Scottish Government

ISBN 978 0 7559 6611 0
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Contents

Introduction

Annex 1
Annex 2

Summary of the 2005/06 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
Table No. 1 Net farm income per farm by type of farming
Table No. 2 Net farm income and direct subsidies
Table No. 3 Output, inputs and net farm income by type of farming and size of business
Table No. 4 Percentage distribution of farms according to net farm income, net profit and cash income
Table No. 5 Average tenant's capital by type of farming and size of business

Section B: Balance Sheet and Flow of Funds Data
Table No. 6 Average opening and closing balance sheets by tenure and type of farm
Table No. 7 Farm business fund flows and net profit by tenure and type of farm

Section C: Quartiles
Table No. 8 Net farm income, output and input performance bands by quartile

Section D: Non-Farming Income
Table No. 9 Sources and levels of non-farming income
Table No. 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