Commission Regulation (EC) No 1500/2000 of 10 July 2000 implementing Council Regulation (EC) No 2223/96 with respect to general government expenditure and revenue
Date: 2000-07-10
Institutions: European Commission
Subjects: EU statistics, Economic and Monetary Union, European accounting system, data transmission, public administration

12.7.2000

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Official Journal of the European Communities

L 172/3

COMMISSION REGULATION (EC) No 1500/2000

of 10 July 2000

implementing Council Regulation (EC) No 2223/96 with respect

to general government

expenditure and revenue

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

(7)

Having regard to the Treaty establishing the European
Community,

Having regard to the Council Regulation (EC) No 2223/96 of
25 June 1996 on the European System of national and regional
accounts in the Community (ESA-95 (1)), as last amended by
Regulation (EC) No 448/98 (2) and in particular Articles 2(2)
and 3(2) thereof,

Whereas:

(8)

(9)

Pursuant to Article 104(2) of the Treaty, the Commis-
sion is to monitor the development of the budgetary
situation.

The aim of the content and format of stability and
convergence programmes is to permit a fuller under-
standing of the paths of the government balance and of
the budgetary strategy in general, and complementary
information should be provided on expenditure and
revenue ratios.

National accounts rules, especially ESA-95 concepts, are
regarded as instruments to ensure comparability and
transparency of data between Member States.

Annex A ‘European system of accounts ESA 1995’ of
the ESA-95 Regulation does not refer to government
expenditure and revenue but provides the framework to
specify them by reference to a list of ESA 95 categories.

The introduction of aggregates related to general govern-
ment expenditure and revenue requires related amend-
ments
to the transmission programme of national
accounts data.

(1)

(2)

(3)

(4)

(5)

(6)

In accordance with Article 2(2)
in conjunction with
Article 3(2) of Regulation (EC) No 2223/96, amend-
ments to ESA-95 which are intended to clarify and
improve its content and require changes in the data
requested from the Member States, shall be adopted by
the Commission in accordance with the procedure
provided for in Article 4 of the said Regulation.

The Committee on Monetary, Financial and Balance of
Payments Statistics, set up by Decision 91/115/EEC (3),
has been consulted.

The measures provided for in this Regulation are in
accordance with
Statistical
Programme Committee, set up by Decision 89/382/EEC,
Euratom (4),

opinion

the

the

of

HAS ADOPTED THIS REGULATION:

Article 1

The aim of the present Regulation is to provide the definition
of general government expenditure and revenue, to supplement
classifications of transactions in goods and services (P) and of
distribution transactions (D) and to amend the transmission
programme of national accounts data.

Article 2

Annex A (European System of Accounts ESA 1995) and Annex
B (Transmission programme of national accounts data) of
Council Regulation (EC) No 2223/96 of 25 June 1996 shall be
amended in accordance with the Annex to the present Regula-
tion.

Article 3

An additional transmission, yearly in March, of general
government main aggregates (annual data) will provide
useful information on government deficit developments.

into force on the 20th day
This Regulation shall enter
following its publication in the Official Journal of the European
Communities.

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

Done at Brussels, 10 July 2000.

For the Commission

Pedro SOLBES MIRA

Member of the Commission

(1) OJ L 310, 30.11.1996, p. 1.
(2) OJ L 58, 27.2.1998, p. 1.

(3) OJ L 59, 6.3.1991, p. 19.
(4) OJ L 181, 28.6.1989, p. 47.

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ANNEX

Annexes A and B of Regulation (EC) No 2223/96 shall be amended as follows:

1. In Annex A:

(a) In Chapter 3, section 3.23, the following sentence shall be added:

‘Other non-market output (P.13) can be subdivided into two items: “Payments for the other non-market output”
(P.131 ), which consist of various fees and charges, and “Other non-market output, other” (P.132), covering output
that is provided free.’

(b) In Chapter 3, sections 3.79 and 3.96 shall be replaced by the following:

‘3.79 Final consumption expenditure (P.3) by government includes two categories of expenditures, similar to those

by NPISHs:

(a) the value of the goods and services produced by general government itself (P.1) other than own-account
capital formation (corresponding to P.12) and sales. Market output (P.11) and payments for the other
non-market output (P.131);

(b) purchases by general government of goods and services produced by market producers that are supplied
to households, without any transformation, as social transfers in kind (D.6311 + D.63121 + D.63131).
This implies that general government just pays for goods and services that the sellers provide to
households.’

‘3.96 Final consumption expenditure (P.3) by general government or NPISHs are equal to the sum of their output
(P.1), plus the expenditure on products supplied to households via market producers, part of social transfers
in kind (D.6311 + D.63121 + D.63131), minus the payments by other units, market output (P.11) and
payments for the other non-market output (P.131), minus own-account capital formation (corresponding to
P.12).’

(c) In Chapter 4, section 4.105, third indent, related to ‘Other social security benefits in kind (D. 6312)’, the following

sentence shall be added:

‘Other social security benefits in kind can be therefore subdivided into those for which the service is produced by
market producers and purchased by general government units or NPISHs (D.63121), and those for which the
service is produced by non-market producers (D.63122).’

(d) In Chapter 4, section 4.105, fourth indent, related to ‘Social assistance benefits in kind (D.6313)’, the following

sentence shall be added:

‘Social assistance benefits in kind can be therefore subdivided into those for which the service is produced by market
producers and purchased by general government units or NPISHs (D.63131), and those for which the service is
produced by non-market producers (D.63132).’

(e) In Chapter 8, a new section 8.99 (a) shall be inserted as follows:

‘GENERAL GOVERNMENT EXPENDITURE AND REVENUE

8.99 (a) General government expenditure and revenue are defined by reference to a list of ESA 95 categories.

Government expenditure comprises the following ESA 95 categories, recorded under the use side of
general government accounts, with the exception of D.3 and D.9 which are recorded under the resource
side of general government accounts (1):

P.2

P.5

D.1

Intermediate consumption

Gross capital formation

Compensation of employees

D.29

Other taxes on production

D.3

D.4

D.5

Subsidies, payable

Property income

Current taxes on income, wealth, etc.

D.62

Social benefits other than social transfers in kind

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D.6311 +
D.63121 +
D.63131

D.7

D.8

D.9

K.2

Social transfers in kind related to expenditure on products supplied to households via
market producers

Other current transfers

Adjustment for the change in net equity of households in pension funds reserves

Capital transfers, payable

Acquisitions less disposals of non-financial non-produced assets

Government revenue comprises the following ESA 95 categories, recorded under the resource side of
general government accounts, with the exception of D.39 which is recorded under the use side of general
government accounts:

P.11

P.12

P.131

D.2

D.39

D.4

D.5

D.61

D.7

Market output

Output for own final use

Payments for the other non-market output

Taxes on production and imports

Other subsidies on production, receivable

Property income

Current taxes on income, wealth, etc.

Social contributions

Other current transfers

D.9 (1)

Capital transfers

(1) Adjustments for taxes and social contributions assessed but never collected, when recorded under D.9, are considered as

a negative revenue.

By definition, the difference between general government revenue and general government expenditure is
net lending (+)/net borrowing (–) of the general government sector.

The transactions D.41, D.7, D.92 and D.99 are consolidated. The other transactions are not consolidated.’

(f) In Annex IV, in Classification of transactions and other flows — Transactions in goods and services (products) (P),

sub-heading P.1 Output, the following entries shall be added:

‘P.131

P.132

Payments for the other non-market output

Other non-market output, other’

(g) In Annex IV, in Classification of transactions and other flows — Distributive transactions (D), sub-heading D.6

Social contributions and benefits, the following entries shall be inserted after D.6312:

‘D.63121

Other social security benefits in kind provided by market producers

D.63122

Other social security benefits in kind provided by non-market producers’

(h) In Annex IV, in Classification of transactions and other flows — Distributive transactions (D), sub-heading D.6

Social contributions and benefits, the following entries shall be inserted after D.6313:

‘D.63131

Social assistance benefits in kind provided by market producers

D.63132

Social assistance benefits in kind provided by non-market producers’

2. In Annex B:

(a) In the table entitled Overview of the tables, a new line 3 (a) shall be inserted as follows:

‘2001

3

97-00

Main aggregates of general government

2’

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(b) Table 2 shall be replaced by the following:

‘Table 2 — Main aggregates of general government

Consolidation rules: the transactions D.41, D.7, D.92 and D.99 are consolidated. The other transactions are not
consolidated.

Code

List of variables

Transmission at t + 3

Transmission at t + 8

P.1

Output

P.11 + P.12

— Market output and output for own final use

P.13

P.131

P.132

— Other non-market output

— Payments for other non-market output

— Other non-market output, other

P.11 + P.12 + P.131

P.2

B.1G

K.1

B.1N

D.1P

Intermediate consumption

Value added, gross

Consumption of fixed capital

Value added, net

Compensation of employees, payable

D.29P

Other taxes on production, payable

D.39R

Other subsidies on production, receivable

B.2N

D.2R

D.4R

D.3P

D.4P

Operating surplus, net

Taxes on production and imports, receivable

Property income, receivable

Subsidies, payable

Property income, payable

D.41P

— Interest, payable

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

12.7.2000

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Official Journal of the European Communities

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Code

List of variables

Transmission at t + 3

Transmission at t + 8

D.42P + …D.45P

— Other property income, payable

B.5N

D.5R

Balance of primary incomes, net

Current taxes on income, wealth etc., receivable

D.61R

Social contributions, receivable

D.611R

— Actual social contributions, receivable

D.612

— Imputed social contributions

D.7R

D.5P

D.62P

Other current transfers, receivable

Current taxes on income, wealth etc., payable

Social benefits other than social transfers in kind,
payable

D.6311P +
D.63121P +
D.63131P

Social transfers in kind related to expenditure on
products supplied to households via market
producers

D.62P + D.6311P
+ D.63121P +
D.63131P

D.7P

B.6N

P.3

P.31

P.32

D.8

B.8G

B.8N

D.9R

Other current transfers, payable

Disposable income, net

Final consumption expenditure

— Individual consumption expenditure

— Collective consumption expenditure

Adjustment for the change in net equity of
households in pension funds reserves

Saving, gross

Saving, net

Capital transfers, receivable

D.91R

— Capital taxes, receivable

D.92R + D.99R

— Investment grants and other capital transfers,

receivable

D.9P

Capital transfers, payable

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

X

L 172/8

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Official Journal of the European Communities

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Code

List of variables

Transmission at t + 3

Transmission at t + 8

P.5

P.51

Gross capital formation

— Gross fixed capital formation

P.52 + P.53

— Changes in inventories and acquisitions less

disposals of valuables

K.2

P.5 + K.2

B.9

TE

TR

Acquisitions less disposals of non-financial non-
produced assets

Net lending (+)/Net borrowing (–)

Total General government expenditure

Total General government revenue

X

X

X

X

X

X

X

X

X

X

X

X

TE = P.2 + P.5 + D.1P + D.29P + D.3P + D.4P + D.5P + D.62P + D.6311P + D.63121P + D.63131P + D.7P + D.8 + D.9P + K.2
TR = P.11 + P.12 + P.131 + D.2R + D.39R + D.4R + D.5R + D.61R + D.7R + D.9R’

12.7.2000

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Official Journal of the European Communities

12.7.2000

(d) In the ‘Derogations concerning the tables to be supplied in the framework of the questionnaire ESA 95 by country,

point 7.1 (IRELAND — Derogations for tables)’

A new line 6 (a) shall be inserted as follows:

‘2

Main aggregates of general government

Transmission at t + 3

Until 2002’

(e) In the ‘Derogations concerning the tables to be supplied in the framework of the questionnaire ESA 95 by country,

point 10.1 (NETHERLANDS — Derogations for tables)’

A new line 6 (a) shall be inserted as follows:

‘2

Main aggregates of general government

Transmission at t + 3

Until 2003’