format are available on Cystat web site, under the following link: https://www.cystat.gov.cy/en/KeyFiguresList?s=28 |
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10.4. Dissemination format - microdata access | |||
No microdata access. |
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10.5. Dissemination format - other | |||
A methodological note is available on Cystat web site at: https://www.cystat.gov.cy/en/KeyFiguresList?s=28 |
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10.6. Documentation on methodology | |||
Not available. |
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10.6.1. Further methodological guidelines available at national level | |||
Not available. |
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10.7. Quality management - documentation | |||
There is no documentation on quality management concerning the EAA. |
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11.1. Quality assurance | |||
The quality of statistics in CYSTAT is managed in the framework of the European Statistics Code of Practice which sets the standards for developing, producing and disseminating European Statistics as well as the ESS Quality Assurance Framework (QAF). CYSTAT endorses the Quality Declaration of the European Statistical System. In addition, CYSTAT is guided by the requirements provided for in Article 11 of the Statistics Law No. 25(I) of 2021 as well as Article 12 of Regulation (EC) No 223/2009 on European statistics, which sets out the quality criteria to be applied in the development, production and dissemination of European statistics. Links to all of the above documents:
http://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-32-11-955
https://www.cystat.gov.cy/en/StaticPage?id=1074
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11.2. Quality management - assessment | |||
The quality of EAA statistics is assessed according to the following quality criteria: relevance, accuracy, timeliness, punctuality, accessibility and clarity, coherence and comparability. The quality indicators are assessed taking into account Eurostat defined methodology and recommendations. On the basis of the above criteria, the EAA statistics is assessed as being of good quality. The comparisons between first/second estimates and final data for factor income, the accounts and labour input (ALI) statistics demonstrate good reliability. Furthermore, the ALI data are compared with figures collected in the Integrated Farm Statistics.
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12.1. Relevance - User Needs | |||
Eurostat, media, researchers, enterprises, trade unions, national accounts. |
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12.2. Relevance - User Satisfaction | |||
A user satisfaction survey is carried out on an annual basis since 2008 (with the exception of 2010, 2013 and 2020) but is not specific to short-term indicators. It does not allow for adequate conclusions to be made on this specific indicator. The results of the surveys are available on CYSTAT’s website at the link attached below. Overall, there is a high level of satisfaction of the users of statistical data published by CYSTAT. The results of Cystat's user satisfaction survey can be found at: https://www.cystat.gov.cy/en/StaticPage?id=1144
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12.3. Completeness | |||
The data are transmitted to Eurostat at the level of detail required by the Regulation (EC) 138/2004 of the European Parliament and of the Council.
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13.1. Accuracy - overall | |||
Not applicable to EAA compilation. |
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13.2. Sampling error | |||
Not applicable to EAA compilation. |
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13.3. Non-sampling error | |||
Not applicable to EAA compilation. |
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14.1. Timeliness | |||
EAA data and agricultural labour input data: First estimates: transmitted in November of the reference year (N) Second estimates: transmitted in March of N+1 Final data: transmitted in September of N+1 |
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14.2. Punctuality | |||
In almost all cases, CYSTAT submits EAA data according to the deadlines under Regulation. Delays of more than a few days are exceptional. |
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15.1. Comparability - geographical | |||
It is possible to compare the national data with that of other European countries, as full compliance with the definitions of the variables laid down in the Regulation (EC) 138/2004 and the European System of Accounts (ESA) is achieved. |
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15.2. Comparability - over time | |||
The Economic Accounts of Agriculture are comparable over time. When significant changes are introduced (e.g. change of classification, methodology), these are flagged accordingly. The EAA data for Cyprus based on the Regulation (EC) No 138/2004 are available and transmitted to Eurostat from 2003 onwards. Data regarding the accounts of agriculture prior 2003 were compiled for national purposes only and are not in line with the EAA methodology. |
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15.3. Coherence - cross domain | |||
The quarterly index is aligned to quarterly National Accounts. |
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15.3.1. Coherence - sub annual and annual statistics | |||
The EAA data have been coherent with agricultural production statistics and agricultural price statistics, hence sub annual and annual statistics are coherent and comparisons are included in all validations. The differences between first/second estimates and final data for the main indicators of the EAA are monitored closely.
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15.3.2. Coherence - National Accounts | |||
There is an interdependency between EAA and National Accounts (NA). |
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15.4. Coherence - internal | |||
Overall, the EAA data can be considered consistent and the indicators provide reliable statistical results.
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No cost and burden exercise has been recently performed. |
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17.1. Data revision - policy | |||
A data revision policy is in place at CYSTAT. It is published on CYSTAT’s website. CYSTAT also publishes a list of scheduled revisions (regular or major revisions), also published on its website, at the following link: https://library.cystat.gov.cy/NEW/List_Scheduled_Revisions-EN-190620.pdf
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17.2. Data revision - practice | |||
17.2.1. Years where retropolations are carried out and (if they are not yet available) when they will be available | |||
No retropolations are carried out. Revisions are made if needed. |
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17.2.2. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based | |||
Not applicable since no retropolations are made. |
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18.1. Source data | |||
18.1.1. Data sources used - Components of the Production account : Output | |||
See sheet 18.1.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. |
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18.1.2. Data sources used - Components of the Production account : Intermediate consumption | |||
For detailed explanations on data sources used, please see remarks under concept 18.1.3. |
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18.1.3. Data sources used - Individual intermediate consumption items | |||
See sheet 18.1.3 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.1.4. Data sources used - Components of the Generation of the income account | |||
See sheet 18.1.4 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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18.1.5. Data sources used - Components of the Entrepreneurial income account | |||
See sheet 18.1.5 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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18.1.6. Data sources used – Elements of the Capital account | |||
See sheets 18.1.6 of the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file. |
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18.2. Frequency of data collection | |||
18.2.1. Time of the year where the updates of the EAA are carried out | |||
The updating of EAA data is implemented annually. |
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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 ) | |||
Updated are carried out in September for years n-1 and n-2 if needed. |
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18.3. Data collection | |||
EAA data based on the Regulation (EC) No 138/2004 are available and transmitted to Eurostat from 2003 onwards. Data regarding the accounts of agriculture prior 2003 were compiled for national purposes only and are not in line with the EAA methodology. |
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18.4. Data validation | |||
EAA and ALI data are validated according to logical rules, including reporting of mandatory data items and formats. Also, comparisonds are made over time. |
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18.5. Data compilation | |||
18.5.1. Calculation procedures | |||
18.5.1.1. Components of the Production account - Output | |||
See sheet 18.5.1.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. See also Excel file 'Annex 6 - Calculation methods output'. |
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18.5.1.2. Components of the Production account : Intermediate consumption | |||
See sheet 18.5.1.2 (a) and 18.5.1.2 (b) of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.5.1.3. Components of the Generation of income account | |||
See sheet 18.5.1.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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18.5.1.4. Components of the Entrepreneurial income account | |||
See sheet 18.5.1.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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18.5.1.5. Elements of the Capital account | |||
See sheets 18.5.1.5 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file. |
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18.5.2. Estimations | |||
18.5.2.1. Components of the Production account : Output | |||
See sheets 18.5.2.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. |
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18.5.2.2. Components of the Production account : Intermediate consumption | |||
See sheet 18.5.2.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.5.2.3. Components of the Generation of income account | |||
See sheet 18.5.2.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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18.5.2.4. Components of the Entrepreneurial income account | |||
See sheet 18.5.2.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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18.5.2.5. Elements of the Capital account | |||
See sheet 18.5.2.5 of the attached Excel file 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file. |
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18.5.3. Numerical example | |||
18.5.3.1. Components of the Production account : Output | |||
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file. |
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18.5.3.2. Components of the Production account : Intermediate consumption | |||
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file. |
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18.5.3.3. Components of the Generation of income account | |||
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file. |
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18.5.3.4. Components of the Entrepreneurial income account | |||
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file. |
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18.5.3.5. Elements of the Capital account | |||
See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file. |
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18.5.4. Provisional and semi-definitive accounts and agricultural income index vs. definitive accounts | |||
18.5.4.1. Components of the Production account : Output | |||
See sheet 18.5.4.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. |
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18.5.4.2. Components of the Production account : Intermediate consumption | |||
See sheet 18.5.4.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.5.5. Calculation of non-deductible VAT | |||
See sheet 18.5.5 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.5.6. Calculation of compensation of VAT | |||
18.6. Adjustment | |||
18.6.1. Components of the Production account : Output | |||
See sheet 18.6.1 of the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file. |
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18.6.2. Components of the Production account : Intermediate consumption | |||
See sheet 18.6.2 of the attached Excel file 'Annex 2 - Components of the Production account - Intermediate consumption' in the section Annexes at the end of the file. |
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18.6.3. Components of the Generation of income account | |||
See sheet 18.6.3 of the attached Excel file 'Annex 3 - Components of the Generation of income account' in the section Annexes at the end of the file. |
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18.6.4. Components of the Entrepreneurial income account | |||
See sheet 18.6.4 of the attached Excel file 'Annex 4 - Components of the Entrepreneurial income account' in the section Annexes at the end of the file. |
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18.6.5. Elements of the Capital account | |||
See sheet 18.6.5 of the attached Excel file 'Annex 5 - Elements of the capital account' in the section Annexes at the end of the file. |
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Annex 1 - Components of the Production account - Output Annex 2 - Components of the Production account - Intermediate consumption Annex 3 - Components of the Generation of income account Annex 4 - Components of the Entrepreneurial income account Annex 5 - Elements of the Capital account Annex 6 - Calculation methods - Output Annex 7 - Numerical example |