RI/CC 882 rev6.1 (EN)ec.europa.eu/agriculture/rica/pdf/ricc882rev6_en.pdf60 : Mixed cropping 60 : mixed cropping 70 : Mixed livestock 71 : mixed livestock, mainly grazing livestock

FARM ACCOUNTANCY DATA NETWORK (FADN) - Definitions of Variables used in FADN standard results 1/28

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This document seeks to give users of FADN standard results the necessary information to enable them tointerpret 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 arepublished. Section 2 explains in detail the definition of the standard results and the way in which they arecalculated. In the Annex, the experienced user will find detailed formulas for calculating the standardresults, such formulas referring to the positions of the various data collected in the FADN farm return.

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The FADN is a survey carried out by the Member States of the European Union. It was established in1965 (Council Regulation (EEC) No 79/65) and every year it collects accountancy data from about 60.000agricultural 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 commercialagricultural holdings in the Union (holdings are selected to take part in the survey on the basis ofsampling 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 byCommunity surveys on the structure of agricultural holdings) but only those which are of a size allowingthem to rank as commercial holdings.

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It proved necessary, in order to present and analyse the results and also establish the sampling plans andweight the results, to define a method for classifying agricultural holdings which was common to all thecountries 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 thebasis of its potential gross added value (total standard gross margin). Specialisation, for its part, isdetermined on the basis of the contributions of the different lines of production to the total standard grossmargin.To determine the total standard gross margin, coefficients established at the level of the different regionsof the Union for the different lines of productions are taken as a basis: e.g. standard gross margin for onehectare of wheat or for one dairy cow. For each holding, the number of hectares of wheat or of dairy cowsis multiplied by the corresponding coefficients and the total is calculated.The standard gross margin (SGM) coefficients are calculated at regular intervals and correspond to three-year 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: aholding with a total standard gross margin of ECU 8 000 therefore had an economic size of 8 ESUs). Itbecame necessary over the years to revalue the ESU coefficient at regular intervals in order to stopinflation from artificially causing agricultural holdings to grow in size.For the 1997 FADN survey, holdings are classified using the 1992 SGMs (1991-93 period) and the ESUcoefficient corresponds to ECU 1 200.

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In order to extrapolate the data in the sample to all the holdings in the Union covered by the survey, aspecial weighting system is used. It is based on the principle of free expansion: each holding in the samplehas a weight corresponding to the number of agricultural holdings it represents.


Briefly, the holdings in the sample and in the population are stratified (i.e. formed into groups) accordingto the same criteria: region, specialisation and size. For example, farms that are located in Brittany, whichare specialised in dairying and which are of a large size. If there are 20 farms belonging to this group inthe FADN sample and if there are 1 000 in the population (most recent Community structure survey) theneach individual farm in the sample for that group will have a weight of 1 000 / 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 forgroups (number of hectares under vines in Italy), the collection of the latter type of data being covered byother survey procedures.

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The amount of information available in the FADN databank is vast, and the results are presented in theform of standard tables. These tables set out the average standard results for groups of holding determinedaccording to their specialisation, economic size, surface area and family farm income class.


Agricultural specialisation on the basis of the codes for the types of farming (TF) in the Communitytypology (Reg. 85/377/EEC):Description TF9 Grouping of TF on the basis of principal types of farming

COP 13 : specialist cereals, oilseed and protein crops

Field crops 14 : general field cropping

60 : mixed cropping

Horticulture 20 : specialist horticulture

Wine 31 : specialist vineyards

Permanent crops 32 : specialist fruit and citrus fruit

33 : specialist olives

34 : various permanent crops combined

Milk 41 : specialist dairying

Grazing livestock 42 : specialist cattle - rearing and fattening

43 : specialist cattle - dairying, rearing and fattening combined

44 : sheep, goats and other grazing livestock

Granivores 50 : specialist granivores

Mixed 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 cropscombined

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


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


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(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 recodedas SE131).

Honey production is now also taken into account in calculating “Stocks of agriculturalproducts” (SE475) and “Cash flow” (SE526 and SE530).

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Specific forestry costs have been removed from “Total farming overheads” (SE335being 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).

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(1) Woodland is now included in these results. This affects:

(a) “Land, permanent crops and quotas” (SE445 being recoded as SE446),

(b) “Total fixed assets” (SE440 being recoded as SE441),

(c) “Total assets” (SE435 being recoded as SE436),

(d) “Net worth” (SE500 being recoded as SE501),

(e) “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” (SE520being recoded as SE521).

(3) A new indicator, “Cash flow (2)” (SE530) has been created: unlike “Cash flow (1)” (SE526), itincludes operations on capital, debts and loans.

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6$03/(�$1'�3238/$7,21SYS02 Farms

representedSum 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.


SYS04 Exchange rate Average exchange rate for calculating the national currency intoECU's in the country’s accounting year. It is calculated as theaverage of monthly rates weighted by the number of days in themonth.

6758&785(�$1'�<,(/'�3(5�+2/',1*SE005 Economic size -

ESUEconomic size of holding expressed in European size units (on thebasis of the Community typology, as briefly described above).

SE010 Labour input -AWU

Total labour input of holding expressed in annual work units = full-time person equivalents.

SE011 Labour input -hours

Time worked in hours by total labour input on holding.

SE015 Unpaid labourinput- FWU

Refers generally to family labour expressed in FWU = Familywork unit = Family AWU

SE016 Unpaid labourinput- hours

Time worked in hours by unpaid labour input (generally family) onholding

SE020 Paid labour Input- AWU

Remuneration may be in cash or in kind.

SE021 Paid labourInput-hours

Time worked in hours by paid labour input on holding.

SE030 Total UtilisedAgriculturalArea - ha

Total utilised agricultural area of holding. Does not include areasused for mushrooms, land rented for less than one year, woodlandand the other farm areas (roads, ponds, non-farmed areas, etc.). It ismade up of land in owner occupation, rented land, land in share-cropping (remuneration linked to output from land made available).It includes agricultural land temporarily not under cultivation foragricultural reasons or as a result of being withdrawn fromproduction as part of agricultural policy measures.

SE025 Rented U.A.A. -ha

Utilised agricultural areas rented by the holder under a tenancyagreement for a period of at least one year (remuneration in cash orin kind). It is expressed in hectares (10 000 m²).

SE035 cereals - ha Common wheat and spelt, durum wheat, rye, barley, oats, summercereal mixes, grain maize, other cereals.

SE041 other field crops- ha

Dry pulses, potatoes, sugar beet, herbaceous oil seed and fibrecrops including seed (excluding cotton), hops, tobacco, otherindustrial crops (including cotton and sugar cane).

SE046 vegetables andflowers- ha

Fresh vegetables, melons, strawberries, flowers and ornamentalplants (grown in the open or under shelter). Basic area isconsidered (and not cropped area) even if it is used successivelyduring one and the same farm year.

SE050 vineyards - ha Including young plantations.SE054 permanent crops

- haFruit and berry orchards (including tropical fruit), citrus fruitorchards, olive groves, nurseries and other permanent crops (osier,rushes, bamboos). Including young plantations and permanentcrops grown under shelter. Vines are not included.

SE071 forage crops - ha Fodder roots and brassicas (mangolds, etc.), other fodder plants,temporary grass, meadows and permanent pastures, rough grazing.

SE072 agriculturalfallows - ha

Agricultural land not cultivated for agricultural reasons.


SE073 set aside - ha Land withdrawn from production under compulsory agriculturalpolicy measures and not cultivated. Included, however, iscultivated land under the voluntary set-aside arrangements(Council Reg. (EEC) 797/85). Land subject to compulsory set-aside but which may be cultivated is to be included in the areagiven over to the crop in question.

SE075 Woodland area -ha

Woodland area, forests, poplar plantations, including nurseries.Not included in UAA (SE025).

SE080 Total livestockunits

Number of equine, cattle, sheep, goats, pigs and poultry present onholding in annual average terms, converted into livestock units(coefficients provided in detailed formulas, see Annex). Notincluded are beehives, rabbits and other animals. Animals whichdo not belong to the holder but are held under a productioncontract are taken into account for the purposes of annualpresences.

SE085 dairy cows - LU Female bovine animals (including female buffaloes) which havecalved and are held principally for milk production for humanconsumption. Not included are cull dairy cows.

SE090 other cattle - LU All other cattle.SE095 sheep and goats -

LUGoats, other goats, ewes and other sheep.

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/haProduction of common wheat and spelt in quintals (100 kilograms)per hectare.

SE115 Yield of maize -100kg/ha

Production of grain maize in quintals/ha.

SE120 Stocking density- LU/ha

Density of ruminant grazing livestock: average number of bovineLU (except calves for fattening) and sheep/goats per hectare offorage UAA. The latter area includes fodder crops, agriculturalfallows and land (not cultivated, except in the exceptional cases ofcrops under voluntary set-aside) withdrawn from production. Theresult is only to be calculated for holdings with correspondinganimals present and with forage area.

SE125 Milk yield -kg/cow

Cowshed yield: average production of milk and milk products (inmilk equivalents) per dairy cow. Production includes farmhouseconsumption and farm use (distributed to animals). Holdingswithout dairy cows are excluded.

287387(see Figure 1)

SE131 Total output -c.u.

Total of output of crops and crop products, livestock and livestockproducts and of other output.

SE135 Total outputcrops & prod. -c.u.

= Sales + farm use + farmhouse consumption + (closing valuation -opening valuation).

SE140 cereals - c.u. Values are recorded after deduction of the co-responsibility levy (ifany) on cereals.

SE145 protein crops -c.u.

Grown for seed: not if harvested green (fodder) or in the case ofvegetables or soya.

SE150 potatoes - c.u. Including early potatoes and seed.SE155 sugar beet - c.u. Not including the value of tops but including that of pulp returned

to the holder or sold by him to the sugar beet factory.


SE160 oil-seed crops -c.u.

Oil seed and fibre crops (excluding cotton).

SE165 industrial crops -c.u.

Hops, tobacco, other industrial crops (including medicinal plants,condiments, aromatics and spices, cotton and sugar cane).

SE170 vegetables &flowers - c.u.

Fresh vegetables, melons, strawberries, flowers and ornamentalplants (grown in the open or under shelter). Included is the outputfrom mushrooms (but the area under mushrooms is not included inSE046).

SE175 fruit - c.u. Fruit trees and berries grown in the open (including tropical fruit)..SE180 citrus fruit - c.u. Oranges, tangerines and mandarins, clementines, lemons and other

citrus fruit.SE185 wine and grapes -

c.u.Table grapes, grapes for quality/table wine, miscellaneous productsof vines (grape must, etc.), wine, vine by-products (marc, lee, etc.)and raisins.

SE190 olives & olive oil- c.u.

Table olives, olives for oil production, olive oil and by-products ofolive groves.

SE195 forage area - c.u. Fodder roots and brassicas (mangolds), other fodder plants,temporary grass, meadows and permanent pastures, rough grazing,fallows and set-aside land.

SE200 other crop output- c.u.

Seeds and seedlings (of grasses, arable and horticultural crops,excluding cereals, pulses, potatoes and oil seed plants), otherarable crops (not covered by specific headings), permanent cropsgrown under shelter.

SE206 Total outputlivestock &products - c.u.

= livestock production + change in livestock value + animalproducts./LYHVWRFN��SURGXFWLRQ�= Sales + Household consumption -PurchasesIt is calculated for equines, cattle, sheep, goats, pigs, poultry andother animals.&KDQJH�LQ�OLYHVWRFN�YDOXDWLRQ�= value at closing valuation - valueat opening valuation. For animals that are present on the holdingfor more than one year, the value corresponding to the increase involume is estimated.$QLPDO�SURGXFWV�= 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, othereggs, etc.) and receipts from animals reared under a servicecontract (animals not owned by farmer) and honey.

SE211 change in value -c.u.

Net change in or estimation of the value corresponding to theincrease in volume of the animals present on the holding for morethan one year. The estimation makes it possible not to include inthe value of annual output short-term price changes affectinganimals that will be sold only in the medium or long term. Theanimals 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 theAnnex).

SE216 cows' milk &milk products -c.u.

The values are recorded after deduction of the amount of the co-responsibility levy (if any) but before deduction of the amount ofthe super levy (if any). The latter is entered as a negative subsidyspecific to the milk sector.

SE220 beef and veal -c.u.

Production + change in valuation. Net change in valuation inrespect of calves for fattening, other cattle less than one year oldand cull dairy cows; change in valuation adjusted in respect of allother categories of cattle.


SE225 pigmeat - c.u. Production + change in valuation. Net change in valuation inrespect of piglets, pigs for fattening and other pigs; change invaluation adjusted in respect of breeding sows.

SE230 sheep and goats -c.u.

Production + change in valuation. Net change in valuation inrespect of other sheep and other goats; change in valuationadjusted in respect of breeding ewes and goats.

SE235 poultrymeat -c.u.

Production + change in valuation. Net change in valuation inrespect of all categories of poultry.

SE240 eggs - c.u.SE245 ewes’ and goats’

milk - c.u.SE251 other livestock &

products - c.u.Meat of equines and other animals (including change in valuation),wool, other animal products (manure, stud fees, etc.), receipts foranimals held under contract, and milk. Net change in valuation inrespect of beehives, rabbits and other animals; change in valuationadjusted in respect of equines.

SE256 Other output -c.u.

Leased land ready for sowing, receipts from occasional letting offodder areas, agistment, forestry products, contract work for others,hiring out of equipment, interest on liquid assets necessary forrunning the holding, receipts of tourism, receipts relating toprevious accounting years, other products and receipts (e.g.production of fixed assets).

SE260 farmhouseconsumption -c.u.

Value of agricultural (crop and animal) products consumed by theholder’s family. It is taken into account in the amount ofagricultural output.

SE265 farm use - c.u. Value of crop products produced and used on the holding to obtainanother final agricultural product. The products concerned aremainly crop products serving as feed for animals held on theholding, and seeds and seedlings produced and used on theholding. These products are taken into account in the amount ofagricultural output. The cost items relating to feedingstuffs andseeds account for the major part of that amount.

,1387SE270 Total Inputs -

c.u.= Specific costs + Overheads + Depreciation + External factors.Costs linked to the agricultural activity of the holder and relating tothe 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 andgranivores, but not manure.When calculating FADN standard results, farm taxes and otherdues are not included in the total for costs but are taken intoaccount in the balances with the State (subsidies - taxes) on currentand non-current operations.The personal taxes of the holder are not to be recorded in theFADN accounts.

SE275 Totalintermediateconsumption -c.u.

= Specific costs + Overheads

SE281 Total specificcosts - c.u.

= Crop-specific inputs (seeds and seedlings, fertilisers, cropprotection products, other specific crop costs), livestock-specificinputs (feed for grazing stock and granivores, other specificlivestock costs) and specific forestry costs.


SE285 seeds and plants- c.u.

Relate to agricultural and horticultural crops. New plantations ofpermanent crops and wood stands are considered as investments.

SE290 seeds & plants -home-grown -c.u.

= seeds and seedlings produced and used on the farm.

SE295 fertilisers - c.u. Purchased fertilisers and soil improvers (excluding those used forforests).

SE300 crop protection -c.u.

Plant protection products, traps and baits, bird scarers, anti-hailshells, frost protection, etc. (excluding those used for forests).

SE305 other cropspecific costs -c.u.

Including soil analysis, purchase of standing crops, renting cropland for a period of less than one year, purchase of crop products(grapes, etc.), costs incurred in the market preparation, storage,marketing, etc. of crops.

SE310 feed for grazinglivestock - c.u.

Concentrated feedingstuffs (including mineral licks andpreservatives), coarse fodder, expenditure on the use of commongrazing land, expenditure on agistment, cost of renting forage landnot included in the UAA for equines, cattle, sheep and goats.

SE315 feed for graz. liv.- home-grown -c.u.

Marketable farm products (including milk other than suckled) usedas feedingstuffs for grazing stock.

SE320 feedstufs forpigs+poultry -c.u.

Feed for pigs and poultry.

SE325 feed. forpigs+poultryhome-grown -c.u.

Marketable farm products (including milk other than suckled) usedas feedingstuffs for granivores.

SE330 other livestockspecific costs -c.u.

Veterinary fees and reproduction costs, milk tests, occasionalpurchases of animal products (milk, etc.) costs incurred in themarket preparation, storage, marketing etc. of livestock products.

SE331 forestry specificcosts - c.u.

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 farmingoverheads - c.u.

Supply costs linked to productive activity but not linked to specificlines of production.

SE340 machin. & build.current costs -c.u.

Costs of current upkeep of equipment (and purchase of minorequipment), car expenses, current upkeep of buildings and landimprovements, insurance of buildings.Major repairs are considered as investments.

SE345 energy - c.u. Motor fuels and lubricants, electricity, heating fuels.SE350 contract work -

c.u.Costs linked to work carried out by contractors and to the hire ofmachinery.

SE356 other directinputs - c.u.

Water, insurance (except for buildings and accidents at work) andother farming overheads (accountants’ fees, telephone charges,etc.).

SE360 Depreciation -c.u.

Entry in the accounts of depreciation of capital assets over theaccounting year. It is determined on the basis of the replacementvalue.Concerns plantations of permanent crops, farm buildings and fixedequipment, land improvements, machinery and equipment andforest plantations. There is no depreciation of land and circulatingcapital.

SE365 Total externalfactors - c.u.

Remuneration of inputs (work, land and capital) which are not theproperty of the holder.= wages, rent and interest paid..


SE370 wages paid - c.u. 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 - c.u. Rent paid for farm land and buildings and rental charges.SE380 interest paid -

c.u.Interest and financial charges paid on loans obtained for thepurchase of land, buildings, machinery and equipment, livestock,circulating capital, and interest and financial charges on debts.Interest subsidies are to be deducted.

68%6,',(6SE605 Total subsidies-

excl.investm. -c.u.

Subsidies on current operations linked to production (notinvestments). Interest subsidies and payments for cessation offarming activities are therefore not included.Entry in the accounts is generally on the basis of entitlement and notreceipt of payment, with a view to obtaining coherent results(production/costs/subsidies) for a given accounting year.

SE610 Total subsidieson crops - c.u.

All farm subsidies on crops, including compensatory payments andset-aside premiums.

SE611 compensatorypayments - c.u.

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 reformof the CAP.

SE612 set asidepremiums - c.u.

Amount of premiums received by COP producers obliged to set asidepart of their land under the 1992 reform of the CAP. Such land may,however, be used for certain non-food crops.

SE613 other cropssubsidies - c.u.

All other farm subsidies on field, horticultural and permanent crops.

SE615 Total subsidieson livestock -c.u.

All farm subsidies on livestock and livestock products.

SE616 subsidiesdairying - c.u.

The amount of any super levy on milk is to be deducted.

SE617 subsidies othercattle - c.u.

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.

SE618 subsidiessheep/goats - c.u.

In addition to the ewe (and goat) premiums, includes any subsidieson sheep/goat milk products.

SE619 subsidies forother livestock -c.u.

All other farm subsidies on other livestock or livestock products.(Includes, H[FHSWLRQDOO\, the amounts for any one of the precedingcategories - milk, beef/veal, sheep/goats - where such amountscannot be entered under these categories for lack of detailedinformation).

SE620 other subsidies -c.u.

Other subsidies received, in particular for activities relating toforestry and tourism, environmental and afforestation programmes,structural aid. Include also grants and subsidies for disasters orextraordinary (BSE, agrimonetary compensation payments, etc).

SE625 subsid. onintermed.consumpt. - c.u.

All farm subsidies on inputs.


%$/$1&(6�2)�68%6,',(6�$1'�7$;(6(see Figure 1)

SE600 Balance currentsubsidies & taxes- c.u.

Balance of subsidies and taxes on current operations= Farm subsidies + VAT balance on current operations - Farmtaxes.

SE605 Total subsidies-exclud. investm.- c.u.

Subsidies on current farm operations.

SE395 VAT balanceexcl. oninvestments - c.u.

The general rule is for all entries to be made exclusive of VAT;this poses no problems when the holder is subject to the normalVAT system. When the special agricultural system applies, thedifferent VAT amounts should be recorded so that when the resultsare calculated any advantages of national agricultural VAT systemscan be taken into account.= VAT balance on current operations =(VAT on sales + flat-rate refund of VAT - VAT on purchases)

SE390 Taxes - c.u. Farm taxes and other dues (not including VAT and the personaltaxes of the holder) and taxes and other charges on land andbuildings.

SE405 Balance subs. &taxes on investm.- c.u.

Balance of subsidies and taxes on non-current operations.= Subsidies on investments + premiums for the cessation of dairyfarming − VAT paid on investments.

SE406 Subsidies oninvestments - c.u.

SE407 Payments todairy outgoers -c.u.

This premium may be received in the form of a lump sum or bespread over several years.

SE408 VAT oninvestments - c.u.

It was considered preferable, for the purposes of calculatingincome, to treat this amount separately from the overall VATbalance. It is generally a large amount and has no connection withthe year’s production. If it were taken into account in the VATbalance, it would distort the balance of subsidies and taxes oncurrent operations.

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SE131 Total output -c.u.

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

SE275 Totalintermediateconsumption -c.u.

Specific supply costs (including inputs produced on the holding)and overheads arising from production in the accounting year.

SE600 Balance currentsubsidies & taxes- c.u.

Subsidies and taxes arising from current productive activity in theaccounting year.

SE410 Gross FarmIncome - c.u.

Output- Intermediate consumption+ Balance farm subsidies & taxes

SE360 Depreciation -c.u.

Depreciation of capital assets estimated at replacement value.


SE415 Farm Net ValueAdded - c.u.

Corresponds to the payment for fixed factors of production (work,land and capital), whether they be external or family factors. As aresult, holdings can be compared irrespective of the family/non-family nature of the factors of production employed. This indicatoris sensitive, however, to the production methods employed: theratio (intermediate consumption + depreciation)/fixed factors mayvary and therefore influence the FNVA level. For example, in thelivestock sector, if production is mostly without the use of land(purchased feed) or extensive (purchase and renting of forageland).

SE365 Total externalfactors - c.u.

Wages (and other costs) paid, rent (and other costs) paid andinterest (after deduction of interest subsidies) paid.Payment for contract work is included in intermediate consumption(overheads).

SE405 Balance subs. &taxes on investm.- c.u.

Subsidies and taxes nor arising from current productive activity inthe accounting year.

SE420 Family FarmIncome - c.u.

Corresponds to the payment for family fixed factors of production(work, land and capital) and the payment for the entrepeneur’srisks (loss/profit) in the accounting year.The standard FADN results do not therefore use estimations of thepayment for family factors (costs imputed for work, land andfamily capital).

,1&20(�3(5�3(5621(see Figure 1)

SE425 Farm Net ValueAdded/AWU -c.u.

Farm Net Value Added expressed per agricultural work unit. Takesinto account any differences in the labour force to be remuneratedper holding.

SE430 Family FarmIncome/FWU -c.u.

Family Farm Income expressed per family labour unit. Takes intoaccount any differences in the family labour force to beremunerated per holding.

%$/$1&(�6+((7(see Figure 2)

SE436 Total assets - c.u. Only assets in ownership are taken into account.Capital indicators are based on the value of the various assets atclosing valuation.= Fixed assets + current assets.

SE441 Total fixed assets- c.u.

= Agricultural land and farm buildings and forest capital +Buildings + Machinery and equipment + Breeding livestock

SE446 land, permanentcrops & quotas -c.u.

Land and buildings: agricultural land, permanent crops,improvements to land, quotas and other prescribed rights(including acquisition costs) and forest land. Quotas (and otherprescribed rights) acquired free of charge are not valued as assets(only their sale is recorded).

SE450 buildings - c.u. Buildings and fixed equipment belonging to the holder.SE455 machinery - c.u. Machines, tractors, cars and lorries, irrigation equipment (except

when of little value or used only during one year).SE460 breeding

livestock - c.u.= value at closing valuation of breeding heifers, dairy cows, othercows, breeding goats, ewes, breeding sows.

SE465 Total currentassets - c.u.

= Non-breeding livestock + Circulating capital (Stocks ofagricultural products + Other circulating capital).


SE470 non-breedinglivestock - c.u.

= Value at closing valuation of all livestock except breedinglivestock (see above).

SE475 stock ofagriculturalproducts - c.u.

= Value at closing valuation of all crop and livestock products(except young plantations).

SE480 other circulatingcapital - c.u.

Value of crops, holdings of agricultural shares, amounts receivablein the short-term, cash balances in hand or at the bank (assetsnecessary for running the holding).

SE485 Total liabilities -c.u.

Value at closing valuation of total of (long- , medium- or short-term) loans still to be repaid.

SE490 long & medium-term loans - c.u.

Loans contracted for a period of more than one year.

SE495 short-term loans- c.u.

Loans contracted for less than one year and outstanding payments.

SE501 Net worth - c.u. = Total assets - Liabilities.


),1$1&,$/�,1',&$7256(see Figures 3 and 4)

SE506 Change in networth - c.u.

= [ (Total assets – Liabilities) at closing valuation] - [ (Total assets – Liabilities) at opening valuation].

SE510 Average farmcapital - c.u.

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 itcannot always be dissociated from the value of land.Is calculated only if land capital is recorded separately from thevalue of buildings.

SE516 Gross Investment- c.u.

= Purchases – Sales of fixed assets.

SE521 Net Investment -c.u.

= Gross investment - Depreciation.

SE526 Cash Flow (1) -c.u.

= The holding’s capacity for saving and self-financing.= Receipts – Expenditure for the accounting year, not taking intoaccount operations on capital and on debts and loans. Thisindicator is close to that used by EUROSTAT on the basis ofMacro-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

SE530 Cash Flow (2) -c.u.

= 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


�� 9$5,$7,21� ,1�/,9(672&.�9$/8$7,21� �6((�$/62�5,�&&� ��$1'�5,�&&� ��2)��

�� (&2120,&�35,1&,3/(

Changes in valuation are taken into account when calculating annual production. Such changes arecalculated as the value at the closing valuation less the value at the opening valuation, as recorded inTable D of the FADN farm return for each category of livestock. However, in the case of animals presenton the farm for more than one year and, in particular, of breeding livestock, a special problem arises. Itwas decided, in the context of the annual assessment of incomes on agricultural holdings, that an increasein 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 intoaccount.

�� $&&2817$1&<�$3352$&+

The approach adopted in connection with variations in valuations is set out in Figure A1 below:Pc

‘pure’ price effect‘joint’ price andvolume effect

PoVo = Qo x Po

‘pure’volume effect

Qo Qcwhere 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 theproportion of the ‘joint’ effect which is due to the increase in volume and that which is due to the increasein price.Assuming that there is a constant increase in prices during an accounting year accompanied by aquantitative 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 istherefore:(1) (Qc - Qo ) x Po + [(Qc - Qo) x (Pc - Po)] / 2 = (Qc - Qo) x [(Po + Pc)] / 2 = LVVALwhich 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 andthe number of livestock at opening and closing valuations, i.e. No and Nc.


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 theclosing 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 wasnot 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 secondexpression 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 asfollows:(5) LVVAL = [( Vc / REGIDX ) - Vo ] x {[ 1 + REGIDX ] / 2 }which is the formula used for estimating the variations in livestock valuations for the purpose ofcalculating the FADN standard results.

�� )2508/$6�$33/,('�72�7+(�9$5,286�&$7(*25,(6�2)�/,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),cull dairy cows (D31)

all other categories (D25 to D30and D32)

Goats other goats (D39) breeding goats (D38)Sheep other sheep (D41) ewes (D40)Pigs piglets (D43),

pigs for fattening (D45),other pigs (D46)

breeding sows (D44)

Poultry All categories (D47 to D49) -Other animals beehives (D33),

rabbits (D34),other animals (D50)

-

�� '(7$,/6�2)�7+(�&$/&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 valueof 1. If, at regional level, there are no animals of a given category at the closing valuation, theregional index is given the value 0. In such a case, a value of zero is attributed to the change invaluation.


�� $11(;(6

�� '(7$,/('�)2508/$6

)2508/$6�2)�67$1'$5'�5(68/76��H[SODQDWLRQV�RQO\�DYDLODEOH�LQ�(QJOLVK�

6<17$;��5HIHULQJ�WR�IL[HG�SRVLWLRQ�LQ�WKH�)DUP�UHWXUQ��

N### with ### = serial number : e.g. N40 = irrigated area5HIHULQJ�WR�IL[HG�SRVLWLRQ�LQ�7DEOHV�&��'��(��*��+��

Either N### or D##(#) with in this case D## = heading number in table D and (#) = column numbere.g. N232 = D52(2) = sales of bovines

5HIHULQJ�WR�QRQ�IL[HG�SRVLWLRQ��7DEOHV�-��.��/��0��In those tables, the identification of the heading (##) is in column (1) (exceptionally also in combination withspecial 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. : [K146(4) if [K146(2) = 1 and K146(3) 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 8in column (3) ] := area of agricultural fallows

)RU�7DEOH�-��WKRVH�RSHQLQJ�FRGHV�PXVW�EH�UHFRUGHG�LQ�VHYHUDO�UDQJHV�RI�IL[HG�SRVLWLRQV�LQ�FROXPQV��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. :J146(2) : 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-)sampleSYS03 Sample farms number of farms in the (sub-)sampleSYS04 Exchange rate average corresponding to the accounting year

SE005 Economic size - ESU N27 / 1000SE010 Total labour input - AWU (N53+N57+N61+N65+N69+N72+N75+N79+N81+ (A) + (C) ) /

100SE011 Total labour input - hours N54+N58+N62+N66+N70+N73+N76+N77+N80+N82+N83SE015 Unpaid labour input- FWU (N53+N57+N61+N65+N69+N72+N75+ (A) ) / 100SE016 Unpaid labour input- hours N54+N58+N62+N66+N70+N73+N76+N77SE020 Paid labour input - AWU (N79+N81+ (C) ) / 100SE021 Paid labour input-hours N80+N82+N83SE030 Rented U.A.A. - ha N49 / 100SE025 Total Utilised Agricultural Area - ha (N48+N49+N50) / 100SE035 cereals - ha [K120(4)..128(4)] / 100SE041 other field crops - ha {[K129(4)..135(4)] + K142(4) + K143(4)} / 100SE046 vegetables and flowers- ha {[K136(4) .. K138(4)] + K140(4) + K141(4)]} / 100SE050 vineyards - ha K155(4) / 100SE054 permanent crops - ha {[K152(4)..154(4)] + [K156(4)..158(4)]} / 100SE071 forage crops - ha [K144(4) + K145(4) + K147(4)] + K150(4) + K151(4)] / 100SE072 agricultural fallows - ha [K146(4) if [K146(2) = 1 and K146(3) not equal 5 to 8] / 100SE073 set aside - ha [K146(4) if [K146(2) = 1 and K146(3) = 5 to 8] / 100SE075 Woodland area - ha K173(4) / 100SE080 Total livestock units [D22(5) * 0.06] + SE085 + SE090 + SE095 + SE100 + SE105SE085 dairy cows - LU D30(5) * 0.1SE090 other cattle - LU {[D23(5)+D24(5) ] * 0,04} + {[D25(5)+D26(5)] * 0,06} +

{[D28(5)+D29(5)]*0.050} + {[D27(5)+ D31(5 )] * 0,1} + [D32(5)]


* 0,08]SE095 sheep and goats - LU [D38(5)..41(5)] * 0.01SE100 pigs - LU [D43(5) * 0.0027] + [D44(5) * 0.05] + [(D45(5)+D46(5)] * 0.03SE105 poultry - LU [D47(5) * 0.007] + [D48(5) * 0.014] + [D49(5) * 0.03]SE110 Yield of wheat - 100 kg/ha [K120(5) * 100 ] / K120(4)SE115 Yield of maize - 100 kg/ha [K126(5) * 100 ] / K126(4)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 - c.u. SE135 + SE206 + SE256SE135 Total output crops & prod. - c.u. [K120(7..10)..148(7..10)] - [K120(6)..148(6)] +

[K150(7..10)..161(7..10)] - [K150(6)..161(6)]SE140 cereals - c.u. [K120(7..10)..128(7..10)] - [K120(6)..128(6)]SE145 protein crops - c.u. [K129(7..10)] - K129(6)SE150 potatoes - c.u. [K130(7..10)] - K130(6)SE155 sugar beet - c.u. [K131(7..10)] - K131(6)SE160 oil-seed crops - c.u. [K132(7..10)] - K132(6)SE165 industrial crops - c.u. [K133(7..10)..135(7..10)] - [K133(6)..135(6)]SE170 vegetables & flowers - c.u. [K136(7.10)..141(7..10)] - [K136(6)..141(6)]SE175 fruit - c.u. K152(7..10) - K152(6)SE180 citrus fruit - c.u. K153(7..10) - K153(6)SE185 wine and grapes - c.u. K155(7..10) - K155(6)SE190 olives & olive oil - c.u. K154(7..10) - K154(6)SE195 forage area - c.u. [K144(7..10)..147(7..10)] + K150(7..10) + K151(7..10) -

[K144(6)..147(6)] - K150(6) - K151(6)SE200 other crop output - c.u. K142(7..10) + K143(7..10) + K148(7..10) +

[K156(7..10)..161(7..10)] - K142(6) - K143(6) - K148(6) -[K156(6)..161(6)]

SE206 Total output livestock & products - c.u. [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 - c.u. (J) + (K) + (L) + (M) + (N) + (P)SE216 cows’ milk & milk products - c.u. K162(7..10) + K163(7..10) - K162(6) - K163(6)SE220 beef and veal - c.u. E52(2..3) - E52(1) + (J)SE225 pigmeat - c.u. E56(2..3) - E56(1) + (L)SE230 sheep and goats - c.u. E54(2..3) + E55(2..3) - E54(1) - E55(1) + (M)SE235 poultrymeat - c.u. E57(2..3) - E57(1)SE240 eggs - c.u. K169(7..10) - K169(6)SE245 ewes’ and goats’ milk - c.u. K164(7..10) + K165(7..10) + K167(7..10) + K168(7..10) - K164(6) -

K165(6) - K167(6) - K168(6)SE251 other livestock & products - c.u. E51(2..3) + E58(2..3) - E51(1) - E58(1) + K166(7..10) +

K170(7..10) + K171(7..10) + K313(7..10) - K166(6) - K170(6) -K171(6) - K313(6)

SE256 Other output - c.u. K149(7..10) + [(K172(7..10)..K181(7..10)] - K149(6) -[K172(6)..181(6)]

SE260 farmhouse consumption - c.u. K183(8) + K313(8) + [E51(3)..58(3)]SE265 farm use - c.u. K183(10) + K313(10)

SE270 Total Inputs - c.u. N(259..282) + N284 + N285 + N287 + N289 - J89(2) + N300 +N348 + N356

SE275 Total intermediate consumption - c.u. N(260..282) + N284 + N287SE281 Total specific costs - c.u. N(264..277)SE285 seeds and plants - c.u. N272 + N273SE290 seeds & plants - home-grown - c.u. N273SE295 fertilisers - c.u. N274SE300 crop protection - c.u. N275SE305 other crop specific costs - c.u. N276SE310 feed for grazing livestock - c.u. N264 + N265 + N268SE315 feed for graz. liv. - home-grown - c.u. N268SE320 feedstufs for pigs+poultry - c.u. N266 + N267 + N269 + N270SE325 feed. for pigs+poultry home-grown - c.u. N269 + N270


SE330 other livestock specific costs - c.u. N271SE331 forestry specific costs - c.u. N277SE336 Total farming overheads - c.u. N(260..263) + N(278..282) + N284 + N287SE340 machin. & build. current costs - c.u. N261 + N263 + N278 + N287SE345 energy - c.u. N262 + N279 + N280SE350 contract work - c.u. N260SE356 other direct inputs - c.u. N281 + N282 + N284SE360 Depreciation - c.u. N300 + N348 + N356SE365 Total external factors - c.u. N259 + N285 + N289 - J89(2)SE370 wages paid - c.u. N259SE375 rent paid - c.u. N285SE380 interest paid - c.u. N289 - J89(2)

SE605 Total subsidies-excl.investm. - c.u. N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10)SE610 Total subsidies on crops - c.u. [J120..145(2) + [J147..161(2)] + J185(2) + [J281..301(2)] + J304(2)

+ [J326..357(2)] + J952(2) + J600(2) + J146(2)SE611 compensatory payments - c.u. J600(2)SE612 set aside premiums - c.u. J146(2)SE613 other crops subsidies - c.u. [J120..145(2) + [J147..161(2)] + J185(2) + [J281..301(2)] + J304(2)

+ [J326..357(2)] + J952(2)SE615 Total subsidies on livestock - c.u. [J22..34(2)] + [J38..52(2)] + [J54..58(2)]+ [J162..171(2)] +

[J307..311(2)] + J313(2) + J951(2) - L401(10)SE616 subsidies dairying - c.u. J30(2) + J162(2) + J163(2) - L401(10)SE617 subsidies other cattle - c.u. [J23..29(2)] + [J31..32(2)] + J52(2) + J307(2)SE618 subsidies sheep/goats - c.u. [J38..41(2)] + [J54..55(2)] + [J164..168(2)] + J308(2)SE619 subsidies for other livestock - c.u. J22(2) + [J33..34(2)] + [J43..50(2)] + [J56..58(2)]+ [J169..171(2)] +

[J309..311(2)] + J313(2) + J951(2)]SE620 other subsidies - c.u. [J172..182(2)] + J800(2) + J900(2) + J950(2) + J998(2) + J999(2)SE625 subsid. on intermed. consumpt. - c.u. N449 - J89(2)

SE600 Balance current subsidies & taxes - c.u. { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 +N405 - N403] - [N283 + N288]

SE605 Total subsidies-exclud. investm. - c.u. N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10)SE395 VAT balance excl. on investments - c.u. N402 + N405 - N403SE390 Taxes - c.u. N283 + N288SE405 Balance subs. & taxes on investm. - c.u. N370 + [J1052(2) + J2052(2)] - N404SE406 Subsidies on investments - c.u. N370SE407 Payments to dairy outgoers - c.u. J1052(2) + J2052(2)SE408 VAT on investments - c.u. N404

SE131 Total output - c.u. SE135 + SE206 + SE256SE275 Total intermediate consumption - c.u. N(260..282) + N284 + N287SE600 Balance current subsidies & taxes - c.u. { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 +

N405 - N403] - [N283 + N288]SE410 Gross Farm Income - c.u. SE131 - SE275 + SE600SE360 Depreciation - c.u. N300 + N348 + N356SE415 Farm Net Value Added - c.u. SE131 - SE275 + SE600 - SE360SE365 Total external factors - c.u. N259 + N285 + N289 - J89(2)SE405 Balance subs. & taxes on investm. - c.u. N370 + [J1052(2) + J2052(2)] - N404SE420 Family Farm Income - c.u. SE131 - SE275 + SE600 - SE360 - SE365 + SE405

SE425 Farm Net Value Added/AWU - c.u. SE415 / SE010SE430 Family Farm Income/FWU - c.u. SE420 / SE015

SE436 Total assets - c.u. SE441 + SE465SE441 Total fixed assets - c.u. N301 + N349 + N357 + D28(4) + D30(4) + D32(4) + D38(4) +

D40(4) + D44(4)SE446 land, permanent crops & quotas - c.u. N301 - N333 + N349SE450 buildings - c.u. N333SE455 machinery - c.u. N357SE460 breeding livestock - c.u. D28(4) + D30(4) + D32(4) + D38(4) + D40(4) + D44(4)


SE465 Total current assets - c.u. SE470 + N365SE470 non-breeding livestock - c.u. [D22(4)..27(4)] + D29(4) + D31(4) + [D33(4)..34(4)] + D39(4) +

D41(4) + D43(4) + [D45(4)..50(4)]SE475 stock of agricultural products - c.u. [K183(9) +K313(9) - K159(9)]SE480 other circulating capital - c.u. N365 - [K183(9) +K313(9) - K159(9)]SE485 Total liabilities - c.u. N394SE490 long & medium-term loans - c.u. N378SE495 short-term loans - c.u. N386SE501 Net worth - c.u. SE436 - SE485 = {N301 + N349 + N357 + N365 + [D22(4)..50(4)]

- N394}

SE506 Change in net worth - c.u. SE501 - {N296 + N344 + N352 + N360 + [D22(2)..50(2)] - N390}SE510 Average farm capital - c.u. { [D22(2)..50(2)] + [D22(4)..50(4)] + N312 + N320 + N328 +

N352+ N360 + N317 + N325 + N333 + N357 + N365} / 2SE516 Gross Investment - c.u. [N297 + N345 + N353] - [N299 + N347 + N355] + (Z)SE521 Net Investment - c.u. SE516 - SE360 = [N297 + N345 + N353] - [N299 + N347 + N355]

+ (Z) - [N300 + N348 + N356]SE526 Cash Flow (1) - c.u. {K183(7) + K313(7) + [E51(2)..58(2)]} - {[SE275 - N268 - N269 -

N270 - N273] + SE365 + [E51(1)..58(1)]} + SE600 + SE405SE530 Cash Flow (2) - c.u. {K183(7) + K313(7) + [E51(2)..58(2)]} - {[SE275 - N268 - N269 -

N270 - N273] + SE365 + [E51(1)..58(1)]} + SE600 + SE405 +(N371 - N369) + (N394 - N390)

$QQXDO�ZRUN�XQLW�HVWLPDWH�A and C are estimates of the number of labour input units from occasional workers, for which are just known the number ofhours of work,If the number of hours is provided for the others categories of labour, as well as the corresponding number of labour forceunits: the average number of (hundred of ) hours per AWU is calculated :

AVEHRS = { [C13(4)..17(4)] + C19(4) + C20(4) } / { [C13(3)..17(3)] + C19(3) + C20(3) }This coefficient is then applied to the number of hours of occasional work :

IF AVEHRS > 0 then A = N77 / AVEHRS for unpaid labour IF AVEHRS > 0 then C = N83 / AVEHRS for paid labour

If the number of hours is not provided for the others categories of labour, it is imposed to be 2200 hours per AWU.As the number of AWU is recorded multiplied by 100 in the FADN farm return, the coefficient of 22 is used in the formula :

IF AVEHRS = 0 then A = N77 / 22 for unpaid labour IF AVEHRS = 0 then C = N83 / 22 for paid labour

/LYHVWRFN�XQLW�FDOFXODWLRQV�Converting average number of animals to livestock units is done applying to this number a coefficient related to the category ofanimal.The coefficients are the following :D22 Equines 0.6D23 Calves for fattening 0.4D24 other cattle < 1 year 0.4D25 male cattle 1-2< years 0.6D26 Female cattle 1-2< years 0.6D27 male cattle >= 2 years 1.0D28 Breeding heifers 0.5D29 Heifers for fattening 0.5D30 dairy cows 1.0D31 cull dairy cows 1.0D32 other cows 0.8D38 goats, breeding females 0.1D39 other goats 0.1D40 Ewes 0.1D41 other sheep 0.1D43 Piglets 0.027D44 Breeding sows 0.5D45 pigs for fattening 0.3D46 other pigs 0.3


D47 table chickens 0.007D48 Laying hens 0.014D49 other poultry 0.03

As the number of animal is recorded multiply by ten (except for poultry) in the FADN farm return, the LU coefficients aredivided by ten (except for poultry) in the following formula :SE080 Total livestock units =

Equines - LU : D22(5) * 0.06+ SE085 dairy cows - LU : D30(5) * 0.1+ SE090 other cattle - LU : {[D23(5)+D24(5) ] * 0,04} + {[D25(5)+D26(5)] * 0,06} + {[D28(5)+D29(5)+ *0.05} +

{[D27(5)+ D31(5 )] * 0,1} + [D32(5) * 0,08]+ SE095 Sheep and goats - LU : [D38(5)..41(5)] * 0.01+ SE100 pigs - LU : [D43(5) * 0.0027] + [D44(5) * 0.05] + [(D45(5)+D46(5)] * 0.03+ SE105 Poultry - LU : [D47(5) * 0.007] + [D48(5) * 0.014] + [D49(5) * 0.03]

/LYHVWRFN�YDULDWLRQ�HVWLPDWH�In the FADN income calculation, it was decided to consider as production of the year only the increase in volume of thelivestock variation (see RI/CC 602 & 806).For a question of unavailability of all information necessary to make the correct theoretical calculation, the increase in volumeis estimated as the quantitative increaseat the average price of the accounting year :(1) LVVAL = [ Qc - Qo ] x { [ Po + Pc ] / 2 }But any of those information is available in the FADN farm return, only the number of livestock and the value at opening andclosing valuation can be available (No, Nc, Vo, Vc).It is considered that :

If it is calculated at the regional level, ( V / N ) is a good estimate of the price = ( V / Q ) = P*.It is then possible to obtain a good estimate of Q = ( V / P* ).

Applying those principles to the basic formula (1), we obtain :(2) LVVAL = [ ( Vc / Pc* ) - ( Vo / Po* ) ] x { [ Po* + Pc* ] / 2 }Multiplying the first member by Po* and dividing the second member by Po* keeps this expression unchanged :(3) LVVAL = { [ ( Vc / Pc* ) - ( Vo / Po* ) ] x Po* } x { [ Po* + Pc* ] / 2 } x ( 1 / Po* )It can be rewrite :(4) LVVAL = [ ( Vc / Pc* / Po* ) - ( Vo / Po* / Po* ) ] x { [ ( Po* / Po*) + ( Pc* / Po*) ] / 2 }Defining ( Pc* / Po* ) = REGIDX (index price variation at the regional level), we can simplify :(5) LVVAL = [ ( Vc / REGIDX ) - Vo ] x { [ 1 + REGIDX ] / 2 }

Applying this method to FADN farm return and standard results calculation, it becomes :1) for each category of animal of table D taken into account (= ## ), calculation of the regional price index,

REGIDX## = { [ &D##(4) / &D##(3) ] / [ &D##(2) / &D##(1) ] }2) for each farm, and for each category of animal, estimate of the quantitative increase at the average price of the accountingyear.

LVVAL## = { [ D##(4) / REGIDX## ] - D##(2) } x { [ 1+ REGIDX## ] / 2 }

J, L, M and P are estimates of the livestock variation considered as annual production for different groups of animals :J = for bovine animals : categories ## = D25..30 and D32L = for pigs : category ## = D44M = for goats and sheep : categories ## = D38 and D40P = for equines (horses) : category ## = D22X = for breeding livestock in investment calculation : categories ## = D28, D30, D32, D38, D40 and D44

'HWDLOHG�IRUPXODV�UHIHUULQJ�GLUHFWO\�WR�WKH�IDUP�UHWXUQ�SRVLWLRQV,QFRPH�5HVXOWVSE135 ��7RWDO�RXWSXW�FURSV��SURG��^�>.��@��>.��@��>.��@��

>.��@�`+ SE206 �7RWDO�RXWSXW�OLYHVWRFN��SURG��^�>(��@��>(��@��>.��

.��@��>.��.��@��-��.��/��0��1��3��`+ SE256 ��2WKHU�RXWSXW��^�.��>�.��.��@��.��>.��@�`

= SE131 �7RWDO�RXWSXW��>.��.��.��.��@��^�>(��@��>(��@�`��-��.��/��0��1��3�

- SE275 - Total intermediate consumption : { N(260..282) + N284 + N287}


+ SE600 + Balance current subs. & taxes : { { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 + N405 -N403] - [N283 + N288] }

= SE410 �*URVV�)DUP�,QFRPH - SE360 - Depreciation : { N300 + N348 + N356 }= SE415 �)DUP�1HW�9DOXH�$GGHG- SE365 - Total external factors : { N259 + N285 + N289 - J89(2) }+ SE405 + Balance subs. & taxes on invest. : { N370 + [J1052(2) + J2052(2)] - N404 }= SE420 �)DPLO\�)DUP�,QFRPH

SE425 )DUP�1HW�9DOXH�$GGHG�$:8��SE415 / { (N53+N57+N61+N65+N69+N72+N75+N79+N81+ (A) + (C) ) / 100}

SE430 )DPLO\�)DUP�,QFRPH�):8��SE420 / { (N53+N57+N61+N65+N69+N72+N75+ (A) ) / 100 }

&DVK�)ORZ�LQGLFDWRUV 1HW�UHFHLSWV : {K183(7) + K313(7) + [E51(2)..58(2)]} - {[SE275 - N268 - N269 - N270 - N273] - SE365 +[E51(1)..58(1)]} : {K183(7) + K313(7) + [E51(2)..58(2)]} - {[N(260..267) + N271 + N272 + (N274..N282) + N284+ N287] + [N259 + N285 + N289 - J89(2)] + [E51(1)..58(1)]}��%DODQFH�FXUUHQW�VXEV��WD[HV : SE600 : { { N481 - J89(2) - [J1052(2) + J2052(2)] - L401(10) } + [N402 +N405 - N403] - [N283 + N288] }��%DODQFH�VXEV��WD[HV�RQ�LQYHVW� : SE405 : { N370 + [J1052(2) + J2052(2)] - N404 }

SE526 �&DVK�)ORZ��%DODQFH�RI�RSHUDWLRQV�RQ�DVVHWV : (N371 - N369)��%DODQFH�RI�UHIXQGV�RI�ORDQV�DQG�QHZ�GHEWV : (N394 - N390)

SE530 �&DVK�)ORZ��

0LVFHOODQHRXV��&DOFXODWLRQ�RI�WKH�DYHUDJH�RI�D�UDWLR�IRU�D�JURXSThe average for a result which is a ratio of two variables is not the average of the ratio calculated for each farm of the group.It is calculated as the ratio of the sum (of the average) of the two variables.To obtain a correct estimate of the ratio, farms with a value of zero for the denominator variable are excluded for thecalculation of the ratio.This concerns :Yield of wheat (SE110) : excluded if no area of wheat (K120(4))Yield of maize (SE115) : excluded if no area of maize (K126(4))Yield of milk (SE125) : excluded if no dairy cows (SE085=D30(5))Stocking density (SE120) : excluded if no area of forages (SE071= { [ [K144(4)..147(4)] + K150(4) +K151(4) ] / 100}) and if no grazing livestock (bovines except calves for fattening, sheep and goats = SE085 + SE090 -[D23(5) * 0,04] + SE095 )

$YHUDJH�IDUP�FDSLWDO��6(��A correct estimate of this result can only be obtained if the value of land is recorded separately of other fixes assets.If it is not possible (all fixed assets are recorded together in heading N301), farm return instructions asked to input a value ofone (1) in the heading N309.Only farms with a value not equal to one in heading N309 are then taken into account in the calculation of SE510.

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Documents

RI/CC 882 rev6.1 (EN)ec.europa.eu/agriculture/rica/pdf/ricc882rev6_en.pdf60 : Mixed cropping 60 : mixed cropping 70 : Mixed livestock 71 : mixed livestock, mainly grazing livestock