1.1. Contact organisation
[SE6] Swedish Board of Agriculture
1.2. Contact organisation unit
Statistics Unit
1.3. Contact name
Restricted from publication
1.4. Contact person function
Restricted from publication
1.5. Contact mail address
Jordbruksverket
SE-551 82 Jönköping
Sweden
1.6. Contact email address
Restricted from publication
1.7. Contact phone number
Restricted from publication
1.8. Contact fax number
Restricted from publication
2.1. Metadata last certified
2 April 2026
2.2. Metadata last posted
2 April 2026
2.3. Metadata last update
2 April 2026
3.1. Data description
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
3.2. Classification system
The EAA are a satellite account of the European System of Accounts (ESA), therefore EAA constitute 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 that are detailed in Annex I of Regulation (EC) 138/2004 of the European Parliament and of the Council.
3.3. Coverage - sector
The sector covers all units involved in agricultural production, even if some of those units have other more important economic activities even if the purpose of these activities is not commercial. However, kitchen gardens (producing for own-consumption only) are not included.
The list of agricultural activities covered by EAA corresponds to the seven groups of Division 01 of NACE Rev 2 activities (01.1 to 01.7), with the following caveats/differences:
- inclusion of the production of wine and olive oil (exclusively using grapes and olives grown by the same holding),
- 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
The EAA are a satellite account of the 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 accounts:
- the production account (its balancing item: value added)
- the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
- 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 of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year 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 at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
- Index of the real income of factors in agriculture per annual work unit (indicator A).
- Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
- Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
3.4.1. Components of the Production account : Output
Agricultural output is the total of the agricultural products and the goods and services produced in inseparable non-agricultural secondary activities 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, i.e. when produced and not when paid by the purchaser.
In the compilation of the EAA, output is progressively broken down in quantity terms (see point 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.
The components of output in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below covers the list of products included under ‘other’ categories.
| List of 'Other products' | Items |
|---|---|
| Other cereals except wheat and spelt, rye and meslin, barley, oats and summer cereals mixture, grain maize, rice | Triticale |
| Other oleaginous products except Rape and turnip rape seed, Sunflower, Soya | Linseed |
| Other industrial crops: others than Oil seeds and oleaginous fruits (including seeds), Protein crops (including seeds), Raw tobacco, Sugarbeet, Fibre plants, Hops | Brown beans (Phaseolus vulgaris) |
| Other forage plants except Fodder maize, Fodder root crops (including forage beet) |
|
| Other fresh vegetables except Cauliflower, Tomatoes |
|
| Other fresh fruit, except apples, pears, peaches |
|
| Fiber plants | Not collected, Non significant |
| Other crop products: Others: not elsewhere classified | No other products |
| Other animals Other than cattle, pigs, equines, sheep and goats, poultry |
|
| Other animal products: others than milk, eggs, raw wool, silkworm cocoons |
|
| Processing of agricultural products: | Items |
| Other animal products other than milk | Not collected, Non significant |
| Other inseparable non-agricultural secondary activities (goods and services) Other than Processing of agricultural products |
|
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, the consumption of which 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 excludes 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.
The components of intermediate consumption in the production account are detailed in ANNEX II of the Regulation (EC) 138/2004. The other categories are wider, defined by the countries according to their special characteristics. The table below only covers the list of products included under ‘other’ categories.
| List of 'Other products' | Items |
|---|---|
| Energy; lubricants other than electricity, gas, other fuels and propellants | No other 'Energy; lubricants covered |
| Other goods and services other than listed under 2.108 in the Reg. | Straw (intra-unit production/consumption) |
3.4.3. Components of the Generation of income account
In the generation of income account, the distributive transactions relate to other taxes on production, other subsidies on production and the compensation of employees.
The components of the generation of income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
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).
The components of the entrepreneurial income account are detailed in ANNEX II of the Regulation (EC) 138/2004.
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.
The elements of the capital account are detailed in ANNEX II of the Regulation (EC) 138/2004.
3.5. Statistical unit
The statistical unit is the local kind of activity unit.
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, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (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 is 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 is the local KAU most appropriate to the agricultural industry. However, 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 and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach.
The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
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 are only included if they cannot be separated from its agricultural activities.
3.6. Statistical population
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
3.7. Reference area
The entire territory of the country.
3.8. Coverage - Time
Coverage period starting from 1973.
3.9. Base period
Accounts for year n are calculated of the base period is year n-1. Data are derived by chain linking at prices of year 2015 (and at any other reference year prices).
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
2023 calendar 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 by Commission delegated Regulation (EU) No 2019/280 of 3 December 2018. Transmission of data for the regional EAA (REAA) at NUTS 2 level became obligatory in September 2023. Before September 2023, Eurostat collected REAA data on a voluntary basis.
National legislation:
The general legislation for official statistics are the Official statistics act (2001:99) and the Official statistics ordinance (2001:100). According to the ordinance, the Swedish Board of Agriculture is responsible for official statistics within the subject area Agriculture, forestry and fishery specific statistics areas:
- Agricultural structure
- Agricultural economy
- Agricultural production
- Employment in agriculture
- Price trends in agriculture
There is no specific national legislation for EAA data collection. It is covered by the general acts and ordinances for the official statistics.
6.1.1. Responsible institution for compilation of EAA
Swedish Board of Agriculture
6.1.2. Responsible institution for compilation of Agricultural Income Index
Swedish Board of Agriculture
6.2. Institutional Mandate - data sharing
According to the official statistics ordinance (2001:100), agencies responsible for administrative registers are obliged to share them with agencies responsible of producing official statistics.
According to the public access to information and secrecy act (2009:400), agencies responsible for producing official statistics are obliged to share data with other agencies responsible for official statistics for the purpose of producing official statistics.
7.1. Confidentiality - policy
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 ensuring 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. The European Statistics Code of Practice provides conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
The confidentiality policy for EAA in Sweden follows from the rules in general for official statistics. That is, results should not be disseminated if information for an individual holding/company/respondent could be revealed.
7.2. Confidentiality - data treatment
Not applicable.
7.2.1. Confidentiality rules applied to microdata
Not applicable.
7.2.2. Comments on the amount of data affected by embargo
Not applicable.
8.1. Release calendar
The dissemination of EAA results are set in a release calendar for each year.
8.2. Release calendar access
The release calendar is published on the website of the Swedish Board of Agriculture and on the website of Statistics Sweden.
8.3. Release policy - user access
The data is published at 08:00 on the date set in the release calendar. At that time all users have access to the report and data in the database at the same time.
Short after the dissemination of the first estimated there is a press release sent out. The press is not informed about the results before data has been published.
There are no press releases in connection with the dissemination of the second estimates and EAA data.
EAA data for at specific reference year is disseminated three times. First estimates, second estimates and EAA-data. The dissemination of EAA results are set in a release calendar for each year.
10.1. Dissemination format - News release
There is only a news release in connection with the dissemination of the first estimates. Follow this link to see the the news release for the first estimates 2023 (only in Swedish)
10.2. Dissemination format - Publications
EAA is disseminated three times a year and the format is:
- Reports on the website of the Swedish Board of Agriculture, only in Swedish (Link to the report for EAA-data 2023)
- Data are published in a database on the website of the Swedish Board of Agriculture.
- Attached to the publications there are two metadata document published. One dealing with the quality of the statistics and one dealing with the production process and methods.
The three reports are (only in Swedish):
- Economic accounts for agriculture - First estimates 2023
- Economic accounts for agriculture - Second estimates 2023
- Economic accounts for agriculture - "Final data" 2023
10.3. Dissemination format - online database
The data is published in an online database on the website of the Swedish Board of Agriculture.
10.3.1. Data tables - consultations
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
There are no other disseminations.
10.5.1. Metadata - consultations
For our national publications it is not possible to extract the number of metadata consultations.
10.6. Documentation on methodology
There are no further methodological guidelines available.
10.6.1. Metadata completeness - rate
The quality indicator for metadata completeness: 1.000
[The indicator shows the ratio of metadata replies provided by country per metadata required.]
10.6.2. Further methodological guidelines available at national level
In section 10.2 you can find links to two documents which are made public together with the statistical reports. One of the documents deals with the quality of the statistics and one document deals with the process and methods used to produce the statistics. Apart from these documents there are no further methodological guidelines available.
10.7. Quality management - documentation
As mentioned in section 10.2, for each publication there are two metadata document published. One dealing with the quality of the statistics and one dealing with the production process.
When it comes to quality management in general, the Swedish Board of Agriculture has implemented a statistical process used for all official statistics that is produced, see section 11.
11.1. Quality assurance
The Swedish Board of Agriculture has implemented a statistical process used for all official statistics that is produced. The process follows in principle the statistical process of the UNECE (Generic statistical business process model) but it is adapted to cover all parts of the European statistics Code of Practice.
Link to the statistical process.
11.2. Quality management - assessment
Quality management in assessed by Statistics Sweden's regulation on quality in official statistics (SCB-FS 2016:17). Each year every authority, responsible for official statistics, has to assess the quality for each statistical product and report the results to Statistics Sweden according to Statistics Sweden's regulation on assessment of the quality of the official statistics (SCB-FS 2021:26). Results are reported by Statistics Sweden to the Ministry of finance every year.
When we disseminate the statistical results we disseminate an assessment of the quality of the statistics according to the following criteria:
- Relevance
- Accuracy
- Timeliness and punctuality
- Coherence and comparability
12.1. Relevance - User Needs
Main users:
- National accounts (Statistics Sweden): Use of data for further processing in the National accounts.
- Ministry of Rural Affairs and Infrastructure: Wants an overall picture of the economy of the agricultural sector (especially years with various types of crisis (eg drought years).
- The federation of Swedish farmers: Wants an overall picture of the economy of the agricultural sector (eg production values or how is intermediate consumption developing)
- Researchers/students: A wide range of information needs.
- Journalists: In most cases they are interested in the first estimates, especially years with various types of crisis.
- Internal use at the Swedish Board of Agriculture: Mostly the Department of Agriculture and Analyses: Analysing the development of the agricultural economy to give input to the Ministry.
12.2. Relevance - User Satisfaction
Every year, the Swedish Board of Agriculture arranges a meeting with users of statistics in the field of responsibility of the Board. From the last meeting in October 2025, there were no unmet user needs mentioned.
12.3. Completeness
The statistics is complete.
12.3.1. Data completeness - rate
The quality indicator for data completeness shows the following for the reference year 2023 in the detailed EAA: 1.000
[The indicator shows the ratio of data provided per data required, excluding derogations]
13.1. Accuracy - overall
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
The first estimates are published about one month before the end of the reference year.
The second estimates are published about 1 and a half months after the end of the reference year.
Final data is published about 10 months after the end of the reference year.
14.1.1. Time lag - first result
See 14.1.
14.1.2. Time lag - final result
See 14.1
14.2. Punctuality
The data was published in line with the national release calendar and transmission to Eurostat was done according to the deadlines in the regulation.
14.2.1. Punctuality - delivery and publication
The quality indicator of punctuality delivered and publication, shows the following for the reference year 2023:
[The indicator shows the time lag of data delivery to Eurostat and the deadline of the transmission. In case data delivered earlier the indicator shows negative value.]
- First estimates: -1
- Second estimates: -20
- Detailed EAA: -4
15.1. Comparability - geographical
The results of EAA are comparable between regions and countries.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
The data covers the years from 1973 until present. However, the data is comparable over the years from 1990 and onwards.
15.2.1. Length of comparable time series
The length of the comparable time series extends from 1990 to the present, ensuring consistency in measurement and methodology.
15.3. Coherence - cross domain
See information in the following sub-concepts
15.3.1. Coherence - sub annual and annual statistics
EAA is compiled only annually.
15.3.2. Coherence - National Accounts
There is interdependency between EAA and National accounts. However, the two sources are not fully coherent. The reason is that NA, in the last revision, changed from using EAA as main data source for NACEA01 to the Structural business survey. National accounts is now using a combination of EAA and Structural business survey to compile results for NACEA01. Differences in coverage and the use of different data sources are the main reasons why EAA and National accounts are not fully coherent.
Bridge tables are compiled on an ad hoc basis and not on a regular basis.
15.4. Coherence - internal
The data is internally consistent.
The total costs for producing EAA (salaries and bookkeeping data): 1,443 million SEK
- Costs for staff (salaries etc): 1,326 million SEK
- Costs for bookkeeping data: 0,117 million SEK
17.1. Data revision - policy
Revision policy aimed at ensuring the transparency of disseminated data. Chapter 8 of the EAA manual provides guidelines for a harmonised revision policy for EAA, including the ALI data.
17.2. Data revision - practice
We publish first estimates, second estimates, and final data in our statistical database. The disseminated first and second estimates are not revised.
For the final EAA data (October n+1), revisions are made for the following reasons:
1. Preliminary data sources
A data source may still be preliminary when the final data is published in October n+1.
For example, when final data for cereals is produced, information on prices for the full crop year may still be incomplete (one month may be missing). This means the data is, in some sense, still preliminary. This is the most common type of revision and occurs every year. Normally, such revisions only affect year n-1 and are minor.
2. Changes in methods or data sources
If we change the methodology or data sources for an item in the EAA, we try to revise data as far back in time as possible. If the new method or data source results in significant revisions, we inform users through our publications. Another example is change in base year in the price statistics which is done every five years. When the new base year is implemented in EAA a revision is done.
3. Correction of incorrect data
This is very rare. If incorrect data is identified, it is revised as soon as possible. The publication is republished, and the front page is marked with the text "Corrected version."
17.2.1. Data revision - average size
Average of absolute revision is the average of absolute revisions for the years referring between the current quality (2023) and the 5-years' earlier.
| Indicator A | 2019 | 2020 | 2021 | 2022 | 2023 | Mean absolute revision (5 reference years) | |||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | 1st estimate | EAA | ||
| Sweden | 128.16 | 116.37 | 104.65 | 97.34 | 102.38 | 116.90 | 100.10 | 126.36 | 68.30 | 69.70 | 12.26 |
17.2.2. Years where retropolations are carried out and (if they are not yet available) when they will be available
Not applicable.
17.2.3. Details of retropolation method used : items for which estimations are made and assumptions on which these estimations are based
Not applicable.
18.1. Source data
Please see Annex 1.
Annexes:
Annex 1 Source data
18.2. Frequency of data collection
See information in the following sub-concepts.
18.2.1. Time of the year where the updates of the EAA are carried out
EAA-data for year n is updated in September year n+1. The data collection from different data sources is mainly done between April and beginning of September year n+1.
Most of the data needed for EAA a covered by other statistical products, such as crop production statistics, animal production statistics and price statistics, that is, the data is already collected and published.
There is data collected for EAA exclusively but this is not data collected in the form of traditional statistical surveys. It is often aggregated data collected from different companies or branch organisations. This is done by sending short questions by e-mail or by telephone. The data collection on investments in machinery and equipment is one example of data collected exclusively for EAA. The collection of bookkeeping data for the estimation of intermediate consumption is another example.
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 )
Normal case: At the same time as EAA for year n is updated, in September n+1, also the EAA data for year n-1 and sometimes n-2 and n-3 are updated.
In case of new data sources or methods used: In cases where we change method or data sources for an item we try to revise data as far back in time as possible to ensure comparability over time.
18.3. Data collection
The Swedish Board of Agriculture has implemented a statistical production process used for all official statistics that is produced. The process follows in principle the statistical process of the UNECE but it is adapted to cover all parts of the European statistics Code of Practice.
18.4. Data validation
Data validation is part of the production process used at the Swedish Board of Agriculture (see 18.3). The main part of the validation consists of validation on macro-level, e.g. check that data seems reasonable comparing time series and that the development of an item seems reasonable taking into account knowledge about recent developments within a specific item. The validation is done by the person responsible for EAA and persons involved in the production process. But before every dissemination and transmission to Eurostat, the results are reviewed by a group of employees at the Statistics Unit who has not been involved in the production process of EAA.
18.5. Data compilation
See information in the following sub-concepts.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Calculation procedures
Please see the Calculation procedure for 1st estimates, 2nd estimates and full set of EAA in Annex 2 Methods for valuing EAA items.
Annexes:
Annex 2 Calculation procedures
18.5.3. Estimations
See sections below
18.5.3.1. Components of the Production account : Output
See the attached Excel file 'Annex 3 - 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 3 - Numerical examples' in the section Annexes in the end of the file.
For estimating Intermediate consumption (IC) Sweden use a method based on bookkeeping data from an accounting firm. This is how it is done.
The holdings in the Swedish farm register are matched with the clients from the accounting firm. We match the holdings with their respective social security number/corporate identity. We then use the holdings that are present both in the Swedish farm register and in the accounting firm, about 4 500 holdings. In 2023 there were in total about 56 200 holdings in the farm register. By using stratification we can count up the costs for the 4 500 holdings to represent the whole population.
The holdings in the Swedish farm register are stratified according to size class and typology. The holdings that match both registers are given a strata (and a weight) and are sent over to the accounting firm. The accounting firm aggregate each account to strata, so that we can not see how much each holding has spent on various costs. When we receive the values we use the weights that we created in the previous step to aggregate the values so that they will represent the whole population.
Some of the accounts are general, for example there are a few accounts that are general for crop production costs. These accounts are split between different IC items according to a predetermined distribution based on the share of the specific accounts, for example seeds, in relation to the sum of the specific accounts for crop production. The same method is used for accounts that are general for animal production. Accounts that are general for all production are split between different IC according to a predetermined distribution based on expert estimates.
Some of the accounts are deductions that the farmers get when buying goods. These accounts are summed up and deducted from the different IC items.
We also receive revenues for the holdings. We use this information to try to remove as much of the non-agricultural secondary activities as possible, however we are not able to completely remove all of it, because we cannot separate the costs. Most of the non-agricultural secondary activities that we are able to remove is contract work for snow clearance during the winter. From the revenue accounts that can be related to non-agricultural activities, the accounts possible to separate has been separated. This means that the corresponding costs need to be separated as well. A percentage of the separated revenues are considered to be costs that needs to be deducted from different items in the IC. This calculated cost has then been distributed among the items energy, maintenance, other goods and services and compensation of employees.
There are a few items which cover activities not covered by the farm register, for example production of honey, reindeer breeding and dog breeding. The companies that perform these activities are usually not covered by the farm register and as a consequence we do not have any information on revenues and costs from the accounting firm. We calculate the revenues, according to the same principle as for other output items, but we have to estimate the costs as a part of the revenues (expert estimates).
The representativeness of the data sources is in general good.
18.5.3.3. Components of the Generation of income account
See the attached Excel file 'Annex 3 - 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 3 - 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 3 - Numerical examples' in the section Annexes at the end of the file.
18.5.4. Numerical example
Please see Annex 3 Numerical examples.
Annexes:
Annex 3 Numerical examples
18.5.5. Calculation of non-deductible VAT
Not applicable.
18.5.6. Calculation of compensation of VAT
Not applicable
18.6. Adjustment
See information in the following sub-concepts
18.6.1. Seasonal adjustment
Not applicable.
18.6.2. Components of the Production account : Output
No adjustments done
18.6.3. Components of the Production account : Intermediate consumption
No adjustments done
18.6.4. Components of the Generation of income account
No adjustments done
18.6.5. Components of the Entrepreneurial income account
No adjustments done.
18.6.6. Elements of the Capital account
No adjustments done.
The Economic Accounts for Agriculture (EAA) provide an overview of the agricultural activities in a systematic and comparable way to serve as basis for analyses, forecasts and political measures. The methodology is laid down in Annex I of the Regulation (EC) 138/2004 of the European Parliament and of the Council. The EAA methodological manual provides further details and clarifications (LINK).
2 April 2026
The EAA are a satellite account of the 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 accounts:
- the production account (its balancing item: value added)
- the generation-of-income account (its balancing item: operating surplus).
Nevertheless EAA contains other accounts (of the ESA) at least partly:
- 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 of the agricultural sector: these include output, intermediate consumption, gross and net value added, gross fixed capital formation (GFCF), both at current prices and at reference year 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 at current prices. (see for more details points 1.40-1.48 in Annex I of Regulation (EC) 138/2004.)
Three income indicators are defined in the EAA:
- Index of the real income of factors in agriculture per annual work unit (indicator A).
- Index of real net agricultural entrepreneurial income per unpaid annual work unit (indicator B).
- Net entrepreneurial income of agriculture (indicator C).
See for more details chapter 5 in Annex I of Regulation (EC) 138/2004.
The statistical unit is the local kind of activity unit.
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, institutional units are broken-down into smaller and more homogeneous units with regard to the kind of production (local kind-of-activity units/local KAUs) (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 is 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 is the local KAU most appropriate to the agricultural industry. However, 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 and the information required according to the explanations above is available. The adoption of the agricultural holding as the local KAU of the agricultural industry in the national accounts (NA) and EAA is based on a statistical approach.
The speciality and the aim of EAA is to cover all agricultural activity carried out by an agricultural holding or any other local KAU not having agriculture as its main activity.
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 are only included if they cannot be separated from its agricultural activities.
The agricultural industry includes all local KAUs at local level which perform the economic activities, as principal or secondary activity corresponds to Division 01 in NACE Rev. 2 (cf. 1.60 to 1.66 of EAA Reg.)
The entire territory of the country.
2023 calendar year.
To describe accuracy, the country uses the quality and performance indicator called ‘data revision – average absolute size’ under point 17.2.1 of this document.
EAA data at current prices and at prices for the preceding year are given in millions of units of national currency.
Agricultural labour input data are given in thousand annual work units (AWU).
See information in the following sub-concepts.
Please see Annex 1.
Annexes:
Annex 1 Source data
EAA data for at specific reference year is disseminated three times. First estimates, second estimates and EAA-data. The dissemination of EAA results are set in a release calendar for each year.
The first estimates are published about one month before the end of the reference year.
The second estimates are published about 1 and a half months after the end of the reference year.
Final data is published about 10 months after the end of the reference year.
The results of EAA are comparable between regions and countries.
The data covers the years from 1973 until present. However, the data is comparable over the years from 1990 and onwards.
