EUROPEAN COMMISSION DIRECTORATE-GENERAL AGRICULTURE Economic analysis - Forward studies $*5,$Ã$QDO\VLVÃRIÃWKHÃVLWXDWLRQÃRIÃDJULFXOWXUDOÃKROGLQJV

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1 EUROPEAN COMMISSION DIRECTORATE-GENERAL AGRICULTURE Economic analysis - Forward studies $*5,$Ã$QDO\VLVÃRIÃWKHÃVLWXDWLRQÃRIÃDJULFXOWXUDOÃKROGLQJV Brussels, 05 July 2000 TV D(00) RICC 882 EN rev6.1 text Definitions of Variables in EU-FADN standard results.doc 5,&&5HY EN &20081,7<&200,77(( )257+()$50$&&2817$1&<'$7$1(7:25.)$'1 'HILQLWLRQVRI9DULDEOHVXVHG LQ)$'1VWDQGDUGUHVXOWV FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 1/28

2 This document seeks to give users of FADN standard results the necessary information to enable them to interpret those results as accurately as possible. Section 1 consists of a brief outline of the basic aspects: the FADN, the typology of agricultural holdings, the system for weighting FADN results and the groups for which the standard FADN results are published. Section 2 explains in detail the definition of the standard results and the way in which they are calculated. In the Annex, the experienced user will find detailed formulas for calculating the standard results, such formulas referring to the positions of the various data collected in the FADN farm return. )XUWKHULQIRUPDWLRQPD\EHREWDLQHGIURP (8523($1&200,66,21 ',5(&725$7(*(1(5$/$*5,&8/785( 81,7$*5,$$QDO\VLVRIWKHVLWXDWLRQRIDJULFXOWXUDOKROGLQJV / %%586/6 7HO )D[ (PDLORICA@cec.eu.int,QWHUQHWKWWSHXURSDHXLQWFRPPDJULFXOWXUHULFD FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 2/28

3 *(1(5$/&200(176 7KH)$'1 The FADN is a survey carried out by the Member States of the European Union. It was established in 1965 (Council Regulation (EEC) No 79/65) and every year it collects accountancy data from about agricultural holdings. Derived from national surveys, the FADN is the only source of micro-economic data that is harmonised (the bookkeeping principles are the same in all the countries) and is representative of the commercial agricultural holdings in the Union (holdings are selected to take part in the survey on the basis of sampling plans established at the level of each region in the Union). The survey does not, however, cover all the agricultural holdings in the Union (universe defined by Community surveys on the structure of agricultural holdings) but only those which are of a size allowing them to rank as commercial holdings. 7KH&RPPXQLW\W\SRORJ\RIDJULFXOWXUDOKROGLQJV It proved necessary, in order to present and analyse the results and also establish the sampling plans and weight the results, to define a method for classifying agricultural holdings which was common to all the countries of the Union. Such a method was established in 1985 by Commission Decision EEC/85/377. Broadly speaking, the Community typology defines the (economic) size of an agricultural holding on the basis of its potential gross added value (total standard gross margin). Specialisation, for its part, is determined on the basis of the contributions of the different lines of production to the total standard gross margin. To determine the total standard gross margin, coefficients established at the level of the different regions of the Union for the different lines of productions are taken as a basis: e.g. standard gross margin for one hectare of wheat or for one dairy cow. For each holding, the number of hectares of wheat or of dairy cows is multiplied by the corresponding coefficients and the total is calculated. The standard gross margin (SGM) coefficients are calculated at regular intervals and correspond to threeyear averages. The holding s economic size is expressed in European size units (ESUs). The total standard gross margin, expressed in ECU's, is divided by the ESU coefficient. Initially, one ESU corresponded to ECU 1 000: a holding with a total standard gross margin of ECU therefore had an economic size of 8 ESUs). It became necessary over the years to revalue the ESU coefficient at regular intervals in order to stop inflation from artificially causing agricultural holdings to grow in size. For the 1997 FADN survey, holdings are classified using the 1992 SGMs ( period) and the ESU coefficient corresponds to ECU :HLJKWLQJRI)$'1UHVXOWV In order to extrapolate the data in the sample to all the holdings in the Union covered by the survey, a special weighting system is used. It is based on the principle of free expansion: each holding in the sample has a weight corresponding to the number of agricultural holdings it represents. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 3/28

4 Briefly, the holdings in the sample and in the population are stratified (i.e. formed into groups) according to the same criteria: region, specialisation and size. For example, farms that are located in Brittany, which are specialised in dairying and which are of a large size. If there are 20 farms belonging to this group in the FADN sample and if there are in the population (most recent Community structure survey) then each individual farm in the sample for that group will have a weight of / 20 = 50. The FADN weighting system has been optimised with a view to providing good averages for groups (average family farm income on Italian wine holdings, for example) rather than good total values for groups (number of hectares under vines in Italy), the collection of the latter type of data being covered by other survey procedures. 3UHVHQWDWLRQRIWKHUHVXOWV The amount of information available in the FADN databank is vast, and the results are presented in the form of standard tables. These tables set out the average standard results for groups of holding determined according to their specialisation, economic size, surface area and family farm income class. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 4/28

5 Agricultural specialisation on the basis of the codes for the types of farming (TF) in the Community typology (Reg. 85/377/EEC): Description TF9 Grouping of TF on the basis of principal types of farming COP Field crops Horticulture Wine Permanent crops Milk Grazing livestock Granivores Mixed 13 : specialist cereals, oilseed and protein crops 14 : general field cropping 60 : mixed cropping 20 : specialist horticulture 31 : specialist vineyards 32 : specialist fruit and citrus fruit 33 : specialist olives 34 : various permanent crops combined 41 : specialist dairying 42 : specialist cattle - rearing and fattening 43 : specialist cattle - dairying, rearing and fattening combined 44 : sheep, goats and other grazing livestock 50 : specialist granivores 71 : mixed livestock, mainly grazing livestock 72 : mixed livestock, mainly granivores 81 : field crops - grazing livestock combined 82 : various crops and livestock combined Description TF14 Grouping of TF on the basis of principal types of farming 13 : COP 13 : specialist cereals, oilseed and protein crops 14 : Field crops 14 : general field cropping 20 : Horticulture 20 : specialist horticulture 31 : Wine 31 : specialist vineyards 32 : Fruits & citrus fruits 32 : specialist fruit and citrus fruit 33 : Olives 33 : specialist olives 34 : Permanent crops combined 34 : various permanent crops combined 41 : Milk 41 : specialist dairying 45 : Cattle combined 42 : specialist cattle - rearing and fattening 43 : specialist cattle - dairying, rearing and fattening combined 44 : Sheep & goats 44 : sheep, goats and other grazing livestock 50 : Granivores 50 : specialist granivores 60 : Mixed cropping 60 : mixed cropping 70 : Mixed livestock 71 : mixed livestock, mainly grazing livestock 72 : mixed livestock, mainly granivores 80 : Mixed crops 81 : field crops - grazing livestock combined 82 : various crops and livestock combined FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 5/28

6 Size in terms of European size units (ESU) in the Community typology (Reg. 85/377/EEC) : Description Definition in ESU Very small < 4 Small 4 - < 8 Medium low 8 - < 16 Medium high 16 - < 40 Large 40 - < 100 Very large >= 100 FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 6/28

7 67$1'$5'5(68/76 &KDQJHVPDGHLQUHODWLRQWRGRFXPHQW5,&&5HY 2XWSXW (1) The change in valuation for horses is taken into account. (2) The valuation for honey production (omitted by error in the past) is included. These two amounts are included in the results for Other livestock & products (SE250 being recoded as SE251), a subdivision of Total output livestock & products (SE205 being recoded as SE206) and Total output (SE130 being recoded as SE131). Honey production is now also taken into account in calculating Stocks of agricultural products (SE475) and Cash flow (SE526 and SE530). )DUPFRVWV Specific forestry costs have been removed from Total farming overheads (SE335 being recoded as SE336) and other direct inputs (SE355 being recoded as SE356). A new result has been created: forestry specific costs (SE331) which is included in Total specific costs (SE280 being recoded as SE281). $VVHWVDQGILQDQFLDOLQGLFDWRUV (1) Woodland is now included in these results. This affects: (a) (b) (c) (d) (e) Land, permanent crops and quotas (SE445 being recoded as SE446), Total fixed assets (SE440 being recoded as SE441), Total assets (SE435 being recoded as SE436), Net worth (SE500 being recoded as SE501), Change in net worth (SE505 being recoded as SE506). (2) Land and woodland (previously excluded) have now been taken into account in Gross investment (SE515 being recoded as SE516) and Net investment (SE520 being recoded as SE521). (3) A new indicator, Cash flow (2) (SE530) has been created: unlike Cash flow (1) (SE526), it includes operations on capital, debts and loans. 'HILQLWLRQV 6$03/($1'3238/$7,21 SYS02 Farms represented Sum of weighting coefficients of individual holdings in the sample (how these coefficients are calculated is briefly explained above). SYS03 Sample farms Number of holdings in the sample considered. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 7/28

8 SYS04 Exchange rate Average exchange rate for calculating the national currency into ECU's in the country s accounting year. It is calculated as the average of monthly rates weighted by the number of days in the month. 6758&785($1'<,(/'3(5+2/',1* SE005 Economic size - ESU Economic size of holding expressed in European size units (on the basis of the Community typology, as briefly described above). SE010 Labour input - AWU Total labour input of holding expressed in annual work units = fulltime person equivalents. SE011 Labour input - Time worked in hours by total labour input on holding. hours SE015 Unpaid labour input- FWU Refers generally to family labour expressed in FWU = Family work unit = Family AWU SE016 Unpaid labour input- hours Time worked in hours by unpaid labour input (generally family) on holding SE020 Paid labour Input Remuneration may be in cash or in kind. - AWU SE021 Paid labour Time worked in hours by paid labour input on holding. Input-hours SE030 Total Utilised Agricultural Area - ha Total utilised agricultural area of holding. Does not include areas used for mushrooms, land rented for less than one year, woodland and the other farm areas (roads, ponds, non-farmed areas, etc.). It is made up of land in owner occupation, rented land, land in sharecropping (remuneration linked to output from land made available). It includes agricultural land temporarily not under cultivation for agricultural reasons or as a result of being withdrawn from production as part of agricultural policy measures. SE025 Rented U.A.A. - ha Utilised agricultural areas rented by the holder under a tenancy agreement for a period of at least one year (remuneration in cash or in kind). It is expressed in hectares ( m²). SE035 cereals - ha Common wheat and spelt, durum wheat, rye, barley, oats, summer SE041 SE046 other field crops - ha vegetables and flowers- ha SE050 vineyards - ha Including young plantations. SE054 permanent crops - ha cereal mixes, grain maize, other cereals. Dry pulses, potatoes, sugar beet, herbaceous oil seed and fibre crops including seed (excluding cotton), hops, tobacco, other industrial crops (including cotton and sugar cane). Fresh vegetables, melons, strawberries, flowers and ornamental plants (grown in the open or under shelter). Basic area is considered (and not cropped area) even if it is used successively during one and the same farm year. Fruit and berry orchards (including tropical fruit), citrus fruit orchards, olive groves, nurseries and other permanent crops (osier, rushes, bamboos). Including young plantations and permanent crops grown under shelter. Vines are not included. SE071 forage crops - ha Fodder roots and brassicas (mangolds, etc.), other fodder plants, SE072 agricultural fallows - ha temporary grass, meadows and permanent pastures, rough grazing. Agricultural land not cultivated for agricultural reasons. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 8/28

9 SE073 set aside - ha Land withdrawn from production under compulsory agricultural policy measures and not cultivated. Included, however, is cultivated land under the voluntary set-aside arrangements (Council Reg. (EEC) 797/85). Land subject to compulsory setaside but which may be cultivated is to be included in the area given over to the crop in question. SE075 Woodland area - Woodland area, forests, poplar plantations, including nurseries. SE080 ha Total livestock units Not included in UAA (SE025). Number of equine, cattle, sheep, goats, pigs and poultry present on holding in annual average terms, converted into livestock units (coefficients provided in detailed formulas, see Annex). Not included are beehives, rabbits and other animals. Animals which do not belong to the holder but are held under a production contract are taken into account for the purposes of annual presences. SE085 dairy cows - LU Female bovine animals (including female buffaloes) which have calved and are held principally for milk production for human consumption. Not included are cull dairy cows. SE090 other cattle - LU All other cattle. SE095 sheep and goats - Goats, other goats, ewes and other sheep. LU SE100 pigs - LU Piglets, breeding sows, pigs for fattening, other pigs. SE105 poultry - LU Table chickens, laying hens and other poultry. SE110 Yield of wheat - 100kg/ha Production of common wheat and spelt in quintals (100 kilograms) per hectare. SE115 Yield of maize - Production of grain maize in quintals/ha. 100kg/ha SE120 Stocking density - LU/ha SE125 Milk yield - kg/cow Density of ruminant grazing livestock: average number of bovine LU (except calves for fattening) and sheep/goats per hectare of forage UAA. The latter area includes fodder crops, agricultural fallows and land (not cultivated, except in the exceptional cases of crops under voluntary set-aside) withdrawn from production. The result is only to be calculated for holdings with corresponding animals present and with forage area. Cowshed yield: average production of milk and milk products (in milk equivalents) per dairy cow. Production includes farmhouse consumption and farm use (distributed to animals). Holdings without dairy cows are excluded (see Figure 1) SE131 Total output - Total of output of crops and crop products, livestock and livestock products and of other output. SE135 Total output crops & prod. - = Sales + farm use + farmhouse consumption + (closing valuation - opening valuation). SE140 cereals - Values are recorded after deduction of the co-responsibility levy (if any) on cereals. SE145 protein crops - Grown for seed: not if harvested green (fodder) or in the case of vegetables or soya. SE150 potatoes - Including early potatoes and seed. SE155 sugar beet - Not including the value of tops but including that of pulp returned to the holder or sold by him to the sugar beet factory. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 9/28

10 SE160 oil-seed crops - SE165 industrial crops - SE170 vegetables & flowers - Oil seed and fibre crops (excluding cotton). Hops, tobacco, other industrial crops (including medicinal plants, condiments, aromatics and spices, cotton and sugar cane). Fresh vegetables, melons, strawberries, flowers and ornamental plants (grown in the open or under shelter). Included is the output from mushrooms (but the area under mushrooms is not included in SE046). SE175 fruit - Fruit trees and berries grown in the open (including tropical fruit).. SE180 citrus fruit - Oranges, tangerines and mandarins, clementines, lemons and other citrus fruit. SE185 wine and grapes - Table grapes, grapes for quality/table wine, miscellaneous products of vines (grape must, etc.), wine, vine by-products (marc, lee, etc.) and raisins. SE190 olives & olive oil - Table olives, olives for oil production, olive oil and by-products of olive groves. SE195 forage area - Fodder roots and brassicas (mangolds), other fodder plants, temporary grass, meadows and permanent pastures, rough grazing, fallows and set-aside land. SE200 SE206 other crop output - Total output livestock & products - SE211 change in value - SE216 cows' milk & milk products - SE220 beef and veal - Seeds and seedlings (of grasses, arable and horticultural crops, excluding cereals, pulses, potatoes and oil seed plants), other arable crops (not covered by specific headings), permanent crops grown under shelter. = livestock production + change in livestock value + animal products. /LYHVWRFNSURGXFWLRQ= Sales + Household consumption - Purchases It is calculated for equines, cattle, sheep, goats, pigs, poultry and other animals. &KDQJHLQOLYHVWRFNYDOXDWLRQ= value at closing valuation - value at opening valuation. For animals that are present on the holding for more than one year, the value corresponding to the increase in volume is estimated. $QLPDOSURGXFWV= Sales + Household consumption + Farm use + (Closing valuation - Opening valuation). The products are: milk and milk products from cows, ewes, goats, wool, hens eggs, other animal products (stud fees, manure, other eggs, etc.) and receipts from animals reared under a service contract (animals not owned by farmer) and honey. Net change in or estimation of the value corresponding to the increase in volume of the animals present on the holding for more than one year. The estimation makes it possible not to include in the value of annual output short-term price changes affecting animals that will be sold only in the medium or long term. The animals for which this particular calculation is made are: equines, cattle other than cattle under one year old, cull cows, goats, ewes, breeding sows (for explanatory notes, see Section 3 and the Annex). The values are recorded after deduction of the amount of the coresponsibility levy (if any) but before deduction of the amount of the super levy (if any). The latter is entered as a negative subsidy specific to the milk sector. Production + change in valuation. Net change in valuation in respect of calves for fattening, other cattle less than one year old and cull dairy cows; change in valuation adjusted in respect of all other categories of cattle. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 10/28

11 SE225 pigmeat - Production + change in valuation. Net change in valuation in respect of piglets, pigs for fattening and other pigs; change in valuation adjusted in respect of breeding sows. SE230 sheep and goats - SE235 poultrymeat - SE240 eggs - SE245 ewes and goats milk - SE251 other livestock & products - SE256 Other output - SE260 farmhouse consumption - Production + change in valuation. Net change in valuation in respect of other sheep and other goats; change in valuation adjusted in respect of breeding ewes and goats. Production + change in valuation. Net change in valuation in respect of all categories of poultry. Meat of equines and other animals (including change in valuation), wool, other animal products (manure, stud fees, etc.), receipts for animals held under contract, and milk. Net change in valuation in respect of beehives, rabbits and other animals; change in valuation adjusted in respect of equines. Leased land ready for sowing, receipts from occasional letting of fodder areas, agistment, forestry products, contract work for others, hiring out of equipment, interest on liquid assets necessary for running the holding, receipts of tourism, receipts relating to previous accounting years, other products and receipts (e.g. production of fixed assets). Value of agricultural (crop and animal) products consumed by the holder s family. It is taken into account in the amount of agricultural output. SE265 farm use - Value of crop products produced and used on the holding to obtain another final agricultural product. The products concerned are mainly crop products serving as feed for animals held on the holding, and seeds and seedlings produced and used on the holding. These products are taken into account in the amount of agricultural output. The cost items relating to feedingstuffs and seeds account for the major part of that amount. SE270 Total Inputs - SE275 SE281 Total intermediate consumption - Total specific costs -,1387 = Specific costs + Overheads + Depreciation + External factors. Costs linked to the agricultural activity of the holder and relating to the output of the accounting year. Included are amounts relating to inputs produced on the holding (farm use) = seeds and seedlings and feed for grazing stock and granivores, but not manure. When calculating FADN standard results, farm taxes and other dues are not included in the total for costs but are taken into account in the balances with the State (subsidies - taxes) on current and non-current operations. The personal taxes of the holder are not to be recorded in the FADN accounts. = Specific costs + Overheads = Crop-specific inputs (seeds and seedlings, fertilisers, crop protection products, other specific crop costs), livestock-specific inputs (feed for grazing stock and granivores, other specific livestock costs) and specific forestry costs. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 11/28

12 SE285 seeds and plants - Relate to agricultural and horticultural crops. New plantations of permanent crops and wood stands are considered as investments. SE290 seeds & plants - = seeds and seedlings produced and used on the farm. home-grown - SE295 fertilisers - Purchased fertilisers and soil improvers (excluding those used for forests). SE300 crop protection - Plant protection products, traps and baits, bird scarers, anti-hail shells, frost protection, etc. (excluding those used for forests). SE305 other crop specific costs - Including soil analysis, purchase of standing crops, renting crop land for a period of less than one year, purchase of crop products (grapes, etc.), costs incurred in the market preparation, storage, SE310 SE315 SE320 SE325 feed for grazing livestock - feed for graz. liv. - home-grown - feedstufs for pigs+poultry - feed. for pigs+poultry home-grown - other livestock specific costs - forestry specific costs - marketing, etc. of crops. Concentrated feedingstuffs (including mineral licks and preservatives), coarse fodder, expenditure on the use of common grazing land, expenditure on agistment, cost of renting forage land not included in the UAA for equines, cattle, sheep and goats. Marketable farm products (including milk other than suckled) used as feedingstuffs for grazing stock. Feed for pigs and poultry. Marketable farm products (including milk other than suckled) used as feedingstuffs for granivores. SE330 Veterinary fees and reproduction costs, milk tests, occasional purchases of animal products (milk, etc.) costs incurred in the market preparation, storage, marketing etc. of livestock products. SE331 Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are shown under the appropriate cost headings. SE336 Total farming Supply costs linked to productive activity but not linked to specific overheads - lines of production. SE340 machin. & build. Costs of current upkeep of equipment (and purchase of minor current costs - equipment), car expenses, current upkeep of buildings and land improvements, insurance of buildings. Major repairs are considered as investments. SE345 energy - Motor fuels and lubricants, electricity, heating fuels. SE350 contract work - SE356 other direct inputs - SE360 Depreciation - SE365 Total external factors - Costs linked to work carried out by contractors and to the hire of machinery. Water, insurance (except for buildings and accidents at work) and other farming overheads (accountants fees, telephone charges, etc.). Entry in the accounts of depreciation of capital assets over the accounting year. It is determined on the basis of the replacement value. Concerns plantations of permanent crops, farm buildings and fixed equipment, land improvements, machinery and equipment and forest plantations. There is no depreciation of land and circulating capital. Remuneration of inputs (work, land and capital) which are not the property of the holder. = wages, rent and interest paid.. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 12/28

13 SE370 wages paid - Wages and social security charges (and insurance) of wage earners. Amounts received by workers considered as unpaid workers (wages lower than a normal wage) are excluded. SE375 rent paid - Rent paid for farm land and buildings and rental charges. SE380 interest paid - Interest and financial charges paid on loans obtained for the purchase of land, buildings, machinery and equipment, livestock, circulating capital, and interest and financial charges on debts. Interest subsidies are to be deducted. SE605 SE610 SE611 SE612 SE613 SE615 SE616 SE617 SE618 SE619 Total subsidiesexcl.investm. - Total subsidies on crops - compensatory payments - set aside premiums - other crops subsidies - Total subsidies on livestock - subsidies dairying - subsidies other cattle - subsidies sheep/goats - subsidies for other livestock - SE620 other subsidies - SE625 subsid. on intermed. consumpt. - 68%6,',(6 Subsidies on current operations linked to production (not investments). Interest subsidies and payments for cessation of farming activities are therefore not included. Entry in the accounts is generally on the basis of entitlement and not receipt of payment, with a view to obtaining coherent results (production/costs/subsidies) for a given accounting year. All farm subsidies on crops, including compensatory payments and set-aside premiums. Amounts paid to producers of cereals, oilseeds and protein crops (COP crops) as a result of the fall in prices as part of the 1992 reform of the CAP. Amount of premiums received by COP producers obliged to set aside part of their land under the 1992 reform of the CAP. Such land may, however, be used for certain non-food crops. All other farm subsidies on field, horticultural and permanent crops. All farm subsidies on livestock and livestock products. The amount of any super levy on milk is to be deducted. All farm subsidies received for cattle other than dairy cows, e.g. premiums for male calves, premiums for young male cattle, premiums for suckler cows, etc. In addition to the ewe (and goat) premiums, includes any subsidies on sheep/goat milk products. All other farm subsidies on other livestock or livestock products. (Includes, H[FHSWLRQDOO\, the amounts for any one of the preceding categories - milk, beef/veal, sheep/goats - where such amounts cannot be entered under these categories for lack of detailed information). Other subsidies received, in particular for activities relating to forestry and tourism, environmental and afforestation programmes, structural aid. Include also grants and subsidies for disasters or extraordinary (BSE, agrimonetary compensation payments, etc). All farm subsidies on inputs. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 13/28

14 SE600 SE605 SE395 Balance current subsidies & taxes - Total subsidiesexclud. investm. - VAT balance excl. on investments - %$/$1&(62)68%6,',(6$1'7$;(6 (see Figure 1) Balance of subsidies and taxes on current operations = Farm subsidies + VAT balance on current operations - Farm taxes. Subsidies on current farm operations. The general rule is for all entries to be made exclusive of VAT; this poses no problems when the holder is subject to the normal VAT system. When the special agricultural system applies, the different VAT amounts should be recorded so that when the results are calculated any advantages of national agricultural VAT systems can be taken into account. = VAT balance on current operations = (VAT on sales + flat-rate refund of VAT - VAT on purchases) SE390 Taxes - Farm taxes and other dues (not including VAT and the personal taxes of the holder) and taxes and other charges on land and buildings. SE405 SE406 SE407 SE408 Balance subs. & taxes on investm. - Subsidies on investments - Payments to dairy outgoers - VAT on investments - Balance of subsidies and taxes on non-current operations. = Subsidies on investments + premiums for the cessation of dairy farming VAT paid on investments. This premium may be received in the form of a lump sum or be spread over several years. It was considered preferable, for the purposes of calculating income, to treat this amount separately from the overall VAT balance. It is generally a large amount and has no connection with the year s production. If it were taken into account in the VAT balance, it would distort the balance of subsidies and taxes on current operations. SE131 Total output - SE275 SE600 SE410 Total intermediate consumption - Balance current subsidies & taxes - Gross Farm Income - SE360 Depreciation -,1&20(3(5)$50 (see Figure 1 ) Sales and use of (crop and livestock) products and livestock + change in stocks of (crop and livestock) products + change in valuation of livestock - purchases of livestock + various non-exceptional products Specific supply costs (including inputs produced on the holding) and overheads arising from production in the accounting year. Subsidies and taxes arising from current productive activity in the accounting year. Output - Intermediate consumption + Balance farm subsidies & taxes Depreciation of capital assets estimated at replacement value. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 14/28

15 SE415 SE365 SE405 SE420 Farm Net Value Added - Total external factors - Balance subs. & taxes on investm. - Family Farm Income - Corresponds to the payment for fixed factors of production (work, land and capital), whether they be external or family factors. As a result, holdings can be compared irrespective of the family/nonfamily nature of the factors of production employed. This indicator is sensitive, however, to the production methods employed: the ratio (intermediate consumption + depreciation)/fixed factors may vary and therefore influence the FNVA level. For example, in the livestock sector, if production is mostly without the use of land (purchased feed) or extensive (purchase and renting of forage land). Wages (and other costs) paid, rent (and other costs) paid and interest (after deduction of interest subsidies) paid. Payment for contract work is included in intermediate consumption (overheads). Subsidies and taxes nor arising from current productive activity in the accounting year. Corresponds to the payment for family fixed factors of production (work, land and capital) and the payment for the entrepeneur s risks (loss/profit) in the accounting year. The standard FADN results do not therefore use estimations of the payment for family factors (costs imputed for work, land and family capital). SE425 SE430 Farm Net Value Added/AWU - Family Farm Income/FWU -,1&20(3(53(5621 (see Figure 1) Farm Net Value Added expressed per agricultural work unit. Takes into account any differences in the labour force to be remunerated per holding. Family Farm Income expressed per family labour unit. Takes into account any differences in the family labour force to be remunerated per holding. %$/$1&(6+((7 (see Figure 2) SE436 Total assets - Only assets in ownership are taken into account. Capital indicators are based on the value of the various assets at closing valuation. = Fixed assets + current assets. SE441 Total fixed assets = Agricultural land and farm buildings and forest capital + SE446 - land, permanent crops & quotas - Buildings + Machinery and equipment + Breeding livestock Land and buildings: agricultural land, permanent crops, improvements to land, quotas and other prescribed rights (including acquisition costs) and forest land. Quotas (and other prescribed rights) acquired free of charge are not valued as assets (only their sale is recorded). SE450 buildings - Buildings and fixed equipment belonging to the holder. SE455 machinery - Machines, tractors, cars and lorries, irrigation equipment (except when of little value or used only during one year). SE460 SE465 breeding livestock - Total current assets - = value at closing valuation of breeding heifers, dairy cows, other cows, breeding goats, ewes, breeding sows. = Non-breeding livestock + Circulating capital (Stocks of agricultural products + Other circulating capital). FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 15/28

16 SE470 SE475 SE480 non-breeding livestock - stock of agricultural products - other circulating capital - = Value at closing valuation of all livestock except breeding livestock (see above). = Value at closing valuation of all crop and livestock products (except young plantations). Value of crops, holdings of agricultural shares, amounts receivable in the short-term, cash balances in hand or at the bank (assets necessary for running the holding). Value at closing valuation of total of (long-, medium- or shortterm) loans still to be repaid. Loans contracted for a period of more than one year. SE485 Total liabilities - SE490 long & mediumterm loans - SE495 short-term loans Loans contracted for less than one year and outstanding payments. - SE501 Net worth - = Total assets - Liabilities. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 16/28

17 SE506 SE510 Change in net worth - Average farm capital - SE516 Gross Investment - SE521 Net Investment - SE526 Cash Flow (1) - SE530 Cash Flow (2) - ),1$1&,$/,1',&$7256 (see Figures 3 and 4) = [ (Total assets Liabilities) at closing valuation] - [ (Total assets Liabilities) at opening valuation]. Average value ( = [opening + closing] / 2 ) of Working capital = Livestock + Permanent crops + Land improvements + Buildings + Machinery and equipment + Circulating capital. Not included is the value of quotas and other prescribed rights as it cannot always be dissociated from the value of land. Is calculated only if land capital is recorded separately from the value of buildings. = Purchases Sales of fixed assets. = Gross investment - Depreciation. = The holding s capacity for saving and self-financing. = Receipts Expenditure for the accounting year, not taking into account operations on capital and on debts and loans. This indicator is close to that used by EUROSTAT on the basis of Macro-economic accounts. = Net receipts of agricultural activity and other receipts + Balance farm subsidies & taxes + Balance subsidies & taxes on investments = Sales of products + other receipts + sales of livestock - all costs paid - purchases of livestock + Farm subsidies - farm taxes + VAT balance + Subsidies on investments - taxes on investments = The holding s capacity for saving and self-financing = Receipts - Expenditure for the accounting year = Net receipts of agricultural activity and other receipts + Balance farm subsidies & taxes + Balance subsidies & taxes on investments + Balance of operations on capital + Balance of operations on debts and loans = Sales of products + other receipts + sales of livestock - all costs paid - purchases of livestock + Farm subsidies - farm taxes + VAT balance + Subsidies on investments - taxes on investments + Sales of capital - Investments + Closing valuation of debts - opening valuation of debts FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 17/28

18 9$5,$7,21,1 /,9(672&. 9$/8$7,21 ( $/62 5,&& $1' 5,&& 2) (&2120,&35,1&,3/( Changes in valuation are taken into account when calculating annual production. Such changes are calculated as the value at the closing valuation less the value at the opening valuation, as recorded in Table D of the FADN farm return for each category of livestock. However, in the case of animals present on the farm for more than one year and, in particular, of breeding livestock, a special problem arises. It was decided, in the context of the annual assessment of incomes on agricultural holdings, that an increase in the value of the production instrument due to an increase in prices was not to be considered as income. An increase in the volume of the instrument of production, on the other hand, has to be taken into account. $&&2817$1&<$3352$&+ The approach adopted in connection with variations in valuations is set out in Figure A1 below: Pc joint price and pure price effect volume effect Po Vo = Qo x Po pure volume effect Qo Qc where Po and Pc are respectively prices at opening valuation and closing valuation; where Qo und Qc are respectively quantities at opening valuation and closing valuation; values at opening valuation and closing valuation are therefore: Vo = Qo x Po and Vc = Qc x Pc. Figure A1 shows that the variation in valuation Vc - Vo corresponds to: an increase in the value of the quantities presented at the opening valuation ( pure price effect : Qo x (Pc - Po) an increase in volume, valued at the opening valuation ( pure volume effect): (Qc - Qo) x Po an increase which is brought on by the combined effect of the changes in price and in volume ( joint price and volume effect): (Qc - Qo) x (Pc - Po) The way information is recorded in the FADN accounts does not make it possible to distinguish the proportion of the joint effect which is due to the increase in volume and that which is due to the increase in price. Assuming that there is a constant increase in prices during an accounting year accompanied by a quantitative increase spread evenly over that accounting year, it can be estimated that half of the joint effect is due to changes in prices and the other half to changes in quantities. The increase in volume (LVVAL) which has to be taken into account for the calculation of incomes is therefore: (1) (Qc - Qo ) x Po + [(Qc - Qo) x (Pc - Po)] / 2 = (Qc - Qo) x [(Po + Pc)] / 2 = LVVAL which corresponds to the increase in volume, valued at the average price obtaining in the accounting year. 0(7+2'2)(67,0$7,21 In practice, the FADN return provides no information on Qo and Qc or Po and Pc but only on Vo, Vc and the number of livestock at opening and closing valuations, i.e. No and Nc. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 18/28

19 It was felt that N (number of livestock) was not a good estimation of Q (volume). Moreover, in the case of some holdings, certain animals are present at the opening valuation and not at the closing valuation, and vice versa. It was felt, however, that V / N was a good estimation of the price P = V / Q provided that that price was not calculated for an individual holding but for all the holdings of a region, i.e. as Po* and Pc*. Hence, good estimations may be obtained of Qo = Vo / Po* and of Qc = Vc / Pc*. By applying these principles to the formula (1), the following is obtained: (2) LVVAL = [( Vc / Pc* ) - ( Vo / Po* )] x {[ Po* + Pc* ] / 2 } By multiplying the first expression of the right-hand term by Po* and at the same time dividing the second expression by Po*, the term remains unchanged: (3) LVVAL = {[( Vc / Pc* ) - ( Vo / Po* )] x Po* } x {[ Po* + Pc* ] / 2 } x ( 1 / Po* ) The right-hand term may be rewritten: (4) LVVAL = [( Vc / Pc* / Po*) - ( Vo / Po* / Po*)] x {[( Po* / Po*) + ( Pc* / Po*)] / 2} By defining ( Pc* / Po* ) = REGIDX (regional index of price changes), the term may be simplified as follows: (5) LVVAL = [( Vc / REGIDX ) - Vo ] x {[ 1 + REGIDX ] / 2 } which is the formula used for estimating the variations in livestock valuations for the purpose of calculating the FADN standard results. )2508/$6$33/,('727+(9$5,286&$7(*25,(62)/,9(672&. Net variation (Vc - Vo) = (closing valuation - opening valuation) Adjusted variation (LVVAL) Equines - one category only (D22) Cattle calves for fattening (D23), other cattle < 1 year (D24), all other categories (D25 to D30 and D32) cull dairy cows (D31) Goats other goats (D39) breeding goats (D38) Sheep other sheep (D41) ewes (D40) Pigs piglets (D43), breeding sows (D44) pigs for fattening (D45), other pigs (D46) Poultry All categories (D47 to D49) - Other animals beehives (D33), rabbits (D34), other animals (D50) - '(7$,/62)7+(&$/&8/$7,21 In practice, the non-weighted sample is used as the basis for the calculations. If, at regional level, there are no animals of a given category at the opening valuation, the regional index is given a value of 1. If, at regional level, there are no animals of a given category at the closing valuation, the regional index is given the value 0. In such a case, a value of zero is attributed to the change in valuation. FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 19/28

20 $11(;(6 '(7$,/(')2508/$6 )2508/$62)67$1'$5'5(68/76H[SODQDWLRQVRQO\DYDLODEOHLQ(QJOLVK 6<17$; 5HIHULQJWRIL[HGSRVLWLRQLQWKH)DUPUHWXUQ N### with ### = serial number : e.g. N40 = irrigated area 5HIHULQJWRIL[HGSRVLWLRQLQ7DEOHV&'(*+ Either N### or D##(#) with in this case D## = heading number in table D and (#) = column number e.g. N232 = D52(2) = sales of bovines 5HIHULQJWRQRQIL[HGSRVLWLRQ7DEOHV-./0 In those tables, the identification of the heading (##) is in column (1) (exceptionally also in combination with special codes in columns (2) and (3)). The related data are recorded in the following columns. The syntax of the formula will be : K132(4) : in table K, value of column (4) for code 132 (implicitly in column (1) ) : area of oilseed plants. More complex cases exist, e.g. : [K144) if [K142) = 1 and K143) not equal 5 to 8] : in table K, value of column (4) for code 146 in column (1) if [code is 1 in column (2) and code is not equal 5 to 8 in column (3) ] : = area of agricultural fallows )RU7DEOH-WKRVHRSHQLQJFRGHVPXVWEHUHFRUGHGLQVHYHUDOUDQJHVRIIL[HGSRVLWLRQVLQFROXPQV and the corresponding value in the corresponding fixed position in column (2). To simplify the formulas, the syntax will be closed to these used in other tables, e.g. : J142) : in table J, value of column (2) for code 146 (implicitly in column (1) ) : = subsidies received for obligatory set aside area. 5(68/7 )2508/$ SYS02 Farms represented Sum of the weights of the farms in the (sub-)sample SYS03 Sample farms number of farms in the (sub-)sample SYS04 Exchange rate average corresponding to the accounting year SE005 Economic size - ESU N27 / 1000 SE010 Total labour input - AWU (N53+N57+N61+N65+N69+N72+N75+N79+N81+ (A) + (C) ) / 100 SE011 Total labour input - hours N54+N58+N62+N66+N70+N73+N76+N77+N80+N82+N83 SE015 Unpaid labour input- FWU (N53+N57+N61+N65+N69+N72+N75+ (A) ) / 100 SE016 Unpaid labour input- hours N54+N58+N62+N66+N70+N73+N76+N77 SE020 Paid labour input - AWU (N79+N81+ (C) ) / 100 SE021 Paid labour input-hours N80+N82+N83 SE030 Rented U.A.A. - ha N49 / 100 SE025 Total Utilised Agricultural Area - ha (N48+N49+N50) / 100 SE035 cereals - ha [K120(4)..128(4)] / 100 SE041 other field crops - ha {[K129(4)..135(4)] + K142(4) + K143(4)} / 100 SE046 vegetables and flowers- ha {[K134).. K138(4)] + K140(4) + K141(4)]} / 100 SE050 vineyards - ha K155(4) / 100 SE054 permanent crops - ha {[K152(4)..154(4)] + [K154)..158(4)]} / 100 SE071 forage crops - ha [K144(4) + K145(4) + K147(4)] + K150(4) + K151(4)] / 100 SE072 agricultural fallows - ha [K144) if [K142) = 1 and K143) not equal 5 to 8] / 100 SE073 set aside - ha [K144) if [K142) = 1 and K143) = 5 to 8] / 100 SE075 Woodland area - ha K173(4) / 100 SE080 Total livestock units [D22(5) * 0.06] + SE085 + SE090 + SE095 + SE100 + SE105 SE085 dairy cows - LU D30(5) * 0.1 SE090 other cattle - LU {[D23(5)+D24(5) ] * 0,04} + {[D25(5)+D25)] * 0,06} + {[D28(5)+D29(5)]*0.050} + {[D27(5)+ D31(5 )] * 0,1} + [D32(5)] FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 20/28

21 * 0,08] SE095 sheep and goats - LU [D38(5)..41(5)] * 0.01 SE100 pigs - LU [D43(5) * ] + [D44(5) * 0.05] + [(D45(5)+D45)] * 0.03 SE105 poultry - LU [D47(5) * 0.007] + [D48(5) * 0.014] + [D49(5) * 0.03] SE110 Yield of wheat kg/ha [K120(5) * 100 ] / K120(4) SE115 Yield of maize kg/ha [K125) * 100 ] / K124) SE120 Stocking density - LU/ha { SE085 + SE090 - [D23(5) * 0,04] + SE095 } / { [ [K144(4)..147(4)] + K150(4) +K151(4) ] / 100} SE125 Milk yield - kg/cow {[K162(5) +K163(5)] * 1000} / N130 SE131 Total output - SE135 + SE206 + SE256 SE135 Total output crops & prod. - [K120(7..10)..148(7..10)] - [K120(6)..148(6)] + [K150(7..10)..161(7..10)] - [K150(6)..161(6)] SE140 cereals - [K120(7..10)..128(7..10)] - [K120(6)..128(6)] SE145 protein crops - [K129(7..10)] - K129(6) SE150 potatoes - [K130(7..10)] - K130(6) SE155 sugar beet - [K131(7..10)] - K131(6) SE160 oil-seed crops - [K132(7..10)] - K132(6) SE165 industrial crops - [K133(7..10)..135(7..10)] - [K133(6)..135(6)] SE170 vegetables & flowers - [K137.10)..141(7..10)] - [K136)..141(6)] SE175 fruit - K152(7..10) - K152(6) SE180 citrus fruit - K153(7..10) - K153(6) SE185 wine and grapes - K155(7..10) - K155(6) SE190 olives & olive oil - K154(7..10) - K154(6) SE195 forage area - [K144(7..10)..147(7..10)] + K150(7..10) + K151(7..10) - [K144(6)..147(6)] - K150(6) - K151(6) SE200 other crop output - K142(7..10) + K143(7..10) + K148(7..10) + [K )..161(7..10)] - K142(6) - K143(6) - K148(6) - [K156)..161(6)] SE206 Total output livestock & products - [E51(2..3)..58(2..3)] - [E51(1).. 58(1)] + [K162(7..10)..171(7..10) + K313(7..10)] - [K162(6)..171(6) + K313(6)] + (J) + (L) + (M) + (P) SE211 change in value - (J) + (K) + (L) + (M) + (N) + (P) SE216 cows milk & milk products - K162(7..10) + K163(7..10) - K162(6) - K163(6) SE220 beef and veal - E52(2..3) - E52(1) + (J) SE225 pigmeat - E52..3) - E51) + (L) SE230 sheep and goats - E54(2..3) + E55(2..3) - E54(1) - E55(1) + (M) SE235 poultrymeat - E57(2..3) - E57(1) SE240 eggs - K169(7..10) - K169(6) SE245 ewes and goats milk - K164(7..10) + K165(7..10) + K167(7..10) + K168(7..10) - K164(6) - K165(6) - K167(6) - K168(6) SE251 other livestock & products - E51(2..3) + E58(2..3) - E51(1) - E58(1) + K ) + K170(7..10) + K171(7..10) + K313(7..10) - K166) - K170(6) - K171(6) - K313(6) SE256 Other output - K149(7..10) + [(K172(7..10)..K181(7..10)] - K149(6) - [K172(6)..181(6)] SE260 farmhouse consumption - K183(8) + K313(8) + [E51(3)..58(3)] SE265 farm use - K183(10) + K313(10) SE270 Total Inputs - N( ) + N284 + N285 + N287 + N289 - J89(2) + N300 + N348 + N356 SE275 Total intermediate consumption - N( ) + N284 + N287 SE281 Total specific costs - N( ) SE285 seeds and plants - N272 + N273 SE290 seeds & plants - home-grown - N273 SE295 fertilisers - N274 SE300 crop protection - N275 SE305 other crop specific costs - N276 SE310 feed for grazing livestock - N264 + N265 + N268 SE315 feed for graz. liv. - home-grown - N268 SE320 feedstufs for pigs+poultry - N266 + N267 + N269 + N270 SE325 feed. for pigs+poultry home-grown - N269 + N270 FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 21/28

22 SE330 other livestock specific costs - N271 SE331 forestry specific costs - N277 SE336 Total farming overheads - N( ) + N( ) + N284 + N287 SE340 machin. & build. current costs - N261 + N263 + N278 + N287 SE345 energy - N262 + N279 + N280 SE350 contract work - N260 SE356 other direct inputs - N281 + N282 + N284 SE360 Depreciation - N300 + N348 + N356 SE365 Total external factors - N259 + N285 + N289 - J89(2) SE370 wages paid - N259 SE375 rent paid - N285 SE380 interest paid - N289 - J89(2) SE605 Total subsidies-excl.investm. - N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) SE610 Total subsidies on crops - [J (2) + [J (2)] + J185(2) + [J (2)] + J304(2) + [J (2)] + J952(2) + J600(2) + J142) SE611 compensatory payments - J600(2) SE612 set aside premiums - J142) SE613 other crops subsidies - [J (2) + [J (2)] + J185(2) + [J (2)] + J304(2) + [J (2)] + J952(2) SE615 Total subsidies on livestock - [J22..34(2)] + [J38..52(2)] + [J54..58(2)]+ [J (2)] + [J (2)] + J313(2) + J951(2) - L401(10) SE616 subsidies dairying - J30(2) + J162(2) + J163(2) - L401(10) SE617 subsidies other cattle - [J23..29(2)] + [J31..32(2)] + J52(2) + J307(2) SE618 subsidies sheep/goats - [J38..41(2)] + [J54..55(2)] + [J (2)] + J308(2) SE619 subsidies for other livestock - J22(2) + [J33..34(2)] + [J43..50(2)] + [J56..58(2)]+ [J (2)] + [J (2)] + J313(2) + J951(2)] SE620 other subsidies - [J (2)] + J800(2) + J900(2) + J950(2) + J998(2) + J999(2) SE625 subsid. on intermed. consumpt. - N449 - J89(2) SE600 Balance current subsidies & taxes - { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 + N405 - N403] - [N283 + N288] SE605 Total subsidies-exclud. investm. - N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) SE395 VAT balance excl. on investments - N402 + N405 - N403 SE390 Taxes - N283 + N288 SE405 Balance subs. & taxes on investm. - N370 + [J1052(2) + J2052(2)] - N404 SE406 Subsidies on investments - N370 SE407 Payments to dairy outgoers - J1052(2) + J2052(2) SE408 VAT on investments - N404 SE131 Total output - SE135 + SE206 + SE256 SE275 Total intermediate consumption - N( ) + N284 + N287 SE600 Balance current subsidies & taxes - { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 + N405 - N403] - [N283 + N288] SE410 Gross Farm Income - SE131 - SE275 + SE600 SE360 Depreciation - N300 + N348 + N356 SE415 Farm Net Value Added - SE131 - SE275 + SE600 - SE360 SE365 Total external factors - N259 + N285 + N289 - J89(2) SE405 Balance subs. & taxes on investm. - N370 + [J1052(2) + J2052(2)] - N404 SE420 Family Farm Income - SE131 - SE275 + SE600 - SE360 - SE365 + SE405 SE425 Farm Net Value Added/AWU - SE415 / SE010 SE430 Family Farm Income/FWU - SE420 / SE015 SE436 Total assets - SE441 + SE465 SE441 Total fixed assets - N301 + N349 + N357 + D28(4) + D30(4) + D32(4) + D38(4) + D40(4) + D44(4) SE446 land, permanent crops & quotas - N301 - N333 + N349 SE450 buildings - N333 SE455 machinery - N357 SE460 breeding livestock - D28(4) + D30(4) + D32(4) + D38(4) + D40(4) + D44(4) FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 22/28