A scheme of Financial Statement
for agricultural holdings

The Financial Statement makes possible the management of technical, economic and financial data of agricultural holdings and the measurement of performance through the analysis of the operating results.

Farm capital and assets

The farm organization of land, buildings, machinery, and equipments.

Economic data

The sales of production and services realized by the farm processes (crops and livestocks), the other gainful activities and the revenues from public subsidies

Technical data

Land use, livestock management, labour, production processes, quality certification.

Financial data

Debts, receivables, claims from cooperatives or public administrations.

Who can use it?



The agronomic schools and the specific accounting courses in the Agricultural Faculties can use the simplified Financial Statements for teaching and experimental activities.

Agricultural holdings

Farms can use the scheme of Financial Statement to evaluate their own capacity of farm management, thanks to a user-friendly and self-teaching approach.

Consultancy and Advisory Services

They can use the Financial Statement to improve their technical assistance services for the farms and to strengthen their professional capacity.

The Italian FADN

The Italian Farm Accountancy Data Network (FADN) is an EU instrument having as objective the knowledge of the economic situation of European agriculture and the planning and evaluation of the Community Agricultural Policy (CAP).

The Italian FADN is based on a stratified sample of about 11,000 holdings representing the different types of production and size of the national agriculture.

The primary task of FADN is to meet the information needs of the European Union for the definition and evaluation of the CAP.

FADN represents the main source of microeconomic information for EU Commission and the Member States: it is a bases for the impact assessment of CAP changes and intervention, mainly through the simulation of different scenarios on the farm economic, environmental, and social sustainability. FADN is used also for the justification of the agricultural subsidies financed by the European Union and for the assessment of the importance of agricultural enterprises as suppliers of common goods.

FADN data are protected by specific Community and national rules: it is forbidden the use for purposes different from the evaluation of agricultural policies or sectoral studies and analyses. FADN data may not be used for administrative checks or tax audits.

Financial Statement DataSheet

The DataSheet for the Financial Statement is a free web tool made available by CREA and realized inside the FADN survey. Starting from the data collected for th Financial Statement, it allows the drafting of the gross margins of the production processes (crops and livestock) activated by the farm. The data of the production processes are compared with the analogous average results published by FADN. The system permits to evaluate the output (yields, production value and gross margin) and the composition of variable costs. Further information in the app web of FS Datasheet.
Go to FS DataSheet website