Appendix X

United Kingdom

List of economic variables for the aquaculture sector

Variable group	Variable	Specification	Unit	DefinitionStructural Business Statistics (SBS) Regulation (EC) No 2700/98	Guideline
Includes direct payments, e.g. compensation for stopping trading, refunds of fuel duty or similar lump sum compensation payments; excludes social benefit payments and indirect subsidies, e.g. reduced duty on inputs such as fuel or investment subsidies.
Including social security costs.
Chosen methodology should be explained by the Member State in their National Programme.
Packaging costs are included in other operational costs.
Chosen methodology should be explained by the Member State in their National Programme.
ESA refers to European System of Accounts 1995 (EU Reg. 2223/96, EU Reg. 1267/2003. Eurostat ESA 1995 manual).
Interest costs of capital; interest on the national 5 year Government bonds may be used as proxy for financial costs.
At the end of the year.
Purchase and Sale of assets during the year.
At the end of the fiscal year.
The variable for raw material volume should correspond to the variable on raw material cost.
The variable for production volume should correspond to the variable on turnover value.
Conversion factors from numbers to tonnes should be stated in the National Programme.
FTE National is number of full time equivalent estimated from a national threshold.
Optional.
Income	Turnover	Per species	Euro	12 11 0
	Subsidies^f1		Euro
	Other income		Euro
Personnel Costs	Wages and salaries^f2		Euro	13 31 0
Personnel Costs	Imputed value of unpaid labour^f3		Euro
Energy costs	Energy costs		Euro	20 11 0
Raw material costs	Livestock costs		Euro		SBS (13 11 0)
Raw material costs	Feed costs		Euro		SBS (13 11 0)
Repair and maintenance costs	Repair and maintenance		Euro		SBS (13 11 0)
Other operational costs	Other operational costs^f4		Euro		SBS (13 11 0)
Capital costs^f5	Depreciation of capital		Euro		ESA^f6 6.02. to 6.05.
Capital costs^f5	Financial costs, net^f7		Euro
Extraordinary costs, net	Extraordinary costs, net		Euro
Capital value^f8	Total value of assets		Euro Euro	43 30 0	ESA 7.09. to 7.24.
Investments	Net Investments^f9		Euro Euro	15 11 0 15 21 0	ESA 3.102. to 3.111.
Debt^f10	Debt		Euro
Raw material Volume^f11	Livestock		Ton
Raw material Volume^f11	Fish Feed		Ton
Volume of Sales^f12	Volume of Sales	Per species	Ton^f13
Employment	Number of persons employed	By Gender	Number	16 11 0
Employment	FTE National^f14	By Gender^f15	Number	16 14 0
Number of enterprises	Number of enterprises	By size category where the number of persons employed is: (SBS 16.11.0) is: 1.. ≤ 5 2.. 6-10 3.. > 10	Number	11 11 0

Annotations

Footnotes

f1: Includes direct payments, e.g. compensation for stopping trading, refunds of fuel duty or similar lump sum compensation payments; excludes social benefit payments and indirect subsidies, e.g. reduced duty on inputs such as fuel or investment subsidies.
f2: Including social security costs.
f3: Chosen methodology should be explained by the Member State in their National Programme.
f4: Packaging costs are included in other operational costs.
f5: Chosen methodology should be explained by the Member State in their National Programme.
f6: ESA refers to European System of Accounts 1995 (EU Reg. 2223/96, EU Reg. 1267/2003. Eurostat ESA 1995 manual).
f7: Interest costs of capital; interest on the national 5 year Government bonds may be used as proxy for financial costs.
f8: At the end of the year.
f9: Purchase and Sale of assets during the year.
f10: At the end of the fiscal year.
f11: The variable for raw material volume should correspond to the variable on raw material cost.
f12: The variable for production volume should correspond to the variable on turnover value.
f13: Conversion factors from numbers to tonnes should be stated in the National Programme.
f14: FTE National is number of full time equivalent estimated from a national threshold.
f15: Optional.