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.
Federal Office for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung, BLE)
1.2. Contact organisation unit
Referat 624
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Referat 414 - Landwirtschaftliche Statistik Bundesinformationszentrum Landwirtschaft (BZL) in der Bundesanstalt für Landwirtschaft und Ernährung Deichmanns Aue 29 53179 Bonn
Unit 414 - Agricultural Statistics
Federal Information Center for Agriculture (BZL) in the
Federal Office for Agriculture and Food
Deichmann's Aue 29
53179 Bonn
Germany
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
6 March 2024
2.2. Metadata last posted
6 March 2023
2.3. Metadata last update
6 March 2023
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.
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.
3.2.1. Level of detail for compilation of EAA
See the detail below.
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.
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.
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.
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.
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.
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).
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.
Indicator B: Index of real net agricultural entrepreneurial income per unpaid annual work unit.
Indicator C: Net entrepreneurial income of agriculture.
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.
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.
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.
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.
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.
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.
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.
3.7. Reference area
Germany - The entire territory of the country including Büsingen am Hochrhein and Helgoland.
3.8. Coverage - Time
EAA time series are available from 2010 onwards. Calender year.
3.9. Base period
Value, volume and price indices are calculated for reference year: n-1=100. Accounts for year n are calculated at current prices and at prices of year n-1. The base year for prices and indices of year n-1 is 2015.
1000 t
Euro/t
Mill. Euro
Agricultural labour input data are given in thousand annual work units.
Quantities are shown in 1 000 t or 10 000 hl. Prices are shown in Euro per tonne or 10 hl. Values are shown in million Euro. Agricultural labour input data are given in in thousand annual work units.
Reference Period is calender year.
6.1. Institutional Mandate - legal acts and other agreements
EU legislation:
Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community as amended
National legislation:
Memorandum of Understanding between NSI and Federal Office for Agriculture and Food. By decree of the BMEL 123-02103 the BLE was given the task of the agricultural accounts.
6.1.1. Responsible institution for compilation of EAA and unit values of agricultural products
Bundesanstalt für Landwirtschaft und Ernährung
Deichmanns Aue 29, 53179 Bonn
----
Federal Office for Agriculture and Food
Deichmanns Aue 29, 53179 Bonn
Germany
6.1.2. Responsible institution for compilation of Agricultural Income Index
National Statistical Institute (DESTATIS)
6.2. Institutional Mandate - data sharing
BLE delivers the results of EAA to DESTATIS. DESTATIS uses the EAA for the National Accounts. Compilation of bridge table is done by DESTATIS.
DESTATIS supplies data from NA for calculation of EAA.
Data from agricultural statistics and FADN are used for compiling.
Agreement for data sharing with Agrarmarkt Informationsgesellschaft GmbH (AMI)
7.1. Confidentiality - policy
The Federal Data Protection Act and the Federal Statistics Act regulate the handling of data in Germany.
BLE attaches the highest importance to compliance with these legal bases.
Employees are informed about both acts and have to adhere to these acts.
For publication data have to be checked for: minimum 3 cases and none with more than 75 percent proportion of total. Results from European Agricultural Accounting are aggregated data. There is no need to protect data.
7.2. Confidentiality - data treatment
See information in the following sub-concepts.
7.2.1. Confidentiality rules applied to microdata
For publication data have to be checked for: minimum 3 cases and none with more than 75 percent proportion of total.
Results from European Agricultural Accounting are aggregated data. There is no need to protect data.
7.2.2. Comments on the amount of data affected by embargo
Price data for sugar beet is under embargo for 1st and 2nd estimates.
To ensure that total of industrial crops can be shown sugar beet and other crops are summed up for estimates.
8.1. Release calendar
Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community lays down the date for sending EAA 1st and 2nd estimates and final data to Eurostat. After transmission national publication follows
The final dates will be published on October 15th. Part of the data for the first estimate will be released on December 15th. The data for the second estimate will be released on April 15th.
8.2. Release calendar access
Transmission dates are published. No further calendar is used.
The Quality report is available on BMEL-Statistik website.
11.2. Quality management - assessment
EAA follows revision policy of ESS.
EAA uses agri statistical data from other sources. Data are checked for plausibility before use. Basis for checks is
done by comparing with previous data in time series.
Results of 1st estimates are discussed with national experts from farmers association for plausibility reasons.
Revision of quality reports is foreseen to be done every five years by regulation.
12.1. Relevance - User Needs
EAA, underlies Reg. (EC) 138/2004. EAA is in modernization process to meet further needs of users. This work is in progress and objectives have been defined by European Court of Auditors. Eurostat and the EU-Commission define priorities and set up work programme. They are responsible that user needs are being met and reflected by the statistics.
EUROSTAT, ministry of agriculture, DESTATIS national accounts, Agriculture institutions, universities, farmers
12.2. Relevance - User Satisfaction
No survey about user satisfaction.
NA, EAA and REAA are in contact and transfer on demand all data needed.
12.3. Completeness
For major groups of animal or plant products all needed statistics for compilation are available. Minor products have to be estimated.
All relevant data for Eurostat are available.
All required statistics are available monthly, quarterly or annually
13.1. Accuracy - overall
Not applicable to EAA compilation.
13.2. Sampling error
Not applicable to EAA compilation. Nor survey and no sample used
13.3. Non-sampling error
Not applicable to EAA compilation.
14.1. Timeliness
EAA presents data for year n at 1st Estimates and for year n-1 at 2nd Estimates and at transmission of definitive data. Definitive dates are used
14.2. Punctuality
Data transmission meets dates given by Reg. 138/2004.
15.1. Comparability - geographical
EAA is comparable to agricultural statistics in Germany as EAA is based on those statistics.
15.2. Comparability - over time
EAA is comperable over a time series beginning in 2010. Revision of EAA does not include years before 2010. So comparability for some variables is slightly limited
15.3. Coherence - cross domain
no differences
15.3.1. Coherence - sub annual and annual statistics
All statistics used for compilation are coherent to EAA.
15.3.2. Coherence - National Accounts
Output calculations are mostly carried out by EAA. NA adopt these results and add own calculations. Intermediate consumption calculations are mostly carried out by EAA. NA adopt these results and add own calculations.
15.4. Coherence - internal
EAA is compiled bottom up from different statistics. Internal coherence is given.
For EAA no burden for respondents exist. EAA does not use surveys
17.1. Data revision - policy
EAA is compiled three times a year. First Estimates are compiled with preliminary data and estimated data. Second estimates are compiled with final, semi-final and few estimated data. Final results are compiled with final data. Each step revises the step before. If necessary after revision of source data, all years which are affected will be recompiled and revision results will be published.
17.2. Data revision - practice
Revision policy of ESS is respected.
17.2.1. Years where retropolations are carried out and (if they are not yet available) when they will be available
Retropolations are done if necessary. Results will be published after finishing retropolation. Maximum time-span is beginning in 1991 to year n-1.
17.2.2. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
If source data are revised, retropolation for all revised data (max. back to 1991) is done.
18.1. Source data
See the following sub-concepts.
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.
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.
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.
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.
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.
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.
18.2. Frequency of data collection
See the following sub-concepts.
18.2.1. Time of the year where the updates of the EAA are carried out
At the first, second estimate and the final dates.
Revisions and updates are made together with final results im September year n for year n-1 and if necessary further years back. Second Estimates update First Estimates. Final results update Second Estimates.
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 )
Usually updates are done in September year n for year n-1. If source data are revised further years are updated
Year n and Year n-1
18.3. Data collection
Source for EAA is mainly official data from agricultural statistics. These data are collected by download from data bases. Only a few data are collected by e-mail or phone contact
The sources are named in the quality report. Data is collected monthly, quarterly or annually
18.4. Data validation
Validation is done by comparing new data with historic data in a time-series.
Data is regularly checked and updated
18.5. Data compilation
See the following sub-concepts.
18.5.1. Calculation procedures
See the following sub-concepts.
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'.
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.
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.
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.
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.
18.5.2. Estimations
See the following sub-concepts.
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.
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.
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.
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.
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.
18.5.3. Numerical example
See the following sub-concepts.
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.
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.
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.
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.
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.
18.5.4. Provisional and semi-definitive accounts and agricultural income index vs. definitive accounts
See the following sub-concepts.
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.
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.
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.
18.5.6. Calculation of compensation of VAT
Calculation of compensation of VAT on Other taxes on production: Output value at producer prices (EAA-New Cronos code 18000 )
- services provided by contractors (EAA-New Cronos code 15000)
- Feed produced on the farm (EAA-New Cronos code 03000)
+ sales of used capital goods by flat-rate farmers (12% of the value of EAA-New Cronos code 33100)
= "VAT-relevant final output of all farmers.
(including own consumption and sales of used capital goods of all farmers)".
- Turnover of those subject to standard taxation (turnover tax statistics) 2)
= "Final output of flat-rate farmers relevant to sales tax (incl. own consumption, direct sales, and sales of used
capital goods of flat-rate farmers)"
- Direct sales by flat-rate farmers to final consumers and own consumption by flat-rate farmers 2) = flat-rate taxed sales of flat-rate farmers to taxable persons
Total input taxes (input taxes on inputs and gross fixed capital formation)
- Input taxes of flat-rate taxed farmers (sales tax statistics)
= Input taxes of flat-rate farmers
Input tax (= input taxes of flat-rate farmers / final output of flat-rate farmers * 100)
Flat rate (=fixed value) 10.7 %
Over- or under-adjustment (=pre-load ./. flat rate)
Revenue adjustment (=flat-rate taxed sales of flat-rate farmers * over- or under-compensation)
18.6. Adjustment
See the following sub-concepts.
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.
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.
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.
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.
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.
List of abbreviations:
AMI - Agrarmarkt Informationsgesellschaft GmbH
BLE - Federal Office for Agriculture and Food (Bundesanstalt für Landwirtschaft und Ernährung)
DESTATIS - National Statistical Institute
EAA - Economic Accounts for Agriculture
ESA - European System of Accounts
ESS - European Statisical System
FADN - Farm Accountancy Data Network
GFCF - Gross fixed capital formation
local KAU - local kind-of-activity units/local KAUs
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.
6 March 2023
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.
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.
Germany - The entire territory of the country including Büsingen am Hochrhein and Helgoland.
Reference Period is calender year.
Not applicable to EAA compilation.
1000 t
Euro/t
Mill. Euro
Agricultural labour input data are given in thousand annual work units.
Quantities are shown in 1 000 t or 10 000 hl. Prices are shown in Euro per tonne or 10 hl. Values are shown in million Euro. Agricultural labour input data are given in in thousand annual work units.
See the following sub-concepts.
See the following sub-concepts.
Until the next update and permanently on Statistical yearbook.
EAA presents data for year n at 1st Estimates and for year n-1 at 2nd Estimates and at transmission of definitive data. Definitive dates are used
EAA is comparable to agricultural statistics in Germany as EAA is based on those statistics.
EAA is comperable over a time series beginning in 2010. Revision of EAA does not include years before 2010. So comparability for some variables is slightly limited
