Report from the Commission to the European Parliament and the Council - Quality Report according to Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government
Date: 2006-06-29
Institutions: European Commission
Subjects: EU Member State, European accounting system, Eurostat, data collection, expenditure, public accounting, public administration, report, revenue, statistics

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 29.6.2006 
COM(2006) 350 final 

REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

Quality report according to Regulation (EC) No 1221/2002 of the European Parliament 
and of the Council of 10 June 2002 on quarterly non-financial accounts for general 
government 

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REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND 
THE COUNCIL 

Quality report according to Regulation (EC) No 1221/2002 of the European Parliament 
and of the Council of 10 June 2002 on quarterly non-financial accounts for general 
government 

Regulation  (EC)  No  1221/2002  of  the  European  Parliament  and  of  the  Council  of  10  June 
20021,  states,  in  Article  8,  that  the  Commission  (Eurostat)  shall  submit  to  the  European 
Parliament  and  the  Council  a  report  containing  an  assessment  of  the  reliability  of  quarterly 
data delivered by Member States.  

The report by the Monetary Committee on information requirements, endorsed by the Ecofin 
Council of 18 January 1999, underlined the need for a comprehensive statistical information 
system to support policy-makers’ decisions. In this context, high priority was given to short-
term public finance statistics with the aim of compiling a simplified version of quarterly non-
financial accounts for the general government sector according to ESA 95 rules. A two-stage 
approach was followed. The first stage was the adoption of Commission Regulation (EC) No 
264/2000 of 3 February 20002.  In a  second  stage,  it was established in Regulation (EC) No 
1221/2002 that data relating to the remaining ESA 95 transactions were to be transmitted3.  

This Quality Report includes a general section, and also provides a summary of conclusions 
and recommendations by country. The general section explains the underlying concepts and 
technical issues and summarizes the country section. It should be noted that a more extensive 
review will be available on the Eurostat Website in the course of 2006. The aim of the report 
is to capture the multiple dimensions of quality in statistics, and it follows the main criteria 
commonly used to assess quality4. Its structure was discussed and agreed in broad terms with 
the members of the Working Group on Short-Term Public Finance Statistics.  

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2 
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4 

In http://europa.eu.int/eur-lex/pri/en/oj/dat/2002/l_179/l_17920020709en00010005.pdf 
In http://europa.eu.int/eur-lex/pri/en/oj/dat/2000/l_029/l_02920000204en00040006.pdf 
The content of the quarterly non-financial accounts for general government was defined by reference to 
the list of ESA 95 transactions constituting general government expenditure and revenue. 
see Eurostat CIRCA Interest Group “Quality in Statistics”, 
http://forum.europa.eu.int/Public/irc/dsis/Home/main. 

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Structure of the Quality Report 

1. 

2. 

3. 

4. 

Institutional arrangements 

Accessibility and clarity 

Timeliness and coverage of data transmission 

Coherence 

4.1. 

Coherence between quarterly and annual data 

4.2. 

Coherence between provisional and final statistics 

5. 

6. 

Comparability over time  

Accuracy and reliability 

6.1. 

Coverage of data sources  

6.2. 

Methodologies and assumptions used in the estimates of statistics 

6.3. 

ESA 95 conceptual adjustments  

6.4. 

Revisions of statistics 

7. 

Conclusions and recommendations 

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Quality Report  

1. 

INSTITUTIONAL ARRANGEMENTS 

Quarterly  non-financial  accounts  for  general  government  are  compiled  by  the  National 
Statistical Institutes in all Member States, except for Belgium (National Bank of Belgium on 
behalf  of  the  National  Accounts  Institute)  and  Spain  (Ministry  for  Economic  Affairs  and 
Finance). In a number of Member States, working groups made up of representatives of the 
National  Statistical  Institute,  National  Central  Bank  and  Ministry  of  Finance  deal  with 
quarterly  methodological  issues  (a  similar  approach  to  that  adopted  for  annual  accounts). 
Moreover,  these  working  groups  often  analyse  consistency  between  quarterly  non-financial 
and financial accounts5. 

2. 

ACCESSIBILITY AND CLARITY 

Accessibility refers to the physical conditions in which users can obtain data, i.e. where to go, 
how to order, delivery time, and formats for accessing the data. It also indicates whether data 
are accompanied by appropriate metadata and methodological manuals. Eurostat is currently 
publishing  Member  States’  data  on  taxes  and  social  payments,  which  are  covered  by 
Commission  Regulation  (EC)  No  264/2000,  on  its  website.  Remaining  quarterly  ESA  95 
transactions will be available to the public at the beginning of 2006.  

As for dissemination policies at national level, the situation is as follows: 12 Member States - 
Czech  Republic,  Denmark,  Spain,  Italy,  Cyprus,  Malta,  the  Netherlands,  Austria,  Slovenia, 
Finland, Sweden and United Kingdom - currently publish quarterly non-financial accounts for 
general  government,  albeit  only  partially  in  some  countries  (i.e.  mainly  quarterly  taxes  and 
social  payments).  A  number  of  other  Member  States  -  Lithuania,  Luxembourg,  the 
Netherlands, Poland and Sweden – plan to publish or to further enlarge the published data set 
in  2006.  Published  statistics  are  usually  available  on  the  websites  of  the  National  Statistics 
Institutes, mainly in their national languages. Data are sometimes accompanied by metadata 
or brief methodological notes.  

Eurostat  has  published  two  manuals  on  the  methodology  of  quarterly  government  accounts. 
The first edition, Manual on Compilation of Taxes and Social Payments on a Quarterly Basis6 
was  published  in  2002  and  concentrated  on  the  transactions  included  in  Commission 
Regulation (EC) No 264/2000. This Manual was supplemented by a new Manual on quarterly 
non-financial  accounts  for  general  government  that  covers  all  of  the  remaining  ESA  95 
transactions.  It  has  a  similar  structure,  providing  methodological  guidance  and  describing 
national  practices  for  each  of  the  sub-sectors  of  general  government.  This  Manual  will  be 
available to the general public on the Eurostat website at the beginning of 2006. 

It should be noted that under the terms of the two Regulations on short-term public finance 
statistics,  Member  States  are  required  to  provide  Eurostat  with  a  description  of  the  sources 
and methods used to compile quarterly data and to provide details of any revision of the initial 

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In  some  Member  States  such  as  Belgium,  Lithuania,  the  Netherlands  or  Luxembourg  the  same 
institution compiles both quarterly non-financial and financial accounts for general government. 
European Communities (2002), Manual on Compilation of Taxes and Social Payments on a Quarterly 
Basis, Luxembourg: Office for Official Publications of the European Communities. 

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description  when  communicating  the  revised  data.  The  only  Member  State  that  has  still  to 
provide a description of sources and methods for transactions covered by Regulation (EC) No 
1221/2002 is Ireland. 

3. 

TIMELINESS AND COVERAGE OF DATA TRANSMISSION 

Timeliness  reflects  the  time  gap  between  data  availability  and  the  event  it  describes. 
According to the Regulations on short-term public finance statistics, data shall be delivered to 
Eurostat not later than 3 months from the end of the quarter to which the data relate.  

Examining  the  quarterly  transmissions  from  December  2004  to  September  2005,  fifteen 
Member  States  reported  quarterly  non-financial  accounts  for  general  government  without 
delays:  they  were  Denmark7,  Germany,  Greece,  Ireland,  Italy,  Latvia,  Luxembourg,  Malta, 
Netherlands,  Portugal,  Slovenia,  Slovakia,  Finland,  Sweden  and  United  Kingdom.  Other 
Member  States  (Belgium8,  Czech  Republic,  Spain,  France,  Cyprus,  Hungary,  Austria  and 
Poland)  had  a  delay  of  3  to  5  days  in  at  least  one  of  their  transmissions.  Lithuania  had  an 
average  delay  of  5  days  in  all  four  transmissions.  Eurostat  is  currently  analysing  data  very 
recently received from Estonia. It should be pointed out that some of the countries (Germany, 
Slovenia and Sweden) transmit their data up to 20 days in advance, depending on the quarters.  

Regarding  the  coverage  of  data  transmission,  for  taxes  and  social  payments  (Article  5  of 
Regulation  (EC)  No  264/2000)  Member  States  are  required  to  deliver  quarterly  data  to 
Eurostat starting from the first quarter of 1991. For the new Member States, data starting in 
1995 are requested, in the context of the revised ESA 95 Transmission Programme9. For the 
remaining  ESA  95  transactions  (Regulation  (EC)  No  1221/2002,  Article  6),  quarterly  data 
should be transmitted starting from the first quarter of 1999.  

Greece, Spain, Ireland, Luxembourg and Sweden still need to report back series. For the other 
ESA 95 transactions (Regulation (EC) 1221/2002), most countries comply with the requests. 
However, for Cyprus, Hungary and Malta, the missing time series concern the period 1999-
2003 (for Malta,  only 1999 is  missing).  For Slovenia, the coverage of a number  of ESA  95 
transactions is low. The most serious gaps in coverage are found in Cyprus and Hungary. 

4. 

COHERENCE 

Coherence of statistics relates to their suitability to be reliably combined in different ways and 
for various uses.  

4.1. 

Coherence between quarterly and annual data 

In both Regulations it is stated that the quarterly data and the corresponding annual data shall 
be  consistent  (Articles  3  and  4  respectively).  When  analysing  the  consistency  between 
quarterly  and  annual  figures,  it  is  possible  to  conclude  that  some  inconsistencies  remain  in 
certain  specific  transactions  for  Denmark,  Luxembourg,  Poland,  Sweden  and  the  United 
Kingdom before 1999. 

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Denmark reported to Eurostat in advance both in December 2004 and March 2005. 
In the last three transmissions. 
The revised ESA 95 Transmission Programme is due to come into force in 2006. 

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In  the  data  for  1999  and  after,  inconsistencies  are  found  for  the  following  Member  States: 
Czech Republic for several ESA 95 transactions (for 2003 and 2004), Denmark (for D211 in 
2003), Ireland (mostly for P2 and D4, for all the time-series), Poland (several inconsistencies 
before 2001), and the United Kingdom (inconsistencies mostly for D4, D5 and D7 for all the 
time-series).  Slovakia  is  the  Member  State  with  the  most  inconsistencies  between  quarterly 
and annual data; this can be largely explained by the fact that is not consolidating D4, D7 and 
D9 on a quarterly basis for the period 2001-2004.  

4.2. 

Coherence between provisional and final statistics 

The average revision of a value after two years, i.e. after eight quarters, was analysed in both 
absolute and nominal values to assess whether the final statistics differ significantly from the 
provisional ones. It should be noted that this calculation was possible only for those Member 
States  that  have  reported  at  least  eight  quarterly  transmissions  for  each  of  the  ESA  95 
transactions10. 

For those Member States that show significant revisions in this period, reference is made to 
the  ESA  95  transactions  that  have  significantly  influenced  either  total  expenditure  or  total 
revenue  (or  both).  This  indicator  helps  in  assessing  the  impact  of  revisions,  particularly  the 
volatility of net lending/borrowing B.9, which is a prominent balancing item11. Several factors 
affect  revisions;  for  quarterly  statistics  these  are  related  not  only  to  the  availability  of  final 
annual  accounts  but  also  to  other  factors  such as  updating,  quality  reviews,  changes  in  data 
sources  or  methods,  ESA  95  conceptual  adjustments,  etc.  One  important  aspect  of  both 
Regulations  is  that  direct  sources  must  be  used  for  compiling  non-financial  accounts  for 
general  government  and  no  seasonally  adjusted  figures  are  to  be  transmitted  to  the 
Commission (raw data). 

In summary, where data availability allowed this analysis to be carried out, it was observed 
that the absolute average revision of B.9 varies between 0.2% and 0.4% of Gross Domestic 
Product  (GDP)  for  Belgium,  Germany,  France  and  United  Kingdom.  A  second  group  of 
Member  States  -  Denmark,  Spain,  Netherlands,  Portugal  and  Finland  -  shows  an  absolute 
average revision over two years of between 0.6% and 0.9% of GDP. A third group shows an 
absolute  average  revision  higher  than  1%  of  GDP;  this  group  includes  Greece  (3.2%),  Italy 
(1.5%),  Latvia  (2.1%),  Luxembourg  (8.1%),  Austria  (1.1%)  and  Sweden  (1.2%).  The 
arithmetic  average  revisions  of  the  values  two  years  later  tend  to  show  a  lower  impact  of 
revisions.  The  Member  States  presenting  the  most  significant  average  revisions  over  this 
period have been Greece (-3.2%)12, Luxembourg (5.7%) and Sweden (1.2%).  

The aim in compiling those statistics would be to minimize, for each quarter, the differences 
between  the  initial  estimates  and  final  figures.  Although  no  similar  quality  assessment  is 
being made for annual statistics, since 1999 the non-weighted average of absolute revisions in 
the annual deficit ratios of Member States has been 0.27% of GDP after six months, 0.34% 
after one year and 0.43% after 18 months.  

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Average difference of the following: second quarter 2005 minus second quarter 2003, first quarter 2005 
minus first quarter 2003, fourth quarter 2004 minus the fourth quarter 2002, third quarter 2004 minus 
the third quarter 2002, second quarter 2004 minus the second quarter 2002 and first quarter 2004 minus 
the first quarter 2002. 
The question of revisions is further analysed under item 6, accuracy and reliability. 
A minus sign means increasing deficit figures. 

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5. 

COMPARABILITY OVER TIME  

The  purpose  of  comparability  is  to  measure  the  impact  of  differences  in  applied  statistical 
concepts  and  measurement 
tools/procedures  when  statistics  are  compared  between 
geographical  areas,  non-geographical  domains,  or  over  time.  Regulation  (EC)  1221/2002 
provided a transitional period for those Member States which were not able to use the sources 
and  methods  and/or  to  follow  the  timetable  laid  down  in  the  Regulation.  “Best  quarterly 
estimates”  were  to  be  transmitted  initially,  gradually  incorporating  new  information  that 
became available during the process of compiling an improved system. The transitional period 
ended on 31 March 2005 (Article 9(4)). 

Most  Member  States  have  not  reported  breaks13  in  the  time-series  during  the  transmission 
period.  Exceptions  were  the  Czech  Republic  (new  quarterly  data  sources  were  incorporated 
starting in 2003), Spain (new benchmark year starting in 2000), the Netherlands (benchmark 
revision  between  2000  and  2001;  incorporation  of  new  data  sources),  Poland  (new 
methodology applied in 2004) and Portugal (new benchmark year starting in 2000). 

6. 

ACCURACY AND RELIABILITY 

6.1. 

Coverage of data sources  

Regarding  the  use  of  data  sources,  Article  3  of  Commission  Regulation  (EC)  No  264/2000 
states, on the subject of taxes and social payments, that quarterly data shall be based on direct 
information  available  from  basic  sources,  such  as  for  example  from  public  accounts  or 
administrative  sources,  representing,  for  each  category,  at  least  90%  of  the  amount  of  the 
category.  Regulation  (EC)  1221/2002,  which  covers  all  the  remaining  ESA  95  transactions, 
specifies that quarterly data shall be based as far as possible on direct information from basic 
sources,  with  the  objective  of  minimising,  for  each  quarter,  differences  between  the  initial 
estimates and the final figures, when relevant. 

Most  Member  States  meet  the  90%  criterion  for  taxes  and  social  payments,  particularly  for 
taxes (D2, D5, D91). The social benefit category (D62) causes more difficulties, in particular 
for Belgium (87%), France (85%) and Ireland (75%). 

The direct information requirements in Regulation (EC) 1221/2002 are not as strict, and it is 
stated  that  quarterly  data  shall  be  based  as  much  as  possible  on  direct  information.  The 
situation is different from one Member State to another, and some of them - Belgium, France, 
Ireland, Latvia, Lithuania, Luxembourg, Hungary, Portugal and Sweden - point to difficulties 
in using direct basic sources for compiling quarterly ESA 95 transactions. 

6.2.  Methodologies and assumptions used in the estimates of statistics 

Both Regulations specify that direct information shall be completed by coverage adjustments, 
if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 95 

13 

Breaks in statistical time series occur when there is a change in the standards for defining and observing 
a variable over time. Such changes may be the result of a single change or the combination of multiple 
changes at any point in time of observation of the variable. The specific causes of breaks in a statistical 
time series include changes in classifications used, definitions of the variable, coverage, etc. (in OECD, 
Glossary of Statistical Terms). 

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concepts. Adjustments are needed in all Member States for estimating quarterly non-financial 
accounts for the general government sector, especially for those ESA 95 transactions covered 
by  Regulation  (EC)  1221/2002.  The  problem  of  data  availability  is  mostly  related  to  local 
government  (for  example,  in  Belgium,  Luxembourg,  Austria,  Portugal,  United  Kingdom) 
and/or to specific units in general government.  

The  extent  to  which  statistical  models  are  used  for  estimating  missing  figures  varies  across 
Member States. These models have been developed in Belgium, the Czech Republic, France 
and  Italy  using  basic  sources  as  indicators  and/or  forecasts.  Some  countries  adopt  a  mixed 
approach  based  on  the  codification  of  quarterly  basic  sources  into  ESA  95  transactions, 
similar to the methodology followed in annual accounts, with missing figures being estimated.  

6.3. 

ESA 95 conceptual adjustments  

As stated above, conceptual adjustments are to be made in order to bring quarterly data in line 
with  ESA  95  concepts.  Most  of  the  adjustments  made  in  quarterly  accounts  of  general 
government are similar to those made in annual accounts. They follow ESA 95 principles as 
regards time of recording, but whenever basic sources are on a cash basis, accrual adjustments 
are implemented (mainly for taxes and social contributions).  

6.4. 

Revisions of statistics 

In order to provide a quantitative analysis on revisions, the indicator used was the revision in 
the fourth quarter of the three preceding quarters from 2002 to 2004, for each of the ESA 95 
transactions.  The  findings  below  describe  the  impact  of  revisions  in  B.9  (Net  lending/net 
borrowing). 

For  Belgium,  the  Czech  Republic,  Denmark,  Germany,  Spain,  France,  Cyprus,  Latvia, 
Lithuania, the Netherlands and the United Kingdom, the absolute average revision of the three 
preceding quarters conducted in the fourth quarter changed B.9 by between 0.1% and 0.5% of 
GDP. For Italy, Portugal and Finland these revisions accounted for 0.7%, 0.6% and 0.9% of 
GDP respectively. The countries with the highest average revisions on B.9 were Greece (1.9% 
of GDP), Luxembourg (3.4%), Hungary (2.8%), Austria (1.1%) and Poland (1.0%) 

As B.9 is a balancing item, an assessment was also made as to whether revisions in the fourth 
quarter affected total expenditure and revenues of the three preceding quarters differently. For 
Greece  both  total  expenditure  and  revenue  were  on  average  significantly  revised  (3.3%  and 
2.8 % of GDP respectively). For Luxembourg and Austria total expenditure was revised more 
significantly than revenue, while the opposite was the case for Hungary. In Poland, the scale 
of revisions made in expenditure and revenue was almost the same (2.4% and 2.6 % of GDP 
respectively).  The  bias  when  analysing  the  arithmetic  average  values  is  less  than  1%  for 
almost all countries, except Hungary (2.3%). 

The  magnitude  of  these  revisions  is  not  very  significant,  given  that  eleven  Member  States 
have revised the three preceding quarters by between 0.1% and 0.5% of GDP on average. The 
experience of compiling these statistics will probably lead to lower revisions over time. 

7. 

CONCLUSIONS AND RECOMMENDATIONS 

Significant  progress  has  been  achieved  and  quarterly  non-financial  accounts  for  general 
government have been further developed since the first transmissions. Data for most countries 

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are of appropriate quality and useful for analytical purposes, and they should accordingly be 
disseminated.  Some  Member  States  must  implement  specific  measures  for  improving  the 
quality of the reported data. In some cases, the improvement could be achieved by complying 
with the Community obligation of reporting time series to Eurostat. This would, on the other 
hand, prevent the Commission from initiating an infringement procedure under the Treaty in 
order to ensure full respect of Community regulations.  

The  observed  revisions  are  similar  to  those  of  other  short-term  (quarterly)  statistics.  The 
publication of quarterly non-financial accounts for general government should be promoted, 
with appropriate guidance to users. This will mean providing appropriate metadata to reflect 
national practices and to warn users of the volatility of these quarterly figures, particularly for 
certain  Member  States.  Publication  will  be  a  stimulus  for  quality,  and  Eurostat  plans  to 
disseminate  these  statistics  at  the  beginning  of  2006  in  consultation  with  Member  States. 
Experience  shows  that,  at  national  level,  users  are  becoming  more  familiar  with  these 
statistics,  more  accustomed  to  dealing  with  the  volatility  of  quarterly  statistics  and  are 
developing a better understanding of them over time. 

It  is  recommended  that  this  assessment  be  continued  over  time  in  order  to  monitor  further 
progress  achieved  by  Member  States  and  to  improve  quality.  Some  more  specific 
recommendations by Member State are described below: 

•  Belgium: further progress is needed as regards coverage of direct sources, particularly for 

D62, for which the 90% criterion is not fulfilled (87%). 

•  Czech Republic: consistency between quarterly and annual data must be ensured. Interest 
is  to  be  consolidated  on  a  quarterly  basis  over  all  time-series.  The  progress  in  gradually 
incorporating improved quarterly basic sources is welcomed. 

•  Denmark: no specific remarks, other than the need to ensure consistency between quarterly 

and annual statistics over time. 

•  Estonia:  data  have  been  transmitted  very  recently.  Eurostat  is  currently  analysing  the 

information provided and will revert if quality problems are identified.  

•  Greece: it is recommended that basic sources be further developed and quality improved. 
The impact of revisions has been significant after two years, and also in the fourth quarter 
for the three preceding quarters. 

•  Spain:  missing  time-series  must  be  reported  to  Eurostat,  and  an  action  plan  needs  to  be 

drawn up in this respect. 

•  France:  further  progress  is  expected  so  as  to  increase  the  coverage  of  direct  sources.  For 
D.62,  there  is  85%  coverage  of  direct  information.  For  the  other  ESA  95  transactions 
covered by Regulation 1221/2002, direct sources are mostly used, among others, for D.1, 
D.4 (expenditure) and P.1. 

•  Ireland:  the  methodological  description  of  the  national  practices  for  the  ESA  95 
transactions  covered  by  Regulation  1221/2002  should  be  supplied  to  Eurostat.  Further 
progress  is  expected  in  widening  the  coverage  of  direct  sources.  The  90%  criterion  of 
Regulation  264/2000  is  not  met  for  the  social  benefit  category,  D62  (75%).  Consistency 
between quarterly and annual data must be ensured. 

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•  Italy: further progress is expected as regards the coherence between provisional and final 

statistics. 

•  Cyprus:  missing  time-series  should  be  supplied  to  Eurostat  and  an  action  plan  must  be 
drawn up  for this purpose.. Further progress is expected in developing the  availability of 
quarterly basic sources for local government. 

•  Latvia:  further  progress  is  to  be  achieved  as  regards  coherence  between  provisional  and 

final statistics. 

•  Lithuania: missing time-series have to be provided to Eurostat, and plans must be drawn up 

accordingly. The timeliness of transmissions should be further improved. 

•  Luxembourg: missing time-series have to be provided to Eurostat, and an action plan needs 
to  be  established.  Further  progress  is  expected  in  order  to  increase  the  collection  of 
quarterly basic sources for local government. The impact of revisions has been significant 
after  two  years,  and  also  in  the  fourth  quarter  for  the  three  preceding  quarters.  Quality 
should be stepped up in this area. 

•  Hungary: missing time-series must be provided to Eurostat, and an action plan needs to be 
established. Timeliness in transmission should be further improved. Further developments 
are to be expected in the collection of quarterly basic sources from local government. The 
impact  of  revisions  has  been  significant  when  analysing  revisions  made  in  the  fourth 
quarter of the three preceding quarters and quality in this area should be reinforced. 

•  Malta:  missing  time-series  must  be  provided  to  Eurostat,  and  an  action  plan  needs  to  be 

drawn up. 

•  Netherlands:  further  progress  is  expected  in  order  to  gradually  incorporate  improved 

quarterly basic sources. 

•  Austria: the impact of revisions has been significant after two years and also in the fourth 
quarter for the three preceding quarters. Quality should be improved in this respect. Further 
progress  is  expected  in  order  to  gradually  incorporate  improved  quarterly  basic  data 
sources. 

•  Poland: there is a need to ensure consistency between quarterly and annual data over time. 
There  are  significant  inconsistencies  for  almost  all  variables  for  the  years  1995-2000. 
Further  improvement  is  expected  in  increasing  the  collection  of  quarterly  basic  sources. 
The impact of revisions has been significant in the fourth quarter for the three preceding 
quarters, and quality should be improved in this respect. 

•  Portugal:  further  improvement  is  needed  in  collecting  quarterly  data  from  regional  and 

local government, and particularly in respect of collection for P.51. 

•  Slovenia:  missing  ESA  95  transactions  have  to  be  provided  to  Eurostat  and  plans  to 

transmit this information in 2006 should be implemented.  

•  Slovakia:  consistency  should  be  ensured  between  quarterly  and  annual  data  and  in 
particular  D4,  D7  and  D9  should  be  consolidated.  Further  improvements  are  expected  in 
estimating accrual data on a quarterly basis.  

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•  Sweden: missing time-series have to be reported to Eurostat and an action plan needs to be 
drawn  up.  Further  progress  is  to  be  achieved  in  collecting  quarterly  basic  sources, 
particularly for social security funds. Further improvement is needed in consolidating D.4 
both  on  an  annual  and  on  a  quarterly  basis.  Efforts  should  be  made  to  ensure  coherence 
between provisional and final statistics. 

•  United  Kingdom:  there  is  a  need  to  ensure  coherence  between  quarterly  and  annual  data 
over  time,  and  to  further  develop  the  availability  of  quarterly  basic  sources  for  local 
government.  

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