Value of remuneration of all factors of production involved in a given production process: land, capital and work. It is the net value added at basic prices (i.e. including taxes and subsidies linked to agricultural products) reduced by the amount of taxes related to the activities of the agriculture households paid by farmers and increased by other subsidies on production and agricultural land received by agriculture households.

• Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community
  Place of publication: (https://eur-lex.europa.eu/legal-content/PL/TXT/?uri=CELEX:32004R0138)