Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue

• CELEX: Regulation (EC) No 1500/2000
• Articles: 4

Article 1

The aim of the present Regulation is to provide the definition of general government expenditure and revenue, to supplement classifications of transactions in goods and services (P) and of distribution transactions (D) and to amend the transmission programme of national accounts data.

Article 2

Annex A (European System of Accounts ESA 1995) and Annex B (Transmission programme of national accounts data) of Council Regulation (EC) No 2223/96 of 25 June 1996 shall be amended in accordance with the Annex to the present Regulation.

Article 3

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 10 July 2000.

For the Commission

Pedro Solbes Mira

Member of the Commission

(1) OJ L 310, 30.11.1996, p. 1.

(2) OJ L 58, 27.2.1998, p. 1.

(3) OJ L 59, 6.3.1991, p. 19.

(4) OJ L 181, 28.6.1989, p. 47.

Schedules & Appendices

ANNEX

Annexes A and B of Regulation (EC) No 2223/96 shall be amended as follows:1. In Annex A:(a) In Chapter 3, section 3.23, the following sentence shall be added: "Other non-market output (P.13) can be subdivided into two items: "Payments for the other non-market output" (P.131 ), which consist of various fees and charges, and "Other non-market output, other" (P.132), covering output that is provided free."

(b) In Chapter 3, sections 3.79 and 3.96 shall be replaced by the following: "3.79 Final consumption expenditure (P.3) by government includes two categories of expenditures, similar to those by NPISHs:

(a) the value of the goods and services produced by general government itself (P.1) other than own-account capital formation (corresponding to P.12) and sales. Market output (P.11) and payments for the other non-market output (P.131);

(b) purchases by general government of goods and services produced by market producers that are supplied to households, without any transformation, as social transfers in kind (D.6311 + D.63121 + D.63131). This implies that general government just pays for goods and services that the sellers provide to households."

"3.96 Final consumption expenditure (P.3) by general government or NPISHs are equal to the sum of their output (P.1), plus the expenditure on products supplied to households via market producers, part of social transfers in kind (D.6311 + D.63121 + D.63131), minus the payments by other units, market output (P.11) and payments for the other non-market output (P.131), minus own-account capital formation (corresponding to P.12)."

(c) In Chapter 4, section 4.105, third indent, related to "Other social security benefits in kind (D. 6312)", the following sentence shall be added: "Other social security benefits in kind can be therefore subdivided into those for which the service is produced by market producers and purchased by general government units or NPISHs (D.63121), and those for which the service is produced by non-market producers (D.63122)."

(d) In Chapter 4, section 4.105, fourth indent, related to "Social assistance benefits in kind (D.6313)", the following sentence shall be added: "Social assistance benefits in kind can be therefore subdivided into those for which the service is produced by market producers and purchased by general government units or NPISHs (D.63131), and those for which the service is produced by non-market producers (D.63132)."

(e) In Chapter 8, a new section 8.99 (a) shall be inserted as follows: "GENERAL GOVERNMENT EXPENDITURE AND REVENUE

8.99 (a) General government expenditure and revenue are defined by reference to a list of ESA 95 categories.

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By definition, the difference between general government revenue and general government expenditure is net lending (+)/net borrowing (-) of the general government sector.

The transactions D.41, D.7, D.92 and D.99 are consolidated. The other transactions are not consolidated."

(f) In Annex IV, in Classification of transactions and other flows - Transactions in goods and services (products) (P), sub-heading P.1 Output, the following entries shall be added:

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(g) In Annex IV, in Classification of transactions and other flows - Distributive transactions (D), sub-heading D.6 Social contributions and benefits, the following entries shall be inserted after D.6312:

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(h) In Annex IV, in Classification of transactions and other flows - Distributive transactions (D), sub-heading D.6 Social contributions and benefits, the following entries shall be inserted after D.6313:

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2. In Annex B:(a) In the table entitled Overview of the tables, a new line 3 (a) shall be inserted as follows:

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(b) Table 2 shall be replaced by the following:

"Table 2 - Main aggregates of general government

Consolidation rules: the transactions D.41, D.7, D.92 and D.99 are consolidated. The other transactions are not consolidated.

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(c) Table 11 shall be replaced by the following:

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(d) In the "Derogations concerning the tables to be supplied in the framework of the questionnaire ESA 95 by country, point 7.1 (IRELAND - Derogations for tables)" A new line 6 (a) shall be inserted as follows:

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(e) In the "Derogations concerning the tables to be supplied in the framework of the questionnaire ESA 95 by country, point 10.1 (NETHERLANDS - Derogations for tables)" A new line 6 (a) shall be inserted as follows:

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