Economy-wide material flow accounts handbook : 2018 edition.
Date: 2018-09-18
Institutions: Eurostat
Subjects: economic indicator, management of resources, natural resources, statistical method, statistics, user guide

Economy-wide material  
flow accounts
HANDBOOK

2018 edition

M A N U A L S   A N D 
G U I D E L I N E S

MANUALS AND GUIDELINESEconomy-wide material flow accounts2018 editionEconomy-wide material 
flow accounts 
HANDBOOK 

2018 edition 

 
 
 
 
 
 
Manuscript completed in June 2018 

Neither the European Commission nor any person acting on behalf of the Commission is responsible for 
the use that might be made of the following information. 

Luxembourg: Publications Office of the European Union, 2018 

© European Union, 2018 
Reproduction is authorized for non-commercial purposes only, provided the source is acknowledged. 
The reuse policy of European Commission documents is regulated by Decision 2011/833/EU (OJ L 330, 
14.12.2011, p. 39). 

Copyright for the photographs: Cover © Vladimir Wrangel/Shutterstock 

For any use or reproduction of photos or other material that is not under the EU copyright, permission 
must be sought directly from the copyright holders. 
For more information, please consult: http://ec.europa.eu/eurostat/about/policies/copyright 

Theme: Environment and energy 
Collection: Manuals and guidelines 

The opinions expressed herein are those of the author(s) only and should not be considered as 
representative of the official position of the European Commission Neither the European Union 
institutions and bodies nor any person acting on their behalf may be held responsible for the use which 
may be made of the information contained herein 

ISBN 978-92-79-88337-8   ISSN 2315-0815    doi: 10.2785/158567    

   Cat. No: KS-GQ-18-006-EN-N 

Preface 

Preface 

Economy-wide  material  flow  accounts  (EW-MFA)  are  a  statistical  accounting  framework  describing 
the  physical  interaction  of  the  economy  with  the  natural  environment  and  the  rest  of  the  world 
economy in terms of flows of materials.  

EW-MFA  is  one  of  the  modules  included  in  Regulation  (EU)  No.  691/2011  on  European 
environmental  economic  accounts.  It  contributes  directly  to  the  Union's  policy  priorities  on  circular 
economy, green growth, and resource productivity by providing important information and  statistical 
indicators on material use. 

This handbook presents the theoretical and conceptual foundations of EW-MFA and provides 
compilation guidelines as well as possible applications. It primarily addresses compilers of EW-MFA 
but also the users who are interested in understanding more of the underpinning statistical 
methodology. 

The EW-MFA handbook 2018 edition is the successor of two previous documents: 

  Economy-wide  material  flow  accounts  and  derived  indicators  -  A  methodological  guide, 


(Eurostat, 2001); 

  Economy-wide Material Flow Accounts, Compilation Guide (Eurostat, 2013a). 


Compared  to  them,  this  EW-MFA  handbook  has  revised  significantly  the  conceptual  part  with 
references to the most recent versions of the systems of national accounts (SNA 2008, ESA 2010) 
and environmental-economic accounting (SEEA-CF 2012). 

The  data  structure  definition  has  been  revised  for  EW-MFA.  Next  to  the  usual  dimensions  (GEO, 
TIME,  UNIT)  each  material  flow  record  is  now  characterised  and  specified  by  a  combination  of 
material-type (MATERIAL) and type of flow and derived indicators (INDIC_NV).  

The  classification  of  materials  –  in  particular  its  coding  –  has  been  revised  (see  paras.  81ff).  The 
previously  separated  material  classifications  for  various  questionnaire  tables  have  been  integrated 
into one list. 

This handbook was written by Eurostat staff with contributions from Renato Marra Campanale, Arturo 
de  la  Fuente,  Maaike  Bouwmeester,  and  Stephan  Moll.  Draft  versions  were  subject  to  two  written 
consultations  involving  experts  from  national  statistical  institutes,  international  organisations,  and 
research  institutions.  Particular  thanks  deserve  Aldo  Femia,  Nina  Eisenmenger,  Stephan  Lutter, 
Lucia  Maier,  Sylvia  Gierlinger,  Florian  Kohler,  James  West,  Reamonn  McKeever,  Lajos  Franczen, 
Mário Baptista, Mårten Berglund, Edith Brodda Jansen, Raúl Figueroa Díaz, Eva Smelkova, Myriam 
Linster, Florian Flachenecker, and José Antonio Sena.  

I warmly thank all the colleagues that contributed to make this publication possible. 

Anton Steurer 

Head of Unit E2 

Environmental statistics and accounts; sustainable development 

Economy-wide material flow accounts handbook 

3 

 
 
 
 
 
 
List of abbreviations and acronyms 

List of abbreviations and acronyms 

ACS 

AEA 

BGS 

BPM6 

CN 

Annual crop statistics 

 Air emissions accounts 

 British Geological Survey 

Balance of Payments and International Investment Position Manual - Sixth Edition 

 Combined Nomenclature 

COMEXT 

Eurostat online database for external trade 

CPA 

CRF 

DE 

DMC 

DMI 

DPO 

EAA 

 Statistical Classification of Products by Activity 

Common reporting format 

Domestic extraction 

Domestic material consumption 

Direct material input 

Domestic processed output 

Economic Accounts for Agriculture 

EFTA 

European Free Trade Association (Iceland, Liechtenstein, Norway, Switzerland) 

ESA 

ESS 

EU 

European System of Accounts 

European Statistical System 

European Union 

EW-MFA 

Economy-wide material flow accounts 

FAO 

FSS 

GNB 

IEA 

IEEAF 

IMTS 

ITGS 

Food and Agriculture Organization 

Farm structure survey 

Gross nutrient balance 

International Energy Agency 

European framework for integrated environmental and economic accounting for 
forests 

International Merchandise Trade Statistics 

International trade in goods statistics 

MFA-RME 

Material flow accounts in raw material equivalents 

NACE 

Statistical classification of economic activities in the European Community 

NAS 

NSI 

PGM 

PPS 

Net additions to stock 

National statistical institute 

Platinum group metals 

(current prices in) Purchasing Power Standards 

PRODCOM 

PRODuction COMmunautaire (Community survey of industrial production) 

PSUT 

Physical Supply and Use Tables 

Economy-wide material flow accounts handbook 

4 

List of abbreviations and acronyms 

PTB 

Physical trade balance 

RAMON 

Reference and management of nomenclatures 

RME 

RMC 

RMI 

RP 

Raw material equivalents 

Raw material consumption 

Raw material input 

Resource productivity 

SEEA-CF 

System of Environmental Economic Accounting – Central Framework 

SNA 

System of National Accounts 

UNFCCC 

United Nations Framework Convention on Climate Change 

CLRTAP 

Convention on Long Range Transboundary Air Pollutants 

USGS 

United States Geological Survey 

Economy-wide material flow accounts handbook 

5 

Table of contents 

Table of contents 

Preface ........................................................................................................................................... 3 

List of abbreviations and acronyms ........................................................................................... 4 

Table of contents .......................................................................................................................... 6 

1. Introduction ............................................................................................................. 9

1.1 Scope of economy-wide material flow accounts and its legal base .................................. 9 

1.2 Short historical overview of EW-MFA in Europe ............................................................... 10 

2. Conceptual foundations  of EW-MFA .................................................................. 12

2.1. 

2.2. 

The physical economy as a metabolism ............................................................................ 12 
Conceptual roots ................................................................................................................ 12 
EW-MFA = physical flow accounts ..................................................................................... 12 

Definition of the national economy – an important 'boundary' in EW-MFA ............. 13 

Basic EW-MFA concepts as regards material flows between environment and 
economy ......................................................................................................................... 14 

Simple environment-economy model ................................................................................. 14 
Material flows from the environment to the economy = domestic extraction ..................... 14 
Material flows from the economy to the environment = domestic processed output ......... 14 
As regards to the 'boundary' between environment and economy, specific EW-MFA 
recording conventions have been established ................................................................... 15 

2.3. 

Basic EW-MFA concepts as regards material flows between economies – the 
residence principle and the change-in-ownership principle ..................................... 15 

Trade = change in ownership between resident unit and non-resident unit ....................... 16 
The national economy vis-a-vis the rest of the world economy (residence principle) ........ 16 

2.4. 

Conceptual relation between EW-MFA and SEEA-CF ................................................ 16 

The framework of physical supply and use tables (PSUT-framework) .............................. 16 
Types of physical flows: natural inputs, products, and residuals ....................................... 17 
EW-MFA articulate only parts of SEEA's PSUT-framework ............................................... 17 
Specific EW-MFA recording conventions have been agreed ............................................. 17 

2.5. 

Specific EW-MFA recording conventions .................................................................... 18 

Bulk material flows of water are excluded from EW-MFA .................................................. 18 
Bulk flows of air are excluded from EW-MFA's core accounts; some selected gaseous 
material flows are recorded under balancing items............................................................ 18 
EW-MFA record domestic extraction of material for use in the economy - used versus 
unused domestic extraction ............................................................................................... 19 
Domestic extraction of metal ores and other minerals (non-metallic, fossils) – the 'run-of-
mine' concept (ROM) ......................................................................................................... 19 
Domestic extraction of biomass – the 'harvest' approach .................................................. 21 
Domestic processed outputs – the treatment of controlled landfills ................................... 21 
Physical imports and exports follow the 'residence principle' ............................................. 21 
'Goods sent abroad for processing' are included in EW-MFA's physical imports and exports
 ........................................................................................................................................... 21 

Economy-wide material flow accounts handbook 

6 

Table of contents 

2.6. 

2.7. 

EW-MFA classification of materials ............................................................................. 22 

EW-MFA classification of types of flows and derived indicators .............................. 27 

2.8.  Material flow accounts in raw material equivalents (MFA-RME) ............................... 28 

2.8.1.  Why raw material equivalents .............................................................................. 29 
Components of MFA-RME and the derived indicators ......................................... 30 
2.8.2. 

3. Reporting EW-MFA to Eurostat ............................................................................ 32

3.1. 

3.2. 

3.3. 

The EW-MFA questionnaire .......................................................................................... 32 

Confidential data – how to report and flag .................................................................. 34 

The quality report ........................................................................................................... 35 

4. Compilation guidelines ......................................................................................... 37

4.1. 

4.2. 

General remarks on data sources and compilation ................................................... 37 

Domestic extraction of biomass (Table A) .................................................................. 38 

4.2.1. 
4.2.2. 
4.2.3. 

Classification overview ......................................................................................... 38 
Data sources ........................................................................................................ 38 
Data compilation .................................................................................................. 39 

4.3. 

Domestic extraction of metal ores (Table A) ............................................................... 49 

4.3.1. 
4.3.2. 
4.3.3. 

Classification overview ......................................................................................... 49 
Data sources ........................................................................................................ 50 
Data compilation .................................................................................................. 51 

4.4. 

Domestic extraction of non-metallic minerals (Table A) ............................................ 57 

4.4.1. 
4.4.2. 
4.4.3. 

Classification overview ......................................................................................... 57 
Data sources ........................................................................................................ 58 
Data compilation .................................................................................................. 59 

4.5. 

Domestic extraction of fossil energy materials/carriers (Table A) ............................ 68 

4.5.1. 
4.5.2. 
4.5.3. 

Classification overview ......................................................................................... 68 
Data sources ........................................................................................................ 69 
Data compilation .................................................................................................. 69 

4.6. 

Physical imports and exports (Tables B to E) ............................................................. 71 

4.6.1. 
4.6.2. 
4.6.3. 
4.6.4. 

Classification overview ......................................................................................... 72 
Data sources ........................................................................................................ 72 
Data compilation .................................................................................................. 73 
Physical trade by stage of manufacturing ............................................................ 75 

4.7. 

Domestic processed output (Table F) .......................................................................... 76 

Emissions to air (MF.7.1) ..................................................................................... 77 
4.7.1. 
4.7.2.  Waste disposal to the environment (MF.7.2) ....................................................... 80 
Emissions to water (MF.7.3) ................................................................................ 81 
4.7.3. 
Dissipative use of products (MF.7.4) ................................................................... 82 
4.7.4. 
4.7.5. 
Dissipative losses (MF.7.5) .................................................................................. 87 

4.8. 

Balancing items (Table G) ............................................................................................. 88 

4.8.1. 
4.8.2. 

Balancing items: input side (MF.8.1) .................................................................... 89 
Balancing items: output side (MF.8.2) ................................................................. 93 

Economy-wide material flow accounts handbook 

7 

Table of contents 

4.9.  Material flow accounts in raw material equivalents (Table I) ..................................... 96 

5. Use and presentation of material flow data ........................................................ 99

5.1. 

Descriptive presentation of EW-MFA data................................................................... 99 

Domestic extraction .......................................................................................................... 101 
Physical trade flows ......................................................................................................... 103 
Domestic material consumption ....................................................................................... 106 
Direct material input ......................................................................................................... 110 

5.2. 

5.3. 

5.4. 

Relating EW-MFA to economic aggregates ............................................................... 111 

Presenting material flows in raw material equivalents............................................. 114 

Analytical applications ................................................................................................ 117 

Annex A ..................................................................................................................................... 122 

Classification of materials in EW-MFA (cross tabled with type of flows) ............................ 122 

Annex B ..................................................................................................................................... 126 

EW-MFA classification of trade by stage of manufacturing ................................................ 126 

Annex C ..................................................................................................................................... 127 

Overview of Annexes to the EW-MFA questionnaire ......................................................... 127 

Annex D ..................................................................................................................................... 128 

Weight of European hunted animals (kg) ........................................................................... 128 

References................................................................................................................................. 134 

Economy-wide material flow accounts handbook 

8 

Introduction 

1 

1 Introduction 

1.1 Scope of economy-wide material flow 
accounts and its legal base 

1.
Economy-wide  material  flow  accounts  (EW-MFA)  are  a  statistical  accounting  framework
recording, in thousand tonnes per year, material flows into and out of an economy. They cover solid, 
gaseous,  and  liquid  materials,  except  for  bulk  flows  of  water  and  air.  The  general  purpose  of  EW-
MFA is to describe the physical interaction of the national economy with the natural environment and 
the rest of the world economy in terms of flows of materials. 

2.
This handbook presents the theoretical and conceptual foundations of EW-MFA and provides
compilation guidelines as well as possible applications. It primarily addresses compilers of EW-MFA 
but  also  the  users  of  EW-MFA  who  are  interested  in  understanding  more  of  the  underpinning 
statistical methodology. 

The  EW-MFA  methodology  described  in  this  handbook  is  established  by  the  European

3.
Statistical  System  through  regular  data  collections  since  2007  (see  section  3.1  on  the  EW-MFA  
questionnaire).  The  data  collections  have  legal  coverage  under  Regulation  (EU)  No.  691/2011  on 
European  environmental  economic  accounts,  albeit  some  elements  go  beyond  the  Regulation  and 
are voluntary. 

4.
These  accounts  are  conceptually  embedded  in  the  System  of  Environmental  Economic
Accounting 2012 – Central Framework, the SEEA-CF 2012 (United Nations et al. 2014) which brings 
together  economic  and  environmental  information  in  a  common  framework  to  measure  the 
contribution  of  the  environment  to  the  economy  and  the  pressures  of  the  economy  on  the 
environment. The SEEA-CF 2012 distinguishes physical flow accounts from physical asset accounts. 
EW-MFA are categorised as physical flow accounts. 

5.
EW-MFA,  like  other  environmental  accounts,  are  compatible  with  concepts,  principles,  and
classifications  of  national  accounts  -  thus  enabling  a  wide  range  of  integrated  analyses  of 
environmental and economic issues e.g. through environmental-economic modelling. 

EW-MFA record the throughput of materials (excluding bulk flows of water and air) at the input

6.
and output sides of the national economy. The EW-MFA framework is shown in Figure 1. 

7.

Material inputs into national economies include:

  Domestic extraction of material originating from the domestic environment (*); 


  Physical imports (all goods) originating from other economies (*); 




Balancing items input side.

8.

Material outputs from national economies include:

Economy-wide material flow accounts handbook 

9 

Introduction 

1 



Domestic processed output to the domestic environment;

  Physical exports (all goods) to other economies (*);




Balancing items output side.

  (*) items covered under Regulation (EU) No. 691/2011 

In most national economies the amount of material inputs  exceeds the material outputs (see
9.
e.g.  Krausmann  et  al.  2017).  The  difference  between  inputs  and  outputs  corresponds  to  the  net 
accumulation of material in the economy in the form of e.g. buildings and infrastructures, machinery 
and durable goods. In EW-MFA this material accumulation is called net additions to stock. 

EW-MFA  record  only  material  flows  that  cross  the  boundary  of  the  national  economy.  The
10.
system boundary of the national economy is further explained in Chapter 2. All material flows inside 
the  economy  are  not  recorded  in  EW-MFA.  This  means  that  inter-industry  product  flows  are  not 
recorded  whilst  consumption  of  products  or  investments  recorded  only  to  the  extent  that  they 
contribute to net additions to stock (NAS). 

Figure 1: Simplified scope of economy-wide material flow accounts 

1.2 Short historical overview of EW-MFA in 
Europe 

11.
In  the  1990s  the  European  Statistical  System  (ESS)  started  its  work  on  The  Integration  of
Environmental  and  Economic  Information  Systems  (European  Commission,  1994).  Material  flows 
were  one  of  the  first  subjects  addressed  in  this  context.  By  that  time  only  a  few  national  statistical 
institutes  (NSIs)  in  Europe  were  producing  material  flow  accounts  and  most  often  these  were  not 
comparable due to conceptual and methodological differences. 

Economy-wide material flow accounts handbook 

10 

Introduction 

1 

12.
In  2000  a  Eurostat  task  force  on  material  flows  developed  a  methodological  framework  to
record material flows in a harmonised way at the level of national economies. The work lead to the 
publication  of  a  methodological  guide  (Eurostat,  2001).  The  Eurostat  guide  established  the  term 
'economy-wide  material  flow  accounts',  specified  the  basic  concepts  and  defined  a  wide  range  of 
material flow indicators derivable from EW-MFA. 

13.
In the following years Eurostat commissioned studies to estimate EW-MFA for the aggregated
EU-15  economy  (Eurostat  2002a;  Weisz  et  al.  2004)  in  order  to  obtain  comparable  data  and 
consistent time series. These estimates were broadly based on internationally available data sources 
such as IEA energy balances, FAO agriculture statistics, Eurostat foreign trade statistics and the US 
geological survey. These estimates covered domestic extraction, physical imports and exports, and 
the derivable indicators. 

14.
Between  2004  and  2006  the  Eurostat  task  force  continued  its  efforts  on  methodological
standardisation by developing a classification of materials, standard tables (which later became the 
EW-MFA questionnaire) and harmonised compilation procedures. 

In  2007,  Eurostat  launched  the  first  EW-MFA  data  collection  in  the  European  Statistical

15.
System (ESS). Further voluntary ESS data collections took place in 2009, 2011 and 2012. 

16.
Regulation (EU) No. 691/2011 was adopted in 2011. This regulation created a legal obligation
for EU Member States to report the EW-MFA data to Eurostat. Only domestic extraction of materials 
and  physical  trade  are  covered  in  the  regulation  and  for  mandatory  reporting  in  the  EW-MFA 
questionnaire1.  The  first  mandatory  annual  data  collection  took  place  in  2013  and  the  deadline  for 
transmissions to Eurostat was 31 December 2013. 

In 2012, the System of Environmental-Economic Accounting - Central Framework (SEEA–CF)
17.
was adopted as an international statistical standard for official statistics by the Statistical Commission 
of the UN at its 43rd session. The SEEA-CF includes a section on EW-MFA (3.6.6), acknowledging 
the appropriateness of the long-established conventions of EW-MFA (see SEEA-CF para. 3.283), as 
e.g.  for  the  recording  of  material  flows  related  to  cultivated  agricultural  plants  and  forests  (see 
chapter 2). 

1  The  EW-MFA  questionnaire  includes  further  voluntary  components,  namely  domestic  processed  output  (DPO),  balancing  items  (BI), 
and material flow accounts in raw material equivalents (RME) (see section 3.1) 

Economy-wide material flow accounts handbook 

11 

Conceptual foundations of EW-MFA 

2 

2 Conceptual foundations 

of EW-MFA 

The physical economy as a metabolism 

The  national  economy  of  a  country  is  in  a  continuous  physical  exchange  relation.  Like  the
18.
metabolism  of  an  organism,  the  functioning  ('living')  of  the  economy  is  based  and  dependant  on 
external  exchanges  (inputs and  outputs)  of  materials  and  energy.  The  size  and  composition  of  this 
physical  throughput  characterises  the  'metabolic  profile'  of  the  economy  and  thereby  indicates  its 
physical  effects  on  the  natural  environment.  EW-MFA  describe  the  material  throughput  of  an 
economy2 and as such contribute to the metabolic profiling of the economy. Material inputs indicate 
the material throughput measured at the input side of the national economy. 

Conceptual roots 

19.
Concepts and definitions of EW-MFA were developed since the late 1990ies and have been
documented in a number of Eurostat publications. The Eurostat publication  'Economy-wide Material 
Flow Accounts and Derived  Indicators  – A  Methodological Guide' (Eurostat 2001) laid the common 
ground. Several editions of EW-MFA compilation guidelines followed, the most recent of which is the 
2013 edition (Eurostat, 2013a). 

20.
EW-MFA  are  consistent  with  and  conceptually  embedded  into  the  wider  framework  of  the
System  of  Environmental-Economic  Accounting  2012  –  Central  Framework  (SEEA-CF  2012,  see 
United  Nations  et.  al.  2014).  The  SEEA-CF  2012  lays  down  the  internationally  agreed  standard 
concepts,  definitions,  classifications,  accounting  rules  and  tables  for  producing  internationally 
comparable statistics on the environment and its relationship with the economy. 

The  SEEA-CF  2012  is  aligned  and  builds  on  the  concepts,  definitions  and  classifications  of
21.
national accounts – the international System of National Accounts (SNA 2008, see: United Nations et 
al. 2009) and its European version European system of accounts (ESA 2010; see: Eurostat 2013b), 
and  the Balance of Payments and International Investment Position Manual (BPM6; see: IMF 2009).  

EW-MFA = physical flow accounts 

22.
The SEEA-CF 2012 distinguishes physical flow accounts from physical asset accounts (for the
distinctions see SEEA-CF 2012, paras. 2.87ff, para. 3.3). EW-MFA are categorised as physical flow 
accounts. As such EW-MFA record the movement (flow) of material measured in tonnes over a given 
accounting  period  (usually  one  year)  as  they  are  crossing  defined  'crossing  points'  or  'points  of 
measurement'. Materials are physical bodies that have mass and volume. 

2 Physical energy flow accounts (PEFA) describe the energy throughput related to an economy 

Economy-wide material flow accounts handbook 

12 

Conceptual foundations of EW-MFA 

2 

2.1. Definition of the national economy – an 

important 'boundary' in EW-MFA 

23.
EW-MFA  focus  on  the  material  throughput  of  the  economy  measured  at  clearly  defined
'crossing-points' at the outer boundary of the national economy (see also Figure 1). A clear common 
understanding  of  what  constitutes  the  national  economy  and  how  its  outer  boundary  is  exactly 
defined is helpful for compilers of EW-MFA. This clear understanding ensures that the material flows 
are  accounted  for  in  a  standardised  way  at  conceptually  coherent  'crossing  points'  or  'points  of 
measurement'. 

24.
In  order  to  specify  coherent  'points  of  measurement'  to  be  applied  in  EW-MFA,  earlier
guidelines  made  general  reference  to  the  concepts  and  principles  of  national  accounts  The  latter 
provide a well-established definition of the economy (Eurostat 2001, paras. 2.12, 3.23) facilitating the 
specification of its boundary for the purpose of EW-MFA. 

25.
National  accounts  describe  how  labour,  capital  and  natural  resources  are  used  to  produce
products (goods and services) which are used for the three  main economic activities recognised in 
national  accounts,  namely:  production,  consumption  and  accumulation  (SNA  2008,  para.  3.19). 
Thereby, the national economy of a country is defined as the set of economic activities carried out by 
resident institutional units of that country. 

26.
The  set  of  economic  activities  constituting  the  national  economy  includes  a  huge  variety  of
transactions  of  various  kinds  for purposes  of  production,  consumption,  accumulation,  redistribution, 
finance  etc.  (ESA  2010,  para.  2.01).  Activities  related  to  accumulation  include  additions  to  and 
removals  from  produced  assets  (stocks).  The  set  of  economic  activities  recorded  in  monetary 
accounts of a national economy is not exactly the same set as recorded in physical accounts. Some 
activities  involving  monetary  transactions  do  not  have  any  physical  correspondence,  i.e.  are  of 
immaterial  nature,  while  certain  economic  activities  may  involve  physical  transactions  that  may  not 
have any monetary relevance or correspondence. 

27.
The  units  undertaking  the  aforementioned  set  of  economic  activities constituting  the  national
economy  must  be  resident  units.  In  national  accounts  a  resident  unit  is  clearly  defined  as  an 
institutional  unit  that  has  its  centre  of  economic  interest  on  the  economic  territory  of  the  reporting 
country (see further ESA 2010, paras. 1.61, 2.04). A mine located in Chile is a resident institutional 
unit  of  Chile  even  if  the  owner  is  located  in  the  UK.  Resident  units  may  undertake  their  activities 
outside the economic territory of its central economic interest (e.g. airlines or fishing fleets operating 
abroad). 

In addition an economy includes the stock of non-financial produced assets3 that are used in
28.
economic activity and whose economic owners are resident in the economy. It is relevant to note that 
according  to  national  accounts  and  SEEA-CF  controlled  landfills  and  the  stocks  of  cultivated 
agricultural  plants  and  forests  belong  to  the  stock  of  produced  assets  of  the  economy;  i.e.  are 
considered  within  the  boundary  of  the  economy  (see  SEEA-CF  paras.  3.47,  3.54ff.,  3.63,  3.99, 
5.24ff., 5.35). 

29.
In  summary  the  national  economy  of  a  country  is  described  as  the  transactions  related  to  a
very large number of activities (production, consumption, accumulation) carried out by resident units 
and the related stock of produced assets whose economic owner is a resident. 

30.
Two  boundary  aspects  are  particularly  relevant  for  EW-MFA.  Section  2.2  deals  with  the
'boundary' of the national economy towards the natural environment which needs to be specified for 
the recording of material flows actually crossing this 'environment-economy-boundary'. This concerns 

3 Non-financial assets include: (1) produced assets such as buildings and machines, and (2) non-produced assets such as 
natural resources (SNA 2008, paras. 3.37ff and 10.9ff; also SEEA-CF 2012 paras. 5.34ff and in particular Figure 5.1). EW-
MFA consider material flows related to non-produced assets to be flows outside the economy since the assets themselves are 
not the output from production processes (SEEA-CF 2012, par. 2.11). Material flows from non-produced assets used by 
economic activities (e.g. wild fish catch) are considered a material flow from the environment to the economy. 

Economy-wide material flow accounts handbook 

13 

Conceptual foundations of EW-MFA 

2 

the  domestic  extraction  of  materials  (material  input)  and  the  domestic  processed  outputs  (material 
output). Section 2.3 deals with the 'boundary' of the national economy vis-à-vis the rest of the world 
economy highlighting the so-called 'residence principle'. This concerns physical imports and exports 
as recorded in EW-MFA. 

2.2. Basic EW-MFA concepts as regards 

material flows between environment and 
economy 

Simple environment-economy model 

31.
EW-MFA  record  material  flows  between  the  environment  and  the  economy  according  to  a
simple environment-economy model (see Figure 2). The economy is in a physical exchange relation 
with  the  natural  environment  via  material  and  energy  flows  (Eurostat  2001,  para.  2.01).  EW-MFA 
account for material  flows  at  two  points:  flows from  the  environment  to  the  economy  and  the  flows 
from the economy to the environment. 

Figure 2: Simple environment-economy model 

Material flows from the environment to the economy = domestic extraction 

32. Material  inputs  derived  from  the  environment  and  used  within  the  economy  refer  to  the
extraction or movement of natural materials on purpose and by humans or human-controlled means 
of  technology  (i.e.  involving  labour)  (Eurostat  2001,  para.  3.10).  These  flows  accounted  for  in  EW-
MFA have been termed domestic extraction (see paras. 64ff. for the distinction 'used' versus 'unused' 
extraction).  The  extraction  of  materials  causes  various  pressures  on  the  natural  environment,  such 
as e.g. disruption of natural material and energy cycles and other ecosystem services. 

Material flows from the economy to the environment = domestic processed 
output 

33.
Once entered into the economy materials are transformed and used in manifold ways. Some
materials  stay  longer  in  the  economy,  others  shorter.  Materials  are  released  back  to  the  natural 

Economy-wide material flow accounts handbook 

14 

Conceptual foundations of EW-MFA 

2 

environment  in  the  form  of  residual  material  (e.g.  emissions  to  air  and  water).  These  outputs 
accounted for in EW-MFA have been termed domestic processed output. They refer to material flows 
entering the environment as a result of production or consumption processes (Eurostat 2011, paras. 
3.38, 3.78, also p. 36). Material outputs released to the environment means that society loses control 
over the location and composition of materials (Eurostat 2001, para. 3.10). 

As regards to the 'boundary' between environment and economy, specific EW-
MFA recording conventions have been established  

34.
The  original  conceptual  idea  of  EW-MFA  has  been  to  record  both,  domestic  extraction  and
domestic processed output, at the point where the respective materials cross the 'boundary' between 
the natural environment and the national economy (Eurostat 2001, paras. 3.09, 3.11, and 3.32); see 
also  section  2.1  paras.  24-30.  It  was  concluded  that  in  certain  cases  deviating  from  national 
accounts' definition of the boundary of the economy could be more meaningful and more practical in 
the  context  of  EW-MFA  as  long  as  the  differences  are  made  explicit  through  respective 
memorandum  items  (Eurostat  2001,  3.21,  also  OECD  2008;  Schoer  2008;  Femia  and  Paolantoni 
2017). 

35.
Two  particular  cases  were  identified  for  which  conventions  had  to  be  settled  potentially
(Eurostat  2001,  para.  3.12):  (1)  treatment  of  domestic  extractions  in  relation  to  production  of 
cultivated  biological  resources  (agricultural  plants  and  forests),  and  (2)  treatment  of  domestic 
processed output in relation to controlled landfills. 

36.
Regarding  the  first  case:  National  accounts  and  SEEA  -CF  consider  cultivated  biological
resources as produced assets within the boundary of the economy (see also para. 28). The growing 
of cultivated biological resources during a given accounting period constitutes a production process 
with  inputs  and  output.  The  economically  valuable  part  of  the  grown  biomass  is  the  production 
output.  Applying  this  in  EW-MFA  would  mean  that  material  flows  from  the  environment  to  the 
economy  would  be  those  materials  that  are  taken  up  by  the  cultivated  plants  in  order  to  grow,  i.e. 
nutrients,  carbon  dioxide  and  water.  Here,  the  specific  EW-MFA  recording  convention  was 
introduced (Eurostat 2001, para. 3.19) to account for the harvested amounts of biomass instead of 
accounting for the flows of nutrients, carbon dioxide etc. This convention has been termed 'harvest-
approach'.  Section  2.5  (paras.  74ff.)  provide  further  explanations  and  justifications  of  the  'harvest 
approach'. 

37.
As regards the second case: controlled landfills constitute produced assets within the national
economy according to national accounts (see also para. 2.12). In the case of waste material flowing 
to  landfill  EW-MFA  reporting  stays  fully  aligned  with  national  accounts  principles.  This  means  they 
are considered material flows within the economy and are excluded from domestic processed output. 
For further explanations see section 2.5, paras. 77ff. 

2.3. Basic EW-MFA concepts as regards 

material flows between economies – the 
residence principle and the change-in-
ownership principle 

Beside  the  material  flows  between  environment  and  economy,  EW-MFA  record  the  material
38.
flows between the reporting economy and the rest of the world economy. These physical trade flows 
are conceptually aligned with principles of national accounts and SEEA-CF. There are two important 
principles  employed  by  national  accounts  as  regards  the  exact  definition  of  trade:  the  'change-in-
ownership principle' and the 'residence principle' (see also para. 2.11 above). 

Economy-wide material flow accounts handbook 

15 

Conceptual foundations of EW-MFA 

2 

Trade = change in ownership between resident unit and non-resident unit 

39.
Resident  units  may  engage  in  transactions  with  non-resident  units,  i.e.  units  which  are
resident  in  other  economies.  These  transactions  are  referred  to  as  transactions  between  national 
economy  and  the  economy  of  the  rest  of  the  world.  Trade-in-goods  is  the  most  relevant  type  of 
transaction with regards to physical flows between the reporting national economy and the rest of the 
world economy. The main criteria to define a trade-in-goods transaction it the change of ownership. 

40.
EW-MFA record a physical trade flow when the ownership of a good changes from a resident
unit to a non-resident unit (physical export) and vice versa (physical imports). There is one important 
exception: goods sent for processing (see further below paras. 80ff. and a Eurostat Technical Note4 
on  this  issue).  Manifesting  a  change  in  ownership  between  a  resident  unit  and  a  non-resident  unit 
requires a clear concept of what is a resident. 

The national economy vis-a-vis the rest of the world economy (residence 
principle) 

41.
SEEA-CF  and  EW-MFA  use  the  same  principle  as  national  accounts,  i.e.  any  economic
activity  is  attributed  based  on  the  residence  of  economic  units  rather  than  on  the  location  of  the 
economic units at the time of their production, consumption or accumulation. In national accounts a 
resident  unit  is  defined  as  an  institutional  unit  that  has  its  centre  of  economic  interest  on  the 
economic territory of that country (see also para. 27 above, see further ESA 2010, paras. 1.61, 2.04). 
The residence principle is one important feature in both SEEA-CF and EW-MFA. 

42.
Notably  the  definition  of  the  national  economy  (see  section  2.1)  is  not  identical  to  the
economic  activities  taking  place  in  the  national  territory.  Some  activities  by  resident  units  (e.g. 
international air and sea transport) may actually happen beyond the economic territory of the national 
economy  concerned.  Vice  versa,  non-resident  units  may  undertake  economic  activities  on  the 
economic  territory  of  the  reporting  country;  e.g.  non-residents  purchasing  fuels  on  the  economic 
territory of the reporting country. 

2.4. Conceptual relation between EW-MFA 

and SEEA-CF 

43.
As mentioned before, EW-MFA are consistent with and conceptually embedded into the wider
framework of the System of Environmental-Economic Accounting 2012 – Central Framework (SEEA-
CF  2012)  (see  above  paras.  20ff.).  This  section  elaborates  briefly  on  the  conceptual  relations 
between EW-MFA and SEEA-CF. 

The framework of physical supply and use tables (PSUT-framework) 

44.
The SEEA-CF extends the system of (monetary) national accounts by a physical dimension.
Thereby,  physical  interactions  between  environment  and  economy  enter  into  the  focus.  EW-MFA 
belong to physical flow accounts, one particular type of accounts in SEEA-CF. 

SEEA-CF 2012 presents a specific accounting framework for physical flows (SEEA-CF 2012,
45.
para. 3.18): the framework of physical supply and use tables (PSUT-framework). It comprehensively 
records  the  physical  inputs  and  outputs  associated  with  the  economic  activities  (production, 
consumption, accumulation) constituting the national economy (SEEA-CF, para. 3.19). 

The  PSUT-framework  is  A  pair  of  tables:  The  physical  supply  table  records  the  supply  of
46.
physical  flows  by  economic  activity.  The  latter  are  distinguished  into  five  main  groupings,  namely 
production,  consumption,  accumulation,  rest  of  the  world  economy,  and  environment.  The  physical 
use table records the use of physical flows by the same five main groupings of economic activities. 

4 Technical note EEEA/2017/02: Further clarifying the conceptual treatment of physical imports and exports in economy-wide 
material flow accounts (EW-MFA) 

Economy-wide material flow accounts handbook 

16 

Conceptual foundations of EW-MFA 

2 

The  PSUT-framework  may  include  physical  flows  which  are  not  subject  to  monetary  recordings  in 
national accounts such as e.g. emissions to air and water (see also para.26). 

Types of physical flows: natural inputs, products, and residuals 

47.
The  SEEA-CF  distinguishes  three  types  of  physical  flows  the  supply  and  use  of  which  is
recorded in the PSUT-framework: natural inputs, products, and residuals (see SEEA-CF2012, paras. 
2.89ff. and 3.18ff). 

48.
The PSUT-framework records physical flows from the environment into the national economy.
These are termed natural inputs. Some natural inputs, after entering the economy, are immediately 
returning to the environment, as they are no longer required by the economy. These  natural inputs 
that  are  not  used  in  production  are  termed  natural  resource  residuals  (SEEA-CF2012,  para.  3.20) 
and form a sub-category of natural inputs. 

49.
Physical flows within the economy are termed  products when they fall within the definition of
products  in  national  accounts  (the  so-called  SNA  production  boundary).  Products  are  goods  and 
services that result from a process of production in the economy. Generally products are evidenced 
by  a  transaction  of  positive  monetary  value  between  two  economic  units  (SEEA-CF  para.  2.91). 
Flows of products related to economic activities are common subject to the  monetary recordings in 
national accounts. Product flows within the economy are not recorded in EW-MFA.  

50.
As a result of the various economic activities (production, consumption, accumulation) a range
of  physical  flows  occur  that  can  result  in  the  return  of  materials  and  energy  to  the  environment. 
These flows from economy to environment are exclusively termed residuals. According to SEEA-CF 
the physical flow type of  residuals refers to flows of solid, liquid and gaseous materials and energy 
that  are  discarded,  discharged  or  emitted  to  the  environment  (e.g.,  emissions  to  air  and  water)  in 
association  with  economic  processes  of  production,  consumption  or  accumulation  (SEEA-CF  para. 
3.73 and table 3.4). Notably, some residuals may also flow within the economy, as is the case when, 
for  example,  solid  waste  (i.e.  a  residual)  is  collected  (SEEA-CF  para.2.92)  and  recycled  into  new 
products.  These  are  physical  flows  of  'non-products'  (i.e.  physical  flows  not  included  in  the  SNA 
definition of products) within the economy. 

EW-MFA articulate only parts of SEEA's PSUT-framework 

51.
EW-MFA  do  not  articulate  a  full  PSUT  for  materials  but  only  certain  elements  thereof.  EW-
MFA  may  be  a  good  starting  point  for  the  development  of  a  fully  articulated  PSUT  for  materials 
(SEEA-CF2012, para. 3.279).  

EW-MFA establish the conventions for measuring the material inputs into and material outputs
52.
of the economy. Focus is laid on the  mass of material extracted from the environment and used in 
the economy – immediately deriving from natural resources and other natural inputs – and the mass 
of  residuals  directed  towards  the  environment  after  having  undergone  some  transformation 
processes within the economy. EW-MFA do not record the physical flows within the economy. Given 
their economy-wide focus, EW-MFA also focus on physical flows of products to and from the rest of 
the world (SEEA-CF2012, para. 3.280). 

Specific EW-MFA recording conventions have been agreed 

53.
As pointed out above (see paras. 34ff.), measuring natural inputs and residuals at the exact
point where crossing the system boundary between environment and economy is challenging from a 
statistical perspective (SEEA-CF2012, para. 3.280) and not always the most meaningful thing to do. 
Certain recording conventions have been agreed so that actually flows of products are accounted for 
in practice5 (see section 2.5 providing an overview of EW-MFA recording conventions). This has also 
influenced the classification of material flows, in particularly the labels (see section 2.6).  

5 Therefore, certain material flows within the economy – although in principle not recorded in EW-MFA (Eurostat 2001, 
para. 3.32) – are considered to be instrumental for estimating primary input flows, e.g. when data on primary extraction are 
lacking (Eurostat 2001, para. 3.11). 

Economy-wide material flow accounts handbook 

17 

Conceptual foundations of EW-MFA 

2 

2.5. Specific EW-MFA recording conventions 

54.
This section provides an overview of most important EW-MFA recording conventions, some of
which have already been introduced above (according cross-references are provided). The specific 
EW-MFA  conventions  concern  the  coverage  of  materials  included  (and  excluded)  in  EW-MFA  and 
the specification of 'measurement points'. 

55.
EW-MFA  account  for  the  throughput  of  a  well  specified  set  of  material  flows  through  the
national economy of a country or a  grouping of countries.  Bulk material flows of water and air are 
excluded (see paras. 59ff.). 

The  material  throughput  is  accounted  for  at  two  points6:  material  inputs  at  the  point  when
56.
materials  enter  the  national  economy  and  material  outputs  at  the  point  when  leaving  the  national 
economy. The boundary of the national economy is aligned with concepts and principles of national 
accounts and SEEA-CF. In general, material flows within the economy are not recorded in EW-MFA. 

For  EW-MFA  the  exact  'measurement  points'  or  'crossing  points'  have  been  specified  by
57.
convention. Due to practical reasons7 and content issues8, EW-MFA measures some material flows 
not  exactly  at  the conceptual  boundary  of  the  economy  as  set  out  in  national  accounts  and  SEEA-
CF. However, the concerned material flows are always captured very near to this boundary, both on 
the input and at the output sides. 

58.
In the few cases where EW-MFA 'measurement points' deviate from the conceptual boundary
of the economy as set out in national accounts and SEEA-CF, these are made explicit through so-
called 'memorandum items' . The latter make it possible to 'bridge' between the two concepts. 

Bulk material flows of water are excluded from EW-MFA 

59.
EW-MFA focus on flows of materials other than bulk water. The latter are recommended to be
presented  in  separate  water  flow  accounts  (Eurostat  2001,  para.  3.08).  Notably  EW-MFA  take  into 
account the water content of other materials (moisture),  such as e.g. biomass material. Also goods 
imported and exported as recorded in EW-MFA may have some water content. 

60.
Bulk water flows entering the economy are any water abstractions from natural water bodies
(groundwater,  surface  water,  sea)  but  also  the  purposeful  collection  of  precipitation  in  relation  to 
economic  activities  of  production,  consumption,  and  accumulation.  Examples  of  water  flows  out  of 
the  economy  (i.e.  related  to  economic  activities)  are  waste  water  discharges  to  rivers  and 
evaporation to the atmosphere. 

It  has  been  agreed  by  convention  to  exclude  bulk  material  flows  of  water  from  EW-MFA
61.
because  of  their  size. Water  flows  represent  enormous  mass  flows  one  order  of  magnitude  bigger 
than flows of all other materials. Including water in EW-MFA would dominate the accounts and 'dilute' 
the flow patterns of other materials. 

Bulk flows of air are excluded from EW-MFA's core accounts; some selected 
gaseous material flows are recorded under balancing items 

62.
Air  is  a  composite  mix  of  gaseous  material  ubiquitously  available  in  the  atmosphere.  It  is
composed (by mass fraction) of nitrogen (ca. 75%), oxygen (ca. 23%), argon (ca. 1%), water vapour 
(ca.  1%),  and  other  gaseous  material  including  carbon  dioxide  (less  than  0.1%).  Bulk  flows  of  air 
from the atmosphere into the economy and vice versa are those related to combustion processes, in 
particular burning of fossil fuels, in association with economic activities (of production, consumption, 
accumulation). 

6 In both cases flows are specified in a way that avoids any double counting. 
7 Compilation of EW-MFA approach strongly builds on primary data available from statistical sources. Those do not always 
provide data measured exactly at the conceptual boundary of the economy as set in national accounts and SEEA-CF. 
Approximations based on certain assumptions are unavoidable. 
8 In the case of 'cultivated biological resources' the convention was agreed to employ the so-called 'harvest approach' as it is 
considered to be more meaningful (see below). 

Economy-wide material flow accounts handbook 

18 

Conceptual foundations of EW-MFA 

2 

63.
The  recording  of  domestic  extraction  in  EW-MFA  excludes  bulk flows  of  air  into  the  national
economy  whilst  the  domestic  processed  outputs  obviously  record  emissions  to  air,  however 
excluding  water  vapour  resulting  from  combustion  processes.  In  order  to  close  the  material-wise 
balance  between  inputs  and  outputs,  some  specific  bulk  flows  of  gaseous  material  are  recorded 
memorandum in the balancing items (see for further details section 4.8). 

EW-MFA record domestic extraction of material for use in the economy - used 
versus unused domestic extraction 

64. Material flows from the natural environment to the economy are called domestic extraction in
EW-MFA.  This  refers  to  the  purposeful  extraction  or  movement  of  natural  materials  by  humans  or 
human-controlled  means  of  technology  (i.e.,  those  involving  labour)  insofar  as  they  are  considered 
resident  units.  Not  all  materials  that  are  deliberately  extracted  or  moved  in  the  extraction  process 
ultimately enter the economy; and not all materials are moved with the intention of using them in the 
economy. 

Therefore a distinction has been made between 'used' and 'unused' extraction (Eurostat 2001,
65.
paras. 3.29ff). 'Used' refers to an input for use in any economy, i.e. whether a material acquires the 
status of a product. […] 'Unused' flows are materials that are extracted from the environment without 
the intention of using them, i.e. materials moved at the system boundary of economy-wide MFA on 
purpose and by means of technology but not for use" (Eurostat 2001, paras. 3.29ff.). In some early 
publications  'unused  extraction'  was  also  called  'hidden  flows'9.  Examples  of  unused  extraction  are 
soil and rock excavated during construction or overburden from mining, the unused parts of felling in 
forestry, the unused by-catch in fishery, the unused parts of the straw harvest in agriculture or natural 
gas flared or vented at the extraction site. 

EW-MFA  record only  extractions  of  materials  that  are used.  The  term  'domestic  extraction'  -

66.
abbreviated DE - always refers to 'used' extraction if not otherwise specified (Eurostat 2009, p. 12). 

Domestic extraction of metal ores and other minerals (non-metallic, fossils) – the 
'run-of-mine' concept (ROM) 

67.
In  the  case  of  minerals  (metal  ores,  non-metallic  minerals,  and  fossil  energy  carriers)  the
amounts of domestic extraction are most often approximated from available statistics on the output of 
the  respective  mining  activity.  In  order  to  infer  from  product  output  to  domestic  extraction  in  a 
standardised  way,  the  so-called  'run-of-mine'  concept  (ROM)  is  applied  in  particular  in  the  case  of 
domestic extraction of metal ores. 

The 'run-of-mine' is the amount of extracted material containing the wanted metal or mineral
68.
that is submitted to the first processing step. It is measured before any separation or concentration10. 
It excludes any overburden or other layer material removed which does not contain the wanted metal 
or mineral. 

Figure  3  provides  a  scheme  for  the  extraction  process  in  the  case  of  minerals  (metal  ores,
69.
non-metallic  minerals,  fossil  energy  carriers).  The  extraction  process  has  physical  inputs  and 
physical  outputs.  The  physical  inputs  into  the  extraction  process  are  the  domestic  extraction,  i.e. 
material flows from the environment to the economy. While the outputs are 'products' in the sense of 
SEEA-CF  (see  paras.  47ff.),  i.e.  flows  already  within  the  national  economy  as  delivered  to  other 
economic activities for further processing. 

9 This term is not used anymore recently. 
10 Concentrating denotes an interim step between extraction of the gross ore 'run of mine' and the production of the metal. 
Usually the gross ores run of mine are already converted into concentrates within the mining industry before they are sold to 
other industries. 

Economy-wide material flow accounts handbook 

19 

Conceptual foundations of EW-MFA 

2 

Figure 3: Terminology for physical inputs and outputs of the material extraction process 

70.
There  is  hardly  any  statistical  data  available  on  the  amount  of  domestic  extraction,  as
represented by the arrow between the left (natural environment) and middle box (extraction activity) 
in Figure 3. For this reason compilers of EW-MFA usually have to use statistics on the outputs from 
extraction processes to approximate the flows of domestic extraction. E.g. production statistics may 
report the amount of products produced by mining industries and energy statistics provide the output 
of primary energy products. 

71.
In  many  cases  the  domestic  extraction,  i.e.  the  material  input,  into  the  extraction  process  is
transformed in the one or the other way before it leaves the extraction process in form of product for 
which  statistics  are  available.  For  non-metallic  minerals  and 
fossil  energy  carriers  such 
transformations  between  the  amount  of  domestic  extraction  and  the  amount  of  product  output  may 
be  minor  and  hence  using  statistics  on  amounts  of  production  output  may  be  an  acceptable 
approximation of the amounts of domestic extraction. In the case of metal mining the transformations 
between  domestic  extraction  material  and  product  output  are  usually  unneglectable  and  require 
adjustments using inter alia the 'run-of-mine' concept (ROM). 

72.
In the case of using statistics on the output from metal mining attention is required. Statistics
reporting output from metal mining often use different measurement concepts and terms (see Table 
1).  Often  statistics  on  output  from  metal  mining  are  reporting  amounts  of  pure  metal  or  metal  ore 
concentrate. By convention EW-MFA record the domestic extraction of metal ores in equivalents of 
amounts  of  metal  containing  material  as  originally  extracted  before  any  further  separation  or 
concentration. These amounts of gross ore are commonly referred to as 'run-of-mine' amounts. For 
further details see below in section 4.3. Reference is also made to the forthcoming UNEP Manual on 
Global Material Flow Accounting (publication planned for 2019) which includes detailed explanations 
of the 'run of mine' concept (ROM). 

Table 1: Different measurement concepts and terms related to statistics on metal mining 
output 

Description of the material 

Common terminology 

SEEA-CF terminology 

Materials removed to get access to the metal 
containing material 

Overburden; interburden 

Natural resource residuals 

Metal containing material as extracted, before 
any separation or concentration 

'run of mine' (ROM) 
gross ore 

Natural inputs excluding natural 
resource residuals 

Concentrated ore produced from metal 
containing material (gross ore) 

Ore concentrate 

Pure metal 

Net ore or metal content* 

Product 

- 

* 'Metal content' is a concept often used by geological surveys and by metal mining companies and their associations

73.
It may also be the case that two or even more metals are obtained from the same gross ore,
this is called coupled production. If this is the case, the ROM amount of gross ore has to be allocated 
to the different metals. The respective calculation procedure is explained in section 4.3. 

Economy-wide material flow accounts handbook 

20 

Conceptual foundations of EW-MFA 

2 

Domestic extraction of biomass – the 'harvest' approach 

74.
National accounts and SEEA-CF consider cultivated biological resources as produced assets
within the boundary of the economy (see paras. 28 and 36). The grown biomass is considered to be 
the  production  output.  Material  inputs,  i.e.  natural  inputs,  into  this  process  would  be  soil  nutrients, 
water and carbon dioxide according to SEEA-CF. EW-MFA accounting rules deviate in this particular 
case  from  the  SEEA-CF  and  introduced  a  simplified  recording:  the  'harvest  approach'  (see  also 
above para. 36). Applying the harvest-approach implies that cultivated forests and agricultural plants 
are treated  as  if  they  were part of  the  environment  (Eurostat  2001,  para 3.19).  EW-MFA  recognise 
the flow from environment to economy, i.e. domestic extraction, at the point of harvest rather than as 
growth occur (SEEA-CF, para. 3.283). 

In  the  case  of  cultivated  agricultural  plants  the  'harvest  approach'  does  not  make  much
75.
difference compared to the SEEA-CF approach. The harvested amounts should equal in mass terms 
the  natural  inputs  required  to  grow  cultivated  agricultural  plants  that  are  further  used  in  economic 
activities. In the case of cultivated forests there might be differences between the amount harvested 
and  the  amount  of  timber  grown  in  one  accounting  period.  To  'bridge'  between  both  concepts,  a 
'memorandum item' reporting the net increment of timber stock has been established in the EW-MFA 
questionnaire. 

The decision in favour of the 'harvest approach' was made because of practical reasons (data
76.
availability)  and  for  substantial  reasons.  In  the  case  of  forests  the  'harvest  approach'  represents  in 
the  best  way  the  environmental  pressure  associated.  Whereas  net  increment  of  standing  timber 
should be regarded a rather positive effect on the environment. 

Domestic processed outputs – the treatment of controlled landfills 

2.68

77.
In EW-MFA domestic processed outputs denote material flows from the economy to 
the  environment  (see  para.  33).  Controlled  landfills  are  produced  assets  and  hence  part  of  the 
economy  (see  paras.  28  and  37).  Material  flows  to  controlled  landfills  are  material  flows  within  the 
economy  and  hence  excluded  from  domestic  processed  outputs.  Materials  going  to  controlled 
landfills are recorded as 'memorandum item' in the EW-MFA questionnaire. 

Physical imports and exports follow the 'residence principle' 

78.
EW-MFA  follow  the  'residence  principle'  as  established  in  national  accounts  and  SEEA-CF
(see above paras. 27 and 41ff.). This implies that goods purchased by resident units abroad are to 
be considered imports, and, goods sold to non-residents on the territory are to be considered exports 
(see also SEEA-CF section 3.3.3, paras. 3.121ff.). 

79.
One  particularity  of  EW-MFA's  physical  imports  and  exports  concerns  cross-border  flows  of
waste destined for further treatment. Those are included and recorded in EW-MFA's physical imports 
and exports, although they may not necessarily constitute products in a national accounts sense.  

'Goods sent abroad for processing' are included in EW-MFA's physical imports 
and exports 

80.
As mentioned before the main criteria to identify a trade  flow between the national economy
and  the  rest  of  world  economy  is  the  change  of  ownership  between  a  resident  unit  and  a  non-
resident  unit  (see  paras.  39ff.).  'Goods  sent  abroad  for  processing'  do  not  imply  any  change  of 
ownership  why  they  are  excluded  from  trade  transactions  in  national  accounts.  In  contrary,  the 
SEEA-CF  recommends  to  include  them  in  physical  flow  accounts  as  they  represent  the  actual 
physical  flows  (SEEA-CF  paras.  1.46  and  6.18)).  EW-MFA  follows  the  SEEA-CF  recommendation 
and treats 'goods sent abroad for processing' as if they would represent a trade in goods transaction. 
Further  details  on  this  issue  are  provided  in  Eurostat  Technical  Note  EEEA/2017/02  (Eurostat 
2017a). 

Economy-wide material flow accounts handbook 

21 

Conceptual foundations of EW-MFA 

2 

2.6. EW-MFA classification of materials 

EW-MFA  record  physical  flows  of  materials  broken  down  by  type  of  flow11  and  by  type  of
81.
material.  The  breakdown  by  type  of  material  employs  a  classification12  of  materials  which  is 
addressed in this section.  

Table  2  presents  the  classification  of  materials  as  employed  in  EW-MFA.  It  is  a  hierarchical
82.
classification with main material flow categories (1-digit level); i.e. MF.1 to MF.8. Each main category 
is further broken down, maximal down to 4-digit-level: 









1-digit: material category

2-digit: material class

3-digit: material group

4-digit: material sub-group

83.
The type of material corresponds in a certain way to the type of flow (see section  2.7). Most
material  categories  have  a  one-to-one  correspondence  to  a  certain  type  of  flow.  The  first  four 
material  categories  MF.1  to  MF.4  were  initially  designed  for  characterising  domestic  extraction  of 
materials but are also applied to physical imports and physical exports. 

84.
Table 2 presents these correspondences by cross-tabling the type of material (rows) with the
type of flow (columns A, B, D, F and G, which also correspond to the EW-MFA questionnaire tables). 
The  main  material  categories  MF.1  to  MF.4  correspond  to  the  following  types  of  material  flows: 
domestic extraction, physical imports, and physical exports. The material categories MF.5 and MF.6 
(see also paras. 370 and 388) solely apply to physical imports and physical exportsMaterial category 
MF.7 applies exclusively to domestic processed output; while MF.8 solely applies to balancing items. 

85.
The classes, groups, and sub-groups of MF.1 'biomass', MF.2 'metal ores', MF.3 'non-metallic
mineral',  and  MF.4  'fossil  energy  materials/carriers'  is  based  pragmatically  on  the  statistical  data 
sources  employed  to  compile  domestic  extraction  for  these  type  of  materials,  e.g.  agriculture, 
forestry, fishery, and energy statistics. 

86.
A notable particularity of EW-MFA is the attribution of type of material to physical imports and
physical exports (see also paras. 366ff). Physical imports and exports are flows of products for which 
one commonly employs product classifications such as e.g. the Classification of Products by Activity 
(CPA)  or  Combined  Nomenclature  (CN).  In  EW-MFA  traded  products  are  not  classified  by  product 
classifications  but  are  assigned  to  material  classes,  groups  and  sub-groups  according  to  the  main 
material  the  product  is  composed  of.  For  this,  a  correspondence  between  the  CN  product 
classification and MF classes has been established (see Annex to EW-MFA questionnaire). 

87.
The  assignment  from  CN  code  to  MF  code  as  presented  in  the  Annex  to  the  EW-MFA
questionnaire  remains  very  crude.  Each  CN  code  is  assigned  to  one  and  only  one  material  class, 
group or sub-group (MF code). The majority of traded products, i.e. CN codes, is assigned to the four 
main material categories MF.1 to MF.4 as employed also for domestic extraction.  Material category 
MF.5 'Other products' has been established for CN product codes which cannot be assigned clearly 
to  MF.1  to  MF.4.  Further,  a  category  MF.6  'Waste  for  final  treatment  and  disposal'  has  been 
established  accommodating  a  hand full  of  CN codes  representing  waste streams  not  assignable  to 
one of the main material categories. MF.6 also hosts cross-border movement of waste material that 
is not included in international trade in goods statistics (ITGS).  

11  e.g. domestic extraction, domestic processed output, imports and exports; see next section 2.7. 
12  A  statistical  classification  or  nomenclature  is  an  exhaustive  and  structured  set  of  mutually  exclusive  and  well-described  categories, 
often presented in a hierarchy  that is  reflected  by numeric  or  alphabetical  codes,  used to  standardise concepts  and compile  statistical 
data.  Some  classifications,  such  as  the  NACE  (Statistical  Classification  of  Economic  Activities),  are  multidisciplinary,  i.e.  applicable  in 
different statistical domains, while others are very closely related to their domain, such as the classification of materials introduced in this 
section.  The  classifications  used  by  Eurostat  and  the  EU  Member  States  are  specified  in  regulations  or  agreements.  This  procedure 
ensures that the data published at European level are comparable between Member States. Note that, at national level, Member States 
may use more detailed, nationally adapted versions of a classification 

Economy-wide material flow accounts handbook 

22 

Conceptual foundations of EW-MFA 

2 

In addition and parallel, physical imports and exports are classified into three broad groupings

88.
according to the stage of manufacturing (see paras. 389ff. and Annex B). 

89. Material  category  MF.7  is  dedicated  to  domestic  processed  outputs.  Five  classes  are
distinguished at 2-digit level (see also Table 2): 











MF.7.1 Emissions to air;

MF.7.2 Waste disposal;

MF.7.3 Emissions to water;

MF.7.4 Dissipative use of products;

MF.7.5 Dissipative losses.

90.
The material category MF.8 is dedicated to so-called balancing items on the input and output
side.  Balancing  items  are  a  particularity  of  EW-MFA.  They  are  only  introduced  for  balancing 
purposes,  i.e.  needed  to  establish  an  economy-wide  material  balance.  Balancing  items  include  two 
categories: First, items to be added to material inputs such as oxygen for combustion processes and 
respiration, and nitrogen; secondly, items to be added to material outputs such as water vapour from 
combustion and gases from respiration. On the input side balancing items constitute natural inputs; 
on the output side balancing items constitute residuals. 

Memo items 

91.
Various  memo-items  are  included  in  the  EW-MFA  questionnaire  and  are  also  shown  in  the
classification  of  materials  (Table  2  and  Annex  A).  The  reporting  of  these  memo-items  is  voluntary, 
i.e.  for  information  only.  In  general,  a  'memo-item'  (alternatively:  'memorandum-item')  is  a  useful 
piece  of  information  that  goes  beyond  the  actual  accounting  framework  of  EW-MFA.  The  meaning 
and usefulness of these memo-items has been agreed among experts who developed the EW-MFA 
methodology and questionnaire. All memo-items in the EW-MFA questionnaire are excluded from the 
calculation of any aggregates and derived indicators. The meanings of the various memo-items are 
explained in the respective sections of chapter 4.  

Table 2: Classification of materials in EW-MFA (cross tabled with type of flows) 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

Code  

Label 

MF.1 

MF.1.1 

Biomass 

Crops (excluding fodder crops) 

MF.1.1.1 

Cereals 

MF.1.1.2 

Roots, tubers 

MF.1.1.3 

Sugar crops 

MF.1.1.4 

Pulses 

MF.1.1.5 

Nuts 

MF.1.1.6 

Oil-bearing crops 

MF.1.1.7 

Vegetables 

MF.1.1.8 

MF.1.1.9 

Fruits 

Fibres 

MF.1.1.A 

Other crops (excluding fodder crops) n.e.c. 

MF.1.2 

Crop residues (used), fodder crops and grazed biomass 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

23 

Conceptual foundations of EW-MFA 

2 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

MF.1.2.1 

Crop residues (used) 

MF.1.2.1.1 

Straw 

MF.1.2.1.2 

Other crop residues (sugar and fodder beet leaves, etc.) 

MF.1.2.2 

Fodder crops and grazed biomass 

MF.1.2.2.1 

Fodder crops (including biomass harvest from grassland) 

MF.1.2.2.2 

Grazed biomass 

MF.1.3 

Wood 

MF.1.3.1 

Timber (industrial roundwood) 

MF.1.3.2 

Wood fuel and other extraction 

MF.1.3 MEMO 

Net increment of timber stock (memo item) 

MF.1.4 

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

MF.1.4.1 

Wild fish catch 

MF.1.4.2 

All other aquatic animals and plants 

MF.1.4.3 

Hunting and gathering 

MF.1.5 

MF.1.5.1 

Live animals and animal products (excluding wild fish, aquatic plants 
and animals, hunted and gathered animals) 

Live animals (excluding wild fish, aquatic plants and animals, hunted 
and gathered animals) 

MF.1.5.2 

Meat and meat preparations 

MF.1.5.3 

Dairy products, birds, eggs and honey 

MF.1.5.4 

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

MF.1.6 

MF.2 

MF.2.1 

MF.2.2 

Products mainly from biomass 

Metal ores (gross ores) 

Iron 

Non-ferrous metal 

MF.2.2.1 

Copper 

MF.2.2.1 MEMO 

Copper - metal content 

MF.2.2.2 

Nickel 

MF.2.2.2 MEMO 

Nickel - metal content 

MF.2.2.3 

Lead 

MF.2.2.3 MEMO 

Lead - metal content 

MF.2.2.4 

Zinc 

MF.2.2.4 MEMO 

Zinc - metal content 

MF.2.2.5 

Tin 

MF.2.2.5 MEMO 

Tin - metal content 

MF.2.2.6 

Gold, silver, platinum and other precious metals 

MF.2.2.7 

Bauxite and other aluminium 

MF.2.2.8 

Uranium and thorium 

MF.2.2.9 

Other non-ferrous metals 

13 Not taken into account when aggregating domestic extraction (DE) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

X13 

x 

x 

x 

x 

x 

x 

x 

x 

  x13 

x 

x13 

x 

x13 

x 

x13 

x 

x13 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

24 

Conceptual foundations of EW-MFA 

2 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

MF.2.3 

MF.3 

MF.3.1 

MF.3.2 

MF.3.3 

MF.3.4 

MF.3.5 

MF.3.6 

MF.3.7 

MF.3.8 

MF.3.9 

MF.3.A 

Products mainly from metals 

Non-metallic minerals 

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

Chalk and dolomite 

Slate 

Chemical and fertiliser minerals 

Salt 

Limestone and gypsum 

Clays and kaolin 

Sand and gravel 

Other non-metallic minerals n.e.c. 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Excavated earthen materials (including soil), only if used (optional 
reporting) 

x13 

MF.3.B 

Products mainly from non-metallic minerals 

MF.4 

MF.4.1 

Fossil energy materials/carriers 

Coal and other solid energy materials/carriers 

MF.4.1.1 

Lignite (brown coal) 

MF.4.1.2 

Hard coal 

MF.4.1.3 

Oil shale and tar sands 

MF.4.1.4 

Peat 

MF.4.2 

Liquid and gaseous energy materials/carriers 

MF.4.2.1 

Crude oil, condensate and natural gas liquids (NGL) 

MF.4.2.2 

Natural gas 

MF.4.2.3 

Fuels bunkered (Imports: by resident units abroad; Exports: by non-
resident units domestically) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

MF.4.2.3.1 

Fuel for land transport 

MF.4.2.3.2 

Fuel for water transport 

MF.4.2.3.3 

Fuel for air transport 

MF.4.3 

Products mainly from fossil energy products 

MF.5 

MF.6 

MF.7 

Other products 

Waste for final treatment and disposal 

Domestic processed output 

MF.7.1 

Emissions to air 

MF.7.1.1 

Carbon dioxide (CO2) 

MF.7.1.1.1 

Carbon dioxide (CO2) from biomass combustion 

MF.7.1.1.2 

Carbon dioxide (CO2) excluding biomass combustion 

MF.7.1.2 

Methane (CH4) 

MF.7.1.3 

Dinitrogen oxide (N2O) 

MF.7.1.4 

Nitrous oxides (NOx) 

MF.7.1.5 

Hydroflourcarbons (HFCs) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

25 

Conceptual foundations of EW-MFA 

2 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

MF.7.1.6 

Perflourocarbons (PFCs) 

MF.7.1.7 

Sulfur hexaflouride 

MF.7.1.8 

Carbon monoxide (CO) 

MF.7.1.9 

Non-methane volatile organic compounds (NMVOC) 

MF.7.1.A 

Sulfur dioxide (SO2) 

MF.7.1.B 

Ammonia (NH3) 

MF.7.1.C 

Heavy metals 

MF.7.1.D 

Persistent organic pollutants (POPs) 

MF.7.1.E 

Particles (e.g. PM10, Dust) 

MF.7.1.F 

Other emissions to air 

MF.7.2 

Waste disposal to the environment 

MF.7.2MEMO 

Waste disposal to controlled landfills (memo item) 

MF.7.3 

Emissions to water 

MF.7.3.1 

Nitrogen (N) 

MF.7.3.2 

Phosphorus (P) 

MF.7.3.3 

Heavy metals 

MF.7.3.4 

Other substances and (organic) materials 

MF.7.3.5 

Dumping of materials at sea 

MF.7.4 

Dissipative use of products 

MF.7.4.1 

Organic fertiliser (manure) 

MF.7.4.2 

Mineral fertiliser 

MF.7.4.3 

Sewage sludge 

MF.7.4.4 

Compost 

MF.7.4.5 

Pesticides 

MF.7.4.6 

Seeds 

MF.7.4.7 

Salt and other thawing materials spread on roads (including grit) 

MF.7.4.8 

Solvents, laughing gas and other 

MF.7.5 

Dissipative losses 

MF.8 

Balancing items: net output (= Balancing item: output side - 
Balancing item: input side) 

MF.8.1 

Balancing items: input side 

MF.8.1.1 

Oxygen for combustion processes 

MF.8.1.2 

Oxygen for respiration of humans and livestock; bacterial respiration 
from solid waste and wastewater 

MF.8.1.3 

Nitrogen for Haber-Bosch process 

MF.8.1.4 

Water requirements for the domestic production of exported 
beverages 

MF.8.2 

Balancing items: output side 

MF.8.2.1 

Water vapour from combustion 

14 Not taken into account when aggregating domestic processed output (DPO) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x14 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

26 

Conceptual foundations of EW-MFA 

2 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

MF.8.2.1.1 

Water vapour from moisture content of fuels 

MF.8.2.1.2 

Water vapour from the oxidised hydrogen components of fuels 

MF.8.2.2 

Gases from respiration of humans and livestock (CO2 and H2O), and 
from bacterial respiration from solid waste and wastewater (H2O) 

MF.8.2.2.1 

Carbon dioxide (CO2) 

MF.8.2.2.2 

Water vapour (H2O) 

MF.8.2.3 

Excorporated water from biomass products 

balancing 
items 

natural 
inputs or 
residuals 

x 

x 

x 

x 

x 

x 

2.7. EW-MFA classification of types of flows 

and derived indicators 

92.
In this section the classification of types of material flows and derived indicators are presented
(Table  3).  Basic  types  of  material  flows  comprise  domestic  extraction  (DE),  physical  imports  and 
exports,  domestic  processed  output  (DPO),  and  balancing  items  (BI).  These  basic  flow  types  (DE, 
physical trade and DPO) are the minimum set needed in order to derive EW-MFA indicators which 
describe the physical basis of an economic system. 

Table 3: Classification of types of material flows and derived indicators 

Code 

Label 

SEEA-CF type of 
flow 

Formula for derived indicators 

DE 

IMP 

EXP 

DPO 

BI_in 

BI_out 

DMC 

DMI 

PTB 

BI 

NAS 

Domestic extraction 

natural input 

Physical imports 

Physical exports 

Domestic processed output 

product 

product 

residual 

Balancing items (input side) 

natural input 

Balancing items (output side) 

residual 

Domestic material consumption 

Direct material inputs 

Physical trade balance  

Balancing items (input - output) 

Net additions to stock 

n.a. 

n.a. 

n.a. 

n.a. 

n.a. 

- 

- 

- 

- 

- 

- 

DMC = DE + IMP - EXP 

DMI = DE + IMP 

PTB = IMP - EXP 

BI = BI_in – BI_out 

NAS = DMC + BI_in - DPO – BI_out 

Based  on  known  volumes  of  domestic  extraction  (DE),  physical  imports,  and  exports,
93.
important indicators such as direct material input (DMI), domestic material consumption (DMC) and 
the physical trade balance (PTB) can be calculated. 

94.
DMI measures the direct and actual input of materials originating from the natural environment
or  from  the  rest  of  the  world,  i.e.  all  materials  which  are  of  economic  value  and  available  for  the 
national  economy's  production  system.  Note  that  parts  of  the  production  system's  output  are 

Economy-wide material flow accounts handbook 

27 

Conceptual foundations of EW-MFA 

2 

exported.  DMI  of  a  given  national  economy  is  calculated  as  the  sum  of  domestic  extraction  plus 
physical  imports.  For  individual  countries,  all  imports  are  considered  for  the  calculation  of  DMI; 
whereas for the DMI calculation of the aggregated EU all intra-EU-trade flows are excluded (see Box 
1). 

95.
DMC measures the total amount of materials that are directly used in a national economy, i.e.
by resident units. DMC is conceptually defined in the same way as other key physical indictors such 
as  e.g.  gross  inland  energy  consumption.  DMC is  the  amount  of  materials  that  become  part  of  the 
material  stock  within  the  economy  or  are  released  back  to  the  environment  (DPO).  The  DMC  of  a 
given  country's  national  economy  can  be  calculated  as  direct  material  input  (DMI)  minus  physical 
exports. 

PTB,  calculated  as  physical  imports  minus  physical  exports,  measures  the  physical  trade

96.
surplus or physical trade deficit of a given national economy. 

97.
Net additions to stock (NAS) is a measure of the physical growth of the economy. Materials in
form of buildings, infrastructures, durable goods such as e.g. cars, industry machinery, or household 
appliances are added to the economy’s material stock each year (gross additions), and old materials 
are removed from stock as buildings are demolished, and durable goods disposed of (removals). In 
theory,  NAS  is  derived  as  difference  between  gross  additions  and  removals.  However NAS  is  very 
difficult  to  measure  statistically  following  this  approach.  Hardly  any  data  are  available  on  gross 
additions  to  and  removals  from  physical  stock.  Alternatively,  NAS  can  be  approximated  using  the 
formula provided in Table 3. 

Further  policy  relevant  indicators  such  as  resource  productivity  are  derivable  beyond  the

98.
narrow EW-MFA framework. 

Box 1: Methodology for calculating DMI and DMC for the 
aggregated EU economy 

Since the 2016 EW-MFA data collection, Eurostat estimates the EU aggregates for physical imports 
and  exports  based  on Eurostat's  database  COMEXT  (international  trade  in  goods statistics,  ITGS). 
For the aggregated EU economy only extra-EU-trade is considered. See also the Eurostat Technical 
Note  EEEA/2017/02  (Eurostat  2017a).  The  COMEXT  extra-EU  imports  are  adjusted  for  the 
residence principle, i.e. fuel purchases by resident units outside the EU are added. 

This  implies  that  the  DMI  for  the  aggregated  EU  economy  is  smaller  than  the  sum  of  the  Member 
States' DMI. The latter include physical imports from extra-EU and intra-EU countries. The DMC of 
the aggregated EU economy is theoretically15 equal to the sum of Member States' DMC. 

2.8. Material flow accounts in raw material 

equivalents (MFA-RME) 

99.
The  currently  established  EW-MFA  framework  can  be  extended  to  enrich  the  picture  of  the
demand  for  material  resources  by  national  economies.  This  chapter  presents  the  concept16  of  one 
possible extension: material flow accounts in raw material equivalents (MFA-RME).  

100.  MFA-RME  account  for  products  in  terms  of  the  amount  of  material  extraction  necessary  to 
produce them, irrespective of where the material was extracted (sometimes referred to as 'material 

15 There might be minor differences due to the estimation method applied for estimating fuel purchases by resident unit 
outside EU territory 
16 Compilation guidelines are provided in section 4.9 

Economy-wide material flow accounts handbook 

28 

Conceptual foundations of EW-MFA 

2 

footprints').  Extending  the  current  framework  by  compiling  MFA-RME  enhances  the  analytical 
potential  of  the  EW-MFA  framework.  It  has  to  be  noted  that  the  estimation  of  MFA-RME  requires 
modelling leading to higher levels of uncertainty (see also section 4.9). 

2.8.1. 

Why raw material equivalents 

101.  A feature of the indicators DMI and DMC (see section 2.7) is that their components domestic 
extraction (DE) on the one hand and physical trade (IMP and EXP) on the other hand are measuring 
two  different  things,  although  in  the  same  unit,  i.e.  tonnes.  The  former  measures  the  weight  of 
amounts of virgin materials as extracted from the environment while the latter measure the weight of 
products as crossing borders. This asymmetry is sometimes perceived as a shortcoming. 

102.  The  weight  of  a  traded  product  does  not  represent  the  extraction  of  materials  that  was 
necessary to produce the traded product. The material extractions needed to produce a product will 
always  be  higher  than  its  simple  mass  weight  (as  far  as  no  secondary  materials  were  used  in 
production).  

103.  Almost  all  products  go  through  different stages  of  manufacturing,  starting  from  raw  products 
followed  by  further  processing  and  assembling  into  semi-manufactured  products  and  finally  into 
finished products. At each stage the resulting products becomes  relatively lighter in terms of  actual 
weight compared to the material extractions needed to produce that product. Not all material inputs 
into the manufacturing process necessarily become part of the product. For example, products may 
require energy-intensive processing for which fossil energy carriers need to be extracted, but these 
are not part of the actual weight of the product itself. 

104.  A  country  may  reduce  domestic  extraction,  e.g.  the  mining  of  metal  ores,  by  increasing  the 
imports  of  products,  e.g.  metal  concentrates  or  even  further  manufactured  (semi-)finished  metal 
products in order to meet the same demand as before. Due to the measurement asymmetry between 
domestic  extraction  and  physical  trade  this  country  would  significantly  reduce  its  DMI  and/or DMC, 
even  though  the  worldwide  demand  for  material  resources  associated  with  its  production  and 
consumption activities does not change. 

105.  The  conceptually  different  measurement  of  domestic  extraction  and  physical  trade  also 
hampers  comparability  of  DMI  and  DMC  across  countries.  Some  countries  are  endowed  with 
material  resources  which  tend  to  result  in  comparably  higher  domestic  material  extractions  whilst 
other countries do not have exploitable material deposits and need to import raw products or (semi-) 
manufactured  and  finished  products,  which  are  relatively  lighter.  Resource-rich  countries  tend  to 
have a higher DMI and/or DMC compared to resource-poor countries, which have to rely on imports 
to meet the demand for material resources. 

106. 
In  order  to  overcome  the  different  measurement  of  components  of  DMI  and  DMC,  traded 
products (imports and exports) can be converted into equivalents of domestic extraction – called raw 
material equivalents. 

107.  Expressing material flows in raw material equivalents (RME) captures consistently the amount 
of  extracted  material  needed  to  produce  a  certain  (set  of)  product(s);  all  traded  products  are 
converted  into  the  (virtual)  amount  of  material  extractions  needed  to  produce  it.  Extraction  of  raw 
materials  throughout  the  product’s  entire  production  chain  is  taken  into  account,  irrespective  of 
whether the material extraction took place domestically or in the rest of the world. 

108.  Compiling MFA-RME effectively implies allocating material extraction (domestic extraction as 
recorded  in  EW-MFA)  to  products  at  the  stage  of  their  final  use17.  As  such  MFA-RME  provide  a 
consumption-based view of material requirements. 

17 The concept of 'final use' (of products) is derived from national accounts and comprises products going to final consumption, cross 
capital formation, and exports (see e.g. ESA 2010) 

Economy-wide material flow accounts handbook 

29 

Conceptual foundations of EW-MFA 

2 

2.8.2. 

Components of MFA-RME and the derived 

indicators 

109.  Material  flow  accounts  in  raw  material  equivalents  (MFA-RME)  consist  of  the  following 
components (flow types): 







Domestic extraction (source: EW-MFA),

Imports in RME,

Exports in RME.

They can be used to derive various indicators RME based indicators (see below, paras. 111ff.): 







Raw material input (RMI),

Raw material consumption (RMC),

Physical trade balance in RME (RTB).

110.  The  different  components  are  broken  down  by  material,  following  the  EW-MFA  material 
classification  applicable  to  domestic  extraction  (see  section  2.6  Table  2).  Depending  on  the 
estimation method used (see section  4.9), the components of MFA-RME can also be broken down 
by product group and, in addition, RMC can be broken down in types of final uses (final consumption, 
gross capital formation, exports). 

111.  Raw  material  input  (RMI)  represents  total  final  use  of  products  (=  final  consumption 
expenditure  +  gross  capital  formation  +  exports)  expressed  in  RME.  It  captures  the  amount  of 
materials  required  as  input  to  the  production  system  in  order  to  meet  a  country's  consumption, 
investment, and export demand. It also represents the imports in RME, i.e. imports in equivalents of 
original materials extractions, in addition to domestic extraction of materials. 

112.  Raw  material  consumption  (RMC)  represents  the  domestic  final  use  of  products  in  terms  of 
RME.  In  other  words,  RMC  captures  the  amount  of  domestic  and  foreign  extraction  of  materials 
needed  to  produce  the  final  products  used  by  households,  governments  or  non-profit  institutions 
serving households, or used for gross capital formation. The indicator RMC – also known as 'material 
footprint'  –  takes  a  domestic  consumption  perspective  by  excluding  exports  in  RME  from  the  RMI. 
Broken down by product group, RMC can be used to analyse which final products have the largest 
impact on material extraction, and hence the largest 'material footprint'. 

113.  RTB is the physical trade balance expressed in raw material equivalents. It is equal to imports 
in  RME  minus  exports  in  RME.  A  positive  value  for  RTB  indicates  that  the  worldwide  material 
extractions  necessary  to  produce  the  imported  goods  are  bigger  than  those  associated  with  the 
exported goods. 

114.  The MFA-RME are not covered in Regulation (EU) 691/2011 but are collected on a voluntary 
basis.  Figure  4  shows  how  the  set  of  indicators  in  RME  fits  with  the  other  EW-MFA  indicators 
currently covered in the Regulation (EU) 691/2011. 

Economy-wide material flow accounts handbook 

30 

Conceptual foundations of EW-MFA 

2 

Figure 4: EW-MFA indicators and RME extensions 

115.  Political  demand  for  a  'material  footprint'  indicator  has  been  articulated  in  the  context  of  the 
European Union's resource efficiency initiative. A 'material footprint' indicator has also been defined 
to track progress towards Sustainable Development Goal 8 – Decent work and economic growth and 
Sustainable  Development  Goal  12  –  Responsible  consumption  and  production  (indicator  8.4.1  / 
12.2.1). 

116.  Eurostat disseminates EW-MFA results measured in RME for the aggregated EU economy in 
its online database. 

Economy-wide material flow accounts handbook 

31 

DMCDMIRMCRMIIMPEXPIMPRMEEXPRMEcovered by legal base (Regulation No 691/2011 on European Environmental Economic Accounts)estimated by Eurostat (aggregated EU)Imports in Raw Material EquivalentsExports in Raw Material EquivalentsDEDomestic Material ConsumptionDirect Material InputRaw Material ConsumptionDomestic extractionRaw Material InputImportsExportsReporting EW-MFA to Eurostat 

3 

3 Reporting EW-MFA to 

Eurostat 

117.  This  chapter  addresses  various  aspects  of  the  reporting  of  EW-MFA.  National  statistical 
institutes  (NSI)  transmit  EW-MFA  to  Eurostat  using  an  electronic  questionnaire18  (currently  Excel) 
which is briefly introduced in section 3.1. Section 3.2 provides guidelines on the reporting and correct 
flagging of confidential data. Next to the data, NSI submit quality reports containing important meta 
data related to their national compilation methods (section 3.3). 

118.  One important notification is made:  The classification of materials  – in particular its coding  – 
has  been  revised  (see  paras.  129ff).  The  previously  separated  material  classifications  for  various 
questionnaire tables have been integrated into one list. 

Memo items 

119.  Various  memo-items  are  included  in  the  EW-MFA  questionnaire.  The  reporting  is  voluntary, 
i.e. for information only (see para. 91).  

3.1. The EW-MFA questionnaire 

120.  The  EW-MFA  questionnaire  evolved  over  the  last  10  years.  The  first  Eurostat  EW-MFA 
questionnaire dates from 2007. After voluntary data collections between 2007 and 2012, Tables A to 
E of this EW-MFA questionnaire became legally mandatory in 2013.19 

121.  Eurostat  uses  the  EW-MFA  questionnaire  to  collect  data  from  NSIs.  Table  4  outlines  the  9 
questionnaire tables A to I of which two (C and E) are not used.20 Each table is dedicated to certain 
types of flows (see section 2.5) and has years (starting with 2000) in columns and types of materials 
in rows. 

122.  The EW-MFA Tables A and B include material inputs, namely domestic extraction, i.e. natural 
inputs  (Table  A),  and  physical  imports  of  products  originating  from  other  economies  (Table  B). 
Material  outputs  include  physical  exports  of  products  to  other  economies  (Table  D)  as  well  as  the 
flows  stemming  from  economic  activities  that  are released  to  the  environment,  i.e.  residuals  (Table 
F). According to Regulation (EU) No 691/2011 only Tables A, B and D are mandatory for reporting. 

123.  Table G, includes balancing items that are needed when the full material balance related to a 
national economy is calculated.  

124.  Table H presents the main indicators derivable from Tables A to G. 

125.  With the 2017 data collection Table I was added to the EW-MFA questionnaire. It collects on a 
voluntary basis material flow accounts in raw material equivalents (MFA-RME) at the level of the four 
main  material  categories.  Sections  2.8.1,  2.8.2,  and  4.9  provide  further  details  on  material  flow 

18 Means of data transmission will change in the mid term from Excel questionnaires to SDMX transmission standards. 
19 Annex III of Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental 
economic accounts 
20 The Eurostat Working Group on environmental accounts held on 3-4 May 2017 decided not to report any more tables C and E of the 
questionnaire as they are no longer used by Eurostat for calculating EW-MFA indicators for the aggregated EU economy 

Economy-wide material flow accounts handbook 

32 

Reporting EW-MFA to Eurostat 

3 

accounts in raw material equivalents.  

Table 4: Outline of the Eurostat EW-MFA questionnaire

Questionnaire's tables 

2000 

2001 

… 

2016 

2017 

Table A*

MF.1 Biomass 

MF.2 Metal ores 

MF.3 Non-metallic minerals 

MF.4 Fossil energy materials/carriers

Tables B* and  D*

MF.1 Biomass (with additional material classes for animal and biomass products) 

MF.2 Metal ores (with additional material class for metal products) 

MF.3 Non-metallic minerals (with additional material class for products mainly from non-

Domestic extraction 

metallic minerals) 

Physical imports and exports 

MF.4 Fossil energy materials/carriers (with additional material class for products mainly 

from fossil energy material) 

MF.5 Other products 

MF.6 Waste traded for final treatment and disposal 

Table F 

Table G 

Table H 

Table I 

MF.7.1   Emissions to air 

MF.7.2   Waste disposal 

MF.7.3   Emissions to water 

MF.7.4   Dissipative use of products 

MF.7.5   Dissipative losses 

MF.8.1  Balancing items: input side 

MF.8.2  Balancing items: output side 

DE - Domestic extraction 

IMP - Imports 

EXP - Exports 

DMI - Direct material input 

DMC - Domestic material consumption 

PTB - Physical trade balance 

DPO - Domestic processed output 

NAS - Net additions to stock 

DE - Domestic extraction 

IMP_RME - Imports in RME 

RMI - Raw material input 

EXP_RME - Exports in RME 

RMC - Raw material consumption 

Domestic processed output 

Balancing items 

EW-MFA derived indicators 

MFA in raw material equivalents 

* These tables record mandatory data according to Regulation (EU) No 691/2011

126.  The questionnaire (sheet 'instructions') provides important technical instructions related to the 
handling  of  the  electronic  EXCEL  questionnaire  on  how  to  report  figures  and  symbols,  footnotes, 

Economy-wide material flow accounts handbook 

33 

Reporting EW-MFA to Eurostat 

3 

confidential data. Finally, it includes built-in checking tool (VBA macros). 

127.  Beside the data reporting tables A to I the questionnaire includes tools and annexes: 





'compilation  tool'  sheets  for  grazed  biomass,  crop  residues,  sand  and  gravel,  clay,
limestone, balancing items. These tools are described in Chapter 4;

seven  annexes  which  aim  to  support  data  compilation,  such  as  correspondence  keys
between  EW-MFA  and  different  classifications,  e.g.  CN  and  PRODCOM.  Annexes  are
provided in an additional EXCEL workbook (see Annex C).21

128.  A checking tool is built into the questionnaire. It checks empty cells, illegal symbols, errors in 
footnotes,  inconsistencies,  plausibility  issues  and  identifies  incorrect  use  of  confidentiality  flags.  It 
visualises  errors  and  warnings  in  the  data  sheets  through  cells  highlighted  in  different  colours.  In 
addition, by moving the mouse over the highlighted cell a comment appears with detailed explanation 
of the detected problem. 

129.  The  checking  tool  produces an  error report which  is  available in  the  sheet  'Check  Report'.  It 
provides a list of all cells with links where errors or other issues were detected. The list below details 
the checks performed: 











Symbol check: it verifies if the symbols used in the questionnaire are legal;

Footnote check: it verifies if footnotes are used correctly;

Consistency  check:  the  sum  of  components  have  to  equal  the  corresponding  total  or
subtotal;

Confidentiality check: it verifies that confidentiality rules are applied;

Plausibility check: it concerns unlikely changes between consecutive years.

3.2. Confidential data – how to report and 

flag 

130. 
In certain circumstances NSIs may report confidential data to Eurostat through flagging them 
accordingly.  Eurostat  guarantees  that  reported  data  flagged  as  confidential  are  protected,  i.e.  not 
published. 

131.  Producing and disseminating data at most detailed level for individual countries is essential for 
users  and  is  an  important  objective  strengthening  the  application  of  environmental  accounts.  Data 
flagged as confidential hinder this objective. 

132. 
In  addition,  one  of  Eurostat’s  main  duties  is  to  disseminate  data  for  EU  aggregates.  The 
Commission needs these statistics in order to develop and monitor EU policies. They also meet an 
increasing demand from users outside the Commission, such as national administrations and private 
businesses.  In  order  to  make  data  useful  for  users,  EU  aggregates  should  be  available  to  the 
maximum  extent  possible  while  guaranteeing  that  no  confidential  national  data  is  disclosed.  If  one 
cell  is  flagged  as  confidential  at  the  most  detailed  level  of  EW-MFA  classification,  there  are  two 
consequences: 





For  a  given  country  it  forces  to  flag  the  cell  at  the  next  superior  hierarchical  classification
level also as confidential. This is usually done by the reporting country.

For  the  EU  aggregate  the  cell  at  the  most  detailed  level  as  well  as  the  cell  at  the  next
superior hierarchical level is to be flagged as confidential.

133.  As  a  matter  of  principle,  Eurostat  wants  to  avoid  any  discrepancy  between  Eurostat 

21 Both, the latest questionnaire and annex files are available on Eurostat's website > Environment > Methodology > heading: 'Material 
flows and resource productivity' 

Economy-wide material flow accounts handbook 

34 

Reporting EW-MFA to Eurostat 

3 

publications  and  national  publications  by  NSIs.  Eurostat  cannot  remove  any  (primary  and/or 
secondary)  confidentiality-flag  reported  by  the  NSI.  Eurostat  may  encourage  the  NSI  to  make  sure 
that confidentiality is really justified and Eurostat may ask the NSI to provide evidence for the need 
for a given confidentiality flag. 

134.  To ensure proper use of environmental accounts, it is necessary to reduce the number of cells 
that cannot be published to a minimum. For this purpose, NSIs should undertake the following steps 
before sending EW-MFA questionnaires with confidential cells: 

  Step 1: Unreliable data are not to be flagged confidential 

135.  Lack of faith/confidence in the accuracy of data does not justify setting a confidentiality flag. In 
those cases the NSI is asked to remove the confidentiality flag and to add the standard footnote 'u = 
low reliability'. 

  Step 2: Check whether data is published elsewhere 

136. 

If data is publicly available (i.e. published elsewhere) there is no confidentiality to be flagged: 

Data  obtained  from  sources  lawfully  available  to  the  public  and  which  remain 
available  to  the  public  according  to  national  legislation  shall  not  be  considered 
confidential for the purpose of dissemination of statistics obtained from those data.22 

137. 
If a cell is confidential, EW-MFA compilers are advised to check whether concerned data are 
published  elsewhere.  Potential  sources  are  national  ministries  and  agencies  on  environment;  BGS 
and USGS. 

  Step 3: Consider changing methodology to allow disclosure 

138. 
If  the  confidentiality  flag  is  justified  by  national  rules,  the  NSI  could  consider  changing  the 
compilation  method  for  the  concerned  cell,  e.g.  instead  of  using  micro  data  NSI  may  make  an 
estimate and add the 'estimated data' flag. 

  Last option: Setting secondary confidentiality flags 

139.  NSIs can set secondary confidentiality flags in a way that enables disclosure of hierarchically 
superior cells according to the national confidentiality rule. This facilitates Eurostat to publish at least 
EU totals for more aggregated levels of EW-MFA classification. 

140. 
If  a  frequency  rule  with  a  threshold  of  3  exists:  Flag  two  additional  cells  on  the  same 
hierarchical  level  (usually  the  most  detailed  level  of  EW-MFA  classification)  in  order  to  enable 
disclosure of the hierarchically superior cell. This last option bears the risk of inconsistent publication: 
data published nationally by NSIs may be hidden (flagged confidential) in Eurostat's publication. The 
country should make sure that the two publications are aligned. 

3.3. The quality report 

141.  As  part  of  the  transmission  obligations  of  the  Regulation  (EU)  No  691/2011,  Article  7, 
paragraph 2, each submission of data has to be accompanied by a quality report. These reports shall 
inform on the quality of sources used for data transmitted, the adjustments made to basic statistics to 
make  the  result  align  to  the  concepts  and  definitions  of  the  accounts  or  for  other  methodological 
reasons,  the  estimation  and  compilation  of  data  which  cannot  be  derived  directly  from  statistical 
sources,  the  breaks  in  time  series  resulting from  changes  in  methodology  or data  sources  and  the 
steps taken to ensure time series are as comparable as possible. 

142. 
 The  most  recent  quality  report  template  for  EW-MFA  is  available  on  Eurostat's  website 
('Material  flows  and  resource  productivity' heading).  The  quality  report  follows  the  guidelines  of  the 

22 Regulation (EC) No 223/2009 of the European Parliament and of the Council, Article 25 

Economy-wide material flow accounts handbook 

35 

 
 
                                                           
Reporting EW-MFA to Eurostat 

3 

European Code of Practice (European Statistical System Committee, 2011) and covers the following 
quality aspects: 















Relevance;

Accuracy;

Timeliness;

Punctuality;

Accessibility and clarity;

Comparability;

Coherence.

143. 
In addition, EW-MFA compilers are requested to provide, if available: the national description 
of  EW-MFA  methodology  as  well  as  national  quality  reports;  detailed  information  on  voluntary 
reporting of MFA in RME. 

144.  Quality reports transmitted along with questionnaires are published in the Communication and 
Information  Resource  Centre  for  Administrations,  Businesses  and  Citizens  (CIRCABC)23  –  an 
internet based information platform of the European Commission. 

23  Browse  categories  (Main  menu):  Eurostat  >  Environment  Statistics,  Indicators  and  Accounting  >  Quality  Reports  environmental 
accounts 

Economy-wide material flow accounts handbook 

36 

Compilation guidelines 

4 

4 Compilation guidelines 

145.  This  chapter  presents  compilation  guidelines  with  the  aim  to  facilitate  and  support  the 
compilation  of  economy-wide  material  flow  accounts  (EW-MFA).  After  some  introductory  remarks, 
sections  4.2  to  4.5  provide  guidelines for compiling  Table  A  of  the EW-MFA  questionnaire,  namely 
domestic  extraction  of  biomass,  metal  ores,  non-metallic  minerals  and  fossil  energy  materials. 
Section 4.6 is on physical trade (Tables B to E) and section 4.7 continues with compilation guidelines 
for domestic processed output (Table F). Section 4.8 provides guidelines for balancing items (Table 
G). Finally, section 4.9 presents guidelines for material flow aggregates in raw material equivalents 
(Table I). 

146.  One important notification is made:  The classification of materials  – in particular its coding  – 
has  been  revised  (see  paras.  129ff).  The  previously  separated  material  classifications  for  various 
questionnaire tables have been integrated into one list. 

4.1. General remarks on data sources and 

compilation 

147.  Like in the case of national accounts, the compilation of EW-MFA is based on a wide range of 
existing statistical data sources and  does not require statistics that are specifically collected for the 
purpose of compiling EW-MFA. Sometimes the existing statistical sources do not provide the exact 
information  needed  for  EW-MFA.  In  such  cases  compilers  of  EW-MFA  undertake  respective 
modifications and adjustments. 

148. 
In  the  context  of  EW-MFA  compilation  three  principal  categories  of  existing  statistical  data 
sources can be distinguished: (i) specific national sources of statistical data, (ii) EU-wide harmonised 
sources of statistical data, and (iii) some important international sources of statistical data, such as 
those from the Food and Agriculture Organization (FAO) of the United Nations, the British Geological 
Survey (BGS), and the United States Geological Survey (USGS). 

149.  As  a  general  principle,  compilers  of  EW-MFA  should  give  priority  to  specific  national  data 
sources (i). This handbook cannot make any references to specific national data sources (i) because 
these vary from country to country. Instead this handbook makes references to EU-wide harmonised 
sources of statistical data (ii) and some international data sources (iii)  and provides guidelines how 
those may be used for compiling EW-MFA. 

150.  National  sources  of  statistical  data  include,  besides  specific  national  statistics  also  EU-wide 
harmonised statistics, such as production statistics, international trade in goods statistics, energy and 
agricultural statistics. Often, the national versions of such EU-wide harmonised statistics may provide 
more details than those submitted to and disseminated by Eurostat. 

International  sources  of  statistical  data  should  preferably  be  consulted  for  cross-checking 
151. 
national data sources and for filling gaps which are not covered by national data sources or in cases 
where the quality of the national sources is considered insufficient. Often, international organisations 

Economy-wide material flow accounts handbook 

37 

Compilation guidelines 

4 

providing international data sources manipulate the original data received from countries. Compilers 
of  EW-MFA  are advised  to contact  and cooperate  with  those  national  bodies  that  report respective 
data to international organisations in order to avoid inconsistencies. 

152.  Before compiling EW-MFA, the original data sources may have to be adjusted and aligned to 
the  required  statistical  principles,  definitions,  accounting  rules,  and  classifications  relevant  for  EW-
MFA  (see  section  2.1).  E.g. not  all  data  sources  report in  metric  tonnes  and  data  reported  in  other 
units  need  to  be  converted.  Or,  amounts  of  gross  ore  need  to  be  derived  from  statistics  reporting 
metal content only. Another adjustment need may arise from the fact that the original data are not yet 
adjusted to the residence principle (see paras. 26ff.). 

153.  Certain  EW-MFA  items  for  which  data  are  not  directly  available  (e.g.  grazed  biomass,  crop 
residues, oxygen for combustion processes) need to be estimated – often based on statistical data 
sources  that  are multiplied with  specific  coefficients,  e.g.  those  available  in  the  compilation  tools of 
the  EW-MFA  questionnaire.  Compilers  of  EW-MFA  should  always  search  for  and  apply  country-
specific coefficients and factors. Using default average coefficients presented in this chapter further 
below constitute only the second best choice. 

4.2. Domestic extraction of biomass (Table 

A) 

154.  Domestic  extraction  of  biomass  (MF.1)  records  material  flows  from  the  environment  to  the 
economy  related  to  the  human  appropriation  of  cultivated  and  non-cultivated  biomass.  While  the 
latter  (e.g.  wild  fish  catch,  hunting  and  gathering,  logging  from  natural  forests)  can  be  measured 
straightforwardly  at  the  boundary  between  environment  and  economy,  the  former  cannot  and  by 
convention  the  so-called  'harvest-approach'  has  been  introduced  (see  chapter  2,  paras.  34ff.  and 
74ff.).  Amounts  harvested  from  cultivated  biological  resources  are  available  from  agriculture  and 
forestry harvest statistics.  

155. 
In the European Union, the domestic extraction of biomass has been rather constant over the 
last two decades, ranging between 3.1 and 3.5 tonnes per capita. This is a bit less than 30% of total 
domestic extraction of materials within the European Union. 

4.2.1. 

Classification overview 

156.  The classification of material flows for domestic extraction of biomass has four sections at the 
two  digit  level:  the  items  MF.1.1  and  MF.1.2  cover  the  harvest  of  common  agricultural  crops  and 
plants;  item  MF.1.3  represents  harvest  from  cultivated  timber  resources;  item  MF.1.4  comprises  all 
biomass extraction from non-cultivated (wild) natural biological resources (see Annex A). 

It is important to note that cultivated livestock (e.g. cows, pigs) is not a natural input and hence 

157. 
excluded from EW-MFA's domestic extraction (Table A of EW-MFA questionnaire). 

4.2.2. 

Data sources 

158.  Statistical reporting of harvest from cultivated biomass stocks in agriculture and forestry has a 
long  tradition.  Most  fractions  of  biomass  harvest  are  reported  by  national  statistical  offices  (or 
national  ministries  and/or  agencies  concerned  with  agriculture  and  forestry)  in  their  series  of 
agricultural,  forestry,  and  fishery  statistics.  Additional  information  useful  for  biomass  accounts  may 
be  provided  by  national  food,  feed,  and  wood  balances.  The  accounting  frameworks  are  well 
established and have a high degree of international standardisation and accuracy.  The collection of 
many biomass harvest data is harmonised at European level. 

Economy-wide material flow accounts handbook 

38 

Compilation guidelines 

4 

159.  The  most  important  harmonised  data  sources  for  the  calculation  of  domestic  extraction  of 
biomass at the national and the European level are: 







Annual crop statistics (see Eurostat online database: apro_acs_a);

Forestry statistics: Roundwood removals (see Eurostat online database: for_remov);

Fishery statistics: Catches (see Eurostat online database: fish_ca_main);

160.  Eurostat's  annual  crop  statistics  (ACS)  provide  data  on  area  under  cultivation,  harvested 
production  and  yield  for  more  than  100  crops.  Agricultural  production  of  crops  includes  marketed 
quantities,  as  well  as  quantities  consumed  directly  on  the  farm,  losses  and  waste  on  the  farm  and 
losses  during  transport,  storage  and  packaging.  The  harvested  production  (thousand  tonnes)  is 
accompanied by respective humidity degree, i.e. the moisture content of the harvested amount. The 
metadata  provide  more  details,  in  particular reference  shall  be  made  to  the  Eurostat  Handbook  for 
Annual Crop Statistics (Eurostat 2017b) which is annexed to the metadata. 

161.  European  forestry  statistics  based  on  the  Joint  Forest  Sector  Questionnaire  (JFSQ)  provide 
data on 'roundwood removals' (for_remov). Removals of roundwood comprise all quantities of wood 
felled and removed from the forest and other wooded land or other felling sites. They are measured 
in  cubic  metres  and  need  to  be  converted  into  tonnes  by  EW-MFA  compilers.  Statistics  on  the 
volume  of  standing  timber  stock  and  its  annual  net  increment  is  provided  in  the  data  set  'wood 
volumes' (for_vol). Although this data is disseminated by Eurostat it is produced by FAO and Forest 
Europe. 

162.  Catches  of  fish,  crustaceans,  molluscs  and  other  aquatic  organisms  caught  in  commercial, 
industrial and recreational fishing operations are reported in tonnes live weight.  

163.  Supplementary  sources  for  closing  gaps  and  for  cross-checking  are  the  Eurostat  complete 
agricultural  statistical  database,  within  which  the  Farm  structure  and  Economic  Accounts  for 
Agriculture (EAA)24 datasets can be found. 

164.  The  statistics  on  structure  of  agriculture  holdings  provide  data  on  area  used  for  crop 
cultivation (notably, annual crop statistics also provide data on areas and yields). The EAA primarily 
report  in  monetary  units,  but  internally  the  monetary  estimates  are  usually  based  on  physical 
statistical data or estimates. 

165.  Another  rather  comprehensive  international  source  of  data  on  biomass  extraction  is  the 
statistical  database  by  the  United  Nations  Food  and  Agricultural  Organization  (FAO).  The  FAO 
database  covers  a  huge  range  of  data  concerning  agriculture,  forestry,  and  fishery,  and  the  food 
system on the level of nation states in time series since 1961. 

4.2.3. 

Data compilation 

General approach 

166.  The  so-called  'harvest-approach'  (see  chapter  2,  paras.  34ff.  and  74ff.)  is  applied  by  using 
mainly statistics on harvested amounts of biomass. The above mentioned primary data sources may 
have data gaps. Possible gaps  must be closed by additional statistical information or by estimation 
models. Some entries of EW-MFA are outside the scope of the above primary data sources, i.e. they 
are  not  covered  by  the  classification  of  that  statistical  source.  In  other  cases  data  for  existing 
classification items may not be reported at the national level (missing data), data may be inaccurate 
or  reporting  could  be  systematically  biased  (e.g.  under-reporting).  The  risk  for  estimation  errors  is 
particular high for 'fodder crops and grazed biomass' (MF.1.2.2.1 and 1.2.2.2). These items need to 
be  partly  estimated/modelled  whilst  their  size  is  significant  (about  30%  of  domestic  extraction  of 
biomass).  

24  The  Economic  Accounts  for  Agriculture  (EAA)  are  a  satellite  account  of  the  European  system  of  national  and  regional  accounts, 
adapted  to  the  specific  nature  of  the  agricultural  sector,  providing  complementary  information  and  concepts.  Although  the  structure  of 
EAA matches very closely to that of national accounts, their compilation requires the formulation of appropriate rules and methods 

Economy-wide material flow accounts handbook 

39 

Compilation guidelines 

4 

167.  As  far  as  agricultural  crop  production  is  concerned,  it  is  recommended  to  employ  the 
Economic  Accounts  for  Agriculture  (EAA)  as  a  secondary  data  source  for  closing  data  gaps.  The 
EAA  are  published  in  monetary  terms.  However,  usually  the  compilation  of  the  monetary  data  is 
internally  based  on  physical  data  and  estimates.  Note  that  the  EW-MFA  is  designed  as  a  physical 
accounting system. Therefore it should be ensured that the results of both systems are harmonised 
both at the conceptual and at the data level. 

Moisture content (humidity degree) 

168.  A characteristic feature of all types of biomass is its considerable moisture content (mc) also 
referred to as humidity degree. The moisture content, respectively humidity degree, is very variable 
across plant parts, species, and vegetation periods.  

169.  As a general rule,  EW-MFA record the domestic extraction of biomass  (MF.1) in wet weight, 
i.e.  the  weight  of  the  crop  at  harvest.  Exceptions  are  the  sub-items  MF.1.2.2  'Fodder  crops  and 
grazed biomass' and MF.1.3 'Wood' which are recorded on the basis of a standard humidity degree 
of 15% (also referred to as dry-weight) if estimated. 

170.  Eurostat's annual crop statistics (ACS) report the harvested amounts at its weight at the time 
of  harvest  (wet  weight).  Eurostat  collects  and  publishes  both,  the  harvested  production  amount  (in 
tonnes) and the respective (national, i.e. country specific) humidity degree. Eurostat has developed a 
methodology  to  re-calculate  the  harvested  amounts  assuming  a  standard  European  humidity  (see 
Table  3  in  ACS  Handbook  p.11):  This  re-calculation  is,  however,  only  applied  for  estimating  EU 
aggregates.  As  a  consequence  the  EU  aggregates  are  not  necessarily  equal  to  the  sum  of  the 
nationally  reported  harvest  amounts.  Countries  may  as  well  apply  standard  European  humidity 
degrees and report harvest amounts based on those to Eurostat. 

171. 
In cases where ACS is used (most of MF.1.1 and MF.1.2) compilers of EW-MFA should use 
the  harvested  production  amounts  reported  by  national  statistical  sources  (most  likely  employing 
country specific national humanity degrees).  

172.  Exceptions are 'fodder crops and grazed biomass' (MF.1.2.2)25. By convention these are to be 
recorded in air dry weight, which is standardised by a humidity degree of 15%. See also paras. 189ff. 

Biomass production by households for own consumption 

173.  Following  the  rules  of  national  accounts  (ESA  and  SNA  respectively)  which  are  also 
applicable  to  EW-MFA,  production  of  agricultural  goods  for  own  final  consumption  has  to  be 
regarded  as  domestic  extraction.  However,  there  are  only  few  reliable  data  sources  or  estimation 
procedures available for quantifying those items in physical terms. In Eurostat's online database the 
production of fruits and vegetables in kitchen garden of agricultural households is included in the list 
of  crop  production  items  (kitchen  gardens),  which  however  would  only  be  a  fraction  of  total 
agricultural own account production in home gardens. But only some few countries report estimates 
for even those items. However, as far as data are reported that information should be included into 
domestic extraction estimate. 

Biomass waste from management of parks, infrastructure areas, gardens etc. 

174.  A  significant  amount  of  biomass  is  generated  as  a  by-product  of  management  of  home 
gardens, infrastructure areas, public parks, and sports facilities etc. A certain fraction of this biomass 
flow  (e.g.  mown  grass,  woody  biomass,  residues  from  pruning  and  foliage  etc.)  may  be  subject  to 
further  economic  use,  e.g.  for  energy  generation  or  the  production  of  compost  or  it  may  appear  in 
waste  statistics.  In  EW-MFA  these  fractions  are  regarded  as  domestic  extraction  of  biomass 
(domestic  processed  output,  respectively).  However,  due  to  lack  of  reliable  data  sources  and 
estimation procedures, they are currently not accounted for. Recently, this biomass flow has received 
increasing attention in the context of strategies for sustainable resource use and might be included at 
a later stage of EW-MFA method development. 

25 as well as 'Wood' (MF.1.3) which is also recorded with a standard moisture content (humanity degree) of 15% 

Economy-wide material flow accounts handbook 

40 

Compilation guidelines 

4 

Crops (excluding fodder crops) – MF.1.1 

175.  This class includes primary  harvest of all crops from  utilised agricultural area excluding crop 
residuals,  fodder  crops,  and  grazed  biomass.  MF.1.1  includes  major  groupings  of  crops  such  as 
cereals, dry pulses and protein crops, root crops, industrial crops, fresh vegetables, permanent crops 
etc. 

176.  The  domestic  extraction  of  MF.1.1  'crops  (excluding  fodder  crops)'  is  widely  covered  by 
agricultural crop statistics. Agricultural crop statistics usually report data in  mass units of harvested 
amounts  (wet  weight,  i.e.  weight  as  at  harvest)  which  may  be  used  directly  to  compile  Table  A  of 
EW-MFA questionnaire.  

177.  Annex  1  of  the  EW-MFA  questionnaire  provides  the  correspondences  to  European  annual 
crop statistics (ACS). For most material groups and sub-groups under MF.1.1 corresponding codes 
of  annual  crop  statistics  can  be  easily  identified  with  the  exception  of  MF.1.1.A  'other  crops 
(excluding  fodder  crops)  n.e.c.'  for  which  major  gaps  occur  in  the  annual  crop  statistics.  Additional 
estimations are required, see following paragraphs. 

Other crops (excluding fodder crops) n.e.c. (MF.1.1.A) 

178.  The domestic extraction of some specific crops like flowers and ornamental plants (crop code 
N0000)  and  seeds  and  seedings  (crop  code  E0000)  which  are  to  be  reported  under  the  item 
MF.1.1.A  are  covered  by  ACS  but  provided  in  thousand  hectares.  The  area  information  has  to  be 
converted into tonnes by employing yield factors. Preferably specific national information on average 
yields should be used. If no national yield factors are available Table 5 presents approximate  yield 
factors compiled by IFEU-Institute Heidelberg which may be applied. 

179.  MF.1.1.A also comprises the ACS items (reported in tonnes) tobacco (crop code I3000), hops 
(crop  code  I4000),  aromatic,  medicinal  and  culinary  plants  (crop  code  I5000),  energy  crops  n.e.c. 
(crop  code  I6000),  other  industrial  crops  (crop  code  I9000)  and  other  permanent  crops  (crop  code 
PECR926). 

Table 5: Average yield factors for selected agricultural crops and plants 

Crop/plant 

Nurseries 

Average: expert estimate 

Outdoor-flowers and ornamental plants 

Under glass-flowers and ornamental plants 

Aster 

Rose 

Yield 

(t/hectare) 

51.3 

22 

123.19 

Seeds and seedlings 

Beet seeds 

2.43 - 4.86 

Sugar beet seeds 

0.9 - 1.8 

Source: IFEU-Institut Heidelberg based on sources for Germany 

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

180.  This class is further broken down into: 





Crop residues (used) – MF.1.2.1 and

Fodder crops and grazed biomass – MF.1.2.2

which are further explained below. 

26 The item PECR9 includes Christmas trees. See section 2.5.9 p.19 in Eurostat Handbook for Annual Crop Statistics 

Economy-wide material flow accounts handbook 

41 

Compilation guidelines 

4 

Crop residues (used) – MF.1.2.1 

181. 
 The  amounts  of  harvested  production  of  crops  as  reported  in  annual  crop  statistics  include 
marketed  quantities,  as  well  as  quantities consumed  directly  on  the  farm,  losses  and  waste  on  the 
farm and losses during transport, storage and packaging. In many cases, these harvested amounts 
form only a fraction of total growing of biomass of the respective crop. The residual biomass, such as 
straw, leaves etc., is not included in the annual crop statistics. Nevertheless, those crop residues are 
often subject to further economic use and hence to be included in EW-MFA. A large fraction of crop 
residues is used as bedding material in livestock husbandry but crop residues may also be used as 
feed, for energy production, or as industrial raw material. 

182. 
In  EW-MFA  used  crop  residues  are  regarded  as  domestic  extraction,  disregarding  whether 
they  are  sold  or  used  for intra-unit  consumption.  Residues  which  are  left  in  the  field  and  ploughed 
into the soil or burned in the field are not accounted for as used extraction. This is important to bear 
in mind as it concerns the category of 'green manure' (code Q0000) in annual crop statistics. 

183.  EW-MFA distinguishes between two types of crop-residues: 





MF.1.2.1.1 Straw of cereals (all harvested straw of cereals including maize) and

MF.1.2.1.2 all other crop-residues

In most European countries all other crop residues will refer to tops and leaves of sugar beets 

184. 
and only occasionally to residues from other crops e.g. sugar cane, etc. 

185.  The items for crop residues are not covered by any other European statistics; currently some 
data  are  available  for  some  countries  in  the  so-called  Gross  Nutrient  Balances.  If  used  crops 
residues are also not reported by other national sources27 an estimation procedure has to be applied 
for  the  purpose  of  EW-MFA.  The  following  estimation  approach  is  suggested  which  is  also 
implemented as compilation tool in the EW-MFA questionnaire ('Crop residues v1' sheet): 



Step 1: Identification of crops which provide residues for further socio-economic use

In most cases this will include all types of cereals, sugar crops, and oil bearing crops. Only in 

186. 
exceptional cases other crops need to be considered. 



Step 2: Estimation of available crop residues via harvest factors

The procedure to estimate the amount of crop residues makes use of assumptions about the relation 
relation between primary harvest and residues of specific crops. In agronomics, different measures 
are used for this relation: the most prominent ones are the harvest index, which denotes the share 
of primary crop harvest in the total aboveground plant biomass, and the grain to straw ratio. These 
relational measures are specific for each crop. Based on these relational measures, a harvest factor 
can be calculated, which allows for the extrapolation of total residue biomass from primary crop 
harvest as reported in crop statistics. Typical harvest factors, which can be used in absence of 
national information, are provided in  

187.  Table 6. 

Available crop residues [ t ]  =  primary crop harvest [ t  ] * harvest factor 

27  These  amounts,  at  least  in  terms  of  monetary  values  (also  for  the  intra-unit-use)  should  be  included  in  the  background  data  of  the 
economic accounts for agriculture (EAA) as part of the intermediate consumption:  - position 19063 Animal feeding stuffs – feeding stuffs 
produced and consumed by the same holding and 19900 other goods and services (for example for bedding materials). Both  positions 
also include other flows so their total cannot be directly used; but usually these crops residues are a part of it and should appear in the 
calculations of the EAA 

Economy-wide material flow accounts handbook 

42 

Compilation guidelines 

4 

Table  6:  Standard  values  for  harvest  factors  and  recovery  rates  for  the  most  common 
crop residues used in Europe 

Harvest factor  Recovery rate 

Wheat 

Barley 

Oats 

Rye 

Maize 

Rice 

All other cereals 

Rape seed 

Soy bean 

Sugar beet 

Sugar cane 

  Source: Wirsenius, 2000 

1 

1.2 

1.2 

1.2 

1.2 

1.2 

1.2 

1.9 

1.2 

0.7 

0.5 

0.7 

0.7 

0.7 

0.7 

0.9 

0.7 

0.7 

0.7 

0.7 

0.9 

0.9 

  Step 3: Estimation of fraction of used residues  

In most cases, only a certain fraction of the total available crop-residue will be further used. The 
The actual fraction of crop residues used is termed recovery rate. It can be estimated based on 
expert knowledge or specific studies. It should be noted that it may vary considerably across regions, 
countries, and over time. In cases in which no country-specific information is available, recovery 
rates provided in  

188.  Table 6 can be applied for European countries. 

Used crop-residues [t]  =  available crop-residues [t] * recovery rate 

Fodder crops and grazed biomass – MF.1.2.2 

189.  MF.1.2.2  fodder  crops  and  grazed  biomass  subsumes  different  types  of  roughage.  Not 
included  are  commercial  feed  crops  such  as  barley,  soy  bean  etc.  the  harvest  of  which  has  been 
counted elsewhere (MF.1.1). 

It is important to note that amounts of MF.1.2.2 'fodder crops and grazed biomass' are to be 

190. 
recorded in air dry weight, which corresponds to a humidity degree of 15%. 

191.  Some components of MF.1.2.2 can be voluntarily reported in European annual crop statistics 
ACS (since 2015 based on an ESS agreement).  

192.  MF.1.2.2.1 'Fodder crops' correspond to the ACS items: 

  Other root crops n.e.c. (crop code R9000), and 


  Plants harvested green from arable land (crop code G0000), with its sub-classes: 


Economy-wide material flow accounts handbook 

43 

 
 
 
 
 
 
 
Compilation guidelines 

4 

o  Temporary grasses and grazings (G1000), 

o  Leguminous plants harvested green (G2000) 

 

Lucerne (2100) 

  Other leguminous plants harvested green n.e.c. (G2900) 

o  Green maize (G3000) 

o  Other plants harvested green from arable land (G9000) 

  Other cereals harvested green (excluding green maize) (G9100) 

  Other plants harvested green from arable land n.e.c. (G9900) 

193.  Notably, ACS report those in wet weight (weight as at harvest).  If ACS is used, compilers of 
EW-MFA  have  to  convert  the  respective  amounts  to  a  standard  humidity  degree  of  15%  (air  dry 
weight). 

194.  MF.1.2.2.2  'Grazed  biomass'  is  not  reported  by  European  ACS.  It  has  to  be  estimated  (see 
further below). European ACS only report the area for permanent grassland (crop code J0000) which 
can  be  used  for  plausibility  checking.  Two  main  estimation  methods  have  been  developed  to 
estimate  MF.1.2.2.2  'grazed  biomass':  the  supply-side  approach  and  the  demand-side  approach. 
Both are explained in the following. Both approaches are implemented in a compilation tool within the 
EW-MFA questionnaire (sheet: 'Grazed biomass v1'). Ideally both approaches should be undertaken 
to crosscheck the results. 

Supply-side approach 

195.  The  supply-side  approach  attempts  to  close  gaps  in  data  for  individual  categories  of  fodder 
crops and grazed biomass. 

196.  MF.1.2.2.1 'Fodder crops (including biomass harvest from grassland)': Data may be available 
in  ACS,  see  above  para.  192.  If  not  one  should  try  to  refer  to  internal  estimates  of  economic 
accounts for agriculture EAA where fodder crops (including biomass harvest from grassland) have to 
be  completely  covered  in  monetary  terms.  The  underlying  physical  data  or  models  from  the  EAA 
could also be used to close those gaps. 

197.  MF.1.2.2.2  'Grazed  biomass':  A  significant  amount  of  fodder  is  directly  taken  up  by  animals 
from  grazing  pastures.  This  grazed  biomass  is  to  be  regarded  as  domestic  extraction  according  to 
the  EW-MFA  conventions.  Physical  amounts  on  the  uptake  of  biomass  from  pastures28  are  not 
directly  available  in  European  annual  crop  statistics.  The  utilised  agricultural  area  in  form  of 
permanent grasslands (code J0000 in annual crop statistics) is included though. 

198. 
Information  on  amounts  of  grazed  biomass  might  be  available  from  national  gross  nutrient 
balances, form national feed balances or from agricultural experts. These data can be used for EW-
MFA.  If  necessary,  quantities  given  in  other  units  have  to  be  converted  into  air  dry  weight  (15  % 
moisture content) with the support of expert knowledge.  

199.  Another possible source – if it exists at national level – may be animal feed balances. 

200.  For countries with no or with incomplete direct data grazed biomass supply-side estimates via 
grazed  area  and  information  on  area  yield  can  possibly  be  applied.  Often,  statistical  offices  and 
Eurostat29  provide  data  on  the  extent  of  grazing  land  (often  differentiated  by  quality  or  intensity)  in 
their  agricultural  or  land  use  statistics.  Based  on  information  on  the  extent  of  pastures  and  typical 
area yields, the biomass taken up by grazing can be calculated. 

201.  Country or region specific area yields of pastures and rangelands can be estimated based on 

28  Like  for  crop  residues,  the  grazed  biomass  (except  the  one  grazed  in  'wild'  pastures,  like  e.g.  Alpine  pastures)  is  included  in  the 
intermediate consumption of the EAA in the position 19063  Animal feedingstuffs  – feedingstuffs produced and consumed by the same 
holding 
29  Eurostat's  annual  crop  statistics  include  the  utilised  agricultural  area  for  the  category  of  'permanent  grassland'  (code  J0000)  which 
does most likely not include wild pastures. Notably, the yields from 'permanent grassland' may include energy crops and not only grazed 
biomass 

Economy-wide material flow accounts handbook 

44 

 
 
                                                           
Compilation guidelines 

4 

different  sources.  As  mentioned  above,  Eurostat  online  database  reports  for  some  countries  the 
actual  uptake  of  grass  per  hectare.  For  countries  with  no  direct  data  it  could  be  considered  to 
estimate the uptake of  grazed biomass by utilising information on area yields (kg per hectare) from 
other countries or a mix of other countries with similar natural conditions. 

Grazing potential [t at 15% mc] = pasture area [ha] * pasture yield [t at 15% mc / ha] 

202.  Those  calculations  should  be  cross-checked  as  far  as  possible  with  expert  knowledge  and 
literature  data.  Further,  Table  7  provides  information  on  typical  grazing  yields  potential  for different 
quality types of pastures in Central Europe (based on data for Austria). 

Table 7: Typical area yield of permanent pastures 

Yield range [t at 15 % mc / ha]  Average yield [t at 15 % mc / ha] 

Rough grazing, alpine pasture 

Extensive pasture 

Improved pasture 

<1 

1-5 

5-10 

0.5 

2.5 

7 

Source: The values are derived from data for Austrian grassland systems given in Buchgraber et al. (1994) and can be assumed typical 
for Central Europe 

Demand-side approach 

203.  The  demand-side  approach  takes  the  annual  fodder  requirement  of  the  existing  livestock  as 
the  starting  point  for  estimating  the  domestic  extraction  of  fodder  crops  and  grazed  biomass 
(MF.1.2.2). 

204.  The demand for grazed biomass can be estimated starting from estimates of typical roughage 
requirements  of  ruminants  and  other  grazing  animals  and  information  on  livestock  numbers.  Daily 
roughage intake depends on the live weight of the animal, animal productivity (e.g., weight gain, milk 
yield),  and  the  feeding  system  (e.g.  share  of  concentrate),  and  may  vary  considerably  within  one 
species. This method is based on European average values and allows a rough estimate. 

Roughage requirement  =  livestock [number] * annual feed intake [t per head and year] 

205.  European average factors for roughage uptake by livestock species are provided in  Table 8. 
The values are given in air dry weight (i.e. at a moisture content of 15 %) and take into consideration 
that the share of market  feed (industrial fodder products)  in total feed ranges between 5-20  % (dry 
matter basis, average across all species). 

Table 8: Typical roughage intake by grazing animals in Europe 

Daily intake (range) 

Annual intake 

Annual intake 

[kg/head and day] 

(range)[t/head and year] 

(average)[t/head and year] 

Cattle (and buffalo) 

10-15 

3.6-5.5 

4.5 

Economy-wide material flow accounts handbook 

45 

Compilation guidelines 

4 

Daily intake (range) 

Annual intake 

Annual intake 

[kg/head and day] 

(range)[t/head and year] 

(average)[t/head and year] 

Sheep and goats 

Horses 

Mules and asses 

1-2 

8-12 

5-7 

0.35-0.7 

2.9-4.4 

1.8-2.6 

0.5 

3.7 

2.2 

Source: The values are typical for industrialised livestock production systems and derived from national feed balances and literature 
(Wirsenius, 2000; Hohenecker, 1981; Wheeler et al., 1981; BMVEL, 2001) 

206.  Roughage  uptake  may  be  covered  from  grass  type  fodder  crops,  hay  or  silage,  or  from 
grazing  and  industrial  fodder  products,  as  suggested  by  the  following  formula.  To  estimate  grazed 
biomass,  total  roughage  requirement  has  to  be  reduced  by  the  amount  of  fodder  crops  including 
biomass harvest from grassland (item MF.1.2.2.1) and industrial fodder products30. 

207. 
In  addition,  if  'green  maize'  used  for biogas  production  is  identified  in  MF.1.2.2.1,  it  must  be 
excluded, i.e. added to roughage requirement, when estimating the demand for grazed biomass, as 
shown below. 

Demand for grazed biomass   =   roughage requirement [t at 15% mc] 

– fodder crops incl. biomass harvest from grassland, MF.1.2.2.1 [t at 15% mc]

 + green maize used for biogas production 

208. 
If estimates for grazed biomass are available from the supply-side approach, they should be 
used for crosschecking  with estimates from the demand-side approach. If the  two estimates do not 
match, the underlying assumptions should be reviewed, which may after expert consultation lead to 
an adaptation of the estimates. Reasons for differences may be overgrazing of pasture resources or 
significant  grazing  on  areas  other  than  those  reported  as  pasture  or  'permanent  grasslands'  in 
statistics used for the estimates (e.g. animals could graze also on non-agricultural utilised area such 
as woodlands, waste lands etc.). 

Wood – MF.1.3 

209.  This item records the biomass harvested from cultivated and non-cultivated forests, whereby 
the latter is quantitatively less important in Europe. In the case of cultivated forests, EW-MFA records 
by  convention  the  harvested  amounts  of  wood,  following  the  so-called  'harvest-approach  (see 
chapter (see chapter 2, paras. 34ff. and 74ff.). 

 The  following  sub-items  are  recorded  under  the  domestic  extraction  of  wood:  timber 

210. 
(industrial round-wood) (MF.1.3.1) and fuel wood and other extractions (MF.1.3.2). 

Timber (industrial roundwood) (MF.1.3.1) and wood fuel and other extraction (MF.1.3.2) 

211.  Statistical  data  on  items  MF.1.3.1  timber  (industrial  round-wood)  and  part  of  MF.1.3.2  wood 
fuel  and  other  extraction  can  be  found  in  Eurostat  forestry  statistics,  namely  data  set  'Roundwood 
removals by type of wood and assortment' [for_remov].  

212.  Roundwood  removals  (codes  RW_IN  for  industrial  roundwood  and  RW_FW  for  fuelwood, 
including  wood  for  charcoal)  are  reported  in  thousand  cubic  metres  in  for_remov.  For  EW-MFA's 

30 And also by part of the crops under MF.1.1 (barley, grain, maize etc.) to avoid an over-estimation. This should not be neglected. E.g. 
Swiss  animal  feed  balance  reveal  that  these  represent  4%  of  the  intake  of  cattle.  This  can  be  probably  higher  in  countries  with  for 
example beef meat production where animals don’t go so much in the pastures 

Economy-wide material flow accounts handbook 

46 

Compilation guidelines 

4 

domestic extraction, cubic metres have to be converted into tonnes. The conversion factors differ by 
tree species. If no national conversion factors are available the international default factors as given 
in Table 9 can be applied. 

Table 9: Conversion factors from cubic metres to metric tonnes for coniferous and non-
coniferous round wood (applicable for both, 'over bark' or 'under bark')31 

Density [t at 15 % moisture content / m3]

Coniferous 

Non-coniferous 

0.52 

0.64 

213. 

Source:  Good Practice  Guidance  for Land  Use,  Land-Use  Change and  Forestry, IPCC  National  Greenhouse Gas Inventories 

Programme (Penman et al., 2003; Table 3A.9-1, please note that moisture content in Penman et al. is zero) 

214.  Roundwood  removals  in  Eurostat  forestry  statistics  distinguish  between  'under bark'  (without 
bark)  and  'over  bark'  (including  the  bark).  Bark  accounts  for  approximately  10  %  of  stem  wood 
weight. Significant parts of the bark are subject to further economic uses (e.g.,  energy production). 
The  part  of  the  bark  which  is  used  has  to  be  regarded  as  domestic  extraction  in  EW-MFA.  All 
biomass which remains in the forest and is not used (branches, root-stock etc.), is not accounted as 
domestic  extraction  in  EW-MFA.  It  should  be  assumed  that  all  harvested  wood  over  bark  which  is 
statistically  reported  is  used  economically.  I.e.  compilers  of  EW-MFA  should  use  reported amounts 
for 'over bark' if available and elsewise those available and reported for 'under bark'.  

215.  Other  extractions  from  forest:  This  subset  of  MF.1.3.2  includes  natural  gum,  cork  and  other 
forest products (see Eurostat 2002; Table 3a). Other wild products which are related to wooded land 
such as wild mushrooms, truffles, berries, nuts, wild animals and products from wild animals etc. are 
reported  under  the  item  MF.1.4.3  hunting  and  gathering.  Short  rotation  wood,  such  as  Christmas 
trees and poplars, are reported under classification item MF.1.1.A. 

Net increment of timber stock (memo item) (MF.1.3 MEMO) 

216.  The  classification  entry  MF.1.3.  MEMO  'Net  increment  of  timber  stock'  is  a  memo-item  (see 
para. 91) and hence not taken into account when aggregating  domestic extraction over all material 
classes.  It  reports  the  growth  (annual  increment)  of  cultivated  timber  which  –  according  to  national 
accounts' concepts – is considered to be the output of the production activities in forestry. This memo 
item has been included in order to enable comparisons between EW-MFA's 'harvest approach' and 
national accounts' concepts.). 

217.  This memo item can be derived from existing European  statistics.  Eurostat's data set 'Wood 
volume'  [for_vol]  reports  the  item  'Net  annual  increment  in  forests  available  for  wood  supply  (NAI)' 
(code  NAI_FAWS).  NAI  denotes  the  average  annual  growth  net  of  the  average  annual  natural 
mortality. It can be used to approximate the memo item MF.1.3.M.  

218.  Data stem from FAO and are re-published by Eurostat. Data are available for selected years 
(currently  1990,  2000,  2005,  2010  and  2015).  Those  data  should  also  be  available  from  national 
forest  inventories.  Further  information  on  this  item  can  be  obtained  from  the  database  of  the 
European  Forest  Institute.  Data  reported  in  volume  [m³]  should  be  converted  into  mass  [t  at  15  % 
moisture content] by using the factors provided in Table 9.  

219.  So  far,  the  memo  item  MF.1.3.M  has  not  been  considered  when  EW-MFA  aggregates  are 
derived.  Currently  EW-MFA  aggregates,  such  as  DMI  and  DMC,  take  into  account  the  amounts  of 
harvested timber (removals) i.e. MF.1.3 is the sum of MF.1.3.1 and MF.1.3.2. 

31 Those density factors refer to oven dry mass of wood, as for the purpose of IPCC a conversion from m3 to tonnes is required as an 
interim step for estimating carbon content of wooded biomass. But according to the conventions of EW-MFA biomass has to be reported 
in air dry weight (moisture content of 15 %). Therefore the original density factors of the IPCC publication were transformed into factors 
which convert solid cubic metres into metric tonnes at 15 % moisture content 

Economy-wide material flow accounts handbook 

47 

Compilation guidelines 

4 

Wild fish catch, aquatic plants/animals, hunting and gathering (non-cultivated 
biomass) – MF.1.4 

Item MF.1.4 relates to the domestic extraction of biomass material from non-cultivated stocks 
220. 
of  wild  animals  and  plants  (natural  biological  resources).  It  includes  wild  fish  catch  (MF.1.4.1),  all 
other aquatic animals and plants (MF.1.4.2), and biomass from hunting and gathering (MF.1.4.3).  

Fish catch, aquatic animals/plants – MF.1.4.1 and MF.1.4.2 

221.  Data for domestic extraction of MF.1.4.1 and MF.1.4.2 may be available from national and/or 
European  fishery  statistics.  It  has  to  be  noted  that  data  are  reported  separately  for  cultivated  and 
non-cultivated  (i.e.  natural)  aquatic  biomass.  According  to  the  EW-MFA  principles  the  domestic 
extraction  of  biomass  only  includes  catches  from  non-cultivated  aquatic  biomass  stocks  (natural 
aquatic resources), i.e. wild fish and other aquatic animals and plants (see also section 2.2, paras. 
35-36). 

222.  Amounts of wild fish catch and extraction of other aquatic animals and plants  are reported in 
national  fishery  statistics  and  in  Eurostat's  fishery  statistics.  For  all  items  the  Eurostat  fishery 
statistics  provides  a  differentiation  between  (1) catch  of natural  (wild)  resources  and  (2) production 
from aquaculture (cultivated resources). The data for the former in mass units can be directly used 
for EW-MFA. The latter is not accounted for in EW-MFA because  it is a production process within 
the  economy.  In  accordance  with  the  national  account's  residence  principle  (see  paras.  26ff),  all 
landings by national vessels should be included, regardless of the geographic location of landings. 

Hunting and gathering – MF.1.4.3 

223.  Data on hunting and gathering (MF.1.4.3) is hardly available from official statistics; at least it is 
not included in any European statistic.  

224. 
Item  MF.1.4.3  hunting  and  gathering  refers  to  extraction  of  wild  non-aquatic  animals,  wild 
animal products and of wild crops and plants. Hunting comprises the hunting and trapping of animals 
for food, for their pelt or hide, for research purposes, zoos, or for use as pets. Breeding of game on 
holdings  should  not  be  included  under  this  position  (as  it  is  part  of  animal  cultivation).  Gathering 
includes the collection of non-cultivated mushrooms, truffles, berries, nuts, egg etc. 

225.  Hunting and gathering is quantitatively of minor significance and is only accounted for if data 
are available in national statistics.32 

226.  A  conversion  of  hunting  data  from  pieces  into  tonnes  might  be  necessary  by  referring  to 
information on average weight per piece (see Annex D). But it should be considered that determining 
the  average  life  weight  might  be  burdened  with  considerable  inaccuracy,  as  that  weight  is  usually 
only reported as a range. 

227.  Conceptually  the  weight  of  the  bowels  has  to  be  deducted  from  the  life  weight,  as  hunted 
animals  are  usually  disembowelled  directly  after  hunting  and  the  bowels  are  left  behind  in  the 
forest.33  Therefore those  parts  of  the  animals  have  to  be  regarded  as  unused  extraction.  The  used 
extraction comprises the disembowelled bodies including skins, head, and antlers. Usually estimated 
average life weight per piece is reported as the primary information. The share of the bowels differs 
considerably from species to species and usually no comprehensive information is available on that 
item. 

If  that  specific  information  on  unused  extraction  is  not  available  it  is  recommend  to  use  a 

228. 
simplified approach.34 

32 See: Deutscher Jagdschutz-Verband e.V. (Hrsg.): Jahresjagdstrecken Bundesrepublik Deutschland and Schweinert (2004), p 61. For 
Switzerland see  http://www.jagdstatistik.ch/  
33 And also part of the blood 
34 E.g. 20 % for big animals; one may assume that small animals (rabbits, birds etc.) are not disembowelled in the forest 

Economy-wide material flow accounts handbook 

48 

Compilation guidelines 

4 

4.3. Domestic extraction of metal ores (Table 

A) 

229.  Domestic extraction of  metal ores (MF.2)  records material flows from the environment to the 
economy related to mining of metallic minerals (ores) performed through underground or open-cast 
extraction, seabed mining etc. The intention of EW-MFA is to measure domestic extraction of metal 
ores at the point where the respective metal-containing material crosses the 'boundary' between the 
natural environment and the national economy (see paras. 34ff).  

230.  The  metal  containing  material  extracted  in  metal  mining  is  a  composite  material  including 
metals35 and other non-metal material. In EW-MFA the 'gross ore' following the 'run-of-mine' concept 
is  the  amount  accounted  for  (see  paras.  67ff.).  This  is  the  amount  of  raw  mined  metal  containing 
material  as  it  is  delivered  by  the  mine  cars,  skips,  or conveyors  and  prior to  treatment  of  any  sort. 
The amount of gross ore run-of-mine may be crushed into smaller pieces; but it must not be further 
separated or elsewise concentrated. Although the gross ore run-of-mine is a material conglomerate it 
excludes any non-metal-containing-material that has been (re-)moved to access the metal containing 
material  layers  –  so-called  'overburden',  which  is  material  of  any  nature  that  overlies  a  deposit  of 
useful materials (see paras. 67ff., in particular Table 1; see also paras. 64ff.). 

231. 
If  available,  data  on  the  'run-of-mine'  amounts  should  be  used.  Official  statistics,  however, 
may  be  available  only  for  the  production  output  of  mining  activities.  In  the  case  of  metal  mining 
further  separation  and  concentration  often  happens  on  site  so  that  there  may  be  significant 
quantitative  differences  between  the  amounts  extracted  and  those  leaving  the  gate  of  the  mine  in 
form of ready-to-sale products. Statistics on the production output from metal mining can be used to 
estimate  the  run-of-mine  amounts.  In  most  cases,  the  run-of-mine  amounts  of  metal  containing 
material  include  more  than  one  metal  –  so-called  'coupled  production'.  In  those  cases  the  run-of-
mine  amounts  need  to  be  distributed  and  assigned  to  the  various  metals.  A  specific  assignment 
method has been developed for this (see paras. 267ff). 

232.  Although  EW-MFA  primarily  seek  for  amounts  of  metal  ores  measured  in  'gross  ore  run-of-
mine' (see above) it has been considered useful and meaningful to additionally collect certain metal 
ores  in  terms  of  actual  'metal  content'  as  'memo-item'.  The  'metal  content'  is  important  for  further 
analyses.  In  addition,  it  can  be  used  for  cross-checking  the  amounts  reported  in  'gross  ore  run-of-
mine'. The EW-MFA questionnaire includes memo-items (see para. 91) in metal content for five non-
ferrous metals, namely copper, nickel, lead, zinc, and tin (see also  Table 2 and Annex A). Notably, 
these memo items are not taken into account for deriving EW-MFA indicators and aggregates. Their 
reporting is voluntary. 

233. 
In the European Union, the domestic extraction of  metal ores is comparably low. With 0.3 to 
0.4  tonnes  per  capita  it  is  only  about  3  %  of  total  domestic  extraction  within  the  European  Union. 
Significant metal ore mining happens only in a few Member States. According to Eurostat's structural 
business  statistics  about  300  enterprises  are  engaged  in  metal  ore  mining  EU-wide.  Iron  ore  is 
mainly mined in Sweden (about 30 Mt which is about 90 % of EU-wide iron ore mining). Non-ferrous 
metal ore mining amounts to about 150 Mt. Mentionable amounts are mined in Sweden (ca. 40 Mt), 
Poland  and  Bulgaria  (each  ca.  30  Mt),  Finland  (ca.  20  Mt),  Portugal  (ca.  10  Mt)  and  Spain  (ca.  10 
Mt). 

4.3.1. 

Classification overview 

234.  Metals  as  chemical  elements  are  systematised  and  listed  in  the  Periodic  Table  of  the 
Elements.  The  classification  of  material  flows  for  domestic  extraction  of  metal  ores  (see  Annex  A) 
has been based on the chemical characteristic  on the one hand, and on different classifications as 
practically applied by a range of potential data sources (see next section 4.3.2). On the 2-digit level 

35 In most cases a number of various metals. 

Economy-wide material flow accounts handbook 

49 

Compilation guidelines 

4 

metal  ores  are  distinguished  into  two  classes:  iron  (MF.2.1)  and  non-ferrous  metals  (MF.2.2).  The 
non-ferrous  metal  ores  are  further  broken  down  into  9  material  groups  (3-digits).  Due  to  the  high 
importance  of  certain  non-ferrous  metals  (critical  raw  materials)  it  may  be  considered  to  further 
increase detail down to a 4-digit level in future. 

235.  Platinum  group  metals  (PGM)  is  a  term  sometimes  used  to  collectively  refer  to  six  metallic 
elements  clustered  together  in  the  periodic  table.  The  six  platinum  group  metals  are  ruthenium, 
rhodium,  palladium,  osmium,  iridium,  and  platinum.  They  have  similar  physical  and  chemical 
properties, and tend to occur together in the same mineral deposits. 

4.3.2. 

Data sources 

236.  Data on the physical output of the metal mining industry can be obtained from various sources 
at national and international level. It is recommended to always contact the experts in charge of the 
respective national data sources in order to avoid misinterpretations of data which is a particular risk 
in the case of data on metal mining. 

European production statistics (PRODCOM) 

237.  The  European  statistics  on  the  production  of  manufactured  goods  (PRODCOM)  provide 
comparable  data  on  the  production  of  metal  ores.  However,  the  PRODCOM  is  less  suited  for  the 
compilation of EW-MFA domestic extraction of metal ores for various reasons. 

238.  The PRODCOM classification for metal mining output is rather aggregated. See Table 10 and 
Annex 2 of the EW-MFA questionnaire that reports the correspondence between PRODCOM-codes 
and MF-codes). 

Table 10: PRODCOM codes and labels related to metal ores 

Code 

Label 

07.10.10.00 

Iron ores and concentrates (excluding roasted iron pyrites) 

07.29.11.00 

Copper ores and concentrates 

07.29.12.00 

Nickel ores and concentrates 

07.29.13.00 

Aluminium ores and concentrates 

07.29.14.00 

Precious metal ores and concentrates 

07.29.15.00 

Lead, zinc and tin ores and concentrates 

07.29.19.00 

Other non-ferrous metal ores and concentrates 

239.  The production output reported by PRODCOM might be concentrate and/or ore whereby it is 
not clear whether the latter follows the 'run-of-mine' definition (see paras. 114ff., in particular Table 
1). This makes it almost impossible for EW-MFA compilers to derive the amounts of gross ore 'run-
of-mine' immediately from PRODCOM without further information. 

240.  The  completeness  (coverage)  of  the  PRODCOM  data  varies  considerably  across  countries 
and years; often due to confidentiality reasons or because small enterprises may not be included in 
the underpinning survey. 

241.  PRODCOM reports physical data for two production volumes: sold and total volume. Data on 
total volume are more comprehensive as they comprise also extracted materials which are not sold 
but  used  for  intermediate  consumption  within  the  extracting  establishment.  Therefore,  as  far  as 
PRODCOM data are used, the data on total volume and not on sold volume should be used for the 

Economy-wide material flow accounts handbook 

50 

Compilation guidelines 

4 

purpose of compiling figures on domestic extraction. 

National data sources (geological surveys, ministries, and industrial associations): 

242.  Further  information  may  be  available  from  specific  national  data  sources  on  metal  mining, 
such as statistics from geological surveys, ministries and industrial associations. 

Individual mining companies: 

243.  Annual  business  reports  of  individual  mining  companies  or  other  direct  information  from 
mining  companies  may  be  a  very  important  source,  especially  for  estimating  ore  grades  or  for 
identifying coupled production, i.e. where the extracted ore contains more than one metal (see paras 
267-277). 

International data sources: 

 Apart  from  national  mining  statistics,  especially  the  following  international  sources  can  be 

244. 
useful also for compilations at the national level: 









British Geological Survey (BGS): European Mineral Statistics;

United States Geological Survey (USGS): Minerals Yearbook;

Federal Ministry of Science, Research and Economy Austria: World Mining Data.

European Minerals Knowledge Data Platform (EU-MKDP)

245.  Note  that  the  metal  mining  output  is  predominantly  reported  as  metal  content  by  these  data 
sources. 

246.  Those  sources  use  as  far  as  possible  official  statistical  data  of  the  countries  concerned. 
‘Where official  data  are not  available  or where  there  is  reasonable  cause  to  doubt  the  accuracy  or 
completeness  of  such  data  information  is  sought  from  other  sources  such  as  geological  survey 
organisations,  chambers  of  mines,  universities, 
trade  associations  and  primary  producers 
themselves’ (British Geological Survey, 2011). 

247. 
In addition, the USGS provides detailed information on the mineral industry within the studied 
country,  in  particular  about  the  structure  of  the  mineral  industry  in  terms  of  commodity,  major 
operating companies, and major equity owners, location of main facilities, and annual capacity. 

248.  The estimates published by BGS and USGS are the results of comprehensive cross checking 
of various sources. 

4.3.3. 

Data compilation 

General approach 

249.  The  preferred  approach  is  to  use  information  on  the  actual  'run-of-mine'  amounts  of  metal 
containing  material  as  extracted,  preferably  from  the  operator  (see  paras.  114ff.  and  229-231).  In 
case  of  'coupled  production'  these  amounts  need  to  be  distributed  and  attributed  to  the  various 
individual metals contained in the material extracted (see paras. 313ff).  

If  no  direct  information  is  available  on  'run-of-mine'  amounts  the  latter  need  to  be  estimated 
250. 
from other data sources that report in the one or the other way production output from metal mining. 
Attention has to be paid to the reference unit in which the amounts of mining output is reported: e.g. 
tonnes of (pure) metal content, tonnes of metal ore concentrate, or tonnes of gross ore (see paras. 
114ff.;  in  particular  Table  1).  In  most  cases,  original  data  on  metal  mining  output  need  to  be 
converted to tonnes gross ore 'run-of-mine'. When re-calculating, special attention has to paid to the 
'couple production' issue. 

251. 
It is highly advisably to consult and evaluate not only one but all available data sources. These 
are  cross-checked  and  compared  in  order  to  achieve  balanced  and  realistic  estimates.  Preference 
should always be given to national data sources. 

Economy-wide material flow accounts handbook 

51 

Compilation guidelines 

4 

252.  National and Eurostat production statistics basically report the products which are sold in the 
market. As metal ores are usually sold as concentrates, PRODCOM data on production of metal ores 
in weight units are provided as weight of metal ores and concentrates. An exception is iron which is 
partly reported also as gross ore. As far as only data on ore concentrates are available, conversion 
factors have to be established for estimating gross ore as well as metal content (see below). 

253.  Moreover, special attention has to be put on the issue of coupled production of ores. In case 
of  coupled  production  the  ore concentrate  reported  in  PRODCOM  under  a  specific metal  may  also 
contain other metals which are going to be separated only at the smelter stage. A further problem is 
that the PRODCOM classification is not detailed enough for tracking each individual metal. 

254. 
Individual mining companies: It is highly recommended to refer to the annual business reports 
of individual mining companies. The number of those companies is rather limited per country. Usually 
they publish annual financial reports which should provide information on value and quantities of the 
metal  ores  that  are  mined,  and  especially  on  the  ores  grades  and  the  occurrence  of  coupled 
production of ores. 

International  sources:  It  is  also  recommended  to  pay  special  attention  to  BGS  and USGS  at 

255. 
least for cross-checking and, if necessary for gap filling. 

256. 
It  is  generally  recommended  to  use  national  data  sources  (preferably  mine  specific  or  e.g. 
geological survey, national production statistics) as a priority for both, metal content and gross ore. 
Depending on data availability and quality it is useful to combine different data sources. 

In  some  cases  national information  for individual  metals may  not  be  satisfactory  for different 

257. 
reasons: 







No information is available for a metal;

Information  is  not  available  with  the  required  level  of  detail  e.g.  if  production  statistics
(PRODCOM) is used;

The available information is considered to have questionable accuracy after  crosschecking
with alternative sources or due to other plausibility checks (e.g. consistency of time series,
plausibility  with  respect  to  monetary  information  from  supply  and  use  tables  from  national
accounts and structural business statistics).

In cases of lack or non-satisfactory quality of national  data sources it is proposed to  refer to 

258. 
the above-mentioned international data sources, preferably to USGS. 

259. 
In some cases it may also be useful to combine USGS (or BGS) data on metal content, which 
cover the complete national production, with information on ore grades from annual business reports 
of mining companies. 

The concept of gross ore 'run-of-mine' 

As  mentioned  before (paras.  67ff.) for the  purpose  of  EW-MFA,  extraction  of  metal ores  is 
260. 
measured  as  gross  ore  'run-of-mine'  which  refers  to  the  metal  containing  material  as  extracted, 
before any separation or concentration. 

Conversion factors 

261.  Data on the production output volumes of metal mining that are used by EW-MFA compilers 
may refer to different measurement concepts:  gross ore 'run of mine', ore concentrate, or pure metal 
content. It might be necessary to convert data into amounts of gross ore 'run-of-mine'. 

 As  already  mentioned,  PRODCOM  usually  reports  tonnes  of  'ore  concentrates'.  Other 
262. 
sources  such  as  BGS  and  USGS  usually  report  tonnes  of  'metal  content'.  Therefore  most  of  the 
original data cannot be used directly, but have to be converted into the required EW-MFA reference 
unit 'gross ore run-of-mine' using appropriate conversion factors. 

263. 

In general one has to distinguish two types of conversion factors: 



from metal content towards gross ore run of mine;

Economy-wide material flow accounts handbook 

52 

Compilation guidelines 

4 



from ore concentrate towards gross ore run of mine.

264.  Conversion  factors  may  differ  substantially  from  mine  to  mine  and  from  year  to  year. 
Therefore  those  factors  should  be  derived  from  national  sources,  preferably  on  the  basis  of 
information  from  individual  mines.  Partly,  conversion  factors  can  also  be  obtained  from  USGS 
country tables or from literature. See for example: Bureau of Mines (1987). 

265.  When  specific  national  conversion  factors  are  not  available,  general  conversion  factors  may 
be  applied  as  a  default  setting.  The  general  conversion  factors  provided  in  Table  11  are 
predominantly  based  on  annual  business  reports  for about  160  metal  mines.  They  should  be  used 
only as a last option because they do not take into account variations across mines and time. 

Table  11:  General  conversion  factors  from  metal  content  towards  gross  ore,  and  ore 
concentrate towards gross ore 'run-of-mine' 

Metal 

% of pure metal content in 

% of concentrate content in 

gross ore 

gross ore  

(to convert from 'metal content' towards 

(to convert from 'ore concentrate' towards 

'gross ore run of mine') 

gross ore 'run-of-mine') 

Iron 

Copper 

Nickel 

Lead 

Zinc 

Tin 

Gold 

Aluminium 

Silver 

Uranium 

Antimony 

Bismuth 

Cadmium 

Chromium 

Cobalt 

Germanium 

Manganese 

Mercury 

Strontium 

Titanium (Ilmenite) 

Titanium (Rutile) 

Tungsten 

43.32 

1.04 

1.83 

11.86 

8.34 

0.24 

0.00021 

18.98 

0.034 

0.0015 

NA 

NA 

NA 

25.7 

0.77 

NA 

35.88 

NA 

NA 

9.09 

1.96 

0.39 

81.93 

3.33 

23.45 

16.52 

14.5 

0.33 

0.0663 

67.55 

2.552 

0.3744 

NA 

NA 

NA 

67.79 

9.9 

NA 

58.52 

NA 

NA 

15.97 

2.06 

1.23 

Economy-wide material flow accounts handbook 

53 

Compilation guidelines 

4 

Molybdenum 

0.13 

0.24 

Source: Schoer et al., 2012 

266.  Example: A country has a domestic extraction of 14 535 kg iron concentrate. To convert it into 
the required EW-MFA reference unit (gross ore run of mine), the second column of Table 11 should 
be used. The correct calculation is the following: 

100 / 81.93  *  14 535 kg 'ore concentrate'  =  17 741  kg 'gross ore run of mine' 

Coupled production 

267.  Coupled production refers to the case  where a gross ore contains two or more metals. Care 
must be taken to ensure that the same 'gross ore run-of-mine' amount is not accounted for several 
times.  For example,  lead  is often  associated  with  zinc,  or  tin  is  often  associated  with  copper  in  the 
same deposit. 

268.  The  occurrence  of  coupled  production  should  be  identified  on  a  mine  by  mine  basis  by 
referring  to  annual  business  reports.  That  information  is  also  partly  reported  in  the  USGS  country 
reports. 

In  the  case  that  coupled  production  has  been  identified  for  two  or  more  metals,  a  specific 
269. 
calculation model has to be  applied to count the respective gross ore only once and  to assign it to 
the two or more metals. The calculation approach suggested in this guide is predominantly based on 
the value relationships of the metals which are mined in coupled production. 

Calculation approach: 



Step 1: Calculation of the amount of 'gross ore run-of-mine' for a coupled production
setting ('total gross ore')

270.  Whenever  the  amount  of  'gross  ore  run-of-mine'  of  a  coupled  production  setting  (in  the 
following: total gross ore) cannot be obtained from the primary data source, it could be calculated by 
dividing  the  production  output  volume  of  one  of  the  co-mined  metals    by  the  specific  conversion 
factor36 (see paras. 261ff.). 

total gross ore [t gross ore run-of-mine] =  
production output volume of metal [t metal content] / conversion factor [t metal content / t gross ore] 

or 

total gross ore [t gross ore run-of-mine] =  
production output volume of metal [t ore concentrate] / conversion factor [t ore concentrate / t gross ore] 

271.  However,  calculating  the  gross  ore  like  this  for  each  of  the  co-mined  metals  will  most  likely 
lead to different results due to possible incoherencies of the conversion factors (as it is illustrated in 
example 1 of Table 13. 

272.  Table 13In order to obtain an unambiguous result a rule has to be established for estimating 
the  total  gross  ore.  For  that  purpose  it  is  suggested  to  identify  the  ‘main  metal’  by  using  the  value 
criterion. 

36 'From metal content towards gross ore' or 'from ore concentrate towards gross ore'; depending on the reference unit reported/available 
in the primary data source 

Economy-wide material flow accounts handbook 

54 

Compilation guidelines 

4 

273.  The  'main  metal'  of  a  coupled  production  is  that  metal  with  the  highest  production  output 
value.  If  the  primary  data  source  does  not  provide  the  value  for  the  extracted  amounts  (i.e. 
production  output  value)  by  each  metal,  one  can  estimate  it  using  specific  prices.  The  production 
output  volume  of  the  extracted  metal  (in  a  given  reference  unit,  e.g.  metal  content  in  tonnes)  is 
multiplied  with  a  specific  price.  As  the  focus  is  not  on  correct  absolute  values  but  on  the  values  in 
relation to the other co-mined metals, it is suggested to apply long term average prices from USGS 
sources  (see  Table  12).  Long-term  averages  have  the  advantage  of  widely  neutralising  short-term 
fluctuations. 

Table 12:  Metal prices  in the United States, average 1990-2009 (USD per tonne metal 
content) 

Metal 

USD per tonne 

metal content 

Iron 

Copper 

Nickel 

Lead 

Zinc 

Tin 

Gold 

Silver 

Aluminium 

Strontium 

Antimony 

Bismuth 

Cadmium 

Chromium 

Cobalt 

Germanium 

Manganese 

Mercury 

Titanium 

Tungsten 

Molybdenum 

Source: USGS, 2014 

44 

3 382 

12 362 

1 270 

1 542 

9 721 

14 008 593 

230 197 

1 827 

849 

3 261 

11 801 

2 674 

1 338 

37 888 

1 110 515 

876 

7 932 

11 020 

16 762 

21 426 

Economy-wide material flow accounts handbook 

55 

Compilation guidelines 

4 



Step 2: Allocation of total gross ore to the various single metals of a coupled
production setting

274.  The  total  gross  ore  amount  –  identified  in  step  1  –  needs  to  be  attributed  to  the  different 
metals mined in a coupled production setting. This can be done by using the production output value 
relationships between the metals co-mined. For example, for metal m1, the attributed fraction of total 
gross ore (gm1) should be calculated as follows: 

where gmi is the fraction of the total gross ore attributable to the extraction of metal mi. 

vmi is the value of the metal i 

275.  Table 13 presents two numerical examples for the suggested calculation approach. 

276. 
In example 1, copper is identified as the 'main metal' as its production output has the highest 
value (column 4 = 1 945 million USD). The total gross ore is therefore set to 30 423 million tonnes 
(column  7).  That  amount  is  allocated  to  the  individual  metals  (column  8)  using  the  value  relations 
(column 6) as a key. 

In example 2, zinc is identified as the 'main metal' as its production output value (column 4) is 
277. 
highest among the co-mined metals. Therefore it is assumed that the total gross ore of this coupled 
production setting is 3 714 million tonnes (column 7). That amount is distributed over the individual 
co-mined metals (column 8) using the output value relations (column 6). 

Table 13: Coupled production: allocation of total gross ore to various co-mined metals 

Conversion 
factor from 
metal content 
towards 
gross ore 

Production 
output 
volume 

Specific 
price 
(average 
1999-2009) 

Production 
output 
value 
(metal 
content x 
specific 
price) 

Production 
output 
value - % 
in total 

Total gross 
ore 
(calculated 
for each co-
mined 
metal)) 

1 

2 

3 

4 = 2 x 3 / 
1000 

5 

6 = 2 / 1 x 
100 

Total gross ore, 
based on 'main 
metal' (metal 
with the 
highest 
contribution to 
the total output 
value)

7 = 6 
according to 
ranking in 4 

% of pure 
metal content 
in gross ore 

1000 
tonnes 
metal 
content 

USD / 
tonne 
metal 
content 

Million 
USD 

% 

1 000 tonnes 

1 000 tonnes 

Total 
gross ore, 
allocated 
by value 
relations 

8 =  5 x 7 

1 000 
tonnes 

Copper 

Lead 

Gold 

Silver 

Total 

Lead 

Zinc 

Silver 

Total 

1.89 

0.10252 

575 

31 

3 382 

1 270 

0.000001675 

0.00005 

14 008 593 

0.000864165 

1.7 

4.2 

0.02689 

0.263 

606.3 

69 

156 

1 

226 

230 197 

1 270 

1 542 

230 197 

Source: numerical examples based on USGS data for Poland 

Example 1 

1 945 

39 

1 

61 

2 045 

Example 2 

88 

241 

230 

558 

95 

2 

0 

3 

100 

16 

43 

41 

100 

30 423 

30 238 

2 985 

30 434 

4 059 

3 714 

3 719 

30 423 

28 927 

586 

10 

901 

30 423 

583 

1 600 

1 531 

3 714 

3 714 

Economy-wide material flow accounts handbook 

56 

)+++(tni vm vmvmvmin   ore gross totalgm 21iCompilation guidelines 

4 

4.4. Domestic extraction of non-metallic 

minerals (Table A) 

278.  Domestic  extraction  of  non-metallic  minerals  (MF.3)  records  material  flows  from  the 
environment  to  the  economy  related  to  mining  and  quarrying  of  mineral  material  other  than  metals 
and fossil energy carriers such as stone, sand, clay, salt etc. It refers to the extraction from a mine or 
quarry, but also dredging of alluvial deposits, rock crushing and the use of salt marshes. Non-metallic 
minerals  are  used  most  notably  in  construction  (e.g.  sands,  gravel,  stones  etc.),  manufacture  of 
mineral products (e.g. glass, cement etc.), or manufacture of chemicals (e.g. mineral fertilisers).  

279.  The  intention  of  EW-MFA  is  to  measure  domestic  extraction  of  non-metallic  minerals  at  the 
point  where  the  respective  mineral-containing  material  crosses  the  boundary  between  the  natural 
environment  and  the  national  economy  (see  paras.  81ff).  In  EW-MFA  the  so-called  'run-of-mine' 
amount  is  accounted  for  (see  paras.  114ff.)  which  is  the  mineral-containing  material  before  any 
further separation or concentration. In the case of non-metallic minerals 

280. 
If  available,  data  on  the  'run-of-mine'  amounts  should  be  used.  Official  statistics,  however, 
may  be  only  available  for  the  production  output  of  quarrying  activities.  In  the  case  of  non-metallic 
minerals  statistics  on  the  production  output  from  non-metallic  mineral  quarrying  can  be  used  to 
approximate  the  'run-of-mine'  amounts.  The  underlying  assumption  is  made  that  there  is  not  much 
quantitative  difference  between  the  amounts  extracted  and  those  leaving  the  gate  of  the  quarry  in 
form of ready-to-sale products. 

281.  Domestic  extraction  of  non-metallic  minerals  represents  by  far  the  biggest  material  category 
with almost 60 % of total domestic extraction in the European Union. It amounts to  about 6 tonnes 
per capita in 2016. Over the last 17 years it has been up and down, much depending on the business 
cycles of construction activities. At the start of the economic crisis in 2008 it was at its maximum with 
almost 9 tonnes per capita. 

282.  Natural  deposits  of  non-metallic  minerals  are available  all  over Europe  and  their  mining  and 
quarrying takes place in all European countries. In 2013, more than 16 000 enterprises are counted 
for the EU-28 in the NACE Rev.2 industry B08 – Other mining and quarrying, of which about 75 % 
are small sized, i.e. less than 10 employees (see the Eurostat dataset Annual enterprise statistics by 
size class for special aggregates of activities). 

4.4.1. 

Classification overview 

283.  The  material  flow  classification  of  non-metallic  minerals  (MF3;  see  Annex  A37)  has  been 
developed  as  a  kind  of  compromise  based  on  classifications  that  can  be  found  in  relevant  data 
sources (see next section). Unlike in the cases of metals and fossil fuels the various classifications 
are  not  very  coherent.  And  there  is  a  risk  that  the  unambiguous  placement  of  certain  non-metallic 
minerals data can be difficult. 

284.  The material classification of non-metallic minerals used in EW-MFA is maybe closest to the 
Statistical Classification of Products by Activity in the European Economic Community (CPA) and the 
related PRODCOM classification.  Products are identified in PRODCOM by an 8-digit code: the first 
four digits are the classification of the producing enterprise given by the NACE classification and the 
first six correspond to the CPA classification; the remaining digits specify the product in more detail. 
Correspondences  of  MF.3  codes  towards  PRODCOM  and  other  classifications  are  provided  in 
Annexes 2 and 3 to the EW-MFA questionnaire. 

285.  The  item  'Excavated  earthen  materials  (including  soil),  only  if  used  (optional  reporting)' 
(MF.3.A)  –  included  in  Annex  III  of  Regulation  (EU)  No  691/2011  as  optional  reporting  –  is  not 

37 It is important to keep in mind that the category “domestic extraction of non-metallic minerals” does not include the extraction of gases 
from the atmosphere for industrial purposes, such as the extraction of nitrogen in the Haber-Bosch process. These flows, if quantitatively 
important, are accounted for as 'balancing items' (see section 4.8) 

Economy-wide material flow accounts handbook 

57 

Compilation guidelines 

4 

covered  by  the  CPA  and  the  further  detailed  PRODCOM  classifications.  Data  compilation  for  this 
item  is  particularly  challenging  (see  paras.  338ff.)  and  only  a  few  countries  estimate  this  item  and 
report  it  to  Eurostat.  Because  data  for  this  item  are  incomplete  and  hence  not  comparable  it  is 
currently excluded from aggregates of domestic extraction over all materials and hence not included 
in derived EW-MFA indicators such as DMC and DMI. 

4.4.2. 

Data sources 

286.  There  are  various  sources  potentially  providing  data  on  the  physical  output  of  mining  and 
quarrying  of  non-metallic  minerals  which  is  used  to  approximate  respective  natural  inputs. 
Unfortunately, various data sources are not always reporting coherent data; similar to those used for 
compiling domestic extraction of metal ores.  

Production statistics 

287.  National  and  Eurostat  production  statistics  (PRODCOM)  provide  comparable  data  at  the 
national and the European level on the production output from mining and quarrying of non-metallic 
minerals.  However,  the  completeness  of  production  statistics  varies  considerably  across  countries 
and years. 

288.  PRODCOM reports both, physical data for volume sold and total volume. Data on total volume 
are more  comprehensive  as  they  comprise  also  extracted  mineral  materials  which  are not  sold  but 
used  for  intermediate  consumption  within  the  extracting  establishment.  Therefore,  as  far  as 
PRODCOM data are used, the data on 'total volume' and not on 'sold volume' should be used for the 
purpose of compiling figures on domestic extraction. 

289.  PRODCOM,  and  also  other  sources,  may  typically  under-report  the  extraction  of  so-called 
bulk mineral materials, i.e. materials which are mainly used for construction purposes, like sand and 
gravel or crushed stones and clay for manufacturing of brick. There are two main reasons for those 
statistical  gaps:  Significant  amounts  are  not  covered  because  the  extracted  materials  do  not  enter 
the  market  but  are  used  within  the  extracting  establishment  for  further  processing  (intermediate 
consumption  e.g.  in  construction  or  brick  manufacturing).  Secondly,  bulk  minerals  are  extracted  by 
small establishments which are not surveyed. These data gaps (under-reporting) have to be closed 
by further information or by estimation models (see below). 

290.  Compared  to  bulk  minerals  mainly  used  for  construction,  other  minerals  which  are 
predominantly used for industrial purposes are usually covered rather well in the production statistics 
and other sources. 

291.  Further the PRODCOM has some major practical and conceptual gaps: 







Values may be removed for confidentiality reasons;

PRODCOM is designed for achieving a coverage of at least 90 % of the national production
(value); small scale companies which employ less than 20 people are excluded;

PRODCOM does not cover all industries, i.e. extraction of minerals by some industries that
are out of scope of PRODCOM - such as agriculture, trade and transport – is not recorded in
PRODCOM.

Other data sources 

292.  Other information useful to obtain comprehensive data on domestic extraction of minerals may 
be available from industrial associations e.g. for gravel and sand industry, natural stones industry, or 
cement  industry.  These  data  sources  may  include  estimates  in  order  to  reach  full  coverage,  for 
example  including  small  scale  enterprises  not  considered  by  other  statistics.  In  case  statistics  from 
industrial  associations  or  related  data  sources  are  used,  it  should  be  ensured  that  they  report  the 
same items consistently over time. In some cases, however, data about minerals for construction will 
have to be estimated as described below. 

Economy-wide material flow accounts handbook 

58 

Compilation guidelines 

4 

293.  Further information  may be  available from specific national  data sources on  mining,  such as 
statistics  from  ministries,  geological  surveys  and  from  industrial  associations.  Annual  business 
reports of individual mining companies may also provide data. 

294. 
In addition to national mining statistics, important international sources are the data collections 
of  BGS  and  USGS  (see  also  section  about  metals,  paras.  244ff.).  BGS  and  USGS  data  represent 
estimates which are the results of comprehensive cross checking of various data sources. 

Inconsistent classification systems between various data sources 

295.  A correspondence table between the EW-MFA classification for non-metallic minerals (MF.3) 
and  the  PRODCOM  classification,  and  the  lists  of  materials  in  BGS  and  USGS  can  be  found  in 
Annex 3 of the EW-MFA questionnaire. It has to be noted that the relationship between PRODCOM 
on the one hand and BGS and USGS on the other hand is not straightforward in all cases, as BGS 
and  USGS  do  not  clearly  follow  any  established  statistical  product  classification.  An  unambiguous 
comparison turns out to be  especially difficult for bulk minerals used for construction purposes and 
for limestone. 

4.4.3. 

Data compilation 

General approach 

296.  The  country  level  information  on  the  mining  output  of  individual  non-metallic  minerals  may 
differ substantially from source to source. Therefore it is highly advisable to consult and evaluate not 
only  one  but  all  available sources for arriving  at  balanced  and  realistic  estimates.  National  sources 
should be used with priority but it is recommended to use BGS and USGS to crosscheck and fill gaps 

297.  The  risk  that  various  data  sources  provide  significant  differences  is  particular  high  for  'sand 
and  gravel'  (MF.3.8)  which  is  by  far  the  quantitative  most  important  item  (about  2/3  of  domestic 
extraction  of  non-metallic  minerals).  Production  statistics  which  often  cover  only  enterprises  with 
more  than  10  employees  may  report  too  low  amounts  of  sand  and  gravel  production.  It  is 
recommended  to  cross  check  with  reports  or  other  information  sources  by  industry  associations 
representing the sand and gravel industry. 

Run-of-mine concept 

298.  The run-of-mine concept concerns particularly metals (see paras. 67ff.), but it holds true for all 
non-metallic  minerals  as  well.  For  minerals  other  than  metallic  ores,  it  may  generally  be  assumed 
that the difference between run-of-mine production and reported production is not relevant. 

299.  Non-metallic minerals have low moisture content that is usually not subject to high variability. 
Therefore data for the extraction of minerals are simply taken as they are reported. Salt (MF.3.5) is a 
special case, see below. 

Conversion from cubic metres to tonnes 

300. 
In most data sources data on mining output of non-metallic minerals are reported in mass unit. 
However, some statistics may provide data in cubic metres (m3). Those data have to be converted to 
tonnes. Table 14 provides conversion factors for selected materials. 

Table 14: Specific densities of selected non-metallic minerals (tonnes per cubic metre) 

Material 

Tonnes per cubic metre 

Ornamental and building stone 

Marble, solid 

Granite, solid 

2.563 

2.691 

Economy-wide material flow accounts handbook 

59 

Compilation guidelines 

4 

Material 

Tonnes per cubic metre 

Sandstone, solid 

Porphyry, solid 

Basalt, solid 

Stone (default value if no other specifications are available) 

Chalk and dolomite 

Chalk, lumpy 

Dolomite, lumpy 

Chalk and dolomite (default value if no other specifications are available) 

Slate 

Slate, solid 

Slate, broken 

Slate, pulverised 

Slate (default value if no other specifications are available) 

Limestone and gypsum 

Gypsum, crushed 

Limestone, broken 

Limestone (default value if no other specifications are available) 

Clay 

Clay, dry excavated 

Clay, wet excavated 

Clay, dry lump 

Clay, fire 

Clay, wet lump 

Clay, compacted 

Clay (default value if no other specifications are available) 

Sand and gravel 

Gravel, loose, dry 

Gravel, with sand, natural 

Gravel, dry 1,3 to 5,1 cm 

Gravel, wet 1,3 to 5,1 cm 

Sand, wet 

Sand, wet, packed 

2.323 

2.547 

3.011 

2.5 

1.442 

1.522 

1.5 

2.691 

1.29 - 1.45 

1.362 

1.4 

1.602 

1.554 

1.5 

1.089 

1.826 

1.073 

1.362 

1.602 

1.746 

1.5 

1.522 

1.922 

1.682 

2.002 

1.922 

2.082 

Economy-wide material flow accounts handbook 

60 

Compilation guidelines 

4 

Material 

Tonnes per cubic metre 

Sand, dry 

Sand, loose 

Sand, rammed 

Sand, water filled 

Sand with Gravel, dry 

Sand with Gravel, wet 

Sand and gravel (default value if no other specifications are available) 

Source: SIMETRIC Standard to Metric Conversion Factor Tables: Mass and Density of Materials 

1.602 

1.442 

1.682 

1.922 

1.65 

2.02 

1.9 

Description of material classes and specific compilation issues 

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

301.  This  category  comprises  almost  any  competent  rock  type  that  may  be  used  in  the  form  of 
shaped and/or sized blocks for either structural or decorative purposes. It includes marble and other 
calcareous  ornamental  or  building  stone  (e.g.  travertine,  ecausine,  limestone  and  alabaster),  and 
granite, sandstone, and other ornamental or building stone (e.g. porphyry, basalt), as well as roofing 
stone and may even include slate, which should, however, be counted under MF.3.3. 

Chalk and dolomite – MF.3.2 

302.  Chalk is a soft, white, porous form of limestone composed of the  mineral calcite. It is also a 
sedimentary  rock.  Uses  are  widespread  and  comprise  blackboard  chalk,  to  mark  boundaries,  in 
sports, applied to the hands or to instruments to prevent slippage, and as tailor's chalk. 

303.  Dolomite  (also  dolostone)  is  a  carbonate  rock  composed  by  the  mineral  dolomite  (calcium 
magnesium carbonate = CaMg(CO3)2). It is mainly used as ornamental or building stone.   

304.  Limestone  (see  below  para.  314ff.)  is  another  carbonate  rock  which  is  often  combined  with 
dolomite in statistical reporting. 

Slate – MF.3.3 

305.  Slate  is  a fine-grained,  homogeneous,  metamorphic  rock  derived from  an  original shale-type 
sedimentary rock composed of clay or volcanic ash through low grade regional metamorphism. Slate 
can  be  made  into  roofing  slates,  also  called  roofing  shingles.  Fine  slate  can  also  be  used  as  a 
whetstone  to  hone  knives.  Because  of  its  thermal  stability  and  chemical  inertness,  slate  has  been 
used  for laboratory  bench  tops  and  for billiard table  tops.  Slate  tiles  are often  used for interior and 
exterior flooring, roofing or wall cladding. 

Chemical and fertiliser minerals – MF.3.4 

306.  This group of minerals mainly comprises: 

307.  Natural  calcium  or  aluminium  calcium  phosphates,  often  combined  under  the  heading 
'phosphate  rock'.  Most  of  it (over 90  %)  is  used  to  produce  fertilisers;  the  remainder  is  used in  the 
production of detergents, animal feedstock, and many other minor applications. 

308.  Carnallite,  sylvite,  and  other  crude  natural  potassium  salts  are  often  combined  under  the 

Economy-wide material flow accounts handbook 

61 

Compilation guidelines 

4 

heading 'potash'. Potassium is essential in fertilisers and is widely used in the chemicals industry and 
in explosives. Data for potash are often reported in K2O contents. In this case, as for metals, the run-
of-mine production has to be calculated to obtain the used domestic extraction. Germany is by far the 
biggest  producer of  potash  in  the  EU and  the  third  biggest  in  the  world.  The  K2O  content  in  run  of 
mine production of potash in Germany is about 55 %. 

309.  Unroasted  iron  pyrite  which  is  an  iron  disulfide.  Pyrite  is  used  for  the  production  of  sulphur 
dioxide, e.g. for the paper industry, and in the production of sulphuric acid, though such applications 
are declining in importance. 

310.  Crude or unrefined sulphur is a fundamental feedstock to the chemical industry. Please note 
that  not  all  domestic  sulphur  production  is  accounted  for  in  class  MF.3.4.  For  the  purpose  of  EW-
MFA  three  principle  types  of  sulphur  can  be  distinguished:  (i)  Sulphur  from  mining:  This  sulphur 
should  be  accounted  for  in  category  MF.3.4.  (ii)  Sulphur  produced  in  the  refinery  through 
desulphurisation of petroleum resources. This sulphur is included in the amounts of extracted fossil 
energy  materials/carriers and should not be reported under MF.3.4. (iii) In some cases sulphur can 
occur as an unused by-product of the extraction of petroleum resources. This sulphur is considered 
unused  extraction  (SEEA-CF:  natural  resource  residuals,  see  para.48)  and  is  not  accounted  for  in 
EW-MFA. 

311.  Other chemical minerals are mainly: 









Baryte, which is used in a variety of industries for its properties of high specific gravity;

Witherite, a barium carbonate mineral which is the chief source of barium salts and is mined
in  considerable  amounts  in  Northumberland.  It  is  used  for the  preparation  of  rat  poison,  in
the manufacture of glass and porcelain, and formerly for refining sugar;

Borates,  which  are  chemical  products  from  borate  minerals,  which  are  e.g.  used  as  wood
preservatives.  Borate  minerals  contain  the  borate  anion,  BO33-,  the  most  common  borate
mineral is boron;

Fluorspar (fluorite) is a colorful mineral which is industrially used as a flux for smelting, and
in the production of certain glasses and enamels.

Salt – MF.3.5 

312.  This  material  class  concerns  sodium  chloride  (NaCl).  Salt  may  be  produced  from  rock  salt, 
brine  or  seawater.  It  is  used  for  human  consumption,  in  the  chemical  industry,  or  to  ‘grit’  roads  to 
prevent the formation of ice. 

313.  Using brine for salt production is quite a common technology to extract salt from salt caverns 
in the earth crust. With this technology fresh or recycled water is pumped into salt caverns, the salt 
dissolves in the water up to its saturation and is pumped up to the surface. About 80 % of salt for the 
chlorine production in Europe is from brine. It is recommended to calculate salt in brine as dry weight 
and always with a concentration of 26 % salt in brine. 

Limestone and gypsum – MF.3.6 

314.  Limestone is a carbonate rock composed mainly of the minerals calcite and aragonite, which 
are  different  crystal  forms  of  calcium  carbonate  (CaCO3).Limestone  which  is  used  for  industrial 
purposes  (e.g.  production  of  lime  or  cement)  is  reported  in  this  material  class  MF.3.6  whereas 
crushed limestone aggregate is allocated to class MF.3.8 and limestone as ornamental or dimension 
stone is assigned to class MF.3.1.  

315.  Limestone requires special attention in the account for non-metallic minerals.  Statistics often 
underreport  amounts  of  limestone  extracted  for  construction  purposes,  in  particular  for  cement 
production.  Often  cement  manufacturers  extract  limestone  from  own  quarries.  These  amounts  are 
potentially not reported in production statistics (the latter may only report the output of cement). This 
position, however, commonly represents a large mass flow representing a considerable share of total 
domestic extraction of non-metallic minerals. 

Economy-wide material flow accounts handbook 

62 

Compilation guidelines 

4 

316.  To check and if necessary correct for missing limestone extraction for cement production, the 
following  estimation  based  on  (finished)  cement  production  can  be  applied.  The  factor  1.19  comes 
from the German Federal Institute for Geosciences and Natural Resources (BGR). 

Limestone for cement production [ t ]  =  cement production [ t ] * 1.19 

317.  Data  for  cement  production  can  be  obtained  from  production  statistics  (see  Table  15  for 
respective PRODCOM codes). 

Table 15: Cement production in PRODCOM 

PRODCOM code 

Description 

23.51.12.10 

Grey Portland cement (including blended cement) 

23.51.12.90 

Other hydraulic cements 

318. 
It  is  recommended  to  compare  the  estimated  figure  for  limestone  extraction  for  cement  with 
the  figure for limestone  reported  in  production  statistics.  The  higher number  should  be  selected  as 
data for the domestic extraction of limestone (with a tolerance of about 10 % in favour of using the 
original  statistics).  If  limestone  for  other  use  than  for  cement  is  clearly  indicated  in  statistics  (e.g. 
bedding aggregate for road construction), this figure has to be added to the estimate for limestone for 
cement. 

319. 
In  the  case  of  cement  production,  limestone  may  be  partially  replaced  by  dolomite  which  is 
referred  to  as  dolomitic limestone.  Please  note  that  in case  data for limestone  are derived  from  an 
estimate  described  above  data  reported  for  dolomite  under  MF.3.2might  have  to  be  corrected  for 
double counts (if the data source used for MF.3.2 'dolomite' should include parts which are used for 
cement production, they need to be deducted from MF.3.2). It is recommended to consult a national 
expert for clarification of this issue. 

320.  A compilation tool is provided in the sheet limestone v1 of the EW-MFA questionnaire. 

Clays and kaolin – MF.3.7 

321.  Kaolinite is a clay mineral. Rocks that are rich in kaolinite are known as china clay or kaolin. 
Other  kaolinic  clays  are  kaolin  minerals  such  as  kaolinite,  dickite  and  nacrite,  anauxite,  and 
halloysite-endellite. 

322.  The  largest  use  of  kaolin  is  in  the  production  of  paper,  as  it  is  a  key  ingredient  in  creating 
“glossy”  paper  (but  calcium  carbonate,  an  alternative  material,  is  competing  in  this  function). Other 
uses of clays and kaolin are in ceramics, medicine, bricks, as a food additive, in toothpaste, in other 
cosmetics, and since recently also as a specially formulated spray applied to fruits, vegetables, and 
other vegetation to repel or deter insect damage. 

323. 
In statistics, kaolin may be grouped together with other clays under the heading  'industrial or 
special clays'. Other industrial or special clays can be: ball clay, bentonite, attapulgite, ceramic clay, 
fire (refractory) clay, flint clay, fuller’s earth, hectorite, illite clay, palygorskite, pottery clay, saponite, 
shale, and slate clay. 

324.  Kaolin and other special clays used for industrial purposes are commonly well documented in 
statistics. Clay and loams for construction are often not or under-represented in production statistics 
because  manufactures  of  bricks  and  tiles  may  operate  their  own  quarries  and  report  only  the 

Economy-wide material flow accounts handbook 

63 

Compilation guidelines 

4 

production output of bricks and tiles. 

325.  To check for this, data on the volume of production of products manufactured from clay can be 
used  to  estimate  the  use  of  crude  clay.  Preferably  specific  national  sources  should  be  used  for 
converting the data on production of products manufactured from clay into amounts of crude clay. If 
those national sources are not available conversion factors as shown in Table 16 could be used. 

Table 16: PRODCOM codes and conversion factors for manufacture of bricks, tiles, and 
construction products, in baked clay 

PRODCOM 

Code 

Description 

Unit 

Conversion 

factors original 

units to tonnes 

of product 

Conversion 

factors tonnes of 

raw clay to 

tonnes of 

product 

Conversion factor 

product in 

original units to 

tonnes of raw clay 

Non-refractory clay building bricks 

23.32.11.10  

(excluding siliceous fossil meals or 

m³ 

earths)    

0.74 m3 = 1 t of 

product 

0.998 

1.349 

1 m3 = 1.349/0.74 t 

raw clay 

Non-refractory clay flooring blocks, 

23.32.11.30  

support or filler tiles and the like 

(excluding siliceous fossil meals or 

kg 

1 000 kg = 1 t of 

product 

1.349 

1 349 

earths)    

23.32.12.50   Non-refractory clay roofing tiles 

pieces 

421.9 pieces = 1 t 

of product 

1.349 

569 

1 piece = 

1.349/421.9 t raw 

clay 

Non-refractory clay constructional 

products (including chimneypots, 

23.32.12.70  

cowls, chimney liners and flue-

blocks, architectural ornaments, 

kg 

1 000 kg = 1 t of 

product 

1.349 

1 349 

ventilator grills, clay-lath; excluding 

pipes, guttering and the like) 

Ceramic pipes, conduits, guttering 

23.32.13.00  

and pipe fittings: drain pipes and 

kg 

guttering with fittings    

1 000 kg = 1 t of 

product 

1.349 

1 349 

326.  The  individual  clay  product  groups  in  PRODCOM  are  shown  in  different  units  like  m3,  kg  or 
piece.  The  table  shows  the  estimated  average  conversion  factors  to  tonnes  of  crude  clay  for  clay 
products as reported in PRODCOM. The general conversion factor from kg of clay product to tonnes 
of  crude  clay  was  obtained  by  a  study  on  12  brick  factories  in  Germany,  Austria  and  Switzerland 
(Bruck 1996). See also Swiss Federal Statistical Office (Bundesamt für Statistik 2005). According to 
this  study  1.349  tonnes  of  clay  are  required  for  producing  1  tonne  of  clay  product.  PRODCOM 
reports bricks and roofing tiles rather in cubic metres and/or pieces than in kg. Hence, bricks have to 
be  converted  from  cubic  metres  to  tonnes  and  roofing  tiles  from  pieces  to  tonnes.  The  conversion 
factor for  brick  has  rather  a  wide  range  depending  on  the  type  of  brick,  ranging  from  clinkers  over 
solid bricks to cellular or hollow bricks. For the purpose of the above conversion table a factor of 740 
kg/m3 is suggested. That factor is an average value in an environmental declaration for brick by the 

Economy-wide material flow accounts handbook 

64 

Compilation guidelines 

4 

Institut Bauen und Umwelt e.V. according to ISO 14025. The conversion factor for roofing tiles was 
derived  from  Eurostat's  international  trade  in  goods  statistics  (ITGS).  ITGS  reports  roofing  tiles  in 
pieces as well as in kg. The suggested factor was estimated as an average of all imports and exports 
of roofing tiles during the period 2000 to 2009 for EU 27 (2.37 kg per piece). 

327.  The  estimation  result  should  be  compared  with  the  figures  for  common  clays  and  loams 
extraction reported in statistics (excluding industrial or special clays). The higher number should be 
selected  as  data  for  the  domestic  extraction  used  of  common  clay  and  loam  (with  an  eventual 
tolerance of about 10 % for using the original statistics figure). A compilation tool is provided in the 
sheet 'Clay v1' of EW-MFA questionnaire. 

Sand and gravel – MF.3.8 

328.  There are two major groups of sand and gravel (sometimes also subsumed under the notion 
natural aggregates) which are distinguished by their principal uses: 





Industrial  sand  and  gravel:  Industrial  sands  and  gravels  show  specific  material  properties
that  are  required  for  use  in  iron  production  and  manufacturing  including  fire  resistant
industrial  use  in  glass  and  ceramics  production,  in  chemical  production,  for  use  as  filters,
and for other specific uses. Statistical data sources (e.g. the USGS) often report the amount
of sand and gravel in industrial production processes explicitly.

Sand  and  gravel  for  construction:  Sand  and  gravel  for  construction  is  used  in  structural
engineering (e.g. buildings) and civil engineering (e.g. roads and other infrastructures). Use
of sand and gravel in structural engineering is mainly for the production of concrete. In civil
engineering  gravel  is  mainly  used  for  different  kinds  of  layers  in  road  construction,  in
concrete elements and for asphalt production.

329.  Statistics for sand and gravel may not report the total amount extracted for both industrial and 
construction use adequately. Often, only special sand and gravel for industrial use is included (see 
above). Statistics  also  may  report numbers  for sand  and  gravel  for construction  but not  report total 
numbers due to e.g., exclusion of small scale enterprises from the survey. Construction enterprises 
may  operate  their  own  quarries  the  production  output  of  which  may  not  be  reported.  To  find  out  if 
sand  and  gravel  is  not  adequately  reported  or  underestimated  in  statistical  data  sources,  the 
following checks can be performed: 

330.  The  amount  of  sand  and  gravel  per  capita  of  the  population  in  the  respective  year  can  be 
taken as an indicator. As a rule of thumb, if this amount is significantly below 1 tonne per capita, it 
can be assumed that sand and gravel for construction purposes is not adequately reported and has 
to be estimated. Additionally stakeholders and experts concerned with this economic activity should 
be  consulted  to  clarify  the  significance  of  the  reported  numbers.  If  no  adequate  statistical  data  are 
available, the total amount of sand and gravel extracted for construction can be estimated. 

331.  The following simple procedure to estimate the amount of sand and gravel for construction – a 
compilation tool is provided in the  EW-MFA questionnaire ('Sand and gravel v1' sheet) – takes into 
account the two most important uses of sand and gravel. It combines an estimate of sand and gravel 
required for the production of concrete (step 1) with an estimate of sand and gravel used in layers in 
road construction (step 2). In step 3 the total amount of sand and gravel is calculated as the sum of 
the results obtained from step 1 and step 2. 



Step 1: Estimation of sand and gravel required for the production of concrete

Concrete  is  a  mixture  of  Portland  cement,  gravel  or  crushed  stone  (coarse  aggregate),  sand,  and 
water38.Sand  and  gravel  make  up  about  67  %  of  the  produced  concrete.  Based  on  these  relations 
two ways for calculating sand and gravel required for concrete production are possible: 

38 Portland Cement Association: Cement & Concrete Basics 

Economy-wide material flow accounts handbook 

65 

Compilation guidelines 

4 

o Method 1a) Estimate of sand and gravel based on concrete production data:

Sand and gravel input [ t ]  =  concrete production [ t ] * 0.67 

where  data  on  concrete  production  can  be  obtained  from  production  statistics  (PRODCOM  code 
23.63.10.00 – Ready-mixed concrete); in general, method 1a) tends to underestimate the amount of 
sand  and  gravel,  because  concrete  reported  in  statistics  commonly  refers  to  transport  concrete 
(ready-mixed) and does not include concrete produced directly at the construction site. 

o Method 1b) Estimation of sand and gravel based on the consumption of cement:

The  required  input  of  sand  and  gravel  to  produce  one  tonne  of  concrete  is  6.09  times  the  input  of 
cement.39 Accordingly, sand and gravel input into concrete production can be calculated as follows: 

Sand and gravel input [ t ]  =  cement (apparent consumption) [ t ] * 6.09 

where apparent consumption of cement can be derived from data on production of and trade with 
cement: 

cement (apparent consumption)  =  cement production + cement imports – cement exports 

Data  on  cement  flows  can  be  obtained  from  statistical  sources.  For  covering  production  the 
PRODCOM items for cement in Table 15 have to be considered. Trade flows include the CN-items 
25.23.21  (White  Portland  cement,  whether  or  not  artificially  coloured);  25.23.29  (Portland  cement, 
excl.  white,  whether  or  not  artificially  coloured);  25.23.30  (Aluminous  Cement);  25.23.90  (Cement, 
whether or not coloured; excl. Portland cement and Aluminous cement). 



Step 2: Estimation of sand and gravel for road layers (freezing protection and
carrying layers)

332. 
It is possible to  estimate the amount of sand and gravel used in road construction based on 
information on the length of newly built roads (by type of road and year).  Sand and gravel required 
for annual maintenance of the total existing kilometres of roads should also be included. Data on the 
length  and  enlargement  of  the  road  network  are  commonly  provided  by  national  transport  or  road 
statistics and Eurostat online database (Road transport infrastructure). 

333. 
In addition to information on the length of the road network, data on the amount of sand and 
gravel required to build one kilometre of a certain road type have to be acquired. Table 17 provides 
data on sand and gravel requirement per km for construction and maintenance for German roads. 

39 See footnote 38 

Economy-wide material flow accounts handbook 

66 

Compilation guidelines 

4 

Table 17: Requirements of sand and gravel per km of road construction in Germany 

Tonnes sand and gravel per km 

Reference data 

for 

for annual 

average width in 

total length in 

construction 

maintenance 

Highways 

National roads 

28 383 

9 692 

Federal state roads 

8 719 

District roads 

Local roads 

All roads 

6 777 

5 729 

6 886 

Source: Ulbricht, 2006; Steger et al., 2009 

518 

151 

76 

65 

67 

81 

m 

24.4 

8.8 

7.5 

6.5 

5.5 

6.4 

km 

12 531 

40 711 

86 597 

91 520 

460 000 

691 359 

334.  Those  German  coefficients  can  be  used  to  estimate  the  sand  and  gravel  consumption  for 
construction and maintenance of roads in other European countries. However, when doing so, it has 
to  be  considered  that  German  road  standards  may  be  different  from  other  European  countries. 
Information  on  average  width  of  roads  compared  to  German  roads  (see  Table  17)  could  be  useful 
when applying German coefficients for other countries. Other factors, such as different requirements 
for frost protection, should be considered too. 



Step 3: comparison with official statistics

335.  Estimated figures for sand and gravel for concrete production (step 1) and sand and gravel for 
road  construction  (step  2)  are  finally  added  and  compared  with  the  figure  for  sand  and  gravel 
reported  in  statistics.  The  higher number should  be  selected  as  data  for the  domestic  extraction  of 
sand  and  gravel  for  construction  (with  an  eventual  tolerance  of  about  10  %  in  favour  of  using  the 
original  statistics  figure).  If  sand  and  gravel  for  industrial  uses  is  given  as  a  specific  position  in 
statistics, this figure has to be added to the estimated figure. 

336.  The use of recycled sand and gravel should also be taken into account and subtracted. 

Other non-metallic minerals n.e.c. – MF.3.9 

337.  This is a mixed material class of non-metallic minerals that essentially comprises all minerals 
not  covered  by  the  previous  classes.  Some  of  the  minerals  that  are  allocated  to  MF  3.9  are  listed 
below.  











Graphite, a stable form of pure carbon, is mainly used in refractories;

Quartz  and  quartzite  are  special  qualities  of  silicon  used  e.g.  in  the  optical  industry  or  in
metal manufacturing;

Siliceous  fossil  meals  such  as  Kieselgur,  Tripolite,  Diatomite  and  other  siliceous  earths,
used e.g. as absorption agent or material for heat insulation;

Steatite and talc are magnesium silicate minerals, used for several industrial purposes;

Feldspar is an essential component of glass and ceramic manufacture.

Excavated earthen materials (including soil), only if used (optional reporting) – 
MF.3.A 

338.  The item ‘Excavated earthen materials’ denotes material such as e.g. soil which is excavated 

Economy-wide material flow accounts handbook 

67 

Compilation guidelines 

4 

and further used in economic activities, e.g. in construction. According to Regulation no. 691/2011 it 
is only for optional reporting and therefore it is not included in  the aggregate of domestic extraction 
nor in the derived EW-MFA indicators DMI and DMC. 

339.  This item is not a typical product and hence not covered by CPA and PRODCOM. It is difficult 
to measure and identify what is further used in economic activities. In its economy-wide EW-MFA for 
1980 to 1998, the Italian Statistical Office has reported soil from excavation activities that are reused 
in  construction  as  material  input.  So  far,  standardised  estimation  procedures  for  this  material  flow 
class are not available (see Barbiero et al., 2003). 

Specific issue: crushed rock 

340.  Several statistical sources use the category ‘crushed rock’ or ‘crushed stone’. Crushed rock is 
commonly  produced  as  broken  natural  stones  for  road-,  railway-,  waterway-,  and  buildings 
construction. A range of natural stone types can be used to produce crushed rock.  

341.  There is a risk of double-counting when using statistics on 'crushed rock'.  Crushing rock is a 
production process after the mining and quarrying. Crushed rock is the output from crushing to which 
the output of mining and quarrying forms the input. It is the output of mining and quarrying that EW-
MFA compilers are aiming for to approximate the natural inputs recorded under MF.3.  

4.5. Domestic extraction of fossil energy 

materials/carriers (Table A) 

342.  Domestic extraction of fossil energy materials/carriers (MF.4) records material flows from the 
environment  to  the  economy  related  to  extraction  of  solid,  liquid  and  gaseous  fossil  mineral  fuels 
through  underground  or  open-cast  mining,  and  the  operation  of  crude  oil  and  natural  gas  fields. 
Extraction  of  oil  shale  and  sands  is  included.  The  intention  of  EW-MFA  is  to  measure  domestic 
extraction  of  fossil  energy  materials/carriers  at  the  point  where  the  respective  material  crosses  the 
'boundary' between the natural environment and the national economy (see paras. 81ff). Data on the 
extracted amounts of fossil energy materials/carriers are available in form of energy statistics which 
can be widely used one-to-one for EW-MFA purposes. 

343. 
In  the  European  Union,  domestic  extraction  of  fossil  energy  materials/carriers  has  been 
constantly falling from ca. 2.1 tonnes per capita in 2000 to 1.3 tonnes per capita in 2016. Nowadays 
(2016) fossil energy materials/carriers make up roughly 12 % of total domestic extraction. In the early 
2000s this share was at 16  %. Between 600 and 700 enterprises are engaged  of which about one 
fourth  is  medium  to  large  sized,  i.e.  with  more  than  50  employees  (see  Eurostat  dataset  Annual 
enterprise statistics by size class for special aggregates of activities). 

4.5.1. 

Classification overview 

344.  The  classification  of  fossil  energy  materials/carriers  (see  Table  2  and/or  Annex  A  of  this 
handbook)  is  derived  from  the  classification  of  energy  products  in  European  energy  statistics.  It  is 
compatible with the relevant NACE and CPA divisions 05 and 06. Moreover, Annex 2 to the EW-MFA 
questionnaire  provides  correspondence 
respective  codes  of  Eurostat  energy 
statistics/balances. 

the 

to 

345.  This classification distinguishes at 2-digit level two main classes: solid energy carriers versus 
liquid and gaseous energy carriers. 

346.  Not  included  are  primary  renewable  energy  carriers,  such  as  hydro,  wind,  solar  and 
geothermal energy because they are immaterial. The domestic extraction of biomass which might be 
used for energy purposes is reported under the material category of biomass (MF.1). The domestic 

Economy-wide material flow accounts handbook 

68 

Compilation guidelines 

4 

extraction of uranium ore, which is used to manufacture nuclear fuels, is reported under the material 
category of metal ores (MF.2). 

4.5.2. 

Data sources 

Energy statistics 

347.  National and European-wide harmonised energy statistics are the most important data source. 
They  provide  production  output  from  mining  and  extraction  of  all  relevant  solid, liquid  and  gaseous 
fossil  energy  materials/carriers.  National  energy  statistics  –  which  are  recommended  to  be  used 
primarily – may deviate slightly from the European energy statistics. 

348. 
It is recommended to consult and carefully study methodological guidelines related to energy 
statistics  when  using  as  a  data  source  for  EW-MFA.  Eurostat  provides  guidelines  for  European 
energy statistics at its website.  

349. 
 In the case of solid energy materials (e.g. coal and lignite) international energy statistics are 
in  line  with  the  concept  of  'run-of-mine'  (see  paras.  114ff.);  i.e.  amounts  of  raw  materials  are 
accounted before further separation or concentration.  

International  energy  statistics  report  the  amounts  of  extracted  crude  oil,  natural  gas  liquids 

350. 
(NGL), and natural gas excluding any accompanying water.  

351.  The  extracted  amounts  of  natural  gas  –  reported  by  international  energy  statistics  –  include 
both 'non-associated' gas originating from fields producing hydrocarbons only in gaseous form, and 
'associated'  gas  produced  in  association  with  crude  oil  as  well  as  methane  recovered  from  coal 
mines (colliery gas) or from coal seams (coal seam gas). In energy statistics the production outputs 
of  natural  gas  extraction  are  usually  reported  as  amounts  after  purification  and  extraction  of  NGLs 
and  sulphur.  Extraction  losses  and  quantities  reinjected,  vented  or  flared  at  the  extraction  site  are 
reported separately in energy statistics. They should be included in the domestic extraction of natural 
gas (MF.4.2.2). 

352. 
In  the  case  of  crude  oil,  condensate  and  natural  gas  liquids  (NGL)  (MF.4.2.1)  and  oil  shale 
and tar sands (MF.4.1.3) compilers of EW-MFA may use the respective production amounts reported 
in energy statistics without any adjustments.  

Other data sources (production statistics, geological surveys) 

353.  Although  energy  statistics  form  the  major  data  source  for  compiling  domestic  extraction  of 
fossil energy materials/carriers (MF.4), some other potential data sources should be mentioned here. 
These could be used to cross-check data obtained from energy statistics. 

354.  National and European-wide harmonised production statistics provide data on the production 
output from mining and extraction of petroleum resources and other fossil energy carriers.. National 
or  international  geological  surveys  (such  as  e.g.  USGS,  BGS)  may  also  provide  data  on  the 
production output from mining and extraction of fossil energy materials/carriers.  

4.5.3. 

Data compilation 

General approach 

355.  National  energy  statistics  are  the  preferred  data  source  to  compile  domestic  extraction  of 
fossil energy materials/carriers (MF.4) for EW-MFA. Energy statistics are harmonised at international 
level  (joint  annual  questionnaires  operated  by  Eurostat  and  International  Energy  Agency).  It  has  to 
be  noted  that  in  some  cases  the  national  energy  statistics  may  follow  their  specific  principles, 
concepts and definitions which may deviate from those agreed in internationally harmonised energy 
statistics. 

356.  Energy  statistics  report  the  production  output  of  mining  and  extraction  of  so-called  primary 

Economy-wide material flow accounts handbook 

69 

Compilation guidelines 

4 

energy commodities – coals, crude oil etc., and natural gas being the main ones. Table 18 introduces 
the primary energy commodities relevant for MF.4. 

Table 18: Primary energy commodities relevant for MF.4 

EW-
MFA 

Product according to European 

Data set in Eurostat online data 

energy statistics 

base 

Product according  to 
Standard International 
Energy Product 
Classification - SIEC 

name 

code 

name 

code 

solid fuels - 
annual data 

solid fuels - 
annual data 

solid fuels - 
annual data 

solid fuels - 
annual data 

solid fuels - 
annual data 

solid fuels - 
annual data 

solid fuels - 
annual data 

2117 

2118 

2210 

2310 

2410 

code 

name 

MF.4.1.2 

Anthracite 

code 

2115 

MF.4.1.2 

Coking Coal 

2116 

MF.4.1.2 

MF.4.1.1 

Other 
bituminous 
coal 

Sub-
bituminous 
Coal 

MF.4.1.1 

Lignite/Brown 
Coal 

MF.4.1.4 

Peat 

MF.4.1.3 

Oil shale and 
oil sands 

MF.4.2.1 

Crude oil 
(without NGL) 

MF.4.2.1 

Natural gas 
liquids (NGL) 

MF.4.2.1 

Other 
hydrocarbons 

3105 

oil - annual data 

nrg_102a 

3106 

oil - annual data 

nrg_102a 

3193 

oil - annual data 

nrg_102a 

nrg_101a 

Anthracite 

0110 

nrg_101a 

Coking coal 

0121 

nrg_101a 

nrg_101a 

Other 
bituminous 
coal 

Sub-
bituminous 
coal 

0129 

0210 

nrg_101a 

Lignite 

0220 

nrg_101a 

Peat 

11 

nrg_101a 

Oil shale / oil 
sands 

Conventional 
crude oil 

Natural gas 
liquids (NGL) 

Other 
hydrocarbons 

2000 

4100 

4200 

4500 

MF.4.2.2 

Natural gas 

4100 

 gas - annual 
data 

nrg_103a 

Natural gas 

3000 

357.  The  relevant  item  recording  production  output  from  mining  and  extraction  is  termed 
'indigenous  production'  in  the  IEA/Eurostat  energy  questionnaires  and  'primary  production'  in  the 
Eurostat  online  data  base.  The  production  output  is  reported  in  natural  units  in  the  original 
questionnaires; which are metric tonnes for solid and liquid commodities and cubic metres for natural 
gas.  Eurostat  online  database  reports  natural  gas  in  energetic  units  only  (terajoule  and  tonnes  oil 
equivalents). Conversion factors are presented further below. 

Peat 

358.  All kind of peat is to be reported under  MF.4.1.4. It  has to be noted that the energy balance 
excludes peat for non-energetic use. However extraction of peat for non–energetic use (gardening) 
accounts for a substantial proportion of total peat extraction. Therefore the energy  statistics figures 
have to be supplemented for extraction of peat for non-energetic use. As far as no national sources 
are available for that purpose, USGS can be used as a data source. 

If  peat  data  are  reported  in  cubic  metres  the  following  conversion  factor  can  be  used  (UN, 

359. 
1987): 

Economy-wide material flow accounts handbook 

70 

Compilation guidelines 

4 

1 m3  =  0.753 t 

Natural gas 

360. 
International  energy  statistics  separately  report  (as  memo  item)  natural  gas  that  is  lost  at 
extraction  and  quantities  reinjected,  vented  or  flared  at  the  extraction  site  (see  also  para.  349). 
Notably, they should be included in the domestic extraction of natural gas (MF.4.2.2). 

361.  Production  output  from  natural  gas  extraction  is  most  likely  reported  in  cubic  metres  and/or 
energetic  units  (terajoule  or  tonnes  of  oil  equivalents).  Hence,  data  on  natural  gas  have  to  be 
converted  into  tonnes.  Preferably  country  specific  conversion  factors  should  be  applied,  as  the 
technical  characteristics  of  natural  gas  vary  from  region  to  region  (see  below).  If  that  specific 
information is not available, general factors could be used (see Table 19). 

Table 19: Calorific value and density of natural gas of fossil energy carriers 

kg / m³ (standard cubic metre at 15°C)  GCV [MJ/kg]  GCV [MJ/m³] 

Natural gas (range) 

Natural gas (default value) 

0.76-0.83 

0.8 

36-55 

30-45 

50 

40 

Source: derived from OECD/IEA/Eurostat, 2005 

4.6. Physical imports and exports (Tables B 

to E40) 

362.  EW-MFA  record  the  material  flows  into  and  out  of  an  economy.  Trade  flows  are  part  of  it. 
Physical imports belong to the material inputs and physical exports belong to the material outputs.  

363.  Physical trade flows are flows of products that have mass and volume and can be measured 
in  tonnes41.  Products  are  clearly  defined  in  national  accounts  and  they  constitute  one  particular 
physical flow type in the System of Environmental-Economic Accounting Central Framework (SEEA-
CF), see e.g. para. 49ff. 

364.  Physical trade in goods occurs when the transaction involves a change in ownership between 
a  resident  unit  (see  paras.  19ff.)  of  the  reporting  country  and  a  non-resident  unit.  There  are  two 
exceptions  from  this  general  'change  in  ownership'  principle  where  EW-MFA  actually  record  the 
physical cross-border flow of goods (see paras. 38ff.): 





goods sent abroad for processing, and

goods under merchanting.

365.  Adjustments  for  the  residence  principle  are  required  when  physical  imports  and  exports  are 
compiled from international trade in goods statistics (see paras. 382ff.).  

40 Currently, two tables recording extra-EU imports (Table C) and extra-EU exports (Table E) are not used (see para. 121) 
41 Products comprise goods and services. Goods are material products; services are immaterial products. Trade flows of services cannot 
be measured and presented in mass weights (i.e. tonnes) and hence are not included in physical imports and exports as recorded in EW-
MFA 

Economy-wide material flow accounts handbook 

71 

Compilation guidelines 

4 

366.  Notably,  in  EW-MFA  physical  imports  and  exports  are  recorded  in  a  breakdown  by  material 
classes (see paras. 367ff.); i.e. the usual product classifications are not employed. 

4.6.1. 

Classification overview 

367. 

In EW-MFA the physical imports and exports are classified in two ways: 



by type of material: The material categories MF.1 to MF.4 (are the same as those used for
domestic extraction (see paras. 81ff. and Table 2). The coherent classification by materials
of  domestic  extraction  and  physical  imports  and  exports  ensures  that  certain  EW-MFA
indicators  (e.g.  DMI  and  DMC)  can  be  presented  in  a  breakdown  by  type  of  material.  In
addition  material  categories  MF.5  and  MF.6  –  which  solely  apply  to  physical  imports  and
physical  exports  –  accommodate  traded  products  which  cannot  be  assigned  to  material
categories MF.1 to MF.4.



by  stage  of  manufacturing:  traded  products  are  grouped  into  three  broad  groupings
reflecting their 'stage of manufacturing' (see paras. 389ff).

368.  Employing  a  classification  by  type  of  material  for  physical  imports  and  exports  has  some 
important  implications.  The  main  data  source  for  compiling  physical  imports  and  exports  in  the 
context  of  EW-MFA  are  international  trade  in  goods  statistics  (ITGS;  see:  Eurostat  2016a)  which 
report in monetary as well as physical units. Most importantly, ITGS employ product classifications – 
in Europe it is the Combined Nomenclature (CN). Compilers of EW-MFA need to transpose the ITGS 
data classified by CN codes towards MF classes.  

369.  Actually each single CN product group is composed of many types of material. For instance, a 
motor  vehicle  includes  many  materials  such  as  steel,  copper,  aluminium,  plastic,  rubber,  textiles, 
glass etc. For the purpose of compiling physical imports and exports a simplified approach is taken: 
each CN code is assigned to one and only one MF code according to the dominant material42. One 
of the Annexes of the EW-MFA questionnaire provides this one-to-one correspondence between the 
EW-MFA classification of materials (MF) and the Combined Nomenclature (CN).  

MF.5 'Other products' and MF.6 'Waste for final treatment and disposal' 

370.  The majority of the more than 20 000 CN product groups is assigned to the four main material 
categories MF.1 to MF.4. However, a considerable number of CN products cannot for which specific 
categories MF.5 and MF.6 have been introduced; see details below (paras. 387 and 388). 

MF.4.2.3 'Adjustments for residence principle: Fuel bunkered by resident units abroad 
(imports) or Fuel bunkered by non-resident units domestically' 

371.  Some  specific  and  optional  items  have  been  added  to  Table  B  and  D  for  the  adjustment  of 
imports and exports for the residence principle (see paras 383ff. below).   

4.6.2. 

Data sources 

ITGS43 are the main data source for compiling physical trade flows in EW-MFA. ITGS cover all 
372. 
flows  of  material  goods  as  well  as  waste  flows  as  long  as  they  have  a  monetary  value.  Eurostat 
provides  European-wide  harmonised  statistics  on  international  trade  in  goods  (COMEXT  database) 
which distinguishes about 9 500 subheadings (CN at 8-digit level). National external trade in goods 
statistics or data bases may offer even more details. 

373.  The  CN  classification 
the 
correspondence  between  CN  and  MF  codes  is  also  up-dated  and  made  available  to  EW-MFA 

is  up-dated/revised  each  year.  Eurostat  ensures 

that 

42  The  'dominant  material'  is  that  material  which  has  the  highest  share  (in  terms  of  mass  weight)  in  the  material  composition  of  the 
respective CN product group 
43 At international level the term International Merchandise Trade Statistics (IMTS; see UN 2011) has been established. In the European 
Statistical System the term International Trade in Goods Statistics (ITGS) has been established recently 

Economy-wide material flow accounts handbook 

72 

Compilation guidelines 

4 

compilers (the respective Annex to the EW-MFA questionnaire is up-dated each year before the EW-
MFA questionnaire is sent out). 

374.  Compilers may use national data sources (international trade in goods statistics) which are not 
classified  by  CN.  The  Eurostat  Metadata  server  RAMON  (Reference  and  Management  of 
Nomenclatures) provides a number of correspondences between CN and other classifications which 
might be helpful in this case.  

375.  European-wide  harmonised  statistics  on  international  trade  in  goods  (COMEXT  database) 
report the imports and exports of goods in monetary, physical units, and in supplementary units (only 
for some goods). The standard physical unit in COMEXT is 100 kilograms. 

ITGS follow certain concepts that are not fully aligned to the concept, principles and definitions 
376. 
of  EW-MFA.  Eurostat  provides  a  technical  note  (Further  clarifying  the  conceptual  treatment  of 
physical imports and exports in economy-wide material flow accounts, Eurostat 2017a) that gives a 
detailed overview of the conceptual differences between EW-MFA and ITGS. In particular, compilers 
of EW-MFA need to adjust  external trade data to the  residence principle. This concerns mainly the 
import and export of transport fuels (see paras. 382ff.). For these adjustments compilers of EW-MFA 
may consult other data sources, such as e.g. balance of payments (BoP) and/or energy statistics. 

377.  European ITGS (COMEXT database) have one specific feature. They include 'quasi transit' of 
goods. EW-MFA should exclude 'quasi transit' flows of goods44 (because no change in ownership to 
a resident unit of the reporting country). Compilers of EW-MFA should preferably use national data 
sources for ITGS as those usually record 'quasi transit' separately. Further details on this issue are 
provided  in  the  already  mentioned  technical  note  (Further  clarifying  the  conceptual  treatment  of 
physical imports and exports in economy-wide material flow accounts, Eurostat 2017a). 

4.6.3. 

Data compilation 

ITGS can be obtained from national sources as well as from  Eurostat's international trade in 
the  product  classification  Combined 

378. 
goods  statistics  (COMEXT  data  base)  which  employ 
Nomenclature (CN). 

Unit of measurement 

379.  EW-MFA  are  reported  in  thousand  tonnes.  COMEXT  data  report  the  imports  and  exports  of 
goods in monetary and physical units. The standard physical unit is 100 kilograms measured at the 
point  in  time  when  a  good  crosses  an  administrative  border.  For  some  commodities,  data  are 
reported in other physical units such as length (metres), area (square metres), volume (cubic metres, 
litres), numeric units (pieces, pairs, dozens, packs), or, for electricity, in kilowatt-hours.  

380. 
ITGS  data  might  be  available  only  in  other  units  than  kilogram.  In  this  case  they  need  to  be 
converted into kilograms. For some items national conversion factors may be available, for example 
information  from  national  aircraft  and  ships  registers.  If  no  appropriate  national  information  is 
available EU level conversion factors for exports and imports which are provided by Eurostat could 
be applied. See Annex 6 to the EW-MFA questionnaire. 

Crosschecking 

381. 
It  is  recommended  to  check  the  plausibility  of  ITGS  data  expressed  in  kilograms.  One  easy 
plausibility  check  is  to  calculate  specific  prices  (EUR  per  kilogram)  for  each  ITGS  item.  This  might 
help to identify errors or data gaps.  

44  Quasi  transit  in  a  broader  definition  denotes  goods  transported  into  the  reporting  country,  custom  cleared  by  a  non-resident,  and 
subsequently sold and sent to a third country. The good physically enters the country. The ownership does not change to a resident unit 
but  to  a  non-resident  unit  who  functions  as  a  kind  of  trader/administrator.  The  case  of  quasi  transit  occurs  in  particular  when  a  good 
physically arrives for the first time in the EU custom union. Then it needs to be custom cleared for free circulation in the  EU. Often, the 
agencies carrying out the custom clearance are non-resident units in the reporting country where the good arrives for the first time. 

Economy-wide material flow accounts handbook 

73 

Compilation guidelines 

4 

Resident adjustment 

382. 
In  case  Eurostat  international  trade  in  good  statistics  (ITGS)  are  used  to  compile  physical 
imports and exports for EW-MFA, one particular adjustment related to fuels needs to be performed 
by compilers: 



All kind of transport fuel bunkered by resident units abroad need to be added to the physical
imports of fuel reported in ITGS;

  Road  transport  fuel45  bunkered  by  non-resident  units  on  the  territory  need  to  be  added  to 


physical exports reported in ITGS.

383.  The  EW-MFA  questionnaire  provides  the  additional  items  MF.4.2.3.1  to  MF.4.2.3.3  to 
accommodate the adjustments for the residence principle if appropriate. Please be aware that these 
items are only needed if the remaining items of category MF.4 are un-adjusted i.e. are directly filled 
from Eurostat's ITGS. Please report real zero for material group MF.4.2.3 (and sub-groups) in case 
material groups MF.4.2.1 and MF.4.2.2 are already adjusted for the residence principle. 

384.  The  relative  size  of  the  flows  of  transport  fuel  accounted  for  under  item  MF.4.2.3  can  vary 
substantially  from  country  to  country.  Some  of  these  flows  can  be  negligible;  others  can  be  of 
considerable  size.  In  particular  in  countries  with  large  airports  and/or  harbours,  or  important  transit 
routes,  the  amount  of  fuel  bunkered  by  non-resident  units  domestically  can  be  considerable.  The 
data  required  for  these  adjustments  are,  however,  not  readily  available,  as  there  are  no 
corresponding items for those entries in the CN. In general three approaches to obtain the required 
information (or a combination of these paths) are possible: 







Energy  and  transport  statistics:  In  some  countries  national  energy  or  transport  statistics
collect data on fuel use in international transport. Experts in energy and transport statistics
should be consulted to provide a first assessment of the significance of the concerned flows
and to identify potential statistical sources;

Other physical flow accounts such as e.g. air emissions accounts (AEA) and physical energy
flow accounts (PEFA): Like EW-MFA other physical flow accounts (e.g. AEA, PEFA) follow
the residence principle and require respective adjustments. In the course of the compilation
of respective adjustment items for AEA or PEFA certain pieces of information might become
available  that  can  be  used  to  approximate  the  transport  fuel  uses  needed  for  EW-MFA
adjustments,  namely  transport  fuel  purchases  by  resident  units  abroad  and  road  transport
fuel purchases by non-residents on the territory. Please note that the adjustments should be
coherent among AEA, EW-MFA and PEFA;

National  accounts:  National  accounts  have  a  long  experience  in  dealing  with  practical
difficulties to implement the residence principle. In general, national accounts experts have a
good  overview  of  the  required  adjustments  and  monetary  data  on  fuel  use  in  international
transport  may  be  available  from  national  accounts.  Usually  the  monetary  data  should  be
based on estimates in physical terms. On the basis of national accounting data on fuel used
by non-resident units domestically and fuel used by resident units abroad, the required mass
flows can be estimated.

Bulk pipeline flows of water 

385.  EW-MFA exclude bulk flows of water (and air) that cross the system boundary of the national 
economy.  Therefore,  water  that  enters  countries  by  pipelines  shall  be  excluded  from  EW-MFA 
accounts  whenever  it  is  clearly  identified.  Compilers  of  EW-MFA  are  recommended  to  contact  the 
national specialist on international trade statistics in order to check whether the CN code '2201 90 00 
Other' also comprises water that enters countries by pipelines. 

Packaging materials 

386.  From  a  conceptual  point  of  view,  packaging  materials  should  be  accounted  for  in  EW-MFA. 

45 Note that the deliveries of fuels to vessels and aircraft of non-resident operators at domestic harbours or airports are already included 
in the exports reported in Eurostat's  ITGS. 

Economy-wide material flow accounts handbook 

74 

Compilation guidelines 

4 

However,  external  trade  statistics  only  report  net  weight,  which  usually  excludes  the  weight  of 
packaging  material.  In  practice,  packaging  materials  are  often  of  negligible  importance.  A  German 
study  on  traded  packaging  materials  revealed  that  the  amount  of  packaging  materials  in  imported 
goods was only 0.5 % of the imported tonnes (GVM, 2005). Considering the minor importance and 
the huge efforts an estimation of packaging materials in traded goods would take, the Eurostat Task 
Force  on  MFA  recommended  that  no  additional  estimation  of  packaging  materials  needs  to  be 
performed. 

MF 5 'Other products' 

387.  Some  5 400  CN  product  groups  cannot  be  assigned  to  the  main  four  material  categories 
because  their  material-wise  composition  is  too  heterogeneous.  A  specific  material  category  MF.5 
'Other products' has been established to accommodate these heterogeneous CN product groups. 

MF 6 'Waste for final treatment and disposal' 

388.  Another specific material category is dedicated to cross-border flows of waste material:  MF6 
'Waste  for  final  treatment  and  disposal'.  It  accommodates  a  handful  of  CN  codes  of  waste  flows 
which  cannot  be  assigned  to  the  four  main  material  categories.  In  addition  MF.6  is  supposed  to 
accommodate cross-border movement of waste material that is not included in international trade in 
goods statistics (ITGS). Actually, this should be a very seldom case. 

4.6.4. 

Physical trade by stage of manufacturing 

In  EW-MFA,  physical  imports  and  exports  are  firstly  reported  in  a  breakdown  by  type  of 
389. 
material  (see  previous  sections).  In  addition  it  was  agreed  to  report  –  on  a  voluntary  basis  –  the 
physical  trade  in  a  breakdown  by  three  broad  product  groupings  reflecting  the  'stage  of 
manufacturing' (Table 20). 

Table 20: EW-MFA classification by stage of manufacturing 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

SM_FIN 

Stage of Manufacturing - finished products 

SM_SFIN 

Stage of Manufacturing - semi-finished products 

SM_RAW 

Stage of Manufacturing - raw products 

x 

x 

x 

x 

x 

x 

390.  Traded  goods  can  be  grouped  according  to  the  following  three  levels  (“stages“)  of 
manufacturing: 







raw products: products produced by primary industries such as agriculture, forestry, fishing,
and mining;

semi-finished  products:  products  which  are  further  processed  raw  products  but  do  not  yet
constitute finished products; they obviously need to be further processed;

finished  products:  products  which  are  finalised  in  the  sense  that  they  are  not  further
processed or transformed.

391.  The  physical  trade  tables  in  the  EW-MFA  questionnaire  have  been  extended  with  three 

Economy-wide material flow accounts handbook 

75 

Compilation guidelines 

4 

additional  rows  to  report  figures  for these  three broad  product  groupings.  Annex  5  to  the  EW-MFA 
questionnaire  provides  the  correspondence  between  the  CN  classification  and  the  three  stages  of 
manufacturing. 

392.  This correspondence was a joint effort of Eurostat, the German Federal Statistical Office, and 
the Swiss Federal Statistical Office. An exact statistical definition for the three product groups does 
not exist and could not be employed to develop formal criteria. In practice the assignment was mainly 
based on the CN labels. It is considered more important that the correspondence is harmonised and 
that all European NSIs use the same. 

393.  EW-MFA physical imports and exports by stage of manufacturing can be useful to assess the 
resource requirements (in terms of domestic material extraction needed)  behind the traded product 
flows.  The  lower  the  stage  of  manufacturing  the  closer  is  the  product’s  weight  to  the  domestic 
material  extractions  required  for  its  manufacture.  That  is,  whereas  the  weight  of  raw  products  is 
usually  rather  close  to  the  weight  of  the  domestic  extraction.  Vice  versa,  the  higher  the  stage  of 
manufacturing the bigger is the difference between the actual product weight and the weight of the 
materials  extracted  to  provide  this  good.  A  finished  product  may  contain  only  the  metal  content, 
which is a small fraction of the weight of the metal ore and the energy carriers which were used for 
its production. Insofar the results of the 'level ('stage') of manufacturing approach' can serve as a first 
approximation for raw material equivalents (RME), see also section 2.8.1.  

4.7. Domestic processed output (Table F) 

394.  EW-MFA  record  material  inputs  into  and  material  outputs  out  of  national  economies.  The 
material  outputs  include  –  beside  physical  exports  –  domestic  processed  output  (DPO)  which 
denotes  all  material  flows  (excluding  bulk  flows  of  water)  from  the  national  economy  to  the 
environment.  DPO  belongs  to  the  SEEA  type  of  physical  flows  entitled  'residuals'  (see  also  paras. 
54ff.).  By  convention,  DPO  does  not  include  water  vapour  from  combustion  or  any  gases  from 
respiration of humans and cultivated livestock (see balancing items – output side, paras. 501ff.). 

395.  DPO  is  composed  of  5  material  classes  (at  2-digit  level)  which  are  partly  further  detailed  by 
material  groups  (3-digit)  and  sub-groups  (4-digit)  (see  for  details  Table  2  and  Annex  A  to  this 
handbook): 











MF.7.1  Emissions to air

MF.7.2  Waste disposal to the environment

MF.7.3  Emissions to water

MF.7.4  Dissipative use of products

MF.7.5  Dissipative losses

396.  The  first  three classes  (MF.7.1  to  MF.7.3)  refer to  the  three  environmental  spheres  to  which 
residual  materials  are  released,  i.e.  air,  land,  and  water.  The  remaining  two  classes  (MF.7.4  and 
MF.7.5)  are  reflecting  types of  release  processes.  There  are a few cases  where  the assignment of 
residual flows is not clear because they could be assigned to several classes. Those cases concern 
certain emissions to air and are addressed further below (see Table 22). 

397.  DPO  presents  only  material  flows  from  the  economy  to  the  environment.  DPO  excludes 
material  flows  within  the  economy.  Notably  waste  disposed  to  controlled  landfills  is  excluded  from 
DPO because according to SEEA-CF controlled landfills belong to produced fixed assets (SEEA-CF 
paras. 3.31 and 3.85) and are hence part of the economy. 

398. 
 In  quantitative  terms,  DPO  is  dominated  by  'emissions  to  air' (MF.7.1)  with  more than  90%. 
CO2 constitutes the quantitatively  most important gas emitted to air.  Table 21 shows DPO by  main 
classes for Austria and Switzerland.  

Economy-wide material flow accounts handbook 

76 

Compilation guidelines 

4 

Table 21: Domestic Processed Output (DPO) for EU-28, 2014 (tonnes per capita) 

MF.7  Domestic Processed Output 

MF.7.1  Emissions to air 

of which: MF.7.1.1  Carbon dioxide (CO2) 

MF.7.2  Waste disposal to the environment 

MF.7.2 MEMO  Disposal of waste to controlled landfills (memorandum 
item) 

MF.7.3  Emissions to water 

MF.7.4  Dissipative use of products 

MF.7.5  Dissipative losses 

Source: Eurostat, EW-MFA 2017 data collection 

EU-28 

8.7 

8.2 

8.0 

0.0 

1.6 

0.02 

0.5 

0.001 

399.  The  following  sections  provide  general  compilation  guidelines,  potential  data  sources,  and 
specific accounting rules/conventions for each of the 5 material classes included in DPO. 

4.7.1. 

Emissions to air (MF.7.1) 

400.  Emissions  to  air  are  gaseous  or  particulate  materials  released  to  the  atmosphere  from 
production  or  consumption  processes  in  the  economy.  Bulk  flows  of  water  to  the  atmosphere 
(evaporation,  water  vapour)  are  excluded.  By  convention,  all  the  gases  listed  under  MF.8.2 
(balancing items output side) are not included in DPO item MF.7.1 (see Table 2). 

401.  The  air  emissions  recorded  under  DPO  in  EW-MFA  must  be  those  generated  by  production 
and consumption activities undertaken by resident units (see paras. 26ff. for the residence principle).  

402.  The class MF.7.1 'emissions to air' is further broken down into the following groups and sub-
groups: 

  MF.7.1.1 


Carbon dioxide (CO2) 

o MF.7.1.1.1  Carbon dioxide (CO2) from biomass combustion

o MF.7.1.1.2  Carbon dioxide (CO2) excluding biomass combustion

  MF.7.1.2 


Methane (CH4) 

  MF.7.1.3 


Dinitrogen oxide (N2O) 

  MF.7.1.4 


Nitrous oxides (NOx) 











MF.7.1.5

MF.7.1.6

MF.7.1.7

MF.7.1.8

MF.7.1.9

Hydroflourcarbons (HFCs) 

Perflourocarbons (PFCs) 

Sulfur hexaflouride 

Carbon monoxide (CO) 

Non-methane volatile organic compounds (NMVOC) 

  MF.7.1.A


Sulfur dioxide (SO2) 

  MF.7.1.B


Ammonia (NH3) 



MF.7.1.C

Heavy metals 

Economy-wide material flow accounts handbook 

77 

Compilation guidelines 

4 



MF.7.1.D

Persistent organic pollutants (POPs) 

  MF.7.1.E


Particles (e.g. PM10, Dust) 



MF.7.1.F

Other emissions to air 

Data sources 

403.  Two  main  data  sources  related  to  emissions  to  air46  are  recommended  to  compilers  of  EW-
MFA: 



Air  emission  accounts  (AEA):  AEA  record  flows  of  gaseous  and  particulate  materials  (six
greenhouse gases including CO2 and seven air pollutants)  to the atmosphere. AEA offer a
detailed  breakdown  by  64  emitting  industries  plus  households  as  defined  and  classified  in
national accounts. AEA follow the national accounts' residence principle, which implies that
emissions by resident economic units are included even if these occur outside the territory
(for  example,  resident  airlines  and  shipping  companies  operating  in  the  rest  of  the  world).
AEA are produced by the European Statistical System under Regulation (EU) No 691/2011
on European environmental economic accounts.



National  emission  inventories  for  greenhouse  gases  and  air  pollutants  reported  under  two
important international conventions:

  Greenhouse  gas  emissions  are  officially  reported  under  the  United  Nations 
Framework Convention on  Climate Change (UNFCCC). UNFCCC-greenhouse gas 
emission 
the  CRF 
inventories  are  classified  by  emissions  sources  using 
classification (common reporting format).  

  Emissions  of  air  pollutants  are  officially  reported  under  the  Convention  on  Long-
Range  Transboundary  Air  Pollution  (CLRTAP)  to  the  EMEP  Programme  (Co-
operative  Programme 
the  Long-Range 
Transmission of Air pollutants in Europe). CLRTAP-inventories of air pollutants are 
classified  by  emission  sources  using  the  NFR  classification  (nomenclature  for 
reporting). 

for  Monitoring  and  Evaluation  of 

Both emission inventories record those emissions emitted on the territory or related to fuels sold on 
the territory (territory principle). The two classifications of emission sources, CRF and NFR, are 
aligned to each other and widely compatible. 

Compilation 

404. 
It is recommended that compilers of DPO employ both data sources.  Air emissions accounts 
(AEA)  are  the  recommended  starting  point  because  the  total  emissions  emitted  by  economic 
production  and  consumption  activities  reported  in  AEA  are  already  adjusted  for  the  residence 
principle. 

In  a  second  step  the  AEA  data  need  to  be  adjusted.  Some  emissions  need  to  be  deducted 
405. 
from AEA totals due to specifics of the classification of DPO. The reason is to avoid double counting 
of certain materials released to the environment.  

46 Note that  both data sources report emissions of F-gases in tonnes of CO2-equivalnets which  need to be converted into 
ordinary metric tonnes. 

Economy-wide material flow accounts handbook 

78 

Compilation guidelines 

4 

Table 22: Air emissions to be excluded from DPO item MF.7.1 'Emissions to air' 

Description 
(why to be excluded from MF.7.1) 

Emissions  to  air  that  arise  directly  from  the 
application  of  fertilising  material  on  land.  These 
are  excluded  from  MF.7.1  'emissions  to  air' 
because 
is  already 
incorporated in the fertilising material which is a 
material flow to the environment recorded under 
DPO class MF.7.4 'dissipative use of products' 

their  mass  weight 

UNFCCC greenhouse gas inventories

CLRTAP emission inventories of air pollutants 

CRF code and label 

3D 'Agricultural soils' 

  3Da 'Direct N2O emissions from managed soils' 
    3Da1 'Inorganic N fertiliser' 

    3Da2 'Organic N fertiliser' 

      3Da2a 'Animal manure applied to soils' 

      3Da2b 'Sewage sludge applied to soils' 

      3Da2c 'Other organic fertiliser applied to soils' 

    3Da3 'Urine and dung deposited by grazing animals 

2D 'Non-energy use of fuels and solvents' 

  2D1 'Lubricant use' 

  2D2 'Paraffin wax use' 

  2D3 'Use of other non-energy products' 

relevant 
greenhous
e gases 

NFR code and label 

3Da1 'Inorganic N-fertilisers (includes also urea application)' 

N2O 

  3Da2a 'Animal manure applied to soils' 

  3Da2b 'Sewage sludge  applied to soils' 

  3Da2c 'Other organic fertilisers applied to soils (including compost)' 
3Da3 'Urine and dung deposited by grazing animals (Excreta deposited by 
grazing livestock)' 
3Da4 'Crop residues applied to soils' 

CO2 

2D3a 'Domestic solvent use including fungicides' 

2D3b 'Road paving with asphalt' 

Emissions  to  air  arising  from  the  (dissipative) 
use  of  certain  products,  in  particular  solvents 
and  fuels.  These  are  excluded  from  MF.7.1 
'emissions  to  air'  because  they  are  recorded 
under  DPO  class  MF.7.4  'dissipative  use  of 
products' 

Emissions to air stemming from automobile tyre 
and  brake  wear  and  road  abrasion.  These  are 
excluded from MF.7.1 'emissions to air' because 
they  are  recorded  under  DPO  class  MF.7.5 
'dissipative losses' 

2F 'Use of products substituting for ozone depleting substances 
(ODS)' 
  2F5 'Solvents' 

2G 'Manufacture and use of other products' 

  2G3 'N2O from product uses' 
  2G4 'Other' 

HFCs 

N2O 
CO2 

2D3c 'Asphalt roofing' 

2D3d 'Coating applications' 

2D3e 'Degreasing' 

2D3f 'Dry cleaning' 

2D3g 'Chemical products' 

2D3h 'Printing' 

2D3i 'Other solvent use' 

2G 'Other product use' 

1A3bvi 'Road transport: Automobile tyre and brake wear' 

1A3bvii 'Road transport: Automobile road abrasion' 

relevant 
air 
pollutants 

NH3, NO 

NMVOC 
NMVOC, 
PM 
NMVOC, 
PM 
NMVOC 

NMVOC 

NMVOC 
NMVOC, 
PM 
NMVOC 
NMVOC, 
PAH 

NMVOC 

PM, Heavy 
metals 

Economy-wide material flow accounts handbook 

79 

Compilation guidelines 

4 

In  order  to  avoid  double-counting  the  following  emissions  need  to  be  deducted  from  AEA 

406. 
totals (residence principle) in order to obtain DPO item MF.7.1 'emissions to air' (see Table 22): 

 Emissions to air (relevant are: NH3, NO, and  N2O) that  arise directly from the application of
fertilising material on land. These are excluded from MF.7.1 'emissions to air' because their 
mass weight is already incorporated in the fertilising material which is a material flow to the 
environment recorded under DPO class MF.7.4 'dissipative use of products'.  

 Emissions  to  air  arising  from  the  (dissipative)  use  of  certain  products,  in  particular  solvents
and  fuels.  These  are  excluded  from  MF.7.1  'emissions  to  air'  because  they  are  recorded 
under DPO class MF.7.4 'dissipative use of products'. 

 Emissions to air stemming from automobile tyre and brake wear and road abrasion. These are
excluded from MF.7.1 'emissions to air' because they are recorded under DPO class MF.7.5 
'dissipative losses'. 

4.7.2. 

Waste disposal to the environment (MF.7.2) 

407.  Waste is a legally defined phenomenon and refers to materials (substances or objects) which 
the holder discards or intends or is required to discard.47  

408.  Beside  its  legal  meaning,  waste  also  constitutes  a  physical  flow.  According  to  the  SEEA 
typology  of  physical flows, waste  belongs  to  the  category  of  residuals  (see  above  paras.  47ff.,  see 
also SEEA-CF section 3.2.4).  

409.  DPO  item  MF.7.2  includes  only  those  amounts  of  solid  waste  which  are  disposed  to  the 
natural  environment;  i.e.  to  uncontrolled  landfills.  In  Europe,  one  may  assume  that  this  is  zero 
because uncontrolled landfills are illegal.  

410.  Notably, in EW-MFA any solid waste disposed to controlled landfills is considered a flow within 
the  economy  (and  not  to  the  environment).  According  to  principles,  concepts,  and  definitions  in 
national accounts and SEEA  controlled and  managed landfill sites are considered to be part of the 
produced assets of the national economy. This implies that waste disposed to controlled landfills is 
part of the net additions to stock (NAS), see para. 97. 

411.  EW-MF experts have agreed to record solid waste flow to controlled and managed landfills48 
as  memo  item  (see  para.  91)  in  Table  F  of  the  EW-MFA  questionnaire.  It  is  a  useful  piece  of 
information  when  analysing the  net  additions  to stock  (NAS). Waste  disposed  to controlled  landfills 
may form a quantitative relevant part of NAS. 

Data sources and compilation 

412.  Data sources reporting the illegal disposal of solid waste to the environment may be available 
at  national  level.  At  European  level  such  a  data  source  does  not  exist.  As  mentioned,  one  may 
assume that illegal disposal of solid waste is close to zero in the EU. 

413.  For  the  memo  item  MF.7.2  MEMO  'Waste  disposed  to  controlled  landfills',  compilers  are 
recommended to use waste statistics which are harmonised at European level. 

414.  European  data  on  waste  to  controlled  landfills  can  be  found  in  Eurostat  online  database:  
dataset 'Treatment of waste by waste category, hazardousness and waste operations' (env_wastrt), 
which  reports  data  from  2004  onwards  for  each  second  year.  Compilers  have  to  select  the  waste 
operation: 'DSP_D - Deposit onto or into land'.  Not all waste streams treated in this particular waste 
operation  category  shall  be  accounted.  Compilers  have  to  de-select  (exclude)  the  following  two 
waste streams W126 Soils and W127 Dredging spoils. In fact, W126 and W127 consist of excavated 
soil  which  is  not  accounted  as  domestic  extraction  on  the  EW-MFA  material  input  side  and  thus 
should not be accounted for at the material output side either. 

47 Waste Framework Directive, or Directive 2008/98/EC of the European Parliament and of the Council 
48 Emissions from controlled and managed landfills (e.g. methane) are recorded as DPO, class MF.7.1 

Economy-wide material flow accounts handbook 

80 

Compilation guidelines 

4 

4.7.3. 

Emissions to water (MF.7.3) 

415.  The  DPO  class  'emissions  to  water'  accounts  for  materials  (excluding  water)  released  to 
natural  waterbodies  by  human  activities  after  or  without  passing  waste  water  treatment.  Therefore, 
emissions  to  water  should  be  accounted  for  at  the  state  they  are  in  upon  discharge  to  the 
environment. Where waste water treatment occurs, this refers to the post-treatment state. Otherwise, 
it refers to the substances or materials directly released to the environment via water 

416.  Emissions  to  water,  along  with  dissipative  losses  (MF.7.5),  represent  the  smallest  material 
class of DPO. In the context of a full material balance of a national economy it is therefore sufficient 
to roughly estimate emissions to water. 

417.  The  EW-MFA  classification  for  emissions  to  water  represents  an  aggregation  of  the  main 
categories reported in the emissions statistics. 

Data sources 

418.  Statistics on water are available in the  European Environment Agency data set WISE SoE – 
Emissions (WISE-1) on the emissions to water from point sources (municipal waste water treatment 
plants and industrial direct  discharge) and diffuse sources. The data set includes national emission 
data, also reported in the EU Water Framework Directive, Waterbase - UWWTD: Urban Waste Water 
Treatment  Directive  and  European  Pollutant  Release  and  Transfer  Register  (E-PRTR)  databases. 
Emissions from diffuse sources have to be included in the DPO category MF.7.4 'dissipative use of 
products'. Consequently, for MF.7.3 we are just considering emissions from point sources. 

419.  An alternative approach to estimate emissions to water uses the maximum legal limit value for 
each pollutant and multiplies it by the quantity of water treated by wastewater treatment plants. This 
approach  assumes  that  plants  respect  legal  regulations  and  the  concentration  of  pollutant  in  water 
emitted  is  close  to  the  legal  maximum.  One  would  expect  these  estimates  to  be  higher  than  the 
actual emissions. 

420. 
It  should  be  noted  that  statistics  on  water  pollution  commonly  use  a  specific  reporting 
terminology.  While  the  inorganic  pollutants  nitrogen  and  phosphorus  as  well  as  heavy  metals  are 
commonly  reported  as  elements,  organic  pollutants  are  reported  as  compounds  by  using  various 
indirect aggregate indicators.  Due to the minor quantitative importance of emissions to water in the 
overall material flow accounts, the estimation of specific balancing items is not necessary. 

Compilation 

MF.7.3.1 Nitrogen (N) 

421.  Total nitrogen (N) stands for the sum of all nitrogen compounds. N-emissions to water include 
emissions by waste water from households and industry. Nitrogen from agriculture is not included in 
the category emissions to water because it is already included in the DPO material class 'dissipative 
use of products' as nitrogenous fertilisers (MF.7.4.1 and MF.7.4.2).  

MF.7.3.2 Phosphorus (P) 

422.  As  with  nitrogen,  total  phosphorus  (P)  stands  for  the  sum  of  all  phosphorus  compounds.  P-
emissions  to  water  include  emissions  by  waste  water  from  households  and  industry  and  do  not 
include emissions from agriculture, as these are included in category 'dissipative use of products' as 
phosphorus fertilisers (MF.7.4.1 and MF.7.4.2). 

MF.7.3.3 Heavy metals 

423.  Heavy metals may come from municipal and industrial discharges. 

MF.7.3.4 Other substances and (organic) materials 

424.  Organic  substances  are  commonly  reported  in  water  emission  inventories  as  indirect 

Economy-wide material flow accounts handbook 

81 

Compilation guidelines 

4 

summary indicators. The most commonly used are BOD (biological oxygen demand), COD (chemical 
oxygen  demand),  TOC  (total  organic  carbon),  or  AOX  (absorbable  organic  halogen  compounds). 
Please  note  that  all  these  indicators  measure  organic  substances  in  water  each  using  a  different 
indirect method. The values reported for these indicators should therefore neither be included directly 
in EW-MFA nor should they be aggregated. It is necessary to: 





Decide which indicators to use. Our recommendation is to take TOC, if available, as it is the
most comprehensive and sensitive indicator;

Convert  the  reported  quantity  which  indirectly  indicates  the  amount  of  organic  substances
into the quantity of the organic substance itself by using a simplified stoichiometric equation.

425.  Alternatively,  as  a  rule  of  thumb,  5  %  of  the  item  MF.7.4.1  Organic  fertilisers  could  be 
accounted  for  in  MF.7.3.4,  i.e.  a  5  %  loss  of  manure  in  water  is  assumed  to  occur  (see  also 
para.431). 

MF.7.3.5 Dumping of materials at sea 

426.  Dumping of materials at sea is not a common reporting format and data may not be available. 
Please  note  that  attention  should  be  paid  not  to  include  materials  which  are  part  of  the  unused 
domestic extraction, like dredging, in order to be consistent with the material input side. 

4.7.4. 

Dissipative use of products (MF.7.4) 

'Dissipative  use  of  products'  denotes  material  flows  from  the  economy  to  the  environment 
427. 
arising  from  the  application  of  products.  Examples  of  dissipative  use  flows  are  fertilisers  such  as 
manure, compost, or sewage sludge applied to land. 

428.  Data on dissipative use of products are reported in official statistics. Agricultural statistics can 
be used to estimate the consumption and use of mineral fertiliser49, pesticides50 and seeds. Data for 
organic fertiliser usually have to be estimated. Data for sewage sludge, compost, and salt applied as 
thawing material on roads may be reported in statistics or reports on the environment or in specific 
studies51; in addition, waste statistics may report the output of compost from waste management. 

429.  Two additional important data sources that compilers should consider are the Gross Nutrient 
Balance  (GNB)  and  the  background  data  of  emission  inventories  (UNFCCC  in  particular).  On  the 
former source, the methodological guide is published by Eurostat/OECD. 

Conventions 

430.  Water content: Organic fertiliser (manure) spread on agricultural land should be reported in 
dry  weight.  If  reported  with  water  content,  an  attempt  should  be  made  to  convert  the  data  to  dry 
matter. The same holds true for sewage sludge and compost. 

Data compilation 

MF.7.4.1 Organic fertiliser (manure) 

431.  Manure  is  organic  matter  excreted  by  animals  which  is  used  as  a  soil  amendment  and 
fertiliser. Manure spread on agricultural land is usually not (or not sufficiently) reported in agricultural 
statistics,  it  has  to  be  estimated.  An  estimate  could  be  based  on  the  number  of  livestock  by  type 
multiplied by the  manure production per animal per year and a coefficient to correct for dry  matter. 
Examples for required coefficients are given in Table 23. 

49 Note that manufacturing statistics on domestic sales from producing or importing units to consumers or sales organisations can also be 
used 
50 Data on domestic sales  of pesticides  can be explored. They are expressed in terms of active ingredients  and appropriate multipliers 
should be found in order to convert them to total mass 
51 Further options are (estimates based on) statistics of mining and quarrying industry, and fishery 

Economy-wide material flow accounts handbook 

82 

Compilation guidelines 

4 

Table 23: Daily manure production coefficients 

Manure production per 
animal per day in kg 

Dry matter of manure 
1 = Wet weight 

Dairy cows 

Calves 

Other bovine 

Pigs for slaughtering 

Pigs for breeding 

Other pigs 

Sheep 

Horses 

Poultry 

Source: Meissner, 1994 

70 

17 

28 

7 

26 

8 

7 

7 

0.2 

0.085 

0.05 

0.085 

0.071 

0.028 

0.071 

0.07 

0.07 

0.15 

432.  Eurostat data for number of livestock by type can be derived from the following data sets: 











Bovine population - annual data [apro_mt_lscatl]

Goat population - annual data [apro_mt_lsgoat]

Sheep population - annual data [apro_mt_lssheep]

Pig population - annual data [apro_mt_lspig]

Livestock:  number  of  farms  and  heads  of  animals  of  different  types  by  agricultural  size  of
farm (UAA) and NUTS 2 regions [ef_olsaareg].

Number  of  horses  can  be  derived  from  the  farm  survey  data  set,  which  includes  data  for  the 
years  2005,  2007,  2010  and  2013.  In  addition,  poultry  is  only  reported  in  the  farm  survey  data 
set. 

433.  An additional data source is the VS (Volatile Solids) set of coefficients that are used within the 
UNFCCC  inventory.  Compilers  are  recommended  to  contact  emission  inventory  experts  on  this 
source. 

434.  Manure produced versus manure spread on fields: Not all manure produced is actually spread 
on  agricultural  land.  A  part  is  lost  from  the  economic  system  as  emissions  to  water  and  air.  As 
regards the former, the Italian National Institute of Statistics estimated this loss at 5 % (Barbiero et 
al.,  2003)  and  reported  it  under emissions  to  water. Furthermore,  manure  loses  some  of  its  weight 
during  stockpiling  due  to  emissions  to  air  (nitrogen  compounds,  methane  and  NMVOC,  partly  by 
combination  with  atmospheric  gases).  The  DPO  account  may  be  corrected  for  these  air  emission 
losses  from  manure  if  information  is  available  or  a  feasible  estimation  procedure  has  become 
available. Emissions from manure storage are recorded in emission inventories under the NFR-code 
3.B. Notably, these emissions are already included in DPO item MF.7.1'emissions to air'.

MF.7.4.2 Mineral fertiliser 

435.  The fertiliser industry is essentially concerned with the provision of three major plant nutrients 
– nitrogen,  phosphorus  and  potassium  –  in  plant-available  forms.  Nitrogen  is  expressed  in  the
elemental  form  (N),  but  phosphorus  and  potassium  may  be  expressed  either  as  the  oxide  (P2O5, 
K2O) or as the element (P, K). Sulphur is also supplied in large amounts, partly through the sulphates 
present in such products as superphosphate and ammonium sulphate. 

436.  Accordingly,  agricultural  statistics  commonly  report  domestic  consumption  in  agriculture  of 

Economy-wide material flow accounts handbook 

83 

Compilation guidelines 

4 

specified  nitrogenous,  phosphate,  potash  and  multi-nutrient  fertilisers  (NP/NPK/NK/PK).  Eurostat 
database  provides  the  Consumption  estimate  of  manufactured  fertilisers  (online  data  code: 
'aei_fm_manfert'; source: Fertilisers Europe), the Use of inorganic fertilisers and the Gross Nutrient 
Balance52; data are in tonnes of nutrient. 

437.  FAOSTAT reports fertilisers for the EU countries. Data refer to consumption and consumption 
in  nutrients  of fertilisers.  Moreover, the  UNFCCC inventories  report N (see  the  CRF  table  3.D) and 
liming within sectoral background data for agriculture (see the CRF table 3.G-I). 

438. 
In  principle,  the  total  masses  of  fertilisers  should  be  accounted  for.  Statistics,  however, 
commonly report fertilisers in nutrient contents (e.g. N, P, K). In case coefficients to total weight are 
known,  the  account  should  be  based  on  total  weights53.  The  International  Fertilisers  Association 
(IFA)  provides  a  database  for  the  production  and  international  trade  of  mineral  fertilisers,  which  is 
available in tonnes of nutrients as well as in tonnes of product. From these two values, coefficients 
for the conversion of nutrient mass into total mass can be derived (see Table 24), and afterwards the 
different  IFA  fertiliser  products  can  be  allocated  to  the  Eurostat  categories.  Table  24  also  shows  a 
mean coefficient for an average nitrogen and phosphorus fertiliser. 

439. 
It would certainly be useful to calculate a weighted mean depending on the amounts of each 
fertiliser used in a country. For instance, the major source of nitrogen  fertiliser in Austria is calcium 
ammonium  nitrate  (CAN),  which  should  be  weighted  higher in  the  calculation  of  an Austria  specific 
coefficient. National differences might play an important role, so a calculation of national coefficients 
for nutrient classifications would definitely improve the quality of the results. 

Table 24: Conversion factors for mineral fertiliser 

Fertiliser 
classification 
EUROSTAT 

Fertiliser classification 
IFA 

Conversion from nutrient 
content to total mass 
(1=nutrient mass) 

Mean 

Ammonia 

1,21655 

Nitrogen 

Urea 

AN 

CAN 

AS 

Phosphate 

Phosphate Rock 

Phosphorus 

MAP 

DAP 

TSP 

Phosphoric Acid 

Potash 

Potash 

  Source: IFA 

MF.7.4.3 Sewage sludge 

2,174 

2,96 

3,734 

4,762 

2,74 

1,92 

2,174 

2,175 

1,852 

1,667 

2,97 

2,74 

2,03 

1,667 

440.  Sewage sludge refers to any solid, semi-solid, or liquid residue removed during the treatment 
of municipal waste water or domestic sewage. Although it is useful as a fertiliser and soil conditioner, 
sewage  sludge,  if  applied  inappropriately  can  also  be  potentially  harmful  to  the  water  and  soil 

52 Eurostat is aiming at establishing a harmonised data collection system for mineral fertiliser consumption and gross nutrient balances, 
based on the data coherent with the submissions to UNFCCC. At the moment not all the data are coherent 
53 Total weight is estimated by Switzerland using two sources: i) the fertiliser statistics in nutrient content and ii) the trade statistics which 
is in total mass. Given that the trend of the trade flow follows the fertiliser statistics, the latter is calibrated on the weight of trade statistics 

Economy-wide material flow accounts handbook 

84 

Compilation guidelines 

4 

environment and human and animal health. The application of sludge on agricultural land is therefore 
subject to strict regulations in many countries. 

441.  For calculating total dissipative use of sewage sludge, the Eurostat data set on sewage sludge 
production and disposal (env_ww_spd) can be used. This data set captures the amounts of sludge 
treated in municipal waste water treatment plants. 

442.  The  database  differentiates  several  sewage  sludge  disposal  operations:  agricultural  use, 
compost  and  other  applications,  landfill,  dumping  at  sea,  incineration  and  other.  Per  convention, 
MF.7.4.3 should only include  sewage sludge disposals for agricultural use and other uses because 
sewage disposals for compost, landfill and incineration are covered by other DPO categories or are 
not a material output according to EW-MFA: 

'Sewage  sludge  disposal  –  compost  and  other  applications'  should  be  already  included  in


MF.7.4.4 (Compost) if applied to land. 





'Sewage sludge disposal - landfill' should be already included in MF.7.2.

'Sewage sludge disposal - incineration' is implicitly included in MF.7.1.

443.  Sewage  sludge  has  to  be  reported  in  dry  matter,  which  is  already  the  case  for  the  Eurostat 
database. If data is reported in wet weight one may assume water content of 85 % for conversion to 
dry weight. 

444.  Sewage sludge spread on agricultural land is also reported in environment statistics as well as 
in UNFCCC inventories within sectoral background data for agriculture (see the CRF table 3.D). 

MF.7.4.4 Compost 

445.  Composting  refers  to  a  solid  waste  management  technique  that  uses  natural  processes  to 
convert organic materials to humus through the action of microorganisms. Compost is a mixture that 
consists largely of decayed organic matter and is used for fertilising and conditioning land. 

446.  Per convention, material flow group MF.7.4.4 should only include compost released to nature 
(land); i.e. a material flow from economy to environment. 

447.  Data  for  the  dissipative  use  of  compost  can  be  approximated  using  waste  statistics.  The 
Eurostat  data  set  on  Municipal  waste  by  waste  operations  (env_wasmun)  includes  the  treatment 
operation  'Composting  and  digestion'  (RCY_CO)  showing  the  aerobic  and  anaerobic  treatment  of 
biodegradable waste used as a recycled product, material or substance for land treatment. The total 
'composting of sewage sludge' should be included under this item of DPO, whereas 'composting in 
households and specific industries' is excluded. An attempt should be made to estimate those flows.  

448.  Compost  applied  as  fertiliser  to  land  should  be  reported  in  dry  weight.  The  data  set 
'env_wasmun'  provides  the  amount  of  compost  in  wet matter, therefore it  can  be  assumed  a  water 
content of 50 % for the conversion to dry weight. 

449.  Compost is also reported in agricultural statistics and in UNFCCC inventories within sectoral 
background data for waste (see the CRF table 5.B). 

450.  Compost  in  private  households:  Households  may  compost  organic  materials  previously 
purchased  (i.e.,  biomass  that  was  recorded  on  the  input  side).  Such  composting  is  usually  not 
recorded in statistics. If relevant for this DPO category, an estimate would have to be added on the 
output  side  after  consultation  with  waste  statistics  experts  regarding  imputatios  they  may  make  for 
e.g. households not connected to municipal waste collection schemes. 

MF.7.4.5 Pesticides 

451.  A  pesticide  is  commonly  defined  as  any  substance  or  mixture  of  substances  intended  for 
preventing, destroying, repelling, or mitigating any pest. A pesticide may be a chemical substance or 
biological agent (such as a virus or bacteria) used against pests including insects, plant pathogens, 
weeds,  molluscs,  birds,  mammals,  fish,  nematodes  (roundworms),  and  microbes.  An  extensive  list 

Economy-wide material flow accounts handbook 

85 

Compilation guidelines 

4 

and data of pesticides is provided in the EU Pesticides Database and in the Eurostat database within 
Pesticide sales (aei_fm_salpest09). 

In  principle,  the  accounting  of  pesticides  would  have  to  be  for  the  total  masses.  Agricultural 
452. 
statistics commonly report quantities of pesticides used in (or sold to) the agricultural sector. Figures 
are generally expressed in terms of active substances (active ingredients contents). If multipliers are 
available, these figures should be converted to total mass. 

453.  The conversion to total mass can be carried out using coefficients that are available on sellers' 
websites. It is a rough estimate; however, if it is not applied, the underestimation could be important 
since the conversion factor to total mass is usually bigger than 2. 

MF.7.4.6 Seeds 

454.  Seeds are the encapsulated embryos of flowering plants. Seeds for agricultural production are 
a common position in agricultural statistics (e.g. FAO crop database) and has to be estimated within 
the Gross Nitrogen Budget (see the Eurostat/OECD methodological guide).54 

MF.7.4.7 Salt and other materials spread on roads (incl. grit) 

455.  This  item  should  not  be  neglected,  e.g.  in  some  winters  it  can  account  for  about  10  %  of 
MF.7.4  in  Switzerland.  Götzfried  (2008)  estimated  the  salt  and  sand  consumption  for  some  Nordic 
countries (Finland, Sweden and Denmark) from 2000 until 2006. 

456.  Besides  salt,  other  materials  like  grit  or  waste  products  from  the  iron  and  steel  industry  are 
spread  on  roads.  However,  there  is  no  plausible  estimation  procedure  available  so  far  to  calculate 
these  flows.  A  possible  estimation  approach  could  be  developed  based  on  the  length  of  roads  in 
each European country differentiated by street types (altitude and slope could be important issues to 
consider),  average  amount  of  frost  days  per  year,  and  average  amount  of  deployed  materials. 
Information on these topics can be found in Burtwell and Öberg (2002). 

MF.7.4.8 Solvents, laughing gas and others 

457.  This category includes emissions from diverse dissipative use of products, e.g. use of solvents 
(NMVOC emissions), laughing gas, road paving, N2O for anaesthesia. 

458.  Several  compounds  are  involved.  The  data  sources  for  these  emissions  are  the  national 
inventory submissions to the CLRTAP and to the UNFCCC55. The codes of the classification – NFR 
for the CLRTAP and CRF for the UNFCCC – of the two submissions that have to be accounted for in 
MF.7.4.8 Solvents, laughing gas and others are shown in Table 22. 

459.  As regards the CLRTAP (NFR codes 2D and 2G), emissions are related to the use of solvent 
in  paint  application,  degreasing  and  dry  cleaning,  chemical  products,  manufacture  and  processing 
and  other  solvent  use,  including  emissions  from  road  paving  with  asphalt  and  asphalt  roofing 
activities. 

460.  The categories included in the NFR sectors 2D and 2G are the following (see also Table 22): 









2D3a  Domestic  solvent  use  includes  emissions  from  the  use  of  solvent  in  household
cleaning and car care products as well as cosmetics;

2D3b Road paving with asphalt includes emissions from the production and use of asphalt
for road paving;

2D3c Asphalt roofing includes emissions from the manufacturing of roofing products and the
blowing of asphalt;

2D3d1  Decorative  coating  includes  emissions  from  paint  application  for  construction  and

54 Switzerland uses surfaces by crop – from an equivalent of the EU FSS (Farm structure survey) and multiplies each crop surfaces by 
standard seed requirements by hectare. Most quantitatively important are potatoes and cereals 
55 Adjustments for the residence principle are very unlikely for the source codes concerned 

Economy-wide material flow accounts handbook 

86 

Compilation guidelines 

4 

buildings, domestic use and wood products; 















2D3d2  Industrial  coating  includes  emissions  from  paint  application  for  manufacture  of
automobiles, car repairing, coil coating, boat building and other industrial paint application;

2D3e  Degreasing  includes  emissions  from  the  use  of  solvents  for  metal  degreasing  and
cleaning;

2D3f Dry cleaning includes emissions from the use of solvent in cleaning machines;

2D3g Chemical products, manufacture and processing covers the emissions from the use of
chemical products such as polyurethane and polystyrene foam processing, manufacture of
paints, inks and glues, textile finishing and leather tanning;

2D3h Printing includes emissions from the use of solvent in the printing industry;

2D3i  Other  product  use  addresses  emissions  from  glass  wool  enduction,  printing  industry,
fat,  edible  and  non-edible  oil  extraction,  preservation  of  wood,  application  of  glues  and
adhesives, vehicles dewaxing;

2G Other production sector includes emissions due to the use of lubricants.

461.  As regards the UNFCCC, the CRF sub-sector 2D ‘Non-energy products from fuels and solvent 
use’ comprises the following sources, where CO2 and NMVOC emissions are involved: lubricant use, 
paraffin  wax,  and  other  categories  which  include  the  use  of  urea,  asphalt  roofing  and  paving  with 
asphalt and solvent use. 

462.  Within  the  CRF  sub-sector  2F  ‘Emissions  of  fluorinated  substitutes  for  ozone  depleting 
substances’,  the  category  2F5  ‘Solvents’  have  to  be  considered.  HFCs  are  now  used  in  solvent 
applications and occur in four main areas as follows: precision cleaning; electronics cleaning; metal 
cleaning; deposition applications. 

463.  Within  the  CRF  sub-sector  2G  ‘Other  product  manufacture  and  use’  the  following  sub-
applications have to considered: 





2.G.3  –  N2O  from  product  uses  (i.e.  N2O  emissions  from  the  use  of  N2O  for  anaesthesia, 
aerosol cans, explosives and from fire extinguishers); 

2.G.4 – Other. 

4.7.5. 

Dissipative losses (MF.7.5) 

464.  Dissipative  losses  are  unintentional  outputs  of  materials  to  the  environment  resulting  from 
abrasion,  corrosion,  and  erosion  at  mobile  and  stationary  sources,  and  from  leakages  or  from 
accidents during the transport of goods. 

465.  This  category  includes  various  types  of  dissipative  flows  (abrasion  from  tyres,  friction 
products,  buildings  and  infrastructures  and  others).  Many  of  them  have  never been  quantified.  It  is 
recommended to fill in only those data that can be provided with a justifiable effort. 

466.  The  air  emission  submissions  to  CLRTAP  are  the  most  important  data  source  on  this  item. 
The following NFR codes, which account for Total Suspended Particulate (TSP) and heavy metals, 
are involved and must be reported under this DPO item instead of MF.7.1 (see also Table 22): 





1A3bvi – ‘Road transport: Automobile tyre and brake wear’;

1A3bvii – ‘Road transport: Automobile road abrasion’.

467.  Please  note  that  if  particulate  matter  and  heavy  metal  emissions  in  the  sector  1A3  are  split 
into exhaust and non-exhaust, all non-exhaust emissions have to be accounted for in MF.7.5. 

468.  Losses of materials due to corrosion, abrasion, and erosion of buildings and infrastructure are 
probably  a  quantitatively  relevant  position,  and  they  appear  to  be  relevant  under  environmental 

Economy-wide material flow accounts handbook 

87 

 
 
Compilation guidelines 

4 

aspects  as  well.  So  far,  there  is  no  comprehensive  approach  to  account  of  these  flows.  Single 
aspects  like  losses  due  to  leachate  of  copper  from  roofing  or  paints  from  construction  have  been 
studied, though. Such studies may serve as a starting point towards more comprehensive accounts 
of material losses of this kind. The same may hold for data on (heavy) metal emissions to water from 
some sources (see para 420). 

469.  Dissipative  losses  may  also  result  from  the  transport  of  goods.  In  German  statistics,  for 
example, the amount of chemicals irreversibly lost due to accidents during transport is reported. 

470.  Another  position  may  be  leakages  during  (natural)  gas  pipeline  transport  (if  not  reported  as 
emissions to air). Data may be reported in specific studies. 

4.8. Balancing items (Table G) 

471.  Some material inputs and material outputs which are part of DMI and DPO are not sufficiently 
counterbalanced  on  the  respective  opposite  side  of  the  material  balance.  For  example,  carbon 
contained in an energy carrier is combusted and the CO2 is counted on the output side. This requires 
adding  the  O2  on  the  input  side  to  arrive  at  a  correct  balance.  Or,  energy  carriers  on  the  material 
input  side  contain  water which  is  released  through  combustion  as  water vapour  on  the  output  side 
and needs to be added there as a balancing item. 

472.  These additional inputs and outputs that are needed to compile a full mass balance are called 
balancing  items.  They  are  reported  in  specific  tables  and  are  not  included  in  the  aggregate 
indicators.  A  comprehensive  and  accurate  estimation  of  balancing  items  is  instrumental  when  the 
indicator net  additions  to  stock  (NAS)  is  calculated  as  the  difference  between  total  inputs  and  total 
outputs. 

473.  Balancing  items  are  significant  mass  flows,  as  can  be  seen  from  Figure  6  which  shows  the 
material balance for the EU 2014. 

Figure 5: EW-MFA material balance for EU-28, 2014 (tonnes per capita) 

Source: Eurostat, EW-MFA 2017 data collection 

474.  Balancing  items  are  quantitatively  dominated  on  both  sides  by  adjustments  related  to 
combustion processes. The combustion process is an oxidation; it requires considerable amounts of 

Economy-wide material flow accounts handbook 

88 

Compilation guidelines 

4 

oxygen which unusually comes from the ambient air. This exogenous oxygen is not accounted for in 
domestic extraction or imports. Hence, it needs to be added as balancing item on the input side. On 
the output side the combustion process releases water (vapour) which is not accounted for in DPO. 
This water vapour needs to be added as balancing item on the output side.  

475.  The  following  chemical  equation  illustrates  the  case  for  the  combustion  of  the  most  simple 
fossil fuel, methane (CH4): 

CH4 
Methane 

 + 
 + 

 2 O2 
 Oxygen 

 =            CO2         +     
 =   Carbon Dioxide    + 

 2 H2O 

 Water 

(DE, IMP) 

 balancing item 

  (DPO) 

  balancing item 

476.  The  EW-MFA  questionnaire  provides  a  compilation  tool  to  estimate  all  the  balancing  items 
with a reasonable accuracy based on the available data, ideally based on the data already reported 
other  tables  of  the  EW-MFA  questionnaire,  otherwise  provided  within  the  tool.  This  requires  a 
number of simplifying assumptions. More precise calculations, according to the procedure explained 
in  this  chapter,  are  possible  and  encouraged,  e.g.  compilers  are  recommended  to  investigate  and 
use national factors. 

477.  The  tool  includes  comments  and  descriptions  explaining  which  particular  calculation  steps 
they refer to. A more detailed background explanation on the assumptions made  is provided in this 
chapter hereafter. 

4.8.1. 

Balancing items: input side (MF.8.1) 

478.  Balancing  items  on  the  input  side  account  for  those  material  flows  of  air  and  water  that  are 
included in DPO or exports, but not  included in DE or imports.  The  main processes concerned are 
combustion of fuels, respiration of humans and livestock, the production of ammonia via the Haber-
Bosch process, and water requirements for the domestic production of exported beverages. Oxygen 
for combustion processes is by far the  quantitative most important balancing item on the input side 
(ca. 90%). 

Data sources and compilation 

479.  The following sections provide possible data sources and further compilation guidelines for the 
various groups within MF.8.1 'balancing items: input side'.  

MF.8.1.1 Oxygen for combustion processes 

480.  Oxygen  for  combustion  is  calculated  in  a  stepwise  approach.  Step  1  determines  the  mass 
weight  of  the  oxygen  included  in  the  emissions  arising  from  combustion  (CO2,  CO,  SO2,  N2O  and 
NO2).  Step  2  determines  the  oxygen  requirement  for  the  oxidation  of  the  hydrogen  incorporated  in 
the  combusted  material.  Oxidation  of  the  hydrogen  (H)  leads  to  water  vapour  (H2O)  (see  equation 
presented  in  para.  475).  Step  3  corrects  the  oxygen  requirements  determined  in  steps  1  and  2  by 
deducting the oxygen already incorporated in the combusted material itself (indigenous oxygen). As 
a  result  one  obtains  the  exogenous  oxygen  demand  for  combustion  processes,  i.e.  the  balancing 
item MF.8.1.1.  

Step 1 

481.  Oxygen  for  combustion  processes  can  be  calculated  stoichiometrically  from  respective  data 
for emissions of CO2, CO, SO2, N2O and NO2 from combustion: 

  C  +  O2    →    CO2,  i.e.  in  molar  masses:  12  +  32  =  44,  which  implies  that  0.727  tonnes  of 


oxygen are required for one tonne of CO2; 

Economy-wide material flow accounts handbook 

89 

Compilation guidelines 

4 



C  +  O    →    CO,  i.e.  in  molar  masses:  12  +  16  =  28,  which  implies  that  0.571  tonnes  of
oxygen are required for one tonne of CO;

  S + O2  →  SO2, i.e. in molar masses: 32 + 32 = 64, which implies that 0.5 tonnes of oxygen 


are required for one tonne of SO2;



2N  +  O    →    N2O,  i.e.  in  molar  masses:  28  +  16  =  44,  which  implies  that  0.364  tonnes  of 
oxygen are required for one tonne of N2O;

  N  +  O2    →    NO2,  i.e.  in  molar  masses:  14  +  32  =  46,  which  implies  that  0.696  tonnes  of 


oxygen are required for one tonne of  NO2.

482.  The required data for emissions from combustion should be taken from the DPO class MF.7.1 
'emissions  to  air' (see  section  4.7.1).  The  emissions  recorded  under  MF.7.1  are  multiplied  with  the 
above factors for each emission compound. 

Correcting for process-related CO2 emissions 

483.  The  CO2-emissions  recorded  in  MF.7.1  include  so-called  process-related  CO2-emissions. 
Process-related  CO2  emissions  from  intrinsic  CO2-contents  of  materials  refer  to  cement  and  lime 
production:  CaCO3  +  heat  →  CaO  +  CO2.  These  emissions  can  be  derived  from  the  UNFCCC 
greenhouse gas emission inventories: CRF codes 2A1 and 2A2 – Mineral industry, Cement and lime 
production). 

484.  Process-related  CO2-emissions  are  included  in  DPO  item  MF.7.1.  However,  they  do  not 
constitute  combustion  emissions.  Hence,  they  need  to  be  deducted  before  compiling  step  1  of 
MF.8.1.1. 

Step 2 

485. 
In  addition,  oxygen  is  required  for  oxidising  the  hydrogen  (H)  intrinsically  incorporated  in  the 
combusted  material,  with  the  resulting  emission  being  water  vapour  (H2O)  (see  balancing  item: 
output side MF.8..2.1): 



2H  +  O    →    H2O,  i.e.  in  molar  masses:  2  +  16  =  18,  which  implies  that  0.889  tonnes  of 
oxygen are required for one tonne of H2O from intrinsic H. 

486.  Step  2  requires  knowing  the  overall  amount  of  hydrogen  intrinsically  incorporated  in  the 
materials  combusted.  First,  one  needs  to  know  how  much  of  the  different  materials  has  been 
combusted.  Secondly,  one  needs  to  know  the  hydrogen  content  of  each  of  the  different  materials 
combusted.  

487.  Three possible data sources can be used to determine the materials combusted: 







The most appropriate source for determining the various materials combusted are physical
energy flow accounts (PEFA): PEFA table C records the combustion-emission-relevant use
of  energy  products.  Notably,  PEFA  reports  in  energetic units  (tera  joule) which  need  to  be
converted into mass units (tonnes) employing respective net calorific values.

Energy  statistics  and  balances  could  also  be  used.  Note  that  emission-relevant  use  is  not
explicitly  separated  in  energy  statistics.  Further,  energy  statistics  are  not  adjusted  for  the
residence principle.

Data reported in the EW-MFA questionnaire: The compilation tool included in the EW-MFA
questionnaires uses data already reported in the EW-MFA questionnaire (tables A, B and D;
i.e.  domestic  extraction  plus  imports  minus  exports  of  fossil  energy  materials/carriers)  to
approximate the material combusted.

488. 
 Step  2  also  requires  information  on  the  hydrogen  incorporated  in  the  various  materials 
combusted. The hydrogen content of a combusted material determines the amount of resulting water 
vapour which again reveals the amount of oxygen required. Table 25 provides respective coefficients 
used in German emission inventories. 

Economy-wide material flow accounts handbook 

90 

 
 
Compilation guidelines 

4 

Table  25:  Intrinsic  hydrogen,  oxygen  demand  for  oxidising  intrinsic  hydrogen,  and 
resulting water vapour by energy carriers 

Energy carrier 

Intrinsic hydrogen 
in t per t energy 
carrier  

Oxygen demand in 
t per t 
energy carrier 

Water vapour in t 
per t energy carrier 

Sewage gas/ Biogas/ Landfill gas 

Hard coal 

Coke (hard coal) 

Hard coal briquettes 

Brown coal, crude 

Dust- and dry coal 

Hard brown coal 

Brown coal briquettes and -coke 

Mine gas 

Coke oven gas 

Natural gas, Crude oil gas 

Gasoline 

Diesel 

Aviation gasoline 

Fuel oil, light 

Fuel oil, medium and heavy 

Liquid gas 

Refinery gas 

Other solid fuels 

0.20 

0.05 

0.01 

0.04 

0.02 

0.04 

0.04 

0.04 

0.20 

0.20 

0.23 

0.14 

0.13 

0.15 

0.13 

0.12 

0.18 

0.21 

0.05 

Blast furnace gas 

0.002 

1.57 

0.37 

0.06 

0.33 

0.15 

0.33 

0.32 

0.33 

1.57 

1.57 

1.83 

1.14 

1.06 

1.19 

1.07 

0.93 

1.41 

1.71 

0.40 

0.02 

1.77 

0.42 

0.07 

0.37 

0.17 

0.37 

0.36 

0.37 

1.77 

1.77 

2.05 

1.28 

1.19 

1.34 

1.21 

1.05 

1.59 

1.92 

0.45 

0.02 

Source: Derived from Frischknecht et al., 1994; Kugeler et al., 1990; Osteroth, 1989 

Step 3 

489.  Most  materials  combusted  contain  oxygen.  This  intrinsic  oxygen  content  is  used  in  the 
combustion  process.  It  has  to  be  subtracted  from  the  oxygen  demand  calculated  in  the  previous 
steps  in  order  to  derive  the  actual  amount  of  exogenous  oxygen  requirement.  Table  26  presents 
some coefficients on the oxygen content of various energy carriers. 

Economy-wide material flow accounts handbook 

91 

Compilation guidelines 

4 

Table 26: Oxygen content of energy carriers (% of weight) 

Oxygen content in % (wt / wt) 

 Sewage gas/ Biogas/ Landfill gas 

 Hard coal 

 Coke (hard coal) 

 Hard coal briquettes 

 Brown coal, crude 

 Dust- and dry coal 

 Hard brown coal 

 Brown coal briquettes and -coke 

 Mine gas 

 Coke oven gas 

 Natural gas, Crude oil gas 

 Other solid fuels 

 Blast furnace gas 

14.93 

4.94 

1.70 

2.78 

6.00 

16.78 

12.73 

16.78 

14.93 

14.93 

0.19 

35.97 

34.35 

   Source: Derived from Frischknecht et al., 1994; Kugeler et al., 1990; Osteroth, 1989 

490.  Note  that  the  three  data  sources  for  determining  the  amounts  of  materials  combusted 
mentioned in Step 2 can be used in Step 3 as well. 

MF.8.1.2 Oxygen for respiration of human and livestock; bacterial respiration 
from solid waste and wastewater 

491.  MF.8.1.2  records  the  oxygen  inputs  related  to  respiration  of  human  and  cultivated  livestock 
(the  corresponding  outputs  is  recorded  under  MF.8.2.2).  Oxygen  for  respiration  can  be  calculated 
using  standard  coefficients  based  on  population  numbers  and  livestock  numbers  (see  Table  27). 
Data on livestock are available in various Eurostat data sets (see para. 432). 

Table 27: Metabolic oxygen demand of humans and livestock 

Oxygen demand for respiration 

t O2 per capita resp. 
head and per year 

 Humans 

 Cattle 

 Sheep 

0.25 

2.45 

0.20 

Economy-wide material flow accounts handbook 

92 

Compilation guidelines 

4 

Oxygen demand for respiration 

t O2 per capita resp. 
head and per year 

 Horses 

 Pigs 

 Poultry 

1.84 

0.25 

0.01 

Source: Wuppertal Institute data base, based on Matthews et al., 2000 

492.  MF.8.1.2  also  includes  oxygen  for  bacterial  respiration  from  solid  waste  and  wastewater.  It 
can  be  calculated  based  on  the  amounts  of  the  corresponding  CO2  emissions  (0.727  tonnes  of 
oxygen  are  required  for  one  tonne  of  CO2,  see  para.  481).  the  following  CRF  codes  record  the 
corresponding CO2-emissions:  







5A ‘Solid waste disposal on land’,

5B ‘Biological treatment of solid waste’ and

5D ‘Wastewater handling’.

MF.8.1.3 Nitrogen for Haber-Bosch process 

493.  The Haber-Bosch process is a process that uses nitrogen (N2) and hydrogen (H2) for industrial 
production of ammonia. 

494.  N2  +  3H2  ⇌  2NH3

495.  The nitrogen required for the Haber-Bosch process is taken from the ambient air and hence 
needs to be considered as a balancing item on the input side of the economy-wide material balance. 

496.  The nitrogen used in the Haber Bosch process can be estimated. About 0.83 tonnes of N2 are 
required to produce 1 tonne of ammonia.  

497.  Data  on  the  amount  of  ammonia  produced  by  the  Haber  Bosch  process  might  be  found  in 
national data sources. One important international data source is USGS. 

MF.8.1.4 Water requirements for the domestic production of exported beverages 

498.  Water requirements for the domestic production of exported beverages may also be a relevant 
balancing  item  for  the  input  side  in  some  countries.  The  amount  of  water  withdrawn  from  the 
domestic territory may be estimated based on export data. 

499.  Data for this item can be extracted from  ITGS: the exported quantities of fruit and vegetable 
juices (code CN 20.09) and beverages (CN 22) adjusted by a factor of water content (0.85 and 0.9, 
respectively). 

Specific issues related to balancing items input side (and in total): Nitrogen for combustion 
as balancing item - input side 

500.  Emissions of nitrogen oxides (NO, NO2) from fuel combustion in motors result at least partly 
from inputs of elementary nitrogen originating from ambient air. This nitrogen input can in principle be 
calculated  using  standard  coefficients  based  on  emissions  of  NO2..  For  the  time  being  this  is  not 
undertaken in EW-MFA due to non-availability of appropriate coefficients. This item is also of minor 
quantitative importance.  

4.8.2. 

Balancing items: output side (MF.8.2) 

501.  Balancing items on the output side of the  economy-wide material balance correspond widely 

Economy-wide material flow accounts handbook 

93 

Compilation guidelines 

4 

to  the  balancing  items  on  the  inputs  side.  The  main  processes  concerned  are  combustion  of  fuels 
and respiration of humans and livestock. Water vapour from combustion is by far the  quantitatively 
most important balancing item on the output side (more than 60%). 

Data sources and compilation 

502.  Data sources underlying the derivation of output balancing items are: 





water  vapour  related  to  combustion:  data  for  the  combustion  of  materials  to  account  for
resulting  emissions  of  water  vapour,  taken  e.g.  from  energy  statistics  (see  also  MF.8.1
balancing items – input side);

auxiliary data needed to account for CO2 and water vapour from respiration are population
numbers  and  livestock  numbers  commonly  found  in  general  statistical  sources  and
agricultural statistics, respectively.

MF.8.2.1 Water vapour from combustion 

503. 
 Water vapour from combustion (MF.8.2.1) is further broken down depending on the origin of 
the water vapour. Some originates from the moisture content of the material combusted (MF.8.2.1.1). 
Another  part  originates  from  the  oxidation  of  the  intrinsic  hydrogen  incorporated  in  the  combusted 
material. 

MF.8.2.1.1 Water vapour from moisture content of fuels 

504.  The  combusted  material  usually  has  some  moisture  content  (humidity  degree).  In  the 
combustion  process  the  moisture  contained  in  the  combusted  material  is  emitted  as  water  vapour 
(H2O). Resulting emissions can be estimated based on average values for water vapour emitted per 
tonne  material  combusted.  Table  28  presents  coefficients  for  moisture  content  that  converts  into 
water vapour for some common materials combusted (energy carriers). 

Table  28:  Moisture  content  of  selected  energy  carriers  that  convert  into  water  vapour 
during combustion 

Energy carrier 

Moisture content converting to 
water vapour during combustion in 
t per t energy carrier 

 Hard coal 

 Coke (hard coal) 

 Hard coal briquettes 

 Brown coal, crude 

 Dust- and dry coal 

 Hard brown coal 

 Brown coal briquettes and -coke 

 Fuel oil, light 

 Fuel oil, medium and heavy 

 Other solid fuels 

0.02 

0.02 

0.02 

0.59 

0.11 

0.18 

0.12 

0.001 

0.005 

0.16 

Source: Derived from Frischknecht et al., 1994; Kugeler et al., 1990; Osteroth, 1989 

Economy-wide material flow accounts handbook 

94 

 
Compilation guidelines 

4 

505.  The  compilation  tool  included  in  the  EW-MFA  questionnaire  uses  some  average  moisture 
content  coefficients  for  7  material  groups  reported  already  in  the  EW-MFA  questionnaire.  It  is 
implicitly assumed that the consumption (domestic extraction plus imports minus exports) of these 7 
material groups is entirely for combustion. 

MF.8.2.1.2 Water vapour from the oxidised hydrogen components of fuels 

506.  MF.8.2.1.2  quantifies  the  water  vapour  resulting  from  the  oxidation  of  hydrogen  intrinsically 
incorporated in the combusted material (see also paras. 474 and 475).  

507.  MF.8.2.1.2 relates very closely to step 2 when calculating the corresponding oxygen demand 
for  combustion  (MF.8.1.1),  see  paras.  488ff.  Table  25  presents  all  the  coefficients  needed  to 
estimate the water vapour for commonly combusted materials.  

508.  The  compilation  tool  included  in  the  EW-MFA  questionnaire  employs  7  material  groups 
reported  already  in  the  EW-MFA  questionnaire  to  estimate  the  amount  of  material  combusted.  It  is 
implicitly assumed that the consumption (domestic extraction plus imports minus exports) of these 7 
material groups is entirely for combustion.  

MF.8.2.2 Gases from respiration of humans and livestock, and from bacterial 
respiration from solid waste and wastewater 

509.  CO2  and  water  vapour  (H2O)  from  respiration  can  be  calculated  using  standard  coefficients 
based on population numbers and livestock numbers (see Table 29).  

Table 29: Metabolic CO2 and H2O production of humans and livestock 

 t CO2 per capita resp. 
head and per year 

t H2O per capita resp. 
head and per year 

 Humans 

 Cattle 

 Sheep 

 Horses 

 Pigs 

 Poultry 

0.30 

2.92 

0.24 

2.19 

0.30 

0.01 

0.35 

3.38 

0.27 

2.53 

0.35 

0.01 

Source: Wuppertal Institute data base, based on Matthews et al., 2000 

510.  The  biological  treatment  of  solid  waste  and  waste  water  involves  bacterial  respiration.  The 
hydrocarbons  contained  in  the  respective  waste  and  waste  water  are  digested  by  bacteria.  As  a 
result  one  obtains  CO2  and  water  vapour.  The  CO2  is  accounted  for  in  DPO  (it  is  recorded  in 
UNFCCC  greenhouse  gas  emissions;  CRF  codes  5B  'Biological  treatment  of  solid  waste'  and  5D 
'Wastewater  handling').  The  water  vapour  can  be  estimated  from  the  CO2,  assuming  that  one 
molecule CO2 corresponds to one water molecule: the coefficient 0.41 (18/44, the ratio of the molar 
masses of H2O and CO2) can be used. 

MF.8.2.3 Excorporated water from biomass products 

511.  MF.8.2.3 accounts for two sub-items: (1) the loss of water from biomass products, and (2) the 
water contained in imported beverages. . 

512.  Two points need to be tackled under this item: 

Economy-wide material flow accounts handbook 

95 

Compilation guidelines 

4 



Water content of biomass

513.  On the input side of the material balance biomass is accounted for under domestic extraction 
and  imports  mainly  in  wet  weight.  On  the  output  side  of  the  material  balance  biomass  is  widely 
accounted  for  in  dry  weight  (sewage  sludge  or  compost).  Therefore,  the  water  content  has  to  be 
balanced.  In  practice,  here  we  estimate  the  water  content  of  the  domestic  extraction  of  biomass 
products  (except  wood  fuel  which  is  already  included  in  MF.8.2.1.1)  by  using  production  by  crops 
(more  detailed  than  the  EW-MFA  categories)  and  water  content  coefficients.  The  same  approach 
holds for imports and exports (also by multiplying CN position with standard water content). Finally, 
domestic extraction plus imports minus exports provides apparent consumption 

514.  Assuming that sludge originally has 85 % moisture content and compost originally has 50 %, 
the  ‘missing  water’  from  conversion  to  dry  weight  can  be  determined.  However,  this  water  only 
partially stems from biomass extraction. As a balancing item, water consumed through the apparent 
consumption of domestically extracted food crops can be estimated based on the moisture content of 
that food upon extraction. 

515.  The compilation tool in the EW-MFA questionnaire provides a table of the moisture content of 
crops at a more detailed level than the EW-MFA categories in the tool (sheet name: 'Annex to Table 
G  tool')  of  which  NSIs  with  more  detailed  consumption  data  should  make  use.  Average  moisture 
content values for EW-MFA categories are proposed in the tool in order to obtain an initial estimate 
of the water content of consumed food. 



Water contained in imported beverages

516.  Bulk water from imports of beverages, which is exactly the mirror image of the item MF.8.1.4 
of the input side of the balancing items. Data for this item can be extracted from trade statistics: the 
imported quantities of fruit and vegetable juices (code CN 20.09) and beverages (CN 22) adjusted by 
a factor of water content (0.85 and 0.9, respectively). 

4.9. Material flow accounts in raw material 

equivalents (Table I) 

517.  Table I of the EW-MFA questionnaire provides the possibility to voluntarily report material flow 
accounts in raw material equivalents (MFA-RME) in a breakdown by main material categories. 

518.  Not  all  components  of  MFA-RME  (see  section  2.8.2)  are  to  be  filled  into  Table  I.  Only 
estimates of imports in RME and exports in RME can be entered in Table I. The domestic extraction 
data  is  automatically  taken from  Table  A.  The  indicators  raw  material  input  (RMI)  and  raw  material 
consumption (RMC) are calculated automatically as following: 

RMI   =  domestic extraction + imports in RME 
RMC =  RMI – exports in RME 

519.  MFA-RME  cannot  be  observed  directly.  There  are  different  estimation  methods  or 
approaches. 

520.  A global multi-regional input-output model extended by domestic material extraction data can 
be  used  to  re-attribute  the  domestic  material  extraction  to  the  final  use  categories.  National  data 
(symmetric  input-output  tables,  domestic  material  extraction)  are  arranged  in  a  consolidated  input-
output  table  representing  each  country  individually  in  the  entire  and  closed  global  economy.  Well-
established Leontief modelling is used to re-attribute the domestic material extraction to the final use 
categories (Miller and Blair, 2009). 

521.  Such  an  extended  global  multi-regional  input-output  model  is  conceptually  conform  to  SNA 
and  SEEA-CF  and  hence  the  preferred  option  if  the  degree  of  detail  is  sufficient  to  accurately 
estimate  MFA-RME.  International  joint  ventures  of  academic  and  research  oriented  groups  have 
developed  several  global  multi-regional  input-output  data  sets  (e.g.  EXIOBASE,  see  Tukker  et  al., 

Economy-wide material flow accounts handbook 

96 

Compilation guidelines 

4 

2013 and Wood et al., 2015; WIOD, see Timmer et al., 2015; Eora, see Lenzen et al., 2013) which 
have  been  extended  by  global  material  flow  databases  (e.g.  materialflows.net,  UNEP  2016). 
However,  these  databases  have  complex  underlying  methodologies  and  national  statistical 
authorities  cannot  easily  use  or adapt  them  for their  specific  needs. Efforts  by  OECD and  Eurostat 
have  started  to  institutionalise  a  global  multi-regional  input-output  data  set.  In  future  this 
institutionalised  MRIO  database  could  become  the  reference  database  for  demand-based  material 
flow accounts. 

522.  The ESS has been developing an interim solution. Eurostat developed its own EU RME model 
(Schoer et al., 2012; Eurostat 2017) and a country-tool that can be used by national authorities. 

523.  The  EU  RME  model  is  a  hybrid  environmentally-extended  input-output  model  for  the 
aggregated  EU  economy.  The  EU  RME  model  has  been  developed  with  the  aim  to  estimate 
extended EW-MFA indicators – such as e.g. RMC – for the aggregated EU economy. The EU RME 
model has the following features: 















The model is developed for the aggregated EU economy;

The  underlying  EU  input-output  tables  are  broken  down  by  around  180x180  products  and
partly hybridised (i.e. physical structures replace monetary structures);

The model assumes domestic production technologies for most of the imported products; for
some 35 products which are not produced in Europe (fuels and metals) the RMEs of imports
are determined externally using life-cycle-inventory data and other sources (mine reports);

The model is used to estimate time series fully in line with the original EW-MFA data set that
is fed into the model;

The  model  has  the  same  detailed  material  breakdown  (ca.  50  material  categories)  as  the
EW-MFA  questionnaire  Table  A,  which  is  also  the  breakdown  used  for the  Eurostat online
database;

As  a  complement  to  domestic  extraction,  DMI,  and  DMC  (i.e.  the  EW-MFA  indicators
derivable from the annual questionnaire) the RME model estimates the imports and exports
in RME;

The  latter  allows  deriving  extended  EW-MFA  indicators  such  as  RMC,  calculated  as
domestic extraction + imports in RME – exports in RME.

524.  NSIs  may  use  an  existing  nationally  developed  model  to  estimate  the  requested  values  for 
imports in RME and exports in RME. 

525.  Alternatively,  NSI  reporters  may  develop  a  national  model  for  estimating  MFA-RME.  The 
documentation  of  the  EU  RME  model  (Eurostat  2016b),  available  on  Eurostat's  Environment  – 
Methodology page, can be used as reference when developing a national model.  

If  NSIs  do  not  yet  produce  MFA-RME  and  do  not  wish  to  develop  a  national  model,  the 
526. 
country RME tool can be used that was developed by Eurostat to support MFA-RME compilers. The 
tool, a handbook explaining the calculation method applied in the tool, and a file with input data, are 
also available on Eurostat's Environment – Methodology page. 

527.  The country RME tool was developed with the following conditions: 









to have an acceptable degree of accuracy;

to be in line with the concepts, methods and data of the EU RME model;

to provide a harmonised approach;

to need a relatively limited amount of time to run the model.

528.  The tool implements a simplified methodology to produce a set of RME indicators. It has been 
developed with the experience gained in building Eurostat's EU RME model. The tool is based on the 
RME  coefficients for trade  flows  derived  from  Eurostat's  EU RME  model.  The  RME  coefficients for 

Economy-wide material flow accounts handbook 

97 

Compilation guidelines 

4 

trade  flows  are  used  to  translate  trade  vectors  in  mixed  units  (monetary  and  physical  terms, 
depending on the product group) into trade vectors expressed in RME. 

529.  The country RME tool is implemented in Excel, using formulas only. This makes the tool easily 
accessible and transparent. Some experience in working with Excel is recommended. 

530.  The  country  RME  tool  only  requires  national  compilers  to  insert  certain  country-specific  data 
sets into the relevant input data sheets. These data can be copied from the accompanying file with 
input data published alongside the country RME tool. Once this work is completed, the results can be 
found in the final worksheets of the Excel workbook. 

531.  NSIs using the country RME tool may want to consider adjusting the trade data they enter as 
input in case there are significant flows of re-exports. 

532. 
It  is  recommended  to  validate  the  outcomes  of  the  estimation  procedure  to  the  extent 
possible.  Comparison  with  other  data,  for  example  EW-MFA  data  and  trade  data,  focusing  on  the 
trends over time, is useful. In case of large deviations, explanations will need to be sought, and when 
found, it is recommended to communicate these findings when presenting the results. 

533.  Further support in the use of the model or the interpretation of the results can be requested by 
reaching out to the contact person at Eurostat listed on the cover page of the country RME tool. 

Economy-wide material flow accounts handbook 

98 

Use and presentation of EW-MFA data 

5 

5 Use and presentation of 

material flow data 

534.  This chapter provides an overview of the uses of EW-MFA data and derived indicators. This is 
illustrated  with  standard  figures  and  general  descriptions  and  analyses  based  on  these.  The 
applications include policy messages that can be addressed with the data and graphs and shall point 
out the specific use of EW-MFA data as a support of policy making. 

the  economy-environment 

535.  The  EW-MFA  accounting  framework  builds  on  a  consistent  database  that  can  be  used  for 
interactions.  EW-MFA-based 
various  policy-oriented  analyses  on 
indicators  provide  aggregate  information  on  the  trends  and  composition  of  the  in-flows  of  physical 
resources  into  socioeconomic  systems,  i.e.  countries.  EW-MFA  indicators  neither  convey  direct 
information  on  the  benefits  generated  from  these  resource  flows  and  their  distribution,  nor  provide 
information  on  specific  environmental  impacts  caused  by  resource  flows.  Other  indicators  or 
accounting  frameworks  can  address  these  issues  better.  However,  EW-MFA  provide  a  consistent 
and systemic view on the physical dimension of economic activities, in particular on socioeconomic 
resource requirements and the efficient use of resources. 

536.  Meanwhile,  material  flow  indicators  have  made  their  way  into  public  policies.  As  one  of  the 
earliest initiatives, the Fundamental Plan for a Sound Material-Cycle Society was adopted in Japan in 
2003,  where  a  set  of  three  EW-MFA  indicators  was  chosen  and  numerical  targets  were  set 
(Moriguchi  2007).  In  Europe,  the  Thematic  Strategy  on  the  Sustainable  Use  of  Natural  Resources 
from  2005  (European  Commission,  2005)  laid  ground  for  the  Flagship  initiative  on  'a  resource-
efficient  Europe'  (European  Commission,  2011a)  and  the  Roadmap  to  a  resource  efficient  Europe 
(European  Commission,  2011b), both  published  in  2011.  These  policies  aim  at  supporting  the  shift 
towards a resource-efficient, low-carbon economy to achieve sustainable growth. More recently EW-
MFA  data  in  conjunction  with  waste  statistics  have  been  used  for  the  monitoring  framework  on 
circular economy.  

5.1. Descriptive presentation of EW-MFA 

data 

537. 

In general, analyses on EW-MFA can be presented in: 



Absolute size of material flows (tonnes per year), used to describe the overall physical scale
of  an  economy  and  its  material  flows  (metabolic  scale).  The  indicators  derived  from  EW-
MFA show the total quantity of physical mass that is used by a national economy. They can
be used to represent, for example, the environmental pressure driven by resource use. Time
series  allow  performing  historical  analyses  on  the  development  of  certain  environmental
pressures  for  particular  countries  or  the  world  economy,  e.g.  physical  trade  flows  show
dependency on the rest of the world.



Absolute size of physical trade flows in raw material equivalents (tonnes per year), used to
express trade flows in equivalents of domestic extractions that have been induced worldwide

Economy-wide material flow accounts handbook 

99 

Use and presentation of EW-MFA data 

5 

to produce the respective good. 





Per capita material flows (tonnes per capita per year), used to describe the material use in
relation to the population of a country. These indicators allow for cross country comparison.
Material flows per capita express the average amount of material associated with sustaining
one individual during a year (metabolic rate).

Material flows in relation to economic aggregates (e.g. GDP, in order to calculate resource
productivity).  EW-MFA  and  national  accounts  both  apply  the  same  system  boundaries  so
that indicators from both accounting framework are highly compatible.

538.  Eurostats  comprehensive  database  Material  flows  and  resource  productivity  allows  to 
evaluate material flows at different levels of detail. EW-MFA data can be:  











differentiated by flow types, namely DE, exports and imports, and DPO;

differentiated  by  material  type,  most  commonly  four  material  groups  (biomass,  metal  ores,
non-metallic minerals and fossil energy carriers), but also along renewables (biomass) and
non-renewable materials (mineral and fossil materials);

used to calculate aggregate headline indicators, such as DMC at EU and country level;

analysed  at  a  more  detailed  level,  distinguishing  about  50  different  materials  or  material
groups or even on the level of individual material such as paddy rice or lead ore;

analysed by stage of manufacturing (only physical trade flows): raw products, semi-finished
products and finished products.

539.  This minimum set of indicators can be further combined and extended in  order to undertake 
more  sophisticated  analysis  and  address  specific  policy  issues.  Indeed,  ratios  between  EW-MFA 
derived  indicators  can  be  produced  for specific  purposes,  such  as identify  economies' dependency 
from imported materials; moreover, other consistent data sets, such as national account aggregates, 
can  be  juxtaposed  to  EW-MFA  aggregates  in  order  to  produce  composite  indicators,  such  as 
resource productivity, that can summarise complex or multi-dimensional issues in view of supporting 
decision-makers. 

540.  Resource productivity, defined as gross domestic product (GDP) at market prices over DMC, 
expresses  how  much  GDP  is  generated  from  the  materials  that  are  directly  used  in  a  national 
economy. 

541.  The  EU  policy  initiative  A  resource-efficient  Europe  –  Flagship  initiative  under  the  Europe 
2020  Strategy  (European  Commission  2011a)  supports  the  shift  towards  a  resource-efficient,  low-
carbon  economy  to  achieve  sustainable  growth.  It  provides  a  long-term  framework  for  actions  in 
many policy areas. Resource productivity is the lead indicator of above initiative. 

542. 
In  macroeconomics  it  is  common  to  use  the  term  productivity  for  ratios  where  GDP  (as  a 
numerator)  is  related  to  any  –  often  physical  –  production  factor  input  (denominator):  e.g.  labour 
productivity in form of GDP over working hours, or energy productivity expressed as GDP over gross 
inland energy consumption. 

543.  Eurostat  disseminates  results  on  resource  productivity  (RP)  in  its  online  database.  The 
dimensions  for  customising  the  table,  as  illustrated  above,  are:  Geo,  Time  and  Unit  of  measure. 
Different units of resource productivity, stemming from different units of measure of GDP at market 
prices, are available and suit different analytical perspectives: 





Euro per kilogram, where GDP is presented at current prices (nominal), used when looking
at one country for one (most recent) year;

Euro per kilogram, chain linked volumes, where GDP is expressed in volumes (i.e. prices of
the previous year normalised to a specific base year). This unit is used when looking at one
country  and  over  a  period  of  time;  it  eliminates  the  effect  of  inflation.  In  addition,  indexed
resource productivity (RP) series are available.

Economy-wide material flow accounts handbook 

100 

Use and presentation of EW-MFA data 

5 



Purchasing  Power  Standard  per  kilogram,  where  GDP  (at  current  prices)  is  expressed  in
Purchasing  Power Standards  (PPS)  to  better  compare countries  at  one  point  in  time;  PPS
eliminates differences in price levels among countries.

544.  Finally,  the  EW-MFA  Metadata  file  documents  statistical  data  and  provides  summary 
information useful for assessing data quality and the statistical production process of the domain. 

545.  Except in cases where a different source is mentioned, the analyses in the following sections 
are based on the Eurostat Material flows and resource productivity (env_mrp) data sets. 

Domestic extraction 

546.  Domestic  extraction  (DE)  allows  analysing  how  much  material  is  extracted  annually,  most 
commonly  differentiated  by  renewable  resources  (biomass)  and  non-renewables  (fossil  energy 
carriers, metals ores, non-metallic minerals). Growing trends in domestic extraction reveal a growing 
pressure on  the  natural  resource  base,  which  is limited by  either the  regenerative  capacity  of  local 
ecosystems or by the natural stock of non-renewable resources. 

547.  Figure 6 to Figure 9 illustrate the development of DE within the EU-28 in 2015 and between 
2000 and 2015, in million tonnes, in percentage and indexed. All four figures illustrate total domestic 
extraction by the four main material categories. 

In  2015  non-metallic  minerals  account for the  largest  share of  DE  in  the  EU-28,  followed  by 
548. 
biomass  and  fossil  energy  carriers.  Metal  ores  account  for  3.2  %  of  total  material  extraction  in  the 
EU-28 (Figure 6). 

549.  Total material extraction was 6.53 billion tonnes in 2000 and increased to 7.03 billion tonnes in 
2007 (+7.6 %). In the years following the global financial crisis DE declined by 17.7 % to 5.78 billion 
tonnes between 2007 and 2015 (Figure 7). 

How much material is extracted in EU-28? What material is extracted in EU? 

Figure  6:  Domestic  extraction  by  material  category  in  2015,  EU-28  (million  tonnes  and 
percentages) 

Economy-wide material flow accounts handbook 

101 

Biomass; 1 749.2; 30%Metal ores;  187.6; 3%Non-metallic minerals; 3 135.2; 54%Fossil energy materials;  711.1; 13%Use and presentation of EW-MFA data 

5 

How much material has been extracted in EU-28 over time? What material has been extracted 
in EU-28 over time? How has material composition of extraction in EU-28 changed over time? 

Figure 7: Domestic extraction by material category in 2000-2015, EU-28 (million tonnes) 

550.  A  line  chart  such  as  Figure  8  shows  the  development  of  individual  material  categories  more 
clearly.  A  line  chart  can  either  use  totals  or  indexed  values  as  in  Figure  9.  Figure  8  corrects  the 
shortcoming of Figure 7, since it clearly shows developments of each material category. DE of non-
metallic minerals and fossil energy carriers show a significant decline caused by the economic crisis 
starting  from  2007,  while  the  extraction  of  biomass  remained  fairly  constant  at  around  1.66  billion 
tonnes  per  year.  The  economic  crisis  marked  the  opposite  change  in  2009  for  metal  ores,  which 
account for 2.5 % of total extraction on average over the period 2000-2015. 

How did the EU-28 material extraction of the four main material categories evolve over time, 
in absolute volumes? 

Figure 8: Domestic extraction by material category in 2000-2015, EU-28 (million tonnes) 

Economy-wide material flow accounts handbook 

102 

01 0002 0003 0004 0005 0006 0007 0008 0002000200120022003200420052006200720082009201020112012201320142015BiomassMetal oresNon-metallic mineralsFossil energy materials05001 0001 5002 0002 5003 0003 5004 0004 5002000200120022003200420052006200720082009201020112012201320142015BiomassMetal oresNon-metallic mineralsFossil energy materialsUse and presentation of EW-MFA data 

5 

How did the EU-28 material extraction of the four main material categories evolve over time, 
in relation to the first year? 

Figure 9: Domestic extraction by material category in 2000-2015, EU-28 (2000=100) 

551.  Figure  9  focuses  on  growth  or  contraction  dynamics  of  individual  material  categories  in 
contrast to Figure 7 and Figure 8, which obviously emphasise bigger categories such as non-metallic 
minerals, and the extraction of metal ores appears close to the zero line and rather stable. In Figure 
7 and Figure 8 any clear development in the extraction of metal ores, such as the sudden increase 
between 2009 and 2013 is lost at the expense of bigger categories. 

Physical trade flows 

552.  Next  to  DE,  international  physical  trade flows,  i.e. imports  and  exports,  are compiled  in  EW-
MFA.  A  number  of  EW-MFA  indicators  are  calculated  from  DE  and  international  trade  flows.  Any 
analysis  has  to  consider  that  physical  trade  flows  contain  products  at  different  stages  of 
manufacturing and thus, differently from DE, comprise not only raw materials but also products that 
have  undergone  any  processing  step  (see  paras.  367ff.).  Consequently,  trade  flows  comprise  two 
additional material categories which do not apply to DE:  Other products that cannot be allocated to 
one  material  category  due  to  a  complex  or  unknown  mixture  of  different  materials,  and  Waste  for 
final  treatment  and  disposal.  Growing  trends  in  international  trade  show  that  countries  are  more 
intensively linked to the global economy, while a distinction between imports (depending on foreign 
resources) and exports (providing resources) reveals the specific role of a country in world markets. 

Economy-wide material flow accounts handbook 

103 

607080901001101201301402000200120022003200420052006200720082009201020112012201320142015TotalBiomassMetal oresNon-metallic mineralsFossil energy materialsUse and presentation of EW-MFA data 

5 

How much is physically imported to and exported from EU-28? Which main material does the 
EU-28 import and export? 

Figure 10: EU-28 physical trade by material category in 2015 (million tonnes)* 

* The category 'Other' includes MF.5 'Other products' and MF.6 'Waste for final treatment and disposal'.

553.  The bar chart in Figure 10 compares imports and exports of main material groups in 2015 for 
the European economy and allows for a quick and easy comparison of the size of import and export 
flows  by  material  category  for  one  particular  year.  The  EU-28  economy  is  both  importing  and 
exporting significant amounts of all material groups; in particular, about half of EU total imports is due 
to fossil energy materials. In 2015 trade flows are unbalanced for fossil fuels and metal ores. In 2015 
imports  exceed  exports  by  a  factor  2.5.  This  result  is  mainly  due  to  the  imports  of  fossil  energy 
carriers, which are higher than all other imported material groups together. 

Economy-wide material flow accounts handbook 

104 

Use and presentation of EW-MFA data 

5 

What broad categories of products, according to their stage of manufacturing, do the EU-28 
import and export? 

Figure  11:  EU-28  imports  and  exports  by  stage  of  manufacturing,  EU-28,  2015  (million 
tonnes) 

554.  The  massive  import  of  fuels  and  metals  is  not  only  for  domestic  final  uses,  but  it  also 
contributes  to  the  manufacturing  of  European  exports  of  manufactured  products.  This  means  that 
EU-28  imports  raw  products  and  transforms  them  into  semi-finished  and  finished  products  to  be 
exported (Figure 11). 

How much has the EU-28 physically imported and exported over time? Which main materials 
has the EU-28 been importing and exporting over time? 

Figure  12:  EU-28  physical  imports  and  exports  of  goods  by  main  material  category. 
2000-2015 (million tonnes)* 

* The category 'Other' includes MF.5 'Other products' and MF.6 'Waste for final treatment and disposal'.

555.  A bar chart as presented in Figure 12 can be used to analyse trends in total trade and also to 
shows the development of imports and exports by main material group. Figure 12 highlights trends in 
imports and exports and emphasises any major changes therein such as the different effects of the 
economic crisis on imports and exports from 2008 onwards. 

Economy-wide material flow accounts handbook 

105 

-800-600-400-20002004006008001 0001 2001 4001 600ImportsExportsRaw productsSemi-finished productsFinished products-1000.0-500.00.0500.01000.01500.02000.02000200120022003200420052006200720082009201020112012201320142015BiomassMetal oresNon-metallic mineralsFossil energy materialsOtherUse and presentation of EW-MFA data 

5 

How has the share of physical imports in overall material input (DMI) developed over time - 
differentiated by main material categories? 

Figure 13: Import dependency by main material category, as share of extra-EU imports in 
total materials made available to EU-28 economy. EU-28, 2000-2015 

556.  Growing  globalisation  together  with  increasing  resource  prices  and  the  risk  of  supply  are 
issues that can be monitored and discussed with trade dependency indicators. The EU-28 is a net-
importing  region,  just  as  most  of  the  Member  States.  Thus,  the  import  dependency  of  the  EU-28 
region  is  as  high  as  20%  of  total  material  throughput,  i.e.  DMI  (Figure  13).  The  highest  trade 
dependency  is  shown  by  fossil  energy  carriers  (steadily  increasing  from  2000  to  2015)  and  metal 
ores.  The  import  dependency  of  the  latter  material  category  shifted  to  a  lower  level  after  the 
economic  crisis,  possibly  as  a  result  of  lower level  of  production  and  increased  EU-wide  metal  ore 
extraction since 2009 (see also Figure 9). 

Domestic material consumption 

557.  DMC  represents  the  total  amount  of  material  used  within  an  economy  that  is  either 
transformed  into  wastes  and  emissions  or  gets  accumulated  in  societal  stocks.  DMC  equals 
domestic  extraction  plus  physical  imports  minus  physical  exports.  The  physical  trade  balance 
(imports  minus  exports)    comprises  mostly  fossil  energy  carriers  in  the  EU  countries.  DMC  can  be 
added  across  scales,  i.e.  the  DMC  of  the  EU-28  equals  the  sum  of  the  DMC  of  the  28  Member 
States. However, see Box 1 in section 2.7 on how Eurostat calculates the EU aggregate. 

In some cases, net exports might exceed DE and thus turn DMC negative. This in particular 
558. 
applies  to  material  categories  such  as  other  products,  where  no  extraction  occurs  but  only  traded 
goods are accounted for. But also in the category of fossil fuels, exports from short-term stocks can 
result in a negative DMC, or in some rare cases in the category of wood products due to a difference 
in moisture content of extracted and traded goods. 

Economy-wide material flow accounts handbook 

106 

0102030405060702000200120022003200420052006200720082009201020112012201320142015TotalBiomassMetal ores (gross ores)Non-metallic mineralsFossil energy materials/carriersUse and presentation of EW-MFA data 

5 

How much material is domestically consumed in the EU? I.e. how much material is 
transformed to emissions, waste and additions to stocks? How is domestic material 
consumption composed (domestic extraction vis-à-vis physical trade)? 

Figure 14: Relationship between EW-MFA indicators. EU 28, 2015 (tonnes per capita) 

559.  Figure 14 shows the relationship between various EW-MFA indicators. The first bar shows the 
domestic and foreign origin of material flows and represents the DMI, i.e. all the materials that enter 
the economy. All the materials supplied are then used (third bar in the figure) by the same economy 
(DMC) or are consumed abroad (Exports). 

Economy-wide material flow accounts handbook 

107 

Domestic Extraction,  11.4Direct Material Inputs,  14.4Domestic Material Consumption,  13.2Imports,  3.0Exports,  1.30246810121416Use and presentation of EW-MFA data 

5 

What materials are consumed in EU? How is the domestic material consumption of the EU 
composed by main material categories? 

Figure  15:  Domestic  material  consumption  by  main  material  category,  EU-28,  2015 
(tonnes per capita)* 

* The category 'Other' includes MF.5 'Other products' and MF.6 'Waste for final treatment and disposal'

560.  An analysis of DMC by material category conveys the relative significance of various materials 
and  their  potential  for  reuse,  recovery  or  recycling.  In  Figure  15  materials  are  classified  in  five 
categories: biomass, metal ores, non-metallic minerals, fossil energy  materials and  other (the latter 
includes  Other  products  and  Waste  for  final  treatment  and  disposal).  Total  DMC  of  the  EU-28 
economy  is  estimated  at  13.2  tonnes  per  capita  in  2015.  The  EU-28’s  DMC  is  dominated  by  non-
metallic minerals, making up nearly half of the total. Biomass and fossil energy materials each made 
up approximately one quarter of DMC, about 26 % and 23 % respectively. Metal ores constitute the 
smallest among the main categories. 

Economy-wide material flow accounts handbook 

108 

Biomass,  3.5Metal ores (gross ores),  0.6Non-metallic minerals,  6.1Fossil energy materials/carriers,  3.0Other*,  0.01Use and presentation of EW-MFA data 

5 

Which categories of material are consumed over time in the EU? How did the EU material 
consumption - broken down by 4 main material categories - evolve over time - in absolute 
volumes? 

Figure 16: EU-28 domestic material consumption by main material category, 2000-2015 
(million tonnes)* 

* The secondary axis refers only to 'Total materials'. Please note that 'Total' includes MF.5 'Other products' and MF.6 'Waste for final 
treatment and disposal' 

561.  Material  use  in  the  EU-28  was  rather  stable  or  even  declined  from  the  economic  crisis 
onwards. Non-metallic minerals make up for the biggest share in DMC, hence its development has a 
significant impact on the trend of aggregate material use. Trends of individual material categories are 
visible  but  might  be  blurred  even  by  a  non-stacked  graph  as  Figure  16,  which  allows  to  focus  on 
trends of individual material categories and in comparison to each other. 

Economy-wide material flow accounts handbook 

109 

01 0002 0003 0004 0005 0006 0007 0008 0009 00005001 0001 5002 0002 5003 0003 5004 0004 5005 0002000200120022003200420052006200720082009201020112012201320142015BiomassMetal oresNon-metallic mineralsFossil energy materialsTotalUse and presentation of EW-MFA data 

5 

How did the EU material consumption of the four main material categories evolve over time - 
in relation to the first year? 

Figure  17:  Development  of  domestic  material  consumption  by  main  material  category, 
EU-28, 2000-2015 (index 2000=100)* 

* Please note that 'Total' includes MF.5 'Other products' and MF.6 'Waste for final treatment and disposal'

562.  Figure  17  is  an  indexed  representation  of  DMC  which  focuses  on  the  changes  in  DMC  by 
main  material  category  in  relation  to  the  initial  value.  In  order  to  better  show  the  dynamics  of 
biomass,  metal  ores,  non-metallic  minerals,  and  fossil  fuels,  the  group  Others  is  not  included  in 
Figure  17  since  it  is  very  small  (about  0.1%  of  total  DMC  in  the  period  2000-2015)  and  it  is 
characterized  by  high  fluctuations  relatively  to  its  size  (fluctuations  in  a  small  flow  turn  to  high 
fluctuations in a indexed graph). 

563.  The  consumption  patterns  of  the  four  main  categories  are  different  over  time.  The  level  of 
consumption  of  biomass  was  relatively  stable  over  the  long  term  but  can  be  impacted  by  strong 
cyclical  fluctuations  due  to  climatic  conditions.  The  consumption  of  metal  ores  and  non-metallic 
minerals  show  a  strong  dependency  on  economic  development.  Quite  remarkable  is  the  drop  in 
consumption of metal ores by one third in 2009 after the onset of the financial and economic crisis. 
Metal  ores  and  non-metallic  minerals  both  show  an  upward trend  from  2002  to  2007  followed  by  a 
notable decrease in the consumption of non-metallic minerals from 2007 to 2015 and of metal ores 
from 2007 to 2009. The trend of this latter material category changes again from 2009 to 2015, due 
to  growth of  both  domestic  extraction  and  imports  of  metal  ores.  The  consumption  of fossil  energy 
materials  is  also  affected  by  the  overall  economic  development,  although  it  is  the  least  volatile 
among  the  material  components;  consumption  of  these  materials  decreases  steadily  from  2004  to 
2015. 

Direct material input 

564.  DMI  is  the  total  amount  of  material  entering  an  economy,  i.e.  DE  plus  imports,  and  thus 
represents  the  total  material  throughput  or  material  scale  of  an  economy.  DMI  cannot  be  added 
across countries. 

Economy-wide material flow accounts handbook 

110 

607080901001101202000200120022003200420052006200720082009201020112012201320142015TotalBiomassMetal oresNon-metallic mineralsFossil energy materialsUse and presentation of EW-MFA data 

5 

What materials are made available to EU economy? How is the direct material input of the EU 
composed by main material categories? 

Figure 18: EU-28 direct material input by material category, 2015 (tonnes per capita)*

* The category 'Other' includes MF.5 'Other products' and MF.6 'Waste for final treatment and disposal'

5.2. Relating EW-MFA to economic 

aggregates 

565.  Relating  economic  to  physical  measures  reveals  progress  in  decoupling  resource  use  from 
economic activity, measured in terms of resource efficiency or productivity.56 It has to be considered 
that flows and products can be of very different size if measured in monetary or physical units. E.g. 
primary goods such as crops or gravel make up for large masses but only very little economic value. 
In contrast, highly manufactured goods such as electronic devices or art works contain relatively little 
mass but are valued with a very high price.  

566.  Resource  use  is  often  discussed  in  close  relation  to  GDP  in  order  to  identify  options  for 
sustainable  development  by  decoupling  these  two  indicators.  In  the  next  paragraphs  we  discuss 
different ways of addressing the relation between resource use and economic development. 

567.  The  variation  of  resource  productivity  across  EU  Member  States  is  shown  in  Figure  19. 
Expressed  in  GDP  in  PPS  over  DMC,  the  resource  productivity  amounts  to  2.19  PPS/kg  for  the 
aggregated EU-28 economy in 2015. The ratio varies considerably across EU Member States from 
0.64 PPS/kg in Bulgaria to 4.00 PPS/kg in Italy. 

56 The term decoupling refers to breaking the link between an environmental and economic variable. As defined by the Organisation for 
Economic  Co-operation  and  Development  (OECD),  decoupling  occurs  when  the  growth  rate  of  an  environmental  pressure  (for 
example,  DMC)  is  less  than  that  of  its  economic  driving  force  (for  example,  GDP)  over  a  given  period.  Decoupling  can  be  either 
absolute or relative. Absolute decoupling is said to occur when the environmental variable is stable or decreases while the economic 
driving force  grows. Decoupling  is  said to be relative  when the rate  of change of the  environmental  variable is  less than the  rate  of 
change of the economic variable (OECD, 2002) 

Economy-wide material flow accounts handbook 

111 

Biomass,  3.8Metal ores (gross ores),  0.8Non-metallic minerals,  6.3Fossil energy materials/carriers,  3.5Other*,  0.1Use and presentation of EW-MFA data 

5 

568.  Figure  19  plots  DMC  against  GDP.  Besides  the  structure  of  the  economy,  the  resource 
endowment and climatic conditions, population density may explain differences between EU Member 
States  in  relation  to  consumption  patterns.  More  densely  populated  Member  States  such  as  the 
Netherlands,  the  United  Kingdom  and  Italy  tend  to  consume  somewhat  lower  amounts  per  capita 
than the EU-28 average, whereas higher per capita consumption may be observed for low population 
density Member States like Finland, Estonia and Sweden 

Figure 19: Resource productivity, cross-country comparison. 2015 

(¹) Outlier excluded: LU 

569.  When  the  average  annual  change  rates  of  DMC  and  GDP  are  considered,  decoupling 
between the economic activity and the pressure on the environment can be investigated.  Figure 20 
illustrates how far decoupling has been achieved in the EU economy.  The diagonal line represents 
same  average  change  rates  of  both  GDP  and  DMC between  2000  and  2015.  Countries  which find 
themselves  above  this  diagonal  line  had  higher  DMC  growth  than  GDP  growth  and  did  not  de-
couple. Below that diagonal line are all countries whose GDP increased faster than their DMC and 
which  thus  achieved  at  least  relative  decoupling.  Absolute  decoupling,  i.e.  below  the  x-axis  where 
GDP  grows  and  DMC  falls,  was  achieved  in  the  majority  of  European  countries  over  the  period, 
including the EU-28 economy as a whole. 

Economy-wide material flow accounts handbook 

112 

EU28BEBGCZDKDEEEELESFRHRITCYLVLTHUMTNLATPLPTROSISKFISEUK510152025303510 00015 00020 00025 00030 00035 00040 000DMC per capita (tonnes/cap)GDP in current prices, PPS per capitaUse and presentation of EW-MFA data 

5 

Figure  20:  DMC  and  GDP(¹)  -  average  annual  change  rates  in  EU-28  and  countries 
between 2000 and 2015 (%) 

(¹) GDP in chain-linked volumes, reference year 2010 

Did the EU-28 succeed in decoupling resource use from economic growth? 

Figure 21: Development of resource productivity in comparison with GDP and DMC, EU-
28, 2000–2015 (index 2000=100) 

Economy-wide material flow accounts handbook 

113 

EU-28BEBGCZDKDEEEIEELESFRHRITCYLVLT LUHUMTNLATPLPTROSISKFISEUK-6-4-202468-0.50.00.51.01.52.02.53.03.54.04.5average annual change rate of DMC (%)average annual change rate of GDP (%)No decouplingAbsolute decouplingRelative decoupling8590951001051101151201251301352000200120022003200420052006200720082009201020112012201320142015Resource productivityDMCGDPUse and presentation of EW-MFA data 

5 

570.  Figure 21 shows that EU-28 resource productivity increased from 1.47 EUR/kg in 2000 to 2.01 
EUR/kg  in  2015,  an  increase  of  36.5  %.  This  was  not  a  steady  increase:  in  particular  the  financial 
and economic crisis marked a change in 2008. Indeed, resource productivity reported a steady but 
modest increase from 2000  to 2008 (7.6  %).  From 2008 to 2014 resource productivity surged from 
1.59  to  2.01  EUR/kg,  despite  a  dip  in  2011.  During  this  period  annual  growth  was  highest  in  2009 
(8.6 %) and 2012 (7.3 %). 

571.  An  analysis  of  the  resource  productivity  components  helps  to  explain  these  developments. 
During  the  period  from  2000  to  2007,  GDP  and  DMC  grew  in  parallel  and  there  was  no  apparent 
decoupling  between  economic  and  environmental  variables.  Between  2007  and  2009  there  was  a 
relative  decoupling  of  GDP  from  DMC,  while  an  absolute  decoupling  of  GDP  from  DMC  was 
apparent  in  most  years  between  the  low  point  of  the  financial  and  economic  crisis  and  the  latest 
period for which data are available, in other words from 2009 to 2015. 

572.  Further  conclusions  about  resource  productivity  can  be  attained  through  a  more  in-depth 
analysis  of  DMC  into  its  component  parts  and  a  broadening  of  the  analysis  of  material  flows 
associated with international trade. 

5.3. Presenting material flows in raw material 

equivalents 

573.  The  data  presented  in  this  section  are  based  on  import  and  export  flows  expressed  in  their 
raw material equivalents (RME; see also section 2.8.1). These are estimated for the aggregated EU 
economy  by  Eurostat  with  models  that  are  still  under  development  and  therefore  do  not  produce 
official statistics yet. The results have a higher statistical uncertainty. According to the estimates, EU 
imports in 2014 were 2.4 times higher when expressed in RME than imports recorded in EW-MFA. 
Exports were 3.9 times higher. The derived global material footprint, also referred to as raw material 
consumption (RMC), was 13.9 tonnes per capita in the EU in 2014, or 5.3% higher than DMC. 

574.  Figure 22 shows that imports in RME and exports in RME are both substantially higher than 
the same flows measured in the actual weight of the traded goods as they cross the border. Imports 
in  RME  for  the  EU  are  estimated  at  7.3  tonnes  per  capita,  2.4  times  higher  than  the  weight  of 
imported  goods.  At  4.8  tonnes  per capita,  exports in  RME  are 3.9  times  higher than  the  weight   of 
exported goods. 

It  is  important  to  realise  that,  in  general,  trade  flows  expressed  in  RME  are  larger  than  the 
575. 
actual  weight  of  the  products  traded.  Almost  all  products  go  through  different  stages  of 
manufacturing,  starting  from  the  extraction  of  raw  materials,  then  the  transformation  into  raw 
products, followed by further processing and assembly into semi-manufactured products and finally 
into finished  products.  The mass  weight  of  the  extracted  raw  materials,  e.g.  gross ore, is  generally 
much higher than the weight of the traded products that contain the processed material only. 

Economy-wide material flow accounts handbook 

114 

Use and presentation of EW-MFA data 

5 

Figure  22:  Comparison  of  the  actual  weight  of  traded  goods  with  trade  in  raw  material 
equivalents (RME), EU-28, 2014 (tonnes per capita) 

576.  For example, while the concentration of metals in extracted metal ores is often less than 1 %, 
the  metal  content  of  concentrates  and  basic  metals  is  much  higher  or  even  close  to  100  %.  This 
means  that  extracting  concentrates  and  basic  metals  from  virgin  metal  ores,  often  done  in  non-EU 
countries  and  reflected  in  EU  imports,  results  in  a  much  higher  RME  than  the  actual  weight  of  the 
traded  goods.  Hence,  it  is  not  surprising  that  the  largest  difference  between  the  actual  weight  of 
imports  and  imports  in  RME  is  found  for  metal  ores:  2  tonnes  per  capita.  The  basic  metals  are 
usually further treated in the EU and integrated into final goods. These goods are then consumed in 
the EU or exported. 

577.  Non-metallic  minerals  also  show  a  significant  difference;  0.2  tonnes  per  capita  in  actual 
physical imports compared to 0.9 tonnes per capita in RME imports. The category is only a small part 
of both indicators however. This is because most non-metallic materials are usually extracted in the 
country in question, rather than traded. 

578.  For  exports,  the  largest  difference  is  found  for  the  same  material:  metal  ores.  However,  the 
different material categories contribute more evenly to the difference than for imports. 

579.  The physical trade balance (imports minus exports) in RME is 2.5 tonnes per capita whereas 
the  actual  physical  trade  balance  itself  is  1.8  tonnes  per  capita.  As  for  imports  and  exports,  the 
difference is mostly due to the material category of metal ores. 

580.  There are several other sources of differences, although these cannot be directly identified in 
Figure 22. An important source of difference is that not all extracted materials required for producing 
a product necessarily become part of the product. For example, some products may require energy-
intensive  processing  for  which  fossil  energy  carriers  need  to  be  extracted,  but  these  are  not 
represented  in  the  mass  weight  of  the  product  itself.  This  is  also  known  as  indirect  material  use. 
Generally, high-end consumer durables that require much processing and consist of many different 
parts will require more indirect use of materials than basic products. Another source of difference is 
due  to  the  fact  that  in  EW-MFA  each  traded  product  is  assigned  to  one  material  category  only, 
whereas  traded  products  in  RME  are  recorded  with  the  whole  range  of  materials  that  have 
contributed directly or indirectly to the production of the traded product. 

Material flow indicators in RME compared to EW-MFA indicators 

581.  The adjustment of the trade flows from actual weight when crossing the border to RME also 

Economy-wide material flow accounts handbook 

115 

012345678Imports (actual weight)Importsin RMEExports(actual weight)Exportsin RMEtonnes per capitaBiomassMetal oresNon-metallic mineralsFossil energy materialsUse and presentation of EW-MFA data 

5 

impacts  the  material  flow  indicators.  The  main  RME-based  indicator  is  raw  material  consumption 
(RMC),  which  mirrors  DMC  from  the  EW-MFA.  It  is  also  referred  to  as  the  EU's  material  footprint. 
RMC  represents  the  total  amount  of  extracted  raw  materials  needed  to  produce  the  goods  and 
services consumed and invested by residents of the EU. 

582.  Figure 23 explains how EW-MFA indicators and indicators expressed in RME are derived and 
compares these indicators for the aggregated EU-28 economy57. The first two bars on the left show 
the  calculation  of  DMC.  Imports  of  3.0  tonnes  per  capita  of  actual  weight  are  added  to  domestic 
extraction (11.4 tonnes per capita) after which exports of 1.2 tonnes per capita are subtracted. The 
third bar and fourth bar show the same expressed in RME, i.e. the amount of raw material extraction 
carried  out  in  the  whole  world  to  produce  the  goods  in  question.  RMC  is  calculated  by  adding  7.3 
tonnes  per  capita  of  imports  to  domestic  extraction  (the  same  11.4  tonnes  per  capita),  and 
subtracting 4.8 tonnes per capita of exports. These calculations result in an estimate of RMC of 13.9 
tonnes per capita in RME, 5.3% higher than DMC, which equals 13.2 tonnes per capita. 

Figure 23: Material flow indicators derived from EW-MFA and MFA in RME, EU-28, 2014 
(tonnes per capita) 

583.  Direct material input (DMI) and raw material input (RMI) are auxiliary indicators that represent 
the amount of materials that are available to an economy. DMI represents the weight of the material 
as it enters the economy, either from the environment or because it crosses the EU's borders. RMI 
represents all the material that is directly and indirectly extracted to supply all inputs required for EU 
production. In 2014, at 18.7 tonnes of RME per capita, RMI in the EU was 29.5 % higher than DMI. 

The EU's material footprint by material category over time 

584.  Figure 24 shows the development of the EU's material footprint or raw material consumption 
(RMC)  over  time.  The  change  in  total  RMC  is  captured  by  combining  the  four  areas  reflecting  the 
different material categories. For comparison, the development of DMC is included in the graph as a 
dotted  line.  Both  indicators  show  almost  the  same  development.  For  2014,  the  absolute  difference 

57 Note that the difference between DMC and RMC can be significantly higher at level of individual countries 

Economy-wide material flow accounts handbook 

116 

Use and presentation of EW-MFA data 

5 

between  RMC  and  DMC  is  0.70  tonnes  per  capita.  The  minimum  difference  over  the  time  period 
shown is 0.61 tonnes per capita, in 2012, and the maximum difference is 1.62 tonnes per capita in 
2002. 

Figure 24: Raw material consumption (RMC) by main material categories, EU-28, 2000-
2014 (tonnes per capita) 

585.  The  RMC  of  non-metallic  minerals  is  the  major  driver  of  the  observed  trend  given  that  its 
development over time has the largest impact on the overall development. As the physical trade of 
non-metallic  minerals  is  small  and  the  trade  balance  in  RME  is  close  to  zero,  the  total  amount  of 
RMC of this material category is close to the domestic extraction. This means that the change in total 
RMC is mainly determined by changes in domestic extraction of non-metallic minerals. Non-metallic 
minerals are mostly composed of construction minerals such as sand and gravel. Gross value added 
in construction increased by 14 % in the EU-28 between 2000 and 2007. Domestic extraction of non-
metallic  minerals  increased  by  18  %  in  the  same  period.  Gross  value  added  in  construction 
decreased  by  11  %  during  the  economic  crisis  (2010  compared  to  2008)  and  by  8  %  in  2013 
(compared  to  2010).  Domestic  extraction  of  non-metallic  minerals  decreased  by  20  %  (2010 
compared  to  2007)  and  by  10  %  in  2013  (compared  to  2010).  It  therefore  seems  that  domestic 
extraction  of  non-metallic  minerals  tends  to  increase  or  decrease  more  than  gross  value  added  in 
construction.  It  also  suggests  that  gross  value  added  in  construction  is  not  only  the  main  factor 
affecting the development of domestic extraction of construction minerals, but that it also drives the 
development of RMC. 

5.4. Analytical applications 

586.  This  section  presents  some  further  going  analytical  applications  which  may  be  undertaken 
rather by research Most of these analytical applications cannot be performed solely on the EW-MFA 
data  as  derivable  from  the  questionnaire;  moreover  they  require  substantial  additional  information 
and efforts. 

Economy-wide material flow accounts handbook 

117 

02468101214161820200020012002200320042005200620072008200920102011201220132014tonnes per capitaBiomassMetal oresNon-metallic mineralsFossil energy materialsDMCUse and presentation of EW-MFA data 

5 

587.  Steinberger et al. (2013) investigated the dependency of resource use and economic growth 
for a set of countries and country groups with the use of a panel and cluster analysis. The authors 
showed  that  material  use  and  economic  development  was  more  strongly  coupled  in  emerging  and 
developing countries than in mature industrialised economies. However, in the short run the picture 
reversed.  In  their  findings,  the  authors  also  supported  the  argument  that  industrialisation  of 
developing countries relies heavily on growing use of resources. On the other hand, they found that 
economic growth was limited in phases of declining resource use. 

Is resource use dependent on economic growth? 

Figure  25:  Income  and  Domestic  Material  Consumption  per  capita  for  mature  (blue 
circles), emerging/developing countries (orange diamonds), and the world (black star), in 
1970 (small marker) and 2004 (large marker) 

Source: Steinberger et al. (2013) 

588.  On  the  same  issue,  Agnolucci  et  al  (2017)  provide  new  evidence  for  a  causal  and  positive 
impact of the GDP growth rate on the DMC growth rate for Western European economies, using the 
number  of  storm  occurrences  as  an  instrument  for  GDP.  Results  for  Western  Europe  contradict 
previous  studies  and  the  current  wisdom  among  policy  circles,  both  suggesting  that  Western 
European countries have indeed ‘decoupled’ economic growth from material use. This article present 
new  evidence  that  the  link  between  the  two  variables  is  likely  to  exist  and  to  be  higher  than 
previously thought. 

589.  Schandl  and  West  (2010)  compiled  an  EW-MFA  database  for  the  Asia–Pacific  region  and 
applied  a  decomposition  analysis  by  using  the  IPAT  equation  in  order  to  investigate  how  the  three 
factors of population (P), affluence (A) and technology (T) contribute to resource use (I). The authors 
found that increases in per capita incomes had a stronger effect on material use than did population 
growth. Technology on the other hand could not compensate for the growth in material use induced 
by the other effects (further reading in: Steinberger and Krausmann, 2011). 

Economy-wide material flow accounts handbook 

118 

Use and presentation of EW-MFA data 

5 

Which are main drivers of resource use? 

Figure  26:  Analysis  and  attribution  to  major  drivers  of  the  change  in  domestic  material 
consumption  in  the  Asia–Pacific  region  for  the  period  1995–2005  using  the  IPAT 
framework. Own depiction based on Schandl and West (2010) 

200%

150%

100%

50%

0%

-50%

-100%

All Asia-
Pacific

Australia
and NZ

Central Asia North East

South Asia South East

The Pacific

Asia

Asia

Legend: P = population, A = GDP*/population, T = DMC/GDP. GDP is denominated in exchange rate based, constant year 2000 US$. 

Δ log P 

Δ log A 

Δ log T 

Source: Schandl, H. and West, J., 2010 

Material productivity vs. macroeconomic competitiveness 

(2018) 

investigates 

590.  Flachenecker 
impact  of  material  productivity  on 
competitiveness in the European Union (EU). The results indicate that claiming increases in material 
productivity improves  macroeconomic competitiveness might not be  justified. While it is debateable 
whether higher wages improve or harm competitiveness, overall, there is no evidence that increasing 
material  productivity  is  a  setback  to  competitiveness,  while  acknowledging  that  there  is  no  optimal 
set of indicators approximating competitiveness. 

the  causal 

591.  Channelling  the  gains  from  material  productivity  could  be  the  focus  of  policy  making  since 
increased  wages  are  likely  to  result  in  a  more  pronounced  rebound  effect  and  thus  environmental 
pressures. Thus, through incentives, including tax breaks and financial support, policy makers could 
redirect  gains  into  eco-innovations,  which  helps  to  further  improve  productivity  and  make  the 
absolute  reduction  of  material  use  and  reduction  of  associated  environmental  pressures  become 
more likely. 

Which development of resource use shall we expect? 

592.  The  UNEP  assessment  report  Decoupling  natural  resource  use  and  environmental  impacts 
from  economic  growth  (2011)  compiled  relevant  literature  on  global  resource  use  and  investigated 
examples and trends of decoupling human well-being from resource use. The decoupling report also 
performed  an  illustrative  outlook  on  possible  future  trajectories  of  resource  use  based  on  three 
scenarios: (1) freeze material use in industrialised countries and catching up of developing countries, 
(2)  reduction  of  material  use  in  industrialised  countries  by  a  factor  of  2,  catching  up  of  developing 
countries to these reduced levels, (3) freezing of global material use at 2000 levels. 

593.  The  authors  found  that  scenario  (1)  would  still  lead  to  a  major  increase  of  material  use, 
resulting in a tripling of global resource use between 2000 and 2050. The third scenario on the other 
hand requires a reduction of average global per capita material use had to be reduced to 5 tonnes 
per capita until the year 2050. 

Economy-wide material flow accounts handbook 

119 

Use and presentation of EW-MFA data 

5 

Figure 27: Resource use according to three different scenarios up to 2050 

Source: UNEP (2011) 

Modelling stocks and flows 

Figure  28:  Stocks  and  flows  in  Japan,  1930–2050:  (a)  material  stock  (MS),  (b)  gross 
additions to stock (GAS), and removals from stock (RS) 

Source: Fishman et al. (2014) 

594.  Data from EW-MFA include all material flows within one year that are required to build up and 
maintain  socio-economic  stocks.  In  recent  years,  several  research  activities  emerged  that  account 
for societal stocks in order to capture the physical scale of societies. Fishman et al. (2014) presented 
a  novel  approach  to  modelling  national  material  stocks  based  on  historical  material  flow  data  and 
applied this approach to Japan and the USA. Investigating the years 1930–2005, the authors found 
that  Japan  experienced  higher  growth  rates  as  compared  to  the  US.  In  the  year  2005,  material 

Economy-wide material flow accounts handbook 

120 

Use and presentation of EW-MFA data 

5 

stocks arrived at comparable levels in both countries (310 to 375 tonnes per capita). 

595. 
In another publication, Fishman et al. (2015) investigated drivers of Japanese material stocks 
based on the IPAT framework for five decades. They found that material stock accumulation mainly 
occurred due to growth in economic activity, specifically by tertiary sector demand, while a new stock 
saturation trend was observed in the last years (further reading: Wiedenhofer et al., 2015). 

596.  Following  on  the  EU  policy  on  the  “circular  economy”,  Haas  et  al.  (2015)  assessed  the 
circularity of global material flows. The authors estimated that of the 62 Gt/yr of processed materials, 
only  4  Gt/yr  of  waste  materials  are  recycled  and  41  Gt/yr  end  up  as  wastes  and  emissions.  The 
authors  identified  two  main  reasons  for  this  low  degree  of  circularity:  (1)  materials  used  for  the 
provision of energy (44 %) are used up and not available for recycling. (2) materials are accumulated 
in growing socioeconomic stocks (17 Gt/yr of net-additions to stocks). 

Figure 29: material flows through the global economy and the EU-27 in 2005 

Source: Figure 2. Sankey diagram of material flows through the global economy (world) and the EU-27 in 2005. Numbers show the size 

of flows  in billion tonnes  per  year.  For a definition of flows, see the article text. EU  =  European Union; EoL  waste  =  end-of-life  waste; 

RoW = rest of the world by Haas et al. (2015), DOI: 10.1111/jiec.12244, is licensed under CC BY 

Economy-wide material flow accounts handbook 

121 

Annexes 

Annex A 

Classification of materials in EW-MFA (cross tabled with 
type of flows) 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

Code  

Label 

MF.1 

MF.1.1 

Biomass 

Crops (excluding fodder crops) 

MF.1.1.1 

Cereals 

MF.1.1.2 

Roots, tubers 

MF.1.1.3 

Sugar crops 

MF.1.1.4 

Pulses 

MF.1.1.5 

Nuts 

MF.1.1.6 

Oil-bearing crops 

MF.1.1.7 

Vegetables 

MF.1.1.8 

MF.1.1.9 

Fruits 

Fibres 

MF.1.1.A 

Other crops (excluding fodder crops) n.e.c. 

MF.1.2 

Crop residues (used), fodder crops and grazed biomass 

MF.1.2.1 

Crop residues (used) 

MF.1.2.1.1 

Straw 

MF.1.2.1.2 

Other crop residues (sugar and fodder beet leaves, etc.) 

MF.1.2.2 

Fodder crops and grazed biomass 

MF.1.2.2.1 

Fodder crops (including biomass harvest from grassland) 

MF.1.2.2.2 

Grazed biomass 

MF.1.3 

Wood 

MF.1.3.1 

Timber (industrial roundwood) 

MF.1.3.2 

Wood fuel and other extraction 

MF.1.3 MEMO 

Net increment of timber stock (memo item) 

MF.1.4 

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

MF.1.4.1 

Wild fish catch 

MF.1.4.2 

All other aquatic animals and plants 

MF.1.4.3 

Hunting and gathering 

MF.1.5 

MF.1.5.1 

Live animals and animal products (excluding wild fish, aquatic plants 
and animals, hunted and gathered animals) 

Live animals (excluding wild fish, aquatic plants and animals, hunted 
and gathered animals) 

MF.1.5.2 

Meat and meat preparations 

MF.1.5.3 

Dairy products, birds, eggs and honey 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x* 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

122 

Annexes 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

MF.1.5.4 

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

MF.1.6 

MF.2 

MF.2.1 

MF.2.2 

Products mainly from biomass 

Metal ores (gross ores) 

Iron 

Non-ferrous metal 

MF.2.2.1 

Copper 

MF.2.2.1 MEMO 

Copper - metal content 

MF.2.2.2 

Nickel 

MF.2.2.2 MEMO 

Nickel - metal content 

MF.2.2.3 

Lead 

MF.2.2.3 MEMO 

Lead - metal content 

MF.2.2.4 

Zinc 

MF.2.2.4 MEMO 

Zinc - metal content 

MF.2.2.5 

Tin 

MF.2.2.5 MEMO 

Tin - metal content 

MF.2.2.6 

Gold, silver, platinum and other precious metals 

MF.2.2.7 

Bauxite and other aluminium 

MF.2.2.8 

Uranium and thorium 

MF.2.2.9 

Other non-ferrous metals 

MF.2.3 

MF.3 

MF.3.1 

MF.3.2 

MF.3.3 

MF.3.4 

MF.3.5 

MF.3.6 

MF.3.7 

MF.3.8 

MF.3.9 

MF.3.A 

MF.3.B 

MF.4 

MF.4.1 

Products mainly from metals 

Non-metallic minerals 

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

Chalk and dolomite 

Slate 

Chemical and fertiliser minerals 

Salt 

Limestone and gypsum 

Clays and kaolin 

Sand and gravel 

Other non-metallic minerals n.e.c. 

Excavated earthen materials (including soil), only if used (optional 
reporting) 

x* 

Products mainly from non-metallic minerals 

Fossil energy materials/carriers 

Coal and other solid energy materials/carriers 

MF.4.1.1 

Lignite (brown coal) 

MF.4.1.2 

Hard coal 

MF.4.1.3 

Oil shale and tar sands 

MF.4.1.4 

Peat 

x 

x 

x 

x 

x* 

x 

x* 

x 

x* 

x 

x* 

x 

x* 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

123 

Annexes 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

MF.4.2 

Liquid and gaseous energy materials/carriers 

MF.4.2.1 

Crude oil, condensate and natural gas liquids (NGL) 

MF.4.2.2 

Natural gas 

x 

x 

x 

MF.4.2.3 

Fuels bunkered (Imports: by resident units abroad; Exports: by non-
resident units domestically) 

MF.4.2.3.1 

Fuel for land transport 

MF.4.2.3.2 

Fuel for water transport 

MF.4.2.3.3 

Fuel for air transport 

MF.4.3 

Products mainly from fossil energy products 

MF.5 

MF.6 

MF.7 

Other products 

Waste for final treatment and disposal 

Domestic processed output 

MF.7.1 

Emissions to air 

MF.7.1.1 

Carbon dioxide (CO2) 

MF.7.1.1.1 

Carbon dioxide (CO2) from biomass combustion 

MF.7.1.1.2 

Carbon dioxide (CO2) excluding biomass combustion 

MF.7.1.2 

MF.7.1.3 

MF.7.1.4 

Methane (CH4) 

Dinitrogen oxide (N2O) 

Nitrous oxides (NOx) 

MF.7.1.5 

Hydroflourcarbons (HFCs) 

MF.7.1.6 

Perflourocarbons (PFCs) 

MF.7.1.7 

Sulfur hexaflouride 

MF.7.1.8 

Carbon monoxide (CO) 

MF.7.1.9 

Non-methane volatile organic compounds (NMVOC) 

MF.7.1.A 

MF.7.1.B 

Sulfur dioxide (SO2) 

Ammonia (NH3) 

MF.7.1.C 

Heavy metals 

MF.7.1.D 

Persistent organic pollutants (POPs) 

MF.7.1.E 

Particles (e.g. PM10, Dust) 

MF.7.1.F 

Other emissions to air 

MF.7.2 

Waste disposal to the environment 

MF.7.2MEMO 

Waste disposal to controlled landfills (memo item) 

MF.7.3 

Emissions to water 

MF.7.3.1 

Nitrogen (N) 

MF.7.3.2 

Phosphorus (P) 

MF.7.3.3 

Heavy metals 

MF.7.3.4 

Other substances and (organic) materials 

MF.7.3.5 

Dumping of materials at sea 

MF.7.4 

Dissipative use of products 

MF.7.4.1 

Organic fertiliser (manure) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x** 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

124 

Annexes 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

Code  

Label 

MF.7.4.2 

Mineral fertiliser 

MF.7.4.3 

Sewage sludge 

MF.7.4.4 

Compost 

MF.7.4.5 

Pesticides 

MF.7.4.6 

Seeds 

MF.7.4.7 

Salt and other thawing materials spread on roads (including grit) 

MF.7.4.8 

Solvents, laughing gas and other 

MF.7.5 

Dissipative losses 

MF.8 

Balancing items: net output (= Balancing item: output side - 
Balancing item: input side) 

MF.8.1 

Balancing items: input side 

MF.8.1.1 

Oxygen for combustion processes 

MF.8.1.2 

Oxygen for respiration of humans and livestock; bacterial respiration 
from solid waste and wastewater 

MF.8.1.3 

Nitrogen for Haber-Bosch process 

MF.8.1.4 

Water requirements for the domestic production of exported 
beverages 

MF.8.2 

Balancing items: output side 

MF.8.2.1 

Water vapour from combustion 

MF.8.2.1.1 

Water vapour from moisture content of fuels 

MF.8.2.1.2 

Water vapour from the oxidised hydrogen components of fuels 

MF.8.2.2 

Gases from respiration of humans and livestock (CO2 and H2O), and 
from bacterial respiration from solid waste and wastewater (H2O) 

MF.8.2.2.1 

Carbon dioxide (CO2) 

MF.8.2.2.2 

Water vapour (H2O) 

MF.8.2.3 

Excorporated water from biomass products 

* Not taken into account when aggregating domestic extraction (DE)
** Not taken into account when aggregating domestic processed output (DPO) 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

125 

Annexes 

Annex B 

EW-MFA classification of trade by stage of manufacturing 

Code  

Label 

EW-MFA Questionnaire Table 

A 

B 

D 

F 

G 

EW-MFA type of flow: 

domestic 
extraction 

physical 
imports 

physical 
exports 

domestic 
processes 
output 

SEEA-CF type of flow: 

natural 
inputs 

products 

products 

residuals 

balancing 
items 

natural 
inputs or 
residuals 

SM_FIN 

Stage of Manufacturing - finished products 

SM_SFIN 

Stage of Manufacturing - semi-finished products 

SM_RAW 

Stage of Manufacturing - raw products 

x 

x 

x 

x 

x 

x 

Economy-wide material flow accounts handbook 

126 

Annexes 

Annex C 

Overview of Annexes to the EW-MFA questionnaire 

The  EW-MFA  questionnaire  includes  7  Annexes  as  a  separate  EXCEL  file  which  Eurostat  revises 
and  publishes  year  by  year  on  its  Environment  –  Methodology  page  along  with  the  launch  of  the 
annual data collection: 

Annex1: 

Annex 2: 

Annex 3: 

Annex 4: 

Annex 5: 

Correspondence  table  between  EW-MFA  classification  for  biomass  and  Eurostat 
agricultural crop statistics,  forestry statistics, fishery statistics 

Correspondence table between EW-MFA classification for  metal ores, non-metallic 
minerals and fossil energy materials, and Eurostat energy statistics and PRODCOM 

Correspondence  table  between  EW-MFA  classification  for  non-metallic  minerals 
and PRODCOM, BGS and USGS 

Correspondence table between EW-MFA classification for imports and exports and 
Combined Nomenclature 

Correspondence  between  EW-MFA  classification  for  stages  of  manufacturing  and 
Combined Nomenclature 

Annex 6: 

Conversion factors for imports and exports in Combined Nomenclature 

Annex 7: 

Complete version of Combined Nomenclature including 2, 4, 6, and 8 digits codes, 
valid from 1988 

Economy-wide material flow accounts handbook 

127 

Annexes 

Annex D 

Weight of European hunted animals (kg) 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

Rabbit 

Hare or 
brown 
hare 

Variable 
hare 

Red deer 
or Stag 

Roedeer 

Fallow 
deer 

Oryctolagus 
cuniculus 

Lepus 
europaeus 

Lepus timidus 
varronis 

Cervus elaphus 

Capreolus 
capreolus 

Dama dama 

Sika (deer)  Cervus nippon 

Wildbear 

Sus scrofa 

Wolf 

Lynx 

Canis lupus 

Lynx lynx 

Wild cat 

Felis sylvestris 

Badger 

Meles meles 

Fox 

Vulpes vulpes 

Beech 
marten 

Pine 
marten 

Martes foina 

Martes martes 

Polecat 

Mustela putorius 

Raccoon 
dog 

Nyctereutes 
procyonoides 

Raccoon 

Procyon lotor 

Nurek 
vison 

Mustela lutreola 

Weasel 

Mustela nivalis 

Stoat 

Mustela erminea 

Genet 

Genetta genetta 

Mangoose 

Herpestes 
ichneumon 

Squirrel 

Sciurus vulgaris 

Chamois 

Rupicapra 
rupicapra 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

Mammals 

2.0 

3.0 

4.0 

5.0 

3.0 

65.0 

30.0 

100 

200.0 

14.0 

20.0 

X 

80.0 

50.0 

120.0 

35.0 

45.0 

6.0 

20.0 

6.0 

1.1 

0.8 

6.5 

3.5 

0.4 

0.0 

0.0 

1.0 

0.2 

0.2 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

10.0 

25.0 

12.0 

2.3 

1.8 

7.0 

9.0 

0.8 

0.3 

0.4 

3.0 

5.0 

0.4 

X 

50.0 

65.0 

0.4 

1.7 

0.2 

0.9 

Economy-wide material flow accounts handbook 

128 

 
 
Annexes 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

75.0 

100.0 

20.0 

40.0 

250.0 

300.0 

5.0 

8.0 

15.0 

16.0 

X 

X 

75.0 

Birds 

X 

X 

X 

X 

X 

X 

X 

X 

320.0 

225.0 

159.
0 

182 

80.0 

120.0 

0.40 

0.45 

0.38 

0.40 

0.65 

0.35 

0.45 

Alectoris graeca 

X 

0.60 

0.80 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

0.08 

0.13 

0.07 

0.08 

0.09 

0.11 

X 

0.14 

0.06 

0.10 

0.75 

1.00 

0.38 

0.48 

4.00 

11.00 

4.00 

5.00 

Bouquetin 

Capra ibex 

Mufflon 

Brown 
bear 

Elk 

Reindeer 

Marmot 

Ovis orientalis 
musimon 

Ursus arctos 

Alces alces 

Rangifer 
tarandus 

Marmota 
marmota 

Otter 

Lutra lutra 

Common 
seal 

Phoca vitulina 

Common 
partridge 

Red 
legged 
partridge 

Rock 
partridge 

Pintailed 
sandgrous
e 

Blackbellie
d 
sandgrous
e 

Pallas' 
sandgrous
e 

Quail 

Song trush 

Perdix perdix 

Alectoris rufa 

Pterocles 
alchata 

Pterocles 
orientalis 

Syrrhaptus 
paradoxus 

 Coturnix 
coturnix 

Turbus 
philomelos 

Fieldfare 

Turbus pilaris 

Mistletrush 

Turbus 
viscivorus 

Redwing 

Turbus iliacus 

Blackbird 

Turbus mercula 

Ring ouzel 

Great 
bustard 

Little 
bustard 

Stone 
curlew 

Pratincole 

Turbus 
torquatus 

Otis tarda 

Tetrax tetrax 

Burhinus 
oedicnemus 

Glareola 
pratincola 

Sky lark 

Alauba arvensis 

Economy-wide material flow accounts handbook 

129 

 
 
Annexes 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

Wood lark 

Lullula arborea 

Crested 
lark 

Galerida cristata 

Calandra 
lark 

Melanocorypha 
calandra 

Short toed 
lark 

Calandrella 
brachydactyla 

Pheasant 

Woodcock 

Woodpige
on or 
Ringdove 

Stock 
dove 

Phasianus 
colchicus 

Scolopax 
rusticola 

Columba 
palumbus 

Columba oenas 

Rock dove 

Columba livia 

Turtle 
dove 

Hazel 
grouse 

Black 
grouse 

Streptopelia 
turtur 

Tetrastes 
bonasia 

Lyrurus tetrix 

Capercailli
e 

Tetrao urogallus 

Ptarmigan 

Lagopus mutus 

Red 
grouse 

Mallard 

Lagopus 
scoticus 

Anas 
platyrhynchos 

Gadwall 

Anas strepera 

Shoveler 

Spatula clypeata 

Pintail 

Anas acuta 

Widgeon 

Anas penelope 

Garganey 

Anas 
querquedula 

Teal 

Anas crecca 

Marmaronetta 
angustiroistris 

Anser anser 

Marbled 
duck 

Grey lag 
goose 

White 
fronted 
goose 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

1.35 

1.55 

1.00 

1.15 

1.00 

1.70 

0.70 

1.00 

3.00 

4.50 

1.80 

2.30 

0.80 

1.20 

0.70 

0.90 

0.50 

0.30 

0.30 

0.60 

0.30 

0.40 

0.12 

0.16 

0.40 

0.48 

0.40 

0.50 

0.90 

1.40 

0.70 

0.55 

0.85 

0.75 

0.70 

0.90 

0.30 

0.45 

0.27 

0.45 

3.00 

4.00 

Anser albifrons 

X 

2.00 

3.00 

Pinkfooted 
goose 

Anser 
brachyrhynchus 

Bean 
goose 

Brentgoos
e 

Anser fabalis 

Branta bernicla 

X 

X 

X 

2.00 

2.50 

2.50 

4.00 

1.20 

1.70 

Economy-wide material flow accounts handbook 

130 

 
 
Annexes 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

1.20 

0.12 

0.06 

0.04 

0.20 

Barnacle 
goose 

Branta leucopsis 

Shelduck 

Tadorna tadorna 

Redcreste
d pochard 

Netta rufina 

Pochard 

Aythya ferina 

Ferruginou
s duck 

Aythya nyroca 

Aythya marila 

Aythya fuligula 

Bucephala 
clangula 

Histrionicus 
histrionicus 

Melanitta fusca 

Melanitta nigra 

Somateria 
molissima 

Gallinago 
gallinago 

Scaup 
duck 

Tufted 
duck 

Goldeneye 

Harlequin 

Velvet 
scoter 

Common 
scoter 

Common 
eider 

Common 
snipe 

Great 
snipe 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

0.90 

1.20 

1.00 

1.20 

0.80 

1.10 

0.50 

0.70 

0.80 

1.30 

0.70 

1.00 

0.80 

1.10 

0.25 

0.45 

1.20 

2.00 

0.80 

1.20 

1.50 

2.50 

0.10 

0.15 

Gallinago media 

X 

0.18 

0.25 

Jack snipe 

Lymnocryptes 
minimus 

Golden 
plover 

Grey 
plover 

Dotterel 

Ringed 
plover 

Pluvialis 
apricaria 

Pluvialis 
squatarola 

Charadrius 
morinellus 

Charadrius 
hiaticula 

Little ring 
plover 

Charadrius 
dubius 

Kentish 
plover 

Charadrius 
alexandrius 

Lapwing 

Moorhen 

Vanellus 
vanellus 

Gallinula 
chloropus 

Purple 
gallinule 

Porphyrio 
porphyrio 

Coot 

Fulica atra 

Corn crake 
or Land 
rail 

Crex crex 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

0.06 

0.07 

0.13 

0.18 

0.17 

0.24 

0.04 

0.05 

0.25 

0.30 

0.60 

0.80 

0.12 

0.18 

Economy-wide material flow accounts handbook 

131 

 
 
Annexes 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

0.10 

0.13 

0.08 

0.12 

0.05 

0.05 

X 

0.02 

0.05 

0.02 

0.06 

Water rail 

Rallus aquaticus 

Spotted 
crake 

Porzana 
porzana 

Little crake 

Porzana parva 

Baillon's 
crake 

Common 
heron 

Purple 
heron 

Night 
heron 

Little 
bittern 

Bittern 

Porzana pusilla 

Ardea cinerea 

Ardea purpurea 

Nycticorax 
nycticorax 

Ixobrychus 
minutus 

Botaurus 
stellaris 

Squacco 
heron 

Ardeola ralloides 

Little egret 

Egretta garzetta 

Spoonbill 

Glossy ibis 

Common 
crane 

Common 
curlew 

Whimbrel 

Platalea 
leucorodia 

Plegadis 
falcinellus 

Grus grus 

Numenius 
arquata 

Numenius 
phaeopus 

Bar-tailed 
godwit 

Limosa 
lapponica 

Black-
tailed 
godwit 

Limosa limosa 

Blackwing
ed stilt 

Himantopus 
himantopus 

Recurvirostra 
avosetta 

Philomachus 
pugnax 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

Avocet 

Ruff 
(male), 
Reeve 
(female) 

Common 
red shank 

Greensha
nk 

Spotted 
redshank 

Marsh 
sandpiper 

Green 
sandpiper 

Tringa totanus 

X 

Tringa nebularia 

X 

0.15 

0.17 

Tringa 
erythropus 

Tringa 
stagnatilis 

X 

X 

Tringa ochropus 

X 

0.08 

0.10 

1.50 

2.00 

1.00 

1.50 

0.13 

0.16 

1.00 

1.30 

0.25 

0.35 

4.00 

6.00 

0.70 

1.10 

0.35 

0.40 

0.24 

0.34 

0.14 

0.18 

0.30 

0.40 

0.75 

0.50 

1.70 

0.75 

0.13 

0.14 

0.08 

0.16 

0.25 

0.25 

0.29 

0.20 

0.12 

0.15 

Economy-wide material flow accounts handbook 

132 

 
 
Annexes 

Animal species 

Source 

Life weight in kg 

English 

Latin 

1
d
n
a
n
r
u
B

a
i
d
e
p
i
k
i
W

Total 

Male 

Female 

min 

max 

average 

min 

max 

avera

ge 

min 

max 

average 

0.05 

0.05 

0.08 

0.04 

0.05 

0.05 

0.05 

0.05 

0.05 

0.02 

0.03 

0.02 

0.04 

0.03 

0.05 

0.12 

0.05 

0.17 

0.07 

Common 
sandpiper 

Actitis 
hypoleucos 

Wood 
sandpiper 

Rednecke
d 
phalarope 

Tringa glareola 

Phalaropus 
lobatus 

Grey 
phalarope 

Phalaropus 
fulicarius 

Dunlin 

Calidris alpina 

Curlew 
sandpiper 

Calidris 
feruginea 

Little stint 

Calidris minuta 

Temminck 
stint 

Calidris 
temminckii 

Purple 
sandpiper 

Broadbille
d 
sandpiper 

Calidris maritima 

Limicola 
falcinellus 

Knot 

Calidris canutus 

sanderling 

Calibris alba 

Turnstone 

Arenaria 
interpres 

Oystercatc
her 

Haematopus 
ostralegus 

Rook 

Corvus frugileus 

Carrion 
crow 

Hooded 
crow 

Jay 

Corvus corone 

Corvus cornix 

Garrulus 
glandarius 

Magpie 

Pica pica 

1 Source: Burnand (1964) 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

X 

0.05 

0.11 

0.50 

0.17 

0.20 

0.05 

0.09 

0.06 

0.11 

Economy-wide material flow accounts handbook 

133 

 
 
References 

References 

Agnolucci, P., Flachenecker, F., Söderberg, M. (2017): The causal impact of economic growth on 
material use in Europe. Journal of Environmental Economics and Policy, 6:4, 415-432     
DOI: 10.1080/21606544.2017.1325780  

Barbiero, G., Camponeschi, S., Femia, A., Greca, G., Macrì, A., Tudini, A., Vannozzi, M. (2003): 
1980-1998 Material-Input-Based Indicators Time Series and 1997 Material Balance of the Italian 
Economy. ISTAT, Rome 

BMVEL (2001): Statistisches Jahrbuch über Ernährung, Landwirtschaft und Forsten der 
Bundesrepublik Deutschland. Landwirtschaftsverlag, Münster-Hiltrup 

British Geological Survey (2011): European Mineral Statistics 2005-09. A product of the World 
Mineral Statistics database, Keyworth, Nottingham 

Bruck, M. (1996): D•A•CH Bericht Schweiz: Backstein – Mauerwerk, Ökologische Bewertung von  
Backsteinen und Backstein-Aussenwandkonstruktionen. D•A•CH, Zürich 

Buchgraber, K., A. Deutsch, G. Gindl (1994): Zeitgemäße Grünland-Bewirtschaftung. Stocker Verlag, 
Graz, Stuttgart 

Bundesamt für Statistik, BFS (2005): Materialflussrechnung für die Schweiz, Machbarkeitsstudie 
https://www.bfs.admin.ch/asset/de/672-0500-05  

Bureau of Mines (1987): An Appraisal of Minerals Availability for 34 Commodities. US Department of 
the Interior, Washington 

Burnand, T (1964): Wild, Europäische Jagdtiere. Stutgart and Zürich 

Burtwell, M., G. Öberg (2002): Improvements to Snow and Ice Control on European Roads and 
Bridges. Documentation for the final seminar COST 344. December 2002, Ljubljana 

European Commission (1994): Directions for the EU on Environmental Indicators and Green National 
Accounting: The Integration of Environmental and Economic Information Systems. Communication 
from the Commission to the Council and the European Parliament. COM(94) 670 final. Brussels, 
21.12.1994     
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:1994:0670:FIN:EN:PDF 

European Commission (2005): Thematic Strategy on the sustainable use of natural resources 
Communication from the Commission to the Council, the European Parliament, the European 
Economic and Social Committee and the Committee of the Regions. COM(2005) 670 final. Brussels       
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2005:0670:FIN:EN:PDF 

European Commission (2011a): A resource-efficient Europe – Flagship initiative under the Europe 
2020 Strategy. Communication from the Commission to the European Parliament, the Council, the 
European Economic and Social Committee and the Committee of the Regions. COM(2011) 21 final. 
Brussels, 26.1.2011 
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2011:0021:FIN:EN:PDF 

European Commission (2011b): Roadmap to a Resource Efficient Europe. Communication from the 
Commission to the European Parliament, the Council, the European Economic and Social 
Committee and the Committee of the Regions. COM(2011) 571 final. Brussels 
http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A52011DC0571 

European Statistical System Committee (2011): European Statistics Code of Practice 
http://ec.europa.eu/eurostat/web/quality/european-statistics-code-of-practice 

Eurostat (2001): Economy-wide Material Flow Accounts and Derived Indicators – A Methodological 
Guide. Luxembourg 
http://ec.europa.eu/eurostat/documents/1798247/6191533/3-Economy-wide-material-flow-

Economy-wide material flow accounts handbook 

134 

References 

accounts...-A-methodological-guide-2000-edition.pdf/9dfae42d-0831-4522-9fe5-571785f8fecf 

Eurostat (2002): The European Framework for Integrated Environmental and Economic  Accounting 
for Forests (IEEAF). 2002 edition, Luxemburg 

Eurostat (2013a): Economy-wide Material Flow Accounts, Compilation Guide. Luxemburg 

Eurostat (2013b): European system of accounts (ESA 2010) 
http://ec.europa.eu/eurostat/documents/3859598/5925693/KS-02-13-269-EN.PDF/44cd9d01-bc64-
40e5-bd40-d17df0c69334 

Eurostat (2016a): User guide on European statistics on international trade in goods. Manuals and 
guidelines 
http://ec.europa.eu/eurostat/web/products-manuals-and-guidelines/-/KS-GQ-16-009 

Eurostat (2016b): Documentation of the EU RME model, December 2016 
http://ec.europa.eu/eurostat/documents/1798247/6191533/Documentation-EU-RME-model 

Eurostat (2017a): Further clarifying the conceptual treatment of physical imports and exports in 
economy-wide material flow accounts. Technical Note EEEA/2017/02 
http://ec.europa.eu/eurostat/documents/1798247/6191533/Technical+Note+on+physical+trade  

Eurostat (2017b): Eurostat Handbook for Annual Crop Statistics. Revision released 9 Feb. 2017 
http://www.eumuda.eu/media/files/table_of_crop_areas/Eurostat_Handbook_apro_acs_esms_an1.p
df 

Femia, A. and Paolantoni, C. (2017): SEEA-CF research agenda: a note on EW-MFA and physical 
supply and use tables. Paper LG/23/B8 presented at the meeting of the London group on 
environmental accounts, Costa Rica, 17-20 October 2017 
https://seea.un.org/sites/seea.un.org/files/lg23_mfa_seea-cf-
research_agenda_paper_femiapaolantoni_rev_rev.pdf 

Fishman, T., Schandl, H., Tanikawa, H., Walker, P., Krausmann, F. (2014): Accounting for the 
Material Stock of Nations. Journal of Industrial Ecology, volume 18, Issue 3, 407–420 
(doi:10.1111/jiec.12114) 

Fishman, T., Schandl, H., Tanikawa, H. (2015): The socio-economic drivers of material stock 
accumulation in Japan’s prefectures. Ecol. Econ. 113, 76–84 (doi:10.1016/j.ecolecon.2015.03.001) 

Flachenecker, F. (2018): The causal impact of material productivity on macroeconomic 
competitiveness in the European Union. Environmental Economics and Policy Studies, Volume 20, 
Issue 1, pp 17–46 
https://doi.org/10.1007/s10018-016-0180-3  

Frischknecht, R., Hofstetter, P., Knoepfel, I. (1994): Environmental life-cycle inventories of energy 
systems: methods and selected results. Swiss Federal Institute of Technology (ETH), Zürich. 
Switzerland 

Götzfried, F. (2008): Policies and Strategies for increased Safety and Traffic Flow on European Road 
Networks in Winter. The Proceedings of the Final Conference of the COST Project 353, Brussels 

GVM - Gesellschaft für Verpackungsmarktforschung mbH (2005): Importe und Exporte von gefüllten 
Verpackungen. Wiesbaden, unpublished: Studie im Auftrag des Statistischen Bundesamtes 

Haas, W., Krausmann, F., Wiedenhofer, D. and Heinz, M. (2015): How Circular is the Global 
Economy?: An Assessment of Material Flows, Waste Production, and Recycling in the European 
Union and the World in 2005. Journal of Industrial Ecology, 19: 765–777 (doi:10.1111/jiec.12244) 

Krausmann, F., Wiedenhofer, D., Lauk, C., Haas, W., Tanikawa, H., Fishman, T., Miatto, A., 
Schandl, H., Haberl, H. (2017): Global socioeconomic material stocks rise 23-fold over the 20th 
century and require half of annual resource use. Proceedings of the National Academy of Sciences 
of the Unites States of Americy PNAS. 2017 Feb 21; 114(8): 1880-1885 
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC5338421/  

Economy-wide material flow accounts handbook 

135 

References 

Hohenecker, J. (1981): Entwicklungstendenzen bei der Futterversorgung Österreichs, dargestellt am 
Beispiel ausgewählter Jahre. Die Bodenkultur. Austrian Journal of Agricultural Research 32, 163-187 

International Monetary Fund (2009): Balance of Payments and International Investment Position 
Manual - Sixth Edition (BPM6). Washington, D.C. 
http://www.imf.org/external/pubs/ft/bop/2007/bopman6.htm 

Kugeler, K., Phlippen, P.W. (1990): Energietechnik - Technische, ökonomische und ökologische 
Grundlagen, Springer-Verlag Berlin, Heidelberg, New York 

Lenzen, M., Moran, D., Kanemoto, K., Geschke, A. (2013): Building Eora: A Global Multi-regional 
Input-Output Database at High Country and Sector Resolution. Economic Systems Research, 25(1), 
20-49 (doi:10.1080/09535314.2013.769 938) 

Matthews, E., C. Amann, S. Bringezu, M. Fischer-Kowalski, W. Hüttler, R. Kleijn, Y. Moriguchi, C. 
Ottke, E. Rodenburg, D. Rogich, H. Schandl, H. Schütz, E. van der Voet, and H. Weisz (2000): The 
weight of nations: Material outflows from industrial economies. World Resources Institute, 
Washington, D. C. 

Meissner, R. (1994): Wohin mit der Gülle?. In: GSF (ed.), Mensch und Umwelt: Wasser, Vol. 9, pp. 
55-60 

Miller, R.E., Blair, P.D. (2009): Input-Output Analysis, Foundations and Extensions. Cambridge 
University Press, New York 

Moriguchi, Y. (2007): Material flow indicators to measure progress toward a sound material-cycle 
society. J. Mater. Cycles Waste Manag. 9, 112–120 (doi:10.1007/s10163-007-0182-0) 

OECD (2008): Measuring material flows and resource productivity Volume II. The accounting 
framework. Paris 
https://www.oecd.org/env/indicators-modelling-outlooks/MFA-Accounting-Framework.pdf  

OECD (2002): Indicators to measure decoupling of environmental pressure from economic growth. 
SG/SD(2002)1/FINAL. Paris 
http://www.oecd.org/officialdocuments/publicdisplaydocumentpdf/?cote=sg/sd%282002%291/final&d
oclanguage=en 

OECD, IEA, Eurostat (2005): Energy statistics manual. IEA, Paris 
http://ec.europa.eu/eurostat/ramon/statmanuals/files/Energy_statistics_manual_2004_EN.pdf 

Osteroth, D. (1989): Von der Kohle zur Biomasse. Chemierohstoffe und Energieträger im Wandel der 
Zeit. Springer-Verlag Berlin, Heidelberg, New York 

Penman, J., M. Gytarsky, T. Hiraishi, T. Krug, D. Kruger, R. Pipatti, L. Buendia, K. Miwa, T. Ngara, K. 
Tanabe, and F. Wagner (2003): Good Practice Guidance for Land Use, Land-Use Change and 
Forestry. IPCC National Greenhouse Gas Inventories Programme, IGES-IPCC, Hayama 

Schandl, H., West, J. (2010): Resource use and resource efficiency in the Asia–Pacific region. Glob. 
Environ. Change 20, 636–647 (doi:10.1016/j.gloenvcha.2010.06.003) 

Schoer (2008): Treatment of cultivated biological resources in SEEA-MFA. Issue paper LG/13/2 
presented at the 13th Meeting of the London Group on Environmental Accounting, 29 September - 3 
October 2008, Brussels, Belgium 
https://unstats.un.org/unsd/envaccounting/londongroup/meeting13/LG13_2a.pdf  

Schoer, K. Giegrich, J., Kovanda, J., Lauwigi, C., Liebich, A., Buyny, S., Matthias, J. (2012): 
Conversion of European product flows into raw material equivalents. Final report of the project: 
Assistance in the development and maintenance of Raw Material Equivalents conversion factors and 
calculation of RMC time series commissioned by Statistical Office of the European Communities, 
ifeu, Heidelberg https://www.ifeu.org/nachhaltigkeit/pdf/RME_EU27-Report-20120618.pdf 

Schweinert, S. (2004): Handbuch Materialkonto, Wiesbaden 

Steinberger, J.K., Krausmann, F. (2011): Material and Energy Productivity. Environ. Sci. Technol. 45, 

Economy-wide material flow accounts handbook 

136 

References 

1169–1176 (doi:10.1021/es1028537) 

Steinberger, J.K., Krausmann, F., Getzner, M., Schandl, H., West, J. (2013): Development and 
Dematerialization: An International Study. PLoS One 8, e70385 (doi:10.1371/journal.pone.0070385) 

Steger, S., Fekkak, M., Erren, M., Lischka, S., Bringezu, S., Scharp, M. (2009): MaRess AP 2.3. 
Öffentliche Infrastrukturen. Arbeitsbericht zu Phase II "Bestimmung der aktuellen Bestandsgrößen 
und des Materialspeichers der Referenzsysteme". Wuppertal 

Timmer, M. P., Dietzenbacher, E., Los, B., Stehrer, R. and de Vries, G. J. (2015): An Illustrated User 
Guide to the World Input–Output Database: the Case of Global Automotive Production. Review of 
International Economics, 23, 575–605 
http://dx.doi.org/10.1111/roie.12178 

Tukker, A., de Koning, A., Wood, R., Hawkins, T., Lutter, S., Acosta, J., Rueda Cantuche, J.M., 
Bouwmeester, M., Oosterhaven, J., Drosdowski, T., Kuenen J. (2013): EXIOPOL – Development and 
illustrative analyses of a detailed global MR EE SUT/IOT. Economic Systems Research, 25 (1), pp. 
50-70 
http://dx.doi.org/10.1080/09535314.2012.761952 

Ulbricht, M. (2006): Stoffströme im Tiefbau. Quantifizierung des Ressourcenverbauches der 
deutschen Straßeninfrastruktur. Studienarbeit in der Abteilung Sicherheitstechnik der Bergischen 
Universität Wuppertal, durchgeführt am Wuppertal Institut, unpublished 

UNEP (2011): Decoupling natural resource use and environmental impacts from economic growth. 
Authors: Fischer-Kowalski, M., Swilling, M., von Weizsäcker, E.U., Ren, Y., Moriguchi, Y., Crane, W., 
Krausmann, F., Eisenmenger, N., Giljum, S., Hennicke, P., Romero Lankao, P., Siriban Manalang, 
A., Sewerin, S. Report of the International Resource Panel. United Nations Environment Programme, 
Paris 
http://wedocs.unep.org/handle/20.500.11822/9816?show=full 

UNEP (2016): Global Material Flows and Resource Productivity. Assessment Report for the UNEP 
International Resource Panel. Authors: H. Schandl, M. Fischer-Kowalski, J. West, S. Giljum, M. 
Dittrich, N. Eisenmenger, A. Geschke, M. Lieber, H. P. Wieland, A. Schaffartzik, F. Krausmann, S. 
Gierlinger, K. Hosking, M. Lenzen, H. Tanikawa, A. Miatto, and T. Fishman. Paris, United Nations 
Environment Programme  
http://www.resourcepanel.org/reports/global-material-flows-and-resource-productivity 

United Nations (1987): Energy Statistics: Definitions, Units of Measure and Conversion Factors 
Department of International Economic and Social Affairs. Studies in methods – 
ST/ESA/STAT/SER.F/44. New York  
https://unstats.un.org/unsd/publication/SeriesF/SeriesF_44E.pdf 

United Nations et al. (2009): System of National Accounts 2008 (SNA 2008) 
http://unstats.un.org/unsd/nationalaccount/sna2008.asp 

United Nations et al. (2014): System of Environmental-Economic Accounting 2012 – Central 
Framework       
http://unstats.un.org/unsd/envaccounting/seeaRev/SEEA_CF_Final_en.pdf 

United Nations (2011): International Merchandise Trade Statistics: Concepts and Definitions 2010 
(IMTS 2010) ST/ESA/STAT/SER.M/52/Rev. 3. New York 
https://unstats.un.org/unsd/trade/eg-imts/IMTS2010-final-22March2011.pdf 

USGS (2014): Historical Statistics for Mineral and Material Commodities in the United States. By 
Thomas D. Kelly and Grecia R. Matos, with major contributions provided by David A. Buckingham, 
Carl A. DiFrancesco, Kenneth E. Porter, and USGS mineral commodity specialists 
https://minerals.usgs.gov/minerals/pubs/historical-statistics/ 

Weisz, H., Amann, C., Eisenmenger, N., Krausmann, F., Hubacek, K. (2004): Economy-wide 
Material Flow Accounts and Indicators of Resource Use for the EU: 1970-2001. Final report to 
Eurostat, Estat/B1/Contract Nr. 200241200002. Wien: IFF Social Ecology 

Economy-wide material flow accounts handbook 

137 

 
References 

Wheeler, R.O., G.L. Cramer, K.B. Young, and E. Ospina (1981): The World Livestock Product, 
Feedstuff, and Food Grain System: An Analysis and Evaluation of System Interactions Throughout 
the World, With Projections to 1985. Winrock International, Morrilton 

Wiedenhofer, D., Steinberger, J.K., Eisenmenger, N., Haas, W. (2015): Maintenance and Expansion: 
Modeling Material Stocks and Flows for Residential Buildings and Transportation Networks in the 
EU25: Stocks and Flows in the EU25. J. Ind. Ecol. n/a–n/a. doi:10.1111/jiec.12216 

Wirsenius, S. (2000): Human Use of Land and Organic Materials. Modeling the Turnover of Biomass 
in the Global Food System. Doktorsavhandlingar vid Chalmers Tekniska Högskola 1574, 1-255 

Wood, R., Stadler, K., Bulavskaya, T., Lutter, S., Giljum, S., de Koning, A., Kuenen, J., Schütz, H., 
Acosta-Fernández, J., Usubiaga, A., Simas, M., Ivanova, O., Weinzettel, J., Schmidt, J.H., Merciai, 
S., Tukker, A. (2015): Global sustainability accounting-developing EXIOBASE for multi-regional 
footprint analysis. Sustainability (Switzerland), 7 (1), pp. 138-163 
http://www.mdpi.com/2071-1050/7/1/138 

Economy-wide material flow accounts handbook 

138 

Getting in touch with the EU 

In person 
All over the European Union there are hundreds of Europe Direct Information Centres. You can 
find the address of the centre nearest you at: http://europa.eu/contact 

On the phone or by e-mail 
Europe Direct is a service that answers your questions about the European Union. You can 
contact this service  
– by freephone: 00 800 6 7 8 9 10 11 (certain operators may charge for these calls),
– at the following standard number: +32 22999696 or
– by electronic mail via: http://europa.eu/contact

Finding information about the EU 

Online 
Information about the European Union in all the official languages of the EU is available on the 
Europa website at: http://europa.eu   

EU Publications 
You can download or order free and priced EU publications from EU Bookshop at: 
http://bookshop.europa.eu. Multiple copies of free publications may be obtained by contacting 
Europe Direct or your local information centre (see http://europa.eu/contact) 

EU law and related documents 
For access to legal information from the EU, including all EU law since 1951 in all the official 
language versions, go to EUR-Lex at: http://eur-lex.europa.eu 

Open data from the EU 
The EU Open Data Portal (http://data.europa.eu/euodp/en/data) provides access to datasets from 
the EU. Data can be downloaded and reused for free, both for commercial and non-commercial 
purposes. 

Economy-wide material 
flow accounts
HANDBOOK

Economy-wide material flow accounts (EW-MFA) are a statistical 
accounting framework describing the physical interaction of the 
economy with the natural environment and with the rest of the world 
economy in terms of flows of materials. EW-MFA is one of the modules 
included in Regulation (EU) No. 691/2011 on European environmental 
economic accounts.

This handbook presents the theoretical and conceptual foundations 
of EW-MFA and provides compilation guidelines as well as possible 
applications. It primarily addresses compilers of EW-MFA but also the 
users who are interested in understanding more of the underpinning 
statistical methodology.

For more information
http://ec.europa.eu/eurostat/

K
S
-

G
Q
-
1
8
-
0
0
6
-
E
N
N

-

ISBN  978-92-79-88337-8 

Economy-wide material flow accounts2018 edition