ANNEX ISupplementary provisions
ANNEX I
Annex A to Regulation (EU) No 549/2013 is amended as follows:
(1)
in paragraph 1.51, point (b) is replaced by the following:
‘(b)
expenditures on weapon systems that meet the general definition of assets have been classified as fixed capital formation, rather than intermediate consumption;’;
(2)
in paragraph 1.51, point (h) is replaced by the following:
‘(h)
the treatment of super-dividends paid by public corporations has been clarified, i.e. they are to be considered as exceptional payments and treated as withdrawals from equity;’;
(3)
in paragraph 1.118, the label of the diagram is replaced by the following:
‘Diagram 1.1 - A diagram of the sequence of accounts’;
(4)
in paragraph 3.98, the introductory wording is replaced by the following:
‘Final consumption expenditure (P.3) by general government includes two categories, similar to those recorded for NPISHs:’;
(5)
paragraph 3.105 is replaced by the following:
‘3.105
Alternatively individual consumption expenditure of general government corresponds to division 15 of the classification of individual consumption by purpose (Coicop), which includes the following groups:
15.1
Housing (equivalent to COFOG group 10.6)
15.2
Health (equivalent to COFOG groups 7.1 to 7.4)
15.3
Recreation and culture (equivalent to COFOG groups 8.1 and 8.2)
15.4
Education (equivalent to COFOG groups 9.1 to 9.6)
15.5
Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).’;
(6)
paragraph 3.124 is replaced by the following:
‘3.124
Definition : gross fixed capital formation (P.51g) consists of resident producers’ acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.’;
(7)
in paragraph 3.132, point (c) is replaced by the following:
‘(c)
computer software and databases to be used in production for more than one year;’;
(8)
paragraph 3.138 is replaced by the following:
‘3.138
Costs of ownership transfer can apply to both produced assets, including fixed assets, and non-produced assets, such as land.
These costs are included in the purchasers’ prices in the case of produced assets. They are separated from the purchases and sales themselves in the case of land and other non-produced assets, and recorded under a separate heading (P.512) in the classification of gross fixed capital formation.’;
(9)
in paragraph 3.181, the last sentence is replaced by the following:
‘The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser.’;
(10)
in paragraph 4.40, the third sentence is deleted;
(11)
paragraph 4.50 is replaced by the following:
‘4.50
Interest is recorded on an accrual basis, that is, interest is recorded as accruing continuously over time to the creditor on the amount of principal outstanding. The interest accruing in each accounting period must be recorded whether it is actually paid or added to the principal outstanding. When it is not paid, the increase in the principal is recorded in the financial account as an acquisition of a financial asset by the creditor and an equal acquisition of a liability by the debtor.’;
(12)
in paragraph 4.82, the text ‘In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.’ is replaced by the following:
‘In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as pay-as-you-earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.’;
(13)
in paragraph 4.93, point (a) is replaced by the following:
‘(a)
social contributions paid by persons who are not legally obliged to contribute to a social security fund;’;
(14)
paragraph 5.235 is replaced by the following:
‘5.235
FISIM accrued but not yet paid is included with the corresponding financial instrument and prepayment of insurance premiums is included in insurance technical reserves (F.61); in neither case is there an entry in trade credits and advances.’;
(15)
in paragraph 5.236, point (c) is replaced by the following:
‘(c)
rental of buildings accruing over time; and’;
(16)
paragraph 7.88 is replaced by the following:
‘7.88
The market value of forwards can switch between positive (asset) and negative (liability) positions depending on price movements in the underlying items and thus they can switch being assets and liabilities for the writers and holders. Some forwards operate on margin payments, where profits or losses are settled daily; in these cases the balance sheet value will be zero.’;
(17)
in paragraph 8.09, table 8.1 is replaced by the following:
‘Table 8.1
Synoptic presentation of the accounts, balancing items and main aggregates
Accounts
Balancing items
Main aggregates
Full sequence of accounts for institutional sectors
Current accounts
I.
Production account
I.
Production account
B.1g
Value added, gross
Gross domestic product (GDP)
II.
Distribution and use of income accounts
II.1
Primary distribution of income accounts
II.1.1
Generation of income account
B.2g
B.3g
Operating surplus, gross
Mixed income, gross
II.1.2
Allocation of primary income account
II.1.2.1
Entrepreneurial income account
B.4g
Entrepreneurial income, gross
II.1.2.2
Allocation of other primary income account
B.5g
Balance of primary incomes, gross
Gross national income (GNI)
II.2
Secondary distribution of income account
B.6g
Disposable income, gross
Gross national disposable income
II.3
Redistribution of income in kind account
B.7g
Adjusted disposable income, gross
II.4
Use of income account
II.4.1
Use of disposable income account
B.8g
Saving, gross
Gross national saving
II.4.2
Use of adjusted disposable income account
Accumulation accounts
III.
Accumulation accounts
III.1
Capital account
III.1.1
Change in net worth due to saving and capital transfers account
B.101
Change in net worth due to saving and capital transfers
III.1.2
Acquisition of non-financial assets account
B.9
Net lending/net borrowing
III.2
Financial account
B.9F
Net lending/net borrowing
III.3
Other changes in assets account
III.3.1
Other changes in volume of assets account
B.102
Changes in net worth, due to other changes in volume of assets
III.3.2
Revaluation accounts
B.103
Changes in net worth due to nominal holding gains/losses
III.3.2.1
Neutral holding gains/losses account
B.1031
Changes in net worth due to neutral holding gains/losses
III.3.2.2
Real holding gains/losses account
B.1032
Changes in net worth due to real holding gains/losses
Balance sheets
IV.
Balance sheets
IV.1
Opening balance sheet
B.90
Net worth
National worth
IV.2
Changes in balance sheet
B.10
Changes in net worth, total
Changes in national worth
IV.3
Closing balance sheet
B.90
Net worth
National worth
Transaction accounts
0.
Goods and services account
Rest of the world account (external transactions account)
Current account
V.
Rest of the world account
V.I
External account of goods and services
B.11
External balance of goods and services
External balance of goods and services
V.II
External account of primary income and current transfers
B.12
Current external balance
Current external balance
Accumulation accounts
V.III
External accumulation accounts
V.III.1
Capital account
V.III.1.1
Changes in net worth due to current external balance and capital transfers account
B.101
Changes in net worth due to current external balance and capital transfers
V.III.1.2
Acquisition of non-financial assets account
B.9
Net lending/net borrowing
V.III.2
Financial account
B.9F
Net lending/net borrowing
Net lending/net borrowing
V.III.3
Other changes in assets account
V.III.3.1
Other changes in volume of assets account
B.102
Changes in net worth, due to other changes in volume of assets
V.III.3.2
Revaluation accounts
B.103
Changes in net worth, due to nominal holding gains/losses
Balance sheets
V.IV
External assets and liabilities account
V.IV.1
Opening balance sheet
B.90
Net worth
Net external financial position
V.IV.2
Changes in balance sheet
B.10
Changes in net worth
V.IV.3
Closing balance sheet
B.90
Net worth
Net external financial position’
(18)
paragraph 9.61 is replaced by the following:
‘9.61
However, the analytical properties of product-by-product tables and industry-by-industry tables do not differ significantly. The differences between product-by-product tables and industry-by-industry tables are caused by the existence of a generally limited amount of secondary production. In practice, analytical uses of input-output tables implicitly assume an industry technology, no matter how the tables have originally been compiled. Furthermore, in practice, any product-by-product table is a manipulated industry-by-industry table, as it still contains all the KAU and enterprise characteristics of the supply and use tables.’;
(19)
paragraph 10.27 is replaced by the following:
‘10.27
For transactions in services it is frequently more difficult to specify the characteristics which determine the physical units, and differences of opinion may arise concerning the criteria to be used. This difficulty may concern important industries such as financial intermediation services, wholesale and retail trade, services to enterprises, education, research and development, health or recreation. The choice of physical units for such activities is presented in Handbook on prices and volume measures in national accounts
( *1 ) .
( *1 ) Eurostat, Handbook on prices and volume measures in national accounts, 2016.’;"
(20)
in paragraph 10.56, the second footnote is replaced by the following:
‘Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.’;
(21)
in paragraph 14.06, the second sentence is replaced by the following:
‘FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16).’;
(22)
in paragraph 15.27, the text ‘This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset.’ is replaced by the following:
‘This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset.’;
(23)
in paragraph 15.31, table 15.4 is replaced by the following:
‘Table 15.4
The recording of the use and purchase of non-financial assets, by type of transaction and flow
Type of transaction / other economic flow
Type of use/purchase and type of asset and type of payment
Intermediate consumption
Operating lease of produced assets, e.g. machines and intellectual property rights
Regular payments by corporations for the delivery of water
FISIM services related to the provision of a financial lease
Consumption of fixed capital
Only for produced assets, and for the economic owner
Final consumption expenditure
Operating lease of consumer durables
Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement
Purchase of non-financial assets
Fixed capital formation
Purchase of produced assets, including when financed via a financial lease
Acquisition of natural resources
Purchase of a natural resource, including the right to use to extinction
Purchase of the right to use a natural resource for an extended period, e.g. a fishing quota
Acquisition of other non-produced assets
Transferable time-share arrangements
Purchase of a contract transferable to a third party
Contracts for future production, for example contracts with footballers and writers
Payment as property income: rent
Resource lease, i.e. payment for short-term use of natural resource
Regular payments for the right to extract water
Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan
Income transfer
Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme
Emission permits issued by the government to control total emissions
Other taxes on production
Financial transaction: loan
Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan
Other change in volume of assets
Exhaustion of natural resources by the owner
Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources)
Change in the price of assets
Expiry of contracts, licences and permits recorded as assets’
(24)
paragraph 15.32 is replaced by the following:
‘15.32
When governments restrict the number of cars entitled to operate as taxis or limit the number of casinos by issuing permits, for example, they are in effect creating monopoly profits for the approved operators and recovering some of the profits as the fee. Such fees are recorded as other taxes on production. This principle applies to all cases where government issues permits to limit the number of units operating in a particular field where the limit is fixed arbitrarily and is not dependent only on qualifying criteria.’;
(25)
paragraph 15.35 is replaced by the following:
‘15.35
The permit to undertake specific activities as an asset first appears in the other changes in the volume of assets account. Changes in value, both up and down, are recorded in the revaluation account of the acquirer.’;
(26)
in paragraph 16.67, table 16.1 is replaced by the following:
‘Table 16.1
Non-life insurance
Uses
Resources
S.1
S.15
S.14
S.13
S.12
S.11
S.11
S.12
S.13
S.14
S.15
S.1
Corresponding entries of the
Corresponding entries of the
Total
Goods and services account
Rest of the world account
Total economy
NPISHs
Households
General government
Financial corporations
Non-financial corporations
Transactions and balancing items
Non-financial corporations
Financial corporations
General government
Households
NPISHs
Total economy
Rest of the world
Goods and services account
Total
External account
0
0
P.62
Exports in services
0
0
0
0
P.72
Imports in services
0
0
Production account
6
6
P.1
Output
6
6
6
4
0
4
0
3
0
0
1
P.2
Intermediate consumption
4
4
Distribution of primary income account
6
6
6
D.441
Property income attributable to insurance policy holders
5
0
0
1
0
6
0
6
Secondary distribution of income account
44
1
43
0
31
4
0
8
D.711
Net non-life insurance premiums
44
44
44
45
0
45
45
D.721
Non-life insurance claims
6
0
1
35
0
42
3
45
Use of disposable income account
2
2
2
P.3
Final consumption expenditure
2
2
Financial balance sheet (opening)
74
0
74
40
0
9
25
AF.61
Non-life insurance technical reserves
74
74
74
Financial balance sheet (closing)
81
0
81
0
44
0
11
25
AF.61
Non-life insurance technical reserves
81
81
81
Financial transaction
7
0
7
0
4
0
2
1
F.61
Non-life insurance technical reserves
7
7
7
Revaluation account
0
0
0
0
0
0
0
0
AF.61
Non-life insurance technical reserves
0
0
0 ’
(27)
paragraph 17.148 is replaced by the following:
‘17.148
If government assumes the responsibility for pension provision for the employees of a non-government unit through an explicit transaction, any payment by the non-government unit needs to be recorded as pre-paid social contributions (F.89). There is further discussion of this type of arrangement in paragraphs 20.273 to 20.275.’;
(28)
paragraph 17.165 is replaced by the following:
‘17.165
The discount rate applied to estimates of future pension benefits in the case of accrued-to-date entitlements is one of the most important assumptions to be made in the modelling of pension schemes, since its accumulated impact over many decades can be very large. The discount rate from a chosen approach may change over time, which would lead to revaluations in the accounts.’;
(29)
in paragraph 18.26, the footnote is replaced by the following:
‘United Nations, International merchandise trade statistics: Concepts and definitions, 2010.’;
(30)
in paragraphs 20.57, 20.63 and 20.65, the words ‘(excluding social security)’ are replaced by the words ‘(excluding social security funds)’;
(31)
in paragraph 20.76, the table is replaced by the following:
‘Total revenue
=
total taxes
D.2 + D.5 + D.91
+
net social contributions
D.61
+
total sales of goods and services
P.11 + P.12 + P.131
+
other current revenue
D.39 + D.4 + D.7
+
other capital revenue
D.92 + D.99’
(32)
paragraph 20.77 is replaced by the following:
‘20.77
Total taxes comprise taxes on production and imports (D.2), current taxes on income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions consist of actual social contributions (employers’ actual social contributions (D.611) and households’ actual social contributions (D.613)), employers’ imputed social contributions (D.612) and households’ social contribution supplements (D.614) less social insurance scheme service charges (D.61SC).’;
(33)
in paragraph 20.84, box 20.1 is replaced by the following:
‘Box 20.1 — From the ESA central framework to GFS transactions and aggregates
ESA resources
ESA GFS revenue
P.1
Output, of which
Market output (P.11)
Sales of goods and services
Output for own final use (P.12)
Sales of goods and services
Non-market output (P.13), of which:
—
Payments for non-market output (P.131)
Sales of goods and services
—
Non-market output, other (P.132)
Not accounted for in total revenue
D.2
Taxes on production and imports (receivable)
Total taxes
D.3
Subsidies (receivable)
Other current revenue
D.4
Property income
Other current revenue
D.5
Current taxes on income and wealth
Total taxes
D.61
Net social contributions
Net social contributions
D.7
Other current transfers
Other current revenue
D.91r
Capital taxes (receivable)
Total taxes
D.92r
Investment grants (receivable)
Other capital revenue
D.99r
Other capital transfers (receivable)
Other capital revenue
ESA uses and capital transactions
ESA GFS expenditure
P.2
Intermediate consumption
Intermediate consumption
D.1
Compensation of employees
Compensation of employees
D.2
Taxes on production and imports (payable)
Other current expenditure
D.3
Subsidies (payable)
Subsidies
D.41
Interest
Interest
D.4
Property income (excluding D.41)
Other current expenditure
D.5
Current taxes on income
Other current expenditure
D.62
Social benefits other than social transfers in kind
Social benefits other than social transfers in kind
D.632
Social transfers in kind via market producers
Social transfers in kind via market producers
D.7
Other current transfers
Other current expenditure
D.8
Adjustment for the change in pension entitlements
Other current expenditure
P.31
Individual consumption expenditure on market output
Social transfers in kind via market producers
P.31
Individual consumption expenditure on non-market output
Not accounted for in total expenditure
P.32
Collective consumption expenditure
Not accounted for in total expenditure
P.5
Gross capital formation
Capital expenditure
NP
Acquisition less disposal of non-produced assets
Capital expenditure
D.92p
Investment grant (payable)
Capital expenditure
D.99p
Other capital transfers (payable)
Capital expenditure
In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why.
The ESA central framework
The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs.
Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government.
Final individual consumption expenditure of households provided directly by government on a non-market basis is also measured by its production costs.
As a result, two types of flows are ‘imputed’ in the ESA accounts of government:
(1)
on the resources side, the non-market output, other (P.132) recorded in the production account;
(2)
on the uses side, the actual final consumption (P.4) and the social transfers in kind — non-market production (D.631). They are recorded in the redistribution of income in kind account, and in the use of adjusted disposable income account.
Each imputed flow is equal to the sum of actual flows: the production costs. These two types of imputed flows, on the resource side and on the uses side, balance in the ESA sequence of accounts.
The ESA GFS presentation of statistics
The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind.
Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9).
The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government.
P.3 = P.132 + D.632’
(34)
paragraph 20.90 is replaced by the following:
‘20.90
Subsidies received by government units consist only of other subsidies on production. When received by producing entities belonging to general government, subsidies on products are included in the valuation of the output and sales at basic prices.’;
(35)
paragraph 20.130 is replaced by the following:
‘20.130
The repurchase by a unit of a liability is recorded as redemption in liabilities and not as an acquisition of assets. Likewise, at a subsector or sector level, the purchase by a government unit of a liability issued by another unit of the subsector in question will be presented in the consolidated presentation, as redemption of liability by that subsector or sector.’;
(36)
paragraph 20.158 is replaced by the following:
‘20.158
Taxes or subsidies paid by one government unit or entity to another are not to be consolidated. Taxes or subsidies on products cannot be consolidated in the system because there is no counterpart sector transactor in the ESA for such transactions; the relevant amounts are not separately recognised as expenditure and revenue (respectively) and are instead included in, or excluded from, the value of the intermediate consumption or of the sales.’;
(37)
paragraph 21.22 is replaced by the following:
‘21.22
The valuations of assets at fair value not only provide a better picture of the balance sheet than valuations at historic cost but they also generate more data on holding gains/losses.’;
(38)
paragraph 22.13 is replaced by the following:
‘22.13
In Coicop, 15 main categories are distinguished:
(a)
food and non-alcoholic beverages;
(b)
alcoholic beverages, tobacco and narcotics;
(c)
clothing and footwear;
(d)
housing, water, electricity, gas and other fuels;
(e)
furnishings, household equipment and routine household maintenance;
(f)
health;
(g)
transport;
(h)
information and communication;
(i)
recreation, sport and culture;
(j)
education services;
(k)
restaurants and accommodation services;
(l)
insurance and financial services;
(m)
personal care, social protection and miscellaneous goods and services;
(n)
individual consumption expenditure of non-profit institutions serving households (NPISHs); and
(o)
individual consumption expenditure of general government.
The first 13 categories sum up total individual consumption expenditure by households. The last two identify individual consumption expenditure by NPISHs and general government sectors, i.e. their social transfers in kind. Together, all 15 items represent actual final consumption by households.’;
(39)
paragraph 22.14 is replaced by the following:
‘22.14
The individual consumption expenditure of NPISHs and general government is broken down into five common sub-categories reflecting major policy issues: housing, health, recreation and culture, education, and social protection. These are also Coicop functions for the individual consumption expenditure by households; social protection is a sub-category of category 13, ‘personal care, social protection and miscellaneous goods and services’. As a consequence, Coicop also shows for each of these five common sub-categories, the role of private households, government and NPISHs. For example, it can describe the role of government in providing housing, health and education.’;
(40)
paragraph 22.16 is replaced by the following:
‘22.16
The classification of government expenditure by function (COFOG) is a major tool for describing and analysing government finance. The 10 major divisions distinguished are:
(a)
general public services;
(b)
defence;
(c)
public order and safety;
(d)
economic affairs;
(e)
environmental protection;
(f)
housing and community amenities;
(g)
health;
(h)
recreation, culture and religion;
(i)
education; and
(j)
social protection.
The classification is used to classify individual and collective consumption expenditure by the government. However, it also serves to illustrate the role of other types of expenditure such as subsidies, investment grants and social benefits, for pursuing policy purposes.’;
(41)
Chapter 23 is amended as follows:
(a)
paragraph 23.05 is replaced by the following:
‘23.05
Apart from COFOG and Coicop, the functional classifications include also COPNI (classification of the purposes of non-profit institutions serving households) and COPP (classification of outlays of producers by purpose). These classifications are used for functional analysis of the expenditure by corporations, government, households and non-profit institutions serving households and for functional satellite accounts.’;
(b)
the table inserted under the heading ‘Transactions in products (P)’ is replaced by the following:
‘P.1
Output
P.11
Market output
P.119
Financial intermediation services indirectly measured (FISIM)
P.12
Output for own final use
P.13
Non-market output
P.131
Payments for non-market output
P.132
Non-market output, other
P.2
Intermediate consumption
P.3
Final consumption expenditure
P.31
Individual consumption expenditure
P.32
Collective consumption expenditure
P.4
Actual final consumption
P.41
Actual individual consumption
P.42
Actual collective consumption
P.5
Gross capital formation/P.5n net capital formation
P.51g
Gross fixed capital formation
P.511
Acquisitions less disposals of fixed assets
P.5111
Acquisitions of new fixed assets
P.5112
Acquisitions of existing fixed assets
P.5113
Disposals of existing fixed assets
P.512
Costs of ownership transfer on non-produced assets
P.51c
Consumption of fixed capital (–)
P.51c1
Consumption of fixed capital on gross operating surplus (–)
P.51c2
Consumption of fixed capital on gross mixed income (–)
P.51n
Net fixed capital formation
P.52
Changes in inventories
P.53
Acquisitions less disposals of valuables
P.6
Exports of goods and services
P.61
Exports of goods
P.62
Exports of services
P.7
Imports of goods and services
P.71
Imports of goods
P.72
Imports of services’
(c)
the text and the table inserted under the heading ‘Consumer durables’ are replaced by the following:
‘Consumer durables are coded using X as a prefix plus DHHCE (durable household consumption expenditure) plus a one-digit affix for subgroups and two digits for the items.
SNA codes
XDHHCE1
Furniture and household appliances
XDHHCE11
Furniture and furnishings
XDHHCE12
Carpets and other floor coverings
XDHHCE13
Major household appliances whether electric or not
XDHHCE14
Major tools and equipment for house and garden
XDHHCE2
Personal transport equipment
XDHHCE21
Motor cars
XDHHCE22
Motorcycles
XDHHCE23
Bicycles
XDHHCE24
Animal drawn vehicles
XDHHCE3
Recreational and entertainment goods
XDHHCE31
Telephone and telefax equipment
XDHHCE32
Equipment for the reception, recording and reproduction of sound and pictures
XDHHCE33
Photographic and cinematographic equipment and optical instruments
XDHHCE34
Information processing equipment
XDHHCE35
Major durables for outdoor recreation
XDHHCE36
Musical instruments and major durables for indoor recreation
XDHHCE4
Other durable goods
XDHHCE41
Jewellery, clocks and watches
XDHHCE42
Therapeutic medical appliances and equipment’
(d)
the table inserted under the heading ‘CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)’ is replaced by the following:
‘01-13 Individual consumption expenditure of households
01
Food and non-alcoholic beverages
01.1
Food
01.2
Non-alcoholic beverages
01.3
Services for processing primary goods for food and non-alcoholic beverages
02
Alcoholic beverages, tobacco and narcotics
02.1
Alcoholic beverages
02.2
Alcohol production services
02.3
Tobacco
02.4
Narcotics
03
Clothing and footwear
03.1
Clothing
03.2
Footwear
04
Housing, water, electricity, gas and other fuels
04.1
Actual rentals for housing
04.2
Imputed rentals for housing
04.3
Maintenance, repair and security of the dwelling
04.4
Water supply and miscellaneous services relating to the dwelling
04.5
Electricity, gas and other fuels
05
Furnishings, household equipment and routine household maintenance
05.1
Furniture, furnishings, and loose carpets
05.2
Household textiles
05.3
Household appliances
05.4
Glassware, tableware and household utensils
05.5
Tools and equipment for house and garden
05.6
Goods and services for routine household maintenance
06
Health
06.1
Medicines and health products
06.2
Outpatient care services
06.3
Inpatient care services
06.4
Other health services
07
Transport
07.1
Purchase of vehicles
07.2
Operation of personal transport equipment
07.3
Passenger transport services
07.4
Transport services of goods
08
Information and communication
08.1
Information and communication equipment
08.2
Software excluding games
08.3
Information and communication services
09
Recreation, sport and culture
09.1
Recreational durables
09.2
Other recreational goods
09.3
Garden products and pets
09.4
Recreational services
09.5
Cultural goods
09.6
Cultural services
09.7
Newspapers, books and stationery
09.8
Package holidays
10
Education services
10.1
Early childhood and primary education
10.2
Secondary education
10.3
Post-secondary non-tertiary education
10.4
Tertiary education
10.5
Education not definable by level
11
Restaurants and accommodation services
11.1
Food and beverage serving services
11.2
Accommodation services
12
Insurance and financial services
12.1
Insurance
12.2
Financial services
13
Personal care, social protection and miscellaneous goods and services
13.1
Personal care
13.2
Other personal effects
13.3
Social protection
13.9
Other services
14
Individual consumption expenditure of non-profit institutions serving households (NPISHs)
14.1
Housing
14.2
Health
14.3
Recreation and culture
14.4
Education
14.5
Social protection
14.6
Other services
15
Individual consumption expenditure of general government
15.1
Housing
15.2
Health
15.3
Recreation and culture
15.4
Education
15.5
Social protection’
( *1 ) Eurostat, Handbook on prices and volume measures in national accounts, 2016.’;’
ANNEX IISupplementary provisions
ANNEX II
‘ANNEX B
TRANSMISSION PROGRAMME FOR DATA AND METADATA
I. General requirements
Data
1.
Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that are to be transmitted, the reference periods required as well as the deadlines for transmission.
Overview of the data tables
( 1 )
Table No
Subject of the tables
Deadline t + months (days where specified) after the reference period
Period covered
1F
Flash estimates of GDP and employment — quarterly voluntary transmissions
Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days
The latest reported quarter
1Q
National accounts main aggregates — quarterly
2/(3) ( 2 )
1995Q1 onwards
1A
National accounts main aggregates — annual
2/(3) ( 2 ) /9
1995 onwards
2
Main aggregates of general government and its subsectors — annual
3/9
1995 onwards
3
Main aggregates by economic activity — annual
9/21
1995 onwards
5
Household final consumption expenditure by purpose — annual
9
1995 onwards
6
Financial accounts by sector (transactions) — annual
4/9
1995 onwards
7
Balance sheets for financial assets and liabilities by sector — annual
4/9
1995 onwards
8
Non-financial accounts by sector — annual
9
1995 onwards
801
Non-financial accounts by sector — quarterly – non-adjusted
85 days/(3) ( 3 )
1999Q1 onwards
801SA
Non-financial accounts by sector — quarterly – seasonally and calendar adjusted data
85 days + 3 working days
1999Q1 onwards
9
Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification — annual
9
1995 onwards
10
Main aggregates by region, NUTS levels 2 and 3 — annual
12/24
2000 onwards
11
General government expenditure by function (COFOG) — annual
11
1995 onwards
13
Household accounts by region, NUTS level 2 — annual
24
2000 onwards
15
Supply table at basic prices, including 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
Fixed assets by economic activity and by asset (stocks) — annual
24
2000 onwards
22
Gross fixed capital formation by economic activity and by asset (transactions) — annual
9/24
1995 onwards
25
Non-financial accounts of general government — quarterly
3
2002Q1 onwards
26
Balance sheets for non-financial assets — annual
24
1995 onwards
27
Financial accounts and balance sheets of general government — quarterly
85 days/3
1999Q1 onwards
28
General government gross debt (Maastricht debt) — quarterly
3
2000Q1 onwards
28A
General government gross debt (Maastricht debt) structure — annual
100 days/283 days
Previous 4 reference years
29
Accrued-to-date pension entitlements in social insurance — three-yearly
24
2012 onwards
t = reference period (year or quarter).
2.
Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With the exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata.
3.
Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs.
4.
Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation.
5.
Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be transmitted with a flag indicating the temporary embargo on publication as well as the embargo date and time for publication.
6.
The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible.
Reference periods
7.
Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline, including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break.
8.
If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis.
Metadata
9.
Metadata shall consist of structural information as referred to in paragraph 10 and of specific information concerning the data transmitted in accordance with paragraph 11. Member States shall transmit the metadata to the Commission (Eurostat) to allow the Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission – within the context of the transmission programme – shall avoid the duplication of requests of the same information collected in other processes and tables.
Where the metadata include confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.
10.
Metadata on structural information to be transmitted by the Member States to the Commission (Eurostat) shall include information on the production process, as well as sources and methods used, if not available from other sources, and, where applicable, major methodological or other changes that affect the data transmitted, allowing the Commission (Eurostat) to assess the changes and inform users of such changes.
Such metadata on structural information shall, where the concepts and definitions specified in Annex A are not implemented, provide short explanations of the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A are not implemented or not applicable.
After their initial transmission, metadata on structural information shall be transmitted each time that a significant change in the production process has been implemented.
11.
Metadata on specific information concerning the data transmitted by the Member States shall inform the Commission (Eurostat) about major events such as major data revisions, data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal adjustment, as well as unusual zero and negative values. For data transmitted on an annual basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted together with the data. For quarterly data, metadata shall be transmitted together with the data. This information shall be sent only when such events are reflected in the transmitted data, and it shall provide short explanations of the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.
Member States shall provide specific information on revisions which do not derive from routine operations.
Transmission deadlines
12.
The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.
13.
Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority and no later than the day they are published.
14.
If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected.
15.
If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this Regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables.
Consistency
16.
The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables are to be numerically consistent when they have the same deadline or when they are to be retransmitted at the same deadline as other tables.
17.
The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline.
Tables 1Q and 1A
Quarterly (Q) and annual (A) national accounts main aggregates.
Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference period. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months.
Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o).
Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary.
For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and 3 decimals for data expressed in thousand persons.
Code
List of variables
Q data
t+2/(3) months
A data
t+2/(3)/9 months
Breakdown
Unit
B.1*g
Gross domestic product at market prices
x
x
CUP, PYP, CLV
Main output aggregates
B.1g
Gross value added at basic prices
x
x
A*10
CUP, PYP, CLV
D.21 – D.31
Taxes less subsidies on products
x
x
CUP, PYP, CLV
D.21
Taxes on products
o
t+9
CUP, PYP, CLV
D.31
Subsidies on products
o
t+9
CUP, PYP, CLV
Main expenditure aggregates
B.1*g
Gross domestic product at market prices
x
x
CUP, PYP, CLV
P.3_S.1
Total final consumption expenditure
x
x
CUP, PYP, CLV
P.3_S.14
Household final consumption expenditure (domestic concept)
x
x
CUP, PYP, CLV
Of which
Breakdowns by durability (DUR)
—
Durable goods
x
x
DUR
CUP, PYP, CLV
—
Other goods and services
x
x
DUR
CUP, PYP, CLV
- -
Semi-durable goods
x
x
DUR
CUP, PYP, CLV
- -
Non-durable goods
x
x
DUR
CUP, PYP, CLV
- -
Services
x
x
DUR
CUP, PYP, CLV
P.3_S.1M
Final consumption expenditure of households and NPISHs (national concept)
x
x
CUP, PYP, CLV
P.3_S.14
Household final consumption expenditure (national concept)
x
x
CUP, PYP, CLV
P.3_S.15
Final consumption expenditure of NPISHs
x
x
CUP, PYP, CLV
P.3_S.13
General government final consumption expenditure
x
x
CUP, PYP, CLV
P.31_S.13
General government individual consumption expenditure
x
x
CUP, PYP, CLV
P.32_S.13
General government collective consumption expenditure
x
x
CUP, PYP, CLV
P.41
Actual individual consumption
x
x
CUP, PYP, CLV
P.5
Gross capital formation
x
x
CUP, PYP, CLV
P.51g
Gross fixed capital formation
x
x
CUP, PYP, CLV
Of which
Breakdowns by asset type (AN_F6)
AN.111
Dwellings
x
x
AN_F6
CUP, PYP, CLV
AN.112
Other buildings and structures
x
x
AN_F6
CUP, PYP, CLV
AN.113 + AN.114
Machinery and equipment + weapon systems
x
x
AN_F6
CUP, PYP, CLV
AN.1131
Transport equipment
x
x
AN_F6
CUP, PYP, CLV
AN.1132
ICT equipment
o
t+9
AN_F6
CUP, PYP, CLV
AN.1139 + AN.114
Other machinery and equipment + weapon systems
o
o
AN_F6
CUP, PYP, CLV
AN.115
Cultivated biological resources
x
x
AN_F6
CUP, PYP, CLV
AN.117
Intellectual property products
x
x
AN_F6
CUP, PYP, CLV
P.52
Changes in inventories
x
x
CUP, PYP
P.53
Acquisitions less disposals of valuables
x
x
CUP, PYP
P.6
Exports of goods (fob) and services
x
x
GEO
CUP, PYP, CLV
P.61
Exports of goods
o
o
GEO
CUP, PYP, CLV
P.62
Exports of services
o
o
GEO
CUP, PYP, CLV
P.7
Imports of goods (fob) and services
x
x
GEO
CUP, PYP, CLV
P.71
Imports of goods
o
o
GEO
CUP, PYP, CLV
P.72
Imports of services
o
o
GEO
CUP, PYP, CLV
B.11
External balance of goods and services
x
x
CUP, PYP
B.111
External balance of goods
o
o
CUP, PYP
B.112
External balance of services
o
o
CUP, PYP
Main income aggregates
B.2g + B.3g
Gross operating surplus and gross mixed income
x
x
CUP
D.2 – D.3
Taxes on production and imports less subsidies
x
x
CUP
D.2
Taxes on production and imports
x
x
CUP
D.3
Subsidies
x
x
CUP
D.1
Compensation of employees working in resident production (domestic concept)
x
x
A*10
CUP
D.11
Wages and salaries
x
x
A*10
CUP
D.12
Employers’ social contributions
x
x
A*10
CUP
Population and employment
Compulsory units (x): persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units.
Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.
POP
Total population
(thousands of persons)
x
x
PS
EMP_NC
Employment of residents
(national concept)
x
x
PS
EEM_NC
Resident employees
(national concept)
x
x
PS
ESE_NC
Self-employed residents
(national concept)
x
x
PS
EMP
Employment in resident production units (domestic concept)
x
x
A*10
PS, HW
o
o
A*10
JB, FTE
EEM
Employees in resident production units (domestic concept)
x
x
A*10
PS, HW
o
o
A*10
JB, FTE
ESE
Self-employed in resident production units (domestic concept)
x
x
A*10
PS, HW
o
o
A*10
JB, FTE
Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’)
GEO
Compulsory for total exports and imports;
Voluntary for goods and services
Unit with compulsory start year/quarter
Code
Breakdowns by counterpart area
CUP
PYP
CLV
S.21
Member States, including institutions and bodies of the European Union
2008/Q1
2012/Q1
2012/Q1
S.2I
Euro area (Member States and institutions of the euro area)
2008/Q1
2012/Q1
2012/Q1
S.21 – S.2I
Intra-EU extra euro area (Member States and institutions not belonging to the euro area)
2008/Q1
2012/Q1
2012/Q1
S.212
Institutions and bodies of the European Union
o
o
o
S.22
Extra-EU
2008/Q1
2012/Q1
2012/Q1
Table 1F
Flash estimates of GDP and employment — quarterly voluntary transmissions
Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of estimates of the corresponding European aggregates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day before the agreed publication date indicating clearly whether the estimates can be published (preferred option).
Code
Flash estimates
Periodicity
Based on
B.1*g
Gross domestic product at market prices
Q
Volume
EMP
Total employment in resident production units
Q
Persons
Table 2
Main aggregates of general government and its subsectors — annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after the reference period.
Sector and subsectors:
General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below):
—
S.13 general government
—
S.1311 central government
—
S.1312 state government
—
S.1313 local government
—
S.1314 social security funds.
Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards.
Some items related to transactions with institutions and bodies of the European Union shall be transmitted on a compulsory basis as specified below for:
—
S.212 institutions and bodies of the European Union
—
S.1 total economy.
Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States shall specify these payments in the sender footnotes.
Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009 ( 4 ) .
Code
Transaction
Notes
P.1
Output
P.11 + P.12
Market output and output for own final use
P.11
Market output
voluntary
P.12
Output for own final use
voluntary
P.12_GFSM_D.1
Output for own final use, cost attributable to compensation of employees (GFSM purpose)
voluntary; for the purpose of reporting according to the methodology set out in the International Monetary Fund’s Government Finance Statistics Manual (GFSM)
P.12_GFSM_P.2
Output for own final use, cost attributable to intermediate consumption (GFSM purpose)
voluntary; see P.12_GFSM_D.1
P.12_GFSM_P.51c
Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose)
voluntary; see P.12_GFSM_D.1
P.13
Non-market output
P.131
Payments for non-market output
Memo: own resource collection costs
compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors
P.132
Non-market output, other
P.11 + P.12 + P.131
Market output, output for own final use and payments for non-market output
P.2
Intermediate consumption
B.1g
Value added, gross
P.51c
Consumption of fixed capital
B.1n
Value added, net
D.1
Compensation of employees, expenditure
D.11
Wages and salaries, expenditure
voluntary
D.12
Employers’ social contributions, expenditure
voluntary
D.29p
Other taxes on production, expenditure
D.39r
Other subsidies on production, revenue
to be reported with a positive sign
D.3r_S.212
Subsidies, revenue from the institutions and bodies of the European Union
compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors
B.2n
Operating surplus, net
D.2r
Taxes on production and imports, revenue
also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.21r
Taxes on products, revenue
also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.211r
Value added type taxes (VAT), revenue
D.29r
Other taxes on production, revenue
also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.4r
Property income, revenue
D.41r
Interest, revenue
D.41Gr
Total interest before FISIM allocation, revenue
voluntary
D.42r + D.43r + D.44r + D.45r
Other property income, revenue
D.42r
Distributed income of corporations, revenue
voluntary
D.43r
Reinvested earnings on FDI, revenue
voluntary
D.44r
Other investment income, revenue
voluntary
D.45r
Rent, revenue
voluntary
D.3p
Subsidies, expenditure
to be reported with a positive sign
D.31p
Subsidies on products, expenditure
to be reported with a positive sign
D.39p
Other subsidies on production, expenditure
to be reported with a positive sign
D.4p
Property income, expenditure
D.4p_S.1311
of which, to subsector central government (S.1311)
D.4p_S.1312
of which, to subsector state government (S.1312)
D.4p_S.1313
of which, to subsector local government (S.1313)
D.4p_S.1314
of which, to subsector social security funds (S.1314)
D.41p
Interest, expenditure
D.41Gp
Total interest before FISIM allocation, expenditure
voluntary
D.42p + D.43p + D.44p + D.45p
Other property income, expenditure
D.42p
Distributed income of corporations, expenditure
voluntary
D.43p
Reinvested earnings on FDI, expenditure
voluntary
D.44p
Other investment income, expenditure
voluntary
D.45p
Rent, expenditure
voluntary
B.5n
Balance of primary incomes, net
D.5r
Current taxes on income, wealth etc., revenue
D.51r
Taxes on income, revenue
voluntary
D.51a + D.51c1
Taxes on individual or household income including holding gains, revenue
voluntary
D.51b + D.51c2
Taxes on the income or profits of corporations including holding gains, revenue
voluntary
D.59r
Other current taxes, revenue
voluntary
D.61r
Net social contributions, revenue
D.611r
Employers’ actual social contributions, revenue
D.613r
Households’ actual social contributions, revenue
D.7r
Other current transfers, revenue
D.7r_S.212
Other current transfers, revenue, from the institutions and bodies of the European Union
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.71r
Net non-life insurance premiums, revenue
voluntary
D.72r
Non-life insurance claims, revenue
voluntary
D.73r
Current transfers within general government, revenue
voluntary
D.74r
Current international cooperation, revenue
voluntary
D.74r_S.212
Current international cooperation, revenue, from the institutions and bodies of the European Union
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
D.75r
Miscellaneous current transfers, revenue
voluntary
D.76r
VAT- and GNI-based EU own resources, revenue
when used, compulsory at S.13 level from reference year 2004 onwards
D.5p
Current taxes on income, wealth etc., expenditure
D.62p
Social benefits other than social transfers in kind, expenditure
D.621p
Social security benefits in cash, expenditure
voluntary
D.622p
Other social insurance benefits, expenditure
voluntary
D.623p
Social assistance benefits in cash, expenditure
voluntary
D.62p COFOG 10.2
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2
voluntary
D.62p COFOG 10.3
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3
voluntary
D.62p COFOG 10.5
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5
voluntary
D.632p
Social transfers in kind — purchased market production, expenditure
D.62p + D.632p
Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure
D.7p
Other current transfers, expenditure
D.7p_S.1311
of which, to subsector central government (S.1311)
D.7p_S.1312
of which, to subsector state government (S.1312)
D.7p_S.1313
of which, to subsector local government (S.1313)
D.7p_S.1314
of which, to subsector social security funds (S.1314)
D.71p
Net non-life insurance premiums, expenditure
voluntary
D.72p
Non-life insurance claims, expenditure
voluntary
D.73p
Current transfers within general government, expenditure
voluntary
D.74p
Current international cooperation, expenditure
voluntary
D.74p_S.212
Current international cooperation, expenditure, to the institutions and bodies of the European Union
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
D.75p
Miscellaneous current transfers, expenditure
voluntary
D.76p
VAT- and GNI-based EU own resources, expenditure
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
B.6n
Disposable income, net
P.3
Final consumption expenditure
P.31
Individual consumption expenditure
P.32
Collective consumption expenditure
D.8
Adjustment for the change in pension entitlements
B.8g
Saving, gross
B.8n
Saving, net
D.9r
Capital transfers, revenue
D.9r_S.2
Capital transfers, revenue, from the rest of the world
voluntary
D.9r_S.212
Capital transfers, revenue, from the institutions and bodies of the European Union
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.91r
Capital taxes, revenue
D.92r + D.99r
Investment grants and other capital transfers, revenue
D.92r
Investment grants, revenue
voluntary
D.99r
Other capital transfers, revenue
voluntary
D.9p
Capital transfers, expenditure
D.9p_S.1311
of which, to subsector central government (S.1311)
D.9p_S.1312
of which, to subsector state government (S.1312)
D.9p_S.1313
of which, to subsector local government (S.1313)
D.9p_S.1314
of which, to subsector social security funds (S.1314)
D.9p_S.2
Capital transfers, expenditure, to the rest of the world
voluntary
D.9p_S.212
Capital transfers, expenditure, to the institutions and bodies of the European Union
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.92p
Investment grants, expenditure
D.99p
Other capital transfers, expenditure
voluntary
P.5
Gross capital formation
P.51g
Gross fixed capital formation
P.52 + P.53
Changes in inventories and acquisitions less disposals of valuables
NP
Acquisitions less disposals of non-financial non-produced assets
P.5 + NP
Gross capital formation and acquisitions less disposals of non-financial non-produced assets
B.9
Net lending (+) / net borrowing (-)
TE
Total expenditure
TR
Total revenue
D.995
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign.
PTC
Total payable tax credits
To be transmitted on a voluntary basis for subsectors and for reference years up to 2011.
The whole amount of a payable tax credit is to be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC).
TC
Payable tax credits that exceed the taxpayer’s liability
See PTC.
The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer’s liability and that are paid out to the taxpayer.
EMP (PS)
Employment in persons
voluntary, in thousands
AN.1
Produced non-financial assets
voluntary
AN.11
Fixed assets
voluntary
AN.12 + AN.13
Inventories and valuables
voluntary
AN.2
Non-produced non-financial assets
voluntary
AN.21
Natural resources
voluntary
AN.22
Contracts, leases and licences
voluntary
Table 3
Detailed breakdowns of main aggregates and employment by industry — annual
Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory (x); A*88 breakdowns are optional (o).
Main output and income aggregates:
Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 - ‘Real estate activities’) compulsory only for P.1, P.2, B.1g.
Code
List of variables
t+9 months
t+21 months
CUP
1995
PYP
1996
CLV
1995
P.1
Output at basic prices by industry
A*21
A*64
x
o
o
P.2
Intermediate consumption at purchaser’s prices by industry
A*21
A*64
x
o
o
B.1g
Gross value added at basic prices by industry
A*21
A*64
x
x
x
P.51c
Consumption of fixed capital by industry
A*21
A*64
x
x
x
B.2n + B.3n
Net operating surplus and net mixed income
A*21
A*64
x
D.29 – D.39
Other taxes on production less other subsidies on production
A*21
A*64
x
D.1
Compensation of employees by industry
A*21
A*64
x
D.11
Wages and salaries
A*21
A*64
x
Employment in resident production (domestic concept DC):
Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o).
Code
List of variables
t+9 months
A*21
PS/HW
1995
t+21 months
A*64
PS
1995
t+21 months
A*38 HW
1995
JB
FTE
EMP
Total employment (DC)
x
x
x
o
o
EEM
Employees (DC)
x
x
x
o
o
ESE
Self-employed (DC)
x
x
x
o
o
Table 5
Household final consumption expenditure by purpose – annual
Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).
Code
List of variables
Concept
Unit
P.31_S.14
Final consumption expenditure of resident and non-resident households on the economic territory
Domestic – DC
CUP, PYP, CLV
Of which
Coicop breakdowns
Domestic – DC
CUP, PYP, CLV
P.33
Final consumption expenditure of resident households in the rest of the world
CUP, PYP, CLV
P.34
Final consumption expenditure of non-resident households on the economic territory
CUP, PYP, CLV
P.31_S.14
Final consumption expenditure of resident households on the economic territory and abroad
National – NC
CUP, PYP, CLV
Table 6
Financial accounts by sector – annual
Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.
The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.
The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds.
The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, 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.
EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).
Table 6
Consolidated
Non-consolidated
Transactions
mandatory
mandatory
Other changes in volume
voluntary
mandatory
Revaluation accounts
voluntary
mandatory
Counterpart information*
voluntary
*
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
(Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information)
ESA code (financial instrument)
Transactions/other changes in volume/revaluation of financial instruments
S.1
S.11
S.12
S.121 + S.122 + S.123
S.121
S.122 + S.123
S.124
S.125 + S.126 + S.127
S.128 + S.129
S.13
S.1311
S.1312
S.1313
S.1314
S.14 + S.15
S.14
S.15
S.2
Assets
F.A
Total financial assets
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.1
Monetary gold and special drawing rights (SDRs)
x ra_ocv
x ra_ocv
x t+4
x
x ra_ocv
x
x
x
x
x ra_ocv
F.11
Monetary gold
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
F.12
SDRs
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
F.2
Currency and deposits
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.21
Currency
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.22
Transferable deposits
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.221
Interbank positions
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.229
Other transferable deposits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.29
Other deposits
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.3
Debt securities
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.31
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.32
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.4
Loans
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.41
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.42
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.5
Equity and investment fund shares or units
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.51
Equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.511
Listed shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.512
Unlisted shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.519
Other equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.52
Investment fund shares or units
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.521
Money market fund shares or units (MMFs)
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.522
Non-MMF investment fund shares or units
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.6
Insurance, pension and standardised guarantee schemes
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.61
Non-life insurance technical reserves
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
F.62
Life insurance and annuity entitlements
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x
F.63 + F.64 + F.65
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
F.63
Pension entitlements
o
o
o
o
o
o
o
o
o
o
o
F.64
Claims of pension funds on pension managers
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.65
Entitlements to non-pension benefits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.66
Provisions for calls under standardised guarantees
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
F.7
Financial derivatives and employee stock options
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.71
Financial derivatives
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.711
Options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.712
Forwards
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.72
Employee stock options
o
o
o
o
F.8
Other accounts receivable
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.81
Trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.89
Other accounts receivable, excluding trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
Liabilities
F.L
Total financial liabilities
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.1
Monetary gold and special drawing rights (SDRs)
x ra_ocv
x ra_ocv
x t+4
x
x ra_ocv
x
x
x
x
x ra_ocv
F.11
Monetary gold
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
F.12
SDRs
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
F.2
Currency and deposits
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
F.21
Currency
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
F.22
Transferable deposits
x t+4
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
F.221
Interbank positions
o
o
o
o
o
o
o
o
o
o
o
o
o
F.229
Other transferable deposits
o
o
o
o
o
o
o
o
o
o
o
o
o
F.29
Other deposits
x t+4
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
F.3
Debt securities
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.31
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.32
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.4
Loans
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.41
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.42
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.5
Equity and investment fund shares or units
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.51
Equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.511
Listed shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.512
Unlisted shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.519
Other equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.52
Investment fund shares or units
x t+4
x t+4
x t+4
x
x
x
x t+4
x
x
x
x
x t+4
F.521
Money market fund shares or units (MMFs)
o
o
o
o
o
o
o
o
o
o
F.522
Non-MMF investment fund shares or units
o
o
o
o
o
o
o
o
o
o
F.6
Insurance, pension and standardised guarantee schemes
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.61
Non-life insurance technical reserves
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
F.62
Life insurance and annuity entitlements
x
x
x
x
x
x
x
x
x
x
x
x
x
x
F.63 + F.64 + F.65
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
F.63
Pension entitlements
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.64
Claims of pension funds on pension managers
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.65
Entitlements to non-pension benefits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.66
Provisions for calls under standardised guarantees
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
F.7
Financial derivatives and employee stock options
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.71
Financial derivatives
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.711
Options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.712
Forwards
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.72
Employee stock options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
F.8
Other accounts payable
x ra_ocv
x ra_ocv
x ra_ocv
x t+4
x
x
x
x t+4
x t+4
x ra_ocv
x
x
x
x
x ra_ocv
x nc
x nc
x ra_ocv
F.81
Trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
F.89
Other accounts payable excluding trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
(B.9F)
Net financial transactions ( 1 )
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
Legend:
x
mandatory at t+9 months
o
voluntary
x t+4
mandatory at t+4 months
x ra_ocv
mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months
x nc
mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months
x 2012
voluntary for reference years before 2012; mandatory for reference years from 2012 onwards
non-relevant cells
Table 7
Balance sheets for financial assets and liabilities – annual
Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.
The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.
The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end non MMFs - Total; S.124A1 Open-end non MMFs - Real estate funds; S.124A2 Open-end non MMFs - Equity funds; S.124A3 Open-end non MMFs - Bond funds; S.124A4 Open-end non MMFs - Mixed or balanced funds; S.124A5 Open-end non MMFs - Hedge funds; S.124A9 Open-end non MMFs - Other funds; S.124B Closed-end non MMFs - Total; S.124B1 Closed-end non MMFs - Real estate funds; S.124B2 Closed-end non MMFs - Equity funds; S.124B3 Closed-end non MMFs - Bond funds; S.124B4 Closed-end non MMFs - Mixed or balanced funds; S.124B5 Closed-end non MMFs - Hedge funds; S.124B9 Closed-end non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups’ captive financial entities - Total; S.1272A of which: Foreign owned SPE-type captives; S.1273 Other captive finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A Defined benefit funds; S.129B Defined contribution funds.
The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, 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.
EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).
Table 7
Consolidated
Non-consolidated
Stocks
mandatory
mandatory
Counterpart information*
voluntary
*
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
(Stocks of financial instruments – consolidated and non-consolidated – and counterpart information)
ESA code (financial instrument)
Transactions/other changes in volume/revaluation of financial instruments
S.1
S.11
S.12
S.121 + S.122 + S.123
S.121
S.122 + S.123
S.124
S.125 + S.126 + S.127
S.128 + S.129
S.13
S.1311
S.1312
S.1313
S.1314
S.14 + S.15
S.14
S.15
S.2
Assets
AF.A
Total financial assets
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.1
Monetary gold and special drawing rights (SDRs)
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.11
Monetary gold
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.12
SDRs
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.2
Currency and deposits
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.2
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.21
Currency
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.22
Transferable deposits
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.221
Interbank positions
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.229
Other transferable deposits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.29
Other deposits
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.3
Debt securities
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.3
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.31
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.32
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.32
With remaining maturity of one year or less
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.32
With remaining maturity of more than one year
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.4
Loans
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.4
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.4M2
Of which: Non-performing loans
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.41
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.4D
Of which: Repurchase agreements, securities lending and margin lending
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.42
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.42
With remaining maturity of one year or less
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.42
With remaining maturity of more than one year
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.5
Equity and investment fund shares or units
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.5
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.51
Equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.511
Listed shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.512
Unlisted shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.519
Other equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.52
Investment fund shares or units
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.521
Money market fund shares or units (MMFs)
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.522
Non-MMF investment fund shares or units
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.6
Insurance, pension and standardised guarantee schemes
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.6
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.61
Non-life insurance technical reserves
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
AF.62
Life insurance and annuity entitlements
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x
AF.63 + AF.64 + AF.65
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
AF.63
Pension entitlements
o
o
o
o
o
o
o
o
o
o
o
AF.64
Claims of pension funds on pension managers
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.65
Entitlements to non-pension benefits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.66
Provisions for calls under standardised guarantees
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
AF.7
Financial derivatives and employee stock options
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.7
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.71
Financial derivatives
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.711
Options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.712
Forwards
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.72
Employee stock options
o
o
o
o
AF.8
Other accounts receivable
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.8
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.81
Trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.89
Other accounts receivable, excluding trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
Liabilities
AF.L
Total financial liabilities
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.1
Monetary gold and special drawing rights (SDRs)
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.11
Monetary gold
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.12
SDRs
x t+4
x t+4
x t+4
x
x t+4
x
x
x
x
x t+4
AF.2
Currency and deposits
x t+4
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
AF.2
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.21
Currency
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
AF.22
Transferable deposits
x t+4
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
AF.221
Interbank positions
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.229
Other transferable deposits
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.29
Other deposits
x t+4
x t+4
x t+4
x t+4
x
x
x t+4
x t+4
x
x
x
x
x t+4
AF.3
Debt securities
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.3
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.31
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.31
Of which: Nominal value
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.32
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.32
Of which: Nominal value
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.32
With remaining maturity of one year or less
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.32
With remaining maturity of more than one year
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.4
Loans
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.4
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.4M2
Of which: Non-performing loans
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.41
Short-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.4D
Of which: Repurchase agreements, securities lending and margin lending
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.42
Long-term
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.42
With remaining maturity of one year or less
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.42
With remaining maturity of more than one year
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.5
Equity and investment fund shares or units
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.5
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.51
Equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.511
Listed shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.512
Unlisted shares
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.519
Other equity
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.52
Investment fund shares or units
x t+4
x t+4
x t+4
x
x
x
x t+4
x
x
x
x
x t+4
AF.521
Money market fund shares or units (MMFs)
o
o
o
o
o
o
o
o
o
o
AF.522
Non-MMF investment fund shares or units
o
o
o
o
o
o
o
o
o
o
AF.6
Insurance, pension and standardised guarantee schemes
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.6
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.61
Non-life insurance technical reserves
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
AF.62
Life insurance and annuity entitlements
x
x
x
x
x
x
x
x
x
x
x
x
x
x
AF.63 + AF.64 + AF.65
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x 2012
x 2012
x
AF.63
Pension entitlements
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.64
Claims of pension funds on pension managers
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.65
Entitlements to non-pension benefits
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.66
Provisions for calls under standardised guarantees
x
x
x
x
x
x
x
x
x
x
x
x
x
x
x
AF.7
Financial derivatives and employee stock options
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.7
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.71
Financial derivatives
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.711
Options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.712
Forwards
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.72
Employee stock options
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.8
Other accounts payable
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.8
Of which: Domestic currency
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
AF.81
Trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
AF.89
Other accounts payable excluding trade credits and advances
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
(BF.90)
Net financial worth ( 2 )
x t+4
x t+4
x t+4
x t+4
x
x
x
x t+4
x t+4
x t+4
x
x
x
x
x t+4
x nc
x nc
x t+4
Legend:
x
mandatory at t+9 months
o
voluntary
x t+4
mandatory at t+4 months
x nc
mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months
x 2012
voluntary for reference years before 2012; mandatory for reference years from 2012 onwards
non-relevant cells
Table 8
Non-financial accounts by sector – annual
Data shall be reported from 1995 onwards at t+9 months after the reference period. Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012 onwards.
The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.
The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds.
Code
Transactions and balancing items
Sectors
I
Production account/External account of goods and services
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.1
Output
x
x
x
x
x
x 2012
x 2012
(P.11 + P.12 + P.131)
Market output, output for own final use and payments for non-market output
x
P.11
Market output
x
x
x
x
x
x 2012
x 2012
P.12
Output for own final use
x
x
x
x
x
x 2012
x 2012
P.13
Non-market output
x
x
x
x 2012
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
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.2
Intermediate consumption
x
x
x
x
x
x 2012
x 2012
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 2012
x 2012
x
B.11
External balance of goods and services
x
P.51c
Consumption of fixed capital
x
x
x
x
x
x 2012
x 2012
B.1n
Value added, net / net domestic product
x
x
x
x
x
x 2012
x 2012
x
II.1.1
Generation of income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.1g
Value added, gross / gross domestic product
x
x
x
x
x
x 2012
x 2012
x
D.3
Subsidies
x
x
x
x
x
x 2012
x 2012
x
D.31
Subsidies on products
x
x
D.39
Other subsidies on production
x
x
x
x
x
x 2012
x 2012
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.1
Compensation of employees
x
x
x
x
x
x 2012
x 2012
D.11
Wages and salaries
x
x
x
x
x
x 2012
x 2012
D.12
Employers’ social contributions
x
x
x
x
x
x 2012
x 2012
D.2
Taxes on production and imports
x
x
x
x
x
x 2012
x 2012
x
D.21
Taxes on products
x
x
D.29
Other taxes on production
x
x
x
x
x
x 2012
x 2012
(B.2g + B.3g)
Operating surplus, gross, plus mixed income, gross
x
x
x
x
x
x 2012
x 2012
B.2g
Operating surplus, gross
x
x
x 2012
B.3g
Mixed income, gross
x
x
x 2012
II.1.2
Allocation of primary income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
(B.2g + B.3g)
Operating surplus, gross, plus mixed income, gross
x
x
x
x
x
x 2012
x 2012
B.2g
Operating surplus, gross
x
x
x 2012
B.3g
Mixed income, gross
x
x
x 2012
D.1
Compensation of employees
x
x
x 2012
x
D.11
Wages and salaries
x
x
x 2012
x
D.12
Employers’ social contributions
x
x
x 2012
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
x
x
x
x 2012
x 2012
x
D.41
Interest ( 5 )
x
x
x
x
x
x 2012
x 2012
x
D.42
Distributed income of corporations
x
x
x
x
x
x 2012
x 2012
x
D.421
Dividends
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
D.43
Reinvested earnings on foreign direct investment (FDI)
x
x
x
x
x
x 2012
x 2012
x
D.43S2I
Reinvested earnings on intra euro area FDI (only for euro area Member States) ( 6 )
x 2012
x 2012
D.43S2X
Reinvested earnings on extra euro area FDI (only for euro area Member States) ( 6 )
x 2012
x 2012
D.43S21
Reinvested earnings on intra-EU FDI ( 6 )
x 2012
x 2012
D.43S22
Reinvested earnings on extra-EU FDI ( 6 )
x 2012
x 2012
D.44
Other investment income
x
x
x
x
x
x 2012
x 2012
x
D.441
Investment income attributable to insurance policy holders
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.442
Investment income payable on pension entitlements
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.443
Investment income attributable to collective investment fund shareholders
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.45
Rent
x
x
x
x
x
x 2012
x 2012
x
B.4g
Entrepreneurial income, gross
o
x
x
o
o
o
o
D.41g
Total interest before FISIM allocation ( 5 )
x
x
x
x
x
x 2012
x 2012
x
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.1
Compensation of employees
x
D.11
Wages and salaries
x
D.12
Employers’ social contributions
x
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
x
x
x
x 2012
x 2012
x
D.41
Interest ( 5 )
x
x
x
x
x
x 2012
x 2012
x
D.42
Distributed income of corporations
x
x
x
x
x
D.421
Dividends
o
o
o
o
o
D.422
Withdrawals from the income of quasi-corporations
o
o
o
o
D.43
Reinvested earnings on foreign direct investment (FDI)
x
x
x
x
x 2012
x 2012
x
D.43S2I
Reinvested earnings on intra euro area FDI (only for euro area Member States) ( 6 )
x 2012
x 2012
D.43S2X
Reinvested earnings on extra euro area FDI (only for euro area Member States) ( 6 )
x 2012
x 2012
D.43S21
Reinvested earnings on intra-EU FDI ( 6 )
x 2012
x 2012
D.43S22
Reinvested earnings on extra-EU FDI ( 6 )
x 2012
x 2012
D.44
Other investment income
x
x
x
x
x
x 2012
x 2012
x
D.441
Investment income attributable to insurance policy holders
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.442
Investment income payable on pension entitlements
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.443
Investment income attributable to collective investment fund shareholders
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.45
Rent
x
x
x
x
x
x 2012
x 2012
x
B.5g
Balance of primary incomes, gross / national income, gross
x
x
x
x
x
x 2012
x 2012
D.41g
Total interest before FISIM allocation ( 5 )
x
x
x
x
x
x 2012
x 2012
x
II.2
Secondary distribution of income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.5g
Balance of primary incomes, gross / national income, gross
x
x
x
x
x
x 2012
x 2012
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
x
x
x
x 2012
x 2012
x
D.61
Net social contributions
x
x
x
x
x
x 2012
x 2012
x
D.611
Employers’ actual social contributions
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.612
Employers’ imputed social contributions
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.613
Households’ actual social contributions
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.614
Households’ social contribution supplements
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.61SC
Social insurance scheme service charges
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
x 2012
D.62
Social benefits other than social transfers in kind
x
x
x 2012
x
D.63
Social transfers in kind
x
x
x 2012
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
x
x
x
x 2012
x 2012
x
D.71
Net non-life insurance premiums
x
x
x
x
D.72
Non-life insurance claims
x
x
x
x
x
x 2012
x 2012
x
D.74
Current international cooperation
x
x
x
D.74A
Of which: payable to/receivable by institutions and bodies of the European Union
x
D.75
Miscellaneous current transfers ( 5 )
x
x
x
x
x
x 2012
x 2012
x
D.76
VAT- and GNI-based EU own resources
x
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.5
Current taxes on income, wealth, etc.
x
x
x
x
x
x 2012
x 2012
x
D.51
Taxes on income
x
x
x
x
x
x 2012
x
D.59
Other current taxes
x
x
x
x
x
x 2012
x 2012
x
D.6
Social contributions and benefits
x
x
x
x
x
x 2012
x 2012
x
D.61
Net social contributions
x
x
x 2012
x
D.611
Employers’ actual social contributions
x 2012
x 2012
x 2012
x 2012
D.612
Employers’ imputed social contributions
x 2012
x 2012
x 2012
x 2012
D.613
Households’ actual social contributions
x 2012
x 2012
x 2012
x 2012
D.614
Households’ social contribution supplements
x 2012
x 2012
x 2012
x 2012
D.61SC
Social insurance scheme service charges
x 2012
x 2012
x 2012
x 2012
D.62
Social benefits other than social transfers in kind
x
x
x
x
x
x 2012
x 2012
x
D.63
Social transfers in kind
x
x
x
x 2012
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
x
x
x
x 2012
x 2012
x
D.71
Net non-life insurance premiums
x
x
x
x
x
x 2012
x 2012
x
D.72
Non-life insurance claims
x
x
x
x
D.74
Current international cooperation
x
x
x
D.74A
Of which: payable to/receivable by institutions and bodies of the European Union
x
x
D.75
Miscellaneous current transfers ( 5 )
x
x
x
x
x
x 2012
x 2012
x
D.76
VAT- and GNI-based EU own resources
x
x
B.7g
Adjusted disposable income, gross
x
x
x
x 2012
x 2012
B.6g
Disposable income, gross
x
x
x
x
x
x 2012
x 2012
II.4.1
Use of disposable income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.6g
Disposable income, gross
x
x
x
x
x
x 2012
x 2012
D.8
Adjustment for the change in pension entitlements
x
x
x 2012
x
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.3
Final consumption expenditure
x
x
x
x 2012
x 2012
P.31
Individual consumption expenditure
x
x
x
x 2012
x 2012
P.32
Collective consumption expenditure
x
x
D.8
Adjustment for the change in pension entitlements
x
x
x
x
x
x 2012
x 2012
x
B.8g
Saving, gross
x
x
x
x
x
x 2012
x 2012
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
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.8g
Saving, gross
x
x
x
x
x
x 2012
x 2012
B.12
Current external balance
x
D.9r
Capital transfers, receivable
x
x
x
x
x
x 2012
x 2012
x
D.91r
Capital taxes, receivable
x
x
x
D.92r
Investment grants, receivable ( 5 )
x
x
x
x
x
x 2012
x 2012
x
D.99r
Other capital transfers, receivable ( 5 )
x
x
x
x
x
x 2012
x 2012
x
Changes in assets
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.9p
Capital transfers, payable
x
x
x
x
x
x 2012
x 2012
x
D.91p
Capital taxes, payable
x
x
x
x
x 2012
x 2012
x
D.92p
Investment grants, payable ( 5 )
x
x
x
D.99p
Other capital transfers, payable ( 5 )
x
x
x
x
x
x 2012
x 2012
x
P.51c
Consumption of fixed capital
x
x
x
x
x
x 2012
x 2012
B.10.1
Change in net worth due to saving and capital transfers
x
x
x
x
x
x 2012
x 2012
x
III.1.2
Acquisitions of non-financial assets account
Changes in liabilities and net worth
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.10.1
Change in net worth due to saving and capital transfers
x
x
x
x
x
x 2012
x 2012
x
Changes in assets
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.5g
Gross capital formation
x
x
x
x
x
x 2012
x 2012
P.51g
Gross fixed capital formation
x
x
x
x
x
x 2012
x 2012
P.51g_AN.111
Dwellings
o
o
o
o
o
o
o
P.51g_AN.112
Other buildings and structures
o
o
o
o
o
o
o
P.51g_AN.1121
Buildings other than dwellings
o
o
o
o
o
o
o
P.51g_AN.1122
Other structures
o
o
o
o
o
o
o
P.51c
Consumption of fixed capital
x
x
x
x
x
x 2012
x 2012
P.52
Changes in inventories
x
x
x
x
x
x 2012
x 2012
P.53
Acquisitions less disposals of valuables
x
x
x
x
x
x 2012
x 2012
NP
Acquisitions less disposals of non-produced assets
x
x
x
x
x
x 2012
x 2012
x
B.9
Net lending (+) / net borrowing (-)
x
x
x
x
x
x 2012
x 2012
x
DB.9
Discrepancy with net lending/net borrowing of financial accounts
x
x
x
x
x
x 2012
x 2012
x
Additional information
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
EMP
Employment (in number of persons and number of hours worked)
o
o
o
x
o
o
o
OTE
Total general government expenditure
x
OTR
Total general government revenue
x
Data in chain-linked volumes
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.51g
Gross fixed capital formation
o
o
o
o
o
o
o
P.51g_AN.111
Dwellings
o
o
o
o
o
o
o
P.51g_AN.112
Other buildings and structures
o
o
o
o
o
o
o
P.51g_AN.1121
Buildings other than dwellings
o
o
o
o
o
o
o
P.51g_AN.1122
Other structures
o
o
o
o
o
o
o
Legend:
x
mandatory
x 2012
voluntary for reference years before 2012; compulsory for reference years from 2012 onwards
o
voluntary
non-relevant cells
Table 801
Non-financial accounts by sector – quarterly
Data shall be reported from 1999Q1 onwards. The deadline for table 801 is 85 days after the reference period. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.
Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are 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.
Data for the following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.
Data for the following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds.
Code
Transactions and balancing items
Sectors
I
Production account / External account of goods and services
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.1
Output
o
o
o
o
o
o
o
(P.11 + P.12 + P.131)
Market output, output for own final use and payments for 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
xb
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.2
Intermediate consumption
o
o
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
xb
xb
x
xb
o
o
xb
B.11
External balance of goods and services
x
P.51c
Consumption of fixed capital
x
xb
xb
x
xb
o
o
B.1n
Value added, net / net domestic product
x
xb
xb
x
xb
o
o
II.1.1
Generation of income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.1g
Value added, gross / gross domestic product
x
xb
xb
x
xb
o
o
xb
D.3
Subsidies
x
xb
xb
x
xb
o
o
xb
D.31
Subsidies on products
x
xb
D.39
Other subsidies on production
x
xb
xb
x
xb
o
o
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.1
Compensation of employees
x
xb
xb
x
xb
o
o
D.2
Taxes on production and imports
x
xb
xb
x
xb
o
o
xb
D.21
Taxes on products
x
xb
D.29
Other taxes on production
x
xb
xb
x
xb
o
o
B.2g + B.3g
Operating surplus, gross, plus mixed income, gross
x
xb
xb
x
xb
o
o
xb
B.2g
Operating surplus, gross
o
o
o
B.3g
Mixed income, gross
x
xb
o
II.1.2
Allocation of primary income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.2g + B.3g
Operating surplus, gross, plus mixed income, gross
x
xb
xb
x
xb
o
o
xb
B.2g
Operating surplus, gross
o
o
B.3g
Mixed income, gross
x
xb
o
D.1
Compensation of employees
x
xb
o
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
xb
xb
xb
x
xb
o
o
x
D.41
Interest ( 7 )
xb
xb
xb
x
xb
o
o
x
(D.42 + D.43 + D.44 + D.45)
Other property income, not elsewhere specified
xb
xb
xb
x
xb
o
o
x
D.42
Distributed income of corporations
xb
xb
xb
x
xb
o
o
x
D.43
Reinvested earnings on foreign direct investment (FDI)
xb
xb
xb
x
xb
o
o
x
D.43S2I
Reinvested earnings on intra euro area FDI (only for euro area Member States) ( 8 )
o
o
D.43S2X
Reinvested earnings on extra euro area FDI (only for euro area Member States) ( 8 )
o
o
D.43S21
Reinvested earnings on intra-EU FDI ( 8 )
o
o
D.43S22
Reinvested earnings on extra-EU FDI ( 8 )
o
o
D.44
Other investment income
xb
xb
xb
x
xb
o
o
x
D.45
Rent
xb
xb
xb
x
xb
o
o
x
B.4g
Entrepreneurial income, gross
o
xb
xb
o
o
o
o
D.41g
Total interest before FISIM allocation ( 7 )
xb
xb
xb
x
xb
o
o
x
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.1
Compensation of employees
x
D.3
Subsidies
x
x
xb
x
D.31
Subsidies on products
x
x
xb
x
D.39
Other subsidies on production
x
x
x
D.4
Property income
xb
xb
xb
x
xb
o
o
x
D.41
Interest ( 7 )
xb
xb
xb
x
xb
o
o
x
(D.42 + D.43 + D.44 + D.45)
Other property income, not elsewhere specified
xb
xb
xb
x
xb
o
o
x
D.42
Distributed income of corporations
xb
xb
xb
x
x
D.43
Reinvested earnings on foreign direct investment (FDI)
xb
xb
xb
x
D.43S2I
Reinvested earnings on intra euro area FDI (only for euro area Member States) ( 8 )
o
o
D.43S2X
Reinvested earnings on extra euro area FDI (only for euro area Member States) ( 8 )
o
o
D.43S21
Reinvested earnings on intra-EU FDI ( 8 )
o
o
D.43S22
Reinvested earnings on extra-EU FDI ( 8 )
o
o
D.44
Other investment income
xb
xb
xb
x
x
D.45
Rents
xb
xb
xb
x
xb
o
o
x
B.5g
Balance of primary incomes, gross / national income, gross
x
xb
xb
x
xb
o
o
D.41g
Total interest before FISIM allocation ( 7 )
xb
xb
xb
x
xb
o
o
x
II.2
Secondary distribution of income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.5g
Balance of primary incomes, gross / national income, gross
x
xb
xb
x
xb
o
o
D.5
Current taxes on income, wealth, etc.
x
x
x
D.6
Social contributions and benefits
xb
xb
xb
x
xb
o
o
x
D.61
Net social contributions
xb
xb
xb
x
xb
o
o
x
D.62
Social benefits other than social transfers in kind
xb
xb
o
x
D.63
Social transfers in kind
xb
xb
o
D.631
Social transfers in kind – non-market production
o
o
D.632
Social transfers in kind – purchased market production
o
o
D.7
Other current transfers
xb
xb
xb
x
xb
o
o
x
D.71
Net non-life insurance premiums
xb
xb
x
x
D.72
Non-life insurance claims
xb
xb
xb
x
xb
o
o
x
(D.74 + D.75 + D.76)
Other current transfers, not elsewhere specified
xb
xb
xb
x
xb
o
o
x
D.74
Current international cooperation
o
o
o
D.74A
Of which: payable to/receivable by institutions and bodies of the European Union
x
D.75
Miscellaneous current transfers ( 7 )
o
o
o
o
o
o
o
o
D.76
VAT- and GNI-based EU own resources
o
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.5
Current taxes on income, wealth, etc.
xb
xb
xb
x
xb
o
o
x
D.6
Social contributions and benefits
xb
xb
xb
x
xb
o
o
x
D.61
Net social contributions
xb
xb
o
x
D.62
Social benefits other than social transfers in kind
xb
xb
xb
x
xb
o
o
x
D.63
Social transfers in kind
xb
x
xb
o
D.631
Social transfers in kind – non-market production
x
x
o
o
D.632
Social transfers in kind – purchased market production
x
x
o
o
D.7
Other current transfers
xb
xb
xb
x
xb
o
o
x
D.71
Net non-life insurance premiums
xb
xb
xb
x
xb
o
o
x
D.72
Non-life insurance claims
xb
xb
x
x
(D.74 + D.75 + D.76)
Other current transfers, not elsewhere specified
xb
xb
xb
x
xb
o
o
x
D.74
Current international cooperation
o
o
o
D.74A
Of which: payable to/receivable by institutions and bodies of the European Union
x
x
D.75
Miscellaneous current transfers ( 7 )
o
o
o
o
o
o
o
o
D.76
VAT- and GNI-based EU own resources
o
o
B.7g
Adjusted disposable income, gross
x
xb
o
o
B.6g
Disposable income, gross
x
xb
xb
x
xb
o
o
II.4.1
Use of disposable income account
Resources
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.6g
Disposable income, gross
x
xb
xb
x
xb
o
o
D.8
Adjustment for the change in pension entitlements
x
xb
o
x
Uses
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.3
Final consumption expenditure
x
x
xb
o
o
P.31
Individual consumption expenditure
x
x
xb
o
o
P.32
Collective consumption expenditure
x
x
D.8
Adjustment for the change in pension entitlements
x
xb
xb
x
xb
o
o
x
B.8g
Saving, gross
x
xb
xb
x
xb
o
o
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
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.8g
Saving, gross
x
xb
xb
x
xb
o
o
B.12
Current external balance
x
D.9r
Capital transfers, receivable
xb
xb
xb
x
xb
o
o
x
D.91r
Capital taxes, receivable
x
x
x
D.92r + D.99r
Investment grants and other capital transfers ( 7 )
xb
xb
xb
x
xb
o
o
x
D.92r
Investment grants, receivable ( 7 )
o
o
o
o
o
o
o
o
D.99r
Other capital transfers, receivable ( 7 )
o
o
o
o
o
o
o
o
Changes in assets
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
D.9p
Capital transfers, payable
xb
xb
xb
x
xb
o
o
x
D.91p
Capital taxes, payable
xb
xb
xb
xb
o
o
x
D.92p + D.99p
Investment grants and other capital transfers ( 7 )
xb
xb
xb
x
xb
o
o
x
D.92p
Investment grants, payable ( 7 )
o
o
o
D.99p
Other capital transfers, payable ( 7 )
o
o
o
o
o
o
o
o
P.51c
Consumption of fixed capital
x
xb
xb
x
xb
o
o
B.101
Change in net worth due to saving and capital transfers
x
xb
xb
x
xb
o
o
x
III.1.2
Acquisitions of non-financial assets account
Changes in liabilities and net worth
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
B.101
Change in net worth due to saving and capital transfers
x
xb
xb
x
xb
o
o
x
Changes in assets
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
P.5g
Gross capital formation
x
xb
xb
x
xb
o
o
P.51g
Gross fixed capital formation
x
xb
xb
x
xb
o
o
P.51c
Consumption of fixed capital
x
xb
xb
x
xb
o
o
P.52 + P.53
Changes in inventories and net acquisition of valuables
x
xb
xb
x
xb
o
o
NP
Acquisitions less disposals of non-produced assets
x
xb
xb
x
xb
o
o
x
B.9
Net lending (+) / net borrowing (-)
x
xb
xb
x
xb
o
o
x
DB.9
Discrepancy with net lending/net borrowing of financial accounts
o
o
o
o
o
o
o
o
Additional information
S.1
S.11
S.12
S.13
S.14 + S.15
S.14
S.15
S.1N
S.2
EMP
Employment (in number of persons and number of hours worked)
o
o
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
Legend:
x
mandatory
xb
mandatory, but 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.
o
voluntary
non-relevant cells
Table 801SA
Non-financial accounts by sector – seasonally and calendar adjusted data – quarterly
Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA has been revised in non-adjusted terms.
Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are 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.
Seasonal adjustment shall include calendar adjustments, where relevant.
Code
Transaction
Sectors
S.1
S.11
S.12
S.13
S.14 + S.15
S.1N
S.2
S.1
S.11
S.12
S.13
S.14 + S.15
S.1N
S.2
Uses
Resources
P.3
Final consumption expenditure
x
P.31
Individual consumption expenditure
xb
P.5g
Gross capital formation
o
o
P.51g
Gross fixed capital formation
xb
x
xb
P.52 + P.53
Changes in inventories and net acquisition of valuables
o
P.6
Exports of goods and services
x
P.61
Exports of goods
o
P.62
Exports of services
o
P.7
Imports of goods and services
x
P.71
Imports of goods
o
P.72
Imports of services
o
D.1
Compensation of employees
xb
xb
D.2
Taxes on production and imports
o
D.29
Other taxes on production
o
D.3
Subsidies
o
D.39
Other subsidies on production
o
D.4
Property income
o
xb
o
xb
D.41
Interest
o
o
(D.42 + D.43 + D.44 + D.45)
Other property income, not elsewhere specified
o
o
D.1 + D.2 + D.3 + D.4
x
x
D.5
Current taxes on income, wealth, etc.
o
xb
D.61
Net social contributions
o
xb
o
D.62
Social benefits other than social transfers in kind
o
o
xb
D.63
Social transfers in kind
o
o
D.7
Other current transfers
o
xb
o
xb
D.5 + D.6 + D.7
x
x
D.8
Adjustment for the change in pension entitlements
o
xb
x
xb
x
D.9
Capital transfers
o
o
x
o
o
x
NP
Acquisitions less disposals of non-produced assets
o
o
OTE
Total general government expenditure
x
OTR
Total general government revenue
x
Balancing items
S.1
S.11
S.12
S.13
S.14 + S.15
S.1N
S.2
B.1g
Value added, gross / gross domestic product
x
xb
B.2g + B.3g
Operating surplus, gross, plus mixed income, gross
x
xb
xb
B.3g
Mixed income, gross
o
B.4g
Entrepreneurial income, gross
o
B.5g
Balance of primary incomes, gross/national income, gross
x
o
B.6g
Disposable income, gross
x
o
xb
B.8g
Saving, gross
x
o
xb
B.9
Net lending (+) / net borrowing (-)
x
o
x
o
Data in chain-linked volumes, after seasonal adjustment
S.1
S.11
S.12
S.13
S.14 + S.15
S.1N
S.2
B.1g
Value added, gross / gross domestic product
o
P.31
Individual consumption expenditure
o
P.51g
Gross fixed capital formation
o
o
Legend:
x
mandatory
xb
mandatory, but 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.
o
voluntary
non-relevant cells
Table 9
Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification – annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.
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 shall be provided together with table 9. The National Tax List is requested on a compulsory basis for general government plus institutions and bodies of the European Union (S.13 + S.212).
Data shall be consistent with table 2 of this Annex.
Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards.
Code
Transaction
Notes
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 compensatory amounts collected 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
voluntary
D.51c1
Taxes on individual or household holding gains
voluntary
D.51b + D.51c2
Taxes on the income or profits of corporations including holding gains
D.51b
Taxes on the income or profits of corporations excluding holding gains
voluntary
D.51c2
Taxes on holding gains of corporations
voluntary
D.51c3
Other taxes on holding gains
voluntary
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 revenue
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
voluntary up to reference year 2011 ; to be transmitted with a positive sign despite being a negative resource
D.6111
Employers actual pension contributions ’
voluntary
D.6112
Employers actual non-pension contributions ’
voluntary
D.6121
Employers ’ imputed pension contributions
voluntary
D.6122
Employers ’ imputed non-pension contributions
voluntary
D.6131
Households ’ actual pension contributions
voluntary
D.6132
Households ’ actual non-pension contributions
voluntary
D.6141
Households ’ pension contributions supplements
voluntary
D.6142
Households ’ non-pension contributions supplements
voluntary
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
voluntary
D.613cn
Compulsory actual social contributions by the non-employed
voluntary
D.613v
Voluntary households’ actual social contributions
D.614
Households’ social contributions supplements
voluntary up to reference year 2011
D.995
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue.
D.995a
Taxes on products assessed but unlikely to be collected
see D.995
D.995b
Other taxes on production assessed but unlikely to be collected
see D.995
D.995c
Taxes on income assessed but unlikely to be collected
see D.995
D.995d
Other current taxes assessed but unlikely to be collected
see D.995
D.995e
Employers’ actual social contributions assessed but unlikely to be collected
see D.995
D.995f
Households’ actual social contributions assessed but unlikely to be collected
see D.995
D.995fe
Employees’ actual social contributions assessed but unlikely to be collected
see D.995
D.995fs
Actual social contributions by self-employed persons assessed but unlikely to be collected
voluntary; see D.995
D.995fn
Actual social contributions by non-employed persons assessed but unlikely to be collected
voluntary; see D.995
D.995g
Capital taxes assessed but unlikely to be collected
see D.995
ODB
Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected
ODC
Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected
ODD
Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected
Table 10
Main aggregates by region, NUTS levels 2 and 3 – annual
Data shall be reported from 2000 onwards, except for gross value added in previous year’s prices which shall be reported from 2001.
Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS level 2.
The transmission of data that have not been revised is voluntary.
Code
Variable
NACE breakdown
Regional level
Deadline
TOTAL
A*6 ( 9 )
A*10
N.a.
B.1g
Gross value added at basic prices (current prices)
x
o
o
NUTS 2
12 months
x
x
x
NUTS 2
24 months
x
x
o
NUTS 3
24 months
B.1g
Gross value added at basic prices (previous year’s prices)
x
o
o
NUTS 2
24 months
ETO
Employment in thousands of persons
x
o
o
NUTS 2
12 months
x
x
x
NUTS 2
24 months
x
x
o
NUTS 3
24 months
EEM
Employees in thousands of persons
o
o
o
NUTS 2
12 months
x
x
x
NUTS 2
24 months
x
x
o
NUTS 3
24 months
SELF
Self-employed in thousands of persons
o
o
o
NUTS 2
12 months
x
x
x
NUTS 2
24 months
x
x
o
NUTS 3
24 months
ETO
Employment in thousands of hours worked
x
x
o
NUTS 2
24 months
EEM
Employees in thousands of hours worked
x
x
o
NUTS 2
24 months
SELF
Self-employed in thousands of hours worked
x
x
o
NUTS 2
24 months
POP
Population in thousands of persons
x
NUTS 2
12 months
x
NUTS 3
24 months
D.1
Compensation of employees
x
x
x
NUTS 2
24 months
P.51g
Gross fixed capital formation (current prices)
x
x
x
NUTS 2
24 months
B.1*g
Gross domestic product at market prices (current prices)
o
NUTS 2
12 months
o
NUTS 3
24 months
Table 11
General government expenditure by function (COFOG) – annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) at t+11 months.
Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):
—
by COFOG divisions and total COFOG for general government (S.13) and general government subsectors (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) from reference year 1995 onwards;
—
by COFOG groups for general government (S.13) from reference year 2001 onwards.
Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can be reported on a voluntary basis.
Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and TE) which shall be consolidated between subsectors (with voluntary counterpart information from the expenditure side).
Data reported shall be consistent with data reported in table 2 of this Annex, with the exception of any vintage differences.
Code
List of transactions by COFOG total, divisions and groups for the general government and its subsectors
Notes
P.5 + NP
Gross capital formation + acquisitions less disposals of non-financial non-produced assets
P.5
Gross capital formation
P.51g
Gross fixed capital formation
voluntary for subsectors
NP
Acquisitions less disposals of non-financial non-produced assets
D.1
Compensation of employees
D.3
Subsidies
To be reported with a positive sign
D.4
Property income
D.4p_S.1311
of which, to subsector central government (S.1311)
voluntary
D.4p_S.1312
of which, to subsector state government (S.1312)
voluntary
D.4p_S.1313
of which, to subsector local government (S.1313)
voluntary
D.4p_S.1314
of which, to subsector social security funds (S.1314)
voluntary
D.62 + D.632
Social benefits other than social transfers in kind, and social transfers in kind – purchased market production
D.62
Social benefits other than social transfers in kind
voluntary up to reference year 2011
D.632
Social transfers in kind – purchased market production
voluntary up to reference year 2011
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
voluntary
P.2
Intermediate consumption
D.29 + D.5 + D.8
Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements
D.7
Other current transfers
D.7p_S.1311
of which, to subsector central government (S.1311)
voluntary
D.7p_S.1312
of which, to subsector state government (S.1312)
voluntary
D.7p_S.1313
of which, to subsector local government (S.1313)
voluntary
D.7p_S.1314
of which, to subsector social security funds (S.1314)
voluntary
D.9
Capital transfers
No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.
D.9p_S.1311
of which, to subsector central government (S.1311)
voluntary
D.9p_S.1312
of which, to subsector state government (S.1312)
voluntary
D.9p_S.1313
of which, to subsector local government (S.1313)
voluntary
D.9p_S.1314
of which, to subsector social security funds (S.1314)
voluntary
D.92
Investment grants
voluntary for subsectors
TE
Total expenditure
P.3
Final consumption expenditure
P.31
Individual consumption expenditure
voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.
P.32
Collective consumption expenditure
voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.
Table 13
Households (S.14) accounts by region (NUTS 2)
Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.
For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.
Member States composed of only one NUTS level 2 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table.
The transmission of data that have not been revised is voluntary.
Code
Transaction
Uses
Resources
B.2n + B.3n
Operating surplus, net, plus mixed income, net
x
D.1
Compensation of employees
x
D.4
Property income
x
x
B.5n
Balance of primary income, net
x
D.5
Current taxes on income, wealth, etc.
x
D.61
Net social contributions
x
o
D.62
Social benefits other than social benefits in kind
o
x
D.7
Other current transfers
x
x
B.6n
Disposable income, net
x
D.63
Social transfers in kind
o
B.7n
Adjusted disposable income, net
o
P.3
Household final consumption expenditure (national concept)
o
P.51c
Consumption of fixed capital
o
Legend:
x
mandatory
o
optional
non-relevant cells
Table 15
Supply table at basic prices, including transformation into purchasers’ prices
Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period.
The transmission of data that have not been revised is voluntary.
Industries (NACE)
Σ (1)
Imports ( 10 ) (cif)
Total supply at basic prices
Trade and transport margins
Taxes less subsidies on products
Total supply at purchasers’ prices
1 … n
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Products (CPA)
1…m
(1)
Output by product and by industry at basic prices
a)
Intra-EU ( 11 ) (cif)
a.1)
Intra euro area ( 11 ) (cif)
a.2)
Extra euro area ( 11 ) (cif)
b)
Extra-EU ( 11 ) (cif)
c)
Total
Σ (1)
Total output by industry
Adjustment items:
—
Cif/fob adjustments on imports
—
Direct purchase abroad by residents
(2)
(1) + (2)
Total of which
—
Market output
—
Output for own final use
—
Non-market output
(3)
Table 16
Use table at purchasers’ prices ( *1 ) – annual
Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional tables ( *1 ) shall be provided on a five-yearly basis.
The transmission of data that have not been revised is voluntary.
Industries (NACE)
Σ (1)
Final uses
Σ (3)
Σ (1)
+ Σ (3)
1…n
a) b) c) d) e) f) g) h) i) j) k) l)
(1)
(2)
(3)
(4)
(5)
Products (CPA)
1…m
(1)
Intermediate consumption at purchasers’ prices by product and by industry
Final uses at purchasers’ prices ( 12 ) :
Final consumption expenditure:
a)
By households
b)
By NPISHs
c)
By general government
d)
Total
Gross capital formation:
e)
Gross fixed capital formation
f)
Changes in inventories ( 13 )
g)
Changes in valuables ( 13 )
h)
Changes in inventories and valuables
i)
Total
Exports fob ( 14 ) :
j)
Intra-EU ( 14 )
j1)
- Intra euro area ( 14 )
j2)
- Extra euro area ( 14 )
k)
Extra-EU ( 14 )
l)
Total
m)
(voluntary data)
—
Re-export of goods ( 15 )
—
Export of second-hand goods ( 15 )
—
Merchanting ( 15 )
—
Goods sent abroad before processing (outward processing, i.e. reporting country is the principal) ( 15 )
—
Goods sent abroad after processing (inward processing, i.e. reporting country processes) ( 15 )
—
Processing fees ( 15 )
Σ (1)
(2)
Total intermediate consumption by industry
Total final uses by type
Total use
Adjustment items:
—
Cif/fob adjustments on exports
—
Direct purchases abroad by residents
—
Purchases on the domestic territory by non-residents
(3)
Only exports
Only final consumption expenditure of households
Only final consumption expenditure of households and exports
Only exports
Only final consumption expenditure of households
Only final consumption expenditure of households and exports
Σ (2) + Σ (3)
(4)
—
Compensation of employees ( 13 )
—
Wages and salaries ( 13 )
—
Other taxes less subsidies on production ( 13 )
—
Consumption of fixed capital ( 13 )
—
Operating surplus, net ( 13 )
—
Operating surplus, gross ( 13 )
—
Mixed income, gross ( 13 )
( 15 )
(5)
Gross value added at basic prices
(6)
Total output at basic prices
(7)
Supplementary voluntary data
—
Gross fixed capital formation ( 15 )
—
Gross fixed capital stock ( 15 )
—
Employment (hours worked and persons employed - in thousands) ( 15 )
(8)
Table 17
Symmetric input-output table at basic prices ( *2 ) (product by product ( *3 ) ) – five-yearly
Data from 2010 onwards shall be reported at current prices (n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference period.
Data at previous year’s prices are voluntary.
The transmission of data that have not been revised is voluntary.
Products
Σ (1)
Final uses
Σ (3)
Σ (1) + Σ (3)
1...n
a) b) c) d) e) f) g) h) i) j) k) l)
(1)
(2)
(3)
(4)
(5)
Products
1…n
(1)
Intermediate consumption at basic prices (product by product)
Final uses at basic prices ( 16 ) :
Final consumption expenditure:
a)
By households
b)
By NPISHs
c)
By general government
d)
Total
Gross capital formation:
e)
Gross fixed capital formation
f)
Changes in inventories ( 17 )
g)
Changes in valuables ( 17 )
h)
Changes in inventories and valuables
i)
Total
Exports ( 18 ) :
j)
Intra-EU ( 18 )
j1)
- Intra euro area ( 18 )
j2)
- Extra euro area ( 18 )
k)
Extra-EU ( 18 )
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 ( *4 )
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 ( 19 )
—
Wages and salaries ( 19 )
—
Other taxes less subsidies on production ( 19 )
—
Consumption of fixed capital ( 19 )
—
Operating surplus, net ( 19 )
—
Operating surplus, gross ( 19 )
—
Mixed income, gross ( 17 )
( 19 )
(5)
Gross value added at basic prices
(6)
Total output at basic prices
(7)
Imports intra EU ( 18 ) cif
—
Intra euro area ( 18 )
—
Extra euro area ( 18 )
Imports extra EU ( 18 ) cif
(8)
Σ (8)
(9)
Imports cif by product
Total supply at basic prices
(10)
Supply at basic prices by product
Table 20
Fixed assets by economic activity and by asset (stocks) – annual
Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the transmission of chain-linked volumes (CLV) is optional (o).
Code
Assets
Units: CURC, PYRC, CLV (o)
NACE Rev. 2 Breakdown up to
TOTAL
A*10/A*21
A*38/A*64/A*88
AN.11
Fixed assets
g/n
g/n
o
AN.111
Dwellings
g/n
g/n
o
AN.112
Other buildings and structures
g/n
g/n
o
AN.1121
Buildings other than dwellings
o
o
o
AN.1122
Other structures
o
o
o
AN.1123
Land improvements
o
o
o
AN.113 + AN.114
Machinery and equipment + weapon systems
g/n
g/n
o
AN.1131
Transport equipment
g/n
g/n
o
AN.1132
ICT equipment
g/n
o
o
AN.11321
Computer hardware
g/n
o
o
AN.11322
Telecommunications equipment
g/n
o
o
AN.1139 + AN.114
Other machinery and equipment + weapon systems
g/n
o
o
AN.115
Cultivated biological resources
g/n
g/n
o
AN.117
Intellectual property products
g/n
g/n
o
AN.1171
Research and development
o
o
o
AN.1172
Mineral exploration and evaluation
o
o
o
AN.1173
Computer software and databases
g/n
o
o
AN.11731
Computer software
o
o
o
AN.11732
Databases
o
o
o
AN.1174
Entertainment, literary or artistic originals
o
o
o
AN.1179
Other intellectual property products
o
o
o
Table 22
Gross fixed capital formation by economic activity and by asset (transactions) – annual
Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10 and at t+24 months up to A*21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).
Code
Breakdowns by asset:
t+9
t+24
Unit:
CUP, PYP, CLV
P.51g
Gross fixed capital formation:
for breakdowns and years specified below
AN.11
Fixed assets
A*10
A*21
1995/6
AN.111
Dwellings
A*10
A*21
1995/6
AN.112
Other buildings and structures
A*10
A*21
1995/6
AN.1121
Buildings other than dwellings
o
o
o
AN.1122
Other structures
o
o
o
AN.1123
Land improvements
o
o
o
AN.113 + AN.114
Machinery and equipment + weapon systems
A*10
A*21
1995/6
AN.1131
Transport equipment
A*10
A*21
1995/6
AN.1132
ICT equipment
A*10
A*21
2000/1
AN.11321
Computer hardware
o
Total
2000/1
AN.11322
Telecommunications equipment
o
Total
2000/1
AN.1139 + AN.114
Other machinery and equipment + weapon systems
o
Total
2000/1
AN.115
Cultivated biological resources
A*10
A*21
1995/6
AN.117
Intellectual property products
A*10
A*21
1995/6
AN.1171
Research and development
o
Total
2000/1
AN.1172
Mineral exploration and evaluation
o
o
o
AN.1173
Computer software and databases
o
Total
2000/1
AN.11731
Computer software
o
o
o
AN.11732
Databases
o
o
o
AN.1174
Entertainment, literary or artistic originals
o
o
o
AN.1179
Other intellectual property products
o
o
o
P.52
Changes in inventories by economic activity
A*10
o
1995/6
P.53
Acquisitions less disposals of valuables
Total
o
1995/6
P.5g
Gross capital formation
Total
o
1995/6
P.51c
Consumption of fixed capital by economic activity and asset type
o
o
o
Table 25
Non-financial accounts of general government – quarterly
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 2002Q1 onwards at t+3 months after the reference period.
Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) are to be reported on a compulsory basis.
Data for the subsectors of general government can be reported on a voluntary basis:
—
S.1311 central government
—
S.1312 state government
—
S.1313 local government
—
S.1314 social security funds.
Data for institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on production and imports (D.2r), taxes on products (D.21r) and other taxes on production (D.29r).
Seasonally and calendar adjusted data can be reported on a voluntary basis, with the exception of the following items at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be reported on a compulsory basis with a deadline of t+107 days after the reference period. Member States shall provide metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models used. The Commission (Eurostat) shall provide technical help on seasonal adjustment in accordance with Member States’ requirements.
Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors.
Data shall be based on direct information available from basic sources, such as for example public accounts or administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts.
The quarterly data and the corresponding annual data reported in table 2 of this Annex and data reported under Regulation (EC) No 479/2009 shall be consistent with the exception of vintage differences at non-coinciding transmission deadlines.
Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data at the same time as they start to transmit quarterly data according to the timetable provided for in this Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.
Data transmissions shall be accompanied by a reporting on major events and major revisions.
Code
Transaction
Notes
P.1
Output
P.11 + P.12 + P.131
Market output, output for own final use and payments for non-market output
P.2
Intermediate consumption
B.1g
Value added, gross
voluntary
P.51c
Consumption of fixed capital
D.1p
Compensation of employees, expenditure
D.29p
Other taxes on production, expenditure
D.39r
Other subsidies on production, revenue
to be reported with a positive sign
D.2r
Taxes on production and imports, revenue
can be reported on a voluntary basis for sector S.212
D.21r
Taxes on products, revenue
see D.2r
D.211r
Value added type taxes (VAT), revenue
D.29r
Other taxes on production, revenue
see D.2r
D.4r
Property income, revenue
D.41r
Interest, revenue
D.42r + D.43r + D.44r + D.45r
Other property income, revenue
D.3p
Subsidies, expenditure
to be reported with a positive sign
D.31p
Subsidies on products, expenditure
to be reported with a positive sign
D.39p
Other subsidies on production, expenditure
to be reported with a positive sign
D.4p
Property income, expenditure
D.41p
Interest, expenditure
D.42p + D.43p + D.44p + D.45p
Other property income, expenditure
D.5r
Current taxes on income, wealth etc., revenue
D.51r
Taxes on income, revenue
voluntary
D.59r
Other current taxes, revenue
voluntary
D.61r
Net social contributions, revenue
D.611r
Employers’ actual social contributions
D.613r
Households’ actual social contributions
D.7r
Other current transfers, revenue
D.5p
Current taxes on income, wealth etc., expenditure
D.62p
Social benefits
D.632p
Social transfers in kind – purchased market production, expenditure
D.62p + D.632p
Social benefits other than social transfers in kind, and social transfers in kind – purchased market production, expenditure
D.7p
Other current transfers, expenditure
P.3
Final consumption expenditure
P.31
Individual consumption expenditure
P.32
Collective consumption expenditure
D.8
Adjustment for the change in pension entitlements
B.8g
Saving, gross
D.9r
Capital transfers, revenue
D.91r
Capital taxes, revenue
D.92r + D.99r
Investment grants and other capital transfers, revenue
D.9p
Capital transfers, expenditure
D.92p
Investment grants, expenditure
P.5
Gross capital formation
P.51g
Gross fixed capital formation
P.52 + P.53
Changes in inventories and acquisitions less disposals of valuables
NP
Acquisitions less disposals of non-financial non-produced assets
P.5 + NP
Gross capital formation and acquisitions less disposals of non-financial non-produced assets
B.9
Net lending (+) / net borrowing (–)
seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarter
TE
Total expenditure
see B.9
TR
Total revenue
see B.9
D.995
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign.
Table 26
Balance sheets for non-financial assets – annual
Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995, 2000 or 2012 as specified; additional breakdowns are optional (o).
Code
List of variables
S.1
S.11, S.12, S.13, S.14 + S.15
Split of S.14 and S.15 optional (o)
Unit: CUP
AN.1
Produced non-financial assets
o
o
AN.11 + AN.12
Fixed assets + inventories
2012
2012
AN.11
Fixed assets
2000
2012
AN.111
Dwellings
1995
1995
AN.112
Other buildings and structures
2000
2012
AN.1121
Buildings other than dwellings
2012
2012
AN.1122
Other structures
2012
2012
AN.1123
Land improvements
o
o
AN.113 + AN.114
Machinery and equipment + weapon systems
2000
2012
AN.1131
Transport equipment
o
o
AN.1132
ICT equipment
o
o
AN.11321
Computer hardware
o
o
AN.11322
Telecommunications equipment
o
o
AN.1139 + AN.114
Other machinery and equipment + weapon systems
o
o
AN.115
Cultivated biological resources
2000
2012
AN.117
Intellectual property products
2000
2012
AN.1171
Research and development
o
o
AN.1172
Mineral exploration and evaluation
o
o
AN.1173
Computer software and databases
o
o
AN.11731
Computer software
o
o
AN.11732
Databases
o
o
AN.1174
Entertainment, literary or artistic originals
o
o
AN.1179
Other intellectual property products
o
o
AN.12
Inventories
2012
2012
AN.13
Valuables
o
o
AN.2
Non-produced non-financial assets
o
o
AN.21
Natural resources
o
o
AN.211
Land
o
(S.14 + S.15): 1995
S.11, S.12, S.13: o
AN.212
Mineral and energy reserves
o
o
AN.213 + AN.214
Non-cultivated biological resources and water resources
o
o
AN.215
Other natural resources
o
o
AN.22
Contracts, leases and licences
o
o
AN.23
Purchases less sales of goodwill and marketing assets
o
o
Table 27
Financial accounts and balance sheets of general government – quarterly
Data shall be reported in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 1999Q1 onwards for the general government sector and its subsectors.
The reporting deadline for provisional data is t+85 days after the reference quarter. Member States shall retransmit finalised data, including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged ‘not published’ at national level, the data shall not be published at European level.
Data is to be reported on a compulsory basis for:
—
S.13 general government
—
consolidated within and between subsector (S.13C) and
—
non-consolidated (S.13N)
—
S.1311 central government – consolidated within the subsector
—
S.1312 state government – consolidated within the subsector
—
S.1313 local government – consolidated within the subsector
—
S.1314 social security funds – consolidated within the subsector.
Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a voluntary basis.
Some counterpart sector information is compulsory – as specified in notes below – while other counterpart sector information can be transmitted on a voluntary basis for the following counterpart sectors:
—
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
—
total economy other than S.13
—
S.2 rest of the world.
With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and liabilities shall be based as far as possible on information directly available within general government. However, quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the corresponding annual data reported under Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.
Data transmissions shall be accompanied by a reporting on major events and major revisions.
Code/instrument
Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors
Notes
B.9f / BF.90
Net financial transactions / net financial worth
(A)F
Financial transactions / total assets or liabilities (balance)
(A)F.1
Monetary gold and special drawing rights (SDRs)
(A)F.2
Currency and deposits
(A)F.21
Currency
voluntary
(A)F.22
Transferable deposits
voluntary
(A)F.29
Other deposits
voluntary
(A)F.3
Debt securities
counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128 + S.129 and S.2
(A)F.31
Short-term securities
see (A)F.3
(A)F.32
Long-term securities
see (A)F.3
(A)F.4
Loans
counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128 + S.129 and S.14 + S.15; S.1311 and S.1314 liabilities vis-à-vis S.128 + S.129
(A)F.41
Short-term loans
see (A)F.4
(A)F.42
Long-term loans
see (A)F.4
(A)F.5
Equity and investment fund shares or units
counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128 + S.129 and S.2
(A)F.51
Equity
(A)F.511
Listed shares
voluntary
(A)F.512
Unlisted shares
voluntary
(A)F.519
Other equity
voluntary
(A)F.52
Investment fund shares or units
(A)F.521
Money market fund shares or units
voluntary
(A)F.522
Non-money market fund shares or units
voluntary
(A)F.6
Insurance, pensions and standardised guarantees
(A)F.61
Non-life insurance technical reserves
(A)F.62
Life insurance and annuity entitlements
voluntary
(A)F.63 + (A)F.64 + (A)F.65
Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits
(A)F.63
Pension entitlements
voluntary
(A)F.64
Claims of pension funds on pension managers
voluntary
(A)F.65
Entitlements to non-pension benefits
voluntary
(A)F.66
Provisions for call under standardised guarantees
(A)F.7
Financial derivatives and employee stock options
(A)F.8
Other accounts receivable / payable
(A)F.81
Trade credits and advances
voluntary
(A)F.89
Other accounts receivable, excluding trade credits and advances
voluntary
Table 28
General government gross debt (Maastricht debt) – quarterly
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from 2000Q1 onwards at t+3 months after the reference period for the general government sector and its subsectors.
General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to exceptions below.
Sector and subsector breakdowns, which may be reported on a voluntary basis:
—
S.13111 budgetary central government
—
S.13112 extra-budgetary central government
—
S.11001 public non-financial corporations
—
S.12001 public financial corporations
—
S.13 + S.11001 + S.12001 public sector.
Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.
General government gross debt is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009.
Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with the exception of any vintage differences at non-coinciding transmission deadlines.
Code
Liabilities
Notes
GD
Total = gross debt
GD XDC
Gross debt denominated in domestic currency
voluntary
GD X1
Gross debt denominated in foreign currency
voluntary
GD S.1
Gross debt held by domestic creditors (S.1)
voluntary
GD S.2
Gross debt held by external creditors (S.2)
voluntary
GD TS
Gross debt with short-term remaining maturity
voluntary
GD LL
Gross debt with long-term remaining maturity
voluntary
AF.2
Currency and deposits
AF.21
Currency
AF.22 + AF.29
Deposits
AF.3
Debt securities
AF.31
Short-term debt securities
AF.32
Long-term debt securities
AF.4
Loans
AF.41
Short-term loans
AF.42
Long-term loans
Table 28A
General government gross debt (Maastricht debt) – structure, annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data shall be transmitted by t+100 days and t+283 days after the reference period. Voluntary data shall be transmitted by t+132 days and t+283 days after the reference period.
General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions below.
Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be reported from 1995 onwards.
Counterpart (sub)sector breakdowns:
—
S.11 non-financial corporations
—
S.12 financial corporations
—
S.121 central bank – only for selected items indicated below
—
S.122 + S.123 deposit-taking corporations except the central bank and money market funds
—
S.124 + S.125 + S.126 + S.127 + S.128 + S.129 other financial corporations
—
S.1311 central government
—
S.1312 state government
—
S.1313 local government
—
S.1314 social security funds
—
S.14 + S.15 households and NPISHs
—
S.11 + S.14 + S.15 non-financial corporations, households and NPISHs
—
S.2 rest of the world
—
S.1 + S.2 total.
Maturity breakdown (original and remaining maturity):
—
Total
—
< 1 (incl.) year
—
1-5 (incl.) years
—
5-10 (incl.) years
—
10-30 (excl.) years
—
> 30 (incl.) years
—
> 1 year.
Currency denomination breakdown:
—
national currency
—
all foreign currencies
—
euro
—
US dollar
—
Japanese yen
—
Swiss franc
—
British pound sterling
—
other foreign currencies.
Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.
General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009. General government transactions in Maastricht debt liabilities shall be reported at market value.
Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.
Code
Liabilities of general government and subsectors by original maturity and counterpart sector
Notes
GD
Total = gross debt
compulsory for total original maturity:
—
S.1311 vis-à-vis S.1312, S.1313, S.1314;
—
S.1312 vis-à-vis S.1311, S.1313, S.1314;
—
S.1313 vis-à-vis S.1311, S.1312, S.1314;
—
S.1314 vis-à-vis S.1311, S.1312, S.1313;
—
S.13 vis-à-vis S.1, S.2, S.121, S.122 + S.123, S.12P, S.11 + S.14 + S.15,
compulsory for:
—
S.13 vis-à-vis S.1 + S.2 for maturities <1 (incl.) year and > 1 year, total.
AF.2
Currency and deposits
AF.21
Currency
AF.22
Transferrable deposits
AF.29
Other deposits
AF.3
Debt securities
AF.4
Loans
compulsory for total original maturity:
—
S.13 vis-à-vis S.121.
Liabilities of general government at variable interest
GD
Total = gross debt, of which: at variable interest
compulsory for:
S.13 for maturity >1 year,
no additional voluntary transmission foreseen
Liabilities of central and general government by remaining maturity
GD
Total = gross debt
compulsory for:
S.13 for maturities <1 (incl.) year and 1-5 years (incl.)
GD
Total = gross debt, of which: at variable interest
compulsory for:
S.13 for maturities 1-5 years (incl.) and >1 year
Memo: average remaining maturity of debt
compulsory for S.13,
in years and months
Liabilities of central and general government by currency of denomination
GD
Total = gross debt
after swaps;
compulsory for:
S.13 for debt denominated in
—
national currency,
—
euro,
—
foreign currency;
(voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency.
Contingent liabilities of central and general government
Guarantees
indicative counterpart sector breakdown:
S.1 + S.2, S.11, S.12, S.14 + S.15, S.2
Memo items
Apparent cost of debt
for S.13 and S.1311, percentage
AF.32
Long-term debt securities, of which: zero-coupon bonds
compulsory for S.13,
no additional voluntary transmission foreseen
General government transactions in Maastricht debt liabilities at market value
F.2 + F.3 + F.4
Deposits + debt securities + loans
compulsory for S.13 for debt denominated in
—
national currency,
—
euro,
—
foreign currency;
compulsory for S.13 for maturity >1 year;
no additional voluntary transmission foreseen
F.4
Loans
compulsory for S.13 vis-à-vis S.121,
no additional voluntary transmission foreseen
Table 29
Accrued-to-date pension entitlements in social insurance ( 20 ) – three-yearly
Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.
The transmission of data that have not been revised is voluntary.
Relations
Code
Row No
Recording
Core national accounts
Not in the core national accounts
Total pension schemes
Counter-parts: Pension entitlements of non-resident households ( 24 )
Pension manager
Non-general government
General government
Defined contribution schemes
Defined benefit schemes and other ( 21 ) non-defined contribution schemes
Total
Defined contribution schemes
Defined benefit schemes for general government employees ( 22 )
Classified in financial corporations
Classified in general government ( 23 )
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
Employers’ actual social contributions
XD6121
2.2
Employers’ imputed social contributions
XD6131
2.3
Households’ actual social contributions
XD6141
2.4
Households’ social contribution supplements ( 25 )
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 ( 26 )
XK5
9
Changes in entitlements due to other changes in volume ( 26 )
Closing balance sheet
1 + Σ 5 to 9
XAF63LE
10
Pension entitlements
XP1
11
Output
Legend:
Not applicable
Data which is not in the core accounts
’.
( 1 ) For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases.
( 2 ) (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months.
( 3 ) (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.
( 4 ) Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community ( OJ L 145, 10.6.2009, p. 1 ).
( 1 ) Only for ‘transactions in financial instruments’ but not meaningful for ‘changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.
( 2 ) Counterpart sector information not relevant for this item.
( 5 ) Consolidated between subsectors of general government (S.13).
( 6 ) The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’).
( 7 ) Consolidated between subsectors of general government (S.13)
( 8 ) The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’).
( 9 ) A*6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A*10: – (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).
( 10 ) 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.
( 11 ) Imports are to be broken down into:
a)
S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21 – S.2I Member States not in the euro area 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 EU, taking into account that:
—
they are to represent the actual composition at the end of each reference period (‘evolving composition’);
—
Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.
( *1 ) The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is compulsory at current prices and voluntary at 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)).
( 12 ) 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.
( 13 ) Only at current prices.
( 14 ) Exports are to be broken down into:
j)
S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area 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 EU, taking into account that:
—
they are to represent the actual composition at the end of each reference period (‘evolving composition’);
—
Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.
( 15 ) On a voluntary basis.
( *2 ) Transmission of the two additional tables mentioned below is compulsory at 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)).
( *3 ) Industry by industry provided that industry by industry is a good approximation of product by product.
( *4 ) Only for the subtable for domestic output.
( 16 ) 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.
( 17 ) On a voluntary basis.
( 18 ) Imports and exports are to be broken down into:
j)
S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area 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 EU, taking into account that:
—
they are to represent the actual composition at the end of each reference period (‘evolving composition’);
—
Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.
( 19 ) Data are to be provided at current prices.
( 20 ) The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to 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.
( 21 ) Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.
( 22 ) Schemes organised by general government for its current and former employees.
( 23 ) These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts.
( 24 ) Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.
( 25 ) 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.
( 26 ) 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.
