Standardní výstup FADN
Standardní výstup FADN obsahuje detailní seznam ukazatelů, které souhrnně popisují produkční charakter a ekonomické výsledky zemědělských podniků. Výpočet standardních ukazatelů je jednotný pro všechny členské státy EU. Princip harmonizovaného systému FADN zajišťuje porovnatelnost výsledků zemědělských podniků napříč EU.
Základní ukazatele standardního výstupu
• AWU (SE010) = roční pracovní jednotka udává množství vynaložené práce, která je odvozena od počtu odpracovaných hodin, 2000 hodin = 1 AWU
• Využívaná zemědělská půda (SE025) = počet obhospodařovaných hektarů
• DJ (dobytčí jednotka) (SE080) = 1 DJ odpovídá 500 kg živé hmotnosti zvířete
• Celková produkce (SE131) = produkce rostlinné výroby + produkce živočišné výroby + ostatní produkce
• Produkce rostlinné výroby celkem (SE135) = konečný stav – počáteční stav + prodeje + vnitropodniková spotřeba + vlastní spotřeba
• Produkce živočišné výroby celkem (SE206) = prodeje zvířat + vlastní spotřeba – nákup zvířat + změna stavu zvířat dle metodiky EU (konečný stav – počáteční stav) + produkce výrobků ŽV
• Ostatní produkce (SE256) = příjmy ze smluvní práce, zpracování produktů RV a ŽV, agroturistiky, lesní výroby, obnovitelné energie a ostatní příjmy
• Celkové náklady (SE270) = výrobní spotřeba + odpisy + externí faktory
• Výrobní spotřeba (SE275) = přímé náklady + ostatní věcné náklady
• Přímé náklady (SE281) = přímé náklady RV (osiva celkem, hnojiva nakupovaná, prostředky ochrany rostlin, ostatní přímé náklady RV) + přímé náklady ŽV (krmiva celkem, ostatní přímé náklady ŽV) + přímé náklady ostatní produkce
• Ostatní věcné náklady (SE336) = náklady nepřímo spjaté s výrobou (služby, energie a PHM, náklady budov a strojů, ostatní náklady)
• Externí faktory (SE365) = mzdové náklady + pachtovné (vč. nájmu budov) + placené (nákladové) úroky
• Hrubá přidaná hodnota (HPH, SE410) = celková produkce – výrobní spotřeba + provozní dotace – provozní daně
• Čistá přidaná hodnota (ČPH, SE415) = hrubá přidaná hodnota – odpisy
• ČPH/AWU (SE425) = čistá přidaná hodnota přepočtená na 1 roční pracovní jednotku
• Důchod ze zemědělské činnosti (DZČ, SE420) = čistá přidaná hodnota – externí faktory + investiční dotace
Schema ukazatelů standardního výstupu
Položky standardního výstupu
Popis položek Standardního výstupu EU
| Kód/Code | Položka | Item | Jednotka/Unit | Popis/Description |
|---|---|---|---|---|
| SYS02 | Počet reprezentovaných podniků | Farms represented | nb | Sum of weighting coefficients of individual holdings in the sample. |
| SYS03 | Počet podniků ve výběrovém souboru | Sample farms | nb | Number of holdings in the sample. |
| SE005 | Ekonomická velikost | Economic size | €'000 | Economic size of holding expressed in 1000 euro of standard output (on the basis of the Community typology). |
| SE010 | Celkový vstup pracovní síly | Total labour input | AWU | Total labour input of holding expressed in annual work units = full-time person equivalents. |
| SE015 | Vstup neplacené pracovní síly | Unpaid labour input | AWU | Refers generally to unpaid labour expressed in FWU = Family work unit = Family AWU. |
| SE020 | Vstup placené pracovní síly | Paid labour input | AWU | Remuneration may be in cash or in kind. |
| SE011 | Celkový vstup pracovní síly | Labour input | hrs | Time worked in hours by total labour input on holding. |
| SE016 | Vstup neplacené pracovní síly | Unpaid labour input | hrs | Time worked in hours by unpaid labour input (generally family) on holding. |
| SE021 | Vstup placené pracovní sály | Paid labour input | hrs | Time worked in hours by paid labour input on holding. |
| SE022 | Podíl práce OGA na celkové práci | Share of OGA work in total work | % | Share of AWU for Other Gainful Activities (OGA) in total labour, in percent |
| SE025 | Celková využívaná zemědělská půda | Total Utilised Agricultural Area | ha | Total utilised agricultural area of holding. Does not include areas used for mushrooms, land rented for less than one year on an occasional basis, woodland and other farm areas (roads, ponds, non-farmed areas, etc.). It consists of land in owner occupation, rented land, land in share-cropping (remuneration linked to output from land made available). It includes agricultural land temporarily not under cultivation for agricultural reasons or being withdrawn from production as part of agricultural policy measures. It is expressed in hectares (10 000 m²). As from 2014, it includes kitchen gardens. |
| SE030 | Připachtovaná využívaná zemědělská půda | Rented U.A.A. | ha | Utilised agricultural areas rented by the holder under a tenancy agreement for a period of at least one year (remuneration in cash or in kind); in hectares. |
| SE026 | Orná půda | Arable land | ha | Area of land cultivated for crop production or areas available for crop production but lying fallow; does not include mushrooms' area. |
| SE027 | Trvalé kultury | Permanent crops | ha | Area of non-rotational crops other than permanent grassland and permanent pasture, including nurseries and short rotation coppice |
| SE028 | Trvalé travní porosty | Permanent grassland | ha | Area of permanent grassland and permanent pasture |
| SE035 | Obiloviny | Cereals | ha | Common wheat and spelt, durum wheat, rye, barley, oats, grain maize, rice, other cereals, in hectares. |
| SE041 | Ostatní polní plodiny | Other field crops | ha | Dry pulses, potatoes, sugar beet, herbaceous oil seed and fibre crops including seed, hops, tobacco, other industrial crops, in hectares. |
| SE042 | Energetické plodiny | Energy crops | ha | Areas sown under energy crops. |
| SE046 | Zeleniny a květiny | Vegetables and flowers | ha | Fresh vegetables, melons, strawberries, flowers and ornamental plants (grown in the open or under shelter). Basic area is taken into account (not cropped area) even if it is used successively during one and the same farm year. Mushrooms excluded. |
| SE050 | Vinice | Vineyards | ha | Including young plantations. |
| SE055 | Sady | Orchards | ha | Fruit trees and berries (including tropical and sub-tropical fruits) and citrus fruits. |
| SE060 | Olivové háje | Olive groves | ha | Olive groves. |
| SE065 | Ostatní trvalé kultury | Other permanent crops | ha | Permanent crops grown under shelter, nurseries (including vine nurseries), other permanent crops (such as osier, rushes and bamboo) and young plantations, in hectares. |
| SE054 | Trvalé kultury jiné než vinice | Permanent crops other than vineyards | ha | Fruit and berry orchards (including tropical fruit), citrus fruit orchards, olive groves, nurseries and other permanent crops (osier, rushes, bamboos). Including permanent crops grown under shelter. Vines are not included. |
| SE071 | Krmné plodiny | Forage crops | ha | Fodder roots and brassicas (mangolds, etc.), other fodder plants, temporary grass, meadows and permanent pastures, rough grazing. |
| SE072 | Zemědělské úhory bez jakýchkoli dotací | Agricultural fallows without any subsidies | ha | Agricultural land not cultivated for agricultural reasons, not subject to de-coupled or set-aside payments. |
| SE073 | dáváno stranou | Set aside | ha | Land withdrawn from production under agricultural policy measures and not cultivated, subject to de-coupled or set-aside payments or other subsidies. |
| SE074 | Celková zemědělská půda bez produkce | Total agricultural area out of production | ha | Agricultural land not cultivated for agricultural reasons + Land withdrawn from production under compulsory agricultural policy measures + (since 2009). Areas of permanent grassland and meadows no longer used for production purposes but maintained in good agricultural and environmental condition and eligible for financial support. |
| SE075 | Zalesněná plocha | Woodland area | ha | Woodland area, forests, poplar plantations, including nurseries. Not included in UAA (SE025). |
| SE080 | Dobytčí jednotky celkem | Total livestock units | LU | Number of equidae, cattle, sheep, goats, pigs, and poultry and rabbits present on holding (annual average), converted into livestock units (LU). Not included are beehives, and other animals. Animals which do not belong to the holder but are held under a production contract are taken into account according to their annual presence. |
| SE085 | Dojnice (vč. buvolích) | Dairy cows (incl. buffaloes) | LU | Female bovine animals (including female buffaloes) which have calved and are held principally for milk production for human consumption. Cull dairy cows included. |
| SE086 | Dojnice | Cattle dairy cows | LU | Female bovine animals which have calved and are held principally for milk production for human consumption. Cull cows included. |
| SE087 | Buvolí dojnice | Buffalo dairy cows | LU | Female buffalo animals which have calved and are held principally for milk production for human consumption. Cull cows included. |
| SE090 | Ostatní skot | Other cattle | LU | All other cattle and buffaloes. |
| SE095 | Ovce a kozy | Sheep and goats | LU | Goats, other goats, ewes and other sheep. |
| SE100 | Prasata | Pigs | LU | Piglets, breeding sows, pigs for fattening, other pigs. |
| SE105 | Drůbež | Poultry | LU | Table chickens, laying hens and other poultry. |
| SE110 | Výnos pšenice | Yield of wheat | q/ha | Production of common wheat and spelt in quintals (100 kilogrammes) per hectare. |
| SE115 | Výnos kukuřice na zrno | Yield of maize | q/ha | Production of grain maize in quintals/ha. |
| SE120 | Zatížení půdy dobytkem | Stocking density | LU/ha | Density of ruminant grazing livestock: average number of LU of bovines, sheep and goats per hectare of forage UAA. Forage area includes fodder crops, agricultural fallows and land withdrawn from production (not cultivated, except in the exceptional cases of crops under set-aside schemes). Stocking density is calculated only for holdings with corresponding animals and with forage area. |
| SE125 | Dojivost (vč. buvolí) | Milk yield (incl. buffaloes') | kg/cow | Average production of milk and milk products (in milk equivalents) in kg per dairy cow. Production includes farmhouse consumption and farm use (distributed to animals). Holdings without dairy cows are excluded. |
| SE126 | Dojivost dojnic | Milk yield cattle dairy cows | kg/cow | Average production of milk and milk products (in milk equivalents) in kg per cattle dairy cow. Production includes farmhouse consumption and farm use (distributed to animals). Holdings without dairy cows are excluded. |
| SE127 | Dojivost buvolích dojnic | Milk yield buffalo dairy cows | kg/cow | Average production of milk and milk products (in milk equivalents) in kg per buffalo dairy cow. Production includes farmhouse consumption and farm use (distributed to animals). Holdings without buffalo dairy cows are excluded. |
| SE131 | Celková produkce | Total output | € | Total value of output of crops and crop products, livestock and livestock products and of other output, including that of other gainful activities (OGA) of the farms. Sales and use of (crop and livestock) products and livestock + change in stocks of products (crop and livestock) + change in valuation of livestock - purchases of livestock + various non-exceptional products. |
| SE132 | Celková produkce / celkové náklady | Total output / Total input | ratio | Total of output/[Specific costs + Overheads + Depreciation + External factors]. Costs linked to the agricultural activity of the holding (incl. its OGA and related to the output of the accounting year. Included are amounts relating to inputs produced on the holding (farm use) = seeds and seedlings and feed for grazing stock and granivores, own inputs for OGA, but not manure. When calculating FADN standard results, farm taxes and other dues are not included in the total for costs but are taken into account in the balance "Subsidies and taxes" (subsidies - taxes) on current and non-current operations. The personal taxes of the holder are not to be recorded in the FADN accounts. |
| SE135 | Celková produkce rostlinné výroby | Total output crops and crop production | € | Sales + farm use + farmhouse consumption + (closing valuation - opening valuation). |
| SE136 | Celková produkce rostlinné výroby / ha | Total crop output / ha | €/ha | [Sales + farm use + farmhouse consumption + (closing valuation - opening valuation)]/ha (excluding area leased out for short period and area out of production). |
| SE140 | Obiloviny | Cereals | € | Cereals for the production of grain = Sales + farm use + farmhouse consumption + (closing valuation - opening valuation). |
| SE145 | Proteinové plodiny | Protein crops | € | Peas, field beans, sweet lupins, lentils, chickpeas, vetches etc. grown for seed; not if harvested green (fodder). Does not include vegetables or soya. |
| SE146 | Energetické plodiny | Energy crops | € | All crops produced for energy purpose. |
| SE150 | Brambory | Potatoes | € | Including early potatoes and seed. |
| SE155 | Cukrovka | Sugar beet | € | Not including the value of tops but including that of pulp returned to the holder or sold by him to the sugar beet factory. |
| SE160 | Olejniny | Oil-seed crops | € | Oil seed and fibre crops (excluding cotton). |
| SE165 | Technické plodiny | Industrial crops | € | Hops, tobacco, other industrial crops (including medicinal plants, aromatic plants, condiments and spices, cotton and sugar cane, fibre flax and hemp). |
| SE170 | Zelenina a květiny | Vegetables & flowers | € | Fresh vegetables, melons, watermelons, strawberries, pineapples, flowers and ornamental plants (grown in the open or under shelter). Included is the output from mushrooms (but the area under mushrooms is not included in SE046). |
| SE175 | Ovoce | Fruit | € | Fruit trees and berries grown in the open (including tropical fruit), excluding citrus fruit orchards and grapes. |
| SE180 | Citrusové ovoce | Citrus fruit | € | Oranges, tangerines and mandarins, clementines, lemons and other citrus fruit. |
| SE185 | Víno a hrozny | Wine and grapes | € | Table grapes, grapes for quality/table wine, miscellaneous products of vines (grape must, etc.), wine, vine by-products (marc, lee, etc.) and raisins. |
| SE190 | Olivy a olivový olej | Olives & olive oil | € | Table olives, olives for oil production, olive oil and by-products of olive groves. |
| SE195 | Krmné plodiny | Forage crops | € | Fodder roots and brassicas (mangolds), other fodder plants, temporary grass, meadows and permanent pastures, rough grazing, fallows and set-aside land. |
| SE200 | Ostatní plodiny a výrobky RV | Other crop output | € | Seeds and seedlings (of grasses, arable and horticultural crops, excluding cereals, pulses, potatoes and oil seed plants), other arable crops (not covered by specific headings), permanent crops grown under shelter. |
| SE206 | Celková produkce živočišné výroby | Total output livestock and livestock prod. | € | Livestock production + change in livestock value + animal products. Livestock production = Sales + Household consumption - Purchases It is calculated for equines, cattle, sheep, goats, pigs, poultry and other animals. Change in livestock valuation = value at closing valuation - value at opening valuation. For animals which are present on the holding for more than one year, the value corresponding to the increase in volume is estimated. Animal products = Sales + Household consumption + Farm use + (Closing valuation - Opening valuation). The products are: milk and milk products from cows, ewes, goats, wool, hens' eggs, other animal products (stud fees, manure, other eggs, etc.) and receipts from animals reared under a service contract (animals not owned by farmer) and honey. |
| SE207 | Celková produkce živočišné výroby / LU | Total livestock output / LU | €/LU | [Livestock production + change in livestock value + animal products. Livestock production = Sales + Household consumption – Purchases. It is calculated for equines, cattle, sheep, goats, pigs, poultry and other animals. Change in livestock valuation = value at closing valuation - value at opening valuation. For animals which are present on the holding for more than one year, the value corresponding to the increase in volume is estimated. Animal products = Sales + Household consumption + Farm use + (Closing valuation - Opening valuation). The products are: milk and milk products from cows, ewes, goats, wool, hens' eggs, other animal products (stud fees, manure, other eggs, etc.) and receipts from animals reared under a service contract (animals not owned by farmer) and honey]/[ Number of equidae, cattle, sheep, goats, pigs and poultry present on holding (annual average), converted into livestock units as presented above in the chapter "Livestock unit calculations". Animals which do not belong to the holder but are held under a production contract are taken into account according to their annual presence] |
| SE211 | Změna stavu zvířat | Change in value of livestock | € | Net change in value or estimation of the value corresponding to the increase in volume of the animals present on the holding for more than one year. The estimation makes it possible not to include in the value of annual output short-term price changes affecting animals which will be sold only in the medium or long term. The animals for which this particular calculation is made are: equines, cattle other than cattle under one year old, cull cows, goats, ewes, breeding sows as presented above in the chapter "Variation in livestock valuation". |
| SE216 | Kravské mléko a výrobky (vč. buvolího) | Cows' milk and milk products | € | The values are recorded after deduction of the amount of the co-responsibility levy (if any) but before deduction of the amount of the super levy (if any). The latter is entered as a negative subsidy specific to the milk sector. |
| SE220 | Hovězí | Beef and veal | € | Production + change in valuation. Net change in valuation in respect of calves for fattening, other cattle less than one year old and cull dairy cows; change in valuation adjusted in respect of all other categories of cattle. |
| SE225 | Vepřové | Pigmeat | € | Production + change in valuation. Net change in valuation in respect of piglets, pigs for fattening and other pigs; change in valuation adjusted in respect of breeding sows. |
| SE230 | Ovce a kozy | Sheep and goats | € | Production + change in valuation. Net change in valuation in respect of other sheep and other goats; change in valuation adjusted in respect of breeding ewes and goats. |
| SE235 | Drůbeží | Poultrymeat | € | Production + change in valuation. Net change in valuation in respect of all categories of poultry. |
| SE240 | Vejce | Eggs | € | [(Sales + Farmhouse consumption + Closing valuation + Farm use) – (opening valuation)] of hens' eggs. |
| SE245 | Ovčí a kozí mléko | Ewes' and goats' milk | € | (Sheep milk + goat milk + Sheep milk products + Goat milk products) – Opening valuation. |
| SE251 | Ostatní živočišná produkce | Other livestock & products | € | Meat of equines and other animals (including change in valuation), wool, other animal products (manure, stud fees, etc.), receipts for animals held under contract, and milk. Net change in valuation in respect of beehives, rabbits and other animals; change in valuation adjusted in respect of equines. |
| SE256 | Ostatní produkce | Other output | € | Leased land ready for sowing, receipts from occasional letting of fodder areas, agistment, forestry products, contract work for others, hiring out of equipment, interest on liquid assets necessary for running the holding [until 2014 only], receipts of tourism, receipts relating to previous accounting years, other products and receipts, incl. OGA other than processing of milk. |
| SE700 | Celková produkce OGA | Total OGA output | € | Total output coming from other gainful activities (OGA) directly related to the holding such as processing of farm products both, animal's and crop's, receipts from contract work, agritourism, production of renewable energy, forestry and other OGA. |
| SE705 | Zpracování masa a živočišných produktů | Processing of animals and animals' prod. | € | Output coming from processing of meat, cows' milk, buffalo's milk, sheep's milk, goat's milk and other animals' products. |
| SE710 | Zpracování plodin | Processing of crops | € | Output coming from processing of crops. |
| SE715 | Lesní výroba a zpracování dřeva | Forestry and wood processing | € | It covers sales of felled and standing timber, of forestry products other than timber (cork, poine raesin, etc.) and of processed wood. |
| SE720 | Smluvní práce (služby) | Contractual work (services) | € | Includes hiring out of equipment or agricultural contract work carried out by the labour force of the holding |
| SE725 | Agroturistika | Agritourism | € | Receipts from agritourism includes returns from board and lodging, campsites, cottages, riding facilities, hunting and fishing |
| SE730 | Produkce ostatní OGA | Other OGA output | € | Production of renewable energy and other OGA not included above. |
| SE260 | Vlastní spotřeba | Farmhouse consumption | € | Value of agricultural (crop and animal) products consumed by the holder's family. It is taken into account in the amount of agricultural output. |
| SE265 | Vnitropodniková spotřeba | Farm use | € | Value of products produced and used on the holding to obtain other final agricultural products or other recorded output. The products concerned are mainly crop products used as feed for animals held on the holding, and seeds and seedlings produced and used on the holding. These products are taken into account in the amount of agricultural output. Before 2014, the cost items relating to feedingstuffs and seeds account for the major part of that amount. From 2014, with a better separation of agriculture and OGA, the recorded cost items relating to OGA may become significant. |
| SE270 | Celkové náklady | Total inputs | € | Specific costs + Overheads + Depreciation + External factors. Costs linked to the agricultural activity of the holding (incl. its OGA) and related to the output of the accounting year. Included are amounts relating to inputs produced on the holding (farm use) = seeds and seedlings and feed for grazing stock and granivores, own inputs for OGA, but not manure. When calculating FADN standard results, farm taxes and other dues are not included in the total for costs but are taken into account in the balance "Subsidies and taxes" (subsidies - taxes) on current and non-current operations. The personal taxes of the holder are not to be recorded in the FADN accounts. |
| SE275 | Celková výrobní spotřeba | Total intermediate consumption | € | Total specific costs (including inputs produced on the holding) and overheads arising from production in the accounting year. = Specific costs + Overheads (incl. machinery costs). |
| SE281 | Celkové specifické náklady | Total specific costs | € | Crop-specific inputs (seeds and seedlings, fertilizers, crop protection products, other specific crop costs), livestock-specific inputs (feed for grazing stock and granivores, other specific livestock costs) and specific OGA costs. |
| SE284 | Specifické náklady RV / ha | Specific crop costs / ha | €/ha | Total specific crop costs i.e. seeds and plants (both, purchased and home-grown), fertilisers, crop protection products and other specific costs related to crop production / Total utilised agricultural area of holding. |
| SE285 | Osivo a sadba | Seeds and plants | € | Relates to agricultural and horticultural crops. New plantations of permanent crops and woodlands are considered as investments. |
| SE290 | Osivo a sadba vlastní | Seeds and plants home-grown | € | Seeds and seedlings produced and used on the farm. |
| SE295 | Hnojiva | Fertilisers | € | Purchased fertilisers and soil improvers (excluding those used for forests). |
| SE296 | Hnojiva N | Fertiliser N | q | Quantity of N in mineral fertilisers used. |
| SE297 | Hnojiva P | Fertiliser P | q | Quantity of P2O5 in mineral fertilisers used. |
| SE298 | Hnojiva K | Fertiliser K | q | Quantity of K2O in mineral fertilisers used. |
| SE300 | Prostředky ochrany rostlin | Crop protection | € | Plant protection products, traps and baits, bird scarers, anti-hail shells, frost protection, etc. (excluding those used for forests). |
| SE305 | Ostatní specifické náklady RV | Other crop specific costs | € | Including soil analysis, purchase of standing crops, renting crop land for a period of less than one year, minor purchase of crop products (grapes, etc.), costs incurred in the market preparation, storage, marketing of crops, etc. |
| SE309 | Specifické náklady ŽV / DJ | Specific livestock costs / LU | €/LU | Total specific livestock costs i.e. feedingstuffs, veterinary costs and other livestock specific costs / [ Number of equidae, cattle, sheep, goats, pigs and poultry present on holding (annual average), converted into livestock units. Not included are beehives, rabbits and other animals. Animals which do not belong to the holder but are held under a production contract are taken into account according to their annual presence] |
| SE310 | Krmiva pro přežvýkavce | Feed for grazing livestock | € | Concentrated feedingstuffs (including mineral licks and preservatives), coarse fodder, expenditure on the use of common grazing land, expenditure on agistment, cost of renting forage land not included in the UAA for equines, cattle, sheep and goats. |
| SE315 | Krmiva pro přežvýkavce vlastní | Feed for grazing livestock home-grown | € | Marketable farm products (including milk other than suckled) used as feedingstuffs for grazing stock. |
| SE320 | Krmiva pro prasata a drůbež | Feed for pigs and poultry | € | Feed for pigs and poultry. |
| SE325 | Krmiva pro prasata a drůbež vlastní | Feed for pigs and poultry home-grown | € | Marketable farm products (including milk other than suckled) used as feedingstuffs for granivores. |
| SE330 | Ostatní specifické náklady ŽV | Other livestock specifi ccosts, incl. Veter. | € | Veterinary fees and reproduction costs, milk tests, occasional purchases of animal products (milk, etc.), costs incurred in the market preparation, storage, marketing of livestock products, etc. |
| SE332 | Veterinární náklady | Veterinary expenses | € | Cost of veterinary fees and medicines. |
| SE750 | Celkové specifické náklady OGA | All specific costs for other gainful activities | € | All specific costs for other gainful activities, includes those for crops and animal products processing, and for other activities. |
| SE765 | Náklady na zpracování mléka | Milk processing specific cost | ||
| SE766 | Náklady na zpracování kravského mléka | Cows' milk processing specific cost | ||
| SE770 | Náklady na zpacování masa | Meat processing specific cost | ||
| SE331 | Specifické náklady lesní výroby | Forestry specific costs | € | Fertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are to be shown under the appropriate cost headings. |
| SE336 | Celkové ostatní věcné náklady | Total farming overheads | € | Supply costs linked to production activity but not linked to specific lines of production. |
| SE340 | Náklady na stroje a budovy | Machinery & building current costs | € | Costs of current upkeep of equipment (and purchase of minor equipment), car expenses, current upkeep of buildings and land improvements, insurance of buildings. Major repairs are considered as investments. |
| SE345 | Energie | Energy | € | Motor fuels and lubricants, electricity, heating fuels. |
| SE350 | Smluvní práce | Contract work | € | Costs linked to work carried out by contractors and to the hire of machinery. |
| SE356 | Ostatní přímé náklady | Other direct inputs | € | Water, agricultural insurance (except for buildings and accidents at work) and other farming overheads (accountants' fees, telephone charges, etc.). |
| SE360 | Odpisy | Depreciation | € | Depreciation of capital assets Entry in the accounts of depreciation of capital assets over the accounting year. Valuation methods changed from 2014 accounting year. Concerns plantations of permanent crops (biological assets, estimated), farm buildings and fixed equipment, land improvements, machinery and equipment and forest plantations. There is no depreciation of land and circulating capital. |
| SE365 | Celkové externí faktory | Total external factors | € | Remuneration of inputs (work, land and capital) which are not the property of the holder. = wages, rent and interest paid. |
| SE370 | Osobní náklady | Wages paid | € | Wages and social security charges (and insurance) of wage earners. Amounts received by workers considered as unpaid workers (wages lower than a normal wage) are excluded. |
| SE375 | Nájemné půdy a budov | Rent paid | € | Rent paid for farm land and buildings and rental charges. |
| SE380 | Úroky | Interest paid | € | Interest and financial charges paid on loans obtained for the purchase of land, buildings, machinery and equipment, livestock, circulating capital, interest and financial charges on debts. |
| SE381 | Saldo úroků zaplacených a přijatých | Balance of interest paid and received | € | Interest and financial charges paid on loans obtained for the purchase of land, buildings, machinery and equipment, livestock, circulating capital, interest and financial charges on debts, reduced by the amount of interest received on liquid assets |
| SE605 | Celkové provozní dotace | Total subsidies - excluding on investments | € | Subsidies on current operations linked to production (not investments), in €. Payments for cessation of farming activities are therefore not included. Entry in the accounts is generally on the basis of entitlement and not receipt of payment, with a view to obtain coherent results (production/costs/subsidies) for a given accounting year. |
| SE606 | Celkové přímé platby | Total Direct Payments | € | EU and national decoupled and coupled subsidies, except on rural development, costs and purchase of animals. |
| SE610 | Celkové dotace na plodiny | Total subsidies on crops | € | All farm subsidies on crops, including compensatory payments/area payments, set-aside premiums, aid under Art 68 and other coupled support. |
| SE611 | Vyrovnávací platby / platby na plochu | Compensatory payments / area payments | € | Amounts paid to producers of cereals, oilseeds and protein crops (COP crops) and energy crops payments. |
| SE612 | odkládané prémie | Set aside premiums | € | Amount of premiums received by COP producers obliged to set aside part of their land. Such land may, however, be used for certain non-food crops. |
| SE613 | Ostatní dotace na plodiny | Other crops subsidies | € | All other farm subsidies on field, horticultural and permanent crops. |
| SE615 | Celkové dotace na zvířata | Total subsidies on livestock | € | All farm subsidies on livestock and livestock products including aid under Art 68. |
| SE616 | Dotace na produkci mléka | Subsidies dairying | € | In addition to the dairy premium, includes any subsidies on dairy products including aid under Art 68. The amount of any super levy on milk is to be deducted. |
| SE617 | Dotace na ostatní skot | Subsidies other cattle | € | All farm subsidies received for cattle other than dairy cows in production, e.g. premiums for young male cattle, premiums for suckler cows, aid under Art 68. etc. |
| SE618 | Dotace na ovce a kozy | Subsidies sheep & goats | € | In addition to the ewe (and goat) premiums, includes any subsidies on sheep/goat milk products. |
| SE619 | Ostatní dotace na zvířata | Other livestock subsidies | € | All other farm subsidies on other livestock or livestock products including aid under Art 68. It can exceptionally include the amounts for any one of the preceding categories - milk, beef/veal, sheep/goats - where such amounts cannot be entered under these categories because of a lack of detailed information. |
| SE624 | Celkové podpory na rozvoj venkova | Total support for rural development | € | Environmental subsidies+ LFA subsidies + other Rural Development payments including RD national payments. In €. |
| SE621 | Environmentální dotace | Environmental subsidies | € | Subsidies on environment (caution to avoid double-counting of DP under Art 69 of 1782/2003) + Subsidies on environmental restrictions. |
| SE622 | Dotace na ANC | LFA subsidies | € | Subsidies for Less Favourite Areas (LFA) / areas facing natural or other specific constraints (such as ANC). |
| SE623 | Ostatní platby na rozvoj venkova | Other rural development payments | € | Support to help farmers to adapt to standards, to use farm advisory services, to improve the quality of agricultural products, training, afforestation and ecological stability of forests. |
| SE625 | Dotace na výrobní spotřebu | Subsidies on intermediate consumption | € | All farm subsidies on intermediate consumption. Subsidies on wages, rent, taxes and interest are to be excluded. |
| SE626 | Dotace na externí faktory | Subsidies on external factors | € | Subsidies on wages, rent and interests. |
| SE630 | Platby oddělené od produkce | Decoupled payments | € | Single farm payment and single area payment scheme. Additional aid included. SE640 - Additional aid included only up to 2010. |
| SE631 | Jednotná platba na farmu a základní platba | Single Farm Payment and Basic Payment | € | Single Farm Payment for old Member States and Croatia, Malta and Slovenia. Basic payment scheme from 2015. |
| SE632 | Jednotná platba na plochu | Single Area Payment | € | Scheme only for new Member States; not chosen by Croatia, Malta and Slovenia. |
| SE650 | Celková podpora pro článek 68 | Total aid for Article 68 | € | It sums up all aid under Article 68 and 69. Attention! This SE is not included in SE605 because Art 68 subsidies are already included in SE610, SE615, SE625 and SE699. |
| SE699 | Ostatní dotace | Other subsidies | € | Other subsidies received including grants and subsidies for disasters or extraordinary subsidies (agri-monetary compensation, etc.). |
| SE600 | Saldo provozních dotací a daní | Balance current subsidies and taxes | € | Subsidies and taxes arising from current productive activity in the accounting year. Balance of subsidies and taxes on current operations. =Farm subsidies + VAT balance on current operations – Farm taxes |
| SE390 | Daně a poplatky | Taxes | € | Farm taxes and other dues (not including VAT and the personal taxes of the holder) and taxes and other charges on land and buildings. |
| SE395 | Saldo DPH bez investic | VAT balance excluding on investments | € | The general rule is for all entries to be made exclusive of VAT; this poses no problems when the holder is subject to the normal VAT system. When the special agricultural system applies, the different VAT amounts should be recorded so that when the results are calculated any advantages of national agricultural VAT systems can be taken into account. = VAT balance on current operations = (VAT on sales + flat-rate refund of VAT - VAT on purchases) |
| SE405 | Saldo investičních dotací a daní | Balance subsidies and taxes on investment | € | Subsidies and taxes not arising from current productive activity in the accounting year. =Subsidies on investments + premiums for the cessation of dairy farming – VAT |
| SE406 | Investiční dotace | Subsidies on investments | € | The amount of subsidies on investments allocated to the accounting year. Before 2014 not fully consistent among countries. Not all subsidies on investments under the Rural Development can be isolated (e.g. subsidies on forestry are included under M_3600/3610, itself included under SE623, therefore covered under SE605 and included in turn under SE600). |
| SE409 | Dotace na zemědělské investice | Subsidies on agricultural investments | € | Subsidies on agricultural investment received during the accounting year |
| SE407 | Platby za odchozí mléčné výrobky | Payments to dairy outgoers | € | This premium may be received in the form of a lump sum or be spread over several years. |
| SE408 | Saldo DPH z investic | Balance of VAT on investments | € | It was considered preferable, for the purposes of calculating income, to treat this amount separately from the overall VAT balance. It is generally a large amount and has no connection with the year's production. If it were taken into account in the VAT balance, it would distort the balance of subsidies and taxes on current operations. |
| SE410 | Hrubá přidaná hodnota | Gross Farm Income | € | Output - Intermediate consumption + Balance current subsidies & taxes. |
| SE415 | Čistá přidaná hodnota | Farm Net Value Added | € | Remuneration to the fixed factors of production (work, land and capital), whether they be external or family factors. As a result, holdings can be compared irrespective of their family/non-family nature of the factors of production employed. This indicator is sensitive, however, to the production methods employed: the ratio (intermediate consumption + depreciation)/fixed factors may vary and therefore influence the FNVA level. For example, in the livestock sector, if production is mostly without the use of land (purchased feed) or extensive (purchase and renting of forage land). SE415 is a weighted mean (average) calculated as a [sum of sample farm incomes x sample farm weights] / [sum of sample farm weights]. |
| SE415 M | Čistá přidaná hodnota - MEDIAN | Farm Net Value Added - MEDIAN | € | Median value of Farm Net Value Added by farm (SE415). Half of the represented population of farms has the income lower than the median and half higher than the median. Calculated only for at least 30 sample farms. SE415M, a weighted median for SE415, splits into halves the represented population farms ordered by value of their income indicator SE415: |
| SE420 | Důchod ze zemědělské činnosti | Farm Net Income | € | Remuneration to fixed factors of production of the family (work, land and capital) and remuneration to the entrepreneur's risks (loss/profit) in the accounting year. |
| SE425 | Čistá přidaná hodnota / AWU | Farm Net Value Added / AWU | €/AWU | Farm Net Value Added expressed per agricultural work unit (AWU). It takes into account differences in the labour force to be remunerated per holding. SE425 is a weighted mean (average) calculated as a [sum of sample farm incomes x sample farm weights] / [sum of sample farm AWU x sample farm weights]. |
| SE425 M | Čistá přidaná hodnota / AWU - MEDIAN | FarmNetValue Added / AWU - MEDIAN | €/AWU | Median value of Farm Net Value Added by AWU (SE425). Half of the represented population of farms has the income lower than the median and half the higher than the median. Calculated only for at least 30 sample farms. SE425M, a weighted median for SE425, splits into halves the represented population farms ordered by value of their income indicator SE425: |
| SE430 | Důchod ze zemědělské činnosti / FWU | Family Farm Income / FWU | €/FWU | Family Farm Income expressed per family labour unit. Takes into account differences in the family labour force to be remunerated per holding. |
| SE436 | Celkový majetek konečný stav | Total assets closing valuation | € | Fixed assets + current assets. Only assets in ownership are taken into account. Capital indicators are based on the value of the various assets at closing valuation. |
| SE437 | Celkový majetek počáteční stav | Total assets opening valuation | € | Fixed assets + current assets. Only assets in ownership are taken into account. Capital indicators are based on the value of the various assets at opening valuation.. |
| SE441 | Celkový dlouhodobý majetek | Total fixed assets | € | Agricultural land and farm buildings and forest capital + Buildings + Machinery and equipment + Breeding livestock, Intangible assets and other non-current assets. Closing valuation |
| SE446 | Půda, trvalé kultury a kvóty | Land, permanent crops and quotas | € | Agricultural land, permanent crops, improvements to land, quotas and other prescribed rights (including acquisition costs) and forest land. Closing valuation |
| SE447 | Zemědělská půda | Agricultural land | € | Agricultural land owned by the holding |
| SE448 | Lesní půda včetně dřeva nastojato | Forest land including standing timber | € | Forest land in owner occupation included in the agricultural holding. Closing valuation. |
| SE450 | Stavby | Farm buildings | € | Buildings belonging to the holder whatever the type of occupancy of the land. Closing valuation |
| SE455 | Stroje a zařízení | Machinery and equipment | € | Tractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. Closing valuation |
| SE460 | Chovná zvířata | Breeding livestock | € | Value at closing valuation of breeding heifers, dairy cows, other cows, breeding: goats, ewes, sows. Closing valuation |
| SE462 | Nehmotný majetek | Intangible assets | € | All intangible assets. Closing valuation. |
| SE465 | Celkový oběžný majetek | Total current assets | € | Non-breeding livestock + Circulating capital (Stocks of agricultural products + Other circulating capital). Closing valuation |
| SE470 | Nechovná zvířata | Non-breeding livestock | € | Value at closing valuation of all livestock except breeding livestock (SE460) (see RI/CC 882 rev. 6). Closing valuation |
| SE475 | Zásoby zemědělských výrobků | Stock of agricultural products | € | Value at closing valuation of all crop and livestock products (except young plantations). |
| SE476 | Zásoby | Inventories | € | Value at closing valuation of all stocks of products owned by the holding that can be used either as inputs (including feeding stuff) or are held for sale whether produced by the holding or purchased |
| SE480 | Ostatní oběžný majetek | Other circulating capital | € | Cash and other assets that can be easily converted to cash, short-term assets, amounts owed to the holding, normally arising from business activities, any other assets that are easily sold or expected to be paid within a year. Closing valuation |
| SE485 | Celkové závazky | Total liabilities | € | Value at closing valuation of total of (long-, medium- or short-term) loans still to be repaid. |
| SE490 | Dlouhodobé závazky | Long & medium-term loans | € | Loans contracted for a period of more than one year. |
| SE495 | Krátkodobé závazky | Short-term loans | € | Loans contracted for less than one year and outstanding cash payments. |
| SE501 | Čisté jmění | Net worth | € | Total assets – Liabilities. |
| SE506 | Změna čistého jmění | Change in net worth | € | [ (Total assets - Liabilities) at closing valuation] - [ (Total assets - Liabilities) at opening valuation]. |
| SE510 | Průměrný majetek farmy | Average farm capital | € | Average value ( = [opening + closing] / 2 ) of farm capital except land and quotas = Livestock + Permanent crops + Land improvements + Buildings + Machinery and equipment + Circulating capital. Not included is the value of quotas and other prescribed rights as it cannot always be dissociated from the value of land. It is calculated only if land capital is recorded separately from the value of buildings. |
| SE516 | Hrubé investice | Gross Investment on fixed assets | € | Purchases - Sales of fixed assets + breeding livestock change of valuation |
| SE521 | Čisté investice | Net Investment on fixed assets | € | Gross Investment on fixed assets – Depreciation |
| SE526 | Tok peněz (1) | Cash Flow (1) | € | The holding's capacity for saving and self-financing. = Receipts - Expenditure for the accounting year, not taking into account operations on capital and on debts and loans. This indicator is close to that used by EUROSTAT on the basis of Macro-economic accounts. = Net Receipts of Agricultural activity and Other Receipts + Balance farm subsidies & taxes + Balance subsidies & taxes on investments = Sales of products + Other Receipts + Sales of livestock - All costs paid - Purchases of livestock = Receipts - Expenditure for the accounting year = Net Receipts of Agricultural activity and Other Receipts + Balance farm subsidies & taxes + Balance subsidies & taxes on investments = Sales of products + Other Receipts + Sales of livestock - All costs paid - Purchases of livestock + Farm subsidies - Farm Taxes + VAT balance + Subsidies on investments - Taxes on investments |
| SE530 | Tok peněz (2) | Cash Flow (2) | € | The holding's capacity for saving and self-financing = Receipts - Expenditure for the accounting year = Net receipts of agricultural activity and other receipts + Balance farm subsidies & taxes + Balance subsidies & taxes on investments + Balance of operations on capital + Balance of operations on debts and loans = Sales of products + Other receipts + Sales of livestock - All costs paid - Purchases of livestock + Farm subsidies - Farm taxes + VAT balance + Subsidies on investments - Taxes on investments + Sales of capital - Investments + Closing valuation of debts - Opening valuation of debts. |
| SE532 | Tok peněz / celkový majetek | Cash Flow / farm total capital | € | (Receipts - Expenditure for the accounting year)/(Fixed assets + current assets) |