Economic accounts for agriculture (aact)

National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Statistical Office of the Slovak Republic, Slávka Šályová, Ing. Ministry of Agriculture and Rural Development of the Slovak Republic, Zdeno Štulrajter, Ing.  


Eurostat metadata
Reference metadata
1. Contact
2. Metadata update
3. Statistical presentation
4. Unit of measure
5. Reference Period
6. Institutional Mandate
7. Confidentiality
8. Release policy
9. Frequency of dissemination
10. Accessibility and clarity
11. Quality management
12. Relevance
13. Accuracy
14. Timeliness and punctuality
15. Coherence and comparability
16. Cost and Burden
17. Data revision
18. Statistical processing
19. Comment
Related Metadata
Annexes (including footnotes)



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1. Contact Top
1.1. Contact organisation
Statistical Office of the Slovak Republic, Slávka Šályová, Ing.
Ministry of Agriculture and Rural Development of the Slovak Republic, Zdeno Štulrajter, Ing. 
 
1.2. Contact organisation unit

Slávka Šályová -Agricultural Statistics Department, Business Statistics Directorate

Zdeno Štulrajter - Department of agro-food market and analysis, Directorate of strategies, analysis and cross-cutting activities

1.5. Contact mail address

Statistical Office of the Slovak Republic
Lamačská cesta 3/C
P. O. BOX 17
840 05 Bratislava 45


2. Metadata update Top
2.1. Metadata last certified 15/04/2024
2.2. Metadata last posted 15/04/2024
2.3. Metadata last update 15/04/2024


3. Statistical presentation Top
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

Slovak Republic

3.8. Coverage - Time

Data on EAA has been available since 1995.

3.9. Base period

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


4. Unit of measure Top

Agricultural labour input data – the values are in thousands AWU
EAA data – the values are in millions EUR


5. Reference Period Top

2020


6. Institutional Mandate Top
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: 

Principal national legislation covering EAA statistics is 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 including all its amendments up to date (Regulation (EU) 590/2022 being the latest amendment).

6.1.1. Responsible institution for compilation of EAA and unit values of agricultural products
Statistical Office of the Slovak Republic,
Ministry of Agriculture and Rural Development of the Slovak Republic, 
6.1.2. Responsible institution for compilation of Agricultural Income Index
Ministry of Agriculture and Rural Development of the Slovak Republic, 
6.2. Institutional Mandate - data sharing
There is an agreement between the Statistical Office of the Slovak Republic and the Ministry of Agriculture on the mutual provision/exchange of data. Data is shared via the FTP protocol.


7. Confidentiality Top
7.1. Confidentiality - policy

Data protection is governed by the following legislative act, internal directives (SME) and methodological direction (MET) of the Statistical Office of the SR:

  • Act No. 540/2001 Coll. on State Statistics (sections 29-33);
  • SME- 1/2021 - Protection of personal data within the scope of the Statistical Office of the Slovak Republic;
  • SME 1/2015 - Protection of confidential statistical data
  • MET-4/209 - Protection of confidential statistical data.
7.2. Confidentiality - data treatment
7.2.1. Confidentiality rules applied to microdata

The Act on State Statistics does not allow an access to confidential data for usual users. The Statistical Office of the SR may provide confidential data for scientific purposes to legal persons, who carry out scientific research as their basic mission and are able to ensure conditions for the data protection.

Data are provided in the form:

a/ complete confidential data; those are provided only to the state authorities (for example ministries, national bank etc.) based on the mutual contract and within the data exchange through the secured FTP server,

b/ anonymised data which do not allow direct identification of legal or physical persons; to other organisations than the state authorities.

7.2.2. Comments on the amount of data affected by embargo

not applicable


8. Release policy Top
8.1. Release calendar

Statistical Office of the Slovak Republic releases and publishes the EAA data on its official website and later on also in the publication after data are officially released and published by the Eurostat.

8.2. Release calendar access

https://slovak.statistics.sk:443/wps/portal?urile=wcm:path:/obsah-sk/static-content/produkty/publikacie/kalendar-zverejnovania-publikacii

8.3. Release policy - user access

Policy on dissemination of the statistical information of the Statistical Office of the Slovak Republic (hereinafter referred to as “Policy on dissemination”) is a fundamental document in the field of statistical information dissemination. It represents a set of principles applied by the Statistical Office of the SR in dissemination of the statistical information.

The Policy on dissemination is defined in accordance with the Act on State Statistics, the development strategy of the Statistical Office of the SR, the information dissemination strategy of Eurostat and European Statistics Code of Practice.

The principles of dissemination policy are reflected in the Principles of Publication and Provision of Statistical Information, which establish binding principles and procedures for the publication and provision of statistical information and the compilation of the Catalog of Publications, taking into account existing requirements of the quality management system of the Statistical Office. The main principles of the dissemination policy are: we guarantee equal access to statistical information for all users. We provide standard statistical information free of charge. We publish timely statistical information according to the time schedule / calendar of the first issue. Only statistical criteria are decisive for the assessment of objectivity.

We have sole responsibility for deciding on statistical methods, standards and procedures, as well as on the content and timing of the publication of statistical information.We guarantee the protection of confidential data provided by survey units. Confidential data shall be provided exclusively under the conditions laid down by the  Act on the State Statistics in a form that does not allow direct or indirect identification of reporting agents. We communicate with users about the value of statistical information. The same principles apply to the publication of EAA data.


9. Frequency of dissemination Top

once a year


10. Accessibility and clarity Top
10.1. Dissemination format - News release

No r

10.2. Dissemination format - Publications
Gross turnover - Economic account - selected agricultural indicators for 2020
10.3. Dissemination format - online database

DATAcube.

DATAcube.

 

10.4. Dissemination format - microdata access

no microdata disseminated

10.5. Dissemination format - other

Statistical Year Book

10.6. Documentation on methodology

Economic Agricultural Accounts (methodology, classification, aplication) ellaborated by the Research Instititute of Agricultural and Food Economics

10.6.1. Further methodological guidelines available at national level

no further methodological guidelines

10.7. Quality management - documentation

The Statistical Office of the Slovak Republic (SO SR) follows the principles of quality declared by the Quality Declaration signed by the president of the SOSR


11. Quality management Top
11.1. Quality assurance

In order to assure quality of statistical programmes Statistical Office of the SR applies:

Quality guidelines
Designated quality manager, quality unit and/or senior level committee
Compliance monitoring
External review or audit
Certification

11.2. Quality management - assessment

The SOSR management commits to follow the Quality Policy based on requirements of users of statistics, on rules, principles, recommendations and requirements of the ISO 9001 standard for Quality Management Systems.

 For the successful implementation of this commitment, the management of the SO SR will ensure the following tasks:

  • to set-up and maintain the Quality Policy and Quality Objectives of the SOSR,
  • to ensure permanent maintenance and periodic review of the efficiency and effectiveness of the Integrated Quality Management System implemented in order to achieve these objectives,
  • to ensure availability of all necessary resources,
  • to make decisions on activities for improving the Quality Management System.

 


12. Relevance Top
12.1. Relevance - User Needs

National Accounts

Ministry of Agriculture and Rural Development of the Slovak Republic

12.2. Relevance - User Satisfaction

The Statistical Office of the SR conducts surveys on a regular basis focused on the key customers, where the aim is concentrated on their satisfaction with the released products and data. Based on the results of this surveys we take follow-up measures in the area of content and quality of published data.

12.3. Completeness


13. Accuracy Top
13.1. Accuracy - overall

Not applicable to EAA compilation.

13.2. Sampling error

Not applicable to EAA compilation.

13.3. Non-sampling error

Not applicable to EAA compilation.


14. Timeliness and punctuality Top
14.1. Timeliness

9 months

14.2. Punctuality

0 days


15. Coherence and comparability Top
15.1. Comparability - geographical

There are no differencies between EAA and those transmitted to Eurostat.

15.2. Comparability - over time

26 reference periods since the year 1995

 

15.3. Coherence - cross domain
15.3.1. Coherence - sub annual and annual statistics

Data are coherent with sub annual and annual statistics.

15.3.2. Coherence - National Accounts

No bridge table compiled.

15.4. Coherence - internal

The statistics are consistent within given data set.


16. Cost and Burden Top

Not available.


17. Data revision Top
17.1. Data revision - policy

The revision policy of the Statistical Office of the SR is governed by the internal directive SME-2/2021.

As regards Integrated Farm statistics, in case of changes in concepts, methodologies, classifications, code lists or corrections of fundamental errors, extraordinary (major) revisions are carried out within the deadlines for regular publication of definitive data.

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

Retrapolations were not carried out in the past years. No planned term.

17.2.2. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based

No retropolation method used.


18. Statistical processing Top
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.

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
18.2.1. Time of the year where the updates of the EAA are carried out
We didn't make any updates.
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 )
We didn't make any updates.
18.3. Data collection

survey - Annual questionnaire on crop production and state of livestock (POĽ 18-01)

survey - Quarterly questionnaire on livestock production and sale of animal products (POĽ 1-04)

survey - Annual statistical survey (ROČ ZAV 1-01)

survey - Annual statistical survey in agriculture (ROČ POĽ 1-01)

survey - Monthly report on prices of agricultural products (Ceny Pol NC 1-12)

questionnaire - Orchards register from the Central Agricultural Inspection and Testing Institute in Bratislava updated 3 times a year (in June, September, December)

18.4. Data validation

The monitoring of the results of data compilation is based on controls performed by the staff directly involved in the process of the data compilation. We use manual controls, consultation with experts from the Statistical Office of the SR and external experts.

 

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'.

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
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
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
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:

 

Calculation of compensation of VAT on Other subsidies on production:

 

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.

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.


19. Comment Top

List of abbreviations:


Related metadata Top


Annexes Top
Annex 1 - Components of the Production account - Output
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
Annex 2 - Components of the Production account - Intermediate consumption