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FARM INCOMES IN SCOTLAND 2000/01
TABLE 7(a)
AVERAGE OPENING AND CLOSING BALANCE SHEETS BY TENURE AND TYPE OF FARM 2000/01
OWNER-OCCUPIED FARMS
Type of Farms | Specialist Sheep (LFA) | Specialist Beef (LFA) | Cattle and Sheep (LFA) | Cereals | General Cropping | Dairy | Mixed | ALL TYPES |
Number of Farms in Sample | 20 | 42 | 34 | 10 | 22 | 44 | 20 | 198 |
| OV | CV | OV | CV | OV | CV | OV | CV | OV | CV | OV | CV | OV | CV | OV | CV |
Assets |
Land and Buildings etc (1) | 222,644 | 224,886 | 202,697 | 209,404 | 243,185 | 245,946 | 390,406 | 394,008 | 751,130 | 749,960 | 346,609 | 355,737 | 534,627 | 536,460 | 371,730 | 375,553 |
Other Fixed Assets (2) | 39,877 | 37,810 | 70,516 | 65,895 | 63,569 | 58,960 | 49,671 | 45,831 | 92,215 | 89,426 | 88,533 | 83,081 | 75,187 | 72,313 | 68,365 | 64,596 |
Current Assets (3) | 48,333 | 40,350 | 72,333 | 76,796 | 80,081 | 85,182 | 46,910 | 50,150 | 116,181 | 103,428 | 265,189 | 197,522 | 102,592 | 106,953 | 100,284 | 92,857 |
Total Assets | 310,855 | 303,047 | 345,546 | 352,096 | 386,836 | 390,089 | 486,987 | 489,989 | 959,526 | 942,814 | 700,331 | 636,340 | 712,407 | 715,726 | 540,379 | 533,006 |
Liabilities |
Bank Loans | 1600 | 1605 | 23,155 | 22,625 | 15,989 | 15,179 | 9,711 | 8,381 | 4,612 | 3,769 | 26,982 | 26,520 | 21,651 | 19,599 | 16,201 | 15,277 |
Other Long and Medium Term Loans (4) | 7,458 | 8,319 | 5,398 | 5,081 | 18,181 | 16,981 | 19,674 | 18,469 | 1,775 | 1,426 | 10,131 | 10,675 | 13,838 | 12,737 | 10,814 | 10,336 |
Bank Overdraft | 19,399 | 12,603 | 25,038 | 26,380 | 39,324 | 42,076 | 50,146 | 50,556 | 10,151 | 11,669 | 40,578 | 39,436 | 60,521 | 61,573 | 39,134 | 40,371 |
Other Short Term Loans (5) | 6,707 | 11,706 | 9,178 | 8,215 | 7,575 | 7,942 | 12,924 | 8,851 | 20,188 | 9,240 | 16,585 | 22,950 | 11,346 | 11,095 | 11,806 | 10,714 |
Total External Liabilities | 35,164 | 34,233 | 62,770 | 62,300 | 81,069 | 82,177 | 92,454 | 86,256 | 36,727 | 26,104 | 94,276 | 99,581 | 107,356 | 105,004 | 77,955 | 76,698 |
(of which Total Bank Borrowing) | (20,999) | (14,208) | (48,193) | (49,005) | (55,313) | (57,255) | (59,856) | (58,937) | (14,763) | (15,438) | (67,560) | (65,956) | (82,172) | (81,172) | (55,335) | (55,648) |
Total External Liabilities as a Percentage of Total Assets | 11 | 11 | 18 | 18 | 21 | 21 | 19 | 18 | 4 | 3 | 13 | 16 | 15 | 15 | 14 | 14 |
(1) Land and buildings, improvements and fixed equipment.
(2) Machinery, equipment and vehicles, and breeding livestock
(3) Physical working assets such as trading livestock, harvested and growing crops, purchased stores and liquid assets such as sundry debtors.
(4) Loans by the Scottish Agricultural Securities Corporation, insurance companies and building societies and also family loans
(5) Outstanding capital debt for machinery and equipment being acquired under hire purchase or finance leasing arrangements, and also sundry creditors and receipts in advance.
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