Guidance Note:
Meeting ICP National Accounts Expenditure Data
Requirements during the COVID-19 Pandemic1

ICP Inter-Agency Coordination GroupMay 10, 2021

The COVID-19 pandemic is expected to pose unprecedented challenges forcompiling national accounts expenditure data for the International Comparison
Program (ICP). This note presents some guidance to assist National Implementing
Agencies (NIAs) in meeting ICP data requirements in the context of the pandemic
situation.

1

Drafted by Mizuki Yamanaka, Maurice Nsabimana, Inyoung Song and Marko Rissanen, World Bank, with inputs
from Andrey Kosarev, Interstate Statistical Committee of the Commonwealth of Independent States; Brian Graf andPaul Austin, International Monetary Fund; Claudia Andrea De Camino Ferrario, United Nations Economic
Commission for Latin America and the Caribbean; Gregoire Mboya Deloubassou, African Development Bank; Kaushal
Joshi, Asian Development Bank; Majed Skaini, United Nations Economic and Social Commission for Western Asia;
Paul Konijn, Eurostat; Beiling Yan, Organisation for Economic Co-operation and Development; Michel MouyeloKatoula; and Catherine Van Rompaey, Eric Roland Metreau and Yuri Dikhanov, World Bank. Edited by Edie Purdie,
World Bank.

1

1. Introduction
This note seeks to provide guidance to International Comparison Program (ICP) National Implementing
Agencies (NIAs) on national accounts activities for the ICP 2021 cycle in the current context of COVID19, as was done in a similar note for price data (“Guidance Note: Meeting ICP Price Data Requirements
During the COVID-19 Pandemic”). As of the beginning of the 2nd quarter of 2021, the pandemic is still notunder control, and potential disruptions to ICP national accounts activities remain. This guidance notesummarizes national accounts data requirements for the ICP 2021 cycle and ICP approaches, overviews
potential challenges caused by the COVID-19 pandemic, and provides some recommendations.
Estimating detailed national accounts expenditures on gross domestic product (GDP) is an essentialbuilding block of the ICP, and requires a significant amount of cooperation and coordination between pricestatisticians and national accountants in each participating economy. The ICP requires the detailed
breakdown of annual GDP expenditures at current prices and the estimation of annual 2021 data starting in
2022 in most economies. While we don’t yet have a full picture of COVID-19 implications for 2021,
disseminating a guidance note at this point will allow NIAs to start assessing the situation early based on
the existing data, which should help to compile 2021 expenditures in the future. In addition, the ICP 2021
cycle requires expenditures for the years 2017 to 2020 to update the 2017 benchmark PPPs and estimate
annual purchasing power parities (PPPs) between the benchmark years. Thus, this note also intends toprovide guidance on the compilation of 2020 expenditures, which COVID-19 also impacted.
It should be noted that given the varying regional and national responses to COVID-19, there may be aneed to tailor recommendations to specific ICP regions and economies. While the value of such tailored
recommendations is not discounted but rather encouraged, there is value in having a global and common
set of guiding principles and recommendations that are general enough to be of interest and relevant toeconomies across all ICP regions. Hence, this guidance note can serve as a basis for any region-specificguidelines.
The System of National Accounts (SNA) 2008 provides comprehensive guidelines for national accounts’standards, which remain valid even under the current pandemic situation. Hence, ICP activities should
continue to follow these standards. This note does not intend to replace ICP national accounts frameworkand methodology stipulated in the ICP Operational Guide. Rather, it seeks to provide additional guidanceon issues expected to arise in estimating GDP and its components for the pandemic-affected periods.

2. ICP data requirements for National Accounts and ICP 2021 cycle
National accounts expenditures are essential for the estimation of PPPs. They are used as weights toaggregate PPPs through the various aggregation levels up to GDP and are ultimately deflated by the PPPs
and expressed as real (PPP-based) expenditures. Neither aggregated PPPs nor real (PPP-based)
expenditures will be reliable unless the expenditures provided across economies are comparable. Therefore,
national accounts data need to be compiled using the same underlying detail and classifications of GDP and
its component expenditures, which need to be equally exhaustive in their activity coverage. Principles ofnational accounts data compilation do not change for the pandemic period, and the SNA 2008 provides theguiding principles.
Economies participating in the ICP are expected to comply with SNA 2008 and disaggregate GDP into theexpenditure components identified in the ICP expenditure classification (Classification | Description). The
current ICP expenditure classification comprises six main aggregates, broken down into 28 expenditure2

categories, 63 expenditure groups, 126 expenditure classes, and 155 basic headings. The expenditure
structure of basic headings provides weights in the computation of any aggregated level PPPs, and therefore,
participating economies are required to provide expenditure detail at this level.
The ICP 2021 cycle requires annual expenditures for the period 2017-2020 and the current benchmark yearof 2021, enabling detailed annual PPP estimation for years between the previous (2017) and the current(2021) benchmark.
Under normal circumstances, the expenditure patterns of GDP do not change drastically over a few years.
However, expenditure shifts during the COVID-19 period are unprecedented. Since the 2021 cycle includes
the anomalous pandemic period, it is extremely important to ensure that expenditure data for the ICP reflect
the actual expenditure patterns for each year to measure PPPs and real GDP expenditures accurately.
Expenditure data for 2020 and 2021 will reflect patterns under the pandemic situation, while 2017-2019
should reflect those of the pre-pandemic period. The structural changes in expenditure weights during the
pandemic period may impact aggregate PPPs, and more volatility is expected than in non-pandemic years.

3. Standard ICP approaches for the estimation of detailed expenditure breakdowns
The following section summarizes standard ICP approaches to estimating detailed expenditure breakdowns,
found in Chapter 1: National Accounts Framework for the ICP, ICP Operational Guide. If these standard
approaches cannot estimate expenditures for COVID-19 impacted years, careful review and adjustment areimperative.

Identifying data sources
The data sources used in compiling national accounts differ significantly from one economy to anotherdepending on the statistical system in place, the extent to which data are taken from administrative sources
or statistical surveys, and the specific estimation methods underlying the accounts.
Several data sources could be used to obtain detailed information for the main aggregates of the ICPclassification. For example, in most basic headings under the aggregate “individual consumption
expenditure by households,” household expenditure surveys can be used as the main source. Annex 1 ofthis note summarizes the potential sources of information (such as surveys, administrative data, and othernational statistics) shown under main aggregates. (Annex B of Chapter 1: National Accounts Framework
for the ICP, ICP Operational Guide provides suggested sources of data for each basic heading.)

GDP splitting approaches
Several methods can be utilized to obtain the required detail for expenditure values. These methods toobtain basic values can be divided into five different approaches as follows:
Approach
1. Direct estimation
2. Extrapolation

Description
The preferred method if data sources exist.
Update an earlier expenditure breakdown using assumptions on
population growth, price changes, and so forth.
3. Borrowing a per capita Multiply the per capita quantity or volume by the population of thequantity or volume*“borrowing economy” and the price level index between the two
economies.
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Adjust the “borrowed” structure by a vector of the price level indexes
between the two economies.
5. Using expert opinion
Consult retailers, manufacturers, marketing experts, chambers ofcommerce, and other sources.
*Requires identifying an economy or a group of economies with a similar economic structure for each basic
heading or group of basic headings
4. Borrowing a structure*

The direct approach is used when the basic heading expenditure can be estimated directly using data for agiven year. It is the preferred method as far as data sources are available. In practice, a common approachis to take direct estimates at the most detailed level possible and then split them further into their component
headings. The methods used in this splitting process can vary from those based on some data to indirect
methods such as those explained as approaches 2-5.
Some of the economies participating in the ICP may experience difficulties in providing estimates of final
expenditure for all the basic headings required by the ICP expenditure classification. If an economy canestimate expenditures directly only at the group or class level of the classification, the indirect methods of
estimating basic heading expenditures are suggested.
Suppose an expenditure breakdown is available for an earlier year, such as estimated in the previous ICP
2017 cycle. In that case, the relevant detailed expenditures could be at least partially updated using specificassumptions on population growth, price evolution, and so forth. It is difficult to describe the specificprocedures and assumptions for estimating GDP breakdown based on data from earlier years because theyvary considerably from economy to economy and basic heading by basic heading. However, it isrecommended to group driving elements of extrapolation into several subgroups of indicators, such as
demography, supply, health, inflation, GDP, and government finance statistics. Annex C of Chapter 1:
National Accounts Framework for the ICP of ICP Operational Guide provides detailed examples of driving
elements for each basic heading. They are not intended to be prescriptive, but rather, they should be used
as a starting point and adapted to fit each economy’s specific needs. However, their key characteristics arethat some data from the latest available year are available for use in the process and that a reasonably stablehistorical relationship exists between any indicator series and the corresponding national accounts data set.
It is worth emphasizing that, as mentioned in the previous section, the ICP 2021 cycle includes theanomalous pandemic period, and some expenditure components may have deviated significantly or beenaltered permanently during the pandemic period. As the structural changes in the expenditure weights
impact the aggregate PPPs, reflecting expenditure patterns for each year during the COVID-19 pandemic
is necessary. Therefore, this extrapolation approach is not valid for pandemic-affected headings unlessadjusted to factors in elements to reflect actual changes in expenditure patterns. Expert judgment andanalysis may be required to estimate these shifts.
When no previous estimate is available, borrowing a per capita quantity or volume or a structure from an
economy or a group of economies should be considered. Identifying an economy or a group of economies
with a similar economic structure would be key for these approaches. In this case, the per capita quantity
or volume borrowed from a similar economy must be multiplied by the borrowing economy’s population
and a price factor representing the price level index between the two economies. The structure borrowed
from a similar economy must be adjusted by a vector of price factors representing the price level indexes
between the two economies for the relevant higher-level heading.

4If none of the four other approaches can be implemented, the notional volume or quantity estimated for ahigher level of the classification can be divided among the basic headings using expert judgment. Thismight involve consulting retailers, manufacturers, marketing experts, chambers of commerce, and othergovernment departments. Each resulting basic heading notional volume or quantity must be multiplied bya price factor that expresses the basic heading’s price level in relation to the others under the same higher
level of the classification. This approach would provide basic heading expenditure indicators calibrated tothe total expenditure value of the higher aggregate.
Also, it is strongly encouraged to utilize supply-and-use tables (SUTs), which provide a detailed picture of
the flows of goods and services in an economy, in breaking down the expenditure aggregates into basic
headings. SUTs’ detailed information helps countries estimate household consumption and othercomponents of detailed expenditures and ensure the consistency of breakdown estimates with the GDP. For
example, for economies with little capital equipment production, data on imports are useful in estimating
basic headings of gross fixed capital formation on machinery and equipment.
A Model Report on Expenditure Statistics (MORES) has been developed to assist economies in estimating
their detailed GDP expenditure breakdown for ICP purposes. It is important to record all the source andsplitting information, and MORES also serves as a repository of estimation metadata for reference in future
cycles.

4. Challenges posed by the COVID-19 pandemic
ICP NIAs may encounter multiple challenges in estimating and validating detailed GDP expenditure
breakdowns for the ICP 2021 cycle and national accounts compilation in general. Availability,
completeness, reliability, or consistency of source information may all pose difficulties in estimation andvalidation. The relevance of conventional estimation methods and processes and consistency between ICP
prices and expenditure data will require careful assessment.

Availability/completeness of source data
Statistical activities may have been delayed, postponed, or canceled during the pandemic due to stay-athome orders. Also, survey respondents may have reduced capacity, and response rates may be impacted,
leading to incomplete information compared to normal circumstances.
Also, constrained availability of government and other administrative data may impact the estimation ofdetailed expenditures. For economies that rely on tax data as an important source of information for
estimating private consumption and service industries in normal situations, delayed receipt of tax
information may pose difficulties relative to previous years. Some expenditure components may also relyon administrative data collected from supply-side sources such as industry regulators, trade associations, orthe banking sector, which may also impact the pandemic years.

Reliability/consistency of source data
Limitations/changes in data collection and processing procedures may impact data quality and consistency
over the years. Deteriorating response rates or the use of new data sources need careful examination for
consistency and reliability. Also, the impact of governments’ exceptional economic and social measures tosupport businesses and households during the pandemic period can create unexpected complications in datacompilation processes.

5Relevance of conventional extrapolation in splitting exercises
As mentioned previously, standard application of the extrapolation approach is not applicable for COVID19 impacted expenditure headings. Economies that utilize the extrapolation approach with information froma previous year are asked to ensure their method accounts for actual structural shifts and, consequently, therelevant basic heading expenditure values. Since the patterns may have changed significantly or perhaps
been altered permanently during the pandemic period, extrapolation using data reported or estimated asavailable from pre-pandemic years would not be valid without making adjustments. This calls for expert
judgment and new source information for extrapolation.

Difficulties in validating anomalous changes
Since some expenditure components are expected to see significant shifts in 2020 and 2021 due to thechange in economic activities during the pandemic period, validating such anomalous movements in data
series will be difficult and require caution.

Consistency between prices and expenditures
The ICP’s price survey framework and the selection of survey items must be consistent with the underlying
estimates of GDP expenditures. However, the limited statistical activities may have impacted theconsistency of the geographical coverage, the selection of survey outlets, the data collection period, and soforth between price data and national accounts expenditures. Therefore, to the extent possible, ICP’s prices
and expenditures must be monitored in parallel to ensure that impacts on a country’s economic activities
are assessed and reported in a timely manner.

Limitation in resources
Re-allocating government financial and human resources to matters directly related to COVID-19 may also
challenge statistical offices in conducting the necessary activities for compiling and processing expendituredata. For some economies, limited face-to-face data collection and reliance on electronic means of datatransmission may pose challenges for access to digital infrastructure with tightened and limited budgets.

5. Guidelines for compiling national accounts expenditures during the COVID-19
Pandemic
Guidelines in this section provide potential responses and recommendations to some of the challenges
mentioned above. They are by no means exhaustive of all possible circumstances, and implementing some
may not be straightforward. In this sense, the extent to which they apply to each ICP region and eachparticipating economy will inevitably vary from one economy to another and depend on the unique
circumstances and specific nature of each category of activity.

Estimation of GDP expenditure breakdown
Start early
Even though the national accounts data for ICP 2021 cycle are required for submission in 2022 or later, it
is crucial to proceed at the earliest possible opportunity to estimate detailed GDP breakdowns for previous
years. Expenditure breakdowns for the pre-pandemic years 2017 to 2019 should be completed before
working on estimation of 2020 and 2021. This will allow data from the pandemic years to be compared andchecked against the pre-pandemic years. Early planning is important for economies that have notincorporated ICP’s national accounts requirements into their regular national accounts compilation
activities.
6

Identify areas that are heavily impacted by the pandemic
The first step in estimating pandemic years is to identify heavily impacted(1) economic activities;(2) goods and services;(3) geographical areas;(4) populations;(5) statistical activities; and(6) months/quarters.
Then, expenditures must be reviewed to identify headings with significantly lower/higher expenditures
relative to the pre-pandemic period, such as travel-related services and recreational and cultural services.
Annex 2 of this document provides the ICP’s category level headings. Group/class/basic headings under
the category could be partly or fully impacted by the pandemic, although affected headings and degree of
impact would vary country by country.
One test to identify the economic activities that COVID-19 heavily impacts would be to list and review
government orders, restrictions, and recommendations related to the pandemic and their duration. Annex 3
provides examples of such policies and related ICP categories and basic headings.
It is important to get the highest quality expenditure breakdowns by basic headings for the pre-pandemic
years 2017 to 2019 as a baseline. The revised GDP structure for 2017 and estimated GDP structures for2018 and 2019 should be estimated with care as they will be the base for estimating the structure for 2020
and 2021.

Refer to available guidance
While the basic principles of national accounts data compilation do not change for the pandemic period,
international organizations such as the International Monetary Fund (IMF), the Statistical Office of theEuropean Union (Eurostat), United Nations Economic Commissions for Europe (UNECE), and for Latin
America and the Caribbean (UN-ECLAC) have released guidance notes on specific compilation issues ofimportance during the pandemic period. Also, guidance notes on CPI weights update have great
implications on ICP’s estimation of detailed breakdown expenditures. (Annex 4 of this document provides
examples of such notes.) Reviewing and following this guidance and seeking technical assistance frominternational and regional organizations for statistical best practice under COVID-19 will help ensurecompliance to international standards.
The ICP Global Office and the Regional Implementing Agencies (RIAs) provide operational materials andother resources to estimate detailed expenditure breakdown for ICP purposes, such as MORES, ICP
National Account Country Practice Questionnaire (NA-CPQ), and ICP National Account Intra- and InterCountry Validation modules. MORES provides a platform to record and review the estimation processesof detailed breakdown. Comparing the estimation process across years using MORES will help identify
areas to be examined. Comparing the estimation process recorded in the tool with adjacent economies canhelp identify the best practices among neighboring economies. NA-CPQ would also be useful in selfassessing difficult areas and comparing practices with other economies. Also, economies and regions are
expected to fully utilize cross-country comparison and temporal comparison modules to validate thepandemic year data.

7

Some economies might benefit from advice from national/international experts from other national
authorities, academia, the private sector, or other research institutions for intelligence on changes in
consumption patterns. Economies might also seek expert advice on potential data sources and alternative
methods for estimating detailed breakdown where conventional sources and methods need modification forthe pandemic period.

Compile and validate data utilizing new approaches
As mentioned previously, economies are expected to have completed their GDP breakdown of the recent
pre-pandemic years before working on pandemic years. In doing so, reviewing regular sources andcompilation methods is important. When estimating pandemic impacted years, the regular sources andmethods are the starting point. However, their relevance must be assessed vis-à-vis data availability,
especially for heavily impacted headings. In estimating detailed expenditure breakdowns for ICP purposes,
investigating and utilizing alternative data sources is recommended.
COVID-19-triggered economic and social measures and dynamics require pandemic-sensitive goods andservices and sectors to be monitored for relevant item availability and prices and expenditure values for
related basic headings. When there are no direct sources available for a basic heading, the data sources forhigher aggregates need to be reviewed so that the breakdown estimate is in line with the higher aggregates.
This calls for the implementation of the aforementioned non-direct GDP splitting approaches to beenhanced.
Even for higher aggregates, alternative data sources would need to be explored since some of theconventional data sources would be late, limited, or unavailable. Data from credit card transactions, website
activities, mobile transactions, administrative records, or merchandise sales statistics would be among
potential new data sources if those were not utilized in the previous estimation. Also, more utilization of
geospatial information, such as GIS and remote sensing data, would be informative in estimating COVID19 economic impacts on expenditures.

Adjust impacted components
Each component of GDP expenditures deemed to be heavily impacted by the pandemic must be examined
to see if it reflects the actual expenditures. If it does not, then re-estimation or adjustment is required toestimate actual changes in expenditure patterns. However, as mentioned in the section on challenges, adifficulty lies in that there may be no good information against which the provided expenditure data can becompared for the sake of validation. Therefore, utilizing non-conventional data sources and seeking expert
views would be necessary. However, it is important to compare the trend of those headings subnationallyand then across economies to identify potential issues in available data. Comparing real growth would be
ideal, but when constant series are not available, rough comparisons such as using detailed CPI data toconsider inflation would be recommended.
ICP regions hold regional data review workshops, in which economies have opportunities to cross-checkdata, sources, and practices. For example, declining international travel expenditures in one economy would
coincide to a large degree with those of its largest trading partner economies. If international travel statistics
are not available for an economy, the economy would need to coordinate with their destination economies
to check if statistics on international travel are available with their counterparts. Similarly, for domestic
issues such as declining use of restaurants or public transportation, an economy can validate whateveravailable data there are with reliable statistics from a neighboring economy with a similar economic
structure and a similar policy such as a lockdown order in the same period. Following the findings fromthese comparisons, adjustments may be needed to utilize new data sources or borrow information from the8neighboring economies with careful assessment. Therefore, regional coordination and cooperation are evenmore crucial at this time.
As noted, limited statistical activities can result in inconsistency in terms of coverage, such as geographicalareas, populations, and significant lags between expenditure and price data. Therefore, coordination for ICP
purposes between national accountants and price statisticians is crucial to retain the consistent
representativity of price and expenditure data. In particular, both national accountants and price statisticians
should review the ICP’s price survey framework and identified coverage issues due to COVID-19.
Finally, systematic integration of ICP national accounts activities into regular national accounts compilation
can greatly help reduce the burden on NIAs. This includes integrating principles and rules, timetables, andestimation tools. Regular estimation of GDP from the expenditure approach would be a great benefit if not
yet implemented. It is also encouraged to compile expenditure statistics as detailed as possible annually,
considering the concordance with the ICP classification.

Country specific metadata
In addition to the usual ICP metadata, economies are required to record country-specific metadata on any
special data treatments for the pandemic period as follows:
▪
▪
▪
▪
▪
▪

(1) economic activities; (2) goods and services; (3) geographical areas; (4) populations; (5)statistical activities; and (6) quarters that COVID-19 heavily impacts;
Mitigation actions/adjustments in terms of data sources and the compilation process;Implemented adjustments/revisions and their methods in the estimation;
Imputed data (where data are missing);
Expected or observed data quality issues; andAny other difficulties faced during ICP national accounts activities.

As comprehensive information will be necessary for future review and revision, economies should properly
archive any underlying data and metadata for later reference.

Global and regional level coordination
Early coordination at the regional and global levels is crucial to gauge impacts across countries and regions.
Participation in regional meetings to conduct inter-country validations vis-à-vis neighboring economies atthe earliest stage to identify potential issues and devise mitigation measures will be crucial to ensure
consistent and comparable statistics for international comparisons. Similar expenditure trends are expected
between neighboring economies, though with varying degrees of impact. Sharing best practices acrosseconomies and regions as frequently as possible through (virtual) regional/sub-regional meetings and othercommunication channels will also help address complexities in this period.
Once initial data from regions are available, the Inter-Agency Coordination Group (IACG) will conduct
global comparisons across regions to identify potential issues and provide feedback to countries for further
review and refinement.

Dissemination (transparency and communication to users)
It will be crucial to be fully transparent on any data limitations and to communicate with data users on theimpacts of COVID-19 on official statistics. IACG, with support from NIAs, will prepare a release note thathighlights limitations and potential problems in the ICP 2021 results to ensure users are well informed of
impacts on data quality during the global pandemic.
9The pandemic-impacted years will require more frequent updates/revisions of national accounts data, as
estimates are improved with further analysis. These may trigger re-computation of ICP results, as stimulatedby the ICP Revision Policy, and its impact will need to be communicated to users.

6. Conclusion
As emphasized in this note, the pandemic period’s expenditure data must reflect each year’s actual patterns.
To overcome any challenges or difficulties requires strong coordination between price statisticians andnational accountants and unique and flexible alternative solutions. Also, the pandemic spirit of urgency
commands increased international statistical cooperation across countries and regions. This note attempts
to support this objective by outlining potential challenges and guiding principles to address COVID-19
specific situations.
As experience on the annual estimation of 2020 expenditures accumulates, empirical recommendations will
be updated to enrich this guidance note. Hence, the note will be updated throughout 2021 and 2022 toinclude country examples and reflect new challenges and solutions and share best practices across ICP
regions and participating economies.

10✓Balance of exports andimports

Gross capital formation

Collective consumption
expenditure by government

Individual consumption
expenditure by government

Individual consumption
expenditure by NPISHs*

Potential Data Source
Household expenditure survey
Retail census/survey
Agriculture census/survey
Food balances (FAO)
Services industries census/survey
General economic census/survey
Capital expenditure survey
Product tax (such as value-added tax, VAT)
Income tax (personal or business)

Individual consumption
expenditure by households

Annex 1: Potential Data Sources for ICP Main Aggregates

✓

✓
✓

✓

✓
✓

✓

✓

✓
✓

✓

✓
✓
✓

Government finance statistics
Population (census or labor force survey)
Credit card transactions
Scanner data

✓

✓
✓

✓

✓
✓

Excise tax
Regulatory agencies
Other administration
Utility or transport company records
PIM (perpetual inventory method)
Rental equivalence
User cost
Customs/trade statistics
Surveys of international travelers
Balance of payments

✓
✓
✓

✓
✓
✓

✓
✓
✓

✓
✓
✓

Consumer price index weights✓✓
Producer price index weights✓*Non-profit institutions serving households (NPISH) expenditures can be estimated via a wide variety ofsurveys, provided the relevant units can be identified, such as general economic census and services
industry surveys.

11

Annex 2: ICP classification
Code

GDP / MAIN AGGREGATE / Category

1000000

GROSS DOMESTIC PRODUCT

1100000

INDIVIDUAL CONSUMPTION EXPENDITURE BY HOUSEHOLDSGroupsClasses

63

126

Basic
Headings
155

44

91

110

1101000

Food and non-alcoholic beverages

2

11

29

1102000

Alcoholic beverages, tobacco and narcotics

3

5

5

1103000

Clothing and footwear

2

5

5

1104000

Housing, water, electricity, gas and other fuels

5

8

8

1105000

Furnishings, household equipment and routine household maintenance

6

12

13

1106000

Health3771107000

Transport

3

13

13

1108000

Communication

3

3

3

1109000

Recreation and culture

6

13

13

1110000

Education

1

1

11111000

Restaurants and hotels

2

2

2

1112000

Miscellaneous goods and services

7

10

10

1113000

Net purchases abroad

1

1

1

5

5

5

1200000

INDIVIDUAL CONSUMPTION EXPENDITURE BY NPISHs

1201000

Housing11

11202000

Health1111203000

Recreation and culture

1

1

1

1204000

Education

1

1

11205000

Social protection and other services

1

1

1

7

16

21

1300000

INDIVIDUAL CONSUMPTION EXPENDITURE BY GOVERNMENT

1301000

Housing11

11302000

Health2

7121303000

Recreation and culture

1

1

1

1304000

Education

2

6

6Social protection

1

1

1

1

5

5

1

5

5

1305000
1400000
1401000
1500000

COLLECTIVE CONSUMPTION EXPENDITURE BY GOVERNMENT
Collective services
GROSS CAPITAL FORMATION

5

8

12

1501000

Gross fixed capital formation

3

6

10

1502000

Changes in inventories

1

1

1

Acquisitions less disposals of valuables

1

1

1

BALANCE OF EXPORTS AND IMPORTS

1

1

2

1

1

2

1503000
1600000
1601000

Balance of exports and imports*Please refer to the following documents for full classification and description of ICP Classification(Classification | Description)

12Annex 3: Government orders, restrictions, or recommendations and examples ofpotentially impacted ICP categories / basic headings (Household consumption)
Government orders,
restrictions, orrecommendations
School and workplaceclosures
Public events andgatherings restriction orcancellation
Restaurants and cafes
restriction/cancellation
Market closure /restriction

Public transport closure
Stay-at-homerequirements / Quarantine
requirements
Teleworking
recommendation
International / domestic
travel controls.

Masking / sanitizing orders
Vaccination and PCR test

Potentially heavily
impacted ICP categories

Potentially heavily impacted ICP basic
headings

Transport; Education

Passenger transport by railway,
Passenger transport by road, Education
Recreational and sporting services,
Cultural services

Recreation and culture

Restaurants and hotels
Food and non-alcoholic
beverages; Alcoholic
beverages, tobacco andnarcotics; Clothing andfootwear; Housing, water,electricity, gas and otherfuels; Furnishings,
household equipment androutine household
maintenanceTransport
Transport; Restaurants andhotels; Housing, water,electricity, gas and otherfuels
Communication
Transport; Restaurants andhotelsHealthHealth13

Package holidays, Catering services,
Accommodation services(Basic headings under the categories)

Passenger transport by railway,
Passenger transport by road
Passenger transport by road, Catering
services, Water supply, Electricity, Gas

Telephone and telefax equipment,
Telephone and telefax services
Passenger transport by air, Passenger
transport by railway, Package holidays,
Catering services, Accommodation
services
Other medical products
Pharmaceutical products, Medical
servicesAnnex 4: Reference documents
Notes on statistical practices during COVID-19 pandemic from international organizations
ICP Inter-Agency Coordination Group
Guidance Note: Meeting ICP Price Data Requirements During the COVID-19 Pandemic
International Monetary Fund (IMF)[Special Series on COVID-19 Statistical Issues]
National Accounts Statistics Continuity
CPI Weights and COVID-19 Household Expenditure Patterns
Eurostat[COVID-19: support for statisticians]
Impact of the COVID-19 outbreak on national accounts
Guidance on quarterly national accounts (including flash) estimates
Guidance on publication and transmission of national accounts data and metadata
Guidance on the compilation of HICP weights in case of large changes in consumer expenditures
United Nations Economic Commission for Europe (UNECE)[COVID-19 and official statistics]
National Accounts - Business Continuity (ISWGNA)
Consumer Price Index. Continuity Guidance. Intersecretariat Working Group on Price Statistics (IWGPS)The United Nations Economic Commission for Latin America and the Caribbean (UN-ECLAC)
Compiling national accounts, balance-of-payments and foreign trade statistics in the framework of thecoronavirus disease (COVID-19) health emergency*This list focuses on resources directly related to the above guidelines and is not intended to be acomprehensive list of COVID-19 related guidelines. Also, it does not include any notes from individual
countries though we are aware of several.

14Annex 5: General Guidelines on National Accounts
United Nations Statistical Division (UNSD)
System of National Accounts 2008
Eurostat
European System of Accounts 2010
ICP Global Office
Current ICP Classification (Classification | Description)
Operational Guidelines and Procedures for Measuring the Real Size of the World Economy (Specificchapters on National Accounts: National Accounts Framework for the ICP | Validation of National
Accounts Expenditures)
Measuring the Real Size of the World Economy: The Framework, Methodology, and Results of theInternational Comparison Program
Purchasing Power Parities and the Size of World Economies - Results from the 2017 International
Comparison Program
Model Report on Expenditure Statistics (MORES)
National Accounts Country Practice Questionnaire15