Source: EURLEX
Language: en
Format: md

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 10.12.2021

COM(2021) 776 final

2021/0407(COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts

(Text with EEA relevance)

EXPLANATORY MEMORANDUM

1.CONTEXT OF THE PROPOSAL

•Reasons for and objectives of the proposal

Regulation (EU) No 549/2013
[1](#footnote1)
, which established the revised European System of Accounts (ESA 2010), includes a conceptual basis (Annex A) and a transmission programme of data to be transmitted to Eurostat (Annex B). Since the introduction of ESA 2010 in 2014, there has been an evolution in a key statistical classification upon which it is based (a new Classification of Individual Consumption by Purpose, or COICOP
[2](#footnote2)
) and also an evolution in the needs of users for national accounts data.

The Commission therefore believes that it is appropriate to amend Regulation (EU) No 549/2013 to update references to the COICOP classification and to update the transmission programme to reflect new user needs

In addition, the Commission believes that it is opportune to repeal 11 legal acts relating to the previous European System of Accounts (ESA 1995)
[3](#footnote3)
, as these acts are no longer relevant.

•Consistency with existing policy provisions in the policy area

The proposal is fully consistent with existing statistical provisions in Union legislation.

•Consistency with other Union policies

The national accounts data which are prepared and transmitted under Regulation (EU) No 549/2013 are widely used for Union policy purposes and the revisions proposed will enhance the availability of data for users.

2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY

•Legal basis

Article 338 of the Treaty on the Functioning of the European Union (TFEU) provides the legal basis for European statistics. Acting in accordance with the ordinary legislative procedure, the European Parliament and the Council adopt measures to ensure that statistics are produced where this is necessary to enable the Union to perform its role. Article 338 TFEU sets out the requirements for producing European statistics necessary for the performance of the activities of the Union, which must meet certain standards of impartiality, reliability, objectivity, scientific independence, cost-effectiveness and statistical confidentiality without entailing excessive burdens on economic operators.

•Subsidiarity (for non-exclusive competence)

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

The proposal for this Regulation has been drafted with a view to retaining the relevance of the ESA 2010 with respect to its conceptual basis and to its transmission programme. Member States acting independently cannot sufficiently achieve the objectives of the proposed action with the view of ensuring comparability, reliability and exhaustiveness. Action can be taken more efficiently at EU level, on the basis of an EU legal act.

The Union may therefore adopt measures in this area in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty

•Proportionality

The proposal complies with the proportionality principle. The need to update the link to a key classification, and to address user needs in the transmission programme, can be met through a limited amendment to Regulation (EU) No 549/2013.

In accordance with the principle of proportionality, the regulation proposed confines itself to the minimum required to achieve its objective and does not go beyond what is necessary for that purpose.

•Choice of the instrument

Given the objectives and content of the proposal and the fact that this is a proposal amending an existing regulation, a regulation is the most appropriate instrument.

3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS

•Ex-post evaluations/fitness checks of existing legislation

Based on Commission standards, Eurostat’s system for evaluating existing legislation, including the evaluation of the European Statistical Programme
[4](#footnote4)
 was followed, and formed a central part of the whole process. In addition, user surveys are conducted every year in order to obtain better knowledge about users, their needs and their satisfaction with the services provided by Eurostat. Evaluation results are used by Eurostat to improve the process of producing statistical information and its statistical output. They feed into various strategic plans, such as the work programme and the management plan.

A “Report from the Commission to the European Parliament and the Council on the application of ESA 2010” was adopted on 29 June 2018 (COM(2018)506 final). In addition, several expert meetings have taken place with Member States and major stakeholders. In particular, the main stakeholders of ESA 2010 are Commission services, Member States, and EU and international organisations like the ECB and the OECD, which have been closely involved in developments and discussions. There is a consensus among practitioners that minor changes in the ESA 2010 Regulation are necessary. This became evident after Eurostat carried out a prioritisation survey at the beginning of 2018 and was confirmed in the conclusions of several subsequent expert groups on national accounts, particularly of the Directors of Macroeconomic Statistics and the dedicated task force on ESA 2010 cross-domain consistency.

•Stakeholder consultations

Considering that the proposed amendment of Regulation (EU) No 549/2013 would not have any significant impact on society or the economy (see the explanation below), the Commission (Eurostat) consulted the European Statistical System Committee, as the national statistical institutes (NSIs) are responsible for coordinating all activities relating to European statistics at national level.

•Collection and use of expertise

The issues underlying the proposal were discussed in meetings of the Directors of Macroeconomic Statistics (DMES), and its sub-groups, over 2020-21 and two rounds of written consultations were carried out. The input of major stakeholders in the European Commission services and outside (for example, the European Central Bank) was obtained. Furthermore there was a discussion with the Economic and Financial Committee’s Sub-Committee on Statistics in June 2021.

The European Statistical System Committee (ESSC) adopted an opinion at its meeting on 29 October 2021.

•Impact assessment

No impact assessment was conducted, as the proposal does not have significant economic, social or environmental consequences and imposes no additional burden on businesses or the public.

•Regulatory fitness and simplification

The proposal meets the simplification objectives of the REFIT programme partly by synchronising data transmission for GNI own resources with data transmission for other national accounting purposes, partly by switching to ESA 2010 for own resources in order to avoid Member States producing a double set of accounts, one on ESA 2010 and one on ESA 95.

Since the proposal only affects the national accountants in Member States, businesses are unaffected by the proposal.

•Fundamental rights

Not applicable.

4.BUDGETARY IMPLICATIONS

No supplementary budgetary resources are needed.

5.OTHER ELEMENTS

•Implementation plans and monitoring, evaluation and reporting arrangements

As the proposed amendments are based on the existing voluntary data transmissions and those based on gentlemen’s agreements, implementation would be limited to including the new provisions in the legislation, and will be monitored as legally required.

•Explanatory documents (for directives)

None

•Detailed explanation of the specific provisions of the proposal

The proposal relates to an amendment of Regulation (EU) No 549/2013 in two respects:

i) Amendments to Annex A (the conceptual basis of ESA 2010)

The national accounts are based on internationally recognised statistical classifications, which ensure the comparability of data between countries. These classifications are periodically updated to improve their relevance for users. The Classification of Individual Consumption by Purpose (COICOP), was updated in 2018 and the references in Annex A to COICOP must be amended to reflect the updated classification.

The opportunity is also taken to update Annex A to correct minor textual inconsistencies that have been identified during its implementation in Member States.

ii) Amendments to Annex B (the transmission programme of ESA 2010)

Given the importance of national accounts data for policy purposes and broader user needs in the European Union, developments in the needs of these users must be taken into account. The proposal reflects these evolving user needs and in particular the following:

·Expanding the availability of Government Finance Statistics, notably in respect of interactions with the institutions and bodies of the EU and the structure of government debt.

·Providing an updated legislative basis for the transmission of quarterly non-financial accounts for general government at t+3 months delay. The data is being transmitted by Member States on a voluntary basis.

·Improvement of the timeliness of the transmission of some tables, for example the transmission of annual financial accounts at t+4 months delay and the transmission of COFOG data at t+11 months delay. The latter is expected to facilitate its use in policy processes.

·Strenghening the consistency across tables, notably by amending the deadline arrangements for transmission of quarterly non-financial sector accounts data.

·Providing a legislative basis for the voluntary transmission of statistics which had been transmitted by Member States on a gentlemen’s agreement basis in the past, for example GDP and employment flash estimates at t+30 and t+45 days delay.

The proposal also provides for the improvement of the availability of metadata accompanying national accounts data, and to strengthen the consistency of data between tables, particularly for quarterly data.

In addition, the proposal takes the opportunity to repeal 11 legal acts which relate to the former European System of Accounts (ESA 1995) and are no longer relevant since ESA 2010 has been implemented.
   

2021/0407 (COD)

Proposal for a

REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL

amending Regulation (EU) No 549/2013 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 
[5](#footnote5)
,

Acting in accordance with the ordinary legislative procedure,

Whereas:

(1)Regulation (EU) No 549/2013 of the European Parliament and of the Council 
[6](#footnote6)
, which established the revised European System of Accounts (ESA 2010), 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 should be corrected.

(4)Annex B to Regulation (EU) No 549/2013 (the “transmission programme”) provides for a set of tables of national accounts data to be transmitted for Union purposes within specified time limits.

(5)The transmission programme of national accounts data should be updated to take into account changing user needs and new policy priorities, and the development of new economic activities in the Union.

(6)The 49th Session of the United Nations Statistical Commission considered and endorsed the revised classification for the Classification of Individual Consumption by Purpose (COICOP 2018), as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous classification (COICOP 1999) in both Annex A and Annex B, and therefore those references should be updated.

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

(8)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
[7](#footnote7)
, eleven legal acts based on the previous European System of Accounts, established by Council Regulation (EC) No 2223/96
[8](#footnote8)
, are no longer relevant. The measures set out in this Regulation should replace those of Regulations (EC) No 359/2002
[9](#footnote9)
, (EC) No 1267/2003
[10](#footnote10)
, (EC) No 1392/2007
[11](#footnote11)
, (EC) No 400/2009
[12](#footnote12)
, (EC) No 1221/2002
[13](#footnote13)
, (EC) No 501/2004
[14](#footnote14)
 and (EC) No 1161/2005
[15](#footnote15)
 of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004
[16](#footnote16)
 and Regulation (EC) No 264/2000
[17](#footnote17)
 and Decisions 2002/990/EC
[18](#footnote18)
 and 98/715/EC of the Commission
[19](#footnote19)
.  Those acts should therefore be repealed.

(9)This Regulation shall enter into force on 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.

(10)Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data, cannot be sufficiently achieved by the Member States and can therefore 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.

(11)The European Statistical System Committee has been consulted. 

HAVE ADOPTED THIS REGULATION:

Article 1

Annex A to Regulation (EU) No 549/2013 shall be amended by the text set out in Annex 1 to this Regulation.

Article 2

Annex B to Regulation (EU) No 549/2013 shall be replaced by Annex 2 to this Regulation.

Article 3

The legal acts set out in Annex 3 to this Regulation are repealed.

Article 4

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

It shall apply from 1 September 2024.

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

Done at Brussels,

For the European Parliament
   For the Council

The President
   The President

:   [(1)](#footnoteref1)
       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).
:   [(2)](#footnoteref2)
       Endorsed by the 49th Session of the United Nations Statistical Commission.
:   [(3)](#footnoteref3)
       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](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:1996:310:TOC)
    ).
:   [(4)](#footnoteref4)
       See http://ec.europa.eu/eurostat/web/quality/evaluation
:   [(5)](#footnoteref5)
       OJ C […], […], p. […].
:   [(6)](#footnoteref6)
       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).
:   [(7)](#footnoteref7)
       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).
:   [(8)](#footnoteref8)
       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](https://eur-lex.europa.eu/legal-content/EN/AUTO/?uri=OJ:L:1996:310:TOC)
    ).
:   [(9)](#footnoteref9)
       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).
:   [(10)](#footnoteref10)
       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).
:   [(11)](#footnoteref11)
       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).
:   [(12)](#footnoteref12)
       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).
:   [(13)](#footnoteref13)
       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).
:   [(14)](#footnoteref14)
       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).
:   [(15)](#footnoteref15)
       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).
:   [(16)](#footnoteref16)
       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).
:   [(17)](#footnoteref17)
       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).
:   [(18)](#footnoteref18)

       Commission Decision of 17 December 2002 (2002/990/EC) further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (notified under document number C(2002) 5054).
:   [(19)](#footnoteref19)
       Commission Decision of 30 November 1998 (98/715/EC) 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 (notified under document number C(1998) 3685).

[Top](#document1)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 10.12.2021

COM(2021) 776 final

ANNEX

to the

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts

ANNEX 1

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

1.Paragraph 1.51(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.Paragraph 1.51 (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.Diagram in paragraph 1.118 is labelled:

“Diagram 1.1 - A diagram of the sequence of accounts”

4.In Paragraph 3.98 the following text “ Final consumption expenditure (P.3) by government includes two categories of expenditures, similar to those by NPISHs:” is replaced by the following:

“Final consumption expenditure (P.3) by general government includes two categories of transactions, similar to those by NPISHs:”

5.Paragraph 3.105 is replaced by the following:

“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:

“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.”

7.Paragraph 3.132(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:

“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 text, “The transfer of existing goods is recorded as a negative expenditure (acquisition) for the seller and a positive expenditure (acquisition) for the purchaser”, 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 following text is deleted:

“Other subsidies on production (D.39) are recorded as resources in the generation of income accounts of the industries or sectors which receive them.”

11.Paragraph 4.50 is replaced by the following:

“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.”

13.Paragraph 4.93(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 5.117 is replaced by the following:

“The distinction between transactions in loans (F.4) and transactions in deposits (F.22) is that a creditor offers a non-standardised non-negotiable contract in the case of a loan, but not in the case of a deposit.”

15.Paragraph 5.235 is replaced by the following:

“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.”

16.Paragraph 5.236(c) is replaced by the following:

“(c) rental of buildings accruing over time; and”

17.Paragraph 7.88 is replaced by the following:

“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.”

18.In Chapter 8, Table 8.1 is replaced by the following: 

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

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Accounts | | | | | | | | | Balancing items | | Main aggregates |
| Full sequence of accounts for institutional sectors | | | | | | | | | | | |
| Current accounts | I. | Production account | I. | Production account |  |  |  |  | B.1g | Value added, gross | Gross domestic product (GDP) |
|  | II. | Distribution and use of income accounts | II.1 | Primary distribution of income accounts | II.1.1 | Generation of income account |  |  | B.2g  B.3g | Operating surplus, gross  Mixed income, gross |  |
|  |  |  |  |  | II.1.2 | Allocation of primary income account | II.1.2.1 | Entrepreneurial income account | B.4g | Entrepreneurial income, gross |  |
|  |  |  |  |  |  |  | II.1.2.2 | Allocation of other primary income account | B.5g | Balance of primary incomes, gross | Gross national income (GNI) |
|  |  |  | II.2 | Secondary distribution of income account |  |  |  |  | B.6g | Disposable income, gross | Gross national disposable income |
|  |  |  | II.3 | Redistribution of income in kind account |  |  |  |  | B.7g | Adjusted disposable income, gross |  |
|  |  |  | II.4 | Use of income account | II.4.1 | Use of disposable income account |  |  | B.8g | Saving, gross | Gross national saving |
|  |  |  |  |  | II.4.2 | Use of adjusted disposable income account |  |  |  |  |  |
| Accumulation accounts | III. | Accumulation accounts | III.1 | Capital account | III.1.1 | Change in net worth due to saving and capital transfers account |  |  | B.101 | Change in net worth due to saving and capital transfers |  |
|  |  |  |  |  | III.1.2 | Acquisition of non-financial assets account |  |  | B.9 | Net lending/net borrowing |  |
|  |  |  | III.2 | Financial account |  |  |  |  | B.9F | Net lending/net borrowing |  |
|  |  |  | III.3 | Other changes in assets account | III.3.1 | Other changes in volume of assets account |  |  | B.102 | Changes in net worth, due to other changes in volume of assets |  |
|  |  |  |  |  | III.3.2 | Revaluation accounts |  |  | B.103 | Changes in net worth due to nominal holding gains/losses |  |
|  |  |  |  |  |  |  | III.3.2.1 | Neutral holding gains/losses account | B.1031 | Changes in net worth due to neutral holding gains/losses |  |
|  |  |  |  |  |  |  | III.3.2.2 | Real holding gains/losses account | B.1032 | Changes in net worth due to real holding gains/losses |  |
| Balance sheets | IV. | Balance sheets | IV.1 | Opening balance sheet |  |  |  |  | B.90 | Net worth | National worth |
|  |  |  | IV.2 | Changes in balance sheet |  |  |  |  | B.10 | Changes in net worth, total | Changes in national worth |
|  |  |  | IV.3 | Closing balance sheet |  |  |  |  | B.90 | Net worth | National worth |
| Transaction accounts |  |  |  |  |  |  |  |  |  |  |  |
|  | 0. | Goods and services account |  |  |  |  |  |  |  |  |  |
| Rest of the world account (external transactions account) | | | | | | | | | | | |
| Current account | V. | Rest of the world account | V.I | External account of goods and services |  |  |  |  | B.11 | External balance of goods and services | External balance of goods and services |
|  |  |  | V.II | External account of primary income and current transfers |  |  |  |  | B.12 | Current external balance | Current external balance |
| Accumulation accounts |  |  | V.III | External accumulation accounts | V.III.1 | Capital account | V.III.1.1 | Changes in net worth due to current external balance and capital transfers account | B.101 | Changes in net worth due to current external balance and capital transfers |  |
|  |  |  |  |  |  |  | V.III.1.2 | Acquisition of non-financial assets account | B.9 | Net lending/net borrowing |  |
|  |  |  |  |  | V.III.2 | Financial account |  |  | B.9F | Net lending/net borrowing | Net lending/net borrowing |
|  |  |  |  |  | V.III.3 | Other changes in assets account | V.III.3.1 | Other changes in volume of assets account | B.102 | Changes in net worth, due to other changes in volume of assets |  |
|  |  |  |  |  |  |  | V.III.3.2 | Revaluation accounts | B.103 | Changes in net worth, due to nominal holding gains/losses |  |
| Balance sheets |  |  | V.IV | External assets and liabilities account | V.IV.1 | Opening balance sheet |  |  | B.90 | Net worth | Net external financial position |
|  |  |  |  |  | V.IV.2 | Changes in balance sheet |  |  | B.10 | Changes in net worth |  |
|  |  |  |  |  | V.IV.3 | Closing balance sheet |  |  | B.90 | Net worth | Net external financial position |

”

19.Paragraph 9.61 is replaced by the following:

“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.”

20.Paragraph 10.27 is replaced by the following:

“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 (20).”

Footnote 20 to paragraph 10.27 is replaced by the following:

“Eurostat, Handbook on prices and volume measures in national accounts, 2016.”

21.Footnote 22 to paragraph 10.56 is replaced by the following:

“Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.”

22.In paragraph 14.06 the text, “FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see part VI).” 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).”

23.In Chapter 15, Table 15.4 is replaced by the following:

“

|  |  |
| --- | --- |
| Type of transaction / other economic flow | Type of use/purchase and type of asset and type of payment |
| Intermediate consumption | Operating lease of produced assets, e.g. machines and intellectual property rights  Regular payments by corporations for the delivery of water  FISIM services related to the provision of a financial lease |
| Consumption of fixed capital | Only for produced assets, and for the economic owner |
| Final consumption expenditure | Operating lease of consumer durables  Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement |
| Purchase of non-financial assets |  |
| Fixed capital formation | Purchase of produced assets (including when financed via a financial lease) |
| Acquisition of natural resources | Purchase of a natural resource including the right to use to extinction  Purchase of the right to use a natural resource for an extended period e.g. a fishing quota |
| Acquisition of other non-produced assets | Transferable time-share arrangements  Purchase of a contract transferable to a third party  Contracts for future production, for example contracts with footballers and writers |
| Payment as property income | Resource lease, i.e. payment for short-term use of natural resource |
| Rent | Regular payments for the right to extract water  Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan |
| Income transfer | Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme  Emission permits issued by the government to control total emissions |
| Other taxes on production |  |
| Financial transaction: loan | Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan |
| Other change in volume of assets | Exhaustion of natural resources by the owner  Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources) |
| Change in the price of assets | Expiry of contracts, licences and permits recorded as assets |

”

24.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. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”, 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. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”

25.Paragraph 15.32 is replaced by the following:

“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.”

26.Paragraph 15.35 is replaced by the following:

“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.”

27.In Chapter 16, Table 16.1 is replaced by the following: 

“

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Uses | | | | | | | | | | Resources | | | | | | | | | |
|  |  |  | 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 entries of the | |  | | | | | | | | | | | | | | Corresponding entries of the | |  |
| Total | Goods and services account | Rest of the world account | Total economy | NPISHs | Households | General government | Financial corporations | Non-financial corporations |  | Transactions and balancing items | Non-financial corporations | Financial corporations | General government | Households | NPISHs | Total economy | Rest of the world | Goods and services account | Total |
|  |  |  |  |  |  |  |  |  |  | External account |  |  |  |  |  |  |  |  |  |
| 0 |  | 0 |  |  |  |  |  |  | P.62 | Exports in services |  |  |  |  |  |  |  | 0 | 0 |
| 0 | 0 |  |  |  |  |  |  |  | P.72 | Imports in services |  |  |  |  |  |  | 0 |  | 0 |
|  |  |  |  |  |  |  |  |  |  | Production account |  |  |  |  |  |  |  |  |  |
| 6 | 6 |  |  |  |  |  |  |  | P.1 | Output |  | 6 |  |  |  | 6 |  |  | 6 |
| 4 |  | 0 | 4 | 0 | 3 | 0 | 0 | 1 | P.2 | Intermediate consumption |  |  |  |  |  |  |  | 4 | 4 |
|  |  |  |  |  |  |  |  |  |  | Distribution of primary income account |  |  |  |  |  |  |  |  |  |
| 6 |  |  | 6 |  |  |  | 6 |  | D.441 | Property income attributable to insurance policy holders | 5 | 0 | 0 | 1 | 0 | 6 | 0 |  | 6 |
|  |  |  |  |  |  |  |  |  |  | Secondary distribution of income account |  |  |  |  |  |  |  |  |  |
| 44 |  | 1 | 43 | 0 | 31 | 4 | 0 | 8 | D.711 | Net non-life insurance premiums |  | 44 |  |  |  | 44 |  |  | 44 |
| 45 |  | 0 | 45 |  |  |  | 45 |  | D.721 | Non-life insurance claims | 6 | 0 | 1 | 35 | 0 | 42 | 3 |  | 45 |
|  |  |  |  |  |  |  |  |  |  | Use of disposable income account |  |  |  |  |  |  |  |  |  |
| 2 |  |  | 2 |  | 2 |  |  |  | P.3 | Final consumption expenditure |  |  |  |  |  |  |  | 2 | 2 |
|  |  |  |  |  |  |  |  |  |  | Financial balance sheet (opening) |  |  |  |  |  |  |  |  |  |
| 74 |  | 0 | 74 |  | 40 | 0 | 9 | 25 | AF.61 | Non-life insurance technical reserves |  | 74 |  |  |  | 74 |  |  | 74 |
|  |  |  |  |  |  |  |  |  |  | Financial balance sheet (closing) |  |  |  |  |  |  |  |  |  |
| 81 |  | 0 | 81 | 0 | 44 | 0 | 11 | 25 | AF.61 | Non-life insurance technical reserves |  | 81 |  |  |  | 81 |  |  | 81 |
|  |  |  |  |  |  |  |  |  |  | Financial transaction |  |  |  |  |  |  |  |  |  |
| 7 |  | 0 | 7 | 0 | 4 | 0 | 2 | 1 | F.61 | Non-life insurance technical reserves |  | 7 |  |  |  | 7 |  |  | 7 |
|  |  |  |  |  |  |  |  |  |  | Revaluation account |  |  |  |  |  |  |  |  |  |
| 0 |  | 0 | 0 | 0 | 0 | 0 | 0 | 0 | AF.61 | Non-life insurance technical reserves |  | 0 |  |  |  | 0 |  |  | 0 |

”

28.Paragraph 17.148 is replaced by the following:

“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.”

29.Paragraph 17.165 is replaced by the following:

“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.”

30.Footnote 29 to paragraph 18.26 is replaced by the following:

“United Nations, International merchandise trade statistics: Concepts and definitions, 2010.”

31.In paragraphs 20.57, 20.63, 20.65 the text, “(excluding social security)”, is replaced by the following:

“(excluding social security funds)”

32.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 |

”

33.Paragraph 20.77 is replaced by the following:

“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).”

34.In paragraph 20.84 the box 20.1 is replaced by the following:

“

|  |  |  |
| --- | --- | --- |
| ESA resources | | 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 revenue |
| D.2 | Taxes on production and imports (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 | 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 |
|  |  |  |
| ESA uses and capital transactions | | 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 kind | Social benefits other than ST in kind |
| D.632 | Social transfers in kind via market producers | Social transfers in kind via market producers |
| D.7 | Other current transfers | Other current expenditure |
| D.8 | Adjustment for the change in pension entitlements | Other current expenditure |
| P.31 | Individual consumption expenditure on market output | Social transfers in kind via market producers |
| P.31 | Individual consumption expenditure on non-market output | Not accounted for in Total expenditure |
| P.32 | Collective consumption expenditure | Not accounted for in Total expenditure |
| P.5 | Gross capital formation | Capital expenditure |
| NP | Acquisition less disposal of non-produced assets | Capital expenditure |
| D.92p | Investment grant (payable) | Capital expenditure |
| D.99p | Other capital transfers (payable) | Capital expenditure |

|  |  |  |  |
| --- | --- | --- | --- |
|  |  | |  |
|  | In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why. | |  |
|  |  | |  |
|  | The ESA central framework | |  |
|  |  | |  |
|  | The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs. | |  |
|  |  | |  |
|  | Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government. | |  |
|  |  | |  |
|  | 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. | |  |
|  |  | |  |
|  | The ESA GFS presentation of statistics | |  |
|  |  | |  |
|  | The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind. | |  |
|  |  | |  |
|  | Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9). | |  |
|  |  | |  |
|  | The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government. | |  |
|  |  | |  |
|  |  | |  |
|  | P.3 = P.132 + D.632 |  |  |
|  |  | |  |

”

35.Paragraph 20.90 is replaced by the following:

“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.”

36.Paragraph 20.130 is replaced by the following:

“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.”

37.Paragraph 20.158 is replaced by the following:

“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.”

38.Paragraph 21.22 is replaced by the following:

“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.”

39.Paragraph 22.13 is replaced by the following:

“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;

(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; 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 the non-profit institutions serving households (NPISHs) and general government sectors, i.e. their social transfers in kind. Together all 15 items represent actual final consumption by households.”

40.Paragraph 22.14 is replaced by the following:

“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 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 non-profit institutions serving households. For example, it can describe the role of government in providing housing, health and education.”

41.Paragraph 22.16 is replaced by the following:

“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;

(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.”

42.Paragraph 23.05 is replaced by the following:

“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.”

43.In Chapter 23, 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 |
| 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 |

”

44.In Chapter 23, the text and the table inserted under the heading “Consumer durables” is 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 |  |
| 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 | Motor cycles |
| 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 sound and pictures |
| XDHHCE33 | Photographic and cinematographic equipment and optical 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 |

”

45.In Chapter 23, the table inserted under the heading “CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)” is replaced by the following:

“

|  |  |
| --- | --- |
| 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 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 |
| 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 |
| 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 |
| 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 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 |

”

[Top](#document2)

![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 10.12.2021

COM(2021) 776 final

ANNEX

to the

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts

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 shall be transmitted, the reference periods required as well as the timeliness of transmission.

|  |  |  |  |
| --- | --- | --- | --- |
| Overview of the data tables(1) | | | |
| Table No | Subject of the tables | Deadline t + months (days where specified) | Period covered |
| 1F | Flash estimates of GDP and employment — quarterly voluntary transmissions | Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days | The latest reported quarter |
| 1Q | National accounts main aggregates — quarterly | 2/(3) | 1995Q1 onwards |
| 1A | National accounts main aggregates — annual | 2/(3)/9 | 1995 onwards |
| 2 | Main aggregates of general government and its subsectors — annual | 3/9 | 1995 onwards |
| 3 | Main aggregates by economic activity — annual | 9/21 | 1995 onwards |
| 5 | Household final consumption expenditure by purpose — annual | 9 | 1995 onwards |
| 6 | Financial accounts by sector (transactions) — annual | 4/9 | 1995 onwards |
| 7 | Balance sheets for financial assets and liabilities by sector — annual | 4/9 | 1995 onwards |
| 8 | Non-financial accounts by sector — annual | 9 | 1995 onwards |
| 801 | Non-financial accounts by sector — quarterly – non-adjusted | 85 days/(3) | 1999Q1 onwards |
| 801SA | Non-financial accounts by sector — quarterly - seasonally and calendar adjusted data | 85 days + 3 working days | 1999Q1 onwards |
| 9 | Detailed tax and social contribution revenue including the list of taxes and social contributions according to national classification — annual | 9 | 1995 onwards |
| 10 | Main aggregates by region, NUTS levels 2 and 3 — annual | 12/24 | 2000 onwards |
| 11 | General government expenditure by function (COFOG) — annual | 11 | 1995 onwards |
| 13 | Household accounts by region, NUTS level 2 — annual | 24 | 2000 onwards |
| 15 | Supply table at basic prices including transformation into purchasers' prices — annual | 36 | 2010 onwards |
| 16 | Use table at purchasers' prices — annual | 36 | 2010 onwards |
| 17 | Symmetric input-output table at basic prices — five yearly | 36 | 2010 onwards |
| 20 | Cross classification of fixed assets by economic activity and by asset (stocks) — annual | 24 | 2000 onwards |
| 22 | Cross classification of gross fixed capital formation by economic activity and by asset (transactions) — annual | 9/24 | 1995 onwards |
| 25 | Non-financial accounts of general government — quarterly | 3 | 2002Q1 onwards |
| 26 | Balance sheets for non-financial assets — annual | 24 | 1995 onwards |
| 27 | Financial accounts and balance sheets of general government — quarterly | 85 days/3 | 1999Q1 onwards |
| 28 | General government gross debt (Maastricht debt) — quarterly | 3 | 2000Q1 onwards |
| 28A | General government gross debt (Maastricht debt) structure —annual | 100 days/283 days | Previous 4 reference years |
| 29 | Accrued-to-date pension entitlements in social insurance — three yearly | 24 | 2012 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.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 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 sent with a flag indicating the temporary embargo on publication as well as the embargo date and time for dissemination.

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.The specific requirements of metadata for each table will be agreed between the Commission (Eurostat) and Member States through consultations with the relevant technical groups, and – within the context of the Transmission programme - should avoid the duplication of requests of the same information collected in other processes and tables.

10.Member States shall inform the Commission (Eurostat) of major methodological or other changes that affect the data transmitted. This information shall be provided in the form of metadata accompanying the transmitted data allowing the Commission (Eurostat) to assess the changes and inform users of such changes. Where the metadata concern confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.

11.Metadata on methods and sources shall be sent when the method and sources are implemented in the transmitted data table and each time when a change takes place. These metadata shall provide short explanations on the methods and source data used to compile the table in line with Annex A to this Regulation.

12.Metadata on deviations from concepts and definitions shall be sent with each data transmission only when the concepts and definitions specified in Annex A to this Regulation are not implemented. These metadata shall provide short explanations on the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A to this Regulation are not implemented.

13.Metadata on major events such as major data revisions, data inconsistencies, outliers, breaks in time series as well as unusual zero and negative values shall be sent only when such events occur in the transmitted data. These metadata shall provide short explanations on the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.

14.In all cases, metadata on routine revisions shall provide explanations on the reasons for updating the time series and the variables affected.

15.Metadata on data inconsistencies shall provide short explanations regarding the reasons for the lack of consistency of variables within a data table, between the annual and quarterly frequencies of data tables where applicable and between identical variables of accounts reported across data tables for each given data transmission when differences are present.

16.Metadata on seasonal adjustment shall be sent once when a method is implemented in the transmitted data and each time when the method is updated. These metadata shall provide short explanations regarding the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects and benchmarking to annual data.

17.Upon request by the Commission (Eurostat), Member States shall provide clarifications on the transmitted metadata and include other information of relevance to data users.

18.Variables that are not applicable in a Member State shall be transmitted with the appropriate flag. Explanation shall be provided where requested by the Commission (Eurostat).

Transmission deadlines

19.The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.

20.Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority no later than the day they are published.

21.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.

22.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.

Consistency

23.The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables should be numerically consistent when they have the same deadline or they are retransmitted at the same deadline with other tables.

24.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.

|  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- |
| Tables 1Q and 1A — Quarterly (Q) and annual (A) national accounts main aggregates. | | | | | |
| T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period. The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be consistent with T1A at t+9 months.  Data in 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 should be transmitted with the highest precision available but limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3 decimals for data expressed in thousand persons. | | | | | |
| Code | List of variables | Q data  T+2/(3) months | A data  T+2/(3)/9 months | Break-  down | Unit |
| B.1\*g | Gross domestic product at market prices | X | x |  | CUP,PYP,CLV |
|  | Main output aggregates | | | | |
| B.1g | Gross value added at basic prices | X | x | A\*10 | CUP,PYP,CLV |
| D.21-D.31 | Taxes less subsidies on products | X | x |  | CUP,PYP,CLV |
| D.21 | Taxes on products | O | t+9 |  | CUP,PYP,CLV |
| D.31 | Subsidies on products | O | t+9 |  | CUP,PYP,CLV |
|  | Main expenditure aggregates | | | | |
| B.1\*g | Gross domestic product at market prices | X | x |  | CUP,PYP,CLV |
| P.3\_S1 | Total final consumption expenditure | X | x |  | CUP,PYP,CLV |
| P.3\_S14 | Household final consumption expenditure (domestic concept) | X | x |  | CUP,PYP,CLV |
| Of which | Breakdowns by Durability (DUR) |  |  |  |  |
|  | -Durable goods | X | x | DUR | CUP,PYP,CLV |
|  | -Other goods and services | X | x | DUR | CUP,PYP,CLV |
|  | --Semi-durable goods | O | t+9 | DUR | CUP,PYP,CLV |
|  | --Non-durable goods | O | t+9 | DUR | CUP,PYP,CLV |
|  | --Services | O | t+9 | DUR | CUP,PYP,CLV |
| P.3\_S1M | Final consumption expenditure of households and NPISH's (national concept) | X | x |  | CUP,PYP,CLV |
| P.3\_S14 | Household final consumption expenditure (national concept) | X | x |  | CUP,PYP,CLV |
| P.3\_S15 | Final consumption expenditure of NPISHs | X | x |  | CUP,PYP,CLV |
| P.3\_S13 | General Government final consumption expenditure | x | x |  | CUP,PYP,CLV |
| P.31\_S13 | Individual consumption expenditure | x | x |  | CUP,PYP,CLV |
| P.32\_S13 | Collective consumption expenditure | x | x |  | CUP,PYP,CLV |
| P.41 | Actual individual consumption | x | x |  | CUP,PYP,CLV |
| P.5 | Gross capital formation | x | x |  | CUP,PYP,CLV |
| P.51g | Gross fixed capital formation | x | x |  | CUP,PYP,CLV |
| Of which | Breakdowns by asset type (AN\_F6) |  |  |  |  |
| AN.111 | Dwellings | x | x | AN\_F6 | CUP,PYP,CLV |
| AN.112 | Other buildings and structures | x | x | AN\_F6 | CUP,PYP,CLV |
| AN.113 + AN.114 | Machinery and equipment + weapon systems | x | x | AN\_F6 | CUP,PYP,CLV |
| AN.1131 | Transport equipment | x | x | AN\_F6 | CUP,PYP,CLV |
| AN.1132 | ICT equipment | o | o | AN\_F6 | CUP,PYP,CLV |
| AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | o | AN\_F6 | CUP,PYP,CLV |
| AN.115 | Cultivated biological resources | x | x | AN\_F6 | CUP,PYP,CLV |
| AN.117 | Intellectual property products | x | x | AN\_F6 | CUP,PYP,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,CLV |
| P.61 | Exports of goods | o | o | GEO | CUP,PYP,CLV |
| P.62 | Exports of services | o | o | GEO | CUP,PYP,CLV |
| P.7 | Imports of goods (fob) and services | x | x | GEO | CUP,PYP,CLV |
| P.71 | Imports of goods | o | o | GEO | CUP,PYP,CLV |
| P.72 | Imports of services | o | o | GEO | CUP,PYP,CLV |
| 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 | | | | |
| B.2g + B.3g | Gross operating surplus and gross mixed income | x | x |  | CUP |
| D.2-D.3 | Taxes less subsidies on production and imports | 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 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 |
| 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  (thousands of persons) | x | x |  | PS |
| EMP\_NC | Employment of residents  (national concept) | x | x |  | PS |
| EEM\_NC | Resident employees  (national concept) | x | x |  | PS |
| ESE\_NC | Self-employed residents  (national concept) | x | x |  | PS |
| EMP | Employment in resident production units (domestic concept) | x | x | A\*10 | PS, HW |
|  |  | o | o | A\*10 | JB, FTE |
| EEM | Employees in resident production units (domestic concept) | x | x | A\*10 | PS, HW |
|  |  | o | o | A\*10 | JB, FTE |
| ESE | Self-employed in resident production units (domestic concept) | x | x | A\*10 | PS, HW |
|  |  | o | o | A\*10 | JB, FTE |

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| 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;  Voluntary for goods and services | Unit with compulsory start year | | |
| Code | Breakdowns by counterpart area | CUP | PYP | CLV |
| B0 | EU Member States incl. EU institutions | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| U2 | Euro area (Member States and Institutions of the Euro Area) | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| U3 | Intra EU Extra Euro Area (EU member states and institutions not belonging to the Euro area) | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| 4Y | European Union institutions | o | o | o |
| D0 | Extra-EU | 2008/Q1 | 2012/Q1 | 2012/Q1 |

|  |  |  |  |
| --- | --- | --- | --- |
| 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 these estimates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them regularly each quarter at least one working day before the agreed publication date –with clear indication if 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 |

|  |  |  |
| --- | --- | --- |
| 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 at 1 million of national currency), with exceptions specified below from 1995 at t+3 and t+9 months after the end of 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 EU 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; 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 (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 should specify these payments in the sender footnotes.  Data reported shall be consistent with data reported under Regulation (EC) No 479/2009. | | |
| 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 compensation of employees (GFSM purpose) | voluntary; for the purpose of reporting in International Monetary Fund Government Finance Statistics Manual (GFSM) methodology |
| P.12\_GFSM\_P.2 | Output for own final use, cost attributable to intermediate consumption (GFSM purpose) | voluntary; see P.12\_GFSM\_P.2 |
| P.12\_GFSM\_P.51C | Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose) | voluntary; see P.12\_GFSM\_P.2 |
| P.13 | Non-market output |  |
| P.131 | Payments for non-market output |  |
|  | Memo: own resource collection costs | compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors |
| P.132 | Non-market output, other |  |
| P.11 + P.12 + P.131 | Market output, output for own final use and 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 sign |
| D.3r\_S.212 | Subsidies, revenue from the institutions and bodies of the European Union | compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors |
| B.2n | Operating surplus, net |  |
| D.2r | Taxes on production and imports, revenue | also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
| D.21r | Taxes on products, revenue | also to be transmitted for S.212 (compulsory from reference 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 (compulsory from reference 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 + 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 sign |
| D.31p | Subsidies on products, expenditure | to be reported with a positive sign |
| D.39p | Other subsidies on production, expenditure | to be reported with a positive sign |
| D.4p | Property income, expenditure |  |
| D.4p\_S.1311 | of which, to subsector central government (S.1311) |  |
| D.4p\_S.1312 | of which, to subsector state government (S.1312) |  |
| D.4p\_S.1313 | of which, to subsector local government (S.1313) |  |
| D.4p\_S.1314 | of which, to subsector social security funds (S.1314) |  |
| D.41p | Interest, expenditure |  |
| D.41Gp | Total interest before FISIM allocation, expenditure | voluntary |
| D.42p + D.43p + D.44p + 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 including holding gains, revenue | voluntary |
| D.51b + D.51c2 | Taxes on the income or profits of corporations 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 institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13. |
| D.71r | Net non-life insurance premiums, revenue | voluntary |
| D.72r | Non-life insurance claims, revenue | voluntary |
| D.73r | Current transfers within general government, revenue | voluntary |
| D.74r | Current international cooperation, revenue | voluntary |
| D.74r\_S.212 | Current international cooperation, revenue, from the institutions and bodies of the European Union | compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13. |
| D.75r | Miscellaneous current transfers, revenue | voluntary |
| D.76r | Value Added Tax and GNI - based EU own resources, revenue | when used, compulsory at S.13 level from reference year 2004 onwards |
| D.5p | Current taxes on income, wealth etc., expenditure |  |
| D.62p | Social benefits other than social transfers in 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 kind, expenditure, of which COFOG 10.2 | voluntary |
| D.62p COFOG 10.3 | Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3 | voluntary |
| D.62p COFOG 10.5 | Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5 | voluntary |
| D.632p | Social transfers in kind — purchased market production, expenditure |  |
| D.62p + D.632p | Social benefits other than social transfers in kind and social transfers in kind — purchased market production, expenditure |  |
| D.7p | Other current transfers, expenditure |  |
| D.7p\_S.1311 | of which, to subsector central government (S.1311) |  |
| D.7p\_S.1312 | of which, to subsector state government (S.1312) |  |
| D.7p\_S.1313 | of which, to subsector local government (S.1313) |  |
| D.7p\_S.1314 | of which, to subsector social security funds (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, expenditure | voluntary |
| D.74p | Current international cooperation, expenditure | voluntary |
| D.74p\_S.212 | Current international cooperation, expenditure, to the institutions and bodies of the European Union | compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13. |
| D.75p | Miscellaneous current transfers, expenditure | voluntary |
| D.76p | Value Added Tax and GNI - based EU own resources, expenditure | compulsory for S.13 from reference year 2004 onwards; 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 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 world | voluntary |
| D.9r\_S.212 | Capital transfers, revenue, from the institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13. |
| D.91r | Capital taxes, revenue |  |
| D.92r + D.99r | Investment grants and other capital transfers, revenue |  |
| D.92r | Investment grants, revenue | voluntary |
| D.99r | Other capital transfers, revenue | voluntary |
| D.9p | Capital transfers, expenditure |  |
| D.9p\_S.1311 | of which, to subsector central government (S.1311) |  |
| D.9p\_S.1312 | of which, to subsector state government (S.1312) |  |
| D.9p\_S.1313 | of which, to subsector local government (S.1313) |  |
| D.9p\_S.1314 | of which, to subsector social security funds (S.1314) |  |
| D.9p\_ S.2 | Capital transfers, expenditure, to the rest of the world | voluntary |
| D.9p\_S.212 | Capital transfers, expenditure, to the institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards;  voluntary for 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 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-financial non-produced assets |  |
| B.9 | Net lending (+) / net borrowing (—) |  |
| TE | Total expenditure |  |
| TR | Total revenue |  |
| D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign. |
| PTC | Total payable tax credits | To be transmitted on a voluntary basis for subsectors and for reference years up to 2011.  The whole amount of a payable tax credit should be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC). |
| TC | Payable tax credits that exceed the taxpayer's liability | see PTC.  The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer's liability and that are 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 |

|  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| 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 in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P51c; 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 months | t+21 months | CUP  1995 | PYP  1996 | CLV  1995 |
| P.1 | Output at basic prices by industry | A\*21 | A\*64 | x | o | o |
| P.2 | Intermediate consumption at purchaser’s prices by industry | A\*21 | A\*64 | x | o | o |
| B.1g | Gross value added at basic prices by industry | A\*21 | A\*64 | x | x | x |
| P.51c | Consumption of fixed capital by industry | A\*21 | A\*64 | x | x | x |
| B.2n+B.3n | Net operating surplus and net mixed income | A\*21 | A\*64 | x |  |  |
| D.29 – D.39 | Other taxes on production less other subsidies on production | A\*21 | A\*64 | x |  |  |
| D.1 | Compensation of employees by industry | A\*21 | A\*64 | x |  |  |
| D.11 | Wages and salaries | A\*21 | A\*64 | x |  |  |
| Employment in resident production (domestic concept DC):  Data shall be reported in persons (PS) and hours worked (HW) starting 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  A\*21  PS/HW  1995 | t+21 months  A\*64  PS  1995 | t+21 months  A\*38 HW  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 |

|  |  |  |  |
| --- | --- | --- | --- |
| Table 5 — Household final consumption expenditure by purpose — annual | | | |
| Data shall be reported at t+9 months after the reference period in 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\_S14 | Final consumption expenditure of resident and non-resident households on the 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 territory |  | CUP,PYP,CLV |
| P.31\_S14 | Final consumption expenditure of resident households on the economic territory and abroad | National – NC | CUP,PYP,CLV |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 6 — Financial accounts by sector — annual | | | | | | | | | | | | | | | | | | | | | |
| Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995.   The following sub-sectors 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 sub-sectors 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 sub-sectors 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 Members 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 should represent the actual composition at the end of the last reference period (‘fixed composition’).   |  |  |  | | --- | --- | --- | | Table 6 | Consolidated | Non-consolidated | | Transactions | mandatory | mandatory | | Other changes in volume | voluntary | mandatory | | Revaluation accounts | voluntary | mandatory | | Counterpart information\* |  | voluntary |   \* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:  S.11 Non-financial corporations  S.12 Financial corporations  S.13 General government  S.14 + S.15 Households and non-profit institutions serving households  S.2 Rest of the world | | | | | | | | | | | | | | | | | | | | | |
| (Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information) | | | | | | | | | | | | | | | | | | | | | |
| ESA code (financial instrument) | | Transactions/other changes in volume/revaluation of financial instruments | | S.1 | S.11 | S.12 | S.121 | S.124 | S.121+S.122+S.123 | S.122+S.123 | 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 | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| F.A | | Total Financial Assets | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.1 | | Monetary gold and special drawing rights (SDRs) | | xra\_ocv |  | xra\_ocv | x |  | xt+4 |  |  |  | xra\_ocv | x | x | x | x |  |  |  | xra\_ocv |
| F.11 | | Monetary gold | | xt+4 |  | xt+4 | x |  | xt+4 |  |  |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.12 | | SDRs | | xt+4 |  | xt+4 | x |  | xt+4 |  |  |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.2 | | Currency and deposits | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | 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 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.22 | | Transferable deposits | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | 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 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.5 | | Equity and investment fund shares/units | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.52 | | Investment fund shares/units | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.521 | | Money Market Fund shares/units (MMFs) | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.522 | | Non-MMF investment fund shares/units | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.6 | | Insurance, pension and standardised guarantee schemes | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.61 | | Non-life insurance 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 annuity entitlements | | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x2012 |  | x |
| F.63+ F.64+ F.65 | | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x2012 | x2012 | x |
| F.63 | | Pension entitlements | | o |  | o | o | o | o | o | o | o |  |  |  |  |  | o | o |  | o |
| F.64 | | Claims of pension funds on pension managers | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.65 | | Entitlements to non-pension benefits | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.66 | | Provisions for calls under standardised guarantees | | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.7 | | Financial derivatives and employee stock options | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.71 | | Financial 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 options | | o |  |  |  |  |  |  |  |  |  |  |  |  |  | o | o |  | o |
| F.8 | | Other accounts receivable | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.81 | | Trade credits and advances | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.89 | | Other accounts receivable, excluding trade credits and advances | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
|  | | Liabilities | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| F.L | | Total Financial Liabilities | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.1 | | Monetary gold and special drawing rights (SDRs) | | xra\_ocv |  | xra\_ocv | x |  | xt+4 |  |  |  | xra\_ocv | x | x | x | x |  |  |  | xra\_ocv |
| F.11 | | Monetary gold | | xt+4 |  | xt+4 | x |  | xt+4 |  |  |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.12 | | SDRs | | xt+4 |  | xt+4 | x |  | xt+4 |  |  |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.2 | | Currency and deposits | | xra\_ocv | xra\_ocv | xra\_ocv | x |  | xt+4 | x | xt+4 |  | xra\_ocv | x | x | x | x |  |  |  | xra\_ocv |
| F.21 | | Currency | | xt+4 |  | xt+4 | x |  | xt+4 | x | xt+4 |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.22 | | Transferable deposits | | xt+4 | xt+4 | xt+4 | x |  | xt+4 | 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 deposits | | o | o | o | o |  | o | o | o |  | o | o | o | o | o |  |  |  | o |
| F.29 | | Other deposits | | xt+4 | xt+4 | xt+4 | x |  | xt+4 | x | xt+4 |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.3 | | Debt securities | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.5 | | Equity and investment fund shares/units | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | 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 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.52 | | Investment fund shares/units | | xt+4 |  | xt+4 | x | x | xt+4 | x |  |  | xt+4 | x | x | x | x |  |  |  | xt+4 |
| F.521 | | Money Market Fund shares/units (MMFs) | | o |  | o |  |  | o | o |  |  | o | o | o | o | o |  |  |  | o |
| F.522 | | Non-MMF investment fund shares/units | | o |  | o |  | o | o |  |  |  | o | o | o | o | o |  |  |  | o |
| F.6 | | Insurance, pension and standardised guarantee schemes | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.61 | | Non-life insurance technical reserves | | x | x | x | x | x | x | x | x | x | x | x | x | x | x |  |  |  | x |
| F.62 | | Life insurance and annuity entitlements | | x |  | x | x | x | x | x | x | x | x | x | x | x | x |  |  |  | x |
| F.63+ F.64+ F.65 | | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x2012 | x2012 | x |
| F.63 | | Pension entitlements | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.64 | | Claims of pension funds on pension managers | | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  |  |  | o |
| F.65 | | Entitlements to non-pension benefits | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  | o | o |
| F.66 | | Provisions for calls under standardised guarantees | | x | x | x | x | x | x | x | x | x | x | x | x | x | x |  |  |  | x |
| F.7 | | Financial derivatives and employee stock options | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.71 | | Financial 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 options | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  | o | o |
| F.8 | | Other accounts payable | | xra\_ocv | xra\_ocv | xra\_ocv | x | x | xt+4 | x | xt+4 | xt+4 | xra\_ocv | x | x | x | x | xra\_ocv | xnc | xnc | xra\_ocv |
| F.81 | | Trade credits and advances | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| F.89 | | Other accounts payable excluding trade credits and advances | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | x | xt+4 | xt+4 | xt+4 | x | x | x | x | xt+4 | xnc | xnc | xt+4 |
| (B.9F) | | Net financial transactions(i) | | xt+4 | xt+4 | xt+4 | x | x | xt+4 | 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 | | | | | | | | | | | | | | | | | | | |
| xt+4m | | mandatory at t+4 months | | | | | | | | | | | | | | | | | | | |
| xra\_ocv | | mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 at t+4 months | | | | | | | | | | | | | | | | | | | |
| xnc | | mandatory transmission for non-consolidated transactions from reference year 2012 at t+4 months | | | | | | | | | | | | | | | | | | | |
| x2012 | | voluntary for reference years before 2012; mandatory for reference years from 2012 onwards | | | | | | | | | | | | | | | | | | | |
|  | | not relevant cells | | | | | | | | | | | | | | | | | | | |

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

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 7 — Balance Sheets for financial assets and liabilities — annual | | | | | | | | | | | | | | | | | | | | | |
| Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995.   The following sub-sectors 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 sub-sectors 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.  The following sub-sectors 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 Members 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 should represent the actual composition at the end of the last reference period (‘fixed composition’).   |  |  |  | | --- | --- | --- | | Table 7 | Consolidated | Non-consolidated | | Stocks | mandatory | mandatory | | Counterpart information\* |  | voluntary |   \* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:  S.11 Non-financial corporations  S.12 Financial corporations  S.13 General government  S.14 + S.15 Households and non-profit institutions serving households  S.2 Rest of the world | | | | | | | | | | | | | | | | | | | | | |
| (Stocks of financial instruments — consolidated and non-consolidated — and counterpart information) | | | | | | | | | | | | | | | | | | | | | |
| ESA code (financial instrument) | | Transactions/other changes in volume/revaluation of financial instruments | | S.1 | S.11 | S.12 | S.121 | S.124 | S.121+S.122+S.123 | S.122+S.123 | 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 | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AF.A | | Total Financial Assets | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.1 | | Monetary gold and special drawing rights (SDRs) | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.11 | | Monetary gold | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.12 | | SDRs | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.2 | | Currency and deposits | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.2 | | Of which: Domestic currency | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.21 | | Currency | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.22 | | Transferable deposits | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| 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 deposits | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.29 | | Other deposits | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.3 | | Debt securities | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.3 | | Of which: 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.32 | | Long-term | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.32 | | With remaining maturity of one 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 maturity of more 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.4 | | Of which: 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-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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.4D | | Of which: Repurchase agreement, securities lending & 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.42 | | With remaining maturity of one 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 maturity of more 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 investment fund shares/units | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.5 | | Of which: Domestic currency | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.51 | | Equity | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.511 | | Listed shares | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.512 | | Unlisted shares | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.519 | | Other equity | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.52 | | Investment fund shares/units | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.521 | | Money Market Fund shares/units (MMFs) | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.522 | | Non-MMF investment fund shares/units | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.6 | | Insurance, pension and standardised guarantee schemes | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.6 | | Of which: 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 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 annuity entitlements | | xm | xm | xm | x | x | xm | x | xm | xm | xm | x | x | x | x | xm | x2012 |  | xm |
| AF.63+ AF.64+ AF.65 | | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | | xm | xm | xm | x | x | xm | x | xm | xm | xm | x | x | x | x | xm | x2012 | x2012 | xm |
| AF.63 | | Pension entitlements | | o |  | o | o | o | o | o | o | o |  |  |  |  |  | o | o |  | o |
| AF.64 | | Claims of pension funds on pension managers | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.65 | | Entitlements to non-pension benefits | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.66 | | Provisions for calls under standardised guarantees | | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x2012 | x2012 | x |
| AF.7 | | Financial derivatives and employee stock options | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.7 | | Of which: Domestic currency | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.71 | | Financial 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 options | | o |  |  |  |  |  |  |  |  |  |  |  |  |  | o | o |  | o |
| AF.8 | | Other accounts receivable | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.8 | | Of which: 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 advances | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.89 | | Other accounts receivable, excluding trade credits and advances | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
|  | | Liabilities | |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| AF.L | | Total Financial Liabilities | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.1 | | Monetary gold and special drawing rights (SDRs) | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.11 | | Monetary gold | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.12 | | SDRs | | xt+4m |  | xt+4m | x |  | xt+4m |  |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.2 | | Currency and deposits | | xt+4m | xt+4m | xt+4m | x |  | xt+4m | x | xt+4m |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.2 | | Of which: Domestic currency | | o | o | o | o |  | o | o | o |  | o | o | o | o | o |  |  |  | o |
| AF.21 | | Currency | | xt+4m |  | xt+4m | x |  | xt+4m | x | xt+4m |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.22 | | Transferable deposits | | xt+4m | xt+4m | xt+4m | x |  | xt+4m | x | xt+4m |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.221 | | Interbank positions | | o | o | o | o |  | o | o | o |  | o | o | o | o | o |  |  |  | o |
| AF.229 | | Other transferable deposits | | o | o | o | o |  | o | o | o |  | o | o | o | o | o |  |  |  | o |
| AF.29 | | Other deposits | | xt+4m | xt+4m | xt+4m | x |  | xt+4m | x | xt+4m |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.3 | | Debt securities | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.3 | | Of which: 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.31 | | Of which: Nominal value | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | | Long-term | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.32 | | Of which: Nominal value | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | | With remaining maturity of one 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 maturity of more 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.4 | | Of which: 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-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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.4D | | Of which: Repurchase agreement, securities lending & 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+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.42 | | With remaining maturity of one 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 maturity of more 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 investment fund shares/units | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.5 | | Of which: Domestic currency | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.51 | | Equity | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.511 | | Listed shares | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.512 | | Unlisted shares | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.519 | | Other equity | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.52 | | Investment fund shares/units | | xt+4m |  | xt+4m | x | x | xt+4m | x |  |  | xt+4m | x | x | x | x |  |  |  | xt+4m |
| AF.521 | | Money Market Fund shares/units (MMFs) | | o |  | o |  |  | o | o |  |  | o | o | o | o | o |  |  |  | o |
| AF.522 | | Non-MMF investment fund shares/units | | o |  | o |  | o | o |  |  |  | o | o | o | o | o |  |  |  | o |
| AF.6 | | Insurance, pension and standardised guarantee schemes | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.6 | | Of which: 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 technical reserves | | x | x | x | x | x | x | x | x | x | x | x | x | x | x |  |  |  | x |
| AF.62 | | Life insurance and annuity entitlements | | xm |  | xm | x | x | xm | x | xm | xm | xm | x | x | x | x |  |  |  | xm |
| AF.63+ AF.64+ AF.65 | | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | | xm | xm | xm | x | x | xm | x | xm | xm | xm | x | x | x | x | xm | x2012 | x2012 | xm |
| AF.63 | | Pension entitlements | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.64 | | Claims of pension funds on pension managers | | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  |  |  | o |
| AF.65 | | Entitlements to non-pension benefits | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  | o | o |
| AF.66 | | Provisions for calls under standardised guarantees | | x | x | x | x | x | x | x | x | x | x | x | x | x | x |  |  |  | x |
| AF.7 | | Financial derivatives and employee stock options | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.7 | | Of which: Domestic currency | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.71 | | Financial 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 options | | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |  | o | o |
| AF.8 | | Other accounts payable | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.8 | | Of which: 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 advances | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| AF.89 | | Other accounts payable excluding trade credits and advances | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| (BF.90) | | Net financial worth(i) | | xt+4m | xt+4m | xt+4m | x | x | xt+4m | x | xt+4m | xt+4m | xt+4m | x | x | x | x | xt+4m | xnc | xnc | xt+4m |
| Legend: | |  | | | | | | | | | | | | | | | | | | | |
| x | | mandatory at t+9 months | | | | | | | | | | | | | | | | | | | |
| o | | voluntary | | | | | | | | | | | | | | | | | | | |
| xt+4m | | mandatory at t+4 months | | | | | | | | | | | | | | | | | | | |
| xnc | | mandatory transmission for non-consolidated stocks from reference year 2012 at t+4 months | | | | | | | | | | | | | | | | | | | |
| x2012 | | voluntary for reference years before 2012; mandatory for reference years from 2012 onwards | | | | | | | | | | | | | | | | | | | |
|  | | not relevant cells | | | | | | | | | | | | | | | | | | | |

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

|  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 8 —   Non-financial accounts by sector — annual | | | | | | | | | | |
| Data shall be reported from 1995 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 sub-sectors 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 sub-sectors 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; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds. | | | | | | | | | | |
| Code | Transactions and balancing items | Sectors | | | | | | | | |
| I Production account/External account of goods and services | | | | | | | | | | |
| Resources |  | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| P.1 | Output | x | x | x | x | x | x2012 | x2012 |  |  |
| (P.11+P.12 +P.131) | Market output, output for final use and payments for other 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 |
| P.72 | Imports of services |  |  |  |  |  |  |  |  | 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 + 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 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 product | x | x | x | x | x | x2012 | x2012 | x |  |
| II.1.1 Generation of income account | | | | | | | | | | |
| Resources |  | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| B.1g | Value added, gross/gross domestic 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 + 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 |  |  |
| D.12 | Employers’ social contributions | x | x | x | x | x | x2012 | x2012 |  |  |
| 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 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 | | | | | | | | | | |
| Resources |  | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| (B.2g+B.3g) | Operating surplus, gross plus mixed 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 VAT | x |  |  | x |  |  |  |  | x |
| D.214 | Taxes on products, except VAT and 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 |
| D.422 | Withdrawals from the income of quasi-corporations | o | o | o | o | o | o | o |  | o |
| D.43 | Reinvested earnings on foreign direct investment | x | x | x | x | x | x2012 | x2012 |  | x |
| D.43S2I | Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S2X | Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S21 | Reinvested earnings on Intra-EU F.D.I. (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S22 | Reinvested earnings on Extra-EU F.D.I. (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.44 | Other investment income | x | x | x | x | x | x2012 | x2012 |  | x |
| D.441 | Investment income attributable to insurance policy holders | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.442 | Investment income payable on pension entitlements | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.443 | Investment income attributable to collective investment fund 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 (1) | x | x | x | x | x | x2012 | x2012 |  | x |
| Uses |  | S.1 | S.11 | S.12 | S.13 | S.14 + 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 |
| 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 |
| D.421 | Dividends | o | o | o | o |  |  |  |  | o |
| D.422 | Withdrawals from the income of quasi-corporations | o | o | o |  |  |  |  |  | o |
| D.43 | Reinvested earnings on foreign direct investment | x | x | x |  | x | x2012 | x2012 |  | x |
| D.43S2I | Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S2X | Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S21 | Reinvested earnings on Intra-EU F.D.I. (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.43S22 | Reinvested earnings on Extra-EU F.D.I. (2) |  | x2012 | x2012 |  |  |  |  |  |  |
| D.44 | Other investment income | x | x | x | x | x | x2012 | x2012 |  | x |
| D.441 | Investment income attributable to insurance policy holders | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.442 | Investment income payable on pension entitlements | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.443 | Investment income attributable to collective investment fund 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/national income, gross | x | x | x | x | x | x2012 | x2012 |  |  |
| D.41g | Total interest before FISIM allocation (1) | x | x | x | x | x | x2012 | x2012 |  | x |
| II.2 Secondary distribution of income account | | | | | | | | | | |
| Resources |  | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| B.5g | Balance of primary incomes, gross/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 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 supplements | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.61SC | Social insurance scheme service charges | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 | x2012 |  | x2012 |
| D.62 | Social benefits other than social transfers in kind | x |  |  |  | x | x2012 |  |  | x |
| D.63 | Social transfers in kind | x |  |  |  | x | x2012 |  |  |  |
| D.631 | Social transfers in kind — non-market production | o |  |  |  | o | o |  |  |  |
| D.632 | Social transfers in kind — purchased 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 |
| D. 74A | Of which: payable to/receivable by European institutions (e.g. EDF) |  |  |  |  |  |  |  |  | x |
| D.75 | Miscellaneous current transfers (1) | x | x | x | x | x | x2012 | x2012 |  | x |
| D.76 | VAT and GNI - based EU own resources |  |  |  |  |  |  |  |  | x |
| Uses |  | S.1 | S.11 | S.12 | S.13 | S.14 + 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 contributions | x2012 |  |  |  | x2012 | x2012 |  |  | x2012 |
| D.613 | Households’ actual social contributions | x2012 |  |  |  | x2012 | x2012 |  |  | x2012 |
| D.614 | Households’ social contribution supplements | x2012 |  |  |  | x2012 | x2012 |  |  | x2012 |
| D.61SC | Social insurance scheme service charges | x2012 |  |  |  | x2012 | x2012 |  |  | x2012 |
| D.62 | Social benefits other than social 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 production | o |  |  | x | o |  | o |  |  |
| D.632 | Social transfers in kind — purchased 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 |
| D.74 | Current international cooperation | x |  |  | x |  |  |  |  | x |
| D.74A | Of which: payable to/receivable by European institutions (e.g. EDF) | x |  |  | x |  |  |  |  |  |
| D.75 | Miscellaneous current transfers (1) | x | x | x | x | x | x2012 | x2012 |  | x |
| D.76 | VAT - and GNI - based EU own 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 | | | | | | | | | | |
| Resources |  | S.1 | S.11 | S.12 | S.13 | S.14 + 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 entitlements | x |  |  |  | x | x2012 |  |  | x |
| Uses |  | S.1 | S.11 | S.12 | S.13 | S.14 + 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 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 | | | | | | | | | | |
| Changes in liabilities and net worth | | S.1 | S.11 | S.12 | S.13 | S.14 + 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 |
| D.91r | Capital taxes, receivable | x |  |  | x |  |  |  |  | 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 | | S.1 | S.11 | S.12 | S.13 | S.14 + 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 capital transfers | x | x | x | x | x | x2012 | x2012 |  | x |
| III.1.2 Acquisitions of non-financial assets account | | | | | | | | | | |
| Changes in liabilities and net worth | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| B.10.1 | Change in net worth due to saving and capital transfers | x | x | x | x | x | x2012 | x2012 |  | x |
| Changes in assets | | S.1 | S.11 | S.12 | S.13 | S.14 + 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 |  |  |
| NP | Acquisitions less disposals of non-produced assets | x | x | x | x | x | x2012 | x2012 |  | x |
| B.9 | Net lending (+) / net borrowing (—) | x | x | x | x | x | x2012 | x2012 |  | x |
| DB.9 | Discrepancy with net lending/net borrowing of financial accounts | x | x | x | x | x | x2012 | x2012 |  | x |
| Additional information | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | S.2 |
| EMP | Employment (in number of persons 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 | | S.1 | S.11 | S.12 | S.13 | S.14 + 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 |  |  |  |  |  |  |  |  |  |
| x2012 | voluntary for reference years before 2012; compulsory for reference years from 2012 onwards | | | | | | | | | |
| o | voluntary |  |  |  |  |  |  |  |  |  |
|  | non relevant cells |  |  |  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |  |  |  |  |
| (1) Consolidated between subsectors of general government (S.13) | | | | |  |  |  |  |  |  |
| (2) The breakdown should represent the actual composition at the end of the latest reference period (‘fixed composition’). | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 801 —   Non-financial accounts by sector — quarterly | | | | | | | | | | | | | | |
| Data shall be reported from 1999 Q1. The deadline for T801 is 85 days after the reference period. The table shall be re-transmitted at t+3 months if differences with table 25 and table 1Q are significant.    Data for sectors S.11, S.12, S.14+S1.15, 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 sub-sectors 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 sub-sectors 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; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds | | | | | | | | | | | | | | |
| Code | Transactions and balancing items | Sectors | | | | | | | | | | | | |
| I Production account/External account of goods and services | | | | | | | | | | | | | | |
| Resources | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| P.1 | Output | o | o | o | o | o | o | o |  | | | | | |
| (P.11 + P.12 + P.131) | Market output, output for final use and payments for other non-market output |  |  |  | x |  |  |  |  | | |  | | |
| P.7 | Imports of goods 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 subsidies on products | x |  |  |  |  |  |  | xb | | |  | | |
| Uses | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| P.2 | Intermediate consumption | o | o | o | o | o | o | o |  | | |  | | |
| 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 product | x | xb | xb | x | xb | o | o | xb | | |  | | |
| B.11 | External balance of goods and services |  |  |  |  |  |  |  |  | | | x | | |
| P51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o |  | | |  | | |
| B.1n | Value added, net/net domestic product | x | xb | xb | x | xb | o | o |  | | |  | | |
| II.1.1 Generation of income account | | | | | | | | | | | | | | |
| Resources | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.1g | Value added, gross/gross domestic product | x | xb | xb | x | xb | o | o | xb | | |  | | |
| D.3 | Subsidies | x | xb | xb | x | xb | o | o | xb | | |  | | |
| D.31 | Subsidies on products | x |  |  |  |  |  |  | xb | | |  | | |
| D.39 | Other subsidies on production | x | xb | xb | x | xb | o | o |  | | |  | | |
| Uses | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| D.1 | Compensation of employees | x | xb | xb | x | xb | o | o |  | | |  | | |
| D.2 | Taxes on production and imports | x | xb | xb | x | xb | o | o | xb | | |  | | |
| D.21 | Taxes on products | x |  |  |  |  |  |  | xb | | |  | | |
| D.29 | Other taxes on production | x | xb | xb | x | xb | o | o |  | | |  | | |
| B.2g+B.3g | Operating surplus, gross plus mixed income, gross | x | xb | xb | x | xb | o | o | xb | | |  | | |
| B.2g | Operating surplus, gross | o |  |  |  | o | o |  |  | | |  | | |
| B.3g | Mixed income, gross | x |  |  |  | xb | o |  |  | | |  | | |
| II.1.2 Allocation of primary income account | | | | | | | | | | | | | | |
| Resources | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.2g+B.3g | Operating surplus, gross plus mixed income, gross | x | xb | xb | x | xb | o | o | xb | | |  | | |
| B.2g | Operating surplus, gross |  |  |  |  | o | o |  |  | | |  | | |
| B.3g | Mixed income, gross | x |  |  |  | xb | o |  |  | | |  | | |
| D.1 | Compensation of employees | x |  |  |  | xb | o |  |  | | | 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 |  |  |  |  | | |  | | |
| D.29 | Other taxes on 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 + D.44 + D.45) | Other property income, not elsewhere specified | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.42 | Distributed income of corporations | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.43 | Reinvested earnings on foreign direct investment | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.43S2I | Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S2X | Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S21 | Reinvested earnings on Intra-EU F.D.I. (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S22 | Reinvested earnings on Extra-EU F.D.I. (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.44 | Other investment income | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.45 | Rent | xb | xb | xb | x | xb | o | o |  | | | x | | |
| B.4g | Entrepreneurial income, gross | o | xb | xb | o | o | o | o |  | | |  | | |
| D.41g | Total interest before FISIM allocation (1) | xb | xb | xb | x | xb | o | o |  | | | x | | |
| Uses | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| D.1 | Compensation of employees |  |  |  |  |  |  |  |  | | | x | | |
| D.3 | Subsidies | x |  |  | x |  |  |  | xb | | | x | | |
| D.31 | Subsidies on products | x |  |  | x |  |  |  | xb | | | x | | |
| D.39 | Other subsidies on 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 + D.44 + D.45) | Other Property Income, not elsewhere specified | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.42 | Distributed income of corporations | xb | xb | xb | x |  |  |  |  | | | x | | |
| D.43 | Reinvested earnings on foreign direct investment | xb | xb | xb |  |  |  |  |  | | | x | | |
| D.43S2I | Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S2X | Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S21 | Reinvested earnings on Intra-EU F.D.I. (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.43S22 | Reinvested earnings on Extra-EU F.D.I. (2) |  | o | o |  |  |  |  |  | | |  | | |
| D.44 | Other investment income | xb | xb | xb | x |  |  |  |  | | | x | | |
| D.45 | Rents | xb | xb | xb | x | xb | o | o |  | | | x | | |
| B.5g | Balance of primary incomes, gross/national income, gross | x | xb | xb | x | xb | o | o |  | | |  | | |
| D.41g | Total interest before FISIM allocation (1) | xb | xb | xb | x | xb | o | o |  | | | x | | |
| II.2 Secondary distribution of income account | | | | | | | | | | | | | | |
| Resources | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.5g | Balance of primary incomes, gross/national income, gross | x | xb | xb | x | xb | o | o |  | | |  | | |
| D.5 | Current taxes on income, wealth, etc | x |  |  | x |  |  |  |  | | | x | | |
| D.6 | Social contributions and benefits | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.61 | Net social contributions | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.62 | Social benefits other than social transfers in kind | xb |  |  |  | xb | o |  |  | | | x | | |
| D.63 | Social transfers in kind | xb |  |  |  | xb | o |  |  | | |  | | |
| D.631 | Social transfers in kind — non-market production |  |  |  |  | o | o |  |  | | |  | | |
| D.632 | Social transfers in kind — purchased market production |  |  |  |  | o | o |  |  | | |  | | |
| D.7 | Other current transfers | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.71 | Net non-life insurance premiums | xb |  | xb | x |  |  |  |  | | | x | | |
| D.72 | Non-life insurance claims | xb | xb | xb | x | xb | o | o |  | | | x | | |
| (D.74 + D.75 + D.76) | Other current transfers, not elsewhere specified | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.74 | Current international cooperation | o |  |  | o |  |  |  |  | | | o | | |
| D.74A | Of which: payable to/receivable by European institutions (e.g. EDF) |  |  |  |  |  |  |  |  | | | x | | |
| D.75 | Miscellaneous current transfers (1) | o | o | o | o | o | o | o |  | | | o | | |
| D.76 | VAT - and GNI - based EU own resources |  |  |  |  |  |  |  |  | | | o | | |
| Uses | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| D.5 | Current taxes on income, wealth, etc | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.6 | Social contributions and benefits | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.61 | Net social contributions | xb |  |  |  | xb | o |  |  | | | x | | |
| D.62 | Social benefits other than social transfers in kind | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.63 | Social transfers in kind | xb |  |  | x | xb |  | o |  | | |  | | |
| D.631 | Social transfers in kind — non-market production | x |  |  | x | o |  | o |  | | |  | | |
| D.632 | Social transfers in kind — purchased market production | x |  |  | x | o |  | o |  | | |  | | |
| D.7 | Other current transfers | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.71 | Net non-life insurance premiums | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.72 | Non-life insurance claims | xb |  | xb | x |  |  |  |  | | | x | | |
| (D.74 + D.75 + D.76) | Other Current transfers, not elsewhere specified | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.74 | Current international cooperation | o |  |  | o |  |  |  |  | | | o | | |
| D.74A | Of which: payable to/receivable by European institutions (e.g. EDF) | x |  |  | x |  |  |  |  | | |  | | |
| D.75 | Miscellaneous current transfers (1) | o | o | o | o | o | o | o |  | | | o | | |
| D.76 | VAT - and GNI - based EU own resources | o |  |  | o |  |  |  |  | | |  | | |
| B.7g | Adjusted disposable income, gross |  |  |  | x | xb | o | o |  | | |  | | |
| B.6g | Disposable income, gross | x | xb | xb | x | xb | o | o |  | | |  | | |
| II.4.1 Use of disposable income account | | | | | | | | | | | | | | |
| Resources | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.6g | Disposable income, gross | x | xb | xb | x | xb | o | o |  | | |  | | |
| D.8 | Adjustment for the change in pension entitlements | x |  |  |  | xb | o |  |  | | | x | | |
| Uses | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| P.3 | Final consumption expenditure | x |  |  | x | xb | o | o |  | | |  | | |
| P.31 | Individual consumption expenditure | x |  |  | x | xb | o | o |  | | |  | | |
| P.32 | Collective consumption expenditure | x |  |  | x |  |  |  |  | | |  | | |
| D.8 | Adjustment for the change in pension entitlements | x | xb | xb | x | xb | o | o |  | | | x | | |
| B.8g | Saving, gross | x | xb | xb | x | xb | o | o |  | | |  | | |
| B.12 | Current external balance |  |  |  |  |  |  |  |  | | | x | | |
| III.1.1 Change in net worth due to saving and capital transfers account | | | | | | | | | | | | | | |
| Changes in liabilities and net worth | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.8g | Gross saving | x | xb | xb | x | xb | o | o |  | | |  | | |
| B.12 | Current external balance |  |  |  |  |  |  |  |  | | | x | | |
| D.9r | Capital transfers, receivable | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.91r | Capital taxes, receivable | x |  |  | x |  |  |  |  | | | x | | |
| D.92r + D.99r | Investment grants and other capital transfers (1) | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.92r | Investment grants, receivable (1) | o | O | o | o | o | o | o |  | | | o | | |
| D.99r | Other capital transfers, receivable (1) | o | o | o | o | o | o | o |  | | | o | | |
| Changes in assets | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| D.9p | Capital transfers, payable | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.91p | Capital taxes, payable | xb | xb | xb |  | xb | o | o |  | | | x | | |
| D.92p + D.99p | Investment grants and other capital transfers (1) | xb | xb | xb | x | xb | o | o |  | | | x | | |
| D.92p | Investment grants, payable (1) | o |  |  | o |  |  |  |  | | | o | | |
| D.99p | Other capital transfers, payable (1) | o | O | o | o | o | o | o |  | | | o | | |
| P.51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o |  | | |  | | |
| B.101 | Change in net worth due to saving and capital transfers | x | xb | xb | x | xb | o | o |  | | | x | | |
| III.1.2 Acquisitions of non-financial assets account | | | | | | | | | | | | | | |
| Changes in liabilities and net worth | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| B.101 | Change in net worth due to saving and capital transfers | x | xb | xb | x | xb | o | o |  | | | x | | |
| Changes in assets | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| P.5g | Gross capital formation | x | xb | xb | x | xb | o | o |  | | |  | | |
| P.51g | Gross fixed capital formation | x | xb | xb | x | xb | o | o |  | | |  | | |
| P.51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o |  | | |  | | |
| P.52 + P.53 | Changes in inventories and net acquisition of valuables | x | xb | xb | x | xb | o | o |  | | |  | | |
| NP | Acquisitions less disposals of non-produced assets | x | xb | xb | x | xb | o | o |  | | | x | | |
| B.9 | Net lending (+)/net borrowing (—) | x | xb | xb | x | xb | o | o |  | | | x | | |
| DB.9 | Discrepancy with net lending/net borrowing of financial accounts | o | o | o | o | o | o | o |  | | | o | | |
| Additional information | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.14 | S.15 | S.1N | | | S.2 | | |
| EMP | Employment (in number of persons and number of hours worked) | o | o | o | o | o | o | o |  | | | o | | |
| OTE | Total general government expenditure |  |  |  | x |  |  |  |  | | |  | | |
| OTR | Total general government revenue |  |  |  | x |  |  |  |  | | |  | | |
| AN.111 | Dwellings |  |  |  |  | o |  |  |  | | |  | | |
| AN.211 | Land |  |  |  |  | o |  |  |  | | |  | | |
| Legend: |  |  |  |  |  |  |  |  |  | | |  | | |
| x | mandatory |  |  |  |  |  |  |  |  | | |  | | |
| xb | 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 should represent the actual composition at the end of the latest reference period (‘fixed composition’). | | | | | | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 801SA —   Seasonally and calendar adjusted data — quarterly | | | | | | | | | | | | | | | | | | | | | |
| Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA has been revised in non-adjusted terms.  Data for sectors S.11, S.12, S.14+S1.15, 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 | | | | | | | | | | | | | | | | | | | |
|  |  | 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 | |
|  |  | Uses | | | | | | | | 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 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 | |
| P.71 | Imports of goods |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | | o | |
| P.72 | Imports of services |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | | o | |
| D.1 | Compensation of employees |  | | xb |  |  |  |  |  |  | |  |  |  | x | | |  | |  | |
| 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 |  |  | x | | |  | |  | |
| D.41 | Interest |  | | o |  |  |  |  |  |  | | o |  |  |  | | |  | |  | |
| (D.42 + D.43 + D.44 + D.45) | Other property income, not elsewhere specified |  | | o |  |  |  |  |  |  | | o |  |  |  | | |  | |  | |
| D.1 + D.2 + 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 transfers in kind |  | | o |  |  | o |  |  |  | |  |  |  | x | | |  | |  | |
| D.63 | Social transfers in kind |  | |  |  |  | o |  |  |  | |  |  |  | o | | |  | |  | |
| D.7 | Other current transfers |  | | o |  |  | xb |  |  |  | | o |  |  | x | | |  | |  | |
| D.5 + D.6 + D.7 |  |  | |  |  |  |  |  | x |  | |  |  |  |  | | |  | | x | |
| D.8 | Adjustment for the change in pension entitlements |  | | o |  |  | xb |  | x |  | |  |  |  | x | | |  | | x | |
| D.9 | Capital transfers |  | | o |  |  | o |  | x |  | | o |  |  | o | | |  | | x | |
| NP | Acquisitions less disposals of non-produced assets |  | | o |  |  | o |  |  |  | |  |  |  |  | | |  | |  | |
| OTE | Total general government expenditure |  | |  |  | x |  |  |  |  | |  |  |  |  | | |  | |  | |
| OTR | Total general government revenue |  | |  |  |  |  |  |  |  | |  |  | x |  | | |  | |  | |
|  |  |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
|  | | | Balancing items | | | | | | | |  | | |  | |  |  | |  | |  |  |
|  | | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 |  | |  |  |  |  | | |  | |  | |
| B.1g | Value added, gross/gross domestic product | x | | xb |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| B.2g+B.3g | Operating surplus, gross plus mixed income, gross | x | | xb |  |  | xb |  |  |  | |  |  |  |  | | |  | |  | |
| B.3g | Mixed income, gross |  | |  |  |  | o |  |  |  | |  |  |  |  | | |  | |  | |
| B.4g | Entrepreneurial income, gross |  | | o |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| B.5g | Balance of primary incomes, gross/national income, gross | x | | o |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| B.6g | Disposable income, gross | x | | o |  |  | xb |  |  |  | |  |  |  |  | | |  | |  | |
| B.8g | Gross saving | x | | o |  |  | xb |  |  |  | |  |  |  |  | | |  | |  | |
| B.9 | Net lending (+)/net borrowing (—) | x | | o |  | x | o |  |  |  | |  |  |  |  | | |  | |  | |
|  |  |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
|  | | | Data in chain-linked volumes, after seasonal adjustment | | | | | | | |  | | |  | |  |  | |  | |  |  |
|  | | | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 |  | |  |  |  |  | | |  | |  | |
| B.1g | Value added, gross/gross domestic product |  | | o |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| P.31 | Individual consumption expenditure |  | |  |  |  | o |  |  |  | |  |  |  |  | | |  | |  | |
| P.51g | Gross fixed capital formation |  | | o |  |  | o |  |  |  | |  |  |  |  | | |  | |  | |
| Legend: |  |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| x | Mandatory |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |
| xb | 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 |  | |  |  |  |  |  |  |  | |  |  |  |  | | |  | |  | |

|  |  |  |
| --- | --- | --- |
| 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 in 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 end of the reference period from reference year 1995.  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 (S.13) plus the institutions and bodies of the European Union (S.212).  Data shall be consistent with ESA table 2.  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 |  |
| D.2122f | Profits of import monopolies |  |
| 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 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 + D.51c1 | Taxes on individual or household income including holding gains |  |
| D.51a | Taxes on individual or household income excluding holding gains | voluntary |
| D.51c1 | Taxes on individual or household holding gains | voluntary |
| D.51b + D.51c2 | Taxes on the income or profits of corporations including holding gains |  |
| D.51b | Taxes on the income or profits of corporations excluding holding 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 |  |
| D.61SC | Social insurance scheme service charges | voluntary up to reference year 2011; to be transmitted with a positive sign despite 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 year 2011 |
| D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital 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 |
| D.995e | Employers' actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995f | Households' actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995fe | Employees' actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995fs | Actual social contributions by self-employed persons assessed but unlikely to be collected | voluntary; see D.995 |
| D.995fn | Actual social contributions by non-employed persons assessed 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 of amounts assessed but unlikely to be collected |  |
| ODC | Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected |  |
| ODD | Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected |  |

|  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- |
| 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 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 | | | | Regional level | Deadline |  |
|  |  | TOTAL | A\*6 | A\*10 | N.a. |  |  |  |
| B.1g | Gross value added at basic prices (current prices) | x | o | o |  | NUTS 2 | 12 months |  |
|  |  | x | x | x |  | NUTS 2 | 24 months |  |
|  |  | x | x | o |  | NUTS 3 | 24 months |  |
| B.1g | Gross value added at basic prices (previous year prices) | x | o | o |  | NUTS 2 | 24 months |  |
| ETO | Employment in thousands of persons | x | o | o |  | NUTS 2 | 12 months |  |
|  |  | x | x | x |  | NUTS 2 | 24 months |  |
|  |  | x | x | o |  | NUTS 3 | 24 months |  |
| EEM | Employees in thousands of persons | o | o | o |  | NUTS 2 | 12 months |  |
|  |  | x | x | x |  | NUTS 2 | 24 months |  |
|  |  | x | x | o |  | NUTS 3 | 24 months |  |
| SELF | Self-employed in thousands of persons | o | o | o |  | NUTS 2 | 12 months |  |
|  |  | x | x | x |  | NUTS 2 | 24 months |  |
|  |  | x | x | o |  | NUTS 3 | 24 months |  |
| ETO | Employment in thousands of hours worked | x | x | o |  | NUTS 2 | 24 months |  |
| EEM | Employees in thousands of hours worked | x | x | o |  | NUTS 2 | 24 months |  |
| SELF | Self-Employed in thousands of hours worked | x | x | o |  | NUTS 2 | 24 months |  |
| POP | Population in thousands of persons |  |  |  | x | NUTS 2 | 12 months |  |
|  |  |  |  |  | x | NUTS 3 | 24 months |  |
| D.1 | Compensation of employees | x | x | x |  | NUTS 2 | 24 months |  |
| P.51g | Gross fixed capital formation (current prices) | x | x | x |  | NUTS 2 | 24 months |  |
| B.1\*g | Gross domestic product at market prices (current prices) |  |  |  | o | NUTS 2 | 12 months |  |
|  |  |  |  |  | o | NUTS 3 | 24 months |  |

|  |  |  |
| --- | --- | --- |
| Table 11 — General government expenditure by function (COFOG) — annual | | |
| Data shall be reported in 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;  -by COFOG groups for general government (S.13) from reference year 2001.  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 should be consolidated between subsectors (with voluntary counterpart information from the expenditure side).  Data reported shall be consistent with data reported in table 2, with exception of any vintage differences. | | |
| Code | List of transactions by COFOG total, divisions and groups for the general government and its subsectors | Notes |
| P.5 + NP | Gross capital formation + Acquisitions less disposals of non-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 assets |  |
| D.1 | Compensation of employees |  |
| D.3 | Subsidies | To be reported with a 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 transfers in kind - purchased market production |  |
| D.62 | Social benefits other than social transfers in kind | voluntary up to reference year 2011 |
| D.632 | Social transfers in kind - purchased market production | voluntary up to reference year 2011 |
| P.2 + D.29 + D.5 + D.8 | Intermediate consumption + Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlements | voluntary |
| P.2 | Intermediate consumption |  |
| D.29 + D.5 + D.8 | Other taxes on production + Current taxes on income, wealth, 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 are to be included under D.9p. D.995 is to be 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 |
| D.92 | Investment grants | voluntary for subsectors |
| TE | Total expenditure |  |
| P.3 | Final consumption expenditure |  |
| P.31 | Individual consumption expenditure | voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32. |
| P.32 | Collective consumption expenditure | voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32. |

|  |  |  |  |
| --- | --- | --- | --- |
| Table 13 — Households (S.14) accounts by region (NUTS 2) | | | |
| Data in current prices to be reported from 2000 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 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.  The transmission of data that have not been revised is voluntary. | | | |
| Code | Transaction | Uses | Resources |
| B.2n + B.3n | Operating surplus, net/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 | | | | | | | | | |

|  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Table 15 — Supply table at basic prices, including transformation into purchasers' prices | | | | | | | | | | | |
| Data shall be provided in current prices (from 2010) and previous year prices (from 2015) 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. | | | | | | | | | | | |
|  | | | Industries (NACE) | Σ (1) | Imports(1) (cif) | | | Total supply at basic prices | Trade and transport margins | Taxes less subsidies on products | Total supply at purchasers' prices |
|  | | | 1 … n |  |  | | |  |  |  |  |
|  | | | (1) | (2) | (3) | | | (4) | (5) | (6) | (7) |
| Products (CPA) | 1…m | (1) | Output by product and by industry at basic prices |  | a) Intra EU(2) (cif) | | |  |  |  |  |
|  |  |  |  |  | a.1) Intra euro-area(2) (cif) | | |  |  |  |  |
|  |  |  |  |  | a.2) Extra euro-area(2) (cif) | | |  |  |  |  |
|  |  |  |  |  | b) Extra EU(2) (cif) | | |  |  |  |  |
|  |  |  |  |  | c) Total | | |  |  |  |  |
| Σ (1) | |  | Total output by industry |  |  | | |  |  |  |  |
| Adjustment Items: | | (2) |  |  |  | | |  |  |  |  |
| — Cif/fob adjustments on imports | |  |  |  |  | | |  |  |  |  |
| — Direct purchase abroad by residents | |  |  |  |  | | |  |  |  |  |
| (1) + (2) |  |  |  |  |  |  |  |  |  |  |  |
| Total of which | | (3) |  |  |  |  |  |  |  |  |  |
| - Market Output | |  |  |  |  |  |  |  |  |  |  |
| - Output for own final use | |  |  |  |  |  |  |  |  |  |  |
| - Non-market 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) 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 should 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 should 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 should provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.

|  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| Table 16 — Use table at purchasers' prices\* - annual | | | | | | |
| Data shall be provided in current prices (from 2010) and previous year prices (from 2015) 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. | | | | | | |
|  | | Industries (NACE) | Σ (1) | Final uses | Σ (3) | Σ (1)  + Σ (3) |
|  | | 1…n |  | a) b) c) d) e) f) g) h) i) j) k) l) |  |  |
|  | | (1) | (2) | (3) | (4) | (5) |
| Products (CPA)    1…m | (1) | Intermediate consumption at purchasers' prices by product and by industry |  | Final uses at purchasers' prices(1):  Final consumption expenditure:  a) By households  b) By NPISH  c) By general government  d) Total  Gross capital formation:  e) Gross fixed capital formation  f) Changes in inventories(2)   g) Changes in valuables(2)  h) Changes in inventories and valuables  i) Total  Exports fob(3):  j) Intra EU(3)  j1) - Intra euro-area(3)  j2) - Extra euro-area(3)  k) Extra EU(3)  l) Total  m) (voluntary data)  - Re-export of goods(4)  - Export of second hand goods(4)  - Merchanting(4)  - Goods sent abroad before processing (outward processing, ie. reporting country is the principal)(4)  - Goods sent abroad after processing (inward processing, ie. reporting country processes)(4)  - Processing fees(4) |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
| Σ (1) | (2) | Total intermediate consumption by industry |  | Total final uses by type |  | Total use |
| Adjustment items:  - Cif/fob adjustments on exports  - Direct purchases abroad by residents  - Purchases on the domestic territory by non-resident | (3) |  |  | Only exports  Only final consumption expenditure of households  Only final consumption expenditure of households and exports | Only exports  Only final consumption expenditure of households  Only final consumption expenditure of households and exports |  |
| Σ (2) + Σ (3) | (4) |  |  |  |  |  |
| - Compensation of employees(2)  Wages and salaries(2)  - Other taxes less subsidies on production(2)  - Consumption of fixed capital(2)   - Operating surplus, net(2)  - Operating surplus, gross(2)  - Mixed income, gross(2) (4) | (5) |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  |  |  |  |
| Gross value added at basic prices | (6) |  |  |  |  |  |
| Total output at basic prices | (7) |  |  |  |  |  |
|  | | | | | | |
| Supplementary voluntary data | (8) |  |  |  |  |  |
| - Gross fixed capital formation(4)  - Gross fixed capital stock(4)  -Employment (Hours worked and persons employed - in thousands) (4) |  |  |  |  |  |  |

\* 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 in 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 in current prices.

(3) Exports should 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 should 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 should 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.

|  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- |
| Table 17 — Symmetric input-output table at basic prices\* (product by product\*\*) – five yearly | | | | | | |
| Data shall be provided in current prices (from 2010) (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 years’ prices are voluntary.  The transmission of data that have not been revised is voluntary. | | | | | | |
|  |  | Products | Σ | Final uses | Σ | Σ+Σ |
|  |  | 1...n |  | a) b) c) d) e) f) g) h) i) j) k) l) |  |  |
|  |  | (1) | (2) | (3) | (4) | (5) |
| Products      1…n | (1) | Intermediate consumption at basic prices (product by product) |  | Final uses at basic prices(1): |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  | Final consumption expenditure: |  |  |
|  |  |  |  | a) By households |  |  |
|  |  |  |  | b) By NPISH |  |  |
|  |  |  |  | c) By general government |  |  |
|  |  |  |  | d) Total |  |  |
|  |  |  |  |  |  |  |
|  |  |  |  | Gross capital formation: |  |  |
|  |  |  |  | e) Gross fixed capital formation |  |  |
|  |  |  |  | f) Changes in inventories(2) |  |  |
|  |  |  |  | g) Changes in valuables(2) |  |  |
|  |  |  |  | h) Changes in inventories and valuables |  |  |
|  |  |  |  | i) Total |  |  |
|  |  |  |  | Exports(3): |  |  |
|  |  |  |  | j) Intra EU(3) |  |  |
|  |  |  |  | j1) - Intra euro-area(3) |  |  |
|  |  |  |  | j2) - Extra euro-area(3) |  |  |
|  |  |  |  | k) Extra EU(3) |  |  |
|  |  |  |  | l) Total |  |  |
| Σ | (2) | Total intermediate consumption at basic prices by product |  | Final use by type at basic prices |  | Total use at basic prices |
| Use of imported products\*\*\* |  | Total intermediate consumption of imported products by product, cif |  | Final use of imported products, cif |  | Total imports |
| Taxes less subsidies on products | (3) | Taxes less subsidies on products by product |  | Taxes less subsidies on products by type of final use |  | Total taxes less subsidies on products |
| Σ + | (4) | Total intermediate consumption at purchasers' prices by product |  | Total final uses by type at purchasers' prices |  | Total use at purchasers' prices |
| - Compensation of employees(4) | (5) |  |  |  |  |  |
| Wages and salaries (4) |  |  |  |  |  |  |
| - Other taxes less subsidies on production(4) |  |  |  |  |  |  |
| - Consumption of fixed capital(4) |  |  |  |  |  |  |
| - Operating surplus, net(4) |  |  |  |  |  |  |
| - Operating surplus, gross(4) |  |  |  |  |  |  |
| - Mixed income, gross(2)(4) |  |  |  |  |  |  |
| Gross value added at basic prices | (6) |  |  |  |  |  |
| Total output at basic prices | (7) |  |  |  |  |  |
| Imports intra EU(3) cif | (8) |  |  |  |  |  |
| - Intra euro-area(3) |  |  |  |  |  |  |
| - Extra euro-area(3) |  |  |  |  |  |  |
| Imports extra EU(3) cif |  |  |  |  |  |  |
| Σ | (9) | Imports cif by product |  |  |  |  |
| Total supply at basic prices | (10) | Supply at basic prices by product |  |  |  |  |

\* Transmission of the two additional tables mentioned below is compulsory in 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 sub-table 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 should 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 should 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 should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4) data should be provided in current prices.

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table 20 – Cross classification of 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 replacement volumes (CLRV) is optional (o). | | | | |
| Code | Assets | Units: CURC, PYRC, CLRV (o) | | |
|  |  | NACE Rev.2 Breakdown up to | | |
|  |  | 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 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+AN.114 | Other machinery and equipment + 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 originals | o | o | o |
| AN.1179 | Other intellectual property products | o | o | o |

|  |  |  |  |  |
| --- | --- | --- | --- | --- |
| Table 22 – 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 in 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:  CUP, PYP, CLV |
| P.51g | Gross Fixed Capital Formation : x  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 + weapon systems | A\*10 | A\*21 | 1995/6 |
| AN.1131 | Transport equipment | A\*10 | A\*21 | 1995/6 |
| AN.1132 | ICT equipment | o | Total | 2000/1 |
| AN.11321 | Computer hardware | o | Total | 2000/1 |
| AN.11322 | Telecommunications equipment | o | Total | 2000/1 |
| AN.1139+AN.114 | Other machinery and equipment + 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 |
| AN.11731 | Computer software | o | o | o |
| AN.11732 | Databases | o | o | o |
| AN.1174 | Entertainment, literary or artistic originals | o | o | o |
| AN.1179 | Other intellectual property products | o | o | o |
| P.52 | Changes in inventories by economic activity | A\*10 | o | 1995/6 |
| P.53 | Acquisitions less disposals of valuables | Total | o | 1995/6 |
| P.5g | Gross capital Formation | Total | o | 1995/6 |
| P.51c | Consumption of fixed capital by economic activity and asset type | o | o | o |

|  |  |  |
| --- | --- | --- |
| 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 at 1 million of national currency) from reference quarter 2002Q1 at t+3 months after the end of the reference period.  Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) is 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 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 end of 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. 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.  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 and data reported under Regulation (EC) No 479/2009, shall be consistent with 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 by 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. | | |
| Code | Transaction | Notes |
| P.1 | Output |  |
| P.11 + P.12 + P.131 | Market output, output for own final use and payments for non-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 positive sign |
| D.2r | Taxes on production and imports, revenue | can be reported on a voluntary basis for sector S.212 |
| D.21r | Taxes on products, revenue | see D.2r |
| D.211r | Value added types 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 + D.44r + D.45r | Other property income, revenue |  |
| D.3p | Subsidies, expenditure | to be reported with a positive sign |
| D.31p | Subsidies on products, expenditure | to be reported with a positive sign |
| D.39p | Other subsidies on production, expenditure | to be reported with a positive sign |
| D.4p | Property income, expenditure |  |
| D.41p | Interest, expenditure |  |
| D.42p + D.43p + D.44p + D.45p | Other property income, expenditure |  |
| D.5r | Current taxes on income, wealth etc., revenue |  |
| 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 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-financial non-produced assets |  |
| B.9 | Net lending (+)/ net borrowing (—) | seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the end of the reference quarter |
| TE | Total expenditure | see B.9 |
| TR | Total revenue | see B.9 |
| D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign. |

|  |  |  |  |
| --- | --- | --- | --- |
| Table 26 — Balance sheets for non-financial assets — annual | | | |
| Data shall be reported at t+24 months after the reference period in 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+S.15  Split of S.14 and S.15 optional (o) |
|  |  | Unit: CUP | |
| AN.1 | Produced non-financial assets | o | o |
| AN.11+AN12 | 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 + Weapons 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+AN.114 | Other machinery and equipment + weapon 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 |
| AN.1174 | Entertainment, literary or artistic originals | o | o |
| AN.1179 | Other intellectual property products | o | o |
| AN.11+AN.12 | Fixed assets + Inventories | 2012 | 2012 |
| 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 |
|  |  |  | 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 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 assets | o | o |

|  |  |  |
| --- | --- | --- |
| Table 27—Financial accounts and balance sheets of general government — quarterly | | |
| Data shall be transmitted in millions of national currency (with reporting precision at least at 1 million of national currency) from reference quarter 1999Q1 for the general government sector and its subsectors.  The reporting deadline for provisional data is t+85 days after the end of 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.  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.  Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data. Member States shall inform the Commission (Eurostat) of any changes to this initial description when they communicate the revised data. 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 in accordance with 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. | | |
| Code/instrument) | Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its 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 information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128+S.129 and 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 information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128+S.129 and S.14+S.15; S.1311 and S.1314 liabilities vis-à-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 | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128+S.129 and S.2 |
| (A)F.51 | Equity |  |
| (A)F.511 | Listed shares | voluntary |
| (A)F.512 | Unlisted shares | voluntary |
| (A)F.519 | Other equity | voluntary |
| (A)F.52 | Investment fund shares/ units |  |
| (A)F.521 | Money market fund shares/ units | voluntary |
| (A)F.522 | Non-money market fund shares/ 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 + (A)F.65 | Pensions entitlements, claims of pension funds on pension 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 advances | voluntary |

 

|  |  |  |
| --- | --- | --- |
| Table 28 — General government gross debt (Maastricht debt)— quarterly | | |
| Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1 million of national currency) from 2000Q1 at t+3 months after the end of 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 should 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 end of quarter corresponding to the definition in Regulation (EC) No 479/2009 as amended.  Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with exception of any vintage differences at non-coinciding transmission deadlines. | | |
| 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 |  |

|  |  |  |
| --- | --- | --- |
| Table 28A — General government gross debt (Maastricht debt) — structure, annual | | |
| Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 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 end of the reference period. Voluntary data should be transmitted by t+132 days and by t+283 days after the end of 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  oS.121 central bank – only for selected items indicated below.  oS.122 + S.123 deposit-taking corporation other than the central bank and money market funds  oS.124 + S.125 + S.126 + S.127 + S.128 + S.129 (S.12P) other financial corporations  -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.  Currency denomination breakdown:  -national currency  -all foreign currencies  -Euro  -US Dollar  -Japan Yen  -Swiss francs  -British pound sterling  -other foreign currencies  Subsector data should 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 end of quarter corresponding to the definition in Regulation (EC) No 479/2009 as amended. 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. | | |
| Code | Liabilities of general government and subsectors by original maturity and counterpart sector | Notes |
| GD | Total = gross debt | compulsory for total original maturity:  -S.1311 vis-à-vis S.1312, S.1313, S.1314;  -S.1312 vis-à-vis S.1311, S.1313, S.1314;  -S.1313 vis-à-vis S.1311, S.1312, S.1314;  -S.1314 vis-à-vis S.1311, S.1312, S.1313;  -S.13 vis-à-vis S.1, S.2, S.121, S.122+S.123, S.12P, S.11+S.14+S.15,  compulsory for:  -S.13 vis-à-vis S.1+S.2 for maturities <1 (incl.) year 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 maturity:  -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:  S.13 for maturity >1 year,  no additional voluntary transmission foreseen |
|  | Liabilities of central and general government by remaining maturity |  |
| GD | Total = gross debt | compulsory for:  S.13 for maturities <1 (incl.) year and 1-5 years (incl.) |
| GD | Total = gross debt, of which: at variable interest | compulsory for:  S.13 for maturities 1-5 years (incl.) and >1 year |
|  | Memo: average remaining maturity of debt | compulsory for S.13,  in years and months |
|  | Liabilities of central and general government by currency of denomination |  |
| GD | Total = gross debt | after swaps;  compulsory for:  S.13 for debt denominated in  -national currency,  -euro,  -foreign currency;  (voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency. |
|  | Contingent liabilities of central and general government |  |
|  | Guarantees | indicative counterpart sector breakdown:  S.1+S.2, S.11, S.12, S.14 + 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,  no additional voluntary transmission foreseen. |
|  | General government transactions in Maastricht debt liabilities at market value |  |
| F.2+F.3+F.4 | Deposits + debt securities + loans | compulsory for S.13 for debt denominated in  -national currency,  -euro,  -foreign currency;  compulsory for S.13 for maturity >1 year;  no additional voluntary transmission foreseen |
| F.4 | Loans | compulsory for S.13 vis-à-vis S.121,  no additional voluntary transmission foreseen |

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| 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 No | Recording | Core national accounts | | | | | | Not in the core national accounts | | Total pension schemes |  | Counter-parts: Pension entitlements of non-resident households(5) |
|  |  |  | Pension manager | Non-general government | | | General government | | | | |  |  |  |
|  |  |  |  | Defined contribution schemes | Defined benefit schemes and other(2) non-defined contribution schemes | Total | Defined contribution schemes | Defined benefit schemes for general government employees(3) | | |  |  |  |  |
|  |  |  |  |  |  |  |  | Classified in financial corporations | Classified in general government(4) | Classified in general government | Social security pension schemes |  |  |  |
|  |  |  | Code | XPC1W | XPB1W | XPCB1W | XPCG | XPBG12 | XPBG13 | XPBOUT13 | XP1314 | XPTOT |  | XPTOTNRH |
|  |  |  | Column number | A | B | C | D | E | F | G | H | I |  | J |
|  |  |  | Opening balance sheet | | | | | | | | |  |  |  |
|  | XAF63LS | 1 | Pension entitlements |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Changes in pension entitlements due to transactions | | | | | | | | |  |  |  |
| Σ 2.1 to 2.4 – 2.5 | XD61p | 2 | Increase in pension entitlements due to social contributions |  |  |  |  |  |  |  |  |  |  |  |
|  | XD6111 | 2.1 | Employer actual social contributions |  |  |  |  |  |  |  |  |  |  |  |
|  | XD6121 | 2.2 | Employer imputed social contributions |  |  |  |  |  |  |  |  |  |  |  |
|  | XD6131 | 2.3 | Household actual social contributions |  |  |  |  |  |  |  |  |  |  |  |
|  | XD6141 | 2.4 | Household social contribution supplements(6) |  |  |  |  |  |  |  |  |  |  |  |
|  | XD61SC | 2.5 | Less: Pension scheme service charges |  |  |  |  |  |  |  |  |  |  |  |
|  | XD619 | 3 | Other (actuarial) change of pension entitlements in social security pension schemes |  | | | | | | |  |  |  |  |
|  | XD62p | 4 | Reduction in pension entitlements due to payment of pension benefits |  |  |  |  |  |  |  |  |  |  |  |
| 2 + 3 — 4 | XD8 | 5 | Changes in pension entitlements due to social contributions and pension benefits |  |  |  |  |  |  |  |  |  |  |  |
|  | XD81 | 6 | Transfers of pension entitlements between schemes |  |  |  |  |  |  |  |  |  |  |  |
|  | XD82 | 7 | Change in entitlements due to negotiated changes in scheme structure |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Changes in pension entitlements due to other flows | | | | | | | | |  |  |  |
|  | XK7 | 8 | Changes in entitlements due to revaluations(7) |  |  |  |  |  |  |  |  |  |  |  |
|  | XK5 | 9 | Changes in entitlements due to other changes in volume(7) |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Closing balance sheet | | | | | | | | |  |  |  |
| 1+ Σ 5 to 9 | XAF63LE | 10 | Pension entitlements |  |  |  |  |  |  |  |  |  |  |  |
|  |  |  | Related indicators | | | | | | | | |  |  |  |
|  | XP1 | 11 | Output |  |  |  |  |  |  |  |  |  |  |  |

(1) The data for columns G and H should comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets should 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 whose pension entitlements 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 | |

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![european flag](./../../../images/eclogo.jpg)EUROPEAN COMMISSION

Brussels, 10.12.2021

COM(2021) 776 final

ANNEX

to the

Proposal for a Regulation of the European Parliament and of the Council

amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts

ANNEX 3

List of legal acts relating to Council Regulation (EC) No 2223/96 (“ESA 1995”) 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 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 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;

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 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;

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 of 17 December 2002 (2002/990/EC) further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (notified under document number C(2002) 5054);

Commission Decision of 30 November 1998 (98/715/EC) 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 (notified under document number C(1998) 3685) .

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