Scottish Government

ISBN 0 7559 6037 8

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Contents

Introduction
Annex 1
Annex 2

Summary of the 2004/05 FAS Results
Chart 1 Net Farm Incomes
Chart 2 Net Profit
Chart 3 Cash Incomes
Chart 4 Occupier's Net Income

Section A: Outputs, Inputs and Net Farm Income
Net farm income per farm by type of farming
Net farm income and direct subsidies
Output, inputs and net farm income by type of farming and size of business
Percentage distribution of farms according to net farm income, net profit and cash income
Average tenant's capital by type of farming and size of business

Section B: Balance Sheet and Flow of Funds Data
Average opening and closing balance sheets by tenure and type of farm
Farm business fund flows and net profit by tenure and type of farm

Section C: Quartiles
Net farm income, output and input performance bands by quartile

Section D: Non-Farming Income
Sources and levels of non-farming income
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