Scottish Government

FARM INCOMES IN SCOTLAND 2003/04

March 2005
ISBN 0-7559-3958-1

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CONTENTS

Introduction
Agricultural and Farm classification and the Farm Accounts Survey
Annex 1
Annex 2
Summary of the 2003/04 FAS Results and NFI Forecasts
Chart 1 Net Farm Incomes
Chart 2 Mean Net Profit for FAS Farms
Chart 3 Mean Cash Incomes per farm
Section A: Outputs, Inputs and Net Farm Income
Table 1: Net farm income per farm by type of farming
Table 2: Net farm income and direct subsidies, including 2003-04 forecasts
Table 3: Output, inputs and net farm income by type of farming and size of business
Table 4: Percentage distribution of farms according to net farm income, net profit and cash income
Table 5: Average tenant's capital by type of farming and size of business
Section B: Balance Sheet and Flow of Funds Data
Table 6: Average opening and closing balance sheets by tenure and type of farm
Table 7: Farm business fund flows and net profit by tenure and type of farm
Section C: Quartiles
Table 8: Net farm income, output and input performance bands by quartile
Section D: Non-Farming Income
Table 9: Sources and levels of non-farming income
Table 10: Percentage distribution of non-farming income
Appendix:
part I: classification of farms
part II: accounting terms
part III: balance sheets and flow of funds
part IV: quartiles
part V: non-farming income