Proposal for a Regulation of the European Parliament and of the Council on European environmental economic accounts (Text with EEA relevance)
Date: 2010-04-09
Institutions: European Commission
Subjects: EU environmental policy, EU statistics, accounting, air quality, data collection, economic growth, environmental protection, environmental statistics, environmental tax, sustainable development

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EUROPEAN COMMISSION 

Brussels, 9.4.2010 
COM(2010)132 final 

2010/0073 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on European environmental economic accounts 

(Text with EEA relevance) 

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EXPLANATORY MEMORANDUM 

1. 

CONTEXT OF THE PROPOSAL 

1.1.  Grounds for and objectives of the proposal 

The concepts in the European System of Accounts (ESA) are multi-purpose: for a great range 
of uses the ESA concepts are accepted, though they need to be supplemented for some uses. 
For  some  specific  data  needs,  as  for  e.g.  the  analysis  of  the  interaction  between  the 
environment and the economy, the best solution is to draw up separate satellite accounts. 

In  its  June  2006  conclusions,  the  European  Council  called  on  the  European  Union  and  its 
Member  States  to  extend  the  national  accounts  to  key  aspects  of  Sustainable  Development. 
The  national  accounts  have  therefore  to  be  complemented  with  integrated  environmental-
economic accounting that provides data that are fully consistent. 

The proposal is expected to ensure the means to reach the following three objectives: 

•  To implement the ideas laid down in the environmental accounts part of the new chapter 

on satellite accounts in the forthcoming revised ESA. 

•  To  give  priority  to  regular  production  of  a  core  set  of  accounts  based  on  the  revised 
European  Strategy  for  Environmental  Accounting  (ESEA  2008),  as  adopted  by  the 
Statistical Programme Committee in November 2008. 

•  To ensure that National Statistical Institutes (NSIs) maintain and potentially expand their 
work on environmental accounting, with the main objective of providing harmonised and 
timely data of reasonable quality. 

It  will  help  ensure  that  adequate  resources  for  the  development  of  environmental  economic 
accounts become available at the NSIs. 

1.2.  General context 

Following  the  Amsterdam  Treaty,  environmental  and  sustainability  policy  moved  up  the 
political  agenda,  focusing  on  the  integration  of  environmental  and  economic  policy  making 
and  on  integrating  environmental  concerns  into  other  policy  areas.  At  EU  level,  key  policy 
initiatives  important  for  environmental  accounts  include  the  6th  Environmental  Action 
Programme, the EU Sustainable Development Strategy and various sectoral policy initiatives 
related to the Cardiff process. Key areas include climate change, sustainable transport, nature 
and biodiversity, health and the environment, natural resource use and waste management and 
the international dimension of sustainable development. The structural indicators, designed to 
monitor progress towards the Lisbon objectives, have been extended by adding environmental 
indicators. 

As long as primary statistics are incomplete, environmental accounting can play a useful role 
by  providing  a  framework  and  estimation  procedures  for  missing  data,  e.g.  based  on  non-
statistical sources. 

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Users  put  much  emphasis  on  analysis  and  applications  of  environmental  accounts  in 
modelling and forecasts/outlooks, both for preparing policy proposals and reporting on policy 
implementation and impacts. Examples are the design of taxation policies related for instance 
to climate change and energy uses, or the assessment of the effects of international trade on 
emissions and resource use. 

User needs may differ somewhat across countries reflecting national endowments with natural 
resources and environmental assets or specific national policy priorities but the key standard 
components  of  environmental  accounts  are  similar:  selected  natural  resources  accounts,  air 
emissions and energy accounts, material flows accounts, environmental expenditure, activities 
and taxes. 

1.3.  Existing provisions in the area of the proposal 

In 1994, the European Commission identified the main lines of action for the development of 
a  Green  National  Accounting  framework  based  on  satellites  to  National  Accounts1.  Since 
then, Eurostat, in collaboration with Member States’ statistical offices and DG Environment’s 
financial  support,  has  assisted  European  countries  in  collecting  data  through  some  pilot 
studies. 

Data in relation  to  Environmental Accounts is reported to Eurostat  in  a number of  different 
ways. On a mandatory basis: 

•  Some  data  on  Environmental  Expenditure  by  industries  is  collected  in  connection  to  the 

Structural Business Statistics (SBS) regulation2 

•  Data  transmitted  to  Eurostat  in  connection  to  the  ESA  95  regulation3  with  regard  to 
National Accounts (e.g. supply-use tables, Input-Output tables, COFOG and tax statistics) 

By gentlemen’s agreement, Environmental Accounts data compiled in NSIs is transmitted to 
Eurostat on a regular basis (yearly or two-yearly) via: 

•  The  Joint  Eurostat/OECD  questionnaire  (environmental  protection  expenditure  and 

revenues) 

•  A separate questionnaire on Economy-Wide Material Flows Accounts 

•  A separate questionnaire on air emissions accounts 

•  A separate questionnaire regarding environmental taxes by industry 

Decision No 1578/2007/EC of the European Parliament and of the Council of 11 December 
2007 on the Community Statistical Programme 2008 to 2012 makes a clear reference to the 

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COM (94) 670 Directions for the EU on Environmental indicators and Greened National Accounting – 
Integration of Environmental and Economic Information Systems. 

Regulation  (EC)  No  295/2008  of  the  European  Parliament  and  of  the  Council  of  11  March  2008 
concerning structural business statistics (OJ L 97, 9.4.2008, p.13) 

Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional 
accounts in the Community (OJ L 310, 5.11.1996,p.1) 

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need  of high quality statistics and accounts in the domain of the environment. Furthermore, 
under  the  main  initiatives  for  2008  to  20124  it  is  stated  that  "legal  bases  will  be  developed, 
where  appropriate,  for  core  areas  of  environmental  data  collection  currently  not  covered  by 
legal acts." 

1.4.  Consistency with other policies and objectives of the Union 

Sustainable development of Europe based on balanced economic growth and price stability, a 
highly  competitive  social  market  economy,  aiming  at  full  employment  and  social  progress, 
and a high level of protection and improvement of the quality of the environment is enshrined 
in Article 3 of the Treaty. 

The Sixth Community Environment Action Programme5 confirmed that sound information on 
the  state  of  the  environment  and  on  the  key  trends,  pressures  and  drivers  for  environmental 
change  is  essential  for  the  development  of  effective  policy,  its  implementation,  and  the 
empowerment of citizens more generally. 

The current proposal is consistent with the Commission priorities. 

2. 

CONSULTATION OF INTERESTED PARTIES AND IMPACT ASSESSMENT 

2.1.  Consultation of interested parties 

Consultation methods, main sectors targeted and general profile of respondents 

The proposal has been discussed with data producers in the European Statistical System and 
Commission  services  (DG  ENV,  JRC,  Environmental  European  Agency),  through  written 
consultations,  in  the  relevant  working  groups  and  task  forces,  and  with  the  directors  for 
environmental statistics and accounts. 

Summary of responses and how they have been taken into account 

The current proposal is the result of intensive negotiations between all interested parties. 

2.2.  Collection and use of expertise 

Scientific/expertise domains concerned 

The  national  and  Commission  (DG  ENV,  JRC,  Environmental  European  Agency) 
representatives  at  the  meetings  of  DG  Eurostat's  task  force  "Material  Flow  Accounts", 
working  groups  on  "Environmental  Accounts"  and  "Environmental  Expenditure  statistics", 
and  Director's  Meeting  on  "Environmental  Statistics  and  Accounts"  (DIMESA)  were  all 
experts  with  knowledge  of  the  existing  legislation,  the  national  systems  for  collecting  and 
compiling  environmental  accounts  and  statistics  and  new  trends  in  the  development  of 
environmental accounting. 

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OJ L 344, 28.12.2007, p.15 
Decision No 1600/2002/EC of the European Parliament and of the Council of 22 July 2002 laying down 
the sixth Community Environment Action Programme (OJ L 242, 10.09.2002, p.1) 

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Methodology used 

The  experts  contributed  to  task  force,  working  groups  and  DIMESA  meetings  and  written 
consultations during the preparation process. 

Main organisations/experts consulted 

The main experts were from the National Statistical Institutes, Environmental Ministries and 
Agencies, as well from DG ENV, JRC and Environmental European Agency. 

Summary of advice received and used 

A very positive and supportive response was noted. The existence of potentially serious risks 
with irreversible consequences was not mentioned. 

Means used to make the expert advice publicly available 

The working documents and minutes of the meetings of the task force, working groups and 
DIMESA are available via CIRCA. 

2.3.  Analysis of effects and consequences 

Two options have been identified: 

•  Option 1: to continue with gentlemen's agreement as until now 

•  Option  2:  to  establish  a  legal  base  to  support  the  data  collection  on  environmental 

economic accounts. 

2.3.1.  Option 1: Continue with the gentlemen’s agreement as until now. 

Effects and consequences for citizens and households 

No direct effect or consequence is expected. They will be indirectly affected by the continued 
use  of  scattered  and  incomplete  information  used  by  policy  makers  that  makes  their  work 
more fragmented and less coordinated with information regarding the economy and society. 

Effects and consequences for enterprises 

No direct effect or consequence is expected. They will be indirectly affected by the continued 
scattered and incomplete information used by policy makers and their decisions based upon it. 

Effects and consequences for Member States 

Under the current situation which is based on a gentlemen's agreement without any legal base, 
in  the  best  case  scenario  the  data  quality  and  availability  will  continue  to  be  at  the  current 
less-than-adequate level or, even more likely, data availability will decrease. In connection to 
the study ‘Environmental Accounts in Europe – State of play of recent work’ carried out for 
the Commission in 2007, a number of countries made it clear that the priority setting in their 
country was to focus almost exclusively on legally required reporting and that data compiled 
and reported under gentlemen's agreements would cease to be compiled due to a lack of legal 

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requirement. This would also be true for well established statistics in environmental accounts 
due to budgetary constraints. 

Effects and consequences for policies at European Union level 

There  are  increasing  needs  to  link  information  on  the  environment  to  information  on  the 
economy.  Integrated  assessments  are  called  upon  in  several  EU  action  plans  and  strategies. 
The assessment of the environmental strategies can be done only if reliable data is available. 
The current situation based on the gentlemen’s agreement does not guarantee data of adequate 
quality, timeliness and coverage to properly perform this assessment. 

By  remaining  under  the  gentlemen’s  agreement  there  is  a  risk  that  missing  data  will  be 
estimated  and  collected  elsewhere  on  an  ad  hoc  basis  whenever  policy  demands  requires 
information  on  the  relationship  between  the  economy  and  the  environment.  Thus  the 
possibilities  to  build  up  a  knowledge  base  and  adequate  data  to  answer  the  policy  demands 
will be limited under the current conditions. 

2.3.2.  Option 2: Establish a legal base to support the data collection on environmental 
economic accounts 

Effects and consequences for citizens and households 

No direct effect or consequence is expected. They will be indirectly affected by the improved 
information base provided to the policy makers and their decisions based upon it. 

Effects and consequences for enterprises 

There may be some cases of confidential data that will be necessary to manage. 

Environmental Accounting is mainly about re-organising existing data and not collecting new 
statistics from enterprises.  

For  the  three  modules  envisaged  in  this  Regulation,  namely  air  emission  accounts, 
environmentally-related  taxes  by  economic  activities  and  economy-wide  material  flow 
accounts,  the  necessary  data  is  compiled  on  the  basis  of  already  established  reporting 
obligations.  For  example,  air  emission  accounts  rely  on  the  data  produced  for  air  emission 
inventories (under the UNFCCC and the CLRTAP mentioned in the Annex I). The data in the 
second module  on environmentally related taxes is derived on the basis of tax statistics and 
government finance statistics as well as tax data from the national accounts. Finally, the data 
needed  for  the  economy-wide  material  flow  accounts  is  derived  from  agriculture  statistics, 
industrial production statistics and trade statistics.  

Thus, no new major reporting requirements for enterprises should arise from the adoption of 
this Regulation. 

Effects and consequences for Member States 

Environmental  accounts  do  not  generally  require  new  data  collection  but  create  additional 
uses  for  national  accounts  data  (e.g.  supply-use  and  input-output  tables),  for  environment 
statistics  and  other  areas  of  statistics.  Primary  data  needed,  alongside  the  national  accounts, 
are  environment,  energy,  transport,  forestry,  fisheries,  air  emission  inventories  and  other 

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statistics  as  well  as  other  data  held  by  ministries,  specialised  institutions  and  environmental 
agencies. 

Based  on  the  replies  to  the  study  'Environmental  Accounts  –  State  of  play  of  recent  work' 
carried  out  for  Eurostat  in  2007,  a  number  of  European  countries  have  declared  that 
Environmental  Accounts  will  not  be  developed  or  even  continued  without  a  European  legal 
base, providing the legal right to claim for the necessary resources to fulfil this requirement. 

Effects and consequences for policies at European Union level 

The assessment of the European Environmental Policy and its Thematic Strategies can only 
seriously be done if reliable data is available. The Thematic Strategy on the Sustainable Use 
of Natural Resources clearly requires data to build up indicators on decoupling of economic 
growth from natural pressures and indicators  on environmental impact. These indicators are 
based on data that is currently being collected through gentlemen’s agreement. The required 
consistent and regular production and reporting of environmental accounts would improve the 
quality of the statistics. Until now the data used for one of the Structural Indicators and three 
of the Sustainable Development Indicators was not using country-reported data but has been 
developed  from  international  databases  (for  example,  from  the  FAO,  UN).  The  data  for  the 
indicator reports in 2009 have, for the first time, used country reported data provided under 
the current voluntary data collection arrangement. 

On  the  other  hand,  other  EU  policies  (e.g.  recycling  and  prevention  of  waste,  air  emissions 
and  climate  change,  sustainable  consumption  and  production)  would  be  much  better 
monitored  if  data  of  good  quality  linking  environment  and  economy  would  exist.  This  data 
can  be  collected  through  the  framework  of  environmental  accounts,  but  it  is  necessary  that 
every  country  participates  and  that  harmonisation  is  fully  guaranteed.  An  appropriate  legal 
base for this data collection can ensure these requirements. 

The  following  benefits  are  also  expected:  data  collection  in  an  important  area  EU-wide, 
increased  visibility  of  environmental  accounts  as  a  tool  for  policy  monitoring  exploring  the 
possibility  to  link  environmental  and  economic  data,  possibility  to  take  advantage  of  the 
current revision of SNA / ESA and get synergies for data collection. 

2.3.3.  Summary of risks of keeping status quo 

If option 2 is not implemented, the following risks have been identified: 

•  Risk that data is not appropriately collected to provide EU level estimates and that no final 
complete  data  set  on  environmental  accounts  is  available.  Thus  resulting  in  incomplete 
information on the links between the environment and the economy. 

•  Risk that analysis is done based on non-official data. This includes a risk that other actors 
will estimate information on the links between the environment and economy and do what 
Eurostat  and  the  European  Statistical  System  should  do  in  a  more  systematic  and 
harmonized way. 

•  Risk  that  the  EU  is  not  recognised  as  a  worldwide,  leading  actor  in  the  field  of 
environmental accounts. There is a risk that the effort done until now is wasted without any 
clear final benefit. 

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2.3.4.  The preferred option 

The  choice  between  continuing  collecting  data  on  environmental  accounts  using  a 
gentlemen’s agreement or supported by EU legislation clearly points to the second option as 
the one which produces the best results.  

3. 

LEGAL ELEMENTS OF THE PROPOSAL 

3.1. 

Summary of the proposed action 

The  objective  of  this  Regulation  is  to  establish  a  common  framework  for  the  collection, 
compilation, transmission and evaluation of European environmental economic accounts. 

3.2.  Legal basis 

Article 338 of the Treaty on the Functioning of the European Union provides the legal basis 
for  European  statistics.  Acting  in  accordance  with  the  ordinary  legislative  procedure,  the 
European Parliament and the Council adopt measures  for  the production of statistics,  where 
necessary,  on  the  performance  of  the  activities  of  the  Union.  This  Article  sets  out  the 
requirements relating to the production of European statistics, stating that they must conform 
to standards of impartiality, reliability, objectivity, scientific independence, cost-effectiveness 
and statistical confidentiality. 

3.3. 

Subsidiarity principle 

The  subsidiarity  principle  applies  insofar  as  the  proposal  does  not  fall  within  the  exclusive 
competence of the EU. 

The  objective  of  the  proposed  action,  namely  the  collection,  compilation,  transmission  and 
evaluation of European environmental economic accounts, cannot be sufficiently achieved by 
the  Member  States  and  can  therefore  be  better  achieved  at  EU  level  on  the  basis  of  a 
Community  legal  act,  because  only  the  Commission  can  coordinate  the  necessary 
harmonisation of statistical information at Community level, while the collection of data and 
compilation  of  comparable  environmental  economic  accounts  can  be  organised  by  the 
Member  States.  Consequently,  the  Community  may  adopt  measures  in  accordance  with  the 
principle of subsidiarity as set out in Article 5 of the Treaty. 

3.4 

Proportionality principle 

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

In  line  with  the  principle  of  proportionality,  this  Regulation  confines  itself  to  the  minimum 
required to achieve its objective and does not go beyond what is necessary for that purpose. 
This Regulation does not specify the data collection mechanisms for each Member State, but 
merely defines the data to be supplied so as to ensure a harmonised structure and timing. 

For most of the domains, there is no obligation for the Member States to make any changes to 
the  compilation  of  environmental  economic  accounts,  for  which  data  are  already  being 
collected  at  EU  level  under  gentlemen's  agreements.  In  some  domains  there  might  be  a 
change of survey reporting that might affect enterprises. However, environmental accounting 

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is mainly about re-organising existing data and not collecting new statistics from enterprises. 
In  fact,  environmental  accounts  do  not  generally  require  new  data  collection  but  create 
additional  uses  for  national  accounts  data  (e.g.  supply-use  and  input-output  tables),  for 
environment statistics and other areas of statistics. 

3.5.  Choice of instruments 

Proposed instruments: Regulation 

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

Selection of the appropriate instrument depends on the legislative goal. Given the information 
needs at European level, the trend for European statistics has been to use Regulations rather 
than directives for basic acts. A Regulation is preferable because it lays down the same law 
throughout  the  EU,  assuring  its  accurate  and  comprehensive  application  by  the  Member 
States.  It  is  directly  applicable,  which  means  that  it  does  not  need  to  be  transposed  into 
national  law.  In  contrast,  directives,  which  aim  to  harmonise  national  laws,  are  binding  on 
Member  States  as  regards  their  objectives,  but  leave  the  national  authorities  the  choice  of 
form  and  methods  used  to  achieve  these  objectives.  They  also  have  to  be  transposed  into 
national law. The use of a Regulation is in line with other statistical legal acts adopted since 
1997. 

4. 

BUDGETARY IMPLICATION 

The data collection has no new implication for the Community budget.  

5. 

Additional information 

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

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2010/0073 (COD) 

Proposal for a 

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL 

on European environmental economic accounts 

(Text with EEA relevance) 

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, 

Having  regard  to  the  Treaty  on  the  Functioning  of  the  European  Union,  and  in  particular 
Article 338(1) thereof, 

Having regard to the proposal from the European Commission, 

After transmission of the proposal to the national Parliaments, 

Acting in accordance with the ordinary legislative procedure, 

Whereas: 

(1) 

(2) 

(3) 

Article 3 of the Treaty on European Union provides that the Union 'shall work for the 
sustainable  development  of  Europe  based  on  balanced  economic  growth  and  price 
stability, a highly competitive social market economy, aiming at full employment and 
social progress, and a high level of protection and improvement of the quality of the 
environment.  

The  Sixth  Community  Environment  Action  Programme6  confirmed  that  sound 
information  on  the  state  of  the  environment  and  on  the  key  trends,  pressures  and 
drivers for environmental change is essential for the development of effective policy, 
its implementation, and the empowerment of citizens more generally. 

Decision  No  1578/2007/EC  of  the  European  Parliament  and  of  the  Council  of  11 
December 2007 on the Community Statistical Programme 2008 to 20127 makes a clear 
reference  to  the  need  for  high-quality  statistics  and  accounts  in  the  domain  of  the 
environment. Furthermore, under the main initiatives for 2008 to 2012 it is stated that 
legal  bases  should  be  developed,  where  appropriate,  for  core  areas  of  environmental 
data collection currently not covered by legal acts. 

(4) 

The  need  to  supplement  already  existing  indicators  with  data  that  incorporate 
environmental and social aspects in order to allow more coherent and comprehensive 
policy making has been recognised in Commission Communication COM(2009) 433 

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Decision No 1600/2002/EC of the European Parliament and of the Council of 22 July 2002 laying down 
the Sixth Community Environment Action Programme (OJ L 242, 10.9.2002, p. 1). 
OJ L 344, 28.12.2007, p. 15. 

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of  August  2009  on  GDP  and  beyond.  To  this  end,  environmental  accounts  offer  a 
means of monitoring the pressures exerted by the economy on the environment and of 
exploring  how  these  might  be  abated.  In  line  with  the  tenets  of  sustainable 
development and the drive to achieve a low-carbon economy, embedded in the Lisbon 
Strategy and various major initiatives, developing a data framework that consistently 
includes  environmental  issues  along  with  economic  ones  becomes  all  the  more 
imperative. 

The  European  System  of  Accounts  (ESA),  set  up  by  Council  Regulation  (EC)  No 
2223/96 of 25 June 1996 on the European system of national and regional accounts in 
the Community8 (hereinafter referred to as ‘ESA 95’), consistent with the System of 
National  Accounts  (SNA),  adopted  by  the  United  Nations  Statistical  Commission  in 
February  1993,  is  the  main  tool  behind  EU  economic  statistics  as  well  as  many 
economic indicators (including GDP). The ESA framework can be used to analyse and 
evaluate various aspects of the economy (e.g. its structure, specific parts, development 
over time) yet for some specific data needs, such as analysis of the interaction between 
the  environment  and  the  economy,  the  best  solution  is  to  draw  up  separate  satellite 
accounts. 

In its June 2006 conclusions, the European Council called on the European Union and 
its  Member  States  to  extend  the  national  accounts  to  key  aspects  of  sustainable 
development.  National  accounts  should  therefore  be  supplemented  with  integrated 
environmental economic accounts providing data that are fully consistent. 

Satellite accounts allow the analytical capacity of national accounting to be expanded 
for selected areas of social concern, such as pressures on the environment stemming 
from  human  activity,  in  a  flexible  manner,  without  overburdening  or  disrupting  the 
central system.  

The  System  of  integrated  Environmental  Economic  Accounts  (SEEA),  developed 
collectively by the UN, the European Commission, the IMF, the OECD and the World 
Bank, is a satellite system of the SNA. It brings together economic and environmental 
information in a common framework to measure the contribution of the environment 
to the economy and the impact of the economy on the environment. It provides policy-
makers with indicators and descriptive statistics to monitor these interactions as well 
as  a  database  for  strategic  planning  and  policy  analysis  to  identify  more  sustainable 
paths of development. 

The  SEEA  synthesises  and  integrates  as  far  as  possible  the  different  categories  of 
environmental  accounts.  In  general,  all  these  categories  broaden  the  existing  SNA 
concepts  of  cost,  capital  formation  and  stock  of  capital  by  supplementing  them  with 
additional data in physical terms in order to encompass environmental cost and the use 
of  natural  assets  in  production,  or  by  amending  them  through  the  incorporation  of 
these  effects  in  monetary  terms.  Within  this  general  orientation,  the  several  existing 
categories  differ  considerably  in  terms  of  methodology  and  environmental  concerns 
addressed.  

(5) 

(6) 

(7) 

(8) 

(9) 

8 

OJ L 310, 30.11.1996, p. 1. 

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(10)  The Commission presented its first strategy on ‘green accounting’ in 19949. Since then 
the  Commission  (Eurostat)  and  the  Member  States  have  developed  and  tested 
accounting methods to the point where several Member States now regularly provide 
first sets of environmental accounts. Most common are physical flow accounts on air 
emissions  (including  greenhouse  gases)  and  on  material  consumption  and  monetary 
accounts on environmental protection expenditure and taxes.  

(11)  One of the objectives for the period covered by the Community Statistical Programme 
2008  to  2012  is  to  take  initiatives  to  replace  agreements  by  European  legislation  in 
certain areas of regular production of European statistics which have reached sufficient 
maturity. 

(12)  Regulation  (EC)  No  223/2009  of  the  European  Parliament  and  of  the  Council  of  11 
March  2009  on  European  Statistics10  provides  a  reference  framework  for  European 
environmental economic accounts. In particular, it requires conformity with principles 
of  professional 
reliability,  statistical 
confidentiality and cost effectiveness. 

impartiality,  objectivity, 

independence, 

(13)  As the different sets of environmental economic accounts are under development and 
at  different  stages  of  maturity,  a  modular  structure  providing  adequate  flexibility 
should be adopted. 

(14)  A  programme  of  pilot  studies  should  be  established  to  improve  reporting  and  data 

quality, enhance methodologies and prepare for further developments. 

(15)  The Commission should be entitled to grant derogations to Member States when major 

adaptations to their national statistical systems are required.  

(16)  Since  the  objective  of  this  Regulation,  namely  the  establishment  of  a  common  legal 
framework  for  the  collection,  compilation,  transmission  and  evaluation  of  European 
environmental  economic  accounts,  cannot  be  sufficiently  achieved  by  the  Member 
States  and  can  be  better  achieved  at  Union  level,  the  Union  may  adopt  measures,  in 
accordance  with  the  principle  of  subsidiarity as  set  out  in  Article  5  of  the  Treaty  on 
European Union. In accordance with the principle of proportionality, as set out in that 
Article, this Regulation does not go beyond what is necessary in order to achieve that 
objective. 

(17)  The measures necessary for the implementation of this Regulation should be adopted 
in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the 
procedures for the exercise of implementing powers conferred on the Commission11. 

(18)  The  Commission  should  be  empowered  to  adopt  delegated  acts  in  accordance  with 
Article 290 of the Treaty on the Functioning of the European Union for the purpose of 
adjusting  the  modules  to  environmental,  economic  and  technical  developments,  as 
well as providing methodological guidance. 

(19)  The European Statistical System Committee has been consulted, 

9 
10 
11 

COM(1994) 670. 
OJ L 87, 31.3.2009, p. 164. 
OJ L 184, 17.7.1999, p. 23. 

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HAVE ADOPTED THIS REGULATION: 

Article 1 

Subject matter 

This  Regulation  establishes  a  common  framework  for 
the  collection,  compilation, 
transmission and evaluation of European environmental economic accounts for the purpose of 
setting  up  environmental  economic  accounts  as  satellite  accounts  to  ESA  95  by  providing 
methodology, common standards, definitions, classifications and accounting rules, intended to 
be used for compiling environmental economic accounts. 

Article 2 

Definitions 

For the purposes of this Regulation the following definitions shall apply: 

(1)  ‘air  emission’  means  the  physical  flow  of  gaseous  or  particulate  materials  from  the 
economic system (production or consumption processes) to the atmosphere which is part of 
the environmental system; 

(2) ‘environmentally related tax’ means a tax whose tax base is a physical unit (or a proxy of 
it) of something that has a proven, specific negative impact on the environment, whereby only 
transactions identified by the national accounts as a tax are to be included;  

(3) ‘economy-wide material flow accounts (EW-MFA)’ means consistent compilations of the 
overall  material  inputs  into  national  economies,  the  changes  of  material  stock  within  the 
economy and the material outputs to other economies or to the environment. 

Article 3 

Modules 

1. The environmental accounts to be compiled within the common framework referred to in 
Article 1 shall be grouped in the following modules: 

(a) a module for air emissions accounts, as set out in Annex I; 

(b) a module for environmentally related taxes by economic activities, as set out in Annex II; 

(c) a module for economy-wide material flow accounts, as set out in Annex III. 

2. Each module shall contain the following information: 

(a) the objectives for which the accounts are to be compiled; 

(b) the coverage of the accounts; 

(c) the list of characteristics for which data are to be compiled and transmitted; 

(d)  the  first  reference  year,  frequency  and  transmission  deadlines  for  the  compilation  of  the 
accounts; 

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(e) the reporting tables; 

(f)  the  maximum  length  of  the  transitional  periods  referred  to  in  Article  8  during  which 
derogations may be granted by the Commission. 

3. The Commission shall adopt delegated acts in accordance with Article 9 for the purpose of 
adjusting  the  modules  to  environmental,  economic  and  technical  developments,  as  well  as 
providing methodological guidance.  

Article 4 

Pilot studies 

1. The Commission shall draw up a programme for pilot studies to be carried out by Member 
States on a voluntary basis in order to develop the reporting and data quality, establish long 
time series and develop methodology. 

2. The results of the pilot studies shall be evaluated and published by the Commission, taking 
into account the benefits of the availability of the data in relation to the cost of collection and 
the response burden. On the basis of the conclusions of the pilot studies, the Commission shall 
adopt the necessary delegated acts in accordance with Article 9.  

Article 5 

Data collection 

1.  Member  States  shall  collect  the  necessary  data  for  the  observation  of  the  modules’ 
characteristics referred to in Article 3(2). 

2. Member States shall collect the necessary data using a combination of the different sources 
specified below, applying the principle of administrative simplification: 

(a) surveys; 

(b) statistical estimation procedures where some of the characteristics have not been observed 
for all of the units; 

(c) administrative sources. 

3.  Member  States  shall  inform  the  Commission  and  shall  provide  details  concerning  the 
methods used and the quality of the data from the sources listed in paragraph 2. 

Article 6 

Transmission to the Commission (Eurostat) 

1. Member States shall transmit to the Commission (Eurostat) the data set out in the Annexes, 
including the confidential data, within the time limits specified therein. 

2. The data shall be transmitted in an appropriate technical format, which shall be laid down 
in accordance with the regulatory procedure referred to in Article 12(2). 

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Article 7 

Quality assessment 

1.  For  the  purpose  of  this  Regulation,  the  quality  criteria  as  referred  to  in  Article  12(1)  of 
Regulation (EC) No 223/2009 shall apply to the data to be transmitted. 

2. Member States shall provide the Commission (Eurostat) with a report on the quality of the 
data transmitted. 

3.  In  applying  the  quality  criteria  referred  to  in  paragraph  1  to  the  data  covered  by  this 
Regulation, the modalities, structure and periodicity of the quality reports shall be defined in 
accordance with the regulatory procedure referred to in Article 12(2). 

4. The Commission (Eurostat) shall assess the quality of the data transmitted. 

Article 8 

Derogations 

1. The Commission may grant derogations to Member States during the transitional  periods 
referred to in the Annexes in accordance with the regulatory procedure referred to in Article 
12(2) insofar as the national statistical systems require major adaptations. 

2.  To  this  end,  the  Member  State  concerned  shall  present  a  duly  justified  request  to  the 
Commission not later than three months after the entry into force of this Regulation. 

Article 9 

Exercise of the delegation 

1.  The  powers  to  adopt  the  delegated  acts  referred  to  in  Articles  3(3)  and  4(2)  shall  be 
conferred on the Commission for an indefinite period of time. 

2. As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the 
European Parliament and to the Council. 

3.  The  powers  to  adopt  delegated  acts  are  conferred  on  the  Commission  subject  to  the 
conditions laid down in Articles 10 and 11. 

Article 10 

Revocation of the delegation 

1.  The  delegation  of  power  referred  to  in  Articles  3(3)  and  4(2)  may  be  revoked  by  the 
European Parliament or by the Council.  

2. The institution which has commenced an internal procedure for deciding whether to revoke 
the delegation of powers shall inform the other legislator and the Commission at the latest one 
month before the final decision is taken, stating the delegated powers which could be subject 
to revocation and the reasons for any such revocation. 

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3. The revocation decision shall put an end to the delegation of the powers specified in that 
decision. It shall take effect immediately or at a later date specified therein. It shall not affect 
the validity of the delegated acts already in force. It shall be published in the Official Journal 
of the European Union. 

Article 11 

Objections to delegated acts 

1. The European Parliament or the Council may object to a delegated act within a period of 
two months from the date of notification. At the initiative of the European Parliament or the 
Council this period may be extended by one month. 

2. If, on expiry of that period, neither the European Parliament nor the Council has objected to 
the delegated act, or if, before that date, the European Parliament and the Council have both 
informed  the  Commission  that  they  have  decided  not  to  raise  objections,  the  delegated  act 
shall enter into force on the date stated in its provisions.  

3. If the European Parliament or the Council objects to a delegated act, it shall not enter into 
force. The institution which objects shall state the reasons for objecting to the delegated act. 

Article 12 

Committee 

1. The Commission shall be assisted by the European Statistical System Committee. 

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

The period laid down in Article 5(6) of that Decision shall be set at three months. 

Article 13 

Entry into force 

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

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

Done at Brussels, 

For the European Parliament 
The President 

For the Council 
The President 

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ANNEX I 

MODULE FOR AIR EMISSIONS ACCOUNTS 

SECTION 1 

Objectives 

Air emissions accounts record and present data on air emissions in a way that is compatible 
with the national accounts. They record national economies’ emissions to air in a breakdown 
by  emitting  economic  activities  as  delineated  in  ESA  95.  Economic  activities  comprise 
production activities by industries as well as private households’ activities. 

This  Annex  defines  the  data  to  be  collected,  compiled,  transmitted  and  evaluated  for  air 
emissions accounts by the Member States. These data will be developed in a way that links 
direct emissions by industries and households to these economic production and consumption 
activities. The direct emissions data reported under this Regulation will be combined with the 
economic input-output tables, supply and use tables and household consumption data that are 
already reported to the Commission (Eurostat) as part of ESA 95 reporting. 

SECTION 2 

Coverage 

Air emissions accounts have the same system boundaries as ESA 95 and are also based on the 
residence principle. 

In  accordance  with  ESA  95,  the  concept  of  residence  is  based  on  the  following  principle:  a 
unit is said to be a resident unit of a country when it has a centre of economic interest in the 
economic territory of that country — that is, when it engages for an extended period (one year 
or more) in economic activities in this territory. 

Air emissions accounts record emissions arising from all resident units’ activities, regardless 
of where these emissions actually occur geographically. 

Air  emissions  accounts  record  the  flows  of  residual  gaseous  and  particulate  materials 
originating  from the national economy and flowing  into  the  atmosphere.  For  the  purpose  of 
this  Regulation,  the  term  ‘atmosphere’  refers  to  a  component  of  the  environmental  system. 
The system boundary relates to the borderline between the national economy (as part of the 
economic  system)  and  the  atmosphere  (as  part  of  the  environmental  system).  After  having 
crossed  this  system  boundary,  the  emitted  substances  are  out  of  any  human  control  and 
become part of natural materials cycles and may induce several environmental impacts. 

SECTION 3 

List of characteristics 

Member States shall produce statistics on the emissions of the following air pollutants: 

Code 

Name of air emission 

Symbol  of  air 
emission 

Reporting unit  

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Carbon  dioxide  without  emissions 
from biomass 

CO2 

1 000 tonnes (Gg) 

Carbon dioxide from biomass  

Biomass CO2 

1 000 tonnes (Gg) 

Nitrous oxide 

Methane 

Perfluorocarbons 

Hydrofluorocarbons 

Sulphur hexafluoride 

Nitrogen oxides 

Non-methane 
compounds 

N2O 

CH4 

PFCs 

HFCs 

SF6 

NOX 

tonnes (Mg) 

tonnes (Mg) 

tonnes (Mg) CO2-equivalents 

tonnes (Mg) CO2-equivalents 

tonnes (Mg) CO2-equivalents 

tonnes (Mg) NO2-equivalents 

volatile 

organic 

NMVOCs 

tonnes (Mg) 

Carbon monoxide 

Particulate matter < 10 µ 

Particulate matter < 2.5 µ 

Sulphur dioxide 

Ammonia 

CO 

PM 10 

PM 2.5 

SO2 

NH3 

tonnes (Mg) 

tonnes (Mg) 

tonnes (Mg) 

tonnes (Mg) 

tonnes (Mg) 

All data shall be reported to one decimal place. 

SECTION 4 

First reference year, frequency and transmission deadlines 

1. Statistics shall be compiled and transmitted on a yearly basis. 

2. Statistics shall be transmitted within 21 months after the end of the reference year. 

3. The first reference year is the year when the Regulation enters into force. 

4. In the first data transmission, Member States shall also include annual data from 2008 to 
the first reference year. 

5.  In  each  subsequent  data  transmission  to  the  Commission,  Member  States  shall  provide 
annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. 

SECTION 5 

Reporting tables 

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1.  For  each  of  the  characteristics  referred  to  in  Section  3,  data  shall  be  produced  by  a 
hierarchical  classification  of  economic  activities,  NACE  Rev.2  (A*64  aggregation  level  for 
national  and  regional  accounts),  fully  compatible  with  ESA  95.  In  addition,  data  shall  be 
produced for: 

•  Household air emissions; 

•  Bridging  items.  By  bridging  items  is  meant  reporting  items  which  clearly 
reconcile  the  differences  between  the  air  emissions  accounts  reported  under  this 
Regulation and those data reported in official national air emission inventories. 

2. The hierarchical classification referred to in paragraph 1 is as follows: 

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Air emissions by industry — NACE Rev.2 (A*64) 

Household air emissions 

- Transport 

- Heating/cooling 

- Other 

Bridging items 

Total NAMEA air emissions (industry + households) 

Less National residents abroad 

- National fishing vessels operating abroad 

- Land transport 

- Water transport 

- Air transport 

Plus Non-residents on the territory 

+ Land transport 

+ Water transport 

+ Air transport 

(+ or -) Other adjustments and statistical discrepancy 

= Total emissions of pollutant X as reported to UNFCCC12/CLRTAP13 

SECTION 6 

Maximum length of the transitional periods 

A transitional period cannot be granted. 

12 
13 

United Nations Framework Convention on Climate Change. 
Convention on Long-Range Transboundary Air Pollution. 

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ANNEX II 

MODULE FOR ENVIRONMENTALLY RELATED TAXES BY ECONOMIC 
ACTIVITIES 

SECTION 1 

Objectives 

Environmentally  related  tax  revenues  record  and  present  data  on  environmentally  related 
taxes in a way that is compatible with the national accounts. They record national economies’ 
environmentally related tax revenues in a breakdown by economic activities as delineated in 
ESA  95.  Economic  activities  comprise  production  activities  by  industries  as  well  as  private 
households’ activities. 

This  Annex  defines  the  data  to  be  collected,  compiled,  transmitted  and  evaluated  for 
environmentally related tax revenues by industry by the Member States. 

The environmentally related tax statistics can make use of the tax statistics and government 
finance  statistics  directly,  but  there  are  some  advantages  in  using  the  tax  data  from  the 
national accounts if this is possible. 

The environmentally related tax statistics are based on the amounts evidenced by assessments 
and  declarations  or  time  adjusted  cash  receipts,  to  ensure  consistency  with  the  national 
accounts and improve international comparability. 

The national accounts also contain information about which industries and sectors are paying 
the  taxes.  Information  on  taxes  coming  from  the  national  accounts  can  be  found  in  the 
institutional accounts for the government, in the supply and use tables and in the generation of 
income account. 

SECTION 2 

Coverage 

Environmentally  related  taxes  have  the  same  system  boundaries  as  ESA  95  and  consist  of 
compulsory, unrequited payments, in cash or in kind, which are levied by general government 
or by the institutions of the European Union. 

Environmentally related taxes are in the following ESA 95 categories: 

•  Taxes on production and imports (D.2), 

•  Current taxes on income, wealth, etc. (D5), 

•  Capital taxes (D91). 

SECTION 3 

List of characteristics 

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Member  States  shall  produce  statistics  on  environmentally  related  taxes  accordingly  to  the 
following characteristics: 

(1) 

Energy taxes, 

(2) 

Transport taxes, 

(3) 

Pollution taxes, 

(4) 

Resource taxes. 

All data shall be reported in million national currency. 

SECTION 4 

First reference year, frequency and transmission deadlines 

1. Statistics shall be compiled and transmitted on a yearly basis. 

2. Statistics shall be transmitted within 21 months after the end of the reference year. 

3. The first reference year is the year when the Regulation enters into force. 

4. In the first data transmission, Member States shall also include annual data from 2008 to 
the first reference year. 

5.  In  each  subsequent  data  transmission  to  the  Commission,  Member  States  shall  provide 
annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. 

SECTION 5 

Reporting tables 

For  each  of  the  characteristics  referred  to  in  Section  3,  data  shall  be  produced  for  the 
institutional sectors that are paying the taxes.  

For  the  general  government  and  corporations  sectors,  the  requested  breakdown  is  by 
hierarchical  classification  of  economic  activities,  NACE  Rev.2  (A*64  aggregation  level  for 
national  and  regional  accounts),  fully  compatible  with  ESA  95.  In  addition,  for  each  of 
characteristics 1 and 2 referred to in Section 3, data shall be produced for: 

•  Households, 

•  Non-residents, 

•  Not allocated. 

SECTION 6 

Maximum length of the transitional periods 

A transitional period cannot be granted. 

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MODULE FOR ECONOMY-WIDE MATERIAL FLOW ACCOUNTS (EW-MFA) 

ANNEX III 

SECTION 1 

Objectives 

EW-MFA  covers  all  solid,  gaseous,  and  liquid  materials,  except  for  flows  of  air  and  water, 
measured  in  mass  units  per  year.  Like  the  system  of  national  accounts,  economy-wide 
material flow accounts serve two major purposes. The detailed material flows provide a rich 
empirical  database  for  numerous  analytical  studies.  They  are  also  used  to  compile  different 
economy-wide material flow indicators for national economies. 

This  Annex  defines  the  data  to  be  collected,  compiled,  transmitted  and  evaluated  for  EW-
MFA by the Member States. 

SECTION 2 

Coverage 

The  distinction  between  stocks  and  flows  is  a  fundamental  principle  of  a  material  flow 
system. In general,  a flow is  a variable that measures a quantity per time  period,  whereas a 
stock  is  a  variable  that  measures  a  quantity  at  a  certain  point  in  time.  EW-MFA  is  a  flow 
concept.  It  measures  the  flows  of  material  inputs,  outputs  and  stock  changes  within  the 
economy in mass units per year. 

EW-MFA is coherent with the principles of the system of national accounts (ESA 95), such as 
the  residence  principle.  It  accounts  for  material  flows  associated  with  the  activities  of  all 
resident units of a national economy regardless of their geographic location. In EW-MFA two 
types of material flows across system boundaries are relevant: 

1. Material flows between the national economy and its natural environment. This consists of 
the  extraction  of  materials  (i.e.,  raw,  crude  or  virgin)  from  and  the  discharge  of  materials 
(often called residuals) to the natural environment. 

2.  Material  flows  between  the  national  economy  and  the  rest  of  the  world  economy.  This 
encompasses imports and exports. 

Only  flows  that  cross  these  system  boundaries  are  included  in  EW-MFA.  Material  flows 
within the economy are not represented in EW-MFA. This means that the national economy is 
treated  as  a  black  box  in  EW-MFA  and  e.g.  inter-industry  deliveries  of  products  are  not 
described.  Natural  flows  into,  within,  and  out  of  the  natural  environment  are  likewise 
excluded. 

Domestic  extraction  (DE)  covers  the  annual  amount  of  solid,  liquid  and  gaseous  materials 
(excluding air and water) extracted from the natural environment to be used as inputs in the 
economy. 

Physical imports and physical exports covers all imported or exported commodities in mass 
units.  Traded  commodities  comprise  goods  at  all  stages  of  processing  from  raw  products  to 
finished goods. 

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SECTION 3 

List of characteristics 

Member States shall produce statistics on the characteristics listed in Section 5. 

SECTION 4 

First reference year, frequency and transmission deadlines 

1. Statistics shall be compiled and transmitted on a yearly basis. 

2. Statistics shall be transmitted within 24 months after the end of the reference year. 

3. The first reference year is the year when the Regulation enters into force. 

4. In the first data transmission, Member States shall also include annual data from 2008 to 
the first reference year. 

5.  In  each  subsequent  data  transmission  to  the  Commission,  Member  States  shall  provide 
annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. 

SECTION 5 

Reporting tables 

Data, in mass units, shall be produced for the characteristics listed in the following tables. 

Table A — Domestic extraction (DE) 

1 Biomass 

1.1 Crops (excluding fodder crops) 

1.1.1 Cereals  

1.1.2 Roots, tubers 

1.1.3 Sugar crops  

1.1.4 Pulses 

1.1.5 Nuts  

1.1.6 Oil-bearing crops  

1.1.7 Vegetables  

1.1.8 Fruits  

1.1.9 Fibres  

1.1.10 Other crops n.e.c. 

1.2 Crop residues (used), fodder crops and grazed biomass 

1.2.1 Crop residues (used) 

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1.2.1.1 Straw 

1.2.1.2 Other crop residues (sugar and fodder beet leaves, other) 

1.2.2 Fodder crops and grazed biomass 

1.2.2.1 Fodder crops (including biomass harvest from grassland) 

1.2.2.2 Grazed biomass 

1.3 Wood (*) 

1.3.1 Timber (industrial roundwood) 

1.3.2 Wood fuel and other extraction  

1.4 Wild fish catch, aquatic plants/animals, hunting and gathering  

1.4.1 Wild fish catch 

1.4.2 All other aquatic animals and plants 

1.4.3 Hunting and gathering 

2 Metal ores (gross ores) 

2.1 Iron 

2.2 Non-ferrous metal 

2.2.1 Copper (**) 

2.2.2 Nickel (**) 

2.2.3 Lead (**) 

2.2.4 Zinc (**) 

2.2.5 Tin (**) 

2.2.6 Gold, silver, platinum and other precious metals  

2.2.7 Bauxite and other aluminium  

2.2.8 Uranium and thorium  

2.2.9 Other n.e.c. 

3 Non-metallic minerals 

3.1 Marble, granite, sandstone, porphyry, basalt, other ornamental or building stone (excluding slate) 

3.2 Chalk and dolomite 

3.3 Slate 

3.4 Chemical and fertiliser minerals 

3.5 Salt 

3.6 Limestone and gypsum 

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3.7 Clays and kaolin 

3.8 Sand and gravel 

3.9 Other n.e.c. 

3.10 Excavated earthen materials (including soil), only if used (***) 

4 Fossil energy materials/carriers 

4.1 Coal and other solid energy materials/carriers 

4.1.1 Lignite (brown coal) 

4.1.2 Hard coal 

4.1.3 Oil shale and tar sands  

4.1.4 Peat 

4.2 Liquid and gaseous energy materials/carriers 

4.2.1 Crude oil, condensate and natural gas liquids (NGL) 

4.2.2 Natural gas 

(*) In addition, optional reporting of the net increment of timber stock. 

(**) In addition, optional reporting of the metal content. 

(***) Optional reporting. 

Tables  B  (Imports  —  Total  trade),  C  (Imports  —  Extra-EU  trade),  D  (Exports  —  Total 
trade), E (Exports — Extra-EU trade) 

1 Biomass and biomass products 

1.1 Crops, raw and processed  

1.1.1 Cereals, raw and processed  

1.1.2 Roots, tubers, raw and processed  

1.1.3 Sugar crops, raw and processed  

1.1.4 Pulses, raw and processed  

1.1.5 Nuts, raw and processed  

1.1.6 Oil-bearing crops, raw and processed  

1.1.7 Vegetables, raw and processed  

1.1.8 Fruits, raw and processed  

1.1.9 Fibres, raw and processed  

1.1.10 Other crops n.e.c., raw and processed  

1.2 Crop residues, fodder crops and grazed biomass  

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1.2.1 Crop residues (used), raw and processed  

1.2.1.1 Straw  

1.2.2.2 Other crop residues  

1.2.2 Fodder crops and grazed biomass  

1.2.2.1 Fodder crops  

1.3 Wood and wood products  

1.3.1 Timber, raw and processed  

1.3.2 Wood fuel and other extraction, raw and processed 

1.4 Fish capture and other aquatic animals and plants, raw and processed  

1.4.1 Fish capture  

1.4.2 All other aquatic animals and plants  

1.5 Live animals other than in 1.4, and animal products 

1.5.1 Live animals other than in 1.4  

1.5.2 Meat and meat preparations  

1.5.3 Dairy products, birds’ eggs, and honey  

1.5.4 Other products from animals (animal fibres, skins, furs, leather, etc.)  

1.6 Products mainly from biomass  

2 Metal ores and concentrates, raw and processed 

2.1 Iron ores and concentrates, iron and steel, raw and processed  

2.2 Non-ferrous metal ores and concentrates, raw and processed  

2.2.1 Copper  

2.2.2 Nickel  

2.2.3 Lead 

2.2.4 Zinc  

2.2.5 Tin  

2.2.6 Gold, silver, platinum and other precious metals  

2.2.7 Bauxite and other aluminium  

2.2.8 Uranium and thorium  

2.2.9 Other n.e.c.  

2.3 Products mainly from metals  

3 Non-metallic minerals, raw and processed 

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3.1 Marble, granite, sandstone, porphyry, basalt and other ornamental or building stone (excluding slate)  

3.2 Chalk and dolomite  

3.3 Slate  

3.4 Chemical and fertiliser minerals  

3.5 Salt  

3.6 Limestone and gypsum  

3.7 Clays and kaolin  

3.8 Sand and gravel  

3.9 Other n.e.c. 

3.10 Excavated earthen materials (including soil), only if used (*) 

3.11 Products mainly from non-metallic minerals  

4 Fossil energy materials/carriers, raw and processed 

4.1 Coal and other solid energy products, raw and processed 

4.1.1 Lignite (brown coal) 

4.1.2 Hard coal 

4.1.3 Oil shale and tar sands  

4.1.4 Peat 

4.2 Liquid and gaseous energy products, raw and processed 

4.2.1 Crude oil, condensate and natural gas liquids (NGL) 

4.2.2 Natural gas 

4.3 Products mainly from fossil energy products 

5 Other products 

6 Waste imported (Tables B and C)/exported (Tables D and E) for final treatment and 
disposal 

(*) Optional reporting. 

The following adjustments for the residence principle shall be included in Tables B and D: 

Fuel bunkered by resident units abroad (addition to imports Table B) and Fuel bunkered by non-resident 
units on the national territory (addition to exports Table D) 

1 Fuel for land transport 

2 Fuel for water transport 

3 Fuel for air transport 

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SECTION 6 

Maximum length of the transitional periods 

For  the  implementation  of  the  provisions  of  this  Annex  the  maximum  length  of  the 
transitional period is two years after the first reference year. 

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