{
  "url": "https://openlegislation.uk/eu-decision-2010-93/annex/appendix-X",
  "json_url": "https://openlegislation.uk/eu-decision-2010-93/annex/appendix-X.json",
  "legislation": "eudn/2010/93",
  "legislation_title": "Commission Decision of 18 December 2009 adopting a multiannual Community programme for the collection, management and use of data in the fisheries sector for the period 2011-2013 (notified under document C(2009) 10121) (2010/93/EU)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2010-93",
  "path": "annex/appendix/X",
  "kind": "appendix",
  "number": "X",
  "heading": null,
  "text": "List of economic variables for the aquaculture sector\nIncludes 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.\nIncluding social security costs.\nChosen methodology should be explained by the Member State in their National Programme.\nPackaging costs are included in other operational costs.\nChosen methodology should be explained by the Member State in their National Programme.\nESA refers to European System of Accounts 1995 (EU Reg. 2223/96, EU Reg. 1267/2003. Eurostat ESA 1995 manual).\nInterest costs of capital; interest on the national 5 year Government bonds may be used as proxy for financial costs.\nAt the end of the year.\nPurchase and Sale of assets during the year.\nAt the end of the fiscal year.\nThe variable for raw material volume should correspond to the variable on raw material cost.\nThe variable for production volume should correspond to the variable on turnover value.\nConversion factors from numbers to tonnes should be stated in the National Programme.\nFTE National is number of full time equivalent estimated from a national threshold.\nOptional.\nVariable group\nVariable\nSpecification\nUnit\nDefinitionStructural Business Statistics (SBS) Regulation (EC) No 2700/98\nGuideline\nIncome\nTurnover\nPer species\nEuro\n12 11 0\nSubsidies\nEuro\nOther income\nEuro\nPersonnel Costs\nWages and salaries\nEuro\n13 31 0\nImputed value of unpaid labour\nEuro\nEnergy costs\nEnergy costs\nEuro\n20 11 0\nRaw material costs\nLivestock costs\nEuro\nSBS (13 11 0)\nFeed costs\nEuro\nSBS (13 11 0)\nRepair and maintenance costs\nRepair and maintenance\nEuro\nSBS (13 11 0)\nOther operational costs\nOther operational costs\nEuro\nSBS (13 11 0)\nCapital costs\nDepreciation of capital\nEuro\nESA 6.02. to 6.05.\nFinancial costs, net\nEuro\nExtraordinary costs, net\nExtraordinary costs, net\nEuro\nCapital value\nTotal value of assets\nEuro\nEuro\n43 30 0\nESA 7.09. to 7.24.\nInvestments\nNet Investments\nEuro\nEuro\n15 11 0\n15 21 0\nESA 3.102. to 3.111.\nDebt\nDebt\nEuro\nRaw material Volume\nLivestock\nTon\nFish Feed\nTon\nVolume of Sales\nVolume of Sales\nPer species\nTon\nEmployment\nNumber of persons employed\nBy Gender\nNumber\n16 11 0\nFTE National\nBy Gender\nNumber\n16 14 0\nNumber of enterprises\nNumber of enterprises\nBy size category where the number of persons employed is: (SBS 16.11.0) is:\n1.. ≤ 5\n2.. 6-10\n3.. > 10\nNumber\n11 11 0",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Including social security costs."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Chosen methodology should be explained by the Member State in their National Programme."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Packaging costs are included in other operational costs."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "Chosen methodology should be explained by the Member State in their National Programme."
    },
    {
      "type": "footnote",
      "label": "f6",
      "text": "ESA refers to European System of Accounts 1995 (EU Reg. 2223/96, EU Reg. 1267/2003. Eurostat ESA 1995 manual)."
    },
    {
      "type": "footnote",
      "label": "f7",
      "text": "Interest costs of capital; interest on the national 5 year Government bonds may be used as proxy for financial costs."
    },
    {
      "type": "footnote",
      "label": "f8",
      "text": "At the end of the year."
    },
    {
      "type": "footnote",
      "label": "f9",
      "text": "Purchase and Sale of assets during the year."
    },
    {
      "type": "footnote",
      "label": "f10",
      "text": "At the end of the fiscal year."
    },
    {
      "type": "footnote",
      "label": "f11",
      "text": "The variable for raw material volume should correspond to the variable on raw material cost."
    },
    {
      "type": "footnote",
      "label": "f12",
      "text": "The variable for production volume should correspond to the variable on turnover value."
    },
    {
      "type": "footnote",
      "label": "f13",
      "text": "Conversion factors from numbers to tonnes should be stated in the National Programme."
    },
    {
      "type": "footnote",
      "label": "f14",
      "text": "FTE National is number of full time equivalent estimated from a national threshold."
    },
    {
      "type": "footnote",
      "label": "f15",
      "text": "Optional."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2010/93/annex/appendix/X",
    "retrieved_at": "2026-11-01T15:16:11.404888+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}