FADN

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/CodePoložkaItemJednotka/UnitPopis/Description
SYS02 Počet reprezentovaných podnikůFarms represented nbSum of weighting coefficients of individual holdings in the sample.
SYS03 Počet podniků ve výběrovém souboruSample farms nbNumber of holdings in the sample.
SE005Ekonomická velikostEconomic size €'000Economic size of holding expressed in 1000 euro of standard output (on the basis of the Community typology).
SE010Celkový vstup pracovní sílyTotal labour input AWUTotal labour input of holding expressed in annual work units = full-time person equivalents.
SE015 Vstup neplacené pracovní sílyUnpaid labour input AWURefers generally to unpaid labour expressed in FWU = Family work unit = Family AWU.
SE020 Vstup placené pracovní sílyPaid labour inputAWURemuneration may be in cash or in kind.
SE011 Celkový vstup pracovní sílyLabour inputhrsTime worked in hours by total labour input on holding.
SE016Vstup neplacené pracovní sílyUnpaid labour input hrsTime worked in hours by unpaid labour input (generally family) on holding.
SE021Vstup placené pracovní sályPaid labour input hrsTime worked in hours by paid labour input on holding.
SE022Podíl práce OGA na celkové práciShare of OGA work in total work %Share of AWU for Other Gainful Activities (OGA) in total labour, in percent
SE025Celková využívaná zemědělská půdaTotal Utilised Agricultural AreahaTotal 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.
SE030Připachtovaná využívaná zemědělská půdaRented U.A.A.haUtilised 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.
SE026Orná půdaArable landhaArea of land cultivated for crop production or areas available for crop production but lying fallow; does not include mushrooms' area.
SE027Trvalé kulturyPermanent crops haArea of non-rotational crops other than permanent grassland and permanent pasture, including nurseries and short rotation coppice
SE028Trvalé travní porostyPermanent grasslandhaArea of permanent grassland and permanent pasture
SE035ObilovinyCereals haCommon wheat and spelt, durum wheat, rye, barley, oats, grain maize, rice, other cereals, in hectares.
SE041Ostatní polní plodinyOther field cropshaDry pulses, potatoes, sugar beet, herbaceous oil seed and fibre crops including seed, hops, tobacco, other industrial crops, in hectares.
SE042Energetické plodinyEnergy cropshaAreas sown under energy crops.
SE046Zeleniny a květinyVegetables and flowershaFresh 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.
SE050ViniceVineyardshaIncluding young plantations.
SE055SadyOrchardshaFruit trees and berries (including tropical and sub-tropical fruits) and citrus fruits.
SE060Olivové hájeOlive groveshaOlive groves.
SE065Ostatní trvalé kulturyOther permanent cropshaPermanent crops grown under shelter, nurseries (including vine nurseries), other permanent crops (such as osier, rushes and bamboo) and young plantations, in hectares.
SE054Trvalé kultury jiné než vinicePermanent crops other than vineyardshaFruit 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.
SE071Krmné plodinyForage cropshaFodder roots and brassicas (mangolds, etc.), other fodder plants, temporary grass, meadows and permanent pastures, rough grazing.
SE072Zemědělské úhory bez jakýchkoli dotacíAgricultural fallows without any subsidieshaAgricultural land not cultivated for agricultural reasons, not subject to de-coupled or set-aside payments.
SE073dáváno stranouSet asidehaLand withdrawn from production under agricultural policy measures and not cultivated, subject to de-coupled or set-aside payments or other subsidies.
SE074Celková zemědělská půda bez produkceTotal agricultural area out of productionhaAgricultural 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.
SE075Zalesněná plochaWoodland areahaWoodland area, forests, poplar plantations, including nurseries. Not included in UAA (SE025).
SE080Dobytčí jednotky celkemTotal livestock unitsLUNumber 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.
SE085Dojnice (vč. buvolích)Dairy cows (incl. buffaloes)LUFemale bovine animals (including female buffaloes) which have calved and are held principally for milk production for human consumption. Cull dairy cows included.
SE086DojniceCattle dairy cowsLUFemale bovine animals which have calved and are held principally for milk production for human consumption. Cull cows included.
SE087Buvolí dojniceBuffalo dairy cowsLUFemale buffalo animals which have calved and are held principally for milk production for human consumption. Cull cows included.
SE090Ostatní skotOther cattleLUAll other cattle and buffaloes.
SE095Ovce a kozySheep and goatsLUGoats, other goats, ewes and other sheep.
SE100PrasataPigsLUPiglets, breeding sows, pigs for fattening, other pigs.
SE105DrůbežPoultryLUTable chickens, laying hens and other poultry.
SE110Výnos pšeniceYield of wheatq/haProduction of common wheat and spelt in quintals (100 kilogrammes) per hectare.
SE115Výnos kukuřice na zrnoYield of maizeq/haProduction of grain maize in quintals/ha.
SE120Zatížení půdy dobytkemStocking densityLU/haDensity 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.
SE125Dojivost (vč. buvolí)Milk yield (incl. buffaloes')kg/cowAverage 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.
SE126Dojivost dojnicMilk yield cattle dairy cowskg/cowAverage 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.
SE127Dojivost buvolích dojnicMilk yield buffalo dairy cowskg/cowAverage 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.
SE131Celková produkceTotal outputTotal 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.
SE132Celková produkce / celkové nákladyTotal output / Total inputratioTotal 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.
SE135Celková produkce rostlinné výrobyTotal output crops and crop productionSales + farm use + farmhouse consumption + (closing valuation - opening valuation).
SE136Celková produkce rostlinné výroby / haTotal 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).
SE140ObilovinyCerealsCereals for the production of grain = Sales + farm use + farmhouse consumption + (closing valuation - opening valuation).
SE145Proteinové plodinyProtein cropsPeas, field beans, sweet lupins, lentils, chickpeas, vetches etc. grown for seed; not if harvested green (fodder). Does not include vegetables or soya.
SE146Energetické plodinyEnergy cropsAll crops produced for energy purpose.
SE150BramboryPotatoesIncluding early potatoes and seed.
SE155CukrovkaSugar beetNot including the value of tops but including that of pulp returned to the holder or sold by him to the sugar beet factory.
SE160OlejninyOil-seed cropsOil seed and fibre crops (excluding cotton).
SE165Technické plodinyIndustrial cropsHops, tobacco, other industrial crops (including medicinal plants, aromatic plants, condiments and spices, cotton and sugar cane, fibre flax and hemp).
SE170Zelenina a květinyVegetables & flowersFresh 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).
SE175OvoceFruitFruit trees and berries grown in the open (including tropical fruit), excluding citrus fruit orchards and grapes.
SE180Citrusové ovoceCitrus fruitOranges, tangerines and mandarins, clementines, lemons and other citrus fruit.
SE185Víno a hroznyWine and grapesTable grapes, grapes for quality/table wine, miscellaneous products of vines (grape must, etc.), wine, vine by-products (marc, lee, etc.) and raisins.
SE190Olivy a olivový olejOlives & olive oilTable olives, olives for oil production, olive oil and by-products of olive groves.
SE195Krmné plodinyForage cropsFodder roots and brassicas (mangolds), other fodder plants, temporary grass, meadows and permanent pastures, rough grazing, fallows and set-aside land.
SE200Ostatní plodiny a výrobky RVOther crop outputSeeds 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.
SE206Celková produkce živočišné výrobyTotal 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.
SE207Celková produkce živočišné výroby / LUTotal 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]
SE211Změna stavu zvířatChange in value of livestockNet 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".
SE216Kravské mléko a výrobky (vč. buvolího)Cows' milk and milk productsThe 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.
SE220HovězíBeef and vealProduction + 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.
SE225VepřovéPigmeatProduction + 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.
SE230Ovce a kozySheep and goatsProduction + 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.
SE235DrůbežíPoultrymeatProduction + change in valuation. Net change in valuation in respect of all categories of poultry.
SE240VejceEggs[(Sales + Farmhouse consumption + Closing valuation + Farm use) – (opening valuation)] of hens' eggs.
SE245Ovčí a kozí mlékoEwes' and goats' milk(Sheep milk + goat milk + Sheep milk products + Goat milk products) – Opening valuation.
SE251Ostatní živočišná produkceOther livestock & productsMeat 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.
SE256Ostatní produkceOther outputLeased 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.
SE700Celková produkce OGATotal OGA outputTotal 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.
SE705Zpracování masa a živočišných produktůProcessing 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.
SE710Zpracování plodinProcessing of cropsOutput coming from processing of crops.
SE715Lesní výroba a zpracování dřevaForestry and wood processingIt covers sales of felled and standing timber, of forestry products other than timber (cork, poine raesin, etc.) and of processed wood.
SE720Smluvní práce (služby)Contractual work (services)Includes hiring out of equipment or agricultural contract work carried out by the labour force of the holding
SE725AgroturistikaAgritourismReceipts from agritourism includes returns from board and lodging, campsites, cottages, riding facilities, hunting and fishing
SE730Produkce ostatní OGAOther OGA outputProduction of renewable energy and other OGA not included above.
SE260Vlastní spotřebaFarmhouse consumptionValue of agricultural (crop and animal) products consumed by the holder's family. It is taken into account in the amount of agricultural output.
SE265Vnitropodniková spotřebaFarm useValue 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.
SE270Celkové nákladyTotal inputsSpecific 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.
SE275Celková výrobní spotřebaTotal intermediate consumptionTotal specific costs (including inputs produced on the holding) and overheads arising from production in the accounting year.
= Specific costs + Overheads (incl. machinery costs).
SE281Celkové specifické nákladyTotal specific costsCrop-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.
SE284Specifické náklady RV / haSpecific crop costs / ha€/haTotal 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.
SE285Osivo a sadbaSeeds and plantsRelates to agricultural and horticultural crops. New plantations of permanent crops and woodlands are considered as investments.
SE290Osivo a sadba vlastníSeeds and plants home-grownSeeds and seedlings produced and used on the farm.
SE295HnojivaFertilisersPurchased fertilisers and soil improvers (excluding those used for forests).
SE296Hnojiva NFertiliser NqQuantity of N in mineral fertilisers used.
SE297Hnojiva PFertiliser PqQuantity of P2O5 in mineral fertilisers used.
SE298Hnojiva KFertiliser KqQuantity of K2O in mineral fertilisers used.
SE300Prostředky ochrany rostlinCrop protectionPlant protection products, traps and baits, bird scarers, anti-hail shells, frost protection, etc. (excluding those used for forests).
SE305Ostatní specifické náklady RVOther crop specific costsIncluding 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.
SE309Specifické náklady ŽV / DJSpecific livestock costs / LU€/LUTotal 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]
SE310Krmiva pro přežvýkavceFeed for grazing livestockConcentrated 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.
SE315Krmiva pro přežvýkavce vlastníFeed for grazing livestock home-grownMarketable farm products (including milk other than suckled) used as feedingstuffs for grazing stock.
SE320Krmiva pro prasata a drůbežFeed for pigs and poultryFeed for pigs and poultry.
SE325Krmiva pro prasata a drůbež vlastníFeed for pigs and poultry home-grownMarketable farm products (including milk other than suckled) used as feedingstuffs for granivores.
SE330Ostatní specifické náklady ŽVOther 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.
SE332Veterinární nákladyVeterinary expensesCost of veterinary fees and medicines.
SE750Celkové specifické náklady OGAAll specific costs for other gainful activitiesAll specific costs for other gainful activities, includes those for crops and animal products processing, and for other activities.
SE765Náklady na zpracování mlékaMilk processing specific cost
SE766Náklady na zpracování kravského mlékaCows' milk processing specific cost
SE770Náklady na zpacování masaMeat processing specific cost
SE331Specifické náklady lesní výrobyForestry specific costsFertilisers, protective materials, miscellaneous specific costs. Labour costs, contract work and mechanisation are not included; these are to be shown under the appropriate cost headings.
SE336Celkové ostatní věcné nákladyTotal farming overheadsSupply costs linked to production activity but not linked to specific lines of production.
SE340Náklady na stroje a budovyMachinery & building current costsCosts 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.
SE345EnergieEnergyMotor fuels and lubricants, electricity, heating fuels.
SE350Smluvní práceContract workCosts linked to work carried out by contractors and to the hire of machinery.
SE356Ostatní přímé nákladyOther direct inputsWater, agricultural insurance (except for buildings and accidents at work) and other farming overheads (accountants' fees, telephone charges, etc.).
SE360OdpisyDepreciationDepreciation 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.
SE365Celkové externí faktoryTotal external factorsRemuneration of inputs (work, land and capital) which are not the property of the holder.
= wages, rent and interest paid.
SE370Osobní nákladyWages paidWages 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.
SE375Nájemné půdy a budovRent paidRent paid for farm land and buildings and rental charges.
SE380ÚrokyInterest paidInterest 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.
SE381Saldo úroků zaplacených a přijatýchBalance of interest paid and receivedInterest 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
SE605Celkové provozní dotaceTotal subsidies - excluding on investmentsSubsidies 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.
SE606Celkové přímé platbyTotal Direct PaymentsEU and national decoupled and coupled subsidies, except on rural development, costs and purchase of animals.
SE610Celkové dotace na plodinyTotal subsidies on cropsAll farm subsidies on crops, including compensatory payments/area payments, set-aside premiums, aid under Art 68 and other coupled support.
SE611Vyrovnávací platby / platby na plochuCompensatory payments / area paymentsAmounts paid to producers of cereals, oilseeds and protein crops (COP crops) and energy crops payments.
SE612odkládané prémieSet aside premiumsAmount 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.
SE613Ostatní dotace na plodinyOther crops subsidiesAll other farm subsidies on field, horticultural and permanent crops.
SE615Celkové dotace na zvířataTotal subsidies on livestockAll farm subsidies on livestock and livestock products including aid under Art 68.
SE616Dotace na produkci mlékaSubsidies dairyingIn 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.
SE617Dotace na ostatní skotSubsidies other cattleAll 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.
SE618Dotace na ovce a kozySubsidies sheep & goatsIn addition to the ewe (and goat) premiums, includes any subsidies on sheep/goat milk products.
SE619Ostatní dotace na zvířataOther livestock subsidiesAll 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.
SE624Celkové podpory na rozvoj venkovaTotal support for rural developmentEnvironmental subsidies+ LFA subsidies + other Rural Development payments including RD national payments. In €.
SE621Environmentální dotaceEnvironmental subsidiesSubsidies on environment (caution to avoid double-counting of DP under Art 69 of 1782/2003) + Subsidies on environmental restrictions.
SE622Dotace na ANCLFA subsidiesSubsidies for Less Favourite Areas (LFA) / areas facing natural or other specific constraints (such as ANC).
SE623Ostatní platby na rozvoj venkovaOther rural development paymentsSupport 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.
SE625Dotace na výrobní spotřebuSubsidies on intermediate consumptionAll farm subsidies on intermediate consumption. Subsidies on wages, rent, taxes and interest are to be excluded.
SE626Dotace na externí faktorySubsidies on external factorsSubsidies on wages, rent and interests.
SE630Platby oddělené od produkceDecoupled paymentsSingle farm payment and single area payment scheme. Additional aid included. SE640 - Additional aid included only up to 2010.
SE631Jednotná platba na farmu a základní platbaSingle Farm Payment and Basic Payment Single Farm Payment for old Member States and Croatia, Malta and Slovenia. Basic payment scheme from 2015.
SE632Jednotná platba na plochuSingle Area PaymentScheme only for new Member States; not chosen by Croatia, Malta and Slovenia.
SE650Celková podpora pro článek 68Total aid for Article 68It 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.
SE699Ostatní dotaceOther subsidiesOther subsidies received including grants and subsidies for disasters or extraordinary subsidies (agri-monetary compensation, etc.).
SE600Saldo provozních dotací a daníBalance current subsidies and taxesSubsidies 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
SE390Daně a poplatkyTaxesFarm taxes and other dues (not including VAT and the personal taxes of the holder) and taxes and other charges on land and buildings.
SE395Saldo DPH bez investicVAT balance excluding on investmentsThe 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)
SE405Saldo investičních dotací a daníBalance subsidies and taxes on investmentSubsidies and taxes not arising from current productive activity in the accounting year.
=Subsidies on investments + premiums for the cessation of dairy farming – VAT
SE406Investiční dotaceSubsidies on investmentsThe 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).
SE409Dotace na zemědělské investiceSubsidies on agricultural investmentsSubsidies on agricultural investment received during the accounting year
SE407Platby za odchozí mléčné výrobkyPayments to dairy outgoersThis premium may be received in the form of a lump sum or be spread over several years.
SE408Saldo DPH z investicBalance of VAT on investmentsIt 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.
SE410Hrubá přidaná hodnotaGross Farm IncomeOutput
- Intermediate consumption
+ Balance current subsidies & taxes.
SE415Čistá přidaná hodnotaFarm Net Value AddedRemuneration 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 MČistá přidaná hodnota - MEDIANFarm Net Value Added - MEDIANMedian 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:
SE420Důchod ze zemědělské činnostiFarm Net IncomeRemuneration 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.
SE425Čistá přidaná hodnota / AWUFarm Net Value Added / AWU€/AWUFarm 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 MČistá přidaná hodnota / AWU - MEDIANFarmNetValue Added / AWU - MEDIAN€/AWUMedian 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:
SE430Důchod ze zemědělské činnosti / FWUFamily Farm Income / FWU€/FWUFamily Farm Income expressed per family labour unit. Takes into account differences in the family labour force to be remunerated per holding.
SE436Celkový majetek konečný stavTotal assets closing valuationFixed 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.
SE437Celkový majetek počáteční stavTotal assets opening valuationFixed 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..
SE441Celkový dlouhodobý majetekTotal fixed assetsAgricultural land and farm buildings and forest capital + Buildings + Machinery and equipment + Breeding livestock, Intangible assets and other non-current assets.
Closing valuation
SE446Půda, trvalé kultury a kvótyLand, permanent crops and quotasAgricultural land, permanent crops, improvements to land, quotas and other prescribed rights (including acquisition costs) and forest land. Closing valuation
SE447Zemědělská půdaAgricultural landAgricultural land owned by the holding
SE448Lesní půda včetně dřeva nastojatoForest land including standing timberForest land in owner occupation included in the agricultural holding. Closing valuation.
SE450StavbyFarm buildingsBuildings belonging to the holder whatever the type of occupancy of the land. Closing valuation
SE455Stroje a zařízeníMachinery and equipmentTractors, motor cultivators, lorries, vans, cars, major and minor farming equipment. Closing valuation
SE460Chovná zvířataBreeding livestockValue at closing valuation of breeding heifers, dairy cows, other cows, breeding: goats, ewes, sows. Closing valuation
SE462Nehmotný majetekIntangible assetsAll intangible assets. Closing valuation.
SE465Celkový oběžný majetekTotal current assetsNon-breeding livestock + Circulating capital (Stocks of agricultural products + Other circulating capital). Closing valuation
SE470Nechovná zvířataNon-breeding livestockValue at closing valuation of all livestock except breeding livestock (SE460) (see RI/CC 882 rev. 6). Closing valuation
SE475Zásoby zemědělských výrobkůStock of agricultural productsValue at closing valuation of all crop and livestock products (except young plantations).
SE476ZásobyInventoriesValue 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
SE480Ostatní oběžný majetekOther circulating capitalCash 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
SE485Celkové závazkyTotal liabilitiesValue at closing valuation of total of (long-, medium- or short-term) loans still to be repaid.
SE490Dlouhodobé závazkyLong & medium-term loansLoans contracted for a period of more than one year.
SE495Krátkodobé závazkyShort-term loansLoans contracted for less than one year and outstanding cash payments.
SE501Čisté jměníNet worthTotal assets – Liabilities.
SE506Změna čistého jměníChange in net worth[ (Total assets - Liabilities) at closing valuation]
- [ (Total assets - Liabilities) at opening valuation].
SE510Průměrný majetek farmyAverage farm capitalAverage 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.
SE516Hrubé investiceGross Investment on fixed assetsPurchases - Sales of fixed assets + breeding livestock change of valuation
SE521Čisté investiceNet Investment on fixed assetsGross Investment on fixed assets – Depreciation
SE526Tok 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
SE530Tok 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.
SE532Tok peněz / celkový majetekCash Flow / farm total capital(Receipts - Expenditure for the accounting year)/(Fixed assets + current assets)
Popis položek Standardního výstupu EU