Regulation (EC) No 295/2008 of the European Parliament and of the Council of 11 March 2008 concerning structural business statistics (recast) (Text with EEA relevance)
Date: 2008-03-11
Institutions: Council of the European Union, European Parliament
Subjects: EU statistics, branch of activity, company structure, competitiveness, data collection, economic statistics, statistical method, statistical nomenclature

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REGULATION (EC) No 295/2008 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

of 11 March 2008

concerning structural business statistics

(recast)

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EURO-
PEAN UNION,

(4)

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

Having regard to the proposal from the Commission,

Having regard to the opinion of the European Economic and
Social Committee (1),

Acting in accordance with the procedure laid down in Article 251
of the Treaty (2),

Whereas:

(5)

(1)

(2)

(3)

Council Regulation (EC, Euratom) No 58/97 of 20 Decem-
ber 1996 concerning structural business statistics (3) has
been significantly amended on several occasions (4). Now
that new amendments are being made to that Regulation,
it is desirable, for reasons of clarity and rationalisation, that
the provisions in question should be recast.

Regulation (EC, Euratom) No 58/97 established a common
framework for the collection, compilation, transmission
and evaluation of Community statistics on the structure,
activity, competitiveness and performance of businesses in
the Community.

Decision No 2367/2002/EC of the European Parliament
and the Council of 16 December 2002 on the Community
statistical programme 2003 to 2007 (5) adopted the pro-
gramme to be guided by the principal Community policy
priorities of economic and monetary union, European
Union enlargement and competitiveness, regional policy,
sustainable development and the social agenda. Statistics
on the economic activity of enterprises form an essential
part of this programme.

(1) OJ C 318, 23.12.2006, p. 78.
(2) Opinion of the European Parliament of 29 March 2007 (OJ C 27 E,
31.1.2008, p. 139) and Council Decision of 14 February 2008.
(3) OJ L 14, 17.1.1997, p. 1. Regulation as last amended by Regulation
(EC) No 1893/2006 of the European Parliament and of the Council
(OJ L 393, 30.12.2006, p. 1).

(4) See Annex X.
(5) OJ L 358, 31.12.2002, p. 1. Decision as amended by Decision

No 787/2004/EC (OJ L 138, 30.4.2004, p. 12).

This Regulation should provide for the continuation of
existing statistical support for decisions in current policy
areas and to satisfy the additional requirements arising
from new Community policy initiatives, and from the
ongoing review of statistical priorities and of the relevance
of the statistics produced, with a view to making best use
of available resources and minimising response burdens.
Special attention should be paid to the impact on business
caused by Community energy and environmental policies,
such as those embodied by the REACH Regulation (EC)
No 1907/2006 (6). Cooperation and the exchange of best
practices between national statistical institutes should be
encouraged in order to ensure a more efficient use of
administrative data sources.

There is an increasing need for data on services, in particu-
lar business services. Statistics are needed for the economic
analysis and policy formulation on what is the most
dynamic sector of modern economies, especially in terms
of its potential for growth and employment creation. The
Lisbon European Council meeting of 23 and 24 March
2000 highlighted the importance of services. The measure-
ment of turnover broken down to detailed service products
is a necessary prerequisite for a true understanding of the
services’ role in the economy. The Stockholm European
Council meeting of 23 and 24 March 2001 concluded that
the creation of effectively functioning internal markets for
services is one of Europe’s highest priorities. Statistics by
detailed service products on cross-border trade are essen-
tial for monitoring the functioning of internal markets for
services, evaluating the competitiveness of services and
assessing the impact of barriers on trade in services.

(6)

There is a need for data on business demography, particu-
larly since they are an element of the structural indicators
established for monitoring the achievements concerning
the goals set by the Lisbon Strategy. In addition, harmon-
ised data on business demography and on its impact on
employment are necessary to substantiate policy recom-
mendations for the support of entrepreneurship.

(6) Regulation (EC) No 1907/2006 of the European Parliament and of the
Council of 18 December 2006 concerning the Registration, Evalua-
tion, Authorisation and Restriction of Chemicals (REACH) and estab-
lishing a European Chemicals Agency (OJ L 396, 30.12.2006, p. 1;
corrected by OJ L 136, 29.5.2007, p. 3). Regulation as amended by
Council Regulation (EC) No 1354/2007 (OJ L 304, 22.11.2007, p. 1).

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(7)

(8)

(9)

(10)

There is also a need for a flexible tool within the statistical
framework which can bring about a quick and timely
response to emerging user needs resulting from the increas-
ingly dynamic, innovative and complex characteristics of
the knowledge-based economy. Linking such ad hoc data
collections with the ongoing collection of data on struc-
tural business statistics would bring added value to the
information gathered in both surveys and could reduce the
total burden on respondents by avoiding the duplication of
data collection.

It is necessary to provide for a procedure for the adoption
of measures for the implementation of this Regulation in
order to enable the rules for the collection and statistical
processing of data and for the processing and transmission
of the results to be clarified further.

The measures necessary for the implementation of this
Regulation should be adopted in accordance with Council
Decision 1999/468/EC of 28 June 1999 laying down the
procedures for the exercise of implementing powers con-
ferred on the Commission (1).

In particular, the Commission should be empowered to:
update the list of characteristics in the Annexes; establish
the frequency of the compilation of the statistics, the rules
for flagging data as contributions to European totals only
(CETO), the first reference year for the compilation of the
results, and the breakdown of results, in particular the clas-
sifications to be used and the combination of the size
classes; update the periods of time for the transmission of
data; adapt the breakdown of activities and products to
amendments or revisions of the statistical classification of
economic activities in the European Community (NACE)
and classification of products by activity (CPA); adopt mea-
sures on the basis of the evaluation of pilot studies; change
the lower limit for the reference population in Annex VIII;
and establish criteria for the evaluation of quality. Since
those measures are of general scope and are designed to
amend non-essential elements of this Regulation, inter alia,
by supplementing it with new non-essential elements, they
must be adopted in accordance with the regulatory proce-
dure with scrutiny provided for in Article 5a of Decision
1999/468/EC.

(11)

Since the objective of this Regulation, namely to provide
harmonised data on the structure, activity, competitiveness
and performance of businesses in the Community, cannot
be sufficiently achieved by the Member States and can
therefore be better achieved at Community level, the Com-
munity may adopt measures, in accordance with the prin-
ciple of subsidiarity as set out in Article 5 of the Treaty. In
accordance with the principle of proportionality, as set out
in that Article, this Regulation does not go beyond what is
necessary in order to achieve that objective,

HAVE ADOPTED THIS REGULATION:

Article 1

Subject matter

This Regulation establishes a common framework for the collec-
tion, compilation, transmission and evaluation of Community
statistics on the structure, activity, competitiveness and perfor-
mance of businesses in the Community.

The purpose of the compilation of statistics shall be, in particu-
lar, to analyse:

(a)

the structure and evolution of the activities of businesses;

(b)

the factors of production used and other elements allowing
business activity, competitiveness and performance to be
measured;

(c)

the regional, national, Community and international devel-
opment of businesses and markets;

(d) business conduct;

(e)

small and medium-sized enterprises; and

(f)

specific characteristics of enterprises related to particular
breakdown of activities.

Article 2

Scope

1.
This Regulation shall cover all market activities in Sections
B to N and P to S of the common statistical classification of eco-
nomic activities in the European Community as established by
Regulation (EC) No 1893/2006 (hereinafter referred to as NACE
Rev. 2).

2.
Statistical units of the types listed in Section I of the Annex
to Council Regulation (EEC) No 696/93 of 15 March 1993 on the
statistical units for the observation and analysis of the production
system in the Community (2) which are classified under one of the
activities referred to in paragraph 1 shall be included in the scope
of this Regulation. The use of particular units for the compilation
of statistics is specified in the Annexes to this Regulation.

Article 3

Modules

The statistics to be compiled for the areas referred to in

1.
Article 1 shall be grouped as modules.

(1) OJ L 184, 17.7.1999, p. 23. Decision as amended by Decision

2006/512/EC (OJ L 200, 22.7.2006, p. 11).

(2) OJ L 76, 30.3.1993, p. 1. Regulation as last amended by Regulation
(EC) No 1882/2003 of the European Parliament and of the Council
(OJ L 284, 31.10.2003, p. 1).

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2.

The modules in this Regulation shall be:

(g)

the period of time starting from the end of the reference
period within which the statistics are to be transmitted;

(a) a common module for annual structural statistics, as defined

in Annex I;

(b) a detailed module for structural statistics in industry, as

defined in Annex II;

(c) a detailed module for structural statistics in trade, as defined

in Annex III;

(d) a detailed module for structural statistics in construction, as

defined in Annex IV;

(e) a detailed module for structural statistics in insurance, as

defined in Annex V;

(f)

a detailed module for structural statistics on credit institu-
tions, as defined in Annex VI;

(g) a detailed module for structural statistics on pension funds,

as defined in Annex VII;

(h) a detailed module for structural statistics on business services,

as defined in Annex VIII;

(i)

(j)

a detailed module for structural statistics on business demog-
raphy, as defined in Annex IX;

a flexible module for the conduct of a specific and limited ad
hoc data collection of enterprise characteristics.

The following information shall be laid down in each

3.
module:

(a)

the activities for which the statistics are to be compiled,
drawn from the coverage indicated in Article 2(1);

(b)

(c)

(d)

the types of statistical unit to be used for the compilation of
the statistics, drawn from the list of statistical units referred
to in Article 2(2);

lists of characteristics for which statistics are to be compiled
for the areas referred to in Article 1 and the reference peri-
ods for those characteristics;

the frequency of the compilation of the statistics, which shall
be annual or multiannual. If multiannual, compilation shall
take place at least once every 10 years;

(e)

the timetable showing the first reference years for the statis-
tics to be compiled;

(h)

the maximum length of the transitional period which may be
conceded.

4.
The use of the flexible module referred to in paragraph 2(j)
shall be planned in close cooperation with Member States. Its
scope, list of characteristics, reference period, activities to be cov-
ered and quality requirements shall be decided by the Commis-
sion in accordance with the regulatory procedure referred to in
Article 12(2) at least 12 months before the beginning of the ref-
erence period. The Commission shall also specify the need for the
information and the impact of the data collection in respect of the
burden on businesses and the costs to the Member States.

In order to limit the burden on businesses and the costs to the
Member States, the size of the data collection shall be restricted
to a maximum of 20 enterprise characteristics or questions, to a
maximum of 25 000 respondent enterprises across the European
Union, and to a maximum average individual respondent input of
1,5 hours. Ad hoc data collection shall include a representative
number of Member States. When only results at European level
are needed, the Commission may set up a European sampling
approach to ensure a minimum burden and minimum costs.

The costs of ad hoc data collection may be co-financed by the
Commission using established procedures.

Article 4

Pilot studies

1.
A series of pilot studies shall be instituted by the Commis-
sion and carried out by Member States on a voluntary basis as
specified in the Annexes. The Commission shall award grants to
national authorities within the meaning of Article 2 of Council
Regulation (EC) No 322/97 of 17 February 1997 on Community
Statistics (1), following a call for proposals.

2.
The pilot studies shall be carried out in order to assess the
relevance and feasibility of obtaining data. The results of the pilot
studies shall be evaluated by the Commission, taking into account
the benefits of the availability of the data in relation to the cost of
collection and the burden on businesses.

The Commission shall inform the European Parliament and

3.
the Council of the results of pilot studies.

4.
The measures designed to amend non-essential elements of
this Regulation by supplementing it on the basis of the evalua-
tion of the pilot studies, shall be adopted in accordance with the
regulatory procedure with scrutiny referred to in Article 12(3).

(f)

the standards relating to representativeness and quality
evaluation;

(1) OJ L 52, 22.2.1997, p. 1. Regulation as amended by Regulation (EC)

No 1882/2003.

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Article 5

Acquisition of data

Article 7

Comparability

1. Member States shall acquire the necessary data for the obser-
vation of the characteristics in the lists referred to in the modules
in Article 3.

From the collected and estimated data Member States shall
1.
produce comparable results, following the breakdown stipulated
for each module in Article 3 and the respective Annexes.

2. Member States may acquire the necessary data using a com-
bination of the different sources specified below, applying the
principle of administrative simplification:

(a)

compulsory surveys: the legal units, to which the statistical
units called on by the Member States belong or of which they
are composed, shall be obliged to give accurate and complete
information within the prescribed deadlines;

(b) other sources which are at least equivalent as regards accu-

racy and quality;

(c)

statistical estimation procedures where some of the charac-
teristics have not been observed for all of the units.

3.
In order to reduce response burdens, the national authori-
ties and the Commission (Eurostat) shall, under the limits and the
conditions fixed by each Member State and by the Commission in
their respective spheres of competence, have access to adminis-
trative data sources covering the fields of activity of their own
public administrations to the extent that these data are necessary
to meet the accuracy requirements referred to in Article 6. In addi-
tion, wherever feasible, appropriate administrative data shall be
used to meet the reporting requirements of this Regulation.

4. Member States and the Commission, within their respective
fields of competence, shall promote the conditions for increased
use
automatic
of
data-processing.

transmission

electronic

data

and

Article 6

Accuracy

1. Member States shall take the necessary measures to ensure
that the data transmitted reflect the structure of the population of
the statistical units laid down in the Annexes.

2.
Quality evaluation shall be carried out comparing the ben-
efits of the availability of the data with the costs of collection and
the burden on business, especially on small enterprises.

2.
In order that Community aggregates may be compiled,
Member States shall produce component national results accord-
ing to the levels of NACE Rev. 2, laid down in the Annexes, or
determined in accordance with the regulatory procedure with
scrutiny referred to in Article 12(3).

Article 8

Transmission of results

1. Member States shall transmit the results provided for in
Article 7 of this Regulation, including confidential data, to the
Commission (Eurostat) in accordance with the existing Commu-
nity provisions on transmission of data subject to statistical con-
fidentiality,
in particular Council Regulation (Euratom, EEC)
No 1588/90 (1). Those Community provisions shall apply to the
treatment of the results, in so far as they include confidential data.

The results shall be transmitted in an appropriate technical
2.
format, within a period of time starting from the end of the ref-
erence period, which shall be laid down in accordance with the
regulatory procedure with scrutiny referred to in Article 12(3) for
the modules provided for in Article 3(2)(a) to (h) and (j) and shall
be no longer than 18 months. For the module provided for in
Article 3(2)(i), the period of time shall be no longer than 30
months or 18 months as laid down in Annex IX, Section 9. In
addition, a small number of estimated preliminary results shall be
transmitted within a period of time starting from the end of the
reference period which shall be laid down in accordance with that
procedure for the modules provided for in Article 3(2)(a) to (g)
and shall be no longer than 10 months. For the module provided
for in Article 3(2)(i), the period of time for preliminary results
shall be no longer than 18 months.

3.
In order to minimise the burden on businesses and the costs
to the national statistical authorities, the Member States may mark
data for use as a contribution to European totals only (CETO).
Eurostat shall not publish those data, nor shall Member States
mark nationally published data with a CETO flag. The use of the
CETO flag shall be dependent on the individual Member State’s
share of the EU total of value added in the business economy as
follows:

(a) Germany, France, Italy, and United Kingdom: CETO-flagged
data may be sent for NACE Rev. 2 class level and for the size
class breakdown at NACE Rev. 2 group level. No more than
15 % of the cells may be marked.

3. Member States shall transmit to the Commission, at its
request, all the information necessary for the evaluation referred
to in paragraph 2.

(1) OJ L 151, 15.6.1990, p. 1. Regulation as last amended by Regulation

(EC) No 1882/2003.

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(b) Belgium, Denmark, Ireland, Greece, Spain, the Netherlands,
Austria, Poland, Portugal, Finland and Sweden: CETO-flagged
data may be sent for NACE Rev. 2 class level and for the size
class breakdown at NACE Rev. 2 group level. No more than
25 % of the cells may be marked. In addition, if, in any of
these Member States, the share of a NACE Rev. 2 class or of
a size class of NACE Rev. 2 group is less than 0,1 % of the
business economy of the Member State concerned, those data
may additionally be sent as CETO-flagged.

(c) Bulgaria, Czech Republic, Estonia, Cyprus, Latvia, Lithuania,
Luxembourg, Hungary, Malta, Romania, Slovenia and Slova-
kia: CETO-flagged data may be sent for NACE Rev. 2 group
and class level and for the size class breakdown at NACE Rev.
2 group level. No more than 25 % of the cells at group level
may be marked.

The measures designed to amend non-essential elements of this
Regulation, inter alia, by supplementing it, relating to reviewing
the rules for the CETO flag and grouping the Member States, shall
be adopted in accordance with the regulatory procedure with
scrutiny referred to in Article 12(3) by 29 April 2013 and every
five years thereafter.

Article 9

Information on implementation

Member States shall transmit to the Commission, at its request,
any relevant information with regard to the implementation of
this Regulation in the Member States.

Article 10

Transitional periods

During the transitional periods, derogations from the pro-
1.
visions of the Annexes may be granted in accordance with the
regulatory procedure referred to in Article 12(2) insofar as the
national statistical systems require major adaptations.

2.
Supplementary transitional periods may be granted to a
Member State for the compilation of statistics where it is impos-
sible to comply with the provisions of this Regulation because of
to Council Regulation (EEC)
derogations granted pursuant
No 2186/93 of 22 July 1993 on Community coordination in
drawing up business registers for statistical purposes (1).

Article 11

Implementing measures

The following measures necessary for the implementation
1.
of this Regulation shall be adopted in accordance with the regu-
latory procedure referred to in Article 12(2):

(a)

establishing the definitions of the characteristics and their rel-
evance for certain activities (Article 3 and Annex I, Section 4,
paragraph 2);

(b) establishing the definition of the reference period (Article 3);

(c)

establishing the appropriate technical format for the trans-
mission of results (Article 8 and Annex I, Section 9,
paragraph 2);

(d) establishing the transitional period and derogations from the
provisions of this Regulation granted during that period
(Article 10 and Annex I, Section 11, Annex II, Section 10,
Annex III, Section 9, Annex VIII, Section 8 and Annex IX,
Section 13);

(e)

establishing the list of characteristics to be transmitted using
the common statistical classification of economic activities
within the European Community as established by Council
Regulation (EEC) No 3037/90 (2) (hereinafter referred to as
NACE Rev.1.1) for the year 2008 and the details regarding
the production of results (Annex I, Section 9, paragraph 2);

(f)

establishing the use of the flexible module referred to in
Articles 3(2)(j) and 3(4); and

(g) establishing the procedures to be followed in relation to the
ad hoc data collections referred to in Annex II, Section 4,
paragraphs 3 and 4, Annex III, Section 3, paragraph 3, and
Annex IV, Section 3, paragraph 3.

2.
The following measures necessary for implementation of
this Regulation, designed to amend non-essential elements of this
Regulation, inter alia, by supplementing it, shall be adopted in
accordance with the regulatory procedure with scrutiny referred
to in Article 12(3):

(a) updating the lists of characteristics, and preliminary results in
so far as such updating, after a quantitative assessment, does
not imply an increase in the number of units surveyed nor a
burden on the units which is disproportionate to the antici-
pated results (Articles 4 and 8 and Annex I, Section 6,
Annex II, Section 6, Annex III, Section 6, Annex IV,
Section 6);

(b) establishing the frequency of the compilation of the statistics

(Article 3);

(c)

establishing the rules for flagging data as CETO (Article 8(3));

(d) establishing the first reference year for the compilation of the

results (Article 8 and Annex I, Section 5);

(e)

establishing the breakdown of results, in particular the clas-
sifications to be used and the combinations of the size classes
(Article 7 and Annex VIII, Section 4, paragraphs 2 and 3,
Annex IX, Section 8, paragraphs 2 and 3, and Annex IX,
Section 10);

(1) OJ L 196, 5.8.1993, p. 1. Regulation as amended by Regulation (EC)

(2) OJ L 293, 24.10.1990, p. 1. Regulation as last amended by Regula-

No 1882/2003.

tion (EC) No 1893/2006.

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(f) updating the periods of time for the transmission of data
(Article 8 and Annex I, Section 8, paragraph 1, and Annex VI,
Section 7);

(g) adapting the breakdown of activities to amendments or revi-
sions of the NACE and the breakdown of products to amend-
ments or revisions of the CPA;

(h)

those adopted on the basis of the evaluation of pilot studies
(Article 4(4));

(i)

(j)

changing the lower limit
(Annex VIII, Section 3); and

for the reference population

establishing the criteria for the evaluation of quality (Article 6
and Annex I, Section 6, Annex II, Section 6, Annex III, Sec-
tion 6 and Annex IV, Section 6).

Article 12

Committee

1.
The Commission shall be assisted by the Committee on the
Statistical Programmes of the European Communities set up by
Council Decision 89/382/EEC, Euratom (1).

2. Where reference is made to this paragraph, Articles 5 and 7
of Decision 1999/468/EC shall apply, having regard to the pro-
visions of Article 8 thereof.

The period laid down in Article 5(6) of Decision 1999/468/EC
shall be set at three months.

3. Where reference is made to this paragraph, Articles 5a(1)
to (4) and 7 of Decision 1999/468/EC shall apply, having regard
to the provisions of Article 8 thereof.

Article 13

Report

1.
The Commission shall, by 29 April 2011 and every three
years thereafter, submit a report to the European Parliament and
the Council on the statistics compiled pursuant to this Regulation
and in particular on their quality and the burden on business.

In the reports referred to in paragraph 1, the Commission

2.
shall propose any amendments it considers necessary.

Article 14

Repeal

1.
Regulation (EC, Euratom) No 58/97 shall be repealed.
Article 20 of Regulation (EC) No 1893/2006 shall also be
repealed.

2.
References made to the repealed Regulation shall be con-
strued as references to this Regulation from the reference year
2008 onwards and shall be read in accordance with the correla-
tion table in Annex XI. The provisions of Regulation (EC, Eura-
tom) No 58/97 shall continue to apply as regards the collection,
compilation and transmission of data for reference years up to
and including 2007.

Article 15

Entry into force

This Regulation shall enter into force on the 20th day following
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 Strasbourg, 11 March 2008.

For the European Parliament
The President
H.-G. PÖTTERING

For the Council
The President
J. LENARČIČ

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

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ANNEX I

A COMMON MODULE FOR ANNUAL STRUCTURAL STATISTICS

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of business in the Member States.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a), (b), (c) and (e), in particular to the analysis
of value-added and of its main components.

SECTION 3

Coverage

1.

2.

The statistics are to be compiled for the activities listed in Section 9.

Pilot studies are to be conducted for the activities mentioned in Section 10.

SECTION 4

Characteristics

1.

2.

The lists of characteristics set out below indicate, where relevant, the type of statistical unit for which the statistics are
to be compiled.

The corresponding titles of the characteristics for which the statistics are to be compiled on activities in Section K of
NACE Rev. 2 which correspond most closely to those listed in paragraphs 3 to 5 will be laid down in accordance with
the regulatory procedure referred to in Article 12(2).

3. Annual demographic statistics:

Code

11 11 0

11 21 0

Number of enterprises

Number of local units

Title

Structural data

4.

Enterprise characteristics for which annual statistics are to be compiled:

Code

12 11 0

12 12 0

12 15 0

12 17 0

13 11 0

13 12 0

Title

Accounting data

Turnover

Production value

Value-added at factor cost

Gross operating surplus

Total purchases of goods and services

Purchases of goods and services purchased for resale in the same condition as received

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Code

13 13 1

13 31 0

13 32 0

13 33 0

Payments for agency workers

Personnel costs

Wages and salaries

Social security costs

Title

Data related to the capital account

15 11 0

Gross investment in tangible goods

Data on employment

16 11 0

16 13 0

16 14 0

Number of persons employed

Number of employees

Number of employees in full-time equivalent units

5.

Characteristics for which annual regional statistics are to be compiled:

Code

13 32 0

Wages and salaries

Title

Accounting data

Data on employment

16 11 0

Number of persons employed

6.

Pilot studies are to be conducted for the characteristics listed in Section 10.

SECTION 5

First reference year

The first reference year for which statistics are compiled is the calendar year 2008. Data will be compiled according to the
breakdown in Section 9. However the first reference year for which statistics on the activity classes covered by the NACE
Rev. 2 groups 64.2, 64.3 and 64.9 and division 66 are to be compiled, will be decided in accordance with the regulatory
procedure with scrutiny referred to in Article 12(3).

SECTION 6

Report on the quality of statistics

For each of the key characteristics Member States will indicate the degree of precision by reference to a confidence level of
95 %, which the Commission will include in the report provided for in Article 13, taking account of the application in each
Member States of that Article. The key characteristics will be laid down in accordance with the regulatory procedure with
scrutiny referred to in Article 12(3).

SECTION 7

Production of results

1.

The results are to be broken down to the class level detailing the activities listed in Section 9.

2.

Some results are also to be broken down into size classes for each group of activities listed in Section 9.

3.

The results of the regional statistics are to be broken down to NACE Rev. 2 2-digit level (divisions) and level 2 of the
common statistical classification of territorial units, as established by Regulation (EC) No 1059/2003 of the European
Parliament and of the Council (1) (hereinafter referred to as NUTS).

(1) OJ L 154, 21.6.2003, p. 1. Regulation as last amended by Commission Regulation (EC) No 105/2007 (OJ L 39, 10.2.2007, p. 1).

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SECTION 8

Transmission of results

1.

2.

The results are to be transmitted within 18 months of the end of the calendar year of the reference period, except for
the NACE Rev. 2 activity class 64.11 and the activities of NACE Rev. 2 covered by Annexes V, VI and VII. For the NACE
Rev. 2 activity class 64.11 the transmission delay is 10 months. For the activities covered by Annexes V, VI and VII the
transmission delay is laid down in these Annexes. However the transmission delay of the results on the activity classes
covered by the NACE Rev. 2 groups 64.2, 64.3 and 64.9 and division 66 will be decided in accordance with the regu-
latory procedure with scrutiny referred to in Article 12(3).

Except for the divisions 64 and 65 of NACE Rev. 2, preliminary national results or estimates are transmitted within
10 months of the end of the calendar year of the reference period for the enterprise statistics compiled for the char-
acteristics listed below:

Code

12 11 0

Turnover

Title

Accounting data

Data on employment

16 11 0

Number of persons employed

These preliminary results or estimates are to be broken down to NACE Rev. 2, 3-digit level (group). For the division 66
of NACE Rev. 2, the transmission of preliminary results or estimates will be decided in accordance with the regulatory
procedure with scrutiny referred to in Article 12(3).

SECTION 9

Breakdown of activities

1.

To enable Community statistics to be compiled, Member States will transmit, from the reference year 2008 onwards,
component national results broken down to the classes of NACE Rev. 2 for Sections B to N and division 95.

2. Without prejudice to Article 2(1), Member States will transmit to the Commission structural business statistics refer-

ring to the reference year 2008 according to both NACE Rev. 1.1 and NACE Rev. 2.

The list of characteristics to be transmitted using the NACE Rev. 1.1 classification and the details regarding the pro-
duction of the results will be decided in accordance with the regulatory procedure referred to in Article 12(2).

SECTION 10

Reports and pilot studies

1. A series of pilot studies for activities under Sections P to R and divisions 94 and 96 of Section S of NACE Rev. 2 will

be instituted by the Commission to test the feasibility of covering market activities in these Sections.

2.

The Commission will institute a series of pilot studies for characteristics relating to financial accounts and intangible
investments, forms for organising the production system, and comparability between structural business statistics and
labour market and productivity statistics. These pilot studies will be adapted to the specificities of the sectors.

SECTION 11

Transitional period

For the compilation of statistics on characteristics 12 17 0, 13 13 1 and 16 14 0, the transitional period will not extend for
more than two years beyond the first reference year (2008) indicated in Section 5.

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ANNEX II

A DETAILED MODULE FOR STRUCTURAL STATISTICS IN INDUSTRY

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the industry sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a) to (e), in particular to:

— a central list of statistics for a detailed analysis of the structure, activity, competitiveness and performance of industrial

activities,

— a further list of statistics for the study of special subjects.

SECTION 3

Coverage

The statistics are to be compiled for all activities classified within the coverage of Sections B, C, D and E of NACE Rev. 2.
These sections cover the activities of mining and quarrying (B), manufacturing (C), electricity, gas, steam and air condition-
ing supply (D) and water supply, sewerage, waste management and remediation activities (E). Enterprise statistics will relate
to the population of all enterprises classified according to their main activity in Sections B, C, D and E.

SECTION 4

Characteristics

1.

The lists of characteristics and statistics set out below indicate, where relevant, the type of statistical unit for which the
statistics are to be compiled and whether they are to be compiled with on an annual or multiannual frequency. The
statistics and characteristics in italics are also included in the lists in the common module defined in Annex I.

2. Annual demographic statistics:

Code

Title

Structural data

11 11 0

Number of enterprises

11 21 0

Number of local units

11 31 0

Number of kind of activity units

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3.

Enterprise characteristics for which annual statistics are to be compiled:

Code

Title

Accounting data

12 11 0

12 12 0

12 13 0

12 15 0

12 17 0

13 11 0

13 12 0

13 13 1

13 21 3

13 31 0

13 32 0

13 33 0

13 41 1

15 11 0

15 12 0

15 13 0

15 14 0

15 15 0

15 21 0

16 11 0

16 13 0

16 14 0

16 15 0

Turnover

Production value

Gross margin on goods for resale

Value-added at factor cost

Gross operating surplus

Total purchases of goods and services

Purchases of goods and services purchased for resale in the same condition as received

Payments for agency workers

Change in stocks of finished products and work in progress manufactured by the unit

Personnel costs

Wages and salaries

Social security costs

Payments for long-term rental and operational leasing of goods

Data relating to capital account

Gross investment in tangible goods

Gross investment in land

Gross investment in existing buildings and structures

Gross investment in construction and alteration of buildings

Gross investment in machinery and equipment

Sales of tangible investment goods

Data on employment

Number of persons employed

Number of employees

Number of employees in full-time equivalent units

Number of hours worked by employees

18 11 0

Turnover from the principal activity at the NACE Rev. 2, 3-digit level

Breakdown of turnover by type of activity

20 11 0

Purchases of energy products (in value)

Purchases of energy products

Environmental data

21 11 0

21 12 0

Investment in equipment and plant for pollution control, and special anti-
pollution accessories (mainly end-of-pipe equipment) (*)

Investment in equipment and plant linked to cleaner technology (inte-
grated technology) (*)

Sections D and E
excluded

(*)

If the total amount of the turnover or the number of persons employed in a division of NACE Rev. 2 Sections B to E represents, in
a Member State, less than 1 % of the Community total, the information necessary for the compilation of statistics relating to char-
acteristics 21 11 0 and 21 12 0 need not be collected for the purposes of this Regulation. If necessary for Community policy require-
ments, the Commission may, in accordance with the regulatory procedure referred to in Article 12(2), request ad hoc collection of
these data.

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4.

Enterprise characteristics for which multiannual statistics are to be compiled:

Code

15 42 0

15 44 1

18 12 0

18 15 0

18 16 0

Title

Data relating to capital account

Gross investment in concessions, patents, licences, trade marks and similar rights

Investment in purchased software

Breakdown of turnover by type of activity

Turnover from industrial activities

Turnover from service activities

Turnover from trading activities of purchase and resale and from intermediary activities

21 14 0

Total current expenditure on environmental protection (*)

Environmental data

Subcontracting

23 11 0

Payments to subcontractors

(*)

If the total amount of the turnover or the number of persons employed in a division of NACE Rev. 2 Sections B to E represents, in
a Member State, less than 1 % of the Community total, the information necessary for the compilation of statistics relating to char-
acteristic 21 14 0 need not to be collected for the purposes of this Regulation. If necessary for Community policy requirements, the
Commission may, in accordance with the regulatory procedure referred to in Article 12(2), request ad hoc collection of these data.

5.

Characteristics for which annual regional statistics are to be compiled:

Code

13 32 0

Wages and salaries

16 11 0

Number of persons employed

Title

Accounting data

Data on employment

6.

Kind-of-activity unit characteristics for which annual statistics are to be compiled:

Code

12 11 0

12 12 0

13 32 0

Turnover

Production value

Wages and salaries

Title

Accounting data

Data relating to the capital account

15 11 0

Gross investment in tangible goods

Data on employment

16 11 0

Number of persons employed

7.

Pilot studies are to be conducted for the characteristics listed in Section 9.

SECTION 5

First reference year

1.

The first reference year for which annual statistics are compiled is the calendar year 2008. The first reference years for
the statistics to be compiled with a multiannual frequency are specified below for the codes under which the charac-
teristics are listed:

Calendar year

Code

2009

2008

15 42 0 and 15 44 1

18 12 0, 18 15 0, 18 16 0 and 23 11 0

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2. Multiannual statistics are to be compiled at least every five years.

3.

4.

The first reference year for which statistics on characteristic 21 14 0 are to be compiled is the calendar year 2010.

The statistics on characteristic 21 12 0 are to be compiled annually. The statistics on characteristic 21 14 0 are to be
compiled every three years.

SECTION 6

Report on the quality of statistics

For each key characteristic Member States will indicate the degree of precision by reference to a confidence level of 95 %
which the Commission will include in the report provided for in Article 13, taking account of the application in each Mem-
ber State of that Article. The key characteristics are to be laid down in accordance with the regulatory procedure with scru-
tiny referred to in Article 12(3).

SECTION 7

Production of results

1.

The results for the statistics, except for characteristics 18 11 0, 18 12 0, 18 15 0 and 18 16 0 are to be broken down
to the NACE Rev. 2 4-digit level (class).

2.

3.

4.

5.

6.

The characteristics 18 11 0, 18 12 0, 18 15 0 and 18 16 0 are to be broken down to the NACE Rev. 2 3-digit level
(group).

Some results are also to be broken down into size classes and to NACE Rev. 2 3-digit level (group).

The results for the statistics compiled from kind-of-activity units are to be broken down to the NACE Rev. 2 4-digit
level (class).

The results for the regional statistics are to be broken down to the NACE Rev. 2 2-digit level (division) and level 2 of
NUTS.

The results for characteristics 21 11 0, 21 12 0 and 21 14 0, are to be broken down to the NACE Rev. 2, 2-digit level
(division).

The results for characteristics 21 11 0, 21 12 0 and 21 14 0, are to be broken down to the following environmental
domains: protection of ambient air and climate, wastewater management, waste management and other environmen-
tal protection activities. The results for the environmental domains will be broken down to NACE Rev. 2, 2-digit level
(division).

SECTION 8

Transmission of results

The results are to be transmitted within 18 months of the end of the calendar year of the reference period.

Preliminary national results or estimates are transmitted within 10 months of the end of the calendar year of the reference
period for the enterprise statistics referred to in Section 4(3) compiled for the characteristics listed below:

Code

11 11 0

Number of enterprises

Title

Structural data

Accounting data

12 11 0

12 12 0

13 11 0

13 32 0

15 11 0

Turnover

Production value

Total purchases of goods and services

Wages and salaries

Gross investment in tangible goods

16 11 0

Number of persons employed

Data on employment

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These preliminary results are to be broken down to the NACE Rev. 2 3-digit level (group).

SECTION 9

Reports and pilot studies

Member States will provide the Commission with a report relating to the availability of the necessary data for the compi-
lation of results for the following characteristics:

Code

Title

Comment

Environmental data

21 11 0

21 12 0

21 14 0

Investment in equipment and plant for pollution
control, and special anti-pollution accessories
(mainly end-of-pipe equipment)

Specific breakdown on compliance with the Kyoto
Protocol to the United Nations Framework Conven-
tion on Climate Change

Investment
cleaner technology (‘integrated technology’)

in equipment and plant

linked to

Specific breakdown on compliance with the Kyoto
Protocol to the United Nations Framework Conven-
tion on Climate Change

Total current expenditure on environmental pro-
tection

Specific breakdown on expenditure arising from the
implementation of EU environmental policy

23 12 0

Income from subcontracting

Subcontracting

A series of pilot studies for these characteristics will be instituted by the Commission.

SECTION 10

Transitional period

For the compilation of statistics on characteristics 21 12 0 and 21 14 0 the transitional period ends with reference year 2008.

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ANNEX III

A DETAILED MODULE FOR STRUCTURAL STATISTICS IN TRADE

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the distributive trade sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a) to (e), in particular to:

— the structure of the distributive trade network and its evolution,

— distributive activity and forms of selling, as well as patterns of supply and sale.,

SECTION 3

Coverage

1.

2.

3.

The statistics are to be compiled for all activities within the coverage of Section G of NACE Rev. 2. This sector covers
the activities of wholesale and retail trade; repair of motor vehicles and motorcycles. Enterprise statistics refer to the
population of all enterprises whose main activity is classified in Section G.

If the total amount of the turnover and the number of persons employed in a division of NACE Rev. 2 Section G nor-
mally represent, in a Member State, less than 1 % of the Community total, the information laid down in this Annex
which is not in Annex I need not be collected for the purposes of this Regulation.

If necessary for Community policy requirements, the Commission may, in accordance with the regulatory procedure
referred to in Article 12(2), request ad hoc collection of the data referred to in paragraph 2.

SECTION 4

Characteristics

1.

The lists of characteristics and statistics set out below indicate, where relevant, the type of statistical unit for which the
statistics are to be compiled and whether they are to be compiled with on an annual or multiannual frequency. The
statistics and characteristics in italics are also included in the lists in the common module defined in Annex I.

2. Annual demographic statistics:

Code

11 11 0

11 21 0

Number of enterprises

Number of local units

Title

Structural data

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3.

Enterprise characteristics for which annual statistics are to be compiled:

Code

12 11 0

12 12 0

12 13 0

12 15 0

12 17 0

13 11 0

13 12 0

13 13 1

13 21 0

13 21 1

13 31 0

13 32 0

13 33 0

15 11 0

15 12 0

15 13 0

15 14 0

15 15 0

15 21 0

16 11 0

16 13 0

16 14 0

Title

Accounting data

Turnover

Production value

Gross margin on goods for resale

Value-added at factor costs

Gross operating surplus

Total purchases of goods and services

Purchases of goods and services purchased for resale in the same condition as received

Payments for agency workers

Change in stocks of goods and services

Change in stocks of goods and services purchased for resale in the same condition as received

Personnel costs

Wages and salaries

Social security costs

Data relating to the capital account

Gross investment in tangible goods

Gross investment in land

Gross investment in existing buildings and structures

Gross investment in construction and alteration of buildings

Gross investment in machinery and equipment

Sales of tangible investment goods

Data on employment

Number of persons employed

Number of employees

Number of employees in full-time equivalent units

4.

Enterprise characteristics for which multiannual statistics are to be compiled:

Code

Title

Information on forms of trading by enterprises

Comment

Division 47 only

17 32 0

Number of retail stores

18 10 0

18 15 0

18 16 0

Breakdown of turnover by type of activity

Turnover from agriculture, forestry, fishing and industrial activities

Turnover from service activities

Turnover from trading activities of purchase and resale and intermediary
activities

Breakdown of turnover by product type

18 21 0

Breakdown of turnover by product (according to Section G of CPA (*))

(*) Council Regulation (EEC) No 3696/93 of 29 October 1993 on the statistical classification of products by activity (CPA) in the Euro-

pean Economic Community (OJ L 342, 31.12.1993, p. 1). Regulation as last amended by Regulation (EC) No 1882/2003.

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5.

Characteristics for which annual regional statistics are to be compiled:

Code

13 32 0

Wages and salaries

16 11 0

Number of persons employed

Title

Accounting data

Data on employment

6.

Characteristics for which multiannual regional statistics are to be compiled:

Title

Accounting data

Information on forms of trading by enterprises

Comment

Divisions 45 and 47
only

Division 47 only

Code

12 11 0

Turnover

17 33 1

Sales space

SECTION 5

First reference year

1.

The first reference year for which statistics are compiled is the calendar year 2008. The first reference years for the sta-
tistics to be compiled with a multiannual frequency are specified below for each of the divisions of NACE Rev. 2 for
which the data are collected and for the multiannual regional statistics:

Calendar year

Breakdown

2012

2008

2009

2010

Division 47

Division 46

Regional statistics

Division 45

2.

The multiannual frequency is five years.

SECTION 6

Report on the quality of statistics

For each key characteristic Member States will indicate the degree of precision by reference to a confidence level of 95 %
which the Commission will include in the report provided for in Article 13, taking account of the application in each Mem-
ber State of that Article. The key characteristics are to be determined in accordance with the regulatory procedure with scru-
tiny referred to in Article 12(3).

SECTION 7

Production of results

1.

In order that Community aggregates may be compiled, Member States are to produce component national results bro-
ken down to the classes of NACE Rev. 2.

2.

Some results are also to be broken down into size classes for each NACE Rev. 2 group.

3.

The regional statistics are to be broken down to NACE Rev. 2 3-digit level (group) and level 2 of NUTS.

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4.

The coverage of regional statistics to be compiled on a multiannual basis corresponds to the population of all local
units whose main activity is classified in Section G. However, it may be limited to the local units dependent on enter-
prises classified in Section G of NACE Rev. 2. if such a population covers more than 95 % of the total coverage. This
ratio is to be calculated using the employment characteristic available in the business register.

SECTION 8

Transmission of results

1.

2.

The results are to be transmitted within 18 months of the end of the calendar year of the reference period.

Preliminary national results or estimates are to be transmitted within 10 months of the end of the calendar year of the
reference period for the enterprise statistics compiled for the characteristics listed below:

Code

12 11 0

Turnover

Title

Accounting data

Data on employment

16 11 0

Number of persons employed

These preliminary results are to be broken down to NACE Rev. 2 3-digit level (group).

SECTION 9

Transitional period

For the compilation of statistics on characteristics 13 13 1 and 16 14 0, the transitional period will not extend for more
than two years beyond the first reference year (2008) indicated in Section 5.

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ANNEX IV

A DETAILED MODULE FOR STRUCTURAL STATISTICS IN CONSTRUCTION

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the construction sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a) to (e), in particular to:

— a central list of statistics for a detailed analysis of the structure, activity, competitiveness and performance of construc-

tion activities,

— a further list of statistics for the study of special subjects.

SECTION 3

Coverage

1.

2.

3.

The statistics are to be compiled for all activities classified within the coverage of Section F of NACE Rev. 2. Enterprise
statistics will relate to the population of all enterprises classified according to their main activity in Section F.

If the total amount of the turnover and the number of persons employed in a division of NACE Rev. 2 Section F nor-
mally represent, in a Member State, less than 1 % of the European Community total, the information laid down in this
Annex which is not in Annex I need not be collected for the purposes of this Regulation.

If necessary for Community policy requirements, the Commission may, in accordance with the regulatory procedure
referred to in Article 12(2), request ad hoc collection of the data referred to in paragraph 2.

SECTION 4

Characteristics

1.

The lists of characteristics and statistics set out below indicate, where relevant, the type of statistical unit for which the
statistics are to be compiled and whether they are to be compiled with on an annual or multiannual frequency. The
statistics and characteristics in italics are also included in the lists in the common module defined in Annex I.

2. Annual demographic statistics:

Code

11 11 0

11 21 0

Number of enterprises

Number of local units

Title

Structural data

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3.

Enterprise characteristics for which annual statistics are to be compiled:

Code

Title

Accounting data

Comment

Divisions 41 and 42
and groups 43.1
and 43.9 — optional

Divisions 41 and 42
and groups 43.1
and 43.9 — optional

12 11 0

Turnover

12 12 0

Production value

12 13 0

Gross margin on goods for resale

12 15 0

Value-added at factor cost

12 17 0

Gross operating surplus

13 11 0

Total purchases of goods and services

13 12 0

Purchases of goods and services for resale in the same condition as received

13 13 1

Payments for agency workers

13 21 3

Change in stocks of finished products and work in progress manufactured
by the unit

13 31 0

Personnel costs

13 32 0

Wages and salaries

13 33 0

Social security costs

13 41 1

Payments for long-term rental and operational leasing of goods

Data relating to the capital account

15 11 0

Gross investment in tangible goods

15 12 0

Gross investment in land

15 13 0

Gross investment in existing buildings and structures

15 14 0

Gross investment in construction and alteration of buildings

15 15 0

Gross investment in machinery and equipment

15 21 0

Sales of tangible investment goods

Data on employment

16 11 0

Number of persons employed

16 13 0

Number of employees

16 14 0

Number of employees in full-time equivalent units

16 15 0

Number of hours worked by employees

Breakdown of turnover by type of activity

18 11 0

Turnover from the principal activity at the NACE Rev. 2 three digit-level

20 11 0

Purchases of energy products (in value)

Purchases of energy products

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4.

Enterprise characteristics for which multiannual statistics are to be compiled:

Code

Title

Comments

Only divisions 41
and 42 and groups
43.1 and 43.9

Only divisions 41
and 42 and groups
43.1 and 43.9

15 44 1

Investment in purchased software

Data related to the capital account

18 12 1

18 12 2

18 15 0

18 16 0

18 31 0

Turnover broken down by type of activity

Turnover from industrial activities excluding construction

Turnover from construction activities

Turnover from service activities

Turnover from trading and intermediary activities

Turnover from building

18 32 0

Turnover from civil engineering

23 11 0

23 12 0

Payments to subcontractors

Income from subcontracting

Subcontracting

5.

Characteristics for which annual regional statistics are to be compiled:

Code

13 32 0

Wages and salaries

16 11 0

Number of persons employed

Title

Accounting data

Data on employment

6.

Kind-of-activity unit characteristics for which annual statistics are to be compiled:

Code

12 11 0

12 12 0

13 32 0

15 11 0

Title

Accounting data

Turnover

Production value

Wages and salaries

Gross investment in tangible goods

Data on employment

16 11 0

Number of persons employed

SECTION 5

First reference year

1.

The first reference year for which annual statistics are compiled is the calendar year 2008. The first reference years for
the statistics to be compiled with a multiannual frequency are specified below for the codes under which the charac-
teristics are listed.

Calendar year

Code

2009

2008

15 44 1

18 12 1, 18 12 2, 18 15 0, 18 16 0, 18 31 0, 18 32 0, 23 11 0 and 23 12 0

2. Multiannual statistics are to be compiled at least every five years.

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SECTION 6

Report on the quality of statistics

For each key characteristic Member States will indicate the degree of precision by reference to a confidence level of 95 %
which the Commission will include in the report provided for in Article 13, taking account of the application in each Mem-
ber State of that Article. The key characteristics are to be established in accordance with the regulatory procedure with scru-
tiny referred to in Article 12(3).

SECTION 7

Production of results

1.

The results for the statistics, except for characteristics 15 44 1, 18 11 0, 18 12 1, 18 12 2, 18 15 0, 18 16 0, 18 31 0
and 18 32 0, are to be broken down to NACE Rev. 2 4-digit level (class).

The results for the characteristics 15 44 1, 18 11 0, 18 12 1, 18 12 2, 18 15 0, 18 16 0, 18 31 0 and 18 32 0 are to
be broken down NACE Rev. 2 3-digit level (group).

Some results are also to be broken down into size classes and to NACE Rev. 2 3-digit level (group).

The results for the statistics compiled from kind-of-activity units are to be broken down to NACE Rev. 2 4-digit level
(class).

2.

3.

4.

The results for the regional statistics are to be broken down to NACE Rev. 2 2-digit level (divisions) and level 2 of NUTS.

SECTION 8

Transmission of results

The results are to be transmitted within 18 months of the end of the calendar year of the reference period.

Preliminary national results or estimates are transmitted within 10 months of the end of the calendar year of the reference
period for the enterprise statistics compiled for the characteristics listed below:

Code

11 11 0

Number of enterprises

Title

Structural data

Accounting data

12 11 0

12 12 0

13 11 0

13 32 0

Turnover

Production value

Total purchases of goods and services

Wages and salaries

Data related to the capital accounts

15 11 0

Gross investment in tangible goods

Data on employment

16 11 0

Number of persons employed

These preliminary results are to be broken down to NACE Rev. 2 3-digit level (group).

SECTION 9

Transitional period

A transitional period cannot be conceded.

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ANNEX V

A DETAILED MODULE FOR STRUCTURAL STATISTICS IN INSURANCE

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of insurance services. This module includes
a detailed list of characteristics on which statistics will be compiled in order to improve knowledge of the national, Com-
munity and international development of the insurance sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:

— the detailed analysis of the structure, activity, competitiveness and performance of insurance enterprises,

— the development and distribution of total business and business per product, customer patterns, international activi-

ties, employment, investments, capital and reserves and technical provisions.

SECTION 3

Coverage

1.

Such statistics will be compiled for all activities within the scope of NACE Rev. 2 division 65 except for group 65.3.

2.

The compilation of statistics will cover the following enterprises:

— non-life insurance enterprises: all those referred to in Article 2(1)(a) of Directive 91/674/EEC (1),

— life assurance enterprises: all those referred to in Article 2(1)(b) of Directive 91/674/EEC,

— specialist reinsurance enterprises: all those referred to in Article 2(1)(c) of Directive 91/674/EEC,

— Lloyd’s underwriters: all those referred to in Article 4 of Directive 91/674/EEC,

— composite insurance enterprises: all those carrying out life and non-life insurance business.,

3.

In addition, branches of insurance enterprises referred to under Title III of Directives 73/239/EEC (2) and 2002/83/EC (3),
and whose activity falls within one of the NACE Rev. 2 groups referred to in paragraph 1 will be treated as the corre-
sponding enterprises as defined in paragraph 2.

(1) Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings
(OJ L 374, 31.12.1991, p. 7). Directive as last amended by Directive 2006/46/EC of the European Parliament and of the Council (OJ L 224,
16.8.2006, p. 1).

(2) First Council Directive 73/239/EEC of 24 July 1973 on the coordination of laws, regulations and administrative provisions relating to the
taking-up and pursuit of the business of direct insurance other than life assurance (OJ L 228, 16.8.1973, p. 3). Directive as last amended
by Directive 2005/68/EC of the European Parliament and of the Council (OJ L 323, 9.12.2005, p. 1).

(3) Directive 2002/83/EC of the European Parliament and of the Council of 5 November 2002 concerning life assurance (OJ L 345,

19.12.2002, p. 1). Directive as last amended by Directive 2007/44/EC (OJ L 247, 21.9.2007, p. 1).

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9.4.2008

4.

For the purposes of the harmonised Community statistics, Member States will be free to take into account the exclu-
sions mentioned in Article 3 of Directive 73/239/EEC and in Article 3(2), (3), (5), (6) and (7) of Directive 2002/83/EC.

SECTION 4

Characteristics

1.

2.

The characteristics in italics are also included in the lists in the common module defined in Annex I. The characteristics
and statistics presented in list A referred to in paragraph 3 and list B referred to in paragraph 4 will be compiled in
accordance with Section 5. When characteristics are derived directly from the annual accounts, accounting years end-
ing within a reference year will be assimilated to the said reference year.

In the lists A and B, characteristics relating to life insurance enterprises are identified by the number 1, those relating to
non-life insurance enterprises by the number 2, those relating to composite insurance enterprises by the number 3,
those relating to specialist reinsurance enterprises by the number 4, those relating to the life insurance business of com-
posite insurance enterprises by the number 5 and those relating to the non-life insurance business (including accep-
tances in reinsurance) of composite insurance enterprises by the number 6.

3.

List A includes the following information:

(a)

(b)

(c)

(d)

characteristics listed in Article 6 of Directive 91/674/EEC concerning life insurance enterprises, non-life insurance
enterprises, composite insurance enterprises and specialist reinsurance enterprises: asset side of the balance sheet:
items C I (showing land and buildings occupied by an insurance enterprise for its own activities separately), C II,
C II 1 + C II 3 as an aggregate, C II 2 + C II 4 as an aggregate, C III, C III 1, C III 2, C III 3, C III 4, C III 5, C III 6
+ C III 7 as an aggregate, C IV, D; liability side of the balance sheet: items A, A I, A II + A III + A IV as an aggregate,
B, C 1 a (separately for the life and non-life business of composite enterprises), C 2 a (separately for the life and
non-life business of composite enterprises), C 3 a (separately for the life and non-life business of composite enter-
prises), C 4 a, C 5, C 6 a, D a, G III (without separation of convertible loans), G IV;

characteristics listed in Article 34, Part I, of Directive 91/674/EEC concerning non-life insurance enterprises and
specialist reinsurance enterprises and the non-life business of composite insurance enterprises: items 1 a, 1 b, 1 c,
1 d, 2, 4 a aa, 4 a bb, 4 b aa, 4 b bb, 7 (gross amount), 7 d, 9, 10 (separately for the gross and net amount);

characteristics listed in Article 34, Part II, of Directive 91/674/EEC concerning life insurance enterprises and the
life business of composite insurance enterprises: items 1 a, 1 b, 1 c (the gross amount and the reinsurers’ share
separately), 2, 3, 5 a aa, 5 a bb, 5 b aa, 5 b bb, 6 a aa, 6 a bb, 8 (gross amount), 8 d, 9, 10, 12, 13 (the gross and
net amount separately);

characteristics listed in Article 34, Part III, of Directive 91/674/EEC concerning life insurance enterprises, non-life
insurance enterprises, composite insurance enterprises and specialist reinsurance enterprises: items 3, 4 (only for
life and composite enterprises), 5, 6 (only for non-life insurance enterprises, composite insurance enterprises and
specialist reinsurance enterprises), 7, 8, 9 + 14 + 15 as an aggregate, 10 (before tax), 13, 16;

(e)

characteristics referred to in Article 63 of Directive 91/674/EEC:

— concerning life and non-life insurance enterprises and life and non-life business of composite insurance enter-
prises: gross premiums written in direct business by (sub)categories of the CPA (5-digit level and subcatego-
ries 66.03.21, 66.03.22),

— concerning non-life insurance enterprises and non-life business of composite insurance enterprises: gross
claims incurred, direct insurance, gross operating expenses, direct insurance and reinsurance balance, direct
business, all characteristics by (sub)categories of the CPA (5-digit level and subcategories 66.03.21, 66.03.22),

— concerning life insurance enterprises and life business of composite insurance enterprises: gross direct pre-

miums written with the breakdown as shown in number II, item 1 of that Article,

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(f)

characteristics referred to in Article 64 of Directive 91/674/EEC concerning life, non-life, composite and special-
ist reinsurance enterprises: commissions for direct insurance business (excluding specialist reinsurance enterprises)
and total insurance business;

(g)

additional characteristics listed below:

Code

11 11 0

11 11 1

11 11 2

11 11 3

11 11 5

Title

Structural data

Number of enterprises

Number of enterprises broken down by legal status

Number of enterprises broken down by size class of gross premiums
written

Enterprises/business
concerned

(1, 2, 3, 4)

(1, 2, 3, 4)

(1, 2, 3)

Number of enterprises broken down by size class of gross technical
provisions

(1)

Number of enterprises broken down by country of residence of the
parent enterprise

(1, 2, 3, 4)

11 41 0

Total number and location of branches in other countries

(1, 2, 3)

32 11 4

32 11 5

32 11 6

32 18 2

32 16 0

32 18 0

32 18 8

Accounting data/technical part of the profit and loss account

Gross premiums written broken down by legal status

Gross direct premiums written broken down according to the country
of residence of the parent enterprise

(1, 2, 4, 5, 6)

(1, 2, 5, 6)

Gross reinsurance premiums accepted, written premiums broken
down according to the country of residence of the parent enterprise

(1, 2, 4, 6)

Reinsurers’ share of gross premiums written broken down according
to the country of residence of the parent enterprise

(1, 2, 4, 5, 6)

Other items in the technical account, gross amount

Reinsurance balance

Reinsurers’ share of the gross amount of other items in the technical
account

Accounting data/non-technical part of the profit and loss account

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

32 19 0

Sub-total II (net balance of the technical account)

(3)

Additional data relating to the profit and loss account

32 61 4

13 31 0

32 61 5

32 61 6

32 61 7

32 61 8

32 61 9

32 71 1

32 71 3

32 71 4

32 71 5

32 71 6

32 72 1

32 72 2

32 72 3

External expenses on goods and services

Personnel costs

External and internal claims management expenses

Acquisition costs

Administrative expenses

Gross other technical charges

Investment management charges

Income from participating interests

Income from land and buildings

Income from other investments

Value re-adjustments on investments

Gains on the realisations of investments

Investment management charges, including interest

Value adjustments on investments

Losses on the realisations of investments

(1, 2, 3, 4)

(1, 2, 3, 4)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

(1, 2, 4, 5, 6)

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Code

Title

Enterprises/business
concerned

Data by product by (sub)categories of the CPA

33 12 1

Reinsurers’ share of gross direct premiums written (5-digit-level, sub-
categories 66.03.21, 66.03.22)

(1, 2, 5, 6)

Data on internationalisation (geographical breakdown of the business written under the right of establishment)

34 31 1

Gross direct premiums written by CPA category (5-digit-level) and by
MemberState

(1, 2, 5, 6)

Data on internationalisation (geographical breakdown of the business written under the right
of freedom to provide services)

34 32 1

Gross direct premiums written by CPA category (5-digit-level) and by
MemberState

(1, 2, 5, 6)

16 11 0

Number of persons employed

Data on employment

36 30 0

37 33 1

37 30 1

Data on the balance sheet (assets/liabilities)

Balance sheet total

Gross provisions for outstanding claims, related to direct business

(2, 6)

Total net technical provisions

(1, 2, 3, 4)

(1, 2, 3, 4)

(1, 2, 3, 4)

4.

List B includes the following information:

(a)

characteristics listed in Article 34, Part I, of Directive 91/674/EEC concerning non-life insurance enterprises and
specialist reinsurance enterprises and the non-life business of composite insurance enterprises: items 3, 5, 6, 8;

(b)

characteristics listed in Article 34, Part II, of Directive 91/674/EEC concerning life insurance enterprises and the
life business of composite insurance enterprises: items 4, 6 b, 7, 11;

(c)

characteristics referred to in Article 63 of Directive 91/674/EEC concerning life and non-life insurance enterprises
and life and non-life business of composite insurance enterprises: geographical breakdown of gross direct premi-
ums written in the Member State of the enterprise’s head office, other Member States, other EEA countries, Swit-
zerland, the USA, Japan or other third countries;

(d)

additional characteristics listed below:

Code

Title

Enterprises/business
concerned

Comments

Accounting data/technical part of the profit and loss account

32 13 2

Gross payments in respect of claims incurred in the cur-
rent accounting year

(2, 4, 6)

International activities (in general)

34 12 0

34 13 0

Geographical breakdown of gross reinsurance premiums
accepted, premiums written

(1, 2, 4, 5, 6)

Geographical breakdown of reinsurers’ share of gross
premiums written

(1, 2, 4, 5, 6)

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Code

Title

Enterprises/business
concerned

Comments

Data on the balance sheet (assets/liabilities)

36 11 2

Land and buildings (current value)

36 12 3

Investments in affiliated enterprises and participating
interests (current value)

(1, 2, 3, 4)

(1, 2, 3, 4)

36 13 8

Other financial investments (current value)

(1, 2, 3, 4)

36 21 0

36 22 0

Investments for the benefit of life-assurance policyhold-
ers who bear the investment risk — land and buildings

(1, 3)

Investments for the benefit of life-assurance policyhold-
ers who bear the investment risk — other financial
investments

(1, 3)

37 10 1

Total capital and reserves, broken down by legal status

(1, 2, 3, 4)

37 33 3

Gross provision for outstanding claims related to direct
business, by (sub)category of the CPA (5-digit level) and
subcategories 66.03.21, 66.03.22

(2, 6)

39 10 0

39 20 0

39 30 0

39 40 0

39 50 0

Residual data

Number of contracts outstanding at the end of the
accounting year, relating to direct business for all indi-
vidual life insurance contracts and for the following
(sub)categories of the CPA: 66.01.1, 66.03.1, 66.03.4
and 66.03.5

(1, 2, 5, 6)

Number of insured persons at the end of the accounting
year, relating to direct business for all group life insur-
ance contracts and for the following subcategories of the
CPA: 66.03.1

(1, 2, 5, 6)

Number of insured vehicles at the end of the accounting
year, relating to direct business, for the following sub-
categories of the CPA: 66.03.2

Gross insured sum at the end of the accounting year,
relating to direct business, for the following subcatego-
ries of the CPA: 66.01.1 and 66.01.4

Number of claims incurred during the accounting year,
relating to direct business, for the following subcategory
of the CPA: 66.03.2

(2, 6)

Optional

(1, 5)

Optional

(2, 6)

Optional

SECTION 5

First reference year

The first reference year for which annual statistics are compiled is the calendar year 2008.

SECTION 6

Production of results

The results are to be broken down to the NACE Rev. 2, 4-digit level (classes).

SECTION 7

Transmission of results

The results will be transmitted within 12 months starting from the end of the reference year for the enterprises referred to
in Section 3, except specialist reinsurance enterprises, for which the results will be transmitted within 18 months starting
from the end of the reference period.

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SECTION 8

European Insurance and Occupational Pensions Committee

The Commission will inform the European Insurance and Occupational Pensions Committee established by Commission
Decision 2004/9/EC (1) about the implementation of this module and about all such measures for adjustment to economic
and technical developments concerning the collection and statistical processing of data and the processing and the trans-
mission of results, which it adopts in accordance with Article 12.

SECTION 9

Transitional period

A transitional period cannot be conceded.

(1) OJ L 3, 7.1.2004, p. 34.

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A DETAILED MODULE FOR STRUCTURAL STATISTICS ON CREDIT INSTITUTIONS

ANNEX VI

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the credit institutions sector. This mod-
ule includes a detailed list of characteristics on which statistics are to be compiled in order to improve knowledge on the
national, Community and international development of the sector of credit institutions.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:

— the detailed analysis of the structure, activity, competitiveness and performance of credit institutions,

— the development and distribution of total business and business per product, international activities, employment, capi-

tal and reserves, and other assets and liabilities.

SECTION 3

Coverage

1.

2.

3.

The statistics are to be compiled for the activities of credit institutions within the scope of NACE Rev. 2 classes 64.19
and 64.92.

The statistics are to be compiled for the activities of all credit institutions referred to in Article 2(1)(a) and Article 2(2)
of Council Directive 86/635/EEC of 8 December 1986 on the annual accounts and consolidated accounts of banks and
other financial institutions (1), with the exemption of central banks.

Branches of credit institutions referred to in Article 38 of Directive 2006/48/EC of the European Parliament and of the
Council of 14 June 2006 relating to the taking up and pursuit of the business of credit institutions (recast) (2) whose
activity falls within the scope of NACE Rev. 2 classes 64.19 and 64.92, are to be treated as the credit institutions referred
to in paragraph 2.

SECTION 4

Characteristics

The characteristics are listed below. The characteristics in italics are also included in the lists in the common module defined
in Annex I. When characteristics are derived directly from the annual accounts, accounting years ending within a reference
year will be assimilated to the said reference year.

The list includes:

(a)

(b)

characteristics listed in Article 4 of Directive 86/635/EEC: asset side of the balance sheet: item 4; liability side of the
balance sheet: items 2(a)+2(b) as an aggregate, items 7 + 8+9 + 10 + 11 + 12 + 13 + 14 as an aggregate;

characteristics listed in Article 27 of Directive 86/635/EEC: item 2, items 3(a)+3(b)+3(c) as an aggregate, item 3(a),
item 4, item 5, item 6, item 7, items 8(a)+8(b) as an aggregate, item 8(b), item 10, items 11 + 12 as an aggregate,
items 9 + 13 + 14 as an aggregate, items 15 + 16 as an aggregate, item 19, items 15 + 20 + 22 as an aggregate, item 23;

(1) OJ L 372, 31.12.1986, p. 1. Directive as last amended by Directive 2006/46/EC.
(2) OJ L 177, 30.6.2006, p. 1. Directive as last amended by Directive 2007/44/EC.

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(c)

the following additional characteristics:

Code

Title

Structural data

Comment

11 11 0

11 11 1

11 11 4

11 11 6

11 11 7

11 21 0

11 41 1

11 51 0

42 11 0

42 11 1

42 12 1

12 12 0

13 11 0

13 31 0

12 14 0

12 15 0

15 11 0

43 30 0

43 31 0

Number of enterprises

Number of enterprises broken down by legal status

Number of enterprises broken down by residence of the parent enterprise

Number of enterprises broken down by size classes of the balance sheet
total

Number of enterprises broken down by category of credit institutions

Number of local units

Total number of branches broken down by location in non-EEA coun-
tries

Total number of financial subsidiaries broken down by location in other
countries

Accounting data: profit and loss account

Interest receivable and similar income

Interest receivable and similar income arising from fixed-income securi-
ties

Interest payable and similar charges linked to debt securities in issue

Production value

Total purchases of goods and services

Personnel costs

Value added at basic prices

Value-added at factor cost

Gross investment in tangible goods

Accounting data: balance sheet

Balance sheet total (CI)

Balance sheet total broken down according to the residence of the parent
enterprise

Optional

43 32 0

Balance sheet total broken down by legal status

Data by product

44 11 0

44 12 0

44 13 0

44 14 0

45 11 0

45 21 0

45 22 0

45 31 0

45 41 0

45 42 0

Interest receivable and similar income broken down by (sub)categories of
the CPA

Optional

Interest payable and similar charges broken down by (sub)categories of
the CPA

Optional

Commissions receivable broken down by (sub)categories of the CPA

Optional

Commissions payable broken down by (sub)categories of the CPA

Optional

Data on the internal market and internationalisation

Geographical breakdown of the total number of EEA branches

Geographical breakdown of interest receivable and similar income

Geographical breakdown of balance sheet total

Geographical breakdown of interest receivable and similar income via the
freedom to provide services business (in other EEA countries)

Optional

Geographical breakdown of interest receivable and similar income via
branch business (in non-EEA countries)

Optional

Geographical breakdown of interest receivable and similar income via the
freedom to provide services business (in non-EEA countries)

Optional

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Code

16 11 0

16 11 1

16 11 2

16 13 0

16 13 6

16 14 0

47 11 0

47 12 0

Title

Data on employment

Comment

Number of persons employed

Number of persons employed broken down by category of credit institu-
tions

Number of women employed

Number of employees

Number of female employees

Number of employees in full-time equivalent units

Residual data

Number of accounts broken down by (sub)categories of the CPA

Number of loans and advances to customers broken down by (sub)cat-
egories of the CPA

Optional

Optional

47 13 0

Number of automatic teller machines (ATM) owned by credit institutions

(d)

characteristics for which annual regional statistics are to be compiled:

Code

11 21 0

Number of local units

Title

Structural data

Accounting data

Comment

13 32 0

Wages and salaries

Optional

16 11 0

Number of persons employed

Data on employment

SECTION 5

First reference year

The first reference year for which annual statistics are compiled for the characteristics listed in Section 4 is the calendar
year 2008.

SECTION 6

Production of results

1.

The results are to be broken down to the following NACE Rev. 2 classes: 64.19 and 64.92, separately.

2.

The results of the regional statistics are to be broken down to NACE Rev. 2, 4-digit level (classes) and level 1 of NUTS.

SECTION 7

Transmission of results

The transmission delay of the results will be decided in accordance with the regulatory procedure with scrutiny referred to
in Article 12(3) and will not be longer than 10 months starting from the end of the reference year.

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SECTION 8

Committee for Monetary, Financial and Balance of Payments Statistics

The Commission will inform the Committee for Monetary, Financial and Balance of Payments Statistics established by Coun-
cil Decision 2006/856/EC (1) about the implementation of this module and about all measures for adjustment to economic
and technical developments concerning the collection and statistical processing of data, the processing and transmission of
results.

SECTION 9

Pilot studies

1.

For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out by
Member States:

(a)

information on derivatives and off-balance sheet items;

(b)

information on the distribution networks;

(c)

information needed to break down the transactions of credit institutions according to prices and volumes.

2.

The pilot studies are to be carried out in order to assess the relevance and feasibility of obtaining data, taking into
account the benefits of the availability of the data in relation to the cost of collection and the burden on business.

SECTION 10

Transitional period

A transitional period cannot be conceded.

(1) OJ L 332, 30.11.2006, p. 21.

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ANNEX VII

A DETAILED MODULE FOR STRUCTURAL STATISTICS ON PENSION FUNDS

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the pension funds sector. This module
includes a detailed list of characteristics on which statistics are to be compiled in order to improve knowledge of the national,
Community and international development of the pension funds sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a), (b) and (c), in particular to:

— the detailed analysis of the structure, activity, competitiveness and performance of pension funds,

— the development and distribution of total business, patterns of pension funds members, international activities, employ-

ment, investments and liabilities.

SECTION 3

Coverage

1.

2.

The statistics are to be compiled for all activities within the scope of NACE Rev. 2 group 65.3. This group covers the
activities of autonomous pension funds.

Some statistics are compiled for enterprises with non-autonomous pension funds which are carried out as ancillary
activities.

SECTION 4

Characteristics

1.

The list of characteristics set out below indicates, where relevant, the type of statistical unit for which the statistics are
to be compiled. The characteristics in italics are also included in the lists in the common module defined in Annex I.
When characteristics are derived directly from the annual accounts, accounting years ending within a reference year
are to be assimilated to the said reference year.

2. Demographic and enterprise characteristics for which annual statistics are to be compiled (for enterprises with autono-

mous pension funds only):

Code

11 11 0

11 11 8

11 11 9

11 61 0

Title

Structural data

Comment

Number of enterprises

Number of enterprises broken down by size of investments

Number of enterprises broken down by size classes of members

Number of pension schemes

Optional

Accounting data: profit and loss (income and expenditure) account

12 11 0

Turnover

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Official Journal of the European Union

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Code

Title

Comment

48 00 1

48 00 2

48 00 3

48 00 4

48 00 5

48 00 6

48 00 7

48 01 0

48 01 1

48 02 1

48 02 2

12 12 0

12 14 0

12 15 0

48 03 0

48 03 1

48 03 2

48 03 3

48 04 0

48 05 0

48 06 0

13 11 0

13 31 0

15 11 0

48 07 0

48 11 0

48 12 0

48 13 0

48 13 1

48 13 2

48 13 3

48 13 4

48 14 0

48 15 0

48 15 1

48 15 2

48 16 0

48 17 0

48 18 0

48 10 0

48 10 1

Pension contributions receivable from members

Pension contributions receivable from employers

Incoming transfers

Other pension contributions

Pension contributions to defined benefits schemes

Pension contributions to defined contributions schemes

Pension contributions to hybrid schemes

Investment income (PF)

Capital gains and losses

Insurance claims receivable

Other income (PF)

Production value

Value added at basic prices

Value-added at factor cost

Total expenditure on pensions

Regular pensions payments

Pension payments of lump sums

Outgoing transfers

Net change in technical provisions (reserves)

Insurance premiums payable

Total operational expenses

Total purchases of goods and services

Personnel costs

Gross investment in tangible goods

All taxes

Optional

Balance sheet data: assets

Land and buildings (PF)

Investments in affiliated enterprises and participating interests (PF)

Shares and other variable-yield securities

Shares traded on a regulated market

Shares traded on a regulated market specialised in SMEs

Non-publicly traded shares

Other variable yield securities

Units in undertakings for collective investment in transferable securities

Debt securities and other fixed-income securities

Debt securities and other fixed-income securities issued by public admin-
istrations

Optional

Other debt securities and other fixed income securities

Optional

Participation in investment pools (PF)

Loans guaranteed by mortgages and other loans not covered elsewhere

Other investments

Total investments of pension funds

Total investments invested in ‘the sponsoring enterprise’

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Code

Title

Comment

48 10 4

48 20 0

48 30 0

48 40 0

48 50 0

48 61 0

48 62 0

48 63 0

48 64 0

Total investments at market values

Other assets

Balance sheet data: liabilities

Capital and reserves

Net technical provisions (PF)

Other liabilities

Data on the internal market and internationalisation

Geographical breakdown of turnover

Shares and other variable-yield securities broken down by location

Total investments broken down by location

Optional

Optional

Total investments broken down into euro and non-euro components

16 11 0

Number of persons employed

Data on employment

Residual data

48 70 0

48 70 1

48 70 2

48 70 3

48 70 4

48 70 5

48 70 6

Number of members

Number of members of defined benefits schemes

Number of members of defined contributions schemes

Number of members of hybrid schemes

Number of active members

Number of deferred members

Number of retired persons

3.

Enterprise characteristics for which annual statistics are to be compiled (for enterprises with non-autonomous pension
funds only):

Code

Title

Structural data

Comment

11 15 0

Number of enterprises with non-autonomous pension funds

Accounting data: profit and loss (income and expenditure) account

48 08 0

Turnover of non-autonomous pension funds

Optional

SECTION 5

First reference year

The first reference year for which annual statistics are compiled for the characteristics listed in Section 4 is the calendar year
2008.

SECTION 6

Production of results

1.

2.

The results for the characteristics listed in Section 4, paragraph 2, are to be broken down according to the NACE Rev.
2, 4-digit level (class).

The results for the characteristics listed in Section 4, paragraph 3, are to be broken down according to the NACE Rev.
2 section level.

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SECTION 7

Transmission of results

The results are to be transmitted within 12 months starting from the end of the reference year.

SECTION 8

European Insurance and Occupational Pensions Committee

The Commission will inform the European Insurance and Occupational Pensions Committee about the implementation of
this module and about all measures for adjustment to economic and technical developments concerning the collection and
statistical processing of data, the processing and transmission of results.

SECTION 9

Pilot studies

For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out by Mem-
ber States:

1. More in-depth information on cross-border activities of pension funds:

Code

11 71 0

11 72 0

48 65 0

48 65 1

48 65 2

48 65 3

48 65 4

48 65 5

48 65 6

48 65 7

Title

Structural data

Number of enterprises with members in other EEA countries

Number of enterprises with active members in other EEA countries

Data on internal market and internationalisation

Geographical breakdown of number of members by gender

Geographical breakdown of number of members of defined benefits schemes

Geographical breakdown of number of members of defined contributions schemes

Geographical breakdown of number of members of hybrid schemes

Geographical breakdown of number of active members

Geographical breakdown of number of deferred members

Geographical breakdown of number of retired persons

Geographical breakdown of number of persons receiving a derived pension

Residual data

48 70 7

Number of female members

2. Additional information on non-autonomous pension funds:

Code

Title

Structural data

11 15 1

Number of enterprises with non-autonomous pension funds, broken down by size classes of
members

48 40 1

Net technical provisions of non-autonomous pension funds

Balance sheet data: liabilities

Residual data

48 72 0

Number of members of non-autonomous pension funds

Data on internal market and internationalisation

48 66 1

Geographical breakdown of number of active members of non-autonomous pension funds

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Code

48 66 2

48 66 3

48 66 4

Title

Geographical breakdown of number of deferred members of non-autonomous pension funds

Geographical breakdown of number of retired persons receiving a pension of non-autonomous
pension funds

Geographical breakdown of number of persons receiving a derived pension of non-autonomous
pension funds

Accounting data: profit and loss (income and expenditure) account

48 09 0

Pension payments by non-autonomous pension funds

3.

Information on derivatives and off-balance sheet items.

The pilot studies will be carried out in order to assess the relevance and feasibility of obtaining data, taking into account
the benefits of the availability of the data in relation to the cost of collection and the burden on business.

SECTION 10

Transitional period

A transitional period cannot be conceded.

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ANNEX VIII

A DETAILED MODULE FOR STRUCTURAL STATISTICS ON BUSINESS SERVICES

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on the structure, activity, competitiveness and performance of the business services’ sector.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a) to (d) and (f), in particular to a list of char-
acteristics for a detailed analysis of the structure, activity, competitiveness and performance of business services.

SECTION 3

Coverage

The statistics are to be compiled for all activities within the coverage of divisions 62, 69, 71, 73 and 78 and groups 58.2,
63.1, and 70.2, of NACE Rev. 2. These sectors cover a part of publishing activities, the information technology service activi-
ties, a part of information service activities and professional, scientific and technical activities and the employment activities.
Statistics in this module refer to the population of all enterprises with 20 or more persons employed whose main activity is
classified in the above divisions and groups. In 2011 at the earliest, the Commission may institute a study on the necessity
and feasibility of changing the lower limit of the reference population. On the basis of this study, measures designed to
amend non-essential elements of this Regulation concerning the changing of the lower limit will be adopted in accordance
with the regulatory procedure with scrutiny referred to in Article 12(3).

SECTION 4

Characteristics

1.

The list of characteristics and statistics set out below indicate the statistics which are to be compiled with on an annual
or biennial frequency. The statistics and characteristics in italics are also included in the lists in the common module
defined in Annex I.

2.

Characteristics for which annual statistics are to be compiled for enterprises in divisions 62 and 78 and groups 58.2,
63.1 and 73.1 of NACE Rev. 2:

Code

Title

Structural data

Comment

11 11 0

Number of enterprises

12 11 0

Breakdown of turnover by product (according to CPA)

Breakdown of turnover by product type

The product break-
down will be deter-
mined in accordance
with the regulatory
procedure with scru-
tiny referred to in
Article 12(3).

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Code

12 11 0

Title

Comment

Information on residence of client

Turnover by residence of client, specifically:
Resident
Non-resident, of which
— Intra-EU,
— Extra-EU,

3.

Characteristics for which biennial statistics are to be compiled for enterprises in the groups 69.1, 69.2, 70.2, 71.1, 71.2
and 73.2 of NACE Rev. 2:

Code

Title

Structural data

Comment

11 11 0

Number of enterprises

12 11 0

Breakdown of turnover by product (according to CPA)

Breakdown of turnover by product type

Information on residence of client

12 11 0

Turnover by residence of client, specifically:
Resident
Non-resident, of which
— Intra-EU,
— Extra-EU,

SECTION 5

First reference year

The product break-
down will be deter-
mined in accordance
with the regulatory
procedure with scru-
tiny referred to in
Article 12(3).

The first reference year for which annual statistics on the activities covered by the NACE Rev. 2 divisions 62 and 78 and
groups 58.2, 63.1 and 73.1 and for which biennial statistics covered by the NACE Rev. 2 groups 69.1, 69.2 and 70.2 are to
be compiled is 2008. The first reference year for which biennial statistics on the activities covered by NACE Rev. 2 groups
71.1, 71.2 and 73.2 are to be compiled is 2009.

SECTION 6

Production of results

1.

2.

In order that Community statistics may be compiled, Member States are to produce component national results bro-
ken down to the NACE Rev. 2 divisions 62 and 78 and groups 58.2, 63.1, 69.1, 69.2, 70.2, 71.1, 71.2, 73.1 and 73.2.

Turnover results are also to be broken down by product and residence of client for the NACE Rev. 2 divisions 62
and 78, groups 58.2, 63.1, 69.1, 69.2, 70.2, 71.1, 71.2, 73.1 and 73.2.

SECTION 7

Transmission of results

The results are to be transmitted within 18 months of the end of the calendar year of the reference period.

SECTION 8

Transitional period

For the purposes of the detailed module defined in this Annex, the transitional period will not extend for more than three
years beyond the first reference years indicated in Section 5 for the compilation of the statistics indicated in Section 4.

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A DETAILED MODULE FOR STRUCTURAL STATISTICS ON BUSINESS DEMOGRAPHY

ANNEX IX

SECTION 1

Aim

The aim of this Annex is to establish a common framework for the collection, compilation, transmission and evaluation of
Community statistics on business demography.

SECTION 2

Scope

The statistics to be compiled will relate to the domains referred to in Article 1(a) to (f), in particular to a list of characteristics
for a detailed analysis of the population of active enterprises, enterprise births, enterprise deaths and the survival of newly
born enterprises and the related effects on the structure, activity and the evolution of the business population.

SECTION 3

Coverage

1.

2.

The statistics are to be compiled for the activities listed in Section 10.

Pilot studies are to be conducted for the statistical unit, activities and demographic events listed in Section 12.

SECTION 4

Definitions

For the purpose of this annex, the following definition applies:

— ‘reference period’ shall mean the year in which populations of active enterprises, enterprise births, enterprise deaths and

enterprise survivals are observed. It is referred to as ‘t’ in Section 5.

SECTION 5

Characteristics

1. Annual demographic statistics using the enterprise as the statistical unit are to be compiled for the following

characteristics:

Code

11 91 0

11 92 0

11 93 0

11 94 1

11 94 2

11 94 3

11 94 4

11 94 5

Title

Structural data

Population of active enterprises in t

Number of births of enterprises in t

Number of deaths of enterprises in t

Number of enterprises newly born in t-1 having survived to t

Number of enterprises newly born in t-2 having survived to t

Number of enterprises newly born in t-3 having survived to t

Number of enterprises newly born in t-4 having survived to t

Number of enterprises newly born in t-5 having survived to t

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2.

Enterprise characteristics for the populations of active enterprises, enterprise births, enterprise deaths and enterprise
survivals for which annual statistics are to be compiled:

Code

16 91 0

16 91 1

16 92 0

16 92 1

16 93 0

16 93 1

16 94 1

16 94 2

16 94 3

16 94 4

16 94 5

16 95 1

16 95 2

16 95 3

16 95 4

16 95 5

Title

Data on employment

Number of persons employed in the population of active enterprises in t

Number of employees in the population of active enterprises in t

Number of persons employed in the population of births in t

Number of employees in the population of births in t

Number of persons employed in the population of deaths in t

Number of employees in the population of deaths in t

Number of persons employed in the population of enterprises newly born in t-1 having survived
to t

Number of persons employed in the population of enterprises newly born in t-2 having survived
to t

Number of persons employed in the population of enterprises newly born in t-3 having survived
to t

Number of persons employed in the population of enterprises newly born in t-4 having survived
to t

Number of persons employed in the population of enterprises newly born in t-5 having survived
to t

Number of persons employed in the year of birth in the population of enterprises newly born in
t-1 having survived to t

Number of persons employed in the year of birth in the population of enterprises newly born in
t-2 having survived to t

Number of persons employed in the year of birth in the population of enterprises newly born in
t-3 having survived to t

Number of persons employed in the year of birth in the population of enterprises newly born in
t-4 having survived to t

Number of persons employed in the year of birth in the population of enterprises newly born in
t-5 having survived to t

SECTION 6

First reference year

The first reference year for which annual statistics are compiled is as follows:

Calendar year

Code

2004

2005

2006

2007

2008

2009

11 91 0, 11 92 0, 11 93 0, 16 91 0, 16 91 1, 16 92 0, 16 92 1, 16 93 0 and 16 93 1

11 94 1, 16 94 1 and 16 95 1

11 94 2, 16 94 2 and 16 95 2

11 94 3, 16 94 3 and 16 95 3

11 94 4, 16 94 4 and 16 95 4

11 94 5, 16 94 5 and 16 95 5

SECTION 7

Report on the quality of statistics

The Member States will produce quality reports that will indicate the comparability of characteristics 11 91 0 and 16 91 0
with characteristics 11 11 0 and 16 11 0 in Annex I and, if necessary, the compliance of the delivered data with the com-
mon methodology as laid down in the recommendations manual referred to in Section 11.

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SECTION 8

Production of results

1.

The results are to be broken down to the level of the breakdown of activities listed in Section 10.

2.

3.

Some results, to be determined in accordance with the regulatory procedure with scrutiny referred to in Article 12(3),
are also to be broken down into size classes to the level of detail listed in Section 10, except for NACE Rev. 2 Sections
L, M and N, where the breakdown is required only to the group level.

Some results, to be determined in accordance with the regulatory procedure with scrutiny referred to in Article 12(3),
are also to be broken down according to legal form to the level of the detail listed in Section 10, except for NACE Rev. 2
Sections L, M and N, where the breakdown is required only to the group level.

SECTION 9

Transmission of results

Preliminary results for characteristics related to enterprise deaths (11 93 0, 16 93 0 and 16 93 1) are to be transmitted within
18 months of the end of the calendar year of the reference period. Revised results for these characteristics, following the
confirmation of enterprise deaths after two years of inactivity, are to be transmitted within 30 months of the same reference
period. All other results are to be transmitted within 18 months of the end of the calendar year of the reference period.

Results for reference years preceding 2008 are to be transmitted six months after the end of 2008, with the exception of
revised results for enterprise deaths (11 93 0, 16 93 0 and 16 93 1) of reference year 2007, which are to be transmitted
18 months after the end of 2008.

SECTION 10

Breakdown of activities

1.

For the data for the reference years 2004 to 2007 inclusive the following breakdown referring to the NACE Rev. 1.1
classification is provided:

Section C

Mining and quarrying

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the section level of NACE Rev. 1.1.

Section D

Manufacturing

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the subsection level of NACE Rev. 1.1.

Sections E and F

Electricity, gas and water supply and construction

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the section level of NACE Rev. 1.1.

Section G

Wholesale and retail trade; repair of motor vehicles, motorcycles and personal and household goods

To enable Community statistics to be compiled, Member States will transmit component national results for the NACE
Rev. 1.1 codes G, 50, 51, 52, 52.1, 52.2, 52.3 + 52.4 + 52.5, 52.6 and 52.7.

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Section H

Hotels and restaurants

To enable Community statistics to be compiled, Member States will transmit component national results for the NACE
Rev. 1.1 codes 55, 55.1 + 55.2 and 55.3 + 55.4 + 55.5.

Section I

Transport, storage and communication

To enable Community statistics to be compiled, Member States will transmit component national results for the NACE
Rev. 1.1 codes I, 60, 61, 62, 63, 64, 64.1 and 64.2.

Section J

Financial intermediation

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the division level of NACE Rev. 1.1.

Section K

Real estate, renting and business activities

NACE Rev. 1.1 class 74.15 is excluded from the scope of this Annex. To enable Community statistics to be compiled,
Member States will transmit component national results broken down to the class level of NACE Rev. 1.1.

2.

The data for the reference year 2008 and thereafter will be provided using the following breakdown of activities refer-
ring to the NACE Rev. 2 classification:

Section B

Mining and quarrying

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the section level of NACE Rev. 2.

Section C

Manufacturing

To enable Community statistics to be compiled, Member States will transmit component national results for the NACE
Rev. 2 codes C, 10 + 11 + 12, 13 + 14, 15, 16, 17 + 18, 19, 20 + 21, 22, 23, 24 + 25, 26 + 27, 28, 29 + 30, 31 + 32
and 33.

Sections D, E and F

Electricity, gas, steam and air conditioning supply; water supply, sewerage, waste management and remediation activities;
construction

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the section level of NACE Rev. 2.

Section G

Wholesale and retail trade; repair of motor vehicles and motorcycles

To enable Community statistics to be compiled, Member States will transmit component national results for the NACE
Rev. 2 codes G, 45, 46, 47, 47.1, 47.2, 47.3, 47.4 + 47.5 + 47.6 + 47.7, and 48.8 + 48.9.

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Sections H and I

Transportation and storage; accommodation and food service activities

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the division level of NACE Rev. 2.

Section J

Information and communication

To enable Community statistics tot be compiled Member States will transmit component national results broken down
to the division level of NACE Rev. 2 and further down to class level of NACE Rev. 2 in division 62.

Section K

Financial and insurance activities

NACE Rev. 2 group 64.2 is excluded from the scope of this Annex. To enable Community statistics to be compiled,
Member States will transmit component national results broken down to the division level of NACE Rev. 2.

Sections L, M and N

Real estate activities; professional, scientific and technical service activities; administrative and support service activities

To enable Community statistics to be compiled, Member States will transmit component national results broken down
to the class level of NACE Rev. 2.

Special aggregates

To enable Community statistics on business demography to be compiled for the Information and Communication
Technology sector, a number of special aggregates of the NACE Rev. 2 will be transmitted. These aggregates will be
determined in accordance with the regulatory procedure with scrutiny referred to in Article 12(3).

3. Data on enterprises newly born in 2004, 2005, 2006 and 2007 will also be provided in accordance with the NACE
Rev. 2 breakdown as defined in paragraph 2 of this Section. This comprises characteristics 11 92 0, 16 92 0 and 16 92 1
for the above reference years. These results are to be provided together with data for the reference year 2008.

SECTION 11

Recommendations manual

The Commission will publish a recommendations manual in close cooperation with the Member States, which contains
supplementary guidance concerning the Community statistics produced pursuant to this Annex. The recommendations
manual will be published when this Regulation enters into force.

SECTION 12

Pilot studies

For the activities covered by this Annex, the Commission will institute the following pilot studies to be carried out by Mem-
ber States:

— production of the data using the local unit as the statistical unit,

— production of data on demographic events other than enterprise births, survivals and deaths, and,

— production of data on NACE Rev. 2 Sections P, Q, R and S.

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If the Commission, on the basis of the evaluation of pilot studies concerning non-market activities in Sections M to O of
NACE Rev. 1.1, deems it necessary to expand the current scope of this Regulation, it will make a proposal in accordance
with the procedure laid down in Article 251 of the Treaty.

SECTION 13

Transitional period

For the purposes of the detailed module defined in this Annex, the transitional period will not extend for more than four
years after the first reference years for the compilation of the statistics indicated in Section 6.

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ANNEX X

REPEALED REGULATION AND SUCCESSIVE AMENDMENTS

Council Regulation (EC, Euratom) No 58/97 (OJ L 14, 17.1.1997, p. 1).

Council Regulation (EC, Euratom) No 410/98 (OJ L 52, 21.2.1998, p. 1).

Article 1 of Commission Regulation (EC) No 1614/2002 (OJ L 244, 12.9.2002, p. 7).

Regulation (EC) No 2056/2002 of the European Parliament and of the Council (OJ L 317, 21.11.2002, p. 1).

Point 69 of Annex III of Regulation (EC) No 1882/2003 of the European Parliament and of the Council (OJ L 284,
31.10.2003, p. 1).

Articles 11 and 20 and Annex II of Regulation (EC) No 1893/2006 of the European Parliament and of the Council (OJ L 393,
30.12.2006, p. 1).

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ANNEX XI

CORRELATION TABLE

Regulation (EC, Euratom) No 58/97

This Regulation

Article 1

Article 2

Article 3

Article 4, paragraph 1

Article 4, paragraph 2

Article 5

—

—

Article 6

Article 7

Article 8

Article 9

—

Article 10

Article 11

Article 12, paragraphs (i) to (x)

—

Article 13

Article 14

Article 15

—

Article 16

Article 1

Article 1

Article 2

Article 3, paragraph 1

Article 3, paragraph 3

Article 3, paragraph 2

Article 3, paragraph 4

Article 4

Article 5

Article 6

Article 7

Article 8, paragraphs 1, 2

Article 8, paragraph 3

Article 9

Article 10

Article 11, paragraph 1

Article 11, paragraph 2

Article 12

Article 13

—

Article 14

Article 15

Annex 1, Sections 1-9

Annex I, Sections 1-9

Annex 1, Section 10, paragraphs 1 and 2

Annex I, Section 10, paragraphs 1 and 2, with deletions

Annex 1, Section 10, paragraphs 3 and 4

—

Annex 1, Section 11

Annex 2

Annex 3, Sections 1-8

Annex 3, Section 9

Annex 3, Section 10

Annex 4, Sections 1-8

Annex 4, Section 9

Annex 4, Section 10

—

—

—

—

—

—

—

Annex I, Section 11

Annex II

Annex III, Sections 1-8

—

Annex III, Section 9

Annex IV, Sections 1-8

—

Annex IV, Section 9

Annex V

Annex VI

Annex VII

Annex VIII

Annex IX

Annex X

Annex XI