Eurostat, the statistical office of the European Union.

E1: Agriculture and fisheries

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The Economic Accounts for Agriculture (EAA) provide detailed information on income in the agricultural industry.The purpose is to analyse the production process of the agricultural industry and the primary income generated by this production.

The EAA are detailed data on the value of output (measured in both producer prices and basic prices), intermediate consumption, subsidies and taxes, consumption of fixed capital, rent and interest, capital formation etc. The values are available in both current prices and constant prices.

Agricultural Labour Input (ALI) statistics are an integrated part of the overall concept of the EAA.

National Statistical Institutes or Ministries of Agriculture are responsible for data collection and calculations of national EAA, in accordance with the EU Regulations.

Eurostat is responsible for the EU aggregations.

The list of the national and EU datasets is in Annex 1.

The EAA are an integral part of the ESA and they are compiled based on NACE REV.2, the statistical classification of economic activities in the European Union.
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 defined in Annex I of Regulation (EC) No 138/2004.

The list of the EAA products collected is in Annex 2 at the end of this document.

The EAA cover the income of 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. Note, however,  that units for which the agricultural activity represents solely a leisure activity are not included.

Division 01 of NACE Rev. 2 comprises:

 - Group 01.1: Growing of non-perennial crops;
 - Group 01.2: Growing of perennial crops;
 - Group 01.3: Plant propagation;
 - Group 01.4: Animal production;
 - Group 01.5: Mixed farming;
 - Group 01.6: Support activities to agriculture and post-harvest crop activities;
 - Group 01.7: Hunting, trapping and related service activities.

The list of agricultural activities characteristic of the EAA corresponds to these seven groups of activities (01.1 to 01.7), but the agricultural industry of the EAA differs in some respects from the branch as defined for national accounts (NA) purposes.

The differences relate to the definition of both characteristic activities and units. They can be summarised as follows:

EAA agricultural industry =    NA agricultural branch (NACE REV.2 Division 01)

+ Production of wine and olive oil, exclusively using grapes and olives grown by the same holding,

- Units engaged in seeds production (for research or certification),

- Production of units providing associated agricultural services (i.e. the operation of irrigation systems) other than agricultural contract work,

- Production of units for which the agricultural activity represents solely a leisure activity and which are included in NA,

+ Agricultural separable secondary activities of units whose principal activity is not agricultural

A detailed methodology can be found in Annex I of the Regulation (EC) No 138/2004 (Annex 3 at the end of this document).

As satellite accounts of the European System of Accounts (ESA), the EAA provide complementary information and the concepts are adapted to the particular nature of the agricultural industry.

The EAA are shown as a sequence of inter-related accounts and are limited to the first accounts of the current account of ESA:

- the production account

- the generation-of-income account

whose balancing items are value added and operating surplus, respectively.

Nevertheless, it is 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

- the capital account

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. This yardstick corresponds to the real net value added at factor cost of agriculture per total AWU

• Indicator B: Index of real net agricultural entrepreneurial income per non-salaried  annual work unit. This indicator presents the changes in net entrepreneurial income over time, per non-salaried AWU.

• Indicator C: Net entrepreneurial income of agriculture.

These income aggregates are presented as absolute values or in the form of an index in real terms. They allow comparability over time of the income of the agricultural industry between Member States.

Estimates of the volume of agricultural labour provided during the calendar year are measured in Annual Work Units (AWUs). These are based on the definition used in Eurostat's Integrated Farm Statistics (IFS) and are accounting for the full-time equivalent employment, i.e. the total hours worked divided by the average annual hours worked in full-time jobs in the country. One person cannot represent more than one AWU. According to Eurostat's IFS definition the full-time work  is typically 1800 hours per year. However, the number of hours per year can vary from country to country, according to national provisions.  

A distinction is drawn between non-salaried and salaried AWUs, which together make up total AWUs.

The overall unit is the agricultural industry. However, in order to provide more detailed information and to analyse flows generated by the production process and the use of goods and services, as a rule, it must be broken-down into smaller and more homogeneous units with regard to the kind of production. Local kind-of-activity units (local KAUs) meet this requirement as a first but practically oriented operational approach (ESA 2010, 2.147). The local KAU is defined as the part of a KAU which corresponds to a local unit. The KAU groups all the parts of an institutional unit in its capacity as producer contributing to the performance of an activity at class level (four digits) in NACE Rev. 2.

The agricultural holding is the local KAU most appropriate to the agricultural industry, which is also the unit currently used for statistical studies of agriculture (censuses, surveys of the structure of agricultural holdings). The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts and EAA is based on a statistical approach.

The statistical population includes all agricultural holdings.

The data are collected for BE, BG, CZ, DK, DE, EE, IE, EL, ES, FR, HR, IT, CY, LV, LT, LU, HU, MT, NL, AT, PL, PT, RO, SI, SK, FI, SE, CH, IS, NO and the UK (the latter until end of 2020).

Eurostat publishes aggregates for EU Member States in its database.

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.

As an example, cereals produced (harvested) in year n are valued in the EAA for year n, including the value of the part sold or used in the following year.

Data availability is generally as described here:

- EU-15 data are available for the years 1993-2019,
- EU-25 data are available for the years 1998-2019,
- EU-27_2007 data are available for the years 1998-2019,
- EU-28 data are available for the years 2005-2019,
- EU-27_2020 data are available from 2005 onwards,
- EU-27_2020 and European Free Trade Association (EFTA) countries data are available from 2007 onwards,
- EU (EU6-1958, EU9-1973, EU10-1981, EU12-1986, EU15-1995, EU25-2004, EU27-2007, EU28-2013, EU27-2020) data are available from 1993 onwards,
- EA (EA11-1999, EA12-2001, EA13-2007, EA15-2008, EA16-2009, EA17-2011, EA18-2014, EA19-2015) data are available from 1991 onwards.

- EFTA countries data availability: Switzerland (for 1985 onwards), Iceland (for 2007 onwards), Norway (for 1995 onwards),

- United Kingdom (for the years 1973-2020),

- Member State data: for some countries data go back as far as 1973 (Denmark and France) and Sweden from 1975.

Accounts 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. Indicator A, B, C are also available for reference years n-1=100, 2015=100, 2010=100, and 2005=100.

Labour input data are shown as total Annual Work Units and as indices 2015=100, 2010=100 and 2005=100.

The data in prices of 2005 are available until 2014, they are not updated anymore.

The data and information used for the compilation of the EAA are from agricultural statistics and administrative sources, among these:

• The evaluation of crop output, that is normally based on resources (i.e. the estimate of quantities produced based on estimates of areas under crops and yields), or on uses (i.e. on estimates of purchases by the user branches of agricultural products, exports net of imports), to which should be added certain quantities used for intermediate consumption by the agricultural industry, changes in producer stocks and use for own account (much of which is own final consumption). The latter approach can be proved highly appropriate in cases where the buyers of these agricultural products are readily identifiable and the four other components of uses are limited (for example, products requiring preliminary processing before they can be used, such as sugar beet, tobacco, etc.). A physical balance sheet is produced in order to verify the consistency and reliability of the data.
• Statistics on slaughtering, exports/imports of live animals and the size of herds are the main sources of data for measuring the output of animals.
• The output of animal products (mainly milk) is generally estimated using sales to user branches (dairies, packers) because of the specific uses to which they are put.
• Agricultural Price Statistics is a main source for the valuation of agricultural output as well as intermediate consumption. Prices and price indices are also an important source for compiling values in constant prices.Most of the intermediate goods that form part of the EAA can broadly only be used in agriculture (seeds and planting stock, fertilisers, pesticides, etc.). In this case, purchases by the agricultural sector are based on the data relating to sales by the economic branches which supply these intermediate goods (after inclusion of external trade).
• The EU Integrated Farm Statistics is normally the main data source for agricultural labour input data. In years when this EU Integrated Farm Statistics is not carried out, there is often some part of the structure survey on agricultural holdings carried out for national purposes (for example, often specific to labour). In some Member States, these are sample surveys, in others exhaustive surveys. The scope and the substance of these (national) surveys are (partly) the same as for the EU Integrated Farm Statistics.
• The Farm Accountancy Data Network is also a source that contributes to the valuation of intermediate consumption and the elements in the income account.
• Administrative information on, for example, subsidies and taxes is also an important source.
• Expert estimates are also used in some cases - often for adjusting sector coverage.

Annex 5 at the end of this document presents the detailed information on national data sources provided by countries in their 2017 National Quality Reports.

The frequency of data collection, related to primary sources, is reported for each country in Annexes 5 and 6 at the end of this document.

Eurostat collects the EAA data from countries, annually, via the single entry EDAMIS and updates occur as there are more deadlines during the year, as follows:

Several methods of data collection are used by Member States such as “face-to-face” interview, “telephone” interview, postal questionnaire, electronic questionnaire and others (a kind of combination of face-to-face and telephone interview). Annex 7 gives an overview of these.

Eurostat collects data in line with Eurostat policies and procedures via EDAMIS using Excel files.

Validation procedures are applied by countries prior to finalisation of the EAA production. Data from different sources are initially analysed at national level and harmonised to compile EAA data. All Member States validate the data before sending them to Eurostat, then the data are transmitted to Eurostat.

In turn, Eurostat checks and validates incoming EAA data, according to logical rules, including reporting of mandatory data items, data formats and trends. Bilateral contacts are pursued as necessary.

Once checking procedure is completed, the data are validated and processed.

The countries compile national EAA data in current prices (n) and in prices of the previous year (n-1) for each variable, as required by Regulation (EC) No 138/2004.

Data in reference year prices (n=2015, n = 2010 and n = 2005) are calculated using data in current (n) and previous year prices (n-1) by chain-linking.

Real values data (2015, 2010, 2005 and n-1 values) are compiled using national GDP-deflators.

Agricultural income indicators, also known as indicators A, B and C, are indices, which reflect the changes between the current and the reference period and are compiled using agricultural income data in real-terms and labour input in Annual Work Unit.

Eurostat computes EU aggregates for the EAA by summing up the national EAA relevant items after applying, if necessary, the annual exchange rate. The EU aggregates for labour input are also the sum of the national Annual Work Units.

No adjustments are applied for EU - EAA data compilation.

The consistency of the EAA data received is checked as a matter of routine.
Comparability of the EAA data for year N against the data for year N-1 is checked as well as with previous years. Member States are asked for clarifications where needed.
The quality of uploads to production and dissemination databases are checked.
The figures used in News Releases and statistical books are checked before release.

The overall quality of the EAA statistics is considered to be good. The concept is well consolidated in most countries.
The comparisons between first/second estimates and final data for the accounts, the factor income and the labour input (ALI) statistics demonstrate good reliability for most Member States.

The main users are the Commission's Directorate-General for Agriculture and Rural Development (DG AGRI) and Agricultural Ministries, as the main objective of the EAA is to provide data for monitoring and assessing the Common Agricultural Policy.
Politicians, farming associations, agricultural researchers and journalists are also important users.
DG AGRI is consulted about plans for changes and revisions in methodologies or data collection methods. Furthermore, DG AGRI has pre-access to data before publishing according to a Memorandum of Understanding.

Feedback from users who have asked for data and/or explanations is positive.
The press coverage of News Releases and other publications indicates the high relevance of the information provided.
Regarding agricultural statistics in general, user satisfaction is discussed by the Directors' Group on Agricultural Statistics (DGAS).

EAA data at national level exist for BE, BG, CZ, DK, DE, EE, IE, EL, ES, FR, HR, IT, CY, LV, LT, LU, HU, MT, NL, AT, PL, PT, RO, SI, SK, FI, SE, CH, IS, NO and UK (the UK data are only available up to 2019).
The data sets consist of more than one hundred accounting items per country. For most countries, the data sets are quite complete, as the account is a comprehensive structure where no important element can be missing without severe consequences.
Gaps in the data are in most cases related to the completeness of specifications. The most serious gaps in the data are due to lack of information in constant prices regarding capital formation.
The data on labour input relate to only three characteristics per country and are complete.
Member States are regularly informed about gaps and asked to improve the situation.

Almost 100%.

Due to the multi-source character of the EAA, it is not possible to provide an overall indicator.
However, the accuracy of the EAA datasets depends on the data collection methods, for instance, the labour input data are normally based on the Integrated Farm Statistics, where the accuracy is high.
Furthermore, the differences between the first/second estimates and final data for indicators are monitored. In most cases (years, countries), comparisons show a quite high level of reliability in the first/second estimates.

Not applicable for EAA data compilation.

Nevertheless, for most of the data sources, carried out by sampling surveys (Integrated Farm Statistics, crops statistics, milk statistics etc.), sampling errors are reported in Annex 5, where available.

Not applicable for EAA data compilation

There can be errors in the sources used by countries for the EAA and agricultural labour input statistics.

The errors can derive from:
  - problems in identifying the sector coverage exactly
  - limited information about the activities in the units below the thresholds applied
  - difficulties in measuring the output and use of forage
  - a lack of prices for several product qualities
  - difficulties in allocating output, subsidies etc. according to the accruals principle

Not available.

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Not applicable.

National data are revised according to national schedules and revisions are applied to Eurostat's online database. When revised, data are received from a country, calculations are made to obtain derived sets of tables.
From the point of view of the timetable for disseminating the data, EAA and ALI timetables are identical:
  -    First estimates: received in November of the reference year (N) and published in December N.
  -    Second estimates: received in January of N+1 and published in March N+1
  -    Final data: received in September of N+1 and published in November N+1

The EAA are under a process of continuous revisions which depend on the data available in each country. There can be changes in the methodology as a result of the implementation of EU Regulations. Substantial changes in the methodology are explained by the countries when releasing for the first time the data affected by such methodological changes.

Revisions of data, considered as final according to 6.5, can happen as an outcome of initiatives to improve quality and comparability.

Not applicable.

EAA data and agricultural labour input data.
- First estimates: received in November of the reference year (N); published in December N.
- Second estimates: received in January of N+1; published in March N+1
- Final data: received in September of N+1 and published in November N+1
The timetable for the first revision and the definitive data is different from country to country.

The number of days from the last day of the reference period to the day of publication of first results is minus 15 days.

The number of months from the last day of the reference period to the day of publication of complete and final results is 11 months.

In almost all cases, countries submit their data according to the deadlines under Regulation. Delays of more than a few days can occur.

The data are published on Eurorstat’s website within a few weeks after the delivery.

Due to the different sources, data across countries are not fully comparable. However, for items compiled based on consolidated data sources (agricultural production statistics and price statistics) the comparability is considered to be high.
Regarding the harmonisation of the implementation of the methodology, there are still areas where the situation can be improved.
Furthermore, it can be difficult to compare meaningfully the net factor income between countries with high capital input and low labour input in agriculture with countries having the opposite profile.
Moreover, it can be difficult to measure the input related to small farms.

Not applicable.

The comparability over time can be considered as good, in particular for long-standing Member States. For the newer Member States, the comparability over time has improved in recent years.
It should be noted that the significant changes in EU subsidy regimes have had an impact over time on the comparability of some accounting items.
The change in type of subsidy under the CAP has also affected the comparisons of unit value prices.

Not available.

Developments in the EAA data have largely been coherent with the combined developments of agricultural production statistics and agricultural price statistics. The EAA validation includes comparisons with these statistics.

The main indicators (output, intermediate consumption, GVA, etc) in the EAA are, with respect to different sector definitions, comparable with national accounts figures for the agricultural sector (NACE 01). Major deviations are communicated to the Member States for investigation.

EAA figures are also compared with data from the Farm Accountancy Data Network (micro-economic statistics) as far as possible and with respect to limitations.

The differences between first/second estimates and final data for the main indicators of the EAA (Factor Income, Labour Input and the Index of real factor income per labour input (Indicator A)) are monitored closely.

Not applicable.

In general, the EAA data are consistent with NA, although there are some differences in methodology.

Overall, the EAA data can be considered consistent; the indicators for development provide reliable statistical results.
However, there is still room to improve the level of harmonisation.

News releases on-line for final data.

Eurostat publishes a News Release on agricultural output and Facts and figures on agriculture in the European Union.

There is a Statistics Explained article on the “Performance of the agricultural sector” which forms part of the set of articles making up the agriculture, forestry and fishery statistics pocketbook. It gives an overview of indicators on agricultural output, of agricultural income and of agricultural prices in the EU.

The data are extracted from Eurostat collections of agricultural statistics: the Economic Accounts for Agriculture (EAA), agricultural price indices (API) and absolute agricultural prices.

DG AGRI publishes several data in the annual report for agriculture - 1st estimates for latest year.

Please consult free data on-line (Internet address: http://ec.europa.eu/eurostat/web/agriculture/data/database) or refer to contact details

Not available.

No micro-data.

Not applicable.

The methodology for EAA is described in :

• Annex I (methodology) of the Regulation (EC) No 138/2004 (Annex 3 at the end of this document).
• Manual on the Economic Accounts for Agriculture and Forestry EAA/EAF 97 (Rev.1.1) published in 2000 (Annex 4 at the end of this document).

When differences between the Annex I and the manual and are found, pre-eminence should be given to Annex I.

The Member States have submitted inventories about sources and compilation methods used for the calculation of the EAA at national level. These are published on Eurostat's website.

The national inventories and the quality reports from the Member States contribute significantly to the documentation of quality. The inventories help improving the quality of data as the descriptions can be compared with the common methodology.

Cross-checking analyses of data are discussed with the Member States at every annual Working Group meeting.

Not available.

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The response burden related to data collection for EAA is low, as the EAA are mainly compiled by using other statistics plus administrative information.

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines to ensure the confidentiality of data used for the production of European statistics and the access to those confidential data, with due account for technical developments and the requirements of users in a democratic society.

Only non-confidential data are received. Data can be subject to agreed embargoes related to national release dates.

Not defined.