Commission Regulation (EC) No 250/2009 of 11 March 2009 implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards the definitions of characteristics, the technical format for the transmission of data, the double reporting requirements for NACE Rev.1.1 and NACE Rev.2 and derogations to be granted for structural business statistics (Text with EEA relevance )
Date: 2009-03-11
Institutions: European Commission
Subjects: data collection, data transmission, economic statistics, electronic mail, exchange of information, type of business

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I

(Acts adopted under the EC Treaty/Euratom Treaty whose publication is obligatory)

REGULATIONS

COMMISSION REGULATION (EC) No 250/2009

of 11 March 2009

implementing Regulation (EC) No 295/2008 of the European Parliament and of the Council as regards
the definitions of characteristics, the technical format for the transmission of data, the double
reporting requirements for NACE Rev.1.1 and NACE Rev.2 and derogations to be granted for
structural business statistics

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to Regulation (EC) No 295/2008 of the European
Parliament and of the Council concerning structural business
statistics (1), and in particular Article 11(1)(a), (c), (d) and (e)
thereof,

Whereas:

(1) Regulation (EC, Euratom) No 58/97 (2) established a
common framework for the production of Community
statistics on the structure, activity, competitiveness and
performance of businesses in the Community. For reasons
of clarity and rationalisation that Regulation has been
recast, with substantial amendments to various provisions.

(2) Commission Regulations (EC) No 2700/98 on the defini-
tions of characteristics for structural business statistics (3)
and (EC) No 2702/98 on the technical format for the
transmission of structural business statistics (4) must be
modified in order to take account of those amendments.
For the sake of clarity they should be replaced by this
Regulation.

(3)

(4)

It is necessary to define the characteristics for structural
business statistics in order to produce data comparable and
harmonised between Member States.

It is also necessary to specify the technical format and the
the structural business
procedure for
to IX to Regulation (EC)
statistics listed in Annexes I

transmission of

No 295/2008 in order to produce data comparable and
harmonised between Member States, to reduce the risk of
errors in the transmission of data and to increase the speed
with which the data collected can be processed and made
available to users.

(5) Moreover, it is necessary to specify the requirements for the
double reporting of structural business statistics according
to NACE Rev.1.1 in addition to the statistics required
according to NACE Rev.2 for the reference year 2008.

(6) Article 10 of Regulation (EC) No 295/2008 provides that
derogations from the provisions of the Annexes to that
Regulation may be accepted during the transitional periods.

(7)

Some Member States have asked for derogations for the
transitional periods from certain provisions of Annexes I, II,
III, VIII and IX to Regulation (EC) No 295/2008 in order to
put in place the necessary data collection systems or adapt
the existing ones so that by the end of the transitional
period the provisions of that Regulation will have been met.

(8)

It seems justified to grant those derogations, as the Member
States' requests are based on a legitimate need to further
adapt their data collection systems.

(1) OJ L 97, 9.4.2008, p. 13-59.
(2) OJ L 14, 17.1.1997, p. 1.
(3) OJ L 344, 18.12.1998, p. 49.
(4) OJ L 344, 18.12.1998, p. 102.

(9)

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

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HAS ADOPTED THIS REGULATION:

Article 1

Member States shall implement the interchange standards and
guidelines supplied by the Commission (Eurostat) according to
the requirements of this Regulation.

The characteristics referred to in Article 3(3) of Regulation (EC)
No 295/2008 shall be as defined in Annex I to this Regulation.

Article 4

When reference is made in these definitions to company
accounts, these shall be deemed to refer to the headings laid
down in Article 9 (balance sheet), Article 23 (profit and loss
account) or Article 43 (notes on the accounts) of the Fourth
Council Directive 78/660/EEC on the annual accounts of certain
types of companies (1) as well as to the headings laid down in the
Annex to Commission Regulation (EC) No 1725/2003 (2).

Article 2

The technical format for the transmission of data in accordance
with Regulation (EC) No 295/2008 shall be as set out in Annex II
to this Regulation.

The requirements for double reporting as referred to in Section 9,
point 2 of Annex I to Regulation (EC) No 295/2008 shall be as
set out in Annex III to this Regulation.

Article 5

Derogations from the provisions of Regulation (EC) No 295/
2008 as referred to in Annex I, Section 11, Annex II, Section 10,
Annex III, Section 9, Annex VIII, Section 8 and Annex IX,
Section 13 to that Regulation shall be granted as specified in
Annex IV to this Regulation.

Article 6

Article 3

Regulations (EC) No 2700/98 and (EC) No 2702/98 are hereby
repealed.

The data and metadata transmitted pursuant to this Regulation
shall be sent
in electronic form by Competent National
Authorities (National Statistical Offices and Authorities super-
vising certain financial institutions) to the Commission (Euro-
stat). The transmission format shall conform to appropriate
interchange standards specified by the Commission (Eurostat).
Data shall be transmitted or uploaded by electronic means to the
single entry point for data, maintained by the Commission
(Eurostat).

They shall, however, continue to apply as regards the collection,
compilation and transmission of data for reference years up to
and including 2007.

Article 7

This Regulation shall enter into force on the 20th day following
that of its publication in the Official Journal of the European Union.

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

Done at Brussels, 11 march 2009

For the Commission

Joaquín ALMUNIA

Member of the Commission

(1) OJ L 222, 14.8.1978, p. 11.
(2) OJ L 261, 13.10.2003, p. 1.

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ANNEX I

DEFINITIONS OF CHARACTERISTICS

Code:

11 11 0

Name:

Number of enterprises

Annex:

I to VIII

Definition:

A count of the number of market enterprises as defined in Council Regulation (EEC) No 696/93 (1) registered to the
population concerned in the business register corrected for errors, in particular frame errors. Only active units which either
had turnover or employment at any time during the reference period should be included. Dormant (temporarily inactive)
and inactive units are excluded. This statistic should include all units active during at least a part of the reference period. It
also includes local units (branches) which do not constitute a separate legal entity and which are dependent on foreign
enterprises except for the activities covered by Annex V of Regulation (EC) No 295/2008. For the statistics on activities
defined in Section 3 of Annex V of Regulation (EC) No 295/2008 this characteristic shall be limited to the number of
enterprises established according to the law of the reporting country and branches of enterprises with head-office in non-
EEA countries. For reinsurance enterprises no branches of enterprises with head-office in non-EEA countries are recorded.
For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008 this characteristic shall also
comprise pension funds that do not employ personnel. It shall also include pension funds which are not established as legal
entities and which are managed by pension fund management companies,
insurance enterprises or other financial
institutions (without however being covered by the annual accounts of these institutions). This characteristic shall however
not include the number of pension funds which are not established separately from the sponsoring undertaking or trade (i.e.
the non-autonomous pension funds or the book reserve system normally managed as an ancillary activity by the employer).

Code:

11 11 1

Name:

Number of enterprises broken down by legal status

Annex: V and VI

Definition:

The number of enterprises (see variable 11 11 0) is broken down by legal status;

Link to other variables:

‘Number of enterprises broken down by legal status’ is a further breakdown of the number of enterprises (11 11 0).

Code:

11 11 2

Name:

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

Annex: V

Definition:

The number of enterprises (see variable 11 11 0) broken down by size classes of gross premiums written.

Link to other variables:

Number of enterprises broken down by size class of gross premiums written is a further breakdown of the number of
enterprises (11 11 0).

Code:

11 11 3

Name:

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

Annex: V

Definition:

The number of enterprises (see variable 11 11 0) broken down by size classes of gross technical provisions.

(1) OJ L 76, 30.3.1993, p. 1

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Link to other variables:

Number of enterprises broken down by size class of gross technical provisions is a further breakdown of the number of
enterprises (11 11 0).

Code:

11 11 4

Name:

Number of enterprises broken down by residence of the parent enterprise

Annex: VI

Definition:

‘Parent enterprise’ shall mean a parent undertaking as defined in Articles 1 and 2 of Council Directive 83/349/EEC of
13 June 1983 (1) based on Article 54(3)(g) of the Treaty on consolidated accounts and any undertaking which, in the
opinion of the relevant supervisory authority, effectively exercises a dominant influence over the credit institution.

The following geographical breakdown of parent enterprises has to be used: parent enterprise situated in the home Member
State (the observed enterprise can be regarded as domestic controlled), parent enterprise situated in other countries (the
observed enterprise can be regarded as foreign controlled). Branches of credit institutions with head office in another
country than the reporting country do not have any parent enterprise. These enterprises are not considered here. The
ultimate controlling institutional unit as defined in Regulation (EC) No 716/2007 of the European Parliament and of the
Council (2) is the preferred concept which should as far as possible be followed.

Link to other variables:

‘Number of enterprises broken down by residence of the parent enterprise’ is part of the number of enterprises (11 11 0).

Code:

11 11 5

Name:

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

Annex: V

Definition:

‘Parent enterprise’ shall mean a parent undertaking within the meaning of Article 1(1) of Council Directive 83/349/EEC of
13 June 1983 based on the Article 54(3)(g) of the Treaty on consolidated accounts, and any undertaking which, in the
opinion of the relevant supervisory authority, effectively exercises a dominant influence over the insurance enterprise.

The following geographical breakdown of parent enterprises has to be used: parent enterprise situated in the home Member
State (the observed enterprise can be regarded as domestic controlled), parent enterprise situated in other countries (the
observed enterprise can be regarded as foreign controlled). As mutual enterprises and branches of insurance enterprises with
head office in non-EEA countries do not have any parent enterprise, these enterprises are not considered here. The ultimate
controlling institutional unit as defined in (EC) No 716/2007 is the preferred concept which should as far as possible be
followed.

Link to other variables:

‘Number of enterprises by residence of the parent enterprise’ is part of the number of enterprises (11 11 0)

Code:

11 11 6

Name:

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

Annex: VI

Definition:

The number of enterprises (see variable 11 11 0) is broken down by size classes of the balance sheet total. The balance sheet
total at the end of the accounting year (see variable 43 30 0) is considered.

(1) OJ L 193, 18.7.1983, p. 1
(2) OJ L 171, 29.6.2007, p. 17

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Link to other variables:

‘Number of enterprises broken down by size classes of the balance sheet total’ is a further breakdown of the number of
enterprises (11 11 0).

Code:

11 11 7

Name:

Number of enterprises broken down by category of credit institutions

Annex: VI

Definition:

The number of enterprises (see variable 11 11 0) is broken down by category of credit institutions as follows: licensed banks,
specialised credit granting institutions, other credit institutions.

Link to other variables:

‘Number of enterprises broken down by category of credit institutions’ is a further breakdown of the number of enterprises
(11 11 0).

Code:

11 11 8

Name:

Number of enterprises broken down by size of investments

Annex: VII

Definition:

The number of enterprises as defined in variable 11 11 0 broken down by size classes of investments, these are the
investments covered by the variables 48 10 0 or 48 10 4, i.e. total investments at market value.

Link to other variables:

The variable ‘Number of enterprises broken down by size of investments’ (11 11 8) is a further breakdown of the variable
‘Number of enterprises’ (11 11 0).

Code:

11 11 9

Name:

Number of enterprises broken down by size classes of members

Annex: VII

Definition:

The number of enterprises as defined in variable 11 11 0 broken down by size classes of members, these are the members
defined in the variable Number of members (48 70 0).

Note:

The number of members at the end of the accounting year should be considered.

Link to other variables:

The variable ‘Number of enterprises broken down by size classes of members’ (11 11 9) is a further breakdown of the
variable ‘Number of enterprises’ (11 11 0).

Code:

11 15 0

Name:

Number of enterprises with non-autonomous pension funds

Annex: VII

Definition:

This variable concerns the number of enterprises that constitute book reserves for paying out pensions to their employees.
The management of the non-autonomous pension fund is an ancillary activity to these enterprises.

Code:

11 21 0

Name:

Number of local units

Annex:

I to IV and VI

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Definition

A count of the number of local units as defined in Regulation (EEC) No 696/93 registered to the population concerned in
the business register corrected for errors, in particular frame errors. Local units must be included even if they have no paid
employees. This statistic should include all units active during at least a part of the reference period.

Code:

11 31 0

Name:

Number of kind-of-activity units

Annex:

II and IV

Definition

A count of the number of kind-of-activity units as defined in Regulation (EEC) No 696/93 registered to the population
concerned in the business register corrected for errors, in particular frame errors, or an estimate if this type of unit is not
registered. This statistic should include all units active during at least a part of the reference period.

Code:

11 41 0

Name:

Total number and location of branches in other countries

Annex: V

Definition:

Branch as defined in Article 1 of the Council Directive 92/49/EEC (Third Non-life Insurance Directive) (1) and Article 1 of
Council Directive 92/96/EEC (Third Life Assurance Directive) (2). The following geographical breakdown of the number of
branches abroad has to be used: each single other Member State, other EEA countries, Switzerland, USA, Japan, other third
countries (rest of the world).

Code:

11 41 1

Name:

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

Annex: VI

Definition:

‘Branch’ is defined in Article 1 of the Council Directive 89/646/EEC (3) and is detailed in the Commission Communication
on the freedom to provide services and on the interest of the general good in the Second Banking Directive (95/C 291/06).

The following geographical breakdown of the number of branches abroad has to be used: Switzerland, USA, Japan, third
countries (rest of the world).

Note:

All active branches in non-EEA countries notified in the home Member State of the credit institution are
taken into consideration.

Code:

11 51 0

Name:

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

Annex: VI

Definition:

‘Subsidiary’ shall mean a subsidiary undertaking as defined in Articles 1 and 2 of Directive 83/349/EEC based on Arti-
cle 54(3)(g) of the Treaty on consolidated accounts. All enterprises being in the scope of financial services enterprises (as
defined in chapter 1.3 of the methodological manual for statistics on credit institutions) are to be included.

Note:

The following geographical breakdown of subsidiaries has to be used: Each single other Member State, Other
EEA countries, Switzerland, USA, Japan, third countries (rest of the world). Only the first level of subsidiaries
is taken into consideration.

(1) OJ L 311, 14.11.1997, p. 35
(2) OJ L 360, 9.12.1992, p. 1
(3) OJ L 386, 30.12.1989, p. 1

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Code:

11 61 0

Name:

Number of pension schemes

Annex: VII

Definition:

This variable shall comprise the total number of pension schemes under the administration of pension funds. A pension
scheme is based on an agreement, in general between social partners, stipulating which retirement benefits are granted and
under which conditions.

Code:

11 91 0

Name:

Population of active enterprises in t

Annex:

IX

Definition

A count of market enterprises that had either turnover or employment at any time during a given reference period.

Code:

11 92 0

Name:

Number of births of enterprises in t

Annex:

IX

Definition

A count of the number of births of market enterprises registered to the population concerned in the business register
corrected for errors. A birth amounts to the creation of a combination of production factors with the restriction that no
other enterprises are involved in the event. Births do not include entries into the population due to mergers, break-ups, split-
off or restructuring of a set of enterprises. It does not include entries into a sub-population resulting only from a change of
activity.

Code:

11 93 0

Name:

Number of deaths of enterprises in t

Annex:

IX

Definition

A count of the number of deaths of market enterprises registered to the population concerned in the business register
corrected for errors. A death amounts to the dissolution of a combination of production factors with the restriction that no
other enterprises are involved in the event. Deaths do not include exits from the population due to mergers, take-overs,
break-ups or restructuring of a set of enterprises. It does not include exits from a sub-population resulting only from a
change of activity.

Code:

11 94 1

Name:

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

Code:

11 94 2

Name:

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

Code:

11 94 3

Name:

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

Code:

11 94 4

Name:

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

Code:

11 94 5

Name:

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

Annex:

IX

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Definition

Enterprise survival as referred to in these characteristics occurs if an enterprise is active in terms of employment and/or
turnover in the year of birth and the following year(s). Two types of survival can be distinguished:

1)

2)

An enterprise born in year t-1 is considered to have survived in year t if it is active in terms of turnover and/or
employment in any part of year t (= survival without changes).

An enterprise is also considered to have survived if the linked legal unit(s) have ceased to be active, but their activity
has been taken over by a new legal unit set up specifically to take over the factors of production of that enterprise
(= survival by take-over).

Code:

12 11 0

Name:

Turnover

Annex:

I to V, VII and VIII

Definition

For the statistics on activities defined in Section 3 of Annexes I to IV and VIII of Regulation (EC) No 295/2008 except for the activities
classified in NACE Rev.2 Section K turnover comprises the totals invoiced by the observation unit during the reference period,
and this corresponds to market sales of goods or services supplied to third parties. The sales of goods include the goods
produced by the enterprise as well as the merchandise purchased by a retailer or land and other property held for resale (if
land and other property were initially purchased for investment purposes they should not be included in turnover). The
rendering of services typically involves the performance by the enterprise of a contractually agreed task over an agreed
period of time. The revenue of the long-term contracts (e.g. building contracts) should be recognised by reference to the
stage of completion of the contract and not the finished contract method. Goods produced for own consumption or
investment should be excluded from turnover.

Turnover includes all duties and taxes on the goods or services invoiced by the unit with the exception of the value added
type taxes (VAT). VAT are collected in stages by the enterprise and fully borne by the final purchaser.

It also includes all other charges (transport, packaging, etc.) passed on to the customer, even if these charges are listed
separately in the invoice. Reduction in prices, rebates and discounts as well as the value of returned packing must be
deducted.

Income classified as other operating income, financial income and extra-ordinary income in company accounts according to
the 4th Accounting Directive and revenue from the use by others of enterprise assets yielding interest, royalties and
dividends and other income according to IAS/IFRS is excluded from turnover. Operating subsidies received from public
authorities or the institutions of the European Union are also excluded.

For the statistics on activities defined in Section 3 of Annex V of Regulation (EC) No 295/2008, the corresponding title of
this characteristic is ‘Gross premiums written’. This characteristic is defined in Article 35 of Directive 91/674/EEC (1). Note:
For the layout of the profit and loss account (technical account): Article 34, I. 1(a) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 1(a) of Directive 91/674/EEC for life insurance business.

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the corresponding title of
this characteristic is ‘Total pension contributions’. This characteristic shall comprise all pension contributions, due during
in respect of pension contracts, such as all mandatory contributions, other regular contributions,
the financial year,
voluntary additional contributions, incoming transfers, other contributions.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV and VIII of Regulation (EC) No 295/2008 except for the activities
classified in NACE Rev.2 Section K

(1) OJ L 374, 31.12.1991, p. 7

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4th Accounting Directive: Council Directive 78/660/EEC

Turnover as defined above for statistical purposes comprises the accounting heading

— Net turnover including other taxes on products linked to turnover but not deductible

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 (1) and Commission Regulation (EC)
No 1725/2003

Turnover as defined above for statistical purposes comprises the accounting headings:

— revenue from the sales of goods and the rendering of services (IAS 18.35). If revenue of interests, dividends and

royalties is included in this item, they should be subtracted.

Link to other variables:

For the statistics on activities defined in Section 3 of Annexes I to IV and VIII of Regulation (EC) No 295/2008 with the exception of
enterprises with an activity classified in NACE Rev.2 Section K

— Turnover is used in the calculation of Production value (12 12 0) and other aggregates and balances.

— Turnover may be broken down by activity: Turnover from i) the principal activity, ii) industrial activities, iii) trading
iv) intermediary activities (agents), v) other service

activities of purchase and resale and intermediary activities,
activities (18 11 0 to 18 16 0).

— Turnover may be broken down by product type: Breakdown of turnover by product type (18 21 0).

For the statistics on activities defined in Section 3 of Annex V of Regulation (EC) No 295/2008, ‘Gross premiums written’ (12 11 0) is
calculated as follows:

Gross direct premiums written (12 11 1),

+

Gross reinsurance premiums accepted, written premiums (12 11 2).

Gross premiums written is used in the calculation of Gross premiums earned (32 11 0) and other aggregates and balances.

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008 Turnover (Total pension
contributions) is calculated as follows:

Pension contributions receivable from members (48 00 1),

Pension contributions receivable from employers (48 00 2),

Incoming transfers (48 00 3),

Other pension contributions (48 00 4)

+

+

+

or:

Pension contributions to defined benefit schemes (48 00 5),

+

+

Pension contributions to defined contribution schemes (48 00 6),

Pension contributions to hybrid schemes (48 00 7).

For the statistics on activities defined in Section 3 of Annex VIII of Regulation (EC) No 295/2008 ‘Turnover’is further broken down
into products and the residence of the client

(1) OJ L 243, 11.9.2002, p. 1

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Code:

12 11 1

Name:

Gross direct premiums written

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC. Only direct insurance premiums are covered.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 1(a) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 1(a) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Gross direct premiums written (12 11 1)

+

=

Gross reinsurance premiums accepted, written premiums (12 11 2)

Gross premiums written (12 11 0)

Code:

12 11 2

Name:

Gross reinsurance premiums accepted, written premiums

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross reinsurance premiums accepted, written premiums is included in the
technical part of the profit and loss account. Only written premiums of the business accepted are covered.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 1(a) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 1(a) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Gross direct premiums written (12 11 1)

+

=

Gross reinsurance premiums accepted, written premiums (12 11 2)

Gross premiums written (12 11 0)

Code:

12 11 3

Name:

Gross direct premiums written, individual premiums

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, individual premiums is included in the
technical part of the profit and loss account.

Note:

For the breakdown individual premiums: Article 63 of Directive 91/674/EEC.

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Link to other variables:

Gross direct premiums written, individual premiums (12 11 3)

+

=

Gross direct premiums written, premiums under group contracts (12 11 4)

Gross direct premiums written (12 11 1)

Code:

12 11 4

Name:

Gross direct premiums written, premiums under group contracts

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, premiums under group contracts is included
in the technical part of the profit and loss account.

Note:

For the breakdown premiums under group contracts: Article 63 of Directive 91/674/EEC.

Link to other variables:

Gross direct premiums written, individual premiums (12 11 3)

+

=

Gross direct premiums written, premiums under group contracts (12 11 4)

Gross direct premiums written (12 11 1)

Code:

12 11 5

Name:

Gross direct premiums written, periodic premiums

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, periodic premiums is included in the
technical part of the profit and loss account.

Note:

For the breakdown periodic premiums: Article 63 of Directive 91/674/EEC.

Link to other variables:

Gross direct premiums written, periodic premiums (12 11 5)

+

=

Gross direct premiums written, single premiums (12 11 6)

Gross direct premiums written (12 11 1)

Code:

12 11 6

Name:

Gross direct premiums written, single premiums

Annex: V

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Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, single premiums is included in the technical
part of the profit and loss account.

Note:

For the breakdown single premiums: Article 63 of Directive 91/674/EEC.

Link to other variables:

Gross direct premiums written, periodic premiums (12 11 5)

+

=

Gross direct premiums written, single premiums (12 11 6)

Gross direct premiums written (12 11 1)

Code:

12 11 7

Name:

Gross direct premiums written, premiums from non-bonus contracts

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, premiums from non-bonus contracts is
included in the technical part of the profit and loss account.

Note:

For the breakdown premiums from non-bonus contracts: Article 63 of Directive 91/674/EEC.

Link to other variables:

Gross direct premiums written, premiums from non-bonus contracts (12 11 7)

+

+

=

Gross direct premiums written, premiums from bonus contracts (12 11 8)

Gross direct premiums written, premiums from contracts where the investment risk is borne by policyholders
(12 11 9)

Gross direct premiums written (12 11 1)

Code:

12 11 8

Name:

Gross direct premiums written, premiums from bonus contracts

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, premiums from bonus contracts is included
in the technical part of the profit and loss account.

Note:

For the breakdown premiums from bonus contracts: Article 63 of Directive 91/674/EEC.

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Link to other variables:

Gross direct premiums written, premiums from non-bonus contracts (12 11 7)

+

+

=

Gross direct premiums written, premiums from bonus contracts (12 11 8)

Gross direct premiums written, premiums from contracts where the investment risk is borne by policyholders
(12 11 9)

Gross direct premiums written (12 11 1)

Code:

12 11 9

Name:

Gross direct premiums written, premiums from contracts where the investment risk is borne by policyholders

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC — gross direct premiums written, premiums from contracts where the
investment risk is borne by policyholders is included in the technical part of the profit and loss account.

Note:

For the breakdown premiums from contracts where the investment risk is borne by policyholders: Article 63 of Directive
91/674/EEC.

Link to other variables:

Gross direct premiums written, premiums from non-bonus contracts (12 11 7)

+

+

=

Gross direct premiums written, premiums from bonus contracts (12 11 8)

Gross direct premiums written, premiums from contracts where the investment risk is borne by policyholders
(12 11 9)

Gross direct premiums written (12 11 1)

Code:

12 12 0

Name:

Production value

Annex:

I to IV, VI and VII

Definition

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 with the exception of enterprises
with an activity classified in NACE Rev.2 Section K

The production value measures the amount actually produced by the unit, based on sales, including changes in stocks and
the resale of goods and services.

The production value is defined as turnover or revenue from sales of goods and rendering of services, plus or minus the
changes in stocks of finished products, work in progress and goods and services purchased for resale, minus the purchases of
goods and services for resale (only for the goods and services sold during the reporting period and excluding the costs of
storage and transport of the goods purchased for resale), plus capitalised production, plus other (operating and extra-
ordinary) income (excluding subsidies). Income and expenditure classified as financial or as revenue in the form of interests
and dividends in company accounts is excluded from production value. Included in purchases of goods and services for
resale are the purchases of services purchased in order to be rendered to third parties in the same condition.

L 86/14

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Official Journal of the European Union

31.3.2009

Note:

Note:

Capitalised production includes the own-account production of all goods that are retained by their producers
as investment. The latter includes the production of fixed tangible assets (buildings, etc.) as well as intangible
assets (development of software, etc.). Capitalised production is unsold production and is valued at
production cost. Note that these capital goods are also to be included in investment.

Other (operating and extra-ordinary) income is a company accounting heading. The contents of this heading
may vary between sectors and over time and as such can not be defined precisely for statistical purposes.

For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the production value is defined gross premiums earned plus
total portfolio investment income plus other services produced minus gross claims incurred, excluding claims management
expenses plus capital gains and provisions.

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the production value is defined as
interest receivable and similar income less interest payable and similar charges plus commissions receivable plus income
from shares and other variable-yield securities plus net profit or net loss on financial operations plus other operating
income.

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the production value is defined as
turnover less insurance premiums payable plus investment income plus other income plus insurance claims receivable less
total expenditure on pensions less net change in technical provisions.

For the enterprises of the NACE Rev.2 class 64.11 (central banks) the production value is defined as interest receivable and
similar income less interest payable and similar charges plus commissions receivable plus income from shares and other
variable-yield securities plus net profit or net loss on financial operations plus other operating income.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

The components of Production value are included in the following accounting headings;

— Net turnover

— part of Other operating income — excluding subsidies

— part of Extra-ordinary income — excluding subsidies

— Variation in stocks of finished goods and work in progress

— part of Raw materials and consumables relating to purchases and change in stocks of goods for resale

— Work performed by the undertaking for its own purposes and capitalised

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

The components of Production value are included in the following accounting headings (function of expense method):

— Revenue from sales of goods and rendering of services, income from royalties (excluding revenue from interests and

dividends if included in revenue)

31.3.2009

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Official Journal of the European Union

L 86/15

— Other income — excluding subsidies

— +

Changes in inventories of finished goods and work in progress

— −

part of raw materials and consumables used relating to purchases and change in stocks of goods for resale

— +

work performed by the undertaking for its own purposes and capitalised (included in other income)

The components of Production value are included in the following accounting headings (nature of expense method):

— Revenue from sales of goods and rendering of services, income from royalties (excluding revenue from interests and

dividends if included in revenue)

— Other income — excluding subsidies

— −

cost of sales excluding depreciation and amortization costs

— +

work performed by the undertaking for its own purposes and capitalised (included in other income)

Link to other variables:

For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with
an activity classified in NACE Rev.2 Section K, the production value is based on

Turnover (12 11 0),

+/-

Change in stocks of finished products and work in progress manufactured by the unit (13 21 3)

+/-

Change in stocks of goods and services purchased for resale in the same condition as received (13 21 1)

-

+

+

Purchases of goods and services purchased for resale in the same condition as received (13 12 0)

Capitalised production

Other operating income (excluding subsidies)

Production value is used in the calculation of Value added at factor cost (12 15 0) and other aggregates and balances.

For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the production value is calculated as follows:

For life insurance:

Gross premiums written (12 11 0),

+

+

-

-

-

Gross change in the provision for unearned premiums (32 11 2)

Investment income (32 22 0)

Value re-adjustments on investments (32 71 5)

Gains on the realisation on investments (32 71 6)

Income from participating interests (32 71 1)

L 86/16

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Official Journal of the European Union

31.3.2009

+

+

+

-

-

+

+

+

-

-

-

-

-

-

[(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions
(37 30 1)] × (Investment income (32 22 0) — Value readjustments on investments (32 71 5) — Gains on the
realisation of investments (32 71 6) — Income from participating interests (32 71 1)),

Other technical income, net amount (32 16 1)

Other income (32 46 0)

Gross claims payments (32 13 1)

Gross change in the provision for outstanding claims (32 13 4)

External and internal claims management expenses (32 61 5)

Gains on the realisation on investments (32 71 6)

Unrealised gains on investments (32 23 0)

Losses on the realisation on investments (32 72 3)

Unrealised losses on investments (32 28 0)

Gross change in life insurance provision (32 25 0,

Bonuses and rebates, net amount (32 16 3)

Change in fund for future appropriations (part of 32 29 0)

Net changes in other technical provisions, not shown under other headings (32 16 2).

For non-life insurance and reinsurance:

Gross premiums written (12 11 0)

+

+

-

-

-

+

+

+

-

-

Gross change in the provision for unearned premiums (32 11 2)

Investment income (32 42 0)

Value re-adjustments on investments (32 71 5)

Gains on the realisation on investments (32 71 6)

Income from participating interests (32 71 1)

[(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions
(37 30 1)] × (Investment income (32 42 0) — Value readjustments on investments (32 71 5) — Gains on the
realisation of investments (32 71 6) — Income from participating interests (32 71 1))

Other technical income, net amount (32 16 1)

Other income (32 46 0)

Gross claims payments (32 13 1)

Gross change in the provision for outstanding claims (32 13 4)

+

External and internal claims management expenses (32 61 5)

31.3.2009

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Official Journal of the European Union

L 86/17

+

Gains on the realisation on investments (32 71 6)

-

-

-

-

Losses on the realisation on investments (32 72 3)

Bonuses and rebates, net amount (32 16 3)

Change in the equalisation provision (32 15 0)

Net changes in other technical provisions, not shown under other headings (32 16 2).

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, Production value is calculated as:

Interest receivable and similar income (42 11 0)

-

+

+

+

+

Interest payable and similar charges (42 12 0)

Commissions receivable (42 14 0)

Income from shares and other variable-yield securities (42 13 1)

Net profit or net loss on financial operations (42 20 0)

Other operating income (42 31 0)

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, Production value is calculated as:

Turnover (12 11 0),

-

+

+

+

-

-

Insurance premiums payable (48 05 0)

Investment income (48 01 0)

Other income (48 02 2),

Insurance claims receivable (48 02 1)

Total expenditure on pensions (48 03 0)

Net change in technical provisions (48 04 0)

Code:

12 13 0

Name:

Gross margin on goods for resale

Annex:

II to IV

Definition

Corresponds to the return on the activity of purchase and resale without further processing. It is calculated from turnover,
purchases and changes in stocks of goods and services purchased for resale in the same condition as received.

Included in turnover, purchases and changes in stocks of goods and services for resale are the sales, purchases and changes in
stocks of services purchased in order to be rendered to third parties in the same condition.

Also called gross trading margin.

L 86/18

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Official Journal of the European Union

31.3.2009

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

These figures may not be isolated in company accounts. They are part of net turnover and raw materials and consumables in
the accounts according to the 4th Accounting Directive (78/660).

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

These figures may not be isolated in company accounts. In the nature of expense method they are part of revenue and raw
materials and consumables used. In the function of expense method they are part of revenue and cost of sales.

Link to other variables:

Gross margin on goods for resale is based on

Turnover from trading activities of purchase and resale (18 16 0)

-

Purchases of goods and services purchased for resale in the same condition as received (13 12 0)

+/-

Changes in stocks of goods and services purchased for resale in the same condition as received (13 21 1)

— Gross margin on goods for resale is a part of Production value (12 12 0)

Code:

12 15 0

Name:

Value added at factor cost

Annex:

I to IV, VI and VII

Definition

For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with
an activity classified in NACE Rev.2 Section K, value added at factor cost is the gross income from operating activities after
adjusting for operating subsidies and indirect taxes.

It can be calculated from turnover, plus capitalised production, plus other operating income (including operating subsidies),
plus or minus the changes in stocks, minus the purchases of goods and services, minus other taxes on products which are
linked to turnover but not deductible, minus the duties and taxes linked to production. The duties and taxes linked to
production are compulsory, unrequited payments, in cash or in kind which are levied by general government, or by the
Institutions of the European Union, in respect of the production and importation of goods and services, the employment of
labour, the ownership or use of land, buildings or other assets used in production irrespective of the quantity or the value of
goods and services produced or sold. Alternatively it can be calculated from gross operating surplus by adding personnel
costs.

Income and expenditure classified as financial in company accounts according to the 4th Accounting Directive (78/660/
EEC) is excluded from value added. Income and expenditure classified as interest income, dividend income, foreign exchange
gain from foreign currency borrowings related to interest costs, gains on redemption and extinguishment of debt or finance
costs according to Commission Regulation (EC) 1725/2003 are excluded from value added

31.3.2009

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Official Journal of the European Union

L 86/19

Value added at factor costs is calculated ‘gross’ as value adjustments (such as depreciation and impairment losses) are not
subtracted.

For the statistics on activities of NACE rev.2 groups 65.1 and 65.2, the value added at factor costs is defined as production value
minus gross value of reinsurance services received minus commissions minus other external expenditure on goods and
services.

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the value added at factor costs is
defined as production value less total purchases of goods and services.

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the value added at factor costs is
defined as production value less total purchases of goods and services.

For the enterprises of the NACE Rev.2 class 64.11, the value added at factor costs is defined as production value less total
purchases of goods and services.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

Value added at factor costs can be calculated directly from the following accounting headings;

— Net turnover

— Variation in stocks of finished goods and work in progress

— Work performed by the undertaking for its own purposes and capitalised

— Raw materials and consumables

— Other external charges

— Other operating charges

— Other operating income

— Extra-ordinary charges

— Extra-ordinary income

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Value added at factor costs can be calculated directly from the following accounting headings from the nature of expense
method

Revenue (excluding revenue from interests and dividends if included in revenue)

+/-

Changes in inventories of finished goods and work in progress

-

-

Raw materials and consumables used

Other expenses

+

Other income

L 86/20

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Official Journal of the European Union

31.3.2009

Value added at factor costs can be calculated directly from the following accounting headings from the function of expense
method

Revenue (excluding revenue from interests and dividends if included in revenue)

-

-

-

-

Cost of sales (excluding employee benefits costs, depreciation and amortization costs)

Distribution costs (excluding employee benefits costs)

Administrative expenses (excluding employee benefits costs)

Other expenses

+

Other income

Link to other variables:

For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with
an activity classified in NACE Rev.2 Section K,

Value added at factor cost is based on

Turnover (12 11 0)

+/-

Change in stocks of goods and services (13 21 0)

+

+

-

-

-

Capitalised production

Other operating income

Purchases of goods and services (13 11 0)

Other taxes on products which are linked to turnover but not deductible

Duties and taxes linked to production

— Value added at factor cost is used in the calculation of gross operating surplus (12 17 0) and other aggregates and

balances.

For the statistics on activities of NACE rev.2 groups 65.1 and 65.2, Value added at factor cost is calculated as:

Production value (12 12 0),

-

Total purchases of goods and services (13 11 0).

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the value added at factor cost is
calculated follows:

Production value (12120),

-

Total purchases of goods and services (13 11 0).

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, the value added at factor cost is
calculated follows:

Production value (12 12 0),

-

Total purchases of goods and services (13 11 0).

31.3.2009

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Official Journal of the European Union

L 86/21

Code:

12 17 0

Name:

Gross operating surplus

Annex:

I to IV

Definition

Gross operating surplus is the surplus generated by operating activities after the labour factor input has been recompensed.
It can be calculated from the value added at factor cost less the personnel costs. It is the balance available to the unit which
allows it to recompense the providers of own funds and debt, to pay taxes and eventually to finance all or a part of its
investment.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

Gross operating surplus can be calculated from the following accounting headings;

Net turnover

— Variation in stocks of finished goods and work in progress

— Work performed by the undertaking for its own purposes and capitalised

— Raw materials and consumables

— Other external charges

— Other operating charges

— Other operating income

— Extra-ordinary charges

— Extra-ordinary income

— Staff costs

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Gross operating surplus can be calculated directly from the following accounting headings from the nature of expense
method

— Revenue (excluding revenue from interests and dividends if included in revenue)

— +/-

Changes in inventories of finished goods and work in progress

— −

Raw materials and consumables used

— −

Other expenses

— +

Other income

— −

employee benefits costs

L 86/22

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Official Journal of the European Union

31.3.2009

Gross operating surplus can be calculated directly from the following accounting headings from the function of expense
method

— Revenue (excluding revenue from interests and dividends if included in revenue)

— −

Cost of sales (excluding depreciation and amortization costs)

— −

Distribution costs (excluding depreciation and amortization costs)

— −

Administrative expenses (excluding depreciation and amortization costs)

— −

Other expenses (excluding depreciation and amortization costs)

— +

Other income

Link to other variables:

Gross operating surplus is based on

Value added at factor cost (12 15 0)

-

Personnel costs (13 31 0)

Code:

13 11 0

Name:

Total purchases of goods and services

Annex:

I to IV, VI and VII

Definition

Purchases of goods and services include the value of all goods and services purchased during the accounting period for
resale or consumption in the production process, excluding capital goods the consumption of which is registered as
consumption of
further
transformation, completely used up in the production process or, finally, be stocked.

fixed capital. The goods and services concerned may be either resold with or without

Included in these purchases are the materials that enter directly into the goods produced (raw materials, intermediary
products, components), plus non-capitalised small tools and equipment. Also included are the value of ancillary materials
(lubricants, water, packaging, maintenance and repair materials, office materials) as well as energy products. Included in this
variable are the purchases of materials made for the production of capital goods by the unit.

Services paid for during the reference period are also included regardless of whether they are industrial or non-industrial. In
this figure are payments for all work carried out by third parties on behalf of the unit including current repairs and
maintenance, installation work and technical studies. Amounts paid for the installation of capital goods and the value of
capitalised goods are excluded.

Also included are payments made for non-industrial services such as legal and accountancy fees, patents and licence fees
(where they are not capitalised), insurance premiums, costs of meetings of shareholders and governing bodies, contributions
to business and professional associations, postal, telephone, electronic communication, telegraph and fax charges, transport
services for goods and personnel, advertising costs, commissions (where they are not included in wages and salaries), rents,
bank charges (excluding interest payments) and all other business services provided by third parties. Included are services
which are transformed and capitalised by the unit as capitalised production.

Expenditure classified as financial expenditure or as revenue in the form or interests and dividends is excluded from the total
purchases of goods and services.

Purchases of goods and services are valued at the purchase price, i.e. the price the purchaser actually pays for the products,
including any taxes less subsidies on the products bought excluding however value added type taxes

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Official Journal of the European Union

L 86/23

All other taxes and duties on the products are therefore not deducted from the valuation of the purchases of goods and
services. The treatment of taxes on production is not relevant in the valuation of these purchases.

For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with
an activity classified in NACE Rev.2 Section K, expenditure classified as financial expenditure in company accounts is excluded
from the total purchases of goods and services.

For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, the total purchases of goods and services is defined as the
gross value of reinsurance services received plus total of commissions as referred to in Article 64 of Council Directive 91/
674 plus any other external expense on goods and services (excluding personnel costs).

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, the total purchases of goods and
services is defined as commissions payable plus other administrative expenses plus other operating charges.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

Purchases of goods and services can be calculated from the accounting headings

— Raw materials and consumables (before account is made of changes in stocks of goods and services)

— Other external charges (before account is made of changes in stocks of goods and services)

— part of Other operating charges — The part included here concerns payments for goods and services not included in
the two headings above (raw materials and consumables and other external charges). The part not included here
concerns the payment of taxes on production.

— Extra-ordinary charges

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Com-mission Regulation (EC)
No 1725/2003

Purchases of goods and services can be calculated from the following accounting headings from the nature of expense
method

— Raw materials and consumables used

— Other expenses (before account is made of changes in stocks of goods and services)

Purchases of goods and services can be calculated from the following accounting headings from the function of expense
method

— Cost of sales (before account is made of changes of goods and services and excluding employee benefits costs,

depreciation and amortization costs)

— Distribution costs (made during the accounting period and excluding employee benefits costs, depreciation and

amortization costs)

— Administrative expenses (made during the accounting period and excluding employee benefits costs, depreciation and

amortization costs)

— Other expenses

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Official Journal of the European Union

31.3.2009

Link to other variables:

For the statistics on activities defined in Section 3 of Annexes I to IV, of Regulation (EC) No 295/2008 except for the enterprises with
an activity classified in NACE Rev.2 Section K, total purchases of goods and services is used in the calculation of Value added at
factor cost (12 15 0) and other aggregates and balances.

Many items included within Total purchases of goods and services are identified separately

— Purchases of goods and services purchased for resale in the same condition as received (13 12 0)

— Payments for agency workers (13 13 1)

— Payments for long term rental and operational leasing of goods (13 41 1)

— Purchases of energy products (20 11 0)

For the statistics on activities of NACE Rev.2 groups 65.1 and 65.2, Total purchases of goods and services is calculated as:

For life insurance:

Reinsurance balance (32 18 0),

+

+

+

[(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions
(37 30 1)] × (Investment income (32 22 0) — Value re-adjustments on investments (32 71 5) — Gains on the
realisation of investments (32 71 6) — Income from participating interests (32 71 1)),

Commissions (32 61 1),

External expenditure on goods and services (32 61 4)

For non-life insurance and reinsurance:

Reinsurance balance (32 18 0),

+

+

+

[(Total gross technical provisions (37 30 0) — Total net technical provisions (37 30 1))/Total net technical provisions
(37 30 1)] × (Investment income (32 42 0) — Value re-adjustments on investments (32 71 5) — Gains on the
realisation of investments (32 71 6) — Income from participating interests (32 71 1)),

Commissions (32 61 1),

External expenditure on goods and services (32 61 4)

For the statistics on activities defined in Section 3 of Annex VI of Regulation (EC) No 295/2008, total purchases of goods and
services is calculated as:

Commissions payable (42 15 0),

+

+

Other administrative expenses (42 32 2),

Other operating charges (42 33 0).

For the statistics on activities defined in Section 3 of Annex VII of Regulation (EC) No 295/2008, The variable Total purchases of
goods and services (13 11 0) is used in the calculation of the variable Total operational expenses (48 06 0).

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Official Journal of the European Union

L 86/25

Code:

13 12 0

Name:

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

Annex:

I to IV

Definition

Purchases for resale are purchases of goods for resale to third parties without further processing. It also includes purchases
of services by ‘invoicing’ service companies, i.e. those whose turnover is composed not only of agency fees charged on a
service transaction (as in the case of estate agents) but also the actual amount involved in the service transaction, e.g.
transport purchases by travel agents. The value of goods and services which are sold to third parties on a commission basis
are excluded since these goods are neither bought nor sold by the agent receiving the commission.

When services for resale are referred to here, the services concerned are the output from service activities, rights to use
predetermined services, or physical supports for services. Purchases of goods and services purchased for resale in the same
condition as received are valued at the purchase price excluding deductible VAT and other deductible taxes linked directly to
turnover. All other taxes and duties on the products are therefore not deducted from the valuation of the purchases of goods
and services.

The treatment of taxes on production is not relevant in the valuation of these purchases.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

Purchases of goods and services purchased for resale in the same condition as received may not be isolated in company
accounts. It is a part of

— Raw materials and consumables

— Other external charges

— Other operating charges

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Com-mission Regulation (EC)
No 1725/2003

Purchases of goods and services purchased for resale in the same condition as received may not be isolated in company
accounts. It is part of the following accounting headings from the nature of expense method

— Raw materials and consumables used (before account is made of changes in stocks of goods and services)

— Other expenses

Purchases of goods and services purchased for resale in the same condition as received may not be isolated in company
accounts. It is part of the following accounting headings from the function of expense method:

— Cost of sales (before account is made of changes of goods and services and excluding employee benefits costs,

depreciation and amortization costs)

— Other expenses

L 86/26

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Official Journal of the European Union

31.3.2009

Link to other variables:

Part of Total purchases of goods and services (13 11 0)

— Purchases of goods and services purchased for resale in the same condition as received is used in the calculation of
Gross margin on goods for resale (12 13 0), in Production value (12 12 0) and other aggregates and balances.

Code:

13 13 1

Name:

Payments for agency workers

Annex:

I to IV

Definition

Included in this figure are payments to temporary employment agencies and similar organisations supplying workers to
clients' businesses for limited periods of time to supplement or temporarily replace the working force of the client, where
the individuals provided are employees of the temporary help service unit. However, these agencies and organisations do not
provide direct supervision of their employees at the clients' work sites. Only the payments for the provision of personnel
which is not linked to the provision of a particular industrial or other non-industrial service is included.

Link to company accounts

For the statistics on activities defined in Section 3 of Annexes I to IV of Regulation (EC) No 295/2008 except for the enterprises with an
activity classified in NACE Rev.2 Section K

4th Accounting Directive: Council Directive 78/660/EEC

Payments for agency workers may not be isolated in company accounts. It is part of other external charges and other
operating charges.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Payments for agency workers may not be isolated in company accounts. It is part of the heading other expenses or part of
raw materials and consumables used (in some cases when the agency workers concern production activities) from the nature
of expense method.

Payments for agency workers may not be isolated in company accounts. It is part of the headings cost of sales, distribution
costs, administrative expenses and/or other expenses from the function of expense method.

For the statistics on activities of NACE Rev. 2 groups 65.1 and 65.2

Payments for agency workers may not be isolated in company accounts as described in Article 34, III 16 of Council
Directive 91/674/EEC

For the statistics on activities of credit institutions of NACE rev.2 classes 64.19 and 64.92

Payments for agency workers may not be isolated in Other administrative expenses, as referred to in Article 27, item 8b, and
Article 28, item A 4b of Directive 86/635/EEC

Link to other variables:

Part of Total purchases of goods and services (13 11 0)

Code:

13 21 0

Name:

Change in stocks of goods and services

Annex:

III

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Official Journal of the European Union

L 86/27

Definition

Change in stocks (positive or negative) is the difference between the value of the stocks at the end and the beginning of the
reference period. Change in stocks may be measured by the value of entries into stocks less the value of withdrawals and the
value of any recurrent losses of goods held in stocks. Stocks are recorded at purchaser's prices exclusive of VAT if they are
purchased from another unit, otherwise at production cost.

Among stocks (and the change in stocks), the following breakdown can be made:

— stocks of finished goods

— stocks of work in progress

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

— stocks of raw materials and consumables.

Included are the stocks of finished products or in the course of production, which have been produced by the unit and
which have not yet been sold. These products include work in progress belonging to the unit, even if the products in
question are in the possession of third parties. Equally, products held by the unit which belong to third parties are excluded.

Included are the stocks of goods and services bought for the sole purpose of reselling them in the same condition. Excluded
are stocks of goods and services which are provided to third parties on a commission basis. Products purchased for resale
and stocked by services enterprises can include goods (industrial equipment in the case of ‘turnkey’ engineering contracts, or
buildings in the case of property development, etc.) as well as services (rights to use advertising space, transport,
accommodation, etc.).

When services are stocked the services concerned are the output from service activities, rights to use predetermined services,
or physical supports for services.

Included also are the stocks of raw and ancillary materials, intermediary products, components, energy, non-capitalised
small tools and services which belong to the unit.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Changes in stocks of goods and services can be calculated from the following headings;

Variation in stocks of finished goods and in work in progress

Part of raw materials and consumables

Part of other external charges

Part of other operating charges

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Changes in stocks of goods and services can be calculated from the following headings in the income statement according to
the nature of expenses

Changes in inventories of finished goods and work in progress;

Part of raw materials and consumables used

Part of other expenses

L 86/28

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Official Journal of the European Union

31.3.2009

Changes in stocks of goods and services can be calculated from the following headings in the income statement according to
the function of expenses

Part of Cost of sales;

Part of distribution costs

Part of administrative expenses

Part of other expenses

Link to other variables:

— Change in stocks of goods and services is used in the calculation of Value added at factor costs (12 15 0) and other

aggregates and balances.

— Change in stocks of goods and services may be broken down by type of stocks: i) Change in stocks of goods and
services purchased for resale in the same condition as received (13 21 1) ii) Change in stocks of finished products and
work in progress manufactured by the unit (13 21 3) and iii) Change in stocks of raw materials and consumables.

Code:

13 21 1

Name:

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

Annex:

III

Definition

This variable is defined as the change in stocks at purchaser's prices exclusive of VAT between the end and the beginning of
the reference period. The change in stocks may be measured by the value of entries into stocks of products purchased for
resale less the value of withdrawals and the value of any recurrent losses of goods held in stocks.

Included in these stocks are goods and services bought for the sole purpose of reselling them in the same condition.
Excluded are stocks of goods and services which are provided to third parties on a commission basis.

Products purchased for resale and stocked by services enterprises can include goods (industrial equipment in the case of
‘turnkey’ engineering contracts, or buildings in the case of property development, etc.) as well as services (rights to use
advertising space, transport, accommodation, etc.).

When services are stocked the services concerned are the output from service activities, rights to use predetermined services,
or physical supports for services.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Change in stocks of goods purchased for resale in the same condition as received may not be isolated in company accounts.
They are part of raw materials and consumables, other external charges and other operating charges

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Com-mission Regulation (EC)
No 1725/2003

Changes in stocks of goods and services for resale in the same condition as received may not be isolated in company
accounts. They are part of raw materials and consumables used and other expenses in the income statement according to the
nature of expenses

31.3.2009

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Official Journal of the European Union

L 86/29

Changes in stocks of goods and services for resale in the same condition as received may not be isolated in company
accounts. They are part of Cost of sales and other expenses in the income statement according to the function of expenses

Link to other variables:

— Change in stocks of goods purchased for resale in the same condition is used in the calculation of gross margin on

goods for resale (12 13 0), Production value (12 12 0) and other aggregates and balances.

— Part of Change in stocks of goods and services (13 21 0)

Code:

13 21 3

Name:

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

Annex:

II and IV

Definition

This variable is defined as the change in the value of the stocks of finished products or in the course of production, which
have been produced by the unit and which have not yet been sold, between the first and last days of the reference period.

These products include work in progress belonging to the unit, even if the products in question are in the possession of third
parties. Equally, products held by the unit which belong to third parties are excluded.

Stocks are valued at production cost, and are valued prior to value adjustments (such as depreciation).

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Change in stocks of finished goods and work in progress are recorded in company accounts as the heading Variation in
stocks of finished goods and work in progress.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Changes in stocks of finished goods and work in progress are recorded in the income statement according to the nature of
expenses as the Heading Changes in inventories of finished goods and work in progress;

Changes in stocks of finished goods and work in progress are part of the Heading cost of sales in the income statement
according to the function of expenses

Link to other variables:

— Change in stocks of finished goods and work in progress manufactured by the unit is used in the calculation of

Production value (12 12 0) and other aggregates and balances.

— Part of Change in stocks of goods and services (13 21 0)

Code:

13 31 0

Name:

Personnel costs

Annex:

I to VII

Definition

Personnel costs are defined as the total remuneration, in cash or in kind, payable by an employer to an employee (regular
and temporary employees as well as home workers) in return for work done by the latter during the reference period.
Personnel costs also include taxes and employees' social security contributions retained by the unit as well as the employer's
compulsory and voluntary social contributions.

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Official Journal of the European Union

31.3.2009

Personnel costs are made up of:

— wages and salaries

— employers' social security costs

All remuneration paid during the reference period is included, regardless of whether it is paid on the basis of working time,
output or piecework, and whether it is paid regularly or not. Included are all gratuities, workplace and performance bonuses,
ex gratia payments, thirteenth month pay (and similar fixed bonuses), payments made to employees in consideration of
dismissal, lodging, transport, cost of living and family allowances, commissions, attendance fees, over-time, night work etc.
as well as taxes, social security contributions and other amounts owed by the employees and retained at source by the
employers.

Also included are the social security costs for the employer. These include employer's social security contributions to
schemes for retirement pensions, sickness, maternity, disability, unemployment, occupational accidents and diseases, family
allowances as well as other schemes. These costs are included regardless of whether they are statutory, collectively agreed,
contractual or voluntary in nature.

Payments for agency workers are not included in personnel costs.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Personnel costs can be calculated directly from the following accounting headings;

— Staff costs, which is the sum of the headings wages and salaries and social security costs

Council Regulation (EC) No 1606/2002 and Commission Regulation (EC) No 1725/2003

Personnel costs can be calculated directly from the accounting heading Employee benefits costs in the income statement
according to the nature of expenses

Employee benefits costs are disclosed in addition to the income statement according to the function of expenses

Link to other variables:

Personnel costs is based on

Wages and salaries (13 32 0)

+

Social security costs (13 33 0)

Personnel costs is used in the calculation of Gross operating surplus (12 17 0) and other aggregates and balances.

Code:

13 32 0

Name: Wages and salaries

Annex:

I to IV

Definition

Wages and salaries are defined as ‘the total remuneration, in cash or in kind, payable to all persons counted on the payroll
(including homeworkers), in return for work done during the accounting period.’ regardless of whether it is paid on the
basis of working time, output or piece-work and whether it is paid regularly or not.

Wages and salaries include the values of any social contributions, income taxes, etc. payable by the employee even if they are
actually withheld by the employer and paid directly to social insurance schemes, tax authorities, etc. on behalf of the
employee. Wages and salaries do not include social contributions payable by the employer.

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Official Journal of the European Union

L 86/31

Wages and salaries include: all gratuities, bonuses, ex gratia payments, ‘thirteenth month payments’, severance payments,
lodging, transport, cost-of-living, and family allowances, tips, commission, attendance fees, etc. received by employees, as
well as taxes, social security contributions and other amounts payable by employees and withheld at source by the employer.
Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity leave or
short-time working may be recorded here or under social security costs, dependent upon the unit's accounting practices.

Payments for agency workers are not included in wages and salaries.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Wages and salaries are recorded in company accounts as the heading Wages and salaries.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Wages and salaries are part of the heading Employee benefits costs in the income statement according to the nature of
expenses

Wages and salaries are part of the heading Employee benefits costs disclosed in addition to the income statement according
to the function of expenses

Link to other variables:

Wages and salaries is used in the calculation of Personnel costs (13 31 0)

Code:

13 33 0

Name:

Social security costs

Annex:

I to IV

Definition

Employers' social security costs correspond to an amount equal to the value of the social contributions incurred by
employers in order to secure for their employees the entitlement to social benefits.

Social security costs for the employer include the employer's social security contributions to schemes for retirement
pensions, sickness, maternity, disability, unemployment, occupational accidents and diseases, family allowances as well as
other schemes.

Included are the costs for all employees including homeworkers and apprentices.

Charges are included for all schemes, regardless of whether they are statutory, collectively agreed, contractual or voluntary in
nature. Wages and salaries which the employer continues to pay in the event of illness, occupational accident, maternity
leave or short-time working may be recorded here or under wages and salaries, dependent upon the unit's accounting
practices.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Social security costs are recorded in company accounts as the heading Social security costs.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Social security costs are part of the heading Employee benefits costs in the income statement according to the nature of
expenses

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Official Journal of the European Union

31.3.2009

Social security costs are part of the heading Employee benefits costs disclosed in addition to the income statement according
to the function of expenses

Link to other variables:

Social security costs is used in the calculation of Personnel costs (13 31 0)

Code:

13 41 1

Name:

Payments for long term rental and operational leasing of goods

Annex:

II and IV

Definition

The payments for long-term rental include all charges relative to the renting of tangible goods for a period greater than one
year.

Operational leases are those leases which do not transfer substantially all the risks and rewards incident to legal ownership
to the lessee. Under an operational lease, the lessee acquires the right to use a durable good for a certain period of time,
which may be long or short and not necessarily settled in advance. When the leasing period expires, the lessor expects to
receive his good back in more or less the same condition as when he hired it out, apart from normal wear and tear. Thus the
leasing period does not cover all, or a predominant part of, the good's economic lifetime. Payments for the operational
leasing of goods relate to the cost of using the tangible goods made available to the unit through these contracts.

If all risks and rewards of ownership are, de facto though not de jure, transferred from lessor to lessee, the lease is a financial
one. In financial leasing, the leasing period covers all, or most of, the economic lifetime of the durable good. At the end of
the leasing period the lessee often has the option to buy the good at a nominal price. The lessor does not need to possess
any expertise about the good in question. He offers no repair, maintenance or replacement services to the lessee. Normally,
the good is chosen by the lessee and delivered directly to him by the producer or seller. The lessor's role is thus purely
financial. All payments regarding financial leasing should be excluded from variable 13 41 1. The purchase price of the good
in question should be recorded under gross investments at the time of the acquisition of the good.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

Payments for long term rental and operational leasing of goods may not be isolated in company accounts. It is part of other
external charges and other operating charges.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Payments for long term rental and operational leasing of goods may not be isolated in company accounts. It is part of other
expenses in the income statement according to the nature of expenses

Payments for long term rental and operational leasing of goods may not be isolated in company accounts. It is part of other
expenses in the income statement according to the function of expenses.

Link to other variables:

Part of Total purchases of goods and services (13 11 0)

Code:

15 11 0

Name:

Gross investment in tangible goods

Annex:

I to IV, VI and VII

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Official Journal of the European Union

L 86/33

Definition

Investment during the reference period in all tangible goods. Included are new and existing tangible capital goods, whether
bought from third parties, acquired under a financial lease contract (i.e. the right to use a durable good in exchange for rental
payments over a predetermined and protracted term) or produced for own use (i.e. Capitalised production of tangible capital
goods), having a useful life of more than one year including non-produced tangible goods such as land. The threshold for
the useful life of a good that can be capitalised may be increased according to company accounting practices where these
practices require a greater expected useful life than the 1 year threshold indicated above.

All investments are valued prior to (i.e. gross of) value adjustments, and before the deduction of income from disposals.
Purchased goods are valued at purchase price, i.e. transport and installation charges, fees, taxes and other costs of ownership
transfer are included. The value of goods acquired via financial lease corresponds to the market value of the good if it had
been purchased in the year of acquisition only. This value is in principle known in the contract or can be estimated by
summing-up the part of the instalments that cover the capital reimbursement. The part of instalments corresponding to the
interest payments are to be excluded. Own produced tangible goods are valued at production cost. Goods acquired through
restructurations (such as mergers, take-overs, break-ups, split-off) are excluded. Purchases of small tools which are not
capitalised are included under current expenditure.

Also included are all additions, alterations, improvements and renovations which prolong the service life or increase the
productive capacity of capital goods.

Current maintenance costs are excluded as is the value and current expenditure on capital goods used under rental and
operational lease contracts. Annual payments for assets used under financial leasing should be excluded. Investments in
intangible and financial assets are excluded.

Financial leasing furthermore is characterized by the fact that all risks and rewards of ownership are de facto though not de
jure transferred from lessor to lessee. The leasing period covers all, or most of, the economic lifetime of the durable good. At
the end of the leasing period the lessee often has the option to buy the good at nominal price. The lessor's role is purely
financial.

Concerning the recording of investments where the invoicing, delivery, payment and first use of the good may take place in
different reference periods, the following method is proposed as an objective:

Investments are recorded when the ownership is transferred to the unit that intends to use them. For the goods acquired via
financial leasing the value is to be recorded at the time when the good is delivered to the lessee. Capitalised production is
recorded when produced. Concerning the recording of investments made in identifiable stages, each part-investment should
be recorded in the reference period in which they are made.

In practice this may not be possible and company accounting conventions may mean that the following approximations to
this method need to be used:

i)

investments are recorded in the reference period in which they are delivered,

ii)

investments are recorded in the reference period in which they enter into the production process,

iii)

investments are recorded in the reference period in which they are invoiced,

iv)

investments are recorded in the reference period in which they are paid for.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

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Official Journal of the European Union

31.3.2009

4th Accounting Directive: Council Directive 78/660/EEC

Tangible goods are listed in company accounts under Fixed assets — tangible assets. The value of tangible goods acquired
through financial leasing is not referred to in the IVth Accounting Directive. However, some national accounting standards
do permit these goods to be capitalised in the balance sheet.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Tangible goods are listed in company accounts under Property, plant and equipment. Information regarding financial leases
has to be disseminated separately in the company accounts.

Link to other variables:

Gross investment in tangible goods is based on

Gross investment in land (15 12 0)

+

+

+

Gross investment in existing buildings and structures (15 13 0)

Gross investment in construction and alteration of buildings (15 14 0)

Gross investment in machinery and equipment (15 15 0)

Gross investment in tangible goods can be greater than the sum of 15 12 0+15 13 0+15 14 0+15 15 0 as there are asset
items such as art, forests, orchards, cattle… which cannot be attributed to either of the categories of tangible goods.

Code:

15 12 0

Name:

Gross investment in land

Annex:

II to IV

Definition

Included under this variable, in addition to land, are underground deposits, forests and inland waters. Where land is
purchased with existing buildings and the value of the two components is not separable, the total is recorded under this
heading if it is estimated that the value of the land exceeds the value of the existing buildings. If the existing buildings are
estimated to be of greater value than the land, the total is recorded under gross investment in existing buildings and
structures (15 13 0). Also included here is land merely improved by levelling, the laying of pipes or by the provision of paths
or roads. Land acquired through restructurations (such as mergers, take-overs, break-ups, split-off) is excluded.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Land is not isolated in the list of tangible assets included in company accounts under Fixed assets — tangible assets — Land
and buildings. The part relating to buildings should be excluded from this. Part of payments on account and tangible assets
in course of construction should be included insofar as they relate to land.

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Official Journal of the European Union

L 86/35

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Gross investment in land is not isolated in the company accounts, it is included under Property, plant and equipment

Link to other variables:

Part of Gross investment in tangible goods (15 11 0)

Code:

15 13 0

Name:

Gross investment in existing buildings and structures

Annex:

II to IV

Definition

The investment includes the cost of the existing buildings (that have been used before) and structures which have been
acquired during the reference period. Where land is purchased with existing buildings and the value of the two components
is not separable, the total is recorded under this heading if it is estimated that the value of the existing buildings exceeds the
value of the land. If the land is estimated to be of greater value than the existing buildings, the total is recorded under gross
investment in land (15 12 0). Purchases of new buildings that have never been used are excluded. Existing buildings and
structures acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Gross investment in existing buildings and structures is not isolated in the list of tangible assets included in company
accounts under Fixed assets — tangible assets — Land and buildings. The parts relating to Land and construction and
alteration of buildings should be excluded from this. Part of payments on account and tangible assets in course of
construction should be included insofar as they relate to existing buildings and structures.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Com-mission Regulation (EC)
No 1725/2003

Gross investment in existing buildings and structures is not isolated in the company accounts, it is included under Property,
plant and equipment

Link to other variables:

Part of Gross investment in tangible goods (15 11 0)

Code:

15 14 0

Name:

Gross investment in construction and alteration of buildings

Annex:

II to IV

Definition

This variable covers expenditure during the reference period on the construction or conversion of buildings. Purchases of
new buildings that have never been used are included. Also included are all additions, alterations, improvements and
renovations which prolong the service life or increase the productive capacity of buildings.

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Official Journal of the European Union

31.3.2009

Included are permanent installations such as water supply, central heating, air conditioning,
lighting etc. as well as
construction expenditure related to oil wells (drilling), operational mines, pipe lines, power transmission lines, gas-pipes,
railway lines, port installations, roads, bridges, viaducts, drains and other site improvements. Current maintenance costs are
excluded.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Gross investment in construction and alteration of buildings is not isolated in the list of tangible assets included in company
accounts under Fixed assets — tangible assets — Land and buildings. The parts relating to Land and existing buildings and
structures should be excluded from this. Part of payments on account and tangible assets in course of construction should
be included insofar as they relate to existing construction and alteration of buildings.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Gross investment in construction and alteration of buildings is not isolated in the company accounts, it is included under
Property, plant and equipment

Link to other variables:

Part of Gross investment in tangible goods (15 11 0)

Code:

15 15 0

Name:

Gross investment in machinery and equipment

Annex:

II to IV

Definition

This variable covers machinery (office machines, etc.), special vehicles used on the premises, other machinery and
equipment, all vehicles and boats used off the premises, i.e. motor cars, commercial vehicles and lorries as well as special
vehicles of all types, boats, railway wagons, etc. acquired new or second hand during the reference period.. Machinery and
equipment acquired through restructurations (such as mergers, take-overs, break-ups, split-off) are excluded. Also included
are all additions, alterations, improvements and renovations which prolong the service life or increase the productive
capacity of these capital goods. Current maintenance costs are excluded.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Gross investment in machinery and equipment is included in the list of tangible assets included in company accounts under
Fixed assets — tangible assets — Plant and machinery and other fixtures and fittings, tools and equipment. Part of payments
on account and tangible assets in course of construction should be included insofar as they relate to machinery and
equipment.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Gross investment in machinery and equipment is not isolated in the company accounts, it is included under Property, plant
and equipment. Part of payments on account and tangible assets in course of construction should be included insofar as they
relate to machinery and equipment

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Official Journal of the European Union

L 86/37

Link to other variables:

Part of Gross investment in tangible goods (15 11 0)

Code:

15 21 0

Name:

Sales of tangible investment goods

Annex:

II to IV

Definition

Sales of tangible goods includes the value of existing tangible capital goods, sold to third parties. Sales of tangible capital
goods are valued at the price actually received (excluding VAT), and not at book value, after deducting any costs of
ownership transfer incurred by the seller. Value adjustments and disposals other than by sale are excluded

Link to company accounts

Sales of investment goods are not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed
assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Tangible investment goods refers to assets listed in company accounts under Fixed assets — tangible assets.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Tangible investment goods refer to assets listed in company accounts under Property, plant and equipment

Code:

15 42 0

Name:

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

Annex:

II

Definition

Investment in concession, patents, licences, trade marks and similar rights are recognised to be an intangible asset if and
only if it is probable that the future economic benefits that are attributable to the asset will flow to the enterprise and if the
cost of the asset can be measured reliably. This requirement applies whether an intangible asset is acquired externally or
generated internally.

A concession is a business operated under a contract or license associated with a degree of exclusivity in exploiting a
business within a certain geographical area. For example, sports arenas or public parks may have concession stands; and
public services such as water supply may be operated as concessions. The owner of the concession — the concessionaire —
operates as an independent business and pays either a fixed fee, a percentage of revenue or profit, or both to the entity with
the ability to assign exclusive rights for an area or facility. A concession may involve the transfer to the concessionaire of the
right to use some existing infrastructure required to carry out a business (such as a water supply system in a city).

A patent is a legal title of industrial property granting its owner the exclusive right to exploit an invention commercially for
a limited area and time. The patent confers its owner the right to stop others from, among other things, making, using or
selling such invention without authorization. In return for the exclusive right to exploit it, the technical details of the
invention are published. Patentability requires novelty, inventiveness and industrial applicability of the invention.

A licensor may grant license under ‘intellectual property’ to do something (such as copy software or use a patented
invention) without fear of a claim of intellectual property infringement brought by the licensor. A license under intellectual
property commonly has several component parts, including a term, territory, renewal, as well as other limitations deemed
vital to the licensor.

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Official Journal of the European Union

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A trademark is a distinctive sign that can be represented graphically. A competitive tool, it is a means for industries and
other businesses of attracting and retaining customers by distinguishing their goods and services from their competitors'

A Mark is used to differentiate a product or a service. Trademarks can be two- or three-dimensional and can be made up of
words, pictures, colours, and/or sounds and so forth.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Concessions, patents, licenses, trademarks and similar rights refer to assets listed in company accounts under Fixed assets —
intangible assets.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Concessions, patents, licenses, trademarks and similar rights refer to assets listed in company accounts under intangible
assets.

Code:

15 44 1

Name:

Investment in purchased software

Annex:

II, IV

Definition

Investment in purchased software are recognised to be an intangible asset if and only if it is probable that the future
economic benefits that are attributable to the asset will flow to the enterprise and if the cost of the asset can be measured
reliably. If the purchase of software does not meet these conditions, it is recognised as an expense when it is incurred and
included in the value of variable 13 11 0 Total purchases of goods and services.

The investment in purchased software comprises its purchase price, including any import duties and non-refundable
purchase taxes, and any directly attributable expenditure on preparing the software for its intended use. Directly attributable
expenditure includes, for example, professional fees for its installation. Any trade discounts and rebates are deducted in
arriving at the cost.

Link to company accounts

Investment is not recorded in the balance sheet. However, the additions, disposals and transfers of all fixed assets as well as
the value adjustments of these fixed assets are shown in the balance sheet or the notes to the accounts.

4th Accounting Directive: Council Directive 78/660/EEC

Investments in software are listed in company accounts under Fixed assets — intangible assets.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

Investments in software refer to assets listed in company accounts under intangible assets.

Code:

16 11 0

Name:

Number of persons employed

Annex:

I to VII

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Definition

The number of persons employed is defined as the total number of persons who work in the observation unit (inclusive of
working proprietors, partners working regularly in the unit and unpaid family workers working regularly in the unit), as well
as persons who work outside the unit who belong to it and are paid by it (e.g. sales representatives, delivery personnel, repair
and maintenance teams). It includes persons absent for a short period (e.g. sick leave, paid leave or special leave), and also
those on strike, but not those absent for an indefinite period. It also includes part-time workers who are regarded as such
under the laws of the country concerned and who are on the pay-roll, as well as seasonal workers, apprentices and home
workers on the pay-roll.

The number of persons employed excludes manpower supplied to the unit by other enterprises, persons carrying out repair
and maintenance work in the enquiry unit on behalf of other enterprises, as well as those on compulsory military service.

Unpaid family workers refer to persons who live with the proprietor of the unit and work regularly for the unit, but do not
have a contract of service and do not receive a fixed sum for the work they perform. This is limited to those persons who are
not included on the payroll of another unit as their principal occupation.

Note:

In order to check the comparability of data, it is necessary to indicate whether voluntary workers have been
included under this heading or not.

The number of persons employed is a headcount and is measured as an annual average using at least data for each quarter
of the year except for the statistics on the activities defined in Section 3 of Annex V, VI and VII of Regulation (EC) No 295/
2008 for which the calculation can be done on the basis of data with a lower frequency.

Link to company accounts

4th Accounting Directive: Council Directive 78/660/EEC

The number of persons employed is recorded in the notes on the company accounts (Article 43 (9)).

Link to other variables:

The number of persons employed may be broken down into the Number of employees (16 13 0) and unpaid persons
employed (16 12 0).

Code:

16 11 1

Name:

Number of persons employed broken down by category of credit institutions

Annex: VI

Definition:

The number of persons employed (see variable 16 11 0) is broken down by category of credit institutions as follows:
Licensed banks, Specialised credit granting institutions, Other credit institutions. This breakdown enables to allocate the
categories of credit institutions to the relevant NACE Rev.2 classes.

Link to other variables:

Number of persons employed broken down by category of credit institutions is a further breakdown of the number of
persons employed (16 11 0).

Code:

16 11 2

Name:

Number of women employed

Annex: VI

Definition:

The number of persons employed (see variable 16 11 0) of the female sex.

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Link to other variables:

Number of women employed is part of the number of persons employed (16 11 0).

Code:

16 12 0

Name:

Number of unpaid persons employed

Annex:

I to IV and VI

Definition

The number of unpaid persons employed is defined as the number of persons who work regularly in the observation unit
and who do not receive compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind
(unpaid family workers, working proprietors not receiving a compensation in the form of wages, salaries, ….).

Link to other variables:

Number of unpaid persons employed (16 12 0) is calculated as the difference between the number of person employed
(16 11 0) and the number of employees (16 13 0).

Code:

16 13 0

Name:

Number of employees

Annex:

I to IV and VI

Definition

The number of employees is defined as those persons who work for an employer and who have a contract of employment
and receive compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind. (All persons
for whom payments are booked under the heading personnel costs in the profit and loss accounts of the enterprise should
be included even if in some cases no contract of employment exists).

The relationship of employer to employee exists when there is an agreement, which may be formal or informal, between an
enterprise and a person, normally entered into voluntarily by both parties, whereby the person works for the enterprise in
return for remuneration in cash or in kind.

A worker is considered to be a wage or salary earner of a particular unit if he or she receives a wage or salary from the unit
regardless of where the work is done (in or outside the production unit). A worker from a temporary employment agency is
considered to be an employee of the temporary employment agency and not of the unit (customer) in which they work.

In particular the following are considered as employees:

— paid working proprietors;

— students who have a formal commitment whereby they contribute to the unit's process of production in return for

remuneration and/or education services;

— employees engaged under a contract specifically designed to encourage the recruitment of unemployed persons;

— homeworkers if there is an explicit agreement that the homeworker is remunerated on the basis of the work done and

they are included on the pay-roll.

The number of employees includes part-time workers, seasonal workers, persons on strike or on short-term leave, but
excludes those persons on long-term leave.

The number of employees does not include voluntary workers.

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The number of employees is calculated in the same manner as the Number of persons employed, namely it is a headcount
and is measured as an annual average using data for at least each quarter of the year except for the statistics on the activities
defined in Section 3 of Annex VI of Regulation (EC) No 295/2008 for which the calculation can be done on the basis of data
with a lower frequency.

Link to other variables:

Part of the Number of persons employed (16 11 0)

Code:

16 13 6

Name:

Number of female employees

Annex: VI

Definition:

The number of employees (see variable 16 13 0) of the female sex.

Link to other variables:

Number of female employees is part of the number of employees (16 13 0).

Code:

16 14 0

Name:

Number of employees in full time equivalent units

Annex:

I to IV and VI

Definition

The number of employees converted into full time equivalents (FTE).

Figures for the number of persons working less than the standard working time of a full-year full-time worker, should be
converted into full time equivalents, with regard to the working time of a full-time full-year employee in the unit. It is the
total hours worked divided by the average annual number of hours worked in full-time jobs within the economic territory.
Since the length of a full-time job has changed through time and differs between industries, methods which establish the
average proportion and average hours of less than full-time jobs in each job group have to be used. A normal full-time week
must first be estimated in each job group. If possible, a job group can be defined, inside an industry, according to sex and
(or) kind of work of people. Hours contractually agreed upon can constitute for employee jobs, the appropriate criteria for
determining those figures. Full-time equivalent is calculated separately in each job group, then summed.

Included in this category are people working less than a standard working day, less than the standard number of working
days in the week, or less than the standard number of weeks/months in the year. The conversion should be carried out on
the basis of the number of hours, days, weeks or months worked.

Link to other variables:

The Number of hours worked by employees (16 15 0)) may be used in the conversion of the Number of employees
(16 13 0) into full-time equivalents.

Code:

16 15 0

Name:

Number of hours worked by employees

Annex:

II and IV

Definition

The total number of hours worked by employees represents the aggregate number of hours actually worked for the output
of the observation unit during the reference period.

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This variable excludes hours paid but not actually worked such as for annual leave, holidays and sick leave. It also excludes
meal breaks and commuting between home and work.

Included are hours actually worked during normal working hours; hours worked in addition to those; time which is spent at
the place of work on tasks such as preparing the site and time corresponding to short periods of rest at the work place.

If the exact number of hours actually worked is not known, it may be estimated on the basis of the theoretical number of
working hours and the average rate of absences (sickness, maternity, etc.).

Link to other variables:

The number of hours worked by employees may be used in the conversion of the Number of employees (16 13 0) into the
Number of employees in full time equivalent units (16 14 0).

Code:

16 91 0

Name:

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

Annex:

IX

Definition

The number of persons employed is defined as the total number of persons who work in the observation unit (inclusive of
working proprietors, partners working regularly in the unit and unpaid family workers), as well as persons who work
outside the unit who belong to it and are paid by it (e.g. sales representatives, delivery personnel, repair and maintenance
teams). It includes persons absent for a short period (e.g. sick leave, paid leave or special leave), and also those on strike, but
not those absent for an indefinite period. It also includes part-time workers who are regarded as such under the laws of the
country concerned and who are on the pay-roll, as well as seasonal workers, apprentices and home workers on the pay-roll.

The number of persons employed excludes manpower supplied to the unit by other enterprises, persons carrying out repair
and maintenance work in the enquiry unit on behalf of other enterprises, as well as those on compulsory military service.

Unpaid family workers refer to persons who live with the proprietor of the unit and work regularly for the unit, but do not
have a contract of service and do not receive a fixed sum for the work they perform. This is limited to those persons who are
not included on the payroll of another unit as their principal occupation.

Note:

In order to check the comparability of data, it is necessary to indicate whether voluntary workers have been
included under this heading or not.

Code:

16 91 1

Name:

Number of employees in the population of active enterprises in t

Annex:

IX

Definition

The number of employees is defined as those persons who work for an employer and who have a contract of employment
and receive compensation in the form of wages, salaries, fees, gratuities, piecework pay or remuneration in kind.

The relationship of employer to employee exists when there is an agreement, which may be formal or informal, between an
enterprise and a person, normally entered into voluntarily by both parties, whereby the person works for the enterprise in
return for remuneration in cash or in kind.

A worker is considered to be a wage or salary earner of a particular unit if he or she receives a wage or salary from the unit
regardless of where the work is done (in or outside the production unit). A worker from a temporary employment agency is
considered to be an employee of the temporary employment agency and not of the unit (customer) in which they work.

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In particular the following are considered as employees:

— paid working proprietors,

— students who have a formal commitment whereby they contribute to the unit's process of production in return for

remuneration and/or education services,

— employees engaged under a contract specifically designed to encourage the recruitment of unemployed persons,

— homeworkers if there is an explicit agreement that the homeworker is remunerated on the basis of the work done and

they are included on the pay-roll.

The number of employees includes part-time workers, seasonal workers, persons on strike or on short-term leave, but
excludes those persons on long-term leave.

The number of employees does not include voluntary workers.

The number of employees is calculated in the same manner as the number of persons employed, namely as the number of
jobs and is measured as an annual average.

Code:

16 92 0

Name:

Number of persons employed in the population of births in t

Annex:

IX

Definition

The number of persons employed is defined as in characteristic 16 91 0. The population of births is defined as in
characteristic 11 92 0.

Code:

16 92 1

Name:

Number of employees in the population of births in t

Definition

The number of employees is defined as in characteristic 16 91 1. The population of births is defined as in characteristic
11 92 0.

Code:

16 93 0

Name:

Number of persons employed in the population of deaths in t

Annex:

IX

Definition

The number of persons employed is defined as in characteristic 16 91 0. The population of deaths is defined as in
characteristic 11 93 0.

Code:

16 93 1

Name:

Number of employees in the population of deaths in t

Annex:

IX

Definition

The number of employees is defined as in characteristic 16 91 1. The population of deaths is defined as in characteristic
11 93 0.

Code:

16 94 1

Name:

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

Code:

16 94 2

Name:

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

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Code:

16 94 3

Name:

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

Code:

16 94 4

Name:

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

Code:

16 94 5

Name:

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

Annex:

IX

Definition

The number of persons employed is defined as in characteristic 16 91 0. The population of births is defined as in
characteristic 11 92 0. Survival is defined as in characteristics 11 94 1 to 11 94 5.

Code:

16 95 1

Name:

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

Code:

16 95 2

Name:

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

Code:

16 95 3

Name:

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

Code:

16 95 4

Name:

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

Code:

16 95 5

Name:

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

Annex:

IX

Definition

The number of persons employed is defined as in characteristic 16 91 0. The population of births is defined as in
characteristic 11 92 0. Survival is defined as in characteristics 11 94 1 to 11 94 5.

Code:

17 32 0

Name:

Number of retail stores

Annex:

III

Definition

This is the total number of retail stores operated by the enterprise, either owned or rented. Stores are defined as fixed sales
premises which the customers enter to make their purchases. Retail stores are to be classified within the groups 47.1-47.7 of
NACE Rev.2.

Link to other variables:

Part of Number of local units (11 21 0)

Code:

17 33 1

Name:

Sales space

Annex:

III

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Definition

Sales space is the estimated surface area (in m2) of that part of the premises of the enterprise devoted to selling and display,
i.e.:

— the total space to which customers have access, including fitting rooms;

— counter space and window space;

— the space behind counters used by shop assistants.

Sales space does not include offices, storage and preparation rooms, workshops, staircases, cloakrooms and other amenity
rooms.

Code:

18 10 0

Name:

Turnover from agriculture, forestry, fishing and industrial activities

Annex:

III

Definition

The part of turnover derived from activities classified to Sections A to F of NACE Rev.2 .

Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

Link to company accounts

Turnover from agriculture, forestry, fishing and industrial activities can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Code:

18 11 0

Name:

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

Annex:

II and IV

Definition

The part of turnover derived from the principal activity of the unit. The principal activity of a unit is determined according
to the rules laid down in the Council Regulation (EC) No 696/93 on statistical units of 15 March 1993.

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

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Link to company accounts

Turnover from the principal activity at the NACE Rev. 2 three-digit level can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Code:

18 12 0

Name:

Turnover from industrial activities

Annex:

II

Definition

The part of turnover derived from activities classified to Sections B to F of NACE Rev.2.

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

Link to company accounts

Turnover from industrial activities can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Code:

18 12 1

Name:

Turnover from industrial activities excluding construction

Annex:

IV

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Definition

The part of turnover derived from activities classified to Sections B to E of NACE Rev.2.

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

Link to company accounts

Turnover from industrial activities excluding construction can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Part of Turnover from industrial activities (18 12 0)

Code:

18 12 2

Name:

Turnover from construction activities

Annex:

IV

Definition

The part of turnover derived from activities classified to Section F of NACE Rev.2.

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

Link to company accounts

Turnover from construction activities can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

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Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Part of Turnover from industrial activities (18 12 0)

Code:

18 15 0

Name:

Turnover from service activities

Annex:

II to IV

Definition

Revenue from all services rendered (banking and insurance services, business and personal services).

This variable encompasses turnover from service activities resulting from a principal or secondary activity; some service
activities may be performed by industrial units. These activities are classified to Sections H to N and P to S and also to the
maintenance and repair Groups 45.2 and 45.4 of Section G of NACE Rev.2.

Link to company accounts

Turnover from service activities may not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Code:

18 16 0

Name:

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

Annex:

II to IV

Definition

The part of turnover derived from the trading activities of purchase and resale of the unit and the intermediary activity of the
unit. This corresponds to the sales of goods purchased by the unit in its own Name and for its own account and resold in the
same condition in which they were purchased, or after such labelling, packaging and wrapping as is usually practised in
distributive trade enterprises as well as any commissions on purchases and sales made in the Name and on behalf of third
parties, and similar activities.

Resales may be broken down into:

— resales to other traders, professional users, etc. (wholesale sales);

— resales to households or small-scale users (retail sales).

These activities are classified in Section G of NACE Rev.2 (except the maintenance and repair Groups 45.2 and 45.4).

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Link to company accounts

Turnover from trading and intermediary activities may not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Code:

18 21 0

Name:

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

Annex:

III

Definition

The part of turnover to be broken down is the turnover from the trading activities of purchase and resale of the unit and the
intermediary activity of the unit (as defined for variable 18 16 0).

Link to company accounts

Turnover broken down by product may not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

The sum of the turnover for all products has to be equal to Turnover from trading and intermediary activities (18 16 0)

Code:

18 31 0

Name:

Turnover from building

Annex:

IV

Definition

The part of turnover derived from activities classified to Section F of NACE Rev.2 and relating to constructions classified as
buildings in the classification of types of constructions (CC).

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

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Link to company accounts

Turnover from building may not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Part of Turnover from industrial activities (18 12 0)

Part of Turnover from construction activities (18 12 2)

Code:

18 32 0

Name:

Turnover from civil engineering

Annex:

IV

Definition

The part of turnover derived from activities classified to Section F of NACE Rev.2 and relating to constructions classified as
civil engineering works in the classification of types of constructions (CC).

Turnover derived from the sale of goods and services which have been subject to a sub-contracting relationship is included.
Turnover derived from the resale of goods and services purchased for resale in the same condition is excluded.

Link to company accounts

Turnover from civil engineering may not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of revenue.

Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Part of Turnover from industrial activities (18 12 0)

Part of Turnover from construction activities (18 12 2)

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Code:

20 11 0

Name:

Purchases of energy products (in value)

Annex:

II and IV

Definition

Purchases of all energy products during the reference period should be included in this variable only if they are purchased to
be used as fuel. Energy products purchased as a raw material or for resale without transformation should be excluded. The
figure should be given in value only.

Link to company accounts

Purchases of energy products can not be isolated in company accounts.

4th Accounting Directive: Council Directive 78/660/EEC

It is part of Raw materials and consumables.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is part of the Raw materials and consumables used in the nature of expense method.

It is part of cost of sales, distribution costs and administrative expenses in the function or expense method.

Link to other variables:

Part of Total purchases of goods and services (13 11 0)

Code:

21 11 0

Name:

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

Annex:

II

Definition

Capital expenditures for methods, technologies, processes or equipment designed to collect and remove pollution and
pollutants (e.g. air emissions, effluents or solid waste) after their creation, prevent the spread of and measure the level of the
pollution, and treat and dispose of pollutants generated by the operating activity of the company.

It is the sum of expenditure in the environmental domains Protection of ambient air and climate, Wastewater management,
Waste management and Other environmental protection activities. Other environmental protection activities includes
Protection and remediation of soil, groundwater and surface water, Noise and vibration abatement, Protection of biodiversity
and landscape, Protection against radiation, Research and development, General environmental administration and
management, Education, training and information, Activities leading to indivisible expenditure and Activities not elsewhere
classified.

Included are:

— Investments in distinct, identifiable components supplementing existing equipment, which are implemented at the

end of or completely outside the production line (‘end-of-pipe’ equipment).

— Investments in equipment (e.g. filters or separate cleaning steps) which compose or extract pollutants within the
production line, when the removal of these added facilities would not affect in the main the functioning of the
production line.

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The main purpose or function of this capital expenditure is environmental protection and the total expenditure for these
should be reported.

The expenditure should be reported gross of any cost-offsets resulting from the generation and sale of marketable by-
products, savings made, or subsidies received.

Purchased goods are valued at the purchase price excluding deductible VAT and other deductible taxes directly linked to
turnover.

Excluded are:

— Actions and activities beneficial to the environment that would have been taken regardless of environmental
protection considerations, including measures that primarily aim at health and safety of the workplace and production
security.

— Measures to reduce pollution when the products are used or scrapped (environmental adaptation of products), unless
environmental policy and regulation expands the legal responsibility of the producer to cover also the pollution
generated by the products when used, or for taking care of the products when they become waste.

— Resource use and saving activities (e.g. water supply or the saving of energy or raw materials), unless the primary
purpose is environmental protection: e.g. when these activities aim at implementing national or international
environmental policy and are not undertaken for cost saving reasons.

Link to company accounts

The definition is based on the accounting standards applied by the company in its bookkeeping, in compliance with EU
accounting standards: i.e. these are expenditures that qualify for recognition as an asset.

Property, plant and equipment may be acquired for safety or environmental reasons. The acquisition of such property, plant
and equipment, while not directly increasing the future economic benefits of any particular item of property, plant and
equipment may be necessary in order for the enterprise to obtain the future economic benefits from its other assets. When
this is the case, such acquisitions of property, plant and equipment qualify for recognition as assets, in that they enable
future economic benefits from related assets to be derived by the enterprise in excess of what it could derive if they had not
been acquired. However, such assets are only recognised to the extent that the resulting carrying amount of such an asset
and related assets does not exceed the total recoverable amount of that asset and its related assets. For example, a chemical
manufacturer may have to install a certain new chemical handling process in order to comply with environmental
requirements on the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset
to the extent they are recoverable because, without them, the enterprise is unable to manufacture and sell chemicals.

Link to other variables:

Total environmental protection investments is the sum of the variables 21 11 0 and 21 12 0. Total environmental
protection expenditure is the sum of the variables 21 11 0, 21 12 0 and 21 14 0.

Part of:

15 11 0 Gross investment in tangible goods

Code:

21 12 0

Name:

Investment in equipment and plant linked to cleaner technologies (‘integrated technology’)

Annex:

II

Definition

Capital expenditures for new or adaptation of existing methods, technologies, processes, equipment (or parts thereof)
designed to prevent or reduce the amount of pollution created at the source (e.g. air emissions, effluents or solid waste),
thereby reducing the environmental impacts associated with the release of pollutants and/or with polluting activities.

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It is the sum of expenditure in the environmental domains Protection of ambient air and climate, Wastewater management,
Waste management and Other environmental protection activities. Other environmental protection activities includes
Protection and remediation of soil, groundwater and surface water, Noise and vibration abatement, Protection of biodiversity
and landscape, Protection against radiation, Research and development, General environmental administration and
management, Education, training and information, Activities leading to indivisible expenditure and Activities not elsewhere
classified.

Included are:

— Capital expenditures that involve distinct, separately identifiable (environmental parts of) methods, processes,
technologies and equipment. Their main purpose or function is environmental protection by definition and the total
expenditure of the (environmental parts of) methods, processes, technologies and equipment should be reported.

— Capital expenditures for methods, processes, technologies and equipment that are integrated with the overall operating
activity (production process/installation) in a way that makes it difficult to identify separately the pollution prevention
component. In these cases (integrated measures), only the environmental protection fraction of the total investment
should be reported.

This fraction corresponds to the additional investment vis-à-vis the capital expenditure that would have been incurred were
it not for the environmental protection considerations. Therefore, the alternative for comparison corresponds to the
cheapest alternative available to the company with similar functions and characteristics, except for those related to
environmental protection.

When the selected option is standard technology and there is no cheaper, less environmentally beneficial alternative
available to the company, the measure is by definition not an environmental protection activity, and no expenditure should
be reported.

The expenditure should be reported gross of any cost-offsets resulting from the generation and sale of marketable by-
products, savings made, or subsidies received.

Purchased goods are valued at the purchase price excluding deductible VAT and other deductible taxes directly linked to
turnover.

Excluded are:

— Actions and activities beneficial to the environment that would have been taken regardless of environmental
protection considerations, including measures that primarily aim at health and safety of the workplace and production
security.

— Measures to reduce pollution when the products are used or scrapped (environmental adaptation of products), unless
environmental policy and regulation expands the legal responsibility of the producer to cover also the pollution
generated by the products when used, or for taking care of the products when they become waste.

— Resource use and saving activities (e.g. water supply or the saving of energy or raw materials), unless the primary
purpose is environmental protection: e.g. when these activities aim at implementing national or international
environmental policy and are not undertaken for cost saving reasons.

Link to company accounts

The definition is based on the accounting standards applied by the company in its bookkeeping, in compliance with EU
accounting standards: i.e. these are expenditures that qualify for recognition as an asset.

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Property, plant and equipment may be acquired for safety or environmental reasons. The acquisition of such property, plant
and equipment, while not directly increasing the future economic benefits of any particular item of property, plant and
equipment may be necessary in order for the enterprise to obtain the future economic benefits from its other assets. When
this is the case, such acquisitions of property, plant and equipment qualify for recognition as assets, in that they enable
future economic benefits from related assets to be derived by the enterprise in excess of what it could derive if they had not
been acquired. However, such assets are only recognised to the extent that the resulting carrying amount of such an asset
and related assets does not exceed the total recoverable amount of that asset and its related assets. For example, a chemical
manufacturer may have to install a certain new chemical handling process in order to comply with environmental
requirements on the production and storage of dangerous chemicals; related plant enhancements are recognised as an asset
to the extent they are recoverable because, without them, the enterprise is unable to manufacture and sell chemicals.

Link to other variables:

Total environmental protection investments is the sum of the variables 21 11 0 and 21 12 0. Total environmental
protection expenditure is the sum of the variables 21 11 0, 21 12 0 and 21 14 0.

Part of:

15 11 0 Gross investment in tangible goods

Code:

21 14 0

Name:

Total current expenditure on environmental protection

Annex:

II

Definition

Total current expenditure on environmental protection is the expenditure for operating and maintaining an activity,
technology, process, equipment (or parts thereof) designed to prevent, reduce, treat or eliminate pollutants and pollution
(e.g. air emissions, effluents or solid waste) or any other degradation of the environment resulting from the operating
activity of the company.

It is the sum of expenditure in the environmental domains Protection of ambient air and climate, Wastewater management,
Waste management and Other environmental protection activities. Other environmental protection activities includes
Protection and remediation of soil, groundwater and surface water, Noise and vibration abatement, Protection of biodiversity
and landscape, Protection against radiation, Research and development, General environmental administration and
management, Education, training and information, Activities leading to indivisible expenditure and Activities not elsewhere
classified.

Total current expenditure on environmental protection should be reported gross of any cost-offsets resulting from the sale
of marketable by-products, savings or subsidies received.

Current expenditure is the sum of ‘in-house expenditure’ and ‘purchases of environmental protection services’:

— In-house expenditure includes all current expenditure on environmental protection except purchases of environmental
protection services from other units. It is the sum of labour costs, use of raw materials and consumables including
energy costs and payments for operational
leasing. For example related to: operation and maintenance of
environmental equipment, measurement and monitoring of pollution levels, environmental management,
information and education, environmental research and development.

— Purchases of environmental protection services include all fees, charges and similar payments to other organisations
(outside the reporting unit), public or private,
in exchange of environmental protection services related to the
environmental impacts of the operating activity of the company. For example, payments for collection and treatment
of waste and wastewater, payments related to decontamination of soil, regulatory charges, payments to environmental
consultants related to e.g. environmental information, certification or operation of environmental equipment.

Purchased goods and services are valued at the purchase price excluding deductible VAT and other deductible taxes directly
linked to turnover. Labour expenditure includes the gross wages and salaries including employers' charges and social security
costs, but excluding general overhead.

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Excluded are:

— Actions and activities beneficial to the environment that would have been taken regardless of environmental
protection considerations, including measures that primarily aim at health and safety of the workplace and production
security.

— Measures to reduce pollution when the products are used or scrapped (environmental adaptation of products), unless
environmental policy and regulation expands the legal responsibility of the producer to cover also the pollution
generated by the products when used, or for taking care of the products when they become waste.

— Resource use and saving activities (e.g. water supply or the saving of energy or raw materials), unless the primary
purpose is environmental protection: e.g. when these activities aim at implementing national or international
environmental policy and are not undertaken for cost saving reasons.

— Payments of taxes, fees or charges by the reporting unit that are not linked to purchasing an environmental service
related to the environmental impacts of the operating activity of the company, even if the government authorities have
earmarked the revenue for financing environmental protection activities (e.g. taxes on pollution).

— Calculated cost items such as depreciation of environmental equipment, capital loss due to forced replacement or

general overhead.

— Loss of income, compensatory charges, fines, penalties and similar which do not relate to an environmental protection

activity.

Link to company accounts

The definition of current expenditure is based on the accounting standards applied by the company in its bookkeeping, in
compliance with EU accounting standards: i.e. current expenditure includes all expenditure that is not capitalised but
charged to the profit and loss account.

It is the sum of purchase of raw materials and consumables, labour costs, public fees and charges, expenses for external
services and rental and leasing charges for environmental protection activities.

Link to other variables:

Total environmental protection investments is the sum of the variables 21 11 0 and 21 12 0. Total environmental
protection expenditure is the sum of the variables 21 11 0, 21 12 0 and 21 14 0.

Part of:

13 11 0 Total purchase of goods and services

13 31 0 Personnel costs

Code:

23 11 0

Name:

Payments to subcontractors

Annex:

II and IV

Definition

For the statistics on activities as defined in Section 3 of Annex II payments to subcontractors are payments made by the unit to
third parties in return for industrial goods and services supplied as part of a subcontracting relationship defined as follows:

Two enterprises are linked by a subcontracting relationship whenever conditions A and B are met together:

A.

B.

the customer enterprise, also said main contractor, participates in the conception of the product providing, even
partially, technical specifications to the supplier enterprise, also said subcontractor, and/or provides it with the
materials to be processed;

the customer enterprise sells the subcontracted product, either as such or as part of a more complex product, and
takes on the after-sales liability for the product.

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Note:

The mere stipulation of a colour, size or catalogue number does not constitute a technical specification in
itself. The manufacture of a tailor-made product does not of itself necessarily imply a subcontracting
relationship.

For the statistics on activities as defined in Section 3 of Annex IV payments to subcontractors are payments made by the unit to
third parties in return for construction works supplied as a part of a subcontracting relationship.

Two enterprises are linked by a subcontracting relationship, whenever conditions A, B, C and D are simultaneously satisfied:

A.

B.

C.

The customer enterprise contracts with the supplier enterprise, hereafter referred to as ‘sub-contractor’, for the
execution of works or services which are incorporated specifically in the construction process;

The customer enterprise is responsible for the final product of the construction process, the responsibility covers also
the parts carried out by the subcontractors; the subcontractor can in some cases carry some responsibility.

The customer enterprise provides specifications to the subcontractor, for example, the work or service executed by the
subcontractor must be tailor-made for the purposes of the specific project and cannot thus be a standardised or
catalogue work or services.

D.

The reciprocal contract is not otherwise ruled by an agreement of an associative type, such as a common answer for a
call for tender, a consortium or joint venture, etc.

Links with company accounts

Payments to subcontractors are not necessarily treated separately in company accounting.

4th Accounting Directive: Council Directive 78/660/EEC

They may be included in Other external charges and Other operating costs.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

They may be included in other expenses in the income statement according to the nature of expenses

They may be included in other expenses in the income statement according to the function of expenses.

Links with other variables

Part of Total purchases of goods and services (13 11 0).

Code:

23 12 0

Name:

Income from subcontracting

Annex:

IV

Definition

For the statistics on activities as defined in Section 3 of Annex IV Income from subcontracting is the turnover generated by the
unit's own construction works provided to a third party under a subcontracting relationship.

Two enterprises are linked by a subcontracting relationship, whenever conditions A, B, C and D are simultaneously satisfied:

A.

The customer enterprise contracts with the supplier enterprise, hereafter referred to as ‘sub-contractor’, for the
execution of works or services which are incorporated specifically in the construction process;

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B.

C.

The customer enterprise is responsible for the final product of the construction process, the responsibility covers also
the parts carried out by the subcontractors; the subcontractor can in some cases carry some responsibility.

The customer enterprise provides specifications to the subcontractor, for example, the work or service executed by the
subcontractor must be tailor-made for the purposes of the specific project and cannot thus be a standardised or
catalogue work or services.

D.

The reciprocal contract is not otherwise ruled by an agreement of an associative type, such as a common answer for a
call for tender, a consortium or joint venture, etc.

Links with company accounts

Income from subcontracting is not necessarily treated separately in company accounting.

4th Accounting Directive: Council Directive 78/660/EEC

It is included in Net turnover.

IAS Regulations: European Parliament and Council Regulation (EC) No 1606/2002 and Commission Regulation (EC)
No 1725/2003

It is included in revenue in the income statement according to the nature of expenses

It is included in revenue in the income statement according to the function of expenses.

Link to other variables:

Part of Turnover (12 11 0)

Part of Turnover from agriculture, forestry, fishing and industrial activities (18 10 0)

Part of Turnover from industrial activities (18 12 0)

Part of Turnover from construction activities (18 12 2)

Part of Turnover from building (18 31 0) or turnover from civil engineering (18 32 0)

Code:

32 11 2

Name:

Gross change in the provision for unearned premiums (+/-)

Annex: V

Definition:

Article 25 and 37 of Council Directive 91/674/EEC — gross change in the provision for unearned premiums is included in
the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 1(c) of Directive 91/674/EEC for non-life
insurance business and Article 34, II 1(c) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Gross change in the provision for unearned premiums is used in the calculation of gross premiums earned as well as in the
calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances.

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Code:

32 11 4

Name:

Gross premiums written broken down by legal status

Annex: V

Definition:

The gross premiums written (see variable 12 11 0) are broken down by legal status as follows: incorporated enterprises
limited by shares, mutual enterprises, branches of insurance enterprises with head office in non EEA Member States, others.

Note:

For reinsurance enterprises no branches of enterprises with head office in non-EEA countries are recorded.

Link to other variables:

Gross premiums written broken down by legal status is a further breakdown of the gross premiums written (12 11 0).

Code:

32 11 5

Name:

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

Annex: V

Definition:

In accordance with the breakdown of variable 11 11 5 the gross direct premiums written are broken down into a share
related to domestic controlled enterprises and a share related to foreign controlled enterprises.

Code:

32 11 6

Name:

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

Annex: V

Definition:

In accordance with the breakdown of variable 11 11 5 the gross reinsurance premiums accepted, written premiums are
broken down into a share related to domestic controlled enterprises and a share related to foreign controlled enterprises.

Code:

32 12 0

Name:

Allocated investment return transferred from the non-technical account

Annex: V

Definition:

Article 42 and 43 of Council Directive 91/674/EEC — allocated investment return transferred from the non-technical
account is included in the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account: Article 34, I. 2 of Directive 91/674/EEC. This data will be collected according
to the different methods of allocating the investment income in the technical and non-technical account. For the countries
which are using the possibilities permitted by Article 42(4) of Directive 91/674/EEC this item can be replaced by other items
based on the choices created by this Article.

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Link to other variables:

Allocated investment return transferred from the non-technical account is used in the calculation of the gross balance of the
technical account (32 17 0) and other aggregates and balances.

Code:

32 13 1

Name:

Gross claims payments

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC — gross claims payments is included in the technical part of the profit and loss
accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 4(a)(aa) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 5(a)(aa) of Directive 91/674/EEC for life insurance business. All gross payments on
claims made during the financial year are covered.

Link to other variables:

Gross claims payments are used in the calculation of Gross claims incurred as well as in the calculation of the gross balance
of the technical account (32 17 0) and other aggregates and balances.

Code:

32 13 2

Name:

Gross payments in respect of claims incurred in the current accounting year

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC — gross payments in respect of claims incurred in the current accounting year
is included in the technical part of the profit and loss accounts.

Note:

All gross payments on claims made during the financial year which are referring to claims incurred in the current
accounting year are covered.

Link to other variables:

Gross payments in respect of claims incurred in the current accounting year are part of the variable Gross claims payments
(32 13 1).

Code:

32 13 4

Name:

Gross change in the provision for outstanding claims (+/-)

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC — gross change in the provision of outstanding claims is included in the
technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 4(b)(aa) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 5(b)(aa) of Directive 91/674/EEC for life insurance business.

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Link to other variables:

Gross change in the provision for outstanding claims is used in the calculation of the variable Gross claims incurred as well
as in the calculation of the gross balance of the technical account (32 17 0) and other aggregates and balances

Code:

32 14 0

Name:

Gross operating expenses

Annex: V

Definition:

This variable is the sum of acquisition costs, change in deferred acquisition costs and administrative expenses.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 7(a), (b) and (c) of Directive 91/674/EEC for
non-life insurance business and Article 34, II. 8(a), (b) and (c) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Gross operating expenses are used in the calculation of the gross balance of the technical account (32 17 0) and other
aggregates and balances.

Code:

32 15 0

Name:

Change in the equalisation provision (+/-)

Annex: V

Definition:

Article 30 of Council Directive 91/674/EEC — change in the equalisation provision is included in the technical part of the
profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 9 of Directive 91/674/EEC for non-life
insurance.

Link to other variables:

Change in the equalisation provision is used in the calculation of the gross balance of the technical account (32 17 0) and
other aggregates and balances.

Code:

32 16 0

Name: Other items in the technical account, gross amount (+/-)

Annex: V

Definition:

This variable is the balance of the other technical income, gross amount, the gross changes in other technical provisions, not
shown under other headings, bonuses and rebates, gross amount and the other technical charges, gross amount.

If the difference between the gross amount and the net amount of this item is of minor importance, this item can be
replaced by ‘other items in the technical account, net amount’. In this case this variable is the balance of the other technical
income, net amount (32 16 1), the net changes in other technical provisions, not shown under other headings (32 16 2),
bonuses and rebates, net amount (32 16 3) and the other technical charges, net amount (32 16 4). If Member States use the
net amount it has to be indicated.

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Link to other variables:

Other items in the technical account, gross amount is used in the calculation of the gross balance of the technical account
(32 17 0) and other aggregates and balances.

Code:

32 16 1

Name: Other technical income, net amount

Annex: V

Definition:

Net technical income, not shown under other headings.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 3 of Directive 91/674/EEC for non-life
insurance and Article 34, II. 4 of Directive 91/674/EEC for life insurance business.

Link to other variables:

The Other technical income, net amount is used in the calculation of Other items in the technical account, gross amount
(32 16 0).

Code:

32 16 2

Name:

Net changes in other technical provisions, not shown under other headings (+/-)

Annex: V

Definition:

Article 26 of Council Directive 91/674/EEC — net changes in other technical provisions, not shown under other headings is
included in the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 5 of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 6(b) of Directive 91/674/EEC for life insurance business.

Link to other variables:

The Net changes in other technical provisions, not shown under other headings is used in the calculation of Other items in
the technical account, gross amount (32 16 0).

Code:

32 16 3

Name:

Bonuses and rebates, net amount

Annex: V

Definition:

Articles 29 and 39 of Council Directive 91/674/EEC — bonuses and rebates, net amount is included in the technical part of
the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 6 of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 7 of Directive 91/674/EEC for life insurance business.

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Link to other variables:

The Bonuses and rebates, net amount is used in the calculation of Other items in the technical account, gross amount
(32 16 0).

Code:

32 16 4

Name: Other technical charges, net amount

Annex: V

Definition:

Net technical charges, not shown under other headings.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 8 of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 11 of Directive 91/674/EEC for life insurance business.

Link to other variables:

The Other technical charges, net amount is used in the calculation of Other items in the technical account, gross amount (32
16 0).

Code:

32 17 0

Name:

Sub-total I (= gross balance of the technical account) (+/-)

Annex: V

Definition:

Gross balance of the technical account of the profit and loss account.

Note:

Gross amount corresponding to the sub-total as included in Article 34, I. 10 of Directive 91/674/EEC (technical account) for
non-life insurance business and in Article 34, II. 13 of Directive 91/674/EEC for life insurance business.

Link to other variables:

Sub-total I is calculated as follows for non-life insurance business:

Gross premiums earned [12 11 0 + 32 11 2 (+/-)]

+

Allocated investment return transferred from the non-technical account (32 12 0)

-

-

+

+

Gross claims incurred [32 13 1 + 32 13 4 (+/-)]

Gross operating expenses (32 14 0)

Change in equalisation provision (32 15 0) (+/-)

Other items in the technical account, gross amount (32 16 0) (+/-).

If the ‘other items in the technical account’ (32 16 0) are recorded on net base only this net amount is considered in the
calculation of the sub-total I: gross balance of the technical account.

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Sub-total I is calculated as follows for life insurance business:

Gross premiums earned [12 11 0 + 32 11 2 (+/-)]

+

+

-

+

-

-

-

-

Investment income (32 22 0)

Unrealised gains on investments (32 23 0)

Gross claims incurred [32 13 1 + 32 13 4 (+/-)]

Gross change in life insurance provision (32 25 0) (+/-)

Gross operating expenses (32 14 0)

Investment charges (32 27 0)

Unrealized losses on investments (32 28 0)

Allocated investment return transferred to the non-technical account (32 29 0)

+

Other items in the technical account, gross amount (32 16 0) (+/-).

If the ‘other items in the technical account’ (32 16 0) are recorded on net base only this net amount is considered in the
calculation of sub-total I: gross balance of the technical account.

The Sub-total I (= gross balance of the technical account) is used in the calculation of the Sub-total II (= net balance of the
technical account) (32 19 0).

Code:

32 18 0

Name:

Reinsurance balance (+/-)

Annex: V

Definition:

Reinsurance balance of the technical account of the profit and loss account.

Note:

Article 63 of Directive 91/674/EEC.

Link to other variables:

This variable is calculated as follows:

Reinsurers share of gross premiums written (32 18 1)

+

Reinsurers share of the gross change in the provision for unearned premiums (32 18 3) (+/-)

-

-

+

+

Reinsurers share of gross claims incurred [32 18 5 + 32 18 6 (+/-)]

Reinsurance commissions and profit participations (32 18 7)

Reinsurers share of the gross amount of other items in the technical account (32 18 8) (+/-)

Reinsurers share of gross change in life insurance provision (32 33 4) (+/-)

The Reinsurance balance is used in the calculation of the Sub-total II (= net balance of the technical account) (32 19 0) (+/-).

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Code:

32 18 1

Name:

Reinsurers share of gross premiums written

Annex: V

Definition:

Article 36 of Council Directive 91/674/EEC — reinsurers share of gross premiums written is included in the technical part
of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 1(b) of Directive 91/674/EEC for non-life
insurance business and Article 34, II 1(b) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Reinsurers share of gross premiums written is part of the Reinsurance balance (32 18 0)

Code:

32 18 2

Name:

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

Annex: V

Definition:

In accordance with the breakdown of variable 11 11 5 the reinsurers share of gross premiums written is broken down into a
share related to domestic controlled enterprises and a share related to foreign controlled enterprises.

Code:

32 18 3

Name:

Reinsurers share of the gross change in the provision for unearned premiums (+/-)

Annex: V

Definition:

Articles 25 and 37 of Council Directive 91/674/EEC — reinsurers share of the gross change in the provision for unearned
premiums is included in the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 1(d) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 1(c) of Directive 91/674/EEC for life insurance business. Here the reinsurers share of
the gross amount is recorded.

Link to other variables:

The Reinsurers share of the gross change in the provision for unearned premiums is part of the Reinsurance balance
(32 18 0).

Code:

32 18 5

Name:

Reinsurers share of gross claims payments

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC — reinsurers share of gross claims payments is included in the technical part of
the profit and loss accounts.

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Note:

For the layout of the profit and loss account (technical account): Article 34, I. 4(a)(bb) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 5(a)(bb) of Directive 91/674/EEC for life insurance business.

Link to other variables:

The Reinsurers share of gross claims payments is part of the Reinsurance balance (32 18 0).

Code:

32 18 6

Name:

Reinsurers share of gross change in the provision for outstanding claims (+/-)

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC — reinsurers share of gross change in the provision of outstanding claims is
included in the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 4(b)(bb) of Directive 91/674/EEC for non-life
insurance business and Article 34, II. 5(b)(bb) of Directive 91/674/EEC for life insurance business.

Link to other variables:

The Reinsurers share of gross change in the provision for outstanding claims is part of the Reinsurance balance (32 18 0).

Code:

32 18 7

Name:

Reinsurance commissions and profit participations

Annex: V

Definition:

Reinsurance commissions and profit participations received for the business ceded.

Note:

For the layout of the profit and loss account (technical account): Article 34, I. 7(d) of Directive 91/674/EEC for life insurance
business and Article 34, II. 8(d) of Directive 91/674/EEC for life insurance business.

Link to other variables:

Reinsurance commissions and profit participations are part of the Reinsurance balance (32 18 0).

Code:

32 18 8

Name:

Reinsurers share of the gross amount of other items in the technical account (+/-)

Annex: V

Definition:

This variable is the reinsurers share corresponding to variable 32 16 0 (covering the following components: other technical
income; changes in other technical provisions, not shown under other headings; bonuses and rebates; other technical
charges).

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Note:

If the ‘other items in the technical account’ (32 16 0) are recorded on net base only, this variable does not have to be
delivered.

Link to other variables:

The Reinsurers share of the gross amount of other items in the technical account is part of the Reinsurance balance
(32 18 0).

Code:

32 19 0

Name:

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

Annex: V

Definition:

Net balance of the technical account of the profit and loss account — net of reinsurance —.

Note:

For the layout of the profit and loss account: Article 34, I. 10 of Directive 91/674/EEC (technical account) for non-life
insurance business, Article 34, II. 13 of Directive 91/674/EEC (technical account) for life insurance business and Article 34,
III. 1 and 2 of Directive 91/674/EEC (non-technical account).

Link to other variables:

This variable is calculated as follows:

Gross balance of the technical account (32 17 0) (+/-)

-

Reinsurance balance (32 18 0) (+/-).

Code:

32 22 0

Name:

Investment income

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment income included in the technical part of the profit
and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, II. 2 of Directive 91/674/EEC for life insurance
business. This variable will be collected according to the different methods of allocating the investment income in the
technical and non-technical account.

Link to other variables:

The Investment income is used in the calculation of the Sub-total I (= gross balance of the technical account) (32 17 0).

Code:

32 23 0

Name:

Unrealised gains on investments

Annex: V

Definition:

Article 44 of Council Directive 91/674/EEC — it concerns the unrealised gains on investments included in the technical part
of the profit and loss accounts.

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Official Journal of the European Union

L 86/67

Note:

For the layout of the profit and loss account (technical account): Article 34, II. 3 of Directive 91/674/EEC for life insurance
business.

Link to other variables:

The Unrealized gains on investments are used in the calculation of the Sub-total I (= gross balance of the technical account)
(32 17 0).

Code:

32 25 0

Name:

Gross change in life insurance provision (+/-)

Annex: V

Definition:

Article 27 of Council Directive 91/674/EEC — gross change in life insurance provision is included in the technical part of
the profit and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, II. 6(a)(aa) of Directive 91/674/EEC for life
insurance business.

Link to other variables:

The Gross change in life insurance provision is used in the calculation of the Sub-total I (= gross balance of the technical
account) (32 17 0).

Code:

32 27 0

Name:

Investment charges

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment charges included in the technical part of the profit
and loss accounts.

Note:

For the layout of the profit and loss account (technical account): Article 34, II. 9 of Directive 91/674/EEC for life insurance
business. This data will be collected according to the different methods of allocating the investment income in the technical
and non-technical account.

Link to other variables:

The Investment charges are used in the calculation of the Sub-total I (= gross balance of the technical account) (32 17 0).

Code:

32 28 0

Name:

Unrealised losses on investments

Annex: V

Definition:

Article 44 of Council Directive 91/674/EEC — it concerns the unrealised losses on investments included in the technical
part of the profit and loss accounts.

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31.3.2009

Note:

For the layout of the profit and loss account (technical account): Article 34, II. 10 of Directive 91/674/EEC.

Link to other variables:

The Unrealized losses on investments are used in the calculation of the Sub-total I (= gross balance of the technical account)
(32 17 0).

Code:

32 29 0

Name:

Allocated investment return transferred to the non-technical account

Annex: V

Definition:

Article 43 of Council Directive 91/674/EEC — allocated investment return transferred to the non-technical account is
included in the technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account: Article 34, II. 12 of Directive 91/674/EEC. This data will be collected according
to the different methods of allocating the investment income in the technical and non-technical account.

Link to other variables:

The Allocated investment return transferred to the non-technical account is used in the calculation of the Sub-total I (= gross
balance of the technical account) (32 17 0).

Code:

32 33 4

Name:

Reinsurers share of gross change in life insurance provision (+/-)

Annex: V

Definition:

Article 27 of Council Directive 91/674/EEC — reinsurers share of gross change in life insurance provision is included in the
technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account: Article 34, II. 6(a)(bb) of Directive 91/674/EEC.

Link to other variables:

The Reinsurers share of gross change in life insurance provision is part of the Reinsurance balance (32 18 0).

Code:

32 42 0

Name:

Investment income

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment income included in the non-technical part of the
profit and loss accounts.

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Official Journal of the European Union

L 86/69

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 3 of Directive 91/674/EEC. This variable
will be collected according to the different methods of allocating the investment income in the technical and non-technical
account.

Code:

32 43 0

Name:

Allocated investment return transferred from the life-assurance technical account

Annex: V

Definition:

Article 43 of Council Directive 91/674/EEC — it concerns the allocated investment return transferred from the life-
assurance technical account included in the non-technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 4 of Directive 91/674/EEC. This data
will be collected according to the different methods of allocating the investment income in the technical and non-technical
account.

Code:

32 44 0

Name:

Investment charges

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment charges included in the non-technical part of the
profit and loss accounts.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 5 of Directive 91/674/EEC. This data
will be collected according to the different methods of allocating the investment income in the technical and non-technical
account.

Code:

32 45 0

Name:

Allocated investment return transferred to the non-life insurance technical account

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the allocated investment return transferred to the non-life
insurance technical account included in the non-technical part of the profit and loss accounts.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 6 of Directive 91/674/EEC. This data
will be collected according to the different methods of allocating the investment income in the technical and non-technical
account.

Code:

32 46 0

Name: Other income

Annex: V

Definition:

Other income, not shown under other headings.

L 86/70

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Official Journal of the European Union

31.3.2009

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 7 of Directive 91/674/EEC for the non-
technical account.

Code:

32 47 0

Name: Other charges, including value adjustments

Annex: V

Definition:

Other charges, not shown under other headings (including value adjustments).

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 8 of Directive 91/674/EEC.

Code:

32 48 0

Name:

Profit or loss on ordinary activities (+/-)

Annex: V

Definition:

Some information in Article 22 and following of Council Directive 78/660/EEC. IAS/IFRS do not permit presenting the
extraordinary results separately on the accounts of enterprises. For countries where IAS/IFRS is applied to the individual
accounts of insurance enterprises, this variable is not to be transmitted anymore.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 9 and 10 of Directive 91/674/EEC.

Code:

32 49 0

Name:

Extraordinary profit or loss (+/-)

Annex: V

Definition:

Some information in Article 22 and following of Council Directive 78/660/EEC. IAS/IFRS do not permit presenting the
extraordinary results separately on the accounts of enterprises. For countries where IAS/IFRS is applied to the individual
accounts of insurance enterprises, this variable is not to be transmitted anymore.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 13 of Directive 91/674/EEC.

Code:

32 50 0

Name:

All taxes (tax on profit or loss on ordinary activities, tax on extraordinary profit or loss, other taxes)

Annex: V

Definition:

Some information in Article 22 and following of Council Directive 78/660/EEC.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 9, 14 and 15 of Directive 91/674/EEC.

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Official Journal of the European Union

L 86/71

Code:

32 51 0

Name:

Profit or loss for the financial year (+/-)

Annex: V

Definition:

Some information in Article 22 and following of Council Directive 78/660/EEC.

Note:

For the layout of the profit and loss account (non-technical account): Article 34, III. 16 of Directive 91/674/EEC.

Code:

32 61 0

Name:

Total of commissions, external expenditure on goods and services and personnel costs

Annex: V

Definition:

This variable is the sum of Commissions for total insurance business (32 61 1), External expenses on goods and services
(32 61 4) and Personnel costs (13 31 0).

Code:

32 61 1

Name:

Commissions for total insurance business

Annex: V

Definition:

This variable is the sum of commissions for the direct insurance business (32 61 2) and the business accepted (see also
Article 64 of Council Directive 91/674/EEC).

Link to other variables:

Commissions for total insurance business are used in the calculation of the variable External expenses on goods and services
(32 61 4).

Code:

32 61 2

Name:

Commissions for direct insurance business

Annex: V

Definition:

Article 64 of Council Directive 91/674/EEC. This variable includes the total amount of commissions for the direct insurance
business.

Link to other variables:

Commissions for direct insurance business are part of the variable Commissions for total insurance business (32 61 1).

Code:

32 61 3

Name:

Commissions for business accepted

Annex: V

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Official Journal of the European Union

31.3.2009

Definition:

This variable includes the total amount of commissions for the business accepted. This variable is calculated as follows:
Commissions for total insurance business (32 61 1) — Commissions for direct insurance business (32 61 2) (see also
Article 64 of Council Directive 91/674/EEC).

Code:

32 61 4

Name:

External expenses on goods and services

Annex: V

Definition:

Total purchases of goods and services (variable 13 11 0) less commissions for total insurance business (variable 32 61 1)
less the reinsurance balance (variable 32 18 0) and portfolio investment income of reinsurers on their share of the gross
technical provisions of the enterprise.

Note:

Allocation on enterprise level has to be assured by means of a distribution key in the case of enterprise groups.

Code:

32 61 5

Name:

External and internal claims management expenses

Annex: V

Definition:

External and internal claims management expenses.

Note:

The total of commissions, external expenditure on goods and services and personnel costs (32 61 1 + 32 61 4 + 13 31 0)
are to be allocated by function. It has therefore to be broken down in the variables 32 61 5, 32 61 6, 32 61 7, 32 61 8 and
32 61 9 (see also Article 38 of Directive 91/674/EEC).

Link to other variables:

External and internal claims management expenses are part of the variable Total of commissions, external expenditure on
goods and services and personnel costs (32 61 0).

Code:

32 61 6

Name:

Acquisition costs

Annex: V

Definition:

Article 40 of Council Directive 91/674/EEC — it concerns the acquisition costs included in the technical part of the profit
and loss accounts.

Note:

The total of commissions, external expenditure on goods and services and personnel costs (32 61 1 + 32 61 4 + 13 31 0)
are to be allocated by function and has therefore to be broken down in the variables 32 61 5, 32 61 6, 32 61 7, 32 61 8 and
32 61 9.

For the layout of the profit and loss account (technical account): Article 34 I. 7(a) and II. 8(a) of Directive 91/674/EEC
respectively for the non-life insurance business and the life insurance business.

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Official Journal of the European Union

L 86/73

Link to other variables:

Acquisition costs are part of the variable Total of commissions, external expenditure on goods and services and personnel
costs (32 61 0).

Code:

32 61 7

Name:

Administrative expenses

Annex: V

Definition:

Article 41 of Council Directive 91/674/EEC — it concerns the administrative expenses included in the technical part of the
profit and loss accounts.

Note:

The total of commissions, external expenditure on goods and services and personnel costs (32 61 1 + 32 61 4 + 13 31 0)
are to be allocated by function and has therefore to be broken down in the variables 32 61 5, 32 61 6, 32 61 7, 32 61 8 and
32 61 9.

For the layout of the profit and loss account (technical account): Article 34, I. 7(c) and II. 8(c) of Directive 91/674/EEC
respectively for the non-life insurance business and the life insurance business.

Link to other variables:

Administrative expenses are part of the variable Total of commissions, external expenditure on goods and services and
personnel costs (32 61 0).

Code:

32 61 8

Name:

Gross other technical charges

Annex: V

Definition:

Gross other technical charges.

Note:

The total of commissions, external expenditure on goods and services and personnel costs (32 61 1 + 32 61 4 + 13 31 0)
are to be allocated by function and has therefore to be broken down in the variables 32 61 5, 32 61 6, 32 61 7, 32 61 8 and
32 61 9.

For the layout of the profit and loss account (technical account): Article 34, I. 8 and II. 11 of Directive 91/674/EEC
respectively for the non-life insurance business and the life insurance business.

Link to other variables:

Gross other technical charges are part of the variable Total of commissions, external expenditure on goods and services and
personnel costs (32 61 0)

Code:

32 61 9

Name:

Investment management charges

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment management charges included in the technical
part of the profit and loss accounts.

L 86/74

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Official Journal of the European Union

31.3.2009

Note:

The total of commissions, external expenditure on goods and services and personnel (32 61 1 + 32 61 4 + 13 31 0) are to
be allocated by function and has therefore to be broken down in the variables 32 61 5, 32 61 6, 32 61 7, 32 61 8 and
32 61 9.

For the layout of the profit and loss account (technical account): Article 34, II. 9(a) of the life insurance business (technical
account) and III. 5(a) of Directive 91/674/EEC (non-technical account).

Link to other variables:

Investment management charges are part of the variable Total of commissions, external expenditure on goods and services
and personnel costs (32 61 0).

Code:

32 71 0

Name:

Investment income

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC– it concerns the investment income included in the technical part of the profit
and loss accounts for life insurance and the non-technical part for non-life insurance.

This variable is the sum of Income from participating interests (32 71 1), Income from land, buildings and other
investments (32 71 2), Value re-adjustments on investments (32 71 5) and Gains on the realisation on investments
(32 71 6).

Code:

32 71 1

Name:

Income from participating interests

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the income from participating interests included in the technical
part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 2(a) of the life insurance business (technical account) and III 3a of
Directive 91/674/EEC (non-technical account).

Link to other variables:

Income from participating interests is used in the calculation of the variable Investment income (32 71 0).

Code:

32 71 2

Name:

Income from land, buildings and other investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the income from other investments included in the technical part
of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

This variable is the sum of Income from land and buildings (32 71 3) and Income from other investments (32 71 4).

31.3.2009

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Official Journal of the European Union

L 86/75

Link to other variables:

Income from land, buildings and other investments is used in the calculation of the variable Investment income (32 71 0).

Code:

32 71 3

Name:

Income from land and buildings

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the income from land and buildings included in the technical
part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 2(b)(aa) for the life insurance business (technical account) and III.
3(b)(aa) of Directive 91/674/EEC (non-technical account).

Link to other variables:

Income from land and buildings is used in the calculation of the variable Investment income (32 71 0) and Income from
land, buildings and other investments (32 71 2).

Code:

32 71 4

Name:

Income from other investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the income from other investments included in the technical part
of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 2(b)(bb) of the life insurance business (technical account) and III.
3(b)(bb) of Directive 91/674/EEC (non-technical account).

Link to other variables:

Income from other investments is used in the calculation of the variable Investment income (32 71 0) and Income from
land, buildings and other investments (32 71 2).

Code:

32 71 5

Name:

Value re-adjustments on investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the value re-adjustments on investments included in the technical
part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 2(c) of the life insurance business (technical account) and III. 3(c)
of Directive 91/674/EEC (non-technical account).

L 86/76

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Official Journal of the European Union

31.3.2009

Link to other variables:

Value re-adjustments on investments are used in the calculation of the variable Investment income (32 71 0).

Code:

32 71 6

Name:

Gains on the realisation of investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the gains on the realisation of investment included in the
technical part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 2(d) of the life insurance business (technical account) and III. 3(d)
of Directive 91/674/EEC (non-technical account).

Link to other variables:

Gains on the realization on investments are used in the calculation of the variable Investment income (32 71 0).

Code:

32 72 0

Name:

Investment charges

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment charges included in the technical part of the profit
and loss accounts for life insurance and the non-technical part for non-life insurance. This variable is the sum of Investment
management charges, including interests (32 72 1), Value adjustments on investments (32 72 2) and Losses on the
realisation on investments (32 72 3).

Code:

32 72 1

Name:

Investment management charges, including interest

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the investment management charges, including interest included
in the technical part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 9(a) of the life insurance business (technical account) and III. 5(a)
of Directive 91/674/EEC (non-technical account).

Link to other variables:

Investment management charges, including interest are used in the calculation of the variable Investment charges (32 72 0).

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Official Journal of the European Union

L 86/77

Code:

32 72 2

Name:

Value adjustments on investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the value adjustments on investments included in the technical
part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 9(b) of the life insurance business (technical account) and III. 5(b)
of Directive 91/674/EEC (non-technical account).

Link to other variables:

Value adjustments on investments are used in the calculation of the variable Investment charges (32 72 0).

Code:

32 72 3

Name:

Losses on the realisation of investments

Annex: V

Definition:

Article 42 of Council Directive 91/674/EEC — it concerns the losses on the realisation of investments included in the
technical part of the profit and loss accounts for life insurance and the non-technical part for non-life insurance.

Note:

For the layout of the profit and loss account: Article 34, II. 9(c) of the life insurance business (technical account) and III. 5(c)
of Directive 91/674/EEC (non-technical account).

Link to other variables:

Losses on the realization on investments are used in the calculation of the variable Investment charges (32 72 0).

Code:

33 11 1

Name:

Gross premiums written in direct business by product (based on CPA)

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC and classification of products according to activities for insurance and pension
funding services.

Note:

For the breakdown in products refer to Article 63, I of Directive 91/674/EEC.

Link to other variables:

Gross premiums written in direct business by product (based on CPA) is a further breakdown of variable Gross direct
premiums written (12 11 1).

L 86/78

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Official Journal of the European Union

31.3.2009

Code:

33 12 1

Name:

Reinsurers share of gross direct premiums written by product (based on CPA)

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC and classification of products according to activities for insurance and pension
funding services.

Note:

For the breakdown in products refer to Article 63, I of Directive 91/674/EEC.

Link to other variables:

Reinsurers share of gross direct premiums written by product (based on CPA) is a further breakdown of part of variable
Reinsurers share of gross premiums written (32 18 1).

Code:

33 13 1

Name:

Gross claims incurred, direct business by product (based on CPA)

Annex: V

Definition:

Article 38 of Council Directive 91/674/EEC and classification of products according to activities for insurance and pension
funding services.

Note:

For the breakdown in products refer to Article 63, I of Directive 91/674/EEC.

Link to other variables:

Gross claims incurred, direct business by product (based on CPA) is a further breakdown of part of variable Gross claims
incurred (32 13 0).

Code:

33 14 1

Name:

Gross operating expenses, direct business, by product (based on CPA)

Annex: V

Definition:

Articles 40 and 41 of Council Directive 91/674/EEC and classification of products according to activities for insurance and
pension funding services

Note:

For the breakdown in products refer to Article 63, I of Directive 91/674/EEC.

Link to other variables:

Gross operating expenses, direct business, by product (based on CPA) is a further breakdown of part of variable Gross
operating expenses (32 14 0).

Code:

33 15 1

Name:

Reinsurance balance, direct business, by product (based on CPA)

Annex: V

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Official Journal of the European Union

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Definition:

See variable 32 18 0 and classification of products according to activities for insurance and pension funding services.

Note:

For the breakdown in products refer to Article 63, I of Directive 91/674/EEC.

Link to other variables:

Reinsurance balance, direct business, by product (based on CPA) is a further breakdown of part of variable Reinsurance
balance (32 18 0).

Code:

34 11 0

Name:

Geographical breakdown — in general — of gross direct premiums written

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC. From the perspective of the home Member State the gross premiums written
are broken down as follows: Member State of the head office, other Member States, other EEA countries, Switzerland, USA,
Japan, other third countries (rest of the world).

Note:

For the geographical breakdown reference is made to Article 63, IV of Directive 91/674/EEC.

Link to other variables:

Geographical breakdown — in general — of gross direct premiums written is a further breakdown of variable Gross direct
premiums written (12 11 1).

Code:

34 12 0

Name:

Geographical breakdown — in general — of gross reinsurance premiums accepted, premiums written

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC. From the perspective of the home Member State the gross reinsurance
premiums accepted, premiums written are broken down as follows: Member State of the head office, other Member States,
other EEA countries, Switzerland, USA, Japan, other third countries (rest of the world).

Note:

The breakdown considers the geographical allocation of the ceding insurer.

Link to other variables:

Geographical breakdown — in general — of gross reinsurance premiums accepted, premiums written is a further
breakdown of variable Gross reinsurance premiums accepted, premiums written (12 11 2).

Code:

34 13 0

Name:

Geographical breakdown — in general — of reinsurers' share of gross premiums written

Annex: V

L 86/80

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Official Journal of the European Union

31.3.2009

Definition:

Article 36 of Council Directive 91/674/EEC. From the perspective of the home Member State the reinsurers' share of gross
premiums written is broken down as follows: Member State of the head office, other Member States, other EEA countries,
Switzerland, USA, Japan, other third countries (rest of the world).

Note:

The breakdown considers the geographical allocation of the accepting insurance or reinsurance enterprise.

Link to other variables:

Geographical breakdown — in general — of reinsurers' share of gross premiums written is a further breakdown of variable
Reinsurers' share of gross premiums written (32 18 1).

Code:

34 31 1

Name:

Gross direct premiums written by product (based on CPA) and by Member State, geographical breakdown of the
business written under the right of establishment.

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC. From the perspective of the home Member State (= Member State where the
head office is situated) the gross premiums written of branches in other Member States are broken down into each other
single EEA Member State and into the classification of products according to activities for insurance and pension funding
services.

Note:

Reference to Article 43 of the Third Life Assurance Directive and Article 44 of the third non-life insurance Directive. The
matrix created using the combination of the CPA categories and the Member States abroad permits recreating the scope of
each national insurance market for direct business.

Link to other variables:

Gross direct premiums written by product (based on CPA) and by Member State, geographical breakdown of the business
written under the right of establishment is part of variable gross direct premiums written (12 11 1).

Code:

34 32 1

Name:

Gross direct premiums written by product (based on CPA) and by Member State, geographical breakdown of the
business written under the right of freedom to provide services

Annex: V

Definition:

Article 35 of Council Directive 91/674/EEC. From the perspective of the home Member State (= Member State where the
head office is situated) the gross premiums written under the right of freedom to provide services in other Member States are
broken down into each other single EEA Member State and into the classification of products according to activities for
insurance and pension funding services.

Note:

Reference to Article 44 of the third non-life insurance Directive and Article 43 of the third life insurance Directive. The
matrix created using the combination of the CPA categories and the Member States abroad permits recreating the scope of
each national insurance market for direct business.

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Official Journal of the European Union

L 86/81

Link to other variables:

Gross direct premiums written by product (based on CPA) and by Member State, geographical breakdown of the business
written under the right of freedom to provide services is part of variable gross direct premiums written (12 11 1).

Code:

36 10 0

Name:

Total of investments

Annex: V

Definition:

This variable is the sum of Land and buildings (36 11 0), Investments in affiliated enterprises and participating interests
(36 12 0), Other financial investments (36 13 0) and Deposits with ceding enterprises (36 14 0).

Note:

For the layout of the balance sheet: Article 6 (assets) C.I of Directive 91/674/EEC. According to the valuation rules of
Directive 91/674/EEC the valuation of the investments can be based on the purchase price principle or the current value
principle. For each Member State the valuation rule applied has to be indicated.

Link to other variables:

Total of investments (36 10 0) equals

Land and buildings (36 11 0)

+

+

+

Investments in affiliated enterprises and participating interests (36 12 0)

Other financial investments (36 13 0)

Deposits with ceding enterprises 36 14 0)

Code:

36 11 0

Name:

Land and buildings

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC of 25 July 1978 based on Article 54(3)(g) of
the Treaty on the annual accounts of certain types of companies.

Link to other variables:

Land and buildings are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 11 1

Name:

Land and buildings occupied by an insurance enterprise for its own activities

Annex: V

Definition:

This variable is part of variable 36 11 0. Only those land and buildings which are occupied by an insurance enterprise for its
own activities are included here.

Note:

For the layout of the balance sheet: Article 6 (assets) C.I of Directive 91/674/EEC. According to the valuation rules of
Directive 91/674/EEC the valuation of the investments can be based on the purchase price principle or the current value
principle. For each Member State the valuation rule applied has to be indicated.

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Link to other variables:

Land and buildings occupied by an insurance enterprise for its own activities are part of the variable Land and buildings
(36 11 0).

Code:

36 11 2

Name:

Land and buildings (current value)

Annex: V

Definition:

Article 45 and the following of Council Directive 91/674/EEC (according to these articles the purchase price principle and
the current value principle can be used for the valuation of the investments).

Note:

This data has only to be delivered if variable 36110 shows land and buildings according to their book values.

Code:

36 12 0

Name:

Investments in affiliated enterprises and participating interests

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC. This variable is the sum of variables 36 12 1
and 36 12 2.

Note:

For the layout of the balance sheet: Article 6 (assets) C.II of Directive 91/674/EEC. According to the valuation rules of
Directive 91/674/EEC the valuation of the investments can be based on the purchase price principle or the current value
principle. For each Member State the valuation rule applied has to be indicated.

Link to other variables:

Investments in affiliated enterprises and participating interests are used in the calculation of the variable Total of investments
(36 10 0).

Code:

36 12 1

Name:

Shares in affiliated enterprises and participating interest

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

Reference to Article 6 (assets) C.II.1 and C.II.3 of Directive 91/674/EEC. According to the valuation rules of Directive 91/
674/EEC the valuation of the investments can be based on the purchase price principle or the current value principle. For
each Member State the valuation rule applied has to be indicated.

Link to other variables:

Shares in affiliated enterprises and participating interest are used in the calculation of the variable Investments in affiliated
enterprises and participating interests (36 12 0).

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L 86/83

Code:

36 12 2

Name:

Debt securities issued by, and loans to, affiliated enterprises and to enterprises with which an insurance enterprise
is linked by the virtue of a participating interest

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.II.2 and C.II.4 of Directive 91/674/EEC. According to the valuation
rules of Directive 91/674/EEC the valuation of the investments can be based on the purchase price principle or the current
value principle. For each Member State the valuation rule applied has to be indicated.

Link to other variables:

Debt securities issued by, and loans to, affiliated enterprises and to enterprises with which an insurance enterprise is linked
by the virtue of a participating interest are used in the calculation of the variable Investments in affiliated enterprises and
participating interests (36 12 0).

Code:

36 12 3

Name:

Investments in affiliated enterprises and participating interests (current value)

Annex: V

Definition:

Article 45 and the following of Council Directive 91/674/EEC (according to these articles the purchase price principle and
the current value principle can be used for the valuation of the investments).

Note:

This data has only to be delivered if variable 36 12 0 shows the investments in affiliated enterprises and participating
interests according to their book values.

Code:

36 13 0

Name: Other financial investments

Annex: V

Definition:

This variable is the sum of variables 36 13 1, 36 13 2, 36 13 3, 36 13 4, 36 13 5, 36 13 6. According to the valuation rules
of Council Directive 91/674/EEC the valuation of the investments can be based on the purchase price principle or the
current value principle. For each Member State the valuation rule applied has to be indicated.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III of Council Directive 91/674/EEC.

Link to other variables:

Other financial investments are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 1

Name:

Shares and other variable-yield securities and units in unit trusts

Annex: V

L 86/84

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Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.1 of Directive 91/674/EEC.

Link to other variables:

Shares and other variable-yield securities and units in unit trusts are part of the variable Other financial investments
(36 13 0).

Shares and other variable-yield securities and units in unit trusts are used in the calculation of the variable Total of
investments (36 10 0).

Code:

36 13 2

Name:

Debt securities and other fixed-income securities

Annex: V

Definition:

Article 9 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.2 of Directive 91/674/EEC.

Link to other variables:

Debt securities and other fixed-income securities are part of the variable Other financial investments (36 13 0).

Debt securities and other fixed-income securities are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 3

Name:

Participation in investment pools

Annex: V

Definition:

Article 10 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.3 of Directive 91/674/EEC.

Link to other variables:

Participation in investment pools are part of the variable Other financial investments (36 13 0).

Participation in investment pools are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 4

Name:

Loans guaranteed by mortgages

Annex: V

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Official Journal of the European Union

L 86/85

Definition:

Article 11 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.4 of Directive 91/674/EEC

Link to other variables:

Loans guaranteed by mortgages are part of the variable Other financial investments (36 13 0).

Loans guaranteed by mortgages are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 5

Name: Other loans

Annex: V

Definition:

Article 11 of Council Directive 91/674/EEC and Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.5 of Directive 91/674/EEC.

Link to other variables:

Other loans are part of the variable Other financial investments (36 13 0).

Other loans are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 6

Name: Other (including deposits with credit institutions)

Annex: V

Definition:

Articles 12 and 13 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.III.6 and C.III.7 of Directive 91/674/EEC.

Link to other variables:

Other (including deposits with credit institutions) are part of the variable Other financial investments (36 13 0)

Other (including deposits with credit institutions) are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 13 8

Name: Other financial investments (current value)

Annex: V

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31.3.2009

Definition:

Article 45 and the following of Council Directive 91/674/EEC (according to these articles the purchase price principle and
the current value principle can be used for the valuation of the investments).

Note:

This data has only to be delivered if variable 36 13 0 shows other financial investments according to their book values.

Code:

36 14 0

Name:

Deposits with ceding enterprises

Annex: V

Definition:

Article 14 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) C.IV of Directive 91/674/EEC.

Link to other variables:

Deposits with ceding enterprises are used in the calculation of the variable Total of investments (36 10 0).

Code:

36 20 0

Name:

Investments for the benefit of life-assurance policyholders who bear the investment risk

Annex: V

Definition:

Article 15 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (assets) D of Directive 91/674/EEC.

Code:

36 21 0

Name:

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

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC. This variable is part of variable 36 20 0.

Note:

The amount corresponding to the variable 36 11 0 has to be shown here.

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Link to other variables:

Investments for the benefit of life-assurance policyholders who bear the investment risk, Land and buildings are part of the
variable Investments for the benefit of life-assurance policyholders who bear the investment risk (36 20 0).

Code:

36 22 0

Name:

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

Annex: V

Definition:

This variable is part of variable 36 20 0.

Note:

The amount corresponding to the variable 36 13 0 is shown here.

Link to other variables:

Investments for the benefit of life-assurance policyholders who bear the investment risk, Other financial investments are
part of the variable Investments for the benefit of life-assurance policyholders who bear the investment risk (36 20 0).

Code:

36 30 0

Name:

Balance sheet total

Annex: V

Definition:

This variable consists of the sum of the items A, B, C, D, E, F, G and H of the asset side of the balance sheet or of the sum of
the items A, B, C, D, E, F, G, H and I of the liability side of the balance sheet of Article 6 of Council Directive 91/674/EEC. In
any case it has to be indicated if the loss for the financial year is shown on the asset side or on the liability side of the balance
sheet.

Note:

For the layout of the balance sheet: Article 6 of Directive 91/674/EEC.

Code:

37 10 0

Name:

Total capital and reserves

Annex: V

Definition:

Here the total of all parts of capital and reserves (= item A of the liability side of the balance sheet of Article 6 of Council
Directive 91/674/EEC) is recorded. The loss for the financial year ought to be included here (if this is not the case it has to be
indicated).

Code:

37 10 1

Name:

Total capital and reserves, broken down by legal status

Annex: V

Definition:

The total capital and reserves (see variable 37 10 0) are broken down by legal status as follows: incorporated enterprises
limited by shares, mutual enterprises, branches of insurance enterprises with head office in non EEA Member States, other.

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31.3.2009

Link to other variables:

Total capital and reserves broken down by legal status is a further breakdown of the total capital and reserves (37 10 0)

Code:

37 11 0

Name:

Subscribed capital or equivalent funds

Annex: V

Definition:

Article 19 of Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) A.I. of Directive 91/674/EEC.

Link to other variables:

Subscribed capital or equivalent funds is part of the variable Total capital and reserves (37 10 0).

Code:

37 12 0

Name:

Share premium account, revaluation reserve, reserve

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) A.II, A.III, A.IV of Directive 91/674/EEC.

Link to other variables:

Share premium account, revaluation reserve, reserve is part of the variable Total capital and reserves (37 10 0).

Code:

37 20 0

Name:

Subordinated liabilities

Annex: V

Definition:

Article 21 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) B of Directive 91/674/EEC.

Code:

37 30 0

Name:

Total gross technical provisions

Annex: V

Definition:

This variable is the sum of variables Gross provision for unearned premiums (37 31 0), Gross life assurance provision
(37 32 0), Gross provision for outstanding claims (37 33 0), Gross provision for bonuses and rebates (37 34 0), Equalisation
provision (37 35 0), Gross other technical provisions (37 36 0) and Gross technical provisions for life-assurance policies
where the investment risk is borne by the policyholders (37 37 0).

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L 86/89

Code:

37 30 1

Name:

Total net technical provisions

Annex: V

Definition:

This variable is the sum of variables 37 31 0, 37 32 0, 37 33 0, 37 34 0, 37 35 0, 37 36 0 and 37 37 0 on net basis (= after
deduction of the reinsurers part).

Note:

This variable is needed for the detailed calculations of the macro-economic variables within the production account.

Code:

37 31 0

Name:

Gross provision for unearned premiums

Annex: V

Definition:

Article 25 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C.1(a) of Directive 91/674/EEC.

Link to other variables:

Gross provision for unearned premiums is used in the calculation of the variable Total gross technical provisions (37 30 0 =
37 31 0 + 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 32 0

Name:

Gross life assurance provision

Annex: V

Definition:

Article 27 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 2 (a) of Directive 91/674/EEC.

Link to other variables:

Gross life assurance provision is used in the calculation of the variable Total gross technical provisions (37 30 0 = 37 31 0 +
37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 33 0

Name:

Gross provision for outstanding claims

Annex: V

Definition:

Article 28 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C.3(a) of Directive 91/674/EEC.

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31.3.2009

Link to other variables:

Gross provision for outstanding claims is used in the calculation of the variable Total gross technical provisions (37 30 0 =
37 31 0 + 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 33 1

Name:

Gross provision for outstanding claims, related to direct business

Annex: V

Definition:

This variable is part of variable 37 33 0 (see also Article 28 of Council Directive 91/674/EEC).

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 3(a) of Directive 91/674/EEC.

Link to other variables:

Gross provision for outstanding claims, related to direct business is part of the variable Gross provision for outstanding
claims (37 33 0).

Code:

37 33 2

Name:

Gross provision for outstanding claims, related to business accepted

Annex: V

Definition:

This variable is part of Gross provision for outstanding claims (37 33 0) (see also Article 28 of Council Directive 91/674/
EEC).

Code:

37 33 3

Name:

Gross provision for outstanding claims related to direct business, by product (based on CPA)

Annex: V

Definition:

This is an additional breakdown of variable 37 33 1 (see also Article 28 of Council Directive 91/674/EEC). The gross
provision for outstanding claims related to direct business is broken down by products based on CPA.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 3(a) of Directive 91/674/EEC.

Link to other variables:

Gross provision for outstanding claims related to direct business, by product (based on CPA) is a further breakdown of the
variable Gross provision for outstanding claims, related to direct business (37 33 1).

Code:

37 34 0

Name:

Gross provision for bonuses and rebates

Annex: V

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Official Journal of the European Union

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Definition:

Article 29 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 4(a) of Directive 91/674/EEC.

Link to other variables:

Gross provision for bonuses and rebates is used in the calculation of the variable Total gross technical provisions (37 30 0 =
37 31 0 + 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 35 0

Name:

Equalisation provision

Annex: V

Definition:

Article 30 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 5 of Directive 91/674/EEC.

Link to other variables:

Equalisation provision is used in the calculation of the variable Total gross technical provisions (37 30 0 = 37 31 0 +
37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 36 0

Name:

Gross other technical provisions

Annex: V

Definition:

Article 26 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) C. 6(a) of Directive 91/674/EEC. The detailed breakdown of this
variable has to be indicated.

Link to other variables:

Gross other technical provisions is used in the calculation of the variable Total gross technical provisions (37 30 0 = 37 31 0
+ 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 + 37 36 0 + 37 37 0).

Code:

37 37 0

Name:

Gross technical provisions for life-assurance policies where the investment risk is borne by the policyholders

Annex: V

L 86/92

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Official Journal of the European Union

31.3.2009

Definition:

Article 31 of Council Directive 91/674/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) D.(a) of Directive 91/674/EEC.

Link to other variables:

Gross technical provisions for life-assurance policies where the investment risk is borne by the policyholders is used in the
calculation of the variable Total gross technical provisions (37 30 0 = 37 31 0 + 37 32 0 + 37 33 0 + 37 34 0 + 37 35 0 +
37 36 0 + 37 37 0).

Code:

37 41 0

Name:

Debenture loans

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) G.III of Directive 91/674/EEC. This variable includes convertible
loans.

Code:

37 42 0

Name:

Amounts owed to credit institutions

Annex: V

Definition:

Some information in Article 8 and following of Council Directive 78/660/EEC.

Note:

For the layout of the balance sheet: Article 6 (liabilities) G.IV of Directive 91/674/EEC.

Code:

39 10 0

Name:

Number of contracts outstanding at the end of the accounting year, relating to direct business for all individual life
insurance contracts and for the following products: Non-linked life insurance services and CPA 65.12.1, 65.12; 4
and 65.12.5.

Annex: V

Definition:

The number of contracts outstanding at the end of the accounting year relating to direct insurance business is included here
for all individual life insurance contracts and for the following products: Non-linked life insurance services and CPA 65.12.1,
65.12; 4 and 65.12.5.

Note:

Only contracts still active at the end of the accounting year are taken into consideration. As regards individual life insurance
contracts the data shown here corresponds to the contents of variable 12 11 3.

Code:

39 20 0

Name:

Number of insured persons at the end of the accounting year, relating to direct business for all group life
insurance contracts and for the following product: CPA 65.12.1.

Annex: V

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Definition:

The number of insured persons at the end of the accounting year relating to direct business is included here for all group life
insurance contracts and for group insurance contracts in the following subcategory of the classification of products
according to activities for insurance and pension funding services: 65.12.1.

Note:

Only persons whose contracts are still active at the end of the accounting year are taken into consideration. As regards
group life insurance contracts the data shown here corresponds to the contents of variable 12 11 4.

Code:

39 30 0

Name:

Number of insured vehicles at the end of the accounting year, relating to direct business, for the following product
CPA: 65.12.2.

Annex: V

Definition:

The number of insured vehicles at the end of the accounting year relating to direct business is included here for the
following subcategory of the classification of products according to activities for insurance and pension funding services:
65.12.2.

Note:

Only vehicles still covered by active contracts at the end of the accounting year are taken into consideration. All single
vehicles are counted also if covered by group contracts.

Code:

39 40 0

Name:

Gross insured sum at the end of the accounting year, relating to direct business, for the following products: Non-
linked life insurance and Capital redemption insurance services.

Annex: V

Definition:

The total of the gross insured sum at the end of the accounting year relating to direct business is included here for the
following products: Non-linked life insurance and Capital redemption insurance services.

Note:

Only sums relating to contracts still active at the end of the accounting year are taken into consideration. For annuity
contracts the national equivalents for the sum insured is applied.

Code:

39 50 0

Name:

Number of claims incurred during the accounting year, relating to direct business, for the following product: CPA
65.12.2.

Annex: V

Definition:

The total number of claims incurred during the accounting year relating to direct business is shown for the following
subcategory of the classification of products according to activities for insurance and pension funding services: 65.12.2.

Note:

Reference to Article 44 of Council Directive 92/49/EEC. The number of all incidents which have incurred and were reported
during the accounting year and are giving the right to claim (estimated claims which are incurred but not reported are
excluded) is taken into consideration.

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31.3.2009

Code:

42 11 0

Name:

Interest receivable and similar income

Annex: VI

Definition:

This variable shall include:

(1)

all income from Cash and balances with the central bank, Treasury bills and other bills eligible for refinancing with
central banks, Loans and advances to credit institutions, Loans and advances to customers, Debt securities including
fixed- income securities, however calculated. Such income shall also include income arising from the spreading on a
time basis of the discount on assets acquired at an amount below, and liabilities contracted at an amount above, the
sum payable at maturity;

(2)

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest;

Note:

Reference to Articles 27(1) and 28(B)(1) of Directive 86/635/EEC (1). Reference to paragraph 35 of IAS 18 as
included in Commission Regulation (EC) No 1725/2003 (interest and similar income) and paragraph 20 of
IFRS 7 as included in Commission Regulation (EC) No 108/2006 (2).

Link to other variables:

This variable is used in the calculation of Production value (variable 12 12 0).

Code:

42 11 1

Name:

Interest receivable and similar income arising from fixed-income securities

Annex: VI

Definition:

This variable shall include:

(1)

all income from fixed- income securities. Such income shall also include income arising from the spreading on a time
basis of the discount on assets acquired at an amount below, and liabilities contracted at an amount above, the sum
payable at maturity;

(2)

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest;

(Note:

Reference to Articles 27(1) and 28(B)(1) of Directive 86/635/EEC. This item is not mentioned separately in
the disclosure requirements in IAS 18 included in Commission Regulation (EC) No 1725/2003 and
paragraph 20 of IFRS 7 as included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is part of variable 42 11 0.

Code:

42 12 0

Name:

Interest payable and similar charges

Annex: VI

Definition:

This variable shall include:

(1)

all charges arising out of amounts owed to credit institutions, amounts owed to customers, Debts evidenced by
certificates and Subordinated liabilities, however calculated. Such charges shall also include charges arising from the
spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at an
amount below, the sum payable at maturity;

(1) OJ L 372, 31.12.1986, p. 1
(2) OJ L 24, 27.1.2006, p. 1

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(2)

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest;

Note:

Reference to Articles 27(2) and 28(A)(1) of Directive 86/635/EEC. Reference to paragraph 35 of IAS 18 as
included in Commission Regulation (EC) No 1725/2003 and paragraph 20 of IFRS 7 as included in
Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is used in the calculation of Production value (variable 12 12 0).

Code:

42 12 1

Name:

Interest payable and similar charges linked to debt securities in issue

Annex: VI

Definition:

This variable shall include

(1)

all charges arising out of debts securities in issue, however calculated. Such charges shall also include charges arising
from the spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at
an amount below, the sum payable at maturity. Debt securities comprise negotiable debt securities including fixed-
income securities issued by credit institutions, securities bearing interest rates that vary in accordance with specific
factors, for example the interest rate on the inter-bank market or on the Euromarket, shall also be regarded as debt
securities;

(2)

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest;

Note:

Reference to Article 4(3)(a) (Liabilities) of Directive 86/635/EEC. This item is not mentioned separately in the
disclosure requirements in IAS 18 included in Commission Regulation (EC) No 1725/2003 and paragraph 20
of IFRS 7 as included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is part of variable 42 12 0.

Code:

42 13 0

Name:

Income from securities

Annex: VI

Definition:

This variable shall comprise all dividends and other income from variable-yield securities, from participating interests and
from shares in affiliated undertakings. Income from shares in investment companies shall also be included under this item.
For credit institutions using the income statement of IFRS 7, the variable may be limited to dividend income only. Eurostat
shall be informed of such an event.

Note:

Reference to Article 27(3)(a), (3)(b) and (3)(c) as an aggregate, and Article 28 (B)(2a), 2)(b) and (2)(c) as an
aggregate, of Directive 86/635/EEC. Reference to paragraph 35 of IAS 18 as included in Commission
Regulation (EC) No 1725/2003 and paragraph 20(a) of IFRS 7 as included in Commission Regulation
No 108/2006.

Code:

42 13 1

Name:

Income from shares and other variable-yield securities

Annex: VI

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31.3.2009

Definition:

This variable shall comprise all dividends and other income from shares and other variable-yield securities with the
exception of income from participating interests and shares in affiliated undertakings .For credit institutions using the
income statement of IAS 30, the variable may be limited to dividend income only. Eurostat shall be informed of such an
event.

Note:

Reference to Articles 27(3)(a) and 28(B)(2)(a) of Directive 86/635/EEC. This item is not mentioned separately
in the disclosure requirements in IFRS 7 included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is part of variable 42 13 0 and is used in the calculation of Production value (variable 12 12 0).

Code:

42 14 0

Name:

Commissions receivable

Annex: VI

Definition:

Commissions receivable shall include income in respect of all services supplied to third parties, in particular:

— commissions for guarantees, loans administration on behalf of other lenders and securities transactions on behalf of

third parties,

— commissions and other charges and income in respect of payment transactions, account administration charges and

commissions for the safe custody and administration of securities,

— commissions for foreign currency transactions and for the sale and purchase of coin and precious metals on behalf of

third parties,

— commissions charged for brokerage services in connection with savings and insurance contracts and loans.

Note:

Reference to Articles 27(4) and 28(B)(3) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is used in the calculation of Production value (variable 12 12 0).

Code:

42 15 0

Name:

Commissions payable

Annex: VI

Definition:

Commissions payable shall include charges for services rendered by third parties, in particular:

— commissions for guarantees, loans administration on behalf of other lenders and securities transactions on behalf of

third parties,

— commissions and other charges and income in respect of payment transactions, account administration charges and

commissions for the safe custody and administration of securities,

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— commissions for foreign currency transactions and for the sale and purchase of coin and precious metals on behalf of

third parties,

— commissions charged for brokerage services in connection with savings and insurance contracts and loans.

Note:

Reference to Articles 27(5) and 28(A)(2) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is used in the calculation of Total purchases of goods and services (variable 13 11 0).

Code:

42 20 0

Name:

Net profit or net loss on financial operations

Annex: VI

Definition:

This variable covers:

1.

2.

3.

the net profit or loss on transactions in securities which are not held as financial fixed assets together with value
adjustments and value re-adjustments on such securities, taking into account, where Article 36 (2) of Directive 86/635
has been applied the difference resulting from application of that article; however, in those Member States which
exercise the option provided for in Article 37 of Directive 86/635, these net profits or losses and value adjustments
and value re-adjustments shall be included only in so far as they relate to securities included in a trading portfolio. The
value-adjustments and value re-adjustments resulting from the application of IAS 32 and IAS 39 as included in
Commission Regulation (EC) No 1725/2003 shall also be included,

the net profit or loss on exchange activities, with the exception of income and charges resulting from covered forward
contracts, spread over the actual duration of the contract and similar in nature to interest;

the net profits and losses on other buying and selling operations involving financial instruments, including precious
metals.

Note:

Reference to Articles 27(6) and 28(A)(3) or (B)(4) of Directive 86/635/EEC. Reference to paragraph 20 (a) of
IFRS 7 as included in Commission Regulation (EC) No 108/2006.

Link to other variables:

This variable is used in the calculation of Production value (variable 12 12 0).

Code:

42 31 0

Name: Other operating income

Annex: VI

Definition:

Operating income, not shown under other headings. All extraordinary income should be excluded from this item.

Note:

Reference to Articles 27(7) and 28(B)(7) of Directive 86/635/EEC. Reference to paragraph 86 of IAS 1 as
included in Commission Regulation (EC) No 1725/2003 (other income).

Link to other variables:

This variable is used in the calculation of Production value (variable 12 12 0).

Code:

42 32 0

Name:

General administrative expenses

Annex: VI

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Definition:

This variable is the sum of ‘Personnel costs’ (variable 13 31 0) and ‘Other administrative expenses’ (variable 42 32 2).

Note:

Reference to Article 27(8)(a) and (8)(b) as an aggregate, and Article 28(A)(4)(a) and (4)(b) as an aggregate, of
Directive 86/635/EEC. No reference in paragraph 20 of IFRS 7 as included in Commission Regulation
No 108/2006

Code:

42 32 2

Name: Other administrative expenses

Annex: VI

Definition:

Other administrative expenses, not included in variable 13 31 0.

Note:

Reference to Articles 27(8)(b) and 28(A)(4)(b) of Directive 86/635/EEC. No reference in paragraph 20 of
IFRS 7 as included in Commission Regulation No 108/2006.

Link to other variables:

This variable is used in the calculation of Total purchases of goods and services (variable 13 11 0) and General
administrative expenses (variable 42 32 0).

Code:

42 33 0

Name: Other operating charges

Annex: VI

Definition:

Operating charges, not included in other headings. All taxes and extraordinary costs should be excluded from this item.

Note:

Reference to Articles 27(10) and 28(A)(6) of Directive 86/635/EEC. Reference to paragraph 91 of IAS 1 as
included in Commission Regulation (EC) No 1725/2003.

Link to other variables:

This variable is used in the calculation of Total purchases of goods and services (variable 13 11 0).

Code:

42 35 0

Name:

Value adjustments and value re-adjustments in respect of loans and advances and provisions for contingent
liabilities and for commitments

Annex: VI

Definition:

1.

2.

This variable shall include, on the one hand, charges for value adjustments in respect of loans and advances and
provisions for contingent liabilities and for commitments to be shown under Off-balance sheet items, on the other
hand, credits from the recovery of written-off loans and advances and amounts written back following earlier value
adjustments and provisions.

In those Member States which exercise the option provided for in Article 37 of Directive 86/635, this item shall also
include the net profit or loss on transactions in securities included in debt securities and shares which are neither held
as financial fixed Assets nor included in a trading portfolio, together with value adjustments and value re-adjustments
on such securities taking into account, where Article 36 (2) of Directive 86/635 has been applied, the difference
resulting from application of that article.

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3.

The charges and income covered by these items may be set off against each other, so that only a net item (income or
charge) is shown.

Note:

Reference to Articles 27(11) and (12), and 28(A)(7) and (B)(5) of Directive 86/635/EEC. Reference to
paragraph 84 of IAS 37 as included in Commission Regulation (EC) No 1725/2003 (provisions for
contingent liabilities and for commitments).

Code:

42 36 0

Name: Other value adjustments and value re-adjustments

Annex: VI

Definition:

1.

2.

Note:

This variables shall include, on the one hand, charges for value adjustments in respect of debt securities including
fixed- income securities and shares and, on the other hand, all the amounts written back following earlier value
adjustments, in so far as the charges and income relate to transferable securities held as financial fixed assets,
participating interests and shares in affiliated undertakings.

The charges and income covered by these items may be set off against each other, so that only a net item (income or
charge) is shown.

Reference to Articles 27(9), (13) and (14) and 28(A)(5), (A)(8) and (B)(6) of Directive 86/635/EEC. This item
is not mentioned separately in the disclosure requirements in IAS 30 included in Commission Regulation (EC)
No 1725/2003

Code:

42 40 0

Name:

Profit or loss on ordinary activities

Annex: VI

Definition:

This variable is defined in Articles 22 and following of Council Directive 78/660/EEC of 25 July 1978 based on Arti-
cle 54(3)(g) of the Treaty on the annual accounts of certain types of companies. IAS/IFRS do not permit presenting the
extraordinary results separately on the accounts of enterprises. For countries where IAS/IFRS is applied to the individual
accounts of credit institutions, this variable is not to be transmitted anymore.

Note:

Reference to Articles 27(15) and (16) and 28(A)(9), (A)(10) and (B)(8) of Directive 86/635/EEC. This item is
not mentioned separately in the disclosure requirements in IFRS 7included in Commission Regulation (EC)
No 108/2006.

Code:

42 50 0

Name:

Extraordinary profit or loss

Annex: VI

Definition:

This variable is defined in Articles 22 and following of Council Directive 78/660/EEC of 25 July 1978 based on Arti-
cle 54(3)(g) of the Treaty on the annual accounts of certain types of companies. IAS/IFRS do not permit presenting the
extraordinary results separately on the accounts of enterprises. For countries where IAS/IFRS is applied to the individual
accounts of credit institutions, this variable is not to be transmitted anymore.

Note:

Reference to Articles 27(19) and 28(A)(13) and (B)(10) of Directive 86/635/EEC. This item is not mentioned
separately in the disclosure requirements in IFRS 7included in Commission Regulation (EC) No 108/2006.

Code:

42 51 0

Name:

All taxes (tax on profit or loss on ordinary activities, tax on extraordinary profit or loss, other taxes)

Annex: VI

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Definition:

This variable is defined in Articles 22 and following of Council Directive 78/660/EEC of 25 July 1978 based on Arti-
cle 54(3)(g) of the Treaty on the annual accounts of certain types of companies.

Note:

Reference to Articles 27(15), (20) and (22) and 28(A)(9), (A)(12) and (A)(14) of Directive 86/635/EEC.
Reference to paragraph 81 (e) of IAS 1 as included in Commission Regulation (EC) No 1725/2003.

Code: 42 60 0

Name: Profit or loss for the financial year

Annex: VI

Definition:

This variable is defined in Articles 22 and following of Council Directive 78/660/EEC of 25 July 1978 based on Arti-
cle 54(3)(g) of the Treaty on the annual accounts of certain types of companies.

Note:

Reference to Articles 27(23) and 28(A)(15) and (B)(11) of Directive 86/635/EEC. Reference to paragraph 81
(f) of IAS 1 as included in Commission Regulation (EC) No 1725/2003.

Code:

43 11 0

Name:

Loans and advances to customers

Annex: VI

Definition:

This variable shall comprise all types of assets in the form of claims on domestic and foreign customers other than credit
institutions, regardless of their actual designations.

The only exception shall be loans and advances represented by debt securities or any other security.

Note:

Reference to Article 4(4) (Assets) and Article 16 (Assets Item 4) of Directive 86/635/EEC. Reference to
paragraph 8 of IFRS 7as included in Commission Regulation (EC) No 108/2006.

Code:

43 21 0

Name:

Amounts owed to customers

Annex: VI

Definition:

This variable shall
designations.

include all amounts owed to creditors that are not credit institutions, regardless of their actual

The only exception shall be liabilities represented by debt securities or by any other security.

Note:

Reference to Article 4(2)(a) and (2)(b) as an aggregate (Liabilities), and Article 19 (Liabilities: Item 2), of
Directive 86/635/EEC. Reference to paragraph 8 of IFRS 7 as included in Commission Regulation No 108/
2006.

Code:

43 29 0

Name:

Total of capital and reserves

Annex: VI

Definition:

This variable shall comprise Subscribed capital and reserves. Subscribed capital shall comprise all amounts, regardless of
their actual designations, which, in accordance with the legal structure of the institution concerned, are regarded under
national law as equity capital subscribed by the shareholders or other proprietors. Reserves comprise all the types of reserves
listed in Article 9 of Directive 78/660/EEC under Liabilities item A.IV, as defined therein. The Member States may also
prescribe other types of reserves if necessary for credit institutions the legal structures of which are not covered by Directive
78/660/EEC.

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Note:

Reference to Article 4(7)(9)(10)(11)(12)(13)(14) (Liabilities) and (16) (Assets) as an aggregate, of Directive 86/
635/EEC. This item is not mentioned separately in the disclosure requirements in IFRS 7 as included in
Commission Regulation No 108/2006

Code:

43 30 0

Name:

Balance sheet total

Annex: VI

Definition:

This variable consists of the sum of items 1 to 15 of the asset side of the balance sheet or of the sum of items 1 to 14 of the
liability side of the balance sheet as included in Article 4 of Directive 86/635. In general, the balance sheet total shall equal
the sum of all items of the asset side of the balance sheet or of the sum of all items on the liability side of the balance sheet.

Note:

Reference to Article 4 of Directive 86/635/EEC. This item is not mentioned separately in the disclosure
requirements in IFRS 7 as included in Commission Regulation No 108/2006

Code:

43 31 0

Name:

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

Annex: VI

Definition:

The balance sheet total (see variable 43 30 0) is broken down by the residence of the parent enterprise.

In accordance with the breakdown of variable 11 11 4, the balance sheet total has to be split up into a part which is related
to domestic controlled credit institutions and a part which is related to foreign controlled enterprises. The parent enterprise
is recorded according to the ultimate controlling institutional unit as defined in European Parliament and Council
Regulation No 716/2007.

Link to other variables:

Balance sheet total broken down by residence of the parent enterprise is a further breakdown of the balance sheet total
(43 30 0).

Code:

43 32 0

Name:

Balance sheet total broken down by legal status

Annex: VI

Definition:

The balance sheet total (see variable 43 30 0) is broken down by legal status as follows: Incorporated enterprises limited by
shares, Co-operative enterprises, Public-law enterprises, Branches of enterprises with head office in non-EEA countries,
Others.

Link to other variables:

Balance sheet total broken down by legal status is a further breakdown of the balance sheet total (43 30 0).

Code:

44 11 0

Name:

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

Annex: VI

Definition:

Interest receivable and similar income are defined as:

(1)

all income from fixed- income securities, however calculated. Such income shall also include income arising from the
spreading on a time basis of the discount on assets acquired at an amount below, and liabilities contracted at an
amount above, the sum payable at maturity;

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(2)

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest.

The breakdown by products is based on the classification of products according to activities for financial intermediation
services and services auxiliary to financial intermediation. The variable has to be broken down by (sub)categories of the CPA
at the appropriate level.

Note:

Reference to Articles 27(1) and 28(B)(1) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

Interest receivable and similar income broken down by (sub)categories of the CPA is a further breakdown of Interest
receivable and similar income (42 11 0).

Code:

44 12 0

Name:

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

Annex: VI

Definition:

Interest payable and similar charges are defined as:

1.

2.

all charges arising out of amounts owed to credit institutions, amounts owed to customers, Debts evidenced by
certificates and Subordinated liabilities, however calculated. Such charges shall also include charges arising from the
spreading on a time basis of the premium on assets acquired at an amount above, and liabilities contracted at an
amount below, the sum payable at maturity;

income and charges resulting from derivatives, spread over the actual duration of the contract and similar in nature to
interest;

The breakdown by products is based on the classification of products according to activities for financial intermediation
services and services auxiliary to financial intermediation. The variable has to be broken down by (sub)categories of the CPA
at the appropriate level.

Note:

Reference to Articles 27(2) and 28(A)(1) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

‘Interest payable and similar charges’ broken down by (sub)categories of the CPA is a further breakdown of ‘Interest payable
and similar charges’ (42 12 0).

Code:

44 13 0

Name:

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

Annex: VI

Definition:

Commissions receivable shall include income in respect of all services supplied to third parties. The breakdown by products
is based on the classification of products according to activities for financial intermediation services and services auxiliary to
financial intermediation. The variable has to be broken down by (sub)categories of the CPA at the appropriate level.

Note:

Reference to Articles 27(4) and 28(B)(3) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

Commission receivable broken down by (sub)categories of the CPA is a further breakdown of Commission receivable
(42 14 0).

Code:

44 14 0

Name:

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

Annex: VI

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Definition:

Commissions payable are defined in Article 31 of Directive 86/635/EEC. The breakdown by products is based on the
classification of products according to activities for financial intermediation services and services auxiliary to financial
intermediation. The variable has to be broken down by (sub)categories of the CPA at the appropriate level.

Note:

Reference to Articles 27(5), and 28(A)(2) of Directive 86/635/EEC. Reference to paragraph 20 of IFRS 7 as
included in Commission Regulation (EC) No 108/2006.

Link to other variables:

Commission payable broken down by (sub)categories of the CPA is a further breakdown of Commission payable (42 15 0).

Code:

45 11 0

Name:

Geographical breakdown of the total number of EEA branches

Annex: VI

Definition:

‘Branch’
is defined in Article 1 of the Council Directive 89/646/EEC of 15 December 1989 and is detailed in the
Commission Communication on the freedom to provide services and on the interest of the general good in the Second
Banking Directive (95/C 291/06).

Note:

From the perspective of the host Member State, the total number of EEA branches has to be broken down by
each single other EEA country.

Code:

45 21 0

Name:

Geographical breakdown of interest receivable and similar income

Annex: VI

Definition:

Interest receivable and similar income (see variable 42 11 0) written in the host country by branches with head office in
each single other EEA country.

Code:

45 22 0

Name:

Geographical breakdown of balance sheet total

Annex: VI

Definition:

Balance sheet total (see variable 43 30 0) of branches established in the host country with head office in each single other
EEA country.

Code:

45 31 0

Name:

Geographical breakdown of interest receivable and similar income via the Freedom to Provide Services business
(in other EEA countries)

Annex: VI

Definition:

Interest receivable and similar income (see variable 42 11 0) written, under the right of the freedom to provide services, by
credit institutions authorised in the home Member State, in each single other EEA country.

Code:

45 41 0

Name:

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

Annex: VI

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Definition:

Interest receivable and similar income (see variable 42 11 0) written by branch of credit institutions, authorised in the home
Member State, in non-EEA countries.

The following breakdown has to be used: Switzerland, USA, Japan, third countries (rest of the world).

Code:

45 42 0

Name:

Geographical breakdown of interest receivable and similar income via the Freedom to Provide Services business
(in non-EEA countries)

Annex: VI

Definition:

Interest receivable and similar income (see variable 42 11 0) written, under the right of the freedom to provide services, by
credit institutions authorised in the home Member State, in non-EEA countries.

The following breakdown has to be used: Switzerland, USA, Japan, third countries (rest of the world).

Code:

47 11 0

Name:

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

Annex: VI

Definition:

The number of accounts held by credit institutions at the end of the accounting year is included here. The breakdown by
products is based on the classification of products according to activities for financial intermediation services and services
auxiliary to financial intermediation. The number of accounts is linked to (sub)categories of the CPA at the appropriate level.

Code:

47 12 0

Name:

Number of loans and advances to customers broken down by (sub)categories of the CPA

Annex: VI

Definition:

The number of loans and advances to customers at the end of the accounting year is included here. The breakdown by
products is based on the classification of products according to activities for financial intermediation services and services
auxiliary to financial intermediation. The number of loans and advances to customers is linked to (sub)categories of the CPA
at the appropriate level.

Code:

47 13 0

Name:

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

Annex: VI

Definition:

The term ‘automatic teller machines’ (ATM) includes different forms of machines providing electronic banking services, e.g.
machines for withdrawing deposits (cash dispensers), for making payments and transaction inquiries, for exchanging money,
for loading multipurpose cards, etc.

Code:

48 00 1

Name:

Pension contributions receivable from members

Annex: VII

Definition:

This variable shall comprise all pension contributions receivable from members, due during the financial year, in respect of
regular contributions and voluntary additional
pension contracts,
contributions.

including all mandatory contributions, other

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Link to other variables:

The variable Pension contributions receivable from members (48 00 1) is used in the calculation of the variable Turnover
(12 11 0).

Code:

48 00 2

Name:

Pension contributions receivable from employers

Annex: VII

Definition:

This variable shall comprise all pension contributions receivable from employers, due during the financial year, in respect of
pension contracts,
regular contributions and voluntary additional
contributions.

including all mandatory contributions, other

Link to other variables:

The variable Pension contributions receivable from employers (48 00 2) is used in the calculation of the variable Turnover
(12 11 0).

Code:

48 00 3

Name:

Incoming transfers

Annex: VII

Definition:

This variable shall comprise all incoming transfers. Those transfers are usually received from other pension funds or
insurance companies. When an employee changes employer he often has the choice to transfer the amounts of pension
rights constituted at the pension fund or insurance scheme of his former employer to the pension fund of the new employer.

Link to other variables:

The variable Incoming transfers (48 00 3) is used in the calculation of the variable Turnover (12 11 0).

Code:

48 00 4

Name: Other pension contributions

Annex: VII

Definition:

This variable shall comprise all other pension contributions, due during the financial year, in respect of pension contracts
(e.g. contributions from central or local governments, from individuals and associations).

Link to other variables:

The variable Other pension contributions (48 00 4) is used in the calculation of the variable Turnover (12 11 0).

Code:

48 00 5

Name:

Pension contributions to defined benefit schemes

Annex: VII

Definition:

This variable shall comprise all pension contributions receivable by defined benefit schemes, due during the financial year, in
respect of pension contracts, including all regular, voluntary and other contributions.

Link to other variables:

The variable Pension contributions to defined benefit schemes (48 00 5) is used in the calculation of the variable Turnover
(12 11 0).

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Code:

48 00 6

Name:

Pension contributions to defined contribution schemes

Annex: VII

Definition:

This variable shall comprise all pension contributions receivable by defined contributions schemes, due during the financial
year, in respect of pension contracts, including all regular, voluntary and other contributions.

Link to other variables:

The variable Pension contributions to defined contribution schemes (48 00 6) is used in the calculation of the variable
Turnover (12 11 0).

Code:

48 00 7

Name:

Pension contributions to hybrid schemes

Annex: VII

Definition:

This variable shall comprise all pension contributions receivable by hybrid schemes, due during the financial year, in respect
of pension contracts, including all regular, voluntary and other contributions.

Note:

Hybrid schemes are schemes with elements of both defined benefits schemes and defined contributions
schemes.

Link to other variables:

The variable Pension contributions to hybrid schemes (48 00 7) is used in the calculation of the variable Turnover (12 11 0).

Code:

48 01 0

Name:

Investment income (PF)

Annex: VII

Definition:

This variable shall comprise income from investments, value re-adjustments on investments and income from realised and
unrealised capital gains and losses. It includes rents receivable, interest income, dividends and realised and unrealised capital
gains and losses.

Link to other variables:

The variable Investment income (PF) (48 01 0) includes the variable Capital gains and losses (48 01 1).

Code:

48 01 1

Name:

Capital gains and losses

Annex: VII

Definition:

This variable shall comprise income from realised and unrealised capital gains and losses carried through the profit and loss
account. Capital gains and losses arise from the variation between the valuation of investments at the beginning of the
accounting period (or at purchase, if later) and their valuation at the end of the accounting period (or at sale, if earlier).

Link to other variables:

The variable Capital gains and losses (48 01 1) is used in the calculation of the variable Investment income (PF) (48 01 0).

Code:

48 02 1

Name:

Insurance claims receivable

Annex: VII

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Definition:

This variable shall comprise claims receivable from insurance or reinsurance enterprises related to risks ceded.

Code:

48 02 2

Name: Other income (PF)

Annex: VII

Definition:

Other income shall comprise all other income of pension funds apart from pension contributions and investment income of
pension funds, such as income from commissions and other income.

Code:

48 03 0

Name:

Total expenditure on pensions

Annex: VII

Definition:

This variable shall include all kinds of expenditure to the members of the pension scheme and their dependents, outgoing
transfers, etc. Expenditure, which is also income related to risks ceded to insurance enterprises, is covered here.

Link to other variables:

Total expenditure on pensions (48 03 0) is calculated as follows:

Regular pension payments (48 03 1)

+

+

Pension payments of lump sums (48 03 2)

Outgoing transfers (48 03 3).

Code:

48 03 1

Name:

Regular pension payments

Annex: VII

Definition:

This variable shall comprise all payments on pensions, which have a regular nature (i.e. annuity).

Link to other variables:

The variable Regular pension payments (48 03 1) is used in the calculation of the variable Total expenditure on pensions
(48 03 0).

Code:

48 03 2

Name:

Pension payments of lump sums

Annex: VII

Definition:

This variable shall comprise all payments on pensions, which are lump sum payments.

Link to other variables:

The variable Pension payments of lump sums (48 03 2) is used in the calculation of the variable Total expenditure on
pensions (48 03 0).

Code:

48 03 3

Name: Outgoing transfers

Annex: VII

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Definition:

This variable shall comprise all outgoing transfers (usually the amount of pension rights transferred to other pension funds
or to insurance companies when an employee changes employer and adheres consequently to the pension fund or insurance
scheme of his new employer).

Link to other variables:

The variable Outgoing transfers (48 03 3) is used in the calculation of the variable Total expenditure on pensions (48 03 0).

Code:

48 04 0

Name:

Net change in technical provisions (reserves)

Annex: VII

Definition:

This variable shall comprise all kind of changes in technical provisions net of reinsurance. Incoming and outgoing transfers
of technical provisions between pension funds are included here.

Code:

48 05 0

Name:

Insurance premiums payable

Annex: VII

Definition:

This variable shall comprise the total of insurance premiums payable for all kinds of risks ceded to insurance or reinsurance
enterprises.

Code:

48 06 0

Name:

Total operational expenses

Annex: VII

Definition:

This variable shall include all costs arising from the collection of pension contributions, portfolio management, handling of
pension payments as well as commissions, other external expenses on goods and services and personnel costs.

Link to other variables:

Total operational expenses (48 06 0) is calculated as follows:

Personnel costs (13 31 0)

+

Total purchases of goods and services (13 11 0).

Code:

48 07 0

Name:

All taxes

Annex: VII

Definition:

This variable shall comprise all direct taxes payable (e.g. on investment income, etc.) by the pension fund which are not
included in external expenses on goods and services or in personnel costs.

Code:

48 08 0

Name:

Turnover of non-autonomous pension funds

Annex: VII

Definition:

This variable shall comprise all pension contributions, in respect of pension contracts, made to the book reserve during the
financial year.

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Code:

48 10 0

Name:

Total investments of pension funds

Annex: VII

Definition:

This variable is the sum of the following variables: Land and buildings (PF) (48 11 0) + Investments in affiliated enterprises
and participating interests (PF) (48 12 0) + Shares and other variable-yield securities (48 13 0) + Units in undertakings for
collective investment in transferable securities (48 14 0) + Debt securities and other fixed-income securities (48 15 0) +
Participation in investment pools (48 16 0) + Loans guaranteed by mortgages and other loans not covered elsewhere
(48 17 0) + Other investments (48 18 0).

Code:

48 10 1

Name:

Total investments invested in ‘the sponsoring enterprise’

Annex: VII

Definition:

This variable shall comprise all investments in the sponsoring enterprises, such as shares of the sponsoring enterprises, debt
securities issued by, and loans to, the sponsoring enterprises, etc. The sponsoring enterprises are the employers, which pay
contributions into the pension fund for their employees.

Link to other variables:

The variable Total investments invested in ‘the sponsoring enterprise’ is part of the variable Total investments of pension
funds (48 10 0).

Code:

48 10 4

Name:

Total investments at market values

Annex: VII

Definition:

This variable shall comprise Total investments (= sum of the variables Land and buildings (PF) (48 11 0) + Investments in
affiliated enterprises and participating interests (PF) (48 12 0) + Shares and other variable-yield securities (48 13 0) + Units
in undertakings for collective investment in transferable securities (48 14 0) + Debt securities and other fixed-income
securities (48 15 0) + Participation in investment pools (48 16 0) + Loans guaranteed by mortgages and other loans not
covered elsewhere (48 17 0) + Other investments (48 18 0).) at market value.

Note:

The variable Total investments at market values (48 10 4) has only to be delivered if the variable Total
investments of pension funds (48 10 0) is not delivered at market value.

Code:

48 11 0

Name:

Land and buildings (PF)

Annex: VII

Definition:

This variable shall comprise all land and buildings owned by the pension fund.

Link to other variables:

The variable Land and buildings (PF) (48 11 0) is used in the calculation of the variable Total investments of pension funds
(48 10 0).

Code:

48 12 0

Name:

Investments in affiliated enterprises and participating interests (PF)

Annex: VII

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Definition:

This variable shall comprise shares in affiliated undertakings, debt securities issued by, and loans to, affiliated undertakings,
participating interests and debt securities issued by, and loans to, undertakings with which a pension fund is linked by virtue
of a participating interest. It excludes the investments included under item 48 10 1.

Link to other variables:

The variable Investments in affiliated enterprises and participating interests (PF) (48 12 0) is used in the calculation of the
variable Total investments of pension funds (48 10 0).

Code:

48 13 0

Name:

Shares and other variable-yield securities

Annex: VII

Definition:

This variable shall comprise all kinds of quoted and unquoted shares and other variable-yield securities are included under
this item, except those included under items 48 12 0 and 48 14 0.

Link to other variables:

The variable Shares and other variable-yield securities (48 13 0) is used in the calculation of the variable Total investments
of pension funds (48 10 0) and is based on:

Shares traded on a regulated market (48 13 1)

+

+

Non publicly traded shares (48 13 3)

Other variable-yield securities (48 13 4).

Code:

48 13 1

Name:

Shares traded on a regulated market

Annex: VII

Definition:

This variable shall comprise all shares quoted on an exchange market.

Link to other variables:

The variable Shares traded on a regulated market (48 13 1) is part of the variable Shares and other variable-yield securities
(48 13 0).

Code:

48 13 2

Name:

Shares traded on a regulated market specialised in SMEs

Annex: VII

Definition:

This variable shall comprise all shares quoted on regulated markets specialised in innovative, high-growth companies and
SMEs. These markets are also known as Small and Medium-Sized Business Markets (SMB markets) or Parallel Markets. These
markets provide an exchange facility where listed securities of small and medium-sized companies can be traded efficiently
and competitively.

Link to other variables:

The variable Shares traded on a regulated market specialised in SMEs (48 13 2) is part of the variable Shares traded on a
regulated market (48 13 1).

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Code:

48 13 3

Name:

Non publicly traded shares

Annex: VII

Definition:

This variable shall comprise all shares not quoted on an exchange market.

Link to other variables:

The variable Non publicly traded shares (48 13 3) is part of the variable Shares and other variable-yield securities (48 13 0).

Code:

48 13 4

Name: Other variable-yield securities

Annex: VII

Definition:

This variable shall comprise all other variable yield securities not shown under other headings.

Link to other variables:

The variable Other variable-yield securities (48 13 4) is part of the variable Shares and other variable-yield securities
(48 13 0).

Code:

48 14 0

Name:

Units in undertakings for collective investment in transferable securities

Annex: VII

Definition:

This variable shall comprise all kinds of units in undertakings for collective investment in transferable securities as defined in
Council Directive 85/611/EEC (1). This also includes open-end funds and similar undertakings for collective investment.

Link to other variables:

The variable Units in undertakings for collective investment in transferable securities (48 14 0) is used in the calculation of
the variable Total investments of pension funds (48 10 0).

Code:

48 15 0

Name:

Debt securities and other fixed-income securities

Annex: VII

Definition:

This variable shall comprise negotiable debt securities and other fixed-income securities issued by credit institutions, by
other undertakings or by public bodies except those included under item 48 12 0. Securities bearing an interest rate, which
varies in line with specific factors, for example the interest rate on the interbank market or on the Euromarket, shall also be
regarded as debt securities and other fixed-income securities.

Link to other variables:

The variable Debt securities and other fixed-income securities (48 15 0) is used in the calculation of the variable Total
investments of pension funds (48 10 0) and is based on:

Debt securities and other fixed-income securities issued by public administrations (48 15 1)

+

Other debt securities and other fixed-income securities (48 15 2)

(1) OJ L 375, 31.12.1985, p. 3

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Code:

48 15 1

Name:

Debt securities and other fixed-income securities issued by public administrations

Annex: VII

Definition:

This variable shall comprise debt securities and other fixed-income securities issued or guaranteed by central and local
governments and public administrations.

Link to other variables:

The variable Debt securities and other fixed-income securities issued by public administrations (48 15 1) is used in the
calculation of the variable Debt securities and other fixed-income securities (48 15 0).

Code:

48 15 2

Name: Other debt securities and other fixed-income securities

Annex: VII

Definition:

This variable shall comprise all other debt securities and other fixed-income securities (e.g. corporate bonds).

Link to other variables:

The variable Other debt securities and other fixed-income securities (48 15 2) is used in the calculation of the variable Debt
securities and other fixed-income securities (48 15 0).

Code:

48 16 0

Name:

Participation in investment pools (PF)

Annex: VII

Definition:

This variable shall comprise shares held by an undertaking in joint investments constituted by several undertakings or
pension funds, the management of which has been entrusted to one of those enterprises or to independent fund managers.

Link to other variables:

The variable Participation in investment pools (PF) (48 16 0) is used in the calculation of the variable Total investments of
pension funds (48 10 0).

Code:

48 17 0

Name:

Loans guaranteed by mortgages and other loans not covered elsewhere

Annex: VII

Definition:

This variable shall comprise all kinds of loans of pension funds guaranteed or not by mortgages.

Link to other variables:

The variable Loans guaranteed by mortgages and other loans not covered elsewhere (48 17 0) is used in the calculation of
the variable Total investments of pension funds (48 10 0).

Code:

48 18 0

Name: Other investments

Annex: VII

Definition:

This variable shall comprise all other investments which are not part of the previous investment items, such as deposits with
credit institutions, cash, other short term investments, derivatives or other investments.

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Link to other variables:

The variable Other investments (48 18 0) is used in the calculation of the variable Total investments of pension funds
(48 10 0).

Code:

48 20 0

Name: Other assets

Annex: VII

Definition:

This variable shall comprise all other assets not shown under investments.

Code:

48 30 0

Name:

Capital and reserves

Annex: VII

Definition:

This variable shall comprise capital and reserves not formally allocated to pension beneficiaries, such as equity capital,
reserves or other equivalent funds.

Code:

48 40 0

Name:

Net technical provisions (PF)

Annex: VII

Definition:

This variable shall comprise technical provisions net of reinsurance allocated to pension beneficiaries. These technical
provisions normally are valued according to actuarial principles.

Code:

48 50 0

Name: Other liabilities

Annex: VII

Definition:

This variable shall comprise all other liabilities not being recorded under capital and reserves or net technical provisions.

Code:

48 61 0

Name:

Geographical breakdown of turnover

Annex: VII

Definition:

This variable shall comprise all pension contributions as defined in the variable ‘Turnover’ (12 11 0), due during the
financial year, such as all mandatory contributions, other regular contributions, voluntary additional contributions, other
contributions, broken down into the following countries: home country, (other) EU countries, other EEA countries, USA and
Canada, Japan, and the rest of the world.

Note:

The criterion for allocation of the turnover follows the residence of the contributing member.

Link to other variables:

The variable Geographical breakdown of turnover is a further breakdown of the variable Turnover (12 11 0).

Code:

48 62 0

Name:

Shares and other variable-yield securities broken down by location

Annex: VII

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Definition:

This variable shall comprise shares and other variable-yield securities as defined in the variable Shares and other variable-
yield securities (48 13 0) broken down by location. The following areas are considered: home country, (other) EU countries,
other EEA countries, USA and Canada, Japan, and the rest of the world.

Note:

The location of share corresponds to where the firm issuing the share is incorporated.

Link to other variables:

The variable Shares and other variable-yield securities broken down by location (48 62 0) is a further breakdown of the
variable Shares and other variable-yield securities (48 13 0).

Code:

48 63 0

Name:

Total investments broken down by location

Annex: VII

Definition:

This variable shall comprise total investments as defined in the variable Total investments of pension funds (48 10 0) broken
down by location. The following areas are considered: home country, (other) EU countries, other EEA countries, USA and
Canada, Japan, and the rest of the world.

Note:

The location of land and buildings is defined by the area in which these assets are situated. Investments in unit
trusts are allocated in accordance with the information provided by the unit trusts. Investments in fixed
income securities are allocated based on the legal
incorporation of the issuer. The location of share
corresponds to where the firm issuing the share is incorporated.

Link to other variables:

The variable Total investments broken down by location (48 63 0) is a further breakdown of the variable Total investments
of pension funds (48 10 0).

Code:

48 64 0

Name:

Total investments broken down into euro and non-euro components

Annex: VII

Definition:

This variable shall comprise total investments as defined in the variable Total investments of pension funds (48 10 0) broken
down by currencies. The following currency breakdown is considered: euro, others.

Link to other variables:

The variable Total investments broken down into euro and non-euro components (48 64 0) is a further breakdown of the
variable Total investments of pension funds (48 10 0).

Code:

48 70 0

Name:

Number of members

Annex: VII

Definition:

This variable shall comprise the total number of members whose pension schemes — as defined in the variable Number of
pension schemes (11 61 0) — are under the administration of pension funds. This includes the number of active members,
deferred members and retired persons. The number of members should be counted at the end of the reference period.

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Link to other variables:

The variable Number of members (48 70 0) is calculated as follows:

Number of members of defined benefit schemes (48 70 1)

Number of members of defined contribution schemes (48 70 2)

Number of members of hybrid schemes (48 70 3)

+

+

or

Number of active members (48 70 4)

+

+

Number of deferred members (48 70 5)

Number of retired persons (48 70 6).

Code:

48 70 1

Name:

Number of members of defined benefit schemes

Annex: VII

Definition:

This variable shall comprise the total number of members of defined benefits schemes. This includes the number of active
members, deferred members and retired persons.

Link to other variables:

The variable Number of members of defined benefits schemes (48 70 1) is used in the calculation of the variable Number of
members (48 70 0).

Code:

48 70 2

Name:

Number of members of defined contribution schemes

Annex: VII

Definition:

This variable shall comprise the total number of members of defined contributions schemes. This includes the number of
active members, deferred members and retired persons.

Link to other variables:

The variable Number of members of defined contribution schemes (48 70 2) is used in the calculation of the variable
Number of members (48 70 0).

Code:

48 70 3

Name:

Number of members of hybrid schemes

Annex: VII

Definition:

This variable shall comprise the total number of members of hybrid schemes. This includes the number of active members,
deferred members and retired persons.

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Link to other variables:

The variable Number of members of hybrid schemes (48 70 3) is used in the calculation of the variable Number of members
(48 70 0).

Code:

48 70 4

Name:

Number of active members

Annex: VII

Definition:

This variable shall comprise the number of members who are actively contributing to the pension scheme.

Link to other variables:

The variable Number of active members (48 70 4) is used in the calculation of the variable Number of members (48 70 0).

Code:

48 70 5

Name:

Number of deferred members

Annex: VII

Definition:

This variable shall comprise the number of members who have left the pension scheme, but retain deferred rights.

Link to other variables:

The variable Number of deferred members (48 70 5) is used in the calculation of the variable Number of members
(48 70 0).

Code:

48 70 6

Name:

Number of retired persons

Annex: VII

Definition:

This variable shall comprise the number of persons who receive pension benefits.

Link to other variables:

The variable Number of retired persons (48 70 6) is used in the calculation of the variable Number of members (48 70 0).

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ANNEX II

TECHNICAL FORMAT FOR THE TRANSMISSION OF STRUCTURAL BUSINESS STATISTICS

1.

THE FORM OF THE DATA

Standardization of data record structures is fundamental for efficient data processing. It is a necessary stage for
providing data conforming to the interchange standards specified by the Commission (Eurostat).

The data is sent as a set of records of which a large part describes the characteristics of the data (country, year,
economic activity etc.). The data itself is a number which can be linked to flags and explanatory footnotes used for
adding explanations to data which give users additional information regarding for instance extreme year to year
changes.

Confidential data have to be sent with the true value being recorded in the value field and a flag indicating the nature
of the confidential data being added to the record. The Commission (Eurostat) will provide supplementary guidance
on the correct use of the confidentiality flags that shall be followed by data providers in order to allow for a correct
application of the confidentiality rules when disseminating European Community aggregates. Member States shall
provide all levels of aggregation of the breakdowns as defined in the Commission Regulation that includes the series of
data to be provided. In addition, data has to contain all secondary confidentiality flags in accordance with the
confidentiality rules existing at national level.

One file shall be provided per series of data. Standard file names as specified by the Commission (Eurostat) shall be
used. The Commission (Eurostat) shall provide detailed documentation in relation to these code lists and will supply
supplementary guidance in relation to the transmission format.

Member States shall provide complete sets for all series of data to be provided including records for all data required
by European Parliament and Council Regulation 295/2008 which is not available i.e. which is not collected in the
Member State. It shall be marked with code ‘na’ in the value field. They shall also provide complete sets when revised
or corrected data is sent. Data for activities/phenomena not existing in the Member State shall be marked in the record
as zero (code ‘0’ in the value field). The code ‘0’ in the value field can also be used for activities that do exist but for
which the data is small and due to rounding equal to zero. Monetary data shall be expressed in thousands of national
currency (Euro for the countries of the Euro area). Countries acceding to the Euro area shall report monetary data in
Euro for the structural business statistics due in the year of their accession.

Data that does not respect the provisions for the technical format set out in this Regulation will be considered as not
having been sent.

2.

DATA SET IDENTIFIER

The following data set identifiers will be used for reporting structural business statistics:

Series type

Name

Data set identifier

Services
Annual enterprise statistics for services

Annual enterprise statistics by size class of employment for services

Annual regional statistics for services

Annual enterprise statistics for the central bank

Annual enterprise statistics for special aggregates of activities

Preliminary results for services

Annual enterprise statistics according to NACE Rev.1.1 for services
(reference year 2008)

Industry
Annual enterprise statistics for industry

1A

1B

1C

1D

1E

1P

1Z

2A

RSBSSERV_1A1_A

RSBSSERV_1B1_A

RSBSSERV_1C1_A

RSBSSERV_1D1_A

RSBSSERV_1E1_A

RSBSSERV_1P1_A

RSBSSERV_1Z1_A

RSBSIND_2A1_A

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Series type

Annual enterprise statistics by size class of employment for industry for
industry

Name

2B

Data set identifier

RSBSIND_2B1_A

Annual Regional statistics for industry

Annual KAU statistics) for industry

Multiannual intangible investment statistics for industry

Multiannual sub-contracting statistics for industry

Multiannual statistics on breakdown of turnover for industry

Annual enterprises statistics on environmental protection expenditure
broken down by environmental domains for industry

Annual enterprises statistics on environmental protection expenditure
broken down by size classes for industry

Multiannual enterprises statistics on environmental protection expenditure
broken down by environmental domains for industry

Multiannual enterprises statistics on environmental protection expenditure
broken down by size classes for industry

Preliminary results for industry

Annual enterprise statistics according to NACE Rev.1.1 for industry
(reference year 2008)

Distributive trades

Annual enterprise statistics for distributive trades

Annual enterprise statistics by size class of employment for distributive
trades

Annual regional statistics for distributive trades

Annual enterprise statistics by size class of turnover for distributive trades

Multiannual enterprise statistics — Breakdown of turnover by product type
for Wholesale and retail trade and repair of motor vehicles and motorcycles

Multiannual enterprise statistics — Breakdown of turnover by product type
for wholesale trade

Multiannual enterprise statistics — Breakdown of turnover by product type
for retail trade

Multiannual enterprise statistics — Breakdown of turnover by activity type
for Wholesale and retail trade and repair of motor vehicles and motorcycles

Multiannual enterprise statistics — Breakdown of turnover by activity type
for wholesale trade

Multiannual enterprise statistics — Breakdown of turnover by activity type
and number of retail stores for retail trade

Multiannual regional statistics for distributive trades

Preliminary results for distributive trades

Annual enterprise statistics according to NACE Rev.1.1 for distributive trades
(reference year 2008)

Construction

Annual enterprise statistics for construction

Annual enterprise statistics by size class for construction

Annual regional statistics for construction

2C

2D

2E

2F

2G

2H

2I

2J

2K

2P

2Z

3A

3B

3C

3D

3E

3F

3G

3H

3I

3J

3K

3P

3Z

4A

4B

4C

RSBSIND_2C1_A

RSBSIND_2D1_A

RSBSIND_2E1_3

RSBSIND_2F1_3

RSBSIND_2G1_5

RSBSIND_2H1_A

RSBSIND_2I1_A

RSBSIND_2J1_3

RSBSIND_2K1_3

RSBSIND_2P1_A

RSBSIND_2Z1_A

RSBSTRAD_3A1_A

RSBSTRAD_3B1_A

RSBSTRAD_3C1_A

RSBSTRAD_3D1_A

RSBSTRAD_3E1_5

RSBSTRAD_3F1_5

RSBSTRAD_3G1_5

RSBSTRAD_3H1_5

RSBSTRAD_3I1_5

RSBSTRAD_3J1_5

RSBSTRAD_3K1_5

RSBSTRAD_3P1_A

RSBSTRAD_3Z1_A

RSBSCON_4A1_A

RSBSCON_4B1_A

RSBSCON_4C1_A

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Series type

Name

Data set identifier

Annual KAU statistics for construction

Multiannual intangible investment statistics for construction

Multiannual sub-contracting statistics for construction

Multiannual breakdown of turnover statistics for construction

Multiannual sub-contracting statistics by size class for construction

Preliminary results for construction

Annual enterprise statistics according to NACE Rev.1.1 for construction
(reference year 2008)

Insurance services

Annual enterprise statistics for insurance services

Annual enterprise statistics broken down by legal form for insurance services

Annual enterprise statistics broken down according to the country of
residence of the parent enterprise for insurance services

Annual enterprise statistic broken down by size class of gross premiums
written for insurance services

Annual enterprise statistic broken down by size class of gross technical
provisions for insurance services

Annual enterprise statistics broken down by product for insurance services

Annual enterprise statistics by geographical breakdown including third
countries for insurance services

Annual enterprise statistics by geographical breakdown by Member State for
insurance services

Credit institutions

Annual enterprise statistics for credit institutions

Annual enterprise statistics broken down by legal form for credit institutions

Annual enterprise statistics broken down according to the country of
residence of the parent enterprise for credit institutions

Annual enterprise statistics broken down by category of credit institutions

Annual enterprise statistics broken down by size class for credit institutions

Annual enterprise statistics broken down by product for credit institutions

Annual enterprise statistics by geographical breakdown by each single EEA
Member State for credit institutions

Annual enterprise statistics by geographical breakdown in non-EEA
countries for credit institutions

Annual enterprise statistics by geographical breakdown by each single EU
Member State and rest of the world for credit institutions

Annual regional statistics for credit institutions

Pension funds

Annual enterprise statistics for autonomous pension funds

Annual enterprise statistics broken down by size classes of investments for
autonomous pension funds

Annual enterprise statistics broken down by size classes of members for
autonomous pension funds

Annual enterprise statistics broken down by currencies for autonomous
pension funds

4D

4E

4F

4G

4H

4P

4Z

5A

5B

5C

5D

5E

5F

5G

5H

6A

6B

6C

6D

6E

6F

6G

6H

6I

6J

7A

7B

7C

7D

RSBSCON_4D1_A

RSBSCON_4E1_3

RSBSCON_4F1_3

RSBSCON_4G1_3

RSBSCON_4H1_3

RSBSCON_4P1_A

RSBSCON_4Z1_A

RSBSINS_5A1_A

RSBSINS_5B1_A

RSBSINS_5C1_A

RSBSINS_5D1_A

RSBSINS_5E1_A

RSBSINS_5F1_A

RSBSINS_5G1_A

RSBSINS_5H1_A

RSBSCI_6A1_A

RSBSCI_6B1_A

RSBSCI_6C1_A

RSBSCI_6D1_A

RSBSCI_6E1_A

RSBSCI_6F1_A

RSBSCI_6G1_A

RSBSCI_6H1_A

RSBSCI_6I1_A

RSBSCI_6J1_A

RSBSPF_7A1_A

RSBSPF_7B1_A

RSBSPF_7C1_A

RSBSPF_7D1_A

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Series type

Name

Data set identifier

Annual enterprise statistics by geographical breakdown for autonomous
pension funds

Annual enterprise statistics on non-autonomous pension funds

Business services
Annual enterprise statistics for activities of NACE Rev.2 division 62,œ
groups 58.2, 63.1, 73.1 and division 78 broken down by product type

Annual enterprise statistics for activities of NACE Rev.2 division 62,
groups 58.2, 63.1, 73.1 and division 78broken down by residence of client

Biennial enterprise statistics for activities of NACE Rev.2 groups 69.1, 69.2
and 70.2 broken down by product type

Biennial enterprise statistics for activities of NACE Rev.2 groups 69.1, 69.2
and 70.2 broken down by residence of client

Biennial enterprise statistics for activities of NACE Rev.2 groups 73.2, 71.1
and 71.2 broken down by product type

Biennial enterprise statistics for activities of NACE Rev.2 groups 73.2, 71.1
and 71.2 broken down by residence of client

Business demography
Annual demographic statistics broken down by legal form

Annual demographic statistics broken down by employee size classes

Annual preliminary results on enterprise deaths, broken down by legal form

Annual preliminary results on enterprise deaths, broken down by employee
size classes

7E

7F

8A

8B

8C

8D

8E

8F

9A

9B

9C

9D

RSBSPF_7E1_A

RSBSPF_7F1_A

RSBSBS_8A1_A

RSBSBS_8B1_A

RSBSBS_8C1_2

RSBSBS_8D1_2

RSBSBS_8E1_2

RSBSBS_8F1_2

RSBSBD_9A1_A

RSBSBD_9B1_A

RSBSBD_9C1_A

RSBSBD_9D1_A

3.

RECORD STRUCTURE

For each of the records all fields need to be transmitted even if they are empty

1

2

3

4

5

6

7

8

9

Field

Type and size

VALUES

Series

Year

AN2

1A, 1B, 2C, 3A, 4A, 4B, 5A, 6A, 7A, 8A, 9A etc. Alphanumeric code of
the series (see paragraph 4.1)

N4

The reference year in four characters e.g. 2008.

Territorial unit

AN2..4

Corresponds to the country code for national series or to the NUTS code
of the region for regional series (see paragraph 4.2).

Size class

AN..2

Code for the size class(see paragraph 4.3)

Economic activity

AN1..13

NACE Rev 2 code and special activity aggregates(see paragraph 4.4)

Variable

N5

Variable code. The codes laid down in the SBS Recast Regulation have 5
characters (see paragraph 4.5).

Data value

AN1..12

Quality flag

AN..1

Confidentiality flag

AN..1

Numeric value of the data (negative values are preceded by a minus sign)
expressed as a whole number without decimal places. An ‘na’ should be
used if the data is not sent because it is not available (see paragraph 4.6).

R: revised data, P: provisional data, W: Low quality data that used for
calculating Community totals but which cannot be disseminated at
national level, E: estimated value (see paragraph 4.7)

A, B, C, D, F, H: indicates that the data is confidential and the reason for
that confidentiality
A: Too few enterprises
B: One enterprise dominates the data
C: Two enterprises dominate the data
D: Secondary confidential data in order to protect data flagged with A, B,
C, F or H
F: Data is confidential in application of the p %-rule
H: Data that is not published at national level as it is considered to be
sensitive information or to protect data that is not required by
Regulation (EC) No 295/2008 (manually unsafe data)
An empty field indicates non-confidential data. (see paragraph 4.8)

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Field

Type and size

VALUES

10 Dominance/share lar-

gest unit

N..3

11

Share second largest
unit

N..3

A numeric value less than or equal to 100. This indicates the percentage
dominance of one or two enterprises which dominate the data and make
it confidential. The value is rounded to the nearest whole number: e.g.
90,3 becomes 90, 94,50 becomes 95. This field is empty for non-
confidential data. This field is only used when the confidentiality flags B,
C or F are used in the previous field. . When flag C is used in field 9 the
data provider may use this field to provide either the dominance
percentage of the two largest enterprises or the share of the largest
enterprise. In the latter case, field 11 should be provided as well.

A numeric value less than or equal to 100. This field is empty for non-
confidential data and confidential data with flags A, D and H in field 9,
this field should include the share of the second largest enterprise when
flag F is used in field 9. If flags B and C are used in field 9, this field is
optional.

12 Units of data values

AN3..4

Field with codes for indicating the units used(see paragraph 4.9)

13

Breakdown of prod-
ucts

AN..7

Corresponds to CPA code + CPA extension (only used in distributive
trades, insurance services, credit institutions and business services)(see
paragraph 4.10).

14

Turnover size classes

N..2

Codes for the turnover size classes (only used in distributive trades).(see
paragraph 4.11)

15

Breakdown by envir-
onmental domains

16 Geographical break-

down

17

Residence of parent
enterprise

18

Legal form

19

Type of insurance
enterprise or insur-
ance business (see list
below)

20

Category

21

22

Currency breakdown

Residence of client

23

Population

24

Footnote

AN..4

AN..5

AN..4

AN..4

N..1

AN.04

AN..5

AN..5

AN..3

Code for environmental domains (only used in industry) (see
paragraph 4.12)

Code for the geographical breakdown of the partner countries (only used
in insurance services, credit institutions and pension funds)(see
paragraph 4.13).

Code for the country of residence of the parent enterprise (only used in
insurance services and credit institutions)(see paragraph 4.14)

Code for the legal status of enterprise (only used in insurance services,
credit institutions and business demography)(see paragraph 4.15)

Code for the type of insurance enterprise or insurance business (only
used in insurance enterprises)(see paragraph 4.16)

Code for the category of credit institutions (only used in credit
institutions)(see paragraph 4.17)

Code for the currency (only used in pension funds)(see paragraph 4.18)

Code for the residence of client (only used in business services) (see
paragraph 4.19)

Letter code followed by last two digits of the base year (only used in
business demography)(see paragraph 4.20)

AN..250

Free note on the data that can be published as methodological notes/
additional explanations for better understanding the provided data

NB: AN = Alphanumeric (e.g. AN..5 — alphanumeric up to 5 positions but field can be empty, AN1.5 — alphanumeric with at least
one position and maximum 5 positions, AN1 — alphanumeric one position, exact); N = Numeric (e.g., N1 — numeric one position,
exact)

4.

DESCRIPTION OF THE FIELDS

The codes included in the description of fields can be subject to changes as standard code lists for the reference
database will become available. The Reporting Authorities will receive the amended code lists at least two months
before the deadline of the data transmission. The code lists only serve to determine the codes to be used for
transmitting the data and changes can in no way increase the level of detail requested by the Commission Regulation
that defines the series of data to be produced for structural business statistics.

4.1. Series

Services
Annual enterprise statistics for services

Annual enterprise statistics by size class of employment for services

Series type

Code

1A

1B

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Series type

Code

Annual regional statistics for services

Annual enterprise statistics for the central bank

Annual enterprise statistics for special aggregates of activities

Preliminary results for services

Annual enterprise statistics according to NACE Rev.1.1 for services (reference year 2008)

Industry

Annual enterprise statistics for industry

Annual enterprise statistics by size class of employment for industry for industry

Annual Regional statistics for industry

Annual KAU statistics) for industry

Multiannual intangible investment statistics for industry

Multiannual sub-contracting statistics for industry

Multiannual statistics on breakdown of turnover for industry

Annual enterprises statistics on environmental protection expenditure broken down by environmental
domains for industry

Annual enterprises statistics on environmental protection expenditure broken down by size classes for
industry

Multiannual enterprises statistics on environmental protection expenditure broken down by
environmental domains for industry

Multiannual enterprises statistics on environmental protection expenditure broken down by size classes
for industry

Preliminary results for industry

Annual enterprise statistics according to NACE Rev.1.1 for industry (reference year 2008)

Distributive trades

Annual enterprise statistics for distributive trades

Annual enterprise statistics by size class of employment for distributive trades

Annual regional statistics for distributive trades

Annual enterprise statistics by size class of turnover for distributive trades

Multiannual enterprise statistics — Breakdown of turnover by product type for wholesale and retail trade
and repair of motor vehicles and motorcycles

Multiannual enterprise statistics — Breakdown of turnover by product type for wholesale trade

Multiannual enterprise statistics — Breakdown of turnover by product type for retail trade

Multiannual enterprise statistics — Breakdown of turnover by activity type for wholesale and retail trade
and repair of motor vehicles and motorcycles

Multiannual enterprise statistics — Breakdown of turnover by activity type for wholesale trade

Multiannual regional statistics for distributive trades

Multiannual enterprise statistics — Breakdown of turnover by activity type and number of retail stores for
retail trade

Preliminary results for distributive trades

Annual enterprise statistics according to NACE Rev.1.1 for distributive trades (reference year 2008)

Construction

Annual enterprise statistics for construction

Annual enterprise statistics by size class for construction

Annual regional statistics for construction

1C

1D

1E

1P

1Z

2A

2B

2C

2D

2E

2F

2G

2H

2I

2J

2K

2P

2Z

3A

3B

3C

3D

3E

3F

3G

3H

3I

3K

3J

3P

3Z

4A

4B

4C

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Series type

Code

Annual KAU statistics for construction

Multiannual intangible investment statistics for construction

Multiannual sub-contracting statistics for construction

Multiannual breakdown of turnover statistics for construction

Multiannual sub-contracting statistics by size class for construction

Preliminary results for construction

Annual enterprise statistics according to NACE Rev.1.1 for construction (reference year 2008)

Insurance services

Annual enterprise statistics for insurance services

Annual enterprise statistics broken down by legal form for insurance services

Annual enterprise statistics broken down according to the country of residence of the parent enterprise
for insurance services

Annual enterprise statistic broken down by size class of gross premiums written for insurance services

Annual enterprise statistic broken down by size class of gross technical provisions for insurance services

Annual enterprise statistics broken down by product for insurance services

Annual enterprise statistics by geographical breakdown including third countries for insurance services

Annual enterprise statistics by geographical breakdown by Member State for insurance services

Credit institutions

Annual enterprise statistics for credit institutions

Annual enterprise statistics broken down by legal form for credit institutions

Annual enterprise statistics broken down according to the country of residence of the parent enterprise
for credit institutions

Annual enterprise statistics broken down by category of credit institutions

Annual enterprise statistics broken down by size class for credit institutions

Annual enterprise statistics broken down by product for credit institutions

Annual enterprise statistics by geographical breakdown by each single EEA Member State for credit
institutions

Annual enterprise statistics by geographical breakdown in non-EEA countries for credit institutions

Annual enterprise statistics by geographical breakdown by each single EU Member State and rest of the
world for credit institutions

Annual regional statistics for credit institutions

Pension funds

Annual enterprise statistics for autonomous pension funds

Annual enterprise statistics broken down by size classes of investments for autonomous pension funds

Annual enterprise statistics broken down by size classes of members for autonomous pension funds

Annual enterprise statistics broken down by currencies for autonomous pension funds

Annual enterprise statistics by geographical breakdown for autonomous pension funds

Annual enterprise statistics on non-autonomous pension funds

Business services

Annual enterprise statistics for activities of NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and divi-
sion 78 broken down by product type

Annual enterprise statistics for activities of NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and divi-
sion 78 broken down by residence of client

Biennial enterprise statistics for activities of NACE Rev.2 groups 69,1, 69,2 and 70,2 broken down by
product type

4D

4E

4F

4G

4H

4P

4Z

5A

5B

5C

5D

5E

5F

5G

5H

6A

6B

6C

6D

6E

6F

6G

6H

6I

6J

7A

7B

7C

7D

7E

7F

8A

8B

8C

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Series type

Biennial enterprise statistics for activities of NACE Rev.2 groups 69,1, 69,2 and 70,2 broken down by
residence of client

Biennial enterprise statistics for activities of NACE Rev.2 groups 73.2, 71.1 and 71.2 broken down by
product type

Biennial enterprise statistics for activities of NACE Rev.2 groups 73.2, 71.1 and 71.2 broken down by
residence of client

Business demography
Annual demographic statistics broken down by legal form

Annual demographic statistics broken down by employee size classes

Annual preliminary results on enterprise deaths, broken down by legal form

Annual preliminary results on enterprise deaths, broken down by employee size classes

Code

8D

8E

8F

9A

9B

9C

9D

4.2. Territorial unit

This code corresponds to the country for national series or to the region for regional series (Series 1C, 2C, 3C, 3H, 4C,
6H). It is based on the NUTS code. For regions, 2 characters are added to the two characters for the country for
Annexes I to IV and 1 for Annex VI (the Member States should send regional data according to the NUTS classification
applicable at the time when the transmission of the data is required by Regulation 295/2008; revisions of data
regarding previous reference year should use the NUTS classification applicable at the time of their legal transmission
deadline).

Country

Code

Belgium

Bulgaria

Czech Republic

Denmark

Germany

Estonia

Greece

Spain

France

Ireland

Italy

Cyprus

Latvia

Lithuania

Luxembourg

Hungary

Malta

The Netherlands

Austria

Portugal

Poland

Romania

Slovenia

Slovakia

Finland

Sweden

The United Kingdom

Iceland

Liechtenstein

Norway

Switzerland

BE

BG

CZ

DK

DE

EE

GR

ES

FR

IE

IT

CY

LV

LT

LU

HU

MT

NL

AT

PT

PL

RO

SI

SK

FI

SE

UK

IS

LI

NO

CH

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4.3. Size classes

Each size class corresponds to a code. Most series cover all size categories and hence code 30 must be used for the
data of Annexes I to IV. For the other Annexes it may be left empty. For size classes expressed in million EUR the
countries outside of the Euro area shall use the conversion rate published for the reference year by Eurostat in the table
EUR/ECU exchange rates — annual data.

Annexes I to IV: Size classes of number of persons employed

Code

0-1

0-9

2-9

10-19

20-49

50-249

250+

0-49

20+

Total

0-49

50-500

501-2 500

2 501-5 000

5 001-10 000

10 000+

Total

0-4

5-50

51-250

251-500

501-1 000

1 000+

Total

0-99

100-999

1 000-9 999

10 000-99 999

99 999+

Total

0-49

50-500

501-2 500

2 501-5 000

5 000+

Total

1-49

50-100

101-1 000

Annex V: Size class by gross technical provisions written (million EUR)

Annex V: Size class by gross premiums written (million EUR)

Annex VI: Size class of balance sheet total (million EUR)

Annex VII: Size class of investments (million EUR)

Annex VII: Size classes of members (Unit)

01

02

03

04

05

06

07

10

20

30

01

02

03

04

05

06

30

11

12

13

14

15

16

30

01

02

03

04

05

30

01

02

03

04

05

30

11

12

13

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Annexes I to IV: Size classes of number of persons employed

Code

1 001-10 000

10 001-100 000

100 000+

Total

0

1-4

5-9

10+

Total

Annex IX: Size class of number of employees

14

15

16

30

01

02

03

04

30

4.4. Economic activity

This field is used for the NACE heading.

a)

NACE Rev.2

Data should be provided for the level of activity breakdown as required by Regulation 295/2008 as well as for
all higher levels of aggregation of NACE Rev.2. The following list only serves to determine the codes to be used
for transmitting the data and can in no way increase the level of detail and or special aggregates requested by the
aforementioned Regulation.

Economic activity title — NACE Rev.2 —

Code

Special aggregates
ICT Total

ICT Manufacturing

High technology manufacturing

Medium-high technology manufacturing

Medium-low technology manufacturing

Low technology manufacturing

ICT services

Information

High technology services

Knowledge intensive market services

Computer related services

ICT_T

ICT_M

HIT

MHT

MLT

LOT

ICT_S

INF

HITS

KWNMS

CRA

Total business economy excluding NACE Rev.2 Section K

Total business economy excluding NACE Rev.2 642 activities of holding
companies (Annex IX)

Industry (Annex IX)

Mining and quarrying; Electricity, gas, steam and air conditioning supply; Water
supply; sewerage, waste management and remediation activities (Annex IX)

B_TO_N_X_K

B_TO_N_X_K642

B_TO_E

B_D_E

Manufacture of food products, beverages and tobacco products (Annex IX)

C10_TO_C12

Manufacture of textiles and wearing apparel (Annex IX)

Manufacture of paper and paper products; printing and reproduction of recorded
media (Annex IX)

Manufacture of basic metals and fabricated metal products, except machinery and
equipment (Annex IX)

Manufacture of computer, electronic and optical products, manufacture of
electrical equipment (Annex IX)

Manufacture of motor vehicles, trailers, semi-trailers and other transport
equipment (Annex IX)

C13_C14

C17_C18

C24_C25

C26_C27

C29_C30

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Economic activity title — NACE Rev.2 —

Code

Manufacture of furniture and other manufacturing (Annex IX)

C31_C32

Services of the business economy excluding NACE Rev.2 642 activities of holding
companies (Annex IX)

G_TO_N_X_K642

Financial and insurance activities excluding activities of holding companies (NACE
Rev.2 642)

K_X_K642

Financial service activities, except insurance and pension funding excluding
activities of holding companies

K64_X_K642

Knowledge intensive business services (Annex IX)

ICT Wholesale (Annex IX)

Insurance services

Composite insurance

Credit institutions

Total credit institutions

Pension funds

Non-autonomous pension funds

KIBS

ICTW

K651

K64CRED

Non-autonomous pension funds: Total sections B-N

B_TO_N

b)

NACE Rev.1.1

Some data for the annual enterprise statistics of Annexes I to IV need to be provided according to NACE Rev.1.1
for the reference year 2008. For business demography data the details as required in Section 9 of Annex IX need
to be provided for the reference years 2004 to 2007 using the NACE Rev.1.1 classification. Data should be
provided for the level of activity breakdown as required by Regulation 295/2008 as well as for all higher levels
of aggregation of NACE Rev.1.1.

Economic activity title — NACE Rev. 1.1 —

Code

Special aggregates

‘Hotels’ and ‘Campsites and other provision of short-stay accommodation’

‘Restaurants’ and ‘Bars’ and ‘Canteens and catering’

‘Other land transport’ without ‘freight transport by road’

Freight transport by road

‘Supporting and auxiliary transport activities’ without ‘activities of travel agencies and
tour operators; tourist assistance activities nec’

‘Renting of automobiles’ and ‘renting of other transport equipment’

‘Legal activities’ and ‘accounting bookkeeping and auditing activities, tax consultancy’ and
‘business and management consultancy activities’ and ‘management activities of holding
companies’

55A

55B

602A

6024

63A

71A

741A

‘Architectural and engineering activities and related technical consultancy’ and ‘Technical
testing and analysis’

74A

Business economy excluding NACE Rev.1.1 74.15 activities of holding companies
(Annex IX)

Industry (Annex IX)

Mining and quarrying; Electricity, gas and water supply (Annex IX)

ICT manufacturing (30+313+32+332+333) (Annex IX)

DL excluding 30+313+32+332+333 (Annex IX)

Services of business economy excluding NACE Rev.1.1 74.15 activities of holding
companies (Annex IX)

ICT wholesale (5143+5184+5186) (Annex IX)

Other wholesale (Division 51 except for 5143+5184+5186) (Annex IX)

C_TO_K

C_TO_E

C_E

ICTM

DLA

G_TO_K

ICTW

OTHW

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Economic activity title — NACE Rev. 1.1 —

Code

Retail sale of pharmaceutical and medical goods, cosmetic and toilet articles; Other retail
sale of new goods in specialized stores; Retail sale of second-hand goods in stores
(Annex IX)

Real estate, renting and business activities excluding NACE Rev.1.1 74.15 activities of
holding companies (Annex IX)

Renting of machinery and equipment without operator and of personal and household
goods excluding NACE Rev.1.1 7133 Renting of office machinery and equipment,
including computers (Annex IX)

Other business activities excluding NACE Rev.1.1 74.15 activities of holding companies
(Annex IX)

Professional services (741 excluding 7415+742+743+744+7481+7485) (Annex IX)

Operational services (745+746+747+7482+7486+7487) (Annex IX)

Legal, accounting, book-keeping and auditing activities; tax consultancy; market research
and public opinion polling; business and management consultancy; holdings excluding
NACE Rev.1.1 74.15 activities of holding companies (Annex IX)

Total ICT sector (ICTM+ICTS) (Annex IX)

ICT services (ICTW+42+7133+72) (Annex IX)

Knowledge intensive business services (72+Professional services (74P)) (Annex IX)

52A

KB

71B

74B

74P

74E

741A

ICTA

ICTS

KIBS

4.5. Variable

Number of enterprises

Variable title

Code

Annex

11 11 0

I, II, III, IV, V,VI, VII

Number of enterprises broken down by legal status

11 11 1

V, VI

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

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

11 11 2

11 11 3

Number of enterprises broken down by residence of the parent enterprise

11 11 4

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

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

11 11 5

11 11 6

Number of enterprises broken down by category of credit institutions

11 11 7

Number of enterprises broken down by size of investments

Number of enterprises broken down by size classes of members

Number of enterprises with non-autonomous pension funds

11 11 8

11 11 9

11 15 0

V

V

VI

V

VI

VI

VII

VII

VII

Number of local units

Number of kind-of activity units

11 21 0

I, II, III, IV, VI

11 31 0

II, IV

Total number and location of branches in other countries

11 41 0

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

11 41 1

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

11 51 0

V

VI

VI

Number of pension schemes

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

11 61 0

VII

11 91 0

11 92 0

11 93 0

11 94 1

11 94 2

11 94 3

11 94 4

11 94 5

IX

IX

IX

IX

IX

IX

IX

IX

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12 11 1

12 11 2

12 11 3

12 11 4

12 11 5

12 11 6

V

V

V

V

V

V

V

V

V

Variable title

Code

Annex

12 11 0

I, II, III, IV, V,VII, VIII

Turnover

Gross direct premiums written

Gross reinsurance premiums accepted, written premiums

Gross direct premiums written, individual premiums

Gross direct premiums written, premiums under group contracts

Gross direct premiums written, periodic premiums

Gross direct premiums written, single premiums

Gross direct premiums written, premiums from non-bonus contracts

12 11 7

Gross direct premiums written, premiums from bonus contracts

Gross direct premiums written, premiums from contracts where the
investment risk is borne by policyholders

12 11 8

12119

Production value

Gross margin on goods for resale

Value added at basic prices

Value added at factor cost

Gross operating surplus

12 12 0

I, II, III, IV, VI, VII

12 13 0

II, III, IV

12 14 0

VI, VII

12 15 0

I, II, III, IV, VI, VII

12 17 0

I, II, III, IV

Total purchases of goods and services

13 11 0

I, II, III, IV, VI, VII

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

13 12 0

I, II, III, IV

Payments for agency workers

13 13 1

I, II, III, IV

Change in stocks of goods and services

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

13 21 0

13 21 1

III

III

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

13 21 3

II, IV

Personnel costs

Wages and Salaries

Social security costs

13 31 0

I, II, III, IV, V,VI, VII

13 32 0

I, II, III, IV

13 33 0

I, II, III, IV

Payments for long term rental and operational leasing of goods

13 41 1

II, IV

Gross investment in tangible goods

15 11 0

I, II, III, IV, VI, VII

Gross investment in land

15 12 0

II, III, IV

Gross investment in existing buildings and structures

15 13 0

II, III, IV

Gross investment in construction and alteration of buildings

15 14 0

II, III, IV

Gross investment in machinery and equipment

Sales of tangible investment goods

15 15 0

II, III, IV

15 21 0

II, III, IV

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

15 42 0

II

Investment in purchased software

Number of persons employed

15 44 1

II, IV

16 11 0

I, II, III, IV, V,VI, VII

Number of persons employed broken down by category of credit
institutions

Number of women employed

16 11 1

16 11 2

VI

VI

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Variable title

Code

Annex

Number of unpaid persons employed

Number of employees

Number of female employees

16 12 0

I, II, III, IV, VI

16 13 0

I, II, III, IV, VI

16 13 6

VI

Number of employees in full time equivalent units

16 14 0

I, II, III, IV, VI

Number of hours worked by employees

16 15 0

II, IV

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

16 91 0

Number of employees in the population of active enterprises in t

16 91 1

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

16 92 0

16 92 1

16 93 0

16 93 1

16 94 1

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

16 94 2

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

16 94 3

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

16 94 4

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

16 94 5

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

16 95 1

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

16 95 2

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

16 95 3

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

16 95 4

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

16 95 5

Number of retail stores

Sales space

17 32 0

17 33 1

Turnover from agriculture, forestry, fishing and industrial activities

18 10 0

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

IX

III

III

III

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

18 11 0

II, IV

Turnover from industrial activities

— Turnover from industrial activities excluding construction

— Turnover from construction

Turnover from service activities

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

18 12 0

18 12 1

18 12 2

II

IV

IV

18 15 0

II, III, IV

18 16 0

II, III, IV

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

18 21 0

III

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Variable title

— Turnover from building

— Turnover from civil engineering

Annex

Code

18 31 0

18 32 0

IV

IV

Purchases of energy products (in value)

20 11 0

II, IV

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

21 11 0

Investment in equipment and plant linked to cleaner technology
(‘integrated technology’)

Total current expenditure on environmental protection

21 12 0

21 14 0

II

II

II

Payments to sub-contractors

Income from sub-contracting

Gross change in the provision for unearned premiums

Gross premiums written broken down by legal status

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

23 11 0

II, IV

23 12 0

IV

32 11 2

32 11 4

32 11 5

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

32 11 6

Allocated investment return transferred from the non-technical account

32 12 0

Gross claims payments

Gross claims payments in respect of claims incurred in the current
accounting year

Gross change in the provision for outstanding claims

Gross operating expenses

Change in the equalisation provision

Other items in the technical account, gross amount

Other technical income, net amount

Net changes in other technical provisions, not shown under other
headings

Bonuses and rebates, net amount

Other technical charges, net amount

Gross balance of the technical account (sub-total I)

Reinsurance balance

Reinsurers share of gross premiums written

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

32 13 1

32 13 2

32 13 4

32 14 0

32 15 0

32 16 0

32 16 1

32 16 2

32 16 3

32 16 4

32 17 0

32 18 0

32 18 1

32 18 2

Reinsurers share of gross change in the provision for unearned premiums

32 18 3

Reinsurers share of gross claims payments

32 18 5

Reinsurers share of gross change in the provision for outstanding claims

32 18 6

Reinsurance commissions and profit participations

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

Net balance of the technical account (sub-total II)

32 18 7

32 18 8

32 19 0

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

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Annex

Variable title

Investment income

Unrealised gains on investments

Gross change in life insurance provision

Investments charges

Unrealised losses on investments

Code

32 22 0

32 23 0

32 25 0

32 27 0

32 28 0

Allocated investment return transferred to the non-technical account

32 29 0

Reinsurers share of gross change in life insurance provision

Investment income

Allocated investment return transferred from the life-assurance technical
account

Investment charges

Allocated investment return transferred to the non-life insurance technical
account

Other income

Other charges, including value adjustments

Profit or loss on ordinary activities

Extraordinary profit or loss

All taxes

Profit or loss for the financial year

Commissions for total insurance business

Commissions for direct insurance business

External expenses on goods and services

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 realization on investments

Investment management charges, including interest

Value adjustments on investments

Losses on the realization on investments

32 33 4

32 42 0

32 43 0

32 44 0

32 45 0

32 46 0

32 47 0

32 48 0

32 49 0

32 50 0

32 51 0

32 61 1

32 61 2

32 61 4

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

Gross premiums written in direct business by product (based on CPA)

33 11 1

Reinsurers share of gross direct premiums written by product (based on
CPA)

33 12 1

Gross claims incurred, direct business by product (based on CPA)

33 13 1

Gross operating expenses, direct business by product (based on CPA)

33 14 1

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

31.3.2009

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Official Journal of the European Union

L 86/133

Annex

Variable title

Reinsurance balance, direct business by product (based on CPA)

Geographical breakdown — in general — of gross direct premiums
written

Code

33 15 1

34 11 0

Geographical breakdown — in general — of gross reinsurance premiums
accepted, premiums written

34 12 0

Geographical breakdown — in general — of reinsurers share of gross
premiums written

Gross direct premiums written by product (based on CPA) and by Member
State, geographical breakdown of the business written under the right of
establishment

Gross direct premiums written by product (based on CPA) and by Member
State, geographical breakdown of the business written under the right of
freedom to provide services

Land and buildings

Land and buildings occupied by an insurance enterprise for its own
activities

Land and buildings (current value)

Investments in affiliated enterprises and participating interests

Shares in affiliated enterprises and participating interests

Debt securities issued by, and loans to, affiliated enterprises and to
enterprises with which an insurance enterprise is
Linked in virtue of a participating interest

Investments in affiliated enterprises and participating interest (current
value)

Other financial investments

Shares and other variable-yield securities and units in unit trusts

Debt securities and other fixed-income securities

Participation in investments pools

Loans guaranteed by mortgages

Other loans

Other (incl. deposits with credit institutions)

Other financial investments (current value)

Deposits with ceding enterprises

Investments for the benefit of life-assurance policyholders who bear the
investment risk

34 13 0

34 31 1

34 32 1

36 11 0

36 11 1

36 11 2

36 12 0

36 12 1

36 12 2

36 12 3

36 13 0

36 13 1

36 13 2

36 13 3

36 13 4

36 13 5

36 13 6

36 13 8

36 14 0

36 20 0

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

36 21 0

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

36 22 0

Balance sheet total

Total capital and reserves

Total capital and reserves, broken down by legal status

Subscribed capital or equivalent funds

Share premium account, revaluation reserve, reserve

Subordinated liabilities

36 30 0

37 10 0

37 10 1

37 11 0

37 12 0

37 20 0

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

L 86/134

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Official Journal of the European Union

31.3.2009

Annex

Variable title

Total net technical provisions

Gross provision for unearned premiums

Gross life assurance provision

Gross provision for outstanding claims

Gross provision for outstanding claims, related to direct business

Gross provision for outstanding claims, related to direct business, by
product

Gross provision for bonuses and rebates

Equalization provision

Gross other technical provisions

Gross technical provisions for life-assurance policies where the investment
risk is borne by the policyholders

Debenture loans

Amounts owed to credit institutions

Number of contracts outstanding at the end of the accounting year,
relating to direct business for all individual life insurance contracts and for
the following products: Non-linked life insurance services, and CPA
65.12.1, 65.12.4 and 65.12.5

Code

37 30 1

37 31 0

37 32 0

37 33 0

37 33 1

37 33 3

37 34 0

37 35 0

37 36 0

37 37 0

37 41 0

37 42 0

39 10 0

Number of insured persons at the end of the accounting year, relating to
direct business for all group life insurance contracts and for the following
product: CPA 65.12.1

39 20 0

Number of insured vehicles at the end of the accounting year, relating to
direct business, for the following product: CPA 65.12.2

39 30 0

Gross insured sum at the end of the accounting year, relating to direct
business, for the following products: Non-linked life insurance and Capital
redemption insurance services

39 40 0

Number of claims incurred during the accounting year, relating to direct
business, for the following product: CPA 65.12.2

39 50 0

Interest receivable and similar income

42 11 0

Interest receivable and similar income arising from fixed-income securities

42 11 1

Interest payable and similar charges

Interest payable and similar charges
Linked to debt securities in issue

Income from securities

Income from shares and other variable-yield securities

Commissions receivable

Commissions payable

Net profit or net loss on financial operations

Other operating income

General administrative expenses

Other administrative expenses

Other operating charges

Value adjustments and value re-adjustments in respect of loans and
advances and provisions for contingent liabilities and for commitments

42 12 0

42 12 1

42 13 0

42 13 1

42 14 0

42 15 0

42 20 0

42 31 0

42 32 0

42 32 2

42 33 0

42 35 0

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

V

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

31.3.2009

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L 86/135

Annex

Other value adjustments and value re-adjustments

Variable title

Profit or loss on ordinary activities

Extraordinary profit or loss

All taxes (tax on profit or loss on ordinary activities, tax on extraordinary
profit or loss, other taxes)

Profit or loss for the financial year

Loans and advances to customers

Amounts owed to customers

Total of capital and reserves

Balance sheet total

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

Balance sheet total broken down by legal status

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

Code

42 36 0

42 40 0

42 50 0

42 51 0

42 60 0

43 11 0

43 21 0

43 29 0

43 30 0

43 31 0

43 32 0

44 11 0

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

44 12 0

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

44 13 0

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

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)

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

44 14 0

45 11 0

45 21 0

45 22 0

45 31 0

45 41 0

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

45 42 0

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

Number of loans and advances to customers broken down by (sub)
categories of the CPA

47 11 0

47 12 0

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

47 13 0

Pension contributions receivable from members

Pension contributions receivable from employers

Incoming transfers

Other pension contributions

Pension contributions to defined benefit schemes

Pension contributions to defined contribution schemes

Pension contributions to hybrid schemes

Investment income (PF)

Capital gains and losses

Insurance claims receivable

Other income (PF)

Total expenditure on pensions

Regular pension payments

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

48 03 0

48 03 1

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VI

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

L 86/136

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Official Journal of the European Union

31.3.2009

Annex

Variable title

Pension payments of lump sums

Outgoing transfers

Net change in technical provisions (reserves)

Insurance premiums payable

Total operational expenses

All taxes

Turnover of non-autonomous pension funds

Total investments of pension funds

Total investments invested in ‘the sponsoring enterprise’

Total investments at market values

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

Code

48 03 2

48 03 3

48 04 0

48 05 0

48 06 0

48 07 0

48 08 0

48 10 0

48 10 1

48 10 4

48 11 0

48 12 0

48 13 0

48 13 1

48 13 2

48 13 3

48 13 4

Units in undertakings for collective investment in transferable securities

48 14 0

Debt securities and other fixed-income securities

Debt securities and other fixed-income securities issued by public
administrations

Other debt securities and other fixed income securities

Participation in investment pools (PF)

48 15 0

48 15 1

48 15 2

48 16 0

Loans guaranteed by mortgages and other loans not covered elsewhere

48 17 0

Other investments

Other assets

Capital and reserves

Net technical provisions (PF)

Other liabilities

Geographical breakdown of turnover

Shares and other variable-yield securities broken down by location

Total investments broken down by location

48 18 0

48 20 0

48 30 0

48 40 0

48 50 0

48 61 0

48 62 0

48 63 0

Total investments broken down into euro and non-euro components

48 64 0

Number of members

Number of members of defined benefit schemes

Number of members of defined contribution schemes

Number of members of hybrid schemes

Number of active members

Number of deferred members

Number of retired persons

48 70 0

48 70 1

48 70 2

48 70 3

48 70 4

48 70 5

48 70 6

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

VII

31.3.2009

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4.6. Data value

In order to be precise about the nature of the data, it is necessary to distinguish the following cases:

— data equal to zero (coded ‘0’): Real values of zero (phenomenon is not existing or rounded value of existing

phenomenon) only.

— data not available (coded ‘na’): This is data which is not collected in a Member State. Only in very exceptional
cases data is allowed to be not available (derogations included in Annex IV to this Regulation and in case
Regulation No 295/2008 exempts Member States which represent less than 1 % of the Community total (1 %-
rule)).

4.7. Quality flag

Revised data

Provisional data

Data type

Insufficiently reliable data that can be used for calculating Community totals but that cannot be
disseminated at national level

Estimation (only for Annex IX)

Code

R

P

W

E

Revised data refers to data which are sent for a second (or more) time and are corrections of data which have been
previously sent by the data provider. Data providers shall provide complete sets of data for the series in which some
data have been revised. A description of the reasons for the revision has to be provided at the same time. The flag
indicating Provisional data should be used in order to indicate that it is likely that that the data being transmitted may
be corrected. The use of this flag is limited to specific cases. Eurostat will delete this flag at the moment data for the
next reference year are transmitted unless the Member State notifies a revision of the already published data.

4.8. Confidentiality

Member States are asked to clearly indicate confidential data using the flags listed below. They have to obligation to
indicate all secondary confidential cells as well as the data which is primary confidential at higher levels of aggregation
of the activity or size class according to the national confidentiality rules.

Reason for confidentiality

Too few enterprises

One enterprise dominates the data

Two enterprises dominate the data

Secondary confidential data in order to protect data flagged with A, B, C, F or H

Data is confidential in application of the p %-rule

Data that is not published at national level as it is considered to be sensitive information or to protect
data that is not required by Regulation (EC) No 295/2008 (manually unsafe data)

Flag

A

B

C

D

F

H

4.9. Units of data values

Monetary data has to be expressed in thousands of national currency units (Euro for the countries of the Euro area) for
Annexes I to IV and VIII. For Annexes V, VI and VII monetary data has to be expressed in millions of national currency
(Euro for the countries of the Euro area). Countries acceding to the Euro area shall report monetary data in Euro for
the structural business statistics due in the year of their accession. Countries which record very small values for the
Annexes V, VI and VII are allowed to provide data in thousands of Euro or thousands of national currency.

In this field Member States specify which units have been used for the data values used in the data transmission.

Units

Thousands

Units

Code

UNIT

10 00

L 86/138

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Official Journal of the European Union

31.3.2009

Units

Millions

National currency in thousands

National currency in millions

Euro in thousands

Euro in millions

4.10. Breakdown of products

Code

MIO

KNC

MNC

KEUR

MEUR

This field is only used in Annexes III, V, VI and VIII. For the other Annexes this field shall remain empty.

Details regarding the product breakdowns to be provided can be found in Annex I of Commission Regulation
No 295/2008 regarding the series of data to be provided. The following list only serves to determine the codes to be
used for transmitting the data and can in no way increase the level of detail and or product breakdowns requested by
the aforementioned Regulation.

Products

Code

Distributive trade
Wholesale and retail trade and repair of motor vehicles and motorcycles excluding 452
(Maintenance and repair services of motor vehicles) and 454 (Trade, maintenance and repair
services of motorcycles and related parts and accessories)

Wholesale trade services of cars and light motor vehicles

Specialised store retail trade services of cars and light motor vehicles

Other retail trade of cars and light motor vehicles

Wholesale on a fee or contract basis of cars and light motor vehicles

Wholesale trade services of other motor vehicles

Specialised store retail trade services of other motor vehicles

Other retail trade of other motor vehicles

Wholesale on a fee or contract basis of other motor vehicles

Trade services of motor vehicle parts and accessories

Wholesale trade services of motor vehicle parts and accessories

Wholesale on a fee or contract basis of parts and accessories of motor vehicles

Specialised store retail trade services of motor vehicle parts and accessories

Other retail trade of parts and accessories of motor vehicles

Wholesale trade services of motorcycles and related parts and accessories

Specialised store retail trade services of motorcycles and related parts and accessories

Other retail trade services of motorcycles and related parts and accessories

Wholesale trade services on a fee or contract basis of motorcycles and related parts and
accessories

Wholesale trade services, except of motor vehicles and motorcycles

Wholesale on a fee or contract basis of agricultural raw materials, live animals, textile raw
materials and semi-finished goods

Wholesale on a fee or contract basis of fuels, ores, metals and industrial chemicals

Wholesale on a fee or contract basis of timber and building materials

Wholesale on a fee or contract basis of machinery, industrial equipment, ships and aircraft

45A

45 11 1

45 11 2

45 11 3

45 11 4

45 19 1

45 19 2

45 19 3

45 19 4

45 3

45 31 1

45 31 2

45 32 1

45 32 2

45 40 1

45 40 2

45 40 3

45 40 4

46

46 11

46 12

46 13

46 14

Wholesale on a fee or contract basis of furniture, household goods, hardware and ironmongery

46 15

Wholesale on a fee or contract basis of textiles, clothing, fur, footwear and leather goods

Wholesale on a fee or contract basis of food, beverages and tobacco

Wholesale on a fee or contract basis of other particular products

Wholesale on a fee or contract basis of a variety of goods

46 16

46 17

46 18

46 19

31.3.2009

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L 86/139

Products

Code

Wholesale trade services of grain, unmanufactured tobacco, seeds and animal feeds

Wholesale trade services of flowers and plants

Wholesale trade services of live animals

Wholesale trade services of hides, skins and leather

Wholesale trade services of fruit and vegetables

Wholesale trade services of meat and meat products

Wholesale trade services of dairy products, eggs and edible oils and fats

Wholesale trade services of beverages

Wholesale trade services of tobacco products

Wholesale trade services of sugar and chocolate and sugar confectionery

Wholesale trade services of coffee, tea, cocoa and spices

Wholesale trade services of other food, including fish, crustaceans and molluscs

Non-specialised wholesale trade services of food, beverages and tobacco

Wholesale trade services of textiles

Wholesale trade services of clothing and footwear

Wholesale trade services of electrical household appliances

Wholesale trade services of china and glassware and cleaning materials

Wholesale trade services of perfume and cosmetics

Wholesale trade services of pharmaceutical goods

Wholesale trade services of furniture, carpets and lighting equipment

Wholesale trade services of watches and jewellery

Wholesale trade services of other household goods

Wholesale trade services of computers, computer peripheral equipment and software

Wholesale trade services of electronic and telecommunications equipment and parts

Wholesale trade services of agricultural machinery, equipment and supplies

Wholesale trade services of machine tools

Wholesale trade services of mining, construction and civil engineering machinery

Wholesale trade services of machinery for the textile industry and of sewing and knitting
machines

Wholesale trade services of office furniture

Wholesale trade services of other office machinery and equipment

Wholesale trade services of other machinery and equipment

Wholesale trade services of solid, liquid and gaseous fuels and related products

Wholesale trade services of metals and metal ores

Wholesale trade services of wood, construction materials and sanitary equipment

Wholesale trade services of hardware, plumbing and heating equipment and supplies

Wholesale trade services of chemical products

Wholesale trade services of other intermediate products

Wholesale trade services of waste and scrap

Non-specialised wholesale trade services

Retail trade services, except of motor vehicles and motorcycles

46 21

46 22

46 23

46 24

46 31

46 32

46 33

46 34

46 35

46 36

46 37

46 38

46 39

46 41

46 42

46 43

46 44

46 45

46 46

46 47

46 48

46 49

46 51

46 52

46 61

46 62

46 63

46 64

46 65

46 66

46 69

46 71

46 72

46 73

46 74

46 75

46 76

46 77

46 90

47

Retail trade services of fruit, vegetables, meat, fish, bakery and dairy products and eggs

47 00 1

L 86/140

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Official Journal of the European Union

31.3.2009

Products

Code

Retail trade services of fresh fruit and vegetables

Retail trade services of processed fruit and vegetables

Retail trade services of meat

Retail trade service of meat products

Retail trade services of fish, crustaceans ad molluscs

Retail trade services of bakery product

Retail trade services of sugar confectionary

Retail trade services of dairy products

Retail trade services of eggs

Retail trade services of other food products, beverages and tobacco

Retail trade services of alcoholic beverages

Retail trade services of other beverages

Retail trade services of tobacco products

Retail trade services of information and communication equipment

Retail trade services of construction materials and hardware

Retail trade services of household articles

Retail trade services of textiles

Retail trade services of electrical household appliances

Retail trade services of cultural and recreational goods

Retail trade services of clothing, pharmaceutical and medical goods, toilet articles, flowers,
plants, pet animals and pet food

Retail trade services of clothing

Retail trade services of footwear

Retail trade services of leather goods and travel accessories

Retail trade services of pharmaceutical goods

Retail trade services of medical and orthopaedic goods

Retail trade services of cosmetic and toilet articles

Retail trade services of automotive fuel and other new goods n.e.c.

Retail trade services of automotive fuel

Total of trade services

Insurance services

Total life insurance services

Non-Linked life insurance services

Linked life insurance services

Tontine insurance services

Capital redemption insurance services

Other life insurance services

Group pension services

Total non-life insurance services

Accident and health insurance services

Motor vehicle insurance services

47 00 11

47 00 12

47 00 13

47 00 14

47 00 15

47 00 16

47 00 17

47 00 18

47 00 19

47 00 2

47 00 25

47 00 26

47 00 27

47 00 3

47 00 4

47 00 5

47 00 51

47 00 54

47 00 6

47 00 7

47 00 71

47 00 72

47 00 73

47 00 74

47 00 75

47 00 76

47 00 8

47 00 81

TOTAL

65 11_65 12 1

65 11 0a

65 11 0b

65 11 0c

65 11 0d

65 11 0e

65 11 0f

65 12

65 12 1

65 12 2

31.3.2009

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Products

Motor vehicle insurance services, third party liability

Motor vehicle insurance services, other classes

Marine, aviation and transport insurance services

Fire and other damage to property insurance services

General liability insurance services

Credit and suretyship insurance services

Assistance, legal expenses and miscellaneous financial loss insurance services

Other non life insurance services

Total of insurance services

Credit institutions

Deposit services to corporate and institutional depositors

Deposit services to other depositors

Inter-industry credit granting services by monetary institutions

Consumer credit granting services by monetary institutions

Residential mortgage credit granting services by monetary institutions

Non-residential mortgage credit granting services by monetary institutions

Commercial non-mortgage credit granting services by monetary institutions

Credit card services by monetary institutions

Other credit granting services by monetary institutions

Other monetary intermediation services n.e.c.

Financial leasing services

Inter-industry credit granting services, other than by monetary institutions

Consumer credit granting services, other than by monetary institutions

Residential mortgage credit granting services, other than by monetary institutions

Non-residential mortgage credit granting services, other than by monetary institutions

Code

65 12 21

65 12 29

65 12 3

65 12 4

65 12 5

65 12 6

65 12 7

65 12 9

TOTAL

64 19 11

64 19 12

64 19 21

64 19 22

64 19 23

64 19 24

64 19 25

64 19 26

64 19 29

64 19 30

64 91 10

64 92 11

64 92 12

64 92 13

64 92 14

Commercial non-mortgage credit granting services, other than by monetary institutions

64 92 15

Credit card services, other than by monetary institutions

Other credit granting services, other than by monetary institutions, n.e.c.

Other financial services, except insurance and pension funding n.e.c.

Security and commodity contracts brokerage services

Other services auxiliary to financial services, except insurance and pension funding

Risk and damage evaluation services

Services of insurance agents and brokers

Other services auxiliary to insurance and pension funding

Fund management services

Total of services of credit institutions

Business services

Publishing services of computer games

Other software publishing services

64 92 16

64 92 19

64 99 1

66 12

66 19

66 21

66 22

66 29

66 30

TOTAL

58 21

58 29

L 86/142

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Official Journal of the European Union

31.3.2009

Products

Systems software, packaged; Application software, packaged

Software downloads; On-line software

Licensing services for the right to use computer software

Computer programming services

Computer consultancy services

Computer facilities management services

Other information technology and computer services

Data processing, hosting and related services

Web portal content

Legal advisory and representation services concerning criminal law

Legal advisory and representation services in judicial procedures concerning business and
commercial law

Code

58 29A

58 29B

58 29 5

62 01

62 02

62 03

62 09

63 11

63 12

69 10 11

69 10 12

Legal advisory and representation services in judicial procedures concerning labour law

69 10 13

Legal advisory and representation services in judicial procedures concerning civil law

Legal services concerning patents, copyrights and other intellectual property rights

Notarial services

Arbitration and conciliation services

Auction legal services

Other legal services

Financial auditing services

Accounting services

69 10 14

69 10 15

69 10 16

69 10 17

69 10 18

69 10 19

69 20 1

69 20 2

Accounting review services; Compilation services of financial statements; Bookkeeping services

69 20 2A

Payroll services

Other accounting services

Tax consultancy services

Insolvency and receivership services

Public relation and communication services

Business management consulting services

Strategic management consulting services

Financial management consulting services (except corporate tax)

Marketing management consulting services

Human resources management consulting services

Production management consulting services

Supply chain and other management consulting services

Business process management services

Other project management services, except construction project management services

Other business consulting services

Trademarks and franchises

Plans and drawings for architectural purposes

69 20 24

69 20 29

69 20 3

69 20 4

70 21 1

70 22 1

70 22 11

70 22 12

70 22 13

70 22 14

70 22 15

70 22 16

70 22 17

70 22 2

70 22 3

70 22 4

71 11 1

31.3.2009

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Products

Code

Architectural services for buildings

Architectural services for residential and non-residential building projects

Historical restoration architectural services

Architectural advisory services

Urban and land planning services

Landscape architectural services and architectural advisory services

Engineering services

Engineering advisory services

Engineering services for building projects

Engineering services for power projects

Engineering services for transportation projects

Engineering services for waste management projects (hazardous and non-hazardous)

Engineering services for water, sewerage and drainage projects

Engineering services for industrial and manufacturing projects

Engineering services for telecommunications and broadcasting projects

Engineering services for other projects

Project management services for construction projects

Geological, geophysical and related prospecting and consulting services

Technical testing and analysis services

Composition and purity testing and analysis services

Testing and analysis services of physical properties

Testing and analysis services of integrated mechanical and electrical systems services

Technical testing services for road transport vehicles

Other technical testing and analysis services

Services provided by advertising agencies

Full service advertising services

Direct marketing and direct mailing

Advertising design and concept development

Other advertising services

Sale of advertising space or time on a fee or contract basis

Sale of advertising space on a fee or contract basis in print media

Sale of TV/radio advertising space or time on a fee or contract basis

Sale of internet advertising space or time on a fee or contract basis

Sale of events relating advertising

Other sale of advertising space or time on a fee or contract basis

Market research and other similar services

Market research services: qualitative services

Market research services: quantitative ad-hoc surveys

Market research services: quantitative continuous and regular surveys

71 11 2

71 11 2A

71 11 23

71 11 24

71 11 3

71 11 4

71 12 1

71 12 11

71 12 12

71 12 13

71 12 14

71 12 15

71 12 16

71 12 17

71 12 18

71 12 19

71 12 2

71 12 3

71 20 1

71 20 11

71 20 12

71 20 13

71 20 14

71 20 19

73 11 1

73 11 11

73 11 12

73 11 13

73 11 19

73 12 1

73 12 11

73 12 12

73 12 13

73 12 14

73 12 19

73 20 1

73 20 11

73 20 12

73 20 13

Market research services other than surveys; Other market research services

73 20 1A

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Official Journal of the European Union

31.3.2009

Products

Code

Public opinion polling services

Services provided by employment placement agencies

Executive search services

Permanent placement services, other than executive search services

Temporary employment agency services

Temporary employment agency services for the supply of computer and telecommunications
personnel

Temporary employment agency services for the supply of other office support personnel

Temporary employment agency services for the supply of commercial and trade personnel

Temporary employment agency services for the supply of transport, warehousing, logistics or
industrial workers

Temporary employment agency services for the supply of hotels and restaurants personnel

Temporary employment agency services for the supply of medical personnel

Temporary employment agency services for the supply of other personnel

Other human resources provision services

Repair services of computers and peripheral equipment

Resale

Other products n.e.c.

Total

4.11. Turnover size classes

73 20 2

78 10 1

78 10 11

78 10 12

78 20 1

78 20 11

78 20 12

78 20 13

78 20 14

78 20 15

78 20 16

78 20 19

78 30 1

95 11

RESALE

OTH

TOTAL

The size classes below are measured in million Euro. They are only to be used for data in Annex III. For the other
Annexes this field shall remain empty.

Turnover size class

0-1

1-2

2-5

5-10

10-20

20-50

50-200

200+

Total

4.12. Breakdown by environmental domains

This field shall only be used for Annex II. For the other Annexes this field shall remain empty.

Breakdown of environmental domains

Protection of ambient air and climate

Wastewater management

Waste management

Other environmental protection activities

Total

4.13. Geographical breakdown

Code

01

02

03

04

05

06

07

08

30

Code

ED01

ED02

ED03

ED09

ED30

This field shall only be used for Annexes V, VI and VII. For the other Annexes this field shall remain empty.

Countries and groups of countries

Belgique/België/Belgium

България/Bulgaria

Code

BEL

BLG

31.3.2009

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Official Journal of the European Union

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Countries and groups of countries

Čèská republika/Czech republic

Danmark/Denmark

Deutschland/Germany

Eesti/Estonia

Eλλάδα/Greece

España/Spain

France

Ireland

Italia/Italy

Κύπρος/Cyprus

Latvija/Latvia

Lietuva/Lithuania

Luxembourg

Magyarország/Hungary

Malta

Nederland/the Netherlands

Österreich/Austria

Polska/Poland

Portugal

România/Romania

Slovenija/Slovenia

Slovensko/Slovakia

Suomi/Finland

Sverige/Sweden

United Kingdom

Island/Iceland

Liechtenstein

Norge/Norway

Schweiz/Suisse/Svizzera/Switzerland

USA (For Annexes V and VI)

USA and Canada (For Annex VII only)

Japan

In the Member State of head office

In other Member States

In other EEA countries

In other third countries (rest of the world)

Total European Union

Total European Economic Area

Total non-EEA

Total World

Code

CZE

DNK

DEU

EST

GRC

ESP

FRA

IRL

ITA

CYP

LVA

LTU

LUX

HUN

MLT

NLD

AUT

POL

PRT

ROM

SVN

SVK

FIN

SWE

GBR

ISL

LIE

NOR

CHE

USA

US_CA

JPN

MSHO

OMS

OEEA

THCO

EU

EEA

TTHCO

TOTAL

L 86/146

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4.14. Residence of parent enterprise

This field shall only be used for Annexes V and VI. For the other Annexes this field shall remain empty.

Country of residence of the parent enterprise

Parent enterprise situated in the home Member State

Parent enterprise situated in other countries

Total

4.15. Legal form

This field shall only be used for Annexes V, VI and IX. For the other Annexes this field shall remain empty.

For Annexes V and VI
Incorporated enterprises limited by shares

Legal status

Mutual enterprises (For Annex V only)/Co-operative enterprises (For Annex VI only)

Public-law enterprises (For Annex VI only)

Branches of enterprises with head office in non-EEA countries

Others

Total

For Annex IX

Personally owned and no limit to personal liability

Private or publicly quoted joint stock companies with limited liability for those owning shares

Personally owned limited and unlimited liability partnerships. Included are also other level forms such as
cooperatives, associations etc.

All of the above legal forms

Code

RE01

RE02

RE30

Code

LS01

LS02

LS03

LS04

LS05

LS30

SP

LL

PA

TT

4.16. Type of insurance enterprise or insurance business

This field shall only be used for Annex V. For the other Annexes this field shall remain empty.

Type of insurance enterprise or insurance business

Code

Life insurance enterprises

Non-life insurance enterprises

Composite insurance enterprises

Specialist reinsurance enterprises

Life insurance business of composite insurance enterprises

Non-life insurance business of composite insurance enterprises (including business accepted)

Total

4.17. Category

This field shall only be used for Annex VI. For the other Annexes this field shall remain blank.

Category of credit institutions

Licensed banks

Specialised credit granting institutions

Other credit institutions

Total

1

2

3

4

5

6

T

Code

CA01

CA02

CA03

CA30

31.3.2009

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Official Journal of the European Union

L 86/147

4.18. Currency breakdown

This field shall only be used for Annex VII. For the other Annexes this field shall remain empty.

Currency breakdown

EURO

Other

Total

4.19. Residence of client

This field shall only be used for Annex VIII. For the other Annexes this field shall remain empty.

Residence of client

Resident

Non-resident

Non-resident intra-EU

Non-resident extra-EU

Total

4.20. Population

This field shall only be used for Annex IX. For the other Annexes this field shall remain empty.

Population

Active enterprises

Real births

Real deaths

Code

EURO

OTH

TOTAL

Code

M21

M22

M221

M222

TOTAL

Code

NXX

RXX

DXX

XX refers to the last two digits of the base year e.g. R08 refers to the population of real births in 2008.

5.

ADDITIONAL DOCUMENTATION

Member States shall provide the necessary information to document revisions of data and changes in methodology.
When revised data is sent, the country shall indicate whether this has consequences for the confidentiality pattern. A
format for providing this information shall be specified by Eurostat.

L 86/148

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Official Journal of the European Union

31.3.2009

ANNEX III

DOUBLE REPORTING IN NACE Rev.1.1

1.

The following series of data shall be provided for reference year 2008 using NACE Rev.1.1:

Series 1Z

Series name

Activity coverage

Characteristics

Activity breakdown

1Z: Annual enterprise statistics according to NACE Rev.1.1

NACE Rev.1.1, sections H, I and K

11 11 0 Number of enterprises
Turnover
12 11 0
Production value
12 12 0
Value added at factor cost
12 15 0
Total purchases of goods and services
13 11 0
Purchases of goods and services for resale in the same condition as
13 12 0
received
Personnel costs

13 31 0
13 32 0 Wages and salaries
Social security costs
13 33 0
15 11 0
Gross investment in tangible goods
16 11 0 Number of persons employed
16 13 0 Number of employees

NACE Rev.1.1
SECTION H

55.1 + 55.2

55.3 + 55.4 + 55.5

Hotels and restaurants

‘Hotels’ and ‘Campsites and other provision of short-
stay accommodation’
‘Restaurants’ and ‘Bars’ and ‘Canteens and catering’

SECTION I

Transport, storage and communication

60

60.1

60.2

Land transport; transport via pipelines

Transport via railways

Other land transport

60.21 + 60.22 + 60.23

60.24

60.3

61

61.1

61.2

62

63

63.1 + 63.2 + 63.4

63.3

64

64.1

64.11

64.12

64.2

‘Other land transport’ without ‘freight transport by
road’
Freight transport by road

Transport via pipelines

Water transport

Sea and coastal water transport

Inland water transport

Air transport

Supporting and auxiliary transport activities; activities
of travel agencies
‘Supporting and auxiliary transport activities’ without
‘activities of travel agencies and tour operators; tourist
assistance activities nec’
‘Activities of travel agencies and tour operators; tourist
assistance activities nec’
Post and telecommunications

Post and courier activities

National post activities

Courier activities other than national post activities

Telecommunications

SECTION K

Real estate, renting and business activities

70

71

71.1 + 71.2

71.3

71.4

72

73

74

Real estate activities

Renting of machinery and equipment without operator
and of personal and household goods
‘Renting of automobiles’ and ‘renting of other trans-
port equipment’
Renting of other machinery and equipment

Renting of personal and household goods nec

Computer-related activities

Research and development

Other business activities

31.3.2009

EN

Official Journal of the European Union

L 86/149

74.1

74.11 + 74.12 + 74.14 +
74.15

74.13

74.2 + 74.3

74.4

74.5

74.6

74.7

74.8

Legal, accounting, book-keeping and auditing activities;
tax consultancy; market research and public opinion
polling; business and management consultancy; hold-
ings
‘Legal activities’ and ‘accounting bookkeeping and
auditing activities, tax consultancy’ and ‘business and
management consultancy activities’ and ‘management
activities of holding companies’
Market research and public opinion polling

‘Architectural and engineering activities and related
technical consultancy’ and ‘Technical
testing and
analysis’
Advertising

Labour recruitment and provision of personnel

Investigation and security activities

Industrial cleaning

Miscellaneous business activities nec

Series 2Z

Series name

2Z: Annual enterprise statistics according to NACE Rev.1.1

Activity coverage

NACE Rev.1.1, sections C to E

Characteristics

11 11 0 Number of enterprises
Turnover
12 11 0
Production value
12 12 0
Value added at factor cost
12 15 0
Total purchases of goods and services
13 11 0
Purchases of goods and services for resale in the same condition as
13 12 0
received
Personnel costs

13 31 0
13 32 0 Wages and salaries
Social security costs
13 33 0
15 11 0
Gross investment in tangible goods
16 11 0 Number of persons employed
16 13 0 Number of employees

Activity breakdown

NACE Rev.1.1 4-digit level (class)
NACE Rev.1.1 3-digit level (groups)
NACE Rev.1.1 2-digit level (divisions)
NACE Rev.1.1. Subsections and Sections

Series 3Z

Series name

3Z: Annual enterprise statistics according to NACE Rev.1.1

Activity coverage

NACE Rev.1.1, section G

Characteristics

11 11 0 Number of enterprises
Turnover
12 11 0
Production value
12 12 0
Value added at factor cost
12 15 0
Total purchases of goods and services
13 11 0
Purchases of goods and services for resale in the same condition as
13 12 0
received
Personnel costs

13 31 0
13 32 0 Wages and salaries
Social security costs
13 33 0
15 11 0
Gross investment in tangible goods
16 11 0 Number of persons employed
16 13 0 Number of employees

Activity breakdown

NACE Rev.1.1 4-digit level (class)
NACE Rev.1.1 3-digit level (groups)
NACE Rev.1.1 2-digit level (divisions)
NACE Rev.1.1 Subsections and Sections

L 86/150

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Official Journal of the European Union

31.3.2009

Series 4Z

Series name

4Z: Annual enterprise statistics according to NACE Rev.1.1

Activity coverage

NACE Rev.1.1, section F

Characteristics

11 11 0 Number of enterprises
Turnover
12 11 0
Production value
12 12 0
Value added at factor cost
12 15 0
Total purchases of goods and services
13 11 0
Purchases of goods and services for resale in the same condition as
13 12 0
received
Personnel costs

13 31 0
13 32 0 Wages and salaries
Social security costs
13 33 0
Gross investment in tangible goods
15 11 0
16 11 0 Number of persons employed
16 13 0 Number of employees

Activity breakdown

NACE Rev.1.1 4-digit level (class)
NACE Rev.1.1 3-digit level (groups)
NACE Rev.1.1 2-digit level (divisions)
NACE Rev.1.1. Subsections and Sections

2.

Definitive results according to NACE Rev.1.1 shall be transmitted within 24 months from the end of the calendar year
of the reference period.

ANNEX IV

DEROGATIONS

Section I: Derogations with regard to the provisions of Annex I

DENMARK

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

partial derogation

Extra transmission period needed

none

partial derogation

none

partial derogation

none

Missing activities

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

GERMANY

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

partial derogation

Extra transmission period needed

none

partial derogation

none

partial derogation

2008:18+15 for NACE Rev.2 Section I
2009: 18+3 for NACE Rev.2 Section I

Missing activities

NACE Rev.2 class 65.12 and group 65.3

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

GREECE

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

no derogation

Extra transmission period needed

Missing activities

partial derogation

None

partial derogation

None

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
5
1

Complete, partial or no derogation

no derogation

partial derogation

no derogation

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

FRANCE

Extra transmission period needed

Missing activities

2008: 10+24 for NACE Rev.2 group 64.1 and credit
institutions of NACE Rev.2 class 64.92 and 12+24
for NACE Rev.2 division 65
2009: 10+12 for NACE Rev.2 group 64.1 and credit
institutions of NACE Rev.2 class 64.92 and 12+12
for NACE Rev.2 division 65

NACE Rev.2 Sections H-J, and L to N and division 95

IRELAND

Complete, partial or no derogation

partial derogation

partial derogation

partial derogation

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Extra transmission period needed

none

none

18+12 for NACE Rev.2 Sections H-J, L-N and division
95

Missing activities

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

ITALY

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

partial derogation

partial derogation

partial derogation

Extra transmission period needed

none

none

none

Missing activities

NACE Rev.2 groups 65.1 and 65.2

NACE Rev.2 classes 64.19 and credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 groups
65.1 and 65.2

NACE Rev.2 groups 65.1 and 65.2

L

8
6
/
1
5
2

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

LUXEMBOURG

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

no derogation

Extra transmission period needed

Missing activities

partial derogation

none

no derogation

NACE Rev.2 group 64.1, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

Complete, partial or no derogation

partial derogation

partial derogation

partial derogation

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

MALTA

Extra transmission period needed

10+9 for NACE Rev.2 group 64.1 and credit
instititons of NACE Rev.2 class 64.92 and
12+9 for NACE Rev.2 division 65
18+9 for NACE Rev.2 Sections H-J, L-N and division
95

Missing activities

none

NACE Rev.2 Sections H-N and division 95

NACE Rev.2 Sections H-N and division 95

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

partial derogation

Extra transmission period needed

none

partial derogation

none

partial derogation

none

Missing activities

NACE Rev.2 division 65

NACE Rev.2 division 65

NACE Rev.2 division 65

POLAND

Complete, partial or no derogation

no derogation

partial derogation

partial derogation

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

SWEDEN

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
5
3

Extra transmission period needed

Missing activities

none

none

NACE Rev.2 classes 64.19, the credit institutions of
NACE Rev.2 class 64.92 and NACE Rev.2 division 65

NACE Rev.2 division 65

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

UNITED KINGDOM

Annual enterprise statistics 2008 to 2009 variable 12 17 0
Gross operating surplus

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

no derogation

Extra transmission period needed

Missing activities

partial derogation

none

no derogation

NACE Rev.2 group 64.1 and credit institutions of
NACE Rev.2 class 64.92

Section II: Derogations with regard to the provisions of Annex II

BELGIUM

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

Partial derogation

18+3

NACE Rev.2 38

None

BULGARIA

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

Complete derogation

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

L

8
6
/
1
5
4

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

DENMARK

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

Complete derogation

GERMANY

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

Partial derogation

18+9 for NACE Rev.2 Sections D and E

None

None

GREECE

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

Partial derogation

None

None

0-9 persons employed

FRANCE

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Partial derogation

None

None

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
5
5

Missing size-classes

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (integrated technology)

0-49 persons employed
except for:
NACE Rev.2 divisions 10, 11 and 12

IRELAND

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (‘integrated technology’)

Complete derogation

Note: According to the provisions of Section 4, paragraph 3 and section 4, paragraph 4 of Annex II of Regulation No 295/2008 the information necessary for the compilation of statistics relating to characteristics 21 11 0, 21 12 0 and 21 14 0 need not
be collected if the total amount of the turnover or the number of persons employed in a division of NACE REV. 1 Sections C to E represent, in a Member State, less than 1 % of the Community total.

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

LUXEMBOURG

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (‘integrated technology’)

Complete derogation

Note: According to the provisions of Section 4, paragraph 3 and section 4, paragraph 4 of Annex II of Regulation No 295/2008 the information necessary for the compilation of statistics relating to characteristics 21 11 0, 21 12 0 and 21 14 0 need not
be collected if the total amount of the turnover or the number of persons employed in a division of NACE REV. 1 Sections C to E represent, in a Member State, less than 1 % of the Community total.

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

SLOVENIA

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (‘integrated technology’)

Partial derogation

18+6

NACE Rev.2.36

All fields of activities 0 – 19 persons employed and all size classes for NACE activity 36

L

8
6
/
1
5
6

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Missing size-classes

Partial derogation

None

None

0-19 persons employed

SLOVAKIA

Annual enterprise statistics 2008 variable 21 12 0
Investment in equipment and plant linked to cleaner technologies (‘integrated technology’)

Section III: Derogations with regard to the provisions of Annex III

GERMANY

Complete, partial or no derogation

Extra transmission period needed

Missing activities

No derogation

Partial derogation

2008:18+15 for NACE Rev.2 Section G
2009: 18+3 for NACE Rev.2 Section G
None

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

Extra transmission period needed
Missing activities

Complete derogation

None
NACE Rev.2 Section G

No derogation

FRANCE

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

MALTA

Annual enterprise statistics 2008 to 2009 variable 13 13 1
Payments for agency workers

Annual enterprise statistics 2008 to 2009 variable 16 14 0
Number of employees in full-time equivalent units

Complete, partial or no derogation

Extra transmission period needed

Missing activities

Partial derogation

None

NACE Rev.2 Section G

Partial derogation

None

NACE Rev.2 Section G

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

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/
1
5
7

Section IV: Derogations with regard to the provisions of Annex VIII

BELGIUM

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Partial derogation

For 2008:18+8
For 2010: 18+2

Partial derogation

For 2009: 18+4
For 2011: 18+2

None

None

For 2008:
For NACE REV.2 group 69.1

For 2009:
For NACE REV.2 class 71.12

Complete, partial or no derogation

Partial derogation

Extra transmission period needed

Missing activities

Missing product breakdown

For 2008:18+8
For 2009: 18+4
For 2010: 18+2

None

For 2008-2009:
For NACE Rev.2 division 62 and groups 58.2 and
63.1
58.29.1 + 58.29.2
58.29.3 + 58.29.4
For NACE REV.2 division 78
78.20.11
78.20.12
78.20.13
78.20.14
78.20.15
78.20.16
78.20.19

69.10.11
69.10.12
69.10.13
69.10.14
69.10.15

Missing residence of client breakdown

None

None

71.12.11
71.12.12
71.12.13
71.12.14
71.12.15
71.12.16
71.12.17
71.12.18
71.12.19

None

Complete, partial or no derogation

Complete derogation

Complete derogation

2009: complete derogation
2011: No derogation

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

ESTONIA

Extra transmission period needed

Missing activities

Missing product breakdown

Missing residence of client breakdown

L

8
6
/
1
5
8

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

FRANCE

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Complete, partial or no derogation

Complete derogation

Complete derogation

Extra transmission period needed

Missing activities

Missing product breakdown

Missing residence of client breakdown

None

None

None

None

None

None

None

None

LUXEMBOURG

2009: Complete derogation

2011: No derogation

None

None

None

None

Complete, partial or no derogation

Partial derogation

Partial derogation

Partial derogation

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Extra transmission period needed

Missing activities

Missing product breakdown

Missing residence of client breakdown

None

None

All

None

None

None

All

None

MALTA

None

None

All

None

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Complete, partial or no derogation

Partial derogation

Partial derogation

Partial derogation

Extra transmission period needed

Missing activities

Missing product breakdown

Missing residence of client breakdown

18+6

None

None

None

18+6

None

None

None

18+6

None

None

None

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

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/
1
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9

Complete, partial or no derogation

Partial derogation

Partial derogation

Partial derogation

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

AUSTRIA

Extra transmission period needed

Missing activities

Missing product breakdown

Missing residence of client breakdown

18+3

None

None

None

18+3

None

None

None

POLAND

18+3

None

None

None

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Complete, partial or no derogation

Partial derogation

Extra transmission period needed

None

Partial derogation

None

Missing activities

Missing product breakdown

For 2008:
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1
and division 78

For 2008:
NACE Rev.2 groups 69.2 and 70.2

For 2008:
For NACE Rev.2 group 69.1
69.10.17
69.10.18
69.10.19

Missing residence of client breakdown

For 2008:
For NACE Rev.2 division 62 and groups 58.2 and
63.1

None

No derogation

None

None

None

None

L

8
6
/
1
6
0

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

FINLAND

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

Complete, partial or no derogation

For 2008: complete derogation
For 2009-For 2010: No derogation

For 2008: Complete derogation
For 2010: No derogation

Extra transmission period needed

Missing activities

None

None

None

None

No derogation

None

None

.

.

3
1
3
2
0
0
9

Missing product breakdown

Missing residence of client breakdown

None

None

None

None

None

None

Annual enterprise statistics 2008 to 2010 for activities of
NACE Rev.2 division 62, groups 58.2, 63.1, 73.1 and
division 78

Biennial enterprise statistics 2008 and 2010 for activities
of NACE Rev.2 groups 69.1, 69.2 and 70.2

Biennial enterprise statistics 2009 and 2011 for activities of
NACE Rev.2 groups 73.2, 71.1 and 71.2

.

.

3
1
3
2
0
0
9

Section V: Derogations with regard to the provisions of Annex IX

BELGIUM

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Complete, partial or
no derogation

Complete deroga-
tion

Complete deroga-
tion

Extra transmission
period needed

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

No derogation

No derogation

18+3
For variables:
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2

18+6
For variables:
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1

18+6
For variables:
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1
11 94 1
16 94 1
16 95 1

Missing activities/
size classes

Missing variables

None

None

None

None

None

None

None

None

None

11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2

11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3

11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4

11 94 4
16 94 4
16 95 4
11 94 5
16 94 5
16 95 5

11 94 5
16 94 5
16 95 5

11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1

11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1
11 94 1
16 94 1
16 95 1

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
6
1

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

No derogation

No derogation

No derogation

Partial derogation

Partial derogation

No derogation

No derogation

No derogation

No derogation

DENMARK

18+6

18+6

For variables:

For variables:

11 91 0

11 92 0

11 93 0

16 91 0

16 91 1

16 92 0

16 92 1

16 93 0

16 93 1

11 94 1

16 94 1

16 95 1

11 94 2

16 94 2

16 95 2

11 94 3

16 94 3

16 95 3

None

None

11 94 1

16 94 1

16 95 1

11 94 2

16 94 2

16 95 2

11 94 3

16 94 3

16 95 3

11 94 4

16 94 4

16 95 4

None

None

GERMANY

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

No derogation

No derogation

No derogation

Partial derogation

Partial derogation

No derogation

No derogation

No derogation

No derogation

Complete, partial or
no derogation

Extra transmission
period needed

Missing activities/
size classes

Missing variables

Complete, partial or
no derogation

L

8
6
/
1
6
2

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Extra transmission
period needed

Missing activities/
size classes

None

Missing variables

None

None

None

None

None

18+9

For variables:

11 91 0

11 92 0

11 93 0

16 91 0

16 91 1

16 92 0

16 92 1

16 93 0

16 93 1

11 94 1

16 94 1

16 95 1

11 94 2

16 94 2

16 95 2

11 94 3

16 94 3

16 95 3

None

None

None

None

None

None

None

None

None

None

None

None

GREECE

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Complete, partial or
no derogation

No derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
6
3

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Extra transmission
period needed

06/2009 + 6
For variables:
11 91 0
11 92 0
11 93 0
11 94 1
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1
16 94 1
16 95 1

06/2009 + 6
For variables:
11 91 0
11 92 0
11 93 0
11 94 1
11 94 2
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 95 1
16 95 2

Missing activities/
size classes

Missing variables

None

None

None

None

06/2009 + 18
For variables:
11 91 0
11 92 0
11 93 0
11 94 1
11 94 2
11 94 3
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 95 1
16 95 2
16 95 3
None

None

18+18
For variables:
11 94 1
11 94 2
11 94 3
11 94 4
16 94 1
16 94 2
16 94 3
16 94 4
16 95 1
16 95 2
16 95 3
16 95 4

18+18
For variables:
11 94 1
11 94 2
11 94 3
16 94 2
16 94 3
16 94 4
16 94 5
16 95 2
16 95 3
16 95 4
16 95 5

18+12
For variables:
11 94 3
11 94 4
11 94 5
16 94 3
16 94 4
16 94 5
16 95 3
16 95 4
16 95 5

18+6
For variables:
11 94 5
16 94 5
16 95 5

18+12
For variables:
11 94 4
11 94 5
16 94 4
16 94 5
16 95 4
16 95 5

None

None

None

None

None

None

None

None

None

None

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Complete, partial or
no derogation

Complete deroga-
tion

Complete deroga-
tion

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

IRELAND

Extra transmission
period needed

Missing activities/
size classes

None

None

None

None

None

None

None

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1
Section J —
NACE Rev.2 Sec-
tion K: all size
classes
Other activities:
0-9 employees

NACE Rev.1.1 Sec-
tion J — NACE
Rev.2 Section K: all
size classes

Other activities: 0-9
employees

For variables

For variables

For variables

For variables

For variables

For variables

For variables

11 91 0

11 91 0

11 94 1

11 94 2

11 94 3

11 94 4

11 94 5

L

8
6
/
1
6
4

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

16 94 5

16 95 5

11 94 5

16 94 4

16 94 5

16 95 4

16 95 5

11 92 0

11 93 0

16 91 0

16 91 1

16 92 0

16 92 1

16 93 0

16 93 1

11 94 1

11 94 2

16 94 1

16 94 2

16 95 1

16 95 2

11 92 0

11 93 0

11 94 1

16 91 0

16 91 1

16 92 0

16 92 1

16 93 0

16 93 1

16 94 1

16 95 1

11 94 2

11 94 3

16 94 2

16 94 3

16 95 2

16 95 3

11 94 2

16 94 1

16 94 2

16 95 1

16 95 2

11 94 3

11 94 4

16 94 3

16 94 4

16 95 3

16 95 4

11 94 3

16 94 2

16 94 3

16 95 2

16 95 3

11 94 4

11 95 5

16 94 4

16 94 5

16 95 4

16 95 5

11 94 4

16 94 3

16 94 4

16 95 3

16 95 4

11 94 5

16 94 5

16 95 5

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1
and NACE Rev.2
2-digit level and
below

NACE Rev.1.1 and
NACE Rev.2 2-digit
level and below

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Partial derogation

No derogation

No derogation

No derogation

No derogation

No derogation

No derogation

No derogation

No derogation

CYPRUS

None

None

11 93 0
16 93 0
16 93 1

Missing variables

Missing activity
breakdown

Complete, partial or
no derogation

Extra transmission
period needed

Missing activities/
size classes

Missing variables

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
6
5

Complete, partial or
no derogation

Extra transmission
period needed

Missing activities/
size classes

Missing variables

Complete, partial or
no derogation

Extra transmission
period needed

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

No derogation

No derogation

No derogation

Partial derogation

No derogation

No derogation

No derogation

No derogation

No derogation

LUXEMBOURG

18+6
For variables:
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3

None

None

HUNGARY

L

8
6
/
1
6
6

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

No derogation

No derogation

Partial derogation

Partial derogation

No derogation

No derogation

No derogation

No derogation

No derogation

18+6
For variables:
11 93 0
16 93 0
16 93 1

18+6
For variables:
11 93 0
16 93 0
16 93 1

.

.

3
1
3
2
0
0
9

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Missing activities/
size classes

None

Missing variables

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

.

.

3
1
3
2
0
0
9

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

No derogation

No derogation

No derogation

Partial derogation

Partial derogation

Partial derogation

No derogation

No derogation

No derogation

MALTA

18+6
For variables:
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3

None

None

18+6
For variables:
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4

18+6
For variables:
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4
11 94 5
16 94 5
16 95 5

None

None

None

None

ROMANIA

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

No derogation

Complete, partial or
no derogation

Extra transmission
period needed

Missing activities/
size classes

Missing variables

Complete, partial or
no derogation

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

8
6
/
1
6
7

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Extra transmission
period needed

None

None

None

None

None

None

None

None

Missing activities/
size classes

No data on sole
proprietor-ships
For variables
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1

No data on sole
proprietor-ships
For variables
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1

No data on sole
proprietor-ships
For variables
11 91 0
11 92 0
11 93 0
16 91 0
16 91 1
16 92 0
16 92 1
16 93 0
16 93 1

No data on sole
proprietor-ships
For variables
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3

No data on sole
proprietor-ships
For variables
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4

No data on sole
proprietor-ships
For variables
11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4
11 94 5
16 94 5
16 95 5

No data on sole
proprietor-ships
For variables
11 94 5
16 94 5
16 95 5

No data on sole
proprietor-ships
For variables
11 94 4
16 94 4
16 95 4
11 94 5
16 94 5
16 95 5

Missing variables

None

None

None

None

None

None

None

None

Note on RO: data on SP will be missing in survival data in series 9B => survival data should be built up again from 2007 onwards.

Complete, partial or
no derogation

Extra transmission
period needed

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Partial derogation

Partial derogation

Partial derogation

Partial derogation

Partial derogation

SLOVENIA

06/2010+8
data in NACE
Rev. 2
for variables:
11 91 0
11 92 0
16 91 0
16 91 1
16 92 0
16 92 1

06/2010+8
data in NACE
Rev. 2
for variables:
11 91 0
11 92 0
16 91 0
16 91 1
16 92 0
16 92 1

06/2010+8
data in NACE
Rev. 2
for variables:
11 91 0
11 92 0
16 91 0
16 91 1
16 92 0
16 92 1

06/2010+8
data in NACE
Rev. 2
for variables:
11 91 0
11 92 0
16 91 0
16 91 1
16 92 0
16 92 1

06/2010+8
data in NACE
Rev. 2
for variables:
11 94 1
16 94 1
16 95 1
11 94 2
16 94 2
16 95 2
11 94 3
16 94 3
16 95 3
11 94 4
16 94 4
16 95 4

L

8
6
/
1
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8

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
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r
o
p
e
a
n

U
n
o
n

i

.

.

3
1
3
2
0
0
9

Reference year 2004

Reference year 2005

Reference year 2006

Reference year 2007

Reference year 2008

Reference year 2009

Reference year 2010

Reference year 2011

Reference year 2012

Missing activities/
size classes

None

Missing variables

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

None

Note on SI: the NACE Rev. 2 data on 2004-2007 are due only with the 2008 data, i.e. on 30.6.2010 => derogation means a delay to 2/2011.

.

.

3
1
3
2
0
0
9

E
N

O

f
f
i
c
i
a
l

J
o
u
r
n
a
l

o
f

t
h
e

E
u
r
o
p
e
a
n

U
n
o
n

i

L

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