Commission Regulation (EC) No 113/2002 of 23 January 2002 amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose (Text with EEA relevance)
Date: 2002-01-23
Institutions: European Commission
Subjects: EU statistics, European accounting system, classification, consumption expenditure, public accounting, regional accounting

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COMMISSION REGULATION (EC) No 113/2002

of 23 January 2002

amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure
according to purpose

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European
Community,

Having regard to Council Regulation (EC) No 2223/96 of 25
June 1996 on the European system of national and regional
accounts in the Community (1), as last amended by Regulation
(EC) No 2558/2001 of the European Parliament and of the
Council (2), and in particular Article 2(2) and Article 3(2)
thereof,

(3)

(4)

the
to Purpose (COICOP) and the Classification of
Purposes of Non-Profit Institutions Serving Households
(COPNI).

The classifications
should therefore be amended accordingly.

in Regulation (EC) No 2223/96

The measures provided for in this Regulation are in
accordance with
Statistical
Programme Committee (3),

opinion

the

the

of

Whereas:

(1)

(2)

Regulation (EC) No 2223/96 contains the reference
framework of common standards, definitions, classifica-
tions and accounting rules for drawing up the accounts
of the Member States for the statistical requirements of
the European Community, in order to obtain compar-
able results between Member States.

The
Inter-Secretariat Working Group on National
Accounts (ISWGNA) has revised and the United Nations
has published in 2000 the revised classifications of
expenditure according to purpose,
the
Classification of the Functions of Government (COFOG),
the Classification of Individual Consumption According

in particular

HAS ADOPTED THIS REGULATION:

Article 1

Annex A ‘European System of Accounts ESA 1995’ to Regula-
tion (EC) No 2223/96 is amended as set out in the Annex to
this Regulation.

Article 2

This Regulation shall enter
into force on the 20th day
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, 23 January 2002.

For the Commission

Pedro SOLBES MIRA

Member of the Commission

(1) OJ L 310, 30.11.1996, p. 1.
(2) OJ L 344, 28.12.2001, p. 1.

(3) OJ L 181, 28.6.1989, p. 47.

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Annex A to Regulation (EC) No 2223/96 is amended as follows:

(a) In Chapter 3, section 3.85 is replaced by the following:

ANNEX

‘3.85. For the goods and services provided by government units, the borderline between individual and collective
goods and services is drawn on the basis of the Classification of the Functions of Government (COFOG).

By convention, all government final consumption expenditure under each of the following headings should be
treated as expenditures on individual consumption:

(a) 7.1 Medical products, appliances and equipment

7.2 Outpatient services

7.3 Hospital services

7.4 Public health services

(b) 8.1 Recreational and sporting services

8.2 Cultural services

(c) 9.1 Pre-primary and primary education

9.2 Secondary education

9.3 Post-secondary non-tertiary education

9.4 Tertiary education

9.5 Education not definable by level

9.6 Subsidiary services to education

(d) 10.1 Sickness and disability

10.2 Old age

10.3 Survivors

10.4 Family and children

10.5 Unemployment

10.6 Housing

10.7 Social exclusion n.e.c.

Alternatively individual consumption expenditure of general government corresponds to division 14 of the
COICOP, which includes the following groups:

14.1 Housing (equivalent to COFOG group 10.6)

14.2 Health (equivalent to COFOG groups 7.1 to 7.4)

14.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2)

14.4 Education (equivalent to COFOG groups 9.1 to 9.6)

14.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).

The collective consumption expenditure is the remainder of the government final consumption expenditure.

According to COFOG,

it consists in particular of:

(a) General public services (division 1)

(b) Defence (division 2)

(c) Public order and safety (division 3)

(d) Economic affairs (division 4)

(e) Environmental protection (division 5)

(f) Housing and community amenities (division 6)

(g) General administration, regulation, dissemination of general

information and statistics (all divisions)

(h) Research and development (all divisions).’

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(b) Annex IV ‘Classifications and accounts’

is amended as follows:

(i) The part entitled ‘CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (COICOP)’ is replaced by the

following:

‘CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (COICOP)

1.

Food and non-alcoholic beverages

1.1.

Food

1.2. Non-alcoholic beverages

2.

Alcoholic beverages, tobacco and narcotics

2.1. Alcoholic beverages

2.2.

Tobacco

2.3. Narcotics

3.

3.1.

3.2.

Clothing and footwear

Clothing

Footwear

4.

Housing, water, electricity, gas and other fuels

4.1. Actual rentals for housing

4.2.

Imputed rentals for housing

4.3. Maintenance and repair of the dwelling

4.4. Water supply and miscellaneous services relating to the dwelling

4.5.

Electricity, gas and other fuels

5.

Furnishings, household equipment and routine households maintenance

5.1.

Furniture and furnishings, carpets and other floor coverings

5.2. Household textiles

5.3. Household appliances

5.4. Glassware, tableware and household utensils

5.5.

Tools and equipment for house and garden

5.6. Goods and services for routine household maintenance

6.

Health

6.1. Medical products, appliances and equipment

6.2. Outpatient services

6.3. Hospital services

7.

Transport

7.1.

Purchase of vehicles

7.2. Operation of personal transport equipment

7.3.

Transport services

8.

8.1.

8.2.

8.3.

Communication

Postal services

Telephone and fax equipment

Telephone and fax services

9.

Recreation and culture

9.1. Audio-visual, photographic and information processing equipment

9.2. Other major durables for recreation and culture

9.3. Other recreational

items and equipment, gardens and pets

9.4.

Recreational and cultural services

9.5. Newspapers, books and stationery

9.6.

Package holidays

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10.

Education

10.1. Pre-primary and primary education

10.2. Secondary education

10.3. Post-secondary non-tertiary education

10.4. Tertiary education

10.5. Education not definable by level

11.

Restaurants and hotels

11.1. Catering services

11.2. Accommodation services

12. Miscellaneous goods and services

12.1. Personal care

12.2. Prostitution

12.3. Personal effects n.e.c.

12.4. Social protection

12.5.

Insurance

12.6. Financial services n.e.c.

12.7. Other services n.e.c.

13.

Individual consumption expenditure of non-profit institutions serving households (NPISHs)

13.1. Housing

13.2. Health

13.3. Recreation and culture

13.4. Education

13.5. Social protection

13.6. Other services

14.

Individual consumption expenditure of general government

14.1. Housing

14.2. Health

14.3. Recreation and culture

14.4. Education

14.5. Social protection’

(ii) The part entitled ‘CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)’ is replaced by the

following:

‘CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)

1.

1.1.

1.2.

General public services

Executive and legislative organs, financial and fiscal affairs, external affairs

Foreign economic aid

1.3. General services

1.4.

1.5.

Basic research

R & D general public services

1.6. General public services n.e.c.

1.7.

1.8.

Public debt transactions

Transfers of a general character between different levels of government

2.

Defence

2.1. Military defence

2.2.

2.3.

2.4.

Civil defence

Foreign military aid

R & D defence

2.5. Defence n.e.c.

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3.

Public order and safety

3.1.

Police services

3.2.

Fire-protection services

3.3.

Law courts

3.4.

Prisons

3.5.

R & D public order and safety

3.6.

Public order and safety n.e.c.

4.

Economic affairs

4.1. General economic, commercial and labour affairs

4.2. Agriculture, forestry, fishing and hunting

4.3.

Fuel and energy

4.4. Mining, manufacturing and construction

4.5.

Transport

4.6.

Communication

4.7. Other industries

4.8.

R & D economic affairs

4.9.

Economic affairs n.e.c.

5.

Environmental protection

5.1. Waste management

5.2. Waste water management

5.3.

Pollution abatement

5.4.

Protection of biodiversity and landscape

5.5.

R & D environmental protection

5.6.

Environmental protection n.e.c.

6.

Housing and community amenities

6.1. Housing development

6.2.

Community development

6.3. Water supply

6.4.

Street lighting

6.5.

R & D housing and community amenities

6.6. Housing and community amenities n.e.c.

7.

Health

7.1. Medical products, appliances and equipment

7.2. Outpatient services

7.3. Hospital services

7.4.

Public health services

7.5.

R & D health

7.6. Health n.e.c.

8.

Recreation, culture and religion

8.1.

Recreational and sporting services

8.2.

Cultural services

8.3.

Broadcasting and publishing services

8.4.

Religious and other community services

8.5.

R & D recreation, culture and religion

8.6.

Recreation, culture and religion n.e.c.

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9.

9.1.

9.2.

9.3.

9.4.

9.5.

9.6.

9.7.

9.8.

Education

Pre-primary and primary education

Secondary education

Post-secondary non-tertiary education

Tertiary education

Education not definable by level

Subsidiary services to education

R & D education

Education n.e.c.

10.

Social protection

10.1. Sickness and disability

10.2. Old age

10.3. Survivors

10.4. Family and children

10.5. Unemployment

10.6. Housing

10.7. Social exclusion n.e.c.

10.8. R & D social protection

10.9. Social protection n.e.c.’

(iii) After the part entitled ‘CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)’, the following

part is inserted:

‘CLASSIFICATION OF THE PURPOSES OF NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS (COPNI)

1.

Housing

1.0. Housing

2.

Health

2.1. Medical products, appliances and equipment

2.2. Outpatient services

2.3. Hospital services

2.4.

2.5.

Public health services

R & D health

2.6. Other health services

3.

3.1.

3.2.

4.

4.1.

4.2.

4.3.

4.4.

4.5.

4.6.

Recreation and culture

Recreational and sporting services

Cultural services

Education

Pre-primary and primary education

Secondary education

Post-secondary non-tertiary education

Tertiary education

Education not definable by level

R & D education

4.7. Other educational services

5.

5.1.

5.2.

Social protection

Social protection services

R & D social protection

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6.

Religion

6.0.

Religion

7.

7.1.

7.2.

7.3.

8.

8.1.

8.2.

9.

9.1.

9.2.

Political parties, labour and professional organisations

Services of political parties

Services of labour organisations

Services of professional organisations

Environmental protection

Environmental protection services

R & D environmental protection

Services n.e.c.

Services n.e.c.

R & D services n.e.c.’