Proposal for a Regulation of the European Parliament and of the Council amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data
Date: 2005-12-14
Institutions: European Commission
Subjects: EU statistics, Economic and Monetary Union, European accounting system, Eurostat, confidentiality, data transmission, national accounts, standardised accounting system

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 14.12.2005 
COM(2005) 653 final 

2005/0253 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Council Regulation (EC) No 2223/96 with respect to the transmission of 
national accounts data 

(presented by the Commission) 

EN 

   EN 

 
 
 
  
EXPLANATORY MEMORANDUM 

1)  CONTEXT OF THE PROPOSAL 

110 

•  Grounds for and objectives of the proposal 

The  current  transmission  programme  of  national  accounts  data  was  defined  ten  years 
ago  in  Annex  B  of  Regulation  No  2223/96  (the  ESA95  Regulation).  Since  then,  the 
economic environment has  changed  substantially.  As a consequence, policy priorities 
have  altered  and  new  user  needs  have  emerged.  There  is  a  strong  case  now  for  a 
revision of the transmission programme to adapt it to the requirements and challenges 
of the coming years. 

120 

•  General context 

National  accounts  data  are  used  for  a  number  of  policies,  notably  the  Lisbon  agenda 
and  monetary  policy,  and  for  short-term  economic  analysis.  Sound  and  pertinent 
national accounts data describing the economic environment are a necessary element to 
correctly assess and set up economic and monetary policies and related analyses. The 
transmission  programme  of  national  accounts  data,  whilst  modified  in  some  parts  by 
recent legislation, needs to be revised to match users' needs and adequately describe the 
economic behaviour. 

The  review  of  the  programme  started  in  2003.  Key  users  were  consulted  about  their 
data needs and producers about production constraints. 

The  proposal  for  the  revised  programme  is  the  result  of  an  intensive  discussion  at 
technical  level  and  aims  at  striking  a  balance  between  new  user  needs  and  the 
constraints  set  to  producers.  In  particular,  two  issues  are  addressed:  the  information 
requirements  for  the  Economic  and  Monetary  Union  (EMU),  notably  the  need  for 
timely and pertinent sub-annual data, and statistics for structural and macro-economic 
policy assessments. The 2004 Economic and Financial Committee (EFC) Status Report 
on Information Requirements in EMU confirmed this orientation. 

The  Regulation  proposal  aims  at  replacing  Annex  B  of  the  ESA95  regulation  which 
covers  the  vast  majority  of  the  tables  making  up  the  transmission  programme. 
However, some tables and data will continue  to  be governed by  separate regulations. 
This  concerns  quarterly  financial  and  non-financial  accounts  for  general  government, 
quarterly government debt and quarterly sector accounts. 

Failure to supply the national accounts  data needed,  notably  for  monetary  policy  and 
the  Lisbon  agenda,  will  weaken  the  statistical  basis  for  economic  and  monetary 
decision making. 

130 

•  Existing provisions in the area of the proposal 

The  proposal  for  the  revised  programme  does  not  represent  a  consolidated  legal  act 
which  aims  at  integrating  all  existing  legal  acts  relating  to  the  transmission  of  data 
under  ESA95.  A  number  of  tables  will  continue  to  be  legislated  by  separate 
regulations: 

EN 

2 

   EN 

 
Table  25  by  Commission  Regulation (EC)  No. 264/2000 on short-term  public 
- 
finance statistics and Regulation (EC) No. 1221/2002 of the European Parliament and 
of the Council on quarterly non-financial accounts of general government; 

Table 27 by Regulation (EC) No. 501/2004 of the European Parliament and of 

- 
the Council on quarterly financial accounts for general government; 

Table  28  by  Council  Regulation  (EC)  No.  1222/2004  concerning  the 

- 
compilation and transmission of data on the quarterly government debt; 

- 
Table 8' by Regulation (EC) No. 1161/2005 of the European Parliament and of 
the  Council  on  the  compilation  of  quarterly  non-financial  accounts  by  institutional 
sector. 

140 

•  Consistency with other policies and objectives of the Union 

The  proposal  of  the  revised  programme  has  been  drafted  to  be  consistent  with  the 
objectives  of  the  policies  that  use  national  accounts  data,  notably  the  Lisbon  agenda 
and monetary policy. 

2)  CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

•  Consultation of interested parties 

211 

Consultation methods, main sectors targeted and general profile of respondents 

The  proposal  for  the  revised  programme  is  the  result  of  an  intensive  discussion  at 
technical level. Three Eurostat working groups were involved: the National Accounts, 
the  Financial  Accounts  and  the  Regional  Statistics  Working  Groups.  Key  users  were 
consulted about their data needs. The proposal has also been extensively discussed in 
the  Committee  of  Monetary,  Financial  and  Balance  of  Payments  Statistics  and  in  the 
Statistical Programme Committee. 

212 

Summary of responses and how they have been taken into account 

The  proposal  is  the  outcome  of  the  discussion  in  the  relevant  fora  and  integrates  the 
suggestions made by key users and producers. 

•  Collection and use of expertise 

There was no need for external expertise. 

•  Impact assessment 

229 

230 

No  negative  impact  has  been  identified  in  connection  to  the  proposed  Regulation. 
Therefore, no specific impact assessment procedure has been carried out. 

It is expected that, if adopted, the Regulation will improve the availability of national 
accounts  data,  leading  eventually  to  the  production  of  better  quality  statistics  at 
European level and therefore have a positive, albeit indirect, impact on the economic 
and social spheres. 

EN 

3 

   EN 

 
 
 
305 

310 

329 

331 

332 

341 

342 

409 

560 

3)  LEGAL ELEMENTS OF THE PROPOSAL 

•  Summary of the proposed action 

The proposal aims at revising the transmission programme of national accounts data as 
defined in Annex B of Regulation N. 2223/96 (the ESA95 Regulation). 

•  Legal basis 

Article 285(1) of the Treaty establishing the European Community. 

•  Subsidiarity principle 

The proposal falls under the exclusive competence of the Community. The subsidiarity 
principle therefore does not apply. 

•  Proportionality principle 

The proposal complies with the proportionality principle for the following reason(s). 

The  proposed  regulation  amends  Annex  B  of  Council  Regulation  (EC)  No  2223/96 
(ESA95) with respect to the transmission of national accounts data. It applies the same 
principles  of  harmonisation  and  coherence  for  the  transmission  of  national  accounts 
data  as  the  ESA95  Regulation  and,  furthermore,  it  incorporates  new  requirements 
expressed both from national producers and key users. 

The  revised  transmission  programme  is  part  of  the  general  international  approach  of 
harmonising national accounts. It  fixes a common set of national accounts data to be 
collected and transmitted to the Commission in the framework of ESA95. 

•  Choice of instruments 

Proposed instruments: regulation. 

Other means would not be adequate for the following reason(s). 

The  regulation  has  general  application,  it  is  binding  in  its  entirety  and  directly 
applicable in all Member States. 

4)  BUDGETARY IMPLICATION 

The proposal has no implication for the Community budget. 

5)  ADDITIONAL INFORMATION 

•  European Economic Area 

The proposed act concerns an EEA matter and should therefore extend to the European 
Economic Area. 

EN 

4 

   EN 

 
 
 
2005/0253 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

amending Council Regulation (EC) No 2223/96 with respect to the transmission of 
national accounts data 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
285(1) thereof, 

Having regard to the proposal from the Commission1, 

Having regard to the opinion of the European Central Bank2, 

Acting in accordance with the procedure laid down in Article 251 of the Treaty3, 

Whereas: 

(1) 

(2) 

(3) 

1 
2 
3 
4 

Council  Regulation  (EC)  No  2223/96  of  25  June  1996  on  the  European  system  of 
national and regional accounts in the Community4 contains the reference framework of 
common standards, definitions, classifications and accounting rules for drawing up the 
accounts  of  the  Member  States  for  the  statistical  requirements  of  the  Community,  in 
order to obtain comparable results between Member States. The European System of 
Accounts, set up by that Regulation, is known as “ESA 95”. 

For the conduct of monetary policy within the Economic and Monetary Union, for the 
effective  coordination  of  economic  policies  and  for  the  purposes  of  structural  and 
macro-economic  policies,  a  comprehensive  set  of  comparable,  pertinent  and  timely 
national accounts data is needed.  

Regulation  (EC)  No  2223/96  provides  in  its  Annex  B  for  a  set  of  tables  of  national 
accounts data to be transmitted for Community purposes within specified time limits. 
Furthermore, a number of different regulations provide that a range of additional data 
has  to  be  transmitted  to  the  Commission.  Those  regulations  are  the  following: 
Regulation  (EC)  No  501/2004  of  the  European  Parliament  and  of  the  Council  of 

OJ C , , p. . 
OJ C , , p. . 
OJ C , , p. . 
OJ  L  310,  30.11.1996,  p.  1;  Regulation  as  last  amended  by  Regulation  (EC)  No  1267/2003  of  the 
European Parliament and of the Council (OJ L 180, 18.7.2003, p. 1). 

EN 

5 

   EN 

 
 
                                                 
10 March  2004  on  quarterly  financial  accounts  for  general  government5,  Regulation 
(EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on 
quarterly  non-financial  accounts  for  general  government6,  Regulation  (EC)  No 
1161/2005  of  the  European  Parliament  and  of  the  Council  of  6  July  2005  on  the 
compilation  of  quarterly  non-financial  accounts  by  institutional  sector7,  Regulation 
(EC)  No  1222/2004  of  the  Council  of  28  June  2004  concerning  the  compilation  and 
transmission  of  data  on  the  quarterly  government  debt8  and  Commission  Regulation 
(EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation 
(EC) No 2223/96 with respect to short-term public finance statistics9. Together, all the 
tables and data provided for in all six Regulations constitute the complete transmission 
programme of national accounts data. 

(4) 

(5) 

(6) 

(7) 

The  transmission  programme  of  national  accounts  data  needs  to  be  updated  to  take 
into account changing user needs and new policy priorities in the European Union. 

The transmission programme of national accounts data has to take into consideration 
the fundamental political and statistical changes that have occurred in some countries 
during the reference periods of the programme. 

The Economic and Financial Committee’s Status Report on Information Requirements 
in  the  Economic  and  Monetary  Union  (EMU)  of  25  May  2004,  endorsed  by  the 
Council’s  Ecofin  meeting  on  2  June  2004,  underlined  the  need  to  amend  the 
transmission  programme  so  as  to  comply  with  the  requirements  of  the  EMU  Action 
Plan and the Lisbon strategy of the European Council. 

The measures provided for in this Regulation are in accordance with the opinion of the 
Statistical Programme Committee (SPC) and of the Committee on Monetary, Financial 
and Balance of Payments Statistics (CMFB). 

HAVE ADOPTED THIS REGULATION: 

Annex B to Regulation (EC) No 2223/96 is replaced by the text set out in the Annex to this 
Regulation. 

Article 1 

5 
6 
7 
8 
9 

OJ L 81, 19.3.2004, p. 1. 
OJ L 179, 9.7.2002, p. 1. 
OJ L 191, 22.7.2005, p. 22. 
OJ L 233, 2.7.2004, p. 1. 
OJ L 29, 4.2.2000, p. 4. 

EN 

6 

   EN 

 
                                                 
Article 2 

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

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

Done at Brussels,  

For the European Parliament 
The President 

For the Council 
The President 

EN 

7 

   EN 

 
ANNEX A 

ANNEX B 

TRANSMISSION PROGRAMME OF NATIONAL ACCOUNTS DATA 

Overview of the tables 

Subject of the tables 

1 

Main aggregates, annual  

1 

Main aggregates, quarterly 

Deadline

t + months

(days 

where 

specified)

70 days 

70 days 

First 

Period 

transmission 

covered* 

2006 

2008 

2006 

2008 

1990 onwards

1970-1989 

1990Q1 
onwards 

1980Q1-
1989Q4 

Main aggregates general government, annual 

3/9 

2006 

1995 onwards

Tables by industry  

Household final consumption expenditure by purpose 

Financial accounts by sector (transactions) 

Balance sheets for financial assets and liabilities 

Non-financial accounts by sector, annual 

9/21 

9 

6 

6 

9 

2006 

2008 

2006 

2008 

2006 

2006 

2006 

Non-financial accounts by sector, quarterly (1) 

90 days 

2006 

Detailed tax receipts by sector 

Tables by industry and by region, NUTS II 

General government expenditure by function 

Tables by industry and by region, NUTS III 

Household accounts by region, NUTS II  

Supply  table  at  basic  prices  incl.  transformation  into  purchasers' 
prices, A60 x P60 

Use table at purchasers' prices, A60 x P60 

Symmetric input-output table at basic prices, P60 x P60, five yearly 

Symmetric  input-output  table  for  domestic  output  at  basic  prices, 

9 

24 

12 

21 

24 

36 

36 

36 

36 

1990 onwards

1970-1989 

1990 onwards

1980-1989 

1995 onwards

1995 onwards

1990 onwards

1999Q1 
onwards 

1995 onwards

1995 onwards

1990 onwards

1995 onwards

1995 onwards

2006 

2007 

2006 

2007 

2007 

2006 

1995 onwards

2006 

2008 

2008 

1995 onwards

1995 onwards

1995 onwards

“ 

Table 

No 

2 

3 

5 

6 

7 

8 

8΄ 

9 

10 

11 

12 

13 

15 

16 

17 

18 

EN 

8 

   EN 

 
P60 x P60, five yearly 

19 

20 

22 

Symmetric input-output table for imports at basic prices P60 x P60, 
five yearly 

Cross classification of fixed assets by industry and by asset, A17 x 
AN_F6(cid:103), yearly 

Cross classification of gross fixed capital formation by industry and 
by asset, A17 x AN_F6(cid:103), yearly 

36 

24 

24 

2008 

1995 onwards

2006 

2000 onwards

2006 

1995 onwards

25 

Main aggregates general government, quarterly (2) 

90 days 

2002 

1991Q1/ 
1999Q1 
onwards 

26 

Balance sheets for non-financial assets 

24 

2006 

1995 onwards

27 

Financial accounts for general government, quarterly (3) 

28 

Quarterly Government Debt (4) 

t = Reference period (year or quarter). 

3 

3 

2004 

2005 

1998Q4/ 
1999Q1 
onwards 

2000Q1 
onwards 

* Applicable to the entire table with the exception of selected items (see table details). 

1) 
Council. 

Data to be transmitted in accordance with Regulation (EC) No 1161/2005 of the European Parliament and of the 

2) 
Council and Commission Regulation (EC) N° 264/2000. 

Data to be transmitted in accordance with Regulation (EC) No 1221/2002 of the European Parliament and of the 

3) 
Council. 

Data to be transmitted in accordance with Regulation (EC) No 501/2004 of the European Parliament and of the 

4) 

Data to be transmitted in accordance with Regulation (EC) No 1222/2004 of the Council. 

EN 

9 

   EN 

 
Table 1 – Main aggregates – quarterly and annual exercise 

Code 

List of variables 

Value added and Gross Domestic Product 

Breakdown(1) 

Current 
prices 

Previous year’s 
prices and 
chain-linked 
volumes 

B.1g 

D.21 

D.31 

1. Gross value added at basic prices 

A6(cid:103) 

2. a) Taxes on products 

  b) Subsidies on products 

B.1*g 

3. Gross domestic product at market prices 

Expenditure side of Gross Domestic Product 

P.3 

P.3 

P.3 

P.3 

P.3 

P.31 

P.32 

P.4 

P41 

P.5 

P.51 

P.52 

P.53 

P.6 

P.61 

P.62 

4. Total final consumption expenditure 

5. a) Household final consumption expenditure (domestic concept) 

Durability(2) 

  b) Household final consumption expenditure (national concept) 

6. Final consumption expenditure of NPISHs 

7. Government final consumption expenditure 

a) Individual consumption expenditure 

b) Collective consumption expenditure 

8. Actual final consumption of households 

a) Actual individual consumption 

9. Gross capital formation 

a) Gross fixed capital formation 

AN_F6(6) 

b) Changes in inventories  

c) Acquisitions less disposals of valuables  

10. Exports of goods (fob) and services 

a) Goods 

b) Services 

Member States of the EU and Institutions of the EU(5) 

Member States of the EU(5) 

Members of the Monetary Union(5) 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

10 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
P.7 

P.71 

P.72 

Institutions of the EU(3) (5) 

Third countries and international organisations(5) 

11. Imports of goods (fob) and services  

a) Goods 

b) Services 

Member States of the EU and Institutions of the EU(5) 

Member States of the EU(5) 

Members of the Monetary Union(5) 

Institutions of the EU(3) (5) 

Third countries and international organisations(5) 

B.11 

12. External balance of goods and services 

Income, Saving and Net Lending 

B.2g+B.3g 

13. Gross operating surplus and mixed income 

D.2 

D.3 

14. Taxes on production and imports 

15. Subsidies on production and imports 

D.1_D.4 

16.  a) Primary income receivable from the rest of the world 

D.1_D.4 

b) Primary income payable to the rest of the world 

B.5*g 

17. Gross national income at market prices 

K.1 

18. Consumption of fixed capital 

B.5*n 

19. Net national income at market prices 

B.5*g 

20. Gross national income at market prices 

D.5,D.6, 
D.7  

D.5,D.6, 
D.7  

B.6n 

B.6g 

D.8 

21.  a) Current transfers receivable from the rest of the world 

b) Current transfers payable to the rest of the world 

20.  a) Disposable income, net 

b) Disposable income, gross 

21.  Adjustments  for  the  change  in  net  equity  of  households  in  pension 

funds reserves 

B.8n 

22. National saving, net 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

11 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D.9 

D.9 

K.2 

B.9 

23.  a) Capital transfers receivable from the rest of the world 

b) Capital transfers payable to the rest of the world 

24. Acquisitions less disposals of non-financial non-produced assets 

25. Net lending or net borrowing of the nation 

Population, Employment, Compensation of employees 

  26. Population and employment data 

a) Total population (thousands of persons) 

b) Unemployed persons (thousands of persons) (3) 

c) Employment in resident production units (thousands of persons 
employed, thousands of hours worked and thousands of jobs(3)) 
and employment of residents (thousands of persons) 

. self employed  

. employees  

D.1 

D.11 

27. Compensation of employees working in resident production units and 

compensation of resident employees 

a) Gross wages and salaries 

 (x) 

In real terms. 

A6(cid:103) (4) 

A6(cid:103) (4) 

A6(cid:103) (4) 

A6(cid:103)  

A6(cid:103)  

x 

x 

x 

x 

x 

x 

A6(cid:103) 

NACE A6 including “of which manufacturing”. Backward data for “manufacturing” starting in 1990. 

1) 

2) 

3) 

4) 

5) 

If no breakdown is indicated that means total economy. 

Breakdown by durability: durable goods, semi-durable goods, non-durable goods, services. 

Backward data starting in 1990. 

On a voluntary basis. 

A6(cid:103) only for total employment, self employed and employees in resident production units. 

Backward data: 

- 1995-1998: total and Monetary Union  

- 1999 onwards: breakdown of total into Monetary Union/other EU25 member 
states/institutions of the EU/third countries and international organisations; 

- backward data before 1995 not to be transmitted. 

EN 

12 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
6) 

AN_F6: Breakdown fixed assets: 

AN1111 

dwellings 

AN1112 

other buildings and structures 

AN11131 

transport equipment 

AN11132 

other machinery and equipment 

AN1114 

cultivated assets 

AN112 

intangible fixed assets 

EN 

13 

   EN 

 
 
 
 
 
 
 
Table 2 – Main aggregates of general government 

Code 

Transaction 

P.1 

Output 

P.11+P.12 

-  Market output and output for own final use 

P.13 

-  Other non-market output 

P.131 

. Payments for other non-market output 

P.132 

. Other non-market output, other 

Sectors and sub-
sectors(1)(2) 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

P.11+P.12+

Market output, output for own final use and payments for other non-market 

S.13, S.1311, S.1312, 

P.131 

output 

P.2 

Intermediate consumption 

B.1g 

Value added, gross 

K.1 

Consumption of fixed capital 

B.1n 

Value added, net 

D.1 

Compensation of employees, payable 

D.29 

Other taxes on production, payable 

D.39 

Other subsidies on production, receivable 

B.2n 

Operating surplus, net 

D.2 

Taxes on production and imports, receivable 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

EN 

14 

   EN 

 
 
 
D.4 

Property income, receivable 

D.3 

Subsidies, payable 

D.4 

Property income, payable(2) 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

D.4_S.1311 

of which, payable to sub-sector Central Government (S.1311) 

S.1312, S.1313, S.1314 

D.4_S.1312 

of which, payable to sub-sector State Government (S.1312) 

S.1311, S.1313, S.1314 

D.4_S.1313 

of which, payable to sub-sector Local Government (S.1313) 

S.1311, S.1312, S.1314 

D.4_S.13.14 

of which, payable to sub-sector Social Security Funds (S.1314) 

S.1311, S.1312, S.1313 

D. 41  

- 

Interest, payable 

D.42+D.43+

D.44+D.45 

-  Other property income, payable 

B.5n 

Balance of primary incomes, net 

D.5 

Current taxes on income, wealth etc., receivable 

D.61 

Social contributions, receivable 

D.611 

-  Actual social contributions 

D.612 

- 

Imputed social contributions 

D.7 

Other current transfers, receivable(2) 

D.5 

Current taxes on income, wealth etc., payable 

D.62 

Social benefits other than social transfers in kind, payable 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

D.6311 

+D.63121 

+D.63131 

Social transfers in kind related to expenditure on products supplied to 

S.13, S.1311, S.1312, 

households via market producers, payable 

S.1313, S.1314 

EN 

15 

   EN 

 
 
 
 
 
D.62 

+D.6311 

+D.63121 

+D.63131 

Social benefits other than social transfers in kind and social transfers in kind 

related to expenditure on products supplied to households via market 

producers, payable 

D.7 

Other current transfers, payable 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

D.7_S.1311 

of which, payable to sub-sector Central Government (S.1311) 

S.1312, S.1313, S.1314 

D.7_S.1312 

of which, payable to sub-sector State Government (S.1312) 

S.1311, S.1313, S.1314 

D.7_S.1313 

of which, payable to sub-sector Local Government (S.1313) 

S.1311, S.1312, S.1314 

D.7_S.13.14 

of which, payable to sub-sector Social Security Funds (S.1314) 

S.1311, S.1312, S.1313 

B.6n 

Disposable income, net 

P.3 

Final consumption expenditure 

P.31 

- 

Individual consumption expenditure 

P.32 

-  Collective consumption expenditure 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

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

S.13, S.1311, S.1312, 

D.8 

reserves 

B.8g 

Saving, gross 

B.8n 

Saving, net 

D.9 

Capital transfers, receivable 

D.91 

-  Capital taxes 

D.92+D.99 

-  Other capital transfers and investment grants, receivable 

D.9  

Capital transfers, payable(2) 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

D.9_S.1311 

of which, payable to sub-sector Central Government (S.1311) 

S.1312, S.1313, S.1314 

D.9_S.1312 

of which, payable to sub-sector State Government (S.1312) 

S.1311, S.1313, S.1314 

EN 

16 

   EN 

 
 
 
 
 
 
 
D.9_S.1313 

of which, payable to sub-sector Local Government (S.1313) 

S.1311, S.1312, S.1314 

D.9_S.1314 

of which, payable to sub-sector Social Security Funds (S.1314) 

S.1311, S.1312, S.1313 

P.5 

Gross capital formation 

P.51 

-  Gross fixed capital formation 

P.52+P.53 

-  Changes in inventories and acquisitions less disposals of valuables 

K2 

Acquisitions less disposals of non-financial non-produced assets 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

Gross capital formation and Acquisitions less disposals of non-financial non-

S.13, S.1311, S.1312, 

P.5+K.2 

produced assets 

B.9 

Net lending (+)/Net borrowing (-) 

TE 

TR 

Total expenditure 

Total revenue 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

S.13, S.1311, S.1312, 

S.1313, S.1314 

D.995 

Capital transfers from general government to relevant sectors representing 
taxes and social contributions assessed but unlikely to be collected(3) 

S.13, S.1311, S.1312, 

S.1313, S.1314 

EDP_D41 

Interest including flows on swaps and FRAs 

S.13, S.1311, S.1312, 

S.1313, S.1314 

EDP_B9 

Net lending (+)/Net borrowing (-) under the Excessive Deficit Procedure 

S.13, S.1311, S.1312, 

(EDP) 

S.1313, S.1314 

1) General government sub-sectors breakdown: 

- 

- 

- 

- 

- 

S.13 

General Government 

S.1311  Central Government 

S.1312  State Government 

S.1313  Local Government 

S.1314  Social Security Funds 

2) 
which consolidation between sub-sectors should be made (with counterpart information). 

Sector  S.13 data  equal  the  sum  of  sub-sectors  data,  except  items  D.4,  D.7  and  D.9 (and  their  sub-items)  for 

Data  for  sub-sectors  S.1312,  S.1313  and  S.1314  to  be  transmitted  on  a  voluntary  basis  for  the  t+3  months 

transmission for the latest year transmitted. 

Backward  data  for  sub-sectors  S.1311,  S.1312,  S.1313  and  S.1314  and counterpart  information  for D.4, D.7  and D.9 
starting in 1995. 

3) 

Split between receiving sub-sectors on a voluntary basis 

EN 

17 

   EN 

 
 
 
 
 
 
 
 
 
Table 3 – Tables by industry 

Code 

List of variables 

Breakdown(1)(2) 

Current 

prices 

Previous 

year’s prices 

and chain-

linked 

volumes 

Output  

P.1 

P.2 

1.  Output at basic prices by industry 

A31/A60 

2.  Intermediate consumption at purchaser's prices by industry 

A31/A60 

B.1g 

3.  Gross value added at basic prices by industry 

K.1 

4.  Consumption of fixed capital by industry  

B.2n+B.3n  5.  Net operating surplus and net mixed income 

D.29-D.39  6.  Other taxes less other subsidies on production 

Capital formation  

A31/A60 

A31/A60 

A31/A60 

A31/A60 

P.5 

P.51 

P.52+P.53 

P.52 

P.53 

5.  Gross capital formation by industry(6) 

A6 

a) Gross fixed capital formation by industry 

A31/A60 

Breakdown by fixed asset AN_F6(cid:103) 

of which dwellings and other buildings and structures 

A31/A60 

b)  Changes  in  inventories  and  acquisition  less  disposals 

of valuables by industry(6) 

of which changes in inventories(4) 

A6 

of which acquisitions less disposals of valuables (4) 

Employment and compensation of employees  

6.  Employment by industry  

(thousands of persons, thousands of hours worked(3) and 
thousands of jobs(4)) 

A31/A60 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

18 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a) self employed by industry 

b) employees by industry 

A31/A60 

A31/A60 

of which in the Government sector (S.13) (5) 

of which in the other sectors (S.11+S.12+S.14+S.15) (5) 

D.1 

7.  Compensation of employees by industry  

D.11 

a) Wages and salaries by industry 

A31/A60 

A31/A60 

x 

x 

AN_F6(cid:103): Breakdown fixed assets: 

AN1111 

dwellings 

AN1112 

other buildings and structures 

AN11131 

transport equipment 

AN11132 

other machinery and equipment 

of which: 

AN111321 

office machinery and hardware 

AN111322 

radio, TV and communication equipment 

AN1114 

cultivated assets 

AN112 

intangible fixed assets 

of which: 

AN1122 

computer software 

If no breakdown is indicated that means total economy. 

A6/A31: time limit for transmission t + 9 months. Backward data starting in 1970. 

A60: 

time limit for transmission t + 21 months. Backward data starting in 1990. 

Backward data for hours worked: 

- 

from 1990 A31 mandatory, A60 voluntary; 

before 1990: A6 mandatory, A31 voluntary; 

On a voluntary basis. 

Backward data starting in 1990. 

A31/A60 on a voluntary basis. 

1) 

2) 

3) 

- 

4) 

5) 

6) 

EN 

19 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 5 – Household final consumption expenditure 

Code 

List of variables 

Breakdown 

Current 
prices 

Previous 
year’s prices 
and chain-
linked 
volumes 

P.3 

1.  Household final consumption expenditure by purpose 

COICOP 

groups 

P.3 

P.33 

P.34 

P.3 

2.  Final  consumption  expenditure  of  resident  and  non-resident 

households on the economic territory. 

3.  Final  consumption  expenditure  of  resident  households  in  the 

rest of the world. 

4.  Final consumption expenditure of non-resident households on 

the economic territory. 

5.  Final consumption expenditure of resident households on the 

economic territory and abroad. 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

20 

   EN 

 
 
 
 
 
Table 6 – Financial accounts by sector 

(Transactions, other changes in volume and revaluation accounts – consolidated and non-

consolidated – and counterpart information*) 

Total 
economy 

Non-
financial 
corporations 

Financial 
corporations 
including all 
sub-sectors(1) 

General 
government 
including all 
sub-sectors(2) 

Households 
and 
Non-profit 
institutions 
serving 
households(3) 

Rest of the 
world 
including 
all sub-
sectors(4) 

Transactions/Changes in 

volume**/revaluation of 

ESA 

S.1 

S.11 

S.12 

S.13 

S.14+S.15 

S.2 

financial instruments** 

Financial assets 

F.A 

Monetary gold and SDRs 

F.1 

  Monetary gold 

  Special drawing rights 

(SDRs) 

F.11 

F.12 

Currency and deposits 

F.2 

  Currency 

F.21 

  Transferable deposits 

F.22 

  Other deposits 

F.29 

Securities other than shares 

F.3 

x 

x 

x 

x 

x 

x 

x 

x 

x 

  Securities other than shares, 

excluding financial 

F.33 

x 

derivatives 

Short-term securities other 

than shares, excl. fin. 

F.331 

x 

derivatives 

Long-term securities other 

than shares, excl. fin. 

F.332 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

21 

   EN 

 
 
 
 
 
derivatives 

  Financial derivatives 

F.34 

Loans 

  Short-term 

  Long-term 

F.4 

F.41 

F.42 

Shares other than equities 

F.5 

x 

x 

x 

x 

x 

  Shares and other equity, 

excluding mutual funds 

F.51 

x 

shares 

  Quoted shares 

F.511 

  Unquoted shares 

F.512 

  Other equity 

F.513 

  Mutual funds shares 

F.52 

Insurance technical reserves 

F.6 

x 

x 

x 

x 

x 

  Net equity of households in 

life ins. & pension funds 

F.61 

x 

reserves 

  Net equity of households 

in life insurance reserves 

F.611 

x 

  Net equity of households 

in pension funds reserves 

F.612 

x 

  Prepay. of ins. premiums 

and reserves for outstanding 

F.62 

x 

claims 

Other accounts receivable 

F.7 

  Trade credits and advances 

F.71 

  Other 

F.79 

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 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

22 

   EN 

 
Liabilities 

Currency and deposits 

  Currency 

F.L 

F.2 

F.21 

  Transferable deposits 

F.22 

  Other deposits 

F.29 

Securities other than shares 

F.3 

x 

x 

x 

x 

x 

x 

  Securities other than shares, 

excluding financial 

F.33 

x 

derivatives 

Short-term securities other 

than shares, excl. fin. 

F.331 

x 

derivatives 

Long-term securities other 

than shares, excl. fin. 

F.332 

x 

derivatives 

  Financial derivatives 

F.34 

Loans 

  Short-term 

  Long-term 

F.4 

F.41 

F.42 

Shares other than equities 

F.5 

x 

x 

x 

x 

x 

  Shares and other equity, 

excluding mutual funds 

F.51 

x 

shares 

  Quoted shares 

F.511 

  Unquoted shares 

F.512 

  Other equity 

F.513 

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 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

23 

   EN 

 
 
 
  Mutual funds shares 

F.52 

Insurance technical reserves 

F.6 

x 

x 

  Net equity of households in 

life ins. & pension funds 

F.61 

x 

reserves 

  Net equity of households 

in life insurance reserves 

F.611 

x 

  Net equity of households 

in pension funds reserves 

F.612 

x 

  Prepay. of ins. premiums 

and reserves for outstanding 

F.62 

x 

claims 

Other accounts payable 

F.7 

  Trade credits and advances 

F.71 

  Other 

Net acquisition of Financial 
assets (5) 

F.79 

F.A 

Net incurrence of Liabilities (5)  F.L 

Net financial transactions (5) 

Statistical discrepancy (5) 

Net lending (+)/Net 
borrowing (-)(5) 

B.9 

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 

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 

x 

x 

x 

x 

* 
sectors: 

Non-consolidated  counterpart  information:  table  on  a  voluntary  basis  limited  to  the  following  counterpart 

- 

- 

- 

- 

S.11 

Non-financial corporations 

S.12 

Financial corporations 

S.13 

General government 

S.14 + S.15 

Households and Non-Profit institutions serving households 

EN 

24 

   EN 

 
 
 
 
 
 
 
 
** 

1) 

- 

S.2 

Rest of the world 

Changes in volume, revaluation of financial instruments: tables on a voluntary basis 

Financial corporations: 

- 

- 

- 

- 

- 

- 

- 

S.12 

Financial corporations – total 

S.121+S.122  Monetary financial institutions 

S.121 

S.122 

S.123 

S.124 

S.125 

Central Bank*** 

Other monetary financial institutions*** 

Other financial intermediaries 

Financial auxiliaries 

Insurance corporations and pension funds 

2) 

General government sub-sectors breakdown: 

- 

- 

- 

- 

- 

S.13 

General Government – total  

S.1311 

Central Government 

S.1312 

State Government 

S.1313 

Local Government 

S.1314 

Social Security Funds 

3) 

Households and Non-Profit institutions serving households: 

- 

- 

- 

S.14+S.15 

Households + Non-Profit institutions serving households – total  

S.14 

S.15 

Households*** 

Non-Profit institutions serving households*** 

4) 

Rest of the world: 

- 

- 

- 

- 

S.2 

S.21 

Rest of the world – total 

European Union*** 

S.2111 

Members of the EMU*** 

S.22 

Others (not EU)*** 

*** Institutional sectors and sub-sectors to be provided on a voluntary basis 

5) 
financial instruments” and counterpart sector information. 

Only for “transactions in financial instruments” but not meaningful for “changes in volume”, “revaluation of 

EN 

25 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 7 – Balance sheets for financial assets and liabilities 

(Stock of financial instruments – consolidated and non-consolidated – 

and counterpart information*) 

Total 
economy 

Non-
financial 
corporations 

Financial 
corporations 
including all 
sub-sectors(1) 

General 
government 
including all 
sub-sectors(2) 

Households 
and 
Non-profit 
institutions 
serving 
households(3) 

Rest of the 
world 
including 
all sub-
sectors(4) 

Stock of financial instruments  ESA 

S.1 

S.11 

S.12 

S.13 

S.14+S.15 

S.2 

Financial assets 

AF.A 

Monetary gold and SDRs 

AF.1 

x 

x 

  Monetary gold 

AF.11 

x 

  Special drawing rights 

(SDRs) 

AF.12 

x 

Currency and deposits 

AF.2 

x 

  Currency 

AF.21 

x 

  Transferable deposits 

AF.22 

x 

  Other deposits 

AF.29 

x 

Securities other than shares 

AF.3 

x 

  Securities other than shares, 

excluding financial 

AF.33 

x 

derivatives 

Short-term securities other 

than shares, excl. fin. 

AF.331  x 

derivatives 

Long-term securities other 

than shares, excl. fin. 

AF.332  x 

derivatives 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

26 

   EN 

 
 
 
 
 
  Financial derivatives 

AF.34 

x 

Loans 

AF.4 

x 

  Short-term 

AF.41 

x 

  Long-term 

AF.42 

x 

Shares other than equities 

AF.5 

x 

  Shares and other equity, 

excluding mutual funds 

AF.51 

x 

shares 

  Quoted shares 

AF.511  x 

  Unquoted shares 

AF.512  x 

  Other equity 

AF.513  x 

  Mutual funds shares 

AF.52 

x 

Insurance technical reserves 

AF.6 

x 

  Net equity of households in 

life ins. & pension funds 

AF.61 

x 

reserves 

  Net equity of households 

in life insurance reserves 

AF.611  x 

  Net equity of households 

in pension funds reserves 

AF.612  x 

  Prepay. of ins. premiums 

and reserves for outstanding 

AF.62 

x 

claims 

Other accounts receivable 

AF.7 

x 

  Trade credits and advances 

AF.71 

x 

  Other 

AF.79 

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 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

27 

   EN 

 
Liabilities 

AF.L 

Currency and deposits 

AF.2 

x 

x 

  Currency 

AF.21 

x 

  Transferable deposits 

AF.22 

x 

  Other deposits 

AF.29 

x 

Securities other than shares 

AF.3 

x 

  Securities other than shares, 

excluding financial 

AF.33 

x 

derivatives 

Short-term securities other 

than shares, excl. fin. 

AF.331  x 

derivatives 

Long-term securities other 

than shares, excl. fin. 

AF.332  x 

derivatives 

  Financial derivatives 

AF.34 

x 

Loans 

AF.4 

x 

  Short-term 

AF.41 

x 

  Long-term 

AF.42 

x 

Shares and other equity 

AF.5 

x 

  Shares and other equity, 

excluding mutual funds 

AF.51 

x 

shares 

  Quoted shares 

AF.511  x 

  Unquoted shares 

AF.512  x 

  Other equity 

AF.513  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 

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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

EN 

28 

   EN 

 
 
 
  Mutual funds shares 

AF.52 

x 

Insurance technical reserves 

AF.6 

x 

  Net equity of households in 

life ins. & pension funds 

AF.61 

x 

reserves 

  Net equity of households 

in life insurance reserves 

AF.611  x 

  Net equity of households 

in pension funds reserves 

AF.612  x 

  Prepay. of ins. premiums 

and reserves for outstanding 

AF.62 

x 

claims 

Other accounts payable 

AF.7 

x 

  Trade credits and advances 

AF.71 

x 

  Other 

AF.79 

x 

Financial assets (5) 

Liabilities (5) 

AF.A 

AF.L 

Net financial assets (5) 

BF.90 

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 

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 

*  Non-consolidated counterpart information: table on a voluntary basis limited to the following counterpart sectors: 

- 

- 

- 

- 

- 

S.11 

S.12 

S.13 

Non-financial corporations 

Financial corporations 

General government 

S.14 + S.15 

Households and Non-Profit institutions serving households 

S.2 

Rest of the world 

1) 

Financial corporations: 

- 

- 

S.12 

Financial corporations – total 

S.121+S.122 

Monetary financial institutions 

EN 

29 

   EN 

 
 
 
 
 
 
 
 
 
- 

- 

- 

- 

- 

S.121 

S.122 

S.123 

S.124 

S.125 

Central Bank*** 

Other monetary financial institutions*** 

Other financial intermediaries 

Financial auxiliaries 

Insurance corporations and pension funds 

2) 

General government sub-sectors breakdown: 

- 

- 

- 

- 

- 

S.13 

S.1311 

S.1312 

S.1313 

S.1314 

General Government – total  

Central Government 

State Government 

Local Government 

Social Security Funds 

3) 

Households and Non-Profit institutions serving households: 

- 

- 

- 

S.14+S.15 

Households + Non-Profit institutions serving households – total  

S.14 

S.15 

Households*** 

Non-Profit institutions serving households*** 

4) 

Rest of the world: 

- 

- 

- 

- 

S.2 

S.21 

Rest of the world – total 

European Union*** 

S.2111 

Members of the EMU*** 

S.22 

Others (not EU)*** 

*** Institutional sectors and sub-sectors to be provided on a voluntary basis 

5) 

Only for stocks of financial instruments but not meaningful for counterpart sector information. 

EN 

30 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Code 

Transactions and Balancing items 

Sectors 

Table 8 – Non-financial accounts by sector 

I Production account/External account of goods and services 

P.1 
P.11 
P.12 
P.13 
P.7 
P.71 
P.72 
P.72F 
D.21 – D.31 
R1 

P.2 
P.6 
P.61 
P.62 
P.62F 
B.1g 
B.11 
U1 
K.1 
B.1n 

Resources 
Output 
- Market Output 
- Output for own final use 
- Other non-market output 
Imports of goods and services 
- Imports of goods 
- Imports of services 
-- Imports of FISIM 
Taxes less subsidies on products 
Total resources 

Uses 
Intermediate consumption 
Exports of goods and services 
- Exports of goods 
- Exports of services 
-- Exports of FISIM 
Gross domestic product/Gross value added 
External balance of goods and services 
Total uses 
Consumption of fixed capital 
Net domestic product/Net value added 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

y
m
o
n
o
c
E

l
a
t
o
T

x 
x 
x 
x 

x 
x 

x 

x 

x 
x 
x 

l
a
i
c
n
a
n
i
f
-
n
o
N

s
n
o
i
t
a
r
o
p
r
o
c

x 
x 
x 

x 

x 

x 

x 
x 
x 

s
n
o
i
t
a
r
o
p
r
o
c

l
a
i
c
n
a
n
i
F

x 
x 
x 

x 

x 

x 

x 
x 
x 

t
n
e
m
n
r
e
v
o
g
l
a
r
e
n
e
G

x 
x 
x 
x 

x 

x 

x 

x 
x 
x 

s
d
l
o
h
e
s
u
o
h

t
i
f
o
r
p
-
n
o
n
+
s
d
l
o
h
e
s
u
o
H

g
n
i
v
r
e
s

n
o
i
t
u
t
i
t
s
n
i

x 
x 
x 
x 

x 

x 

x 

x 
x 
x 

n
o
i
t
u
t
i
t
s
n
i

t
i
f
o
r
p
-
n
o
N

s
d
l
o
h
e
s
u
o
h

g
n
i
v
r
e
s

x 
x 
x 
x 

x 

x 

x 

x 
x 
x 

s
d
l
o
h
e
s
u
o
H

x 
x 
x 

x 

x 

x 

x 
x 
x 

d
e
z
i
r
o
t
c
e
s

t
o
N

x 
x 

x 

x 

x 

d
l
r
o
w
e
h
t

f
o

t
s
e
R

x 
x 
x 

x 

x 
x 
x 

x 
x 

n
o
i
n
U
n
a
e
p
o
r
u
E

x 
x 
x 

x 

x 
x 
x 

x 
x 

U
E
e
h
t

f
o
s
e
t
a
t
S
r
e
b
m
e
M

x 
x 
x 

x 

x 
x 
x 

x 
x 

e
h
t

f
o
s
r
e
b
m
e
M

n
o
i
n
U
y
r
a
t
e
n
o
M

e
h
t

f
o
r
e
b
m
e
m
-
n
o
N

n
o
i
n
U
y
r
a
t
e
n
o
M

x 
x 
x 

x 

x 
x 
x 

x 
x 

x 
x 
x 

x 

x 
x 
x 

x 
x 

U
E
e
h
t

f
o
s
n
o
i
t
u
t
i
t
s
n
I

x 
x 
x 

x 

x 
x 
x 

x 
x 

d
n
a

s
e
i
r
t
n
u
o
c

d
r
i
h
T

l
a
n
o
i
t
a
n
r
e
t
n
i

s
n
o
i
t
a
s
i
n
a
g
r
o

x 
x 
x 

x 

x 
x 
x 

x 
x 

EN 

31 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
II.1.1 Generation of income account 

Sectors 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

Resources 
Gross domestic product/Gross value added 
Subsidies, received 
- Subsidies on products 
- Other subsidies on production 
Total resources 

Uses 
Compensation of employees 
Taxes on production and imports, paid 
- Taxes on products 
- Other taxes on production 
Gross operating surplus plus gross mixed income 
- Gross mixed income 
Total uses 

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 
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 

x 

x 

x 

x 

x 

x 

x 

x 

x 

II.1.2 Allocation of primary income account 

Sectors 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

Resources 
Gross operating surplus plus gross mixed income 
- Gross mixed income 
Compensation of employees 
- Wages and salaries 
Taxes on production and imports, received 
- Taxes on products 
-- Value added type taxes (VAT) 
-- Taxes and duties on imports excluding VAT 
-- Taxes on products, except VAT and import taxes 
- Other taxes on production 
Property income 
- Interest 1) 2) 
- Distributed income of corporations 
- Reinvested earnings on direct foreign investment 
- Property income attributed to insurance policy holders 
- Rents 
Total resources 

Total interest (incl. FISIM) 

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 
x 
x 
x 
x 
x 
x 

x 
x 
x 
x 
x 
x 
x 
x 

32 

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 
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 
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 

EN 

B.1g 
D.3 
D.31 
D.39 
R211 

D.1 
D.2 
D.21 
D.29 
B.2g_B.3g 
B.3g 
U211 

B.2g_B.3g 
B.3g 
D.1 
D.11 
D.2 
D.21 
D.211 
D.212 
D.214 
D.29 
D.4 
D.41 
D.42 
D.43 
D.44 
D.45 
R212 
TINT 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D.3 
D.31 
D.39 
D.4 
D.41 
D.42 
D.43 
D.44 
D.45 
B.5g 
U212 
TINT 

B.5g 
D.5 
D.51 
D.59 
D.6 
D.61 
D.611 
D.612 
D.62 
D.63 
D.7 
D.71 
D.72 
D.74 
D.75 
D.751 
R22 

Uses 
Subsidies, paid 
- Subsidies on products 
- Other subsidies on production 
Property income 
- Interest 1) 2) 
- Distributed income of corporations 
- Reinvested earnings on direct foreign investment 
- Property income attributed to insurance policy holders 
- Rents 
Gross national income/Balance of primary income, gross 
Total uses 

Total interest (incl. FISIM) 

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 
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 

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 
x 
x 
x 

x 

II.2 Secondary distribution of income account 

Sectors 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

Resources 
Gross national income/Balance of primary income, gross 
Current taxes on income, wealth, etc 
- Taxes on income 
- Other current taxes 
Social contributions and benefits 
- Social contributions 
-- Actual social contributions 
-- Imputed social contributions 
- Social benefits other than social transfers in kind 
- Social transfers in kind 
Other current transfers 
- Net non-life insurance premiums 
- Non-life insurance claims 
- Current international cooperation 
- Miscellaneous current transfers 2) 
-- GNI based fourth own resource 
Total resources 

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 
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 
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 
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 
x 
x 

EN 

33 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D.5 
D.51 
D.59 
D.6 
D.61 
D.611 
D.612 
D.62 
D.63 
D.7 
D.71 
D.72 
D.74 
D.75 
D.751 
B.7g 
U22 
- D.63 
B.6g 

B.6g 
D.8 
R241 

P.3 
P.31 
P.32 
D.8 
B.8g 
B.12 
U241 

Uses 
Current taxes on income, wealth, etc 
- Taxes on income 
- Other current taxes 
Social contributions and benefits 
- Social contributions 
-- Actual social contributions 
-- Imputed social contributions 
- Social benefits other than social transfers in kind 
- Social transfers in kind 
Other current transfers 
- Net non-life insurance premiums 
- Non-life insurance claims 
- Current international cooperation 
- Miscellaneous current transfers 2) 
-- GNI based fourth own resource 
Adjusted disposable income 
Total uses 
- (minus) Social transfers in kind 
Gross disposable income 

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 

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 
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 
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 

x 
x 
x 
x 
x 

x 
x 
x 
x 
x 

x 

x 
x 
x 
x 
x 

x 
x 

x 

x 

x 
x 

II.4.1 Use of disposable income account 

Sectors 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

Resources 
Gross disposable income 
Adj. for the change in net equity of households in pension funds 
Total resources 

Uses 
Final consumption expenditure 
- Individual consumption expenditure 
- Collective consumption expenditure 
Adj. for the change in net equity of households in pension funds 
Gross saving 
Current external balance 
Total uses 

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 
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 

EN 

EN 

34 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
III.1.1 Change in net worth due to saving and capital transfers account 

Sectors 

B.8g 
B.12 
D.9 
D.91 
D.92 
D.92fromS212toS13 
D.99 
R311 

D.9 
D.91 
D.92 
D.92fromS212toS13 
D.99 
K.1 
B.10.1 
U311 

Changes in liabilities and net worth 
Gross saving 
Current external balance 
Capital transfers 
- Capital taxes 
- Investment grants 2) 
-- Investment grants from EU Institutions to General Government 
- Other capital transfers 2) 
Total change in liabilities and net worth 

Changes in assets 
Capital transfers 
- Capital taxes 
- Investment grants 2) 
-- Investment grants from EU Institutions to General Government 
- Other capital transfers 2) 
Consumption of fixed capital 
Changes in net worth due to saving and capital transfers 
Total changes in assets 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

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 

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 

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 

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 
x 

x 
x 

x 

x 
x 

x 
x 
x 

x 

x 
x 

III.1.2 Acquisitions of non-financial assets account 

Sectors 

S.1  S.11  S.12  S.13  S.14/S.15  S.14  S.15  S.1N  S.2  S.21  S.211  S.2111  S.2112  S.212 

S.22 

B.10.1 
K.1 
R312 

P.5 
P.51 
P.52 
P.53 
K.2 
B.9 
U312 
DB.9 

Changes in liabilities and net worth 
Changes in net worth due to saving and capital transfers 
Consumption of fixed capital 
Total change in liabilities and net worth 

Changes in assets 
Gross capital formation 
- Gross fixed capital formation 
- Changes in inventories 
- Acquisitions less disposals of valuables 
Acqu. Less disposals of non-produced non financial assets 
Net lending (+)/Net borrowing (-) 
Total changes in assets 
Discrepancy with net lending/net borrowing of financial accounts 

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 
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 
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 
x 
x 

x 

x 

x 
x 
x 
x 

= non relevant cells 

x 

= required 

= voluntary 

1) Interested shall be recorded excluding FISIM 
2) For this transaction of the sector S13, consolidation should be made within each sub-sector and between all sub-sectors of general government; i.e. central government, state government, local government and social security 
funds. 
Breakdown of sector S2: 

- 1990-1994 total 
- 1995-1998: total and Monetary Union 
- 1999 onwards: breakdown of total into Monetary Union/other EU25 member states/institutions of the EU/third countries and international organisations 

EN 

35 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 9 – Detailed Tax and Social Contribution Receipts by Type of Tax or Social 

Contribution and Receiving Sub-sector* 

Code 

Transaction 

D.2 

Taxes on production and imports 

D.21 

Taxes on products 

D.211 

Value added type taxes 

D.212 

Taxes and duties on imports excluding VAT 

D.2121 

Import duties 

D.2122 

Taxes on imports, excluding VAT and import duties 

D.2122a 

Levies on imported agricultural products 

D.2122b 

Monetary compensatory amounts on imports 

D.2122c 

Excise duties 

D.2122d 

General sales taxes 

D.2122e 

Taxes on specific services 

D.2122f 

Profits of import monopolies 

D.214 

Taxes on products, except VAT and import taxes 

D214a 

Excise duties and consumption taxes 

D.214b 

Stamp taxes 

D.214c 

Taxes on financial and capital transactions 

D.214d 

Car registration taxes 

D.214e 

Taxes on entertainment 

D.214f 

Taxes on lotteries, gambling and betting 

D.214g 

Taxes on insurance premiums 

D.214h 

Other taxes on specific services 

EN 

36 

   EN 

 
D.214i 

General sales or turnover taxes 

D.214j 

Profits of fiscal monopolies 

D.214k 

Export duties and monetary comp. amounts on exports 

D.214l 

Other taxes on products n.e.c. 

D.29 

Other taxes on production 

D.29a 

Taxes on land, buildings or other structures 

D.29b 

Taxes on the use of fixed assets  

D.29c 

Total wage bill and payroll taxes 

D.29d 

Taxes on international transactions 

D.29e 

Business and professional licences 

D.29f 

Taxes on pollution 

D.29g 

Under-compensation of VAT (flat rate system) 

D.29h 

Other taxes on production n.e.c. 

D.5 

Current taxes on income wealth, etc. 

D.51 

Taxes on income 

D.51a 

+D.51c1 

Taxes on individual or household income including holding gains 

 D.51a  

  Taxes on individual or household income excluding holding gains** 

 D.51c1 

  Taxes on individual or household holding gains** 

D.51b 

+D.51c2 

Taxes on the income or profits of corporations including holding gains 

 D.51b 

  Taxes on the income or profits of corporations excluding holding gains** 

 D.51c2 

  Taxes on holding gains of corporations** 

D.51c3 

Other taxes on holding gains** 

EN 

37 

   EN 

 
D.51C 

Taxes on holding gains 

D.51D 

Taxes on winnings from lottery or gambling 

D.51E 

Other taxes on income n.e.c. 

D.59 

Other current taxes  

D.59a 

Current taxes on capital 

D.59b 

Poll taxes 

D.59c 

Expenditure taxes 

D.59d 

Payments by households for licences 

D.59e 

Taxes on international transactions 

D.59f 

Other current taxes n.e.c. 

D.91 

Capital Taxes 

D.91a 

Taxes on capital transfers 

D.91b 

Capital levies 

D.91c 

Other capital taxes n.e.c. 

D.2+D.5 

+D.91 

Total tax receipts 

D.611 

Actual social contributions 

D.6111 

Employers' actual social contributions 

D.61111 

Compulsory employers' actual social contributions 

D.61112 

Voluntary employers' actual social contributions 

D.6112 

Employees' social contributions 

D.61121 

Compulsory employees' social contributions 

D.61122 

Voluntary employees' social contributions 

D.6113 

Social contributions by self- and non-employed persons 

EN 

38 

   EN 

 
D.61131 

Compulsory social contributions by self- and non-employed persons 

D.61132 

Voluntary social contributions by self- and non-employed persons 

D.612 

Imputed social contributions 

D.995 

Capital  transfers  from  general  government  to  relevant  sectors  representing  taxes  and  social 
contributions assessed but unlikely to be collected (1) 

D.99521 

Taxes on products assessed but unlikely to be collected (1) 

D.99529 

Other taxes on production assessed but unlikely to be collected (1) 

D.99551 

Taxes on income assessed but unlikely to be collected(1) 

D.99559 

Other current taxes assessed but unlikely to be collected (1) 

D.9956111 

Employers' actual social contributions assessed but unlikely to be collected (1) 

D.9956112 

Employees' social contributions assessed but unlikely to be collected (1) 

D.9956113 

Social contributions by self- and unemployed persons assessed but unlikely to be collected (1) 

D.99591 

Capital taxes assessed but unlikely to be collected (1) 

D.2+D.5 

+D.91 

+D.611 

-D.995 

D.2+D.5 

+D.91 

+D.611 

+D.612 

-D.995 

Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to 

be collected  

Total  receipts  from  taxes  and  social  contributions  (including  imputed  social  contributions)  after 

deduction of amounts assessed but unlikely to be collected 

* Sector and sub-sectors: 

S.13 

General Government. Sub-sectors breakdown: 

- 

- 

- 

- 

- 

S.13 

General Government 

S.1311  Central Government 

S.1312  State Government 

S.1313  Local Government 

S.1314  Social Security Funds 

S.212 

Institutions of the EU: 

** On a voluntary basis. 

1) 

Split by receiving sub-sector on a voluntary basis. 

EN 

39 

   EN 

 
 
 
 
 
 
Table 10 – Tables by industry and by region (NUTS II), current prices 

Code 

List of variables 

Breakdown 

D.1 

1.  Compensation of employees 

P.51 

2.  Gross fixed capital formation 

3.  Employment in thousands of hours worked 

ETO 

EEM 

- Total  

- Employees 

A6 

A6 

A6 

A6 

EN 

40 

   EN 

 
 
 
 
 
 
Table 11 – Expenditure of General Government by function 

Code 

List of variables 

Function 

Sub-sector 
breakdown(1) 

P.5 + K.2 

Gross capital formation + Acquisitions less disposals of 

COFOG divisions 

S.13, S.1311, S.1312, 

non-financial non-produced assets 

COFOG groups(3) 

S.1313, S.1314 

P.5 

Gross capital formation 

P.51 

of which, gross fixed capital formation(3) 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

COFOG groups 

S.13 

Acquisitions less disposals of non-financial non-produced 

COFOG divisions 

S.13, S.1311, S.1312, 

K.2 

assets 

D.1 

Compensation of employees 

D.3 

Subsidies 

D.4 

Property income (2) 

D.4_S.1311 

D.4_S.1312 

D.4_S.1313 

of which, payable to sub-sector Central Government 
(S.1311) (2)(3) 

of which, payable to sub-sector State Government 
(S.1312) (2)(3) 

of which, payable to sub-sector Local Government 
(S.1313) (2)(3) 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.1312, S.1313, S.1314 

COFOG divisions 

S.1311, S.1313, S.1314 

COFOG divisions 

S.1311, S.1312, S.1314 

D.4_S.13.14 

of which, payable to sub-sector Social Security Funds 
(S.1314) (2)(3) 

COFOG divisions 

S.1311, S.1312, S.1313 

D.62+D.6311 

Social benefits other than social transfers in kind and 

+D.63121 

social transfers in kind related to expenditure on products 

+D.63131 

supplied to households via market producers, payable 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

Intermediate consumption + Other taxes on production + 

P.2+D.29 

Current taxes on income, wealth, etc.+ Adjustment for the 

COFOG divisions 

S.13, S.1311, S.1312, 

+D.5+D.8 

change in net equity of households in pension funds 

COFOG groups(3) 

S.1313, S.1314 

reserves 

EN 

41 

   EN 

 
 
 
 
 
 
P.2 

Intermediate consumption 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

D.29+D.5 

+D.8 

Other taxes on production + Current taxes on income, 

wealth, etc.+ Adjustment for the change in net equity of 

households in pension funds reserves 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

D.7 

Other current transfers (2) 

D.7_S.1311 

D.7_S.1312 

D.7_S.1313 

of which, payable to sub-sector Central Government 
(S.1311) (2)(3) 

of which, payable to sub-sector State Government 
(S.1312) (2)(3) 

of which, payable to sub-sector Local Government 
(S.1313) (2)(3) 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.1312, S.1313, S.1314 

COFOG divisions 

S.1311, S.1313, S.1314 

COFOG divisions 

S.1311, S.1312, S.1314 

D.7_S.13.14 

of which, payable to sub-sector Social Security Funds 
(S.1314) (2)(3) 

COFOG divisions 

S.1311, S.1312, S.1313 

D.9 

Capital transfers (2) 

D.92 

of which, investment grants(3) 

D.9_S.1311 

D.9_S.1312 

D.9_S.1313 

D.9_S.1314 

of which, payable to sub-sector Central Government 
(S.1311) (2)(3) 

of which, payable to sub-sector State Government 
(S.1312) (2)(3) 

of which, payable to sub-sector Local Government 
(S.1313) (2)(3) 

of which, payable to sub-sector Social Security Funds 
(S.1314) (2)(3) 

TE 

Total expenditure 

P.3 

Final consumption expenditure 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

COFOG groups 

S.13 

COFOG divisions 

S.1312, S.1313, S.1314 

COFOG divisions 

S.1311, S.1313, S.1314 

COFOG divisions 

S.1311, S.1312, S.1314 

COFOG divisions 

S.1311, S.1312, S.1313 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

COFOG divisions 

S.13, S.1311, S.1312, 

COFOG groups(3) 

S.1313, S.1314 

EN 

42 

   EN 

 
 
 
 
 
 
 
 
 
 
 
1) 

Breakdown of sub-sectors: 

- 

- 

- 

- 

- 

S.13 

General Government 

S.1311  Central Government 

S.1312  State Government 

S.1313  Local Government 

S.1314  Social Security Funds 

Backward  data  for  sub-sectors  S.1311,  S.1312,  S.1313  and  S.1314  and counterpart  information  for D.4, D.7  and D.9 
starting in 1995. 

2)  For sub-sector data, consolidation should be made within each sub-sector but not between sub-sectors. Sector S13 
data  equal  the  sum  of  sub-sector  data,  except  items  D4,  D7  and  D9  (and  their  sub-items)  for  which  consolidation 
between sub-sectors should be made. 

3)  On a voluntary basis. 

EN 

43 

   EN 

 
 
 
 
 
 
Table 12 – Tables by industry and by region (NUTS III) 

Code 

List of variables 

Breakdown 

B1.g 

1.  Gross value added at basic prices (current prices) 

2.  Employment (thousands of persons) 

ETO 

EEM 

- Total  

- Employees 

A6 

A6 

A6 

Table 13 – Households accounts by region (NUTS II) 

Allocation of primary income account of households 

Code 

Uses 

Code 

Resources 

D.4 

B.5 

1.  Property income 

B.2/B.3 

3.  Operating surplus/mixed income 

2.  Balance of primary income, net 

D.1 

D.4 

4.  Compensation of employees 

5.  Property income 

Secondary distribution of income account of households 

Code 

Uses 

Code 

Resources 

D.5 

6.  Current taxes on income, wealth, etc. 

B.5 

10.  Balance of primary income, net 

D.61 

7.  Social contributions 

D.62 

11.  Social  benefits  other 

than  social 

benefits in kind 

D.7 

B.6 

8.  Other current transfers 

D.7 

12.  Other current transfers 

9.  Disposable income, net 

EN 

44 

   EN 

 
 
 
 
 
 
 
 
 
 
 
Table 15 – Supply table at basic prices, including transformation into purchasers’ prices, current prices and constant prices of the previous 
year 

n=60, m=60 

Industries (NACE A60) 

1 2 3 4 ....... n 

(1) 

Σ (1) 

(2) 

Imports cif** 

(3) 

Total 
supply at 
basic 
prices 
(4) 

Trade and 
transport 
margins 

Taxes less 
subsidies on 
products 

Total supply 
at purchasers' 
prices 

(5) 

(6) 

(7) 

1 
2 

3 
4 
. 
. 
. 

Products (CPA) 

(1) 

Output by product and by industry at 
basic prices 

. 
. 
. 
m 

Σ (1) 

Adjust. Items: 

Total output by industry  

- Cif/fob adjustments on imports 
-  Direct  purchase  abroad  by 

(2) 

residents 

(1) + (2) 

- 
- 

a) Intra EU cif2) 

b) From members of the EMU cif1) 

c) From non-members of the EMU 

cif1) 

d) Extra EU cif2) 

e) Total 

- 
- 

- 
- 

EN 

45 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total of which: 
-  Market output 
-  Output for own final use 
-  Other non-market output 

(3) 

1) 

2) 

On a voluntary basis 

Breakdown of imports: 

- 

- 

- 

- 

- 

- 

- 

- 

- 

- 

until 2003 breakdown by EU15/Monetary Union (voluntary)/ other EU15 members (voluntary)/ extra EU15; 

from 2004 breakdown by EU25/Monetary Union (voluntary)/ other EU25 members (voluntary)/extra EU25. 

EN 

46 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 16 – Use table at purchasers’ prices, current prices and constant prices of the previous year 

n=60, m=60 

Industries (NACE A60) 
1 2 3 ...... n 

(1) 

Σ (1) 

(2) 

Final uses 
a) b) c) d) e) f) g) h) 

(3) 

Σ (3) 

(4) 

Σ (1) 
+ Σ (3) 

(5) 

Products 
(CPA) 

1 
2 
3 
. 
. 
. 

. 
. 
m 

Intermediate  consumption  at  purchasers' 
prices by product and by industry 

 (1) 

Final uses at purchasers' prices: 

Final consumption expenditure: 
a)  by households 
b)  by NPISH 
c)  by government 
d) 

total 

Gross capital formation: 
e)  gross fixed capital formation 
f) 
changes in inventories 
g)  acquisitions less disposals of 

valuables1) 
h)  exports fob2): 
- intra EU 

- to members of the EMU1) 
- to non-members of the EMU1) 

- extra EU 

Σ (1)  

Adjustment items: 
-  Cif/fob adjustments on exports 
-  Direct purchases abroad by residents 
-  Purchases  on  the  domestic  territory 

by non-resident  

Σ (2) + Σ (3) 

(2) 

(3) 

(4) 

Total 
industry 

intermediate 

consumption 

by 

Total final uses by type 

Total use 

- 
- 
- 

only exports 
only S.14 
only S.14 and exports) 

only exports 
only S.14 
only S.14 and exports 

EN 

47 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
-  Compensation of employees3) 

Wages and salaries3) 

-  Other net taxes on production3) 
-  Consumption of fixed capital3) 
-  Operating surplus, net3)  
-  Operating surplus, gross3) 
- 
-  Value added at basic prices3) 
-  Output at basic prices3) 
Supplementary data: 

Mixed income, gross 1), 3) 

(5) 

-  Fixed capital formation3) 
-  Fixed capital stock3) 
-  Labour input (thousands of persons) 

(6) 

1) On a voluntary basis 

2)  Breakdown of exports: 

- 

- 

3) 

Only at current prices 

until 2003 breakdown by EU15/Monetary Union (voluntary)/ other EU15 members (voluntary)/ extra EU15; 

from 2004 breakdown by EU25/Monetary Union (voluntary)/ other EU25 members (voluntary)/extra EU25. 

EN 

48 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 17 – Symmetric input-output table at basic prices (product by product*), current prices 

Products 
1 2 3 .....n 

(1) 

n=60 

Σ (1) 

(2) 

Products 

1 
2 
3 
. 
. 
. 

. 
n 

Intermediate  consumption  at  basic  prices 
(product by product) 

 (1) 

Σ (1) 

Taxes less subsidies on products 

Σ (1) + (3) 

(2) 

(3) 

(4) 

Total  intermediate  consumption  at  basic 
prices by product 
Net taxes on products by product 
Total 
intermediate 
purchasers' prices by product 

consumption 

at 

Σ (3) 

(4) 

Σ (1) + 
Σ (3)  

(5) 

Final uses 
a) b) c) d) e) f) g) h) 

(3) 

Final uses at purchasers' prices: 

Final consumption expenditure: 
a)  by households 
b)  by NPISH 
c)  by government 
d) 

total 

Gross capital formation: 
e)  gross fixed capital formation 
f) 
changes in inventories 
g)  changes in valuables1) 
h)  exports fob2): 
- intra EU 

- to members of the EMU1) 
- to non-members of the EMU1) 

- extra EU 

Final use at basic prices by type 

Total use at basic prices 

Net taxes on products by type of final use 
Total  final  uses  by  type  at  purchasers' 
prices 

Total net taxes on production 
Total  use  at  purchasing 
prices 

EN 

49 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation of employees 
Wages and salaries 

-  Other net taxes on production 
-  Consumption of fixed capital 
-  Operating surplus, net 
-  Operating surplus, gross 
Mixed income, gross 1) 
- 
-  Value added at basic prices 
Imports intra EU2) 
- 

- 

imports  from  members  of  the 
EMU1) 
imports  from  non  members  of 
the EMU1) 
Imports extra EU2) 
Σ (6) 

(5) + (7) 

* 

1) 

2) 

(5) 

(6) 

(7) 

(8) 

Imports cif by product 

Supply at basic prices by product 

Industry by industry provided that industry by industry is a good approximation of product by product. 

On a voluntary basis 

Breakdown of exports/imports: 

- 

- 

until 2003 breakdown by EU15/Monetary Union (voluntary)/ other EU15 members (voluntary)/ extra EU15; 

from 2004 breakdown by EU25/Monetary Union (voluntary)/ other EU25 members (voluntary)/extra EU25. 

EN 

50 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 18 – Symmetric input-output table for domestic output at basic prices (product by product*), current prices 

Products 
1 2 3 .......n 

(1) 

n=60 

Σ (1) 

(2) 

Final uses 
a) b) c) d) e) f) g) h) 

(3) 

Σ (3) 

(4) 

Σ (1) + 
Σ (3)  
(5) 

Products 

1 
2 
3 
. 
. 
. 

. 
. 
n 

For  domestic  output:  Intermediate  consumption  at 
basic prices (product by product) 

 (1) 

Final uses at purchasers' prices: 

Final consumption expenditure: 
a)  by households 
b)  by NPISH 
c)  by government 
d) 

total 

Gross capital formation: 
e)  gross fixed capital formation 
changes in inventories 
f) 
g)  changes in valuables1) 
h)  exports fob2): 
- intra EU 

- to members of the EMU1) 
- to non-members of the EMU1) 

- extra EU 

Final use of domestic output 

Final use of imported products, cif 

Net taxes on products for final use 

Σ (1) 

Use of imported products 

Taxes les subsidies on products 

Σ (1) + (3) + (4) 

(2) 

(3) 

(4) 

(5) 

intermediate  consumption  of 

Total intermediate consumption of domestic output 
by product 
Total 
products by product, cif 
Net 
consumption by product 

intermediate 

imported 

products 

taxes 

for 

on 

intermediate  consumption  at  purchasing 

Total 
prices by product 

Total final uses by type 
at purchaser prices 

EN 

51 

Total  domestic 
output  

Total imports  

Total  net  taxes 
on products 

Total use 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Compensation of employees 
Wages and salaries 

-  Other net taxes on production 
-  Consumption of fixed capital 
-  Operating surplus, net 
- 
-  Operating surplus, gross 
-  Value added at basic prices 
-  Output at basic prices 

Mixed income, gross1) 

(6) 

* 

1) 

2) 

Industry by industry provided that industry by industry is a good approximation of product by product. 

On a voluntary basis 

Breakdown of exports: 

- 

- 

until 2003 breakdown by EU15/Monetary Union (voluntary)/ other EU15 members (voluntary)/ extra EU15; 

from 2004 breakdown by EU25/Monetary Union (voluntary)/ other EU25 members (voluntary)/extra EU25. 

EN 

52 

EN 

 
  
 
 
 
 
 
 
 
Table 19 – Symmetric input-output table for imports at basic prices (product by product*) cif, current prices 

Products 
1 2 3 ..... n 
(1) 

n=60 

Σ (1) 
(2) 

Final uses 
a) b) c) d) e) f) g) h) 
(3) 

Σ (3) 

Σ (1) + Σ (3)  

(4) 

(5) 

Products 

1 
2 
3 
. 
. 
. 

. 
. 

n 

For  imports:  Intermediate  consumption  at 
basic prices (product by product) 

 (1) 

Final uses at purchasers' prices: 

Final consumption expenditure: 
a)  by households 
b)  by NPISH 
c)  by government 
d) 

total 

Gross capital formation: 
e)  gross fixed capital formation 
f) 
changes in inventories 
g)  changes in valuables1) 
h)  exports fob2): 
- intra EU 

- to members of the EMU1) 
- to non-members of the EMU1) 

- extra EU 

(2) 

Total intermediate consumption of imports 
at basic prices by product 

Final use of imports at basic prices 

Total import 

Industry by industry provided that industry by industry is a good approximation of product by product. 

On a voluntary basis. 

Breakdown of exports: 

- 

- 

until 2003 breakdown by EU15/Monetary Union (voluntary)/ other EU15 members (voluntary)/ extra EU15; 

from 2004 breakdown by EU25/Monetary Union (voluntary)/ other EU25 members (voluntary)/extra EU25. 

53 

EN 

Σ (1) 

* 

1) 

2) 

EN 

 
  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Table 20 – Cross classification of fixed assets by industry and by asset 

Code 

List of variables 

Breakdown 

Breakdown 

Industries* 

Assets 

Unit 

AN.11g 

1.  Fixed assets, gross 

A17/A31/A60 

AN_F6(cid:103) 

AN.11n 

2.  Fixed assets, net 

A17/A31/A60 

AN_F6(cid:103) 

-  Current replacement costs 

-  Constant replacement costs 

-  Current replacement costs 

-  Constant replacement costs 

*  A17 mandatory 

A31/A60: on a voluntary basis 

Table 22 – Cross classification of gross fixed capital formation by industry and by 

product 

Code 

List of variables 

Breakdown 

Breakdown 

Industries* 

Assets 

Unit 

P.51 

1.  Gross fixed capital formation 

A17/A/31A60 

AN_F6(cid:103) 

* A31/A60: on a voluntary basis 

-  Current prices 

-  Previous year’s prices 

and chain-linked 

volumes 

EN 

54 

   EN 

 
 
Table 26 – Balance sheets for non-financial assets 

Code 

List of variables* 

AN.1 

AN.11 

1.  Produced assets 

2.  Fixed assets 

Breakdown 

Sectors 

S.1, S.11, S.12, S.13, S.14 + S.15 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.111 

3. 

Tangible fixed assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.1111 

AN.1112 

AN.11121 

AN.11122 

AN.1113 

AN.1114 

4. 

5. 

6. 

7. 

8. 

9. 

Dwellings 

S.1, S.11, S.12, S.13, S.14 + S.15 

Other buildings and structures 

S.1, S.11, S.12, S.13, S.14 + S.15 

Non-residential buildings 

S.1, S.11, S.12, S.13, S.14 + S.15 

Other structures 

S.1, S.11, S.12, S.13, S.14 + S.15 

Machinery and equipment 

S.1, S.11, S.12, S.13, S.14 + S.15 

Cultivated assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.112 

10. 

Intangible fixed assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.1121 

11.  Mineral exploration 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.1122 

12. 

Computer software 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.1123 

13. 

Entertainment, literary or artistic originals 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.1129 

14. 

Other intangible fixed assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.12 

AN.13 

AN.2 

AN.21 

15.  Inventories 

16.  Valuables 

S.1, S.11, S.12, S.13, S.14 + S.15 

S.1, S.11, S.12, S.13, S.14 + S.15 

17.  Non-produced assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

18.  Tangible non-produced assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.211 

19.  Land 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.212 

20.  Subsoil assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.213 

AN.214 

+ 

21.  Non-cultivated  biological  resources  and  water 

resources 

S.1, S.11, S.12, S.13, S.14 + S.15 

AN.22 

22.  Intangible non-produced assets 

S.1, S.11, S.12, S.13, S.14 + S.15 

* 

Voluntary: all items except AN.1111, dwellings 

Unit: current replacement costs 

EN 

55 

   EN 

 
 
DEROGATIONS BY COUNTRY 

1. 

CZECH REPUBLIC 

1.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period 
covered by 
the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995

--- 

2. 

GERMANY 

2.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1991:  Federal 
Republic of Germany before unification 

Before 1991 

--- 

3. 

ESTONIA 

3.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

4. 

LATVIA 

4.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

5. 

LITHUANIA 

5.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

EN 

56 

   EN 

 
 
 
 
 
 
6. 

HUNGARY 

6.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

7. 

POLAND 

7.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

8. 

SLOVENIA 

8.1. 

Derogations for tables 

Table 
No 

All 
tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

9. 

SLOVAKIA 

9.1. 

Derogations for tables 

Variable/item 

Derogation 

Period covered 
by the 
derogation 

Until 

All variables/items 

Backward  data  before  1995:  not  to  be 
transmitted 

Before 1995 

--- 

Table 
No 

All 
tables 

” 

EN 

57 

   EN