Regulation (EU) 2023/734 ANNEX II

ANNEX IISupplementary provisions

ANNEX II ‘ANNEX B TRANSMISSION PROGRAMME FOR DATA AND METADATA I.   General requirements Data 1. Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that are to be transmitted, the reference periods required as well as the deadlines for transmission. Overview of the data tables  ( 1 ) Table No Subject of the tables Deadline t + months (days where specified) after the reference period Period covered 1F Flash estimates of GDP and employment — quarterly voluntary transmissions Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days The latest reported quarter 1Q National accounts main aggregates — quarterly 2/(3)  ( 2 ) 1995Q1 onwards 1A National accounts main aggregates — annual 2/(3)  ( 2 ) /9 1995 onwards 2 Main aggregates of general government and its subsectors — annual 3/9 1995 onwards 3 Main aggregates by economic activity — annual 9/21 1995 onwards 5 Household final consumption expenditure by purpose — annual 9 1995 onwards 6 Financial accounts by sector (transactions) — annual 4/9 1995 onwards 7 Balance sheets for financial assets and liabilities by sector — annual 4/9 1995 onwards 8 Non-financial accounts by sector — annual 9 1995 onwards 801 Non-financial accounts by sector — quarterly – non-adjusted 85 days/(3)  ( 3 ) 1999Q1 onwards 801SA Non-financial accounts by sector — quarterly – seasonally and calendar adjusted data 85 days + 3 working days 1999Q1 onwards 9 Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification — annual 9 1995 onwards 10 Main aggregates by region, NUTS levels 2 and 3 — annual 12/24 2000 onwards 11 General government expenditure by function (COFOG) — annual 11 1995 onwards 13 Household accounts by region, NUTS level 2 — annual 24 2000 onwards 15 Supply table at basic prices, including transformation into purchasers’ prices — annual 36 2010 onwards 16 Use table at purchasers’ prices — annual 36 2010 onwards 17 Symmetric input-output table at basic prices — five-yearly 36 2010 onwards 20 Fixed assets by economic activity and by asset (stocks) — annual 24 2000 onwards 22 Gross fixed capital formation by economic activity and by asset (transactions) — annual 9/24 1995 onwards 25 Non-financial accounts of general government — quarterly 3 2002Q1 onwards 26 Balance sheets for non-financial assets — annual 24 1995 onwards 27 Financial accounts and balance sheets of general government — quarterly 85 days/3 1999Q1 onwards 28 General government gross debt (Maastricht debt) — quarterly 3 2000Q1 onwards 28A General government gross debt (Maastricht debt) structure — annual 100 days/283 days Previous 4 reference years 29 Accrued-to-date pension entitlements in social insurance — three-yearly 24 2012 onwards t = reference period (year or quarter). 2. Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With the exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata. 3. Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs. 4. Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation. 5. Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be transmitted with a flag indicating the temporary embargo on publication as well as the embargo date and time for publication. 6. The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible. Reference periods 7. Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline, including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break. 8. If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis. Metadata 9. Metadata shall consist of structural information as referred to in paragraph 10 and of specific information concerning the data transmitted in accordance with paragraph 11. Member States shall transmit the metadata to the Commission (Eurostat) to allow the Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission – within the context of the transmission programme – shall avoid the duplication of requests of the same information collected in other processes and tables. Where the metadata include confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated. 10. Metadata on structural information to be transmitted by the Member States to the Commission (Eurostat) shall include information on the production process, as well as sources and methods used, if not available from other sources, and, where applicable, major methodological or other changes that affect the data transmitted, allowing the Commission (Eurostat) to assess the changes and inform users of such changes. Such metadata on structural information shall, where the concepts and definitions specified in Annex A are not implemented, provide short explanations of the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A are not implemented or not applicable. After their initial transmission, metadata on structural information shall be transmitted each time that a significant change in the production process has been implemented. 11. Metadata on specific information concerning the data transmitted by the Member States shall inform the Commission (Eurostat) about major events such as major data revisions, data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal adjustment, as well as unusual zero and negative values. For data transmitted on an annual basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted together with the data. For quarterly data, metadata shall be transmitted together with the data. This information shall be sent only when such events are reflected in the transmitted data, and it shall provide short explanations of the reasons why the event is observed in the transmitted data and which variables and reference periods are affected. Member States shall provide specific information on revisions which do not derive from routine operations. Transmission deadlines 12. The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table. 13. Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority and no later than the day they are published. 14. If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected. 15. If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this Regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables. Consistency 16. The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables are to be numerically consistent when they have the same deadline or when they are to be retransmitted at the same deadline as other tables. 17. The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline. Tables 1Q and 1A Quarterly (Q) and annual (A) national accounts main aggregates. Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference period. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months. Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o). Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary. For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and 3 decimals for data expressed in thousand persons. Code List of variables Q data t+2/(3) months A data t+2/(3)/9 months Breakdown Unit B.1*g Gross domestic product at market prices x x   CUP, PYP, CLV Main output aggregates B.1g Gross value added at basic prices x x A*10 CUP, PYP, CLV D.21 – D.31 Taxes less subsidies on products x x   CUP, PYP, CLV D.21 Taxes on products o t+9   CUP, PYP, CLV D.31 Subsidies on products o t+9   CUP, PYP, CLV Main expenditure aggregates B.1*g Gross domestic product at market prices x x   CUP, PYP, CLV P.3_S.1 Total final consumption expenditure x x   CUP, PYP, CLV P.3_S.14 Household final consumption expenditure (domestic concept) x x   CUP, PYP, CLV Of which Breakdowns by durability (DUR)           — Durable goods x x DUR CUP, PYP, CLV   — Other goods and services x x DUR CUP, PYP, CLV   - - Semi-durable goods x x DUR CUP, PYP, CLV   - - Non-durable goods x x DUR CUP, PYP, CLV   - - Services x x DUR CUP, PYP, CLV P.3_S.1M Final consumption expenditure of households and NPISHs (national concept) x x   CUP, PYP, CLV P.3_S.14 Household final consumption expenditure (national concept) x x   CUP, PYP, CLV P.3_S.15 Final consumption expenditure of NPISHs x x   CUP, PYP, CLV P.3_S.13 General government final consumption expenditure x x   CUP, PYP, CLV P.31_S.13 General government individual consumption expenditure x x   CUP, PYP, CLV P.32_S.13 General government collective consumption expenditure x x   CUP, PYP, CLV P.41 Actual individual consumption x x   CUP, PYP, CLV P.5 Gross capital formation x x   CUP, PYP, CLV P.51g Gross fixed capital formation x x   CUP, PYP, CLV Of which Breakdowns by asset type (AN_F6)         AN.111 Dwellings x x AN_F6 CUP, PYP, CLV AN.112 Other buildings and structures x x AN_F6 CUP, PYP, CLV AN.113 + AN.114 Machinery and equipment + weapon systems x x AN_F6 CUP, PYP, CLV AN.1131 Transport equipment x x AN_F6 CUP, PYP, CLV AN.1132 ICT equipment o t+9 AN_F6 CUP, PYP, CLV AN.1139 + AN.114 Other machinery and equipment + weapon systems o o AN_F6 CUP, PYP, CLV AN.115 Cultivated biological resources x x AN_F6 CUP, PYP, CLV AN.117 Intellectual property products x x AN_F6 CUP, PYP, CLV P.52 Changes in inventories x x   CUP, PYP P.53 Acquisitions less disposals of valuables x x   CUP, PYP P.6 Exports of goods (fob) and services x x GEO CUP, PYP, CLV P.61 Exports of goods o o GEO CUP, PYP, CLV P.62 Exports of services o o GEO CUP, PYP, CLV P.7 Imports of goods (fob) and services x x GEO CUP, PYP, CLV P.71 Imports of goods o o GEO CUP, PYP, CLV P.72 Imports of services o o GEO CUP, PYP, CLV B.11 External balance of goods and services x x   CUP, PYP B.111 External balance of goods o o   CUP, PYP B.112 External balance of services o o   CUP, PYP Main income aggregates B.2g + B.3g Gross operating surplus and gross mixed income x x   CUP D.2 – D.3 Taxes on production and imports less subsidies x x   CUP D.2 Taxes on production and imports x x   CUP D.3 Subsidies x x   CUP D.1 Compensation of employees working in resident production (domestic concept) x x A*10 CUP D.11 Wages and salaries x x A*10 CUP D.12 Employers’ social contributions x x A*10 CUP Population and employment Compulsory units (x): persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units. Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units. POP Total population (thousands of persons) x x   PS EMP_NC Employment of residents (national concept) x x   PS EEM_NC Resident employees (national concept) x x   PS ESE_NC Self-employed residents (national concept) x x   PS EMP Employment in resident production units (domestic concept) x x A*10 PS, HW o o A*10 JB, FTE EEM Employees in resident production units (domestic concept) x x A*10 PS, HW o o A*10 JB, FTE ESE Self-employed in resident production units (domestic concept) x x A*10 PS, HW o o A*10 JB, FTE Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’) GEO Compulsory for total exports and imports; Voluntary for goods and services Unit with compulsory start year/quarter Code Breakdowns by counterpart area CUP PYP CLV S.21 Member States, including institutions and bodies of the European Union 2008/Q1 2012/Q1 2012/Q1 S.2I Euro area (Member States and institutions of the euro area) 2008/Q1 2012/Q1 2012/Q1 S.21 – S.2I Intra-EU extra euro area (Member States and institutions not belonging to the euro area) 2008/Q1 2012/Q1 2012/Q1 S.212 Institutions and bodies of the European Union o o o S.22 Extra-EU 2008/Q1 2012/Q1 2012/Q1 Table 1F Flash estimates of GDP and employment — quarterly voluntary transmissions Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of estimates of the corresponding European aggregates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day before the agreed publication date indicating clearly whether the estimates can be published (preferred option). Code Flash estimates Periodicity Based on B.1*g Gross domestic product at market prices Q Volume EMP Total employment in resident production units Q Persons Table 2 Main aggregates of general government and its subsectors — annual Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after the reference period. Sector and subsectors: General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below): — S.13 general government — S.1311 central government — S.1312 state government — S.1313 local government — S.1314 social security funds. Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards. Some items related to transactions with institutions and bodies of the European Union shall be transmitted on a compulsory basis as specified below for: — S.212 institutions and bodies of the European Union — S.1 total economy. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States shall specify these payments in the sender footnotes. Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009  ( 4 ) . Code Transaction Notes P.1 Output   P.11 + P.12 Market output and output for own final use   P.11 Market output voluntary P.12 Output for own final use voluntary P.12_GFSM_D.1 Output for own final use, cost attributable to compensation of employees (GFSM purpose) voluntary; for the purpose of reporting according to the methodology set out in the International Monetary Fund’s Government Finance Statistics Manual (GFSM) P.12_GFSM_P.2 Output for own final use, cost attributable to intermediate consumption (GFSM purpose) voluntary; see P.12_GFSM_D.1 P.12_GFSM_P.51c Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose) voluntary; see P.12_GFSM_D.1 P.13 Non-market output   P.131 Payments for non-market output     Memo: own resource collection costs compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors P.132 Non-market output, other   P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output   P.2 Intermediate consumption   B.1g Value added, gross   P.51c Consumption of fixed capital   B.1n Value added, net   D.1 Compensation of employees, expenditure   D.11 Wages and salaries, expenditure voluntary D.12 Employers’ social contributions, expenditure voluntary D.29p Other taxes on production, expenditure   D.39r Other subsidies on production, revenue to be reported with a positive sign D.3r_S.212 Subsidies, revenue from the institutions and bodies of the European Union compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors B.2n Operating surplus, net   D.2r Taxes on production and imports, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards) D.21r Taxes on products, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards) D.211r Value added type taxes (VAT), revenue   D.29r Other taxes on production, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards) D.4r Property income, revenue   D.41r Interest, revenue   D.41Gr Total interest before FISIM allocation, revenue voluntary D.42r + D.43r + D.44r + D.45r Other property income, revenue   D.42r Distributed income of corporations, revenue voluntary D.43r Reinvested earnings on FDI, revenue voluntary D.44r Other investment income, revenue voluntary D.45r Rent, revenue voluntary D.3p Subsidies, expenditure to be reported with a positive sign D.31p Subsidies on products, expenditure to be reported with a positive sign D.39p Other subsidies on production, expenditure to be reported with a positive sign D.4p Property income, expenditure   D.4p_S.1311 of which, to subsector central government (S.1311)   D.4p_S.1312 of which, to subsector state government (S.1312)   D.4p_S.1313 of which, to subsector local government (S.1313)   D.4p_S.1314 of which, to subsector social security funds (S.1314)   D.41p Interest, expenditure   D.41Gp Total interest before FISIM allocation, expenditure voluntary D.42p + D.43p + D.44p + D.45p Other property income, expenditure   D.42p Distributed income of corporations, expenditure voluntary D.43p Reinvested earnings on FDI, expenditure voluntary D.44p Other investment income, expenditure voluntary D.45p Rent, expenditure voluntary B.5n Balance of primary incomes, net   D.5r Current taxes on income, wealth etc., revenue   D.51r Taxes on income, revenue voluntary D.51a + D.51c1 Taxes on individual or household income including holding gains, revenue voluntary D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains, revenue voluntary D.59r Other current taxes, revenue voluntary D.61r Net social contributions, revenue   D.611r Employers’ actual social contributions, revenue   D.613r Households’ actual social contributions, revenue   D.7r Other current transfers, revenue   D.7r_S.212 Other current transfers, revenue, from the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13 D.71r Net non-life insurance premiums, revenue voluntary D.72r Non-life insurance claims, revenue voluntary D.73r Current transfers within general government, revenue voluntary D.74r Current international cooperation, revenue voluntary D.74r_S.212 Current international cooperation, revenue, from the institutions and bodies of the European Union compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13 D.75r Miscellaneous current transfers, revenue voluntary D.76r VAT- and GNI-based EU own resources, revenue when used, compulsory at S.13 level from reference year 2004 onwards D.5p Current taxes on income, wealth etc., expenditure   D.62p Social benefits other than social transfers in kind, expenditure   D.621p Social security benefits in cash, expenditure voluntary D.622p Other social insurance benefits, expenditure voluntary D.623p Social assistance benefits in cash, expenditure voluntary D.62p COFOG 10.2 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2 voluntary D.62p COFOG 10.3 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3 voluntary D.62p COFOG 10.5 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5 voluntary D.632p Social transfers in kind — purchased market production, expenditure   D.62p + D.632p Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure   D.7p Other current transfers, expenditure   D.7p_S.1311 of which, to subsector central government (S.1311)   D.7p_S.1312 of which, to subsector state government (S.1312)   D.7p_S.1313 of which, to subsector local government (S.1313)   D.7p_S.1314 of which, to subsector social security funds (S.1314)   D.71p Net non-life insurance premiums, expenditure voluntary D.72p Non-life insurance claims, expenditure voluntary D.73p Current transfers within general government, expenditure voluntary D.74p Current international cooperation, expenditure voluntary D.74p_S.212 Current international cooperation, expenditure, to the institutions and bodies of the European Union compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13 D.75p Miscellaneous current transfers, expenditure voluntary D.76p VAT- and GNI-based EU own resources, expenditure compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13 B.6n Disposable income, net   P.3 Final consumption expenditure   P.31 Individual consumption expenditure   P.32 Collective consumption expenditure   D.8 Adjustment for the change in pension entitlements   B.8g Saving, gross   B.8n Saving, net   D.9r Capital transfers, revenue   D.9r_S.2 Capital transfers, revenue, from the rest of the world voluntary D.9r_S.212 Capital transfers, revenue, from the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13 D.91r Capital taxes, revenue   D.92r + D.99r Investment grants and other capital transfers, revenue   D.92r Investment grants, revenue voluntary D.99r Other capital transfers, revenue voluntary D.9p Capital transfers, expenditure   D.9p_S.1311 of which, to subsector central government (S.1311)   D.9p_S.1312 of which, to subsector state government (S.1312)   D.9p_S.1313 of which, to subsector local government (S.1313)   D.9p_S.1314 of which, to subsector social security funds (S.1314)   D.9p_S.2 Capital transfers, expenditure, to the rest of the world voluntary D.9p_S.212 Capital transfers, expenditure, to the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13 D.92p Investment grants, expenditure   D.99p Other capital transfers, expenditure voluntary P.5 Gross capital formation   P.51g Gross fixed capital formation   P.52 + P.53 Changes in inventories and acquisitions less disposals of valuables   NP Acquisitions less disposals of non-financial non-produced assets   P.5 + NP Gross capital formation and acquisitions less disposals of non-financial non-produced assets   B.9 Net lending (+) / net borrowing (-)   TE Total expenditure   TR Total revenue   D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign. PTC Total payable tax credits To be transmitted on a voluntary basis for subsectors and for reference years up to 2011. The whole amount of a payable tax credit is to be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC). TC Payable tax credits that exceed the taxpayer’s liability See PTC. The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer’s liability and that are paid out to the taxpayer. EMP (PS) Employment in persons voluntary, in thousands AN.1 Produced non-financial assets voluntary AN.11 Fixed assets voluntary AN.12 + AN.13 Inventories and valuables voluntary AN.2 Non-produced non-financial assets voluntary AN.21 Natural resources voluntary AN.22 Contracts, leases and licences voluntary Table 3 Detailed breakdowns of main aggregates and employment by industry — annual Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory (x); A*88 breakdowns are optional (o). Main output and income aggregates: Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 - ‘Real estate activities’) compulsory only for P.1, P.2, B.1g. Code List of variables t+9 months t+21 months CUP 1995 PYP 1996 CLV 1995 P.1 Output at basic prices by industry A*21 A*64 x o o P.2 Intermediate consumption at purchaser’s prices by industry A*21 A*64 x o o B.1g Gross value added at basic prices by industry A*21 A*64 x x x P.51c Consumption of fixed capital by industry A*21 A*64 x x x B.2n + B.3n Net operating surplus and net mixed income A*21 A*64 x     D.29 – D.39 Other taxes on production less other subsidies on production A*21 A*64 x     D.1 Compensation of employees by industry A*21 A*64 x     D.11 Wages and salaries A*21 A*64 x     Employment in resident production (domestic concept DC): Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o). Code List of variables t+9 months A*21 PS/HW 1995 t+21 months A*64 PS 1995 t+21 months A*38 HW 1995 JB FTE EMP Total employment (DC) x x x o o EEM Employees (DC) x x x o o ESE Self-employed (DC) x x x o o Table 5 Household final consumption expenditure by purpose – annual Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP). Code List of variables Concept Unit P.31_S.14 Final consumption expenditure of resident and non-resident households on the economic territory Domestic – DC CUP, PYP, CLV Of which Coicop breakdowns Domestic – DC CUP, PYP, CLV P.33 Final consumption expenditure of resident households in the rest of the world   CUP, PYP, CLV P.34 Final consumption expenditure of non-resident households on the economic territory   CUP, PYP, CLV P.31_S.14 Final consumption expenditure of resident households on the economic territory and abroad National – NC CUP, PYP, CLV Table 6 Financial accounts by sector – annual Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards. The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds. The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union. EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).   Table 6 Consolidated Non-consolidated   Transactions mandatory mandatory Other changes in volume voluntary mandatory Revaluation accounts voluntary mandatory Counterpart information*   voluntary   * Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:   S.11 Non-financial corporations   S.12 Financial corporations   S.13 General government   S.14 + S.15 Households and non-profit institutions serving households   S.2 Rest of the world (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) ESA code (financial instrument) Transactions/other changes in volume/revaluation of financial instruments S.1 S.11 S.12 S.121 + S.122 + S.123 S.121 S.122 + S.123 S.124 S.125 + S.126 + S.127 S.128 + S.129 S.13 S.1311 S.1312 S.1313 S.1314 S.14 + S.15 S.14 S.15 S.2   Assets                                     F.A Total financial assets x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.1 Monetary gold and special drawing rights (SDRs) x ra_ocv   x ra_ocv x t+4 x         x ra_ocv x x x x       x ra_ocv F.11 Monetary gold x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 F.12 SDRs x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 F.2 Currency and deposits x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.21 Currency x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.22 Transferable deposits x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.221 Interbank positions o o o o o o o o o o o o o o o o o o F.229 Other transferable deposits o o o o o o o o o o o o o o o o o o F.29 Other deposits x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.3 Debt securities x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.31 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.32 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.4 Loans x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.41 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.42 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.5 Equity and investment fund shares or units x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.51 Equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.511 Listed shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.512 Unlisted shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.519 Other equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.52 Investment fund shares or units x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.521 Money market fund shares or units (MMFs) o o o o o o o o o o o o o o o o o o F.522 Non-MMF investment fund shares or units o o o o o o o o o o o o o o o o o o F.6 Insurance, pension and standardised guarantee schemes x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x x 2012 x 2012 x F.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x x x 2012   x F.63 + F.64 + F.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x 2012 x 2012 x F.63 Pension entitlements o   o o o o o o o           o o   o F.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o o o o o F.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o o F.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x x x x F.7 Financial derivatives and employee stock options x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.71 Financial derivatives o o o o o o o o o o o o o o o o o o F.711 Options o o o o o o o o o o o o o o o o o o F.712 Forwards o o o o o o o o o o o o o o o o o o F.72 Employee stock options o                           o o   o F.8 Other accounts receivable x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.81 Trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.89 Other accounts receivable, excluding trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4   Liabilities                                     F.L Total financial liabilities x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.1 Monetary gold and special drawing rights (SDRs) x ra_ocv   x ra_ocv x t+4 x         x ra_ocv x x x x       x ra_ocv F.11 Monetary gold x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 F.12 SDRs x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 F.2 Currency and deposits x ra_ocv x ra_ocv x ra_ocv x t+4 x x   x t+4   x ra_ocv x x x x       x ra_ocv F.21 Currency x t+4   x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 F.22 Transferable deposits x t+4 x t+4 x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 F.221 Interbank positions o o o o o o   o   o o o o o       o F.229 Other transferable deposits o o o o o o   o   o o o o o       o F.29 Other deposits x t+4 x t+4 x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 F.3 Debt securities x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.31 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.32 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.4 Loans x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.41 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.42 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.5 Equity and investment fund shares or units x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.51 Equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.511 Listed shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.512 Unlisted shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.519 Other equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.52 Investment fund shares or units x t+4   x t+4 x t+4 x x x     x t+4 x x x x       x t+4 F.521 Money market fund shares or units (MMFs) o   o o   o       o o o o o       o F.522 Non-MMF investment fund shares or units o   o o     o     o o o o o       o F.6 Insurance, pension and standardised guarantee schemes x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.61 Non-life insurance technical reserves x x x x x x x x x x x x x x       x F.62 Life insurance and annuity entitlements x   x x x x x x x x x x x x       x F.63 + F.64 + F.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x 2012 x 2012 x F.63 Pension entitlements o o o o o o o o o o o o o o o o o o F.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o       o F.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o   o o F.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x       x F.7 Financial derivatives and employee stock options x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.71 Financial derivatives o o o o o o o o o o o o o o o o o o F.711 Options o o o o o o o o o o o o o o o o o o F.712 Forwards o o o o o o o o o o o o o o o o o o F.72 Employee stock options o o o o o o o o o o o o o o o   o o F.8 Other accounts payable x ra_ocv x ra_ocv x ra_ocv x t+4 x x x x t+4 x t+4 x ra_ocv x x x x x ra_ocv x nc x nc x ra_ocv F.81 Trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 F.89 Other accounts payable excluding trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 (B.9F) Net financial transactions  ( 1 ) x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 Legend: x mandatory at t+9 months o voluntary x t+4 mandatory at t+4 months x ra_ocv mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months x nc mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months x 2012 voluntary for reference years before 2012; mandatory for reference years from 2012 onwards   non-relevant cells Table 7 Balance sheets for financial assets and liabilities – annual Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards. The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end non MMFs - Total; S.124A1 Open-end non MMFs - Real estate funds; S.124A2 Open-end non MMFs - Equity funds; S.124A3 Open-end non MMFs - Bond funds; S.124A4 Open-end non MMFs - Mixed or balanced funds; S.124A5 Open-end non MMFs - Hedge funds; S.124A9 Open-end non MMFs - Other funds; S.124B Closed-end non MMFs - Total; S.124B1 Closed-end non MMFs - Real estate funds; S.124B2 Closed-end non MMFs - Equity funds; S.124B3 Closed-end non MMFs - Bond funds; S.124B4 Closed-end non MMFs - Mixed or balanced funds; S.124B5 Closed-end non MMFs - Hedge funds; S.124B9 Closed-end non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups’ captive financial entities - Total; S.1272A of which: Foreign owned SPE-type captives; S.1273 Other captive finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A Defined benefit funds; S.129B Defined contribution funds. The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union. EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).   Table 7 Consolidated Non-consolidated   Stocks mandatory mandatory Counterpart information*   voluntary   * Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:   S.11 Non-financial corporations   S.12 Financial corporations   S.13 General government   S.14 + S.15 Households and non-profit institutions serving households   S.2 Rest of the world (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) ESA code (financial instrument) Transactions/other changes in volume/revaluation of financial instruments S.1 S.11 S.12 S.121 + S.122 + S.123 S.121 S.122 + S.123 S.124 S.125 + S.126 + S.127 S.128 + S.129 S.13 S.1311 S.1312 S.1313 S.1314 S.14 + S.15 S.14 S.15 S.2   Assets                                     AF.A Total financial assets x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.1 Monetary gold and special drawing rights (SDRs) x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.11 Monetary gold x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.12 SDRs x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.2 Currency and deposits x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.2 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.21 Currency x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.22 Transferable deposits x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.221 Interbank positions o o o o o o o o o o o o o o o o o o AF.229 Other transferable deposits o o o o o o o o o o o o o o o o o o AF.29 Other deposits x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.3 Debt securities x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.3 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.31 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.32 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.32 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o AF.32 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o AF.4 Loans x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.4 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.4M2 Of which: Non-performing loans o o o o o o o o o o o o o o o o o o AF.41 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.4D Of which: Repurchase agreements, securities lending and margin lending o o o o o o o o o o o o o o o o o o AF.42 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.42 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o AF.42 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o AF.5 Equity and investment fund shares or units x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.5 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.51 Equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.511 Listed shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.512 Unlisted shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.519 Other equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.52 Investment fund shares or units x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.521 Money market fund shares or units (MMFs) o o o o o o o o o o o o o o o o o o AF.522 Non-MMF investment fund shares or units o o o o o o o o o o o o o o o o o o AF.6 Insurance, pension and standardised guarantee schemes x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.6 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x x 2012 x 2012 x AF.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x x x 2012   x AF.63 + AF.64 + AF.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x 2012 x 2012 x AF.63 Pension entitlements o   o o o o o o o           o o   o AF.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o o o o o AF.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o o AF.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x x 2012 x 2012 x AF.7 Financial derivatives and employee stock options x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.7 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.71 Financial derivatives o o o o o o o o o o o o o o o o o o AF.711 Options o o o o o o o o o o o o o o o o o o AF.712 Forwards o o o o o o o o o o o o o o o o o o AF.72 Employee stock options o                           o o   o AF.8 Other accounts receivable x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.8 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.81 Trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.89 Other accounts receivable, excluding trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4   Liabilities                                     AF.L Total financial liabilities x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.1 Monetary gold and special drawing rights (SDRs) x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.11 Monetary gold x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.12 SDRs x t+4   x t+4 x t+4 x         x t+4 x x x x       x t+4 AF.2 Currency and deposits x t+4 x t+4 x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 AF.2 Of which: Domestic currency o o o o o o   o   o o o o o       o AF.21 Currency x t+4   x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 AF.22 Transferable deposits x t+4 x t+4 x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 AF.221 Interbank positions o o o o o o   o   o o o o o       o AF.229 Other transferable deposits o o o o o o   o   o o o o o       o AF.29 Other deposits x t+4 x t+4 x t+4 x t+4 x x   x t+4   x t+4 x x x x       x t+4 AF.3 Debt securities x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.3 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.31 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.31 Of which: Nominal value o o o o o o o o o o o o o o o o o o AF.32 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.32 Of which: Nominal value o o o o o o o o o o o o o o o o o o AF.32 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o AF.32 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o AF.4 Loans x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.4 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.4M2 Of which: Non-performing loans o o o o o o o o o o o o o o o o o o AF.41 Short-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.4D Of which: Repurchase agreements, securities lending and margin lending o o o o o o o o o o o o o o o o o o AF.42 Long-term x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.42 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o AF.42 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o AF.5 Equity and investment fund shares or units x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.5 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.51 Equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.511 Listed shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.512 Unlisted shares x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.519 Other equity x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.52 Investment fund shares or units x t+4   x t+4 x t+4 x x x     x t+4 x x x x       x t+4 AF.521 Money market fund shares or units (MMFs) o   o o   o       o o o o o       o AF.522 Non-MMF investment fund shares or units o   o o     o     o o o o o       o AF.6 Insurance, pension and standardised guarantee schemes x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.6 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.61 Non-life insurance technical reserves x x x x x x x x x x x x x x       x AF.62 Life insurance and annuity entitlements x   x x x x x x x x x x x x       x AF.63 + AF.64 + AF.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x 2012 x 2012 x AF.63 Pension entitlements o o o o o o o o o o o o o o o o o o AF.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o       o AF.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o   o o AF.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x       x AF.7 Financial derivatives and employee stock options x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.7 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.71 Financial derivatives o o o o o o o o o o o o o o o o o o AF.711 Options o o o o o o o o o o o o o o o o o o AF.712 Forwards o o o o o o o o o o o o o o o o o o AF.72 Employee stock options o o o o o o o o o o o o o o o   o o AF.8 Other accounts payable x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.8 Of which: Domestic currency o o o o o o o o o o o o o o o o o o AF.81 Trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 AF.89 Other accounts payable excluding trade credits and advances x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 (BF.90) Net financial worth  ( 2 ) x t+4 x t+4 x t+4 x t+4 x x x x t+4 x t+4 x t+4 x x x x x t+4 x nc x nc x t+4 Legend: x mandatory at t+9 months o voluntary x t+4 mandatory at t+4 months x nc mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months x 2012 voluntary for reference years before 2012; mandatory for reference years from 2012 onwards   non-relevant cells Table 8 Non-financial accounts by sector – annual Data shall be reported from 1995 onwards at t+9 months after the reference period. Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012 onwards. The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds. Code Transactions and balancing items Sectors I Production account/External account of goods and services Resources   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.1 Output x x x x x x 2012 x 2012     (P.11 + P.12 + P.131) Market output, output for own final use and payments for non-market output       x           P.11 Market output x x x x x x 2012 x 2012     P.12 Output for own final use x x x x x x 2012 x 2012     P.13 Non-market output x     x x   x 2012     P.7 Imports of goods and services                 x P.71 Imports of goods                 x P.72 Imports of services                 x P.72F Imports of FISIM                 o (D.21 – D.31) Taxes less subsidies on products x             x   Uses   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.2 Intermediate consumption x x x x x x 2012 x 2012     P.6 Exports of goods and services                 x P.61 Exports of goods                 x P.62 Exports of services                 x P.62F Exports of FISIM                 o B.1g Value added, gross / gross domestic product x x x x x x 2012 x 2012 x   B.11 External balance of goods and services                 x P.51c Consumption of fixed capital x x x x x x 2012 x 2012     B.1n Value added, net / net domestic product x x x x x x 2012 x 2012 x   II.1.1 Generation of income account Resources   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.1g Value added, gross / gross domestic product x x x x x x 2012 x 2012 x   D.3 Subsidies x x x x x x 2012 x 2012 x   D.31 Subsidies on products x             x   D.39 Other subsidies on production x x x x x x 2012 x 2012     Uses   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.1 Compensation of employees x x x x x x 2012 x 2012     D.11 Wages and salaries x x x x x x 2012 x 2012     D.12 Employers’ social contributions x x x x x x 2012 x 2012     D.2 Taxes on production and imports x x x x x x 2012 x 2012 x   D.21 Taxes on products x             x   D.29 Other taxes on production x x x x x x 2012 x 2012     (B.2g + B.3g) Operating surplus, gross, plus mixed income, gross x x x x x x 2012 x 2012     B.2g Operating surplus, gross x       x x 2012       B.3g Mixed income, gross x       x x 2012       II.1.2 Allocation of primary income account Resources   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 (B.2g + B.3g) Operating surplus, gross, plus mixed income, gross x x x x x x 2012 x 2012     B.2g Operating surplus, gross x       x x 2012       B.3g Mixed income, gross x       x x 2012       D.1 Compensation of employees x       x x 2012     x D.11 Wages and salaries x       x x 2012     x D.12 Employers’ social contributions x       x x 2012     x D.2 Taxes on production and imports x     x         x D.21 Taxes on products x     x         x D.211 Value added type taxes (VAT) x     x         x D.212 Taxes and duties on imports excluding VAT x     x         x D.214 Taxes on products, except VAT and import taxes x     x         x D.29 Other taxes on production x     x         x D.4 Property income x x x x x x 2012 x 2012   x D.41 Interest  ( 5 ) x x x x x x 2012 x 2012   x D.42 Distributed income of corporations x x x x x x 2012 x 2012   x D.421 Dividends o o o o o o o   o D.422 Withdrawals from the income of quasi-corporations o o o o o o o   o D.43 Reinvested earnings on foreign direct investment (FDI) x x x x x x 2012 x 2012   x D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States)  ( 6 )   x 2012 x 2012             D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States)  ( 6 )   x 2012 x 2012             D.43S21 Reinvested earnings on intra-EU FDI  ( 6 )   x 2012 x 2012             D.43S22 Reinvested earnings on extra-EU FDI  ( 6 )   x 2012 x 2012             D.44 Other investment income x x x x x x 2012 x 2012   x D.441 Investment income attributable to insurance policy holders x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.442 Investment income payable on pension entitlements x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.443 Investment income attributable to collective investment fund shareholders x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.45 Rent x x x x x x 2012 x 2012   x B.4g Entrepreneurial income, gross o x x o o o o     D.41g Total interest before FISIM allocation  ( 5 ) x x x x x x 2012 x 2012   x Uses   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.1 Compensation of employees                 x D.11 Wages and salaries                 x D.12 Employers’ social contributions                 x D.3 Subsidies x     x         x D.31 Subsidies on products x     x         x D.39 Other subsidies on production x     x         x D.4 Property income x x x x x x 2012 x 2012   x D.41 Interest  ( 5 ) x x x x x x 2012 x 2012   x D.42 Distributed income of corporations x x x x         x D.421 Dividends o o o o         o D.422 Withdrawals from the income of quasi-corporations o o o           o D.43 Reinvested earnings on foreign direct investment (FDI) x x x   x x 2012 x 2012   x D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States)  ( 6 )   x 2012 x 2012             D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States)  ( 6 )   x 2012 x 2012             D.43S21 Reinvested earnings on intra-EU FDI  ( 6 )   x 2012 x 2012             D.43S22 Reinvested earnings on extra-EU FDI  ( 6 )   x 2012 x 2012             D.44 Other investment income x x x x x x 2012 x 2012   x D.441 Investment income attributable to insurance policy holders x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.442 Investment income payable on pension entitlements x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.443 Investment income attributable to collective investment fund shareholders x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.45 Rent x x x x x x 2012 x 2012   x B.5g Balance of primary incomes, gross / national income, gross x x x x x x 2012 x 2012     D.41g Total interest before FISIM allocation  ( 5 ) x x x x x x 2012 x 2012   x II.2 Secondary distribution of income account Resources   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.5g Balance of primary incomes, gross / national income, gross x x x x x x 2012 x 2012     D.5 Current taxes on income, wealth, etc. x     x         x D.51 Taxes on income x     x         x D.59 Other current taxes x     x         x D.6 Social contributions and benefits x x x x x x 2012 x 2012   x D.61 Net social contributions x x x x x x 2012 x 2012   x D.611 Employers’ actual social contributions x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.612 Employers’ imputed social contributions x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.613 Households’ actual social contributions x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.614 Households’ social contribution supplements x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.61SC Social insurance scheme service charges x 2012 x 2012 x 2012 x 2012 x 2012 x 2012 x 2012   x 2012 D.62 Social benefits other than social transfers in kind x       x x 2012     x D.63 Social transfers in kind x       x x 2012       D.631 Social transfers in kind – non-market production o       o o       D.632 Social transfers in kind – purchased market production o       o o       D.7 Other current transfers x x x x x x 2012 x 2012   x D.71 Net non-life insurance premiums x   x x         x D.72 Non-life insurance claims x x x x x x 2012 x 2012   x D.74 Current international cooperation x     x         x D.74A Of which: payable to/receivable by institutions and bodies of the European Union                 x D.75 Miscellaneous current transfers  ( 5 ) x x x x x x 2012 x 2012   x D.76 VAT- and GNI-based EU own resources                 x Uses   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.5 Current taxes on income, wealth, etc. x x x x x x 2012 x 2012   x D.51 Taxes on income x x x x x x 2012     x D.59 Other current taxes x x x x x x 2012 x 2012   x D.6 Social contributions and benefits x x x x x x 2012 x 2012   x D.61 Net social contributions x       x x 2012     x D.611 Employers’ actual social contributions x 2012       x 2012 x 2012     x 2012 D.612 Employers’ imputed social contributions x 2012       x 2012 x 2012     x 2012 D.613 Households’ actual social contributions x 2012       x 2012 x 2012     x 2012 D.614 Households’ social contribution supplements x 2012       x 2012 x 2012     x 2012 D.61SC Social insurance scheme service charges x 2012       x 2012 x 2012     x 2012 D.62 Social benefits other than social transfers in kind x x x x x x 2012 x 2012   x D.63 Social transfers in kind x     x x   x 2012     D.631 Social transfers in kind – non-market production o     x o   o     D.632 Social transfers in kind – purchased market production o     x o   o     D.7 Other current transfers x x x x x x 2012 x 2012   x D.71 Net non-life insurance premiums x x x x x x 2012 x 2012   x D.72 Non-life insurance claims x   x x         x D.74 Current international cooperation x     x         x D.74A Of which: payable to/receivable by institutions and bodies of the European Union x     x           D.75 Miscellaneous current transfers  ( 5 ) x x x x x x 2012 x 2012   x D.76 VAT- and GNI-based EU own resources x     x           B.7g Adjusted disposable income, gross x     x x x 2012 x 2012     B.6g Disposable income, gross x x x x x x 2012 x 2012     II.4.1 Use of disposable income account Resources   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.6g Disposable income, gross x x x x x x 2012 x 2012     D.8 Adjustment for the change in pension entitlements x       x x 2012     x Uses   S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.3 Final consumption expenditure x     x x x 2012 x 2012     P.31 Individual consumption expenditure x     x x x 2012 x 2012     P.32 Collective consumption expenditure x     x           D.8 Adjustment for the change in pension entitlements x x x x x x 2012 x 2012   x B.8g Saving, gross x x x x x x 2012 x 2012     B.12 Current external balance                 x III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.8g Saving, gross x x x x x x 2012 x 2012     B.12 Current external balance                 x D.9r Capital transfers, receivable x x x x x x 2012 x 2012   x D.91r Capital taxes, receivable x     x         x D.92r Investment grants, receivable  ( 5 ) x x x x x x 2012 x 2012   x D.99r Other capital transfers, receivable  ( 5 ) x x x x x x 2012 x 2012   x Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.9p Capital transfers, payable x x x x x x 2012 x 2012   x D.91p Capital taxes, payable x x x   x x 2012 x 2012   x D.92p Investment grants, payable  ( 5 ) x     x         x D.99p Other capital transfers, payable  ( 5 ) x x x x x x 2012 x 2012   x P.51c Consumption of fixed capital x x x x x x 2012 x 2012     B.10.1 Change in net worth due to saving and capital transfers x x x x x x 2012 x 2012   x III.1.2 Acquisitions of non-financial assets account Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.10.1 Change in net worth due to saving and capital transfers x x x x x x 2012 x 2012   x Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.5g Gross capital formation x x x x x x 2012 x 2012     P.51g Gross fixed capital formation x x x x x x 2012 x 2012     P.51g_AN.111 Dwellings o o o o o o o     P.51g_AN.112 Other buildings and structures o o o o o o o     P.51g_AN.1121 Buildings other than dwellings o o o o o o o     P.51g_AN.1122 Other structures o o o o o o o     P.51c Consumption of fixed capital x x x x x x 2012 x 2012     P.52 Changes in inventories x x x x x x 2012 x 2012     P.53 Acquisitions less disposals of valuables x x x x x x 2012 x 2012     NP Acquisitions less disposals of non-produced assets x x x x x x 2012 x 2012   x B.9 Net lending (+) / net borrowing (-) x x x x x x 2012 x 2012   x DB.9 Discrepancy with net lending/net borrowing of financial accounts x x x x x x 2012 x 2012   x Additional information S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 EMP Employment (in number of persons and number of hours worked) o o o x o o o     OTE Total general government expenditure       x           OTR Total general government revenue       x           Data in chain-linked volumes S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.51g Gross fixed capital formation o o o o o o o     P.51g_AN.111 Dwellings o o o o o o o     P.51g_AN.112 Other buildings and structures o o o o o o o     P.51g_AN.1121 Buildings other than dwellings o o o o o o o     P.51g_AN.1122 Other structures o o o o o o o     Legend: x mandatory x 2012 voluntary for reference years before 2012; compulsory for reference years from 2012 onwards o voluntary   non-relevant cells Table 801 Non-financial accounts by sector – quarterly Data shall be reported from 1999Q1 onwards. The deadline for table 801 is 85 days after the reference period. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months. Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. Data for the following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. Data for the following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds. Code Transactions and balancing items Sectors I Production account / External account of goods and services Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.1 Output o o o o o o o   (P.11 + P.12 + P.131) Market output, output for own final use and payments for non-market output       x           P.7 Imports of goods and services                 x P.71 Imports of goods                 x P.72 Imports of services                 x P.72F Imports of FISIM                 o D.21 – D.31 Taxes less subsidies on products x             xb   Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.2 Intermediate consumption o o o o o o o     P.6 Exports of goods and services                 x P.61 Exports of goods                 x P.62 Exports of services                 x P.62F Exports of FISIM                 o B.1g Value added, gross / gross domestic product x xb xb x xb o o xb   B.11 External balance of goods and services                 x P.51c Consumption of fixed capital x xb xb x xb o o     B.1n Value added, net / net domestic product x xb xb x xb o o     II.1.1 Generation of income account Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.1g Value added, gross / gross domestic product x xb xb x xb o o xb   D.3 Subsidies x xb xb x xb o o xb   D.31 Subsidies on products x             xb   D.39 Other subsidies on production x xb xb x xb o o     Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.1 Compensation of employees x xb xb x xb o o     D.2 Taxes on production and imports x xb xb x xb o o xb   D.21 Taxes on products x             xb   D.29 Other taxes on production x xb xb x xb o o     B.2g + B.3g Operating surplus, gross, plus mixed income, gross x xb xb x xb o o xb   B.2g Operating surplus, gross o       o o       B.3g Mixed income, gross x       xb o       II.1.2 Allocation of primary income account Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.2g + B.3g Operating surplus, gross, plus mixed income, gross x xb xb x xb o o xb   B.2g Operating surplus, gross         o o       B.3g Mixed income, gross x       xb o       D.1 Compensation of employees x       xb o     x D.2 Taxes on production and imports x     x         x D.21 Taxes on products x     x         x D.211 Value added type taxes (VAT)       x           D.29 Other taxes on production x     x         x D.4 Property income xb xb xb x xb o o   x D.41 Interest  ( 7 ) xb xb xb x xb o o   x (D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified xb xb xb x xb o o   x D.42 Distributed income of corporations xb xb xb x xb o o   x D.43 Reinvested earnings on foreign direct investment (FDI) xb xb xb x xb o o   x D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States)  ( 8 )   o o             D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States)  ( 8 )   o o             D.43S21 Reinvested earnings on intra-EU FDI  ( 8 )   o o             D.43S22 Reinvested earnings on extra-EU FDI  ( 8 )   o o             D.44 Other investment income xb xb xb x xb o o   x D.45 Rent xb xb xb x xb o o   x B.4g Entrepreneurial income, gross o xb xb o o o o     D.41g Total interest before FISIM allocation  ( 7 ) xb xb xb x xb o o   x Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.1 Compensation of employees                 x D.3 Subsidies x     x       xb x D.31 Subsidies on products x     x       xb x D.39 Other subsidies on production x     x         x D.4 Property income xb xb xb x xb o o   x D.41 Interest  ( 7 ) xb xb xb x xb o o   x (D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified xb xb xb x xb o o   x D.42 Distributed income of corporations xb xb xb x         x D.43 Reinvested earnings on foreign direct investment (FDI) xb xb xb           x D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States)  ( 8 )   o o             D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States)  ( 8 )   o o             D.43S21 Reinvested earnings on intra-EU FDI  ( 8 )   o o             D.43S22 Reinvested earnings on extra-EU FDI  ( 8 )   o o             D.44 Other investment income xb xb xb x         x D.45 Rents xb xb xb x xb o o   x B.5g Balance of primary incomes, gross / national income, gross x xb xb x xb o o     D.41g Total interest before FISIM allocation  ( 7 ) xb xb xb x xb o o   x II.2 Secondary distribution of income account Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.5g Balance of primary incomes, gross / national income, gross x xb xb x xb o o     D.5 Current taxes on income, wealth, etc. x     x         x D.6 Social contributions and benefits xb xb xb x xb o o   x D.61 Net social contributions xb xb xb x xb o o   x D.62 Social benefits other than social transfers in kind xb       xb o     x D.63 Social transfers in kind xb       xb o       D.631 Social transfers in kind – non-market production         o o       D.632 Social transfers in kind – purchased market production         o o       D.7 Other current transfers xb xb xb x xb o o   x D.71 Net non-life insurance premiums xb   xb x         x D.72 Non-life insurance claims xb xb xb x xb o o   x (D.74 + D.75 + D.76) Other current transfers, not elsewhere specified xb xb xb x xb o o   x D.74 Current international cooperation o     o         o D.74A Of which: payable to/receivable by institutions and bodies of the European Union                 x D.75 Miscellaneous current transfers  ( 7 ) o o o o o o o   o D.76 VAT- and GNI-based EU own resources                 o Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.5 Current taxes on income, wealth, etc. xb xb xb x xb o o   x D.6 Social contributions and benefits xb xb xb x xb o o   x D.61 Net social contributions xb       xb o     x D.62 Social benefits other than social transfers in kind xb xb xb x xb o o   x D.63 Social transfers in kind xb     x xb   o     D.631 Social transfers in kind – non-market production x     x o   o     D.632 Social transfers in kind – purchased market production x     x o   o     D.7 Other current transfers xb xb xb x xb o o   x D.71 Net non-life insurance premiums xb xb xb x xb o o   x D.72 Non-life insurance claims xb   xb x         x (D.74 + D.75 + D.76) Other current transfers, not elsewhere specified xb xb xb x xb o o   x D.74 Current international cooperation o     o         o D.74A Of which: payable to/receivable by institutions and bodies of the European Union x     x           D.75 Miscellaneous current transfers  ( 7 ) o o o o o o o   o D.76 VAT- and GNI-based EU own resources o     o           B.7g Adjusted disposable income, gross       x xb o o     B.6g Disposable income, gross x xb xb x xb o o     II.4.1 Use of disposable income account Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.6g Disposable income, gross x xb xb x xb o o     D.8 Adjustment for the change in pension entitlements x       xb o     x Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.3 Final consumption expenditure x     x xb o o     P.31 Individual consumption expenditure x     x xb o o     P.32 Collective consumption expenditure x     x           D.8 Adjustment for the change in pension entitlements x xb xb x xb o o   x B.8g Saving, gross x xb xb x xb o o     B.12 Current external balance                 x III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.8g Saving, gross x xb xb x xb o o     B.12 Current external balance                 x D.9r Capital transfers, receivable xb xb xb x xb o o   x D.91r Capital taxes, receivable x     x         x D.92r + D.99r Investment grants and other capital transfers  ( 7 ) xb xb xb x xb o o   x D.92r Investment grants, receivable  ( 7 ) o o o o o o o   o D.99r Other capital transfers, receivable  ( 7 ) o o o o o o o   o Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 D.9p Capital transfers, payable xb xb xb x xb o o   x D.91p Capital taxes, payable xb xb xb   xb o o   x D.92p + D.99p Investment grants and other capital transfers  ( 7 ) xb xb xb x xb o o   x D.92p Investment grants, payable  ( 7 ) o     o         o D.99p Other capital transfers, payable  ( 7 ) o o o o o o o   o P.51c Consumption of fixed capital x xb xb x xb o o     B.101 Change in net worth due to saving and capital transfers x xb xb x xb o o   x III.1.2 Acquisitions of non-financial assets account Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 B.101 Change in net worth due to saving and capital transfers x xb xb x xb o o   x Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 P.5g Gross capital formation x xb xb x xb o o     P.51g Gross fixed capital formation x xb xb x xb o o     P.51c Consumption of fixed capital x xb xb x xb o o     P.52 + P.53 Changes in inventories and net acquisition of valuables x xb xb x xb o o     NP Acquisitions less disposals of non-produced assets x xb xb x xb o o   x B.9 Net lending (+) / net borrowing (-) x xb xb x xb o o   x DB.9 Discrepancy with net lending/net borrowing of financial accounts o o o o o o o   o Additional information S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2 EMP Employment (in number of persons and number of hours worked) o o o o o o o   o OTE Total general government expenditure       x           OTR Total general government revenue       x           AN.111 Dwellings         o         AN.211 Land         o         Legend: x mandatory xb mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. o voluntary   non-relevant cells Table 801SA Non-financial accounts by sector – seasonally and calendar adjusted data – quarterly Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA has been revised in non-adjusted terms. Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. Seasonal adjustment shall include calendar adjustments, where relevant. Code Transaction Sectors S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2 S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2     Uses Resources P.3 Final consumption expenditure       x                     P.31 Individual consumption expenditure         xb                   P.5g Gross capital formation   o     o                   P.51g Gross fixed capital formation   xb   x xb                   P.52 + P.53 Changes in inventories and net acquisition of valuables   o                         P.6 Exports of goods and services             x               P.61 Exports of goods             o               P.62 Exports of services             o               P.7 Imports of goods and services                           x P.71 Imports of goods                           o P.72 Imports of services                           o D.1 Compensation of employees   xb                   xb     D.2 Taxes on production and imports   o                         D.29 Other taxes on production   o                         D.3 Subsidies                 o           D.39 Other subsidies on production                 o           D.4 Property income   o     xb       o     xb     D.41 Interest   o             o           (D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified   o             o           D.1 + D.2 + D.3 + D.4               x             x D.5 Current taxes on income, wealth, etc.   o     xb                   D.61 Net social contributions   o     xb             o     D.62 Social benefits other than social transfers in kind   o     o             xb     D.63 Social transfers in kind         o             o     D.7 Other current transfers   o     xb       o     xb     D.5 + D.6 + D.7               x             x D.8 Adjustment for the change in pension entitlements   o     xb   x         xb   x D.9 Capital transfers   o     o   x   o     o   x NP Acquisitions less disposals of non-produced assets   o     o                   OTE Total general government expenditure       x                     OTR Total general government revenue                     x         Balancing items S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2 B.1g Value added, gross / gross domestic product x xb           B.2g + B.3g Operating surplus, gross, plus mixed income, gross x xb     xb     B.3g Mixed income, gross         o     B.4g Entrepreneurial income, gross   o           B.5g Balance of primary incomes, gross/national income, gross x o           B.6g Disposable income, gross x o     xb     B.8g Saving, gross x o     xb     B.9 Net lending (+) / net borrowing (-) x o   x o       Data in chain-linked volumes, after seasonal adjustment S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2 B.1g Value added, gross / gross domestic product   o           P.31 Individual consumption expenditure         o     P.51g Gross fixed capital formation   o     o       Legend: x mandatory xb mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. o voluntary   non-relevant cells Table 9 Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification – annual Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards. In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The National Tax List is requested on a compulsory basis for general government plus institutions and bodies of the European Union (S.13 + S.212). Data shall be consistent with table 2 of this Annex. Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards. Code Transaction Notes D.2 Taxes on production and imports   D.21 Taxes on products   D.211 Value added type taxes (VAT)   D.212 Taxes and duties on imports excluding VAT   D.2121 Import duties   D.2122 Taxes on imports, excluding VAT and import duties   D.2122a Levies on imported agricultural products   D.2122b Monetary compensatory amounts on imports   D.2122c Excise duties   D.2122d General sales taxes   D.2122e Taxes on specific services   D.2122f Profits of import monopolies   D.214 Taxes on products, except VAT and import taxes   D.214a Excise duties and consumption taxes   D.214b Stamp taxes   D.214c Taxes on financial and capital transactions   D.214d Car registration taxes   D.214e Taxes on entertainment   D.214f Taxes on lotteries, gambling and betting   D.214g Taxes on insurance premiums   D.214h Other taxes on specific services   D.214i General sales or turnover taxes   D.214j Profits of fiscal monopolies   D.214k Export duties and monetary compensatory amounts collected on exports   D.214l Other taxes on products n.e.c.   D.29 Other taxes on production   D.29a Taxes on land, buildings or other structures   D.29b Taxes on the use of fixed assets   D.29c Total wage bill and payroll taxes   D.29d Taxes on international transactions   D.29e Business and professional licences   D.29f Taxes on pollution   D.29g Under-compensation of VAT (flat rate system)   D.29h Other taxes on production n.e.c.   D.5 Current taxes on income, wealth, etc.   D.51 Taxes on income   D.51a + D.51c1 Taxes on individual or household income including holding gains   D.51a Taxes on individual or household income excluding holding gains voluntary D.51c1 Taxes on individual or household holding gains voluntary D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains   D.51b Taxes on the income or profits of corporations excluding holding gains voluntary D.51c2 Taxes on holding gains of corporations voluntary D.51c3 Other taxes on holding gains voluntary D.51c Taxes on holding gains   D.51d Taxes on winnings from lottery or gambling   D.51e Other taxes on income n.e.c.   D.59 Other current taxes   D.59a Current taxes on capital   D.59b Poll taxes   D.59c Expenditure taxes   D.59d Payments by households for licences   D.59e Taxes on international transactions   D.59f Other current taxes n.e.c.   D.91 Capital taxes   D.91a Taxes on capital transfers   D.91b Capital levies   D.91c Other capital taxes n.e.c.   ODA Total tax revenue   D.61 Net social contributions   D.611 Employers’ actual social contributions   D.611C Compulsory employers’ actual social contributions   D.611V Voluntary employers’ actual social contributions   D.61SC Social insurance scheme service charges voluntary up to reference year 2011 ; to be transmitted with a positive sign despite being a negative resource D.6111 Employers actual pension contributions ’ voluntary D.6112 Employers actual non-pension contributions ’ voluntary D.6121 Employers ’ imputed pension contributions voluntary D.6122 Employers ’ imputed non-pension contributions voluntary D.6131 Households ’ actual pension contributions voluntary D.6132 Households ’ actual non-pension contributions voluntary D.6141 Households ’ pension contributions supplements voluntary D.6142 Households ’ non-pension contributions supplements voluntary D.612 Employers’ imputed social contributions   D.613 Households’ actual social contributions   D.613c Compulsory households’ actual social contributions   D.613ce Compulsory employees’ actual social contributions   D.613cs Compulsory actual social contributions by the self-employed voluntary D.613cn Compulsory actual social contributions by the non-employed voluntary D.613v Voluntary households’ actual social contributions   D.614 Households’ social contributions supplements voluntary up to reference year 2011 D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue. D.995a Taxes on products assessed but unlikely to be collected see D.995 D.995b Other taxes on production assessed but unlikely to be collected see D.995 D.995c Taxes on income assessed but unlikely to be collected see D.995 D.995d Other current taxes assessed but unlikely to be collected see D.995 D.995e Employers’ actual social contributions assessed but unlikely to be collected see D.995 D.995f Households’ actual social contributions assessed but unlikely to be collected see D.995 D.995fe Employees’ actual social contributions assessed but unlikely to be collected see D.995 D.995fs Actual social contributions by self-employed persons assessed but unlikely to be collected voluntary; see D.995 D.995fn Actual social contributions by non-employed persons assessed but unlikely to be collected voluntary; see D.995 D.995g Capital taxes assessed but unlikely to be collected see D.995 ODB Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected   ODC Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected   ODD Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected   Table 10 Main aggregates by region, NUTS levels 2 and 3 – annual Data shall be reported from 2000 onwards, except for gross value added in previous year’s prices which shall be reported from 2001. Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS level 2. The transmission of data that have not been revised is voluntary. Code Variable NACE breakdown Regional level Deadline TOTAL A*6  ( 9 ) A*10 N.a. B.1g Gross value added at basic prices (current prices) x o o   NUTS 2 12 months x x x   NUTS 2 24 months x x o   NUTS 3 24 months B.1g Gross value added at basic prices (previous year’s prices) x o o   NUTS 2 24 months ETO Employment in thousands of persons x o o   NUTS 2 12 months x x x   NUTS 2 24 months x x o   NUTS 3 24 months EEM Employees in thousands of persons o o o   NUTS 2 12 months x x x   NUTS 2 24 months x x o   NUTS 3 24 months SELF Self-employed in thousands of persons o o o   NUTS 2 12 months x x x   NUTS 2 24 months x x o   NUTS 3 24 months ETO Employment in thousands of hours worked x x o   NUTS 2 24 months EEM Employees in thousands of hours worked x x o   NUTS 2 24 months SELF Self-employed in thousands of hours worked x x o   NUTS 2 24 months POP Population in thousands of persons       x NUTS 2 12 months       x NUTS 3 24 months D.1 Compensation of employees x x x   NUTS 2 24 months P.51g Gross fixed capital formation (current prices) x x x   NUTS 2 24 months B.1*g Gross domestic product at market prices (current prices)       o NUTS 2 12 months       o NUTS 3 24 months Table 11 General government expenditure by function (COFOG) – annual Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) at t+11 months. Data shall be reported on a compulsory basis (subject to exceptions specified under notes below): — by COFOG divisions and total COFOG for general government (S.13) and general government subsectors (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) from reference year 1995 onwards; — by COFOG groups for general government (S.13) from reference year 2001 onwards. Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can be reported on a voluntary basis. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and TE) which shall be consolidated between subsectors (with voluntary counterpart information from the expenditure side). Data reported shall be consistent with data reported in table 2 of this Annex, with the exception of any vintage differences. Code List of transactions by COFOG total, divisions and groups for the general government and its subsectors Notes P.5 + NP Gross capital formation + acquisitions less disposals of non-financial non-produced assets   P.5 Gross capital formation   P.51g Gross fixed capital formation voluntary for subsectors NP Acquisitions less disposals of non-financial non-produced assets   D.1 Compensation of employees   D.3 Subsidies To be reported with a positive sign D.4 Property income   D.4p_S.1311 of which, to subsector central government (S.1311) voluntary D.4p_S.1312 of which, to subsector state government (S.1312) voluntary D.4p_S.1313 of which, to subsector local government (S.1313) voluntary D.4p_S.1314 of which, to subsector social security funds (S.1314) voluntary D.62 + D.632 Social benefits other than social transfers in kind, and social transfers in kind – purchased market production   D.62 Social benefits other than social transfers in kind voluntary up to reference year 2011 D.632 Social transfers in kind – purchased market production voluntary up to reference year 2011 P.2 + D.29 + D.5 + D.8 Intermediate consumption + other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements voluntary P.2 Intermediate consumption   D.29 + D.5 + D.8 Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements   D.7 Other current transfers   D.7p_S.1311 of which, to subsector central government (S.1311) voluntary D.7p_S.1312 of which, to subsector state government (S.1312) voluntary D.7p_S.1313 of which, to subsector local government (S.1313) voluntary D.7p_S.1314 of which, to subsector social security funds (S.1314) voluntary D.9 Capital transfers No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r. D.9p_S.1311 of which, to subsector central government (S.1311) voluntary D.9p_S.1312 of which, to subsector state government (S.1312) voluntary D.9p_S.1313 of which, to subsector local government (S.1313) voluntary D.9p_S.1314 of which, to subsector social security funds (S.1314) voluntary D.92 Investment grants voluntary for subsectors TE Total expenditure   P.3 Final consumption expenditure   P.31 Individual consumption expenditure voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32. P.32 Collective consumption expenditure voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32. Table 13 Households (S.14) accounts by region (NUTS 2) Data at current prices to be reported from 2000 onwards at t+24 months after the reference period. For the period 2000-2011, S.14 + S.15 can be reported instead of S.14. Member States composed of only one NUTS level 2 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. The transmission of data that have not been revised is voluntary. Code Transaction Uses Resources B.2n + B.3n Operating surplus, net, plus mixed income, net   x D.1 Compensation of employees   x D.4 Property income x x B.5n Balance of primary income, net x   D.5 Current taxes on income, wealth, etc. x   D.61 Net social contributions x o D.62 Social benefits other than social benefits in kind o x D.7 Other current transfers x x B.6n Disposable income, net x   D.63 Social transfers in kind   o B.7n Adjusted disposable income, net o   P.3 Household final consumption expenditure (national concept) o   P.51c Consumption of fixed capital o   Legend: x mandatory o optional   non-relevant cells Table 15 Supply table at basic prices, including transformation into purchasers’ prices Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. The transmission of data that have not been revised is voluntary.   Industries (NACE) Σ (1) Imports  ( 10 ) (cif) Total supply at basic prices Trade and transport margins Taxes less subsidies on products Total supply at purchasers’ prices 1 … n (1) (2) (3) (4) (5) (6) (7) Products (CPA) 1…m (1) Output by product and by industry at basic prices   a) Intra-EU  ( 11 ) (cif) a.1) Intra euro area  ( 11 ) (cif) a.2) Extra euro area  ( 11 ) (cif) b) Extra-EU  ( 11 ) (cif) c) Total         Σ (1)   Total output by industry             Adjustment items: — Cif/fob adjustments on imports — Direct purchase abroad by residents (2)               (1) + (2)                 Total of which — Market output — Output for own final use — Non-market output (3)                                             Table 16 Use table at purchasers’ prices  ( *1 ) – annual Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional tables  ( *1 ) shall be provided on a five-yearly basis. The transmission of data that have not been revised is voluntary.   Industries (NACE) Σ (1) Final uses Σ (3) Σ (1) + Σ (3) 1…n a) b) c) d) e) f) g) h) i) j) k) l) (1) (2) (3) (4) (5) Products (CPA) 1…m (1) Intermediate consumption at purchasers’ prices by product and by industry   Final uses at purchasers’ prices  ( 12 ) :   Final consumption expenditure: a) By households b) By NPISHs c) By general government d) Total   Gross capital formation: e) Gross fixed capital formation f) Changes in inventories  ( 13 ) g) Changes in valuables  ( 13 ) h) Changes in inventories and valuables i) Total   Exports fob  ( 14 ) : j) Intra-EU  ( 14 ) j1) - Intra euro area  ( 14 ) j2) - Extra euro area  ( 14 ) k) Extra-EU  ( 14 ) l) Total m) (voluntary data) — Re-export of goods  ( 15 ) — Export of second-hand goods  ( 15 ) — Merchanting  ( 15 ) — Goods sent abroad before processing (outward processing, i.e. reporting country is the principal)  ( 15 ) — Goods sent abroad after processing (inward processing, i.e. reporting country processes)  ( 15 ) — Processing fees  ( 15 )     Σ (1) (2) Total intermediate consumption by industry   Total final uses by type   Total use Adjustment items: — Cif/fob adjustments on exports — Direct purchases abroad by residents — Purchases on the domestic territory by non-residents (3)     Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports   Σ (2) + Σ (3) (4)           — Compensation of employees  ( 13 ) — Wages and salaries  ( 13 ) — Other taxes less subsidies on production  ( 13 ) — Consumption of fixed capital  ( 13 ) — Operating surplus, net  ( 13 ) — Operating surplus, gross  ( 13 ) — Mixed income, gross  ( 13 )  ( 15 ) (5)           Gross value added at basic prices (6)           Total output at basic prices (7)             Supplementary voluntary data — Gross fixed capital formation  ( 15 ) — Gross fixed capital stock  ( 15 ) — Employment (hours worked and persons employed - in thousands)  ( 15 ) (8)                 Table 17 Symmetric input-output table at basic prices  ( *2 ) (product by product  ( *3 ) ) – five-yearly Data from 2010 onwards shall be reported at current prices (n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference period. Data at previous year’s prices are voluntary. The transmission of data that have not been revised is voluntary.     Products Σ (1) Final uses Σ (3) Σ (1) + Σ (3) 1...n a) b) c) d) e) f) g) h) i) j) k) l) (1) (2) (3) (4) (5) Products 1…n (1) Intermediate consumption at basic prices (product by product)   Final uses at basic prices  ( 16 ) :   Final consumption expenditure: a) By households b) By NPISHs c) By general government d) Total   Gross capital formation: e) Gross fixed capital formation f) Changes in inventories  ( 17 ) g) Changes in valuables  ( 17 ) h) Changes in inventories and valuables i) Total   Exports  ( 18 ) : j) Intra-EU  ( 18 ) j1) - Intra euro area  ( 18 ) j2) - Extra euro area  ( 18 ) k) Extra-EU  ( 18 ) l) Total     Σ (1) (2) Total intermediate consumption at basic prices by product   Final use by type at basic prices   Total use at basic prices Use of imported products  ( *4 )   Total intermediate consumption of imported products by product, cif   Final use of imported products, cif   Total imports Taxes less subsidies on products (3) Taxes less subsidies on products by product   Taxes less subsidies on products by type of final use   Total taxes less subsidies on products Σ (1) + (3) (4) Total intermediate consumption at purchasers’ prices by product   Total final uses by type at purchasers’ prices   Total use at purchasers’ prices — Compensation of employees  ( 19 ) — Wages and salaries  ( 19 ) — Other taxes less subsidies on production  ( 19 ) — Consumption of fixed capital  ( 19 ) — Operating surplus, net  ( 19 ) — Operating surplus, gross  ( 19 ) — Mixed income, gross  ( 17 )  ( 19 ) (5)           Gross value added at basic prices (6)           Total output at basic prices (7)           Imports intra EU  ( 18 ) cif — Intra euro area  ( 18 ) — Extra euro area  ( 18 ) Imports extra EU  ( 18 ) cif (8)           Σ (8) (9) Imports cif by product         Total supply at basic prices (10) Supply at basic prices by product         Table 20 Fixed assets by economic activity and by asset (stocks) – annual Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the transmission of chain-linked volumes (CLV) is optional (o). Code Assets Units: CURC, PYRC, CLV (o) NACE Rev. 2 Breakdown up to TOTAL A*10/A*21 A*38/A*64/A*88 AN.11 Fixed assets g/n g/n o AN.111 Dwellings g/n g/n o AN.112 Other buildings and structures g/n g/n o AN.1121 Buildings other than dwellings o o o AN.1122 Other structures o o o AN.1123 Land improvements o o o AN.113 + AN.114 Machinery and equipment + weapon systems g/n g/n o AN.1131 Transport equipment g/n g/n o AN.1132 ICT equipment g/n o o AN.11321 Computer hardware g/n o o AN.11322 Telecommunications equipment g/n o o AN.1139 + AN.114 Other machinery and equipment + weapon systems g/n o o AN.115 Cultivated biological resources g/n g/n o AN.117 Intellectual property products g/n g/n o AN.1171 Research and development o o o AN.1172 Mineral exploration and evaluation o o o AN.1173 Computer software and databases g/n o o AN.11731 Computer software o o o AN.11732 Databases o o o AN.1174 Entertainment, literary or artistic originals o o o AN.1179 Other intellectual property products o o o Table 22 Gross fixed capital formation by economic activity and by asset (transactions) – annual Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10 and at t+24 months up to A*21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001). Code Breakdowns by asset: t+9 t+24 Unit: CUP, PYP, CLV P.51g Gross fixed capital formation: for breakdowns and years specified below AN.11 Fixed assets A*10 A*21 1995/6 AN.111 Dwellings A*10 A*21 1995/6 AN.112 Other buildings and structures A*10 A*21 1995/6 AN.1121 Buildings other than dwellings o o o AN.1122 Other structures o o o AN.1123 Land improvements o o o AN.113 + AN.114 Machinery and equipment + weapon systems A*10 A*21 1995/6 AN.1131 Transport equipment A*10 A*21 1995/6 AN.1132 ICT equipment A*10 A*21 2000/1 AN.11321 Computer hardware o Total 2000/1 AN.11322 Telecommunications equipment o Total 2000/1 AN.1139 + AN.114 Other machinery and equipment + weapon systems o Total 2000/1 AN.115 Cultivated biological resources A*10 A*21 1995/6 AN.117 Intellectual property products A*10 A*21 1995/6 AN.1171 Research and development o Total 2000/1 AN.1172 Mineral exploration and evaluation o o o AN.1173 Computer software and databases o Total 2000/1 AN.11731 Computer software o o o AN.11732 Databases o o o AN.1174 Entertainment, literary or artistic originals o o o AN.1179 Other intellectual property products o o o P.52 Changes in inventories by economic activity A*10 o 1995/6 P.53 Acquisitions less disposals of valuables Total o 1995/6 P.5g Gross capital formation Total o 1995/6 P.51c Consumption of fixed capital by economic activity and asset type o o o Table 25 Non-financial accounts of general government – quarterly Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 2002Q1 onwards at t+3 months after the reference period. Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) are to be reported on a compulsory basis. Data for the subsectors of general government can be reported on a voluntary basis: — S.1311 central government — S.1312 state government — S.1313 local government — S.1314 social security funds. Data for institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on production and imports (D.2r), taxes on products (D.21r) and other taxes on production (D.29r). Seasonally and calendar adjusted data can be reported on a voluntary basis, with the exception of the following items at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be reported on a compulsory basis with a deadline of t+107 days after the reference period. Member States shall provide metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models used. The Commission (Eurostat) shall provide technical help on seasonal adjustment in accordance with Member States’ requirements. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors. Data shall be based on direct information available from basic sources, such as for example public accounts or administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts. The quarterly data and the corresponding annual data reported in table 2 of this Annex and data reported under Regulation (EC) No 479/2009 shall be consistent with the exception of vintage differences at non-coinciding transmission deadlines. Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data at the same time as they start to transmit quarterly data according to the timetable provided for in this Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated. Data transmissions shall be accompanied by a reporting on major events and major revisions. Code Transaction Notes P.1 Output   P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output   P.2 Intermediate consumption   B.1g Value added, gross voluntary P.51c Consumption of fixed capital   D.1p Compensation of employees, expenditure   D.29p Other taxes on production, expenditure   D.39r Other subsidies on production, revenue to be reported with a positive sign D.2r Taxes on production and imports, revenue can be reported on a voluntary basis for sector S.212 D.21r Taxes on products, revenue see D.2r D.211r Value added type taxes (VAT), revenue   D.29r Other taxes on production, revenue see D.2r D.4r Property income, revenue   D.41r Interest, revenue   D.42r + D.43r + D.44r + D.45r Other property income, revenue   D.3p Subsidies, expenditure to be reported with a positive sign D.31p Subsidies on products, expenditure to be reported with a positive sign D.39p Other subsidies on production, expenditure to be reported with a positive sign D.4p Property income, expenditure   D.41p Interest, expenditure   D.42p + D.43p + D.44p + D.45p Other property income, expenditure   D.5r Current taxes on income, wealth etc., revenue   D.51r Taxes on income, revenue voluntary D.59r Other current taxes, revenue voluntary D.61r Net social contributions, revenue   D.611r Employers’ actual social contributions   D.613r Households’ actual social contributions   D.7r Other current transfers, revenue   D.5p Current taxes on income, wealth etc., expenditure   D.62p Social benefits   D.632p Social transfers in kind – purchased market production, expenditure   D.62p + D.632p Social benefits other than social transfers in kind, and social transfers in kind – purchased market production, expenditure   D.7p Other current transfers, expenditure   P.3 Final consumption expenditure   P.31 Individual consumption expenditure   P.32 Collective consumption expenditure   D.8 Adjustment for the change in pension entitlements   B.8g Saving, gross   D.9r Capital transfers, revenue   D.91r Capital taxes, revenue   D.92r + D.99r Investment grants and other capital transfers, revenue   D.9p Capital transfers, expenditure   D.92p Investment grants, expenditure   P.5 Gross capital formation   P.51g Gross fixed capital formation   P.52 + P.53 Changes in inventories and acquisitions less disposals of valuables   NP Acquisitions less disposals of non-financial non-produced assets   P.5 + NP Gross capital formation and acquisitions less disposals of non-financial non-produced assets   B.9 Net lending (+) / net borrowing (–) seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarter TE Total expenditure see B.9 TR Total revenue see B.9 D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign. Table 26 Balance sheets for non-financial assets – annual Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995, 2000 or 2012 as specified; additional breakdowns are optional (o). Code List of variables S.1 S.11, S.12, S.13, S.14 + S.15 Split of S.14 and S.15 optional (o) Unit: CUP AN.1 Produced non-financial assets o o AN.11 + AN.12 Fixed assets + inventories 2012 2012 AN.11 Fixed assets 2000 2012 AN.111 Dwellings 1995 1995 AN.112 Other buildings and structures 2000 2012 AN.1121 Buildings other than dwellings 2012 2012 AN.1122 Other structures 2012 2012 AN.1123 Land improvements o o AN.113 + AN.114 Machinery and equipment + weapon systems 2000 2012 AN.1131 Transport equipment o o AN.1132 ICT equipment o o AN.11321 Computer hardware o o AN.11322 Telecommunications equipment o o AN.1139 + AN.114 Other machinery and equipment + weapon systems o o AN.115 Cultivated biological resources 2000 2012 AN.117 Intellectual property products 2000 2012 AN.1171 Research and development o o AN.1172 Mineral exploration and evaluation o o AN.1173 Computer software and databases o o AN.11731 Computer software o o AN.11732 Databases o o AN.1174 Entertainment, literary or artistic originals o o AN.1179 Other intellectual property products o o AN.12 Inventories 2012 2012 AN.13 Valuables o o AN.2 Non-produced non-financial assets o o AN.21 Natural resources o o AN.211 Land o (S.14 + S.15): 1995 S.11, S.12, S.13: o AN.212 Mineral and energy reserves o o AN.213 + AN.214 Non-cultivated biological resources and water resources o o AN.215 Other natural resources o o AN.22 Contracts, leases and licences o o AN.23 Purchases less sales of goodwill and marketing assets o o Table 27 Financial accounts and balance sheets of general government – quarterly Data shall be reported in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 1999Q1 onwards for the general government sector and its subsectors. The reporting deadline for provisional data is t+85 days after the reference quarter. Member States shall retransmit finalised data, including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged ‘not published’ at national level, the data shall not be published at European level. Data is to be reported on a compulsory basis for: — S.13 general government — consolidated within and between subsector (S.13C) and — non-consolidated (S.13N) — S.1311 central government – consolidated within the subsector — S.1312 state government – consolidated within the subsector — S.1313 local government – consolidated within the subsector — S.1314 social security funds – consolidated within the subsector. Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a voluntary basis. Some counterpart sector information is compulsory – as specified in notes below – while other counterpart sector information can be transmitted on a voluntary basis for the following counterpart sectors: — S.11 non-financial corporations — S.12 financial corporations — S.128 + S.129 insurance corporations and pension funds — S.14 + S.15 households and non-profit institutions serving households — total economy other than S.13 — S.2 rest of the world. With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and liabilities shall be based as far as possible on information directly available within general government. However, quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the corresponding annual data reported under Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines. Data transmissions shall be accompanied by a reporting on major events and major revisions. Code/instrument Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors Notes B.9f / BF.90 Net financial transactions / net financial worth   (A)F Financial transactions / total assets or liabilities (balance)   (A)F.1 Monetary gold and special drawing rights (SDRs)   (A)F.2 Currency and deposits   (A)F.21 Currency voluntary (A)F.22 Transferable deposits voluntary (A)F.29 Other deposits voluntary (A)F.3 Debt securities counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128 + S.129 and S.2 (A)F.31 Short-term securities see (A)F.3 (A)F.32 Long-term securities see (A)F.3 (A)F.4 Loans counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128 + S.129 and S.14 + S.15; S.1311 and S.1314 liabilities vis-à-vis S.128 + S.129 (A)F.41 Short-term loans see (A)F.4 (A)F.42 Long-term loans see (A)F.4 (A)F.5 Equity and investment fund shares or units counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128 + S.129 and S.2 (A)F.51 Equity   (A)F.511 Listed shares voluntary (A)F.512 Unlisted shares voluntary (A)F.519 Other equity voluntary (A)F.52 Investment fund shares or units   (A)F.521 Money market fund shares or units voluntary (A)F.522 Non-money market fund shares or units voluntary (A)F.6 Insurance, pensions and standardised guarantees   (A)F.61 Non-life insurance technical reserves   (A)F.62 Life insurance and annuity entitlements voluntary (A)F.63 + (A)F.64 + (A)F.65 Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits   (A)F.63 Pension entitlements voluntary (A)F.64 Claims of pension funds on pension managers voluntary (A)F.65 Entitlements to non-pension benefits voluntary (A)F.66 Provisions for call under standardised guarantees   (A)F.7 Financial derivatives and employee stock options   (A)F.8 Other accounts receivable / payable   (A)F.81 Trade credits and advances voluntary (A)F.89 Other accounts receivable, excluding trade credits and advances voluntary Table 28 General government gross debt (Maastricht debt) – quarterly Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from 2000Q1 onwards at t+3 months after the reference period for the general government sector and its subsectors. General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to exceptions below. Sector and subsector breakdowns, which may be reported on a voluntary basis: — S.13111 budgetary central government — S.13112 extra-budgetary central government — S.11001 public non-financial corporations — S.12001 public financial corporations — S.13 + S.11001 + S.12001 public sector. Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors. General government gross debt is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with the exception of any vintage differences at non-coinciding transmission deadlines. Code Liabilities Notes GD Total = gross debt   GD XDC Gross debt denominated in domestic currency voluntary GD X1 Gross debt denominated in foreign currency voluntary GD S.1 Gross debt held by domestic creditors (S.1) voluntary GD S.2 Gross debt held by external creditors (S.2) voluntary GD TS Gross debt with short-term remaining maturity voluntary GD LL Gross debt with long-term remaining maturity voluntary AF.2 Currency and deposits   AF.21 Currency   AF.22 + AF.29 Deposits   AF.3 Debt securities   AF.31 Short-term debt securities   AF.32 Long-term debt securities   AF.4 Loans   AF.41 Short-term loans   AF.42 Long-term loans   Table 28A General government gross debt (Maastricht debt) – structure, annual Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data shall be transmitted by t+100 days and t+283 days after the reference period. Voluntary data shall be transmitted by t+132 days and t+283 days after the reference period. General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions below. Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be reported from 1995 onwards. Counterpart (sub)sector breakdowns: — S.11 non-financial corporations — S.12 financial corporations — S.121 central bank – only for selected items indicated below — S.122 + S.123 deposit-taking corporations except the central bank and money market funds — S.124 + S.125 + S.126 + S.127 + S.128 + S.129 other financial corporations — S.1311 central government — S.1312 state government — S.1313 local government — S.1314 social security funds — S.14 + S.15 households and NPISHs — S.11 + S.14 + S.15 non-financial corporations, households and NPISHs — S.2 rest of the world — S.1 + S.2 total. Maturity breakdown (original and remaining maturity): — Total — < 1 (incl.) year — 1-5 (incl.) years — 5-10 (incl.) years — 10-30 (excl.) years — > 30 (incl.) years — > 1 year. Currency denomination breakdown: — national currency — all foreign currencies — euro — US dollar — Japanese yen — Swiss franc — British pound sterling — other foreign currencies. Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors. General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009. General government transactions in Maastricht debt liabilities shall be reported at market value. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009. Code Liabilities of general government and subsectors by original maturity and counterpart sector Notes GD Total = gross debt compulsory for total original maturity: — S.1311 vis-à-vis S.1312, S.1313, S.1314; — S.1312 vis-à-vis S.1311, S.1313, S.1314; — S.1313 vis-à-vis S.1311, S.1312, S.1314; — S.1314 vis-à-vis S.1311, S.1312, S.1313; — S.13 vis-à-vis S.1, S.2, S.121, S.122 + S.123, S.12P, S.11 + S.14 + S.15, compulsory for: — S.13 vis-à-vis S.1 + S.2 for maturities <1 (incl.) year and > 1 year, total. AF.2 Currency and deposits   AF.21 Currency   AF.22 Transferrable deposits   AF.29 Other deposits   AF.3 Debt securities   AF.4 Loans compulsory for total original maturity: — S.13 vis-à-vis S.121.   Liabilities of general government at variable interest   GD Total = gross debt, of which: at variable interest compulsory for: S.13 for maturity >1 year, no additional voluntary transmission foreseen   Liabilities of central and general government by remaining maturity   GD Total = gross debt compulsory for: S.13 for maturities <1 (incl.) year and 1-5 years (incl.) GD Total = gross debt, of which: at variable interest compulsory for: S.13 for maturities 1-5 years (incl.) and >1 year   Memo: average remaining maturity of debt compulsory for S.13, in years and months   Liabilities of central and general government by currency of denomination   GD Total = gross debt after swaps; compulsory for: S.13 for debt denominated in — national currency, — euro, — foreign currency; (voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency.   Contingent liabilities of central and general government     Guarantees indicative counterpart sector breakdown: S.1 + S.2, S.11, S.12, S.14 + S.15, S.2   Memo items     Apparent cost of debt for S.13 and S.1311, percentage AF.32 Long-term debt securities, of which: zero-coupon bonds compulsory for S.13, no additional voluntary transmission foreseen   General government transactions in Maastricht debt liabilities at market value   F.2 + F.3 + F.4 Deposits + debt securities + loans compulsory for S.13 for debt denominated in — national currency, — euro, — foreign currency; compulsory for S.13 for maturity >1 year; no additional voluntary transmission foreseen F.4 Loans compulsory for S.13 vis-à-vis S.121, no additional voluntary transmission foreseen Table 29 Accrued-to-date pension entitlements in social insurance  ( 20 ) – three-yearly Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years. The transmission of data that have not been revised is voluntary. Relations Code Row No Recording Core national accounts Not in the core national accounts Total pension schemes   Counter-parts: Pension entitlements of non-resident households  ( 24 ) Pension manager Non-general government General government   Defined contribution schemes Defined benefit schemes and other  ( 21 )  non-defined contribution schemes Total Defined contribution schemes Defined benefit schemes for general government employees  ( 22 )   Classified in financial corporations Classified in general government  ( 23 ) Classified in general government Social security pension schemes Code XPC1W XPB1W XPCB1W XPCG XPBG12 XPBG13 XPBOUT13 XP1314 XPTOT   XPTOTNRH Column number A B C D E F G H I   J       Opening balance sheet         XAF63LS 1 Pension entitlements                             Changes in pension entitlements due to transactions       Σ 2.1 to 2.4 – 2.5 XD61p 2 Increase in pension entitlements due to social contributions                         XD6111 2.1 Employers’ actual social contributions                         XD6121 2.2 Employers’ imputed social contributions                         XD6131 2.3 Households’ actual social contributions                         XD6141 2.4 Households’ social contribution supplements  ( 25 )                         XD61SC 2.5 Less: Pension scheme service charges                         XD619 3 Other (actuarial) change of pension entitlements in social security pension schemes             XD62p 4 Reduction in pension entitlements due to payment of pension benefits                       2 + 3 – 4 XD8 5 Changes in pension entitlements due to social contributions and pension benefits                         XD81 6 Transfers of pension entitlements between schemes                         XD82 7 Change in entitlements due to negotiated changes in scheme structure                             Changes in pension entitlements due to other flows         XK7 8 Changes in entitlements due to revaluations  ( 26 )                         XK5 9 Changes in entitlements due to other changes in volume  ( 26 )                             Closing balance sheet       1 + Σ 5 to 9 XAF63LE 10 Pension entitlements                                       XP1 11 Output                       Legend:   Not applicable   Data which is not in the core accounts ’. ( 1 )   For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases. ( 2 )   (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. ( 3 )   (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months. ( 4 )   Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community ( OJ L 145, 10.6.2009, p. 1 ). ( 1 )   Only for ‘transactions in financial instruments’ but not meaningful for ‘changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information. ( 2 )   Counterpart sector information not relevant for this item. ( 5 )   Consolidated between subsectors of general government (S.13). ( 6 )   The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’). ( 7 )   Consolidated between subsectors of general government (S.13) ( 8 )   The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’). ( 9 )   A*6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A*10: – (G, H, I and J) instead of (G, H and I) and (J); – (K, L, M and N) instead of (K), (L) and (M and N) – (O, P, Q, R, S, T and U) instead of (O, P and Q) and (R, S, T and U). ( 10 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents. ( 11 )   Imports are to be broken down into: a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that: — they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary. ( *1 )   The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is compulsory at current prices and voluntary at previous year’s prices. The five tables are: — use table at basic prices (made of row-blocks (1) – (7)) — use table for domestic output at basic prices (made of row-blocks (1) and (2)) — use table for imports at basic prices (made of row-blocks (1) and (2)) — table of trade and transport margins (made of row-blocks (1) and (2)) — table of taxes less subsidies on products (made of row-blocks (1) and (2)). ( 12 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents. ( 13 )   Only at current prices. ( 14 )   Exports are to be broken down into: j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that: — they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary. ( 15 )   On a voluntary basis. ( *2 )   Transmission of the two additional tables mentioned below is compulsory at current prices: — symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row ‘use of imported products’, row-blocks (3) and (4)) — symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)). ( *3 )   Industry by industry provided that industry by industry is a good approximation of product by product. ( *4 )   Only for the subtable for domestic output. ( 16 )   The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents. ( 17 )   On a voluntary basis. ( 18 )   Imports and exports are to be broken down into: j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that: — they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary. ( 19 )   Data are to be provided at current prices. ( 20 )   The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to reflect the outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand, and experts in ageing populations working under the auspices of the Economic Policy Committee, on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation. ( 21 )   Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element. ( 22 )   Schemes organised by general government for its current and former employees. ( 23 )   These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts. ( 24 )   Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant. ( 25 )   These supplements represent the return on members’ claims on pension schemes, both through investment income on defined contribution schemes’ assets and for defined benefit schemes through the unwinding of the discount rate applied. ( 26 )   A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.