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Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

Regulation (EU) No 549/2013 · Regulation · 15 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Subject matter

Article 1

1.   This Regulation sets up the European System of Accounts 2010 (‘the ESA 2010’ or ‘the ESA’). 2.   The ESA 2010 provides for: (a) a methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases for the purposes of the Union, together with results as required under Article 3; (b) a programme (Annex B) setting out the time limits by which Member States shall transmit to the Commission (Eurostat) the accounts and tables to be compiled in accordance with the methodology referred to in point (a). 3.   Without prejudice to Articles 5 and 10, this Regulation shall apply to all Union acts that refer to the ESA or its definitions. 4.   This Regulation does not oblige any Member State to use the ESA 2010 in compiling accounts for its own purposes.

Methodology

Article 2

1.   The methodology of the ESA 2010 referred to in point (a) of Article 1(2) is set out in Annex A. 2.   The Commission shall be empowered to adopt delegated acts in accordance with Article 7, concerning amendments to the ESA 2010 methodology in order to specify and improve its content for the purpose of ensuring a harmonised interpretation or to ensure international comparability provided that they do not change its underlying concepts, do not require additional resources for producers within the European Statistical System for their implementation, and do not cause a change in own resources. 3.   In the event of doubt regarding the correct implementation of the ESA 2010 accounting rules, the Member State concerned shall request clarification from the Commission (Eurostat). The Commission (Eurostat) shall act promptly both in examining the request and in communicating its advice on the requested clarification to the Member State concerned and all other Member States. 4.   Member States shall carry out the calculation and allocation of financial intermediation services indirectly measured (FISIM) in national accounts in accordance with the methodology described in Annex A. The Commission shall be empowered to adopt before 17 September 2013 delegated acts in accordance with Article 7 laying down a revised methodology for the calculation and allocation of FISIM. In exercising its power pursuant to this paragraph, the Commission shall ensure that such delegated acts do not impose a significant additional administrative burden on the Member States or on the respondent units. 5.   Research and development expenditure shall be recorded, by Member States, as gross fixed capital formation. The Commission shall be empowered to adopt delegated acts in accordance with Article 7 to ensure the reliability and comparability of the ESA 2010 data of the Member States on research and development. In exercising its power pursuant to this paragraph, the Commission shall ensure that such delegated acts do not impose a significant additional administrative burden on the Member States or on the respondent units.

Transmission of data to the Commission

Article 3

1.   The Member States shall transmit to the Commission (Eurostat) the accounts and tables set out in Annex B within the time limits specified therein for each table. 2.   Member States shall transmit to the Commission the data and metadata required by this Regulation in accordance with a specified interchange standard and other practical arrangements. The data shall be transmitted or uploaded by electronic means to the single entry point for data at the Commission. The interchange standard and other practical arrangements for the transmission of the data shall be defined by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).

Quality assessment

Article 4

1.   For the purpose of this Regulation, the quality criteria set out in Article 12(1) of Regulation (EC) No 223/2009 shall apply to the data to be transmitted in accordance with Article 3 of this Regulation. 2.   Member States shall provide the Commission (Eurostat) with a report on the quality of the data to be transmitted in accordance with Article 3. 3.   In applying the quality criteria referred to in paragraph 1 to the data covered by this Regulation, the modalities, structure, periodicity and assessment indicators of the quality reports shall be defined by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2). 4.   The Commission (Eurostat) shall assess the quality of the data transmitted.

Date of application and of first transmission of data

Article 5

1.   The ESA 2010 shall be applied for the first time to data established in accordance with Annex B to be transmitted from 1 September 2014. 2.   The data shall be transmitted to the Commission (Eurostat) in accordance with the time limits laid down in Annex B. 3.   In accordance with paragraph 1, until the first transmission of data based on the ESA 2010, Member States shall continue to send to the Commission (Eurostat) the accounts and tables established by applying the ESA 95. 4.   Without prejudice to Article 19 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities own resources  ( 13 ) , the Commission and the Member State concerned shall check that this Regulation is being applied correctly and shall submit the outcome of those checks to the Committee referred to in Article 8(1) of this Regulation.

Derogations

Article 6

1.   In so far as a national statistical system necessitates major adaptations for the application of this Regulation, the Commission shall grant temporary derogations to Member States by means of implementing acts. Those derogations shall expire not later than 1 January 2020. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2). 2.   The Commission shall grant a derogation pursuant to paragraph 1 only for a period sufficient to allow the Member State concerned to adapt its statistical system. The proportion of the Member State’s GDP within the Union or within the euro area shall not constitute in itself a justification for granting a derogation. Where appropriate, the Commission shall provide support to the Member States concerned in their efforts to ensure the required adaptations to their statistical system. 3.   For the purposes set out in paragraphs 1 and 2, the Member State concerned shall present a duly justified request to the Commission not later than 17 October 2013. The Commission, after consulting the European Statistical System Committee, shall report to the European Parliament and the Council not later than 1 July 2018 on the application of the granted derogations in order to verify whether they are still justified.

Exercise of the delegation

Article 7

1.   The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article. 2.   The power to adopt delegated acts referred to in Article 2(2) and (5) shall be conferred on the Commission for a period of five years, from 16 July 2013. The power to adopt delegated acts referred to in Article 2(4) shall be conferred on the Commission for a period of two months from 16 July 2013. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period. 3.   The delegation of power referred to in Article 2(2), (4) and (5) may be revoked at any time by the European Parliament or by the Council. A decision to revoke shall put an end to the delegation of power specified in that Decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force. 4.   As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council. 5.   A delegated act adopted pursuant to Article 2(2), (4) and (5) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of three months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by three months at the initiative of the European Parliament or of the Council.

Committee

Article 8

1.   The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That committee is a committee within the meaning of Regulation (EU) No 182/2011. 2.   Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.

Cooperation with other committees

Article 9

1.   On all matters falling within the competence of the Committee on Monetary, Financial and Balance of Payments Statistics established by Decision 2006/856/EC, the Commission shall request the opinion of that Committee in accordance with Article 2 of that Decision. 2.   The Commission shall communicate to the Gross National Income Committee (‘GNI Committee’) established by Regulation (EC, Euratom) No 1287/2003 any information concerning the implementation of this Regulation which is necessary for the performance of the GNI Committee’s duties.

Transitional provisions

Article 10

1.   For budgetary and own resources purposes, the European System of Accounts as referred to in Article 1(1) of Regulation (EC, Euratom) No 1287/2003 and the legal acts relating thereto, in particular Regulation (EC, Euratom) No 1150/2000 and Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added tax  ( 14 ) , shall continue to be the ESA 95 while Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resources  ( 15 ) remains in force. 2.   For the purpose of determination of the VAT-based own resource, and by way of exception to paragraph 1, the Member States may use data based on the ESA 2010 while Decision 2007/436/EC, Euratom remains in force, where the required detailed ESA 95 data are not available.

Reporting on implicit liabilities

Article 11

By 2014, the Commission shall submit a report to the European Parliament and to the Council containing existing information on PPPs and other implicit liabilities, including contingent liabilities, outside government. By 2018, the Commission shall submit a further report to the European Parliament and to the Council assessing the extent to which the information on liabilities published by the Commission (Eurostat) represents the entirety of the implicit liabilities, including contingent liabilities, outside government.

Review

Article 12

By 1 July 2018 and every five years thereafter, the Commission shall submit a report on the application of this Regulation to the European Parliament and the Council. The report shall evaluate, inter alia: (a) the quality of data on national and regional accounts; (b) the effectiveness of this Regulation and the monitoring process applied to the ESA 2010; and (c) the progress on contingent liabilities data and on the availability of ESA 2010 data.

Entry into force

Article 13

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .

Supplementary provisions

ANNEX ASupplementary provisions

ANNEX A CHAPTER 1 GENERAL FEATURES AND BASIC PRINCIPLES 33 GENERAL FEATURES 33 Globalisation 35 USES OF THE ESA 2010 35 Framework for analysis and policy 35 Characteristics of the ESA 2010 concepts 37 Classification by sector 40 Satellite accounts 41 The ESA 2010 and the 2008 SNA 43 The ESA 2010 and the ESA 95 43 BASIC PRINCIPLES OF THE ESA 2010 AS A SYSTEM 44 Statistical units and their groupings 44 Institutional units and sectors 45 Local KAUs and industries 45 Resident and non-resident units; total economy and rest of the world 45 Flows and stocks 46 Flows 46 Transactions 46 Properties of transactions 46 Interactions versus intra-unit transactions 46 Monetary versus non-monetary transactions 46 Transactions with and without counterparts 47 Rearranged transactions 47 Rerouting 47 Partitioning 47 Recognising the principal party to a transaction 47 Borderline cases 48 Other changes in assets 48 Other changes in the volume of assets and liabilities 48 Holding gains and losses 48 Stocks 48 The system of accounts and the aggregates 49 Rules of accounting 49 Terminology for the two sides of the accounts 49 Double entry/quadruple entry 49 Valuation 49 Special valuations concerning products 50 Valuation at constant prices 50 Time of recording 50 Consolidation and netting 50 Consolidation 50 Netting 51 Accounts, balancing items and aggregates 51 The sequence of accounts 51 The goods and services account 51 The rest of the world account 51 Balancing items 52 Aggregates 54 GDP: a key aggregate 54 The input-output framework 54 Supply and use tables 55 Symmetric input-output tables 55 CHAPTER 2 UNITS AND GROUPINGS OF UNITS 56 THE LIMITS OF THE NATIONAL ECONOMY 56 THE INSTITUTIONAL UNITS 58 Head offices and holding companies 59 Groups of corporations 59 Special purpose entities 60 Captive financial institutions 60 Artificial subsidiaries 60 Special purpose units of general government 61 THE INSTITUTIONAL SECTORS 61 Non-financial corporations (S.11) 65 Public non-financial corporations (S.11001) 66 National private non-financial corporations (S.11002) 66 Foreign controlled non-financial corporations (S.11003) 66 Financial corporations (S.12) 67 Financial intermediaries 67 Financial auxiliaries 68 Financial corporations other than financial intermediaries and financial auxiliaries 68 Institutional units included in the financial corporations sector 68 Subsectors of financial corporations 68 Combining subsectors of financial corporations 69 Subdividing subsectors of financial corporations into public, national private and foreign controlled financial corporations 69 Central bank (S.121) 70 Deposit-taking corporations except the central bank (S.122) 70 MMF (S.123) 71 Non-MMF investment funds (S.124) 71 Other financial intermediaries, except insurance corporations and pension funds (S.125) 72 Financial vehicle corporations engaged in securitisation transactions (FVC) 72 Security and derivative dealers, financial corporations engaged in lending and specialised financial corporations 72 Financial auxiliaries (S.126) 73 Captive financial institutions and money lenders (S.127) 73 Insurance corporations (S.128) 74 Pension funds (S.129) 75 General government (S.13) 76 Central government (excluding social security funds) (S.1311) 76 State government (excluding social security funds) (S.1312) 76 Local government (excluding social security funds) (S.1313) 77 Social security funds (S.1314) 77 Households (S.14) 77 Employers and own-account workers (S.141 and S.142) 78 Employees (S.143) 78 Recipients of property income (S.1441) 78 Recipients of pensions (S.1442) 78 Recipients of other transfers (S.1443) 78 Non-profit institutions serving households (S.15) 79 Rest of the world (S.2) 79 Sector classification of producer units for main standard legal forms of ownership 80 LOCAL KIND-OF-ACTIVITY UNITS AND INDUSTRIES 82 The local kind-of-activity unit 82 Industries 83 Classification of industries 83 UNITS OF HOMOGENEOUS PRODUCTION AND HOMOGENEOUS BRANCHES 83 The unit of homogeneous production 83 The homogeneous branch 83 CHAPTER 3 TRANSACTIONS IN PRODUCTS AND NON-PRODUCED ASSETS 84 TRANSACTIONS IN PRODUCTS IN GENERAL 84 PRODUCTION AND OUTPUT 85 Principal, secondary and ancillary activities 86 Output (P.1) 87 Institutional units: distinction between market, for own final use and non-market 89 Time of recording and valuation of output 92 Products of agriculture, forestry and fishing (Section A) 93 Manufactured products (Section C); construction work (Section F) 93 Wholesale and retail trade services; repair services of motor vehicles and motorcycles (Section G) 93 Transportation and storage (Section H) 94 Accommodation and food services (Section I) 95 Financial and insurance services (Section K): output of the central bank 95 Financial and insurance services (Section K): financial services in general 95 Financial services provided for direct payment 95 Financial services paid for through loading interest charges 96 Financial services consisting of acquiring and disposing of financial assets and liabilities in financial markets 96 Financial services provided in insurance and pension schemes, where activity is financed by loading insurance contributions and from the income return on savings 96 Real estate services (Section L) 98 Professional, scientific and technical services (Section M); administrative and support services (Section N) 98 Public administration and defence services, compulsory social security services (Section O) 99 Education services (Section P); human health and social work services (Section Q) 99 Arts, entertainment and recreation services (Section R); Other services (Section S) 99 Private households as employers (Section T) 99 INTERMEDIATE CONSUMPTION (P.2) 99 Time of recording and valuation of intermediate consumption 101 FINAL CONSUMPTION (P.3, P.4) 101 Final consumption expenditure (P.3) 101 Actual final consumption (P.4) 103 Time of recording and valuation of final consumption expenditure 105 Time of recording and valuation of actual final consumption 106 GROSS CAPITAL FORMATION (P.5) 106 Gross fixed capital formation (P.51g) 106 Time of recording and valuation of gross fixed capital formation 109 Consumption of fixed capital (P.51c) 110 Changes in inventories (P.52) 110 Time of recording and valuation of changes in inventories 111 Acquisitions less disposals of valuables (P.53) 112 EXPORTS AND IMPORTS OF GOODS AND SERVICES (P.6 AND P.7) 113 Exports and imports of goods (P.61 and P.71) 113 Exports and imports of services (P.62 and P.72) 115 TRANSACTIONS IN EXISTING GOODS 118 ACQUISITIONS LESS DISPOSALS OF NON-PRODUCED ASSETS (NP) 119 CHAPTER 4 DISTRIBUTIVE TRANSACTIONS 121 COMPENSATION OF EMPLOYEES (D.1) 121 Wages and salaries (D.11) 121 Wages and salaries in cash 121 Wages and salaries in kind 122 Employers' social contributions (D.12) 123 Employers' actual social contributions (D.121) 123 Employers' imputed social contributions (D.122) 124 TAXES ON PRODUCTION AND IMPORTS (D.2) 126 Taxes on products (D.21) 126 Value added type taxes (VAT) (D.211) 126 Taxes and duties on imports excluding VAT (D.212) 127 Taxes on products, except VAT and import taxes (D.214) 127 Other taxes on production (D.29) 128 Taxes on production and imports paid to the institutions of the European Union 128 Taxes on production and imports: time of recording and amounts to be recorded 129 SUBSIDIES (D.3) 129 Subsidies on products (D.31) 130 Import subsidies (D.311) 130 Other subsidies on products (D.319) 130 Other subsidies on production (D.39) 131 PROPERTY INCOME (D.4) 132 Interest (D.41) 133 Interest on deposits and loans 133 Interest on debt securities 133 Interest on bills and similar short-term instruments 133 Interest on bonds and debentures 133 Interest rate swaps and forward rate agreements 134 Interest on financial leases 134 Other interest 134 Time of recording 134 Distributed income of corporations (D.42) 135 Dividends (D.421) 135 Withdrawals from the income of quasi-corporations (D.422) 136 Reinvested earnings on foreign direct investment (D.43) 137 Other investment income (D.44) 137 Investment income attributable to insurance policy holders (D.441) 137 Investment income payable on pension entitlements (D.442) 138 Investment income attributable to collective investment fund shareholders (D.443) 138 Rent (D.45) 139 Rent on land 139 Rents on subsoil assets 139 CURRENT TAXES ON INCOME, WEALTH, ETC. (D.5) 139 Taxes on income (D.51) 139 Other current taxes (D.59) 140 SOCIAL CONTRIBUTIONS AND BENEFITS (D.6) 141 Net social contributions (D.61) 143 Employers' actual social contributions (D.611) 143 Employers' imputed social contributions (D.612) 144 Households' actual social contributions (D.613) 145 Households' social contribution supplements (D.614) 145 Social benefits other than social transfers in kind (D.62) 146 Social security benefits in cash (D.621) 146 Other social insurance benefits (D.622) 146 Social assistance benefits in cash (D.623) 146 Social transfers in kind (D.63) 147 Social transfers in kind — general government and NPISHs non-market production (D.631) 147 Social transfers in kind — market production purchased by general government and NPISHs (D.632) 147 OTHER CURRENT TRANSFERS (D.7) 148 Net non-life insurance premiums (D.71) 148 Non-life insurance claims (D.72) 149 Current transfers within general government (D.73) 150 Current international cooperation (D.74) 150 Miscellaneous current transfers (D.75) 151 Current transfers to NPISHs (D.751) 151 Current transfers between households (D.752) 151 Other miscellaneous current transfers (D.759) 151 Fines and penalties 151 Lotteries and gambling 152 Payments of compensation 152 VAT- and GNI-based EU own resources (D.76) 153 ADJUSTMENT FOR THE CHANGE IN PENSION ENTITLEMENTS (D.8) 153 CAPITAL TRANSFERS (D.9) 154 Capital taxes (D.91) 154 Investment grants (D.92) 155 Other capital transfers (D.99) 156 EMPLOYEE STOCK OPTIONS (ESOs) 157 CHAPTER 5 FINANCIAL TRANSACTIONS 159 GENERAL FEATURES OF FINANCIAL TRANSACTIONS 159 Financial assets, financial claims, and liabilities 159 Contingent assets and contingent liabilities 159 Categories of financial assets and liabilities 160 Balance sheets, financial account, and other flows 161 Valuation 161 Net and gross recording 162 Consolidation 162 Netting 162 Accounting rules for financial transactions 163 A financial transaction with a current or a capital transfer as counterpart 163 A financial transaction with property income as counterpart 164 Time of recording 164 A from-whom-to-whom financial account 165 CLASSIFICATION OF FINANCIAL TRANSACTIONS BY CATEGORIES IN DETAIL 166 Monetary gold and special drawing rights (F.1) 166 Monetary gold (F.11) 166 SDRs (F.12) 167 Currency and deposits (F.2) 168 Currency (F.21) 168 Deposits (F.22 and F.29) 168 Transferable deposits (F.22) 168 Other deposits (F.29) 169 Debt securities (F.3) 169 Main features of debt securities 170 Classification by original maturity and currency 170 Classification by type of interest rate 170 Fixed interest rate debt securities 171 Variable interest rate debt securities 171 Mixed interest rate debt securities 171 Private placements 172 Securitisation 172 Covered bonds 172 Loans (F.4) 173 Main features of loans 173 Classification of loans by original maturity, currency, and purpose of lending 173 Distinction between transactions in loans and transactions in deposits 173 Distinction between transactions in loans and transactions in debt securities 173 Distinction between transactions in loans, trade credit and trade bills 174 Securities lending and repurchase agreements 174 Financial leases 175 Other types of loans 175 Financial assets excluded from the category of loans 175 Equity and investment fund shares or units (F.5) 176 Equity (F.51) 176 Depository receipts 176 Listed shares (F.511) 176 Unlisted shares (F.512) 176 Initial public offering, listing, de-listing, and share buy back 177 Financial assets excluded from equity securities 177 Other equity (F.519) 177 Valuation of transactions in equity 178 Investment fund shares or units (F.52) 178 MMF shares or units (F.521) 178 Non-MMF investment fund shares/units (F.522) 179 Valuation of transactions in investment fund shares or units 179 Insurance, pension and standardised guarantee schemes (F.6) 179 Non-life insurance technical reserves (F.61) 179 Life insurance and annuity entitlements (F.62) 179 Pension entitlements (F.63) 180 Contingent pension entitlements 180 Claims of pension funds on pension managers (F.64) 180 Entitlements to non-pension benefits (F.65) 181 Provisions for calls under standardised guarantees (F.66) 181 Standardised guarantees and one-off guarantees 181 Financial derivatives and employee stock options (F.7) 182 Financial derivatives (F.71) 182 Options 182 Forwards 182 Options vis-à-vis forwards 183 Swaps 183 Forward rate agreements (FRAs) 183 Credit derivatives 183 Credit default swaps 184 Financial instruments not included in financial derivatives 184 Employee stock options (F.72) 184 Valuation of transactions in financial derivatives and employee stock options 185 Other accounts receivable/payable (F.8) 185 Trade credits and advances (F.81) 186 Other accounts receivable/payable, excluding trade credits and advances (F.89) 186 ANNEX 5.1 — CLASSIFICATION OF FINANCIAL TRANSACTIONS 187 Classification of financial transactions by category 187 Classification of financial transactions by negotiability 188 Structured securities 189 Classification of financial transactions by type of income 189 Classification of financial transactions by type of interest rate 189 Classification of financial transactions by maturity 190 Short-term and long-term maturity 190 Original maturity and remaining maturity 190 Classification of financial transactions by currency 190 Measures of money 190 CHAPTER 6 OTHER FLOWS 191 INTRODUCTION 191 OTHER CHANGES IN ASSETS AND LIABILITIES 191 Other changes in the volume of assets and liabilities (K.1 to K.6) 191 Economic appearance of assets (K.1) 191 Economic disappearance of non-produced assets (K.2) 192 Catastrophic losses (K.3) 192 Uncompensated seizures (K.4) 193 Other changes in volume not elsewhere classified (K.5) 193 Changes in classification (K.6) 194 Changes in sector classification and institutional unit structure (K.61) 194 Changes in classification of assets and liabilities (K.62) 194 Nominal holding gains and losses (K.7) 195 Neutral holding gains and losses (K.71) 196 Real holding gains and losses (K.72) 196 Holding gains and losses by types of financial asset and liability 197 Monetary gold and SDRs (AF.1) 197 Currency and deposits (AF.2) 197 Debt securities (AF.3) 197 Loans (AF.4) 198 Equity and investment fund shares (AF.5) 198 Insurance, pension and standardised guarantee schemes (AF.6) 198 Financial derivatives and employee stock options (AF.7) 198 Other accounts receivable/payable (AF.8) 198 Assets denominated in foreign currency 199 CHAPTER 7 BALANCE SHEETS 200 TYPES OF ASSETS AND LIABILITIES 201 Definition of an asset 201 EXCLUSIONS FROM THE ASSET AND LIABILITY BOUNDARY 201 CATEGORIES OF ASSETS AND LIABILITIES 201 Produced non-financial assets (AN.1) 201 Non-produced non-financial assets (AN.2) 202 Financial assets and liabilities (AF) 202 VALUATION OF ENTRIES IN THE BALANCE SHEETS 205 General valuation principles 205 NON-FINANCIAL ASSETS (AN) 206 Produced non-financial assets (AN.1) 206 Fixed assets (AN.11) 206 Intellectual property products (AN.117) 206 Costs of ownership transfer on non-produced assets (AN.116) 207 Inventories (AN.12) 207 Valuables (AN.13) 207 Non-produced non-financial assets (AN.2) 207 Natural resources (AN.21) 207 Land (AN.211) 207 Mineral and energy reserves (AN.212) 207 Other natural assets (AN.213, AN.214 and AN.215) 207 Contracts, leases and licences (AN.22) 208 Purchases less sales of goodwill and marketing assets (AN.23) 208 FINANCIAL ASSETS AND LIABILITIES (AF) 208 Monetary gold and SDRs (AF.1) 208 Currency and deposits (AF.2) 208 Debt securities (AF.3) 208 Loans (AF.4) 209 Equity and investment fund shares/units (AF.5) 209 Insurance, pension and standardised guarantee schemes (AF.6) 210 Financial derivatives and employee stock options (AF.7) 210 Other accounts receivable/payable (AF.8) 210 FINANCIAL BALANCE SHEETS 210 MEMORANDUM ITEMS 211 Consumer durables (AN.m) 211 Foreign direct investment (AF.m1) 211 Non-performing loans (AF.m2) 211 Recording of non-performing loans 212 ANNEX 7.1 SUMMARY OF EACH ASSET CATEGORY 213 ANNEX 7.2 A MAP OF ENTRIES FROM OPENING BALANCE SHEET TO CLOSING BALANCE SHEET 222 CHAPTER 8 THE SEQUENCE OF ACCOUNTS 226 INTRODUCTION 226 The sequence of accounts 226 SEQUENCE OF ACCOUNTS 230 Current accounts 230 Production account (I) 230 Distribution and use of income accounts (II) 232 Primary distribution of income accounts (II.1) 232 Generation of income account (II.1.1) 232 Allocation of primary income account (II.1.2) 236 Entrepreneurial income account (II.1.2.1) 242 Allocation of other primary income account (II.1.2.2) 242 Secondary distribution of income account (II.2) 249 Redistribution of income in kind account (II.3) 249 Use of income account (II.4) 256 Use of disposable income account (II.4.1) 256 Use of adjusted disposable income account (II.4.2) 256 Accumulation accounts (III) 259 Capital account (III.1) 259 Change in net worth due to saving and capital transfers account (III.1.1) 259 Acquisitions of non-financial assets account (III.1.2) 259 Financial account (III.2) 259 Other changes in assets account (III.3) 268 Other changes in volume of assets account (III.3.1) 268 Revaluation account (III.3.2) 268 Neutral holding gains and losses account (III.3.2.1) 268 Real holding gains and losses account (III.3.2.2) 268 Balance sheets (IV) 282 Opening balance sheet (IV.1) 282 Changes in balance sheet (IV.2) 282 Closing balance sheet (IV.3) 282 REST OF THE WORLD ACCOUNTS (V) 290 Current accounts 290 External account of goods and services (V.I) 290 External account of primary incomes and current transfers (V.II) 290 External accumulation accounts (V.III) 290 Capital account (V.III.1) 290 Financial account (V.III.2) 291 Other changes in assets account (V.III.3) 291 Balance sheets (V.IV) 291 GOODS AND SERVICES ACCOUNT (0) 303 INTEGRATED ECONOMIC ACCOUNTS 303 AGGREGATES 315 Gross domestic product at market prices (GDP) 315 Operating surplus of the total economy 315 Mixed income of the total economy 315 Entrepreneurial income of the total economy 315 National income (at market prices) 315 National disposable income 315 Saving 316 Current external balance 316 Net lending (+) or borrowing (-) of the total economy 316 Net worth of the total economy 316 General government expenditure and revenue 316 CHAPTER 9 SUPPLY AND USE TABLES AND THE INPUT-OUTPUT FRAMEWORK 318 INTRODUCTION 318 DESCRIPTION 322 STATISTICAL TOOL 322 TOOL FOR ANALYSIS 323 SUPPLY AND USE TABLES IN MORE DETAIL 323 Classifications 323 Valuation principles 325 Trade and transport margins 326 Taxes less subsidies on production and imports 328 Other basic concepts 330 Supplementary information 331 DATA SOURCES AND BALANCING 331 TOOL FOR ANALYSIS AND EXTENSIONS 332 CHAPTER 10 PRICE AND VOLUME MEASURES 335 SCOPE OF PRICE AND VOLUME INDICES IN THE NATIONAL ACCOUNTS 336 The integrated system of price and volume indices 336 Other price and volume indices 337 GENERAL PRINCIPLES OF MEASURING PRICE AND VOLUME INDICES 337 Definition of prices and volumes of market products 337 Quality, price and homogeneous products 338 Prices and volume 339 New products 340 Principles for non-market services 341 Principles for value added and GDP 342 SPECIFIC PROBLEMS IN THE APPLICATION OF THE PRINCIPLES 343 Taxes and subsidies on products and imports 343 Other taxes and subsidies on production 344 Consumption of fixed capital 344 Compensation of employees 344 Stocks of produced fixed assets and inventories 344 MEASURES OF REAL INCOME FOR THE TOTAL ECONOMY 345 INTERSPATIAL PRICE AND VOLUME INDICES 346 CHAPTER 11 POPULATION AND LABOUR INPUTS 347 TOTAL POPULATION 347 ECONOMICALLY ACTIVE POPULATION 348 EMPLOYMENT 348 Employees 349 Self-employed persons 349 Employment and residence 350 UNEMPLOYMENT 351 JOBS 351 Jobs and residence 352 THE NON-OBSERVED ECONOMY 352 TOTAL HOURS WORKED 352 Specifying hours actually worked 352 FULL-TIME EQUIVALENCE 354 EMPLOYEE LABOUR INPUT AT CONSTANT COMPENSATION 354 PRODUCTIVITY MEASURES 354 CHAPTER 12 QUARTERLY NATIONAL ACCOUNTS 355 INTRODUCTION 355 SPECIFIC FEATURES OF QUARTERLY NATIONAL ACCOUNTS 356 Time of recording 356 Work-in-progress 356 Activities concentrated in specific periods within a year 357 Low-frequency payments 357 Flash estimates 357 Balancing and benchmarking of quarterly national accounts 357 Balancing 358 Consistency between quarterly and annual accounts — benchmarking 358 Chain-linked measures of price and volume changes 358 Seasonal and calendar adjustments 359 Sequence of compilation of seasonally adjusted chain-linked volume measures 360 CHAPTER 13 REGIONAL ACCOUNTS 361 INTRODUCTION 361 REGIONAL TERRITORY 362 UNITS AND REGIONAL ACCOUNTS 362 Institutional units 362 Local kind-of-activity units and regional production activities by industry 363 METHODS OF REGIONALISATION 363 AGGREGATES FOR PRODUCTION ACTIVITIES 365 Gross value added and gross domestic product by region 365 The allocation of FISIM to user industries 365 Employment 365 Compensation of employees 365 Transition from regional GVA to regional GDP 365 Volume growth rates of regional GVA 366 REGIONAL HOUSEHOLD INCOME ACCOUNTS 366 CHAPTER 14 FINANCIAL INTERMEDIATION SERVICES INDIRECTLY MEASURED (FISIM) 369 THE CONCEPT OF FISIM AND THE IMPACT OF THEIR USER ALLOCATION ON MAIN AGGREGATES 369 CALCULATION OF FISIM OUTPUT BY SECTORS S.122 AND S.125 370 Statistical data required 370 Reference rates 370 Internal reference rate 371 External reference rates 371 Detailed breakdown of FISIM by institutional sector 371 Breakdown into intermediate and final consumption of FISIM allocated to households 372 CALCULATION OF IMPORTS OF FISIM 373 FISIM IN VOLUME TERMS 373 CALCULATION OF FISIM BY INDUSTRY 374 THE OUTPUT OF THE CENTRAL BANK 374 CHAPTER 15 CONTRACTS, LEASES AND LICENCES 375 INTRODUCTION 375 THE DISTINCTION BETWEEN OPERATING LEASES, RESOURCE LEASES AND FINANCIAL LEASES 375 Operating leases 377 Financial leases 377 Resource leases 378 Permits to use a natural resource 379 Permits to undertake specific activities 380 Public-private partnerships (PPPs) 382 Service concession contracts 382 Marketable operating leases (AN.221) 382 Entitlements to future goods and services on an exclusive basis (AN.224) 382 CHAPTER 16 INSURANCE 383 INTRODUCTION 383 Direct insurance 383 Reinsurance 384 The units involved 385 OUTPUT OF DIRECT INSURANCE 385 Premiums earned 385 Premium supplements 386 Adjusted claims incurred and benefits due 386 Non-life insurance adjusted claims incurred 386 Life insurance benefits due 387 Insurance technical reserves 387 Defining insurance output 388 Non-life insurance 388 Life insurance 389 Reinsurance 389 TRANSACTIONS ASSOCIATED WITH NON-LIFE INSURANCE 389 Allocation of insurance output among users 389 Insurance services provided to and from the rest of the world 389 The accounting entries 390 TRANSACTIONS OF LIFE INSURANCE 392 TRANSACTIONS ASSOCIATED WITH REINSURANCE 394 TRANSACTIONS ASSOCIATED WITH INSURANCE AUXILIARIES 395 ANNUITIES 395 RECORDING NON-LIFE INSURANCE CLAIMS 396 Treatment of adjusted claims 396 Treatment of catastrophic losses 396 CHAPTER 17 SOCIAL INSURANCE INCLUDING PENSIONS 397 INTRODUCTION 397 Social insurance schemes, social assistance and individual insurance policies 397 Social benefits 398 Social benefits provided by general government 399 Social benefits provided by other institutional units 399 Pensions and other forms of benefit 399 SOCIAL INSURANCE BENEFITS OTHER THAN PENSIONS 399 Social security schemes other than pension schemes 399 Other employment-related social insurance schemes 400 Recording of stocks and flows by type of non-pension social insurance scheme 400 Social security schemes 400 Other employment-related non-pension social insurance schemes 400 PENSIONS 401 Types of pension schemes 401 Social security pension schemes 402 Other employment-related pension schemes 402 Defined contribution schemes 403 Defined benefit schemes 403 Notional defined contribution schemes and hybrid schemes 403 Defined benefit schemes as compared to defined contribution schemes 403 Pension administrator, pension manager, pension fund and multi-employer pension scheme 404 Recording of stocks and flows by type of pension scheme in social insurance 405 Transactions for social security pension schemes 405 Transactions for other employment-related pension schemes 406 Transactions for defined contribution pension schemes 406 Other flows related to defined contribution pension schemes 408 Transactions for defined benefit pension schemes 409 SUPPLEMENTARY TABLE FOR ACCRUED-TO-DATE PENSION ENTITLEMENTS IN SOCIAL INSURANCE 412 Design of the supplementary table 412 The columns of the table 414 The rows of the table 415 Opening and closing balance sheets 416 Changes in pension entitlements due to transactions 416 Changes to pension entitlements due to other economic flows 418 Related indicators 419 Actuarial assumptions 420 Accrued-to-date entitlements 420 Discount rate 420 Wage growth 420 Demographic assumptions 421 CHAPTER 18 REST OF THE WORLD ACCOUNTS 422 INTRODUCTION 422 ECONOMIC TERRITORY 423 Residence 423 INSTITUTIONAL UNITS 423 BRANCHES AS A TERM USED IN THE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTS 423 NOTIONAL RESIDENT UNITS 424 MULTI-TERRITORY ENTERPRISES 424 GEOGRAPHICAL BREAKDOWN 424 THE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTS 425 BALANCING ITEMS IN THE CURRENT ACCOUNTS OF THE INTERNATIONAL ACCOUNTS 425 THE ACCOUNTS FOR THE REST OF THE WORLD SECTOR AND THEIR RELATIONSHIP WITH THE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTS 426 The external account of goods and services 426 Valuation 429 Goods for processing 429 Merchanting 430 Goods under merchanting 430 Imports and exports of FISIM 431 The external account of primary and secondary income 432 The primary income account 433 Direct investment income 433 The secondary income (current transfers) account of the BPM6 433 The external capital account 434 The external financial account and international investment position (IIP) 435 BALANCE SHEETS FOR THE REST OF THE WORLD SECTOR 437 CHAPTER 19 EUROPEAN ACCOUNTS 439 INTRODUCTION 439 FROM NATIONAL TO EUROPEAN ACCOUNTS 439 Conversion of data in different currencies 440 European institutions 440 The rest of the world account 441 Balancing of transactions 442 Price and volume measures 442 Balance sheets 442 ‧From whom-to-whom‧ matrices 442 ANNEX 19.1. — THE ACCOUNTS OF EUROPEAN INSTITUTIONS 443 Resources 443 Uses 444 Consolidation 444 CHAPTER 20 THE GOVERNMENT ACCOUNTS 445 INTRODUCTION 445 DEFINING THE GENERAL GOVERNMENT SECTOR 445 Identification of units in the government 445 Government units 445 NPIs classified to the general government sector 446 Other units of general government 446 Public control 447 Market/non-market delineation 447 Notion of economically significant prices 447 Criteria of the purchaser of the output of a public producer 448 The output is sold primarily to corporations and households 448 The output is sold only to government 448 The output is sold to government and others 448 The market/non-market test 448 Financial intermediation and the government boundary 449 Borderline cases 449 Public head offices 449 Pension funds 449 Quasi-corporations 449 Restructuring agencies 450 Privatisation agencies 450 Defeasances structures 450 Special purpose entities 451 Joint ventures 451 Market regulatory agencies 451 Supranational authorities 452 The subsectors of general government 452 Central government 452 State government 452 Local government 453 Social security funds 453 THE GOVERNMENT FINANCE PRESENTATION OF STATISTICS 453 Framework 453 Revenue 455 Taxes and social contributions 455 Sales 455 Other revenue 458 Expenditure 458 Compensation of employees and intermediate consumption 458 Social benefits expenditure 459 Interest 459 Other current expenditure 459 Capital expenditure 459 Link with government final consumption expenditure (P.3) 460 Government expenditure by function (COFOG) 460 Balancing items 461 The net lending/net borrowing (B.9) 461 Changes in net worth due to saving and capital transfers (B.101) 461 Financing 461 Transactions in assets 462 Transactions in liabilities 463 Other economic flows 463 Revaluation account 463 Other changes in volume of assets account 464 Balance sheets 464 Consolidation 465 ACCOUNTING ISSUES RELATING TO GENERAL GOVERNMENT 466 Tax revenue 466 Character of tax revenue 466 Tax credits 467 Amounts to record 467 Amounts uncollectible 467 Time of recording 467 Accrual recording 467 Accrual recording of taxes 467 Interest 468 Discounted and zero-coupon bonds 469 Index-linked securities 469 Financial derivatives 469 Court decisions 469 Military expenditure 469 Relations of general government with public corporations 470 Equity investment in public corporations and distribution of earnings 470 Equity investment 470 Capital injections 470 Subsidies and capital injections 470 Rules applicable to particular circumstances 471 Fiscal operations 471 Public corporations distributions 471 Dividends versus withdrawal of equity 471 Taxes versus withdrawal of equity 472 Privatisation and nationalisation 472 Privatisation 472 Indirect privatisations 472 Nationalisation 472 Transactions with the central bank 473 Restructures, mergers, and reclassifications 473 Debt operations 473 Debt assumptions, debt cancellation and debt write-offs 473 Debt assumption and cancellation 473 Debt assumption involving a transfer of non-financial assets 474 Debt write-offs or write-downs 474 Other debt restructuring 475 Purchase of debt above the market value 475 Defeasances and bailouts 475 Debt guarantees 476 Derivatives-type guarantees 476 Standardised guarantees 477 One-off guarantees 477 Securitisation 477 Definition 477 Criteria for sale recognition 477 Recording of flows 478 Other issues 478 Pension obligations 478 Lump sum payments 478 Public-private partnerships 479 Scope of PPPs 479 Economic ownership and allocation of the asset 479 Accounting issues 480 Transactions with international and supranational organisations 481 Development assistance 482 THE PUBLIC SECTOR 483 Public sector control 483 Central banks 484 Public quasi-corporations 485 Special purpose entities and non-residents 485 Joint ventures 485 CHAPTER 21 LINKS BETWEEN BUSINESS ACCOUNTS AND NATIONAL ACCOUNTS AND THE MEASUREMENT OF CORPORATE ACTIVITY 486 SOME SPECIFIC RULES AND METHODS OF BUSINESS ACCOUNTING 486 Time of recording 486 Double entry and quadruple entry accounting 486 Valuation 486 Income statement and balance sheet 487 NATIONAL ACCOUNTS AND BUSINESS ACCOUNTS: PRACTICAL ISSUES 487 THE TRANSITION FROM BUSINESS ACCOUNTS TO NATIONAL ACCOUNTS: THE EXAMPLE OF NON-FINANCIAL ENTERPRISES 488 Conceptual adjustments 488 Adjustments to achieve consistency with the accounts of other sectors 488 Examples of adjustments for exhaustiveness 488 SPECIFIC ISSUES 488 Holding gains/losses 488 Globalisation 489 Mergers and acquisitions 489 CHAPTER 22 SATELLITE ACCOUNTS 490 INTRODUCTION 490 Functional classifications 493 MAJOR CHARACTERISTICS OF SATELLITE ACCOUNTS 496 Functional satellite accounts 496 Special sector accounts 499 Inclusion of non-monetary data 503 Extra detail and supplementary concepts 503 Different basic concepts 504 Use of modelling and inclusion of experimental results 504 Designing and compiling satellite accounts 505 NINE SPECIFIC SATELLITE ACCOUNTS 506 Agricultural accounts 507 Environmental accounts 507 Health accounts 518 Household production accounts 520 Labour accounts and SAM 523 Productivity and growth accounts 525 Research and development accounts 526 Social protection accounts 528 Tourism satellite accounts 531 CHAPTER 23 CLASSIFICATIONS 533 INTRODUCTION 533 CLASSIFICATION OF INSTITUTIONAL SECTORS (S) 533 CLASSIFICATION OF TRANSACTIONS AND OTHER FLOWS 535 Transactions in products (P) 535 Transactions in non-produced non-financial assets (NP codes) 536 Distributive transactions (D) 537 Current transfers in cash and kind (D.5-D.8) 538 Transactions in financial assets and liabilities (F) 539 Other changes in assets (K) 541 CLASSIFICATION OF BALANCING ITEMS AND NET WORTH (B) 541 CLASSIFICATION OF BALANCE SHEET ENTRIES (L) 542 CLASSIFICATION OF ASSETS (A) 542 Non-financial assets (AN) 542 Financial assets (AF) 544 CLASSIFICATION OF SUPPLEMENTARY ITEMS 545 Non-performing loans 545 Capital services 546 Pensions table 546 Consumer durables 548 Foreign direct investment 548 Contingent positions 548 Currency and deposits 549 Classification of debt securities according to outstanding maturity 549 Listed and unlisted debt securities 549 Long-term loans with outstanding maturity of less than one year and long-term loans secured by mortgage 549 Listed and unlisted investment shares 550 Arrears in interest and repayments 550 Personal and total remittances 550 REGROUPING AND CODING OF INDUSTRIES (A) AND PRODUCTS (P) 550 CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG) 565 CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop) 568 CLASSIFICATION OF THE PURPOSES OF NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS (COPNI) 570 CLASSIFICATION OF OUTLAYS OF PRODUCERS BY PURPOSE (COPP) 571 CHAPTER 24 THE ACCOUNTS 573 Table 24.1 Account 0: Goods and services account 573 Table 24.2 Full sequence of accounts for the total economy 573 Table 24.3 Full sequence of accounts for non-financial corporations 593 Table 24.4 Full sequence of accounts for financial corporations 607 Table 24.5 Full sequence of accounts for general government 622 Table 24.6 Full sequence of accounts for households 638 Table 24.7 Full sequence of accounts for non-profit institutions serving households 654

ANNEX BSupplementary provisions

ANNEX B Overview of the tables Table No Subject of the tables Deadline t + months (days where specified)  ( 1 ) Period covered  ( 2 ) 1 Main aggregates — quarterly 2 1995Q1 onwards 1 Main aggregates — annual 2/9 1995 onwards 2 Main aggregates of general government — annual 3/9 1995 onwards 3 Tables by industry — annual 9/21 1995 onwards 5 Household final consumption expenditure by purpose — annual 9 1995 onwards 6 Financial accounts by sector (transactions) — annual 9 1995 onwards 7 Balance sheets for financial assets and liabilities — annual 9 1995 onwards 8 Non-financial accounts by sector — annual 9 1995 onwards 801 Non-financial accounts by sector — quarterly 85 days  ( 4 )  ( 5 )  ( 6 ) 1999Q1 onwards 9 Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector including the list of taxes and social contributions according to national classification — annual 9 1995 onwards 10 Tables by industry and by region, NUTS level 2 — annual 12  ( 3 ) /24 2000 onwards 11 General government expenditure by function — annual 12 1995 onwards 12 Tables by industry and by region, NUTS level 3 — annual 24 2000 onwards 13 Household accounts by region, NUTS level 2 — annual 24 2000 onwards 15 Supply table at basic prices incl. transformation into purchasers' prices — annual 36 2010 onwards 16 Use table at purchasers' prices — annual 36 2010 onwards 17 Symmetric input-output table at basic prices — five yearly 36 2010 onwards 20 Cross classification of fixed assets by industry and by asset — annual 24 2000 onwards 22 Cross classification of gross fixed capital formation by industry and by asset — annual 24 1995 onwards 26 Balance sheets for non-financial assets — annual 24 1995 onwards 27 Financial accounts of general government — quarterly 85 days  ( 4 )  ( 5 ) 1999Q1 onwards 28 Government debt (Maastricht debt) for general government — quarterly 3 2000Q1 onwards 29 Accrued-to-date pension entitlements in social insurance — three yearly 24 2012 onwards t = Reference period (year or quarter). Table 1 —     Main aggregates — quarterly  ( 7 ) and annual exercise Code List of variables Breakdown  ( 8 ) Current prices Previous year's prices and chain-linked volumes  ( 16 ) Gross value added and gross domestic product B.1g 1. Gross value added at basic prices A*10 x x D.21 2. (a) Taxes on products  ( 9 )   x x D.31 (b) Subsidies on products  ( 9 )   x x B.1*g 3. Gross domestic product at market prices   x x Expenditure side of gross domestic product P.3 4. Total final consumption expenditure   x x P.3 5. (a) Household final consumption expenditure (domestic concept) Durability  ( 10 ) x x P.3 (b) Household final consumption expenditure (national concept)   x x P.3 6. Final consumption expenditure of NPISHs   x x P.3 7. Government final consumption expenditure   x x P.31 (a) Individual consumption expenditure   x x P.32 (b) Collective consumption expenditure   x x P.4 8. Actual final consumption   x x P.41 (a) Actual individual consumption   x x P.5 9. Gross capital formation   x x P.51g (a) Gross fixed capital formation AN_F6  ( 11 ) x x P.52 (b) Changes in inventories   x x  ( 12 ) P.53 (c) Acquisitions less disposals of valuables   x x  ( 12 ) P.6 10. Exports of goods (fob) and services   x x P.61 (a) Goods   x x P.62 (b) Services   x x   Exports of goods (fob) and services to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area  ( 13 )   x x   S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)  ( 13 )   x x   Exports of goods (fob) and services to S.22 non-member countries and international organisations non-resident in the European Union  ( 13 )   x x P.7 11. Imports of goods (fob) and services   x x P.71 (a) Goods   x x P.72 (b) Services   x x   Imports of goods (fob) and services from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area  ( 13 )   x x   Imports of goods (fob) and services from S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)  ( 13 )   x x   Imports of goods (fob) and services from S.22 non-member countries and international organisations non-resident in the European Union  ( 13 )   x x B.11 12. External balance of goods and services   x x  ( 12 ) Gross operating surplus and gross mixed income, taxes on production and imports, subsidies B.2g + B.3g 13. Gross operating surplus and gross mixed income   x   D.2 14. Taxes on production and imports   x   D.3 15. Subsidies   x   Population, employment, compensation of employees   16. Population and employment data       POP (a) Total population (thousands of persons)       EMP (b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs  ( 14 ) ) and employment of residents (thousands of persons) A*10  ( 15 )     ESE (c) Self employed A*10  ( 15 )     EEM (d) Employees A*10  ( 15 )     D.1 17. Compensation of employees working in resident production units and compensation of resident employees A*10 x   D.11 (a) Wages and salaries A*10 x   D.12 (b) Employers' social contributions A*10 x   Table 2 —     Main aggregates of general government Code Transaction Sectors and subsectors  ( *2 )  ( 17 )  ( 18 ) P.1 Output S.13, S.1311, S.1312, S.1313, S.1314 P.11 + P.12 — Market output and output for own final use S.13, S.1311, S.1312, S.1313, S.1314 P.13 — Non-market output S.13, S.1311, S.1312, S.1313, S.1314 P.131 Payments for non-market output S.13, S.1311, S.1312, S.1313, S.1314 P.132 Non-market output, other S.13, S.1311, S.1312, S.1313, S.1314 P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output S.13, S.1311, S.1312, S.1313, S.1314 P.2 Intermediate consumption S.13, S.1311, S.1312, S.1313, S.1314 B.1g Value added, gross S.13, S.1311, S.1312, S.1313, S.1314 P.51c Consumption of fixed capital S.13, S.1311, S.1312, S.1313, S.1314 B.1n Value added, net S.13, S.1311, S.1312, S.1313, S.1314 D.1p Compensation of employees, payable S.13, S.1311, S.1312, S.1313, S.1314 D.29p Other taxes on production, payable S.13, S.1311, S.1312, S.1313, S.1314 D.39r Other subsidies on production, receivable S.13, S.1311, S.1312, S.1313, S.1314 B.2n Operating surplus, net S.13, S.1311, S.1312, S.1313, S.1314 D.2r Taxes on production and imports, receivable S.13, S.1311, S.1312, S.1313, S.1314 D.21r Taxes on products, receivable S.13, S.1311, S.1312, S.1313, S.1314 D.211r VAT, receivable S.13, S.1311, S.1312, S.1313, S.1314 D.29r Other taxes on production, receivable S.13, S.1311, S.1312, S.1313, S.1314 D.4r Property income, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.41r Interest, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.42r + D.43r + D.44r + D.45r Other property income, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.3p Subsidies, payable S.13, S.1311, S.1312, S.1313, S.1314 D.31p Subsidies on products, payable S.13, S.1311, S.1312, S.1313, S.1314 D.39p Other subsidies on production, payable S.13, S.1311, S.1312, S.1313, S.1314 D.4p Property income, payable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.4p_S.1311 of which, payable to subsector Central Government (S.1311)  ( 17 )  ( 20 ) S.1312, S.1313, S.1314 D.4p_S.1312 of which, payable to subsector State Government (S.1312)  ( 17 )  ( 20 ) S.1311, S.1313, S.1314 D.4p_S.1313 of which, payable to subsector Local Government (S.1313)  ( 17 )  ( 20 ) S.1311, S.1312, S.1314 D.4p_S.1314 of which, payable to subsector Social Security Funds (S.1314)  ( 17 )  ( 20 ) S.1311, S.1312, S.1313 D. 41 p — Interest, payable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.42p + D.43p + D.44p + D.45p — Other property income, payable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 B.5n Balance of primary incomes, net S.13, S.1311, S.1312, S.1313, S.1314 D.5r Current taxes on income, wealth etc., receivable S.13, S.1311, S.1312, S.1313, S.1314 D.61r Net social contributions, receivable S.13, S.1311, S.1312, S.1313, S.1314 D.611r — of which employers' actual social contributions S.13, S.1311, S.1312, S.1313, S.1314 D.613r — of which households' actual social contributions S.13, S.1311, S.1312, S.1313, S.1314 D.7r Other current transfers, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.5p Current taxes on income, wealth etc., payable S.13, S.1311, S.1312, S.1313, S.1314 D.62p Social benefits other than social transfers in kind, payable S.13, S.1311, S.1312, S.1313, S.1314 D.632p Social transfers in kind — purchased market production, payable S.13, S.1311, S.1312, S.1313, S.1314 D.62p+D.632p Social benefits other than social transfers in kind and social transfers in kind — purchased market production, payable S.13, S.1311, S.1312, S.1313, S.1314 D.7p Other current transfers, payable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.7p_S.1311 of which, payable to subsector central government (S.1311)  ( 17 )  ( 20 ) S.1312, S.1313, S.1314 D.7p_S.1312 of which, payable to subsector state government (S.1312)  ( 17 )  ( 20 ) S.1311, S.1313, S.1314 D.7p_S.1313 of which, payable to subsector local government (S.1313)  ( 17 )  ( 20 ) S.1311, S.1312, S.1314 D.7p_S.1314 of which, payable to subsector social security funds (S.1314)  ( 17 )  ( 20 ) S.1311, S.1312, S.1313 B.6n Disposable income, net S.13, S.1311, S.1312, S.1313, S.1314 P.3 Final consumption expenditure S.13, S.1311, S.1312, S.1313, S.1314 P.31 — Individual consumption expenditure S.13, S.1311, S.1312, S.1313, S.1314 P.32 — Collective consumption expenditure S.13, S.1311, S.1312, S.1313, S.1314 D.8 Adjustment for the change in pension entitlements S.13, S.1311, S.1312, S.1313, S.1314 B.8g Saving, gross S.13, S.1311, S.1312, S.1313, S.1314 B.8n Saving, net S.13, S.1311, S.1312, S.1313, S.1314 D.9r Capital transfers, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.91r — Capital taxes, receivable  ( 17 ) S.13, S.1311, S.1312, S.1313, S.1314 D.92r+D.99r — Other capital transfers and investment grants, receivable  ( 17 )  ( 18 ) S.13, S.1311, S.1312, S.1313, S.1314 D.9p Capital transfers, payable  ( 17 )  ( 18 ) S.13, S.1311, S.1312, S.1313, S.1314 D.9p_S.1311 of which, payable to subsector central government (S.1311)  ( 17 )  ( 18 )  ( 20 ) S.1312, S.1313, S.1314 D.9p_S.1312 of which, payable to subsector state government (S.1312)  ( 17 )  ( 18 )  ( 20 ) S.1311, S.1313, S.1314 D.9p_S.1313 of which, payable to subsector local government (S.1313)  ( 17 )  ( 18 )  ( 20 ) S.1311, S.1312, S.1314 D.9p_S.1314 of which, payable to subsector social security funds (S.1314)  ( 17 )  ( 18 )  ( 20 ) S.1311, S.1312, S.1313 D.92p — Investment grants, payable S.13, S.1311, S.1312, S.1313, S.1314 P.5 Gross capital formation S.13, S.1311, S.1312, S.1313, S.1314 P.51g — Gross fixed capital formation S.13, S.1311, S.1312, S.1313, S.1314 P.52+P.53 — Changes in inventories and acquisitions less disposals of valuables S.13, S.1311, S.1312, S.1313, S.1314 NP Acquisitions less disposals of non-financial non-produced assets S.13, S.1311, S.1312, S.1313, S.1314 OP5ANP Gross capital formation and acquisitions less disposals of non-financial non-produced assets S.13, S.1311, S.1312, S.1313, S.1314 B.9 Net lending (+)/net borrowing (—) S.13, S.1311, S.1312, S.1313, S.1314 TE Total expenditure S.13, S.1311, S.1312, S.1313, S.1314 TR Total revenue S.13, S.1311, S.1312, S.1313, S.1314 D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected  ( 17 )  ( 18 )  ( 19 ) S.13, S.1311, S.1312, S.1313, S.1314 PTC Total payable tax credits  ( 21 )  ( 22 )  ( 23 ) S.13, S.1311, S.1312, S.1313, S.1314 TC — of which payable tax credits that exceed the taxpayer's liability  ( 21 )  ( 22 )  ( 23 ) S.13, S.1311, S.1312, S.1313, S.1314 Table 3 —     Tables by industry Code List of variables Breakdown  ( 24 )  ( 26 ) Current prices Previous year's prices and chain-linked volumes  ( 25 ) Output P.1 1. Output at basic prices by industry A*21/A*64 x   P.2 2. Intermediate consumption at purchaser's prices by industry A*21/A*64 x   B.1g 3. Gross value added at basic prices by industry A*21/A*64 x x P.51c 4. Consumption of fixed capital by industry A*21/A*64 x x B.2n+B.3n 5. Net operating surplus and net mixed income A*21/A*64 x   D.29 – D.39 6. Other taxes on production less other subsidies on production A*21/A*64 x   Capital formation P.5 7. Gross capital formation   x x P.51g a) Gross fixed capital formation by industry A*10 (A*21  ( 28 ) )/A*10 (A*64  ( 28 ) ) x x   Breakdown by fixed asset AN_F6 A*10 (A*21  ( 28 ) )/A*10 (A*64  ( 28 ) ) x x P.52 b) Changes in inventories by industry A*10 (A*21  ( 28 ) )/A*10 (A*64  ( 28 ) ) x x  ( 29 ) P.53 c) Acquisitions less disposals of valuables   x x  ( 29 ) Employment and compensation of employees EMP 8. Employment by industry (thousands of persons, thousands of hours worked  ( 27 ) and thousands of jobs  ( 28 ) ) A*21/A*64     ESE a) self employed by industry (thousands of persons, thousands of hours worked  ( 27 ) and thousands of jobs  ( 28 ) ) A*21/A*64     EEM b) employees by industry (thousands of persons, thousands of hours worked  ( 27 ) and thousands of jobs  ( 28 ) ) A*21/A*64     D.1 9. Compensation of employees by industry A*21/A*64 x   D.11 a) Wages and salaries by industry A*21/A*64 x   AN_F6: Breakdown of fixed assets:   AN.111 dwellings   AN.112 other buildings and structures   AN.113 +AN.114 machinery and equipment + weapon systems — AN.1131 transport equipment — AN.1132 ICT equipment  ( ) ,  ( ) — AN.1139+AN.114 other machinery and equipment + weapon systems  ( ) ,  ( )   AN.115 cultivated biological resources   AN.117 intellectual property products  ( ) Table 5 —     Household final consumption expenditure Code List of variables Breakdown Current prices Previous year's prices and chain-linked volumes  ( 31 ) P.3 1. Final consumption expenditure by purpose (Household) Coicop groups  ( 30 ) x x P.3 2. Final consumption expenditure of resident and non-resident households on the economic territory   x x P.33 3. Final consumption expenditure of resident households in the rest of the world   x x P.34 4. Final consumption expenditure of non-resident households on the economic territory   x x P.3 5. Final consumption expenditure of resident households on the economic territory and abroad   x x Table 6 —     Financial accounts by sector (Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information  ( *5 ) )   Total economy Non-financial corporations including subsectors  ( 32 ) Financial corporations including subsectors  ( 33 ) General government including subsectors  ( 34 ) Households and non-profit institutions serving households  ( 35 ) Rest of the world including subsectors  ( 36 ) Transactions/other changes in volume  ( *6 ) /revaluation of financial instruments  ( *6 ) ESA S.1 S.11 S.12 S.13 S.14+S.15 S.2 Financial assets F.A x x x x x x Monetary gold and special drawing rights (SDRs) F.1 x x x x x x Monetary gold F.11 x x x x x x SDRs F.12 x x x x x x Currency and deposits F.2 x x x x x x Currency F.21 x x x x x x Transferable deposits F.22 x x x x x x Other deposits F.29 x x x x x x Debt securities F.3 x x x x x x Short-term F.31 x x x x x x Long-term F.32 x x x x x x Loans F.4 x x x x x x Short-term F.41 x x x x x x Long-term F.42 x x x x x x Equity and investment fund shares/units F.5 x x x x x x Equity F.51 x x x x x x Listed shares F.511 x x x x x x Unlisted shares F.512 x x x x x x Other equity F.519 x x x x x x Investment fund shares/units F.52 x x x x x x Money Market Fund shares/units (MMFs)  ( 37 ) F.521 x x x x x x Non-MMF investment fund shares/units  ( 37 ) F.522 x x x x x x Insurance, pension and standardised guarantee schemes F.6 x x x x x x Non-life insurance technical reserves F.61 x x x x x x Life insurance and annuity entitlements F.62 x x x x x x Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits F.63+ F.64+ F.65 x x x x x x Pension entitlements  ( 37 ) F.63 x x x x x x Claims of pension funds on pension managers  ( 37 ) F.64 x x x x x x Entitlements to non-pension benefits  ( 37 ) F.65 x x x x x x Provisions for calls under standardised guarantees F.66 x x x x x x Financial derivatives and employee stock options F.7 x x x x x x Financial derivatives  ( 37 ) F.71 x x x x x x Employee stock options  ( 37 ) F.72 x x x x x x Other accounts receivable F.8 x x x x x x Trade credits and advances F.81 x x x x x x Other accounts receivable, excluding trade credits and advances F.89 x x x x x x Liabilities F.L x x x x x x Monetary gold and special drawing rights (SDRs) F.1 x x x x x x Monetary gold F.11 x x x x x x SDRs F.12 x x x x x x Currency and deposits F.2 x x x x x x Currency F.21 x x x x x x Transferable deposits F.22 x x x x x x Other deposits F.29 x x x x x x Debt securities F.3 x x x x x x Short-term F.31 x x x x x x Long-term F.32 x x x x x x Loans F.4 x x x x x x Short-term F.41 x x x x x x Long-term F.42 x x x x x x Equity and investment fund shares/units F.5 x x x x x x Equity F.51 x x x x x x Listed shares F.511 x x x x x x Unlisted shares F.512 x x x x x x Other equity F.519 x x x x x x Investment fund shares/units F.52 x x x x x x Money Market Fund shares/units (MMFs)  ( 37 ) F.521 x x x x x x Non-MMF investment fund shares/units  ( 37 ) F.522 x x x x x x Insurance, pension and standardised guarantee schemes F.6 x x x x x x Non-life insurance technical reserves F.61 x x x x x x Life insurance and annuity entitlements F.62 x x x x x x Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits F.63+ F.64+ F.65 x x x x x x Pension entitlements  ( 37 ) F.63 x x x x x x Claims of pension funds on pension managers  ( 37 ) F.64 x x x x x x Entitlements to non-pension benefits  ( 37 ) F.65 x x x x x x Provisions for calls under standardised guarantees F.66 x x x x x x Financial derivatives and employee stock options F.7 x x x x x x Financial derivatives  ( 37 ) F.71 x x x x x x Employee stock options  ( 37 ) F.72 x x x x x x Other accounts payable F.8 x x x x x x Trade credits and advances F.81 x x x x x x Other accounts payable excluding trade credits and advances F.89 x x x x x x Net acquisition of financial assets  ( 38 ) F.A x x x x x x Net incurrence of liabilities  ( 38 ) F.L x x x x x x Net financial transactions  ( 38 )   x x x x x x Table 7 —     Balance Sheets for financial assets and liabilities (Stocks of financial instruments — consolidated and non-consolidated — and counterpart information  ( *7 ) )   Total economy Non-financial corporations including subsectors  ( 39 ) Financial corporations including subsectors  ( 40 ) General government including subsectors  ( 41 ) Households and non-profit institutions serving households  ( 42 ) Rest of the world including subsectors  ( 43 ) Stocks of financial assets and liabilities ESA S.1 S.11 S.12 S.13 S.14+S.15 S.2 Financial assets AF.A x x x x x x Monetary gold and special drawing rights (SDRs) AF.1 x x x x x x Monetary gold AF.11 x x x x x x SDRs AF.12 x x x x x x Currency and deposits AF.2 x x x x x x Currency AF.21 x x x x x x Transferable deposits AF.22 x x x x x x Other deposits AF.29 x x x x x x Debt securities AF.3 x x x x x x Short-term AF.31 x x x x x x Long-term AF.32 x x x x x x Loans AF.4 x x x x x x Short-term AF.41 x x x x x x Long-term AF.42 x x x x x x Equity and investment fund shares/units AF.5 x x x x x x Equity AF.51 x x x x x x Listed shares AF.511 x x x x x x Unlisted shares AF.512 x x x x x x Other equity AF.519 x x x x x x Investment fund shares/units AF.52 x x x x x x Money Market Fund shares/units (MMFs)  ( 44 ) AF.521 x x x x x x Non-MMF investment fund shares/units  ( 44 ) AF.522 x x x x x x Insurance, pension and standardised guarantee schemes AF.6 x x x x x x Non-life insurance technical reserves AF.61 x x x x x x Life insurance and annuity entitlements AF.62 x x x x x x Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits AF.63+ AF.64+ AF.65 x x x x x x Pension entitlements  ( 44 ) AF.63 x x x x x x Claims of pension funds on pension managers  ( 44 ) AF.64 x x x x x x Entitlements to non-pension benefits  ( 44 ) AF.65 x x x x x x Provisions for calls under standardised guarantees AF.66 x x x x x x Financial derivatives and employee stock options AF.7 x x x x x x Financial derivatives  ( 44 ) AF.71 x x x x x x Employee stock options  ( 44 ) AF.72 x x x x x x Other accounts receivable AF.8 x x x x x x Trade credits and advances AF.81 x x x x x x Other accounts receivable, excluding trade credits and advances AF.89 x x x x x x Liabilities AF.L x x x x x x Monetary gold and special drawing rights (SDRs) AF.1 x x x x x x Monetary gold AF.11 x x x x x x SDRs AF.12 x x x x x x Currency and deposits AF.2 x x x x x x Currency AF.21 x x x x x x Transferable deposits AF.22 x x x x x x Other deposits AF.29 x x x x x x Debt securities AF.3 x x x x x x Short-term AF.31 x x x x x x Long-term AF.32 x x x x x x Loans AF.4 x x x x x x Short-term AF.41 x x x x x x Long-term AF.42 x x x x x x Equity and investment fund shares/units AF.5 x x x x x x Equity AF.51 x x x x x x Listed shares AF.511 x x x x x x Unlisted shares AF.512 x x x x x x Other equity AF.519 x x x x x x Investment fund shares/units AF.52 x x x x x x Money Market Fund shares/units (MMFs)  ( 44 ) AF.521 x x x x x x Non-MMF investment fund shares/units  ( 44 ) AF.522 x x x x x x Insurance, pension and standardised guarantee schemes AF.6 x x x x x x Non-life insurance technical reserves AF.61 x x x x x x Life insurance and annuity entitlements AF.62 x x x x x x Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits AF.63 + AF.64 + AF.65 x x x x x x Pension entitlements  ( 44 ) AF.63 x x x x x x Claims of pension funds on pension managers  ( 44 ) AF.64 x x x x x x Entitlements to non-pension benefits  ( 44 ) AF.65 x x x x x x Provisions for calls under standardised guarantees AF.66 x x x x x x Financial derivatives and employee stock options AF.7 x x x x x x Financial derivatives  ( 44 ) AF.71 x x x x x x Employee stock options  ( 44 ) AF.72 x x x x x x Other accounts payable AF.8 x x x x x x Trade credits and advances AF.81 x x x x x x Other accounts payable excluding trade credits and advances AF.89 x x x x x x Financial assets  ( 45 ) AF.A x x x x x x Liabilities  ( 45 ) AF.L x x x x x x Financial net worth  ( 45 ) BF.90 x x x x x x Table 8 —     Non-financial accounts by sector — annual   Transactions and balancing items Sectors   S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2 I Production account/External account of goods and services Resources Total Economy Non-financial corporations Public non-financial corporations   Financial corporations Public financial corporations   General government Households + non-profit institution serving households Households Non-profit institution serving households Not sectorised Rest of the world P.1 Output x x o   x o   x x x x   (P.11+P.12 +P.131) Market output, output for final use and payments for other non-market output   x   P.11 — Market Output x x o   x o   x x x x   P.12 — Output for own final use x x o x o x x x x P.13 — Non-market output x   x x   x P.7 Imports of goods and services   x P.71 — Imports of goods   x P.72 — Imports of services   x P.72F — Imports of FISIM   o (D.21 — D.31) Taxes less subsidies on products x   x   Uses 2 P.2 Intermediate consumption x x o   x o   x x x x   P.6 — Exports of goods and services   x P.61 — Exports of goods   x P.62 — Exports of services   x P.62F — — Exports of FISIM   o B.1g Value added, gross/gross domestic product x x o   x o   x x x x x   B.11 External balance of goods and services   x   P.51c Consumption of fixed capital x x o   x o   x x x x   B.1n Value added, net/net domestic product x x o   x o   x x x x x     II.1.1 Generation of income account Resources Sectors     S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2 B.1g Value added, gross/gross domestic product x x o   x o   x x x x x   D.3 Subsidies x x o   x o   x x x x x   D.31 — Subsidies on products x   x   D.39 — Other subsidies on production x x o   x o   x x x x   Uses   D.1 Compensation of employees x x o   x o   x x x x   x D.11 — Wages and salaries x x o   x o   x x x x x D.12 — Employers’ social contributions x x o   x o   x x x x x D.2 Taxes on production and imports x x o   x o   x x x x x   D.21 — Taxes on products x   x   D.29 — Other taxes on production x x o   x o   x x x x   (B.2g+ B.3g) Operating surplus, gross plus mixed income, gross x x o   x o   x x x x   B.2g — Operating surplus, gross x   x x   B.3g — Mixed income, gross x   x x     II.1.2 Allocation of primary income account Resources Sectors S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2 (B.2g+B.3g) Operating surplus, gross plus mixed income, gross x x o   x o   x x x x   B.2g — Operating surplus, gross x   x x   B.3g — Mixed income, gross x   x x   D.1 Compensation of employees x   x x   x D.11 — Wages and salaries x   x x   x D.12 — Employers’ social contributions x   x x   x D.2 Taxes on production and imports x   x   x D.21 — Taxes on products x   x   x D.211 — — Value added type taxes (VAT) x   x   x D.212 — — Taxes and duties on imports excluding VAT x   x   x D.214 — — Taxes on products, except VAT and import taxes x   x   x D.29 — Other taxes on production x   x   x D.4 Property income x x o   x o   x x x x   x D.41 — Interest  ( 47 ) x x o   x o   x x x x   x D.42 — Distributed income of corporations x x o   x o   x x x x   x D.421 — — Dividends o o o   o o   o o o o   o D.422 — — Withdrawals from the income of quasi-corporations o o o   o o   o o o o   o D.43 — Reinvested earnings on foreign direct investment x x o   x o   x x x x   x D.43S2I — — Reinvested earnings on Intra-EA F.D.I.  ( 48 )  ( 49 )   x o   x o   D.43S2X — — Reinvested earnings on Extra-EA F.D.I.  ( 48 )  ( 49 )   x o   x o   D.43S21 — — Reinvested earnings on Intra-EU F.D.I.  ( 48 )   x o   x o   D.43S22 — — Reinvested earnings on Extra-EU F.D.I.  ( 48 )   x o   x o   D.44 — Other investment income x x o   x o   x x x x   x D.441 — — Investment income attributable to insurance policy holders  ( 48 ) x x o   x o   x x x x   x D.442 — — Investment income payable on pension entitlements  ( 48 ) x x o   x o   x x x x   x D.443 — — Investment income attributable to collective investment fund shareholders  ( 48 ) x x o   x o   x x x x   x D.45 — Rent x x o   x o   x x x x   B.4g Entrepreneurial income, gross o x o   x o   o o o o       D.41g Total interest before FISIM allocation  ( 47 ) x x o   x o   x x x x   x Uses   D.3 Subsidies x   x   x D.31 — Subsidies on products x   x   x D.39 — Other subsidies on production x   x   x D.4 Property income x x o   x o   x x x x   x D.41 — Interest  ( 47 ) x x o   x o   x x x x   x D.42 — Distributed income of corporations x x o   x o   x D.421 — — Dividends o o o   o o   o D.422 — — Withdrawals from the income of quasi-corporations o o o   o o   o D.43 — Reinvested earnings on foreign direct investment x x o   x o     x x x   x D.43S2I — — Reinvested earnings on Intra-EA F.D.I.  ( 48 )  ( 49 )   x o   x o   D.43S2X — — Reinvested earnings on Extra-EA F.D.I.  ( 48 )  ( 49 )   x o   x o   D.43S21 — — Reinvested earnings on Intra-EU F.D.I.  ( 48 )   x o   x o   D.43S22 — — Reinvested earnings on Extra-EU F.D.I.  ( 48 )   x o   x o   D.44 — Other investment income x x o   x o   x x x x   x D.441 — — Investment income attributable to insurance policy holders  ( 48 ) x x o   x o   x x x x   x D.442 — — Investment income payable on pension entitlements  ( 48 ) x x o   x o   x x x x   x D.443 — — Investment income attributable to collective investment fund shareholders  ( 48 ) x x o   x o   x x x x   x D.45 — Rent x x o   x o   x x x x   B.5g Balance of primary incomes, gross/national income, gross x x o   x o   x x x x       D.41g Total interest before FISIM allocation  ( 47 ) x x o   x o   x x x x   x   II.2 Secondary distribution of income account Sectors S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2   Resources   B.5g Balance of primary incomes, gross/national income, gross x x o   x o   x x x x   D.5 Current taxes on income, wealth, etc x   x   x D.51 — Taxes on income x   x   x D.59 — Other current taxes x   x   x D.6 Social contributions and benefits x x o   x o   x x x x   x D.61 — Net social contributions x x o   x o   x x x x   x D.611 — — Employers’ actual social contributions  ( 48 ) x x o   x o   x x x x   x D.612 — — Employers’ imputed social contributions  ( 48 ) x x o   x o   x x x x   x D.613 — — Households’ actual social contributions  ( 48 ) x x o   x o   x x x x   x D.614 — — Households’ social contribution supplements  ( 48 ) x x o   x o   x x x x   x D.61SC — — Social insurance scheme service charges  ( 48 ) x x o   x o   x x x x   x D.62 — Social benefits other than social transfers in kind x   x x   x D.63 — Social transfers in kind x   x x   D.631 — Social transfers in kind — non-market production o               o o       D.632 — Social transfers in kind — purchased market production o               o o       D.7 Other current transfers x x o   x o   x x x x   x D.71 — Net non-life insurance premiums x   x o   x   x D.72 — Non-life insurance claims x x o   x o   x x x x   x D.74 — Current international cooperation x   x   x D. 74A — — Of which: payable to/receivable by European institutions (e.g. EDF)   x D.75 — Miscellaneous current transfers  ( 47 ) x x o   x o   x x x x   x D.76 — VAT and GNI - based EU own resources   x Uses   D.5 Current taxes on income, wealth, etc x x o   x o   x x x x   x D.51 — Taxes on income x x o   x o   x x x   x D.59 — Other current taxes x x o   x o   x x x x   x D.6 Social contributions and benefits x x o   x o   x x x x   x D.61 — Net social contributions x   x x   x D.611 — — Employers’ actual social contributions  ( 48 ) x   x x   x D.612 — — Employers’ imputed social contributions  ( 48 ) x   x x   x D.613 — — Households’ actual social contributions  ( 48 ) x   x x   x D.614 — — Households’ social contribution supplements  ( 48 ) x   x x   x D.61SC — — Social insurance scheme service charges  ( 48 ) x   x x   x D.62 — Social benefits other than social transfers in kind x x o   x o   x x x x   x D.63 — Social transfers in kind x   x x   x   D.631 — Social transfers in kind — non-market production o   x o   o   D.632 — Social transfers in kind — purchased market production o   x o   o   D.7 Other current transfers x x o   x o   x x x x   x D.71 — Net non-life insurance premiums x x o   x o   x x x x   x D.72 — Non-life insurance claims x   x o   x   x D.74 — Current international cooperation x   x   x D.74A — — Of which: payable to/receivable by European institutions (e.g. EDF) x   x   D.75 — Miscellaneous current transfers  ( 47 ) x x o   x o   x x x x   x D.76 — VAT - and GNI - based EU own resources x   x   B.7g Adjusted disposable income, gross x   x x x x       B.6g Disposable income, gross x x o   x o   x x x x     II.4.1 Use of disposable income account Resources Sectors S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2 B.6g Disposable income, gross x x o   x o   x x x x   D.8 Adjustment for the change in pension entitlements x   x x   x Uses   P.3 Final consumption expenditure x   x x x x   P.31 — Individual consumption expenditure x   x x x x   P.32 — Collective consumption expenditure x   x   D.8 Adjustment for the change in pension entitlements x x o   x o   x x x x   x B.8g Saving, gross x x o   x o   x x x x   B.12 Current external balance   x   III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worth   B.8g Saving, gross x x o   x o   x x x x   B.12 Current external balance   x D.9r Capital transfers, receivable x x o   x o   x x x x   x D.91r — Capital taxes, receivable x   x   x D.92r — Investment grants, receivable  ( 47 ) x x o   x o   x x x x   x D.99r — Other capital transfers, receivable  ( 47 ) x x o   x o   x x x x   x     Changes in assets   D.9p Capital transfers, payable x x o   x o   x x x x   x D.91p — Capital taxes, payable x x o   x o   x x x   x D.92p — Investment grants, payable  ( 47 ) x   x   x D.99p — Other capital transfers, payable  ( 47 ) x x o   x o   x x x x   x P.51c Consumption of fixed capital x x o   x o   x x x x   B.10.1 Change in net worth due to saving and capital transfers x x o   x o   x x x x   x   III.1.2 Acquisitions of non-financial assets account Changes in liabilities and net worth Sectors S.1 S.11 S.11001   S.12 S.12001   S.13 S.14+S.15 S.14  ( 46 ) S.15  ( 46 ) S.1N S.2 B.10.1 Change in net worth due to saving and capital transfers x x o   x o   x x x x   x Changes in assets   P.5g Gross capital formation x x o   x o   x x x x   P.51g — Gross fixed capital formation x x o   x o   x x x x   P.51c Consumption of fixed capital x x o   x o   x x x x   P.52 — Changes in inventories x x o   x o   x x x x   P.53 — Acquisitions less disposals of valuables x x o   x o   x x x x   NP Acquisitions less disposals of non-produced assets x x o   x o   x x x x   x B.9 Net lending (+) / net borrowing (—) x x o   x o   x x x x   x     DB.9 Discrepancy with net lending/net borrowing of financial accounts x x o   x o   x x x x   x Additional information   EMP Employment (in number of persons and number of hours worked) o o o   o o   x o o o   OTE Total general government expenditure   x   OTR Total general government revenue   x     = non relevant cells x = required o = voluntary Table 801 —     Non-financial accounts by sector — quarterly Code Transactions and balancing items Sectors   S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 I Production account/External account of goods and services Resources Total Economy Non-financial corporations Financial corporations General government Households + non-profit institution serving households Not sectorised Rest of the world P.1 Output o o o o o   (P.11+P12+P131) Of which: Market output, output for final use and payments for other non-market output   x   P.7 Imports of goods and services   x P.71 — Imports of goods   x P.72 — Imports of services   x P.72F — Imports of FISIM   o D.21 — D.31 Taxes less subsidies on products x   x   Uses   P.2 Intermediate consumption o o o o o   P.6 Exports of goods and services   x P.61 — Exports of goods   x P.62 — Exports of services   x P.62F — Exports of FISIM   o B.1g Value added, gross/gross domestic product x x x x x x   B.11 External balance of goods and services   x P51c Consumption of fixed capital x x x x x   B.1n Value added, net/net domestic product x x x x x     II.1.1 Generation of income account Resources Sectors S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 B.1g Value added, gross/gross domestic product x x x x x x   D.3 Subsidies x x x x x x   D.31 — Subsidies on products x   x   D.39 — Other subsidies on production x x x x x   Uses   D.1 Compensation of employees x x x x x   x D.2 Taxes on production and imports x x x x x x   D.21 — Taxes on products x   x D.29 — Other taxes on production x x x x x   B.2g+B.3g Operating surplus, gross plus mixed income, gross x x x x x x   B.3g — Mixed income, gross x   x     II.1.2 Allocation of primary income account Resources Sectors S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 B.2g+B.3g Operating surplus, gross plus mixed income, gross x x x x x x   B.3g — Mixed income, gross x   x   D.1 Compensation of employees x   x   x D.2 Taxes on production and imports x   x   x D.21 — Taxes on products x   x   x D.211 — Value added type taxes (VAT)   x   D.29 — Other taxes on production x   x   x D.4 Property income x  ( 50 ) x x x x   x D.41 — Interest  ( 51 ) x  ( 50 ) x x x x   x (D.42+D.43+D.44+D.45) — Other property income, not elsewhere specified x  ( 50 ) x x x x   x D.42 — Distributed income of corporations x  ( 50 ) x x x x   x D.43 — Reinvested earnings on foreign direct investment x  ( 50 ) x x x x   x D.43S2I — Reinvested earnings on intra-EA F.D.I.   o o   D.43S2X — Reinvested earnings on extra-EA F.D.I.   o o   D.43S21 — Reinvested earnings on intra-EU F.D.I.   o o   D.43S22 — Reinvested earnings on extra-EU F.D.I.   o o   D.44 — Other investment income x  ( 50 ) x x x x   x D.45 — Rent x  ( 50 ) x x x x   B.4g Entrepreneurial income, gross o x x o o   D.41g Total interest before FISIM allocation  ( 51 ) x  ( 50 ) x x x x   x Uses   D.3 Subsidies x   x   x x D.31 — Subsidies on products x   x   x x D.39 — Other subsidies on production x   x   x D.4 Property income x  ( 50 ) x x x x   x D.41 — Interest  ( 51 ) x  ( 50 ) x x x x   x (D.42 + D.43 + D.44 + D.45) — Other Property Income, not elsewhere specified x  ( 50 ) x x x x   x D.42 — Distributed income of corporations x  ( 50 ) x x   x D.43 — Reinvested earnings on foreign direct investment x  ( 50 ) x x   x D.43S2I — Reinvested earnings on Intra-EA F.D.I.   o o   D.43S2X — Reinvested earnings on Extra-EA F.D.I.   o o   D.43S21 — Reinvested earnings on Intra-EU F.D.I.   o o   D.43S22 — Reinvested earnings on Extra-EU F.D.I.   o o   D.44 — Other investment income x  ( 50 ) x x x   x D.45 — Rents x  ( 50 ) x x x x   B.5g Balance of primary incomes, gross/national income, gross x x x x x   D.41g Total interest before FISIM allocation  ( 51 ) x  ( 50 ) x x x x   x   II.2 Secondary distribution of income account Resources Sectors S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 B.5g Balance of primary incomes, gross/national income, gross x x x x x   D.5 Current taxes on income, wealth, etc x   x   x D.6 Social contributions and benefits x  ( 50 ) x x x x   x D.61 — Net social contributions x  ( 50 ) x x x x   x D.62 — Social benefits other than social transfers in kind x  ( 50 )   x   x D.63 — Social transfers in kind x  ( 50 )   x   D.7 Other current transfers x  ( 50 ) x x x x   x D.71 — Net non-life insurance premiums x  ( 50 )   x x   x D.72 — Non-life insurance claims x  ( 50 ) x x x x   x (D.74+D.75+D.76) — Other current transfers, not elsewhere specified x  ( 50 ) x x x x   x D.74 — Current international cooperation o   o   o D.74A — Of which: payable to/receivable by European institutions (e.g. EDF)   x D.75 — Miscellaneous current transfers  ( 51 ) o o o o o   o D.76 — VAT - and GNI - based EU own resources   o Uses   D.5 Current taxes on income, wealth, etc x  ( 50 ) x x x x   x D.6 Social contributions and benefits x  ( 50 ) x x x x   x D.61 — Net social contributions x  ( 50 )   x   x D.62 — Social benefits other than social transfers in kind x  ( 50 ) x x x x   x D.63 — Social transfers in kind x  ( 50 )   x x   D.631 — Social transfers in kind — non-market production x   x   D.632 — Social transfers in kind — purchased market production x   x   D.7 Other current transfers x  ( 50 ) x x x x   x D.71 — Net non-life insurance premiums x  ( 50 ) x x x x   x D.72 — Non-life insurance claims x  ( 50 )   x x   x (D.74+D.75+D.76) — Other Current transfers, not elsewhere specified x  ( 50 ) x x x x   x D.74 — Current international cooperation o   o   o D.74A — Of which: payable to/receivable by European institutions (e.g. EDF) x   x   D.75 — Miscellaneous current transfers  ( 51 ) o o o o o   o D.76 — VAT - and GNI - based EU own resources o   o   B.7g Adjusted disposable income, gross   x x   B.6g Disposable income, gross x x x x x     II.4.1 Use of disposable income account Resources Sectors S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 B.6g Disposable income, gross x x x x x   D.8 Adjustment for the change in pension entitlements x   x   x Uses   P.3 Final consumption expenditure x   x x   P.31 — Individual consumption expenditure x   x x   P.32 — Collective consumption expenditure x   x   D.8 Adjustment for the change in pension entitlements x x x x x   x B.8g Saving, gross x x x x x   B.12 Current external balance   x   III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worth   B.8g Gross saving x x x x x   B.12 Current external balance   x D.9r Capital transfers, receivable x  ( 50 ) x x x x   x D.91r — Capital taxes, receivable x   x   x D.92r + D.99r — Investment grants and other capital transfers  ( 51 ) x  ( 50 ) x x x x   x D.92r — Investment grants, receivable  ( 51 ) o o o o o   o D.99r — Other capital transfers, receivable  ( 51 ) o o o o o   o Changes in assets   D.9p Capital transfers, payable x  ( 50 ) x x x x   x D.91p — Capital taxes, payable x  ( 50 ) x x   x   x D.92p + D.99p — Investment grants and other capital transfers  ( 51 ) x  ( 50 ) x x x x   x D.92p — Investment grants, payable  ( 51 ) o   o   o D.99p — Other capital transfers, payable  ( 51 ) o o o o o   o P.51c Consumption of fixed capital x x x x x   B.101 Change in net worth due to saving and capital transfers x x x x x   x   III.1.2 Acquisitions of non-financial assets account Sectors   Changes in liabilities and net worth S.1 S.11  ( 50 ) S.12  ( 50 ) S.13 S.14 + S.15  ( 50 ) S.1N  ( 50 ) S.2 B.101 Change in net worth due to saving and capital transfers x x x x x   x   Changes in assets   P.5g Gross capital formation x x x x x   P.51g — Gross fixed capital formation x x x x x   P.51c Consumption of fixed capital x x x x x   P.52 + P.53 — Changes in inventories and net acquisition of valuables x x x x x   NP Acquisitions less disposals of non-produced assets x x x x x   x B.9 Net lending (+)/net borrowing (—) x x x x x   x DB.9 Discrepancy with net lending/net borrowing of financial accounts o o o o o   o   Additional information   EMP Employment (in number of persons and number of hours worked) o o o o o   o OTE Total general government expenditure   x   OTR Total general government revenue   x   AN.111 Dwellings   o   AN.211 Land   o     = non relevant cells x = required o = voluntary SEASONAL ADJUSTMENT — Seasonal adjustment (including calendar adjustments, where relevant) starting from reference year 2014 is compulsory for: — Uses: S.2/P.6, S.2/D.1+D.2+D.3+D.4, S.2/D.5+D.6+D.7, S.2/D.8, S.2/D.9 — Resources: S.2/P.7, S.2/D.1+D.2+D.3+D.4, S.2/D.5+D.6+D.7, S.2/D.8, S.2/D.9 — Balancing items: S.1/B.1g, S.1/B.2g+B.3g, S.1/B.5g, S.1/B.6g, S.1/B.8g, S.1/B.9 — Transmission deadline: three working days after deadline for non-seasonally adjusted data. — Seasonal adjustment (including calendar adjustments, where relevant) starting from reference year 2017 is compulsory for: — Uses: S.11/D.1  ( 1 ) , S.11/P.51g  ( 1 ) , S.13/P.3, S.13/P.51g, S.13/OTE, S.14+S.15/D.4  ( 1 ) , S.14+S.15/D.5  ( 1 ) , S.14+S.15/D.61  ( 1 ) , S.14+S.15/D.7  ( 1 ) , S.14+S.15/D.8  ( 1 ) , S.14+S.15/P.31, S.14+S.15/P.51g  ( 1 ) — Resources: S.13/OTR, S.14+S.15/D.1  ( 1 ) , S.14+S.15/D.4  ( 1 ) , S.14+S.15/D.62  ( 1 ) , S.14+S.15/D.7  ( 1 ) , S.14+S.15/D.8  ( 1 ) — Balancing items: S.11/B.1g  ( 1 ) , S.11/B.2g+B.3g  ( 1 ) , S.13/B.9, S.14+S.15/B.2g+B.3g  ( 1 ) , S.14+S.15/B.6g  ( 1 ) , S.14+S.15/B.8g  ( 1 ) — Transmission deadline: three working days after deadline for non-seasonally adjusted data. — Seasonal adjustment (including calendar adjustments, where relevant) is voluntary for: — Uses: S.11/(P.52+P.53), S.11/D.5, S.14+S.15/D.62, S.14+S.15/D.63, S.2/P.61, S.2/P.62 — Resources: S.14+S.15/D.61, S.14+S.15/D.63, S.2/P.71, S.2/P.72 — Balancing items: S.11/B.4g, S.11/B.9, S.14+S.15/B.3g, S.14+S.15/B.9 — Transmission deadline: three working days after deadline for non-seasonally adjusted data. VOLUME DATA Data in chain-linked volumes, after seasonal adjustment (including calendar adjustments, where relevant), are voluntary for: S.11/B1g, S.11/P.51g, S.14+S.15/P.31, S.14+S.15/P.51g. Transmission deadline: three working days after deadline for non-seasonally adjusted data. SOURCES AND METHODS Member States shall inform the Commission of major methodological or other changes that would affect the data transmitted not later than three months after such change takes effect. Table 9 —     Detailed tax and social contribution receipts by type of tax or social contribution and receiving subsector including the list of taxes and social contributions according to national classification  ( *8 ) Code  ( *9 ) Transaction D.2 Taxes on production and imports D.21 Taxes on products D.211 Value added type taxes (VAT) D.212 Taxes and duties on imports excluding VAT D.2121 Import duties D.2122 Taxes on imports, excluding VAT and import duties D.2122a Levies on imported agricultural products D.2122b Monetary compensatory amounts on imports D.2122c Excise duties D.2122d General sales taxes D.2122e Taxes on specific services D.2122f Profits of import monopolies D.214 Taxes on products, except VAT and import taxes D.214a Excise duties and consumption taxes D.214b Stamp taxes D.214c Taxes on financial and capital transactions D.214d Car registration taxes D.214e Taxes on entertainment D.214f Taxes on lotteries, gambling and betting D.214g Taxes on insurance premiums D.214h Other taxes on specific services D.214i General sales or turnover taxes D.214j Profits of fiscal monopolies D.214k Export duties and monetary comp. amounts on exports D.214l Other taxes on products n.e.c. D.29 Other taxes on production D.29a Taxes on land, buildings or other structures D.29b Taxes on the use of fixed assets D.29c Total wage bill and payroll taxes D.29d Taxes on international transactions D.29e Business and professional licences D.29f Taxes on pollution D.29g Under-compensation of VAT (flat rate system) D.29h Other taxes on production n.e.c. D.5 Current taxes on income wealth, etc. D.51 Taxes on income D.51a+D.51c1 Taxes on individual or household income including holding gains D.51a Taxes on individual or household income excluding holding gains  ( 52 ) D.51c1 Taxes on individual or household holding gains  ( 52 ) D.51b+D51c2 Taxes on the income or profits of corporations including holding gains D.51b Taxes on the income or profits of corporations excluding holding gains  ( 52 ) D.51c2 Taxes on holding gains of corporations  ( 52 ) D.51c3 Other taxes on holding gains  ( 52 ) D.51c Taxes on holding gains D.51d Taxes on winnings from lottery or gambling D.51e Other taxes on income n.e.c. D.59 Other current taxes D.59a Current taxes on capital D.59b Poll taxes D.59c Expenditure taxes D.59d Payments by households for licences D.59e Taxes on international transactions D.59f Other current taxes n.e.c. D.91 Capital taxes D.91a Taxes on capital transfers D.91b Capital levies D.91c Other capital taxes n.e.c. ODA Total tax receipts D.61 Net social contributions D.611 Employers' actual social contributions D.611C Compulsory employers' actual social contributions D.611V Voluntary employers' actual social contributions D.61SC Social insurance scheme service charges  ( 54 ) D.6111 Employers' actual pension contributions  ( 52 ) D.6112 Employers' actual non-pension contributions  ( 52 ) D.6121 Employers' imputed pension contributions  ( 52 ) D.6122 Employers' imputed non-pension contributions  ( 52 ) D.6131 Households' actual pension contributions  ( 52 ) D.6132 Households' actual non-pension contributions  ( 52 ) D.6141 Households' pension contributions supplements  ( 52 ) D.6142 Households' non-pension contributions supplements  ( 52 ) D.612 Employers' imputed social contributions D.613 Households' actual social contributions D.613c Compulsory households' actual social contributions D.613ce Compulsory employees' actual social contributions D.613cs Compulsory actual social contributions by the self-employed  ( 52 ) D.613cn Compulsory actual social contributions by the non-employed  ( 52 ) D.613v Voluntary households' actual social contributions D.614 Households' social contributions supplements  ( 54 ) D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected  ( 53 ) D.995a Taxes on products assessed but unlikely to be collected  ( 53 ) D.995b Other taxes on production assessed but unlikely to be collected  ( 53 ) D.995c Taxes on income assessed but unlikely to be collected  ( 53 ) D.995d Other current taxes assessed but unlikely to be collected  ( 53 ) D.995e Employers' actual social contributions assessed but unlikely to be collected  ( 53 ) D.995f Households' actual social contributions assessed but unlikely to be collected  ( 53 ) D.995fe Employees' actual social contributions assessed but unlikely to be collected  ( 53 ) D.995fs Actual social contributions by self-employed persons assessed but unlikely to be collected  ( 52 ) D.995fn Actual social contributions by non-employed persons assessed but unlikely to be collected  ( 52 ) D.995g Capital taxes assessed but unlikely to be collected  ( 53 ) ODB Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected ODC Total receipts from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected ODD Tax burden = total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected Table 10 —     Tables by industry and by region (NUTS level 2) Code List of variables Breakdown B.1g 1. Gross value added at basic prices (volume growth rate based on previous year’s prices)  ( 55 )   B.1g 2. Gross value added at basic prices (current prices)  ( 56 ) A*10 D.1 3. Compensation of employees (current prices) A*10 P.51g 4. Gross fixed capital formation (current prices) A*10   5. Employment  ( 56 )  ( 57 ) in thousands of persons and in thousands of hours worked   ETO — Total  ( 56 )  ( 57 ) A*10 EEM — Employees  ( 57 ) A*10 POP 6. Population in thousands of persons  ( 58 )   Table 11 —     General government expenditure by function Code List of variables Function Subsector breakdown  ( 59 ) OP5ANP Gross capital formation + Acquisitions less disposals of non-financial non-produced assets COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.5 Gross capital formation COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.51g of which, gross fixed capital formation COFOG divisions COFOG groups  ( 65 ) S.13 NP Acquisitions less disposals of non-financial non-produced assets COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.1 Compensation of employees COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.3 Subsidies COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.4 Property income  ( 60 ) COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.4p_S.1311 of which, payable to subsector central government (S.1311)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1312, S.1313, S.1314 D.4p_S.1312 of which, payable to subsector state government (S.1312)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1313, S.1314 D.4p_S.1313 of which, payable to subsector local government (S.1313)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1314 D.4p_S.1314 of which, payable to subsector social security funds (S.1314)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1313 D.62+D.632 Social benefits other than social transfers in kind and social transfers in kind - purchased market production COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.62 Social benefits other than social transfers in kind  ( 66 ) COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.632 Social transfers in kind - purchased market production  ( 66 ) COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.2+D.29+D.5+D.8 Intermediate consumption + Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlements COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.2 Intermediate consumption COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.29+D.5+D.8 Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlements COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.7 Other current transfers  ( 60 ) COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.7p_S.1311 of which, payable to subsector central government (S.1311)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1312, S.1313, S.1314 D.7p_S.1312 of which, payable to subsector state government (S.1312)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1313, S.1314 D.7p_S.1313 of which, payable to subsector local government (S.1313)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1314 D.7p_S.1314 of which, payable to subsector social security funds (S.1314)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1313 D.9 Capital transfers  ( 60 )  ( 63 ) COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 D.92p of which, investment grants  ( 60 )  ( 61 ) COFOG divisions COFOG groups  ( 65 ) S.13 D.9p_S.1311 of which, payable to subsector central government (S.1311)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1312, S.1313, S.1314 D.9p_S.1312 of which, payable to subsector state government (S.1312)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1313, S.1314 D.9p_S.1313 of which, payable to subsector local government (S.1313)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1314 D.9p_S.1314 of which, payable to subsector social security funds (S.1314)  ( 60 )  ( 64 ) COFOG divisions COFOG groups  ( 65 ) S.1311, S.1312, S.1313 TE Total expenditure COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.3 Final consumption expenditure COFOG divisions COFOG groups  ( 61 )  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.31 Individual consumption expenditure  ( 62 ) COFOG divisions COFOG groups  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 P.32 Collective consumption expenditure  ( 62 ) COFOG divisions COFOG groups  ( 65 ) S.13, S.1311, S.1312, S.1313, S.1314 Table 12 —     Tables by industry and by region (NUTS level 3) Code List of variables Breakdown  ( 67 ) B1.g 1. Gross value added at basic prices (current prices) A*10   2. Employment  ( 68 ) (thousands of persons)   ETO — Total A*10 EEM — Employees A*10 POP 3. Population (thousands of persons)   Table 13 —     Households accounts by region (NUTS level 2) Allocation of primary income account of households (S.14) Code Uses Code Resources D.4 1. Property income B.2n/B.3n 3. Operating surplus, net/mixed income, net B.5n 2. Balance of primary income, net D.1 4. Compensation of employees     D.4 5. Property income Secondary distribution of income account of households (S.14) Code Uses Code Resources D.5 6. Current taxes on income, wealth, etc. B.5 10. Balance of primary income, net D.61 7. Net social contributions D.62 11. Social benefits other than social benefits in kind D.7 8. Other current transfers D.7 12. Other current transfers B.6n 9. Disposable income, net     Household final consumption expenditure (S.14) P.3 13. Household final consumption expenditure  ( 69 ) Table 15 —     Supply table at basic prices, including transformation into purchasers' prices (current prices and previous year’s prices  ( 70 ) ) n=64, m=64   Industries (NACE A*64) 1 2 3 4 …… n Σ (1) Imports cif  ( 72 ) Total supply at basic prices Trade and transport margins Taxes less subsidies on products Total supply at purchasers' prices (1) (2) (3) (4) (5) (6) (7) 1 2 3 4 . . . Products (CPA) . . . m (1) Output by product and by industry at basic prices   a) Intra EU cif  ( 71 ) a1) from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area (cif)  ( 71 ) a2) from S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area) (cif)  ( 71 ) b) Extra EU cif  ( 71 ) c) Total         Σ (1)   Total output by industry             Adjust. Items: (2)               — Cif/fob adjustments on imports — — — — Direct purchase abroad by residents — — — (1) + (2)                 Total of which: (3)               — Market output         — Output for own final use — — — — — Non-market output — — — — Table 16 —     Use table at purchasers' prices  ( *10 ) (current prices and previous year’s prices  ( 73 ) ) n=64, m=64   Industries (NACE A*64) 1 2 3 …… n Σ (1) Final uses a) b) c) d) e) f) g) h) i) j) k) l) Σ (3) Σ (1) + Σ (3)   (1) (2) (3) (4) (5) 1 2 3 . . . Products (CPA) . m (1) Intermediate consumption at purchasers' prices by product and by industry   Final uses at purchasers' prices  ( 77 ) :   Final consumption expenditure: a) by households b) by NPISH c) by general government d) total   Gross capital formation: e) gross fixed capital formation f) changes in inventories  ( 74 ) g) changes in valuables  ( 74 ) h) changes in inventories and valuables i) total   Exports fob  ( 75 ) : j) intra EU j1) — to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area  ( 75 ) j2) — to S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)  ( 75 ) k) extra EU  ( 75 ) l) total     Σ (1) (2) Total intermediate consumption by industry   Total final uses by type   Total use Adjustment items: (3)           — Cif/fob adjustments on exports — only exports only exports — Direct purchases abroad by residents — only final consumption expenditure of households only final consumption expenditure of households — Purchases on the domestic territory by non-resident — only final consumption expenditure of households and exports only final consumption expenditure of households and exports Σ (2) + Σ (3) (4)           — Compensation of employees  ( 76 ) Wages and salaries  ( 76 ) (5)     — — — — Other taxes less subsidies on production  ( 76 ) — — — — Consumption of fixed capital  ( 76 ) — — — — Operating surplus, net  ( 76 ) — — — — Operating surplus, gross  ( 76 ) — — — — Mixed income, gross  ( 74 ) — — — Gross value added at basic prices (6)     — — — Total output at basic prices (7)     — — — Supplementary voluntary data: (8)(2)           — Gross fixed capital formation — — Gross fixed capital stock — — Hours worked (in thousands) — Table 17 —     Symmetric input-output table at basic prices  ( *12 ) (product by product  ( *11 ) ) (current prices  ( 81 ) ) n=64   Products 1 2 3 …… n Σ (1) Final uses a) b) c) d) e) f) g) h) i) j) k) l) Σ (3) Σ (1) + Σ (3)   (1) (2) (3) (4) (5) Products 1 2 3 . . . n (1) Intermediate consumption at basic prices (product by product)   Final uses at basic prices  ( 80 ) :   Final consumption expenditure: a) by households b) by NPISH c) by general government d) total   Gross capital formation: e) gross fixed capital formation f) changes in inventories  ( 78 ) g) changes in valuables  ( 78 ) h) changes in inventories and valuables i) total   Exports  ( 79 ) : j) intra EU j1) — to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area  ( 79 ) j2) — to S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area) k) extra EU  ( 79 ) l) total     Σ (1) (2) Total intermediate consumption at basic prices by product   Final use by type at basic prices   Total use at basic prices Use of imported products  ( *13 )   Total intermediate consumption of imported products by product, cif   Final use of imported products, cif   Total imports Taxes less subsidies on products (3) Taxes less subsidies on products by product   Taxes less subsidies on products by type of final use   Total taxes less subsidies on products Σ (1) + (3) (4) Total intermediate consumption at purchasers' prices by product   Total final uses by type at purchasers' prices   Total use at purchasers' prices — Compensation of employees Wages and salaries (5)           — Other taxes less subsidies on production — — — — Consumption of fixed capital — — — — Operating surplus, net — — — — Operating surplus, gross — — — — Mixed income, gross  ( 78 ) — — — Gross value added at basic prices (6)     — — — Total output at basic prices (7)     — — — Imports intra EU cif  ( 79 ) (8)           — imports from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area (cif)  ( 79 ) — — — — imports from S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area) (cif)  ( 79 ) — — — Imports extra EU cif  ( 79 ) — — — Σ (8) (9) Imports cif by product         Total supply at basic prices (10) Supply at basic prices by product         Table 20 —     Cross classification of fixed assets by industry and by asset (stocks) Code List of variables Breakdown Industries  ( 82 ) Current replacement costs Previous year’s replacement costs AN.11g 1. Fixed assets, gross   x x AN.111g 2. Dwellings, gross A*21/A*38/A*64 x x AN.112g 3. Other buildings and structures, gross A*21/A*38/A*64 x x AN.113g+AN.114g 4. Machinery and equipment, gross + weapon systems, gross A*21/A*38/A*64 x x AN.1131g 5. Transport equipment, gross A*21/A*38/A*64 x x AN.1132g 6. ICT equipment, gross   x x AN.11321g 7. Computer hardware, gross   x x AN.11322g 8. Telecommunications equipment, gross   x x AN.1139g+AN.114g 9. Other machinery and equipment, gross + weapon systems, gross   x x AN.115g 10. Cultivated biological resources, gross A*21/A*38/A*64 x x AN.117g 11. Intellectual property products, gross   x x AN.1173g 12. Computer software and databases, gross   x x AN.11n 13. Fixed assets, net   x x AN.111n 14. Dwellings, net A*21/A*38/A*64 x x AN.112n 15. Other buildings and structures, net A*21/A*38/A*64 x x AN.113n+AN.114n 16. Machinery and equipment, net + weapon systems, net A*21/A*38/A*64 x x AN.1131n 17. Transport equipment, net A*21/A*38/A*64 x x AN.1132n 18. ICT equipment, net   x x AN.11321n 19. Computer hardware, net   x x AN.11322n 20. Telecommunications equipment, net   x x AN.1139n+AN.114n 21. Other machinery and equipment, net + weapon systems, net   x x AN.115n 22. Cultivated biological resources, net A*21/A*38/A*64 x x AN.117n 23. Intellectual property products, net   x x AN.1173n 24. Computer software and databases, net   x x Table 22 —     Cross classification of gross fixed capital formation (GFCF) by industry and by asset (transactions) Code List of variables Breakdown Industries  ( 83 ) Current prices Previous year’s prices and chain-linked volumes  ( 85 ) P.51g_AN.11 1. GFCF in fixed assets   x x P.51g_AN.111 2. GFCF in dwellings A*21/A*38/A*64 x x P.51g_AN.112 3. GFCF in other buildings and structures A*21/A*38/A*64 x x P.51g_AN.113+AN.114 4. GFCF in machinery and equipment + weapon systems A*21/A*38/A*64 x x P.51g_AN.1131 5. GFCF in transport equipment A*21/A*38/A*64 x x P.51g_AN.1132 6. GFCF in ICT equipment  ( 84 )   x x P.51g_AN.11321 7. GFCF in computer hardware  ( 84 )   x x P.51g_AN.11322 8. GFCF in telecommunications equipment  ( 84 )   x x P.51g_AN.1139+AN.114 9. GFCF in other machinery and equipment + weapon systems  ( 84 )   x x P.51g_AN.115 10. GFCF in cultivated biological resources A*21/A*38/A*64 x x P.51g_AN.117 11. GFCF in intellectual property products   x x P.51g_AN.1173 12. GFCF in computer software and databases  ( 84 )   x x Table 26 —     Balance sheets for non-financial assets Code List of variables Breakdown Sectors AN.1 1. Produced non-financial assets  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.11+AN.12 2. Fixed assets + Inventories  ( 86 ) S.1, S.11  ( 89 ) , S.12  ( 89 ) , S.13  ( 89 ) , S.14 + S.15  ( 89 ) AN.11 3. Fixed assets  ( 87 ) S.1, S.11  ( 89 ) , S.12  ( 89 ) , S.13  ( 89 ) , S.14 + S.15  ( 89 ) AN.111 4. Dwellings S.1, S.11, S.12, S.13, S.14 + S.15 AN.112 5. Other buildings and structures  ( 87 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1121 6. Buildings other than dwellings  ( 86 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1122 7. Other structures  ( 86 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.113+AN.114 8. Machinery and equipment + Weapons systems  ( 87 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.115 9. Cultivated biological resources  ( 87 ) S.1, S.11  ( 89 ) , S.12  ( 89 ) , S.13  ( 89 ) , S.14 + S.15  ( 89 ) AN.117 10. Intellectual property products  ( 87 ) S.1, S.11  ( 89 ) , S.12  ( 89 ) S.13  ( 89 ) , S.14 + S.15  ( 89 ) AN.1171 11. Research and development  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1172 12. Mineral exploration and evaluation  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1173 13. Computer software and databases  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1174 14. Entertainment, literary or artistic originals  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.1179 15. Other intellectual property products  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.12 16. Inventories  ( 86 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.13 17. Valuables  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.2 18. Non-produced non-financial assets  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.21 19. Natural resources  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.211 20. Land S.1  ( 88 ) , S.11  ( 88 ) , S.12  ( 88 ) , S.13  ( 88 ) , S.14 + S.15  ( 89 ) AN.212 21. Mineral and energy reserves  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.213 + AN.214 22. Non-cultivated biological resources and water resources  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.215 23. Other natural resources  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.22 24. Contracts, leases and licences  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 AN.23 25. Purchases less sales of goodwill and marketing assets  ( 88 ) S.1, S.11, S.12, S.13, S.14 + S.15 Unit: current prices Table 27  ( 90 ) —     Quarterly financial accounts of general government Code Transaction/balance Assets/liabilities Sectors and subsectors  ( 91 )  ( 92 ) F Financial transactions Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.1 Monetary gold and special drawing rights (SDRs) Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.2 Currency and deposits Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.21 Currency Liabilities S.1311 F.3 Debt securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.31 Short-term securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.32 Long-term securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.4 Loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.41 Short-term loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.42 Long-term loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.5 Equity and investment fund shares Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.51 Equity Assets S.13 F.52 Investment fund shares/units Assets S.13 F.6 Insurance, pensions and standardised guarantees Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.61 Non-life insurance technical reserves Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.63+F.64+F.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.66 Provisions for calls under standardised guarantees Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.7 Financial derivatives and employee stock options Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 F.8 Other accounts receivable / payable Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 LE Balance Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.1 Monetary gold and special drawing rights (SDRs) Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.2 Currency and deposits Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.21 Currency Liabilities S.1311 AF.3 Debt securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.31 Short-term securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.32 Long-term securities Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.4 Loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.41 Short-term loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.42 Long-term loans Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.5 Equity and investment fund shares Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.51 Equity Assets S.13 AF.52 Investment fund shares/units Assets S.13 AF.6 Insurance, pension and standardised guarantees Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.61 Non-life insurance technical reserves Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.63+AF.64+AF.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.66 Provisions for calls under standardised guarantees Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.7 Financial derivatives and employee stock options Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314 AF.8 Other accounts receivable/payable Assets/liabilities S.13, S.1311, S.1312, S.1313, S.1314   Counterpart information  ( 93 ) /transactions F.31 Short-term securities Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2 F.32 Long-term securities Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2 F.41 Short-term loans Assets S.1311 and S.1314 vis-à-vis: S.11, S.12  ( 94 ) , S.128+S.129, S.14+S.15, S.2  ( 94 ) F.41 Short-term loans Liabilities S.1311 and S.1314 vis-à-vis: S.11  ( 94 ) , S.12  ( 94 ) , S.128+S.129, S.2  ( 94 ) F.42 Long-term loans Assets S.1311 and S.1314 vis-à-vis: S.11, S.12  ( 93 ) , S.128+S.129, S.14+S.15, S.2  ( 93 ) F.42 Long-term loans Liabilities S.1311 and S.1314 vis-à-vis: S.11  ( 94 ) , S.12  ( 94 ) , S.128+S.129, S.2  ( 94 ) F.5 Equity and investment fund shares Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2   Counterpart information  ( 93 ) /balance AF.31 Short-term securities Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2 AF.32 Long-term securities Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2 AF.41 Short-term loans Assets S.1311 and S.1314 vis-à-vis: S.11, S.12  ( 94 ) , S.128 +S.129, S.14+S.15, S.2  ( 94 ) AF.41 Short-term loans Liabilities S.1311 and S.1314 vis-à-vis: S.11  ( 94 ) , S.12  ( 94 ) , S.128 +S.129, S.2  ( 94 ) AF.42 Long-term loans Assets S.1311 and S.1314 vis-à-vis: S.11, S.12  ( 94 ) , S.128 +S.129, S.14+S.15, S.2  ( 94 ) AF.42 Long-term loans Liabilities S.1311 and S.1314 vis-à-vis: S.11  ( 94 ) , S.12  ( 94 ) , S.128 +S.129, S.2  ( 94 ) AF.5 Equity and investment fund shares Assets S.1311 and S.1314 vis-à-vis: S.11, S.12, S.128+S.129, S.2 Table 28 —     Quarterly government debt (Maastricht debt) for general government Code Liabilities  ( 95 ) Sectors and subsectors  ( 96 )  ( 97 ) GD Total S.13, S.1311, S.1312, S.1313, S.1314 AF.2 Currency and deposits S.13, S.1311, S.1312, S.1313, S.1314 AF.21 Currency S.13, S.1311, S.1312, S.1313, S.1314 AF.22 + AF.29 Deposits S.13, S.1311, S.1312, S.1313, S.1314 AF.3 Debt securities S.13, S.1311, S.1312, S.1313, S.1314 AF.31 Short-term S.13, S.1311, S.1312, S.1313, S.1314 AF.32 Long-term S.13, S.1311, S.1312, S.1313, S.1314 AF.4 Loans S.13, S.1311, S.1312, S.1313, S.1314 AF.41 Short-term S.13, S.1311, S.1312, S.1313, S.1314 AF.42 Long-term S.13, S.1311, S.1312, S.1313, S.1314 Table 29 —     Accrued-to-date pension entitlements in social insurance  ( 104 )  ( 105 ) Rela-tions Code Row No Recording Core national accounts Not in the core national accounts Total pension schemes   Counter-parts: Pension entitlements of non-resident households  ( 101 ) Pension manager Non-general government General government   Defined contribution schemes Defined benefit schemes and other  ( 98 ) non-defined contri-bution schemes Total Defined contribution schemes Defined benefit schemes for general government employees  ( 99 )   Classified in financial corporations Classified in general governement  ( 100 ) Classified in general government Social security pension schemes Code XPC1W XPB1W XPCB1W XPCG XPBG12 XPBG13 XPBOUT13 XP1314 XPTOT   XPTOTNRH Column number A B C D E F G H I   J   Opening balance sheet   XAF63LS 1 Pension entitlements                         Changes in pension entitlements due to transactions Σ 2.1 to 2.4 – 2.5 XD61p 2 Increase in pension entitlements due to social contributions                         XD6111 2.1 Employer actual social contributions                         XD6121 2.2 Employer imputed social contributions                         XD6131 2.3 Household actual social contributions                         XD6141 2.4 Household social contribution supplements  ( 102 )                         XD61SC 2.5 Less: Pension scheme service charges                         XD619 3 Other (actuarial) change of pension entitlements in social security pension schemes             XD62p 4 Reduction in pension entitlements due to payment of pension benefits                       2 + 3 — 4 XD8 5 Changes in pension entitlements due to social contributions and pension benefits                         XD81 6 Transfers of pension entitlements between schemes                         XD82 7 Change in entitlements due to negotiated changes in scheme structure                         Changes in pension entitlements due to other flows   XK7 8 Changes in entitlements due to revaluations  ( 103 )                         XK5 9 Changes in entitlements due to other changes in volume  ( 103 )                         Closing balance sheet 1+ Σ 5 to 9 XAF63LE 10 Pension entitlements                         Related indicators   XP1 11 Output                     ( 1 )   In all cases, the variables shall be transmitted to the Commission (Eurostat) no later than the day they are published by the national authority. When data that have already been transmitted to the Commission (Eurostat) are revised, those revised data shall be transmitted to the Commission (Eurostat) no later than the day they are published by the national authority. ( 2 )   Applicable to the entire table with the exception of selected items (see table details). ( 3 )   Applicable to selected items (see table details). ( 4 )   The deadline of 85 days is applicable to Member States whose currency is the euro. For Member States whose currency is not the euro, the data transmission deadline is 3 months. If flagged as ‘not published’ at national level, the provisional figures that have been transmitted before expiry of the deadline of 85 days by the individual Member States should not be published at European level. The corresponding finalised figures shall be transmitted by the Member States concerned before expiry of the deadline of 3 months. Transmission within a period of 85 days of seasonally adjusted figures and figures in chain-linked volumes is voluntary. For Member States entering the economic and monetary union after the entry into force of this Regulation the applicable data transmission deadline is 85 days from the date of the Member State's entry. ( 5 )   If a Member State transmits the complete data set within 85 days, data does not need to be transmitted at 3 months. ( 6 )   For Member States whose gross domestic product at current prices is less than 1 % of the corresponding Union total GDP, only data for selected items shall be compulsory (see table 801 details). ( 7 )   Quarterly data are to be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant). Seasonally adjusted quarterly data in the previous year’s prices are not to be provided. The provision of quarterly data that only include calendar adjustments is voluntary. ( 8 )   If no breakdown is indicated, that means total economy. ( 9 )   Split between taxes and subsidies for quarterly accounts on a voluntary basis. ( 10 )   Breakdown by durability for annual accounts: durable goods, semi-durable goods, non-durable goods, services. Breakdown by durability for quarterly accounts: durable goods and others. ( 11 )   AN_F6: Breakdown of fixed assets:   AN.111 dwellings   AN.112 other buildings and structures   AN.113 + AN.114 machinery and equipment + weapon systems — AN.1131 transport equipment — AN.1132 ICT equipment  ( *1 ) — AN.1139 + AN.114 other machinery and equipment + weapon systems  ( *1 )   AN.115 cultivated biological resources   AN.117 intellectual property products ( *1 )   On a voluntary basis. ( 12 )   Only in previous year's prices. ( 13 )   Imports and exports shall be broken down into: (a) S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area; (b) S.xx (S.21 - S.2I) Member States whose currency is not the euro, and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area); (c) S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’); — data for reference periods from 2012 onwards should be provided in CUP, PYP and CLV on a compulsory basis; — data for reference periods 2008-2011 should be provided in CUP on a compulsory basis, and in PYP and CLV on a voluntary basis, — data for reference periods 1999-2007 should be provided in CUP on a voluntary basis, ( 14 )   On a voluntary basis. ( 15 )   A*10 only for total employment, self employed and employees in resident production units. ( 16 )   Annual and quarterly data in previous year’s prices are not to be provided for reference year 1995. ( *2 )   Sector and subsectors: S.13 General government subsector breakdown: — S.13 General government — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 17 )   Subsector data shall be consolidated within each subsector but not between subsectors. Sector S.13 data equal the sum of subsector data, except for items D.4, D.7 and D.9 (and their subitems) which should be consolidated between subsectors (with counterpart information). ( 18 )   D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. ( 19 )   The split by receiving subsectors is voluntary. ( 20 )   Whenever substantial payments for items other than D.4, D.7 or D.9 and subitems occur between subsectors, please specify these payments in the sender footnotes. ( 21 )   A tax credit is a tax relief which is directly subtracted from the tax liability otherwise due by the beneficiary household or corporation. Payable tax credits are tax credits for which any amount exceeding the amount of tax liability (otherwise due) is paid out to the beneficiary. The whole amount of the payable tax credit should be recorded as government expenditure (‘Total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC), which are payable tax credits that exceed the taxpayer's liability and that are paid out to the taxpayer. ( 22 )   Data to be transmitted on a voluntary basis for subsectors. ( 23 )   Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards. ( *3 )   On a voluntary basis. ( *4 )   Only total economy. ( 24 )   Breakdown by industry according to NACE classification. The first mentioned breakdown level applies to the transmission at t+9 months. The second mentioned breakdown level applies to the transmission at t+21 months. If no breakdown is indicated, that means total economy. ( 25 )   Data in previous year’s prices not to be provided for reference year 1995. ( 26 )   For breakdowns level A*64, the data transmission for item ‘imputed rentals of owner-occupied dwellings’ (item 44, — "Real estate activities’) is compulsory only for variables P.1, P.2, B.1g. ( 27 )   For data provision for hours worked on NACE, level A*64 is voluntary. ( 28 )   On a voluntary basis. ( 29 )   Only in previous year's prices. ( 30 )   Coicop groups 12.2 ‘Prostitution" and 12.7 ‘Other services, not elsewhere classified’ are to be provided as an aggregate. ( 31 )   Data in previous year’s prices are not to be provided for reference year 1995. ( *5 )   Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: — S.11 Non-financial corporations — S.12 Financial corporations — S.13 General government — S.14 + S.15 Households and non-profit institutions serving households — S.2 Rest of the world. ( *6 )   Non-consolidated other changes in volume and revaluation accounts are to be provided on a compulsory basis for the reference years from 2012 onwards and limited to the following sectors and the instruments split: — S.11 Non-financial corporations — S.12 Financial corporations — S.13 General government — S.14 + S.15 Households and non-profit institutions serving households — S.2 Rest of the world — F.1 Monetary gold and special drawing rights (SDRs) — F.2 Currency and deposits — F.3 Debt securities — F.4 Loans — F.5 Equity and investment fund shares/units — F.6 Insurance, pension and standardised guarantee schemes — F.7 Financial derivatives and employee stock options — F.8 Other accounts receivable/payable Consolidated other changes in volume and revaluation accounts to be provided on a voluntary basis. ( 32 )   Non-financial corporations: — S.11 Non-financial corporations — total — S.11001 All public non-financial corporations (to be provided on a voluntary basis). ( 33 )   Financial corporations: — S.12 Financial corporations — total — S.121+S.122+S.123 Monetary financial institutions — S.121 Central Bank — S.122+S.123 Deposit-taking corporations except the Central Bank, and money market funds (breakdown to be provided on a voluntary basis) — S.124 Non-MMF investment funds — S.125+S.126+S.127 Other financial intermediaries, except insurance corporations and pension funds, financial auxiliaries and captive financial institutions and money lenders (breakdown to be provided on a voluntary basis) — S.128+S.129 Insurance corporations and pension funds (breakdown to be provided on a voluntary basis) — S.12001 All public financial corporations (to be provided on a voluntary basis). ( 34 )   General government subsector breakdown: — S.13 General government — total — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 35 )   Households and non-profit institutions serving households (breakdown to be provided on a voluntary basis for reference years before 2012): — S.14+S.15 Households + non-profit institutions serving households — total — S.14 Households — S.15 Non-profit institutions serving households. ( 36 )   Rest of the world:   S.2 Rest of the world — total (breakdown to be provided on a voluntary basis)   S.21 Member States and institutions and bodies of the European Union   S.2I Members States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area   S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’); — the voluntary data should not be provided for reference periods before 1999. ( 37 )   To be provided on a voluntary basis. ( 38 )   Only for ‘transactions in financial instruments’ but not meaningful for "changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information. ( *7 )   Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: — S.11 Non-financial corporations — S.12 Financial corporations — S.13 General government — S.14 + S.15 Households and non-profit institutions serving households — S.2 Rest of the world. ( 39 )   Non-financial corporations: — S.11 Non-financial corporations — total — S.11001 All public non-financial corporations (to be provided on a voluntary basis). ( 40 )   Financial corporations: — S.12 Financial corporations — total — S.121+S.122+S.123 Monetary financial institutions — S.121 Central Bank — S.122+S.123 Deposit-taking corporations, except the Central Bank, and money-market funds (breakdown to be provided on a voluntary basis) — S.124 Non-MMF investment funds — S.125 + S.126+S.127 Other financial intermediaries, except insurance corporations and pension funds, financial auxiliaries and captive financial institutions and money lenders (breakdown to be provided on a voluntary basis) — S.128+S.129 Insurance corporations and pension funds (breakdown to be provided on a voluntary basis) — S.12001 All public financial corporations (to be provided on a voluntary basis). ( 41 )   Breakdown of general government subsectors: — S.13 General government — total — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 42 )   Households and non-profit institutions serving households (breakdown to be provided on a voluntary basis for reference years before 2012): — S.14+S.15 Households + non-profit institutions serving households — total — S.14 Households — S.15 Non-profit institutions serving households. ( 43 )   Rest of the world: — S.2 Rest of the world — total (breakdown to be provided on a voluntary basis) — S.21 Member States and institutions and bodies of the European Union — S.2I Members States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area — S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’); — The voluntary data should not be provided for periods before reference year 1999. ( 44 )   To be provided on a voluntary basis. ( 45 )   Counterpart sector information not relevant for this item. ( 46 )   Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards. ( 47 )   In general, government data should be consolidated within each subsector but not between subsectors. However, for this transaction consolidation should be made between subsectors of general government (S.13) as well: central government, state government, local government and social security funds. ( 48 )   Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards. ( 49 )   To be transmitted only by Member States whose currency is the euro. ( 50 )   Voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. ( 51 )   In general, government data should be consolidated within each subsector but not between subsectors. However, for this transaction consolidation should be made between subsectors of general government (S.13) as well: Central government, state government, local government and social security funds. ( 1 )   Voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the latest three available years. ( *8 )   Sector and subsectors:   S.13 General Government. Subsectors breakdown: — S.13 General government — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds.   S.212 Institutions and bodies of the European Union. ( *9 )   In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List"), with corresponding amounts under each related ESA code, will be provided in Table 9. The National Tax List is requested on a compulsory basis for general government plus the institutions and bodies of the European Union. ( 52 )   On a voluntary basis. ( 53 )   Split by receiving subsector on a voluntary basis. ( 54 )   Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards. ( 55 )   Transmission on a voluntary basis until 2016. From 2017 onwards: transmission at t+24 months on a compulsory basis and transmission at t+12 months on a voluntary basis. ( 56 )   Total gross value added and total employment in thousands of persons: transmission at t+12 months. Total employment in hours worked, A*10 breakdowns of employment in persons and in hours worked, A*10 breakdown of gross value added: transmission at t+24 months. ( 57 )   Employment and employees: residents and non-residents employed by resident producer units (Domestic Concept, DC). ( 58 )   Transmission at t+12 months is compulsory. ( 59 )   Breakdown of general government subsectors: — S.13 General government — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 60 )   Subsector data should be consolidated within each subsector but not between subsectors. Sector S.13 data equal the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items) which should be consolidated between subsectors (with counterpart information). ( 61 )   On a voluntary basis for subsectors. ( 62 )   On a compulsory basis for the total of COFOG groups. ( 63 )   No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r. ( 64 )   On a voluntary basis. ( 65 )   To be provided for reference year 2001 onwards. ( 66 )   Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards. ( 67 )   The following aggregated positions of NACE Rev 2 breakdown A*10 may be used: — (G, H, I and J) instead of (G, H and I) and (J); — (K, L, M and N) instead of (K), (L) and (M and N) — (O, P, Q, R, S, T and U) instead of (O, P and Q) and (R, S, T and U). ( 68 )   Employment and employees: residents and non-residents employed by resident producer units (Domestic Concept, DC). ( 69 )   On a voluntary basis. ( 70 )   Transmission of PYP data for reference years 2010-2014 on a voluntary basis. Compulsory transmission for reference years from 2015 onwards. ( 71 )   Imports should be broken down into: a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area, a2) S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non- resident in the European Union, taking into account that: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’), — Member States whose currency is the euro have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States whose currency is not the euro should provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary; — data should be provided in CUP and PYP. ( 72 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table. Imports (cif) by products do not include direct purchases abroad by residents. ( *10 )   The five additional tables mentioned below are required on a five-yearly basis (for reference years ending in 0 or 5). Transmission of these five additional tables at current prices is compulsory and voluntary in previous year's prices. The five tables are: — use table at basic prices (made of row-blocks (1)-(7)); — use table for domestic output at basic prices (made of row-blocks (1) and (2)); — use table for imports at basic prices (made of row-blocks (1) and (2)); — table of trade and transport margins (made of row-blocks (1) and (2)); — table of taxes less subsidies on products (made of row-blocks (1) and (2)). ( 73 )   Transmission of PYP data for reference years 2010-2014 on a voluntary basis. Compulsory transmission for reference years from 2015 onwards. ( 74 )   On a voluntary basis. ( 75 )   Exports should be broken down into: j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area, j2) S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’); — Member States whose currency is the euro have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States whose currency is not the euro should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary; — data should be provided in CUP and PYP. ( 76 )   Data in current prices on a compulsory basis, data in previous year's prices on a voluntary basis. ( 77 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports (fob) by products do not include purchases on the domestic territory by non-residents. ( *11 )   Industry by industry provided that industry by industry is a good approximation of product by product. ( *12 )   Transmission of the two additional tables mentioned below is compulsory in current prices: — symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row ‘use of imported products’, row-blocks (3) and (4)) — symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)). ( *13 )   Only for the subtable for domestic output. ( 78 )   On a voluntary basis. ( 79 )   Imports and exports should be broken down into: j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area, j2) S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the European Union, taking into account: — EMU and EU breakdowns should represent the actual composition at the end of each reference period (‘evolving composition’); — Member States whose currency is the euro have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States whose currency is not the euro should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary; — data should be provided in CUP. ( 80 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports (fob) by products do not include purchases on the domestic territory by non-residents. ( 81 )   Transmission of all symmetric input-output tables in previous year's prices is voluntary. ( 82 )   A*21 compulsory A*38/A*64: on a voluntary basis If no breakdown is indicated, that means total economy. ( 83 )   A*21 compulsory A*38/A*64: on a voluntary basis If no breakdown is indicated, that means total economy. ( 84 )   On a voluntary basis for reference years before 2000. For reference years from 2000 onwards on a compulsory basis. ( 85 )   Data in previous year’s prices not to be provided for reference year 1995. ( 86 )   Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission for reference years from 2012 onwards is compulsory. ( 87 )   Data for reference years before 2000 to be transmitted on a voluntary basis. Data for reference years 2000 —2011 on a compulsory basis only for total economy. Transmission is compulsory for total economy and for institutional sectors for reference years from 2012 onwards. ( 88 )   On a voluntary basis. ( 89 )   First transmission in 2017. ( 90 )   Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data, when they first start to transmit table 27. Member States shall inform the Commission (Eurostat) of any changes to this initial description when they communicate the revised data. ( 91 )   General government subsector breakdown: — S.13 General government — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 92 )   Consolidation: — S.13 Consolidated and non-consolidated — other subsectors: consolidated. ( 93 )   Counterpart information — counterpart sectors and subsectors: — S.11 Non-financial corporations — S.12 Financial corporations — S.128+S.129 Insurance corporations and pension funds — S.14+S.15 Households and non-profit institutions serving households — S.2 Rest of the world. ( 94 )   On a voluntary basis. ( 95 )   Level at face value outstanding at end of quarter. ( 96 )   General government subsector breakdown: — S.13 General government — S.1311 Central government — S.1312 State government — S.1313 Local government — S.1314 Social security funds. ( 97 )   Subsector data should be consolidated within each subsector but not between subsectors. ( 98 )   Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element. ( 99 )   Schemes organised by general government for its current and former employees. ( 100 )   These are non-autonomous defined benefit schemes whose pension entitlements are recorded in the core national accounts. ( 101 )   Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant. ( 102 )   These supplements represent the return on members' claims on pension schemes, both through investment income on defined contribution schemes' assets and for defined benefit schemes through the unwinding of the discount rate applied. ( 103 )   A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes. The cells shown as █ are not applicable; the cells in ▒ will contain data which is not in the core national accounts. ( 104 )   The data for columns G and H should comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets should reflect the outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand and experts in ageing populations working under the auspices of the Economic Policy Committee on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation. ( 105 )   Data for reference year 2012 are to be transmitted on a voluntary basis. Transmission of data for reference years from 2015 onwards is compulsory.

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