# EUR-Lex - 52014PC0724 - EN

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# 52014PC0724

**Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL on harmonised indices of consumer prices and repealing Regulation (EC) No 2494/95 /* COM/2014/0724 final - 2014/0346 (COD) */**

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EXPLANATORY MEMORANDUM

1.       CONTEXT OF THE PROPOSAL

The European
Commission and the European Central Bank require inflation measures in the EU
to be harmonised in order to ensure the good functioning of the European Union,
and in particular to implement effective monetary policy.

Harmonised
consumer price indices are essential for assessing and measuring:

· 
convergence in terms of price stability within
the EU; and

· 
the results of euro area monetary policy, in
terms of achieving the objective of price stability.

Harmonised
inflation measures are also used for assessing national competitiveness as part
of the Commission’s macroeconomic imbalance procedure.

For these
purposes, consumer price indices need to be comparable across all countries and
all product areas. They must be sufficiently detailed and be able to be
produced within a reasonable timeframe. The inflation figures calculated from
consumer price indices must constitute an objective and unbiased basis for
decision making.

In addition,
comparable and reliable consumer price indices are, together with other
sources, a valuable input for deflating economic values such as salaries,
rents, interest rates and National Accounts data. These estimated volume time
series show the evolution of a given economic phenomenon without the impact of
inflation and are an essential input for political and economic decisions.

In October 1995,
a Council Regulation on harmonised indices of consumer prices (HICP) was
drafted and adopted, followed by 20 implementing regulations in the following
17 years.

Standardised
rules ensuring maximum comparability remain important for the main users of
HICP, in particular the Commission and the European Central Bank, but certain
parameters have changed since the adoption of the original framework:

· 
The development of the European Statistical
System (ESS) has led to a much greater acceptance of the need for a harmonised
approach to many of the methodological aspects relating to consumer price
indices.

· 
The technical aspects of data collection and
index compilation have changed dramatically due to the rapid rate of
technological progress in recent years. Powerful information technology systems
make it possible to adopt methods that would not have been considered as little
as two decades ago: the advent of scanner data is revolutionising data
collection practices and the use of various internet sources for prices is
constantly developing.

· 
The Lisbon Treaty established a new comitology
set-up, introducing delegated and implementing acts. This needs to be reflected
in the legal framework.

These various changes
all necessitate redrafting of the legislation on HICP so as to modernise and rationalise
the legal basis and adapt it to today’s needs, both actual and potential.
Reviewing the HICP Regulation gives stakeholders the chance to reflect on the
existing rules and recommendations, to rationalise them and to focus on
particular aspects according to their current relevance and the best interests
of various types of users.

Many policy
areas in which the EU plays an active role require information on events and
developments affecting consumer price indices so that operational objectives
can be formulated and progress evaluated. EU legislation also requires Eurostat
to provide deflators of the highest possible quality, for which HICP are a
valuable input. The indices must be timely, accurate, complete, coherent and
comparable at EU level and between different product groups. Only by
modernising the European legislation on HICP can these requirements be met.

The proposed
HICP Regulation enshrines the principles of the European Statistics Code of
Practice relating to commitment to quality, sound methodology,
cost-effectiveness, relevance, accuracy, reliability, coherence and
comparability.

2.       RESULTS OF CONSULTATIONS WITH INTERESTED
PARTIES AND IMPACT ASSESSMENTS

The draft HICP Regulation
was discussed by expert groups made up of both producers of statistics, in
particular national statistical institutes, and users of statistics, including
the European Commission, the European Central Bank and national central banks.
The European Statistical System Committee was consulted.

An impact
assessment was not deemed necessary.

3.       LEGAL ELEMENTS OF THE PROPOSAL

The objective of
this proposal is to establish a common legal framework for the production of
harmonised indices by Member States, which involves collecting, compiling,
processing and submitting harmonised consumer price indices. These are
necessary for the systematic production of inflation measures in the European
Union.

This proposal
simplifies and clarifies the requirements for the compilation of these indices.
In particular, it:

· 
provides a new general framework applying to
well-defined categories of product groups;

· 
establishes a clear and well-defined scope of application;

· 
maintains specific measures for specific domains
such as health, education, social protection and insurance;

· 
addresses possible differences in interpretation
and difficulties for data suppliers in applying the rules;

· 
ensures that similar product groups are treated
in the same way across the EU;

· 
eliminates provisions that have become
redundant; and

· 
clarifies provisions that have led to
misinterpretations in the past.

Where further
specification or uniform conditions for implementation are needed, the
Regulation provides for the possibility of adopting delegated or implementing
acts in accordance with Articles 290 and 291 of the Treaty on the Functioning
of the European Union (TFEU).

In particular,
in order to ensure full comparability of consumer price indices, uniform
conditions are needed for:

· 
the breakdown of HICP by European classification
of individual consumption according to purpose (ECOICOP) categories;

· 
the methodology used in producing harmonised indices;

· 
the meaning and use of statistical units;

· 
the weights used in calculating harmonised
indices and metadata on the weights;

· 
the annual calendar for transmitting harmonised indices
and sub-indices;

· 
data and metadata exchange standards;

· 
conditions for revising data;

· 
basic information and methods to be used, based
on the evaluation of pilot studies; and

· 
technical quality assurance requirements relating
to the content of annual quality reports, the deadline for providing these
reports to Eurostat and the structure of the inventory.

In accordance with
Article 291 of the TFEU, the proposed Regulation therefore confers implementing
powers on the Commission.

In accordance
with Article 290 of the TFEU, the proposed Regulation delegates to the
Commission the power to adopt non-legislative acts of general application to
supplement or amend non-essential parts of the Regulation. This will allow the
Commission to:

· 
ensure comparability at international level of
the classification of individual consumption according to purpose (COICOP) used
for the breakdown of HICP;

· 
establish a threshold below which there is no
obligation to provide sub-indices of harmonised indices; and

· 
establish a list of sub-indices that Member
States are not obliged to produce.

The Commission
should ensure that these delegated acts do not impose a significant additional
administrative burden on Members States.

The proposal for
a revised HICP Regulation seeks to create a single legal measure covering all
uniform conditions. There are currently 20 different implementing regulations.
Under the new Regulation these would be combined into a single one, which would
give stakeholders and Member States greater clarity and make administration easier
and more effective. Simplifying requirements and their implementation in this
way is one of the main objectives of the proposed strategy for a new legal
framework for HICP.

4.       BUDGETARY IMPLICATION

None for the EU
budget.

2014/0346 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT
AND OF THE COUNCIL

on harmonised indices of consumer prices
and repealing Regulation (EC) No 2494/95

(Text with EEA relevance)

THE
EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to
the Treaty on the Functioning of the European Union, and in particular Article
338(1) thereof,

Having regard to
the proposal from the European Commission,

After
transmission of the draft legislative act to the national parliaments,

Having regard to
the opinion of the European Central Bank [1],

Acting in
accordance with the ordinary legislative procedure,

Whereas:

(1)       Harmonised
indices of consumer prices (HICP) are designed to measure inflation in a
harmonised manner across Member States. The Commission and the European Central
Bank use the HICP in their assessment of price stability in Member States under
Article 140 of the Treaty on the Functioning of the European Union (the Treaty).

(2)       The
European System of Central Banks (ESCB) uses the HICP as an index in order to
measure the achievement of the ESCB’s price stability objective under Article
127(1) of the Treaty, which is of particular relevance for the definition and
implementation of the monetary policy of the Union under Article 127(2) of the
Treaty.

(3)       Council
Regulation (EC) No 2494/95[2]
established a common framework for setting up harmonised indices of consumer
prices. This legal framework needs to be adapted to current needs and technical
progress.

(4)       This
Regulation takes into account the Commission's better regulation programme and,
in particular, the Commission Communication on smart regulation in the Union[3]. In the statistical field, the Commission
has set as a priority the simplification and improvement of the regulatory
environment in statistics[4].

(5)       HICP
should be broken down by categories of the European classification of
individual consumption according to purpose (ECOICOP). This classification
should ensure that all European statistics relating to private consumption are
consistent and comparable. The ECOICOP should also be consistent with the UN
COICOP, which is the international standard classifying individual consumption according
to purpose, and should therefore be adapted to changes of the UN COICOP.

(6)       The
regular HICP are based on observed prices, which also include taxes on
products. Hence, inflation is affected by changes to tax rates on products. For
inflation analysis and for convergence assessment in Member States, information
also needs to be collected on the impact of tax changes on inflation. To this
end, HICP should additionally be calculated on the basis of constant tax rate
prices.

(7)       Establishing
price indices for dwellings and in particular for owner-occupied housing (OOH
indices) is an important step towards improving the relevance and comparability
of HICP. House price indices are a necessary basis for compiling OOH indices.
In addition, house price indices are important indicators in their own right.

(8)       The
reference period of price indices should be updated at regular intervals. Rules
for common index reference periods of harmonised indices and their sub-indices
integrated at different points in time should be established in order to ensure
that the resulting indices are comparable and relevant.

(9)       In
order to enhance the gradual harmonisation of consumer price indices, pilot
studies should be launched to assess the feasibility of using additional basic
information or applying new methodological approaches.

(10)     Guidance
on the various stages of producing high-quality harmonised indices should be
given in a methodological manual in order to help Member States to produce
comparable indices of consumer prices. The methodological manual should be established
by the Commission (Eurostat) in close cooperation with Member States within the
European Statistical System and regularly updated. In the annual HICP inventory
referred to in Article 9(2)(b) of this Regulation, Member States should inform
the Commission (Eurostat) about divergences, if any, between the statistical
methods used and those recommended in the methodological manual.

(11)     The
Commission (Eurostat) should verify the sources and methods used by Member
States to calculate harmonised indices and should monitor the implementation of
the legal framework by Member States. For this purpose the Commission
(Eurostat) should maintain a regular dialogue with the Member States’ statistical
authorities.

(12)     Background
information is essential for assessing whether the detailed harmonised indices
provided by the Member States are sufficiently comparable. In addition,
transparent compilation methods and practices used in Member States help all
stakeholders to understand the harmonised indices and further improve their
quality. A set of rules for reporting harmonised metadata should therefore be
established.

(13)     In
order to ensure the quality of harmonised indices, confidential data and metadata
should be exchanged between the Commission (Eurostat), national central banks
and the European Central Bank in accordance with Regulation (EC) No 223/2009 of
the European Parliament and of the Council.[5].

(14)     Since
the objective of the present Regulation, namely the creation of common
statistical standards for harmonised indices, cannot be sufficiently achieved
by the Member States but can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in
Article 5 of the Treaty on European Union. In accordance with the principle of
proportionality, as set out in the same Article, this Regulation does not go
beyond what is necessary in order to achieve this objective.

(15)     In
order to ensure comparability at international level of the classification of
individual consumption according to purpose used for the breakdown of HICP and
to assure adaptation to changes of UN COICOP, to establish a threshold below
which there is no obligation to provide sub-indices of harmonised indices and
to establish a list of sub-indices that need not be produced by the Member
States, the power to adopt acts in accordance with Article 290 of the Treaty on
the Functioning of the European Union should be delegated to the Commission in
respect of harmonised indices. It is of particular importance that the
Commission carries out appropriate consultations during its preparatory work,
including at expert level. The Commission, when preparing and drawing up
delegated acts, should ensure simultaneous, timely and appropriate transmission
of relevant documents to the European Parliament and the Council.

(16)     In
order to ensure full comparability of consumer price indices, uniform
conditions are needed for the breakdown of the HICP by ECOICOP categories, for
the applied methodology in producing harmonised indices, for the information
provided by statistical units, for providing weights and metadata on the
weights, for the establishment of an annual calendar for the transmission of
the harmonised indices and sub-indices, for the data and metadata exchange standards,
for the uniform conditions for revisions, for improved basic information or
improved methods based on the evaluation of pilot studies and for technical
quality assurance requirements regarding the content of annual quality reports,
the deadline for providing the report to the Commission (Eurostat) and the
structure of the inventory. In order to ensure such uniform conditions for the
implementation of this Regulation, implementing powers should be conferred on
the Commission. Those powers should be exercised in accordance with Regulation
(EU) No 182/2011 of the European Parliament and of the Council.[6]

(17)     In
adopting implementing measures and delegated acts in accordance with this
Regulation, the Commission should take the utmost account of
cost-effectiveness.

(18)     In
the context of Article 7 of Regulation (EC) No 223/2009, the European
Statistical System Committee has been asked to provide its professional
guidance.

(19)     Regulation
(EC) No 2494/95 should be repealed.

HAVE ADOPTED THIS REGULATION:

Article 1
Subject matter

This Regulation lays
down a common framework for the development, production and dissemination of
harmonised indices of consumer prices (HICP) and of housing prices (HPI) at Union, national and sub-national level.

Article 2
Definitions

For the purposes
of this Regulation the following definitions apply:

(a) 
‘Development of statistics’ means establishing
and improving statistical methods, standards and procedures used in the
production and dissemination of statistics, with the aim of designing new
statistical measures and indicators.

(b) 
‘Production of statistics’ means all steps
involved in compiling statistics, including collecting, storing, processing and
analysing statistics.

(c) 
‘dissemination of statistics’ means
the activity of making statistics, statistical analyses and non-confidential
information accessible to users;

(d) 
‘products’ means goods and services as defined
in Annex A, point 3.01 of Regulation (EU) No 549/2013 of the European
Parliament and of the Council [7]
(hereinafter referred to as ‘ESA 2010’);

(e) 
‘consumer prices’ means the purchase prices paid
by households to purchase individual products by means of monetary transactions;

(f) 
‘purchase price’ means the price actually paid
by the purchaser for products, including any taxes less subsidies on the
products, after deduction of discounts for bulk or off-peak purchases from
standard prices or charges, excluding interest or services charges added under
credit arrangements and any extra charges incurred as a result of failing to
pay within the period specified at the time of purchase;

(g) 
‘harmonised indices of consumer prices (HICP)’
means the comparable indices of consumer prices produced by each Member State;

(h) 
‘harmonised indices of consumer prices at
constant tax rates (HICP-CT)’ means indices that measure changes in consumer
prices over a period of time excluding the impact of changes in tax rates on products
during that period of time;

(i) 
‘administered prices’ means prices that are
either directly set or influenced to a significant extent by the government;

(j) 
‘owner-occupied housing price index (OOH index)’
means an index that measures changes in the transaction prices of dwellings new
to the household sector and of other products that the households acquire in
their role as owner-occupiers;

(k) 
‘house price index (HPI)’ means an index that
measures changes in the transaction prices of dwellings purchased by households;

(l) 
‘sub-index of the HICP’ means a price index for
any of the categories of the European classification of individual consumption
according to purpose (hereinafter referred to as ‘ECOICOP’) as established in
the Annex;

(m) 
‘harmonised indices’ means the HICP, HICP-CT,
OOH indices and HPI;

(n) 
‘Laspeyres index’ means a price index of the
form

where P is the
relative index of the price levels in two periods, Q are the quantities
consumed, t0 is the base period and tn the period for which the index is computed;

(o) 
‘Laspeyres-type index’ means an index that
measures average price changes on the basis of unchanged expenditure compared
to the base period, i.e. holding the consumption pattern of households constant
as of the base period.

(p) 
‘index reference period’ means the period for
which the index is set to 100 index points;

(q) 
‘basic information’ with reference to HICP and
HICP-CT means data covering

– 
all purchase prices of products which need to be
taken into account in order to compute HICP sub-indices in accordance with this
Regulation,

– 
all characteristics that determine the product
price and any other characteristics relevant to the consumer purpose in
question,

– 
information on taxes and excise duties levied,

– 
information as to whether a price is fully or
partially administered, and

– 
all weights reflecting the level and structure
of the consumption of the products concerned.

(r) 
‘basic information’ with reference to OOH
indices and HPI means data covering

– 
 all transaction prices of dwellings purchased
by households which need to be taken into account to compute HPI indices in
accordance with this Regulation,

– 
 all characteristics which determine the
dwelling price or other relevant characteristics.

(s) 
'household' means a household as defined in
Annex A, paragraph 2.119 (a) and (b) of ESA 2010, irrespective of nationality
or residence status;

(t) 
'economic territory of the Member State' means
the territory as defined in Annex A, paragraph 2.05 of ESA 2010, with the
exception that the extraterritorial enclaves situated within the boundaries of
the country are included and the territorial enclaves situated in the rest of
the world are excluded;

(u) 
‘household final monetary consumption
expenditure’ means that part of final consumption expenditure incurred by:

– 
households,

– 
in monetary transactions,

– 
on the economic territory of the Member State,

– 
on products that are used for the direct
satisfaction of individual needs or wants, as defined in Annex A paragraph
3.101 of ESA 2010,

– 
in one or both of the time periods being
compared;

(v) 
‘significant change of production method’ means
a change that is estimated to affect the annual rate of change of a given
Harmonised Index or part thereof in any period by more than:

– 
0.1 percentage points for the all-items HICP or
the OOH or HPI,

– 
0.3, 0.4, 0.5 or 0.6 percentage points for any
ECOICOP division, group, class or sub-class (5-digit) respectively.

Article 3
Compilation of the harmonised indices

1.           Member
States shall provide the Commission (Eurostat) with all harmonised indices as
defined in Article 2(m).

2.           Harmonised
indices shall be compiled using a Laspeyres-type formula.

3.           The
HICP and HICP-CT shall be based on the price changes and weights of products
included in household final monetary consumption expenditure.

4.           The
HICP shall not cover transactions between households, except in the case of
rentals paid by tenants to private landlords, where the latter act as market
producers of services purchased by households (tenants).

5.           HICP
sub-indices shall be compiled for the categories of ECOICOP. Uniform conditions
for the breakdown of the HICP by ECOICOP categories shall be adopted by means
of implementing acts. Those implementing acts shall be adopted in accordance
with the examination procedure referred to in Article 11(2).

Article 4
Comparability of the harmonised indices

1.           For
HICP or OOH indices to be considered comparable, any difference across
countries at all levels of detail shall only reflect differences in price
changes or expenditure patterns.

2.           Any
sub-indices of the harmonised indices that deviate from the concepts or methods
of this Regulation shall be deemed comparable if they result in an index that
is estimated to differ systematically by:

(a) 
less than or equal to 0.1 per cent on average
over one year against the previous year from an index compiled following the
methodological approach of this Regulation, in the case of HICP;

(b) 
less than or equal to one per cent on average
over one year against the previous year from an index compiled following the
methodological approach of this Regulation, in the case of OOH and HPI.

Where such a
calculation is not possible, the consequences of using a methodology which
deviates from the concepts or methods of this Regulation must be set out in
detail.

3.           The
Commission shall be empowered to adopt delegated acts in accordance with
Article 10 for the modification of the Annex in order to ensure comparability of
the harmonised indices at international level.

4.           In order to ensure uniform conditions, the appropriate
methodology for producing comparable harmonised indices shall be defined by
means of implementing acts. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in Article 11(2).

Article 5
Data requirements

1.           Member
States shall collect basic information representative of their country for harmonised
indices and their sub-indices.

2.           The
information shall be obtained from statistical units as defined in Council
Regulation (EEC) No 696/93 [8].

3.           The
statistical units that provide information on products included in household
final monetary consumption expenditure shall cooperate in the collection or
provision of basic information as required. The statistical units shall give
accurate and complete information, including in electronic form if requested.
On request of the national bodies responsible for compiling official statistics,
the statistical units shall provide information in electronic form, such as
scanner data, and at the level of detail necessary in order to produce
harmonised indices and to evaluate compliance with the comparability
requirements and the quality of the harmonised indices. Uniform conditions for
providing this information shall be established by means of implementing acts.
Those implementing acts shall be adopted in accordance with the examination
procedure referred to in Article 11(2).

4.           The
harmonised indices and their sub-indices shall be scaled to the common index
reference period 2015. This scaling shall take effect with the index for
January 2016.

5.           The harmonised indices and their sub-indices shall be
rescaled to a new common index reference period in cases of a major
methodological change of harmonised indices or every 10 years starting from 2015.
The rescaling to the new index reference period shall take effect with the
index for January of the following calendar year. The Commission shall be
empowered to adopt delegated acts in accordance with Article 10 to establish
detailed rules on rescaling of harmonised indices linked to major
methodological changes.

6.           In
order not to impose an unnecessary burden on Member States and to the extent
that the sub-indices of harmonised indices are only significant above a certain
threshold, the Commission shall be empowered to adopt delegated acts in
accordance with Article 10 in order to establish a threshold below which there is
no obligation to provide those sub-indices.

7.           The
Commission shall be empowered to adopt delegated acts in accordance with
Article 10 in order to establish a list of sub-indices of ECOICOP that need not
be produced by the Member States, either because they do not cover private
consumption or because the degree of methodological harmonisation is not
sufficient.

Article 6
Frequency

1.           Member
States shall provide the Commission (Eurostat) with HICP, HICP-CT and their respective
sub-indices at monthly intervals, including those sub-indices produced at longer
intervals.

2.           Member
States shall provide the Commission (Eurostat) with OOH indices and HPI at quarterly
intervals. They may be provided at monthly intervals on a voluntary basis.

3.           Member
States are not obliged to produce sub-indices at monthly or quarterly intervals
where less frequent data collection fulfils the comparability requirements of
Article 4. Member States shall inform the Commission (Eurostat) of the ECOICOP
and OOH categories that they intend to collect at intervals less frequent than,
respectively, monthly or quarterly.

4.           Each
year, Member States shall review and update sub-index weights for the harmonised
indices. Uniform conditions for providing weights and metadata on the weights
shall be established by means of implementing acts. Those implementing acts
shall be adopted in accordance with the examination procedure referred to in
Article 11(2).

Article 7
Deadlines, exchange standards and revisions

1.           Member
States shall provide harmonised indices and all sub-indices to the Commission
(Eurostat) no later than 20 calendar days after the end of the reference month
for monthly series and 85 calendar days after the end of the reference quarter
for quarterly series.

2.           Member
States shall provide the Commission (Eurostat) with the data and metadata
required by this Regulation in accordance with data and metadata exchange
standards.

3.           Sub-indices
of harmonised indices that have already been published may be revised.

4.           The
establishment of an annual calendar for submitting harmonised indices and
sub-indices referred to in paragraph 1, the data and metadata exchange
standards referred to in paragraph 2, and the uniform conditions for
revision as referred to in paragraph 3 shall be specified in detail by
means of implementing acts. Those implementing acts shall be adopted in
accordance with the examination procedure referred to in Article 11(2).

Article 8
Pilot studies

1.           Whenever
improved basic information is required for the compilation of harmonised indices,
or when the need for improved comparability of indices is identified in the
methods referred to in Article 4(2), the Commission (Eurostat) may launch pilot
studies to be carried out on a voluntary basis by the Member States.

2.           The
pilot studies shall assess the feasibility of obtaining improved basic
information or adopting new methodological approaches.

3.           The
results of the pilot studies shall be evaluated by the Commission (Eurostat) in
close cooperation with the Member States and main users of harmonised indices,
taking into account the benefits of having improved price information relative
to the additional costs of collection and compilation.

4.           Based
on the evaluation of the pilot studies, improved basic information or improved
methods shall be introduced by means of implementing acts. Those implementing
acts shall be adopted in accordance with the examination procedure referred to
in Article 11(2).

Article 9
Quality assurance

1.           Member
States shall ensure the quality of the harmonised indices provided. For the
purposes of this Regulation, the standard quality criteria set out in Article
12(1) of Regulation (EC) No 223/2009 shall apply.

2.           Member
States shall provide the Commission (Eurostat) with:

(a) 
an annual standard quality report covering the
quality criteria referred to in Article 12(1) of Regulation (EC) No 223/2009;

(b) 
an annual inventory with details of data
sources, definitions and methods used, including details of any divergences
between the statistical methods used and those recommended in the
methodological manual; and

(c) 
further related information at the level of
detail necessary to evaluate compliance with the comparability requirements and
the quality of the harmonised indices if requested by the Commission
(Eurostat).

3.           If
a Member State intends to introduce a significant change in the production
methods of the harmonised indices or part thereof, the Member State shall inform the Commission (Eurostat) at the latest three months before any such change
would enter into force. The Member State shall provide the Commission
(Eurostat) with a quantification of the impact of the change.

4.           Technical
quality assurance requirements regarding the content of the standard annual
quality report, the deadline for providing the report to the Commission
(Eurostat) and the structure of the inventory shall be established by means of
implementing acts. Those implementing acts shall be adopted in accordance with
the examination procedure referred to in Article 11(2).

Article 10
Exercise of the delegation

1.           The
power to adopt delegated acts is conferred on the Commission subject to the
conditions laid down in this Article.

2.           The
delegation of powers referred to in Articles 4(3) and 5(5) to (7) shall be
conferred for an indeterminate period of time.

3.           The
delegation of powers referred to in Articles 4(3) and 5(5) to (7) may be
revoked at any time by the European Parliament or by the Council. A decision to
revoke shall put an end to the delegation of the power specified in that
decision. It shall take effect the day following the publication of the
decision in the Official Journal of the European Union or at a later date
specified therein. It shall not affect the validity of the delegated acts
already in force.

4.           As
soon as it adopts a delegated act, the Commission shall notify it simultaneously
to the European Parliament and to the Council.

5.           A
delegated act adopted pursuant to Articles 4(4) and 5(5) to (7) shall enter
into force only if no objection has been expressed by either the European
Parliament or the Council within a period of two months of notification of that
act to the European Parliament and the Council or if, before the expiry of that
period, the European Parliament and the Council have both informed the
Commission that they will not object. That period shall be extended by two
months at the initiative of the European Parliament or the Council.

Article 11
Committee

1.           The
Commission shall be assisted by the European Statistical System Committee
established by Regulation (EC) No 223/2009. That Committee shall be a committee
within the meaning of Regulation (EU) No 182/2011.

2.           Where
reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011
shall apply.

Article 12
Repeal

1.           Without
prejudice to paragraph 2, Member States shall continue to provide harmonised indices
in accordance with Regulation (EC) No 2494/95 up to the transmissions of data
referring to 2015.

2.           Regulation
(EC) No 2494/95 is repealed with effect from 1 January 2016. References to the
repealed Regulation shall be construed as being made to this Regulation.

Article 13
Entry into force

This Regulation
shall enter into force on the twentieth day following that of its publication
in the Official Journal of the European Union.

It shall take effect for the first
time to data referring to January 2016.

This
Regulation shall be binding in its entirety and directly applicable in all
Member States.

Done at Brussels,

For
the European Parliament                        For the Council

The
President                                                 The President

[1]               OJ C [...].

[2]                      Council Regulation (EC) No 2494/95 of 23 October 1995 concerning
harmonised indices of consumer prices (OJ L 257, 27.10.1995, p.1).

[3]                      Communication from the Commission to the European Parliament, the
Council, the Economic and Social Committee and the Committee of the Regions
'Smart Regulation in the European Union', COM(2010) 543.

[4]                      Communication from the Commission to the European Parliament and the
Council on ‘the production method of EU statistics: a vision for the next
decade’, COM(2009) 404 final.

[5]               Regulation
(EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009
on European Statistics (OJ L 87, 31.3.2009, p.164).

[6]               Regulation (EU) No 182/2011 of the European
Parliament and of the Council of 16 February 2011 laying down the rules and
general principles concerning mechanisms for control by Member States of the
Commission’s exercise of implementing powers (OJ L 55, 28.2.2011, p. 13).

[7]               Regulation (EU) No 549/2013 of the European
Parliament and of the Council of 21 May 2013 on the European system of national
and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

[8]               Council Regulation (EEC) No 696/93 of 15 March 1993
on the statistical units for the observation and analysis of the production
system in the Community (OJ L 76, 30.3.1993, p. 1).

ANNEX

European classification of individual
consumption according to purpose (ECOICOP)

01                    FOOD AND
NON-ALCOHOLIC BEVERAGES

01.1                 Food

01.1.1              Bread and cereals

01.1.1.1           Rice

01.1.1.2           Flours and other cereals

01.1.1.3           Bread

01.1.1.4           Other bakery products

01.1.1.5           Pizza and quiche

01.1.1.6           Pasta products and
couscous

01.1.1.7           Breakfast cereals

01.1.1.8           Other cereal products

01.1.2              Meat

01.1.2.1           Beef and veal

01.1.2.2           Pork

01.1.2.3           Lamb and goat

01.1.2.4           Poultry

01.1.2.5           Other meats

01.1.2.6           Edible offal

01.1.2.7           Dried, salted or smoked
meat

01.1.2.8           Other meat preparations

01.1.3              Fish and seafood

01.1.3.1           Fresh or chilled fish

01.1.3.2           Frozen fish

01.1.3.3           Fresh or chilled seafood

01.1.3.4           Frozen seafood

01.1.3.5           Dried, smoked or salted
fish and seafood

01.1.3.6           Other preserved or
processed fish and seafood-based preparations

01.1.4              Milk, cheese and eggs

01.1.4.1           Fresh whole milk

01.1.4.2           Fresh low fat milk

01.1.4.3           Preserved milk

01.1.4.4           Yoghurt

01.1.4.5           Cheese and curd

01.1.4.6           Other milk products

01.1.4.7           Eggs

01.1.5              Oils and fats

01.1.5.1           Butter

01.1.5.2           Margarine and other
vegetable fats

01.1.5.3           Olive oil

01.1.5.4           Other edible oils

01.1.5.5           Other edible animal fats

01.1.6              Fruit

01.1.6.1           Fresh or chilled fruit

01.1.6.2           Frozen fruit

01.1.6.3           Dried fruit and nuts

01.1.6.4           Preserved fruit and
fruit-based products

01.1.7              Vegetables

01.1.7.1           Fresh or chilled
vegetables other than potatoes and other tubers

01.1.7.2           Frozen vegetables other
than potatoes and other tubers

01.1.7.3           Dried vegetables, other
preserved or processed vegetables

01.1.7.4           Potatoes

01.1.7.5           Crisps

01.1.7.6           Other tubers and
products of tuber vegetables

01.1.8              Sugar, jam, honey,
chocolate and confectionery

01.1.8.1           Sugar

01.1.8.2           Jams, marmalades and
honey

01.1.8.3           Chocolate

01.1.8.4           Confectionery products

01.1.8.5           Edible ices and ice
cream

01.1.8.6           Artificial sugar
substitutes

01.1.9              Food products n.e.c.

01.1.9.1           Sauces, condiments

01.1.9.2           Salt, spices and
culinary herbs

01.1.9.3           Baby food

01.1.9.4           Ready-made meals

01.1.9.9           Other food products
n.e.c.

01.2                 Non-alcoholic
beverages

01.2.1              Coffee, tea and cocoa

01.2.1.1           Coffee

01.2.1.2           Tea

01.2.1.3           Cocoa and powdered
chocolate

01.2.2              Mineral waters, soft
drinks, fruit and vegetable juices

01.2.2.1           Mineral or spring waters

01.2.2.2           Soft drinks

01.2.2.3           Fruit and vegetable
juices

02                    ALCOHOLIC
BEVERAGES, TOBACCO AND NARCOTICS

02.1                 Alcoholic beverages

02.1.1              Spirits

02.1.1.1           Spirits and liqueurs

02.1.1.2           Alcoholic soft drinks

02.1.2              Wine

02.1.2.1           Wine from grapes

02.1.2.2           Wine from other fruits

02.1.2.3           Fortified wines

02.1.2.4           Wine-based drinks

02.1.3              Beer

02.1.3.1           Lager beer

02.1.3.2           Other alcoholic beer

02.1.3.3           Low and non-alcoholic
beer

02.1.3.4           Beer-based drinks

02.2                 Tobacco

02.2.0              Tobacco

02.2.0.1           Cigarettes

02.2.0.2           Cigars

02.2.0.3           Other tobacco products

02.3                 Narcotics

02.3.0              Narcotics

02.3.0.0           Narcotics

03                    CLOTHING AND
FOOTWEAR

03.1                 Clothing

03.1.1              Clothing materials

03.1.1.0           Clothing materials

03.1.2              Garments

03.1.2.1           Garments for men

03.1.2.2           Garments for women

03.1.2.3           Garments for infants (0
to 2 years) and children (3 to 13 years)

03.1.3              Other articles of
clothing and clothing accessories

03.1.3.1           Other articles of
clothing

03.1.3.2           Clothing accessories

03.1.4              Cleaning, repair and
hire of clothing

03.1.4.1           Cleaning of clothing

03.1.4.2           Repair and hire of
clothing

03.2                 Footwear

03.2.1              Shoes and other
footwear

03.2.1.1           Footwear for men

03.2.1.2           Footwear for women

03.2.1.3           Footwear for infants and
children

03.2.2              Repair and hire of
footwear

03.2.2.0           Repair and hire of
footwear

04                    HOUSING, WATER,
ELECTRICITY, GAS AND OTHER FUELS

04.1                 Actual rentals for
housing

04.1.1              Actual rentals paid by
tenants

04.1.1.0           Actual rentals paid by
tenants

04.1.2              Other actual rentals

04.1.2.1           Actual rentals paid by
tenants for secondary residences

04.1.2.2           Garage rentals and other
rentals paid by tenants

04.2                 Imputed rentals for
housing

04.2.1              Imputed rentals of
owner-occupiers

04.2.1.0           Imputed rentals of
owner-occupiers

04.2.2              Other imputed rentals

04.2.2.0           Other imputed rentals

04.3                 Maintenance and repair
of the dwelling

04.3.1              Materials for the
maintenance and repair of the dwelling

04.3.1.0           Materials for the
maintenance and repair of the dwelling

04.3.2              Services for the
maintenance and repair of the dwelling

04.3.2.1           Services of plumbers

04.3.2.2           Services of electricians

04.3.2.3           Maintenance services for
heating systems

04.3.2.4           Services of painters

04.3.2.5           Services of carpenters

04.3.2.9           Other services for
maintenance and repair of the dwelling

04.4                 Water supply and
miscellaneous services relating to the dwelling

04.4.1              Water supply

04.4.1.0           Water supply

04.4.2              Refuse collection

04.4.2.0           Refuse collection

04.4.3              Sewage collection

04.4.3.0           Sewage collection

04.4.4              Other services relating
to the dwelling n.e.c.

04.4.4.1           Maintenance charges in
multi-occupied buildings

04.4.4.2           Security services

04.4.4.9           Other services related
to dwelling

04.5                 Electricity, gas and
other fuels

04.5.1              Electricity

04.5.1.0           Electricity

04.5.2              Gas

04.5.2.1           Natural gas and town gas

04.5.2.2           Liquefied hydrocarbons (butane, propane,
etc.)

04.5.3              Liquid fuels

04.5.3.0           Liquid fuels

04.5.4              Solid fuels

04.5.4.1           Coal

04.5.4.9           Other solid fuels

04.5.5              Heat energy

04.5.5.0           Heat energy

05                    FURNISHINGS, HOUSEHOLD EQUIPMENT AND
ROUTINE HOUSEHOLD MAINTENANCE

05.1                 Furniture and
furnishings, carpets and other floor coverings

05.1.1              Furniture and
furnishings

05.1.1.1           Household furniture

05.1.1.2           Garden furniture

05.1.1.3           Lighting equipment

05.1.1.9           Other furniture and
furnishings

05.1.2              Carpets and other floor
coverings

05.1.2.1           Carpets and rugs

05.1.2.2           Other floor coverings

05.1.2.3           Services of laying of
fitted carpets and floor coverings

05.1.3              Repair of furniture,
furnishings and floor coverings

05.1.3.0           Repair of furniture,
furnishings and floor coverings

05.2                 Household textiles

05.2.0              Household textiles

05.2.0.1           Furnishing fabrics and
curtains

05.2.0.2           Bed linen

05.2.0.3           Table linen and bathroom
linen

05.2.0.4           Repair of household
textiles

05.2.0.9           Other household textiles

05.3                 Household appliances

05.3.1              Major household
appliances whether electric or not

05.3.1.1           Refrigerators, freezers
and fridge-freezers

05.3.1.2           Clothes washing machines, clothes drying machines
and dish washing machines

05.3.1.3           Cookers

05.3.1.4           Heaters, air
conditioners

05.3.1.5           Cleaning equipment

05.3.1.9           Other major household
appliances

05.3.2              Small electric
household appliances

05.3.2.1           Food processing
appliances

05.3.2.2           Coffee machines, tea
makers and similar appliances

05.3.2.3           Irons

05.3.2.4           Toasters and grills

05.3.2.9           Other small electric
household appliances

05.3.3              Repair of household
appliances

05.3.3.0           Repair of household
appliances

05.4                 Glassware, tableware
and household utensils

05.4.0              Glassware, tableware
and household utensils

05.4.0.1           Glassware, crystal-ware,
ceramic ware and chinaware

05.4.0.2           Cutlery, flatware and
silverware

05.4.0.3           Non-electric kitchen
utensils and articles

05.4.0.4           Repair of glassware,
tableware and household utensils

05.5                 Tools and equipment
for house and garden

05.5.1              Major tools and equipment

05.5.1.1           Motorized major tools
and equipment

05.5.1.2           Repair, leasing and
rental of major tools and equipment

05.5.2              Small tools and
miscellaneous accessories

05.5.2.1           Non-motorized small
tools

05.5.2.2           Miscellaneous small tool
accessories

05.5.2.3           Repair of non-motorized
small tools and miscellaneous accessories

05.6                 Goods and services for
routine household maintenance

05.6.1              Non-durable household
goods

05.6.1.1           Cleaning and maintenance
products

05.6.1.2           Other non-durable small
household articles

05.6.2              Domestic services and
household services

05.6.2.1           Domestic services by
paid staff

05.6.2.2           Cleaning services

05.6.2.3           Hire of furniture and
furnishings

05.6.2.9           Other domestic services
and household services

06                    HEALTH

06.1                 Medical products, appliances
and equipment

06.1.1              Pharmaceutical products

06.1.1.0           Pharmaceutical products

06.1.2              Other medical products

06.1.2.1           Pregnancy tests and
mechanical contraceptive devices

06.1.2.9           Other medical products
n.e.c.

06.1.3              Therapeutic appliances
and equipment

06.1.3.1           Corrective eye-glasses
and contact lenses

06.1.3.2           Hearing aids

06.1.3.3           Repair of therapeutic
appliances and equipment

06.1.3.9           Other therapeutic
appliances and equipment

06.2                 Out-patient services

06.2.1              Medical services

06.2.1.1           General practice

06.2.1.2           Specialist practice

06.2.2              Dental services

06.2.2.0           Dental services

06.2.3              Paramedical services

06.2.3.1           Services of medical
analysis laboratories and X-ray centres

06.2.3.2           Thermal-baths, corrective-gymnastic therapy,
ambulance services and hire of therapeutic equipment

06.2.3.9           Other paramedical
services

06.3                 Hospital services

06.3.0              Hospital services

06.3.0.0           Hospital services

07                    TRANSPORT

07.1                 Purchase of vehicles

07.1.1              Motor cars

07.1.1.1           New motor cars

07.1.1.2           Second-hand motor cars

07.1.2              Motor cycles

07.1.2.0           Motor cycles

07.1.3              Bicycles

07.1.3.0           Bicycles

07.1.4              Animal drawn vehicles

07.1.4.0           Animal drawn vehicles

07.2                 Operation of personal
transport equipment

07.2.1              Spare parts and
accessories for personal transport equipment

07.2.1.1           Tyres

07.2.1.2           Spare parts for personal
transport equipment

07.2.1.3           Accessories for personal
transport equipment

07.2.2              Fuels and lubricants
for personal transport equipment

07.2.2.1           Diesel

07.2.2.2           Petrol

07.2.2.3           Other fuels for personal
transport equipment

07.2.2.4           Lubricants

07.2.3              Maintenance and repair
of personal transport equipment

07.2.3.0           Maintenance and repair
of personal transport equipment

07.2.4              Other services in
respect of personal transport equipment

07.2.4.1           Hire of garages, parking
spaces and personal transport equipment

07.2.4.2           Toll facilities and
parking meters

07.2.4.3           Driving lessons, tests,
licences and road worthiness tests

07.3                 Transport services

07.3.1              Passenger transport by
railway

07.3.1.1           Passenger transport by
train

07.3.1.2           Passenger transport by
underground and tram

07.3.2              Passenger transport by
road

07.3.2.1           Passenger transport by
bus and coach

07.3.2.2           Passenger transport by
taxi and hired car with driver

07.3.3              Passenger transport by
air

07.3.3.1           Domestic flights

07.3.3.2           International flights

07.3.4              Passenger transport by
sea and inland waterway

07.3.4.1           Passenger transport by
sea

07.3.4.2           Passenger transport by
inland waterway

07.3.5              Combined passenger
transport

07.3.5.0           Combined passenger transport

07.3.6              Other purchased
transport services

07.3.6.1           Funicular, cable-car and
chair-lift transport

07.3.6.2           Removal and storage
services

07.3.6.9           Other purchased
transport services n.e.c.

08                    COMMUNICATION

08.1                 Postal services

08.1.0              Postal services

08.1.0.1           Letter handling services

08.1.0.9           Other postal services

08.2                 Telephone and telefax
equipment

08.2.0              Telephone and telefax
equipment

08.2.0.1           Fixed telephone
equipment

08.2.0.2           Mobile telephone
equipment

08.2.0.3           Other equipment of
telephone and telefax equipment

08.2.0.4           Repair of telephone or
telefax equipment

08.3                 Telephone and telefax
services

08.3.0              Telephone and telefax
services

08.3.0.1           Wired telephone services

08.3.0.2           Wireless telephone
services

08.3.0.3           Internet access
provision services

08.3.0.4           Bundled
telecommunication services

08.3.0.5           Other information
transmission services

09                    RECREATION AND
CULTURE

09.1                 Audio-visual,
photographic and information processing equipment

09.1.1              Equipment for the
reception, recording and reproduction of sound and picture

09.1.1.1           Equipment for the
reception, recording and reproduction of sound

09.1.1.2           Equipment for the
reception, recording and reproduction of sound and vision

09.1.1.3           Portable sound and
vision devices

09.1.1.9           Other equipment for the reception, recording and
reproduction of sound and picture

09.1.2              Photographic and
cinematographic equipment and optical instruments

09.1.2.1           Cameras

09.1.2.2           Accessories for
photographic and cinematographic equipment

09.1.2.3           Optical instruments

09.1.3              Information processing
equipment

09.1.3.1           Personal computers

09.1.3.2           Accessories for
information processing equipment

09.1.3.3           Software

09.1.3.4           Calculators and other
information processing equipment

09.1.4              Recording media

09.1.4.1           Pre-recorded recording
media

09.1.4.2           Unrecorded recording
media

09.1.4.9           Other recording media

09.1.5              Repair of audio-visual,
photographic and information processing equipment

09.1.5.0           Repair of audio-visual,
photographic and information processing equipment

09.2                 Other major durables
for recreation and culture

09.2.1              Major durables for
outdoor recreation

09.2.1.1           Camper vans, caravans
and trailers

09.2.1.2           Aeroplanes, microlight
aircraft, gliders, hang-gliders and hot-air balloons

09.2.1.3           Boats, outboard motors
and fitting out of boats

09.2.1.4           Horses, ponies and
accessories

09.2.1.5           Major items for games
and sport

09.2.2              Musical instruments and
major durables for indoor recreation

09.2.2.1           Musical instruments

09.2.2.2           Major durables for
indoor recreation

09.2.3              Maintenance and repair
of other major durables for recreation and culture

09.2.3.0           Maintenance and repair
of other major durables for recreation and culture

09.3                 Other recreational
items and equipment, gardens and pets

09.3.1              Games, toys and hobbies

09.3.1.1           Games and hobbies

09.3.1.2           Toys and celebration
articles

09.3.2              Equipment for sport,
camping and open-air recreation

09.3.2.1           Equipment for sport

09.3.2.2           Equipment for camping
and open-air recreation

09.3.2.3           Repair of equipment for
sport, camping and open-air recreation

09.3.3              Gardens, plants and
flowers

09.3.3.1           Garden products

09.3.3.2           Plants and flowers

09.3.4              Pets and related
products

09.3.4.1           Purchase of pets

09.3.4.2           Products for pets

09.3.5              Veterinary and other
services for pets

09.3.5.0           Veterinary and other
services for pets

09.4                 Recreational and
cultural services

09.4.1              Recreational and
sporting services

09.4.1.1           Recreational and
sporting services - Attendance

09.4.1.2           Recreational and
sporting services - Participation

09.4.2              Cultural services

09.4.2.1           Cinemas, theatres,
concerts

09.4.2.2           Museums, libraries,
zoological gardens

09.4.2.3           Television and radio
licence fees, subscriptions

09.4.2.4           Hire of equipment and
accessories for culture

09.4.2.5           Photographic services

09.4.2.9           Other cultural services

09.4.3              Games of chance

09.4.3.0           Games of chance

09.5                 Newspapers, books and
stationery

09.5.1              Books

09.5.1.1           Fiction books

09.5.1.2           Educational text books

09.5.1.3           Other non-fiction books

09.5.1.4           Binding services and
E-book downloads

09.5.2              Newspapers and
periodicals

09.5.2.1           Newspapers

09.5.2.2           Magazines and
periodicals

09.5.3              Miscellaneous printed
matter

09.5.3.0           Miscellaneous printed
matter

09.5.4              Stationery and drawing
materials

09.5.4.1           Paper products

09.5.4.9           Other stationery and
drawing materials

09.6                 Package holidays

09.6.0              Package holidays

09.6.0.1           Package domestic
holidays

09.6.0.2           Package international
holidays

10                    EDUCATION

10.1                 Pre-primary and
primary education

10.1.0              Pre-primary and primary
education

10.1.0.1           Pre-primary education
(ISCED-97 level 0)

10.1.0.2           Primary education
(ISCED-97 level 1)

10.2                 Secondary education

10.2.0              Secondary education

10.2.0.0           Secondary education

10.3                 Post-secondary
non-tertiary education

10.3.0              Post-secondary
non-tertiary education

10.3.0.0           Post-secondary
non-tertiary education (ISCED-97 level 4)

10.4                 Tertiary education

10.4.0              Tertiary education

10.4.0.0           Tertiary education

10.5                 Education not
definable by level

10.5.0              Education not definable
by level

10.5.0.0           Education not definable
by level

11                    RESTAURANTS AND
HOTELS

11.1                 Catering services

11.1.1              Restaurants, cafés and
the like

11.1.1.1           Restaurants, cafés and
dancing establishments

11.1.1.2           Fast food and take away
food services

11.1.2              Canteens

11.1.2.0           Canteens

11.2                 Accommodation services

11.2.0              Accommodation services

11.2.0.1           Hotels, motels, inns and
similar accommodation services

11.2.0.2           Holiday centres, camping sites, youth hostels and
similar accommodation services

11.2.0.3           Accommodation services
of other establishments

12                    MISCELLANEOUS
GOODS AND SERVICES

12.1                 Personal care

12.1.1              Hairdressing salons and
personal grooming establishments

12.1.1.1           Hairdressing for men and
children

12.1.1.2           Hairdressing for women

12.1.1.3           Personal grooming
treatments

12.1.2              Electric appliances for
personal care

12.1.2.1           Electric appliances for
personal care

12.1.2.2           Repair of electric
appliances for personal care

12.1.3              Other appliances,
articles and products for personal care

12.1.3.1           Non-electrical
appliances

12.1.3.2           Articles for personal hygiene and wellness,
esoteric products and beauty products

12.2                 Prostitution

12.2.0              Prostitution

12.2.0.0           Prostitution

12.3                 Personal effects n.e.c.

12.3.1              Jewellery, clocks and
watches

12.3.1.1           Jewellery

12.3.1.2           Clocks and watches

12.3.1.3           Repair of jewellery,
clocks and watches

12.3.2              Other personal effects

12.3.2.1           Travel goods

12.3.2.2           Articles for babies

12.3.2.3           Repair of other personal
effects

12.3.2.9           Other personal effects
n.e.c.

12.4                 Social protection

12.4.0              Social protection

12.4.0.1           Child care services

12.4.0.2           Retirement homes for
elderly persons and residences for disabled persons

12.4.0.3           Services to maintain
people in their private homes

12.4.0.4           Counselling

12.5                 Insurance

12.5.1              Life insurance

12.5.1.0           Life insurance

12.5.2              Insurance connected
with the dwelling

12.5.2.0           Insurance connected with
the dwelling

12.5.3              Insurance connected
with health

12.5.3.1           Public insurance
connected with health

12.5.3.2           Private insurance
connected with health

12.5.4              Insurance connected
with transport

12.5.4.1           Motor vehicle insurance

12.5.4.2           Travel insurance

12.5.5              Other insurance

12.5.5.0           Other insurance

12.6                 Financial services n.e.c.

12.6.1              FISIM

12.6.1.0           FISIM

12.6.2              Other financial
services n.e.c.

12.6.2.1           Charges by banks and
post offices

12.6.2.2           Fees and service charges
of brokers, investment counsellors

12.7                 Other services n.e.c.

12.7.0              Other services n.e.c.

12.7.0.1           Administrative fees

12.7.0.2           Legal services and
accountancy

12.7.0.3           Funeral services

12.7.0.4           Other fees and services