Agricultural enterprise and income statistics: documentation of statistics
The documentation of the statistics describes how the statistics were compiled and what methods were used in the compilation. The data help interpret the figures of the statistics and evaluate their reliability and comparability. The quality report is based on the EU's SIMS model. The documentation also contains change releases describing changes in the statistics and possible specifying methodological descriptions.
If you are looking for statistical figures for these statistics, go to the statistics page: Agricultural enterprise and income statistics
Quality report
Data description (SIMS 3.1)
The statistics have been discontinued. The agricultural enterprise and income statistics describe farm incomes subject to taxation, and expenditure, assets and debts of farms, as well as changes in the fixed assets of farms. The main sources of data for the statistics are individual tax forms and a statistical survey of farm enterprises. The statistics describe separately agriculture and forestry. The data are classified by variables like area, production sector and farm size category. The verified development is also described as a time series spanning ten years.
Concepts and definitions (SIMS 3.4)
Deductible agricultural expenses
All expenses incurred in acquiring or maintaining agricultural income are deductible, inter alia: - cash wages paid to those who work on the farm; - expenses for acquisition of seeds, fertilizers, soil improvement and plant, protection compounds, fodder, fuels and lubricants as well as electrical power for use on the farm; - expenses for acquisition of livestock for use on the farm; - expenses for acquisition and renovation of buildings and constructions on the farm, machines, tools and appliances used on the farm, as well as for pipe draining, bridges, dams and similar equipment; - expenses for livestock inspections, veterinary medicine services, soil fertility analyses, etc.; - insurance premiums paid for buildings and other agricultural assets on the farm; - expenses for repair and maintenance of buildings and construction on the farm, as well as machines, tools, appliances, ditches, bridges, fences, roads, etc. used on the farm; - expenses for lighting and heating, etc. in buildings on the farm; - the stumpage value of timber from the farm's own forest for use on the farm for purposes other than construction and repair of buildings and constructions used in farm production; - rents and other compensations for agricultural land, buildings, machines, tools and appliances as well as other production equipment; - the part not written off in taxation of the acquisition expense for property transferred by the taxpayer to agriculture from another income source, or such higher amount which has been deemed to be the taxable sales price in that income source; - real estate tax, to the extent that it pertains to property used on the farm.
Farm
The Farm Register defines a farm as an "active holding" with agricultural production and at least one hectare of arable land in use. A holding with less than one hectare of arable land in use is considered to be a farm for statistical purposes if its economic size is at least 1 European Size Unit (ESU), i.e. 1200 euros. In agricultural income and tax statistics a farm is defined as a holding which has at least 2 hectares of arable land under cultivation and is held by an individual. In agricultural business and income statistics a farm is defined as a holding which has at least 2 hectares of cultivated farmland and is taxed under the Farm Income Tax Act.
Farming
Farming comprises all agricultural and forestry activities of a farm. Agriculture includes agriculture proper as well as special farming and other activities associated with agriculture or forestry that are not deemed to constitute a separate business.
Net agricultural income
Net agricultural income is the income received in money or money's worth in the tax year, after deduction of expenses incurred in acquiring or maintaining the income.
Net income from agriculture
Net income from agriculture equals net agricultural income minus index and exchange rate losses and interest on debts pertaining to agriculture. The net income from agriculture of a person engaging in agriculture is the total net income of agriculture from each of that person's farms.
Production line
A farm's production line is determined on the basis of those products that account for 65 percent of the total sales income from livestock and crop production as well as subsidiary production income. In cases where income data are lacking, the production line has been determined based on the information in the rural business register.
Taxable agricultural income
Taxable agricultural income includes inter alia: - sales prices and other compensation for agricultural and horticultural produce as well as livestock; - sales prices for machines and buildings; - farm subsidies and compensations; - sales price and other compensations as well as insurance and other indemnities for gravel, clay, earth, peat, reindeer moss and other substances that have been removed from the farm; - sales price for products from a production facility on the farm as well as compensations from another activity in connection with agriculture or forestry, unless the production facility or activity is deemed to be a separate business; - sales price for products obtained through hunting or fishing; - rents and other compensations for the use of machines, tools and appliances, horses and other production equipment, as well as such wages and other work-related compensations for work performed by the taxpayer or by workers hired for agricultural or forestry work that are paid in connection with compensations for the use of production equipment; - land rent, rents and other similar compensations received for the farm or part of it or for buildings situated on the farm; - sales prices for agricultural equipment acquired by purchase; - the probable sales price at the time of sales for such agricultural and horticultural produce, gravel, clay, earth, peat, reindeer moss and other substances that have been removed from the farm and transferred to another income source of the taxpayer.
Institutional mandate (SIMS 6)
The compilation of statistics is guided by the Statistics Act. The Statistics Act contains provisions on collection of data, processing of data and the obligation to provide data. Besides the Statistics Act, the General Data Protection Regulation, the Data Protection Act and the Act on the Openness of Government Activities are applied to processing of data when producing statistics.
Statistics Finland compiles statistics in line with the EU’s regulations applicable to statistics, which steer the statistical agencies of all EU Member States.
Further information: Statistical legislation
Quality assurance (SIMS 11.1)
Quality management requires comprehensive guidance of activities. The European Statistics Code of Practice forms the basis for the common quality system of the European Statistical System.
The Code of Practice is based on 16 principles that concern statistical authorities' independence, accountability and the quality of the processes and data to be published.
The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Commission and are supplementary to them. The quality criteria of Official Statistics of Finland are compatible with the European Statistics Code of Practice.
Further information:
Release calendar (SIMS 8.1)
Statistics Finland publishes new statistical data at 8 am on weekdays in its web service. The release times of statistics are given in advance in the release calendar available in the web service. The data become public after they have been updated in the web service.
Further information: Publication principles for statistics at Statistics Finland
User access (SIMS 8.3)
The data are released to all users at the same time. Statistical data may be processed at Statistics Finland and information on them may be given before release only by persons involved in the production of the statistics concerned or who need the data of the statistics concerned in their own work before the data are published.
Further information: Publication principles for statistics
Unless otherwise specifically stated in connection with the product, data or service concerned, Statistics Finland is the producer and copyright owner of the data.
Further information: The terms of use for statistical data
Confidentiality - policy (SIMS 7.1)
The data protection of data collected for statistical purposes is guaranteed. The compilation of statistics is guided by the Statistics Act. Alongside the Statistics Act, the EU’s General Data Protection Regulation (eur-lex.europa.eu) and the Finnish Data Protection Act (Finlex.fi) are applied to the processing of personal data. Provisions on the confidentiality of data collected for statistical purposes are laid down in the Act on the Openness of Government Activities (Finlex.fi).
The data are processed only by persons who need the data in their work. The use of data is restricted by usage rights. All persons employed by Statistics Finland have signed a pledge of secrecy, where they have obliged to keep secret the data prescribed as confidential by virtue of the Statistics Act or the Act on the Openness of Government Activities.
Further information: Data protection