Commission Regulation (EC) No 747/2008 of 30 July 2008 amending Regulation (EC) No 716/2007 of the European Parliament and of the Council on Community statistics on the structure and activity of foreign affiliates, as regards the definitions of characteristics and the implementation of NACE Rev. 2 (Text with EEA relevance)
Date: 2008-07-30
Institutions: European Commission
Subjects: EU statistics, branch of activity, foreign enterprise, subsidiary

L 202/20

EN

Official Journal of the European Union

31.7.2008

COMMISSION REGULATION (EC) No 747/2008

of 30 July 2008

amending Regulation (EC) No 716/2007 of the European Parliament and of the Council on
Community statistics on the structure and activity of foreign affiliates, as regards the definitions
of characteristics and the implementation of NACE Rev. 2

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

HAS ADOPTED THIS REGULATION:

Having regard to the Treaty
Community,

establishing the European

Article 1

Regulation (EC) No 716/2007 is amended as follows:

Having regard to Regulation (EC) No 716/2007 of the European
Parliament and of the Council of 20 June 2007 on Community
statistics on the structure and activity of foreign affiliates (1), and
in particular Article 9(2)(a) thereof,

Whereas:

(1)

(2)

(3)

(4)

(5)

Regulation (EC) No 716/2007 established a common
of
framework
Community statistics on the structure and activity of
foreign affiliates.

production

systematic

the

for

It is necessary to adapt the definitions for the characte­
ristics on research and development variables for the
common module
inward statistics on foreign
affiliates.

for

It is also necessary to adapt the activity breakdown levels
(EC) No
following
the
1893/2006 of
the
Council of 20 December 2006 establishing the statistical
classification of economic activities NACE Revision 2 (2).

adoption
the European Parliament and of

of Regulation

Regulation (EC) No 716/2007 should therefore be
amended accordingly.

The measures provided for in this Regulation are in
accordance with
Statistical
the
Programme Committee,

opinion

the

of

1. Section 2 of Annex I is replaced by the text set out in Annex

I to this Regulation.

2. The table for the activity breakdown levels 1 and 2 referred
to in Annex III is replaced by the table set out in Annex II to
this Regulation.

3. The table for the activity breakdown level 3 referred to in
Annex III is replaced by the table set out in Annex III to this
Regulation.

Article 2

Member States shall apply Annex III to Regulation (EC) No
716/2007 as amended by this Regulation:

— as regards levels 1 and 2,

from 1 January 2010 (for

reference year 2010 and subsequent years),

— as regards level 3, from 1 January 2008 (for reference year

2008 and subsequent years).

Article 3

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 Brussels, 30 July 2008.

For the Commission

Joaquín ALMUNIA
Member of the Commission

(1) OJ L 171, 29.6.2007, p. 17.
(2) OJ L 393, 30.12.2006, p. 1. Regulation as amended by Regulation

(EC) No 295/2008 (OJ L 97, 9.4.2008, p. 13).

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Official Journal of the European Union

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ANNEX I

‘SECTION 2

Characteristics

The following characteristics as defined in the Annex to Commission Regulation (EC) No 2700/98 of 17 December 1998
concerning the definitions of characteristics for structural business statistics (1) will be compiled:

Code

Title

11 11 0

Number of enterprises

12 11 0

Turnover

12 12 0

Production value

12 15 0

Value added at factor cost

13 11 0

Total purchases of goods and services

13 12 0

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

13 31 0

Personnel costs

15 11 0

Gross investment in tangible goods

16 11 0

Number of persons employed

The following characteristics will also be compiled by Member States for the 2009 reference year and subsequent years:

Code

Title and definition

22 11 0

Total intramural R&D expenditure (*)

Research and experimental development comprise creative work undertaken on a systematic basis in
order to increase the stock of knowledge, including of man, culture and society, and the use of this stock
of knowledge to devise new applications.

Intramural expenditures are all expenditures for R&D (research and development) performed within the
unit, regardless of the source of funds.

R&D must be distinguished from expenditures for a wide range of related activities. The following are
therefore excluded from R&D expenditure:

— expenditures on education and training,

— expenditures on other scientific and technological activities (e.g. information services, testing and

standardisation, feasibility studies),

— expenditures on other industrial activities (e.g. industrial innovations n.e.s.),

— expenditures on purely financing activities (other administrations and other indirect supporting

activities are included).

Research and development expenditure may, depending upon national laws, be recorded in one of three
places: movements in intangible assets, movements in tangible assets or operating expenditure.

If under national
law it may be partly or completely capitalised the expenditure is included in the
movement of the intangible assets included in company accounts under Fixed assets — intangible assets
— costs of research and development.

If under national law it is only partially capitalised or not capitalised at all, the current expenditure is part
of Raw materials and consumables, other external charges, staff costs and other operating charges and the
capital expenditure is included in the movement of the tangible assets included in company accounts
under Fixed assets — tangible assets.

(1) OJ L 344, 18.12.1998, p. 49. Regulation as last amended by Regulation (EC) No 1670/2003 (OJ L 244, 29.9.2003, p. 74).

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Official Journal of the European Union

31.7.2008

Code

Title and definition

22 12 0

Total number of R&D personnel (*)

Research and experimental development comprise creative work undertaken on a systematic basis in
order to increase the stock of knowledge, including knowledge of man, culture and society, and the use
of this stock of knowledge to devise new applications.

All persons employed directly on research & development (R&D) should be counted, as well as those
providing direct services such as R&D managers, administrators and clerical staff. Those persons
providing an indirect service, such as canteen and security staff, should be excluded, even though
their wages and salaries are included as an overhead in the measurement of expenditure.

R&D personnel must be distinguished from personnel for a wide range of related activities. The following
are therefore excluded from R&D personnel:

— Personnel employed on education and training,

— Personnel employed on other scientific and technological activities (e.g. information services, testing

and standardisation, feasibility studies),

— Personnel employed on other industrial activities (e.g. industrial innovations n.e.s.),

— Personnel employed on administration and other indirect supporting activities.

Link to company accounts

The total number of research and development personnel may not be isolated in company accounts. It is
part of the number of persons employed which is recorded in the notes on the company accounts
(Article 43(8)).

Link to other variables

Part of the number of persons employed (16 11 0).

(*) Variables 22 11 0 and 22 12 0 shall be reported every second year. If the total amount of turnover or the number of persons
employed in a division of NACE Rev. 2 Sections B to F represents, in a Member State, less than 1 % of the Community total, the
information necessary for the compilation of statistics relating to characteristics 22 11 0 and 22 12 0 need not be collated for the
purposes of this Regulation.

If the number of persons employed is not available, the number of employees (code 16 13 0) will be compiled instead.
Characteristics “total intramural R&D expenditure” (code 22 11 0) and “total number of R&D personnel” (code 22 12 0)
are only required to be compiled for activities in NACE sections B, C, D, E and F. Up to reference year 2009, Member
States will compile these characteristics as defined in the Annex to Commission Regulation (EC) No 2700/98 of
17 December 1998.

For NACE section K only the number of enterprises, turnover (1) and the number of persons employed (or the number of
employees instead) will be compiled.

(1) For NACE Rev. 2 division 64 turnover will be replaced by production value.’

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Official Journal of the European Union

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ANNEX II

In Annex III to Regulation (EC) No 716/2007 the table for activity breakdown levels 1 and 2 is replaced by the following:

‘Activity breakdown levels 1 and 2 for outward statistics on foreign affiliates

Level 1

Level 2

NACE Rev. 2

TOTAL ACTIVITY

TOTAL ACTIVITY

sec B to S (excluding O)

MINING AND QUARRYING

MINING AND QUARRYING

sec B

Extraction of crude petroleum, natural gas
and mining support service activities

div 06, 09

MANUFACTURING

MANUFACTURING

sec C

Petroleum,
ceutical
plastic products

chemicals,

products,

rubber

pharma­
and

Food products, beverages and tobacco
products

div 10, 11, 12

Total textiles and wood activities

div 13, 14, 16, 17, 18

Textiles and wearing apparel

div 13, 14

Wood, paper, printing and reproduction

div 16, 17, 18

Total petroleum, chemicals, pharmaceutical
products, rubber and plastic products

div 19, 20, 21, 22

Coke and refined petroleum products

div 19

Chemicals and chemical products

Rubber and plastic products

div 20

div 22

Total metal and machinery products

div 24, 25, 26, 28

Basic metals and fabricated metal products

div 24, 25

Computer,
products

electronic

and optical

Computer, electronic and optical products

div 26

Machinery and equipment n.e.c.

div 28

Vehicles, other transport equipment Total

vehicles

and

other

transport

div 29, 30

equipment

Motor vehicles, trailers and semi trailers

div 29

Other transport equipment

div 30

Total of other manufacturing

div 15, 23, 27, 31, 32, 33

ELECTRICITY, GAS, STEAM AND
AIR CONDITIONING SUPPLY

ELECTRICITY, GAS, STEAM AND AIR
CONDITIONING SUPPLY

sec D

SUPPLY;
WATER
WASTE
MANAGEMENT
REMEDIATION ACTIVITIES

SEWERAGE,
AND

WATER SUPPLY; SEWERAGE, WASTE
MANAGEMENT AND REMEDIATION
ACTIVITIES

sec E

Water collection, treatment and supply

div 36

Sewerage, waste management, remediation
activities

div 37, 38, 39

CONSTRUCTION

CONSTRUCTION

sec F

TOTAL SERVICES

TOTAL SERVICES

sec G, H, I, J, K, L, M, N, P, Q, R, S

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Official Journal of the European Union

31.7.2008

Level 1

Level 2

NACE Rev. 2

WHOLESALE AND RETAIL TRADE;
REPAIR OF MOTOR VEHICLES
AND MOTORCYCLES

WHOLESALE AND RETAIL
TRADE;
REPAIR OF MOTOR VEHICLES AND
MOTORCYCLES

sec G

TRANSPORTATION AND
STORAGE

Wholesale and retail trade and repair of
motor vehicles and motorcycles

div 45

Wholesale trade, except of motor vehicles
and motorcycles

div 46

Retail trade, except of motor vehicles and
motorcycles

div 47

TRANSPORTATION AND STORAGE

sec H

TOTAL transport and storage

div 49, 50, 51, 52

Land transport and transport via pipelines

div 49

Water transport

Air transport

div 50

div 51

Warehousing and support activities
transportation

for

div 52

Postal and courier activities

ACCOMMODATION AND FOOD
SERVICE ACTIVITIES

ACCOMMODATION AND FOOD
SERVICE ACTIVITIES

div 53

sec I

INFORMATION AND COMMUNI­
CATION

INFORMATION AND COMMUNICATION sec J

picture,

Motion
programme
tainment activities

production,

other

video,

television
enter­

div 59, 60

Telecommunications

div 61

information and communication

Other
activities

div 58, 62, 63

FINANCIAL AND INSURANCE
ACTIVITIES

FINANCIAL AND INSURANCE
ACTIVITIES

sec K

Financial
and pension funding

intermediation, except insurance

div 64

— Activities of holding companies

group 64.2

Insurance,
pension
funding, except compulsory social security

reinsurance

and

Other financial activities

REAL ESTATE ACTIVITIES

PROFESSIONAL, SCIENTIFIC AND
TECHNICAL ACTIVITIES

PROFESSIONAL, SCIENTIFIC AND
TECHNICAL ACTIVITIES

div 65

div 66

sec L

sec M

Legal and accounting activities

div 69

— Legal activities

group 69.1

— Accounting, bookkeeping and auditing

group 69.2

activities; tax consultancy

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Level 1

Level 2

NACE Rev. 2

Activities of head offices; management
consultancy activities

div 70

— Activities of head offices

group 70.1

— Management consultancy activities

group 70.2

Architecture
technical testing and analysis

and engineering activities;

div 71

Scientific research and development

Scientific research and development

div 72

Advertising and market research

div 73

— Advertising

group 73.1

— Market
polling

research and public opinion

group 73.2

Other professional, scientific and technical
activities, veterinary activities

div 74, 75

ADMINISTRATIVE AND SUPPORT
SERVICE ACTIVITIES

sec N

Rental and leasing activities

div 77

Other administrative and support service
activities

div 78, 79, 80, 81, 82

EDUCATION

HUMAN HEALTH AND SOCIAL WORK
ACTIVITIES

ARTS, ENTERTAINMENT AND
RECREATION

ARTS, ENTERTAINMENT AND
RECREATION

sec P

sec Q

sec R

Creative, arts and entertainment activities

div 90

Libraries, archives, museums and other
cultural activities

div 91

Sporting and other recreational activities;
gambling and betting activities

div 92, 93

OTHER SERVICE ACTIVITIES

sec S

Activities of membership organisations

div 94

Repair of computers and personal and
household goods, other personal service
activities

div 95, 96

Not allocated’

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Official Journal of the European Union

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In Annex III to Regulation (EC) No 716/2007 the table for activity breakdown level 3 is replaced by the following:

ANNEX III

‘Activity breakdown level 3 for inward statistics on foreign affiliates

Level 3 (NACE Rev. 2)

Heading

Business Economy

MINING AND QUARRYING

MANUFACTURING

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING
SUPPLY

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT
AND REMEDIATION ACTIVITIES

Requested level of detail

Sections B to N excluding K

Section B

Section C

All divisions 10 to 33

Section D

Division 35

Section E

All divisions 36 to 39

CONSTRUCTION

Section F

All divisions 41 to 43

All groups 41.1 and 41.2, 42.1 to 42.9, 43.1 to 43.9

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR
VEHICLES AND MOTOCYCLES

Section G

All divisions 45 to 47

All groups 45.1 to 45.2, 46.1 to 46.9, 47.1 to 47.9

TRANSPORTATION AND STORAGE

Section H

ACCOMMODATION AND FOOD SERVICES ACTIVITIES

Section I

All divisions 49 to 53

Groups 49.1 to 49.5

All divisions 55 to 56

All groups 55.1 to 55.9, 56.1 to 56.3

INFORMATION AND COMMUNICATION

Section J

All divisions 58 to 63

Groups 58.1, 58.2, 63.1, 63.9

FINANCIAL AND INSURANCE ACTIVITIES

Section K

REAL ESTATE ACTIVITIES

All divisions 64 to 66

Section L

Division 68

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Level 3 (NACE Rev. 2)

PROFESSIONAL, SCIENTIFIC AND TECHNICAL
ACTIVITIES

Section M

All divisions 69 to 75

ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES

Section N

All divisions 77 to 82

Groups 77.1 to 77.4’