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Economic accounts for agriculture (aact)

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National Reference Metadata in Single Integrated Metadata Structure (SIMS)

Compiling agency: [SI1] Statistical Office of the Republic of Slovenia (SURS)

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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).

31 December 2025

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 data refer to the Republic of Slovenia and cover the entire national territory as defined by its administrative borders. There are no territorial exclusions. Slovenia has no overseas territories.

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).

The Economic Accounts for Agriculture (EAA) are compiled using a macro-economic accounting framework. Data are derived by combining multiple statistical and administrative sources and are processed according to the harmonised EAA methodology (Regulation (EC) No 138/2004 (as amended)) and ESA 2010 principles.

Compilation is based on the reconciliation of quantities and prices, the use of indices and accounting identities, and consistency checks across production, income, and capital accounts.

Imputation Procedures and Impact

Imputation in the EAA compilation process occurs primarily at the aggregate level and is used only to complete missing components of the EAA estimates/tables, rather than to treat unit non-response in input surveys.

  • Procedures: Imputation for missing values (e.g. specific non-surveyed costs or provisional source data) is typically based on:
    • Time-series extrapolation: using historical trends and growth rates from previous years.
    • Related indicator method: using data from related indicators (e.g. linking intermediate consumption items to volumes of agricultural output).
    • Expert estimation: based on sector knowledge and publicly available information, particularly for small or highly aggregated items.
  • Imputation rates: Due to the macro-economic nature of the compilation, explicit imputation rates for main EAA aggregates are not calculated in the same way as for sample surveys. However, the use of provisional estimates based on extrapolation is highest for the first estimate (November of year n) and is systematically reduced with subsequent revisions (March of year n+1 and September of year n+1).
  • Likely impact: The likely impact of these macro-level imputations is minimised by restricting their use to minor or provisional components and by subjecting them to rigorous coherence and plausibility checks against total EAA aggregates and ESA 2010 consistency requirements.

Calculation of Aggregates and New Variables

The core compilation procedure involves calculating aggregates and complex statistics by applying accounting identities and balancing checks.

  • Derivation of New Variables: Key aggregates are derived through definitions:
    • Value is derived as Quantity x Price.
    • Gross Value Added (GVA) is derived as Output (P.1) minus Intermediate Consumption (P.2).
    • Factor income (B.3n) corresponds to net value added at factor cost and is derived from gross value added by subtracting consumption of fixed capital (K.1) and adjusting for other taxes and other subsidies on production (i.e. net value added minus other taxes on production plus other subsidies on production).
  • Indices and volume measures: Calculation of volume and price indices follows the EAA methodology, using Laspeyres-type indices for volumes and Paasche-type indices for prices to derive constant-price estimates.

Adjustments for Non-Response and Weighting Procedures

No micro-level weighting procedures are applied in the EAA compilation. EAA are compiled from validated and already aggregated source data (including administrative registers and aggregated survey results). Therefore, procedures such as the calculation of design weights, calibration and adjustments for non-response are carried out within the underlying source statistics by the respective data owners/producers (e.g. the agricultural survey statistics unit).

  • The EAA compilation relies on the assumption that the input data supplied by these sources have already been appropriately treated for non-response and weighted (where applicable), so that they are representative for the agricultural industry as defined in the EAA framework (largely corresponding to NACE Rev. 2, A.01).

Combining Input Data from Different Sources

The compilation process is primarily focused on reconciling and integrating data from different sources:

  • Quantities and Prices: Volumes from production statistics are systematically combined with prices from price statistics to derive output values.
  • Benchmarking and reconciliation: Administrative data (e.g. subsidies) are reconciled with National Accounts concepts and the EAA/ESA definitions. When data from different sources overlap, priority is given to sources with the best coverage and conceptual alignment (often administrative registers for subsidies), while other sources are used for cross-checking and, where needed, supplementary estimation.

Please see Annex 1.

Annexes:
Annex 1

Annual, with three releases per reference year. For a given reference year, the first estimate of the Economic Accounts for Agriculture (EAA) is published in November of year n, the second estimate is published in March of year n+1, and the final EAA results are published in September of year n+1. The Regional Economic Accounts for Agriculture (REAA) are compiled and disseminated with a longer time lag; REAA results for reference year n are published together with the final EAA results for reference year n‑2.

The dissemination of the Economic Accounts for Agriculture follows a staged release approach. In line with the transmission programme set out in Annex II to Regulation (EC) No 138/2004, EAA estimates are produced and released in November of year n (first estimate) and March of year n+1 (second estimate), followed by EAA data in September of year n+1. The time lag reflects the gradual availability of more complete source data and the need to ensure consistency and accuracy of the accounts. Ongoing efforts focus on improved use of administrative data and automation of validation processes.

Dissemination and transmission practices are also consistent with the REAA framework introduced by Regulation (EU) 2022/590. REAA data (reference year n) are compiled at NUTS 2 level and transmitted in September of year n+2 (published with a two-year lag).

The results of EAA are comparable between regions and countries.

In Slovenia, the Economic Accounts for Agriculture are compiled at the national level, while related agricultural statistics and Regional Economic Accounts for Agriculture are available at the NUTS 2 level from 2023 on. Comparability across regions is ensured through the use of harmonised concepts, definitions, classifications and valuation methods.

At the European level, EAA results are highly comparable across Member States, as all countries apply the common methodological framework laid down in Regulation (EC) No 138/2004, ESA 2010 and the EAA Manual. Differences in data sources or estimation practices may exist at a detailed level, but they do not materially affect the overall comparability of EAA results.

The Slovenian Economic Accounts for Agriculture time series, covering the period from 1995 to 2023, are highly comparable over time. The compilation follows a stable EU methodological framework. Methodological improvements, including enhancements to administrative sources, price indices and estimation methods, have been implemented over time. These changes were applied retrospectively, ensuring consistency of the time series and avoiding significant breaks. Regional data are available from 2023 on.