Article 3
1. GNI and GDP estimates are ‘exhaustive’ when they cover: (a) production, primary income and expenditure that are directly observed in statistical surveys or administrative files; and (b) production, primary income and expenditure that are not directly observed and relate to one or more of the following phenomena: (i) absence of economically active units from statistical files; (ii) evasion of the payment of taxes and/or social security premiums; (iii) exemption from the obligation to submit information to the tax and social security authorities; (iv) statistical deficiencies in the data. 2. The absence of economically active units from statistical files referred to in paragraph (1)(b)(i) entails the non-recording in statistical files of economically active units registered with the fiscal or social security authorities, and of economically active units that deliberately failed to register in order to avoid tax and social security obligations or because they are involved in illegal activities. 3. The evasion of the payment of taxes and/or social security premiums referred to in paragraph (1)(b)(ii) entails the submission of figures to tax or social security authorities that contain omissions or are falsified. 4. The exemption from the obligation to submit information to the tax and social security authorities, referred to in paragraph (1)(b)(iii), is related to one or more of the following: (a) the existence of minimum thresholds for the compulsory registration of certain activities or transactions; (b) the exemption of specific groups of persons or enterprises; (c) the submission of partial returns that do not breach the regulations governing tax and social security systems. 5. The statistical deficiencies in the data affecting the exhaustiveness, referred to in paragraph (1)(b)(iv), relate to one or more of the following shortcomings: (a) data that are incomplete, not collected or not directly collectable; (b) data that are incorrectly handled, processed or compiled by statisticians. 6. Exhaustiveness is the state of the GDP (and consequently GNI) estimate being exhaustive. 7. Non-exhaustiveness is the state of the GDP (and consequently GNI) estimate not being exhaustive because of the failure to make appropriate exhaustiveness adjustments.