58/97 - - - I
1This document is meant purely as a documentation tool and the institutions do not assume any liability for its con-
tents
COUNCIL REGULATION (EC, EURATOM) No 58/97
of 20 December 1996
concerning structural business statistics
(OJ No L 14, 17. 1. 1997, p. 1)
Amended by:
Official Journal
No page date
Council Regulation (EC, Euratom) No 410/98 of 16 February 1998 L 52 1 21. 2. 1998
58/97 - - - I
ICOUNCIL REGULATION (EC, EURATOM) No 58/97
of 20 December 1996
concerning structural business statistics
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the T reaty establishing the EuropeanCommunity, and in particular Article 213 thereof,
Having regard to the draft Regulation submitted by the
Commission (
1),
Having regard to the opinion of the European Parlia-
ment (2),
Having regard to the opinion of the Economic and Social
Committee (3),
(1) Whereas in its resolution of 14 November 1989 on
internal trade in the context of the internal market (4)
the Council requested the Commission in particular to
improve trade statistics by making them compatiblewith Community definitions and increasing, as far as
necessary, the supply of such statistics to the Statisti-
cal Office of the European Communities;
(2) Whereas in Decision 92/326/EEC (
5)t h eC o u n c i l
adopted a two-year programme (1992 to 1993) for
the development of European statistics on services;
whereas this programme includes the compilation of
harmonized statistics at national and regional levels,
particularly for the distributive trades;
(3) Whereas in its Directive 78/660/EEC (6)t h eC o u n c i l
adopted measures to improve the coordination of
national provisions concerning the presentation and
content of annual accounts and annual reports, the
valuation methods used therein and their publication
in respect of certain types of company;
(4) Whereas the Community has, in the mean time, made
substantial progress towards integration; whereas new
economic, competition, social, environmental and en-
terprise policies and guidelines call for initiatives and
decisions based on valid statistics; whereas the in-
formation provided for under existing Community
legislation or available in Member States is insuffi-
cient, inadequate or insufficiently comparable to serve
as a reliable basis for the work of the Commission;
(1) OJ No C 146, 13. 6. 1995, p. 6.
(2) OJ No C 96, 1. 4. 1996, p. 236.
(3) OJ No C 236, 11. 9. 1995, p. 61.
(4) OJ No C 297, 25. 11. 1989, p. 2.
(5) OJ No L 179, 1. 7. 1992, p. 131.
(6) OJ No L 222, 14. 8. 1978, p. 11. Directive as last amended
by Directive 94/8/EC (OJ No L 82, 25. 3. 1994, p. 33).
58/97 - - - I
II(5) Whereas by its Decision 93/379/EEC (1)t h eC o u n c i l
adopted a multiannual programme of Community
measures to intensify the priority areas and to ensure
the continuity and consolidation of policy for enter-
prise, in particular small and medium-sized enter-
prises, in the Community; whereas statistics are
needed to assess the impact of the measures under-
taken to achieve the objectives laid down in the Deci-
sion, in particular to have statistics which are compar-
able for businesses of all sectors, statistics on the
national and international subcontracting relations be-
tween businesses and improved statistics on small and
medium-sized enterprises; whereas these needs must
not lead to the imposition of unreasonably onerous
reporting requirements on small and medium-sized
enterprises;
(6) Whereas in its Decision 93/464/EEC (2)t h eC o u n c i l
adopted a framework programme for priority actions
in the field of statistical information for 1993 to 1997;
(7) Whereas there is a need for statistics on business con-
duct, in particular concerning research, development
and innovation, environmental protection, investment,
eco-industries, tourism and high-technology industries;
whereas the development of the Community and the
operation of the internal market increase the need for
comparable data on the structure of earnings of em-
ployees, the cost of labour and on training;
(8) Whereas there is a need for complete and reliable
statistical sources in order to enable a correct applica-
tion of Council Directive 89/130/EEC, Euratom of 13
February 1989 on the harmonization of the compila-
tion of the gross national product at market prices (3);
(9) Whereas the compilation of national and regional ac-
counts according to the European system of inte-
grated economic accounts (ESA) requires the devel-
opment of comparable, complete and reliable
statistical sources;
(10) Whereas there is a need for regional indicators and
accounts;
(11) Whereas, in order to carry out the tasks entrusted to
it under the T reaties, especially with regard to the in-
ternal market, the Commission must have exhaustive,
up-to-date, reliable and comparable information on
the structure, activity, competitiveness and perform-
ance of enterprises in the Community;
(12) Whereas standardization is required to meet Com-
munity needs for information concerning economic
convergence;
(1) OJ No L 161, 2. 7. 1993, p. 68.
(2) OJ No L 219, 28. 8. 1993, p. 1.
(3) OJ No L 49, 21. 2. 1989, p. 26.
58/97 - - - I
III(13) Whereas businesses and their professional associations
need such information in order to understand their
markets and to compare their activity and perform-
ance with those of their competitors, at regional,
national and international level;
(14) Whereas the creation of common statistical standards
that permit the production of harmonized data is an
action which can only be undertaken efficiently at
Community level; whereas such standards will be im-
plemented in each Member State under the authority
of the bodies and institutions in charge of compiling
official statistics;
(15) Whereas the best method of ascertaining the struc-
ture, activity, competitiveness and performance of en-
terprises in the Community consists in compiling stat-
istics in accordance with common methodological
principles and common definitions of characteristics;whereas it is only from coordinated compilation that
harmonized statistics can be drawn up with reliability,
speed, flexibility and the level of detail required to
meet the needs of the Commission and of enterprises;
(16) Whereas the definition of kind-of-activity units (KAU)
corresponds to one or more operational subdivisions
of the enterprise; whereas, for a KAU to be observ-
able, the enterprise’s information system must be ca-
pable of indicating or calculating for each KAU at
least the value of production, intermediate consump-
tion, manpower costs, the operating surplus and em-
ployment and gross fixed capital formation; whereas
KAUs falling within a particular heading in the stat-
istical classification of economic activities in the Euro-
pean Community (NACE REV . 1) can produce prod-
ucts outside the homogeneous group, on account of
secondary activities connected with them which cannot
be separately identified from available accounting
documents; whereas it can be concluded that the en-
terprise and the KAU are indentical when it proves
impossible for an enterprise to indicate or calculate
information on all of the variables listed in this recital
for one or more operational subdivisions;
(17) Whereas the statistical data compiled within a Com-
munity system must be of a satisfactory quality and
this quality, as well as the burden it entails, must be
comparable from one Member State to another;
whereas it is therefore necessary to establish jointly
the criteria enabling these requirements to be met;
58/97 - - - I
IV(18) Whereas it is necessary to simplify the administrative
procedures for enterprises, particularly small and me-
dium-sized enterprises, including the promotion of
new technologies for data collection and compilation
of statistics; whereas it may still be necessary to col-
lect directly from enterprises the data necessary to
compile structural business statistics, using methods
and techniques which will ensure that they are ex-
haustive, reliable and up to date, without giving rise
for the parties concerned, in particular for small and
medium-sized enterprises, to a burden which is dis-
proportionate in relation to the results which users of
the statistics can reasonably expect;
(19) Whereas the signing of the General Agreement on
T rade in Services (GATS) has led to a substantial
need for information on the size of the signatories’
markets and their shares of those markets for the pur-pose of managing and developing that Agreement;
(20) Whereas it is necessary to have a legal framework
common to all business activities and domains of busi-
ness statistics covering also the activities and domains
for which statistics are not yet developed;
(21) Whereas Directive No 64/475/EEC (
1)a n dD i r e c t i v e
No 72/221/EEC (2), which aimed to provide a body of
coherent statistics, have not been able to take account
of economic and technical changes that have occurred
since their adoption and should therefore be repealed;
(22) Whereas, in order to enable the rules for the collec-
tion and statistical processing of data and for proces-
sing and transmission of the results to be clarified
further, it is necessary to confer on the Commission,
assisted by the Statistical Programme Committee set
up by Decision 89/382/EEC, Euratom (3), the power
to adopt measures for the application of this Regula-
tion,
HAS ADOPTED THIS REGULATION:
(1) Council Directive 64/475/EEC of 30 July 1964 concerning
coordinated annual surveys of investment in industry (OJNo L 131, 13. 8. 1964, p. 2193). Directive as last amendedby the 1985 Act of Accession.
(2) Council Directive 72/211/EEC of 6 June 1972 concerning
coordinated annual surveys of industrial activity (OJ No L133, 10. 6. 1972, p. 57). Directive as last amended by the1985 Act of Accession.
(
3) OJ No L 181, 28. 6. 1989, p. 47.
58/97 - - - I
1Article 1
The objective of this Regulation shall be to establish a
common framework for the collection, compilation, trans-
mission and evaluation of Community statistics on the
structure, activity, competitiveness and performance of
businesses in the Community.
Article 2
The compilation of statistics shall have as its purpose, in
particular, to analyse:
(i) the structure and evolution of the activities of busi-
nesses;
(ii) the factors of production used and other elements al-
lowing business activity, performance and competitive-
ness to be measured;
(iii) the regional, national, Community and international
development of businesses and markets;
(iv) business conduct;
(v) small and medium-sized enterprises;
(vi) specific characteristics of enterprises related to par-
ticular groupings of activities.
Article 3
1. This Regulation shall cover all market activities in
Sections C to K and M to O of the statistical classification
of economic activities in the European Community (NACE
REV . 1).
2. Statistical units of the types listed in Section I of the
Annex to Council Regulation (EEC) No 696/93 on the
statistical units for the observation and analysis of the pro-
d u c t i o ns y s t e mi nt h eE u r o p e a nC o m m u n i t y (1)a n dw h i c h
are classified under one of the activities referred to in
paragraph 1 shall be included in the scope of this Regula-
tion. The use of particular units for the compilation of
statistics shall be specified in the Annexes to this Regula-
tion.
Article 4
1. The statistics to be compiled for the areas referred to
in Article 2 shall be grouped as modules. The modules
shall be defined in the Annexes to this Regulation.
2. The following information shall be laid down in each
module:
(i) the activities for which the statistics are to be com-
piled, drawn from the coverage indicated in Article 3
(1);
(1) OJ No L 76, 30. 3. 1993, p. 1. Regulation as amended by
the 1994 Act of Accession.58/97
58/97 - - - I
2(ii) the types of statistical unit to be used for the com-
pilation of the statistics, drawn from the list of statisti-
cal units referred to in Article 3 (2);
(iii) lists of characteristics for which statistics are to be
compiled for the domains listed in Article 2 and the
reference periods for those characteristics;
(iv) a list of statistics to be compiled on business demog-
raphy;
(v) the frequency for the compilation of the statistics,
which shall be yearly or multi-yearly. If the compila-
tion is multi-yearly, it shall be done at least once
every 10 years;
(vi) the timetable showing the first reference years for the
statistics to be compiled;
(vii) the standards relating to representativeness and qual-
ity evaluation;
(viii)the period of time from the end of the reference
period within which the statistics are to be trans-
mitted;
(ix) the maximum length of the transitional period which
may be conceded.
Article 5
The modules in this Regulation shall be:
— a common module for annual structural statistics de-
fined in Annex 1,
— a detailed module for structural statistics in industry
defined in Annex 2,
— a detailed module for structural statistics in trade de-
fined in Annex 3,
— a detailed module for structural statistics in construc-
tion defined in Annex 4.
— a detailed module for structural statistics in insurance
defined in Annex 5.
Article 6
1. Member States shall acquire the necessary data for
the observation of the characteristics in the lists referred toin the modules in Article 5.
2. Member States may acquire the necessary data using
a combination of different sources specified below, apply-
ing the principle of administrative simplification:
— compulsory surveys: the legal units, to which the stat-
istical units called on by the Member States belong or
of which they are composed, shall be obliged to give
accurate and complete information within the pre-
scribed deadlines,58/97
410/98
58/97
58/97 - - - I
3— other sources which are at least equivalent as regards
accuracy and quality,
— statistical estimation procedures where some of the
characteristics have not been observed for all of the
units.
3. In order to reduce response burdens, the national
authorities and the Community authority shall, under the
limits and the conditions fixed by each Member State and
by the Commission in their respective spheres of compet-
ence, have access to administrative data sources covering
the fields of activity of their own public administrations to
the extent that these data are necessary to meet the accu-
racy requirements referred to in Article 7.
4. Member States and the Commission, within their re-
spective fields of competence, shall promote the conditions
for increased use of electronic data transmission and auto-
matic data-processing.
Article 7
1. Member States shall take the necessary measures to
ensure that the data transmitted reflect the structure of the
population of the statistical units laid down in the An-
nexes.
2. Quality evaluation shall be carried out comparing the
benefits of the availability of the data with the costs of
c o l l e c t i o na n dt h eb u r d e no nb u s i n e s s ,e s p e c i a l l yo ns m a l l
enterprises.
3. Member States shall transmit to the Commission, at
its request, all the information necessary for the evaluation
referred to in paragraph 2.
Article 8
1. From the collected and estimated data Member States
shall produce comparable results, following the breakdown
stipulated for each module in Article 5.
2. In order that Community aggregates may be com-
piled, Member States will produce component national re-
sults according to the levels of NACE REV . 1, laid down
in the modules in the Annexes, or determined in accord-
ance with the procedure laid down in Article 13.
Article 9
1. Member States shall transmit the results provided for
in Article 8 of this Regulation, including confidential data,
to the Statistical Office of the European Communities in
accordance with the existing Community provisions on
transmission of data subject to statistical confidentiality.
These Community provisions shall apply to the treatment
of the results, in so far as they include confidential data.58/97
58/97 - - - I
42. The results shall be transmitted in an appropriate
technical format and within a period of time from the end
of the reference period which shall be laid down for each
module referred to in Article 5 and shall be no longer
than 18 months. In addition, a small number of estimated
preliminary results shall be transmitted within a period of
time from the end of the reference period which shall be
laid down for each module referred to in Article 5 and
shall be no longer than 10 months.
Article 10
Member States shall transmit to the Commission, at its re-
quest, any relevant information with regard to the imple-
mentation of the Regulation in the Member States.
Article 11
1. During the transitional periods, derogations from the
provisions of the Annexes may be accepted in so far as the
national statistical systems require major adaptations.
2. A supplementary transitional period may be accorded
to a Member State for the compilation of statistics where
it is impossible to meet the provisions of this Regulation
because of derogations granted pursuant to Council Re-
gulation (EEC) No 2186/93 of 22 July 1993 on Commun-
ity coordination in drawing up business registers for stat-
istical purposes (1).
3. The obligations under this Regulation shall be fully
applied by Member States by the end of the transitional
period.
Article 12
The Commission shall determine, under the procedure laid
down in Article 13, the procedures for implementing thisRegulation including the measures for adjustment to econ-
omic and technical developments concerning the collection
and statistical processing of data, the processing and the
transmission of the results, taking into consideration the
principle that the benefits of the measure must outweigh
its cost and provided that major additional resources are
not involved either for the Member States or for enter-
prises as compared with the original provisions of this Re-
gulation, in particular:
(i) the updating of the lists of characteristics, statistics on
business demography and preliminary results in so far
as such updating, after a quantitative assessment, does
not imply an increase in the number of units surveyed
nor a burden on the units which is disproportionate
to the anticipated results (Articles 4 and 9);
(ii) the frequency of the compilation of the statistics (Ar-
ticle 4);
(1) OJ No L 196, 5. 8. 1993, p. 1.58/97
58/97 - - - I
5(iii) the definitions of the characteristics and their rel-
evance for certain activities (Article 4);
(iv) the definition of the reference period (Article 4);
(v) the first reference year for the compilation of the pre-
liminary results (Article 9);
(vi) criteria for the evaluation of quality (Article 7);
(vii) the breakdown of results, in particular the classifica-
tions to be used and the combinations of the size
classes (Article 8);
(viii)the appropriate technical format for the transmission
of results (Article 9);
(ix) the updating of the periods of time for the trans-
mission of data (Article 9);
(x) the transitional period and derogations from the
provisions of this Regulation granted during that
period (Article 11).
Article 13
1. The Commission shall be assisted by the Statistical
Programme Committee established by Decision
89/382/EEC, Euratom.
2. The representative of the Commission shall submit to
the Committee a draft of the measures to be taken. TheCommittee shall deliver its opinion on the draft within a
time limit which the Chairman may lay down according to
the urgency of the matter. The opinion shall be delivered
by the majority laid down in Article 148 (2) of the T reaty
in the case of decisions which the Council is required to
adopt on a proposal from the Commission. The votes of
the representatives of the Member States within the Com-
mittee shall be weighted in the manner set out in that Ar-
ticle. The Chairman shall not vote.
3. (a) The Commission shall adopt the measures envis-
aged if they are in accordance with the opinion
of the Committee.
(b) If the measures envisaged are not in accordance
with the opinion of the Committee, or if no
opinion is delivered, the Commission shall, with-
out delay, submit to the Council a proposal re-
lating to the measures to be taken. The Council
shall act by a qualified majority.
If, on the expiry of a period of three months from the date
of referral to the Council, the Council has not acted, the
proposed measures shall be adopted by the Commission.
Article 14
1. The Commission shall, within three years of the date
of entry into force of this Regulation and again every three
years thereafter, submit a report to the European Parlia-
ment and the Council on the statistics compiled pursuant
to this Regulation and in particular on their quality and
t h eb u r d e no nb u s i n e s s .58/97
58/97 - - - I
62. In the reports referred to in paragraph 1, the Com-
mission shall propose any amendments it considers necess-
ary.
Article 15
Directives 64/475/EEC and 72/221/EEC shall cease to
apply after the transmission of all the data for the 1994
reference year.
Article 16
This Regulation shall enter into force on the 20th day fol-
lowing its publication in the Official Journal of the Euro-
pean Communities.58/97
58/97 - - - I
7ANNEX 1
A COMMON MODULE FOR ANNUAL STRUCTURAL STA-
TISTICS
Section 1
Aims
The aim of this Annex is to establish a common framework for
the collection, compilation, transmission and evaluation of Com-
munity statistics on the structure, activity, competitiveness and
performance of business in the Member States.
Section 2
Scope
T h es t a t i s t i c st ob ec o m p i l e dr e l a t et ot h ed o m a i n sr e f e r r e dt oi n
Article 2 (i), (ii) and (iii) of this Regulation, in particular to the
analysis of value-added and of its main components.
Section 3
Coverage
1. The statistics are to be compiled for the activities listed in
Section 9.
2. Pilot studies are to be conducted for the activities listed in
Section 10.
Section 4
Characteristics
1. The lists of characteristics set out below indicate, where rel-
evant, the type of statistical unit for which the statistics areto be compiled.
2. The Commission will, in accordance with the procedure laid
down in Article 13 of this Regulation, lay down the corre-
sponding titles of the characteristics for which the statistics
are to be compiled on activities in Section J of NACE REV .1 which correspond most closely to those listed in para-
graphs 3 to 5.
3. Yearly demographic statistics:
Code Title Comment
11 11 0 Number of enterprises
11 21 0 Number of local units
4. Enterprise characteristics for which yearly statistics are to
be complied:
Code Title Comment
12 11 0 Turnover
12 12 0 Production value
12 14 0 V alue -added at basic prices58/97
58/97 - - - I
8Code Comment Title
12 15 0 V alue -added at factor cost
13 31 0 Personnel costs
13 11 0 T otal purchases of goods and
servicesTransmissionoptional
13 12 0 Purchases of goods and
services purchased for resalein the same condition asreceived
15 11 0 Gross investment in tangible
goods
16 11 0 Number of persons employed
16 13 0 Number of employees
5. Characteristics for which yearly regional statistics are to be
compiled:
Code Title Comment
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goodsOptional
16 11 0 Number of persons employed
6. Pilot studies are to be conducted for the characteristics
listed in Section 10.
Section 5
First reference year
The first reference year for which statistics are to be compiled is
the calendar year 1995.
Section 6
Report on the quality of statistics
For each of the characteristics listed in Section 4, point 4,
Member States will indicate the degree of precision by referenceto a confidence level of 95%, which the Commission will include
in the report provided for in Article 14 of this Regulation, taking
account of the application in each Member State of that Article.
Section 7
Production of results
1 . T h er e s u l t sa r et ob eb r o k e nd o w nt ot h el e v e lo ft h e
groupings of activities listed in Section 9.58
/97
58/97 - - - I
92. Some results are also to be broken down into size classes
for each group of Sections C to G of NACE REV . 1 and to
the level of the groupings listed in Section 9 for the other
sections.
3. The results of the regional statistics are to be broken down
to NACE REV . 1 2-digit level (divisions) and level II of the
nomenclature of territorial units (NUTS).
Section 8
Transmission of results
1. The results are to be transmitted within 18 months of the
end of the calendar year of the reference period.
2. Preliminary national results or estimates are transmitted
within 10 months of the end of the calendar year of the
r e f e r e n c ep e r i o df o rt h ee n t e r p r i s es t a t i s t i c sc o m p i l e df o r
the characteristics listed below:
12 11 0 (turnover)
16 11 0 (number of persons employed).
These preliminary results are to be broken down to NACE
REV . 1 3-digit level (group), except for Sections H, I, J and
Ko fN A C ER E V .1 ,f o rw h i c ht h e ya r et ob eb r o k e nd o w n
according to the groupings laid down in Section 9.
Section 9
Groupings of activities
The following groupings of activities refer to the NACE REV . 1
classification.
SECTIONS C, D, E AND F
Mining and quarrying; manufacturing; electricity, gas and water
supply; construction.
T o enable Community statistics to be compiled, Member States
will transmit component national results broken down to the
classes of NACE REV . 1.
SECTION G
Wholesale and retail trade; repair of motor vehicles, motorcycles
and personal and household goods.
T o enable Community statistics to be compiled, Member States
will transmit component national results broken down to the
classes of NACE REV . 1.
SECTION H
Hotels and restaurants
55.1 + 55.2 ‘Hotels’ and ‘Campsites and other provision
of short -stay accommodation’
55.3 + 55.4 + 55.5 ‘Restaurants’ and ‘Bars’ and ‘Canteens and
catering’58/97
58/97 - - - I
10SECTION I
Transport, storage and communication
60.1 Transport via railways
60.21 + 60.22 +
60.23‘Other land transport’ without ‘freight
transport by road’
60.24 Freight transport by road
60.3 Transport via pipelines61.1 Sea and coastal water transport61.2 Inland water transport62 Air transport63.1 + 63.2 + 63.4 ‘Supporting and auxiliary transport
activities’ without ‘activities of travelagencies and tour operators; touristassistance activities nec’
63.3 ‘ Activities of travel agencies and tour
operators; tourist assistance activities nec’
64.11 National post activities
64.12 Courier activities other than national post
activities
64.2 Telecommunications
SECTION J
Financial intermediation
65.11 Central banking
65.12 Other monetary intermediation66.01 Life insurance66.03 Non -life insurance
SECTION K
Real estate, renting and business activities
70 Real estate activities
71.1 + 71.2 ‘Renting of automobiles’ and ‘renting of
other transport equipment’
71.3 Renting of other machinery and equipment
71.4 Renting of personal and houshold goods
nec
72 Computer -related activities
73 Research and development58
/97
58/97 - - - I
1174.11 + 74.12 +
74.14 + 74.15‘Legal activities’ and ‘accounting
bookkeeping and auditing activities, taxconsultancy’ and ‘business and managementconsultancy activities’ and ‘managementactivities of holding companies’
74.13 Market research and public opinion polling74.2 + 74.3 ‘ Architectural and engineering activities and
related technical consultancy’ and ‘T echnicaltesting and analysis’
74.4 Advertising
74.5 Labour recruitment and provision of
personnel
74.6 Investigation and security activities
74.7 Industrial cleaning74.8 Other business activities nec
Section 10
Reports and pilot studies
1. Member States will provide the Commission with a report
relating to the definition, structure and availability of in-formation on statistical units which are classified under
Group 652, Class 6602, Division 67 and Sections M to O of
NACE REV . 1. The Commission will, in accordance with
the procedure laid down in Article 13 of this Regulation,
institute a series of pilot studies for these activities to becompleted by Member States for the 1998 reference year at
the latest. These pilot studies will be carried out in order to
assess the feasibility of collecting the data necessary for thecompilation of results for these activities, taking into ac-
count the benefits of the avaibility of the data in relation to
t h ec o s to fc o l l e c t i o na n dt h eb u r d e no nb u s i n e s s .
2. For the activities listed in Section 9, Member States will
provide the Commission with a report relating to the avail-
ability of the necessary data for the compilation of resultsfor the following characteristics:
Code Title Comment
12 18 0 Financial surplus Legal persons
only
14 11 0 Turnover from
intra-Community deliveries of
goods and services
14 12 0 Turnover from
extra-Community exports of
goods and services
14 21 0 Intra -Community acquisitions
of goods and services58/97
58/97 - - - I
12Code Comment Title
14 22 0 Extra -Community imports of
goods and services
15 11 0 Gross investment in tangible
goodsFor regionaldata only
The Commission will, in accordance with the procedure laid
down in Article 13 of this Regulation, institute a series ofpilot studies for these characteristics to be completed by
Member States for the 1998 reference year at the latest.
These pilot studies will be carried out in order to assess the
feasibility of collecting the data necessary for the compila-
tion of results for these characteristics, taking into accountthe benefits of the availability of the data in relation to the
cost of collection and the burden on business.
3. For sections G to K of NACE REV . 1, Member States will
provide the Commission with a report relating to the avail-
ability of the necessary data for the breakdown of results
according to the existence or otherwise of a majority controlby non-resident enterprises as defined in the GATS. The
Commission will, in accordance with the procedure laid
down in Article 13 of this Regulation, institute a series ofpilot studies for this breakdown to be completed for the
1998 reference year at the latest. These pilot studies will be
carried out in order to assess the feasibility of collecting thedata necessary for the compilation of results for this break-
down, taking into account the benefits of the data in rela-
tion to the costs of collection and the burden on business.
4. The Commission will inform the Council of the possibilities
of compiling statistics for the activities, characteristics and
breakdowns listed in paragraphs 1, 2 and 3 and will include
a recommendation on the addition of some or all of these
activities, characteristics and breakdowns to the lists in Sec-tions 4, 7 and 9.
Section 11
Transition period
For the purposes of the common module defined in this Annex,
the transitional period will not extend more than four years be-yond the first reference years for the compilation of the statistics
indicated in Section 5.58
/97
58/97 - - - I
13ANNEX 2
A DETAILED MODULE FOR STRUCTURAL STATISTICS IN
INDUSTRY
Section 1
Aims
The aim of this Annex is to establish a common framework for
the collection, compilation, transmission and evaluation of Com-
munity statistics on the structure, activity, competitiveness andperformance of the industry sector.
Section 2
Scope
T h es t a t i s t i c st ob ec o m p i l e dr e l a t et ot h ed o m a i n sr e f e r r e dt oi n
Article 2 (i), (ii), (iii), (iv) and (v) of this Regulation, in particu-lar to:
— a central list of statistics for a detailed analysis of the struc-
ture, activity, performance and competitiveness of industrialactivities,
— a further list of statistics for the study of special subjects.
Section 3
Coverage
The statistics are to be compiled for all activities classified within
the coverage of Sections C, D and E of NACE REV . 1. These
sections cover the activities of mining and quarrying (C), manu-
facturing (D) and electricity, gas and water supply (E). Enterprisestatistics will relate to the population of all enterprises classified
according to their main activity in Sections C, D and E.
Section 4
Characteristics
1. The lists of characteristics and statistics set out below indi-
cate, where relevant, the type of statistical unit for which
the statistics are to be compiled and whether they are to becompiled with a yearly or multi-yearly frequency. The statis-
tics and characteristics in italics are also included in the lists
in the common module.
2. Yearly demographic statistics:
Code Title Comment
11 11 0 Number of enterprises
11 12 0 Number of births of
enterprises
11 13 0 Number of deaths of
enterprises
11 21 0Number of local units
11 31 0 Number of kind of activity
units58/97
58/97 - - - I
143. Enterprise characteristics for which yearly statistics are to
be compiled:
Code Title Comment
12 11 0 Turnover
12 12 0 Production value
12 13 0 Gross margin on goods for
resale
12 14 0 V alue -added at basic prices Transmission
optional
12 15 0 V alue -added at factor cost
12 17 0 Gross operating surplus
13 11 0 Total purchases of goods and
services
13 12 0 Purchases of goods and services
purchased for resale in thesame condition as received
13 13 1 Payments for agency workers
13 21 3 Change in stocks of finished
products and work in progressmanufactured by the unit
13 32 0 Wages and salaries
13 33 0 Social security costs
13 41 1 Payments for long -term rental
and operational leasing ofgoods
15 12 0 Gross investment in land
15 13 0 Gross investment in existing
buildings and structures
15 14 0 Gross investment in
construction and alteration ofbuildings
15 15 0 Gross investment in
machinery and equipment
15 21 0 Sales of tangible investment
goods
15 31 0 Value of tangible goods
acquired through financialleasing
16 11 0 Number of persons employed
16 13 0 Number of employees
16 13 1 Number of part -time
employees
16 13 2 Number of apprentices58/97
58/97 - - - I
15Code Comment Title
16 14 0 Number of employees in
full-time equivalent units
16 15 0 Number of hours worked by
employees
18 11 0 Turnover from the principal
activity at the NACE REV . 14-digit level
18 12 0 Turnover from industrial
activities
18 15 0 Turnover from service
activities
18 16 0 Turnover from trading
activities of purchase andresale and from intermediaryactivities
20 11 0 Purchases of energy products
(in value)Section Eexcluded
21 11 0 Investment in equipment and
plant for pollution control,and special anti -pollution
accessories (mainlyend-of-pipe equipment) (*)
22 11 0 Total intramural R & D
expenditure (*)
22 12 0 T otal number of R &D
personnel (*)
(*) If the total amount of the turnover and the number of persons
employed in a division of NACE REV . 1 Sections C to E
normally represent, in a Member State, less than 1 % of the
Community total, the information necessary for the compilation
of statistics relating to characteristics 21 11 0, 22 11 0 and 22 12
0 need not be collected for the purposes of the Regulation.If necessary for Community policy requirements, the
Commission may, in accordance with the procedure laid down
in Article 13 of this Regulation, request ad hoc collection of thisdata.
4. Enterprise characteristics for which multi-yearly statistics are
to be compiled:
Code Title Comment
15 42 0 Gross investment in
concessions, patents, licences,trade marks and similar rights
15 44 1 Investment in purchased
software
15 44 2 Investment in software
produced by the unitOptional
16 13 5 Number of homeworkers Divisions17/18/19/21/22/25/28/31/32/3658/97
58/97 - - - I
16Code Comment Title
20 21 0 Purchases of hard coal (in
value)Section Eexcluded
20 22 0 Purchases of coke (in value) Section Eexcluded
20 23 0 Purchases of patent fuels (in
value)Section Eexcluded
20 24 0 Purchases of gas oil (in value) Section Eexcluded
20 25 0 Purchases of heavy fuel oil (in
value)Section Eexcluded
20 26 0 Purchases of other petroleum
products (in value)Section Eexcluded
20 27 0 Purchases of natural gas (in
value)Section Eexcluded
20 28 0 Purchases of derived gas (in
value)Section Eexcluded
20 29 0 Purchases of renewable energy
sources (in value)Section Eexcluded
20 30 0 Purchases of heat (in value) Section Eexcluded
20 31 0 Purchases of electricity (in
value)Section Eexcluded
23 11 0 Payments to subcontractors
5. Characteristics for which yearly regional statistics are to be
compiled:
Code Title Comment
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goods
16 11 0 Number of persons employed
6. Kind-of-activity unit characteristics for which yearly statistics
a r et ob ec o m p i l e d :
Code Title Comment
12 11 0 Turnover
12 12 0 Product value
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goods
16 11 0 Number of persons employed
7. Pilot studies are to be conducted for the characteristics
listed in Section 9.58/97
58/97 - - - I
17Section 5
First reference year
1. The first reference year for which yearly statistics are to be
compiled is the calendar year 1995. The first reference years
for the statistics to be compiled with a multi-yearly fre-
quency are specified below for the codes under which thecharacteristics are listed:
Calendar year 1997: Codes 20 21 0 to 20 31 0
1542015441 15420,15441
a n d1 54 42
Calendar year 1999: Codes 23 11 0
Calendar year 2000: Codes 16 13 5
2. Multi-yearly statistics are to be compiled at least every five
years.
Section 6
Report on the quality of statistics
For each key characteristic Member States will indicate the de-
gree of precision by reference to a confidence level of 95% which
the Commission will include in the report provided for in Article14 of this Regulation, taking account of the application in each
Member State of that Article. The key characteristics are to be
laid down by the Commission in accordance with the procedurelaid down in Article 13 of this Regulation.
Section 7
Production of results
1 . T h er e s u l t sa r et ob eb r o k e nd o w nt ot h eN A C ER E V .1
4-digit level (class).
2. Some results are also to be broken down into size classes
and to NACE REV . 1 3-digit level (group).
3. Some results are also to be broken down between public
and private sector enterprises and to the NACE REV . 1
3-digit level (group).
4. The results for the statistics compiled from kind-of-activity
units are to be broken down to the NACE REV . 1 4-digit
level (class).
5. The results for the regional statistics are simultaneously to
be broken down to the NACE REV . 1 2-digit level (divi-
sion) and level II of the nomenclature of territorial units(NUTS).
6. The results for the characteristic 21 11 0 concerning invest-
ment for the protection of the environment, are to be com-piled for the following groupings of NACE REV . 1:
Section C
Subsection DASubsections DB and DC
Subsection DD
Subsection DESubsection DF58
/97
58/97 - - - I
18Subsections DG and DH
Subsection DI
Division 27
Division 28Subsections DK and DL and DM and DN
Division 40
Division 41
Section 8
Transmission of results
The results are to be transmitted within 18 months of the end of
the calendar year of the reference period.
Preliminary national results or estimates are transmitted within
10 months of the end of the calendar year of the reference
period for the enterprise statistics referred to in Section 4 (3)
compiled for the characteristics listed below:
C o d e s 1 11 10 ( N u m b e ro fe n t e r p r i s e s )
12 11 0 (Turnover)12 12 0 (Production value)13 11 0 (T otal purchases of goods and services)13 32 0 (Wages and salaries)15 11 0 (Gross investment in tangible goods)16 11 0 (Number of persons employed).
These preliminary results are to be broken down to the NACE
REV . 1 3-digit level (group).
Section 9
Reports and pilot studies
Member States will provide the Commission with a report relat-
ing to the availability of the necessary data for the compilation of
results for the following characteristics:
Code Title Comment
12 16 0 Income from ordinary activities Legal persons only
12 18 0 Financial surplus Legal persons only
12 19 0 Gross ordinary surplus Legal persons only
12 20 0 Profit or loss for the year Legal persons only
14 11 0 Turnover from intra -Community
deliveries of goods and services
14 12 0 Turnover from extra -Community
e x p o r t so fg o o d sa n ds e r v i c e s
14 21 0 Intra -Community acquisitions of
goods and services58/97
58/97 - - - I
19Code Comment Title
14 22 0 Extra -Community imports of
goods and services
15 43 0 Marketing expenditure
15 61 0 Purchases of shares and
participating interestsLegal persons only
15 62 0 Sales of shares and participating
interestsLegal persons only
21 12 0 Investment in equipment and
plant linked to cleanertechnology (‘integratedtechnology’)
21 14 0 T otal current expenditure on
environmental protection
23 12 0 Income from subcontracting
The Commission will, in accordance with the procedure laid down
in Article 13 of this Regulation, institute a series of pilot studiesfor these characteristics to be completed by the Member States
for the 1998 reference year at the latest. These pilot studies will
be carried out in order to assess the feasibility of collecting the
data necessary for the compilation of results for these characteris-
tics, taking into account the benefits of the availability of the datain relation to the cost of collection and the burden on business.
The Commission will inform the Council of the possibilities of
compiling statistics for the characteristics and will submit a rec-ommendation on the addition of some or all of these characteris-
tics to the lists in Section 4.
Section 10
Transitional period
For the purposes of the detailed module defined in this Annex,
the transitional period will not extend more than four years be-
yond the first reference years for the compilation of the statistics
indicated in Section 5.58
/97
58/97 - - - I
20ANNEX 3
A DETAILED MODULE FOR STRUCTURAL STATISTICS ON
DISTRIBUTIVE TRADES
Section 1
Aims
The aim of this Annex is to establish a common framework for
the collection, compilation, transmission and evaluation of Com-
munity statistics on the structure, activity, competitiveness andperformance of the distributive trade sector.
Section 2
Scope
T h es t a t i s t i c st ob ec o m p i l e dr e l a t et ot h ed o m a i n sr e f e r r e dt oi n
Article 2 (i), (ii), (iii) and (vi) of this Regulation, in particular to:
— the structure of the distributive trade network and its evol-
ution,
— distributive activity and forms of selling, as well as patterns
of supply and sale.
Section 3
Coverage
1. The statistics are to be compiled for all activities within the
coverage of Section G of NACE REV . 1. This sector coversthe activities of wholesale and retail trade; repair of motor
vehicles, motorcycles and personal and household goods.
Enterprise statistics refer to the population of all enter-prises whose main activity is classified in Section G.
2. If the total amount of the turnover and the number of per-
sons employed in a division of NACE REV . 1 Section G
normally represent, in a Member State, less than 1 % of the
Community total, the information laid down in this Annexwhich is not in Annex 1 need not be collected for the pur-
poses of the Regulation.
3. If necessary for Community policy requirements, the Com-
mission may, in accordance with the procedure laid down in
Article 13 of this Regulation, request ad hoc collection of
the data referred to in paragraph 2.
Section 4
Characteristics
1. The lists of characteristics and statistics set out below indi-
cate, where relevant, the type of statistical unit for which
the statistics are to be compiled and whether they are to becompiled with a yearly or multi-yearly frequency. The statis-
tics and characteristics in italics are also included in the
common module lists.
2. Yearly demographic statistics:
Code Title Comment
Demographic data
11 11 0 Number of enterprises
11 21 0 Number of local units58/97
58/97 - - - I
213. Enterprise characteristics for which yearly statistics are to
be compiled:
Code Title Comment
Accounting data
12 11 0 Turnover
12 12 0 Production value
12 13 0 Gross margin on goods for
resale
12 14 0 V alue -added at basic prices Optional
12 15 0 V alue -added at factor costs
12 17 0 Gross operating surplus
13 11 0 Total purchases of goods and
services
13 12 0 Purchases of goods and services
for resale in the same conditionas received
13 21 0 Change in stocks of goods and
services
13 21 1 Change in stocks of goods and
services purchased for resalein the same condition asreceived
13 31 0 Personnel costs
13 32 0 Wages and salaries
Data relating to the capitalaccount
15 11 0 Gross investment in tangible
goods
15 12 0 Gross investment in land
15 13 0 Gross investment in existing
buildings and structures
15 14 0 Gross investment in
construction and alteration ofbuildings
15 15 0 Gross investment in
machinery and equipment
15 21 0 Sales of tangible investment
goods
15 31 0 Value of tangible goods
acquired through financialleasing58/97
58/97 - - - I
22Code Comment Title
Data on employment
16 11 0 Number of persons employed
16 13 0 Number of employees
16 13 1 Number of part -time
employees
Breakdown of turnover bytype of activity
18 10 0 Turnover from agriculture,
forestry, fishing and industrialactivities
18 13 0 Turnover from trading
activities of purchase andresale
18 14 0 Turnover from intermediary
activities (agents)
18 15 0 Turnover from service
activities
4. Enterprise characteristics for which multi-yearly statistics are
to be compiled:
Code Title Comment
Information on operating
costs other than personnelcosts
13 41 0 Operating costs linked to
buildings and equipmentOptional
13 42 0 Cost of selling Optional
13 43 0 Other operating costs Optional
I n f o r m a t i o no nf o r m so ftrading by enterprises Division 52 only
17 32 0 Number of retail stores
17 33 0 Category of sales space for
retail stores engaged in retailtrade
17 34 0 Number of fixed market
stands and/or stalls
Breakdown of turnover byproduct type
18 21 0 Breakdown of turnover by
product (according to SectionGo fC P A )58/97
58/97 - - - I
23Code Comment Title
I n f o r m a t i o no nt y p e so f
supplier and types ofcustomer
Percentage share of turnoverby customer type, specifically: Division 51 only
25 11 1 Resale traders: retail traders Optional
25 11 2 Professional users
(wholesalers, others)Optional
25 11 3 Final consumers (retail trade
activity)Optional
Percentage share of purchasesby type of supplier,specifically: Division 52uniquement
25 21 1 Wholesalers, purchasing
groupsOptional
25 21 2 Producers Optional
5. Characteristics for which yearly regional statistics are to be
compiled:
Code Title Comment
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goodsOptional
16 11 0 Number of persons employed
6. Characteristics for which multi-yearly regional statistics are
to be compiled:
Code Title Comment
Accounting data
12 11 0 Turnover Divisions 50
and 52 only
I n f o r m a t i o no nf o r m so ftrading by enterprises
17 33 1 Sales space Division 52 only
7. Pilot studies are to be conducted for the characteristics
listed in Section 9.58/97
58/97 - - - I
24Section 5
First reference year
1. The first reference year for which yearly statistics are to be
compiled is the calendar year 1995. The first reference years
for the statistics to be compiled with a multi-yearly fre-
quency are specified below for each of the divisions ofNACE REV . 1 for which the data are to be collected and
for the multi-yearly regional statistics:
Division 52 1997Division 51: 1998
Regional statistics: 1999
Division 50: 2000
2. The multi-yearly frequency is five years.
Section 6
Report on the quality of statistics
For each key characteristic Member States will indicate the de-
gree of precision by reference to a confidence level of 95% whichthe Commission will include in the report provided for in Article
14 of this Regulation, taking account of the application in each
Member State of that Article. The key characteristics are to bedetermined by the Commission in accordance with the procedure
laid down in Article 13 of this Regulation.
Section 7
Production of results
1. In order that Community aggregates may be compiled,
Member States are to produce component national results
broken down to the classes of NACE REV . 1.
2. Some results are also to be broken down into size classes
for each NACE REV . 1 group.
3. The regional statistics are simultaneously to be broken
down to NACE REV . 1 3-digit level (group) and level II of
the nomenclature of territorial units (NUTS).
4 . T h ec o v e r a g eo fr e g i o n a ls t a t i s t i c st ob ec o m p i l e do na
multi-yearly basis corresponds to the population of all local
units whose main activity is classified in Section G. How-
ever, it may be limited to the local units dependent on en-terprises classified in Section G of NACE REV . 1 if such a
population covers more than 95 % of the total coverage.
This ratio is to be calculated using the employment char-acteristic available in the business register.
Section 8
Transmission of results
1. The results are to be transmitted within 18 months of the
end of the calendar year of the reference period.
2. Preliminary national results or estimates are to be trans-
mitted within 10 months of the end of the calendar year of
the reference period for the enterprise statistics compiled
for the characteristics listed below:
12 11 0 (Turnover)16 11 0 (Number of persons employed).58
/97
58/97 - - - I
25These preliminary results are to be broken down to NACE
REV . 1 3-digit level (group).
Section 9
Reports and pilot studies
Member States will provide the Commission with a report relat-
ing to the availability of the necessary data for the compilation ofresults for the following characteristics:
Code Title Comment
12 18 0 Financial surplus Legal persons
only
13 41 0 Operating costs linked to buildings
and equipment
13 42 0 Cost of selling
13 43 0 Other operating costs
14 11 0 Turnover from intra -Community
deliveries of goods and services
14 12 0 Turnover from extra -Community
e x p o r t so fg o o d sa n ds e r v i c e s
14 21 0 Intra -Community acquisitions of
goods and services
14 22 0 Extra -Community imports of goods
and services
15 11 0 Gross investment in tangible goods For regionalstatistics only
15 41 0 Acquisitions of intangible fixed
assets
17 11 0 Number of enterprises having an
association or cooperationagreement with other enterprises
17 31 0 Information on forms of trading by
enterprisesDivision 52 only
25 11 1 Resale traders: retail traders
25 11 2 Professional users (wholesalers,
others)
25 11 3 Final consumers (retail trade
activity)
25 21 1 Wholesalers, purchasing groups
25 21 2 Producers58/97
58/97 - - - I
26The Commission will, in accordance with the procedure laid down
in Article 13 of this Regulation, institute a series of pilot studies
for these characteristics to be completed by the Member States
for the 1998 reference year at the latest. These pilot studies willbe carried out in order to assess the feasibility of collecting the
data necessary for the compilation of results for these characteris-
tics, taking into account the benefits of the availability of the datain relation to the cost of collection and the burden on business.
The Commission will inform the Council of the possibilities of
compiling statistics for these characteristics and will submit a rec-ommendation on the addition of some or all of these characteris-
tics to the lists in Section 4.
Section 10
Transitional period
For the purposes of the detailed module defined in this Annex,
the transitional period will not extend more than four years be-
yond the first reference years for the compilation of the statistics
indicated in Section 5.58
/97
58/97 - - - I
27ANNEX 4
A DETAILED MODULE FOR STRUCTURAL STATISTICS IN
CONSTRUCTION
Section 1
Aims
The aim of this Annex is to establish a common framework for
the collection, compilation, transmission and evaluation of Com-
munity statistics on the structure, activity, competitiveness andperformance of the construction sector.
Section 2
Scope
T h es t a t i s t i c st ob ec o m p i l e dr e l a t et ot h ed o m a i n sr e f e r r e dt oi n
Article 2 (i), (ii), (iii), (iv) and (v) of this Regulation, in particu-lar to:
— a central list of statistics for a detailed analysis of the struc-
ture, activity, performance and competitiveness of construc-tion activities,
— a further list of statistics for the study of special subjects.
Section 3
Coverage
1. The statistics are to be compiled for all activities classified
within the coverage of Section F of NACE REV . 1. Enter-
prise statistics will relate to the population of all enterprises
classified according to their main activity in Section F.
2. If the total amount of the turnover and the number of per-
sons employed in a division of NACE REV . 1 Section F
normally represent, in a Member State, less than 1 % of the
European Community total, the information laid down in
this Annex which is not in Annex 1 need not be collectedfor the purposes of this Regulation.
3. If necessary for Community policy requirements, the Com-
mission may, in accordance with the procedure laid down inArticle 13 of this Regulation, request ad hoc collection of
the data referred to in paragraph 2.
Section 4
Characteristics
1. The lists of characteristics and statistics set out below indi-
cate, where relevant, the type of statistical unit for which
the statistics are to be compiled and whether they are to be
compiled with a yearly or multi-yearly frequency. The statis-tics and characteristics in italics are also included in the lists
in the common module.58
/97
58/97 - - - I
282. Yearly demographic statistics:
Code Title Comment
11 11 0 Number of enterprises
11 12 0 Number of births of
enterprises
11 13 0 Number of deaths of
enterprises
11 21 0 Number of local units
3. Enterprise characteristics for which yearly statistics are to
be compiled:
Code Title Comment
12 11 0 Turnover
12 12 0 Production value
12 13 0 Gross margin on goods for
resaleGroups 451 and452 - - - optional
12 14 0 V alue -added at basic prices Optional
12 15 0 V alue -added at factor cost
12 17 0 Gross operating surplus
13 11 0 Total purchases of goods and
services
13 12 0 Purchases of goods and services
for resale in the same conditionas receivedGroups 451 and452 - - - optional
13 13 1 Payments for agency workers
13 21 3 Change in stocks of finished
products and work in progressmanufactured by the unit
13 32 0 Wages and salaries
13 33 0 Social security costs
13 41 1 Payments for long -term rental
and operational leasing ofgoods
15 12 0 Gross investment in land
15 13 0 Gross investment in existing
buildings and structures
15 14 0 Gross investment in
construction and alteration ofbuildings
15 15 0 Gross investment in
machinery and equipment58/97
58/97 - - - I
29Code Comment Title
15 21 0 Sales of tangible investment
goods
15 31 0 Value of tangible goods
acquired through financialleasing
16 11 0 Number of persons employed
16 13 0 Number of employees
16 14 0 Number of employees in
full-time equivalent units
16 15 0 Number of hours worked by
employees
18 11 0 Turnover from the principal
activity at the NACE REV . 14-digit level
18 12 1 Turnover from industrial
activities excludingconstruction
18 12 2 Turnover from construction
activities
18 15 0 Turnover from service
activities
18 16 0 Turnover from trading and
intermediary activities
18 31 0 Turnover from building Only groups 451and 452
18 32 0 Turnover from civil
engineeringOnly groups 451and 452
20 11 0 Purchases of energy products
(in value)
22 11 0 Total intramural R & D
expenditure
22 12 0 T otal number of R &D
personnel
4. Enterprise characteristics for which multi-yearly statistics are
to be compiled:
Code Title Comment
15 42 0 Gross investment in
concessions, patents, licences,trade marks and similar rightsOptional
15 44 1 Investment in purchased
software58/97
58/97 - - - I
30Code Comment Title
15 44 2 Investment in software
produced by the unitOptional
16 13 1 Number of part -time
employees
16 13 2 Number of apprentices
20 21 0 Purchases of hard coal (in
value)Optional
20 22 0 Purchases of coke (in value) Optional
20 23 0 Purchases of patent fuels (in
value)Optional
20 24 0 Purchases of gas oil (in value) Optional
20 25 0 Purchases of heavy fuel oil (in
value)Optional
20 26 0 Purchases of other petroleum
products (in value)Optional
20 27 0 Purchases of natural gas (in
value)Optional
20 28 0 Purchases of derived gas (in
value)Optional
20 29 0 Purchases of renewable energy
sources (in value)Optional
20 30 0 Purchases of heat (in value) Optional
20 31 0 Purchases of electricity (in
value)Optional
23 11 0 Payments to subcontractors
23 12 0 Income from subcontracting
5. Characteristics for which yearly regional statistics are to be
compiled:
Code Title Comment
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goodsOptional
16 11 0 Number of persons employed
6. Kind-of-activity unit characteristics for which yearly statistics
a r et ob ec o m p i l e d :
Code Title Comment
12 11 0 Turnover
12 12 0 Production value
13 32 0 Wages and salaries
15 11 0 Gross investment in tangible
goods
16 11 0 Number of persons employed58/97
58/97 - - - I
317. Pilot studies are to be conducted for the characteristics
listed in Section 9.
Section 5
First reference year
1. The first reference year for which yearly statistics are to be
compiled is the calendar year 1995. The first reference yearsfor the statistics to be compiled with a multi-yearly fre-
quency are specified below for the codes under which the
characteristics are listed.
Calendar year 1997 Codes 20 21 0 to 20 31 0
1542015441 15420,15441
a n d1 54 42
Calendar year 1998 Codes 16 13 1 and 16 13
2
Calendar year 1999 Codes 23 11 0 and 23 12
0
2. Multi-yearly statistics are to be compiled at least every five
years.
Section 6
Report on the quality of statistics
For each key characteristic Member States will indicate the de-
gree of precision by reference to a confidence level of 95% which
the Commission will include in the report provided for in Article
14 of this Regulation, taking account of the application in eachMember State of that Article. The key characteristics are to be
established by the Commission in accordance with the procedure
laid down in Article 13 of this Regulation.
Section 7
Production of results
1. The results for the statistics, except for characteristics 22 11
0, 22 12 0, 15 42 0, 15 44 1 and 15 44 2, are to be broken
down to NACE REV . 1 4-digit level (class).
The results for characteristics 15 42 0, 15 44 1 and 15 44 2
a r et ob eb r o k e nd o w nt oN A C ER E V .13 - d i g i tl e v e l
(group).
The results for characteristics 22 11 0 and 22 12 0 are to be
broken down to NACE REV . 1 2-digit level (division).
2. Some results are also to be broken down into size classes
and to NACE REV . 1 3-digit level (group).
3. Some results are also to be broken down between public
and private sector enterprises and to NACE REV . 1 3-digit
level (group).
4. The results for the statistics compiled from kind-of-activity
units are to be broken down to NACE REV . 1 4-digit level
(class).
5. The results for the regional statistics are to be broken down
to NACE REV . 1 2-digit level (divisions) and level II of the
nomenclature of territorial units (NUTS).58
/97
58/97 - - - I
32Section 8
Transmission of results
The results are to be transmitted within 18 months of the end of
the calendar year of the reference period.
Preliminary national results or estimates are transmitted within
10 months of the end of the calendar year of the referenceperiod for the enterprise statistics compiled for the characteristics
listed below:
C o d e s 1 11 10 ( N u m b e ro fe n t e r p r i s e s )
12 11 0 (Turnover)12 12 0 (Production value)13 11 0 (T otal purchases of goods and services)13 32 0 (Wages and salaries)15 11 0 (Gross investment in tangible goods)16 11 0 (Number of persons employed)
These preliminary results are to be broken down to NA VE REV .
1 3-digit level (group).
Section 9
Reports and pilot studies
Member States will provide the Commission with a report relat-
ing to the availability of the necessary data for the compilation ofresults for the following characteristics:
Code Title Comment
12 16 0 Income from ordinary activities Legal persons
only
12 18 0 Financial surplus Legal personsonly
12 19 0 Gross ordinary surplus Legal personsonly
12 20 0 Profit or loss for the year Legal personsonly
14 11 0 Turnover from intra -Community
deliveries of goods and services
14 12 0 Turnover from extra -Community
e x p o r t so fg o o d sa n ds e r v i c e s
14 21 0 Intra -Community acquisitions of
goods and services
14 22 0 Extra -Community imports of goods
and services
15 42 0 Gross investment in concessions,
patents, licences, trade marks andsimilar rights
15 43 0 Marketing expenditure
15 44 2 Investment in software produced by
the unit58/97
58/97 - - - I
33Code Comment Title
15 61 0 Purchases of shares and
participating interestsLegal personsonly
15 62 0 Sales of shares and participating
interestsLegal personsonly
The Commission will, in accordance with the procedure laid down
in Article 13 of this Regulation, adopt a series of pilot studies forthese characteristics to be completed by the Member States for
the 1998 reference year at the latest. These pilot studies will be
carried out in order to assess the feasibility of collecting the data
necessary for the compilation of results for these characteristics,
taking into account the advantages of the availability of the datacompared to the cost of collection and the burden on the enter-
prises. The Commission will inform the Council of the possibi-
lities of compiling statistics for these characteristics and will sub-mit a recommendation on the addition of some or all of these
characteristics to the lists in Section 4.
Section 10
Transitional period
For the purposes of the detailed module defined in this Annex,
the transitional period will not extend more than four years be-
yond the first reference years for the compilation of the statistics
indicated in Section 5.58
/97
58/97 - - - I
34ANNEX 5
A DETAILED MODULE FOR STRUCTURAL STATISTICS IN
INSURANCE
Section 1
Aims
The aim of this Annex is to establish a common framework for
the collection, compilation, transmission and evaluation of Com-
munity statistics on the structure, activity, competitiveness andperformance of insurance services. This module includes a de-
tailed list of characteristics on which statistics shall be compiled
in order to improve knowledge of the national, Community andinternational development of the insurance sector.
Section 2
Scope
The statistics to be compiled shall relate to the domains referred
to in points (i), (ii) and (iii) of Article 2 of this Regulation, andin particular to:
1. the detailed analysis of the structure, activity, competitive-
ness and performance of insurance enterprises;
2. the development and distribution of total business and busi-
ness per product, customer patterns, international activities,
employment, investments, capital and reserves and technicalprovisions.
Section 3
Coverage
1. Such statistics shall be compiled for all activities within the
scope of NACE Rev. 1 division 66 except for class 66.02.
2. The compilation of statistics shall cover the following enter-
prises:
— non-life insurance enterprises: all those referred to in
Article 2(1)(a) of Directive 91/674/EEC (
1),
— life assurance enterprises: all those referred to in Ar-
ticle 2(1)(b) of Directive 91/674/EEC,
— specialist reinsurance enterprises: all those referred to
in Article 2(1)(c) of Directive 91/674/EEC,
— Lloyd’s underwriters: all those referred to in Article 4
of Directive 91/674/EEC,
— composite insurance enterprises: all those carrying out
life and non-life insurance business.
3. In addition, branches of insurance enterprises referred to
under Title III of Directives 73/239/EEC (2)a n d
79/267/EEC (3), and whose activity falls within one of the
NACE Rev. 1 classes referred to in paragraph 1 shall be
assimilated to the corresponding enterprises as defined inparagraph 2.
(1) OJ L 374, 31. 12. 1991, p. 7.
(2) OJ L 228, 16. 8. 1973, p. 3.
(3) OJ L 63, 13. 3. 1979, p. 1.410/98
58/97 - - - I
354. For the purposes of the harmonised Community statistics,
Member States shall be free to exclude the enterprises men-
tioned in Article 3 of Directive 73/239/EEC and in Article
2(2) and (3) and Articles 3 and 4 of Directive 79/267/EEC.
Section 4
Characteristics
1. The characteristics and statistics presented in list A referred
to in paragraph 3 and list B referred to in paragraph 4 shall
be compiled in accordance with Section 5. When character-istics are derived directly from the annual accounts, account-
ing years ending within a reference year shall be assimilated
to the said reference year.
2. In the lists A and B, characteristics relating to life insurance
enterprises are identified by the number 1, those relating to
non-life insurance enterprises by the number 2, those relat-ing to composite insurance enterprises by the number 3,
those relating to specialist reinsurance enterprises by the
number 4, those relating to the life insurance business ofcomposite insurance enterprises by the number 5 and those
relating to the non-life insurance business (including accept-
ances in reinsurance) of composite insurance enterprises bythe number 6.
3. List A includes the following information:
(i) characteristics listed in Article 6 of Directive
91/674/EEC concerning life, non-life, composite and
specialist reinsurance, enterprises: asset side of thebalance sheet: items C I (showing land and buildings
occupied by an insurance enterprise for its own acti-
vities separately), C II, C II 1 + C II 3 as an aggre-gate, C II 2 + C II 4 as an aggregate, C III, C III 1,
C III 2, C III 3, C III 4, C III 5, C III 6 + C III 7 as
an aggregate, C IV , D; liability side of the balancesheet: items A, A I, A II + A III + A IV as an ag-
gregate, B, C 1 a (separately for the life and non-life
business of composite enterprises), C 2 a (separatelyfor the life and non-life business of composite enter-
prises), C 3 a (separately for the life and non-life busi-
ness of composite enterprises), C 4 a, C 5, C 6 a, D a,G III (without separation of convertible loans), G IV;
(ii) characteristics listed in Article 34, Part I, of Directive
91/674/EEC concerning non-life and specialist reinsur-ance enterprises and the non-life business of compos-
ite insurance enterprises: items 1 a, 1 b, 1 c, 1 d, 2, 4
a aa, 4 a bb, 4 b aa, 4 b bb, 7 (gross amount), 7 d, 9,10 (separately for the gross and net amount);410
/98
58/97 - - - I
36(iii) characteristics listed in Article 34, Part II, of Directive
91/674/EEC concerning life insurance enterprises and
the life business of composite insurance enterprises:
items 1 a, 1 b, 1 c (the gross amount and the rein-surers’ share separately), 2, 3, 5 a aa, 5 a bb, 5 b aa, 5
b bb, 6 a aa, 6 a bb, 8 (gross amount), 8 d, 9, 10, 12,
13 (the gross and net amount separately);
(iv) characteristics listed in Article 34, Part III, of Direc-
tive 91/674/EEC concerning life, non-life, composite
and specialist reinsurance enterprises: items 3, 4 (onlyfor life and composite enterprises), 5, 6 (only for non-
life, composite and specialist reinsurance enterprises),
7, 8, 9 + 14 + 15 as an aggregate, 10 (before tax), 13,16;
(v) characteristics referred to in Article 63 of Directive
91/674/EEC:
— concerning life and non-life insurance enterprises
and life and non-life business of composite insur-
ance enterprises: gross premiums written in di-rect business by (sub)categories of the CPA
(5-digit level and subcategories 66.03.21,
66.03.22),
— concerning non-life insurance enterprises and
non-life business of composite insurance enter-prises: gross claims incurred, direct business,
gross operating expenses, direct business and re-
insurance balance, direct business, all variablesby (sub)categories of the CPA (5-digit level and
subcategories 06.03.21, 66.03.22),
— concerning life insurance enterprises and life
business of composite insurance enterprises:
g r o s sd i r e c tp r e m i u m sw r i t t e nw i t ht h eb r e a k -
d o w na ss h o w ni nn u m b e rI I ,i t e m1 ;
(vi) characteristics referred to in Article 64 of Directive
91/674/EEC concerning life, non-life, composite and
specialist reinsurance enterprises: commissions for di-rect insurance business (excluding specialist reinsur-
ance enterprises) and total insurance business;
(vii) additional characteristics listed below:
Code TitleEnterprises/
business concerned
Structural data
11 11 0 Number of enterprises ( 1 ,2 ,3 ,4 )
11 11 1 Number of enterprises
broken down by legalstatus( 1 ,2 ,3 ,4 )410/98
58/97 - - - I
37CodeEnterprises/
business concernedTitle
11 11 2 Number of enterprises
broken down by sizeclass of gross premiumswritten( 1 ,2 ,3 )
11 11 3 Number of enterprises
broken down by sizeclass of gross technicalprovisions(1)
11 11 5 Number of enterprises
broken down by countryof residence of theparent enterprise( 1 ,2 ,3 ,4 )
11 41 0 T otal number and
location of branches inother countries( 1 ,2 ,3 )
Accountingdata/technical part ofthe profit and lossaccount
32 11 4 Gross premiums written
broken down by legalstatus( 1 ,2 ,4 ,5 ,6 )
32 11 5 Gross direct premiums
w r i t t e nb r o k e nd o w naccording to the countryof residence of theparent enterprise( 1 ,2 ,5 ,6 )
32 11 6 Gross reinsurance
premiums accepted,written premiumsbroken down accordingto the country ofresidence of the parententerprise( 1 ,2 ,4 ,6 )
32 18 2 Reinsurers’ share of
g r o s sp r e m i u m sw r i t t e nbroken down accordingto the country ofresidence of the parententerprise( 1 ,2 ,4 ,5 ,6 )
32 16 0 Other items in the
technical account, grossamount( 1 ,2 ,4 ,5 ,6 )
32 18 0 Reinsurance balance ( 1 ,2 ,4 ,5 ,6 )
32 18 8 Reinsurers’ share of the
gross amount of otheritems in the technicalaccount( 1 ,2 ,4 ,5 ,6 )
Accountingdata/non -technical part
of the profit and lossaccount
32 19 0 Sub -total II (net balance
of the technical account)(3)410/98
58/97 - - - I
38CodeEnterprises/
business concernedTitle
Additional data relating
to the profit and lossaccount
32 61 4 External expenses on
goods and services( 1 ,2 ,3 ,4 )
13 31 0 Personnel costs ( 1 ,2 ,3 ,4 )
32 61 5 External and internal
claims managementexpenses( 1 ,2 ,4 ,5 ,6 )
32 61 6 Acquisition costs ( 1 ,2 ,4 ,5 ,6 )
32 61 7 Administrative expenses ( 1 ,2 ,4 ,5 ,6 )
32 61 8 Gross other technical
charges( 1 ,2 ,4 ,5 ,6 )
32 61 9 Investment management
charges( 1 ,2 ,4 ,5 ,6 )
32 71 1 Income from
participating interests( 1 ,2 ,4 ,5 ,6 )
32 71 3 Income from land and
buildings( 1 ,2 ,4 ,5 ,6 )
32 71 4 Income from other
investments( 1 ,2 ,4 ,5 ,6 )
32 71 5 V alue re -adjustments on
investments( 1 ,2 ,4 ,5 ,6 )
32 71 6 Gains on the realisations
of investments( 1 ,2 ,4 ,5 ,6 )
32 72 1 Investment management
charges, includinginterest( 1 ,2 ,4 ,5 ,6 )
32 72 2 V alue adjustments on
investments( 1 ,2 ,4 ,5 ,6 )
32 72 3 Losses on the
realisations ofinvestments( 1 ,2 ,4 ,5 ,6 )
Data by product by(sub)categories of theCPA
33 12 1 Reinsurers’ share of
gross direct premiumswritten (5 -digit-level,
subcategories 66.03.21,66.03.22)( 1 ,2 ,5 ,6 )410/98
58/97 - - - I
39CodeEnterprises/
business concernedTitle
Data on
internationalisation(geographicalbreakdown of thebusiness written underthe right ofestablishment)
34 31 1 Gross direct premiums
written by CPA category(5-digit-level) and by
Member State( 1 ,2 ,5 ,6 )
Data oninternationalisation(geographicalbreakdown of thebusiness written underthe right of freedom toprovide services)
34 32 1 Gross direct premiums
written by CPA category(5-digit-level) and by
Member State( 1 ,2 ,5 ,6 )
Data on employment
16 11 0 Number of persons
employed( 1 ,2 ,3 ,4 )
Data on the balancesheet (assets/liabilities)
36 30 0 Balance sheet total ( 1 ,2 ,3 ,4 )
37 33 1 Gross provisions for
outstanding claims,related to direct business(2, 6)
37 30 1 T otal net technical
provisions( 1 ,2 ,3 ,4 )
4. List B includes the following information:
(i) characteristics listed in Article 34, Part I, of Directive
91/674/EEC concerning non-life and specialist reinsur-
ance enterprises and the non-life business of compos-
i t ei n s u r a n c ee n t e r p r i s e s :i t e m s3 ,5 ,6 ,8 ;
(ii) characteristics listed in Article 34, Part II, of Directive
91/674/EEC concerning life insurance enterprises andthe life business of composite insurance enterprises:
items 4, 6 b, 7, 11;410
/98
58/97 - - - I
40(iii) characteristics referred to in Article 63 of Directive
91/674/EEC concerning life and non-life insurance en-
terprises and life and non-life business of composite
insurance enterprises: geographical breakdown of grossdirect premiums written in the Member State of the
enterprise’s head office, other Member States, other
EEA countries, Switzerland the USA, Japan or thirdcountries;
(iv) additional characteristics listed below:
Code TitleEnterprises/
business
concernedCom-
ments
Accounting
data/technical partof the profit andloss account
32 13 2 Gross payments in
respect of claimsincurred in thecurrent accountingyear( 2 ,4 ,6 )
Internationalactivities (ingeneral)
34 12 0 Geographical
breakdown ofgross reinsurancepremiumsaccepted,premiums written( 1 ,2 ,4 ,5 ,6)
34 13 0 Geographical
breakdown ofreinsurers’ shareof gross premiumswritten( 1 ,2 ,4 ,5 ,6)
Data on thebalance sheet(assets/liabilities)
36 11 2 Land and
buildings (currentvalue)( 1 ,2 ,3 ,4 )
36 12 3 Investments in
affiliatedenterprises andparticipatinginterests (currentvalue)( 1 ,2 ,3 ,4 )
36 13 8 Other financial
investments(current value)( 1 ,2 ,3 ,4 )
36 21 0 Investments for
the benefit oflife-assurance
policyholders whobear theinvestment risk - - -land and buildings(1, 3)410/98
58/97 - - - I
41CodeCom-
mentsEnterprises/
business
concernedTitle
36 22 0 Investments for
the benefit oflife-assurance
policyholders whobear theinvestment risk - - -other financialinvestments(1, 3)
37 10 1 T otal capital and
reserves, brokendown by legalstatus( 1 ,2 ,3 ,4 )
37 33 3 Gross provision
for outstandingclaims related todirect business, by(sub)category ofthe CPA (5 -digit
level) andsubcategories66.03.21, 66.03.22(2, 6)
Residual data
39 10 0 Number of
contractsoutstanding at theend of theaccounting year,relating to directbusiness for allindividual lifeinsurance contractsand for thefollowing(sub)categories ofthe CPA: 66.01.1,66.03.1, 66.03.4and 66.03.5( 1 ,2 ,5 ,6 )
39 20 0 Number of insured
persons at the endof the accountingyear, relating todirect business forall group lifeinsurance contractsand for thefollowingsubcategories ofthe CPA: 66.03.1( 1 ,2 ,5 ,6 )
39 30 0 Number of insured
vehicles at the endof the accountingyear, relating todirect business, forthe followingsubcategories ofthe CPA: 66.03.2(2, 6) Op-tional410/98
58/97 - - - I
42CodeCom-
mentsEnterprises/
business
concernedTitle
39 40 0 Gross insured sum
at the end of theaccounting year,relating to directbusiness, for thefollowingsubcategories ofthe CPA: 66.01.1and 66.01.4(1, 5) Op-tional
39 50 0 Number of claims
incurred duringthe accountingyear, relating todirect business, forthe followingsubcategory of theCPA: 66.03.2(2, 6) Op-tional
Section 5
First reference year
The first reference year for which annual statistics shall be com-
piled is the 1996 calendar year for the characteristics and statis-
tics of list A and the 2000 calendar year for the characteristics
and statistics of list B.
Section 6
Production of results
T h er e s u l t sa r et ob eb r o k e nd o w nt ot h eN A C ER e v .1 ,4 - d i g i t
level (classes).
Section 7
Transmission of results
The results shall be transmitted within 12 months from the end
of the reference year for the enterprises referred to in Section 3,
except specialist reinsurance enterprises, for which the results
shall be transmitted within 18 months from the end of the refer-ence period.
Section 8
Insurance Committee
The Commission shall inform the Insurance Committee set up
under Directive 91/675/EEC (
1) about the implementation of this
module and about all such measures for adjustment to economic
and technical developments concerning the collection and statisti-
cal processing of data and the processing and the transmission ofresults, which it adopts in accordance with Article 13 of this Re-
gulation.
(1) OJ L 374, 31. 12. 1991, p. 32.410/98
58/97 - - - I
43Section 9
Transit period
For the purposes of this detailed module, the transition period
shall not exceed three years from the beginning of the first refer-
ence years for the compilation of the statistics indicated in Sec-
tion 5.410/98