Polish FADN accounting data are sourced from individual holdings and from legal entities. Due to the specific character of accounting data from individual holdings and from legal entities they are collected by separate forms.
The key issue is to ensure good quality of accounting data. For this purpose, the data is tested, first at the level of software for data entry, and then in the Agricultural Holdings Accountancy Department, where clarifications of advisors are analysed and where additional tests are performed, for example enabling the capture of the outliers in the group. The test results are forwarded to the Accountancy Offices to make adjustments in the data or explain the situations identified by the test.
The accountancy data which are considered as error free make the Polish FADN database. On the basis of these data Farm return is produced and then sent to the European Commission. In this way, Poland fulfills the obligations arising from membership in the European Union. The data provided to the European Commission are subject to testing, independent of the tests forced in Polish FADN, after tests comments and objections are directed to the Agricultural Holdings Accountancy Department. After accepting explanations to test communicates and all necessary amendments in the data The European Commission recognizes the data as definitive. Thus, it becomes possible to produce Standard results.
The accountancy data from the database of Polish FADN are also used for producing Reports (individual, comparative, dynamic) containing the selected results of farms and they are also used for preparing various analyzes, publications and expertise, made by staff of the Institute as well as external users such as universities, research institutes, public administration.
It should be noted that for the analysis only average data is used for separated groups of agricultural holdings. Each group must have at least 15 farms thus ensure anonymity and data protection. Accounting data (which term includes also explanations of tests communicates) of a single holding may be released only by the farmer himself or with his formal consent.