Statistical presentation

Data description

The basic unit in the Economic accounts for agriculture is the agricultural holding, which also includes horticultural holdings. Together, agricultural holdings (including horticulture) constitute the agricultural sector.

An agricultural holding carries out the following economic agricultural activities:

• cultivation of crops;
• animal husbandry;
• mixed crop and livestock production;
• agricultural services (contract work);
• hunting, trapping and game propagation, including related service activities.

So-called non-landowning contractors (agricultural service enterprises that do not themselves carry out crop or livestock production but provide services such as contract work) are also considered basic units within the agricultural sector. This differs from the previous statistic Gross factor income of agriculture, which did not include non-landowning contractors.

As an integral part of the European System of National and Regional Accounts (ESA 2010), the Economic accounts for agriculture follows the ESA 2010 definition of the agricultural industry, but with a few deviations: Agricultural sector in the Economic accounts for agriculture = National Accounts agricultural industry (NACE Rev. 2, section 01)

• minus production units providing agricultural services other than contract work (e.g. operation of irrigation systems);
• minus units where agricultural activity constitutes only a non-commercial (hobby) activity that is included in the National Accounts;
• plus secondary agricultural activities in units whose main activity is not agriculture.

Since the holding is the central unit in the Economic accounts for agriculture, secondary non-agricultural activities carried out within the holding are also included. Non-agricultural secondary activities are activities whose costs cannot be separated from those of agricultural production. Examples include on-farm processing of agricultural products (e.g. dairy or juice production), forestry, and agro-tourism.

The macroeconomic framework of the Economic accounts for agriculture is based on a system of interrelated accounts. Each account consists of a number of items (products) and key aggregates, such as gross value added and entrepreneurial income. All items and aggregates are published in StatBank table JOEK1.

Production account Output − Intermediate consumption = Gross value added (GVA) − Consumption of fixed capital = Net value added (NVA)

Generation of income account Net value added − Other taxes on production Other subsidies on production = Factor income − Compensation of employees = Net operating surplus

Entrepreneurial income account Net operating surplus Property income received (interest received) − Property income paid (interest paid) − Rent paid (land and building leases) = Entrepreneurial income

Capital account Gross fixed capital formation (GFCF) − Consumption of fixed capital = Net fixed capital formation (Net investment) Changes in inventories Capital transfers

Labour input in the agricultural sector:

• Non-salaried labour
• Salaried labour

Production account in detail: The production account is the first stage in the Economic accounts for agriculture. It shows how the gross value added (GVA) is derived from the total output of the agricultural industry by deducting the value of intermediate consumption (inputs such as feed, fertilizers, energy, maintenance, etc.).

Hence, gross value added represents the value created by the agricultural industry itself, calculated as the value of total output less the value of goods and services consumed during production. Net value added equals gross value added minus consumption of fixed capital (depreciation). The item consumption of fixed capital covers depreciation on machinery, equipment, buildings and other fixed assets. The Economic accounts for agriculture differs from the previous statistic Gross factor income of agriculture by including consumption of fixed capital and thus calculating net value added. The output is valued at basic prices, meaning that product-related taxes and subsidies are included in the value of sales. The Economic accounts for agriculture also differs from Gross factor income of agriculture by including product-related taxes and subsidies in the output value. In practice, this has only a limited impact on the overall results, as product-related subsidies apply only to potatoes and cattle. The product subsidy for potatoes was introduced in 2022.

On the Production Account: In the production account, the Economic Accounts for Agriculture first measure the total output of agricultural production and activities, which includes:

Crop production Animal production Agricultural services Secondary activities

Crop Production: The crop production account consists of the following main products (or categories):

Cereals Industrial crops Forage plants Vegetables and horticultural products Potatoes Fruit Seeds

The output of cereal production consists of wheat, barley, rye, oats, triticale, and maize (at maturity), including the production of seed and stock changes on farms. Cereal output covers farm sales of cereals to trading companies and similar enterprises, the value of farm stock changes, cereals used for on-farm feed, and sales of cereals between farms. The value of stock changes also appears in the capital account along with herd changes under the item Inventory Changes. The Economic Accounts for Agriculture differs from the previous account, Gross Farm Income, by including the value of stock changes in the output of production.

Industrial crops include rapeseed, legumes, and sugar beets. All three are almost exclusively sold to trading companies and food or energy production enterprises. The account of industrial crops does not include the value of farm stock changes, as this is not relevant.

Forage plants: The output of fodder crops consists of maize and cereals for silage, grass, alfalfa, post-harvest regrowth after cereals and whole-crop cereals, fodder beets, and straw for both feed and fuel. Fodder crops are primarily used on the farm itself and may be traded between farms, except straw for fuel, which is sold externally (e.g., to district heating). The account of fodder crops does not include stock changes, as it is not relevant.

Vegetables, Ornamental Plants, Fruit: In addition to all types of vegetables and fruits/berries, the output account includes Christmas tree producers’ sales of Christmas trees and greenery, nursery products, and farm investments in plantations, such as strawberry plantations. Farm investments in plantations appear both in the production account as output and in the capital account as gross fixed capital formation. The Economic Accounts for Agriculture differs from the previous account, Gross Farm Income, by including farm investments in plantations in the output of vegetables and ornamental plants.

Potato output consists of farm sales of table potatoes, industrial potatoes, and seed potatoes to wholesale companies, potato starch producers, etc.

Seeds: Output includes clover and grass seeds, spinach seeds, and other seeds.

Animal production consists of the output of:

Live cattle Live pigs Live horses, asses, mules and hinnies Live sheep and goats Live poultry Other animals Raw milk Eggs Other animal products.

The output of animal production consists of farms’ sales of animals for slaughter in Denmark and the export of live animals for both slaughter and breeding abroad. In other words, it includes farms’ sales of animals to slaughterhouses or for export, while sales between farms — such as piglets or calves — are not included. The output from livestock consisting of milk, eggs, and other animal products covers farms’ sales of milk, eggs, honey, wool, hatching eggs, and pelts to dairies, egg packing stations, hatcheries, and other purchasers of these products.

Agricultural Services: This item reflects farm output from contracting activities, rental of farm buildings, and leasing of equipment. Output from contracting constitutes the largest part of this item. This corresponds to the same item on the consumption side, Agricultural Services (consumption), which shows the sector’s expenditure on the same activities. Values do not match exactly, as farms may earn from contracting activities conducted outside the agricultural sector. Agricultural services in the Economic Accounts for Agriculture differs from Gross Farm Income by including output from off-farm machinery contractors when they perform agricultural tasks, e.g., harvesting.

Secondary activities are non-agricultural side activities that cannot be separated from the farm’s agricultural activities. Examples include boarding livestock, forestry, and agro-tourism.

Intermediate Consumption: The consumption of goods and services in agricultural production is recorded in the following main categories: Seeds Energy Fertilizers and soil improvers Plant protection products Veterinary costs Feedingstuffs Maintenance Agricultural services (consumption) Financial intermediation services indirectly measured (FISIM) Other goods and services

Seeds: The total cost of seeds purchased for all crops, including seed potatoes and seeds for Christmas tree production.

Energy: This includes electricity, heating energy, and fuel costs in production, including energy taxes. Energy costs of off-farm machinery contractors are also included, which were not recorded in Gross Farm Income.

Fertilizers and Soil Improvers: Covers purchases of fertilizers (both single and compound) and lime/marl, also considered soil improvers.

Plant Protection Products: Covers all costs for pesticides, including those used in Christmas tree production.

Veterinary Costs: Covers all expenses for veterinary services and veterinary medicines.

Feedingstuffs: Costs are recorded separately for: Feed supplied by other farms. Feed purchased externally from trading companies or feed producers. Feed produced and used on the same farm. Unlike Gross Farm Income, feed costs are not split by mixed vs. single feed. Feed supplied by other farms includes cereals and fodder crops. Feed purchased externally includes mixed feed and single feed materials (mainly cereals, legumes, oilcakes, beet pellets, etc.). Internally produced feed includes cereals, potatoes, legumes, and fodder crops.

Maintenance of Materials and Buildings: Records costs for maintaining equipment, materials, buildings, and land improvements.

Agricultural Services (consumption): Records costs of contracting activities, rental of farm buildings, and leasing of equipment. Differs from Gross Farm Income by excluding the estimated value of owner hours at off-farm contractors.

Financial intermediation services indirectly measured (FISIM): Covers financial services from banks and credit institutions paid indirectly. In Economic Accounts for Agriculture, these are treated as production costs affecting gross value added, rather than just financial expenses.

Other goods and services: Includes various costs from other sectors, such as plant and animal production services, packaging, insurance, and direct banking costs, including off-farm contractors. This differs from Gross Farm Income, which excludes off-farm contractors and separates direct banking costs.

Income Generation Account: The income generation account shows the path from gross value added to factor income, illustrating how taxes and subsidies affect the sector’s financial resources. Factor income is calculated from net value added by subtracting other production taxes and adding other production subsidies. It represents the income available to remunerate labor. Net farm surplus is derived by subtracting wages from factor income, showing what remains for the farm owner after paying employees but before compensating their own labor.

Compensation of employees: Covers paid labor on farms and wages for contracting work performed by non-farm enterprises in support of agricultural production.

Other taxes on production: Includes property taxes and vehicle weight taxes.

Other subsidies on production: Covers direct financial support (e.g., basic payment scheme, organic area payments). Product-specific subsidies are included in basic prices, while subsidies for environmental technology and modernization are recorded as investment subsidies. Young farmer support is recorded under other capital transfers. Unlike Gross Farm Income, which includes these subsidies in general subsidies, the Economic Accounts for Agriculture distinguish factor income and net farm surplus and include employee wages.

Operating Income Account: Reflects farm business results “after financial adjustments,” showing the owner’s capacity to earn from the farm itself. Operating income is calculated from net farm surplus by accounting for financial items and lease/rental expenses. This account does not exist in Gross Farm Income.

Capital Account: Distinguishes between actual investment (net investment) and depreciation of existing capital (consumption of fixed capital). Inventory changes and capital transfers provide a complete view of agricultural assets, not just investments. Gross fixed capital formation covers all investments in production means before depreciation (buildings, equipment, land improvements, permanent crops, livestock). Neither capital account nor gross fixed capital formation exist in Gross Farm Income.

Agricultural labour input: Agricultural labour input is recorded in table JOEK3, showing full-time equivalents (FTEs) used in both unpaid and paid work. Covers all work in agricultural and secondary activities on farms, as well as off-farm contractors performing agricultural tasks. This is a key indicator for measuring and comparing labor use in agriculture across EU countries. Agricultural labour input is not recorded in Gross Farm Income.

Classification system

The statistics are broken down by product, e.g. wheat, milk, energy, etc., and geographically by region.

Sector coverage

Agriculture and horticulture.

Statistical concepts and definitions

Basic price: The amount receivable by the producer from the purchaser for a unit of a good or service produced as output minus any tax payable, and plus any subsidy receivable, on that unit as a consequence of its production or sale; it excludes any transport charges invoiced separately by the producer.

Statistical unit

Agricultural holdings, including horticultural holdings, as well as small holdings.

Statistical population

The population covers the entire agricultural sector, i.e. all holdings, including horticultural and small holdings, and the economic activities within the scope of the agricultural sector. Non-commercial farms are not included.

Reference area

Denmark.

Time coverage

The statistics are published for the first time in October 2025, covering the years 2022, 2023, and 2024 in the StatBank. The regional breakdown is published for the years 2022 and 2023. The previous compilation Gross Value Added of Agriculture covers the period from 1990 up to and including 2023. It is also broken down by region for the years 2011 to 2023. The Economic accounts for agriculture at the European level have been published in the EU statistical database.

Base period

Not relevant for this statistic.

Unit of measure

The products in the StatBank tables JOEK1 and JOEK2 are measured in million DKK and at basic prices, which include product-related subsidies and taxes/charges. In JOEK1, the values are presented in either current prices or constant prices (previous year). In JOEK3, the products are measured in annual work units. One annual work unit corresponds to one person working full-time for one year.

Reference period

The statistics refer to the calendar year.

Frequency of dissemination

Annually.

Legal acts and other agreements

Regulation (EC) No 138/2004 of the European Parliament and of the Council on the economic accounts for agriculture in the Community is the regulation that sets out Denmark’s obligations towards the EU.

Cost and burden

The direct reporting burden is very limited, as the statistics are based on data from other statistics.

Comment

Additional information can be found on the topic page Økonomi for landbrug og gartneri or obtained by contacting Statistics Denmark.