The Czech Statistical Office

Agricultural and Forestry, Industrial, Construction and Energy Statistics Department

ČSÚ

Na padesátém 81

100 82 Prague 10

Czech Republic

The Economic Accounts for Agriculture (EAA) provide detailed information on income from agricultural activity. 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 at current prices and at prices for the preceding year. Agricultural Labour Input (ALI) are an integrated part of the overall concept of Economic Accounts for Agriculture. The methods are laid down in the Regulation (EC) 138/2004 of the European Parliament and of the Council.

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.

See the detail below.

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.

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.

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.

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.

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.

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)

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.           
•Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit.          
•Indicator C: Net entrepreneurial income of agriculture.

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. 

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.

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.

Other Taxes on Production and Other Subsidies on Production are accounted on the accrual principles.

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.

In addition to Gross fixed capital formation (GFCF), the capital account records distributive trans­actions corresponding to aid for investment and other capital transfers.

See sheets 3.2.1.5. to 18.5.1.5-GFCF in the attached Excel file Annex 5 in the section Annexes at the end of the file.

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.

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.

National Accounts and Prices Statistics Department of the CZSO
Ministry of Agriculture
Czech University of Agriculture
Institute of Agricultural Economics and Information (IAEI)
Agrarian Chamber
Agricultural Association
Public

Geographical area covered The entire territory of the country.

From 1998 onwards.

Accounts for year n are calculated at current prices and at prices of year n-1. Value, volume and price indices are also obtained for reference year: n-1=100

2020

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

National legislation: 

No

The Czech Statistical Office.

The Czech Statistical Office.

Not applicable

CZ provides no confidental data to Eurostat.

Not relevant

CZ provides no confidental data to Eurostat.

Data can be released  after their publication on website of CZSO (planning according to the Catalogue of Products).

national issue:

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-preliminary-results-bou4jko0sa

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-definitive-results-for-2019-and-semi-definitive-results-for-2020

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-in-regions-definitive-results-for-2019-and-semi-definitive-results-for-2020

Other outputs according to Eurostat schedule

Release calendar information is publicly available online at CZSO website in CZSO's Catalogue of Products.

CZSO publishes annually EAA and REAA data online and free of charge. The dissemination dates are available in the Catalogue of Products.

Data is published annualy at these dissemination dates:

30 November 2020: 1st EAA 2020 estimate

31 January 2021: 2nd EAA 2020 estimate

30 September 2021: EAA Current prices and ALI Final 2020 and EAA Constant n-1 prices Final 2020

30 September 2022: REAA 2020

national issue:

12 March 2021: Economic Accounts for Agriculture - Preliminary Results - 2020

30 September 2021: Semidefinitive EAA 2020 data and Definitive EAA 2019 data

30 September 2022: Semidefinitive EAA 2021 data and Definitive EAA 2020 data

30 November 2021: Economic Accounts for Agriculture in Regions - Definitive Results for 2019 and Semi-definitive Results for 2020

https://www.czso.cz/csu/czso/prvni-odhad-ekonomickeho-vysledku-zemedelstvi-za-rok-2020

https://www.czso.cz/csu/czso/rust-ekonomickeho-vysledku-zemedelstvi-pokracoval

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-preliminary-results-bou4jko0sa

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-definitive-results-for-2019-and-semi-definitive-results-for-2020

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-definitive-results-for-2020-and-semi-definitive-results-for-2021

https://www.czso.cz/csu/czso/economic-accounts-for-agriculture-in-regions-definitive-results-for-2019-and-semi-definitive-results-for-2020

EAA/REAA data are not disseminated via online dabase.

Microdata are not used in EAA calculations.

Not available.

No

https://ec.europa.eu/eurostat/cache/metadata/EN/aact_esqrsea_cz.htm

https://www.czso.cz/csu/czso/implementation-of-the-quality-management-system-at-the-czech-statistical-office

No

Improvement

National Accounts and Prices Statistics Department of the CZSO
Ministry of Agriculture
Czech University of Life Sciences Prague 
Institute of Agricultural Economics and Information (IAEI)
Agrarian Chamber
Agricultural Association
Public

There is no specific EAA-focused user satisfaction assessment, however, in frame of the CZSO general user satisfaction monitoring policy information related to EAA can be available.

All necessary data are available.

Not applicable to EAA compilation.

Not applicable to EAA compilation.

Not applicable to EAA compilation.

No time lag between the actual delivery of the data and the target date when it should have been delivered.

The EAA documented on websites of CZSO on September are consistent with EAA transmitted to Eurostat.

Length of time series: 1998-2020

There are only annual statistics in EAA.

The National Accounts are compiled by the Czech  Statistical Office, Annual National Accounts Department.
The compilers of the EAA accounts in collaboration rarely create bridge tables with their counterparts from the NA unit.

Plantations outpus is coherent with GFCF in plantations.

Forage plants output is coherent with Intermediate consumption of animal feed produced and consumed on the holding.

Agriculture services output is coherent with Intermediate consumption of the agricultural services.

Changes in stocks output is coherent with Changes in stocks of the capital account.

Not available.

No data revision has been planed.

No retropolations are availaible.

Not relevant.

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.

Main data sources: Survey about harvest, Survey about Balance of plant products, Production of certified seed, Surveys of cattle as at 30. June of the year, Surveys of pigs as at 30. June of the year, Livestock survey as at 1. April of the year, Survey about economic results of farms in individual quarters of the year, Survey about prices

Data sources are mainly based on the censuses and administrative sources.

For detailed explanations on data sources and calculation procedure used please see remarks under Concept 18.1.3. and 18.5.1.2(a) in the attached Excel file Annex 2 in the section Annexes at the end of the file. 

Most of the data for intermediate consumption has been drawn from administrative sources. Data gained from administrative sources has been compared with trends obtained from FADN.

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.

Data sources: Survey about economic results of farms in individual quarters of the year. Agricultural Input Price Indices for the first to fourth quarters of the year n. Average prices of selected products and services sold to agriculture for the first to fourth quarters of the year n.

Most of the data for intermediate consumption has been drawn from administrative sources.

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.

Data sources are mainly based on administrative sources.

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.

Main data sources: FADN, National Accounts.

Data sources are mainly based on data from experts.

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.

Main data surces: National Accounts (CZSO)

Data sources are mainly based on data from experts.

Annual.

In September of year n, year n-1 is also updated.

The data is taken over from censuses, administrative sources, surveyes and expertes.

Data are validated by EAA experts.

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'.

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.

Products used as intermediate consumption are valued at the acquisition (market) prices for similar goods or services that are valid at the time they enter the production process. The purchase price is the price actually paid by the buyer for the products at the time of purchase. This price includes all taxes on the products less subsidies on the products, but not deductible taxes such as VAT.

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.

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.

See sheets 18.5.1.5 in 'Annex 5 - Elements of the Capital account' in the section Annexes at the end of the file.

See sheet 18.5.2.1 in the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.

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.

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.

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.

There is no Elements of the Capital Account for estimates.

See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.

See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.

See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.

See the attached Excel file 'Annex 7 - Numerical examples' in the section Annexes at the end of the file.

See the attached Excel file Annex 7 - Numerical examples and Excel file Annex 5 in the section Annexes at the end of the file.

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.

Not relevant.

Not relevant.

Not relevant.

See sheet 18.6.1 in the attached Excel file 'Annex 1 - Components of the Production account - Output' in the section Annexes at the end of the file.

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.

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.

Not relevant.

Not relevant.

List of abbreviations:

ALI – Agricultural Labour Input

CBU – Czech Beekeepers Union

CISTA – Central Institute for Supervising and Testing in Agriculture

CSO – Czech Statistical Office

CULS – Czech University of Life Sciences Prague

EAA – Economic Accounts for Agriculture

ERO – Energy Regulatory Office

EU – European Union

FADN – Farm Accountancy Data Network

FCC – Fixed capital consumption

FSS – Farm Structure Survey

GDP – Gross domestic product

GFCF – Gross fixed capital formation

GVA – Gross value added

HRI – Hop Research Institute

IAEI – Institute of Agricultural Economics and Information 

IC – Intermediate consumption

MA CR – Ministry of Agriculture of the Czech Republic

MF CR – Ministry of Finance of the Czech Republic

OAI – Output of the agricultural industry

PGRLF – Subsidiary and guarantee fund of agriculture and forestry

RBIP – Research and Breeding Institute of Pomology

SPA – State Phytosanitary Administration

SAIF – State agricultural intervention fund

VAT – Value added tax