Statistical processing

Source data

The Farm Account Statistics aim to be representative of all agricultural holdings and of the various types of farming. The statistics include both individually owned holdings and jointly owned holdings, primarily partnerships. The main sources are accounting data supplied by accounting offices affiliated with DLBR P/S and by independent accounting firms. The Farm Structure Survey conducted by Statistics Denmark provides the basis for defining the survey population. In addition, administrative registers maintained by public authorities are used for FSDN purposes. The sampling plan is optimised according to the Neyman allocation criterion using three target variables. The allocation is based on the observed variation within strata defined by EU farm type and economic size. The three target variables are operating result, debt ratio and sustainability measured by the amount of green subsidies, weighted by 40, 30 and 30 per cent, respectively.

For the national statistics, the sample is stratified into six main groups: conventional full-time farms, conventional part-time farms, organic full-time farms, organic part-time farms, full-time horticultural holdings and part-time horticultural holdings.

Under the EU Regulation, Denmark is required to transmit data for 1,450 holdings to the FSDN. At least 80 per cent of this number must be delivered. For the national statistics, only holdings with at least 10 hectares of cultivated land are eligible for selection.

Frequency of data collection

Yearly.

Data collection

Accounting offices affiliated with DLBR P/S submit data electronically through the Ø90 accounting system, where the accounts are supplemented with the additional information required for the statistics. Independent accounting offices submit data through an electronic reporting questionnaire.

Most hort icultural accounts are supplied by independent accounting offices, while most agricultural accounts are submitted through Ø90. Data from Ø90 are transferred directly through a system-tosystem interface. The accounting data are supplemented with information from administrative registers maintained by public authorities.

Data validation

Before accounts can be submitted, they undergo a series of automated validation checks, including blocking controls, within the Ø90 accounting system or within the electronic reporting questionnaire used for accounts not submitted through Ø90. After receipt by Statistics Denmark, each record undergoes extensive validation both at the individual holding level and across holdings. The validation procedures are particularly comprehensive because de-identified holding-level data are transmitted to the EU Farm Sustainability Data Network (FSDN), managed by the European Commission's Directorate-General for Agriculture and Rural Development (DG-Agri). The standardised extraction of data from Ø90 combined with the extensive validation procedures contributes to the high quality and reliability of the detailed statistical information. After Statistics Denmark has transmitted the de-identified data to the FSDN, they undergo a further validation by DG-Agri. As a result of this process, revisions to the statistics may occur. Consequently, data for the most recent reference year are considered provisional.

Data compilation

There are five types of investments:

• Stables for cattle
• Stables for pigs
• Other farm buildings
• Machinery and equipment
• Land improvements

Stables for cattle, Stables for pigs and machinery and equipment appear in the accounts statistics as identical items whereas other farm buildings are an aggregation of “greenhouses and “buildings not mentioned elsewhere” and plantations and land improvements an aggregation of “land improvements” and “strawberry plants”.

When publishing the figures stables for cattle, stables for pigs and other farm buildings are aggregated to “farm buildings, total” and all items to “investments, total”.

The extrapolation from the sample of the accounts statistics is done by applying an extrapolation factor for each farm in the sample. The accounts statistics include only farms of least 10.0 hectares or at least 15.000 euro in standard. To cover small farms below this threshold the results are raised by 3.0 per cent.

The calculation at constant prices is done by applying three different price indexes taken from here

• Materials, investments, total
• Buildings, investments
• Other structures (drainage etc.)

Depreciations express the value of the wear and tear of fixed capital and are calculated at current prices only. For machinery and equipment a living time of 12 years is assumed whereas buildings have a living time of 100 years. For land improvements depreciations are assumed to be zero.

Net investments are calculated by deducting the depreciations from the investments. Net investments may be negative if depreciations exceed investments.

Adjustment

None.