Regulation (EU) No 549/2013 ANNEX B

ANNEX BSupplementary provisions

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