ECONOMIC ACCOUNTS FOR AGRICULTURE
NOTES ON METHODOLOGY
Sources and methods of data collection
Economic accounts for agriculture for the Republic of Croatia are calculated on the basis of survey data of the Croatian Bureau of Statistics, and administrative data from the Ministry of Agriculture, Forestry and Fisheries and the Paying Agency for Agriculture, Fisheries and Rural Development.
Methodology for the development of economic accounts for agriculture is based on Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community, Economic accounts for agriculture manual (Eurostat, 2024), Target methodology for agricultural labour input (ALI) statistics (Rev. 1) (Eurostat, 2000), as well as on the following regulations:
- Commission Regulation (EC) No 306/2005 of 24 February 2005 amending Annex I to Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community
- Commission Regulation (EC) No 909/2006 of 20 June 2006 amending Annexes I and II to Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community
- Commission Regulation (EC) No 212/2008 of 7 March 2008 amending Annex I to Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community
- Regulation (EC) No 1137/2008 of the European Parliament and of the Council of 22 October 2008 adapting a number of instruments subject to the procedure laid down in Article 251 of the Treaty to Council Decision 1999/468/EC, with regard to the regulatory procedure with scrutiny – Adaptation to the regulatory procedure with scrutiny – Part One
- Regulation (EU) No 1350/2013 of the European Parliament and of the Council of 11 December 2013 amending certain legislative acts in the field of agricultural and fishery statistics
- Commission Delegated Regulation (EU) 2019/280 of 3 December 2018 amending Regulation (EC) No 138/2004 of the European Parliament and of the Council as regards references to the European system of national and regional accounts in the European Union
- Regulation (EU) 2022/590 of the European Parliament and of the Council of 6 April 2022 amending Regulation (EC) No 138/2004 as regards regional economic accounts for agriculture.
Data have been revised in accordance with the European System of Accounts (ESA 2010). A revision of agricultural subsidies and agricultural labour input expressed in annual work units (AWU) has also been conducted. The recalculation of subsidies has had the greatest impact on the value of the output of agricultural industry and other components of agricultural economic accounts.
The subsidies have been recalculated in accordance with the acquis communautaire and national laws and ordinances (Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community, Commission Regulation (EC) No 306/2005 of 24 February 2005 amending Annex I to Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community, Regulation (EU) No 1307/2013 of the European Parliament and of the Council of 17 December 2013 establishing rules for direct payments to farmers under support schemes within the framework of the common agricultural policy and repealing Council Regulation (EC) No 637/2008 and Council Regulation (EC) No 73/2009, Act on Amendments to the Agriculture Act (NN, Nos. 118/18, 42/20,127/20 –Decision of the Constitutional Court of the Republic of Croatia, 52/21, 152/22 and 152/24), and Ordinance on the Implementation of Direct Payments and IACS Measures of Rural Development (NN, No. 31/05)).
For 2026, the Ordinance on the Implementation of Direct Aid to Agriculture and IACS Measures of Rural Development for 2026 is valid (NN, Nos 147/25 as amended – 49/26 and 78/26).
Agricultural labour input, expressed in annual work units (AWU), has been recalculated on the basis of the Farm Structure Survey (FSS) 2013 carried out by the Croatian Bureau of Statistics and available data from FSS 2016, while for agricultural holdings that were not included in the aforementioned surveys, the estimation method has been used.
The non-additivity of the sum of individual components of the indicators is the result of applying the method of calculation and rounding of the detailed structure of categories and subcategories.
Coverage
Economic accounts for agriculture cover the whole agricultural production (by both private family farms and business entities).
Definitions
Agricultural production equals the sum value of outputs of crops, animals, animal products, agricultural services and the value of inseparable non-agricultural secondary activities. The accounting period is a calendar year.
The agricultural production is valuated at basic prices, which means that all subsidies on products and services are included, and all taxes on products and services are excluded.
Intermediate consumption is the value of inputs used for agricultural production. It is valuated at purchase prices.
Gross value added at basic prices equals the agricultural production at basic prices less intermediate consumption at purchase prices.
Fixed capital consumption is the value of depreciation of fixed capital goods as a result of normal wear and tear in the course of the production process.
Net value added at basic prices equals the gross value added at basic prices less fixed capital consumption.
Compensation of employees is defined as a total remuneration, in cash or in kind, during the period of one year.
Other subsidies on production are payments (other than subsidies on products) mainly intended for the assumption of production costs or support for changes in the method of production.
Factor income equals net value added less taxes on production plus other subsidies on production.
Net operating surplus/mixed income equals the factor income less compensations of employees.
Rents paid correspond to payments made to the owner of the tangible assets in exchange for the transfer of assets for use by another unit. In the economic accounts for agriculture, this item corresponds mainly to land rents that leaseholders pay to landowners.
Interests are made of expenses payable on the loan for capital investments. In economic accounts for agriculture, interest is the counterpart of loans that have been approved for the purposes of agricultural holdings (e.g. for the purchase of land, buildings, machinery, vehicles or other equipment).
Net entrepreneurial income equals the net operating surplus/net mixed income less paid rents and interest plus received interest that refers exclusively to agricultural production.
Agricultural labour input comprises all persons and employees who work as salaried or non-salaried labour force on typical agricultural jobs in agricultural industry. It is measured in annual work units.
Annual work unit (AWU) is a quotient of the total number of working hours done in the agricultural activity during a year and the average number of working hours, which amounts to 1 800 hours per annum for paid work.