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

Anhang 3 257
3.3.3 Standard - Balance Sheets
Balance sheet book values
Fix assets year end in 1000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Land 208 208 208 208 208 208 208 208 208 208 208
Buildings 264 242 221 199 178 156 135 114 92 71 49
Machinery 270 246 241 261 257 263 247 272 279 296 284
Milk quota owned since 1983 0 0 0 0 0 0 0 0 0 0 0
Milk quota bought
Livestock assets in 1000
0 0 0 0 0 0 0 0 0 0 0
Dairy cattle
Operating assets in 1000
224 224 223 220 217 214 210 207 204 203 201
Field inventory 0 0 0 0 0 0 0 0 0 0 0
Storage outputs, inputs 0 0 0 0 0 0 0 0 0 0 0
Cash on hand 100 119 120 93 85 69 68 54 47 54 87
Total farm asset
Liabilities year end in 1000
1066 1040 1012 981 945 911 869 854 831 832 830
GDR-old liabilities 0 0 0 0 0 0 0 0 0 0 0
Long term 165 147 127 108 87 67 45 23 0 0 0
Medium term 150 125 100 75 50 25 0 0 0 0 0
Short term 0 0 0 0 0 0 0 0 0 0 0
Total liabilities 315 272 227 183 137 92 45 23 0 0 0
Networth in 1000 (econ. accounting, econ. valuation, no unrealized capital gains)
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Networth nominal in 1000 751 768 785 798 807 819 824 831 831 832 830
Change to previous year in 1000 17 17 13 9 12 5 8 -1 1 -2
Change to previous year in % 2,3% 2,2% 1,7% 1,2% 1,5% 0,6% 0,9% -0,1% 0,1% -0,2%
Real networth in 1000 (econ. accounting, econ. valuation, no unrealized capital gains)
Networth real in 1000 768 770 767 761 757 746 738 723 710 695
Change to previous year in 1000 17 17 13 9 12 5 8 -1 1 -2
Change to previous year in % 2,3% 2,1% 1,7% 1,2% 1,6% 0,6% 1,0% -0,1% 0,1% -0,2%
Balance sheet market values
Fix assets year end in 1000
1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Land 352 352 342 331 321 311 300 290 280 269 259
Buildings 344 327 311 295 280 266 253 240 228 217 206
Machinery 236 221 219 231 227 229 218 236 241 255 249
Milk quota owned since 1983 483 483 483 483 483 483 483 483 483 483 483
Milk quota bought
Livestock assets
0 0 0 0 0 0 0 0 0 0 0
Dairy cattle
Operating assets
287 287 285 282 277 274 269 264 261 259 257
Field inventory 0 0 0 0 0 0 0 0 0 0 0
Storage outputs, inputs 0 0 0 0 0 0 0 0 0 0 0
Cash on hand 100 119 120 93 85 69 68 54 47 54 87
Total farm asset (market values) 1802 1790 1759 1715 1674 1632 1592 1567 1541 1538 1542
Liabilities year end 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
GDR-old-liabilities 0 0 0 0 0 0 0 0 0 0 0
Long term 165 147 127 108 87 67 45 23 0 0 0
Intermedium term 150 125 100 75 50 25 0 0 0 0 0
Short term 0 0 0 0 0 0 0 0 0 0 0
Total liabilities 315 272 227 183 137 92 45 23 0 0 0
Networth (calculated from market values unrealized capital gains are deducted here)
Networth nominal in 1000
(market values) 1487 1518 1531 1532 1536 1541 1547 1544 1541 1538 1542
Change to previous year 31 13 1 4 5 6 -2 -4 -2 3
Change to previous year 2,1% 0,9% 0,0% 0,3% 0,3% 0,4% -0,1% -0,2% -0,2% 0,2%
Networth real 1518 1501 1472 1448 1423 1401 1371 1341 1313 1290
Change to previous year in 1000 31 13 1 4 4 5 -2 -3 -2 3
Change to previous year in % 2,0% 0,9% 0,0% 0,3% 0,3% 0,4% -0,1% -0,2% -0,2% 0,2%
FAL-BW
Source: TIPI-CAL-example farm HEMME (1997)