Commission Implementing Regulation (EU) 2016/2304 of 19 December 2016 on the modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council (Text with EEA relevance )

ANNEX
ANNEX
Modalities, structure and assessment indicators of the quality reports to be provided by Member States
1.    Introduction
The quality report on national and regional accounts shall contain both quantitative indicators and qualitative descriptions of the quality of the data sent the previous year. The Commission (Eurostat) shall provide to Member States the results of the quantitative indicators, calculated on the basis of the data provided. Member States shall interpret and comment on them, in accordance with their compilation methodology and statistical production process.
2.    Modalities
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Before 15 February 2017 and every year thereafter, the Commission (Eurostat) shall supply the Member States with draft documents for quality reports partially pre-filled with all the quantitative assessment indicators specified in Section 4.
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Every year, not later than 31 May, Member States shall provide the Commission (Eurostat) with the completed quality report.
3.    Structure
Each Member State shall submit a single quality report covering all the tables of the ESA 2010 transmission programme as set out in Annex B to Regulation (EU) No 549/2013.
The quality reports shall include information on all the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009. The information shall be presented according to the following structure:
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Relevance
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Accuracy and reliability
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Timeliness and punctuality
—
Accessibility and clarity
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Coherence and comparability
Information about the ESA 2010 implementation already provided by Member States shall be reused by the Commission and shall not be requested in the quality reports.
4.    Assessment indicators
4.1.   Quantitative indicators
The quality report shall contain the following quantitative indicators:
No
Indicator
Definition  ( *1 )
Variable and/or table of the ESA 2010 transmission programme
Reference period  ( *1 )
Quality criteria
Implementation from
1.
Data completeness rate
Ratio of the number of data cells provided by Member States to the number of data cells required by ESA 2010 transmission programme not covered by derogations
All tables, quarterly and annual data
1995 until the latest year and quarter
Relevance
2017
2.
Revision rates of quarterly data
Revision rate for key quarterly variables between the first and the latest transmissions and average revision rate in subsequent transmissions since the first transmission
Seasonally and calendar adjusted gross domestic product volume (Table 1)
Available quarters of the latest three years
Accuracy and reliability
2019
Seasonally adjusted total employment in thousands of persons (Table 1)
2019
Non-seasonally adjusted gross disposable income of households and non-profit institutions serving households (Table 801)
2021
Non-seasonally adjusted final consumption expenditure by households and non-profit institutions serving households (Table 801)
2021
Non-seasonally adjusted gross value added of non-financial corporations (Table 801)
2021
Non-seasonally adjusted gross fixed capital formation of non-financial corporations (Table 801)
2021
3.
Revision rates of annual data
Average revision rates for key annual variables in subsequent transmissions since the first transmission
Table 1:
Gross domestic product (current prices and volumes), Gross value added (current prices)
Table 1 (current prices):
Compensation of employees, Gross operating surplus and gross mixed income
Table 1 (current prices):
Final consumption expenditure of households and non-profit institutions serving households
Final consumption expenditure of government
Gross fixed capital formation
Exports of goods and services
Imports of goods and services
Table 1 (thousands of persons):
Total employment
Employees
Table 2 (current prices):
Government expenditure
Government revenue
Table 7 (current prices):
Total financial sector liabilities (non-consolidated)
Table 7 (current prices):
Debt of non-financial corporations (consolidated)
Debt of households and non-profit institutions serving households (consolidated)
Table 10:
Gross value added in current prices, employment in persons (t + 12 months)
Compensation of employees in current prices (t + 24 months) (NUTS 2  ( 1 ) )
Table 13 (current prices):
Net disposable income of households (NUTS 2)
Latest five years
Accuracy and reliability
2019
4.
Punctuality — delivery dates
First delivery date and delivery date of validated data for each table of the ESA 2010 transmission programme for all transmissions due in the latest year
All tables, quarterly and annual data
Latest year
Timeliness and punctuality
2017
5.
Coherence — internal within and between tables
Average and maximum absolute difference showing the extent to which statistics are consistent within a given data set, i.e. all the appropriate arithmetic and accounting identities are observed, no unexplained changes and consistent with integrity rules
Gross domestic product, current prices (quarterly and annual data):
Within table 1 (gross domestic product according to production, expenditure and income approaches)
Gross value added, current prices (annual data):
Between tables 1 and 3
Compensation of employees, current prices (annual data):
Between tables 1 and 3
Gross fixed capital formation, current prices (annual data):
Between tables 1 and 3 and tables 1 and 22
Exports of goods and services, current prices (quarterly and annual data):
Within table 1 (taken from expenditure components of gross domestic product and from the detailed exports breakdown)
Imports of goods and services, current prices (quarterly and annual data):
Within table 1 (taken from expenditure components of gross domestic product and from the detailed imports breakdown)
Total employment, employees and self-employed (annual data, thousands of persons):
Between tables 1 and 3
Latest five years
Coherence and comparability
2017
6.
Coherence — annual and sum of quarterly data
The extent to which annual and quarterly statistics are reconcilable
(For all variables except employment, reconciliation is tested between annual and the sum of four quarters data; for employment — between annual and the average of four quarters data)
Gross domestic product, current prices, non-seasonally adjusted (table 1)
Total employment in thousands of persons, non-seasonally adjusted (table 1)
Gross operating surplus for non-financial corporations sector (tables 8/801, current prices)
Gross disposable income for households and non-profit institutions serving households sectors (tables 8/801, current prices)
Latest five years
Coherence and comparability
2017
7.
Coherence — totals and sum of components
The extent to which the sum of sub-components is equal to a total
Gross domestic product, current prices, non-seasonally adjusted, total and sum of expenditure components (quarterly and annual data), table 1
Gross value added, current prices, total and NACE Rev. 2  ( 2 ) , level A*10 breakdowns (quarterly and annual data), table 1
Total employment in thousands of persons, non-seasonally adjusted, total and sum of employees and self-employed (quarterly and annual data), table 1
Total employment, in thousands of persons, total and sum of NACE Rev. 2, level A*10 breakdowns (annual data), table 1
Latest five years
Coherence and comparability
2017
8.
Coherence — main aggregates and non-financial accounts by sector
Differences between main aggregates data and corresponding data in non-financial accounts by sector
Gross domestic product, current prices, non-seasonally adjusted (quarterly and annual data):
Between tables 1 and 8/801
Final consumption expenditure for households and non-profit institutions serving households sectors, current prices, non-seasonally adjusted (quarterly and annual data):
Between tables 1 and 8/801
Gross fixed capital formation, current prices (annual data):
Between tables 1 and 8
Compensation of employees, current prices (annual data):
Between tables 1 and 8
Latest five years
Coherence and comparability
2021
9.
Coherence — main aggregates and regional accounts
Differences between main aggregates data and corresponding data in regional accounts
Gross value added, current prices (annual data):
Between total of table 1 and sum of NUTS 2 regions of tables 10 and 12
Employment in thousands of persons (annual data):
Between total of table 1 and sum of NUTS 2 regions of tables 10 and 12
Latest five years
Coherence and comparability
2021
10.
Coherence — main aggregates and supply and use tables
Differences between main aggregates data and corresponding data in supply and use tables
(all data in current prices, annual data)
Gross value added:
Between tables 1 and 16
Taxes less subsidies on products:
Between tables 1 and 15
Final consumption expenditure, final consumption expenditure of households, final consumption expenditure of general government, final consumption expenditure of non-profit institutions serving households:
Between tables 1 and 16
Gross capital formation, gross fixed capital formation, changes in inventories, acquisitions less disposals of valuables:
Between tables 1 and 16
Exports of goods and services:
Between tables 1 and 16
Imports of goods and services:
Between tables 1 and 15
Compensation of employees:
Between tables 1 and 16
Gross operating surplus and gross mixed income:
Between tables 1 and 16
Latest five years
Coherence and comparability
2021
11.
Coherence — main aggregates and government finance statistics
Differences between main aggregates data and corresponding data in government finance statistics
(all data in current prices)
Individual consumption expenditure (annual data):
Between tables 1 and 2
Collective consumption expenditure (annual data):
Between tables 1 and 2
Taxes on products (annual data):
Between tables 1 and 9
Latest five years
Coherence and comparability
2021
12.
Coherence — non-financial accounts by sector and government finance statistics
Differences between non-financial accounts by sector data and corresponding data in government finance statistics
Net lending and net borrowing, government sector, current prices (annual data):
Between tables 8 and 2
Latest five years
Coherence and comparability
2021
13.
Coherence — non-financial accounts by sector and financial accounts by sector
Differences between non-financial accounts by sector data and corresponding data in financial accounts by sector
Net lending and net borrowing, all sectors, current prices (annual data):
Between tables 8 and 6
Latest five years
Coherence and comparability
2019
4.2.   Qualitative information
The quality report shall contain the following qualitative information:
No
Indicator
Definition
Quality criteria
Implementation from
1.
Data revision policy
Metadata on national data revision policy containing:
—
links to existing metadata published nationally;
—
brief information about benchmark revisions and/or major routine revisions and their impacts on gross domestic product.
Accuracy and reliability
2017
2.
Documentation on methodology
List of national publications on the data sources used and methodology applied containing the titles of these publications and links to them, if available
Accessibility and clarity
2017
3.
Length of comparable time series over time
Metadata on the length of comparable time series over time containing:
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links to existing metadata published nationally;
—
brief information about the length of comparable time series, breaks in the time series and explanations for the breaks.
Coherence and comparability
2021
( *1 )   Unless otherwise specified, quantitative indicators are calculated based on the most recent vintage of Member States' data published at Eurostat's website.
( 1 )   Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS) ( OJ L 154, 21.6.2003, p. 1 ).
( 2 )   Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains ( OJ L 393, 30.12.2006, p. 1 ).
Commission Implementing Regulation (EU) 2016/2304 of 19 December 2016 on the modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council (Text with EEA relevance )

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