Source: EURLEX
Language: en
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**EUROPEAN UNION**

**THE EUROPEAN PARLIAMENT** **THE COUNCIL**

**Strasbourg, 15 March 2023**
**(OR. en)**

**2021/0407(COD)**
**LEX 2217**

**PE-CONS 64/1/22**

**REV 1**

**ECOFIN 1170**

**STATIS 62**

**CODEC 1751**

**REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL**

**AMENDING REGULATION (EU) No 549/2013 ON THE EUROPEAN SYSTEM OF**

**NATIONAL AND REGIONAL ACCOUNTS IN THE EUROPEAN UNION AND REPEALING**

**11 LEGAL ACTS IN THE FIELD OF NATIONAL ACCOUNTS**

PE-CONS 64/1/22 REV 1

# **EN**

**REGULATION (EU) 2023/…**

**OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL**

**of 15 March 2023**

**amending Regulation (EU) No 549/2013 on the European system of national**

**and regional accounts in the European Union and repealing 11 legal acts**

**in the field of national accounts**

**(Text with EEA relevance)**

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty on the Functioning of the European Union, and in particular

Article 338(1) thereof,

Having regard to the proposal from the European Commission,

After transmission of the draft legislative act to the national parliaments,

Having regard to the opinion of the European Central Bank **[1]**,

Acting in accordance with the ordinary legislative procedure **[2]**,

**1** OJ C 218, 2.6.2022, p. 2.
**2** Position of the European Parliament of 2 February 2023 (not yet published in the Official
Journal) and decision of the Council of 21 February 2023.

PE-CONS 64/1/22 REV 1 1

# **EN**

Whereas:

(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council **[1]** set up a

revised European System of Accounts (ESA 2010) and contains the reference framework

of common standards, definitions, classifications and accounting rules for drawing up the

accounts of the Member States for the statistical requirements of the Union, in order to

obtain comparable results between Member States.

(2) Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing

up of the accounts of the Member States.

(3) During the application of Regulation (EU) No 549/2013, minor textual inconsistencies

have been identified in Annex A to that Regulation, and those inconsistencies need to be

corrected.

**1** Regulation (EU) No 549/2013 of the European Parliament and of the Council
of 21 May 2013 on the European system of national and regional accounts in the European
Union (OJ L 174, 26.6.2013, p. 1).

PE-CONS 64/1/22 REV 1 2

# **EN**

(4) Annex B to Regulation (EU) No 549/2013 (the ‘transmission programme’) provides for a

set of tables of national accounts data, including related metadata, which Member States

are to transmit to the Commission (Eurostat) within specified time limits for the purposes

of the Union.

(5) The transmission programme should be updated to take into account changing user needs,

new policy priorities and the development of new economic activities in the Union.

(6) Metadata on structural information to be transmitted should take into account the principles

described in Commission Recommendation (EU) 2023/397 **[1]** . New metadata transmission

requirements should not impose excessive additional costs or excessive administrative

burden on Member States.

**1** Commission Recommendation (EU) 2023/397 of 17 February 2023 on reference metadata
and quality reports for the European Statistical System, replacing Recommendation
2009/498/EC on reference metadata for the European Statistical System (OJ L 53,
21.2.2023, p. 104).

PE-CONS 64/1/22 REV 1 3

# **EN**

(7) The 49th session of the United Nations Statistical Commission considered and endorsed

the revised version of the classification of individual consumption by purpose

(Coicop 2018) as the internationally accepted standard. Regulation (EU) No 549/2013

makes reference to the previous version (Coicop 1999) in Annexes A and B thereto, and

those references should therefore be updated.

(8) Regulation (EU) No 549/2013 should therefore be amended accordingly.

(9) Since the implementation of this Regulation will require major adaptations to national

statistical systems, the Commission should grant derogations to Member States. Such

derogations should be temporary and granted for a maximum duration of three years. The

Commission should provide support to the Member States concerned in their efforts to

carry out the required adaptations to their statistical systems so that the derogations can be

discontinued as soon as possible.

PE-CONS 64/1/22 REV 1 4

# **EN**

(10) Following the entry into force of Regulation (EU) No 549/2013 and of

Regulation (EU) 2019/516 of the European Parliament and of the Council **[1]**, 11 legal acts

based on the previous European system of national and regional accounts, established by

Council Regulation (EC) No 2223/96 **[2]** (ESA 95), are no longer relevant. The measures set

out in this Regulation will replace those of Regulations (EC) No 359/2002 **[3]**,

(EC) No 1221/2002 **[4]**, (EC) No 1267/2003 **[5]**,

**1** Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019
on the harmonisation of gross national income at market prices and repealing Council
Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003
(GNI Regulation) (OJ L 91, 29.3.2019, p. 19).
**2** Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national
and regional accounts in the Community (OJ L 310, 30.11.1996, p. 1).
**3** Regulation (EC) No 359/2002 of the European Parliament and of the Council of
12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of
ESA 95 in the determination of Member States’ payments to the VAT-based own resource
(OJ L 58, 28.2.2002, p. 1).
**4** Regulation (EC) No 1221/2002 of the European Parliament and of the Council of
10 June 2002 on quarterly non-financial accounts for general government
(OJ L 179, 9.7.2002, p. 1).
**5** Regulation (EC) No 1267/2003 of the European Parliament and of the Council of
16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit
for transmission of the main aggregates of national accounts, to the derogations concerning
the transmission of the main aggregates of national accounts and to the transmission of
employment data in hours worked (OJ L 180, 18.7.2003, p. 1).

PE-CONS 64/1/22 REV 1 5

# **EN**

(EC) No 501/2004 **[1]**, (EC) No 1161/2005 **[2]**, (EC) No 1392/2007 **[3]** and (EC) No 400/2009 **[4]** of

the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 **[5]**,

Commission Regulation (EC) No 264/2000 **[6]** and Commission Decisions 98/715/EC **[7]**

and 2002/990/EC **[8]** . Those acts should therefore be repealed.

**1** Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March
2004 on quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1).
**2** Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July
2005 on the compilation of quarterly non-financial accounts by institutional sector
(OJ L 191, 22.7.2005, p. 22).
**3** Regulation (EC) No 1392/2007 of the European Parliament and of the Council of
13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the
transmission of national accounts data (OJ L 324, 10.12.2007, p. 1).
**4** Regulation (EC) No 400/2009 of the European Parliament and of the Council of
23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of
national and regional accounts in the Community as regards the implementing powers
conferred on the Commission (OJ L 126, 21.5.2009, p. 11).
**5** Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and
transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1).
**6** Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of
Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics
(OJ L 29, 4.2.2000, p. 4).
**7** Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council
Regulation (EC) No 2223/96 on the European system of national and regional accounts in
the Community as concerns the principles for measuring prices and volumes
(OJ L 340, 16.12.1998, p. 33).
**8** Commission Decision 2002/990/EC of 17 December 2002 further clarifying Annex A to
Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and
volumes in national accounts (OJ L 347, 20.12.2002, p. 42).

PE-CONS 64/1/22 REV 1 6

# **EN**

(11) This Regulation should apply from 1 September 2024 to coincide with the agreed timing

for harmonised national accounts benchmark revisions in Member States. This does not

prevent Member States from compiling their statistics in accordance with the amended

Annexes before that general application date _._ In order to ensure sufficient time for the

adaptation to new transmission requirements, any new obligation to transmit metadata on

structural information should apply from 1 September 2025, even though those metadata

may already voluntarily be transmitted before that date.

PE-CONS 64/1/22 REV 1 7

# **EN**

(12) With a view to mitigating the social and economic impact of the COVID-19 crisis and in

order to reinforce the resilience of Member States’ economies and social structures, the

Union has taken major initiatives, in particular NextGenerationEU and the Recovery and

Resilience Facility established by Regulation (EU) 2021/241 of the European Parliament

and of the Council **[1]** . Against that background, Union statistics should properly reflect the

statistical accounts of the institutions and bodies of the Union. Therefore, technical work

should be pursued for that purpose, so that a robust methodology is developed allowing for

the compilation and dissemination of statistical accounts by the Commission (Eurostat),

including the ESA 2010 net lending / net borrowing and the outstanding Maastricht debt

liabilities. By 31 March 2024, the Commission (Eurostat) should submit a report to the

European Parliament and to the Council on the progress made in that regard.

**1** Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February
2021 establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17).

PE-CONS 64/1/22 REV 1 8

# **EN**

(13) Since the objective of this Regulation, namely the creation of common statistical standards

that permit the production of harmonised national accounts data to achieve overall

comparability at Union level, cannot be sufficiently achieved by the Member States but can

rather, by reason of its scale and effects, be better achieved at Union level, the Union may

adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of

the Treaty on European Union. In accordance with the principle of proportionality, as set

out in that Article, this Regulation does not go beyond what is necessary in order to

achieve that objective.

(14) Data on information and communication technologies equipment are essential to support

the analysis and the policymaking in the context of priority policies relating to

digitalisation and the European Green Deal, which aim to reinforce competitiveness and

further development of new technologies. Similarly, data on land underlying buildings and

structures are important for the analysis of investment and wealth at Union level.

The Commission (Eurostat) and national statistical authorities should pursue the

methodological work undertaken in this area in recent years with a view to increasing the

availability of more detailed data in the context of the future revision of the European

system of national and regional accounts.

PE-CONS 64/1/22 REV 1 9

# **EN**

(15) Periodic updates are needed to take into account the interaction between globalisation, the

green and digital transitions and national accounts in order to provide decision-makers with

the necessary data and knowledge to ensure competitiveness, financial stability, budgetary

resilience, sound public finances and fair tax policy. Furthermore, the 51st session of the

United Nations Statistical Commission has already requested the Intersecretariat Working

Group on National Accounts to develop a roadmap for the revision of the System of

National Accounts 2008. The revised version of the System of National Accounts is

planned to be adopted by the United Nations Statistical Commission in 2025.

(16) The update of international manuals on national accounts is necessary, in particular with

regard to well-being and sustainability, given that so much of the activity affecting

economic well-being of the population occurs beyond the production frontier.

PE-CONS 64/1/22 REV 1 10

# **EN**

(17) The revision of the System of National Accounts 2008 in 2025 will provide an opportunity

to update the internationally agreed concepts, definitions, classifications and accounting

rules in order to address global challenges related to climate change, security, inequality,

sustainability and well-being and will be instrumental in supporting policymakers in taking

informed decisions to foster economic, social and territorial cohesion, reduce social and

gender inequalities and catalyse the green and digital transitions. The Commission should

therefore regularly provide the required information and discuss with the European

Parliament and the Council the revision of the System of National Accounts 2008 before

its conclusion planned for 2025.

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

HAVE ADOPTED THIS REGULATION:

PE-CONS 64/1/22 REV 1 11

# **EN**

_Article 1_

_Amendments to Regulation (EU) No 549/2013_

Regulation (EU) No 549/2013 is amended as follows:

(1) Article 6 is amended as follows:

(a) paragraph 1 is replaced by the following:

‘1. In so far as a national statistical system necessitates major adaptations for the

application of Regulation (EU) …/… of the European Parliament and of the

Council **[*+]**, the Commission shall grant temporary derogations to Member

States by means of implementing acts, for a maximum duration of three years.

Those implementing acts shall be adopted in accordance with the examination

procedure referred to in Article 8(2) of this Regulation.

________________

***** Regulation (EU) …/… of the European Parliament and of the Council of …
amending Regulation (EU) No 549/2013 on the European system of national
and regional accounts in the European Union and repealing 11 legal acts in the
field of national accounts (OJ L …, …, p. …).’;

**+** OJ: Please insert in the text the number of the Regulation contained in document
PE-CONS 64/22 (2021/0407(COD)) and insert the number, date and OJ reference of that
Regulation in the footnote.

PE-CONS 64/1/22 REV 1 12

# **EN**

(b) paragraph 3 is replaced by the following:

‘3. For the purposes set out in paragraphs 1 and 2, the Member States concerned

shall present a duly justified request to the Commission not later than … [three

months after the date of entry into force of this amending Regulation].’;

(2) Annex A is amended in accordance with Annex I to this Regulation;

(3) Annex B is replaced by the text set out in Annex II to this Regulation.

_Article 2_

_Repeal_

The legal acts set out in Annex III are repealed.

_Article 3_

_Review_

By 31 March 2024, the Commission (Eurostat) shall submit to the European Parliament and to the

Council a report evaluating the progress made on the statistical accounts of the institutions and

bodies of the Union, including on the ESA 2010 net lending / net borrowing and the outstanding

Maastricht debt liabilities. Based on that report, the Commission may submit, if appropriate, a

legislative proposal.

PE-CONS 64/1/22 REV 1 13

# **EN**

_Article 4_

_Entry into force and application_

1. This Regulation shall enter into force on the twentieth day following that of its publication

in the _Official Journal of the European Union_ .

2. This Regulation shall apply from 1 September 2024.

3. By way of derogation from paragraph 2 of this Article, Article 1, point (3), of this

Regulation shall, as regards the obligation to transmit metadata on structural information

referred to in paragraph 10 of Annex B to Regulation (EU) No 549/2013, apply

from 1 September 2025.

PE-CONS 64/1/22 REV 1 14

# **EN**

4. By way of derogation from paragraph 3 of this Article, the obligation to transmit metadata

on structural information referred to in paragraph 10 of Annex B to Regulation (EU)

No 549/2013 shall, as regards table 27 of that Annex, apply from 1 September 2024.

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

Done at Strasbourg,

_For the European Parliament_ _For the Council_

_The President_ _The President_

PE-CONS 64/1/22 REV 1 15

# **EN**

**ANNEX I**

Annex A to Regulation (EU) No 549/2013 is amended as follows:

(1) in paragraph 1.51, point (b) is replaced by the following:

‘(b) expenditures on weapon systems that meet the general definition of assets have been

classified as fixed capital formation, rather than intermediate consumption;’;

(2) in paragraph 1.51, point (h) is replaced by the following:

‘(h) the treatment of super-dividends paid by public corporations has been clarified, i.e.

they are to be considered as exceptional payments and treated as withdrawals from

equity;’;

(3) in paragraph 1.118, the label of the diagram is replaced by the following:

‘Diagram 1.1 - A diagram of the sequence of accounts’;

(4) in paragraph 3.98, the introductory wording is replaced by the following:

‘Final consumption expenditure (P.3) by general government includes two categories,

similar to those recorded for NPISHs:’;

PE-CONS 64/1/22 REV 1 1

# ANNEX I EN

(5) paragraph 3.105 is replaced by the following:

‘3.105 Alternatively individual consumption expenditure of general government

corresponds to division 15 of the classification of individual consumption by

purpose (Coicop), which includes the following groups:

15.1 Housing (equivalent to COFOG group 10.6)

15.2 Health (equivalent to COFOG groups 7.1 to 7.4)

15.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2)

15.4 Education (equivalent to COFOG groups 9.1 to 9.6)

15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and

group 10.7).’;

(6) paragraph 3.124 is replaced by the following:

‘3.124 _Definition_ : gross fixed capital formation (P.51g) consists of resident producers’

acquisitions, less disposals, of fixed assets during a given period plus certain

additions to the value of non-produced assets realised by the productive

activity of producer or institutional units. Fixed assets are produced assets used

in production for more than one year.’;

PE-CONS 64/1/22 REV 1 2

# ANNEX I EN

(7) in paragraph 3.132, point (c) is replaced by the following:

‘(c) computer software and databases to be used in production for more than one year;’;

(8) paragraph 3.138 is replaced by the following:

‘3.138 Costs of ownership transfer can apply to both produced assets, including fixed

assets, and non-produced assets, such as land.

These costs are included in the purchasers’ prices in the case of produced

assets. They are separated from the purchases and sales themselves in the case

of land and other non-produced assets, and recorded under a separate heading

(P.512) in the classification of gross fixed capital formation.’;

(9) in paragraph 3.181, the last sentence is replaced by the following:

‘The transfer of existing goods is recorded as a negative expenditure (disposal) for the

seller and a positive expenditure (acquisition) for the purchaser.’;

(10) in paragraph 4.40, the third sentence is deleted;

PE-CONS 64/1/22 REV 1 3

# ANNEX I EN

(11) paragraph 4.50 is replaced by the following:

‘4.50 Interest is recorded on an accrual basis, that is, interest is recorded as accruing

continuously over time to the creditor on the amount of principal outstanding. The

interest accruing in each accounting period must be recorded whether it is actually

paid or added to the principal outstanding. When it is not paid, the increase in the

principal is recorded in the financial account as an acquisition of a financial asset by

the creditor and an equal acquisition of a liability by the debtor.’;

(12) in paragraph 4.82, the text ‘In some cases, the liability to pay income taxes can only be

determined in a later accounting period than that in which the income accrues. Some

flexibility is therefore needed concerning the point in time at which such taxes are

recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments

of income taxes, may be recorded in the periods in which they are paid and any final tax

liability on income can be recorded in the period in which the liability is determined.’ is

replaced by the following:

‘In some cases, the liability to pay income taxes can only be determined in a later

accounting period than that in which the income accrues. Some flexibility is therefore

needed concerning the point in time at which such taxes are recorded. Income taxes

retained at source, such as pay-as-you-earn (PAYE) taxes and regular prepayments of

income taxes, may be recorded in the periods in which they are paid and any final tax

liability on income can be recorded in the period in which the liability is determined.’;

PE-CONS 64/1/22 REV 1 4

# ANNEX I EN

(13) in paragraph 4.93, point (a) is replaced by the following:

‘(a) social contributions paid by persons who are not legally obliged to contribute to a

social security fund;’;

(14) paragraph 5.235 is replaced by the following:

‘5.235 FISIM accrued but not yet paid is included with the corresponding financial

instrument and prepayment of insurance premiums is included in insurance

technical reserves (F.61); in neither case is there an entry in trade credits and

advances.’;

(15) in paragraph 5.236, point (c) is replaced by the following:

‘(c) rental of buildings accruing over time; and’;

(16) paragraph 7.88 is replaced by the following:

‘7.88 The market value of forwards can switch between positive (asset) and negative

(liability) positions depending on price movements in the underlying items and

thus they can switch being assets and liabilities for the writers and holders.

Some forwards operate on margin payments, where profits or losses are settled

daily; in these cases the balance sheet value will be zero.’;

(17) in paragraph 8.09, table 8.1 is replaced by the following:

PE-CONS 64/1/22 REV 1 5

# ANNEX I EN

‘ Table 8.1 — Synoptic presentation of the accounts, balancing items and main aggregates

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|Full sequence of accounts for institutional sectors|
|Current<br>accounts|I.|Production<br>account|I.|Production<br>account|||||B.1g|Value added,<br>gross|Gross<br>domestic<br>product<br>(GDP)|
||II.|Distribution<br>and use of<br>income<br>accounts|II.1|Primary<br>distribution of<br>income<br>accounts|II.1.1|Generation of<br>income<br>account|||B.2g<br>B.3g|Operating<br>surplus, gross<br>Mixed income,<br>gross||
||||||II.1.2|Allocation of<br>primary<br>income<br>account|II.1.2.1|Entrepreneurial<br>income account|B.4g|Entrepreneurial<br>income, gross||
||||||||II.1.2.2|Allocation of<br>other primary<br>income account|B.5g|Balance of<br>primary incomes,<br>gross|Gross national<br>income (GNI)|
||||II.2|Secondary<br>distribution of<br>income account|||||B.6g|Disposable<br>income, gross|Gross national<br>disposable<br>income|

PE-CONS 64/1/22 REV 1 6

# ANNEX I EN

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||II.3|Redistribution<br>of income in<br>kind account|||||B.7g|Adjusted<br>disposable<br>income, gross||
||||II.4|Use of income<br>account|II.4.1|Use of<br>disposable<br>income<br>account|||B.8g|Saving, gross|Gross national<br>saving|
||||||II.4.2|Use of<br>adjusted<br>disposable<br>income<br>account||||||
|Accumulation<br>accounts|III.|Accumulation<br>accounts|III.1|Capital account|III.1.1|Change in net<br>worth due to<br>saving and<br>capital<br>transfers<br>account|||B.101|Change in net<br>worth due to<br>saving and<br>capital transfers||

PE-CONS 64/1/22 REV 1 7

# ANNEX I EN

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||III.1.2|Acquisition<br>of non-<br>financial<br>assets<br>account|||B.9|Net lending/net<br>borrowing||
||||III.2|Financial<br>account|||||B.9F|Net lending/net<br>borrowing||
||||III.3|Other changes<br>in assets<br>account|III.3.1|Other<br>changes in<br>volume of<br>assets<br>account|||B.102|Changes in net<br>worth, due to<br>other changes in<br>volume of assets||
||||||III.3.2|Revaluation<br>accounts|||B.103|Changes in net<br>worth due to<br>nominal holding<br>gains/losses||
||||||||III.3.2.1|Neutral holding<br>gains/losses<br>account|B.1031|Changes in net<br>worth due to<br>neutral holding<br>gains/losses||

PE-CONS 64/1/22 REV 1 8

# ANNEX I EN

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||III.3.2.2|Real holding<br>gains/losses<br>account|B.1032|Changes in net<br>worth due to real<br>holding<br>gains/losses||
|Balance sheets|IV.|Balance sheets|IV.1|Opening<br>balance sheet|||||B.90|Net worth|National<br>worth|
||||IV.2|Changes in<br>balance sheet|||||B.10|Changes in net<br>worth, total|Changes in<br>national worth|
||||IV.3|Closing balance<br>sheet|||||B.90|Net worth|National<br>worth|
|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|Transaction accounts|
||0.|Goods and<br>services<br>account||||||||||

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# ANNEX I EN

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|Rest of the world account (external transactions account)|
|Current account|V.|Rest of the<br>world account|V.I|External<br>account of<br>goods and<br>services|||||B.11|External balance<br>of goods and<br>services|External<br>balance of<br>goods and<br>services|
||||V.II|External<br>account of<br>primary income<br>and current<br>transfers|||||B.12|Current external<br>balance|Current<br>external<br>balance|
|Accumulation<br>accounts|||V.III|External<br>accumulation<br>accounts|V.III.1|Capital<br>account|V.III.1.1|Changes in net<br>worth due to<br>current external<br>balance and<br>capital transfers<br>account|B.101|Changes in net<br>worth due to<br>current external<br>balance and<br>capital transfers||
||||||||V.III.1.2|Acquisition of<br>non-financial<br>assets account|B.9|Net lending/net<br>borrowing||

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# ANNEX I EN

|Accounts|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Balancing items|Col11|Main<br>aggregates|
|---|---|---|---|---|---|---|---|---|---|---|---|
||||||V.III.2|Financial<br>account|||B.9F|Net lending/net<br>borrowing|Net<br>lending/net<br>borrowing|
||||||V.III.3|Other<br>changes in<br>assets<br>account|V.III.3.1|Other changes in<br>volume of assets<br>account|B.102|Changes in net<br>worth, due to<br>other changes in<br>volume of assets||
||||||||V.III.3.2|Revaluation<br>accounts|B.103|Changes in net<br>worth, due to<br>nominal holding<br>gains/losses||
|Balance sheets|||V.IV|External assets<br>and liabilities<br>account|V.IV.1|Opening<br>balance sheet|||B.90|Net worth|Net external<br>financial<br>position|
||||||V.IV.2|Changes in<br>balance sheet|||B.10|Changes in net<br>worth||
||||||V.IV.3|Closing<br>balance sheet|||B.90|Net worth|Net external<br>financial<br>position|

’;

PE-CONS 64/1/22 REV 1 11

# ANNEX I EN

(18) paragraph 9.61 is replaced by the following:

‘9.61 However, the analytical properties of product-by-product tables and industry

by-industry tables do not differ significantly. The differences between product

by-product tables and industry-by-industry tables are caused by the existence

of a generally limited amount of secondary production. In practice, analytical

uses of input-output tables implicitly assume an industry technology, no matter

how the tables have originally been compiled. Furthermore, in practice, any

product-by-product table is a manipulated industry-by-industry table, as it still

contains all the KAU and enterprise characteristics of the supply and use

tables.’;

(19) paragraph 10.27 is replaced by the following:

‘10.27 For transactions in services it is frequently more difficult to specify the

characteristics which determine the physical units, and differences of opinion

may arise concerning the criteria to be used. This difficulty may concern

important industries such as financial intermediation services, wholesale and

retail trade, services to enterprises, education, research and development,

health or recreation. The choice of physical units for such activities is

presented in _Handbook on prices and volume measures in national accounts_ **[*]** .

________________

***** Eurostat, Handbook on prices and volume measures in national accounts, 2016.’;

PE-CONS 64/1/22 REV 1 12

# ANNEX I EN

(20) in paragraph 10.56, the second footnote is replaced by the following:

‘Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power

parities, 2012.’;

(21) in paragraph 14.06, the second sentence is replaced by the following:

‘FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are

not calculated for the central bank (see paragraph 14.16).’;

PE-CONS 64/1/22 REV 1 13

# ANNEX I EN

(22) in paragraph 15.27, the text ‘This asset (category AN.222) is only recognised if its value,

the benefits to the holder in excess of the value accruing to the issues, is realisable through

transferring the asset.’ is replaced by the following:

‘This asset (category AN.222) is only recognised if its value, the benefits to the holder in

excess of the value accruing to the issuer, is realisable through transferring the asset.’;

(23) in paragraph 15.31, table 15.4 is replaced by the following:

‘Table 15.4 — The recording of the use and purchase of non-financial assets, by type of transaction

and flow

|Type of transaction /<br>other economic flow|Type of use/purchase and type of asset and type of payment|
|---|---|
|Intermediate<br>consumption|Operating lease of produced assets, e.g. machines and intellectual<br>property rights<br>Regular payments by corporations for the delivery of water<br>FISIM services related to the provision of a financial lease|
|Consumption of fixed<br>capital|Only for produced assets, and for the economic owner|
|Final consumption<br>expenditure|Operating lease of consumer durables<br>Purchase of consumer durables, including when financed by a<br>financial lease, or through a hire purchase agreement|
|Purchase of non-<br>financial assets||
|Fixed capital<br>formation|Purchase of produced assets, including when financed via a financial<br>lease|

PE-CONS 64/1/22 REV 1 14

# ANNEX I EN

|Type of transaction /<br>other economic flow|Type of use/purchase and type of asset and type of payment|
|---|---|
|Acquisition of natural<br>resources|Purchase of a natural resource, including the right to use to extinction<br>Purchase of the right to use a natural resource for an extended period,<br>e.g. a fishing quota|
|Acquisition of other<br>non-produced assets|Transferable time-share arrangements<br>Purchase of a contract transferable to a third party<br>Contracts for future production, for example contracts with footballers<br>and writers|
|Payment as property<br>income: rent|Resource lease, i.e. payment for short-term use of natural resource<br>Regular payments for the right to extract water<br>Financial lease, i.e. purchase of a non-financial asset financed<br>simultaneously by a loan|
|Income transfer|Permits issued by government to undertake a specific activity not<br>dependent on qualifying criteria, or with a disproportionate charge<br>compared to the costs of administering the permit scheme<br>Emission permits issued by the government to control total emissions|
|Other taxes on<br>production||
|Financial transaction:<br>loan|Financial lease, i.e. purchase of a non-financial asset financed<br>simultaneously by a loan|
|Other change in<br>volume of assets|Exhaustion of natural resources by the owner<br>Illegal logging, fishing or hunting (uncompensated seizure of<br>cultivated assets or natural resources)|
|Change in the price of<br>assets|Expiry of contracts, licences and permits recorded as assets|

’;

PE-CONS 64/1/22 REV 1 15

# ANNEX I EN

(24) paragraph 15.32 is replaced by the following:

‘15.32 When governments restrict the number of cars entitled to operate as taxis or

limit the number of casinos by issuing permits, for example, they are in effect

creating monopoly profits for the approved operators and recovering some of

the profits as the fee. Such fees are recorded as other taxes on production. This

principle applies to all cases where government issues permits to limit the

number of units operating in a particular field where the limit is fixed

arbitrarily and is not dependent only on qualifying criteria.’;

(25) paragraph 15.35 is replaced by the following:

‘15.35 The permit to undertake specific activities as an asset first appears in the other

changes in the volume of assets account. Changes in value, both up and down,

are recorded in the revaluation account of the acquirer.’;

PE-CONS 64/1/22 REV 1 16

# ANNEX I EN

(26) in paragraph 16.67, table 16.1 is replaced by the following:

‘Table 16.1 — Non-life insurance

|Uses|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Resources|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||S.1|S.15|S.14|S.13|S.12|S.11|||S.11|S.12|S.13|S.14|S.15|S.1||||
||Corresponding<br>entries of the|Corresponding<br>entries of the|||||||||||||||Corresponding<br>entries of the|Corresponding<br>entries of the||
|Total|Goods and<br>services|Rest of the<br>world account|Total economy|NPISHs|Households|General<br>government|Financial<br>corporations|Non-financial<br>corporations||**Transactions**<br>**and**<br>**balancing**<br>**items**|Non-financial<br>corporations|Financial<br>corporations|General<br>government|Households|NPISHs|Total economy|Rest of the<br>world|Goods and<br>services<br>|t<br>Total|
|||||||||||**External**<br>**account**||||||||||
|0||0|||||||P.62|Exports in<br>services||||||||0|0|
|0|0||||||||P.72|Imports in<br>services|||||||0||0|

PE-CONS 64/1/22 REV 1 17

# ANNEX I EN

|Uses|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Resources|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||S.1|S.15|S.14|S.13|S.12|S.11|||S.11|S.12|S.13|S.14|S.15|S.1||||
||Corresponding<br>entries of the|Corresponding<br>entries of the|||||||||||||||Corresponding<br>entries of the|Corresponding<br>entries of the||
|Total|Goods and<br>services|Rest of the<br>world account|Total economy|NPISHs|Households|General<br>government|Financial<br>corporations|Non-financial<br>corporations||**Transactions**<br>**and**<br>**balancing**<br>**items**|Non-financial<br>corporations|Financial<br>corporations|General<br>government|Households|NPISHs|Total economy|Rest of the<br>world|Goods and<br>services<br>|t<br>Total|
|||||||||||**Production**<br>**account**||||||||||
|6|6||||||||P.1|Output||6||||6|||6|
|4||0|4|0|3|0|0|1|P.2|Intermediate<br>consumption||||||||4|4|
|||||||||||**Distribution**<br>**of primary**<br>**income**<br>**account**||||||||||
|6|||6||||6||D.441|Property<br>income<br>attributable<br>to insurance<br>policy<br>holders|5|0|0|1|0|6|0||6|

PE-CONS 64/1/22 REV 1 18

# ANNEX I EN

|Uses|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Resources|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||S.1|S.15|S.14|S.13|S.12|S.11|||S.11|S.12|S.13|S.14|S.15|S.1||||
||Corresponding<br>entries of the|Corresponding<br>entries of the|||||||||||||||Corresponding<br>entries of the|Corresponding<br>entries of the||
|Total|Goods and<br>services|Rest of the<br>world account|Total economy|NPISHs|Households|General<br>government|Financial<br>corporations|Non-financial<br>corporations||**Transactions**<br>**and**<br>**balancing**<br>**items**|Non-financial<br>corporations|Financial<br>corporations|General<br>government|Households|NPISHs|Total economy|Rest of the<br>world|Goods and<br>services<br>|t<br>Total|
|||||||||||**Secondary**<br>**distribution**<br>**of income**<br>**account**||||||||||
|44||1|43|0|31|4|0|8|D.711|Net non-life<br>insurance<br>premiums||44||||44|||44|
|45||0|45||||45||D.721|Non-life<br>insurance<br>claims|6|0|1|35|0|42|3||45|
|||||||||||**Use of**<br>**disposable**<br>**income**<br>**account**||||||||||

PE-CONS 64/1/22 REV 1 19

# ANNEX I EN

|Uses|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Resources|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||S.1|S.15|S.14|S.13|S.12|S.11|||S.11|S.12|S.13|S.14|S.15|S.1||||
||Corresponding<br>entries of the|Corresponding<br>entries of the|||||||||||||||Corresponding<br>entries of the|Corresponding<br>entries of the||
|Total|Goods and<br>services|Rest of the<br>world account|Total economy|NPISHs|Households|General<br>government|Financial<br>corporations|Non-financial<br>corporations||**Transactions**<br>**and**<br>**balancing**<br>**items**|Non-financial<br>corporations|Financial<br>corporations|General<br>government|Households|NPISHs|Total economy|Rest of the<br>world|Goods and<br>services<br>|t<br>Total|
|2|||2||2||||P.3|Final<br>consumption<br>expenditure||||||||2|2|
|||||||||||**Financial**<br>**balance**<br>**sheet**<br>**(opening)**||||||||||
|74||0|74||40|0|9|25|AF.61|Non-life<br>insurance<br>technical<br>reserves||74||||74|||74|
|||||||||||**Financial**<br>**balance**<br>**sheet**<br>**(closing)**||||||||||

PE-CONS 64/1/22 REV 1 20

# ANNEX I EN

|Uses|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Resources|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||S.1|S.15|S.14|S.13|S.12|S.11|||S.11|S.12|S.13|S.14|S.15|S.1||||
||Corresponding<br>entries of the|Corresponding<br>entries of the|||||||||||||||Corresponding<br>entries of the|Corresponding<br>entries of the||
|Total|Goods and<br>services|Rest of the<br>world account|Total economy|NPISHs|Households|General<br>government|Financial<br>corporations|Non-financial<br>corporations||**Transactions**<br>**and**<br>**balancing**<br>**items**|Non-financial<br>corporations|Financial<br>corporations|General<br>government|Households|NPISHs|Total economy|Rest of the<br>world|Goods and<br>services<br>|t<br>Total|
|81||0|81|0|44|0|11|25|AF.61|Non-life<br>insurance<br>technical<br>reserves||81||||81|||81|
|||||||||||**Financial**<br>**transaction**||||||||||
|7||0|7|0|4|0|2|1|F.61|Non-life<br>insurance<br>technical<br>reserves||7||||7|||7|
|||||||||||**Revaluation**<br>**account**||||||||||
|0||0|0|0|0|0|0|0|AF.61|Non-life<br>insurance<br>technical<br>reserves||0||||0|||0|

’;

PE-CONS 64/1/22 REV 1 21

# ANNEX I EN

(27) paragraph 17.148 is replaced by the following:

‘17.148 If government assumes the responsibility for pension provision for the

employees of a non-government unit through an explicit transaction, any

payment by the non-government unit needs to be recorded as pre-paid social

contributions (F.89). There is further discussion of this type of arrangement in

paragraphs 20.273 to 20.275.’;

(28) paragraph 17.165 is replaced by the following:

‘17.165 The discount rate applied to estimates of future pension benefits in the case of

accrued-to-date entitlements is one of the most important assumptions to be

made in the modelling of pension schemes, since its accumulated impact over

many decades can be very large. The discount rate from a chosen approach

may change over time, which would lead to revaluations in the accounts.’;

(29) in paragraph 18.26, the footnote is replaced by the following:

‘United Nations, International merchandise trade statistics: Concepts and

definitions, 2010.’;

(30) in paragraphs 20.57, 20.63 and 20.65, the words ‘(excluding social security)’ are replaced

by the words ‘(excluding social security funds)’;

PE-CONS 64/1/22 REV 1 22

# ANNEX I EN

(31) in paragraph 20.76, the table is replaced by the following:

‘

Total revenue = total taxes D.2 + D.5 + D.91

+ net social contributions D.61

+ total sales of goods and services P.11 + P.12 + P.131

+ other current revenue D.39 + D.4 + D.7

+ other capital revenue D.92 + D.99

(32) paragraph 20.77 is replaced by the following:

‘20.77 Total taxes comprise taxes on production and imports (D.2), current taxes on

’;

income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions

consist of actual social contributions (employers’ actual social contributions

(D.611) and households’ actual social contributions (D.613)), employers’

imputed social contributions (D.612) and households’ social contribution

supplements (D.614) less social insurance scheme service charges (D.61SC).’;

PE-CONS 64/1/22 REV 1 23

# ANNEX I EN

(33) in paragraph 20.84, box 20.1 is replaced by the following:

‘Box 20.1 — From the ESA central framework to GFS transactions and aggregates

|ESA resources|Col2|ESA GFS revenue|
|---|---|---|
|P.1|Output, of which||
||Market output (P.11)|Sales of goods and services|
||Output for own final use (P.12)|Sales of goods and services|
||Non-market output (P.13), of which:||
||— Payments for non-market output (P.131)|Sales of goods and services|
||— Non-market output, other (P.132)|Not accounted for in total<br>revenue|
|D.2|Taxes on production and imports<br>(receivable)|Total taxes|
|D.3|Subsidies (receivable)|Other current revenue|
|D.4|Property income|Other current revenue|
|D.5|Current taxes on income and wealth|Total taxes|
|D.61|Net social contributions|Net social contributions|
|D.7|Other current transfers|Other current revenue|
|D.91r|Capital taxes (receivable)|Total taxes|
|D.92r|Investment grants (receivable)|Other capital revenue|
|D.99r|Other capital transfers (receivable)|Other capital revenue|

PE-CONS 64/1/22 REV 1 24

# ANNEX I EN

|ESA uses and capital transactions|Col2|ESA GFS expenditure|
|---|---|---|
|P.2|Intermediate consumption|Intermediate consumption|
|D.1|Compensation of employees|Compensation of employees|
|D.2|Taxes on production and imports (payable)|Other current expenditure|
|D.3|Subsidies (payable)|Subsidies|
|D.41|Interest|Interest|
|D.4|Property income (excluding D.41)|Other current expenditure|
|D.5|Current taxes on income|Other current expenditure|
|D.62|Social benefits other than social transfers in<br>kind|Social benefits other than social<br>transfers in kind|
|D.632|Social transfers in kind via market producers|Social transfers in kind via<br>market producers|
|D.7|Other current transfers|Other current expenditure|
|D.8|Adjustment for the change in pension<br>entitlements|Other current expenditure|
|P.31|Individual consumption expenditure on<br>market output|Social transfers in kind via<br>market producers|
|P.31|Individual consumption expenditure on non-<br>market output|Not accounted for in total<br>expenditure|
|P.32|Collective consumption expenditure|Not accounted for in total<br>expenditure|
|P.5|Gross capital formation|Capital expenditure|
|NP|Acquisition less disposal of non-produced<br>assets|Capital expenditure|
|D.92p|Investment grant (payable)|Capital expenditure|
|D.99p|Other capital transfers (payable)|Capital expenditure|

PE-CONS 64/1/22 REV 1 25

# ANNEX I EN

PE-CONS 64/1/22 REV 1 26

# ANNEX I EN

Final individual consumption expenditure of households
provided directly by government on a non-market basis is
also measured by its production costs.

As a result, two types of flows are ‘ imputed ’ in the ESA
accounts of government:

(1) on the resources side, the non-market output, other

(P.132) recorded in the production account;

(2) on the uses side, the actual final consumption (P.4) and

the social transfers in kind — non-market production
(D.631). They are recorded in the redistribution of
income in kind account, and in the use of adjusted
disposable income account.

Each imputed flow is equal to the sum of actual flows: the
production costs. These two types of imputed flows, on the
resource side and on the uses side, balance in the ESA
sequence of accounts.

PE-CONS 64/1/22 REV 1 27

# ANNEX I EN

’;

PE-CONS 64/1/22 REV 1 28

# ANNEX I EN

(34) paragraph 20.90 is replaced by the following:

‘20.90 Subsidies received by government units consist only of other subsidies on

production. When received by producing entities belonging to general

government, subsidies on products are included in the valuation of the output

and sales at basic prices.’;

(35) paragraph 20.130 is replaced by the following:

‘20.130 The repurchase by a unit of a liability is recorded as redemption in liabilities

and not as an acquisition of assets. Likewise, at a subsector or sector level, the

purchase by a government unit of a liability issued by another unit of the

subsector in question will be presented in the consolidated presentation, as

redemption of liability by that subsector or sector.’;

(36) paragraph 20.158 is replaced by the following:

‘20.158 Taxes or subsidies paid by one government unit or entity to another are not to

be consolidated. Taxes or subsidies on products cannot be consolidated in the

system because there is no counterpart sector transactor in the ESA for such

transactions; the relevant amounts are not separately recognised as expenditure

and revenue (respectively) and are instead included in, or excluded from, the

value of the intermediate consumption or of the sales.’;

PE-CONS 64/1/22 REV 1 29

# ANNEX I EN

(37) paragraph 21.22 is replaced by the following:

‘21.22 The valuations of assets at fair value not only provide a better picture of the

balance sheet than valuations at historic cost but they also generate more data

on holding gains/losses.’;

(38) paragraph 22.13 is replaced by the following:

‘22.13 In Coicop, 15 main categories are distinguished:

(a) food and non-alcoholic beverages;

(b) alcoholic beverages, tobacco and narcotics;

(c) clothing and footwear;

(d) housing, water, electricity, gas and other fuels;

(e) furnishings, household equipment and routine household maintenance;

(f) health;

(g) transport;

(h) information and communication;

(i) recreation, sport and culture;

PE-CONS 64/1/22 REV 1 30

# ANNEX I EN

(j) education services;

(k) restaurants and accommodation services;

(l) insurance and financial services;

(m) personal care, social protection and miscellaneous goods and services;

(n) individual consumption expenditure of non-profit institutions serving

households (NPISHs); and

(o) individual consumption expenditure of general government.

The first 13 categories sum up total individual consumption expenditure by

households. The last two identify individual consumption expenditure by

NPISHs and general government sectors, i.e. their social transfers in kind.

Together, all 15 items represent actual final consumption by households.’;

PE-CONS 64/1/22 REV 1 31

# ANNEX I EN

(39) paragraph 22.14 is replaced by the following:

‘22.14 The individual consumption expenditure of NPISHs and general government is

broken down into five common sub-categories reflecting major policy issues:

housing, health, recreation and culture, education, and social protection. These

are also Coicop functions for the individual consumption expenditure by

households; social protection is a sub-category of category 13, ‘personal care,

social protection and miscellaneous goods and services’. As a consequence,

Coicop also shows for each of these five common sub-categories, the role of

private households, government and NPISHs. For example, it can describe the

role of government in providing housing, health and education.’;

(40) paragraph 22.16 is replaced by the following:

‘22.16 The classification of government expenditure by function (COFOG) is a major

tool for describing and analysing government finance. The 10 major divisions

distinguished are:

(a) general public services;

(b) defence;

(c) public order and safety;

(d) economic affairs;

PE-CONS 64/1/22 REV 1 32

# ANNEX I EN

(e) environmental protection;

(f) housing and community amenities;

(g) health;

(h) recreation, culture and religion;

(i) education; and

(j) social protection.

The classification is used to classify individual and collective consumption

expenditure by the government. However, it also serves to illustrate the role of

other types of expenditure such as subsidies, investment grants and social

benefits, for pursuing policy purposes.’;

PE-CONS 64/1/22 REV 1 33

# ANNEX I EN

(41) Chapter 23 is amended as follows:

(a) paragraph 23.05 is replaced by the following:

‘23.05 Apart from COFOG and Coicop, the functional classifications include

also COPNI (classification of the purposes of non-profit institutions

serving households) and COPP (classification of outlays of producers by

purpose). These classifications are used for functional analysis of the

expenditure by corporations, government, households and non-profit

institutions serving households and for functional satellite accounts.’;

(b) the table inserted under the heading ‘Transactions in products (P)’ is replaced by the

following:

‘

|P.1|Output|
|---|---|
|P.11|Market output|
|P.119|Financial intermediation services indirectly measured (FISIM)|
|P.12|Output for own final use|
|P.13|Non-market output|
|P.131|Payments for non-market output|
|P.132|Non-market output, other|
|P.2|Intermediate consumption|
|P.3|Final consumption expenditure|
|P.31|Individual consumption expenditure|
|P.32|Collective consumption expenditure|
|P.4|Actual final consumption|
|P.41|Actual individual consumption|
|P.42|Actual collective consumption|

PE-CONS 64/1/22 REV 1 34

# ANNEX I EN

|P.5|Gross capital formation/P.5n net capital formation|
|---|---|
|P.51g|Gross fixed capital formation|
|P.511|Acquisitions less disposals of fixed assets|
|P.5111|Acquisitions of new fixed assets|
|P.5112|Acquisitions of existing fixed assets|
|P.5113|Disposals of existing fixed assets|
|P.512|Costs of ownership transfer on non-produced assets|
|P.51c|Consumption of fixed capital (–)|
|P.51c1|Consumption of fixed capital on gross operating surplus (–)|
|P.51c2|Consumption of fixed capital on gross mixed income (–)|
|P.51n|Net fixed capital formation|
|P.52|Changes in inventories|
|P.53|Acquisitions less disposals of valuables|
|P.6|Exports of goods and services|
|P.61|Exports of goods|
|P.62|Exports of services|
|P.7|Imports of goods and services|
|P.71|Imports of goods|
|P.72|Imports of services|

’;

PE-CONS 64/1/22 REV 1 35

# ANNEX I EN

(c) the text and the table inserted under the heading ‘Consumer durables’ are replaced by

the following:

‘Consumer durables are coded using X as a prefix plus DHHCE (durable household

consumption expenditure) plus a one-digit affix for subgroups and two digits for the

items.

|SNA codes|Col2|
|---|---|
|XDHHCE1|Furniture and household appliances|
|XDHHCE11|Furniture and furnishings|
|XDHHCE12|Carpets and other floor coverings|
|XDHHCE13|Major household appliances whether electric or not|
|XDHHCE14|Major tools and equipment for house and garden|
|XDHHCE2|Personal transport equipment|
|XDHHCE21|Motor cars|
|XDHHCE22|Motorcycles|
|XDHHCE23|Bicycles|
|XDHHCE24|Animal drawn vehicles|
|XDHHCE3|Recreational and entertainment goods|
|XDHHCE31|Telephone and telefax equipment|
|XDHHCE32|Equipment for the reception, recording and reproduction of<br>sound and pictures|

PE-CONS 64/1/22 REV 1 36

# ANNEX I EN

|SNA codes|Col2|
|---|---|
|XDHHCE33|Photographic and cinematographic equipment and optical<br>instruments|
|XDHHCE34|Information processing equipment|
|XDHHCE35|Major durables for outdoor recreation|
|XDHHCE36|Musical instruments and major durables for indoor recreation|
|XDHHCE4|Other durable goods|
|XDHHCE41|Jewellery, clocks and watches|
|XDHHCE42|Therapeutic medical appliances and equipment|

(d) the table inserted under the heading ‘CLASSIFICATION OF INDIVIDUAL

CONSUMPTION BY PURPOSE (Coicop)’ is replaced by the following:

‘01-13 Individual consumption expenditure of households

’;

|01|Food and non-alcoholic beverages|
|---|---|
|01.1|Food|
|01.2|Non-alcoholic beverages|
|01.3|Services for processing primary goods for food and non-alcoholic<br>beverages|
|02|Alcoholic beverages, tobacco and narcotics|
|02.1|Alcoholic beverages|
|02.2|Alcohol production services|
|02.3|Tobacco|
|02.4|Narcotics|
|03|Clothing and footwear|
|03.1|Clothing|
|03.2|Footwear|

PE-CONS 64/1/22 REV 1 37

# ANNEX I EN

|04|Housing, water, electricity, gas and other fuels|
|---|---|
|04.1|Actual rentals for housing|
|04.2|Imputed rentals for housing|
|04.3|Maintenance, repair and security of the dwelling|
|04.4|Water supply and miscellaneous services relating to the dwelling|
|04.5|Electricity, gas and other fuels|
|05|Furnishings, household equipment and routine household maintenance|
|05.1|Furniture, furnishings, and loose carpets|
|05.2|Household textiles|
|05.3|Household appliances|
|05.4|Glassware, tableware and household utensils|
|05.5|Tools and equipment for house and garden|
|05.6|Goods and services for routine household maintenance|
|06|Health|
|06.1|Medicines and health products|
|06.2|Outpatient care services|
|06.3|Inpatient care services|
|06.4|Other health services|
|07|Transport|
|07.1|Purchase of vehicles|
|07.2|Operation of personal transport equipment|
|07.3|Passenger transport services|
|07.4|Transport services of goods|

PE-CONS 64/1/22 REV 1 38

# ANNEX I EN

|08|Information and communication|
|---|---|
|08.1|Information and communication equipment|
|08.2|Software excluding games|
|08.3|Information and communication services|
|09|Recreation, sport and culture|
|09.1|Recreational durables|
|09.2|Other recreational goods|
|09.3|Garden products and pets|
|09.4|Recreational services|
|09.5|Cultural goods|
|09.6|Cultural services|
|09.7|Newspapers, books and stationery|
|09.8|Package holidays|
|10|Education services|
|10.1|Early childhood and primary education|
|10.2|Secondary education|
|10.3|Post-secondary non-tertiary education|
|10.4|Tertiary education|
|10.5|Education not definable by level|
|11|Restaurants and accommodation services|
|11.1|Food and beverage serving services|
|11.2|Accommodation services|

PE-CONS 64/1/22 REV 1 39

# ANNEX I EN

’.

|12|Insurance and financial services|
|---|---|
|12.1|Insurance|
|12.2|Financial services|
|13|Personal care, social protection and miscellaneous goods and services|
|13.1|Personal care|
|13.2|Other personal effects|
|13.3|Social protection|
|13.9|Other services|
|14|Individual consumption expenditure of non-profit institutions serving<br>households (NPISHs)|
|14.1|Housing|
|14.2|Health|
|14.3|Recreation and culture|
|14.4|Education|
|14.5|Social protection|
|14.6|Other services|
|15|Individual consumption expenditure of general government|
|15.1|Housing|
|15.2|Health|
|15.3|Recreation and culture|
|15.4|Education|
|15.5|Social protection|

PE-CONS 64/1/22 REV 1 40

# ANNEX I EN

**ANNEX II**

‘ **ANNEX B**

**Transmission programme for data and metadata**

I. General requirements

Data

1. Member States shall transmit to the Commission (Eurostat) the accounts defined in the

data tables in this Annex. Each separate data table specifies the compulsory and voluntary

variables that are to be transmitted, the reference periods required as well as the deadlines

for transmission.

|Col1|Overview of the data tables(1)|Col3|Col4|
|---|---|---|---|
|Table<br>No|Subject of the tables|Deadline t + months (days<br>where specified) after the<br>reference period|Period<br>covered|
|1F|Flash estimates of GDP and employment— quarterly voluntary<br>transmissions|Dates shall be agreed<br>between participating<br>Member States and the<br>Commission (Eurostat) and<br>shall correspond to<br>Eurostat’s releases at 30 or<br>45 days|The latest<br>reported<br>quarter|
|1Q|National accounts main aggregates— quarterly|2/(3)**(2)**|1995Q1<br>onwards|
|1A|National accounts main aggregates— annual|2/(3)**(2)**/9|1995<br>onwards|
|2|Main aggregates of general government and its subsectors— annual|3/9|1995<br>onwards|
|3|Main aggregates by economic activity— annual|9/21|1995<br>onwards|

PE-CONS 64/1/22 REV 1 1

# ANNEX II EN

|Table<br>No|Subject of the tables|Deadline t + months (days<br>where specified) after the<br>reference period|Period<br>covered|
|---|---|---|---|
|5|Household final consumption expenditure by purpose— annual|9|1995<br>onwards|
|6|Financial accounts by sector (transactions)— annual|4/9|1995<br>onwards|
|7|Balance sheets for financial assets and liabilities by sector— annual|4/9|1995<br>onwards|
|8|Non-financial accounts by sector— annual|9|1995<br>onwards|
|801|Non-financial accounts by sector— quarterly– non-adjusted|85 days/(3)**(3)**|1999Q1<br>onwards|
|801SA|Non-financial accounts by sector— quarterly– seasonally and<br>calendar adjusted data|85 days + 3 working days|1999Q1<br>onwards|
|9|Detailed tax and social contribution revenue, including the list of taxes<br>and social contributions according to national classification— annual|9|1995<br>onwards|
|10|Main aggregates by region, NUTS levels 2 and 3— annual|12/24|2000<br>onwards|
|11|General government expenditure by function (COFOG)— annual|11|1995<br>onwards|
|13|Household accounts by region, NUTS level 2— annual|24|2000<br>onwards|
|15|Supply table at basic prices, including transformation into purchasers’ <br>prices— annual|36|2010<br>onwards|
|16|Use table at purchasers’ prices— annual|36|2010<br>onwards|
|17|Symmetric input-output table at basic prices— five-yearly|36|2010<br>onwards|
|20|Fixed assets by economic activity and by asset (stocks)— annual|24|2000<br>onwards|
|22|Gross fixed capital formation by economic activity and by asset<br>(transactions)— annual|9/24|1995<br>onwards|
|25|Non-financial accounts of general government— quarterly|3|2002Q1<br>onwards|

PE-CONS 64/1/22 REV 1 2

# ANNEX II EN

|Table<br>No|Subject of the tables|Deadline t + months (days<br>where specified) after the<br>reference period|Period<br>covered|
|---|---|---|---|
|26|Balance sheets for non-financial assets— annual|24|1995<br>onwards|
|27|Financial accounts and balance sheets of general government— <br>quarterly|85 days/3|1999Q1<br>onwards|
|28|General government gross debt (Maastricht debt)— quarterly|3|2000Q1<br>onwards|
|28A|General government gross debt (Maastricht debt) structure— annual|100 days/283 days|Previous<br>4 <br>reference<br>years|
|29|Accrued-to-date pension entitlements in social insurance— three-<br>yearly|24|2012<br>onwards|

t = reference period (year or quarter).

**(1)** For a detailed description of the precise requirements, please refer to the specific tables.
Deadlines in brackets only apply in particular cases.
**(2)** (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data
at t+2 months, data do not need to be transmitted at t+3 months.
**(3)** (3) refers to transmission at t+3 months. If a Member State transmits a complete set of data
at t+85 days, data do not need to be transmitted at t+3 months.

PE-CONS 64/1/22 REV 1 3

# ANNEX II EN

2. Member States shall transmit all compulsory data for publication by the Commission

(Eurostat) by the planned release dates of the European aggregates. Where the data

transmitted cannot be disseminated due to statistical confidentiality considerations, the true

value shall be sent with the flags agreed for statistical primary or secondary confidentiality.

With the exception of embargo dates, the application of other flags restricting the

publication shall be justified and explained with metadata.

3. Member States shall transmit all data in accordance with the concepts and definitions

specified in Annex A to this Regulation. When the data transmitted deviate from the

concepts and definitions, the observations affected shall be sent with a flag indicating that

the definition differs.

4. Member States shall transmit all data in accordance with the quality criteria specified in

Article 4(1) of this Regulation.

5. Member States and the Commission (Eurostat) shall coordinate the release dates of the

accounts. Where national publication dates are subsequent to the deadlines for transmission

of data to the Commission (Eurostat), the data shall be transmitted with a flag indicating

the temporary embargo on publication as well as the embargo date and time for

publication.

PE-CONS 64/1/22 REV 1 4

# ANNEX II EN

6. The specification of embargo dates that are subsequent to the publication date for

European aggregates shall be avoided to the extent possible.

Reference periods

7. Member States shall transmit the entire compulsory time series to the Commission

(Eurostat) at each deadline, including data that have not been revised unless stated

otherwise in specific individual tables. Where the data transmitted have breaks in the time

series, the value of the reference period concerned shall be sent with a flag indicating this

break.

8. If Member States have time series longer than the compulsory reference periods specified

in the data tables, they may transmit the entire series on a voluntary basis.

Metadata

9. Metadata shall consist of structural information as referred to in paragraph 10 and of

specific information concerning the data transmitted in accordance with paragraph 11.

Member States shall transmit the metadata to the Commission (Eurostat) to allow the

Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission

– –
within the context of the transmission programme shall avoid the duplication of

requests of the same information collected in other processes and tables.

PE-CONS 64/1/22 REV 1 5

# ANNEX II EN

Where the metadata include confidential information, Member States shall inform the

Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.

10. Metadata on structural information to be transmitted by the Member States to the

Commission (Eurostat) shall include information on the production process, as well as

sources and methods used, if not available from other sources, and, where applicable,

major methodological or other changes that affect the data transmitted, allowing the

Commission (Eurostat) to assess the changes and inform users of such changes.

Such metadata on structural information shall, where the concepts and definitions specified

in Annex A are not implemented, provide short explanations of the concepts and

definitions actually applied in the transmitted data and the reasons why the concepts and

definitions specified in Annex A are not implemented or not applicable.

After their initial transmission, metadata on structural information shall be transmitted each

time that a significant change in the production process has been implemented.

PE-CONS 64/1/22 REV 1 6

# ANNEX II EN

11. Metadata on specific information concerning the data transmitted by the Member States

shall inform the Commission (Eurostat) about major events such as major data revisions,

data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal

adjustment, as well as unusual zero and negative values. For data transmitted on an annual

basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1,

6 and 7, for which the metadata shall be transmitted together with the data. For quarterly

data, metadata shall be transmitted together with the data. This information shall be sent

only when such events are reflected in the transmitted data, and it shall provide short

explanations of the reasons why the event is observed in the transmitted data and which

variables and reference periods are affected.

Member States shall provide specific information on revisions which do not derive from

routine operations.

PE-CONS 64/1/22 REV 1 7

# ANNEX II EN

Transmission deadlines

12. The data tables accompanied by metadata shall be transmitted by the specific deadlines for

each table.

13. Data shall be transmitted to the Commission (Eurostat) every time they are published by

the national authority and no later than the day they are published.

14. If Member States become aware of errors in the transmitted data, they shall inform the

Commission (Eurostat) immediately and transmit the corrected data as soon as the error

can be corrected.

15. If a Member State transmits complete datasets in line with the quality criteria referred to in

Article 4(1) of this Regulation ahead of the deadline, no retransmission of data is required

at the deadline unless stated otherwise in specific individual tables.

PE-CONS 64/1/22 REV 1 8

# ANNEX II EN

Consistency

16. The data transmitted in a table shall be internally consistent. The values that are

transmitted for the same variable in different data tables are to be numerically consistent

when they have the same deadline or when they are to be retransmitted at the same

deadline as other tables.

17. The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects

in a table with quarterly data shall be numerically consistent for any reference year with

the same variable in a corresponding table with annual data, when the corresponding tables

have the same deadline.

PE-CONS 64/1/22 REV 1 9

# ANNEX II EN

—
Tables 1Q and 1A Quarterly (Q) and annual (A) national accounts main aggregates.

Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the

reference period. If a Member State transmits a complete set of data at t+2 months, data do not need

to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months.

Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996

and chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are

compulsory (x) as specified below. Some breakdowns are optional (o).

Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted

form (including calendar adjustments, where relevant) except for previous year’s prices. The

provision of quarterly data that only include calendar or seasonal adjustments is voluntary.

For specific administrative uses, annual B.1*g are to be transmitted with the highest precision

available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of

national currency and 3 decimals for data expressed in thousand persons.

|Code|List of variables|Q data<br>t+2/(3)<br>months|A data<br>t+2/(3)/9<br>months|Breakdown|Unit|
|---|---|---|---|---|---|
|B.1*g|Gross domestic product at market prices|x|x||CUP, PYP,<br>CLV|
|Main output aggregates|Main output aggregates|Main output aggregates|Main output aggregates|Main output aggregates|Main output aggregates|
|B.1g|Gross value added at basic prices|x|x|A*10|CUP, PYP,<br>CLV|
|D.21– <br>D.31|Taxes less subsidies on products|x|x||CUP, PYP,<br>CLV|
|D.21|Taxes on products|o|t+9||CUP, PYP,<br>CLV|
|D.31|Subsidies on products|o|t+9||CUP, PYP,<br>CLV|

PE-CONS 64/1/22 REV 1 10

# ANNEX II EN

|Code|List of variables|Q data<br>t+2/(3)<br>months|A data<br>t+2/(3)/9<br>months|Breakdown|Unit|
|---|---|---|---|---|---|
|Main expenditure aggregates|Main expenditure aggregates|Main expenditure aggregates|Main expenditure aggregates|Main expenditure aggregates|Main expenditure aggregates|
|B.1*g|Gross domestic product at market prices|x|x||CUP, PYP,<br>CLV|
|P.3_S.1|Total final consumption expenditure|x|x||CUP, PYP,<br>CLV|
|P.3_S.14|Household final consumption expenditure (domestic<br>concept)|x|x||CUP, PYP,<br>CLV|
|Of which|Breakdowns by durability (DUR)|||||
||- Durable goods|x|x|DUR|CUP, PYP,<br>CLV|
||- Other goods and services|x|x|DUR|CUP, PYP,<br>CLV|
||-- Semi-durable goods|x|x|DUR|CUP, PYP,<br>CLV|
||-- Non-durable goods|x|x|DUR|CUP, PYP,<br>CLV|
||-- Services|x|x|DUR|CUP, PYP,<br>CLV|
|P.3_S.1M|Final consumption expenditure of households and<br>NPISHs (national concept)|x|x||CUP, PYP,<br>CLV|
|P.3_S.14|Household final consumption expenditure (national<br>concept)|x|x||CUP, PYP,<br>CLV|
|P.3_S.15|Final consumption expenditure of NPISHs|x|x||CUP, PYP,<br>CLV|
|P.3_S.13|General government final consumption expenditure|x|x||CUP, PYP,<br>CLV|
|P.31_S.13|General government individual consumption expenditure|x|x||CUP, PYP,<br>CLV|
|P.32_S.13|General government collective consumption expenditure|x|x||CUP, PYP,<br>CLV|

PE-CONS 64/1/22 REV 1 11

# ANNEX II EN

|Code|List of variables|Q data<br>t+2/(3)<br>months|A data<br>t+2/(3)/9<br>months|Breakdown|Unit|
|---|---|---|---|---|---|
|P.41|Actual individual consumption|x|x||CUP, PYP,<br>CLV|
|P.5|Gross capital formation|x|x||CUP, PYP,<br>CLV|
|P.51g|Gross fixed capital formation|x|x||CUP, PYP,<br>CLV|
|Of which|Breakdowns by asset type (AN_F6)|||||
|AN.111|Dwellings|x|x|AN_F6|CUP, PYP,<br>CLV|
|AN.112|Other buildings and structures|x|x|AN_F6|CUP, PYP,<br>CLV|
|AN.113 +<br>AN.114|Machinery and equipment + weapon systems|x|x|AN_F6|CUP, PYP,<br>CLV|
|AN.1131|Transport equipment|x|x|AN_F6|CUP, PYP,<br>CLV|
|AN.1132|ICT equipment|o|t+9|AN_F6|CUP, PYP,<br>CLV|
|AN.1139<br>+ AN.114|Other machinery and equipment + weapon systems|o|o|AN_F6|CUP, PYP,<br>CLV|
|AN.115|Cultivated biological resources|x|x|AN_F6|CUP, PYP,<br>CLV|
|AN.117|Intellectual property products|x|x|AN_F6|CUP, PYP,<br>CLV|
|P.52|Changes in inventories|x|x||CUP, PYP|
|P.53|Acquisitions less disposals of valuables|x|x||CUP, PYP|
|P.6|Exports of goods (fob) and services|x|x|GEO|CUP, PYP,<br>CLV|
|P.61|Exports of goods|o|o|GEO|CUP, PYP,<br>CLV|
|P.62|Exports of services|o|o|GEO|CUP, PYP,<br>CLV|
|P.7|Imports of goods (fob) and services|x|x|GEO|CUP, PYP,<br>CLV|
|P.71|Imports of goods|o|o|GEO|CUP, PYP,<br>CLV|
|P.72|Imports of services|o|o|GEO|CUP, PYP,<br>CLV|

PE-CONS 64/1/22 REV 1 12

# ANNEX II EN

|Code|List of variables|Q data<br>t+2/(3)<br>months|A data<br>t+2/(3)/9<br>months|Breakdown|Unit|
|---|---|---|---|---|---|
|B.11|External balance of goods and services|x|x||CUP, PYP|
|B.111|External balance of goods|o|o||CUP, PYP|
|B.112|External balance of services|o|o||CUP, PYP|
|Main income aggregates|Main income aggregates|Main income aggregates|Main income aggregates|Main income aggregates|Main income aggregates|
|B.2g +<br>B.3g|Gross operating surplus and gross mixed income|x|x||CUP|
|D.2– D.3|Taxes on production and imports less subsidies|x|x||CUP|
|D.2|Taxes on production and imports|x|x||CUP|
|D.3|Subsidies|x|x||CUP|
|D.1|Compensation of employees working in resident<br>production (domestic concept)|x|x|A*10|CUP|
|D.11|Wages and salaries|x|x|A*10|CUP|
|D.12|Employers’ social contributions|x|x|A*10|CUP|

PE-CONS 64/1/22 REV 1 13

# ANNEX II EN

Population and employment

Compulsory units (x): persons (PS) for population and all employment variables and hours worked (HW) for

employment in resident production units.

Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units .

|POP|Total population<br>(thousands of persons)|x|x|Col5|PS|
|---|---|---|---|---|---|
|EMP_NC|Employment of residents<br>(national concept)|x|x||PS|
|EEM_NC|Resident employees<br>(national concept)|x|x||PS|
|ESE_NC|Self-employed residents<br>(national concept)|x|x||PS|
|EMP|Employment in resident production units<br>(domestic concept)|x|x|A*10|PS, HW|
|EMP|Employment in resident production units<br>(domestic concept)|o|o|A*10|JB, FTE|
|EEM|Employees in resident production units<br>(domestic concept)|x|x|A*10|PS, HW|
|EEM|Employees in resident production units<br>(domestic concept)|o|o|A*10|JB, FTE|
|ESE|Self-employed in resident production units<br>(domestic concept)|x|x|A*10|PS, HW|
|ESE|Self-employed in resident production units<br>(domestic concept)|o|o|A*10|JB, FTE|

PE-CONS 64/1/22 REV 1 14

# ANNEX II EN

–
Geographical breakdowns of exports and imports according to the actual composition at the end of the last reference
period (‘fixed composition’)

|GEO|Compulsory for total exports and imports;<br>Voluntary for goods and services|Unit with compulsory start<br>year/quarter|Col4|Col5|
|---|---|---|---|---|
|Code|Breakdowns by counterpart area|CUP|PYP|CLV|
|S.21|Member States, including institutions and bodies of the<br>European Union|2008/Q1|2012/Q1|2012/Q1|
|S.2I|Euro area (Member States and institutions of the euro area)|2008/Q1|2012/Q1|2012/Q1|
|S.21– <br>S.2I|Intra-EU extra euro area (Member States and institutions not<br>belonging to the euro area)|2008/Q1|2012/Q1|2012/Q1|
|S.212|Institutions and bodies of the European Union|o|o|o|
|S.22|Extra-EU|2008/Q1|2012/Q1|2012/Q1|

PE-CONS 64/1/22 REV 1 15

# ANNEX II EN

Table 1F — Flash estimates of GDP and employment — quarterly voluntary transmissions

Voluntary transmissions of flash GDP and employment growth estimates are agreed between the

Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of

estimates of the corresponding European aggregates about 30 or 45 days after the reference period.

Member States transmitting such estimates to the Commission (Eurostat) shall send them each

quarter at least one working day before the agreed publication date indicating clearly whether the

estimates can be published (preferred option).

|Code|Flash estimates|Periodicity|Based on|
|---|---|---|---|
|B.1*g|Gross domestic product at market prices|Q|Volume|
|EMP|Total employment in resident production units|Q|Persons|

PE-CONS 64/1/22 REV 1 16

# ANNEX II EN

Table 2 — Main aggregates of general government and its subsectors — annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1
million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after
the reference period.

Sector and subsectors:

General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below):

   - S.13 general government

   - S.1311 central government

   - S.1312 state government

   - S.1313 local government

   - S.1314 social security funds.

Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise,
data is compulsory from reference year 1995 onwards.

Some items related to transactions with institutions and bodies of the European Union shall be transmitted on a
compulsory basis as specified below for:

   - S.212 institutions and bodies of the European Union

   - S.1 total economy.

Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and
capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors.
Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and
aggregations) which shall be consolidated between subsectors (with counterpart information from the
expenditure side). Whenever substantial payments for items other than property income (D.4), other current
transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States shall
specify these payments in the sender footnotes.

Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009 [1] .

**1** Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on
the excessive deficit procedure annexed to the Treaty establishing the European Community
(OJ L 145, 10.6.2009, p. 1).

PE-CONS 64/1/22 REV 1 17

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|P.1|Output||
|P.11 + P.12|Market output and output for own final use||
|_P.11_|_Market output_|_voluntary_|
|_P.12_|_Output for own final use_|_voluntary_|
|_P.12_GFSM_D.1_|_Output for own final use, cost attributable to_<br>_compensation of employees (GFSM purpose)_|_voluntary;_for the purpose of<br>reporting according to the<br>methodology set out in the<br>International Monetary Fund’s <br>Government Finance Statistics<br>Manual (GFSM)|
|_P.12_GFSM_P.2_|_Output for own final use, cost attributable to_<br>_intermediate consumption (GFSM purpose)_|_voluntary;_see P.12_GFSM_D.1|
|_P.12_GFSM_P.51c_|_Output for own final use, cost attributable to_<br>_consumption of fixed capital (GFSM purpose)_|_voluntary;_see P.12_GFSM_D.1|
|P.13|Non-market output||
|P.131|Payments for non-market output||
||Memo: own resource collection costs|compulsory for S.13 from<br>reference year 2004 onwards,<br>_voluntary for subsectors_|
|P.132|Non-market output, other||
|P.11 + P.12 + P.131|Market output, output for own final use and<br>payments for non-market output||
|P.2|Intermediate consumption||
|B.1g|Value added, gross||
|P.51c|Consumption of fixed capital||
|B.1n|Value added, net||
|D.1|Compensation of employees, expenditure||
|_D.11_|_Wages and salaries, expenditure_|_voluntary_|
|_D.12_|_Employers’ social contributions, expenditure _|_voluntary_|
|D.29p|Other taxes on production, expenditure||
|D.39r|Other subsidies on production, revenue|to be reported with a positive<br>sign|

PE-CONS 64/1/22 REV 1 18

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|_D.3r_S.212_|_Subsidies, revenue from the institutions and_<br>_bodies of the European Union_|compulsory only for S.1 from<br>reference year 2004 onwards,<br>_voluntary for S.13 and_<br>_subsectors_|
|B.2n|Operating surplus, net||
|D.2r|Taxes on production and imports, revenue|also to be transmitted for S.212<br>(compulsory from reference<br>year 2004 onwards)|
|D.21r|Taxes on products, revenue|also to be transmitted for S.212<br>(compulsory from reference<br>year 2004 onwards)|
|D.211r|Value added type taxes (VAT), revenue||
|D.29r|Other taxes on production, revenue|also to be transmitted for S.212<br>(compulsory from reference<br>year 2004 onwards)|
|D.4r|Property income, revenue||
|D.41r|Interest, revenue||
|_D.41Gr_|_Total interest before FISIM allocation, revenue_|_voluntary_|
|D.42r + D.43r + D.44r +<br>D.45r|Other property income, revenue||
|_D.42r_|_Distributed income of corporations, revenue_|_voluntary_|
|_D.43r_|_Reinvested earnings on FDI, revenue_|_voluntary_|
|_D.44r_|_Other investment income, revenue_|_voluntary_|
|_D.45r_|_Rent, revenue_|_voluntary_|
|D.3p|Subsidies, expenditure|to be reported with a positive<br>sign|
|D.31p|Subsidies on products, expenditure|to be reported with a positive<br>sign|
|D.39p|Other subsidies on production, expenditure|to be reported with a positive<br>sign|
|D.4p|Property income, expenditure||
|D.4p_S.1311|of which, to subsector central government<br>(S.1311)||

PE-CONS 64/1/22 REV 1 19

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|D.4p_S.1312|of which, to subsector state government<br>(S.1312)||
|D.4p_S.1313|of which, to subsector local government<br>(S.1313)||
|D.4p_S.1314|of which, to subsector social security funds<br>(S.1314)||
|D.41p|Interest, expenditure||
|_D.41Gp_|_Total interest before FISIM allocation,_<br>_expenditure_|_voluntary_|
|D.42p + D.43p + D.44p +<br>D.45p|Other property income, expenditure||
|_D.42p_|_Distributed income of corporations, expenditure_|_voluntary_|
|_D.43p_|_Reinvested earnings on FDI, expenditure_|_voluntary_|
|_D.44p_|_Other investment income, expenditure_|_voluntary_|
|_D.45p_|_Rent, expenditure_|_voluntary_|
|B.5n|Balance of primary incomes, net||
|D.5r|Current taxes on income, wealth etc., revenue||
|_D.51r_|_Taxes on income, revenue_|_voluntary_|
|_D.51a + D.51c1_|_Taxes on individual or household income_<br>_including holding gains, revenue_|_voluntary_|
|_D.51b + D.51c2_|_Taxes on the income or profits of corporations_<br>_including holding gains, revenue_|_voluntary_|
|_D.59r_|_Other current taxes, revenue_|_voluntary_|
|D.61r|Net social contributions, revenue||
|D.611r|Employers’ actual social contributions, revenue||
|D.613r|Households’ actual social contributions, revenue||
|D.7r|Other current transfers, revenue||
|D.7r_S.212|Other current transfers, revenue, from the<br>institutions and bodies of the European Union|compulsory for S.13 and S.1<br>from reference year 2004<br>onwards;_ voluntary for_<br>_subsectors of S.13_|
|_D.71r_|_Net non-life insurance premiums, revenue_|_voluntary_|
|_D.72r_|_Non-life insurance claims, revenue_|_voluntary_|

PE-CONS 64/1/22 REV 1 20

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|_D.73r_|_Current transfers within general government,_<br>_revenue_|_voluntary_|
|_D.74r_|_Current international cooperation, revenue_|_voluntary_|
|D.74r_S.212|Current international cooperation, revenue, from<br>the institutions and bodies of the European<br>Union|compulsory for S.13 from<br>reference year 2004 onwards; <br>_voluntary for subsectors of S.13_|
|_D.75r_|_Miscellaneous current transfers, revenue_|_voluntary_|
|_D.76r_|_VAT- and GNI-based EU own resources,_<br>_revenue_|when used, compulsory at S.13<br>level from reference year 2004<br>onwards|
|D.5p|Current taxes on income, wealth etc.,<br>expenditure||
|D.62p|Social benefits other than social transfers in<br>kind, expenditure||
|_D.621p_|_Social security benefits in cash, expenditure_|_voluntary_|
|_D.622p_|_Other social insurance benefits, expenditure_|_voluntary_|
|_D.623p_|_Social assistance benefits in cash, expenditure_|_voluntary_|
|_D.62p COFOG 10.2_|_Social benefits other than social transfers in_<br>_kind, expenditure, of which COFOG 10.2_|_voluntary_|
|_D.62p COFOG 10.3_|_Social benefits other than social transfers in_<br>_kind, expenditure, of which COFOG 10.3_|_voluntary_|
|_D.62p COFOG 10.5_|_Social benefits other than social transfers in_<br>_kind, expenditure, of which COFOG 10.5_|_voluntary_|
|D.632p|Social transfers in kind— purchased market<br>production, expenditure||
|D.62p + D.632p|Social benefits other than social transfers in<br>kind, and social transfers in kind— purchased<br>market production, expenditure||
|D.7p|Other current transfers, expenditure||
|D.7p_S.1311|of which, to subsector central government<br>(S.1311)||
|D.7p_S.1312|of which, to subsector state government<br>(S.1312)||

PE-CONS 64/1/22 REV 1 21

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|D.7p_S.1313|of which, to subsector local government<br>(S.1313)||
|D.7p_S.1314|of which, to subsector social security funds<br>(S.1314)||
|_D.71p_|_Net non-life insurance premiums, expenditure_|_voluntary_|
|_D.72p_|_Non-life insurance claims, expenditure_|_voluntary_|
|_D.73p_|_Current transfers within general government,_<br>_expenditure_|_voluntary_|
|_D.74p_|_Current international cooperation, expenditure_|_voluntary_|
|_D.74p_S.212_|_Current international cooperation, expenditure,_<br>_to the institutions and bodies of the European_<br>_Union_|compulsory for S.13 from<br>reference year 2004 onwards; <br>_voluntary for subsectors of S.13_|
|_D.75p_|_Miscellaneous current transfers, expenditure_|_voluntary_|
|D.76p|VAT- and GNI-based EU own resources,<br>expenditure|compulsory for S.13 from<br>reference year 2004 onwards; <br>_voluntary for subsectors of S.13_|
|B.6n|Disposable income, net||
|P.3|Final consumption expenditure||
|P.31|Individual consumption expenditure||
|P.32|Collective consumption expenditure||
|D.8|Adjustment for the change in pension<br>entitlements||
|B.8g|Saving, gross||
|B.8n|Saving, net||
|D.9r|Capital transfers, revenue||
|_D.9r_S.2_|_Capital transfers, revenue, from the rest of the_<br>_world_|_voluntary_|
|D.9r_S.212|Capital transfers, revenue, from the institutions<br>and bodies of the European Union|compulsory for S.13 and S.1<br>from reference year 2004<br>onwards;_ voluntary for_<br>_subsectors of S.13_|
|D.91r|Capital taxes, revenue||
|D.92r + D.99r|Investment grants and other capital transfers,<br>revenue||
|_D.92r_|_Investment grants, revenue_|_voluntary_|

PE-CONS 64/1/22 REV 1 22

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|_D.99r_|_Other capital transfers, revenue_|_voluntary_|
|D.9p|Capital transfers, expenditure||
|D.9p_S.1311|of which, to subsector central government<br>(S.1311)||
|D.9p_S.1312|of which, to subsector state government<br>(S.1312)||
|D.9p_S.1313|of which, to subsector local government<br>(S.1313)||
|D.9p_S.1314|of which, to subsector social security funds<br>(S.1314)||
|_D.9p_S.2_|_Capital transfers, expenditure, to the rest of the_<br>_world_|_voluntary_|
|D.9p_S.212|Capital transfers, expenditure, to the institutions<br>and bodies of the European Union|compulsory for S.13 and S.1<br>from reference year 2004<br>onwards;_voluntary for_<br>_subsectors of S.13_|
|D.92p|Investment grants, expenditure||
|_D.99p_|_Other capital transfers, expenditure_|_voluntary_|
|P.5|Gross capital formation||
|P.51g|Gross fixed capital formation||
|P.52 + P.53|Changes in inventories and acquisitions less<br>disposals of valuables||
|NP|Acquisitions less disposals of non-financial non-<br>produced assets||
|P.5 + NP|Gross capital formation and acquisitions less<br>disposals of non-financial non-produced assets||
|B.9|Net lending (+) / net borrowing (-)||
|TE|Total expenditure||
|TR|Total revenue||

PE-CONS 64/1/22 REV 1 23

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|D.995|Capital transfers from general government to<br>relevant sectors representing taxes and social<br>contributions assessed but unlikely to be<br>collected|D.995 is to be deducted from<br>D.99r. No amounts for D.995<br>are to be included under D.9p.<br>D.995r is to be reported with a<br>positive sign.|
|PTC|Total payable tax credits|_To be transmitted on a_<br>_voluntary basis for subsectors_<br>_and for reference years up to_<br>_2011._<br>The whole amount of a payable<br>tax credit is to be recorded as<br>government expenditure (‘total<br>payable tax credits’, PTC) while<br>mentioning the amount of the<br>‘transfer component’ (TC).|
|TC|Payable tax credits that exceed the taxpayer’s <br>liability|_See PTC._<br>The ‘transfer component’ (TC)<br>corresponds to payable tax<br>credits that exceed the<br>taxpayer’s liability and that are<br>paid out to the taxpayer.|
|_EMP (PS)_|_Employment in persons_|_voluntary, in thousands_|
|_AN.1_|_Produced non-financial assets_|_voluntary_|
|_AN.11_|_Fixed assets_|_voluntary_|
|_AN.12 + AN.13_|_Inventories and valuables_|_voluntary_|
|_AN.2_|_Non-produced non-financial assets_|_voluntary_|
|_AN.21_|_Natural resources_|_voluntary_|
|_AN.22_|_Contracts, leases and licences_|_voluntary_|

PE-CONS 64/1/22 REV 1 24

# ANNEX II EN

Table 3 — Detailed breakdowns of main aggregates and employment by industry — annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including total

economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory (x); A*88

breakdowns are optional (o).

Main output and income aggregates:

Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and

chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and

P.51c; Imputed rentals of owner-occupied dwellings (item 44 - ‘Real estate activities’) compulsory only for P.1, P.2,

B.1g.

|Code|List of variables|t+9<br>months|t+21<br>months|CUP<br>1995|PYP<br>1996|CLV<br>1995|
|---|---|---|---|---|---|---|
|P.1|Output at basic prices by industry|A*21|A*64|x|o|o|
|P.2|Intermediate consumption at<br>purchaser’s prices by industry|A*21|A*64|x|o|o|
|B.1g|Gross value added at basic prices by<br>industry|A*21|A*64|x|x|x|
|P.51c|Consumption of fixed capital by<br>industry|A*21|A*64|x|x|x|
|B.2n + B.3n|Net operating surplus and net mixed<br>income|A*21|A*64|x|||
|D.29– D.39|Other taxes on production less other<br>subsidies on production|A*21|A*64|x|||
|D.1|Compensation of employees by<br>industry|A*21|A*64|x|||
|D.11|Wages and salaries|A*21|A*64|x|||

PE-CONS 64/1/22 REV 1 25

# ANNEX II EN

Employment in resident production (domestic concept DC):

Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are compulsory

(x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 for PS and

A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o).

|Code|List of variables|t+9 months<br>A*21<br>PS/HW<br>1995|t+21 months<br>A*64<br>PS<br>1995|t+21 months<br>A*38 HW<br>1995|JB|FTE|
|---|---|---|---|---|---|---|
|EMP|Total employment (DC)|x|x|x|o|o|
|EEM|Employees (DC)|x|x|x|o|o|
|ESE|Self-employed (DC)|x|x|x|o|o|

PE-CONS 64/1/22 REV 1 26

# ANNEX II EN

Table 5 – Household final consumption expenditure by purpose – annual

Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked

volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according

to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).

|Code|List of variables|Concept|Unit|
|---|---|---|---|
|P.31_S.14|Final consumption expenditure of resident and non-resident households on the<br>economic territory|Domestic– DC|CUP, PYP, CLV|
|Of which|Coicop breakdowns|Domestic– DC|CUP, PYP, CLV|
|P.33|Final consumption expenditure of resident households in the rest of the world||CUP, PYP, CLV|
|P.34|Final consumption expenditure of non-resident households on the economic<br>territory||CUP, PYP, CLV|
|P.31_S.14|Final consumption expenditure of resident households on the economic territory<br>and abroad|National– NC|CUP, PYP, CLV|

PE-CONS 64/1/22 REV 1 27

# ANNEX II EN

Table 6 – Financial accounts by sector – annual

Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial

corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of

which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations;

S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private

financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank;

S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial

institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds.

The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the

euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European

Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

PE-CONS 64/1/22 REV 1 28

# ANNEX II EN

|Table 6|Consolidated|Non-consolidated|
|---|---|---|
|**Transactions**|mandatory|mandatory|
|**Other changes in volume**|voluntary|mandatory|
|**Revaluation accounts**|voluntary|mandatory|
|**Counterpart information* **||voluntary|

|Table 6 Consolidated Non-consolidated<br>Transactions mandatory mandatory<br>Other changes in volume voluntary mandatory<br>Revaluation accounts voluntary mandatory<br>Counterpart information* voluntary<br>* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:<br>S.11 Non-financial corporations<br>S.12 Financial corporations<br>S.13 General government<br>S.14 + S.15 Households and non-profit institutions serving households<br>S.2 Rest of the world|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|(Transactions, other changes in volume and revaluation accounts– consolidated and non-consolidated– and counterpart information)|
|ESA code<br>(financial<br>instrument)|_Transactions/other_<br>_changes in_<br>_volume/revaluation_<br>_of financial_<br>_instruments_|S.1|S.11|S.12|S.121 + S.122<br>+ S.123|S.121|S.122 + S.123|S.124|S.125 + S.126<br>+ S.127|S.128 + S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14 + S.15|S.14|S.15|S.2|
||_Assets_|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|F.A|Total financial<br>assets|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xra_ocv||xra_ocv|xt+4|x|||||xra_ocv|x|x|x|x||||xra_ocv|

PE-CONS 64/1/22 REV 1 29

# ANNEX II EN

|F.11|Monetary gold|x<br>t+4|Col4|x<br>t+4|x<br>t+4|x|Col8|Col9|Col10|Col11|x<br>t+4|x|x|x|x|Col17|Col18|Col19|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and<br>deposits|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.21|Currency|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.229|Other transferable<br>deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.5|Equity and<br>investment fund<br>shares or units|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

PE-CONS 64/1/22 REV 1 30

# ANNEX II EN

|F.511|Listed shares|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.52|Investment fund<br>shares or units|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.521|Money market fund<br>shares or units<br>(MMFs)|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.522|Non-MMF<br>investment fund<br>shares or units|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.6|Insurance, pension<br>and standardised<br>guarantee schemes|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|F.62|Life insurance and<br>annuity<br>entitlements|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012||x|

PE-CONS 64/1/22 REV 1 31

# ANNEX II EN

|F.63 + F.64<br>+ F.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x<br>2012|x<br>2012|x|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.63|Pension<br>entitlements|o||o|o|o|o|o|o|o||||||o|o||o|
|F.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|
|F.7|Financial<br>derivatives and<br>employee stock<br>options|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

PE-CONS 64/1/22 REV 1 32

# ANNEX II EN

|F.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.72|Employee stock<br>options|o||||||||||||||o|o||o|
|F.8|Other accounts<br>receivable|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.89|Other accounts<br>receivable,<br>excluding trade<br>credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
||_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|
|F.L|Total financial<br>liabilities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xra_ocv||xra_ocv|xt+4|x|||||xra_ocv|x|x|x|x||||xra_ocv|
|F.11|Monetary gold|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and<br>deposits|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x||xt+4||xra_ocv|x|x|x|x||||xra_ocv|

PE-CONS 64/1/22 REV 1 33

# ANNEX II EN

|F.21|Currency|x<br>t+4|Col4|x<br>t+4|x<br>t+4|x|x|Col9|x<br>t+4|Col11|x<br>t+4|x|x|x|x|Col17|Col18|Col19|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|F.221|Interbank positions|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|F.229|Other transferable<br>deposits|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|F.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.5|Equity and<br>investment fund<br>shares or units|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

PE-CONS 64/1/22 REV 1 34

# ANNEX II EN

|F.52|Investment fund<br>shares or units|x<br>t+4|Col4|x<br>t+4|x<br>t+4|x|x|x|Col10|Col11|x<br>t+4|x|x|x|x|Col17|Col18|Col19|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.521|Money market fund<br>shares or units<br>(MMFs)|o||o|o||o||||o|o|o|o|o||||o|
|F.522|Non-MMF<br>investment fund<br>shares or units|o||o|o|||o|||o|o|o|o|o||||o|
|F.6|Insurance, pension<br>and standardised<br>guarantee schemes|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.62|Life insurance and<br>annuity<br>entitlements|x||x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.63 + F.64<br>+ F.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|

PE-CONS 64/1/22 REV 1 35

# ANNEX II EN

|F.63|Pension<br>entitlements|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o||||o|
|F.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|F.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.7|Financial<br>derivatives and<br>employee stock<br>options|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.72|Employee stock<br>options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|F.8|Other accounts<br>payable|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|

PE-CONS 64/1/22 REV 1 36

# ANNEX II EN

|F.81|Trade credits and<br>advances|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.89|Other accounts<br>payable excluding<br>trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|(B.9F)|Net financial<br>transactions**(i)**|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

Legend:

x mandatory at t+9 months

o voluntary

x t+4 mandatory at t+4 months

mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4

x nc mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months

x 2012 voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

non-relevant cells

**(i)** Only for ‘transactions in financial instruments’ but not meaningful for ‘changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.

PE-CONS 64/1/22 REV 1 37

# ANNEX II EN

Table 7 – Balance sheets for financial assets and liabilities – annual

Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial

corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of

which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations;

S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private

financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank;

S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end non MMFs - Total; S.124A1 Open-end non

MMFs - Real estate funds; S.124A2 Open-end non MMFs - Equity funds; S.124A3 Open-end non MMFs - Bond funds; S.124A4 Open-end non MMFs - Mixed or balanced funds;

S.124A5 Open-end non MMFs - Hedge funds; S.124A9 Open-end non MMFs - Other funds; S.124B Closed-end non MMFs - Total; S.124B1 Closed-end non MMFs - Real estate

funds; S.124B2 Closed-end non MMFs - Equity funds; S.124B3 Closed-end non MMFs - Bond funds; S.124B4 Closed-end non MMFs - Mixed or balanced funds; S.124B5 Closed

end non MMFs - Hedge funds; S.124B9 Closed-end non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A

Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial

corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders;

S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups’ captive financial entities - Total; S.1272A of which: Foreign owned SPE-type captives; S.1273 Other captive

finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A

Defined benefit funds; S.129B Defined contribution funds.

PE-CONS 64/1/22 REV 1 38

# ANNEX II EN

The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the
euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European
Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

PE-CONS 64/1/22 REV 1 39

# ANNEX II EN

|Table 7|Consolidated|Non-consolidated|
|---|---|---|
|**Stocks**|mandatory|mandatory|
|**Counterpart information***||voluntary|

|Table 7 Consolidated Non-consolidated<br>Stocks mandatory mandatory<br>Counterpart information* voluntary<br>* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:<br>S.11 Non-financial corporations<br>S.12 Financial corporations<br>S.13 General government<br>S.14 + S.15 Households and non-profit institutions serving households<br>S.2 Rest of the world|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|(Stocks of financial instruments– consolidated and non-consolidated– and counterpart information)|
|ESA code<br>(financial<br>instrument)|_Transactions/other_<br>_changes in_<br>_volume/revaluation_<br>_of financial_<br>_instruments_|S.1|S.11|S.12|S.121 + S.122 + S.123|S.121|S.122 + S.123|S.124|S.125 + S.126 + S.127|S.128 + S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14 + S.15|S.14|S.15|S.2|
||Assets|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|AF.A|Total financial<br>assets|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|

PE-CONS 64/1/22 REV 1 40

# ANNEX II EN

|AF.11|Monetary gold|x<br>t+4|Col4|x<br>t+4|x<br>t+4|x|Col8|Col9|Col10|Col11|x<br>t+4|x|x|x|x|Col17|Col18|Col19|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|AF.2|Currency and<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.2|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.21|Currency|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.229|Other transferable<br>deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.3|Debt securities|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.3|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

PE-CONS 64/1/22 REV 1 41

# ANNEX II EN

|AF.32|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.4|Loans|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.4|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4M2|Of which: Non-<br>performing loans|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.4D|Of which:<br>Repurchase<br>agreements,<br>securities lending<br>and margin lending|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.42|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.5|Equity and<br>investment fund<br>shares or units|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

PE-CONS 64/1/22 REV 1 42

# ANNEX II EN

|AF.5|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.52|Investment fund<br>shares or units|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.521|Money market<br>fund shares or<br>units (MMFs)|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.522|Non-MMF<br>investment fund<br>shares or units|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.6|Insurance, pension<br>and standardised<br>guarantee schemes|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.6|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.62|Life insurance and<br>annuity<br>entitlements|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012||x|

PE-CONS 64/1/22 REV 1 43

# ANNEX II EN

|AF.63 +<br>AF.64 +<br>AF.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x<br>2012|x<br>2012|x|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.63|Pension<br>entitlements|o||o|o|o|o|o|o|o||||||o|o||o|
|AF.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.7|Financial<br>derivatives and<br>employee stock<br>options|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.7|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

PE-CONS 64/1/22 REV 1 44

# ANNEX II EN

|AF.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.72|Employee stock<br>options|o||||||||||||||o|o||o|
|AF.8|Other accounts<br>receivable|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.8|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.89|Other accounts<br>receivable,<br>excluding trade<br>credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
||Liabilities|||||||||||||||||||
|AF.L|Total financial<br>liabilities|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|

PE-CONS 64/1/22 REV 1 45

# ANNEX II EN

|AF.11|Monetary gold|x<br>t+4|Col4|x<br>t+4|x<br>t+4|x|Col8|Col9|Col10|Col11|x<br>t+4|x|x|x|x|Col17|Col18|Col19|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|AF.2|Currency and<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|AF.2|Of which:<br>Domestic currency|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|AF.21|Currency|xt+4||xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|AF.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|AF.221|Interbank positions|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|AF.229|Other transferable<br>deposits|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|AF.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|AF.3|Debt securities|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.3|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.31|Of which: Nominal<br>value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|Of which: Nominal<br>value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

PE-CONS 64/1/22 REV 1 46

# ANNEX II EN

|AF.32|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.32|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4|Loans|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.4|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4M2|Of which: Non-<br>performing loans|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.4D|Of which:<br>Repurchase<br>agreements,<br>securities lending<br>and margin lending|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.42|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

PE-CONS 64/1/22 REV 1 47

# ANNEX II EN

|AF.5|Equity and<br>investment fund<br>shares or units|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.5|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.52|Investment fund<br>shares or units|xt+4||xt+4|xt+4|x|x|x|||xt+4|x|x|x|x||||xt+4|
|AF.521|Money market<br>fund shares or<br>units (MMFs)|o||o|o||o||||o|o|o|o|o||||o|
|AF.522|Non-MMF<br>investment fund<br>shares or units|o||o|o|||o|||o|o|o|o|o||||o|
|AF.6|Insurance, pension<br>and standardised<br>guarantee schemes|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.6|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|

PE-CONS 64/1/22 REV 1 48

# ANNEX II EN

|AF.62|Life insurance and<br>annuity<br>entitlements|x|Col4|x|x|x|x|x|x|x|x|x|x|x|x|Col17|Col18|Col19|x|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.63 +<br>AF.64 +<br>AF.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.63|Pension<br>entitlements|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o||||o|
|AF.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|AF.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|AF.7|Financial<br>derivatives and<br>employee stock<br>options|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

PE-CONS 64/1/22 REV 1 49

# ANNEX II EN

|AF.7|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.72|Employee stock<br>options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|AF.8|Other accounts<br>payable|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.8|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

PE-CONS 64/1/22 REV 1 50

# ANNEX II EN

|AF.89|Other accounts<br>payable excluding<br>trade credits and<br>advances|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(BF.90)|Net financial<br>worth**(i)**|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

Legend:

x mandatory at t+9 months

x t+4 mandatory at t+4 months

x nc mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months

x 2012 voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

non-relevant cells

**(i)** Counterpart sector information not relevant for this item.

PE-CONS 64/1/22 REV 1 51

# ANNEX II EN

Table 8 – Non-financial accounts by sector – annual

Data shall be reported from 1995 onwards at t+9 months after the reference period. Data for S.14 and S.15 for reference

years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012

onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non

financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial

corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021

of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign

controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled

financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which

are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National

private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial

corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 +

S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds);

S.12Q (S.128 + S.129) Insurance corporations and pension funds.

|Code|Transactions and balancing items|Sectors|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.1|Output|x|x|x|x|x|x2012|x2012|||
|(P.11 + P.12 +<br>P.131)|Market output, output for own final use<br>and payments for non-market output||||x||||||
|P.11|Market output|x|x|x|x|x|x2012|x2012|||
|P.12|Output for own final use|x|x|x|x|x|x2012|x2012|||
|P.13|Non-market output|x|||x|x||x2012|||
|P.7|Imports of goods and services|||||||||x|
|P.71|Imports of goods|||||||||x|

PE-CONS 64/1/22 REV 1 52

# ANNEX II EN

|P.72|Imports of services|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|P.72F|Imports of FISIM|||||||||o|
|(D.21– D.31)|Taxes less subsidies on products|x|||||||x||
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.2|Intermediate consumption|x|x|x|x|x|x2012|x2012|||
|P.6|Exports of goods and services|||||||||x|
|P.61|Exports of goods|||||||||x|
|P.62|Exports of services|||||||||x|
|P.62F|Exports of FISIM|||||||||o|
|B.1g|Value added, gross / gross domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|B.11|External balance of goods and services|||||||||x|
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|B.1n|Value added, net / net domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross / gross domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|D.3|Subsidies|x|x|x|x|x|x2012|x2012|x||
|D.31|Subsidies on products|x|||||||x||
|D.39|Other subsidies on production|x|x|x|x|x|x2012|x2012|||
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of employees|x|x|x|x|x|x2012|x2012|||
|D.11|Wages and salaries|x|x|x|x|x|x2012|x2012|||

PE-CONS 64/1/22 REV 1 53

# ANNEX II EN

|D.12|Employers’ social contributions|x|x|x|x|x|x<br>2012|x<br>2012|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.2|Taxes on production and imports|x|x|x|x|x|x2012|x2012|x||
|D.21|Taxes on products|x|||||||x||
|D.29|Other taxes on production|x|x|x|x|x|x2012|x2012|||
|(B.2g + B.3g)|Operating surplus, gross, plus mixed<br>income, gross|x|x|x|x|x|x2012|x2012|||
|B.2g|Operating surplus, gross|x||||x|x2012||||
|B.3g|Mixed income, gross|x||||x|x2012||||
|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|(B.2g + B.3g)|Operating surplus, gross, plus mixed<br>income, gross|x|x|x|x|x|x2012|x2012|||
|B.2g|Operating surplus, gross|x||||x|x2012||||
|B.3g|Mixed income, gross|x||||x|x2012||||
|D.1|Compensation of employees|x||||x|x2012|||x|
|D.11|Wages and salaries|x||||x|x2012|||x|
|D.12|Employers’ social contributions|x||||x|x2012|||x|
|D.2|Taxes on production and imports|x|||x|||||x|
|D.21|Taxes on products|x|||x|||||x|
|D.211|Value added type taxes (VAT)|x|||x|||||x|
|D.212|Taxes and duties on imports excluding<br>VAT|x|||x|||||x|
|D.214|Taxes on products, except VAT and<br>import taxes|x|||x|||||x|
|D.29|Other taxes on production|x|||x|||||x|
|D.4|Property income|x|x|x|x|x|x2012|x2012||x|
|D.41|Interest**(1)**|x|x|x|x|x|x2012|x2012||x|
|D.42|Distributed income of corporations|x|x|x|x|x|x2012|x2012||x|
|D.421|Dividends|o|o|o|o|o|o|o||o|

PE-CONS 64/1/22 REV 1 54

# ANNEX II EN

|D.422|Withdrawals from the income of quasi-<br>corporations|o|o|o|o|o|o|o|Col10|o|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43|Reinvested earnings on foreign direct<br>investment (FDI)|x|x|x|x|x|x2012|x2012||x|
|D.43S2I|Reinvested earnings on intra euro area<br>FDI (only for euro area Member<br>States)**(2)**||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on extra euro area<br>FDI (only for euro area Member<br>States)**(2)**||x2012|x2012|||||||
|D.43S21|Reinvested earnings on intra-EU FDI<br>**(2)**||x2012|x2012|||||||
|D.43S22|Reinvested earnings on extra-EU FDI<br>**(2)**||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.442|Investment income payable on pension<br>entitlements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.443|Investment income attributable to<br>collective investment fund<br>shareholders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.45|Rent|x|x|x|x|x|x2012|x2012||x|
|B.4g|Entrepreneurial income, gross|o|x|x|o|o|o|o|||
|D.41g|Total interest before FISIM allocation<br>**(1)**|x|x|x|x|x|x2012|x2012||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of employees|||||||||x|
|D.11|Wages and salaries|||||||||x|
|D.12|Employers’ social contributions|||||||||x|
|D.3|Subsidies|x|||x|||||x|
|D.31|Subsidies on products|x|||x|||||x|
|D.39|Other subsidies on production|x|||x|||||x|

PE-CONS 64/1/22 REV 1 55

# ANNEX II EN

|D.4|Property income|x|x|x|x|x|x<br>2012|x<br>2012|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.41|Interest**(1)**|x|x|x|x|x|x2012|x2012||x|
|D.42|Distributed income of corporations|x|x|x|x|||||x|
|D.421|Dividends|o|o|o|o|||||o|
|D.422|Withdrawals from the income of quasi-<br>corporations|o|o|o||||||o|
|D.43|Reinvested earnings on foreign direct<br>investment (FDI)|x|x|x||x|x2012|x2012||x|
|D.43S2I|Reinvested earnings on intra euro area<br>FDI (only for euro area Member<br>States)**(2)**||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on extra euro area<br>FDI (only for euro area Member<br>States)**(2)**||x2012|x2012|||||||
|D.43S21|Reinvested earnings on intra-EU FDI<br>**(2)**||x2012|x2012|||||||
|D.43S22|Reinvested earnings on extra-EU FDI<br>**(2)**||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.442|Investment income payable on pension<br>entitlements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.443|Investment income attributable to<br>collective investment fund<br>shareholders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.45|Rent|x|x|x|x|x|x2012|x2012||x|
|B.5g|Balance of primary incomes, gross /<br>national income, gross|x|x|x|x|x|x2012|x2012|||
|D.41g|Total interest before FISIM allocation<br>**(1)**|x|x|x|x|x|x2012|x2012||x|

PE-CONS 64/1/22 REV 1 56

# ANNEX II EN

|II.2 Secondary distribution of income account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.5g|Balance of primary incomes, gross /<br>national income, gross|x|x|x|x|x|x2012|x2012|||
|D.5|Current taxes on income, wealth, etc.|x|||x|||||x|
|D.51|Taxes on income|x|||x|||||x|
|D.59|Other current taxes|x|||x|||||x|
|D.6|Social contributions and benefits|x|x|x|x|x|x2012|x2012||x|
|D.61|Net social contributions|x|x|x|x|x|x2012|x2012||x|
|D.611|Employers’ actual social contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.612|Employers’ imputed social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.613|Households’ actual social contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.614|Households’ social contribution<br>supplements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x||||x|x2012|||x|
|D.63|Social transfers in kind|x||||x|x2012||||
|D.631|Social transfers in kind– non-market<br>production|o||||o|o||||
|D.632|Social transfers in kind– purchased<br>market production|o||||o|o||||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x||x|x|||||x|
|D.72|Non-life insurance claims|x|x|x|x|x|x2012|x2012||x|
|D.74|Current international cooperation|x|||x|||||x|

PE-CONS 64/1/22 REV 1 57

# ANNEX II EN

|D.74A|Of which: payable to/receivable by<br>institutions and bodies of the European<br>Union|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.75|Miscellaneous current transfers**(1)**|x|x|x|x|x|x2012|x2012||x|
|D.76|VAT- and GNI-based EU own<br>resources|||||||||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.5|Current taxes on income, wealth, etc.|x|x|x|x|x|x2012|x2012||x|
|D.51|Taxes on income|x|x|x|x|x|x2012|||x|
|D.59|Other current taxes|x|x|x|x|x|x2012|x2012||x|
|D.6|Social contributions and benefits|x|x|x|x|x|x2012|x2012||x|
|D.61|Net social contributions|x||||x|x2012|||x|
|D.611|Employers’ actual social contributions|x2012||||x2012|x2012|||x2012|
|D.612|Employers’ imputed social<br>contributions|x2012||||x2012|x2012|||x2012|
|D.613|Households’ actual social contributions|x2012||||x2012|x2012|||x2012|
|D.614|Households’ social contribution<br>supplements|x2012||||x2012|x2012|||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012||||x2012|x2012|||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x|x|x|x|x|x2012|x2012||x|
|D.63|Social transfers in kind|x|||x|x||x2012|||
|D.631|Social transfers in kind– non-market<br>production|o|||x|o||o|||
|D.632|Social transfers in kind– purchased<br>market production|o|||x|o||o|||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x|x|x|x|x|x2012|x2012||x|
|D.72|Non-life insurance claims|x||x|x|||||x|

PE-CONS 64/1/22 REV 1 58

# ANNEX II EN

|D.74|Current international cooperation|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.74A|Of which: payable to/receivable by<br>institutions and bodies of the European<br>Union|x|||x||||||
|D.75|Miscellaneous current transfers**(1)**|x|x|x|x|x|x2012|x2012||x|
|D.76|VAT- and GNI-based EU own<br>resources|x|||x||||||
|B.7g|Adjusted disposable income, gross|x|||x|x|x2012|x2012|||
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|D.8|Adjustment for the change in pension<br>entitlements|x||||x|x2012|||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.3|Final consumption expenditure|x|||x|x|x2012|x2012|||
|P.31|Individual consumption expenditure|x|||x|x|x2012|x2012|||
|P.32|Collective consumption expenditure|x|||x||||||
|D.8|Adjustment for the change in pension<br>entitlements|x|x|x|x|x|x2012|x2012||x|
|B.8g|Saving, gross|x|x|x|x|x|x2012|x2012|||
|B.12|Current external balance|||||||||x|
|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.8g|Saving, gross|x|x|x|x|x|x2012|x2012|||
|B.12|Current external balance|||||||||x|
|D.9r|Capital transfers, receivable|x|x|x|x|x|x2012|x2012||x|

PE-CONS 64/1/22 REV 1 59

# ANNEX II EN

|D.91r|Capital taxes, receivable|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.92r|Investment grants, receivable**(1)**|x|x|x|x|x|x2012|x2012||x|
|D.99r|Other capital transfers, receivable**(1)**|x|x|x|x|x|x2012|x2012||x|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.9p|Capital transfers, payable|x|x|x|x|x|x2012|x2012||x|
|D.91p|Capital taxes, payable|x|x|x||x|x2012|x2012||x|
|D.92p|Investment grants, payable**(1)**|x|||x|||||x|
|D.99p|Other capital transfers, payable**(1)**|x|x|x|x|x|x2012|x2012||x|
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|B.10.1|Change in net worth due to saving and<br>capital transfers|x|x|x|x|x|x2012|x2012||x|
|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.10.1|Change in net worth due to saving and<br>capital transfers|x|x|x|x|x|x2012|x2012||x|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.5g|Gross capital formation|x|x|x|x|x|x2012|x2012|||
|P.51g|Gross fixed capital formation|x|x|x|x|x|x2012|x2012|||
|P.51g_AN.111|Dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.112|Other buildings and structures|o|o|o|o|o|o|o|||
|P.51g_AN.1121|Buildings other than dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.1122|Other structures|o|o|o|o|o|o|o|||
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|P.52|Changes in inventories|x|x|x|x|x|x2012|x2012|||
|P.53|Acquisitions less disposals of valuables|x|x|x|x|x|x2012|x2012|||

PE-CONS 64/1/22 REV 1 60

# ANNEX II EN

|NP|Acquisitions less disposals of non-<br>produced assets|x|x|x|x|x|x<br>2012|x<br>2012|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|B.9|Net lending (+) / net borrowing (-)|x|x|x|x|x|x2012|x2012||x|
|DB.9|Discrepancy with net lending/net<br>borrowing of financial accounts|x|x|x|x|x|x2012|x2012||x|
|**Additional information**|**Additional information**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|EMP|Employment (in number of persons<br>and number of hours worked)|o|o|o|x|o|o|o|||
|OTE|Total general government expenditure||||x||||||
|OTR|Total general government revenue||||x||||||
|**Data in chain-linked volumes**|**Data in chain-linked volumes**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.51g|Gross fixed capital formation|o|o|o|o|o|o|o|||
|P.51g_AN.111|Dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.112|Other buildings and structures|o|o|o|o|o|o|o|||
|P.51g_AN.1121|Buildings other than dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.1122|Other structures|o|o|o|o|o|o|o|||

Legend:

x mandatory

x 2012 voluntary for reference years before 2012; compulsory for reference years from 2012 onwards

non-relevant cells

**(1)** Consolidated between subsectors of general government (S.13).
**(2)** The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed
composition’).

PE-CONS 64/1/22 REV 1 61

# ANNEX II EN

Table 801 – Non-financial accounts by sector – quarterly

Data shall be reported from 1999Q1 onwards. The deadline for table 801 is 85 days after the reference period. If a

Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.

Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices

represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based

on the three latest available years.

Data for the following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically

controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non

financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations;

S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003

Foreign-controlled non-financial corporations.

Data for the following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically

controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial

corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of

which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled

financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 +

S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension

funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds.

PE-CONS 64/1/22 REV 1 62

# ANNEX II EN

|Code|Transactions and<br>balancing items|Sectors|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|**I Production account / External account of goods and services**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.1|Output|o|o|o|o|o|o|o|||
|(P.11 + P.12 +<br>P.131)|Market output,<br>output for own<br>final use and<br>payments for non-<br>market output||||x||||||
|P.7|Imports of goods<br>and services|||||||||x|
|P.71|Imports of goods|||||||||x|
|P.72|Imports of services|||||||||x|
|P.72F|Imports of FISIM|||||||||o|
|D.21– D.31|Taxes less<br>subsidies on<br>products|x|||||||xb||
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.2|Intermediate<br>consumption|o|o|o|o|o|o|o|||
|P.6|Exports of goods<br>and services|||||||||x|
|P.61|Exports of goods|||||||||x|
|P.62|Exports of services|||||||||x|
|P.62F|Exports of FISIM|||||||||o|
|B.1g|Value added, gross<br>/ gross domestic<br>product|x|xb|xb|x|xb|o|o|xb||
|B.11|External balance of<br>goods and services|||||||||x|

PE-CONS 64/1/22 REV 1 63

# ANNEX II EN

|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|B.1n|Value added, net /<br>net domestic<br>product|x|xb|xb|x|xb|o|o|||
|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross<br>/ gross domestic<br>product|x|xb|xb|x|xb|o|o|xb||
|D.3|Subsidies|x|xb|xb|x|xb|o|o|xb||
|D.31|Subsidies on<br>products|x|||||||xb||
|D.39|Other subsidies on<br>production|x|xb|xb|x|xb|o|o|||
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of<br>employees|x|xb|xb|x|xb|o|o|||
|D.2|Taxes on<br>production and<br>imports|x|xb|xb|x|xb|o|o|xb||
|D.21|Taxes on products|x|||||||xb||
|D.29|Other taxes on<br>production|x|xb|xb|x|xb|o|o|||
|B.2g + B.3g|Operating surplus,<br>gross, plus mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating surplus,<br>gross|o||||o|o||||
|B.3g|Mixed income,<br>gross|x||||xb|o||||

PE-CONS 64/1/22 REV 1 64

# ANNEX II EN

|II.1.2 Allocation of primary income account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.2g + B.3g|Operating surplus,<br>gross, plus mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating surplus,<br>gross|||||o|o||||
|B.3g|Mixed income,<br>gross|x||||xb|o||||
|D.1|Compensation of<br>employees|x||||xb|o|||x|
|D.2|Taxes on<br>production and<br>imports|x|||x|||||x|
|D.21|Taxes on products|x|||x|||||x|
|D.211|Value added type<br>taxes (VAT)||||x||||||
|D.29|Other taxes on<br>production|x|||x|||||x|
|D.4|Property income|xb|xb|xb|x|xb|o|o||x|
|D.41|Interest**(1)**|xb|xb|xb|x|xb|o|o||x|
|(D.42 + D.43 +<br>D.44 + D.45)|Other property<br>income, not<br>elsewhere specified|xb|xb|xb|x|xb|o|o||x|
|D.42|Distributed income<br>of corporations|xb|xb|xb|x|xb|o|o||x|
|D.43|Reinvested<br>earnings on foreign<br>direct investment<br>(FDI)|xb|xb|xb|x|xb|o|o||x|

PE-CONS 64/1/22 REV 1 65

# ANNEX II EN

|D.43S2I|Reinvested<br>earnings on intra<br>euro area FDI<br>(only for euro area<br>Member States) (2)|Col3|o|o|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43S2X|Reinvested<br>earnings on extra<br>euro area FDI<br>(only for euro area<br>Member States)**(2)**||o|o|||||||
|D.43S21|Reinvested<br>earnings on intra-<br>EU FDI**(2)**||o|o|||||||
|D.43S22|Reinvested<br>earnings on extra-<br>EU FDI**(2)**||o|o|||||||
|D.44|Other investment<br>income|xb|xb|xb|x|xb|o|o||x|
|D.45|Rent|xb|xb|xb|x|xb|o|o||x|
|B.4g|Entrepreneurial<br>income, gross|o|xb|xb|o|o|o|o|||
|D.41g|Total interest<br>before FISIM<br>allocation**(1)**|xb|xb|xb|x|xb|o|o||x|
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of<br>employees|||||||||x|
|D.3|Subsidies|x|||x||||xb|x|
|D.31|Subsidies on<br>products|x|||x||||xb|x|
|D.39|Other subsidies on<br>production|x|||x|||||x|
|D.4|Property income|xb|xb|xb|x|xb|o|o||x|
|D.41|Interest**(1)**|xb|xb|xb|x|xb|o|o||x|

PE-CONS 64/1/22 REV 1 66

# ANNEX II EN

|(D.42 + D.43 +<br>D.44 + D.45)|Other property<br>income, not<br>elsewhere specified|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.42|Distributed income<br>of corporations|xb|xb|xb|x|||||x|
|D.43|Reinvested<br>earnings on foreign<br>direct investment<br>(FDI)|xb|xb|xb||||||x|
|D.43S2I|Reinvested<br>earnings on intra<br>euro area FDI<br>(only for euro area<br>Member States)**(2)**||o|o|||||||
|D.43S2X|Reinvested<br>earnings on extra<br>euro area FDI<br>(only for euro area<br>Member States)**(2)**||o|o|||||||
|D.43S21|Reinvested<br>earnings on intra-<br>EU FDI**(2)**||o|o|||||||
|D.43S22|Reinvested<br>earnings on extra-<br>EU FDI**(2)**||o|o|||||||
|D.44|Other investment<br>income|xb|xb|xb|x|||||x|
|D.45|Rents|xb|xb|xb|x|xb|o|o||x|
|B.5g|Balance of primary<br>incomes, gross /<br>national income,<br>gross|x|xb|xb|x|xb|o|o|||
|D.41g|Total interest<br>before FISIM<br>allocation**(1)**|xb|xb|xb|x|xb|o|o||x|

PE-CONS 64/1/22 REV 1 67

# ANNEX II EN

|II.2 Secondary distribution of income account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.5g|Balance of primary<br>incomes, gross /<br>national income,<br>gross|x|xb|xb|x|xb|o|o|||
|D.5|Current taxes on<br>income, wealth,<br>etc.|x|||x|||||x|
|D.6|Social<br>contributions and<br>benefits|xb|xb|xb|x|xb|o|o||x|
|D.61|Net social<br>contributions|xb|xb|xb|x|xb|o|o||x|
|D.62|Social benefits<br>other than social<br>transfers in kind|xb||||xb|o|||x|
|D.63|Social transfers in<br>kind|xb||||xb|o||||
|D.631|Social transfers in<br>kind– non-market<br>production|||||o|o||||
|D.632|Social transfers in<br>kind– purchased<br>market production|||||o|o||||
|D.7|Other current<br>transfers|xb|xb|xb|x|xb|o|o||x|
|D.71|Net non-life<br>insurance<br>premiums|xb||xb|x|||||x|
|D.72|Non-life insurance<br>claims|xb|xb|xb|x|xb|o|o||x|
|(D.74 + D.75 +<br>D.76)|Other current<br>transfers, not<br>elsewhere specified|xb|xb|xb|x|xb|o|o||x|

PE-CONS 64/1/22 REV 1 68

# ANNEX II EN

|D.74|Current<br>international<br>cooperation|o|Col4|Col5|o|Col7|Col8|Col9|Col10|o|
|---|---|---|---|---|---|---|---|---|---|---|
|D.74A|Of which: payable<br>to/receivable by<br>institutions and<br>bodies of the<br>European Union|||||||||x|
|D.75|Miscellaneous<br>current transfers**(1)**|o|o|o|o|o|o|o||o|
|D.76|VAT- and GNI-<br>based EU own<br>resources|||||||||o|
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.5|Current taxes on<br>income, wealth,<br>etc.|xb|xb|xb|x|xb|o|o||x|
|D.6|Social<br>contributions and<br>benefits|xb|xb|xb|x|xb|o|o||x|
|D.61|Net social<br>contributions|xb||||xb|o|||x|
|D.62|Social benefits<br>other than social<br>transfers in kind|xb|xb|xb|x|xb|o|o||x|
|D.63|Social transfers in<br>kind|xb|||x|xb||o|||
|D.631|Social transfers in<br>kind– non-market<br>production|x|||x|o||o|<br>|<br>|
|D.632|Social transfers in<br>kind– purchased<br>market production|x|||x|o||o|<br>|<br>|

PE-CONS 64/1/22 REV 1 69

# ANNEX II EN

|D.7|Other current<br>transfers|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.71|Net non-life<br>insurance<br>premiums|xb|xb|xb|x|xb|o|o||x|
|D.72|Non-life insurance<br>claims|xb||xb|x|||||x|
|(D.74 + D.75 +<br>D.76)|Other current<br>transfers, not<br>elsewhere specified|xb|xb|xb|x|xb|o|o||x|
|D.74|Current<br>international<br>cooperation|o|||o|||||o|
|D.74A|Of which: payable<br>to/receivable by<br>institutions and<br>bodies of the<br>European Union|x|||x||||||
|D.75|Miscellaneous<br>current transfers**(1)**|o|o|o|o|o|o|o||o|
|D.76|VAT- and GNI-<br>based EU own<br>resources|o|||o||||||
|B.7g|Adjusted<br>disposable income,<br>gross||||x|xb|o|o|||
|B.6g|Disposable<br>income, gross|x|xb|xb|x|xb|o|o|||
|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.6g|Disposable<br>income, gross|x|xb|xb|x|xb|o|o|||
|D.8|Adjustment for the<br>change in pension<br>entitlements|x||||xb|o|||x|

PE-CONS 64/1/22 REV 1 70

# ANNEX II EN

|Uses|Col2|S.1|S.11|S.12|S.13|S.14 +<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|P.3|Final consumption<br>expenditure|x|||x|xb|o|o|||
|P.31|Individual<br>consumption<br>expenditure|x|||x|xb|o|o|||
|P.32|Collective<br>consumption<br>expenditure|x|||x||||||
|D.8|Adjustment for the<br>change in pension<br>entitlements|x|xb|xb|x|xb|o|o||x|
|B.8g|Saving, gross|x|xb|xb|x|xb|o|o|||
|B.12|Current external<br>balance|||||||||x|
|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.8g|Saving, gross|x|xb|xb|x|xb|o|o|||
|B.12|Current external<br>balance|||||||||x|
|D.9r|Capital transfers,<br>receivable|xb|xb|xb|x|xb|o|o||x|
|D.91r|Capital taxes,<br>receivable|x|||x|||||x|
|D.92r + D.99r|Investment grants<br>and other capital<br>transfers**(1)**|xb|xb|xb|x|xb|o|o||x|
|D.92r|Investment grants,<br>receivable**(1)**|o|o|o|o|o|o|o||o|
|D.99r|Other capital<br>transfers,<br>receivable**(1)**|o|o|o|o|o|o|o||o|

PE-CONS 64/1/22 REV 1 71

# ANNEX II EN

|Changes in assets|Col2|S.1|S.11|S.12|S.13|S.14 +<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|D.9p|Capital transfers,<br>payable|xb|xb|xb|x|xb|o|o||x|
|D.91p|Capital taxes,<br>payable|xb|xb|xb||xb|o|o||x|
|D.92p + D.99p|Investment grants<br>and other capital<br>transfers**(1)**|xb|xb|xb|x|xb|o|o||x|
|D.92p|Investment grants,<br>payable**(1)**|o|||o|||||o|
|D.99p|Other capital<br>transfers, payable<br>**(1)**|o|o|o|o|o|o|o||o|
|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|||
|B.101|Change in net<br>worth due to<br>saving and capital<br>transfers|x|xb|xb|x|xb|o|o||x|
|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.101|Change in net<br>worth due to<br>saving and capital<br>transfers|x|xb|xb|x|xb|o|o||x|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.5g|Gross capital<br>formation|x|xb|xb|x|xb|o|o|||
|P.51g|Gross fixed capital<br>formation|x|xb|xb|x|xb|o|o|||
|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|||
|P.52 + P.53|Changes in<br>inventories and net<br>acquisition of<br>valuables|x|xb|xb|x|xb|o|o|||

PE-CONS 64/1/22 REV 1 72

# ANNEX II EN

|NP|Acquisitions less<br>disposals of non-<br>produced assets|x|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|B.9|Net lending (+) /<br>net borrowing (-)|x|xb|xb|x|xb|o|o||x|
|DB.9|Discrepancy with<br>net lending/net<br>borrowing of<br>financial accounts|o|o|o|o|o|o|o||o|
|**Additional information**|**Additional information**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|EMP|Employment (in<br>number of persons<br>and number of<br>hours worked)|o|o|o|o|o|o|o||o|
|OTE|Total general<br>government<br>expenditure||||x||||||
|OTR|Total general<br>government<br>revenue||||x||||||
|AN.111|Dwellings|||||o|||||
|AN.211|Land|||||o|||||

Legend:

x mandatory

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the
corresponding Union total. The 1 % threshold is calculated as a moving average based on the three
latest available years.

o voluntary

non-relevant cells

**(1)** Consolidated between subsectors of general government (S.13)
**(2)** The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed
composition’).

PE-CONS 64/1/22 REV 1 73

# ANNEX II EN

Table 801SA – Non-financial accounts by sector

– –
seasonally and calendar adjusted data quarterly

Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period.

Whenever table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the

variables in table 801SA has been revised in non-adjusted terms.

Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices

represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based

on the three latest available years.

Seasonal adjustment shall include calendar adjustments, where relevant.

|Code|Transaction|Sectors|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|**Code**|**Transaction**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|
|<br>|<br>|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|
|P.3|Final consumption expenditure||||x|||||||||||
|P.31|Individual consumption expenditure|||||xb||||||||||
|P.5g|Gross capital formation||o|||o||||||||||
|P.51g|Gross fixed capital formation||xb||x|xb||||||||||
|P.52 + P.53|Changes in inventories and net<br>acquisition of valuables||o|||||||||||||
|P.6|Exports of goods and services|||||||x||||||||
|P.61|Exports of goods|||||||o||||||||
|P.62|Exports of services|||||||o||||||||
|P.7|Imports of goods and services||||||||||||||x|

PE-CONS 64/1/22 REV 1 74

# ANNEX II EN

|P.71|Imports of goods|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|P.72|Imports of services||||||||||||||o|
|D.1|Compensation of employees||xb||||||||||xb|||
|D.2|Taxes on production and imports||o|||||||||||||
|D.29|Other taxes on production||o|||||||||||||
|D.3|Subsidies|||||||||o||||||
|D.39|Other subsidies on production|||||||||o||||||
|D.4|Property income||o|||xb||||o|||xb|||
|D.41|Interest||o|||||||o||||||
|(D.42 + D.43 +<br>D.44 + D.45)|Other property income, not elsewhere<br>specified||o|||||||o||||||
|D.1 + D.2 +<br>D.3 + D.4||||||||x|||||||x|
|D.5|Current taxes on income, wealth, etc.||o|||xb||||||||||
|D.61|Net social contributions||o|||xb|||||||o|||
|D.62|Social benefits other than social<br>transfers in kind||o|||o|||||||xb|||
|D.63|Social transfers in kind|||||o|||||||o|||
|D.7|Other current transfers||o|||xb||||o|||xb|||
|D.5 + D.6 +<br>D.7||||||||x|||||||x|
|D.8|Adjustment for the change in pension<br>entitlements||o|||xb||x|||||xb||x|
|D.9|Capital transfers||o|||o||x||o|||o||x|
|NP|Acquisitions less disposals of non-<br>produced assets||o|||o||||||||||
|OTE|Total general government<br>expenditure||||x|||||||||||
|OTR|Total general government revenue|||||||||||x||||

PE-CONS 64/1/22 REV 1 75

# ANNEX II EN

|Col1|Col2|Balancing items|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|||**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross / gross domestic<br>product|x|xb||||||
|B.2g + B.3g|Operating surplus, gross, plus mixed<br>income, gross|x|xb|||xb|||
|B.3g|Mixed income, gross|||||o|||
|B.4g|Entrepreneurial income, gross||o||||||
|B.5g|Balance of primary incomes,<br>gross/national income, gross|x|o||||||
|B.6g|Disposable income, gross|x|o|||xb|||
|B.8g|Saving, gross|x|o|||xb|||
|B.9|Net lending (+) / net borrowing (-)|x|o||x|o|||

PE-CONS 64/1/22 REV 1 76

# ANNEX II EN

|Col1|Col2|Data in chain-linked volumes, after<br>seasonal adjustment|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|||**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross / gross domestic<br>product||o||||||
|P.31|Individual consumption expenditure|||||o|||
|P.51g|Gross fixed capital formation||o|||o|||

Legend:

x mandatory

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union
total. The 1 % threshold is calculated as a moving average based on the three latest available years.

o voluntary

non-relevant cells

PE-CONS 64/1/22 REV 1 77

# ANNEX II EN

Table 9 – Detailed tax and social contribution revenue, including the list of taxes and social

contributions according to national classification – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of

national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state

government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European

Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9

months after the reference period from reference year 1995 onwards.

In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List’), with

corresponding amounts under each related ESA code shall be provided together with table 9. The National Tax List is

requested on a compulsory basis for general government plus institutions and bodies of the European Union (S.13 +

S.212).

Data shall be consistent with table 2 of this Annex.

Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995

onwards.

|Code|Transaction|Notes|
|---|---|---|
|D.2|Taxes on production and imports||
|D.21|Taxes on products||
|D.211|Value added type taxes (VAT)||
|D.212|Taxes and duties on imports excluding VAT||
|D.2121|Import duties||
|D.2122|Taxes on imports, excluding VAT and import duties||
|D.2122a|Levies on imported agricultural products||
|D.2122b|Monetary compensatory amounts on imports||
|D.2122c|Excise duties||
|D.2122d|General sales taxes||
|D.2122e|Taxes on specific services||

PE-CONS 64/1/22 REV 1 78

# ANNEX II EN

|D.2122f|Profits of import monopolies|Col3|
|---|---|---|
|D.214|Taxes on products, except VAT and import taxes||
|D.214a|Excise duties and consumption taxes||
|D.214b|Stamp taxes||
|D.214c|Taxes on financial and capital transactions||
|D.214d|Car registration taxes||
|D.214e|Taxes on entertainment||
|D.214f|Taxes on lotteries, gambling and betting||
|D.214g|Taxes on insurance premiums||
|D.214h|Other taxes on specific services||
|D.214i|General sales or turnover taxes||
|D.214j|Profits of fiscal monopolies||
|D.214k|Export duties and monetary compensatory amounts collected on<br>exports||
|D.214l|Other taxes on products n.e.c.||
|D.29|Other taxes on production||
|D.29a|Taxes on land, buildings or other structures||
|D.29b|Taxes on the use of fixed assets||
|D.29c|Total wage bill and payroll taxes||
|D.29d|Taxes on international transactions||
|D.29e|Business and professional licences||
|D.29f|Taxes on pollution||
|D.29g|Under-compensation of VAT (flat rate system)||
|D.29h|Other taxes on production n.e.c.||
|D.5|Current taxes on income, wealth, etc.||
|D.51|Taxes on income||
|D.51a +<br>D.51c1|Taxes on individual or household income including holding gains||
|_D.51a_|_Taxes on individual or household income excluding holding gains_|_voluntary_|

PE-CONS 64/1/22 REV 1 79

# ANNEX II EN

|D.51c1|Taxes on individual or household holding gains|voluntary|
|---|---|---|
|D.51b +<br>D.51c2|Taxes on the income or profits of corporations including holding<br>gains||
|_D.51b_|_Taxes on the income or profits of corporations excluding holding_<br>_gains_|_voluntary_|
|_D.51c2_|_Taxes on holding gains of corporations_|_voluntary_|
|_D.51c3_|_Other taxes on holding gains_|_voluntary_|
|D.51c|Taxes on holding gains||
|D.51d|Taxes on winnings from lottery or gambling||
|D.51e|Other taxes on income n.e.c.||
|D.59|Other current taxes||
|D.59a|Current taxes on capital||
|D.59b|Poll taxes||
|D.59c|Expenditure taxes||
|D.59d|Payments by households for licences||
|D.59e|Taxes on international transactions||
|D.59f|Other current taxes n.e.c.||
|D.91|Capital taxes||
|D.91a|Taxes on capital transfers||
|D.91b|Capital levies||
|D.91c|Other capital taxes n.e.c.||
|ODA|Total tax revenue||
|D.61|Net social contributions||
|D.611|Employers’ actual social contributions||
|D.611C|Compulsory employers’ actual social contributions||
|D.611V|Voluntary employers’ actual social contributions||

PE-CONS 64/1/22 REV 1 80

# ANNEX II EN

|D.61SC|Social insurance scheme service charges|voluntary up to reference<br>year 2011; to be transmitted<br>with a positive sign despite<br>being a negative resource|
|---|---|---|
|_D.6111_|_Employers_’_ actual pension contributions_|_voluntary_|
|_D.6112_|_Employers_’_ actual non-pension contributions_|_voluntary_|
|_D.6121_|_Employers_’_ imputed pension contributions_|_voluntary_|
|_D.6122_|_Employers_’_ imputed non-pension contributions_|_voluntary_|
|_D.6131_|_Households_’_ actual pension contributions_|_voluntary_|
|_D.6132_|_Households_’_ actual non-pension contributions_|_voluntary_|
|_D.6141_|_Households_’_ pension contributions supplements_|_voluntary_|
|_D.6142_|_Households_’_ non-pension contributions supplements_|_voluntary_|
|D.612|Employers’ imputed social contributions||
|D.613|Households’ actual social contributions||
|D.613c|Compulsory households’ actual social contributions||
|D.613ce|Compulsory employees’ actual social contributions||
|_D.613cs_|_Compulsory actual social contributions by the self-employed_|_voluntary_|
|_D.613cn_|_Compulsory actual social contributions by the non-employed_|_voluntary_|
|D.613v|Voluntary households’ actual social contributions||
|D.614|Households’ social contributions supplements|_voluntary up to reference_<br>_year 2011_|
|D.995|Capital transfers from general government to relevant sectors<br>representing taxes and social contributions assessed but unlikely<br>to be collected|D.995 and breakdowns are<br>to be reported with a<br>positive sign, even though<br>D.995 enters with a negative<br>sign in D.99r, capital<br>transfer revenue.|
|D.995a|Taxes on products assessed but unlikely to be collected|see D.995|
|D.995b|Other taxes on production assessed but unlikely to be collected|see D.995|
|D.995c|Taxes on income assessed but unlikely to be collected|see D.995|
|D.995d|Other current taxes assessed but unlikely to be collected|see D.995|

PE-CONS 64/1/22 REV 1 81

# ANNEX II EN

|D.995e|Employers’ actual social contributions assessed but unlikely to be<br>collected|see D.995|
|---|---|---|
|D.995f|Households’ actual social contributions assessed but unlikely to<br>be collected|see D.995|
|D.995fe|Employees’ actual social contributions assessed but unlikely to be<br>collected|see D.995|
|_D.995fs_|_Actual social contributions by self-employed persons assessed but_<br>_unlikely to be collected_|_voluntary;_see D.995|
|_D.995fn_|_Actual social contributions by non-employed persons assessed_<br>_but unlikely to be collected_|_voluntary;_see D.995|
|D.995g|Capital taxes assessed but unlikely to be collected|see D.995|
|ODB|Total revenue from taxes and social contributions after deduction<br>of amounts assessed but unlikely to be collected||
|ODC|Total revenue from taxes and net social contributions (including<br>imputed social contributions) after deduction of amounts assessed<br>but unlikely to be collected||
|ODD|Total revenue from taxes and compulsory social contributions<br>after deduction of amounts assessed but unlikely to be collected||

PE-CONS 64/1/22 REV 1 82

# ANNEX II EN

Table 10 – Main aggregates by region, NUTS levels 2 and 3 – annual

Data shall be reported from 2000 onwards, except for gross value added in previous year’s prices which shall be

reported from 2001.

Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for

statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only

one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level

NUTS level 2.

The transmission of data that have not been revised is voluntary.

|Code|Variable|NACE breakdown|Col4|Col5|Col6|Regional level|Deadline|Col9|
|---|---|---|---|---|---|---|---|---|
|**Code**|**Variable**|**TOTAL**|**A*6(1)**|**A*10**|**N.a.**|**N.a.**|**N.a.**|**N.a.**|
|B.1g|Gross value added at basic prices<br>(current prices)|x|o|o||NUTS 2|12 months|12 months|
|B.1g|Gross value added at basic prices<br>(current prices)|x|x|x||NUTS 2|24 months|24 months|
|B.1g|Gross value added at basic prices<br>(current prices)|x|x|o||NUTS 3|24 months|24 months|
|B.1g|Gross value added at basic prices<br>(previous year’s prices)|x|o|o||NUTS 2|24 months|24 months|
|ETO|Employment in thousands of persons|x|o|o||NUTS 2|12 months|12 months|
|ETO|Employment in thousands of persons|x|x|x||NUTS 2|24 months|24 months|
|ETO|Employment in thousands of persons|x|x|o||NUTS 3|24 months|24 months|
|EEM|Employees in thousands of persons|o|o|o||NUTS 2|12 months|12 months|
|EEM|Employees in thousands of persons|x|x|x||NUTS 2|24 months|24 months|
|EEM|Employees in thousands of persons|x|x|o||NUTS 3|24 months|24 months|
|SELF|Self-employed in thousands of persons|o|o|o||NUTS 2|12 months|12 months|
|SELF|Self-employed in thousands of persons|x|x|x||NUTS 2|24 months|24 months|
|SELF|Self-employed in thousands of persons|x|x|o||NUTS 3|24 months|24 months|
|ETO|Employment in thousands of hours<br>worked|x|x|o||NUTS 2|24 months|24 months|
|EEM|Employees in thousands of hours<br>worked|x|x|o||NUTS 2|24 months|24 months|

PE-CONS 64/1/22 REV 1 83

# ANNEX II EN

|SELF|Self-employed in thousands of hours<br>worked|x|x|o|Col6|NUTS 2|24 months|Col9|
|---|---|---|---|---|---|---|---|---|
|POP|Population in thousands of persons||||x|NUTS 2|12 months|12 months|
|POP|Population in thousands of persons||||x|NUTS 3|24 months|24 months|
|D.1|Compensation of employees|x|x|x||NUTS 2|24 months|24 months|
|P.51g|Gross fixed capital formation (current<br>prices)|x|x|x||NUTS 2|24 months|24 months|
|B.1*g|Gross domestic product at market prices<br>(current prices)||||o|NUTS 2|12 months|12 months|
|B.1*g|Gross domestic product at market prices<br>(current prices)||||o|NUTS 3|24 months|24 months|

**(1)** A*6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A*10: – (G, H, I and J)

– –
instead of (G, H and I) and (J); (K, L, M and N) instead of (K), (L) and (M and N) (O, P, Q, R, S, T and
U) instead of (O, P and Q) and (R, S, T and U).

PE-CONS 64/1/22 REV 1 84

# ANNEX II EN

Table 11 – General government expenditure by function (COFOG) – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of

national currency) at t+11 months.

Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):

–
by COFOG divisions and total COFOG for general government (S.13) and general government subsectors

(central government S.1311, state government S.1312, local government S.1313 and social security funds

S.1314) from reference year 1995 onwards;

–
by COFOG groups for general government (S.13) from reference year 2001 onwards.

Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can

be reported on a voluntary basis.

Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital

transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but not between

subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items

and TE) which shall be consolidated between subsectors (with voluntary counterpart information from the expenditure

side).

Data reported shall be consistent with data reported in table 2 of this Annex, with the exception of any vintage

differences.

|Code|List of transactions by COFOG total, divisions and groups<br>for the general government and its subsectors|Notes|
|---|---|---|
|P.5 + NP|Gross capital formation + acquisitions less disposals of non-<br>financial non-produced assets||
|P.5|Gross capital formation||
|P.51g|Gross fixed capital formation|_voluntary for subsectors_|
|NP|Acquisitions less disposals of non-financial non-produced<br>assets||
|D.1|Compensation of employees||

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# ANNEX II EN

|D.3|Subsidies|To be reported with a<br>positive sign|
|---|---|---|
|D.4|Property income||
|_D.4p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.4p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.4p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.4p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.62 + D.632|Social benefits other than social transfers in kind, and social<br>transfers in kind– purchased market production||
|D.62|Social benefits other than social transfers in kind|_voluntary up to_<br>_reference year 2011_|
|D.632|Social transfers in kind– purchased market production|_voluntary up to_<br>_reference year 2011_|
|_P.2 + D.29 + D.5 +_<br>_D.8_|_Intermediate consumption + other taxes on production +_<br>_current taxes on income, wealth, etc. + adjustment for the_<br>_change in pension entitlements_|_voluntary_|
|P.2|Intermediate consumption||
|D.29 + D.5 + D.8|Other taxes on production + current taxes on income, wealth,<br>etc. + adjustment for the change in pension entitlements||
|D.7|Other current transfers||
|_D.7p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.7p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.7p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.7p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.9|Capital transfers|No amounts for D.995<br>are to be included under<br>D.9p. D.995 is to be<br>deducted from D.99r.|
|_D.9p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.9p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.9p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.9p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|

PE-CONS 64/1/22 REV 1 86

# ANNEX II EN

|D.92|Investment grants|voluntary for subsectors|
|---|---|---|
|TE|Total expenditure||
|P.3|Final consumption expenditure||
|P.31|Individual consumption expenditure|_voluntary for COFOG_<br>_divisions and groups;_<br>_the P.3 allocation to_<br>_COFOG groups implies_<br>_the split into P.31 and_<br>_P.32._|
|P.32|Collective consumption expenditure|_voluntary for COFOG_<br>_divisions and groups;_<br>_the P.3 allocation to_<br>_COFOG groups implies_<br>_the split into P.31 and_<br>_P.32._|

PE-CONS 64/1/22 REV 1 87

# ANNEX II EN

Table 13 – Households (S.14) accounts by region (NUTS 2)

Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.

For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.

Member States composed of only one NUTS level 2 territorial unit as defined in the nomenclature of territorial units for

statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table.

The transmission of data that have not been revised is voluntary.

|Code|Transaction|Uses|Resources|
|---|---|---|---|
|B.2n + B.3n|Operating surplus, net, plus mixed income, net||x|
|D.1|Compensation of employees||x|
|D.4|Property income|x|x|
|B.5n|Balance of primary income, net|x||
|D.5|Current taxes on income, wealth, etc.|x||
|D.61|Net social contributions|x|o|
|D.62|Social benefits other than social benefits in kind|o|x|
|D.7|Other current transfers|x|x|
|B.6n|Disposable income, net|x||
|D.63|Social transfers in kind||o|
|B.7n|Adjusted disposable income, net|o||
|P.3|Household final consumption expenditure (national concept)|o||
|P.51c|Consumption of fixed capital|o||

Legend:

x mandatory

o optional

non-relevant cells

PE-CONS 64/1/22 REV 1 88

# ANNEX II EN

Table 15 – Supply table at basic prices, including transformation into purchasers’ prices

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily

m=88) at t+36 months after the reference period.

The transmission of data that have not been revised is voluntary.

PE-CONS 64/1/22 REV 1 89

# ANNEX II EN

|Col1|Col2|Col3|Industries<br>(NACE)|Σ (1)|Imports(1) (cif)|Total supply<br>at basic prices|Trade and<br>transport<br>margins|Taxes less<br>subsidies on<br>products|Total supply at<br>purchasers’ prices|
|---|---|---|---|---|---|---|---|---|---|
||||1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|
||||(1)|(2)|(3)|(4)|(5)|(6)|(7)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a) Intra-EU**(2)** (cif)|||||
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a.1) Intra euro area**(2)** (cif)|a.1) Intra euro area**(2)** (cif)|a.1) Intra euro area**(2)** (cif)|a.1) Intra euro area**(2)** (cif)|a.1) Intra euro area**(2)** (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a.2) Extra euro area**(2)** (cif)|a.2) Extra euro area**(2)** (cif)|a.2) Extra euro area**(2)** (cif)|a.2) Extra euro area**(2)** (cif)|a.2) Extra euro area**(2)** (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||b) Extra-EU**(2)** (cif)|b) Extra-EU**(2)** (cif)|b) Extra-EU**(2)** (cif)|b) Extra-EU**(2)** (cif)|b) Extra-EU**(2)** (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||c) Total|c) Total|c) Total|c) Total|c) Total|
|Σ (1)|Σ (1)||Total output by<br>industry|||||||
|Adjustment items:|Adjustment items:|(2)||||||||
|— Cif/fob adjustments on<br>imports|— Cif/fob adjustments on<br>imports|— Cif/fob adjustments on<br>imports||||||||
|— Direct purchase abroad by<br>residents|— Direct purchase abroad by<br>residents|— Direct purchase abroad by<br>residents||||||||
|(1) + (2)<br>|(1) + (2)<br>||||<br> <br>|||||
|Total of which|Total of which|(3)|||<br> <br>|||||
|- Market output|- Market output|- Market output|- Market output|- Market output|<br> <br>|||||
|- Output for own final use|- Output for own final use|- Output for own final use|- Output for own final use|- Output for own final use|<br> <br>|||||
|- Non-market output|- Non-market output|- Non-market output|- Non-market output|- Non-market output|<br> <br>|||||

PE-CONS 64/1/22 REV 1 90

# ANNEX II EN

**(1)** The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases
abroad by residents) are included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents.
**(2)** Imports are to be broken down into:
a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and

–
bodies of the euro area, a2) S.21 S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other
institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

–
they are to represent the actual composition at the end of each reference period (‘evolving composition’);

–
Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the
breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.

PE-CONS 64/1/22 REV 1 91

# ANNEX II EN

Table 16 – Use table at purchasers’ prices **[*]** – annual

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily

m=88) at t+36 months after the reference period. Five additional tables **[*]** shall be provided on a five-yearly basis.

The transmission of data that have not been revised is voluntary.

PE-CONS 64/1/22 REV 1 92

# ANNEX II EN

|Col1|Col2|Industries (NACE)<br>1…n| (1)|Final uses<br>a) b) c) d) e) f) g) h) i) j) k) l)| (3)| (1)<br>+  (3)|
|---|---|---|---|---|---|---|
|||(1)|(2)|(3)|(4)|(5)|
|Products (CPA)<br> <br>1…m|(1)|Intermediate consumption at<br>purchasers’ prices by product<br>and by industry||Final uses at purchasers’ prices**(1)**: <br>Final consumption expenditure:<br>a) By households<br>b) By NPISHs<br>c) By general government<br>d) Total<br>Gross capital formation:<br>e) Gross fixed capital formation<br>f) Changes in inventories**(2)** <br>g) Changes in valuables**(2)** <br>h) Changes in inventories and valuables<br>i) Total<br>Exports fob**(3)**: <br>j) Intra-EU**(3)** <br> j1) - Intra euro area**(3)** <br> j2) - Extra euro area**(3)** <br>k) Extra-EU**(3)** <br>l) Total<br>m) (voluntary data)<br>- Re-export of goods**(4)** <br>- Export of second-hand goods**(4)** <br>- Merchanting**(4)** <br>- Goods sent abroad before processing<br>(outward processing, i.e. reporting country is<br>the principal)**(4)**|||

PE-CONS 64/1/22 REV 1 93

# ANNEX II EN

PE-CONS 64/1/22 REV 1 94

# ANNEX II EN

| (1)|(2)|Total intermediate<br>consumption by industry|Col4|Total final uses by type|Col6|Total<br>use|
|---|---|---|---|---|---|---|
|Adjustment items:<br>- Cif/fob adjustments on exports<br>- Direct purchases abroad by residents<br>- Purchases on the domestic territory<br>by non-residents|(3)|||Only exports<br>Only final consumption expenditure of<br>households<br>Only final consumption expenditure of<br>households and exports|Only exports<br>Only final consumption expenditure of<br>households<br>Only final consumption expenditure of<br>households and exports||
| (2) + (3)|(4)||||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees**(2)** <br> -  Wages and salaries**(2)** <br>- Other taxes less subsidies on<br>production**(2)** <br>- Consumption of fixed capital**(2)** <br>- Operating surplus, net**(2)** <br>- Operating surplus, gross**(2)** <br>- Mixed income, gross**(2) (4)**|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|Gross value added at basic prices|(6)||||||
|Total output at basic prices|(7)||||||

PE-CONS 64/1/22 REV 1 95

# ANNEX II EN

|Col1|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Supplementary voluntary data<br>- Gross fixed capital formation**(4)** <br>- Gross fixed capital stock**(4)** <br>- Employment (hours worked and<br>persons employed - in thousands)**(4)**|(8)|||<br>|<br>|<br>|

***** The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is
compulsory at current prices and voluntary at previous year’s prices.
The five tables are:

– –
use table at basic prices (made of row-blocks (1) (7))

–
use table for domestic output at basic prices (made of row-blocks (1) and (2))

–
use table for imports at basic prices (made of row-blocks (1) and (2))

–
table of trade and transport margins (made of row-blocks (1) and (2))

–
table of taxes less subsidies on products (made of row-blocks (1) and (2)).
**(1)** The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases
abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by
households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the
domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.
**(2)** Only at current prices.
**(3)** Exports are to be broken down into:
j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and

–
bodies of the euro area, j2) S.21 S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other
institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

–
they are to represent the actual composition at the end of each reference period (‘evolving composition’);

–
Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the
breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.
**(4)** On a voluntary basis.

PE-CONS 64/1/22 REV 1 96

# ANNEX II EN

Table 17 – Symmetric input-output table at basic prices **[*]** (product by product **[**]** ) – five-yearly

Data from 2010 onwards shall be reported at current prices (n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference period.

Data at previous year’s prices are voluntary.

The transmission of data that have not been revised is voluntary.

PE-CONS 64/1/22 REV 1 97

# ANNEX II EN

|Col1|Col2|Products<br>1...n|<br>|Final uses<br>a) b) c) d) e) f) g) h) i) j) k) l)|<br>| |
|---|---|---|---|---|---|---|
|<br> <br> <br>|<br> <br> <br>|(1)|(2)|(3)|(4)|(5)|
|Products<br> <br> <br>1…n|(1)|Intermediate consumption at basic prices<br>(product by product)||Final uses at basic prices(1): <br>Final consumption expenditure:<br>a) By households<br>b) By NPISHs<br>c) By general government<br>d) Total<br>Gross capital formation:<br>e) Gross fixed capital formation<br>f) Changes in inventories**(2)** <br>g) Changes in valuables**(2)** <br>h) Changes in inventories and<br>valuables<br>i) Total<br>Exports**(3)**: <br>j) Intra-EU**(3)** <br>j1) - Intra euro area**(3) **<br>j2) - Extra euro area**(3) **<br>k) Extra-EU**(3)** <br>l) Total|||

PE-CONS 64/1/22 REV 1 98

# ANNEX II EN

| |(2)|Total intermediate consumption at basic<br>prices by product|Col4|Final use by type at basic prices|Col6|Total use at basic<br>prices|
|---|---|---|---|---|---|---|
|Use of imported products*******||Total intermediate consumption of imported<br>products by product, cif||Final use of imported products, cif||Total imports|
|Taxes less subsidies on<br>products|(3)|Taxes less subsidies on products by product||Taxes less subsidies on products by<br>type of final use||Total taxes less<br>subsidies on<br>products|
| |(4)|Total intermediate consumption at<br>purchasers’ prices by product||Total final uses by type at<br>purchasers’ prices||Total use at<br>purchasers’ prices|
|- Compensation of<br>employees**(4)** <br>- Wages and salaries**(4)** <br>- Other taxes less subsidies on<br>production**(4)** <br>- Consumption of fixed<br>capital**(4)** <br>- Operating surplus, net**(4)** <br>- Operating surplus, gross**(4)** <br>- Mixed income, gross**(2)(4)**|(5)||||||
|Gross value added at basic<br>prices|(6)||||||

PE-CONS 64/1/22 REV 1 99

# ANNEX II EN

|Total output at basic prices|(7)|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Imports intra EU**(3)** cif<br>- Intra euro area**(3)** <br>- Extra euro area**(3)** <br>Imports extra EU**(3) **cif|(8)||||||
| |(9)|Imports cif by product|||||
|Total supply at basic prices|(10)|Supply at basic prices by product|||<br>|<br>|

PE-CONS 64/1/22 REV 1 100

# ANNEX II EN

***** Transmission of the two additional tables mentioned below is compulsory at current prices:

– ‘ ’
symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row use of imported products, row-blocks (3) and (4))

–
symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)).
****** Industry by industry provided that industry by industry is a good approximation of product by product.
******* Only for the subtable for domestic output.
**(1)** The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases
abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does
not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents.
Exports fob by products do not include purchases on the domestic territory by non-residents.
**(2)** On a voluntary basis.
**(3)** Imports and exports are to be broken down into:
j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and

–
bodies of the euro area, j2) S.21 S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other
institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

–
they are to represent the actual composition at the end of each reference period (‘evolving composition’);

–
Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the
breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.
**(4)** Data are to be provided at current prices.

PE-CONS 64/1/22 REV 1 101

# ANNEX II EN

Table 20 – Fixed assets by economic activity and by asset (stocks) – annual

Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current

replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the transmission of

chain-linked volumes (CLV) is optional (o).

|Code|Assets|Units: CURC, PYRC, CLV (o)|Col4|Col5|
|---|---|---|---|---|
|**Code**|**Assets**|**NACE Rev. 2 Breakdown up to**|**NACE Rev. 2 Breakdown up to**|**NACE Rev. 2 Breakdown up to**|
|**Code**|**Assets**|**TOTAL**|**A*10/A*21**|**A*38/A*64/A*88**|
|AN.11|Fixed assets|g/n|g/n|o|
|AN.111|Dwellings|g/n|g/n|o|
|AN.112|Other buildings and structures|g/n|g/n|o|
|AN.1121|Buildings other than dwellings|o|o|o|
|AN.1122|Other structures|o|o|o|
|AN.1123|Land improvements|o|o|o|
|AN.113 + AN.114|Machinery and equipment + weapon<br>systems|g/n|g/n|o|
|AN.1131|Transport equipment|g/n|g/n|o|
|AN.1132|ICT equipment|g/n|o|o|
|AN.11321|Computer hardware|g/n|o|o|
|AN.11322|Telecommunications equipment|g/n|o|o|
|AN.1139 +<br>AN.114|Other machinery and equipment +<br>weapon systems|g/n|o|o|
|AN.115|Cultivated biological resources|g/n|g/n|o|
|AN.117|Intellectual property products|g/n|g/n|o|
|AN.1171|Research and development|o|o|o|
|AN.1172|Mineral exploration and evaluation|o|o|o|
|AN.1173|Computer software and databases|g/n|o|o|
|AN.11731|Computer software|o|o|o|
|AN.11732|Databases|o|o|o|
|AN.1174|Entertainment, literary or artistic<br>originals|o|o|o|
|AN.1179|Other intellectual property products|o|o|o|

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# ANNEX II EN

Table 22 – Gross fixed capital formation by economic activity and by asset (transactions) – annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10 and at t+24 months

up to A*21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o).

Data shall be reported at current prices (CUP), in previous year’s prices (PYP) and chain-linked volumes (CLV); the

starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996

or 2001).

|Code|Breakdowns by asset:|t+9|t+24|Unit:<br>CUP, PYP, CLV|
|---|---|---|---|---|
|P.51g|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|
|AN.11|Fixed assets|A*10|A*21|1995/6|
|AN.111|Dwellings|A*10|A*21|1995/6|
|AN.112|Other buildings and structures|A*10|A*21|1995/6|
|AN.1121|Buildings other than dwellings|o|o|o|
|AN.1122|Other structures|o|o|o|
|AN.1123|Land improvements|o|o|o|
|AN.113 + AN.114|Machinery and equipment +<br>weapon systems|A*10|A*21|1995/6|
|AN.1131|Transport equipment|A*10|A*21|1995/6|
|AN.1132|ICT equipment|A*10|A*21|2000/1|
|AN.11321|Computer hardware|o|Total|2000/1|
|AN.11322|Telecommunications equipment|o|Total|2000/1|
|AN.1139 +<br>AN.114|Other machinery and equipment +<br>weapon systems|o|Total|2000/1|
|AN.115|Cultivated biological resources|A*10|A*21|1995/6|
|AN.117|Intellectual property products|A*10|A*21|1995/6|
|AN.1171|Research and development|o|Total|2000/1|
|AN.1172|Mineral exploration and evaluation|o|o|o|
|AN.1173|Computer software and databases|o|Total|2000/1|

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# ANNEX II EN

|AN.11731|Computer software|o|o|o|
|---|---|---|---|---|
|AN.11732|Databases|o|o|o|
|AN.1174|Entertainment, literary or artistic<br>originals|o|o|o|
|AN.1179|Other intellectual property products|o|o|o|
|P.52|Changes in inventories by<br>economic activity|A*10|o|1995/6|
|P.53|Acquisitions less disposals of<br>valuables|Total|o|1995/6|
|P.5g|Gross capital formation|Total|o|1995/6|
|P.51c|Consumption of fixed capital by<br>economic activity and asset type|o|o|o|

PE-CONS 64/1/22 REV 1 104

# ANNEX II EN

Table 25 – Non-financial accounts of general government – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of

national currency) from reference quarter 2002Q1 onwards at t+3 months after the reference period.

Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) are to be

reported on a compulsory basis.

Data for the subsectors of general government can be reported on a voluntary basis:

–
S.1311 central government

–
S.1312 state government

–
S.1313 local government

–
S.1314 social security funds.

Data for institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on

production and imports (D.2r), taxes on products (D.21r) and other taxes on production (D.29r).

Seasonally and calendar adjusted data can be reported on a voluntary basis, with the exception of the following items at

S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be

reported on a compulsory basis with a deadline of t+107 days after the reference period. Member States shall provide

metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment

method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar

effects, benchmarking to annual data as well as the specific models used. The Commission (Eurostat) shall provide

technical help on seasonal adjustment in accordance with Member States’ requirements.

Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital

transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each

subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7

and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors.

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# ANNEX II EN

Data shall be based on direct information available from basic sources, such as for example public accounts or

administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth,

etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits

(D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if

needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts.

The quarterly data and the corresponding annual data reported in table 2 of this Annex and data reported under

Regulation (EC) No 479/2009 shall be consistent with the exception of vintage differences at non-coinciding

transmission deadlines.

Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile

the data at the same time as they start to transmit quarterly data according to the timetable provided for in this

Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall

be provided to the Commission (Eurostat) when the revised data are communicated.

Data transmissions shall be accompanied by a reporting on major events and major revisions.

PE-CONS 64/1/22 REV 1 106

# ANNEX II EN

|Code|Transaction|Notes|
|---|---|---|
|P.1|Output||
|P.11 + P.12 +<br>P.131|Market output, output for own final use and payments for non-<br>market output||
|P.2|Intermediate consumption||
|_B.1g_|_Value added, gross_|_voluntary_|
|P.51c|Consumption of fixed capital||
|D.1p|Compensation of employees, expenditure||
|D.29p|Other taxes on production, expenditure||
|D.39r|Other subsidies on production, revenue|to be reported with a<br>positive sign|
|D.2r|Taxes on production and imports, revenue|_can be reported on a_<br>_voluntary basis for_<br>_sector S.212_|
|D.21r|Taxes on products, revenue|see D.2r|
|D.211r|Value added type taxes (VAT), revenue||
|D.29r|Other taxes on production, revenue|see D.2r|
|D.4r|Property income, revenue||
|D.41r|Interest, revenue||
|D.42r + D.43r +<br>D.44r + D.45r|Other property income, revenue||
|D.3p|Subsidies, expenditure|to be reported with a<br>positive sign|
|D.31p|Subsidies on products, expenditure|to be reported with a<br>positive sign|
|D.39p|Other subsidies on production, expenditure|to be reported with a<br>positive sign|
|D.4p|Property income, expenditure||
|D.41p|Interest, expenditure||
|D.42p + D.43p +<br>D.44p + D.45p|Other property income, expenditure||

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# ANNEX II EN

|D.5r|Current taxes on income, wealth etc., revenue|Col3|
|---|---|---|
|_D.51r_|_Taxes on income, revenue_|_voluntary_|
|_D.59r_|_Other current taxes, revenue_|_voluntary_|
|D.61r|Net social contributions, revenue||
|D.611r|Employers’ actual social contributions||
|D.613r|Households’ actual social contributions||
|D.7r|Other current transfers, revenue||
|D.5p|Current taxes on income, wealth etc., expenditure||
|D.62p|Social benefits||
|D.632p|Social transfers in kind– purchased market production, expenditure||
|D.62p + D.632p|Social benefits other than social transfers in kind, and social<br>transfers in kind– purchased market production, expenditure||
|D.7p|Other current transfers, expenditure||
|P.3|Final consumption expenditure||
|P.31|Individual consumption expenditure||
|P.32|Collective consumption expenditure||
|D.8|Adjustment for the change in pension entitlements||
|B.8g|Saving, gross||
|D.9r|Capital transfers, revenue||
|D.91r|Capital taxes, revenue||
|D.92r + D.99r|Investment grants and other capital transfers, revenue||
|D.9p|Capital transfers, expenditure||
|D.92p|Investment grants, expenditure||
|P.5|Gross capital formation||
|P.51g|Gross fixed capital formation||
|P.52 + P.53|Changes in inventories and acquisitions less disposals of valuables||
|NP|Acquisitions less disposals of non-financial non-produced assets||
|P.5 + NP|Gross capital formation and acquisitions less disposals of non-<br>financial non-produced assets||

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# ANNEX II EN

|B.9|Net lending (+) / net borrowing (–)|seasonally and<br>calendar adjusted<br>data compulsory for<br>S.13 at t+107 days<br>after the reference<br>quarter|
|---|---|---|
|TE|Total expenditure|see B.9|
|TR|Total revenue|see B.9|
|_D.995_|_Capital transfers from general government to relevant sectors_<br>_representing taxes and social contributions assessed but unlikely to_<br>_be collected_|_voluntary;_D.995 is<br>to be deducted from<br>D.99r. No amounts<br>for D.995 are to be<br>included under D.9p.<br>D.995 is to be<br>reported with a<br>positive sign.|

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# ANNEX II EN

Table 26 – Balance sheets for non-financial assets – annual

Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995, 2000

or 2012 as specified; additional breakdowns are optional (o).

|Code|List of variables|S.1|S.11, S.12, S.13, S.14<br>+ S.15<br>Split of S.14 and S.15<br>optional (o)|
|---|---|---|---|
|**Code**|**List of variables**|**Unit: CUP**|**Unit: CUP**|
|AN.1|Produced non-financial assets|o|o|
|AN.11 + AN.12|Fixed assets + inventories|2012|2012|
|AN.11|Fixed assets|2000|2012|
|AN.111|Dwellings|1995|1995|
|AN.112|Other buildings and structures|2000|2012|
|AN.1121|Buildings other than dwellings|2012|2012|
|AN.1122|Other structures|2012|2012|
|AN.1123|Land improvements|o|o|
|AN.113 + AN.114|Machinery and equipment + weapon systems|2000|2012|
|AN.1131|Transport equipment|o|o|
|AN.1132|ICT equipment|o|o|
|AN.11321|Computer hardware|o|o|
|AN.11322|Telecommunications equipment|o|o|
|AN.1139 +<br>AN.114|Other machinery and equipment + weapon<br>systems|o|o|
|AN.115|Cultivated biological resources|2000|2012|
|AN.117|Intellectual property products|2000|2012|
|AN.1171|Research and development|o|o|
|AN.1172|Mineral exploration and evaluation|o|o|
|AN.1173|Computer software and databases|o|o|
|AN.11731|Computer software|o|o|
|AN.11732|Databases|o|o|

PE-CONS 64/1/22 REV 1 110

# ANNEX II EN

|AN.1174|Entertainment, literary or artistic originals|o|o|
|---|---|---|---|
|AN.1179|Other intellectual property products|o|o|
|AN.12|Inventories|2012|2012|
|AN.13|Valuables|o|o|
|AN.2|Non-produced non-financial assets|o|o|
|AN.21|Natural resources|o|o|
|AN.211|Land|o|(S.14 + S.15): 1995|
|AN.211|Land|o|S.11, S.12, S.13: o|
|AN.212|Mineral and energy reserves|o|o|
|AN.213 + AN.214|Non-cultivated biological resources and water<br>resources|o|o|
|AN.215|Other natural resources|o|o|
|AN.22|Contracts, leases and licences|o|o|
|AN.23|Purchases less sales of goodwill and marketing<br>assets|o|o|

PE-CONS 64/1/22 REV 1 111

# ANNEX II EN

Table 27 – Financial accounts and balance sheets of general government – quarterly

Data shall be reported in millions of national currency (with reporting precision at least 1 million of national currency)

from reference quarter 1999Q1 onwards for the general government sector and its subsectors.

The reporting deadline for provisional data is t+85 days after the reference quarter. Member States shall retransmit

finalised data, including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged

‘not published’ at national level, the data shall not be published at European level.

Data is to be reported on a compulsory basis for:

–
S.13 general government

–
consolidated within and between subsector (S.13C) and

–
non-consolidated (S.13N)

– S.1311 central government – consolidated within the subsector

– S.1312 state government – consolidated within the subsector

– S.1313 local government – consolidated within the subsector

– S.1314 social security funds – consolidated within the subsector.

Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes

below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume

n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a

voluntary basis.

PE-CONS 64/1/22 REV 1 112

# ANNEX II EN

– –
Some counterpart sector information is compulsory as specified in notes below while other counterpart sector

information can be transmitted on a voluntary basis for the following counterpart sectors:

–
S.11 non-financial corporations

–
S.12 financial corporations

–
S.128 + S.129 insurance corporations and pension funds

–
S.14 + S.15 households and non-profit institutions serving households

–
total economy other than S.13

– S.2 rest of the world.

With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and

liabilities shall be based as far as possible on information directly available within general government. However,

quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be

estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the

corresponding annual data reported under Regulation (EC) No 479/2009 shall be consistent at coinciding transmission

deadlines.

Data transmissions shall be accompanied by a reporting on major events and major revisions.

PE-CONS 64/1/22 REV 1 113

# ANNEX II EN

|Code/instrument|Transactions / balance sheet items / other change in<br>volume / nominal holding gains and losses – for assets<br>and liabilities – for general government and its<br>subsectors|Notes|
|---|---|---|
|B.9f / BF.90|Net financial transactions / net financial worth||
|(A)F|Financial transactions / total assets or liabilities (balance)||
|(A)F.1|Monetary gold and special drawing rights (SDRs)||
|(A)F.2|Currency and deposits||
|_(A)F.21_|_Currency_|_voluntary_|
|_(A)F.22_|_Transferable deposits_|_voluntary_|
|_(A)F.29_|_Other deposits_|_voluntary_|
|(A)F.3|Debt securities|counterpart sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis: S.11,<br>S.12, S.128 + S.129 and<br>S.2|
|(A)F.31|Short-term securities|see (A)F.3|
|(A)F.32|Long-term securities|see (A)F.3|
|(A)F.4|Loans|counterpart sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis S.11,<br>S.128 + S.129 and S.14<br>+ S.15; S.1311 and<br>S.1314 liabilities vis-à-<br>vis S.128 + S.129|
|(A)F.41|Short-term loans|see (A)F.4|
|(A)F.42|Long-term loans|see (A)F.4|
|(A)F.5|Equity and investment fund shares or units|counterpart sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis S.11,<br>S.12, S.128 + S.129 and<br>S.2|
|(A)F.51|Equity||
|_(A)F.511_|_Listed shares_|_voluntary_|
|_(A)F.512_|_Unlisted shares_|_voluntary_|

PE-CONS 64/1/22 REV 1 114

# ANNEX II EN

|(A)F.519|Other equity|voluntary|
|---|---|---|
|(A)F.52|Investment fund shares or units||
|_(A)F.521_|_Money market fund shares or units_|_voluntary_|
|_(A)F.522_|_Non-money market fund shares or units_|_voluntary_|
|(A)F.6|Insurance, pensions and standardised guarantees||
|(A)F.61|Non-life insurance technical reserves||
|_(A)F.62_|_Life insurance and annuity entitlements_|_voluntary_|
|(A)F.63 + (A)F.64 +<br>(A)F.65|Pensions entitlements, claims of pension funds on pension<br>managers and entitlements to non-pension benefits||
|_(A)F.63_|_Pension entitlements_|_voluntary_|
|_(A)F.64_|_Claims of pension funds on pension managers_|_voluntary_|
|_(A)F.65_|_Entitlements to non-pension benefits_|_voluntary_|
|(A)F.66|Provisions for call under standardised guarantees||
|(A)F.7|Financial derivatives and employee stock options||
|(A)F.8|Other accounts receivable / payable||
|_(A)F.81_|_Trade credits and advances_|_voluntary_|
|_(A)F.89_|_Other accounts receivable, excluding trade credits and_<br>_advances_|_voluntary_|

PE-CONS 64/1/22 REV 1 115

# ANNEX II EN

Table 28 – General government gross debt (Maastricht debt) – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of

national currency) from 2000Q1 onwards at t+3 months after the reference period for the general government sector and

its subsectors.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312,

local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to

exceptions below.

Sector and subsector breakdowns, which may be reported on a voluntary basis:

–
S.13111 budgetary central government

–
S.13112 extra-budgetary central government

–
S.11001 public non-financial corporations

–
S.12001 public financial corporations

–
S.13 + S.11001 + S.12001 public sector.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be

reported as consolidated within and between subsectors.

General government gross debt is to be reported as the level at face value outstanding at the end of the quarter

corresponding to the definition in Regulation (EC) No 479/2009.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with the exception of any

vintage differences at non-coinciding transmission deadlines.

PE-CONS 64/1/22 REV 1 116

# ANNEX II EN

|Code|Liabilities|Notes|
|---|---|---|
|GD|Total = gross debt||
|_GD XDC_|_Gross debt denominated in domestic currency_|_voluntary_|
|_GD X1_|_Gross debt denominated in foreign currency_|_voluntary_|
|_GD S.1_|_Gross debt held by domestic creditors (S.1)_|_voluntary_|
|_GD S.2_|_Gross debt held by external creditors (S.2)_|_voluntary_|
|_GD TS_|_Gross debt with short-term remaining maturity_|_voluntary_|
|_GD LL_|_Gross debt with long-term remaining maturity_|_voluntary_|
|AF.2|Currency and deposits||
|AF.21|Currency||
|AF.22 + AF.29|Deposits||
|AF.3|Debt securities||
|AF.31|Short-term debt securities||
|AF.32|Long-term debt securities||
|AF.4|Loans||
|AF.41|Short-term loans||
|AF.42|Long-term loans||

PE-CONS 64/1/22 REV 1 117

# ANNEX II EN

Table 28A – General government gross debt (Maastricht debt) – structure, annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of

national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data

shall be transmitted by t+100 days and t+283 days after the reference period. Voluntary data shall be transmitted by

t+132 days and t+283 days after the reference period.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312,

local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions

below.

Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be

reported from 1995 onwards.

Counterpart (sub)sector breakdowns:

–
S.11 non-financial corporations

–
S.12 financial corporations

– S.121 central bank – only for selected items indicated below

–
S.122 + S.123 deposit-taking corporations except the central bank and money market funds

–
S.124 + S.125 + S.126 + S.127 + S.128 + S.129 other financial corporations

PE-CONS 64/1/22 REV 1 118

# ANNEX II EN

–
S.1311 central government

–
S.1312 state government

–
S.1313 local government

–
S.1314 social security funds

– S.14 + S.15 households and NPISHs

–
S.11 + S.14 + S.15 non-financial corporations, households and NPISHs

– S.2 rest of the world

– S.1 + S.2 total.

Maturity breakdown (original and remaining maturity):

– Total

–
< 1 (incl.) year

–
1-5 (incl.) years

–
5-10 (incl.) years

–
10-30 (excl.) years

–

      - 30 (incl.) years

–

      - 1 year.

PE-CONS 64/1/22 REV 1 119

# ANNEX II EN

Currency denomination breakdown:

–
national currency

–
all foreign currencies

– euro

– US dollar

–
Japanese yen

– Swiss franc

–
British pound sterling

–
other foreign currencies.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be

reported as consolidated within and between subsectors.

General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at the end of

the quarter corresponding to the definition in Regulation (EC) No 479/2009. General government transactions in

Maastricht debt liabilities shall be reported at market value.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.

PE-CONS 64/1/22 REV 1 120

# ANNEX II EN

|Code|Liabilities of general government and subsectors by<br>original maturity and counterpart sector|Notes|
|---|---|---|
|_GD_|_Total = gross debt_|compulsory for total original<br>maturity:<br>- <br>S.1311 vis-à-vis S.1312,<br>S.1313, S.1314;<br>- <br>S.1312 vis-à-vis S.1311,<br>S.1313, S.1314;<br>- <br>S.1313 vis-à-vis S.1311,<br>S.1312, S.1314;<br>- <br>S.1314 vis-à-vis S.1311,<br>S.1312, S.1313;<br>- <br>S.13 vis-à-vis S.1, S.2,<br>S.121, S.122 + S.123, S.12P,<br>S.11 + S.14 + S.15,<br>compulsory for:<br>- <br>S.13 vis-à-vis S.1 + S.2 for<br>maturities <1 (incl.) year<br>and > 1 year, total.|
|_AF.2_|_Currency and deposits_||
|_AF.21_|_Currency_||
|_AF.22_|_Transferrable deposits_||
|_AF.29_|_Other deposits_||
|_AF.3_|_Debt securities_||
|AF.4|Loans|compulsory for total original<br>maturity:<br>- <br>S.13 vis-à-vis S.121.|
||**Liabilities of general government at variable interest**||
|GD|Total = gross debt, of which: at variable interest|compulsory for:<br>S.13 for maturity >1 year,<br>_no additional voluntary_<br>_transmission foreseen_|
||**Liabilities of central and general government by**<br>**remaining maturity**||
|_GD_|Total = gross debt|compulsory for:<br>S.13 for maturities <1 (incl.)<br>year and 1-5 years (incl.)|

PE-CONS 64/1/22 REV 1 121

# ANNEX II EN

|GD|Total = gross debt, of which: at variable interest|compulsory for:<br>S.13 for maturities 1-5 years<br>(incl.) and >1 year|
|---|---|---|
||Memo: average remaining maturity of debt|compulsory for S.13,<br>in years and months|
||**Liabilities of central and general government by**<br>**currency of denomination**||
|_GD_|_Total = gross debt_|after swaps;<br>compulsory for:<br>S.13 for debt denominated in<br>- <br>national currency,<br>- <br>euro,<br>- <br>foreign currency;<br>_(voluntary) memo item (not for_<br>_publication unless explicitly_<br>_agreed): stock of debt in foreign_<br>_currency swapped in national_<br>_currency._|
||**Contingent liabilities of central and general**<br>**government**||
||_Guarantees_|_indicative counterpart sector_<br>_breakdown:_<br>_S.1 + S.2, S.11, S.12, S.14 +_<br>_S.15, S.2_|
||**Memo items**||
||_Apparent cost of debt_|_for S.13 and S.1311, percentage_|
|AF.32|Long-term debt securities, of which: zero-coupon bonds|compulsory for S.13,<br>_no additional voluntary_<br>_transmission foreseen_|

PE-CONS 64/1/22 REV 1 122

# ANNEX II EN

|Col1|General government transactions in Maastricht debt<br>liabilities at market value|Col3|
|---|---|---|
|F.2 + F.3 + F.4|Deposits + debt securities + loans|compulsory for S.13 for debt<br>denominated in<br>- <br>national currency,<br>- <br>euro,<br>- <br>foreign currency;<br>compulsory for S.13 for maturity<br>>1 year;<br>_no additional voluntary_<br>_transmission foreseen_|
|F.4|Loans|compulsory for S.13 vis-à-vis<br>S.121,<br>_no additional voluntary_<br>_transmission foreseen_|

PE-CONS 64/1/22 REV 1 123

# ANNEX II EN

Table 29 – Accrued-to-date pension entitlements in social insurance **[(1)]** – three-yearly

Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.

The transmission of data that have not been revised is voluntary.

|Relations|Code|Row<br>No|Recording|Core national accounts|Col6|Col7|Col8|Col9|Col10|Not in the core national<br>accounts|Col12|Total<br>pension<br>schemes|Col14|Counter-<br>parts:<br>Pension<br>entitlements<br>of non-<br>resident<br>households(5)|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Relations|Code|Row<br>No|Pension<br>manager|Non-general government|Non-general government|Non-general government|General government|General government|General government|General government|General government|General government|General government|General government|
|Relations|Code|Row<br>No||Defined<br>contribution<br>schemes|Defined<br>benefit<br>schemes<br>and<br>other**(2)** non-<br>defined<br>contribution<br>schemes|Total|Defined<br>contribution<br>schemes|Defined benefit schemes for general<br>government employees**(3)**|Defined benefit schemes for general<br>government employees**(3)**|Defined benefit schemes for general<br>government employees**(3)**|||||
|Relations|Code|Row<br>No||Defined<br>contribution<br>schemes|Defined<br>benefit<br>schemes<br>and<br>other**(2)** non-<br>defined<br>contribution<br>schemes|Total|Defined<br>contribution<br>schemes|Classified<br>in financial<br>corporations|Classified in<br>general<br>government**(4)**|Classified in<br>general<br>government|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|
|Relations|Code|Row<br>No|Code|XPC1W|XPB1W|XPCB1W|XPCG|XPBG12|XPBG13|XPBOUT13|XP1314|XPTOT||XPTOTNRH|
|Relations|Code|Row<br>No|Column<br>number|A|B|C|D|E|F|G|H|I||J|
||||Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet||||
||XAF63LS|1|Pension<br>entitlements||||||||||||

PE-CONS 64/1/22 REV 1 124

# ANNEX II EN

|Col1|Col2|Col3|Changes in pension entitlements due to transactions|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Σ 2.1 to<br>2.4– 2.5|XD61p|2|Increase in<br>pension<br>entitlements<br>due to social<br>contributions||||||||||||
||XD6111|2.1|Employers’<br>actual social<br>contributions||||||||||||
||XD6121|2.2|Employers’<br>imputed social<br>contributions||||||||||||
||XD6131|2.3|Households’<br>actual social<br>contributions||||||||||||
||XD6141|2.4|Households’<br>social<br>contribution<br>supplements**(6)**||||||||||||
||XD61SC|2.5|Less: Pension<br>scheme<br>service<br>charges||||||||||||

PE-CONS 64/1/22 REV 1 125

# ANNEX II EN

|Col1|XD619|3|Other<br>(actuarial)<br>change of<br>pension<br>entitlements in<br>social security<br>pension<br>schemes|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||XD62p|4|Reduction in<br>pension<br>entitlements<br>due to<br>payment of<br>pension<br>benefits||||||||||||
|2 + 3– 4|XD8|5|Changes in<br>pension<br>entitlements<br>due to social<br>contributions<br>and pension<br>benefits||||||||||||
||XD81|6|Transfers of<br>pension<br>entitlements<br>between<br>schemes||||||||||||

PE-CONS 64/1/22 REV 1 126

# ANNEX II EN

|Col1|XD82|7|Change in<br>entitlements<br>due to<br>negotiated<br>changes in<br>scheme<br>structure|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|||||
||XK7|8|Changes in<br>entitlements<br>due to<br>revaluations**(7)**|||||||||||||
||XK5|9|Changes in<br>entitlements<br>due to other<br>changes in<br>volume**(7)**|||||||||||||
||||Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|||||
|1 + Σ 5 to<br>9|XAF63LE|10|Pension<br>entitlements|||||||||||||
||XP1|11|Output|||||||||||||

PE-CONS 64/1/22 REV 1 127

# ANNEX II EN

**(1)** The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to reflect the
outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand, and experts in ageing
populations working under the auspices of the Economic Policy Committee, on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of
this Regulation.
**(2)** Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.
**(3)** Schemes organised by general government for its current and former employees.
**(4)** These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts.
**(5)** Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.
**(6)** These supplements represent the return on members’ claims on pension schemes, both through investment income on defined contribution schemes’ assets and for defined
benefit schemes through the unwinding of the discount rate applied.
**(7)** A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.

Legend:

Not applicable

Data which is not in the core accounts

ʼ

.

PE-CONS 64/1/22 REV 1 128

# ANNEX II EN

**ANNEX III**

List of legal acts which are repealed

Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002

amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination

of Member States’ payments to the VAT-based own resource (OJ L 58, 28.2.2002, p. 1)

Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on

quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, p. 1)

Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003

amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of

the main aggregates of national accounts, to the derogations concerning the transmission of the

main aggregates of national accounts and to the transmission of employment data in hours worked

(OJ L 180, 18.7.2003, p. 1)

Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on

quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1)

Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on

the compilation of quarterly non-financial accounts by institutional sector

(OJ L 191, 22.7.2005, p. 22)

PE-CONS 64/1/22 REV 1 1

# ANNEX III EN

Regulation (EC) No 1392/2007 of the European Parliament and of the Council of

13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission

of national accounts data (OJ L 324, 10.12.2007, p. 1)

Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009

amending Council Regulation (EC) No 2223/96 on the European system of national and regional

accounts in the Community as regards the implementing powers conferred on the Commission

(OJ L 126, 21.5.2009, p. 11)

Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and

transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1)

Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council

Regulation (EC) No 2223/96 with respect to short-term public finance statistics

(OJ L 29, 4.2.2000, p. 4)

Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council Regulation

(EC) No 2223/96 on the European system of national and regional accounts in the Community as

concerns the principles for measuring prices and volumes (OJ L 340, 16.12.1998, p. 33)

Commission Decision 2002/990/EC of 17 December 2002 further clarifying Annex A to Council

Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in

national accounts (OJ L 347, 20.12.2002, p. 42)

PE-CONS 64/1/22 REV 1 2

# ANNEX III EN