Ein Konzept zur international vergleichenden Analyse von ... - IFCN

Anhang 3 252
3.2.10 Assets (Sheet Asset)
I. Aims/Activity
Estimate values of all farm inventory for economic, tax account and market values, land, machinery,
buildings, quotas, livestock, cash on hand.
II. External variables
· Cash on hand year end
· Land input data (ha owned, buy, sell)
· Machinery, buildings and quota values
· Livestock values
III. The calculations
1. Additional calculations
· Land owned year end (arable and grass land)
· Land values (market value, economic value and tax account)
2. Market values 3. Econ. account 4. Tax account
· Buildings
· Machinery
· Livestock
· Milk quota
· Field inventory
· Cash on hand year end
· Total value
2. Unrealised capital gains/losses (year end)
· Land
· Buildings
· Machinery
· Livestock
· Milk quota
· Field inventory
· Total
IV. Results
Balance sheet (assets) in market values, tax values and economic values
Quelle: TIPI-CAL-Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)