EUROPEAN COMMISSION Brussels, 29.6.2018 SWD(2018) 354 final COMMISSION STAFF WORKING DOCUMENT ESA 2010 data availability and application of granted derogations Accompanying the document Report from the Commission to the European Parliament and the Council on the application of 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 and on the application of the granted derogations {COM(2018) 506 final}

{SWD(2018) 355 final}



Table of contents Executive summary 1. Background and legal basis 2. Data availability 2.1 Introduction and legal basis 2.2 Reasons for changing data availability over time 2.3 Data availability and completeness of data deliveries 3. Development of derogations 3.1 Introduction and legal basis 3.2 Granting of derogations and assessment criteria 3.3 Development of derogations 4. Verification of derogations 4.1 Introduction and legal basis 4.2 Verification process 4.3 Verification results 5. Action to improve data availability 5.1 Introduction 5.2 Technical cooperation and harmonisation 5.3 Commission financial support for Member States

5.4 Measures to improve data availability 6. Conclusions Annex A: Data delivery assessment, by table and country A.1 Data delivery assessment, October 2015 A.2 Data delivery assessment, April 2016 A.3 Data delivery assessment, February 2017 A.4 Data delivery assessment, January 2018 Annex B: Derogation dashboard results B.1 Outstanding derogations with difficulties B.2 Derogations expired in 2015-2017 for which data have not been delivered Annex C: Questionnaire on validity of derogations Annex D: Changes in Decision 2014/403/EU resulting from the review of derogations



Executive summary The European system of national and regional accounts in the European Union (ESA 2010) came into force in 2013. Many Member States were granted temporary derogations from the ESA 2010 data transmission requirements until 2020. This document reports on data availability developments in Member States since the introduction of the ESA 2010 transmission programme in September 2014 and presents the results of Eurostat’s analysis of the application of the derogations. Chapter 1 outlines the legal basis for the report. The data transmission requirements, data availability and developments by Member State are presented in chapter 2. Chapter 3 sets out the results of the ‘derogation dashboard’ (a tool to track Member States’ progress on their work on derogations). Chapter 4 sets out the results of a verification in the summer of 2017 as to whether outstanding derogations were still justified. Chapter 5 describes the action taken by Eurostat to improve data availability. Chapter 6 provides a summary and conclusions. Data availability monitoring shows clear improvements in data availability between October 2015 and January 2018. There is a clear trend of data gaps being closed and full sets of data now being delivered. There has also been a strong shift between end-2015 and end-2017 as regards the derogations from the data transmission requirements – over half are now considered closed.

A questionnaire on the verification of the derogations expiring in 2018-2020 concluded that 67 % are still valid and can remain unchanged. The remaining derogations can be closed in advance or reduced in scope. Eurostat is continuously monitoring data availability. It has offered Member States technical cooperation and financial support (grants) with a view to improving data availability and lifting the derogations. In cases of missing data, issues are addressed bilaterally as soon as possible. To summarise, data availability improved significantly between October 2015 and January 2018. In most cases, the Member States have resolved the issues that gave rise to the derogations that expired in 2017. In addition, a significant number of Member States have started providing (part of) the data covered by derogations even before the first transmission date laid down in Decision 2014/403/EU. The Commission will amend that Decision to take account of changes in the justifications for outstanding derogations.



1. Background and legal basis Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union (ESA 2010 Regulation) provides for a methodology on common standards, definitions, classifications and accounting rules for the compilation of national accounts (Annex A) and a transmission programme setting out deadlines by which Member States have to transmit accounts and tables to Eurostat in accordance with the methodology (Annex B). In principle, the Member States were required to apply ESA 2010 in their national accounts data transmissions to Eurostat from 1 September 2014 onwards, but Article 6 of the Regulation allowed them to apply for temporary derogations from the transmission requirements. Transmissions under the ESA 2010 transmission programme have now been made for over three years. Eurostat assesses Member States’ data availability and the state of play on their derogations on an annual basis. The Regulation requires the Commission to present two reports on its monitoring of data availability and derogations to the European Parliament and the Council by 1 July 2018: ·under Article 6(3), it must report on the application of the derogations, in order to verify whether they are still justified; and ·under Article 12, a second report should evaluate the application of the Regulation: ‘By July 2018 and every five years thereafter, [the Commission] shall submit a report on the application of this Regulation to the European Parliament and the Council. The report shall evaluate, inter alia: (a) the quality of data on national and regional accounts; (b) the effectiveness of this Regulation and the monitoring process applied to the ESA 2010; and (c) the progress on contingent liabilities data and on the availability of ESA 2010 data.’ As the two reports are to be submitted at the same time (1 July 2018), for the sake of efficiency Eurostat proposes to combine them in a single report covering both the application of ESA 2010 and the derogations. This will be relatively short; further details will be set out in two accompanying staff working documents (SWDs) on: (a) ESA 2010 data quality; and (b) ESA 2010 data availability and the application of the derogations. This document is the SWD referred to in point (b). It covers data availability developments in the Member States since the introduction of the ESA 2010 transmission programme in September 2014 and presents the results of Eurostat’s analysis of the application of the derogations.

2. Data availability 2.1 Introduction and legal basis Policymaking in the European Union and monitoring of the Member States’ economies and the economic and monetary union (EMU) require comparable, up-to-date and reliable information on the structure of the economy and the development of the economic situation of each Member State or region. In addition, citizens need economic accounts as a basic tool for analysing the economic situation of a Member State or region. To satisfy these user needs, Article 3(1) of the ESA 2010 Regulation provides that: ‘The Member States shall transmit to the Commission (Eurostat) the accounts and tables set out in Annex B within the time limits specified therein for each table.’ Furthermore, under Article 5(1): ‘The ESA 2010 shall be applied for the first time to data established in accordance with Annex B to be transmitted from 1 September 2014.’ An overview of the data concerned is presented on the first page of the ESA 2010 transmission programme:

Table 2.1: ESA 2010 transmission programme Table No Subject of the tables Deadline t+months (days where specified) Period covered 1 Main aggregates — quarterly 2 1995Q1 onwards 1 Main aggregates — annual 2/9 1995 onwards 2 Main aggregates of general government — annual 3/9 1995 onwards 3 Tables by industry — annual 9/21 1995 onwards 5 Household final consumption expenditure by purpose — annual 9 1995 onwards 6 Financial accounts by sector (transactions) — annual 9 1995 onwards 7 Balance sheets for financial assets and liabilities — annual 9 1995 onwards 8 Non-financial accounts by sector — annual 9 1995 onwards 801 Non-financial accounts by sector — quarterly 85 days/ 3 months 1999Q1 onwards 9 Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification — annual 9 1995 onwards 10 Tables by industry and by region, NUTS level 2 — annual 12/24 2000 onwards 11 General government expenditure by function — annual 12 1995 onwards 12 Tables by industry and by region, NUTS level 3 — annual 24 2000 onwards 13 Household accounts by region, NUTS level 2 — annual 24 2000 onwards 15 Supply table at basic prices incl. transformation into purchasers' prices — annual 36 2010 onwards 16 Use table at purchasers' prices — annual 36 2010 onwards 17 Symmetric input-output table at basic prices — five yearly 36 2010 onwards 20 Cross classification of fixed assets by industry and by asset — annual 24 2000 onwards 22 Cross classification of gross fixed capital formation by industry and by asset — annual 24 1995 onwards 26 Balance sheets for non-financial assets — annual 24 1995 onwards 27 Financial accounts of general government — quarterly 85 days/ 3 months 1999Q1 onwards 28 Government debt (Maastricht debt) for general government — quarterly 3 2000Q1 onwards 29 Accrued-to-date pension entitlements in social insurance — three yearly 24 2012 onwards The transmission programme includes tables for all national accounts domains: main aggregates, government finance statistics, non-financial and financial sector accounts, supply and use tables, and regional accounts. Most tables have to be reported on an annual basis, but the programme also includes several tables with a quarterly frequency. In most cases, data transmission is compulsory, but the programme also includes some variables for which it is voluntary. For each table in the overview above, the programme provides a detailed and exhaustive description of the transmission requirements. 2.2 Reasons for changing data availability over time The transmission of data according to the ESA 2010 guidelines and transmission programme started in September 2014. Although the transmission requirements have not changed since then, the volume of data transmitted to Eurostat has, due to changing data availability. The reasons for this are as follows: 1.expiry of derogations Depending on the variables concerned and the situation of the country in question, expiry of the derogations was set between 2015 and 2020. As a result, data availability increases over time; 2.degree of completeness Data completeness can change over time; a Member State that does not transmit all required data one year may develop those data and be able to transmit a complete data set in a subsequent year (or vice versa). Thus data availability will change over time; 3.initially voluntary tables and variables become compulsory Examples include table 29 (‘accrued-to-date pension entitlements in social insurance’), for which data transmission was voluntary for reference year 2012 and became mandatory for reference year 2015 (to be transmitted in 2017), and the variable ‘land’ in table 26 (‘balance sheets for nonfinancial assets’), for which transmission became (partly) compulsory in 2017; and 4.extension of period covered The transmission programme requires data transmission from a certain reference year or quarter onwards. The first reference year or quarter differs from table to table, but is often 1995 (1995Q1). Because a new year or quarter is added to the time series at each transmission deadline, the time series become longer over time. The third and fourth reasons above cannot be influenced and do not require action from Member States or Eurostat. However, action is required as regards the expiry of derogations and improving data completeness (first and second reasons). Data availability and completeness of data deliveries is the subject of the next section; the development of derogations is addressed in chapters 3 and 4. 2.3 Data availability and completeness of data deliveries Already under ESA 1995, Eurostat carried out regular assessments of Member States’ data availability. The data availability analysis covers the assessment of data completeness and, to a limited extent, timeliness. Annual assessments were maintained under ESA 2010, with the first carried out in October 2015 (with a limited update in February 2016), the second in April 2016, the third in February 2017 and the fourth in January 2018. Figure 2.1 (data availability developments between October 2015 and January 2018) is based on assessments in October 2015, May 2016, February 2017 and January 2018. It shows, by country, for the four assessment points, how many of the 22 tables under the ESA 2010 transmission programme were delivered complete, almost complete, with some shortcomings and with significant shortcomings: √: Complete data delivery. This means that the country provides all the data. Only very minor, infrequent shortcomings may be present. (√): Almost complete data delivery. Few or minor shortcomings may exist, but the important indicators are provided. P: Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators. N: Data are delivered with significant shortcomings or not delivered at all.

When interpreting the graphs, it should be remembered that: ·due to slight differences in assessment method, results for October 2015 and May 2016 on the one hand, and for February 2017 and January 2018 on the other are not fully comparable. Still, the graphs provide a reliable picture of data availability developments; ·assessments for Iceland are only available for February 2017 and January 2018. No assessments are available for Switzerland; ·derogations are taken into account, i.e. if data gaps are covered by derogations, the data are not considered as missing; ·data transmission for an additional table (table 29 'accrued-to-date pension entitlements in social insurance') only became compulsory by end-2017. Therefore this table is not considered in the assessments.



Figure 2.1: Data availability for the 22 transmission programme tables (Oct-15 – Jan-18), EU Member States, Norway and Iceland Complete data delivery Almost complete data delivery Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators Data are delivered with significant shortcomings or not delivered at all Figure 2.1 shows that, between October 2015 and January 2018, the number of tables with a relatively high degree of completeness increased for a large majority of countries. While 13 countries delivered one or more tables with serious shortcomings in October 2015, only 7 did so in January 2018. Only 6 countries transmitted complete or almost complete tables in October 2015, but 19 were able to do so in January 2018. Between October 2015 and January 2018, the most progress in data availability was seen in Luxembourg, Cyprus and Poland. As regards performance levels in the most recent year available (January 2018), Italy, Slovenia and the Netherlands managed to provide all 22 tables fully complete. There is significant room for improvement in Iceland, Croatia, Norway and Bulgaria. Annex A shows the results of the data availability assessments in more detail (by country and table). Figure 2.2 gives an overall picture of data availability developments, with the percentages of tables in each of the four completeness categories (calculated as averages of all Member States and Norway). Figure 2.2: Data availability for the 22 transmission programme tables (Oct-15 – Jan-18), EU and Norway Figure 2.2 shows a clear improvement in data availability between October 2015 and January 2018: there is an obvious trend of data gaps being closed and full sets of data being delivered. While in October 2015 64 % of the tables transmitted by countries were sent without shortcomings and 4 % were sent with serious problems, the corresponding percentages in January 2018 were 81 % and 1 %. 3. Development of derogations 3.1 Introduction and legal basis The Member States have been required to apply ESA 2010 in their national accounts data transmissions to Eurostat since 1 September 2014. However, Article 6 of the ESA 2010 Regulation allowed them to apply for temporary derogations from the transmission requirements:

‘In so far as a national statistical system necessitates major adaptations for the application of this Regulation, the Commission shall grant temporary derogations to Member States by means of implementing acts. Those derogations shall expire not later than 1 January 2020. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).’ All Member States except the Czech Republic applied for derogations. The derogations granted were laid down in the 2014 Commission implementing decision on derogations (Decision 2014/403/EU, 26 June 2014). The EFTA Surveillance Authority granted derogations to Norway (Decision 421/14/COL, 6 October 2015) and Iceland (Decision 471/14/COL, 30 October 2015). For Switzerland, negotiations on derogations only started in 2017 and are still ongoing. The following sections provide an overview of the criteria for assessing derogation requests (section 3.2) and developments in the period between end-2015 – end-2017 (section 3.3). 3.2 Granting of derogations and assessment criteria Derogations were requested and granted between March 2011 and June 2014. Table 3.1 provides an overview of the process: Table 3.1: Process of granting derogations Stage Description of action Period 1 First provisional requests for derogations by MS Mar-Apr 2011 2 Analysis of requests by Eurostat May 2011 — Feb 2012 3 Second provisional requests for derogations by MS Mar-Apr 2012 4 a. Specification of derogation requests May 2012 — Jun 2013 b. Eurostat assessment of derogation requests c. Negotiations between MS and Eurostat 5 Adoption of ESA 2010 Regulation and 3 months period for reconsidering derogation requests Jul — Oct 2013 6 Finalisation list of granted derogations Oct 2013 7 Legal procedure and adoption of Decision on derogations Nov 2013 — Jun 2014 In stages 1 and 3, the Member States were asked to specify their (provisional) derogation requests in terms of: ·table number(s); ·name of variable(s) and code of the indicator(s) concerned; ·detailed description of the derogation (e.g. total economy or sector/industry/regional breakdown, valuation, unadjusted or seasonally adjusted, consolidated or nonconsolidated, etc.); ·reference periods for which the derogation was requested; and ·year of expiry of the derogation and first regular transmission. After all details had been clarified (stage 4a), Eurostat assessed the requests (stage 4b) on the basis of a set of predefined criteria: ·need to adapt national statistical systems (assessment based on countries’ stated reasons for their requests); ·impact on European aggregates and policies; ·reference periods for which derogations were requested (easier to grant derogations for less recent periods); ·length of requested period covered (derogations easier to grant for short periods); ·existing or new variables (derogations easier to grant for the latter); ·data for operational versus scientific national accounts purposes (derogations easier to grant for the latter); and

·common problems. Eurostat and the Member States then discussed the resulting lists of derogations bilaterally, adapted them where necessary and agreed on their final form (stage 4c). The lists of granted derogations were finalised (stage 6) and the legal procedure (stage 7) was started, resulting in Decision 2014/403/EU. Table 3.2 shows the number of derogations by country and ESA 2010 table as of the start of implementation of the ESA 2010 transmission programme. At the start of the transmission programme, the Commission adopted implementing Decision 2014/403 granting 888 derogations to 27 Member States (only the Czech Republic requested none). In addition, the EFTA Surveillance Authority granted 145 derogations to Norway and Iceland. The number of derogations varies widely across countries. A relatively large number of derogations were granted to Iceland (140), Croatia (109) and Poland (82). The Netherlands requested only one, Norway five, Greece and Finland seven, and Italy eight. However, it should be noted that the scope of derogations may vary substantially, from a single figure to a whole table. Table 3.2: Derogations by country and table (as of 1 September 2014)* * For Norway as of 6 October 2015; for Iceland as of 30 October 2015.

3.3 Development of derogations As derogations reduce data availability and thus affect user interests, Eurostat assessed the Member States’ requests very carefully (stage 4b). For the same reasons, in 2015 it started a process aimed at ensuring that data are actually transmitted after expiry of the derogations in the year agreed with the Member States and laid down in the legal text (‘year of first transmission’).

Derogations and their expiry are monitored with the help of the ‘derogation dashboard’, which provides an annual overview of the state of play for all derogations; it was produced for the first time byend-2015 and subsequently by end-2016 and end-2017. Under the monitoring procedure, all Member States receive a file listing their derogations and are asked to report the state of play for each derogation, as follows: Closed The work on the derogation has been finalised and data have been transmitted. On track The work on the derogation is progressing and is considered to be ‘on schedule’. With difficulties The work on the derogation is ongoing, but there is a risk that it will not be finalised in time. Not yet addressed The work on the derogation has not started yet. Eurostat collects the results and presents them for discussion with Member States in the December meetings of the Directors of Macro-Economic Statistics (DMES). The EFTA countries are not included in this annual exercise. Figure 3.1 shows, by country and category, developments in the state of play for the derogations as reported by the Member States by the end of the respective years. Figure 3.1: Member States’ derogations – state of play (end-2015 – end-2017) Between end-2015 and end-2017, the number of ‘on track’ or ‘closed’ derogations increased or remained stable in all Member States. The most progress was made by Croatia (increase of 27), Bulgaria and Sweden (both 16). As mentioned, figure 3.1 represents the state of affairs as reported by the Member States by the end of each year. As some derogations may expire in December, Eurostat assesses only in the first few months of the subsequent year whether all obligations regarding the closure of derogations have been met. The follow-up of such cases is discussed in chapter 5. Figure 3.2 provides an overall picture of developments on the 888 derogations, shown for end-2015, end-2016 and end-2017, and for all Member States the percentages of derogations that are ‘closed’, ‘on track’, ‘with difficulties’ and ‘not yet addressed’. Figure 3.2: Derogations – state of play (end-2015 – end-2017), total EU Figure 3.2 confirms the conclusions from figure 3.1: there has been a clear shift from ‘not yet addressed’ derogations (down from 31 % to 13 %) to ‘closed’ derogations (up from 25 % to 54 %). A more detailed analysis of the end-2017 dashboard results is attached as Annex B, updated in January 2018 to include the derogations that expired in 2017. 4. Verification of derogations 4.1 Introduction and legal basis In line with Article 6(1) of the ESA 2010 Regulation, Member States received temporary derogations allowing them time to make the necessary major adaptations to be able to apply the Regulation. The derogations were granted on the basis of justified requests and established under Decision 2014/403/EU. They will all expire by 1 January 2020 (but the majority much earlier). While the monitoring of derogations on the basis of the dashboard is voluntary, Article 6(3) of the Regulation provides for mandatory review of the validity of Member States’ justifications:

‘(…) The Commission, after consulting the European Statistical System Committee, shall report to the European Parliament and the Council not later than 1 July 2018 on the application of the granted derogations in order to verify whether they are still justified.’ This chapter starts to explain the organisation and the content of the verification process (section 4.2) and goes on to present the main outcomes and conclusions (section 4.3). 4.2 Verification process As specified in the second paragraph of Article 6(3) of the ESA 2010 Regulation, this report assesses whether the justifications for the derogations that Member States provided in 2013 are still valid. This involves assessing the interplay between the major adaptations of the national statistical systems, the justifications for the derogations and the derogations themselves. To this end, Eurostat collected updates on the justifications in a similar way as was done in 2013. The verification is relevant only for the 365 derogations expiring in 2018, 2019 and 2020. It does not cover those that expired in 2015-2017, even if bilateral discussions are ongoing with the countries in question. Neither does it concern the Czech Republic (which did not request derogations) or Greece, Italy and the Netherlands (whose derogations expired in 2017 or before). The EFTA countries Norway, Iceland and Switzerland have not been included in the verification process. For the purpose of the verification, Eurostat launched a questionnaire on 5 July 2017, with 15 September 2017 as the deadline for reply. It prefilled information on the derogations and the justifications submitted in 2013. Member States were asked to indicate whether the circumstances giving rise to the derogation had changed since 17 October 2013. If so, they were asked to indicate how the attributes of the derogations (codes and variables, description, period covered and year of first transmission) could be updated to reflect the changed circumstances. Member States were not allowed to request new derogations, as the right to do so expired on 17 October 2013. Annex C shows an empty questionnaire template, with a detailed overview of the questions. 4.3 Verification results Eurostat processed, analysed and assessed the completed questionnaires (see table 4.1). In theory, verification could lead to the following assessments of Member States’ justifications for derogations granted under Decision 2014/403/EU: ·case 1: the justification is valid; ·case 2: the justification is partially valid; or ·case 3: the justification is no longer valid. In case 1, no legislative action would be taken; the existing derogations would apply as specified in Decision 2014/403/EU. Cases 2 and 3 would give rise to amendments of the Decision: case 2 would require a change and case 3 the removal of the derogation in question. Table 4.1: Results of derogation verification process Justification for derogation is: valid partially valid no longer valid Total Austria 2 2 Belgium 7 2 9 Bulgaria 12 3 15 Cyprus 7 7 14 Germany 19 1 1 21 Denmark 8 8 Estonia 10 7 17 Spain 8 3 2 13 Finland 2 2 France 8 3 11 Croatia 45 9 4 58 Hungary 8 5 13 Ireland 3 3 Lithuania 11 11 Luxembourg 4 4 Latvia 9 15* 24 Malta 31 4 35 Poland 35 4 39 Portugal 1 2 3 Romania 5 3 6 14 Sweden 17 7 24 Slovenia 3 7 10 Slovakia 6 6 United Kingdom 1 8 9 Total 244 23 98 365 * Including three derogations for which justification is valid, but which can still be closed. Table 4.1 shows that most Member States already solved many of the problems which originally triggered the application for derogations even ahead of the year when they were due to expire. In absolute terms, Latvia and Lithuania managed to abrogate the most derogations before the legal year of expiry: 15 and 11 respectively. In terms of the percentage of outstanding derogations, Lithuania (100 %) and the United Kingdom (89 %) performed best. Croatia (45), Poland (35) and Malta (31) have relatively high numbers of derogations still open/valid, mainly because they were granted a lot in 2013. Figure 4.1 shows the distribution between valid, partially valid and no longer valid cases for all 365 derogations that expire in 2018, 2019 or 2020. Figure 4.1: Derogations — valid, partially valid and no longer valid (all Member States) Figure 4.1 shows that 67 % (244) of the 365 derogations are still valid (case 1) and can remain unchanged. It was found that the justification was no longer valid for 27 % (98) of the derogations. These would all be withdrawn, as the countries in question have closed them and transmitted data ahead of time (in 2017 or before, while the year of first transmission was 2018, 2019 or 2020). For a limited number of derogations (23, or 6 %), the justification is partially valid. This concerns derogations for which the scope can be narrowed, e.g. by deleting variables, shortening the period covered, advancing the year of first transmission, etc.

In line with the results of this review it is appropriate that Decision 2014/403/EU is amended. As a result, 98 derogations would be withdrawn and the scope of 23 would be narrowed down. The established procedure for the Commission implementing acts, based on the examination procedure involving the European Statistical System Committee, would apply to this exercise. Information on the appropriate amendments to the annex to Decision 2014/403/EU can be found in Annex D. 5. Action to improve data availability 5.1 Introduction As partners in the European Statistical System, national data compilers and Eurostat are continuously working to improve data availability for its users. Since the start of preparations to implement ESA 2010, significant efforts have been made to provide harmonised technical recommendations and address data compilation challenges in the expert working groups. The Commission provides financial support for actions to close the derogations. Data availability is monitored regularly during periods of data production. A more structural review of the state of play on derogations is conducted annually: Member States’ work is monitored by means of the derogation dashboard and checks are carried out as to whether data are actually transmitted when the derogations expire. In addition, there is regular monitoring, by Member State and table, if data availability is in accordance with the ESA 2010 transmission requirements. 5.2 Technical cooperation and harmonisation Member States have made and still make significant efforts to improve data availability in accordance with the ESA 2010 requirements. The Commission (Eurostat) supports these efforts through meetings, workshops, courses, guidance manuals and documents. Technical cooperation is conducted through the Working Groups on National Accounts (NAWG) and Excessive Deficit Procedure (EDPS WG) under the guidance of DMES meetings. A large number of working groups and task forces have examined a wide range of topics relating to the introduction and interpretation of ESA 2010 and the transmission programme; these include the task force on land and other non-financial assets, the task force on goods sent abroad for processing, the task force on research and development, and the workshop on pensions. Numerous courses and training sessions on ESA 2010 and the transmission programme have been organised. Eurostat and external contractors organise general trainings on national accounts three times a year for staff with different levels of experience. The courses cover the principles of national accounts and highlight changes in ESA 2010 visàvis ESA 1995. In addition, several more targeted courses have been organised, e.g. on insurance, ESA 2010 and pensions, and goods sent abroad for processing. Many manuals, working papers and other documents have been prepared to provide Member State statisticians with guidance on a broad range of ESA 2010related issues. In addition to the ESA 2010 methodological manual itself, these include: ·Technical Compilation Guide for Pension Data in National Accounts; ·Handbook on quarterly national accounts; ·Manual on regional accounts methods; ·Manual on the changes between ESA 95 and ESA 2010; ·Manual on measuring Research and Development in ESA 2010; ·Manual on Government Deficit and Debt; ·Manual on goods sent abroad for processing; ·Eurostat-OECD compilation guide on land estimation; ·Note on foreign trade reported by non-residents; ·Handbook on prices and volumes measures in national accounts; and

·Eurostat-OECD compilation guide on inventories. 5.3 Commission financial support for Member States Eurostat encourages Member States to improve national accounts data availability and to lift their derogations. In accordance with Article 128 of Regulation (EU, Euratom) No 966/2012, each year the Commission (Eurostat) invites Member States to apply for grants to support this work. Countries’ action is financed under the ‘shared cost’ principle: at least 10 % of the costs must be funded by the beneficiary’s own sources or third parties, while the Union financial contribution will be up to 90 % of eligible costs. The beneficiaries have to provide Eurostat with a report describing their development work and the results. As far as possible, results from the grant reports are made publicly available. Many Member States have taken advantage of the grants to work on national accounts data availability and derogations. In 2010-2012, a substantial number of grant applications concerned issues relating to the implementation of ESA 2010 and the transmission programme. Table 5.1: Grants for national accounts development projects (2010-2012) Year Grant title, projects and actions Applicant countries Allocated budget (EUR 1 000, rounded) 2010 National accounts methodological and technical improvements, of which: AT, BE, CY, CZ, DK, FI, DE, IT, LT, NL, NO, PL, PT, RO, SK, SI, SE 1 220 Objective 4: preparatory work for the implementation of the revised ESA transmission programme AT, BE, CY, CZ, FI, DE, PT, SE >620 2011 National accounts methodological and technical improvements, of which: DK, FI, DE, IT, NL, PL, PT, SK, UK 1 070 Project 2: preparatory work for the implementation of the revised ESA transmission programme FI, DE, IT, NL, PL, PT 700 2012 Action to support specific improvements in national accounts, of which: AT, BG, CY, CZ, DK, EL, FI, IT, LV, LT, LU, HU, NL, PT, SI, SE 900 Objective 1: preparatory work for the implementation of the revised ESA transmission programme BG, CY, DK, EL, HU, IT, LT, LU, PT, SI 530 The 2013, 2015, 2016 and 2017 grant exercises were opportunities for countries to secure financial support on a broad range of national accounts issues directly or indirectly related to the improvement of ESA 2010 data. Two important areas were compiling data covered by derogations and producing estimates for voluntary items in the transmission programme. Table 5.2: Grants for national accounts development projects (2013-2017) Year Grant title, projects and actions Applicant countries Allocated budget (EUR 1 000, rounded) 2013 Action to support specific improvements in national accounts BG, CZ, DE, DK, EE, FI, HU, LT, NL, NO, PL, PT 940 2015 Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which: AT, BE, BG, CZ, DE, EE, EL, DK, FI, HR, HU, IS, LT, LV, MT, NL, NO, PL, SI, SK 3 530 Action 2, Project 1: work on table 29 (accrued-to-date pension entitlements) BE, BG, DE, EE, DK, HR, IS, LT, MT, NL, NO, PL, SI >480 Action 3, Project 5: work on temporary derogations DE, DK, FI, HR, IS >210 Action 3, Project 7: compilation of supply and use tables at previous years’ prices IS 60 2016 Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which: CY, CZ, DE, DK, HR, LT, MT, NL, PL, SI, SK 1 390 Action 2: work on table 29 (accrued-to-date pension entitlements) DK 30 Action 3, Project 3: work on temporary derogations DK, HR, LT, MT, NL, SK >320 2017 Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which: CZ, DK, EE, FI, HR, HU, IT, LT, LV, NL, NO, PL, RO, SE, SI 1 040 Action 2, Project 3: work on temporary derogations HR, HU, LV, RO >170 5.4 Measures to improve data availability Usually, the assessment of data availability, dashboard monitoring and regular contacts with countries ensure that important data availability issues are avoided or quickly resolved. However, in some cases it might be necessary to take additional action. Where Member States' failure to provide data in accordance with the ESA 2010 obligations seriously harms data availability, Eurostat sends the countries in question an official letter reminding them of the transmission requirements and asking them to take appropriate measures to ensure that the required data are transmitted. Table 5.3 shows the numbers of such letters sent in 20152017. Table 5.3: Letters on data issues sent by Eurostat (2015-2017) Number of letters sent … of which reminders of previous letters 2015 16 2 2016 13 3 2017 15 4 In 2015-2017, Eurostat sent 44 letters on ESA 2010 data issues to 19 Member States. While these covered a wide range of issues across the transmission programme, a considerable number concerned the main aggregates and the non-financial sector accounts tables. Several letters in 2016 and 2017 addressed expired derogations, as part of the follow-up to the regular derogation monitoring (see section 3.3). In most cases, countries took action in response to the letters, sometimes after receiving a reminder. In one case, the Commission had to start an informal dialogue with the country concerned through the EU pilot regarding persistently missing annual data and incomplete quarterly data for non-financial sector accounts.

6. Conclusions The ESA 2010 Regulation requires the Member States to provide the data specified in its Annex B. Article 6 allowed countries to apply for temporary derogations to the transmission requirements and Article 6(3) requires the Commission to report to the European Parliament and the Council on the application of the derogations by 1 July 2018. In the light of these provisions, this report addresses developments in data availability in the Member States and presents the results of Eurostat’s analysis of the derogations granted. It covers four main topics: 1.Data availability according to the ESA 2010 transmission requirements The Commission (Eurostat) assesses on a regular basis whether Member States’ data availability is in accordance with the transmission requirements. The data availability analysis covers the assessment of data completeness and, to a limited extent, timeliness. The assessments took place in October 2015, April 2016, February 2017 and January 2018. It can be concluded that data availability clearly improved between October 2015 and January 2018. The shift from categories of data deliveries with (serious) shortcomings to full and almost full data delivery categories shows the clear trend of data gaps being closed. In 2015, 64 % of the tables transmitted by countries were sent without shortcomings and 4 % were sent with serious problems. The corresponding percentages in 2018 were 81 % and 1 % respectively; 2.Derogations and developments over time After careful assessment against predefined criteria, the Commission adopted implementing Decision 2014/403 granting 888 temporary derogations to 27 Member States. In addition, the EFTA Surveillance Authority granted 145 derogations to Norway and Iceland. As derogations reduce data availability and thus affect user interests, Eurostat regularly monitors the state of play on the granted derogations and checks that Member States respect the derogations' expiry date. Between end-2015 and end-2017, the number of ‘on track’ or ‘closed’ derogations increased or remained stable in all Member States. Overall, there has been a clear shift from ‘not yet addressed’ derogations (down from 31 % to 13 %) to ‘closed’ derogations (up from 25 % to 54 %); 3.Verification of derogations As specified in the second paragraph of Article 6(3) of the Regulation, this report assesses whether the justifications for the derogations that Member States provided in 2013 are still valid. The results of a questionnaire shows that most Member States already solved many of the problems which originally triggered the application for derogations even ahead of the year when they were due to expire. Of the 365 derogations expiring in 2018, 2019 or 2020, 67 % (244) are still valid and can remain unchanged For 27 % of the derogations (98 derogations — all concerning derogations that can be closed since data have already been delivered ahead of time) the justification is no longer valid. For a relatively limited number of derogations (23, or 6 %) the justification is partially valid. This concerns derogations for which the scope can be narrowed, e.g. by deleting variables from the derogation, shortening the period covered, advancing the first year of transmission, etc. In line with the results of its review it is appropriate that Decision 2014/403/EU is amended: 98 derogations would be withdrawn and the scope of 23 would be narrowed down. The established procedure for the Commission implementing acts, based on the examination procedure involving the European Statistical System Committee, would apply to this exercise. 4.Action undertaken to improve data availability Eurostat, in cooperation with national data compilers, is continuously working to improve data availability for its users. Data availability is monitored regularly during periods of data production, but also by means of structural (annual) data availability monitoring and a regular annual review of the state of play of derogations. Member States have made and still make significant efforts to improve data availability in accordance with the ESA 2010 requirements. The Commission (Eurostat) supports these efforts through meetings, workshops, courses, guidance manuals and documents, it has encouraged Member States to make similar efforts. Technical cooperation is conducted through the Working Groups on National Accounts and Excessive Deficit Procedure under the guidance of the meeting of the Directors of Macroeconomic Statistics of the National Statistical Institutes. Financial support from the Commission to Member States is an important tool to encourage countries to improve data availability and to lift derogations, even before their expiry date. In 2010-2012, a substantial number of grant applications concerned topics relating to the implementation of ESA 2010 and the transmission programme; 22 Member States and Norway applied for such grants. In 2013-2017, grant projects concerned the improvement of ESA 2010 data, including the development of voluntary data and data covered by derogations; 23 Member States and two EFTA countries applied for such grants. In the limited number of cases where Member States’ failure to provide data in accordance with the ESA 2010 obligations seriously harm data availability, Eurostat sends the countries in question an official letter reminding them of the transmission requirements and asking them to take appropriate measures to address the issue as soon as possible. In 2015-2017, Eurostat sent 44 letters on data issues to 19 Member States. A considerable number concerned main aggregates and non-financial sector accounts. In most cases, the countries took action in response to the letters. In one case, the Commission had to start an informal dialogue with the country concerned through the EU pilot regarding persistently missing annual data and incomplete quarterly data for non-financial sector accounts. In conclusion, data availability improved significantly between October 2015 and January 2018. Most of the derogations that expired at the latest in 2017 have been resolved by the respective Member States. In addition, a significant number of Member States are providing (part of) the data covered by derogations even before the first transmission date laid down in Commission Implementing Decision 2014/403/EU. It is appropriate for the Commission to amend that Decision to take account of changes in the justifications of existing derogations. To serve users’ interests, Eurostat will, in cooperation with Member States, take all necessary actions to ensure full implementation of the ESA 2010 Regulation. It will remain in close contact with Member States to improve data availability further in the coming years and continue its work on monitoring derogations. Annex A: Data delivery assessment, by table and country A.1 Data delivery assessment, October 2015

√: Complete data delivery. This means that the country provides all the data. Only very minor, infrequent shortcomings may be present. (√): Almost complete data delivery. Few or minor shortcomings may exist, but the important indicators are provided. P: Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators. N: Data are delivered with significant shortcomings or not delivered at all. A.2 Data delivery assessment, April 2016 A.3 Data delivery assessment, February 2017



A.4 Data delivery assessment, January 2018 Annex B: Derogation dashboard results As part of its ESA 2010 data availability monitoring, Eurostat produces an annual derogation dashboard on the basis of Decision 2014/403/EU. The purpose of the dashboard is to track Member States’ progress in providing data in accordance with the ESA 2010 transmission programme. The dashboard is updated once a year in November by each country and presented to the DMES meeting in December. The members of the DMES were sent a file listing derogations per country and asked to record progress made in 2017 by indicating whether derogations were ‘not yet addressed’, ‘on track’, ‘with difficulties’ or ‘closed’. The deadline for returning the completed tables was 10 November 2017. In January 2018, Eurostat re-examined the derogations that expired in 2017 in order to determine if the derogations should be considered as closed. The results presented in this annex include the January 2018 update. Failure to transmit data after a derogation has expired is considered as a case of 'missing data' in the next data availability assessment. If a derogation is closed before expiry, but data are transmitted with shortcomings, this will also be considered as 'missing' in the next data availability monitoring round. Improvements, January 2018 More than half of all derogations are now closed (59 %, as compared with 36 % a year ago). Another 23 % are ‘on track’, indicating that data will be delivered when they expire. Member States have classified around 18 % of the open derogations as ‘with difficulties’ or ‘not yet addressed’. A list of the former is provided in Annex B.1. Eurostat would encourage Member States to inform it of any problems with implementation and any need for assistance.



Derogations expiring per year

* Status January 2018 Of the remaining 360 open derogations, the majority (258, or 71 %) will expire in 2020. 91 derogations (25 %) expired in 2017 and the concerned data are now considered as not having been delivered (see Annex B.2). For 24 open derogations that should have been closed in 2017, Member States have reported that work is moving ahead ‘with difficulties’ or is ‘not yet addressed’. Derogations expired in 2017 * Status January 2018 Expired derogations Many derogations have been closed in advance of expiry. However, some that expired in 2015-2017 are still open (see Annex B.2), which implies that ESA 2010 transmission requirements have not been met. For those concerning tables with 12 or 24 months of transmission delay, data transmissions were expected by the end of 2017. The Commission is contacting all Member States that still have to transmit data for which their derogations expired in 2017 and request them to provide the concerned data in accordance with the ESA 2010 transmission requirements. B.1 Outstanding derogations with difficulties MS Table Code and variable Detailed description of derogation Period covered by derogation/ transmission delay First transmission BE 10 All variables NUTS II breakdown, total economy and A*10 breakdown 2000-2002 2020 BE 12 All variables NUTS III breakdown, total economy and A*10 breakdown 2000-2002 2020 BG 8 D.43S21 — Reinvested earnings on Intra-EU F.D.I., D43S22 — Reinvested earnings on Extra-EU F.D.I., D.441 — Investment income attributable to insurance policy holders, D.442 — Investment income payable on pension entitlements, D.443 — Investment income attributable to collective investment fund shareholders, D.614 — Households’ social contributions supplements, D.61SC — Social insurance scheme service charges All sectors, uses and resources 2012-2015 2017 BG 801 D.74A — Of which: paid to / received by European institutions (e.g. EDF) Sector S.13 — General Government, uses, 1999Q1-2016Q4 2017 BG 801 D.74A — Of which: paid to / received by European institutions (e.g. EDF) Sector S.2 — Rest of the World, resources 1999Q1-2016Q4 2017 DE 1Q P.52 - 9. b) Changes in inventories Total economy, current prices and previous year’s prices and chain linked volumes, non-adjusted and seasonally adjusted data (to be provided excluding military inventories of general government until expiration of derogation) 1995Q1-2012Q4 2020 DE 1A P.52 - 9. b) Changes in inventories Total economy, current prices and previous year’s prices and chain linked volumes (to be provided excluding military inventories of general government until expiration of derogation) 1995-2012 2020 DE 3 P.51g — 7. a) Gross fixed capital formation by industry — breakdown by fixed asset AN_F6 Breakdown by fixed assets AN_6 and NACE A*10, current prices and previous year’s prices and chain-linked volumes (to be provided for new fixed assets) 1995-2018 2020 DE 3 P.52 - 7. b) Changes in inventories by industry A*10 breakdown, current prices and previous year’s prices 1995-2018 2020 DE 3 P.52 - 7. b) Changes in inventories by industry Total economy, current prices and previous year’s prices (to be provided excluding military inventories of general government until expiration of derogation) 1995-2012 2020 DE 8 P.52 — Changes in inventories Sector S.13 — General Government, uses (to be provided excluding military inventories of general government until expiration of derogation) 1995-2012 2020 DE 801 P.52+P.53 — Changes in inventories and net acquisition of valuables S.13 — General Government, uses, current prices, non-seasonally adjusted (to be provided excluding military inventories of general government until expiration of derogation) 1999Q1-2012Q4 2020 DE 9 D.51c — Taxes on holding gains, D.51d — Taxes on winnings from lottery or gambling, D.51e — Other taxes on income n.e.c. All sectors 1995 - 2018 2020 DE 11 P.5 — Gross capital formation S.13 — General government, COFOG division 2 and groups in division 2 (to be provided excluding P.52 military inventories of general government until expiration of derogation) 1995-2012 2020 DE 22 P.51g_AN.111 – 2. GFCF in dwellings, P.51g_AN.112 – 3. GFCF in other buildings and structures, P.51g_AN.113+ P.51g_AN.114 – 4. GFCF in machinery and equipment + weapon systems, P.51g_AN.1131 – 5. GFCF in transport equipment, P.51g_AN.115 – 10. GFCF in cultivate biological resources A*21 breakdown (to be provided for new fixed assets), current prices and previous year’s prices and chain-linked volumes 1995 -2017 2020 IE 8 All variables S.14 — Households and Sector S.15 — Non-profit institutions serving households, uses and resources (to be provided as total S.14+S15 until expiration derogation) 2012-2015 2017 IE 8 All variables All sectors, uses and resources 1995 -1998 2017 LU 1Q All variables Total economy and all NACE breakdowns, current and previous year’s prices and chain linked volumes, non-adjusted and all adjusted data. (This derogation will replace the derogation requesting a t+90 days delay in calendar year 2016). Transmission at t+85 days 2020 LU 1A All variables Total economy and all NACE breakdowns, current and previous year’s prices and chain linked volumes, transmission at t+2 months. (This derogation will replace the derogation requesting a t+90 days delay in calendar year 2016). Transmission at t+85 days 2020 MT 20 All variables Full table including all details/breakdowns 2000-2017 2020 MT 27 All variables S.13 — General government, S.1311 — Central government

S.1313 — Local government, including counterpart data by all sectors 1999Q1-2003Q4 2020 PL 1Q D11- 17. a) Wages and salaries

D12- 17.b) Employers’ social contributions Total economy, current prices, non-adjusted and seasonally adjusted data 1995Q1-2000Q4 2020 PL 1Q D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D12- 17.b) Employers’ social contributions A*10 breakdown, current prices, non-adjusted and seasonally adjusted data 1995Q1-2000Q4 2020 PL 1Q D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D12- 17.b) Employers’ social contributions Total economy and A*10 current prices, non-adjusted and seasonally adjusted data Transmission at t+95 days 2020 PL 1Q EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons), ESE — 16. c) Self-employed, EEM — 16. d) Employees Total economy and A*10 breakdown, thousands of persons and thousands of hours worked, non-adjusted and seasonally adjusted data 1995Q1-2000Q4 2020 PL 1A EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons), ESE — 16. c) Self-employed, EEM — 16. d) Employees Total economy and A*10 breakdown, thousands of persons and thousands of hours worked 1995-2000 2020 PL 1A D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D.12 - 17. b) Employers’ social contributions Total economy and A*10 breakdown, current prices, transmission at t+2 months Transmission at t+95 days 2020 PL 3 EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs), ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs), EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs) Total economy and A*21 breakdown, thousands of persons and thousands of hours worked 1995-2000 2020 PL 3 EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs), ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs), EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs) A*64 breakdown, thousands of persons 1995-2009 2020 PL 8 EMP — Employment (in number of persons and number of hours worked) Sector S.13 General Government, thousands of persons and thousands of hours worked 1995- 2009 2020 PL 8 D.2 — Taxes on production and imports Sector S.2 — Rest of the World, resources 1995-2003 2017 PL 8 D.29 — Other taxes on production Sector S.2 — Rest of the World, resources 1995-2012 2017 PL 8 D.92r — Investment grants, receivable Sector S.2 — Rest of the World, uses and resources 1995-2004 2017 PL 801 D.2 — Taxes on production and imports, D.3 — Subsidies, D.5 — Current taxes on income, wealth, etc., D.6 — Social contributions and benefits, D.7 — Other current transfers, D.8 — Adjustment for the change in pension entitlements, D.9 — Capital transfers Sector S.2 — Rest of the World, uses and resources, current prices, seasonally adjusted data 1999Q1 – 2017Q1 2017 PL 801 D.2 — Taxes on production and imports Sector S.2 — Rest of the World, resources, current prices, non-seasonally adjusted data 1999Q1-2004Q4 2017 PL 801 D.29 — Other taxes on production Sector S.2 — Rest of the World, resources, current prices, non-seasonally adjusted data 1999Q1-2013Q4 2017 PL 801 D.29 — Other taxes on production 2017 PL 801 D.91p — Capital taxes, payable Sector S.2 — Rest of the World, uses, current prices, non-seasonally adjusted data 1999Q1-2013Q4 2017 PL 10 EMP — 5. Employment in thousands of persons and thousands of hours worked

ETO — Total, EEM — Employees All NUTS breakdowns, A*10 breakdown, thousands of hours worked 2000-2007 2020 SI 27 All variables S.13 — General government, S.1311 — Central government

S.1313 — Local government

S.1314 — Social security funds, including counterpart data by all sectors 1999Q1-2003Q4 2020



B.2 Derogations expired in 2015-2017 for which data have not been delivered MS Table Code and variable Detailed description of derogation Period covered by derogation/ transmission delay First transmission LU 801 All variables All breakdowns/details 1999Q1-1999Q4 2015 HR 8 D.612 — Employers’ imputed social contributions All sectors, uses and resources 2012-2014 2016 HR 8 D.611 — Employers’ actual social contributions, D.613 — Households’ actual social contributions, D.614 — Households social contributions supplements, D.61SC — Social insurance scheme service charges S.2 — Rest of the World, uses and resources 2012-2014 2016 HR 8 EMP — Employment (in number of persons and number of hours worked) Sector S13 general government, thousands of persons and thousands of hours worked 2002-2014 2016 BE 9 D.614 - Households social contributions supplements, D.61SC - Social insurance scheme service charges 2012-2015 2017 BG 3 P.53 - Acquisitions less disposals of valuables Total economy, current and previous year's prices 1995-1997 2017 BG 8 D.43 - Reinvested earnings on foreign direct investment Sectors S.13 -General Government, S.14 – Households, S.15 - Non-profit institutions serving households, uses and resources 1995-2012 2017 BG 8 D.43S21 - Reinvested earnings on Intra-EU F.D.I., D43S22 - Reinvested earnings on Extra-EU F.D.I., D.441 - Investment income attributable to insurance policy holders

D.442 - Investment income payable on pension entitlements, D.443 - Investment income attributable to collective investment fund shareholders, D.614 – Households' social contributions supplements, D.61SC - Social insurance scheme service charges All sectors, uses and resources 2012-2015 2017 BG 8 D.44 - Other investment income Sectors S. 13 -General Government, S.14 – Households, S.15 - Non-profit institutions serving households, uses 1995-2012 2017 BG 8 D.92 - Investment grants All sectors, uses 1995-2012 2017 BG 8 D. 74A - Of which: paid to / received by European institutions (e.g. EDF) All sectors, uses and resources 1995-2015 2017 BG 8 D.8 - Adjustment for the change in pension entitlements, P.53 - Acquisitions less disposals of valuables All sectors, uses and resources 1995-2012 2017 BG 8 D.611 - Employers' actual social contributions

D.612 - Employers' imputed social contributions, D.613 - Households' actual social contributions Sector S.2 - Rest of the World, uses and resources 1995-2015 2017 BG 8 D.11 – Wages and salaries

D.12 – Employers' social contributions Sector S.2 - Rest of the World, uses and resources 1995-2012 2017 BG 8 D.71 - Net non-life insurance premiums Sector S.2 - Rest of the World, resources 1995-2012 2017 BG 8 D.72 - Non-life insurance claims Sector S.2 - Rest of the World, uses 1995-2012 2017 BG 8 D.45 - Rents All sectors, uses and resources 1995-2012 2017 BG 8 D.71 - Net non-life insurance premiums

D.72 - Non-life insurance claims Sector S.13 - General Government, uses and resources 1995-2012 2017 BG 8 D.3 – Subsidies

D.39 - Other subsidies on production Sectors S.12-Financal corporations, S.13- General Government, S15 - Non-profit institutions serving households, uses and resources 1995-2012 2017 BG 801 D.74A - Of which: paid to / received by European institutions (e.g. EDF) Sector S.13 - General Government, uses , 1999Q1-2016Q4 2017 BG 801 D.74A - Of which: paid to / received by European institutions (e.g. EDF) Sector S.2 - Rest of the World, resources 1999Q1-2016Q4 2017 BG 801 D.8 - Adjustment for the change in pension entitlements All sectors, uses and resources 1999Q1-2013Q4 2017 BG 801 D.92 - Investment grants All sectors, uses and resources 1999Q1-2016Q4 2017 BG 801 D.44 - Other investment income

D.43 - Reinvested earnings on foreign direct investment Sector S.2 - Rest of the World and Sector S.13 - General Government, uses and resources 1999Q1-2016Q4 2017 BG 801 D.71 - Net non-life insurance premiums

D.72 - Non-life insurance claims Sector S.2 - Rest of the World and Sector S.13 - General Government, uses and resources 1999Q1-2013Q4 2017 BG 801 D.45 - Rents Sector S.13 - General Government, uses 1999Q1-2016Q4 2017 BG 801 D.45 - Rents Sector S.2 - Rest of the World, uses and resources 1999Q1-2016Q4 2017 DK 26 AN.211 - 20. Land S.14 + S.15 - Households + Non-profit institutions serving households 1995-2014 2017 DE 6 F.6 - Insurance, pension and standardised guarantee schemes and F.7 - Financial Derivatives and Employee Stock Options Nominal holding gains and losses and other changes in volume, all sectors 2012-2015 2017 DE 10 B1.g - 2. Gross value added at basic prices (current prices), D1 – 3. Compensation of employees (current prices) NUTS II breakdown, A*10 breakdown (aggregations for G-J, K-N, O-U to be provided until expiration of derogation) 2000-2014 2017 DE 27 F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits All sectors 1999Q1-2016Q4 2017 IE 1Q P3 - 5. a) Household final consumption expenditure (domestic concept) Breakdown by durability, current prices and previous year's prices and chain-linked volumes, non-adjusted and seasonally adjusted 1997Q1 – 2016Q4 2017 IE 6 All variables Transactions, assets and liabilities, total economy and all (sub)sectors (excluding S.13 and sub-sectors), consolidated and non-consolidated. 1995-2001 2017 IE 7 All variables Assets and liabilities, total economy and all (sub)sectors (excluding S.13 and sub-sectors), consolidated and non-consolidated. 1995-2000 2017 IE 8 All variables S.14 – Households and Sector S.15 - Non-profit institutions serving households, uses and resources (to be provided as total S.14+S15 until expiration derogation) 2012-2015 2017 IE 8 All variables All sectors, uses and resources 1995 -1998 2017 IE 801 All variables All sectors, uses and resources, current prices, seasonally adjusted data Transmission at t+90 days 2017 ES 3 P.53 - 7. c) Acquisitions less disposals of valuables Total economy, current prices 1995-2015 2017 ES 10 P.51g - 4. Gross fixed capital formation (current prices) NUTS II breakdowns, total economy and A*10 breakdown Transmission at t+30 months 2017 ES 20 All variables Total economy and A*21 breakdown, current replacement costs and previous year's replacement costs 2000-2014 2017 ES 26 AN.11+AN.12 - 2. Fixed assets + Inventories

AN.11 - 3. Fixed assets

AN.112 - 5. Other buildings and structures

AN.1121 - 6. Buildings other than dwellings

AN.1122 - 7. Other structures

AN.113+AN.114 - 8. Machinery and equipment + Weapons systems

AN.115 - 9. Cultivated biological resources

AN.117 - 10. Intellectual property products

AN.12 - 16. Inventories All sectors 2012-2014 2017 ES 26 AN.111 - 4. Dwellings All sectors 1995-2014 2017 ES 26 AN.211 - 20. Land S.14 + S.15 - Households + Non-profit institutions serving households 1995-2014 2017 FR 9 D.995a - Taxes on products assessed but unlikely to be collected, D.995b - Other taxes on production assessed but unlikely to be collected, D.995c - Taxes on income assessed but unlikely to be collected, D.995d - Other current taxes assessed but unlikely to be collected, D.995e - Employers' actual social contributions assessed but unlikely to be collected, D.995f - Households' actual social contributions assessed but unlikely to be collected, D.995fe - Employees' actual social contributions assessed but unlikely to be collected, D.995g - Capital taxes assessed but unlikely to be collected S.13 - General government 1995-2012 2017 FR 10 All variables, except B.1g – 2. Gross value added at basis prices (current prices) and except POP 6. Population in thousands of persons NUTS 2 breakdown into the regions Guadeloupe, Martinique, Guyane, Reunion, Mayotte; total and NACE A*10 breakdown (to be provided for the total of the 5 regions until expiration derogation) 2000-2014 2017 FR 10 D.1 - 3. Compensation of employees (current prices) NUTS 2 breakdown, total and A*10 breakdown, transmission at t+24 months Transmission at t+27 months 2017 FR 10 ETO - Total employment EEM - Employees NUTS 2 breakdown, A*10 breakdown, thousands of persons and thousands of hours worked, transmission at t+24 months Transmission at t+27 months 2017 FR 12 ETO - Total employment EEM - Employees NUTS 3 breakdown into the regions Guadeloupe, Martinique, Guyane, Reunion, Mayotte; total and NACE A*10 breakdown, thousands of persons (to be provided for the total of the 5 regions until expiration derogation) 2000-2014 2017 HR 1A P.51g - 9. a) Gross fixed capital formation AN_F6 breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes 2005-2015 2017 HR 2 P.5 – Gross capital formation

P.52+P.53 - Changes in inventories and acquisitions less disposals of valuables S.13 - General government, S.1311 - Central government, S.1313 - Local government, S.1314 - Social security funds, (to be provided excluding P.53) 2010-2015 2017 HR 3 P.51g - 7. a) Gross fixed capital formation by industry A*10 breakdown, current prices and previous year’s prices and chain-linked volumes 2005-2015 2017 HR 3 P.51g - 7. a) Gross fixed capital formation by industry, breakdown of fixed assets AN_F6 A*10 breakdown and AN_F6 breakdown of fixed assets, current prices and previous year’s prices and chain-linked volumes 2005-2015 2017 HR 6 F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits, F.66 – Provision for calls under standardized guarantees Transactions, assets and liabilities, total economy and all (sub) sectors, consolidated and non-consolidated. 2002-2014 2017 HR 7 F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits , F.66 – Provision for calls under standardized guarantees Assets and liabilities, total economy and all (sub) sectors, consolidated and non-consolidated. 2001-2014 2017 HR 8 D43S21 - Reinvested earnings on Intra-EU F.D.I., D43S22 - Reinvested earnings on Extra-EU F.D.I. All sectors, uses and resources 2012-2015 2017 HR 801 All variables S.1 – Total economy, S.2 - Rest of the World, S.13 - General Government, uses and resources, current prices, non-seasonally adjusted 1999Q1-2011Q4 2017 HR 11 P.5 – Gross capital formation S.13 - General government, S.1311 - Central government, S.1313 - Local government, S.1314 - Social security funds, all COFOG divisions and groups, (to be provided excluding P.53) 2010-2015 2017 HR 15 All variables Full table including all details/breakdowns, current prices 2010-2013 2017 HR 16 All variables Full table including all details/breakdown, current prices 2010-2013 2017 HR 22 All variables Full table including all breakdowns/details 2005-2014 2017 HR 26 AN.111 – 4. Dwellings All sectors 1995-2014 2017 CY 1A P.53 - 9. c) Acquisitions less disposals of valuables Total economy, current prices and previous year's prices 1995-2012 2017 HU 10 EMP – 5. Total employment in thousands of persons and thousands of hours worked NUTS II breakdown, total economy, thousands of persons Transmission at t+24 months 2017 MT 1Q B.1g - 1. Gross value added at basic prices A*10-breakdown, previous year's prices and chain linked volumes, non-adjusted and seasonally adjusted data 2015Q1-2016Q4 2017 MT 1A B.1g - 1. Gross value added at basic prices A*10 breakdown, previous year's prices and chain linked volumes 2015 2017 MT 6 All variables Transactions, assets and liabilities, total economy and all (sub)sectors, consolidated and non-consolidated. 1995-2003 2017 MT 7 All variables Assets and liabilities, total economy and all (sub)sectors, consolidated and non-consolidated. 1995-2003 2017 MT 26 AN.111 – 4. Dwellings All sectors 1995-2014 2017 PL 1Q P.51g - 9. a) Gross fixed capital formation AN_F6: breakdown of fixed assets, current prices and previous year's prices and chain-linked volumes, non-adjusted and seasonally adjusted data 1995Q1 - 2003Q4 2017 PL 1Q P.51g - 9. a) Gross fixed capital formation AN_F6: breakdown of fixed assets, chain linked volumes, seasonally and working-day adjusted data 2004Q1-2016Q4 2017 PL 1Q P.6 – 10. Exports of goods (fob) and services

P.7 – 11. Imports of goods (fob) and services, geographical breakdown P6/P7 breakdown (where mandatory) into S.2I MS whose currency is the euro, the ECB and other institutions and bodies of the euro area, and S.21-S.2I MS whose currency is not the euro and European institutions and bodies (except the ECB and other institutions and bodies of the euro area), S.22 non-member countries and international organisations non resident of EU, current prices and chain linked volumes, seasonally adjusted data 2008Q1-2016Q4 2017 PL 2 NP - Acquisitions less disposals of non-financial non-produced assets S.13 - General government 2005-2009 2017 PL 2 OP5ANP - Gross capital formation and acquisitions less disposals of non-financial non produced assets S.13 - General government

(to be provided excluding NP until expiration derogation) 2005-2009 2017 PL 8 D.441 – Investment income attributed to insurance policy holders, D.442 – Investment income payable on pension entitlements

D.443 – Investment income attributable to collective investment fund shareholders All sectors, uses and resources 2012-2015 2017 PL 8 NP – Acquisitions less disposals of non-produced assets All sectors, uses 2005-2009 2017 PL 8 D.2 – Taxes on production and imports Sector S.2 – Rest of the World, resources 1995-2003 2017 PL 8 D.29 – Other taxes on production Sector S.2 – Rest of the World, resources 1995-2012 2017 PL 8 D.44 – Other investment income, D.5 – Current taxes on income, wealth, etc

D.51 – Taxes on income, D.59 – Other current taxes, D.6 – Social contributions and benefits, D.61 – Net social contributions, D.62 – Social benefits other than social transfers in kind, D.71 – Net non-life insurance premiums, D.72 – Non-life insurance claims, D.8 – Adjustment for the change in pension entitlements, D.91p – Capital taxes, payable, D.91r – Capital taxes, receivable, B.10.1- Change in net worth due to saving and capital transfers Sector S.2 – Rest of the World, uses and resources 1995-2012 2017 PL 8 D.92r – Investment grants, receivable Sector S.2 – Rest of the World, uses and resources 1995-2004 2017 PL 801 D.2 - Taxes on production and imports

D.3 – Subsidies, D.5 - Current taxes on income, wealth, etc, D.6 - Social contributions and benefits, D.7 – Other current transfers, D.8 - Adjustment for the change in pension entitlements, D.9 – Capital transfers Sector S.2 - Rest of the World, uses and resources, current prices, seasonally adjusted data 1999Q1 – 2017Q1 2017 PL 801 NP – Acquisitions less disposals of non-produced assets All sectors, uses, current prices, non-seasonally adjusted data 2005Q1-2009Q4 2017 PL 801 D.2 – Taxes on production and imports Sector S.2 – Rest of the World, resources, current prices, non-seasonally adjusted data 1999Q1-2004Q4 2017 PL 801 D.29 – Other taxes on production Sector S.2 – Rest of the World, resources, current prices, non-seasonally adjusted data 1999Q1-2013Q4 2017 PL 801 D.29 – Other taxes on production 2017 PL 801 D.5 – Current taxes on income, wealth, etc

D.6 – Social contributions and benefits

D.61 – Net social contributions, D.62 – Social benefits other than social transfers in kind, D.71 – Net non-life insurance premiums, D.72 – Non-life insurance claims

D.8 – Adjustment for the change in pension entitlements, B.101 – Change in net worth due to saving and capital transfers Sector S.2 – Rest of the World, uses and resources, current prices, non-seasonally adjusted data 1999Q1-2013Q4 2017 PL 801 D.91p – Capital taxes, payable Sector S.2 – Rest of the World, uses, current prices, non-seasonally adjusted data 1999Q1-2013Q4 2017 RO 801 All variables excluding balancing items All sectors, uses and resources, current prices, seasonally adjusted 1999Q1-2016Q4 2017 RO 801 P.52+P.53 - Changes in inventories and net acquisition of valuables All sectors, uses and resources, current prices, non-seasonally adjusted (to be provided excluding P.53 until expiration of derogation) 1999Q1-2016Q4 2017 RO 801 D.8 - Adjustment for the change in pension entitlements All sectors, except S1; uses and resources, current prices, non-seasonally adjusted 1999Q1- 2014Q4 2017 RO 22 All variables Total economy and A*21 breakdown, current prices and previous year’s prices and chain-linked volumes 1995-2010 2017 UK 1Q P.51g 9. a) Gross fixed capital formation AN_F6:breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes, non-adjusted data and seasonally adjusted data (data, including meta data, until expiration of derogation to be provided against reduced quality ) 1995Q1-2016Q4 2017 UK 1A P.51g 9. a) Gross fixed capital formation AN_F6:breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes, non-adjusted data and seasonally adjusted data (data, including meta data, until expiration of derogation to be provided against reduced quality) 1995-2015 2017 UK 3 P.51g - 7. a) Gross fixed capital formation by industry Breakdown of fixed assets AN_F6 by NACE A*10 breakdown, current and previous year's prices and chain-linked volumes (data, including meta data, until expiration of derogation to be provided against reduced quality) 1995-2015 2017 UK 20 All variables Total economy and A*21 breakdowns, current replacement costs and previous year's replacement costs (data for total economy and industries on AN.11g, AN.111g, AN.112g, AN.1131g, AN.11322g, AN.115g, AN.11n, AN.111n, AN.112n, AN.1131n, AN.11322n, AN.115n, including meta data, to be provided against reduced quality until expiration of derogation) 2000-2014 2017 UK 22 All variables Total economy and A*21 breakdown, current prices, previous year's prices and chain linked volumes (data for total economy and industries on P.51g_AN.11, P.51g_AN.111, P.51g_AN.112, P.51g_AN.1131, P.51g_AN.11322, P.51g_AN.115, including meta data, to be provided against reduced quality until expiration of derogation) 1995-2014 2017 Annex C: Questionnaire on validity of derogations