regul ec european parliament council decemb econom account agricultur commun text eea relev european parliament council european union regard treati establish european commun articl thereof regard propos commiss act accord procedur laid articl treati monitor evalu common agricultur polici requir compar date reliabl inform econom situat agricultur specif agricultur incom agricultur account basic tool analys econom situat countri agricultur provid drawn basi singl set principl agricultur account make valuabl contribut calcul nation account econom account agricultur compil accord basic concept rule council regul ec june european system nation region account commun council regul ec februari commun statist refer framework regul object propos action creation common statist standard product harmonis data suffici achiev member state reason scale action achiev commun level commun adopt measur accord principl subsidiar set articl treati accord principl proportion set articl regul order achiev object measur implement regul adopt accord council decis ec june lai procedur exercis implement power confer commiss stand committe agricultur statist statist programm committe inform adopt regul articl subject matter regul set econom account agricultur commun hereinaft refer quot eaa quot provid eaa methodolog common standard definit classif account rule intend compil account compar base purpos commun transmiss data accord articl time limit transmiss agricultur account compil accord eaa methodolog regul oblig member state eaa methodolog compil agricultur account purpos articl methodolog eaa methodolog refer articl set annex eaa methodolog updat accord procedur refer articl articl transmiss commiss member state transmit commiss eurostat data set annex ii time limit tabl transmiss data place novemb list variabl time limit transmiss data set annex ii updat accord procedur refer articl articl committe pocedur commiss assist stand committe agricultur statist refer made paragraph articl decis ec appli regard provis articl thereof period laid articl decis ec set month committe adopt rule procedur articl final provis regul enter forc dai public offici journal european union regul bind entireti directli applic member state brussel decemb european parliament presid cox council presid lunardi opinion european parliament septemb publish offici journal council decis novemb oj regul amend regul ec european parliament council oj oj oj annex econom account agricultur eaa content gt tabl gt foreword revis european system account esa adapt econom structur develop agricultur led basic methodolog eaa amend made basic eaa methodolog satisfi conflict demand hand methodolog consist need esa harmonis eaa member state central framework nation account hand legisl ensur made feasibl manual drawn consider mind addit concept principl basic rule compil eaa refer adapt specif characterist field agricultur gener featur account introduct system integr econom account provid overview econom activ systemat compar complet serv basi analys forecast polit measur vast number varieti econom transact unit cover system classifi gener criteria set simpli coher system account tabl european system integr econom account deriv unit nation revis system nation account sna creat respons specif european union lai concept definit account rule uniform classif eu member state economi countri sum activ larg number unit engag type transact view produc financ insur distribut consum unit group unit consid context system nation account defin term econom model examin esa characteris type unit distinct wai break nation economi order analys flow involv incom capit financi transact asset essenti select unit depict interact econom oper institut unit order analys product process crucial select unit illustr technico econom relationship kind activ unit local level unit homogen product economi broken wai institut sector subsector repres group institut unit ii industri compris group kind activ unit local level industri unit homogen product homogen branch main purpos eaa analys product process primari incom gener account base industri concept eaa satellit account provid complementari inform concept adapt natur agricultur industri structur close match nation account compil requir formul rule method distinct made incom gener agricultur product incom agricultur household includ incom agricultur activ incom sourc properti social transfer agricultur household type incom incom gener agricultur product incom agricultur household measur distinct purpos requir distinct method break economi eaa base product unit defin refer activ branch base household institut unit main sourc incom independ agricultur activ basic unit agricultur industri basic unit order analys flow gener product process good servic select unit emphasis relationship technico econom kind requir mean rule institut unit broken smaller homogen unit regard kind product local kind activ unit local kau intend meet requir practic orient oper approach esa local kau defin part kau correspond local unit kau group part institut unit capac produc contribut perform activ class level digit nace rev refer classif econom activ cf correspond oper subdivis institut unit institut unit inform system capabl indic calcul local kau output intermedi consumpt compens employe oper surplu employ gfcf esa local kau correspond institut unit part institut unit capac produc belong distinct institut unit practic institut unit produc good servic involv number activ princip activ secondari activ broken number local kau ancillari activ purchas sale market account transport wareh mainten cf lead creation local kau basic local kau record secondari activ happen statist account inform make separ local kau secondari activ part activ princip activ local kau carri secondari activ alongsid princip activ esa activ place resourc equip labour manufactur techniqu inform network product combin lead creation specif good servic activ characteris input product good servic product process output product esa princip activ local kau activ ad greater activ carri unit classif princip activ determin refer nace rev highest level classif detail level esa agricultur industri group local kau engag type activ establish industri make break economi industri classif industri depend princip activ unit group detail level classif industri includ local kau class digit level nace rev engag activ defin nace rev agricultur industri defin group unit homogen agricultur product local kau chosen basic unit descript eaa approach eaa econom situat agricultur exist insepar agricultur secondari activ full account measur total product activ agricultur unit ii remain consist rest nation account repres shift analyt approach base concept unit homogen product homogen branch statist approach base concept kau local level industri insepar agricultur secondari activ activ cost observ separ agricultur activ exampl process farm product farm forestri log tourism output agricultur industri result kind activ agricultur activ main secondari perform agricultur unit ii agricultur secondari activ agricultur unit agricultur hold unit statist studi agricultur census survei structur agricultur hold local kau agricultur industri unit wine oliv oil cooper unit perform contract work includ point varieti agricultur activ perform agricultur hold make special type local kau strict applic esa rule unit group fact result divis agricultur hold separ local kau case activ nace rev digit class perform hold adopt agricultur hold local kau agricultur industri nation account eaa base statist approach account agricultur industri essenti similar account agricultur hold product gener incom account order avoid ambigu point agricultur account account enterpris princip activ agricultur firstli includ hold agricultur activ separ agricultur activ exclud includ agricultur activ enterpris princip activ agricultur adopt agricultur hold base unit eaa alter fact agricultur account agricultur industri account industri compris group unit carri similar type activ definit agricultur industri eaa depend identif characterist activ unit industri result select characterist agricultur activ unit lead differ eaa agricultur industri account nation account cf agricultur industri treat group kau local level perform econom activ cf precis definit agricultur industri crop grow market garden horticultur includ product wine oliv oil grape oliv grown unit farm anim crop product anim husbandri agricultur contract work hunt trap game propag includ relat servic activ addit agricultur hold agricultur industri compris unit made group produc cooper produc wine oliv oil specialis unit provid machin materi labour perform contract work specialis unit provid machin equip personnel perform contract work agricultur product stage commerci enterpris engag contract work agricultur holder provid servic contractor treat part agricultur industri stricter interpret unit includ agricultur industri perform work part agricultur product process link product agricultur product customarili perform agricultur hold perform specialist unit provid machin materi labour contract work perform specialis unit holder hire machin emploi worker activ record divis nace rev rent machineri equip oper case amount paid enterpris work contract holder record quot good servic quot quot intermedi consumpt quot cf purpos eaa measur describ analys format incom agricultur econom activ eu member state exclus commerci activ decid exclud unit agricultur activ repres sole leisur activ contrast unit engag subsist farm includ eaa point agricultur output final consumpt agricultur hold record eaa insepar agricultur secondari activ local kau basic unit agricultur industri entail record agricultur secondari activ distinguish main agricultur activ insepar agricultur secondari activ local agricultur kau defin activ close link agricultur product inform output intermedi consumpt compens employe labour input gfcf separ inform main agricultur activ period statist observ main characterist insepar agricultur secondari activ intend sale barter account period storag final produc payment kind includ compens kind paid employe ancillari activ supplementari activ sale market wareh transport account esa sna carri enterpris order creat condit conduct main secondari activ typic output ancillari activ appear input type product activ convent includ activ involv gfcf agricultur product build machin account product final consumpt presum separ activ record product identifi local kau accommod servic made employe remuner kind treat similar manner record remuner kind gener incom account characterist agricultur hold signific econom import signific number hold agricultur quot contract work quot agricultur activ characterist activ agricultur servic agricultur industri part specif agricultur secondari activ insepar includ consequ agricultur activ includ agricultur industri imposs separ main agricultur activ local kau exclud separ main agricultur activ case secondari activ rise agricultur local kau select criterion insepar agricultur secondari activ natur product type activ agro tourism servic provid farm includ separ agricultur activ case activ import agricultur product account product agricultur industri vari geograph time main type insepar agricultur secondari activ distinguish activ repres continu agricultur activ agricultur product type activ found eu member state process agricultur product typic activ group process agricultur product milk butter cream chees yoghurt dairi product fruit veget fruit juic tin food alcohol beverag product grape wine alcohol product sparkl wine champagn spirit cognac plait veget materi textil wool product pâté foie gra process meat product process agricultur product grade packag agricultur product egg potato activ involv agricultur hold mean agricultur product equip instal build workforc activ basic agro tourism camp cater hotel kind accommod farm shop retail trade activ product hold direct sale agricultur product raw process record output product concern sport rural recreat land activ golf hors ride hunt fish servic parti rent repair agricultur machineri irrig project agricultur advisori servic product storag mainten farm build commerci servic relat agricultur product transport agricultur product servic record secondari activ perform parti perform account ancillari activ record account cf landscap servic grass mow hedg trim snow clear lai plant mainten green area fish farm activ involv land mean agricultur product list agricultur secondari activ cf illustr appli countri contrari countri compil list insepar agricultur secondari activ depend characterist agricultur list drawn collabor nation account depart ensur eaa compat agricultur branch account account agricultur activ compil nation account purpos ensur activ omit doubl count agricultur secondari activ agricultur unit neglig record convent agricultur product carri agricultur unit fact consid separ term account data specif featur product mean agricultur product data sourc method draw result eaa cf section chapter section chapter ii order base eaa industri concept output agricultur product exclud product aris secondari activ agricultur local kau measur convent deem agricultur output record except output unit agricultur activ repres sole leisur activ cf agricultur good servic produc agricultur hold includ eaa result insepar secondari activ unit includ vertic integr product process enterpris engag slaughter pack vacuum pack fowl grade wash pre packag potato veget sort prepar sell seed cooper provid storag space sell product agricultur industri includ part activ relat agricultur product defin insepar agricultur secondari activ measur output esa output industri repres product produc account period question unit industri good servic produc consum account period unit measur agricultur output base adapt esa rule inclus agricultur output part output consum agricultur unit cf eaa agricultur output repres sum output unit industri exclud output intermedi consumpt unit output intermedi consumpt unit provid output concern basic activ crop product intend anim feedingstuff meet criteria set esa rule adapt special natur agricultur industri amount agricultur output unit intermedi consumpt greater agricultur econom sector agricultur hold includ great varieti agricultur activ close link activ basi continu activ cereal fodder product anim feedingstuff close link product factor equip machineri vari content agricultur hold put question characteris local kau make special case compar local kau part economi cf aim account subdivid economi industri part reflect flow product process creation transform trade transfer econom activ carri agricultur hold fulli account sole measur output leav hold adapt esa rule call special treatment product agricultur product intend feedingstuff hold grape wine product oliv oliv oil product agricultur product intend intermedi consumpt insepar agricultur secondari activ trade live anim agricultur hold import live anim subject special treatment consid work progress cf chapter ii sequenc account sequenc account provid esa eaa base sequenc inter relat account esa full sequenc account includ current account accumul account balanc sheet account make record transact flow link specif aspect econom cycl product order framework transact rang gener incom incom accumul form asset distribut redistribut balanc item deduct aggreg measur econom perform current account deal product distribut redistribut incom form final consumpt make calcul quot save quot essenti compon accumul accumul account analys compon asset liabil unit make record net worth differ asset liabil balanc sheet show total asset liabil unit begin end account period net worth flow asset liabil item record accumul account quot balanc sheet quot account esa full sequenc account refer appli institut unit sector subsector esa assum point compil full sequenc account local kau industri unit rare capac retain good asset receiv distribut incom sequenc account eaa eaa base industri concept sequenc account accord esa limit account current account product account gener incom account balanc item ad oper surplu cf tabl thought specif featur agricultur compil account part relev flow attribut account question cf tabl entrepreneuri incom account current account capit account accumul account consider extend sequenc account includ item flow account quot asset quot accumul account head quot volum asset quot revalu account balanc sheet basi tabl account structur esa sequenc account eaa depict shown tabl current account tabl product account gt tabl gt tabl gener incom account gt tabl gt tabl entrepreneuri incom account gt tabl gt accumul account tabl capit account gt tabl gt born mind transact stock set ital tabl item relev eaa industri concept sequenc account incomplet head concern head distribut incom corpor reinvest earn direct foreign invest properti incom attribut insur polici holder rent resourc tabl head net save net due save capit transfer net lend net borrow tabl record lack reliabl inform limit interest eaa purpos head question capit transfer payabl capit tax capit transfer acquisit dispos valuabl acquisit dispos produc financi asset acquisit dispos land tangibl produc asset acquisit dispos intang produc asset product right tabl record eaa date product account record transact relat product process includ output quot resourc quot intermedi consumpt quot quot ad balanc item calcul consumpt fix capit gross net ad output valu basic price intermedi consumpt purchas price ad includ subsidi tax product gener incom account concern format incom result product process attribut quot labour quot product factor gener govern form tax subsidi oper surplu balanc item correspond incom unit gener product asset case unincorpor enterpris household sector balanc item account implicitli element remuner work carri owner member famili distinguish profit entrepreneur refer quot mix incom quot esa entrepreneuri incom account make measur incom similar concept current profit distribut tax incom customarili busi account capit account make determin extent acquisit dispos financi asset financ save capit transfer show lend borrow compil complet capit account agricultur flow attribut industri item net save balanc sequenc current account calcul industri basi record financi asset industri due acquisit dispos consumpt fix capit capit transfer receiv industri valuabl inform obtain econom balanc sheet situat inform incom gener product process sourc data method calcul compil eaa main characterist eaa adopt quot quantiti price quot formula measur output larg major product approach prompt difficulti compil agricultur account base repres sampl busi account evalu crop output base resourc estim quantiti produc harvest base estim area crop yield estim purchas user branch agricultur product export net import ad quantiti intermedi consumpt agricultur industri produc stock account final consumpt approach prove highli case buyer agricultur product readili identifi compon limit product requir preliminari process sugar beet tobacco physic balanc sheet order verifi consist reliabl data statist slaughter export import live anim size herd main sourc data measur output anim output anim product milk gener estim sale user branch dairi packer specif put detail descript method calcul chapter ii intermedi good basic agricultur seed plant stock fertilis pesticid case purchas agricultur base data relat sale branch suppli intermedi good inclus extern trade appli rule risk actual fact sale produc intermedi consumpt good agricultur necessarili correspond purchas good agricultur sector fertilis pesticid bought purpos stock commerci unit consumpt unit public park household classif gener eaa integr part european system account compil made eurostat gener classif econom activ nace rev nace rev level nomenclatur activ compil fact revis gener industri classif econom activ european commun nace publish eurostat nace rev detail version isic rev adapt specif european circumst nace rev directli link statist classif product activ cpa european econom commun turn base unit nation central product classif cpc nace rev classif activ defin industri nation account base level code system preliminari level head identifi alphabet code denot quot section quot intermedi level head identifi letter alphabet code denot quot subsect quot level head identifi digit numer code denot quot divis quot level head identifi digit numer code denot quot group quot fourth level head identifi digit numer code denot quot class quot level classif econom activ defin characterist good servic cpa describ detail econom activ agricultur industri addit digit differenti provid detail definit head industri correspond group local kau engag similar econom activ detail level classif industri includ local kau class digit nace rev engag activ defin nomenclatur esa definit field agricultur industri requir precis statement characterist activ characterist unit eaa definit characterist activ agricultur agricultur industri eaa correspond divis nace rev eaa satellit account framework nation account basic concept principl rule base esa gener framework economi adapt specif requir agricultur requir deriv specif purpos eaa avail data sourc special charact agricultur unit econom activ specif natur satellit account necessit compil list characterist agricultur activ eaa base nace rev nation account purpos agricultur industri defin unit perform sole secondari econom activ activ divis nace rev quot agricultur hunt relat servic activ quot divis compris group grow crop market garden horticultur group farm anim group grow crop combin farm anim mix farm group agricultur anim husbandri servic activ veterinari activ group hunt trap game propag includ relat servic activ list characterist agricultur activ eaa correspond group activ differ inclus product wine oliv oil exclus grape oliv grown hold grow veget materi plait christma tree fruit tree vine ornament nurseri tree divis forestri exclus activ relat product seed upstream downstream multipl activ nace rev consid agricultur servic oper irrig system design plant mainten garden park green area sport facil tree prune hedg trim agricultur contract work account definit characterist unit agricultur unit perform characterist activ agricultur industri eaa includ unit question perform activ includ group nace rev group grow crop market garden horticultur product seed unit engag seed multipl product wine oliv oil unit engag type product grape oliv grown unit group produc cooper group farm anim group grow crop combin farm anim mix farm group agricultur anim husbandri servic activ veterinari activ exclud unit perform agricultur servic activ contract work unit oper irrig system perform servic relat design plant mainten garden park green area sport facil tree prune hedg trim group hunt trap game propag includ relat servic activ list extend includ unit produc christma tree fruit tree vine ornament nurseri tree product unit produc veget materi plait list agricultur hold characterist unit agricultur group produc produc wine oliv oil specialist unit perform agricultur contract work cf rememb unit agricultur activ repres sole leisur activ includ characterist unit agricultur cf observ item group grow crop market garden horticultur group quot crop quot systemat breakdown make classifi crop product activ eu member state harvest activ plant wild fruit order record product fodder crop part econom activ unlik nace rev attribut product nurseri tree forestri activ treat agricultur activ relat product tree sapl fruit bear shrub vine ornament shrub product forest plant treat forestri activ plant intend product forest tree product christma tree treat agricultur activ tree grown nurseri specif ornament purpos mind instanc christma tree result lop thin forest tree consid forestri product nomenclatur eaa agricultur seed group head quot seed quot except seed cereal includ rice oilse protein crop potato enter individu cereal oilse varieti protein crop potato product seed fact cover type product activ research product gener seed prototyp multipl agricultur hold contract certif grade pack specialist product unit multipl seed characterist agricultur activ research certif activ research product institut part tradit agricultur activ exploit natur resourc view produc plant anim result product seed eaa concern product multipli seed intermedi consumpt seed correspond gener seed purchas view multipl ii certifi seed purchas agricultur produc view crop product product grape wine oliv oil cpa treat wine oliv oil food product nace rev classifi product wine oliv oil subsect da quot agri food industri quot class quot manufactur wine quot quot manufactur crude oil fat quot product wine grape oliv agricultur class quot grow fruit nut beverag spice crop quot convent adopt nace rev wine oliv oil produc grape oliv grown unit product attribut agricultur class convent make unnecessari distinguish unit grow grape unit produc wine result wine oliv oil product grape oliv agricultur hold form part characterist agricultur activ product wine unit close link agricultur hold treat characterist agricultur activ eaa unit strong link agricultur hold includ group produc vine grower cooper inclus agricultur industri dictat natur organis histor repres quot extens quot agricultur hold mutual ground relat product market own contrast product wine oliv oil agri food busi exclud eaa industri natur product grape featur product wine list characterist activ grape sold export raw state ad stock prior sold export consumpt made wine subsequ refer period wine oliv oil grape vinifi refer period result agricultur product form process grape oliv grown unit grape intend manufactur grape wine oliv intend manufactur oliv oil basic product includ output treat intra unit consumpt measur industri output cf grape vinifi refer period includ period output vinif period record intermedi consumpt intra industri consumpt balanc stock declin wine result process record compon output plantat vineyard orchard fix capit good establish record output establish plantat account constitut quot account produc fix capit good quot establish plantat carri specialis unit contract basi consid quot sale quot group farm anim crop grow activ cf group compris systemat breakdown livestock anim product produc eu member state cpa hatch egg classifi egg subcategori convent treat eaa semi finish output poultri product hors breed characterist activ eaa final destin anim breed meat product servic note manag racehors stabl ride school characterist agricultur activ recreat cultur sport activ divis cf incom accru farmer activ exclud eaa addit keep racehors saddl hors part agricultur product process exclud eaa similar treatment appli bull bred bullfight econom account product automat result product agricultur product record head product separ end group product activ broken speci crop product exampl includ straw beet leav cabbag leav pea bean pod vinif lee argol manufactur oliv oil wast oilse cake case anim product hide hair fur dead game wax manur slurri gener speak product prime object product explain rare statist data reliabl agricultur product anim feedingstuff soil improv occasion product sold econom sector agricultur case output shown eaa group agricultur anim husbandri servic activ veterinari activ activ group divid categori agricultur servic form contract work product stage agricultur contract work quot quot agricultur servic oper irrig system design plant mainten garden park green area sport facil tree prune hedg trim agricultur servic activ categori treat characterist eaa activ record agricultur account nation account tradit typic agricultur activ record insepar agricultur secondari activ mean eaa tradit approach agricultur cultiv soil includ extens work design exploit natur resourc crop anim product benefit mankind grow econom import felt take account servic relat environ amount unaccept widen tradit approach agricultur contract work part process econom specialis agricultur hold household long ceas perform function grow number specialist profess product unit divis function concern process agricultur product slaughter meat process mill cereal manufactur bread butter chees process seed sector stage market transact case context major structur affect agricultur grow larg machin agricultur activ make direct contribut product crop product anim husbandri increasingli outsourc specialis unit notabl activ manur lime plough sow weed pest control plant protect hai harvest thresh shear sheep characterist featur activ gener part product process agricultur product link product product activ directli relat product agricultur product place agricultur product stage transport account parti deliveri milk dairi exampl agricultur activ constitut part industri featur eaa activ insepar princip agricultur activ cf born mind classif appli activ question exclus account specialis unit hand farmer hire machin oper oper requir result continu carri activ machin activ divis nace rev situat occur simpl machin requir repair peak period machin greatest demand cf contract work perform agricultur product stage involv expens machin equip work perform specialist contractor princip activ contractor true sens agricultur hold contract work holder take form farmer supplementari incom concern flexibl form occasion aid neighbour categori includ provis accommod livestock pig poultri anim husbandri fee basi fatten accommod provid livestock own farmer livestock properti industri enterpris supplier manufactur trader fodder crop purchas abattoir form autonom machin pool repres systematis form mutual aid neighbour high cost machineri low rate utilis individu hold lead hold possess machin form machin pool dispos hold complet personnel increasingli farmer deriv main agricultur incom contract work account person agricultur secondari activ case owner land agricultur machin cooper larg cooper paid employe resembl specialist contractor enterpris involv subsequ product stage harvest fruit veget process tin factori tin pea contract enterpris involv previou product stage includ trader agricultur machineri perform contract work case point view eaa highli theoret manufactur pesticid appli product modern techniqu necessarili contract work agricultur product stage work regularli carri farmer aerial sprai parasit case decid activ treat contract work work context agricultur product process perform agricultur hold born mind natur activ specif context perform quot agricultur product process quot import anim husbandri perform farm remuner provis land livestock agricultur contract work part agricultur product process head includ privat rear care saddl hors activ constitut product good genuin servic mean esa section nace rev token work link creation mainten park garden golf cours roadsid plantat treat agricultur product process type compens paid person perform contract work unimport fix remuner wage strict sens compens perfectli form profit share mix formula farmer fatten calv return compens gener receiv fix amount anim share net profit compens form share output work perform independ enterpris work perform hold paid employe fall categori point view hold remuner work work paid herdsman wage cost appear head quot compens employe quot contrast work perform enterpris carri milk contract basi agricultur hold record eaa output sale servic point view contractor intermedi consumpt purchas servic point view agricultur hold group hunt trap game propag includ relat servic activ group activ compris activ hunt trap anim food pelt hide research purpos zoo pet ii product furrieri skin reptil bird origin hunt trap activ iii restock game iv servic promot hunt trap commerci purpos note product hide leather slaughterhous hunt perform sport recreat activ includ characterist activ agricultur industri addition quot hunt quot group compris breed game hold record part class quot farm live anim quot discrep eaa agricultur industri agricultur branch central framework nation account eaa agricultur industri defin section differ respect branch defin nation account purpos differ relat definit characterist activ unit summaris gt tabl gt ii transact product transact product provid account origin product product good servic creat product boundari main categori transact product defin esa output intermedi consumpt final consumpt expenditur actual final consumpt gross capit format export good servic import good servic mention output intermedi consumpt gross capit format account eaa output record resourc intermedi consumpt product account gross capit format record chang asset capit account gener rule refer period eaa refer period calendar year unit quantiti quantiti gener shown hl grape wine decim place anim live weight price eaa price shown tonn hl wine grape eaa price record nearest number correct decim place depend statist reliabl price data valu valu shown million unit nation currenc time record esa record flow transact product distribut transact accrual basi word time econom amount due claim creat transform cancel ceas exist time payment made output output valu record time gener record produc paid purchas esa product treat continu process good servic convert good servic process place period depend product period exce account period characteris product combin accrual principl result record output form work progress esa output agricultur product record produc continu entir product period simpli crop harvest anim slaughter grow crop stock fish anim rear purpos human consumpt treat stock work progress product process transform stock finish product process complet record output work progress desir econom analysi product process occur period exceed account period consist maintain record cost output order obtain meaning data ad eaa base calendar year record work progress assum appli product product process complet end calendar year case gener price level undergo rapid account period farm product product cycl shorter account period unnecessari record output work progress record output finish product stage harvest crop product fact adequ degre consist product cost maintain situat agricultur output product cycl last year record work progress short cycl crop product product process overlap calendar year cf case grow crop consid stock work progress practic product long product cycl concern method record form work progress product livestock crop product wine ag integr part product process plantat normal trend price european union fact gener mark reason record product work progress happen except case cf product long product cycl record work progress harvest crop product slaughter anim product process complet work progress transform stock finish product readi sold purpos product process record year output work progress obtain distribut finish product proport cost incur period sna anim anim product requir period time possibl span account period process complet time birth record entri phase product ag group individu anim part product process preced birth record isol servic consum rear parent anim product process draught anim formal complet birth time record capit asset anim readi intend individu variat select fix ag case highli arbitrari moment birth select practic reason subsequ put determin stage case cattl pig sheep livestock rear breed purpos slaughter differenti young anim futur anim intend factor product record gfcf birth account gfcf consid work progress growth regist output cf esa anim includ stock work progress matur factor product dairi cow breed product purpos wool product record fix capit anim remov breed herd slaughter record stock capit asset chick product special treatment span refer period egg hatch incub end period regard output chick record eaa poultri output form work progress cf wine output record work progress ag form part product process account period similarli ferment grape longer raw wine treat end account period egg hatch incub shown eaa wine form work progress asset cultiv plantat good intend account gfcf livestock plantat yield repeat product record gfcf time product asset concern intermedi consumpt good servic record time enter product process consum purchas storag consumpt good refer period practic correspond purchas acquisit good initi stock minu final stock end period servic record time purchas servic store time purchas time consumpt servic except rule servic connect purchas good trade transport servic record intermedi consumpt time good question consum cf servic consid perman insur servic record pro rata basi end refer period proport payment due year part year question amount record necessarili correspond insur premium paid period concern gross fix capit format gfcf record time transfer ownership fix asset concern unit intend product purpos except principl asset acquir financi leas record user owner good cf account gfcf record time product asset concern cattl pig sheep livestock futur defin anim includ stock work progress cf correspondingli case establish orchard vineyard fix capit good produc account work complet end account period materi consum servic render refer year record gfcf end period land purchas sale cost record time transfer ownership net acquisit land includ gfcf land produc asset net acquisit land produc tangibl asset record capit account acquisit financi asset account stock stock correspond differ good enter good withdrawn stock refer period good enter stock good intend consumpt product process input stock case record time transfer ownership good industri put futur sale transfer unit fix capit output stock case record stock product complet case unfinish product industri record work progress materi consum servic render refer period record stock end period short cycl stand crop cf result part materi consum servic render refer period consum offset increas stock good withdrawn stock case input stock good enter product process case output stock good leav industri sold serv case good deduct industri stock time actual intermedi consumpt product process case deduct stock time sale output cf esa gener comment concept output esa eaa esa term quot product quot denot process term quot output quot denot result good servic import bear distinct mind esa output cover product manufactur account period esa output includ good servic suppli local kau belong institut unit ii good produc local kau stock end account period produc intend subsequ good servic produc consum account period local kau record separ record output intermedi consumpt unit concept output eaa relat concept quot total output quot base adapt esa agricultur good servic produc consum account period agricultur unit record output agricultur activ criteria identifi good servic inclus agricultur industri output set differ esa method adopt eaa repres element intra unit consumpt includ output intermedi consumpt ad remain ident whichev method mention modif esa rule base special natur agricultur activ agricultur hold local kau make improv econom analysi agricultur account definit technic coeffici ad rate ratio output intermedi consumpt improv comparison technic coeffici ad rate subbranch econom activ countri actual fact output consum unit limit specif product cereal protein oleagin product forag crop milk livestock feed rate intra unit consumpt vari consider depend econom branch countri strengthen consist product gener incom entrepreneuri incom account consist transact product output intermedi consumpt distribut transact compens employe subsidi tax rent interest strengthen reform common agricultur polici subsidi concern product subject intra branch consumpt plai import role format develop agricultur incom propos esa rule adopt eaa provid sna cf sna annex special natur agricultur fao methodolog manual final differ measur output stem choic basic unit local kau unit homogen product reduc substanti output agricultur activ quantiti compil eaa output progress broken quantiti term schemat represent resourc agricultur product gt pic file quot en tif quot gt start point progress calcul gross output usabl output depend refer harvest figur includ field harvest farm loss gross output gross output start point countri offici harvest statist includ loss accord industri concept product agricultur activ agricultur unit industri mention measur line convent adopt output secondari agricultur activ agricultur unit exist agricultur activ assum separ form main activ local agricultur kau agricultur output record produc unit agricultur activ repres sole leisur activ cf loss loss item refer recurr loss good inventori cf includ field harvest loss farm due perish natur product weather influenc frost drought loss occur market stage transport farm storag dealer process treatment process industri includ contrast product offer sale produc remain unsold spoil fruit veget includ type loss esa type loss incur produc recurr loss inventori esa except loss inventori esa catastroph loss esa record type loss record loss good inventori distinct made recurr loss hand except catastroph loss record loss depend method calcul output type basic statist materi countri output calcul data initi final stock sale possibl account produc fix capit good recurr loss deduct stock record time item quot loss quot lead doubl count contrast calcul output base stock data found calcul actual birth figur recurr loss product refer period concern record loss anim import rear fatten born previou period except catastroph loss good inventori record accumul account quot volum asset quot account output includ full loss loss recurr except catastroph fix asset dairi cow breed anim record quot volum asset quot account impact output stress loss affect plantat produc record quot fix capit consumpt quot quot volum asset quot depend type loss usabl output usabl output minu gross output minu loss produc stage item enter countri refer harvest statist includ loss constitut dispos product refer period market mean product process produc consum household put storag possibl account produc fix capit good initi stock initi stock constitut finish semi finish stock product exist agricultur hold held produc begin refer year stock market stage intervent stock enter cf treatment livestock initi stock quot poultri quot includ egg hatch incub start refer period regard semi finish poultri product cf total resourc total resourc usabl output initi stock intra unit consumpt intra unit consumpt head intra unit consumpt record product produc agricultur unit local kau unit input product process account period agricultur product livestock cf sold agricultur unit produc agricultur unit record sale intermedi consumpt includ good subject treatment process product return skim milk bran oilcak sugar beet pulp top return seed treatment classif intra unit consumpt intra unit consumpt broken product concern product consum industri agricultur activ class activ nace rev digit level seed cereal veget flower reus crop wine grape grape wine product oliv oliv oil product milk livestock feed product consum industri agricultur activ class activ nace rev digit level crop product anim feed anim product product process activ slurri manur fertilis element crop product crop product anim feed class degre market estim gener market anim feed product cereal wheat rye barlei oat maiz sorghum rice cereal grain protein crop potato oilse rape seed sunflow seed soya bean oilse unmarket anim feed product annual fodder product root crop sugar beet fodder beet swede fodder turnip fodder carrot fodder kale curli kale root crop fodder maiz green fodder green dri preserv perenni fodder product perman temporari fodder product deriv econom activ green dri preserv fodder product straw chaff plant leav end fodder product definit intra unit consumpt includ industri output agricultur product undergo intra unit consumpt includ measur output industri meet criteria set restrict criteria record intra unit consumpt meet requir methodolog deviat letter esa rule follow spirit involv separ activ practic criteria develop serv precis compar framework defin intra unit consumpt record make method measur output feasibl criteria activ exercis digit level nace rev divis agricultur hunt relat servic activ applic criterion preclud valuat milk livestock feed seed produc hold crop product account period agricultur product signific econom signific number farmer data price quantiti difficulti criterion difficult meet unmarket product line definit select criteria includ intra unit consumpt product measur output cf crop product anim feed market record agricultur output industri product record industri output record intermedi consumpt respect principl total quantiti produc product activ refer year account cf chang output intermedi consumpt take longer refer year question quantiti output record quot final stock quot product concern refer year anim product exclud intra unit consumpt practic difficulti unavail data quantiti price process produc process produc head process produc record quantiti produc process agricultur produc milk process make butter chees appl process make appl cider framework process activ separ main agricultur activ basi account document cf raw product raw milk appl record process product manufactur butter appl cider word work incorpor process agricultur product consider head product result process produc natur output quot agricultur quot subsector nation account cf process activ insepar agricultur activ product process activ record output agricultur industri cf basic agricultur product intermedi consumpt process activ record output intermedi consumpt rule stem fact activ product agricultur product process product distinguish basi account document cost type activ enter output assess output process product final consumpt final consumpt includ product consum farmer household produc ii product stem agricultur unit hold payment kind form remuner paid hold worker exchang good agricultur product process agricultur unit separ give rise format local agricultur kau consum farmer household record output quot manufactur food product beverag tobacco quot industri subsect da nace rev final consumpt contrast agricultur household consumpt agricultur product process insepar output insepar agricultur process activ record final consumpt activ cf includ output agricultur industri imput rental owner occupi hous unit record branch quot let properti quot class nace rev let accommod agricultur activ consid separ agricultur activ sale sale head cover sale agricultur product made agricultur unit unit agricultur branch includ sale storag intervent centr except dispos fix asset broken domest sale industri domest sale agricultur unit sale abroad unit sale correspond turnov obtain market output note sale anim class fix asset product herd export slaughter record anim class fix asset product herd transfer stock sale sale anim slaughter export account destock capit account output imput part account produc fix capit good record product account livestock consid stock dispos livestock consid stock hold constitut sale accord definit sale offset remov stock livestock record stock start refer period sale record acquisit livestock stock entri product resold refer period acquir livestock treat intermedi consumpt definit intermedi consumpt good destin disappear undergo substanti transform product process anim regard work progress livestock product process fulli termin product process finish time slaughter acquisit record stock entri work product progress record quot neg quot sale intermedi consumpt case trade resid hold sale purchas offset cost transfer ownership view special treatment trade live anim agricultur unit intermedi consumpt quot livestock anim product quot livestock class fix asset trade fix asset livestock agricultur unit record sale defin trade asset record capit account gfcf agricultur case trade resid hold sale purchas offset transfer cost record import live anim intend slaughter case trade resid hold livestock treat stock anim slaughter import refer period agricultur unit record stock entri work progress deduct sale hand livestock class fix asset breed anim import deduct sale difficult practic make relev distinct categori anim basi sourc eu data anim class fix asset class stock import consid anim intend build stock import anim intend slaughter deduct sale method record guarante treatment extern trade live anim similar adopt calcul gross indigen product anim product statist account produc fix capit good account produc fix capit good includ work agricultur unit labour machin mean product includ plant stock account establish plantat orchard vineyard soft fruit plantat hop field gener account work plant orchard vineyard made larg number individu work oper ad specif quantiti anim produc agricultur unit transfer fix capit cf anim rear output suppli regular basi breed livestock dairi livestock draught anim sheep anim rear wool cf final stock final stock stock finish product work progress hold industri held produc end refer year stock market stage reserv held dealer process firm intervent stock list product temporarili stock consum period industri cereal feed seed plant stock enter final product time entri stock total total includ intra unit consumpt process produc final consumpt sale account produc fix capit good final stock entri sum column chang stock chang stock minu addit stock minu withdraw stock chang stock industri exclud stock market stage refer year measur calcul differ stock entri withdraw differ final initi stock case volum hold gain net loss deduct calcul valu cf output agricultur activ output agricultur activ anim feedingstuff accord concept output rule record intra unit consumpt cf process agricultur product cf final consumpt cf output agricultur activ depict gt tabl gt compar quot final output quot concept eaa base concept measur output agricultur activ includ trade agricultur good servic agricultur unit intra unit consumpt livestock feed product market output inseper agricultur secondari activ distinct made type quot insepar agricultur secondari activ quot cf quot process agricultur product quot group cover activ extens agricultur activ agricultur product emploi process agricultur product typic activ group quot insepar agricultur secondari activ quot group cover activ agricultur hold mean agricultur product uniform group gener activ includ varieti product good servic quantiti ad product activ intend sale barter payment kind final consumpt cf stock output agricultur industri accord definit output agricultur industri cf output agricultur industri made sum output agricultur product cf good servic produc insepar agricultur secondari activ cf valuat output output valu basic price basic price price receiv produc purchas unit good servic produc output minu tax payabl unit consequ product sale tax product subsidi receiv unit consequ product sale subsidi product basic price exclud transport charg invoic separ produc includ transport margin charg produc invoic includ separ item invoic cf esa compon output sale payment kind addit stock intra unit consum product valu basic price similarli output final account fix capit good final consumpt valu basic price similar product sold market work progress addit valu proportion current basic price finish product assess advanc calcul base actual cost incur amount anticip oper surplu mix incom establish eaa quot net quot record system cf vat invoic produc includ establish basic price price obtain produc correspond produc price includ invoic vat defin sna farm price basic price obtain produc price ad subsidi tax vat product problem alloc tax subsidi product specif product make difficult calcul basic price output calcul direct basic price case obtain direct produc price exclus invoic vat minu tax product vat subsidi product valuat output basic price make distinguish tax vat product subsidi product cf hand tax subsidi product cf tax subsidi product record gener incom account industri account includ tax product subsidi product cf price item receiv produc necessarili vari inter alia type deliveri structur term qualiti good export directli produc structur sale intend nation consumpt domest sale agricultur unit good price note produc unit directli export output receipt payment monetari compensatori amount export account eaa gener principl valuat requir specif applic product season product wine explain section treat valuat stock cf intermedi consumpt cf esa definit intermedi consumpt repres good servic input product process exclud fix asset consumpt record fix capit consumpt good servic concern transform product process cf esa detail classif categori item intermedi consumpt show interlock agricultur branch economi brought input intermedi consumpt entri calcul factor intens ratio factor product intermedi consumpt labour input intermedi consumpt exclud exist acquir fix asset produc economi import record gfcf cf concern item agricultur fix asset build structur machin equip agricultur fix asset plantat product anim acquisit produc asset land likewis exclud intermedi consumpt tool durabl good saw hammer screwdriv record intermedi consumpt purchas exce eur threshold price item total purchas obtain larg quantiti threshold purchas durabl capit good record gfcf cf esa intermedi consumpt includ good servic consum ancillari activ administr purchas sale market account transport storag mainten consumpt good servic distinguish good servic consum main secondari activ local kau intermedi consumpt includ expenditur good servic benefit employe nonetheless benefit employ reimburs employe travel separ remov entertain expens incur duti expenditur provid amen workplac view adopt concept industri local kau basic unit eaa intermedi consumpt industri includ good servic provid local kau local kau product purpos unit belong institut unit trade livestock similar stock work progress piglet egg hatch cf carri agricultur unit import livestock record intermedi consumpt type output cf good servic produc consum agricultur unit produc refer period agricultur product purpos record intermedi consumpt output industri crop product anim feed cf note accord provision convent esa indirectli measur financi intermedi servic fisim suppli resid produc record intermedi consumpt economi event decid esa make breakdown indirectli measur financi intermedi servic user sector user industri fisim agricultur industri record intermedi consumpt agricultur industri cf esa annex element intermedi consumpt seed plant stock head cover total consumpt bought domest import seed plant stock current product maintain stock vineyard orchard christma tree plantat includ direct purchas seed plant stock farmer seed produc consum unit refer period record head cf note intermedi consumpt field crop veget seed correspond gener seed purchas produc propag ii certifi seed bought agricultur holder crop product energi lubric head cover electr ga solid liquid fuel propel note consumpt energi agricultur hold shown consumpt farmer household fertilis soil improv soil improv includ lime peat sludg sand synthet foam plant protect product pesticid includ herbicid fungicid pesticid similar inorgan organ substanc poison bait veterinari expens medicin invoic separ veterinari surgeon fee record medicin administ directli veterinari surgeon record fee veterinari cost anim feedingstuff head cover bought domest import feedingstuff process includ obtain direct farmer crop product anim feed produc refer period agricultur hold record enter subhead quot anim feedingstuff quot head intra unit consumpt cf record output cost incur prepar preserv feedingstuff energi cost cost chemic preserv broken type cost combin feedingstuff mainten materi head includ purchas good servic mainten regular replac individu damag broken part repair requir capit good usabl condit cf purchas crop protect equip exclud prepar plant protect pest control cf deton anti hail protect anti frost smoke mainten build head cover purchas materi cement brick labour cost cost incur farmer maintain agricultur build structur hous structur cf agricultur servic agricultur servic constitut hire machin equip labour integr part agricultur cf record intermedi consumpt enter quot output quot good servic good servic includ rent paid directli compon tenanc agreement residenti build capit asset tangibl intang hire machin equip oper staff cf comput softwar distinct made rent residenti build local agricultur kau rent land item record rent land enterpris incom account cf fee worker medic examin fee agricultur consult surveyor account tax consult lawyer purchas servic scientif research market research advertis expenditur staff train similar servic expenditur transport servic includ reimburs employe travel separ remov cost incur duti primarili employ benefit amount paid employ independ enterpris provid transport employe transport home place work cf transport good fair exhibit hand transport provid staff employ transport cost record head purchas good valu purchas price sale basic price cf cost transport good separ transport cost includ sale consid invoic separ case produc engag parti transport good purchas transport cost intermedi consumpt output eaa case produc transport good consid agricultur activ cost record appropri activ insepar final head includ expenditur incur agricultur secondari activ transport trade wareh parti postal telecommun cost remuner servic contain gross premium insur provid enterpris coverag risk loss livestock damag hail frost fire gale remaind net premium compon gross premium paid insur compani settl claim accur breakdown gross premium compon nation economi nation account alloc servic compon product branch gener adequ breakdown kei connect construct input output tabl refer made nation account complet item eaa record subsidi relat insur servic footnot stud fee bill bank charg interest bank loan case indirectli measur financi intermedi servic broken user sector user industri cf subscript fee membership profession associ chamber agricultur chamber commerc agricultur trade union subscript agricultur cooper cost dairi test show entri pedigre regist expenditur artifici insemin castrat payment produc intang asset patent asset trade mark copyright milk quota product right purchas produc intang asset hand record capit account payment made public bodi purpos obtain licenc permit carri commerci profession activ permit subject scrutini regulatori purpos charg disproportion benefit servic concern cf esa purchas small tool work cloth spare part durabl equip low eur price normal servic life year cf purchas tool equip work cloth employe special allow provid purpos withheld wage salari contractu agreement item includ intermedi consumpt intermedi consumpt includ good market servic product unit provid employe cost reduc rate expenditur primarili benefit employe good servic form part compens employe cf travel allow paid employ cash employe regard element compens employe employe monei pai transport home place work cf likewis payment made employ direct transport enterpris collect transport worker travel home place work count compens employe servic transport home work park facil characterist intermedi consumpt nonetheless employ consid type servic attract employe pai due product process cf sna purchas farm build movabl properti capit good normal period year acquisit consid gfcf cf financi leas payment made fix asset agricultur constitut purchas servic transact enter partli interest entrepreneuri incom account partli reimburs capit financi account cf expenditur restor mainten cf fix capit good restor roof gutter electr heat instal farm build expenditur improv repair capit good intend extend normal servic life increas product expenditur regard gfcf maintain fix asset work order cf purchas servic connect acquisit ownership land build exist fix capit good fee intermediari solicitor surveyor engin fee entri land regist cf esa regard form part gfcf cf good servic produc consum unit refer period product cf good servic record output rent paid land list quot rent quot cf expenditur dwell final consumpt account household shown eaa wear capit good consumpt fix capit cf net insur premium cf insur premium person injuri contribut sick work accid insur scheme divid distribut transact final consumpt account household water rate paid pure tax unrel quantiti water consum purchas servic public bodi circumst cf valuat intermedi consumpt product intermedi consumpt valu purchas price similar good servic applic time insert product process purchas price price purchas pai product time purchas includ tax subsidi product exclud deduct tax vat product purchas price includ transport charg paid separ purchas deliveri requir time place deduct discount bulk peak purchas standard price charg exclud interest servic charg ad credit arrang exclud extra charg incur result fail pai period state time purchas made esa unlik branch economi subsidi relat intermedi consumpt import agricultur purpos reduc cost intermedi consumpt subsidi class subsidi agricultur product reduc intermedi consumpt record purchas price paid intermedi consumpt supplier agricultur produc good servic import direct product unit purchas price includ import duti deduct vat monetari compensatori amount receipt payment intermedi consumpt valu exclus deduct vat deduct vat calcul purchas made agricultur unit subject vat standard flat rate system differ deduct vat agricultur unit flat rate system deduct subject standard vat scheme flat rate compens repres vat compens compens record subsidi product tax product cf gross capit format cf esa gross capit format compris gfcf stock acquisit dispos item eaa account drawn order depict flow gener unit product function gfcf stock dealt gross capit format mean gross fix capit consumpt net capit format obtain deduct fix capit consumpt gross capit format fix capit consumpt depreci fix capit good result normal wear tear product process cf gfcf definit gfcf consist resid produc acquisit dispos fix asset period addit produc asset stem product activ produc institut unit fix asset tangibl intang asset produc output product process repeatedli continu product process year cf esa consider nation economi gfcf nation economi understood proport gross domest product gdp produc refer year intend period year mean product product process distinct final consumpt privat public household export stock good produc past includ nation product put refer period includ gfcf nation economi chang ownership impli good part domest product time total mass fix capit nation economi inclus transact import analys homogen branch industri sector chang ownership result longer capit asset reduct capit asset nation economi commonest instanc motor vehicl household bui secondhand produc unit ship vessel sold secondhand countri capit good broken put intermedi case form part nation product final consumpt export depend type good produc scrap gfcf reduc result esa concept net acquisit exist produc good calcul gfcf head capit dispos reduct fix capit account net acquisit exist good posit word repres increas capit asset economi case secondhand vehicl list final consumpt nation product bought fix capit sale exist invest good exce purchas net acquisit neg nation economi gfcf broken user branch net acquisit posit branch transfer ownership criterion determin gfcf sector branch economi base criterion transfer ownership acquisit dispos good note fix asset acquir financi leas simpli hire treat asset lesse produc lessor financi asset equival notion claim cf annex ii esa distinct form hire durabl good applic criterion transfer ownership depend statist system basi gfcf calcul data purchas theori difficulti practic difficulti record investor true agricultur inform produc capit good output sale basi calcul case clear product belong capit good head difficult determin actual purchas natur capit good indic user agricultur risk capit good record acquir agricultur hold commerci enterpris purpos hire oper staff acquisit acquisit fix asset compris exist fix asset acquir purchas acquir barter transact receiv capit transfer kind acquir financi leas fix asset produc retain produc major improv fix asset produc tangibl asset natur growth agricultur asset livestock plantat cost transfer ownership produc asset cf esa rememb order qualifi record gfcf acquir durabl good unit total obtain larg quantiti eur price cf appli purchas product account set durabl good need initi instal stock bottl breweri wine produc enterpris exclud return bottl constitut mass good record asset bottl neglig appli seat tabl crockeri cutleri restaur tool enterpris initi instal good constitut fix capit format fix capit consumpt calcul case assum instal made result constant purchas replac item make lost unus current replac purchas record intermedi consumpt rule theori clear difficult appli practic statist data product sale give clear idea good question bought initi instal replac exist item good servic incorpor exist fix capit good purpos improv rebuild reconstruct prolong life increas product record capit good incorpor work consid acquisit fix asset principl head includ good servic incorpor fix capit good scope current mainten repair current mainten servic comparison normal lifetim capit good repeatedli provid short interv order maintain good servic condit cover replac fast wear compon capit good extern intern paint size sum spent mainten criterion determin servic creat asset repres current mainten case high capit item servic current mainten costli cf strictli speak alloc servic perform exist fix capit good quot current mainten quot quot gfcf quot categori determin interv elaps servic repeat replac part wear year tyre truck count current mainten replac engin constitut fix capit format higher engin replac annual year record servic kind asset head treatment fix capit format current mainten make distribut uniformli entir period devic fix capit consumpt sna specifi improv made fix asset determin magnitud characterist fix asset major size shape perform capac anticip servic life fact improv kind observ place routin fix asset kind part ordinari mainten repair programm cf sna dispos dispos fix asset compris sale demolit scrap destruct fix asset owner surrend barter capit transfer kind cf esa dispos lead chang ownership direct econom purpos fix asset demolish scrap destroi owner order put econom includ dispos cf sna dispos institut unit case anim slaughter farmer consum famili valuat gross fix capit format gfcf valu purchas price includ cost transfer ownership instal transfer charg produc account valu basic price similar fix asset basic price obtain sum cost incur dispos record sale price correspond purchas price cost incur transfer ownership asset instal transfer charg cf cost transfer ownership cost transfer ownership asset constitut gfcf acquir cost paid seller compris expenditur incur order possess asset instal transport charg fee commiss intermediari solicitor expert tax paid intermediari servic transfer ownership asset gfcf acquir compris good acquir exclus transfer cost total transfer cost involv acquisit convers gfcf seller includ good sold exclus transfer cost case produc asset land patent asset product right includ gfcf cost separ acquisit dispos asset record head gfcf acquir gfcf chang asset balanc sheet itemis list valu asset held commit enter inform compon chang asset defin balanc sheet cf esa chang asset end begin account period gt tabl gt nomin hold gain net loss correspond hold gain net loss accumul period consid result chang price asset econom physic quantit qualit characterist remain unchang period concern record revalu account volum asset flow make record discoveri deterior deplet natur asset consequ except event modifi benefit drawn asset asset agricultur industri concern volum put main categori except loss catastroph loss earthquak war drought epidem margin anticip depreci asset measur consumpt fix capit depreci determin due unforeseen obsolesc damag deterior accident event lead higher depreci anticip classif structur fix asset econom purpos agricultur land dairi livestock intend meat product cf footnot agricultur build alter privat econom gfcf consumpt fix capit cf element account analys chang asset element gfcf esa distinguish type element record gfcf cf esa acquisit dispos exist tangibl fix asset dwell build structur machin equip cultiv asset acquisit dispos exist intang fix asset miner explor comput softwar artist work major improv tangibl produc asset includ land cost transfer ownership produc asset land patent asset eaa distinct made type element gfcf plantat yield repeat product livestock tangibl intang fix asset machin capit good transport equip farm build residenti structur except land improv build structur comput softwar land improv cost transfer ownership produc asset land product right gfcf agricultur asset concern type asset plantat anim repeatedli continu product product fruit rubber milk fruit tree vine hop field soft fruit plantat asparagu bed christma tree plantat provid finish product fix asset cereal veget anim serv fix asset includ breed anim dairi cattl sheep rear wool draught anim anim slaughter includ poultri fix asset plantat esa gfcf plantat correspond acquisit dispos natur asset yield repeat product fruit tree reach matur natur growth natur asset reach matur gener product account period concern definit gfcf correspond expenditur plantat renew account period includ amount spent maintain young plantat account period year increas intrins plantat matur cost transfer ownership exchang agricultur unit plantat reach matur element gfcf plantat repres account agricultur output gfcf dispos plantat record neg gfcf form sale stand plantat agricultur unit case cost transfer ownership enter eaa possibl plantat fell end normal grow life case gener definit dispos fell plantat direct econom word counter entri requir form good servic sale enterpris specialis sale timber case dispos plantat record neg gfcf repres modest amount major case case set grub deduct invest plantat invest intend renew exist plantat treat invest routin mainten cost treatment grub plantat analys relat calcul consumpt fix capit accord esa consumpt fix capit case plantat depreci plantat reach matur plantat grub interpret grub carri end normal grow life plantat correspond plantat withdrawn asset grub account consumpt fix capit product life plantat quot except quot grub grub carri end normal grow life plantat econom strateg reason interpret differ real effect depreci normal depreci measur consumpt fix capit depreci surplu record quot volum asset quot account accumul account includ eaa chang plantat account period compris compon cf gfcf correspond differ acquisit dispos refer period defin consumpt fix capit measur depreci plantat defin quot volum quot account effect unforeseen event plantat except grub record quot volum asset quot account cf definit hold gain net loss measur due price account period record revalu account esa accumul account cf definit invest cultiv crop asset plantat record sale enterpris specialis kind agricultur contract work soil prepar suppli machin plant labour output account produc fix capit good cf case account plantat output record calcul output account produc fix capit good plantat similar plantat valu basic price pro rata product cost incur period materi consum includ nurseri plant servic render period calcul intermedi consumpt valu intermedi consumpt good includ nurseri plant gfcf quot plantat quot head obtain ad account produc fix capit good plantat entri mention plantat output unit specialis kind contract work fix asset livestock gfcf livestock correspond element annual growth livestock reach matur livestock acquisit import dispos slaughter export cost transfer ownership incur trade agricultur unit accord esa gfcf livestock measur differ livestock acquisit natur growth import year includ result account product livestock dispos slaughter export final ad cost transfer ownership gfcf livestock occur anim life begin gfcf consist natur growth anim reach ag matur gfcf measur dispos sale slaughter export import export cost transfer ownership compon gfcf livestock occur anim life natur growth livestock gfcf constitut account agricultur product fix asset livestock shown measur gfcf livestock constitut element chang asset fact gfcf livestock measur chang number livestock valu averag price calendar year livestock categori quantit method condit met nomin hold gain loss regular trend price livestock popul number volum loss due natur disast classif consumpt fix capit forese depreci livestock method calcul direct method consist measur flow entri withdraw livestock categori price acquisit dispos method account entri birth withdraw hold gener rule gfcf livestock measur differ livestock valu end begin account period rule calcul gfcf livestock depend directli method adopt record measur element chang livestock gfcf consumpt fix capit element theori consumpt fix capit calcul livestock actual fact consumpt fix capit livestock correspond measur anticip declin product livestock product purpos reduct turn reflect updat futur incom livestock view practic difficulti evalu consumpt fix capit definit calcul paramet complex cf consumpt fix capit calcul product livestock gfcf livestock measur method perpetu inventori method gfcf element defin natur growth livestock import sale slaughter export cost transfer ownership valu strictli requir numer data price product livestock life true method base livestock product cycl simpler method adopt strict recommend method emploi indirect calcul approach base calcul chang number livestock assumpt livestock price regular predict averag annual price valu quantiti whilst exclud hold gain loss except loss estim quantiti price measur gfcf made sum element gt tabl gt term quot cull discount quot refer differ time withdraw product livestock livestock valu product anim call quot capit quot price livestock valu anim intend slaughter slaughterhous sell price term quot loss product livestock quot compris type loss except loss product livestock matur livestock product end life natur death loss record calcul gfcf correspond differ livestock price prevail start period dispos anim dispos valu sell price anim slaughter sale final consumpt econom dispos term quot loss product livestock quot quot cull discount quot correspond flow record quot volum asset quot account balanc sheet provid link compon chang asset gfcf ensur conform esa ignor result real level gfcf livestock underestim estim account product fix capit livestock correspond natur growth anim deriv definit gfcf livestock set appli categori anim fulli matur account product gfcf dispos slaughter export acquisit import cost transfer ownership tangibl intang fix asset agricultur asset tangibl intang fix asset agricultur asset plantat livestock compris element machin capit good transport equip farm build residenti comput softwar gfcf correspond acquisit asset asset produc import account period exist asset transfer unit agricultur industri industri recal transact concern unit agricultur industri account period flow cancel cost transfer ownership record fix asset head case construct capit good intend sale product spread period work perform period product record chang stock produc form work progress good movabl immov record gfcf ownership transfer contrast product account work record gfcf entir product period cf asset econom chang ownership take place farm build purpos agricultur product activ record dispos asset record quot volum asset quot account land improv major improv produc tangibl asset correspond land improv qualiti land higher yield irrig drainag flood prevent measur treat gfcf land acquisit withdraw record gfcf produc asset invest land improv list separ special gfcf head invest correspond expenditur improv land prepar product except expenditur routin mainten cf expenditur made holder result expenditur properti concern expenditur infrastructur work clearanc level drainag irrig consolid cf esa sna cost transfer ownership produc asset cost transfer ownership produc asset refer acquisit land produc intang asset patent asset product right agricultur unit acquisit record gfcf head capit account produc asset cost transfer ownership record gfcf acquir seller good servic exclud gfcf good servic includ gfcf small tool work cloth spare part equip low eur price good normal life year cf renew regularli conform busi account practic purchas good consid intermedi consumpt cf ongo mainten repair cf class intermedi consumpt servic scientif research advertis market research purchas servic includ intermedi consumpt cf durabl good acquir household satisfi domest good product purpos treat final consumpt anim serv stock fatten anim rear slaughter includ poultri hold gain loss fix asset record revalu account cf loss fix asset due catastroph event cattl diseas forc majeur flood gale cf fix capit good simultan profession privat purpos motor vehicl record accord type partli gfcf partli final consumpt chang stock definit stock chang stock stock compris good form part fix capit held produc unit moment distinct made type stock input stock output stock input stock made raw materi suppli date intermedi input product process consumpt product calcul offset purchas form acquisit chang stock refer period cf output stock repres stock finish product work progress produc account calcul output output stock compris finish product industri good produc intent process send econom purpos case agricultur includ crop product oliv oil grape livestock product agricultur good produc insepar secondari activ work progress output finish eaa includ wine livestock slaughter chicken poultri includ breed poultri anim regard fix capit note grow crop cf regard work progress stock annual econom account record grow crop work progress justifi european agricultur fact larg major crop product cycl shorter account period felt record time harvest suffici consist product cost maintain analysi incom activ cf harvest soil prepar sow oper carri account period account period cost occur show account loss harvest period account profit account method accept condit remain year approxim balanc establish expenditur offset period profit sale previou harvest event substanti chang product case poor harvest compens occur circumst record output work progress note servic enter stock includ purchas good stock esa stock measur deduct stock entri stock withdraw recurr loss good stock time record valuat stock stock entri valu date entri stock withdraw valu price prevail withdrawn stock time record valuat stock entri withdraw consist transact product output intermedi consumpt basic price price valu stock entri withdraw recurr loss finish product work progress entri work progress price estim appli fraction total product cost incur end period basic price similar finish product altern entri work progress estim product cost mark expect oper surplu estim mix incom cf esa method recommend esa record stock entri withdraw perpetu inventori method solut gener applic view difficulti obtain inform entri withdraw attempt line perpetu inventori method esa recommend quot quantit quot method consist measur stock differ volum stock open close account period valu averag price forc period concern method applic price remain stabl period consider price quantiti stock increas declin constant rate account period quot quantit method quot appli crop product fluctuat price quantiti result product process structur suppli demand problem specif agricultur recognis esa cf consid chang stock defin compon chang stock start end account period fact basic account equat connect open close figur stock asset gt tabl gt nomin hold gain loss volum includ measur output account asset revalu account volum asset account main difficulti valu chang stock eaa concern crop product product fact season product entri stock occur harvest withdraw spread month harvest continu account year price subject substanti fluctuat period period chang stock livestock anim product valu stock livestock import anim rear birth countri import young rear fatten countri import anim hold continu rear nation territori anim quot nationalis quot assimil domest product evalu herd end refer period distinct drawn quot stock quot herd quot fix asset quot herd cf basic price categori anim consid sum product cost life averag anim livestock class includ refer year mark estim oper surplu estim mix incom cf anim origin import period nation territori purchas price time import regard repres sum product cost date gener regular price anim evalu chang livestock stock simpl approxim method exclud nomin hold gain net loss categori anim chang popul end start account year multipli averag price observ refer period chang stock season product season product cf product quantit method constitut good approxim perpetu inventori view irregular chang price quantiti applic quantit method lead inclus nomin hold gain loss measur chang stock solut consist measur chang stock shorter period refer period quarter subperiod price quantiti trend type method difficult appli lack basic data method evalu stock season product examin trend price stock good price good chang storag reason sna physic qualiti improv deterior time season factor influenc suppli demand result regular predict price year physic qualiti chang factor gener inflat gener factor lead chang price physic econom characterist chang time differ price product put stock price withdrawn case reflect addit output produc storag sna product withdrawn storag month harvest econom term store type increas product count nomin hold gain sna basi compon chang stock factor determin price product held stock view difficulti fulli exclud record hold gain loss valuat season output method recommend differ interpret storag activ time record chang good result stai stock method constitut refer method appli valu output stock season agricultur product method specif case product price difficult predict refer method consist determin chang stock differ output year sale year found assumpt stock left end market year end half calendar year involv directli evalu total output harvest year weight averag price market year deduct sale made calendar year year harvest price applic time sale refer method treat storag activ factor rais price good storag make distinct storag activ effect product price increas result stai storag quot anticip quot alloc output year year harvest sale spread calendar year anticip price trend uncertainti result fairli regular predict cf applic method make minimis inclus hold gain loss measur output ensur consist calcul output quantiti avoid record output basi work progress requir data level stock start end calendar year price facilit elabor account constant price method recommend specif case product price difficult predict fruit veget potato oliv oil storag agricultur hold reach econom signific level method strict refer method exclud hold gain loss measur output consid storag activ extens product process time inclus increas price store good delai alloc year storag place method season output calcul directli sum sale stock stock estim valu stock end start account period basi current price note method differ measur chang stock valuat sale valu basic price applic withdraw stock stock wine grape produc hold wine product gener stock year ag matur storag period qualiti storag activ hold regard extens wine product process wine leav storag wine enter store wine treat work progress increas determin regard increas output measur continu time chang wine result factor chang qualiti structur suppli demand rel price young ag wine gener increas price whilst chang wine due factor includ measur output increas price wine due gener increas wine price reflect output treat hold gain record revalu account record increas wine output ag process larg amount data structur wine stock base product year qualiti product area develop respect price data gener member state practic method develop increas wine due ag calcul approxim eaa strict conceptu point view method nonetheless accept current situat avail data choic member state depend structur wine grow industri statist system anticip increas wine ag method stock entri wine ag produc sell price wine ag observ half year expect increas anticip output year harvest increas partial wine valu real sell price price wine type older differ real sell price evalu stock entri count output interpret hold gain nb differ includ effect inflat make distinct depend harvest year stock sold wine assum qualiti wine market term ag wine delai take account wine ag method stock entri price quot unag quot wine time harvest record addit wine work progress increas price due ag irrespect effect gener chang price wine ag wine sold sale valu averag price year increas harvest year year sale record output year sale distribut time method requir data structur wine stock assum distribut stock stock withdraw harvest year provid accur idea sale stock vintag practic method increas wine ag distribut time record advanc delai disadvantag regard minor case assum stabil time product quot ag quot wine method appear prefer averag ag period short record livestock quot gfcf quot quot stock quot mention number livestock agricultur statist purpos enter gfcf stock depend type anim definit gfcf livestock concern anim fix asset repeatedli continu product process rear output regularli provid includ breed livestock dairi livestock draught anim sheep anim rear wool contrast anim serv stock anim produc current previou period order sold product purpos date includ anim rear meat anim slaughter poultri record anim import anim identifi fix asset time import anim identifi fix asset record exclus acquisit gfcf cf anim bought agricultur industri record gfcf agricultur saddl hors privat anim acquir purpos anim identifi stock contrast time import anim identifi stock anim slaughter import consid entri stock work progress deduct sale neg sale calcul output cf treatment adopt difficult basi sourc data draw pertin distinct categori anim import anim anim class fix asset stock except import anim slaughter deduct sale output calcul time transfer herd product livestock fix asset record account produc fix capit good refer period transfer take place anim produc rear countri transfer herd product livestock cf note anim import slaughter enter import nation abattoir record eaa restrict depict output nation agricultur record livestock trade agricultur unit anim class fix asset trade anim record gfcf acquisit dispos fix asset servic transfer ownership record purchas price sale purchas occur account period flow offset servic transfer ownership record gfcf cf anim class stock sale purchas record occur account period servic trade includ purchas price deduct output total trade occur account period cf special treatment livestock trade agricultur unit import intermedi consumpt quot livestock anim product quot agricultur anim rear race hors saddl hors dog cat cage bird zoo circu anim bull bullfight includ activ defin agricultur industri breed meat product recreat sport event cf anim servic activ includ agricultur industri activ perform agricultur unit insepar secondari activ rear agricultur anim unit agricultur activ repres sole leisur activ consid part eaa cf anim sold household case subsequ oper involv anim concern eaa branch guard dog circu anim race hors form part format fix capit purchas branch iii distribut transact flow definit distribut transact transact distribut ad gener product workforc capit gener govern involv redistribut incom wealth esa distinguish current transfer capit transfer repres redistribut save wealth incom eaa account industri distribut transact chapter import record primari incom distribut account gener incom account entrepreneuri incom account cf eaa sequenc account case gener incom account distribut transact relat tax product subsidi product compens employe entrepreneuri incom account correspond type properti incom land rent interest properti incom attribut insur polici holder account record distribut transact aid invest capit transfer capit account includ distribut transact relat properti incom dividend incom distribut corpor current tax incom wealth record transact statist feasibl meaning group institut unit sector subsector account cf gener rule refer period refer period eaa calendar year unit valu express million unit nation currenc time record distribut transact explain esa record distribut transact accrual basi time econom amount due claim creat transform cancel ceas exist moment payment made record principl base right oblig appli flow irrespect monetari flow occur unit singl unit except justifi practic reason time record type distribut transact compens employe gross wage salari actual social contribut account employ record period work perform premium except payment record time due cf esa tax subsidi product tax product record time activ transact event give rise fiscal oblig place cf esa similarli subsidi product record time transact event product sale import relat take place cf esa properti incom interest record account period due irrespect paid cf esa continu amount capit question rent record period due cf esa capit transfer capit transfer invest grant transfer record time payment due case transfer kind ownership asset transfer debt cancel cf esa gener remark ad ad balanc item product account differ output intermedi consumpt irrespect output concept intermedi consumpt kei item measur product economi industri account gross basi gross ad net basi net ad deduct consumpt fix capit net ad resourc gener incom account line method valu output basic price intermedi consumpt purchas price net ad measur basic price deduct tax product ad basic price ad subsidi product ad factor cost obtain net ad factor cost constitut incom factor product compens employe cf esa compens employe defin total remuner cash kind payabl employ employe return work account period cf esa includ gross wage salari cash kind employ social contribut actual imput gross wage salari cash compris compon direct basic wage salari payabl regular interv enhanc rate overtim night weekend work work arduou natur cost live accommod allow wage benefit christma end year holidai product bonus allow higher grade allow transport work compens dai work paid holidai commiss tip attend fee allow occasion payment link compani result part profit share scheme payment made employ contribut asset format employe payment employe leav enterpris payment made collect agreement hous allow payabl cash employ employe stress data enter gross wage salari includ wage salari tax higher rate tax employe social secur contribut case net wage salari paid employ employe increas item gross wage salari kind compris good servic made employ employe free charg reduc price employe famili satisfi necessarili figur product process benefit repres good provid free charg differ payment employe provid reduc price item consider signific eaa includ compon agricultur product made employe free charg reduc price remuner accommod servic produc account provid employe free charg reduc price good servic purchas employ provid purchas fulfil definit wage kind constitut intermedi consumpt transport employe place work home part wage kind journei place employ time categori includ purchas accommod servic children crèche cf esa wage salari kind valu basic price purchas price depend item produc unit purchas gross wage salari contrast includ expenditur employ benefit incur interest enterpris item question inter alia allow reimburs expenditur travel separ remov incur employe duti entertain expens incur employe behalf enterpris expenditur provid amen place work sport recreat facil similarli cash payment employ employe purchas tool special cloth includ amount employe contractu oblig devot purpos part gross wage salari includ head item record intermedi consumpt employ cf esa employ social contribut includ social contribut paid employ ensur employe cover social welfar provis employe social contribut deduct sourc gross wage salari cf contribut actual imput actual social contribut repres payment made employ includ statutori contractu voluntari contribut insur risk social hardship social contribut paid insur social secur administr privat insur paid directli insur treat compon compens employe deem receiv contribut pai insur enterpris imput social contribut repres counterpart unfund social benefit paid directli employ employe employe involv insur enterpris autonom pension fund cf esa contribut record period work perform counterpart compulsori social benefit benefit provid counterpart voluntari social benefit stress eaa product unit individu enterpris compens employe includ remuner work carri hold holder salari member famili person share mix incom balanc gener incom account individu enterpris product unit part corpor cf remuner record compens employe tax product import cf esa tax product import compulsori unrequit payment cash kind levi gener govern institut european union respect product import good servic employ labour ownership land build asset product tax payabl profit made cf esa tax product divid tax product vat type tax tax duti import vat tax product vat import tax tax product tax product tax product tax payabl unit produc trade good servic equival monetari amount determin unit good servic calcul ad valorem fix percentag unit price good servic cf esa vat type tax tax good servic collect stage enterpris ultim charg full final purchas includ vat deduct tax appli rule similar govern vat tax duti import exclud vat compris compulsori payment levi gener govern institut european union import good exclud vat order admit free circul econom territori servic provid resid unit resid unit includ import duti tax levi import agricultur product monetari compensatori amount levi import excis duti cf esa payabl import pass holder purchas product part purchas price good servic case mean product import directli agricultur produc unit import duti deduct vat monetari compensatori amount receipt payment purchas price eaa purpos tax product vat import tax consist tax good servic produc resid enterpris payabl result product export sale transfer leas deliveri good servic result final consumpt capit format cf esa case agricultur tax question tax sugar beet penalti exceed milk quota respons levi appli milk cereal output record basic price tax product record product account cf gener incom account record activ transact event give rise payment place eaa record item net deduct vat turnov tax record deduct vat vat record account special case compens vat includ quot tax product quot cf tax product vat affect product agricultur intermedi consumpt includ purchas price intermedi consumpt product account cf case includ tax sugar alcohol wine make levi eu member state tax constitut tax product agri food industri ad intermedi consumpt agricultur industri treatment vat descript esa refer standard vat system enterpris allow deduct amount vat due sale amount tax paid purchas intermedi input capit good addit standard vat regul special regul agricultur vat flat rate system differ form eu member state flat rate system eu member state group main type compens vat paid purchas price case farmer subject flat rate system sell product price increas vat flat rate percentag pai invoic vat financi author vat invoic retain calcul compens vat paid purchas refund system farmer sell product exclus vat applic financi author receiv refund calcul flat rate percentag appli sale compens vat paid purchas definit concept standard vat system appli flat rate system vat invoic produc vat produc calcul rate appli product sold charg invoic domest purchas vat invoic produc intermedi consumpt vat calcul rate appli product bought produc paid intermedi input call deduct vat intermedi consumpt vat invoic produc purchas fix capit good call deduct vat purchas capit good vat payabl produc current transact differ vat invoic produc vat invoic produc intermedi consumpt purchas total vat paid produc differ vat invoic produc total vat invoic produc intermedi consumpt purchas purchas capit good provis esa lai singl method record vat quot net quot system output input price record exclus deduct vat tax law vat treat quot transitori item quot produc deduct vat produc pai purchas repres true cost compon calcul regard advanc instal vat calcul turnov leav differ pai tax offic gener final consum pai vat levi product produc produc intermedi consumpt good requir act effect agent tax offic convers produc deduct reclaim tax paid purchas deduct vat vat case regard cost compon oper net record method farmer subject standard system account difficulti vat invoic product sold dispos eaa output price evalu final output deduct vat paid purchas item intermedi consumpt fix capit good exclud relev price calcul expenditur eaa farmer subject flat rate system account problem cf obviou compens allow individu farmer rare equal vat paid purchas case flat rate system method record vat ident standard system exclus vat individu item final output exclus deduct vat individu item intermedi consumpt gfcf differ flat rate compens grant farmer subject flat rate system vat deduct subject standard vat system repres compens compens enter separ eaa method record compens vat flat rate system compens vat purchas record quot subsidi product quot compens vat purchas record quot tax product quot quot vat purchas quot vat farmer subject flat rate system deduct subject standard vat system record method offer advantag conduc uniform treatment agricultur output intermedi consumpt gfcf irrespect vat system farmer subject make symmetr treatment compens vat compar gross ad basic price enabl gross ad basic price calcul vat system adopt favour harmonis compar eaa member state cf tax product tax product compris tax enterpris incur result engag product independ quantiti good servic produc sold cf esa payabl land fix capit good labour emploi tax product tax record gener incom account industri account branch sector pai payment criterion tax record gener incom account agricultur compulsori paid direct agricultur industri paid gener govern institut european union definit tax product ow dispar histor develop public financ eu member state wide rang tax product eu agricultur fairli import type tax product properti tax motor vehicl tax agricultur import tax product properti tax tax land build product purpos irrespect agricultur unit hire tax product fix capit good motor vehicl machin equip irrespect agricultur unit hire wage bill tax paid employ tax pollut result product activ tax licenc permit engag commerci profession activ condit licenc permit grant automat amount due paid regulatori function attach payment check applic compet qualif treat purchas servic gener govern record intermedi consumpt complet proport cost provid servic question cf water rate paid flat rate tax proport quantiti water consum compens vat result applic flat rate vat system cf line accrual principl tax product record time fiscal oblig incur case compens vat time purchas good servic intermedi consumpt gfcf rise time reimburs tax product includ statutori payment made direct agricultur industri recipi gener govern institut european union payment regard purchas market servic recipi transfer includ intermedi consumpt agricultur fine penalti cost impos connect collect recoveri record tax relat distinguish cf esa compulsori tax rais gener govern institut european union born agricultur settl client branch payment account intermedi consumpt user branch tax levi profit wealth equalis tax incom tax corpor tax wealth tax includ current tax incom asset secondari distribut incom account tax inherit gift special wealth tax includ capit tax capit account water rate amount link directli indirectli quantiti water consum subsidi cf esa subsidi current unrequit payment gener govern institut european union make resid produc object influenc level product price remuner factor product market produc receiv subsidi product payment depend gener regul applic market market produc convent subsidi product record market output cf esa subsidi classifi subsidi product import subsidi subsidi product subsidi product subsidi product subsidi product subsidi payabl unit good servic produc import subsidi specif amount monei unit good servic calcul ad valorem percentag price unit subsidi calcul differ target price market price paid buyer subsidi product payabl good produc sold import convent subsidi product pertain market output output final cf esa import subsidi consist subsidi good servic payabl good cross frontier econom territori servic deliv resid institut unit includ loss incur matter deliber govern polici govern trade organis function purchas product resid resel lower price resid cf esa subsidi product account basic price cf time valuat output industri gener incom account subsidi product relat acquisit import intermedi consumpt product fix capit good lead reduct purchas price good account purchas price valuat intermedi consumpt gfcf cf correspondingli lead reduct cost product good method valuat output basic price requir fundament distinct subsidi product subsidi product line definit subsidi agricultur product includ grant indic budget item gener budget european union subsidi agricultur product paid agricultur produc grant introduc reform common agricultur polici grant question compensatori aid arabl crop cereal protein crop oilse premium cattl suckler cow special premium classif base consider concept subsidi product enlarg esa includ subsidi form quot defici payment quot compensatori payment arabl crop similar applic form defici payment amount payment strictli link quantiti produc macroeconom level work econom effect cap reform grant part polici aim product combin market support direct aid accompani measur curb product polici maintain degre quot decoupl quot level grant agricultur product level mean agricultur product breakdown type support aid form export subsidi intervent aid direct aid chang price base part premium cattl adopt cap reform form compensatori aid declin cattl intervent price classifi subsidi product line compensatori payment arabl crop complic treatment premium prior cap reform agre divid order provid degre consist compensatori payment arabl crop grant oliv oil product grant product textil crop fibr flax hemp grant silkworm product grant banana product part relat compensatori aid grant dri grape product grant seed product grant hop product premium ew goat subsidi form defici payment holder case gener govern pai produc agricultur product differ averag market price guarante price agricultur product subsidi agricultur product paid econom oper refund export cereal fresh fruit veget grant product oleagin product protein product flax grant potato starch product grant dri fodder product grant cotton product grant must premium tobacco product abovement subsidi constitut subsidi agricultur product grant paid agricultur produc group ad market price receiv produc obtain basic price subsidi agricultur product paid econom oper agricultur produc group enter eaa agricultur product concern constitut intermedi consumpt agri food industri amount aid deduct intermedi consumpt agri food industri subsidi product record time transact event give rise product sale import place preserv consist account measur output basic price compensatori aid arabl crop record time harvest special premium cattl suckler cow premium ew record time anim date grant applic subsidi product subsidi product consist subsidi subsidi product resid produc unit benefit consequ engag product market output market produc receiv subsidi product payment gener govern depend gener regul applic market market produc cf esa esa refer subsidi product cf esa subsidi payrol workforc subsidi reduc pollut grant interest relief compens vat payment relat assumpt product cost support method product output valu basic price subsidi product record gener incom account neg type beneficiari beneficiari subsidi produc market good servic good servic final market good servic good servic releas intend releas market includ product sold barter payment kind store prior put date product final involv product preserv purpos final consumpt gfcf unit market produc benefit subsidi product payabl gener regul applic market market produc alik product market servic includ commerci storag servic subsidi grant trade market regul agenc function bui store resel agricultur product cf market regul agenc purpos subsidi product subsidi product esa grant case impact sell price adequ remuner factor product necessarili main purpos subsidi financi aid grant agricultur product order safeguard cultur natur heritag promot tourism region protect soil eros regul natur water balanc influenc climat payment criterion except interest rate subsidi special type subsidi subsidi product attribut gener incom account product branch sector paid result method attribut subsidi eaa account grant made agricultur direct aid agricultur product unit benefit subsidi mean esa paid downstream product branch market regul agenc case agricultur import type subsidi link product wage payrol subsidi grant interest relief cf esa made resid produc unit intend encourag capit format effect current transfer design reduc produc oper cost treat account subsidi produc benefit differ interest practic paid directli govern credit institut make loan derog payment criterion compens vat result applic flat rate system cf assumpt social secur contribut real estat tax assumpt cost privat storag aid wine grape storag tabl wine stock own agricultur unit subsidi product grant land set compulsori set link acreag base grant introduc part cap reform year set financi compens withdraw fresh market fruit veget payment made group market produc treat subsidi agricultur direct compens loss product cattl premium season adjust quot deseasonalis quot process male calv extensif grant agricultur product favour mountain area grant intend influenc method product extensif techniqu design reduc pollut amount paid holder compens recurr loss good inventori crop livestock product consid work progress plantat growth period cf contrast compensatori transfer loss good inventori plantat factor product record capit transfer capit account appli accrual principl record subsidi product delic matter difficult draw gener rule principl appli consist flexibl pragmat larg number subsidi agricultur link product factor product acreag herd subsidi record time product factor product acquir case land livestock case subsidi directli link product factor product difficult determin time transact rise distinguish time subsidi paid case subsidi record receiv special treatment recommend compensatori payment arabl land set time area set state withdraw product fruit veget time physic withdraw crop year calendar year order ensur consist estim output withdraw crop year record subsidi neg gener incom account grant cattl product extensif premium moment anim acquir holder date grant applic assumpt cost includ interest relief time expenditur interest due compens recurr loss affect output crop livestock plantat growth period cf moment output record eaa exact amount compens certainti subsidi directli product factor product direct incom support aid favour area recommend criterion depend time payment continu difficult determin applic compens file amount question accur eaa treat subsidi current transfer subsidi mean eaa paid agricultur product unit transfer subsidi paid market regul agenc amount paid affect sell price agricultur product constitut stimulu agricultur record payment criterion head devot branch product receiv current transfer agricultur produc unit market regul agenc record compon output product respect transfer paid market regul agenc involv purchas sale storag good agenc involv pai subsidi current transfer produc unit record subsidi cf except transfer profession bodi agricultur product unit transfer constitut subsidi profession bodi gener govern current transfer gener govern household capac consum treat social benefit miscellan current transfer includ public grant structur chang financi aid vocat retrain holder capit transfer current transfer involv acquisit dispos asset asset parti transact made cash kind result commensur chang financi financi asset shown balanc sheet parti transact cf esa capit transfer cover capit tax invest grant capit transfer cf esa record capit account sector industri liabil net type aid agricultur capit transfer import grant convert orchard vineyard subject replant oblig constitut capit transfer grant restructur orchard vineyard subject replant oblig invest grant grant cessat reduct milk product record capit transfer explicit implicit impact quota transfer gener govern agricultur corpor quasi corpor intend cover loss accumul financi year except loss due factor enterpris control transfer classifi capit transfer compens paid gener govern rest world abroad institut european union owner fix capit good engag product agricultur product result except catastroph loss destruct damag good caus act war polit event natur disast cf payment classifi capit transfer cf cancel debt produc agricultur product contract gener govern advanc gener govern produc enterpris accumul oper loss financi year esa state transact classifi capit transfer abat lower tax product incom wealth explicitli state esa eaa tax levi account share particip interest held gener govern capit agricultur corpor quasi corpor record share particip interest market regul agenc market regul agenc concern exclus purchas sale storag good assign breakdown economi industri trade activ deem convent output financi market servic sector financi corpor quasi corpor enterpris market regul agenc consid institut unit mean esa sector larger unit belong concern exclus payment subsidi assign breakdown economi industri branch market output gener govern govern institut european union pai subsidi esa rule sector sector gener govern cf preced indent concern purchas sale storag good payment subsidi assign breakdown economi industri branch trade unit product local kau type bui sell store good branch market output gener govern product unit sector sector gener govern gener govern pai subsidi assign sector subsidi paid market regul agenc longer constitut subsidi mean esa consequ strict applic payment criterion subsidi mean esa eaa record branch sector subsidi paid market regul agenc assign sector gener govern subsidi paid agenc connect market regul process purchas storag resal quot quot quot resourc quot sector gener govern subsidi subsidi product made gener govern gener govern agenc properti incom cf esa definit properti incom incom receiv owner financi asset tangibl produc asset return provid fund put tangibl produc asset dispos institut unit esa esa classifi properti incom interest distribut incom corpor dividend withdraw incom quasi corpor reinvest earn direct foreign invest properti incom attribut insur polici holder rent land subsoil asset eaa concern properti incom account entrepreneuri incom account cf sequenc account account record resourc side incom receiv unit result direct particip product process oper surplu mix incom receiv properti incom receiv record side payabl properti incom link agricultur activ insepar agricultur secondari activ gener speak entrepreneuri incom account calcul institut sector calcul industri properti incom attribut local kau type properti incom relev eaa interest rent properti incom attribut insur polici holder interest interest charg payabl capit loan includ payment made interv fix advanc percentag fix loan eaa interest counterpart loan grant meet agricultur hold view acquir land build machin vehicl equip context insepar agricultur secondari activ interest includ payment relat leas fix capit good agricultur possibl includ land rent part treat imput loan grant lessor lesse paid lesse includ payment interest capit part record financi account note notion interest fix equiti capit agricultur hold record head appear compon incom agricultur enterpris cf similarli amount record interest payabl includ interest rate subsidi agricultur interest receiv connect agricultur activ unit belong corpor agricultur enterpris record interest receiv individu enterpris exclud measur entrepreneuri incom agricultur industri felt major interest bear asset link agricultur activ unit difficult distinguish famili asset asset product interest record line accrual principl accru interest interest paid esa breakdown indirectli measur financi intermedi servic user sector user industri actual payment receipt interest financi intermediari adjust elimin margin repres implicit charg servic render estim cost subtract interest paid borrow financi intermediari ad interest receiv depositor cost regard remuner servic render financi intermediari client interest payment cf esa appendix rent land underground deposit rent correspond payment made owner produc tangibl asset land underground deposit return make asset unit eaa item correspond rent paid land holder landown owner pai charg directli link agricultur activ properti tax cost maintain land rent record reduc charg account tax product case properti tax intermedi consumpt case land mainten rent land includ rental build dwell situat rental treat payment market servic provid owner tenant build dwell record account intermedi consumpt servic final consumpt expenditur household account depend type tenant unit object basi split payment rent land rental build situat amount record rent land rule adapt version esa recommend cf esa rent land record head land rent year rent includ rental dwell contain build remuner market servic compon privat consumpt occup pai rent net residu incom rent paid profession residenti build cf depreci build current mainten expenditur build cf properti tax cf expens relat build insur cf case land build owner account notion rent rent produc intang asset patent asset product right milk quota record intermedi consumpt cf properti incom attribut insur polici holder cover eaa properti incom attribut insur polici holder correspond total primari incom receiv invest insur technic reserv pension fund cf esa technic reserv treat asset belong insur esa calcul entrepreneuri incom includ resourc incom receiv invest insur technic reserv incom attribut insur properti incom attribut insur polici holder treat paid back insur enterpris form addit premium practic incom retain cf esa properti incom attribut insur polici holder cover eaa fact order meaning measur incom agricultur activ includ flow relat life insur servic incom attribut insur polici holder net premium claim case incom measur appear descript transact redistribut insur polici holder insur enterpris period link life insur account servic acquir insur enterpris cf case incom measur appear descript transact redistribut eaa opt solut capit transfer cf esa capit transfer record eaa receiv capit transfer invest grant capit transfer distribut transact record capit account cf invest grant invest grant capit transfer cash kind effect gener govern rest world resid resid institut unit aim financ part full cost acquir fix capit good cf esa invest grant rest world compris grant directli institut european union european agricultur guidanc guarante fund eaggf guidanc section interest subsidi includ invest grant cf intend facilit invest transact rememb grant contribut financ debt retir payment interest capit separ compon grant record entireti invest grant import type grant made eaggf guidanc section invest grant agricultur grant restructur orchard vineyard subject replant oblig cf reimburs account gener govern loan contract product unit financ invest start grant young farmer financ acquisit asset invest grant record payment due cf esa capit transfer capit transfer cover transfer invest grant capit tax redistribut incom redistribut save wealth sector subsector economi rest world esa capit transfer differ invest grant aspect gener govern pai invest grant institut unit pai capit transfer invest grant limit payment acquisit fix asset capit transfer link form transfer save asset unit capit transfer form compens gener govern rest world owner capit good destroi act war natur disast flood includ transfer gener govern cover loss accumul financi year except loss control enterpris cf esa case agricultur capit transfer includ grant perman abandon orchard vineyard grant cessat reduct milk product affect explicitli implicitli quota compens except catastroph loss fix capit good product agricultur good anim equip cf start grant young farmer purpos financ acquisit asset grant compens reduct asset reduc debt capit transfer cash record payment due case transfer kind ownership asset transfer debt cancel creditor consumpt fix capit cf esa forese wear tear obsolesc fix capit good account period repres charg implicit long item replac acquisit wear tear obsolesc measur fix capit consumpt inclus quot quot product account expenditur fix capit format distribut entir period econom life mean product year consumpt fix capit repres amount fix capit product process account period result normal wear tear forese obsolesc hand mean product econom life year wear tear record intermedi consumpt fix capit good product subject consumpt fix capit flexibl requir specif case cf includ tangibl intang fix asset major improv produc asset cost transfer ownership consumpt fix capit calcul stock work progress produc asset land underground deposit patent asset consumpt fix capit compon chang asset gfcf volum nomin hold gain net loss cf consumpt fix capit includ volum asset due gfcf except loss due disast earthquak war drought epidem unforese obsolesc differ provis made consumpt fix capit normal wear tear actual loss accident event caus depreci greater account basi anticip consumpt fix capit classif fix asset econom case farm land build convert privat econom consumpt fix capit distinguish depreci calcul fiscal purpos appear compani account evalu basi stock fix capit good averag probabl econom life categori good question inform stock fix capit good recommend calcul perpetu inventori method acquisit price refer period evalu replac asset refer year basi histor valu replac ascertain price holder pai refer period replac fix capit good resembl close proce manner order calcul net domest product correctli consumpt fix capit calcul linear depreci method attribut fix capit good question evenli period rate depreci defin formula quot quot repres probabl econom life categori year quot quot vari countri time rate depreci case geometr view current replac price fix rate consumpt fix capit consumpt fix capit vari year year purchas price remain unchang entir normal econom life asset consumpt fix capit form cost transfer ownership produc tangibl intang asset calcul basi averag econom life convention put year consumpt fix capit anim correspond anticip declin product anim product purpos milk wool reflect current futur incom obtain form anim futur incom product anim declin time anim object consumpt fix capit practic difficulti calcul consumpt fix capit type asset felt consumpt fix capit calcul product anim decis exclud anim calcul base consider depreci term product econom link ag direct regular continu function implicitli case depreci withdraw anim product herd function econom environ price obtain slaughter anim price anim feedingstuff consider hindranc calcul consumpt fix capit livestock make calcul complic term adequ definit averag life rate consumpt fix capit difficult ensur consist forecast actual averag depreci anim treatment ensur compat eaa esa cf esa microeconom account farm account data network obviat distinguish livestock charact fix capit good livestock charact stock iv agricultur labour input agricultur employ cover person employe emploi provid salari salari labour input resid unit perform characterist activ agricultur insepar agricultur secondari activ agricultur industri eaa person retir ag continu work hold includ agricultur employ person reach school leav ag includ employe defin person agreement work resid institut unit agricultur unit receiv remuner record compens employe cf section chapter iii labour input provid employe refer salari labour input convent labour famili worker classifi salari labour input agricultur unit organis convent compani cf labour input perform classifi salari labour input emploi person defin person sole owner joint owner unincorpor enterpris work labour input provid emploi person refer salari labour input member holder famili receiv compens predefin calcul actual work classifi emploi case specif compani cf section chapter labour input worker treat manner unincorpor enterpris sole proprietorship director sharehold share mix incom unit salari labour input whilst employe receiv remuner salari labour input total hour work repres aggreg number hour work employe emploi resid agricultur unit account period descript total hour work includ exclud found esa total hour work cover work privat household holder manag annual work unit awu defin full time equival employ number full time equival job total hour work divid averag annual number hour work full time job econom territori person repres awu constraint hold work agricultur industri number hour defin full time agricultur labour input person work full time agricultur hold calcul quotient number hour work week year number hour work week year full time job number hour work full time job necessarili categori labour number hour compris full time job emploi person greater employe case maximum number hour work laid contract number hour work person adjust coeffici ag gender equal appli quot full time quot determin number hour work evalu amount qualiti produc reason prefer altern sourc awu repres full time work agricultur base current definit commun survei structur agricultur hold minimum hour requir nation provis govern contract employ number annual hour hour minimum figur work dai hour dai agricultur incom indic princip object eaa measur agricultur incom definit incom balanc item incom defin maximum amount beneficiari consum period reduc volum asset defin total consumpt chang asset held period thing equal incom repres consum distinct made esa current account capit account enabl maximum potenti consumpt studi measur consumpt save current account chang asset capit account sequenc account cf agricultur industri make calcul balanc item incom aggreg agricultur industri net ad net oper surplu net mix incom net entrepreneuri incom relationship item set gt tabl gt net ad industri measur creat agricultur lkau consumpt fix capit output valu basic price intermedi consumpt valu purchas price net ad subsidi product tax product net ad factor cost defin net ad basic price tax product subsidi product measur remuner factor product land capit labour term quot factor incom quot repres gener unit engag product activ net oper surplu measur yield land capit salari labour balanc gener incom account distribut incom factor product gener govern sector net ad net oper surplu calcul industri net entrepreneuri incom obtain ad interest receiv agricultur unit organis compani net oper surplu deduct rent farm land rent interest payment measur compens salari labour remuner land belong unit yield aris capit similar corpor account concept current profit distribut tax incom net entrepreneuri incom calcul industri gener evalu agricultur industri determin part interest rent link exclus agricultur activ secondari agricultur activ case sole proprietorship entrepreneuri incom repres hand compens work perform agricultur holder work salari famili member hand incom remain enterpris separ compon term quot holder quot natur refer person run sole proprietorship industri mix incom industri agricultur industri compris product unit belong type institut unit compani sole proprietorship differ entrepreneuri incom gener sole proprietorship gener unit organis compani case repres quot straight quot entrepreneuri incom exclud labour incom compens work regard compens paid labour relat administr sharehold compani born mind incom aggreg obtain balanc item sequenc account industri indic total incom dispos incom household emploi agricultur addit pure agricultur incom incom sourc agricultur activ remuner social benefit incom properti word agricultur incom regard farmer incom measur incom relat incom gener agricultur activ insepar agricultur secondari activ account period case revenu receiv date constitut incom effect receiv account period treatment incom unit organis corpor basi sole proprietorship famili hold common form agricultur unit european union agricultur product unit organis corpor basi form convent compani organis set similar compani exist sector economi compani specif characterist case farmer tax reason creat specif separ compani commerci part econom activ group farmer form associ aim pool land labour framework type cooper net entrepreneuri incom agricultur industri made compon quot mix quot entrepreneuri incom sole proprietorship unincorpor enterpris quot straight quot pure entrepreneuri incom quot convent quot compani quot mix quot entrepreneuri incom compani specif agricultur industri compon set chart quot straight quot entrepreneuri incom exclud compens employe rent paid prior distribut profit compani specif agricultur difficult separ remuner sharehold land labour input profit distribut recommend yardstick measur agricultur entrepreneuri incom refer quot mix quot incom type agricultur unit includ compens sharehold employe work rent remuner rent deduct calcul entrepreneuri incom case specif compani calcul entrepreneuri incom assimil group sole proprietorship hand case quot convent quot compani distinct remuner profit distribut made gt pic file quot en tif quot gt definit agricultur incom indic agricultur incom indic indic index real incom factor agricultur awu yardstick correspond real net ad factor cost agricultur total awu indic index real net agricultur entrepreneuri incom salari awu indic present net entrepreneuri incom time salari awu convert form index member state inform trend incom level countri agricultur organis form sole proprietorship hand view exist quot convent quot compani gener entrepreneuri incom exclus paid labour indic overestim comparison notion individu incom drawback prevent comparison incom level member state proport quot convent quot compani differ indic net entrepreneuri incom agricultur incom aggreg present absolut form index real term compar time incom agricultur industri member state aggreg incom indic european union indic rate chang european union calcul weight averag nation indic rate chang directli basi eu aggreg obtain convert nation data euro purchas power standard pp case base year chosen year determin share includ countri calcul commun averag year exchang rate calcul aggreg slightli method base year depend calcul repres analysi short term trend year quot quot compar year quot quot long term trend gener year analysi short term trend rate chang nomin real incom indic european union year compar year calcul weight averag rate chang estim member state weight coeffici calcul basi incom aggreg year convert euro exchang rate year coeffici natur specif aggreg method base year appear short term analysi consist individu member state analysi long term trend indic rate chang incom indic european union calcul basi eu aggreg express euro constant exchang rate valu express real term deduct effect averag rise price deflat base method base appear adequ describ analys trend period year deflat incom indic member state indic real term valu incom indic obtain deflat nomin data implicit price index gdp import factor reliabl compar point favour deflat implicit price index gdp gener price indic good product servic economi price index nation final consider deflat unlik gdp price index take effect extern trade equal directli account reflect quickli charg price import energi price movement order safeguard compar statist compil european commiss decid introduc deflat real incom aggreg european union obtain deflat nomin valu current price record member state appli implicit price index gdp member state concern convert euro exchang rate long term analysi year short term trend result ad obtain real valu european union basi aggreg real term indic rate chang european union calcul mean quot eu deflat quot explicitli involv vi valuat eaa constant price price volum measur cf esa chapter purpos econom analysi valu chang distinguish due volum due price esa state price compon includ relat price includ volum compon differ qualiti product physic characterist type retail outlet account volum price good servic exist variat differ qualiti esa defin factor give rise differ qualiti import eaa link physic characterist recognis definit product physic differ impli physic unit tonn ident econom sens tonn grain sold consecut year year grain mill qualiti year half mill qualiti rest sold feed mean averag qualiti grain fallen differ qualiti import eaa shift sale product differ price market domest extern industri sale consum cf esa indic volum price compil data constant price account qualiti recommend work conduct greatest level detail order close homogen elementari product elementari product homogen volum estim basi quantiti statist inform aggreg level longer concern strictli homogen product case esa state prefer deflat current year suitabl price index estim volum level detail index assum elementari index product investig consid homogen call elementari level aggreg eaa elementari level aggreg correspond disaggreg level nomenclatur data transmiss tabl greater level detail desir compil price indic aggreg good servic shown account price quantiti measur construct index price index volum index mean chang flow attribut price chang chang volum combin cf esa systemat breakdown current compon quot price quot quot volum quot restrict flow repres transact good servic element concern valuat transact output intermedi consumpt consumpt fix capit gross ad net ad gfcf chang stock tax subsidi product principl method compil eaa constant price choic index formula esa express prefer fischer indic indic present number disadvantag includ fact addit demand consider quantiti basic data reason esa grant accept method laspeyr type index volum paasch type index price accord recommend esa eaa volum measur laspeyr type indic price measur paasch type indic laspeyr volum index gt refer graphic gt paasch price index gt refer graphic gt elementari product repres price record base year pn repres price record year repres quantiti record base year qn repres quantiti record year repres record base year base year volum measur laspeyr type indic quantiti elementari seri weight base year price measur paasch type indic price elementari seri weight current year price base year base year year price compil weight scheme accur measur volum year recent base year approach guarante weight date avoid problem link weight product longer produc product emerg reason eaa measur volum weight preced year present seri relat refer year year submit present data constant price base year call refer year seri indic refer year take seri volum indic price refer year obtain chain indic calcul price preced year cf esa import chang refer year effect volum respect preced year reason eaa data present relat fix refer year referenc variabl separ aggreg elementari indic homogen elementari product seri base price structur preced year volum price indic depend weight product gt tabl gt seri express relat fix refer year retain volum indic chain indic separ seri base equal gt tabl gt valu constant price express relat refer year gt tabl gt result account longer addit ad valu constant price seri gt tabl gt year refer year referenc seri addit esa addit constant price data publish adjust approach eaa explain user tabl addit calcul ad constant price ad constitut balanc item product account split ad directli price compon volum compon theoret correct method calcul ad constant price carri quot doubl deflat quot cf esa gross ad express price preced year defin differ output measur price preced year intermedi consumpt measur price preced year net ad price preced year defin differ gross ad price preced year consumpt fix capit price preced year ad price fix refer year obtain referenc seri current valu valu price preced year volum output intermedi consumpt set gt tabl gt ad volum term obtain deduct volum intermedi consumpt volum output seri deriv gt tabl gt volum indic price preced year obtain gt tabl gt gross ad year price deriv multipli current volum chain index va price va price breakdown tax subsidi product volum price compon breakdown valuat basic price respect volum price compon presuppos breakdown appli tax subsidi product choic made eaa volum index subsidi tax product ident volum index output produc price case volum index output express produc price basic price solut advantag volum index independ method valuat interpret price volum indic basic price straightforward perfectli homogen basic product volum index ident quantiti index price index reflect chang averag basic price product output produc price year output year volum index output product subsidis subsidi year subsidi year volum price breakdown subsidi carri gt tabl gt volum index subsidi output produc price statist offic european commun european system account esa luxembourg system nation account joint public unit nation intern monetari fund commiss european commun oecd world bank recognis differ analyst fao recommend type unit basic unit describ econom account food agricultur institut unit includ household establish equival local kau refer esa product recommend sna equival local kau refer esa cf fao system econom account food agricultur unit nation rome point esa preemin local kau unit suit analys product process unit homogen product uhp unit analys input output correspond type activ institut unit divid uhp activ ancillari group uhp break economi quot pure quot homogen branch uhp rule directli observ account homogen branch compil basi group uhp esa describ method compil account involv attribut secondari product cost activ branch homogen branch esa note secondari activ consid separ agricultur activ rent build dwell measur output previous base concept quot nation farm quot uniqu notion agricultur hold perform agricultur product nation economi agricultur output sum product leav nation farm decid discard concept nation farm improv econom analysi agricultur account technic coeffici rate ad ii consist product account gener incom account iii comparison technic coeffici rate ad branch member state iv consist esa principl isic rev unit nation intern standard industri classif econom activ chapter quot explanatori note quot eurostat nace rev statist classif econom activ european commun theme seri luxembourg distinct made type unit produc wine food busi group agricultur produc agricultur hold discrep nace definit individu languag german english nace version oper forest tree nurseri part nace forestri log inclus nurseri produc fruit tree vine ornament nurseri tree agricultur branch repres deviat nace reason deviat gener rule special case consider part seed obtain normal output cereal oilse protein crop potato harvest case produc specialis hold reason deviat practic process product hatch egg egg consumpt singl output quot egg quot destin decid product start product process hatch egg destin product poultri treat eaa piglet consid semi finish output pig product secondari product product technic link product product exclus link product group product exclus group ordinari link product product peculiar group equip machin belong cooper unlik pool machin gener properti individu hold cf sna cf time stock record fao system econom account food agricultur unit nation rome output anim calcul ad account produc fix capit good entri dispos asset sale dispos valu trade cost involv transfer ownership trade margin transport cost includ acquisit case trade resid hold sale purchas offset transfer cost treat calcul output quot neg sale quot ident treatment appli agricultur product charact stock gener case product promot case made expenditur employ leas differ simpl hire risk advantag ownership leas transfer de facto de jure lessor lesse user asset esa take account econom situat leas record lessor credit lesse purchas durabl good de facto owner leas regard special form invest financ direct consequ method cost trade quot fix asset quot livestock unit record gfcf acquir case activ fell plantat sell timber forestri activ note cost grub servic invoic grub compani constitut intermedi consumpt servic treatment sale livestock slaughter abattoir farmer includ sale agricultur unit econom slaughter dispos fix asset constitut simplif account procedur record dispos fix asset econom chang quot fix asset quot livestock fact convert stock record flow entitl quot chang volum quot cf enter quot volum asset quot account sold form stock sale constitut withdraw stock dispos asset sale purchas occur account period dispos period sale occur acquisit period purchas occur record includ slaughter final consumpt payment kind trade breed livestock farmer record account case trade carri agent purchas sale occur period cost transfer ownership agent servic trade margin transport cost includ gfcf livestock sna unlik esa consid consumpt fix capit calcul livestock method lead equival result deduct correspond theoret case import product anim record gfcf practic anim import agricultur industri treat stock cf volum gener understood stock good destroi wake except event natur disast current loss includ withdraw stock made breakdown output sale stock similar result obtain record sale half yearli basi calcul output refer year ad sale half year half year categori includ payment made primarili employ interest payment part intermedi consumpt cf agricultur product provid employe output agricultur branch accommod servic treat separ agricultur activ result compens employe form deduct oper surplu agricultur industri insepar agricultur activ record compon product form compens employe correspond wage salari employ continu pai provision basi employe event ill matern accid workplac invalid redund amount concern separ identifi turnov import taxabl item eu member state rais turnov tax form vat rate tax vari member state individu member state gener speak agricultur product subject lower rate tax standard rate percentag rate vari type product channel distribut variat member state vat system oper produc situat vat paid farmer purchas recov compens vat payment repres deduct vat vat paid purchas farmer irrespect system subject deduct vat invoic sale compens ii vat mention paid purchas farmer subject flat rate system fulli compens sell price reimburs import subsidi paid life insur compani enabl compani charg lower gross premium insur polici holder agricultur enterpris take insur cover risk damag hail frost subsidi subsidi product product insur servic record gener incom account polici holder eaa subsidi reduc cost insur servic insur polici holder effect reflect product account lower intermedi consumpt cf insur polici holder grant serv dual purpos financ amortis debt payment interest apport element grant treat invest grant interest receiv correspond quot account receiv quot financi account categori includ transact come account receiv financi asset creat counterpart financi financi transact time differ time transact take place time payment made note rent receiv relev eaa due agricultur industri concept cf esa propos full amount record rent land land thought higher build rent build opposit case includ provis loss fix capit good result accident damag insur provis record net premium paid respect insur fix capit good order account part time season work agricultur employ measur awu chapter iv detail distinct drawn salari salari awu make total awu measur incom correspond measur quot net incom famili agricultur activ quot sole proprietorship preclud possibl circumst compil judg prefer elimin discrep order improv consist data annex ii transmiss programm eaa data output item item includ item basic price compon produc price subsidi product tax product transmit data product account gfcf transmit current constant price valu express million unit nation currenc labour input express awu product account gt tabl gt gener incom account gt tabl gt entrepreneuri incom account gt tabl gt element capit account gt tabl gt agricultur labour input gt tabl gt