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Regulation

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

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Regulation (EU) No 549/2013
Date of document
Articles
15
Source
EUR-Lex
Article 1Subject matter

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.

Article 2Methodology

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.

Article 3Transmission of data to the Commission

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).

Article 4Quality assessment

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.

Article 5Date of application and of first transmission of data

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.

Article 6Derogations

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.

Article 7Exercise of the delegation

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.

Article 8Committee

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.

Article 9Cooperation with other committees

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.

Article 10Transitional provisions

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.

Article 11Reporting on implicit liabilities

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.

Article 12Review

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.

Article 13Entry into force

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

Schedules & Appendices

ANNEX A

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 B

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.

15 articles

Cite this act

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 (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32013R0549

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

EU-EurLex-Reuse-2011-833

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