Source: EURLEX
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**Council of the**
**European Union**

**Interinstitutional File:**

**2021/0407(COD)**

**INFORMATION NOTE**

From: General Secretariat of the Council

**Brussels, 6 February 2023**
**(OR. en)**

**5991/23**

**CODEC 114**
**ECOFIN 104**
**STATIS 12**
**PE 4**

To: Permanent Representatives Committee/Council

Subject: 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

          - Outcome of the European Parliament's first reading

(Brussels, 1-2 February 2023)

**I.** **INTRODUCTION**

In accordance with the provisions of Article 294 of the TFEU and the Joint declaration on practical

arrangements for the codecision procedure **[1]**, a number of informal contacts have taken place

between the Council, the European Parliament and the Commission with a view to reaching an

agreement on this file at first reading.

In this context, the Chair of the Committee on Economic and Monetary Affairs (ECON), Irene

TINAGLI (S&D, IT), presented on behalf of the Committee a compromise amendment (amendment

number 2) to the abovementioned proposal for a Regulation. This amendment had been agreed

during the informal contacts referred to above. No other amendments were tabled.

**1** OJ C 145, 30.6.2007, p. 5.

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**II.** **VOTE**

When it voted on 2 February 2023, the plenary adopted the compromise amendment (amendment

number 2) to the abovementioned proposal for a Regulation. The Commission's proposal as thus

amended constitutes the Parliament's first-reading position which is contained in its legislative

resolution as set out in the Annex hereto **[2]** .

The Parliament's position reflects what had been previously agreed between the institutions. The

Council should therefore be in a position to approve the Parliament's position.

The act would then be adopted in the wording which corresponds to the Parliament's position.

**2** The version of the Parliament's position in the legislative resolution has been marked up to
indicate the changes made by the amendments to the Commission's proposal. Additions to the
Commission's text are highlighted in _**bold and italics.**_ The symbol " ▌" indicates deleted text.

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**ANNEX**

**(2.2.2023)**

## **European system of national and regional accounts in the European Union (ESA** **2010)**

**European Parliament legislative resolution of 2 February 2023 on 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 (COM(2021)0776 – C9-**
**0461/2021 – 2021/0407(COD))**

**(Ordinary legislative procedure: first reading)**

_The European Parliament_,

–
having regard to the Commission proposal to Parliament and the Council (COM(2021)0776),

–
having regard to Article 294(2) and Article 338(1) of the Treaty on the Functioning of the
European Union, pursuant to which the Commission submitted the proposal to Parliament
(C9-0461/2021),

–
having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the opinion of the European Central Bank of 25 March 2022 **[1]**,

–
having regard to the provisional agreement approved by the committee responsible under
Rule 74(4) of its Rules of Procedure and the undertaking given by the Council representative
by letter of 30 November 2022 to approve Parliament’s position, in accordance with Article
294(4) of the Treaty on the Functioning of the European Union,

–
having regard to Rule 59 of its Rules of Procedure,

–
having regard to the report of the Committee on Economic and Monetary Affairs (A90202/2022),

1. Adopts its position at first reading hereinafter set out;

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially
amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national
parliaments.

**1** OJ C 218, 2.6.2022, p. 2.

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**P9_TC1-COD(2021)0407**

**Position of the European Parliament adopted at first reading on 2 February 2023 with a view**

**to the adoption of Regulation (EU) 2023/… of the European Parliament and of the Council**

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

**accounts in the European Union and repealing 11 legal acts in the field of national accounts**

(Text with EEA relevance)

THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,

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

Article 338(1) thereof,

Having regard to the proposal from the European Commission,

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

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

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

**1**
OJ C 218, 2.6.2022, p. 2 _**.**_

**2** Position of the European Parliament of 2 February 2023.

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Whereas:

(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council [3] set up a

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

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

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

obtain comparable results between Member States.

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

up of the accounts of the Member States.

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

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

corrected.

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

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

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

of the Union.

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

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

**3** 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).

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

_**principles described in the Commission Recommendation on reference metadata and**_

_**quality reports for the European Statistical System, replacing Recommendation of 23**_

_**June 2009 on reference metadata for the European Statistical System**_ _**[4]**_ _**. New metadata**_

_**transmission requirements should not impose excessive additional costs or excessive**_

_**administrative burden on Member States.**_

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

the revised version of the classification of individual consumption by purpose (Coicop

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

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

references should therefore be updated.

**4** OJ L …, …, p. …

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

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

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

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

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

_**to carry out the required adaptations to their statistical systems so that the derogations**_

_**can be discontinued as soon as possible.**_

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

2019/516 of the European Parliament and of the Council [5], 11 legal acts based on the

previous European system of _**national and regional accounts**_, established by Council

Regulation (EC) No 2223/96 [6] (ESA 95), are no longer relevant. The measures set out in

this Regulation will replace those of Regulations (EC) No 359/2002 [7], (EC) No 1221/2002 [8],

(EC) No 1267/2003 [9], (EC) No 501/2004 [10], (EC) No 1161/2005 [11], (EC) No 1392/2007 [12]

and (EC) No 400/2009 [13] of the European Parliament and of the Council, Council

Regulation (EC) No 1222/2004 [14], Commission Regulation (EC) No 264/2000 [15] and

**5** 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).
**6** 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).
**7** 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).
**8** 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).
**9** 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).
**10** 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).
**11** 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).
**12** 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).
**13** 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).
**14** 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).
**15** 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).

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Commission Decisions 98/715/EC [16] and 2002/990/EC [17] . Those acts should therefore be

repealed.

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

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

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

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

_**adaptation to new transmission requirements, any new obligation to transmit metadata**_

_**on structural information should apply from 1 September 2025, even though those**_

_**metadata may already voluntarily be transmitted before that date.**_

**16** Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council
Regulation (EC) No 2223/96 on the European system of national and regional accounts in the
Community as concerns the principles for measuring prices and volumes (OJ L 340,
16.12.1998, p. 33).
**17** Commission Decision 2002/990/EC of 17 December 2002 further clarifying Annex A to
Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and
volumes in national accounts (OJ L 347, 20.12.2002, p. 42).

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

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

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

_**and Resilience Facility established by Regulation (EU) 2021/241 of the European**_

_**Parliament and of the Council**_ _**[18]**_ _**. Against that background, Union statistics should**_

_**properly reflect the statistical accounts of the institutions and bodies of the Union.**_

_**Therefore, technical work should be pursued for that purpose, so that a robust**_

_**methodology is developed allowing for the compilation and dissemination of statistical**_

_**accounts by the Commission (Eurostat), including the ESA 2010 net lending / net**_

_**borrowing and the outstanding Maastricht debt liabilities. By 31 March 2024, the**_

_**Commission (Eurostat) should submit a report to the European Parliament and to the**_

_**Council on the progress made in that regard.**_

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

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

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

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

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

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

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

achieve that objective.

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

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

_**support the analysis and the policymaking in the context of priority policies relating to**_

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

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

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

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

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

_**the availability of more detailed data in the context of the future revision of the**_

_**European system of national and regional accounts.**_

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

_**the green and digital transitions and national accounts in order to provide decision-**_

_**makers with the necessary data and knowledge to ensure competitiveness, financial**_

_**stability, budgetary resilience, sound public finances and fair tax policy. Furthermore,**_

_**the 51st session of the United Nations Statistical Commission has already requested the**_

_**Intersecretariat Working Group on National Accounts to develop a roadmap for the**_

_**revision of the System of National Accounts 2008. The revised version of the System of**_

_**National Accounts is planned to be adopted by the United Nations Statistical**_

_**Commission in 2025.**_

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

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

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

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

_**opportunity to update the internationally agreed concepts, definitions, classifications and**_

_**accounting rules in order to address global challenges related to climate change,**_

_**security, inequality, sustainability and well-being and will be instrumental in supporting**_

_**policymakers in taking informed decisions to foster economic, social and territorial**_

_**cohesion, reduce social and gender inequalities and catalyse the green and digital**_

_**transitions. The Commission should therefore regularly provide the required**_

_**information and discuss with the European Parliament and the Council the revision of**_

_**the System of National Accounts 2008 before its conclusion planned for 2025.**_

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

HAVE ADOPTED THIS REGULATION:

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Article 1

_**Amendments to Regulation (EU) No 549/2013**_

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

_**(1)**_ _**Article 6 is amended as follows:**_

_**(a)**_ _**paragraph 1 is replaced by the following:**_

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

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

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

_**States by means of implementing acts, for a maximum duration of three**_

_**years. Those implementing acts shall be adopted in accordance with the**_

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

_______________________________

        - _**Regulation (EU) …/… of the European Parliament and of the Council of …**_

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

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

_**the field of national accounts (OJ L**_ _**…, …, p. …).’;**_

_**(b)**_ _**paragraph 3 is replaced by the following:**_

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

_**concerned shall present a duly justified request to the Commission not later**_

_**than … [three months after the date of entry into force of this amending**_

_**Regulation].’;**_

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

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

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

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Article 2

_**Repeal**_

The legal acts set out in Annex _**III**_ are repealed.

_**Article 3**_

_**Review**_

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

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

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

_**outstanding Maastricht debt liabilities. Based on that report, the Commission may submit, if**_

_**appropriate, a legislative proposal.**_

Article 4

_**Entry into force and application**_

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

in the _Official Journal of the European Union_ .

_**2.**_ This Regulation shall apply from 1 September 2024.

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

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

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

_**apply from 1 September 2025.**_

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

_**metadata on structural information referred to in paragraph 10 of Annex B to**_

_**Regulation (EU) No 549/2013 shall, as regards table 27 of that Annex, apply from 1**_

_**September 2024.**_

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

Done at …,

_For the European Parliament_ _For the Council_

_The President_ _The President_

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**ANNEX I**

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

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

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

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

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

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

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

equity;’;

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

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

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

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

similar to those _**recorded for**_ NPISHs:’;

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(5) paragraph 3.105 is replaced by the following:

‘3.105 Alternatively individual consumption expenditure of general government

corresponds to division 15 of the classification of individual consumption by purpose

(Coicop), which includes the following groups:

15.1 Housing (equivalent to COFOG group 10.6)

15.2 Health (equivalent to COFOG groups 7.1 to 7.4)

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

15.4 Education (equivalent to COFOG groups 9.1 to 9.6)

15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).’;

(6) paragraph 3.124 is replaced by the following:

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

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

the value of non-produced assets realised by the productive activity of producer or

institutional units. Fixed assets are produced assets used in production for more than one

year.’;

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

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

year;’;

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(8) paragraph 3.138 is replaced by the following:

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

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

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

separated from the purchases and sales themselves in the case of land and other

non-produced assets, and recorded under a separate heading (P.512) in the classification of

gross fixed capital formation.’;

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

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

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

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

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(11) paragraph 4.50 is replaced by the following:

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

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

accruing in each accounting period must be recorded whether it is actually paid or added to

the principal outstanding. When it is not paid, the increase in the principal is recorded in

the financial account as an acquisition of a financial asset by the creditor and an equal

acquisition of a liability by the debtor.’;

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

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

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

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

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

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

replaced by the following:

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

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

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

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

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

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

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

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

social security _**fund**_ ;’;

(14) paragraph 5.235 is replaced by the following:

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

instrument and prepayment of insurance premiums is included in insurance technical

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

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

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

(16) paragraph 7.88 is replaced by the following:

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

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

can switch being assets and liabilities for the writers and holders. Some forwards operate

on margin payments, where profits or losses are settled daily; in these cases the balance

sheet value will be zero.’;

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

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

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

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

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

5991/23 LL/ur 23

# ANNEX GIP.INST EN

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

5991/23 LL/ur 24

# ANNEX GIP.INST EN

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

5991/23 LL/ur 25

# ANNEX GIP.INST EN

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

’;

5991/23 LL/ur 26

# ANNEX GIP.INST EN

(18) paragraph 9.61 is replaced by the following:

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

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

tables and industry-by-industry tables are caused by the existence of a generally limited

amount of secondary production. In practice, analytical uses of input-output tables

implicitly assume an industry technology, no matter how the tables have originally been

compiled. Furthermore, in practice, any product-by-product table is a manipulated

industry-by-industry table, as it still contains all the KAU and enterprise characteristics of

the supply and use tables.’;

(19) paragraph 10.27 is replaced by the following:

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

characteristics which determine the physical units, and differences of opinion may arise

concerning the criteria to be used. This difficulty may concern important industries such as

financial intermediation services, wholesale and retail trade, services to enterprises,

education, research and development, health or recreation. The choice of physical units for

such activities is presented in _Handbook on prices and volume measures in national_

_accounts*_ .

_**_________________________________**_

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

5991/23 LL/ur 27

# ANNEX GIP.INST EN

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

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

2012.’;

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

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

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

5991/23 LL/ur 28

# ANNEX GIP.INST EN

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

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

transferring the asset.’ is replaced by the following:

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

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

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

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

and flow

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

5991/23 LL/ur 29

# ANNEX GIP.INST EN

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

’;

5991/23 LL/ur 30

# ANNEX GIP.INST EN

(24) paragraph 15.32 is replaced by the following:

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

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

monopoly profits for the approved operators and recovering some of the profits as the fee.

Such fees are recorded as other taxes on production. This principle applies to all cases

where government issues permits to limit the number of units operating in a particular field

where the limit is fixed arbitrarily and is not dependent only on qualifying criteria.’;

(25) paragraph 15.35 is replaced by the following:

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

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

in the revaluation account of the acquirer.’;

5991/23 LL/ur 31

# ANNEX GIP.INST EN

|(26) in paragraph 16.67, table 16.1 is replaced by the following:  ‘Table 16.1 — Non-life insurance|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Uses|Uses|Uses|Uses|Uses|Uses|Uses|Uses|Uses|Uses|Resources|Resources|Resources|Resources|Resources|Resources|Resources|Resources|Resources|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||||
||Correspondi<br>ng entries of<br>the|Correspondi<br>ng entries of<br>the|||||||||||||||Correspond<br>ing entries<br>of the|Correspond<br>ing entries<br>of the||
|Tot<br>al|Goo<br>ds<br>and<br>servi<br>ces<br>acco<br>unt|Rest<br>of<br>the<br>worl<br>d <br>acco<br>unt|Total<br>econo<br>my|NPIS<br>Hs|Househ<br>olds|General<br>govern<br>ment|Financi<br>al<br>corporat<br>ions|Non-<br>financia<br>l <br>corporat<br>ions||**Transac**<br>**tions**<br>**and**<br>**balancin**<br>**g items**|Non-<br>financia<br>l <br>corporat<br>ions|Financi<br>al<br>corporat<br>ions|General<br>govern<br>ment|Househ<br>olds|NPIS<br>Hs|Total<br>econo<br>my|Res<br>t of<br>the<br>wor<br>ld|<br>Goo<br>ds<br>and<br>servi<br>ces<br>acco<br>unt|Tot<br>al|
|||||||||||**External**<br>**account**||||||||||
|0||0|||||||P.6<br>2|Exports<br>in<br>services||||||||0|0|
|0|0||||||||P.7<br>2|Imports<br>in<br>services|||||||0||0|

5991/23 LL/ur 32

# ANNEX GIP.INST EN

|Col1|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Producti<br>on<br>account|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|6|6||||||||P.1|Output||6||||6|||6|
|4||0|4|0|3|0|0|1|P.2|Intermed<br>iate<br>consump<br>tion||||||||4|4|
|||||||||||**Distribu**<br>**tion of**<br>**primary**<br>**income**<br>**account**||||||||||
|6|||6||||6||D.4<br>41|Property<br>income<br>attributa<br>ble to<br>insuranc<br>e policy<br>holders|5|0|0|1|0|6|0||6|

5991/23 LL/ur 33

# ANNEX GIP.INST EN

|Col1|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Seconda<br>ry<br>distribut<br>ion of<br>income<br>account|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|44||1|43|0|31|4|0|8|D.7<br>11|Net non-<br>life<br>insuranc<br>e <br>premium<br>s||44||||44|||44|
|45||0|45||||45||D.7<br>21|Non-life<br>insuranc<br>e claims|6|0|1|35|0|42|3||45|
|||||||||||**Use of**<br>**disposab**<br>**le**<br>**income**<br>**account**||||||||||

5991/23 LL/ur 34

# ANNEX GIP.INST EN

|2|Col2|Col3|2|Col5|2|Col7|Col8|Col9|P.3|Final<br>consump<br>tion<br>expendit<br>ure|Col12|Col13|Col14|Col15|Col16|Col17|Col18|2|2|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||**Financia**<br>**l balance**<br>**sheet**<br>**(opening**<br>**) **||||||||||
|74||0|74||40|0|9|25|AF.<br>61|Non-life<br>insuranc<br>e <br>technical<br>reserves||74||||74|||74|
|||||||||||**Financia**<br>**l balance**<br>**sheet**<br>**(closing)**||||||||||

5991/23 LL/ur 35

# ANNEX GIP.INST EN

|81|Col2|0|81|0|44|0|11|25|AF.<br>61|Non-life<br>insuranc<br>e<br>technical<br>reserves|Col12|81|Col14|Col15|Col16|81|Col18|Col19|81|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||**Financia**<br>**l **<br>**transacti**<br>**on**||||||||||
|7||0|7|0|4|0|2|1|F.6<br>1|Non-life<br>insuranc<br>e <br>technical<br>reserves||7||||7|||7|
|||||||||||**Revalua**<br>**tion**<br>**account**||||||||||
|0||0|0|0|0|0|0|0|AF.<br>61|Non-life<br>insuranc<br>e <br>technical<br>reserves||0||||0|||0|

’;

5991/23 LL/ur 36

# ANNEX GIP.INST EN

(27) paragraph 17.148 is replaced by the following:

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

of a non-government unit through an explicit transaction, any payment by the non

government unit needs to be recorded as pre-paid social contributions (F.89). There is

further discussion of this type of arrangement in paragraphs 20.273 to 20.275.’;

(28) paragraph 17.165 is replaced by the following:

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

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

modelling of pension schemes, since its accumulated impact over many decades can be

very large. The discount rate from a chosen approach may change over time, which would

lead to revaluations in the accounts.’;

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

‘United Nations, International merchandise trade statistics: Concepts and definitions,

2010.’;

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

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

5991/23 LL/ur 37

# ANNEX GIP.INST EN

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

‘

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

+ net social contributions D.61

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

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

+ other capital revenue D.92 + D.99

’;

(32) paragraph 20.77 is replaced by the following:

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

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

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

actual social contributions (D.613)), employers’ imputed social contributions (D.612) and

households’ social contribution supplements (D.614) less social insurance scheme service

charges (D.61SC).’;

5991/23 LL/ur 38

# ANNEX GIP.INST EN

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

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

|ESA resources|Col2|ESA GFS revenue|
|---|---|---|
|P.1|Output, of which||
||Market output (P.11)|Sales of goods and services|
||Output for own final use (P.12)|Sales of goods and services|
||Non-market output (P.13), of which:||
||— Payments for non-market output<br>(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<br>(receivable)|Total taxes|
|D.3|Subsidies (receivable)|Other current revenue|
|D.4|Property income|Other current revenue|
|D.5|Current taxes on income and wealth|Total taxes|
|D.61|**_Net social_** contributions|Net social contributions|
|D.7|Other current transfers|Other current revenue|
|D.91r|Capital taxes (receivable)|Total taxes|
|D.92r|Investment grants (receivable)|Other capital revenue|
|D.99r|Other capital transfers (receivable)|Other capital revenue|

5991/23 LL/ur 39

# ANNEX GIP.INST EN

|ESA uses and capital transactions|Col2|ESA GFS expenditure|
|---|---|---|
|P.2|Intermediate consumption|Intermediate consumption|
|D.1|Compensation of employees|Compensation of employees|
|D.2|Taxes on production and imports<br>(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<br>transfers in kind|Social benefits other than social<br>transfers in kind|
|D.632|Social transfers in kind via market<br>producers|Social transfers in kind via market<br>producers|
|D.7|Other current transfers|Other current expenditure|
|D.8|Adjustment for the change in pension<br>entitlements|Other current expenditure|
|P.31|Individual consumption expenditure<br>on market output|Social transfers in kind via market<br>producers|
|P.31|Individual consumption expenditure<br>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-<br>produced assets|Capital expenditure|
|D.92p|Investment grant (payable)|Capital expenditure|
|D.99p|Other capital transfers (payable)|Capital expenditure|

5991/23 LL/ur 40

# ANNEX GIP.INST EN

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.

5991/23 LL/ur 41

# ANNEX GIP.INST EN

Final individual consumption expenditure of households

provided directly by government on a non-market basis is also

measured by its production costs.

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

accounts of government:

(1) on the resources side, the non-market output, other (P.132)

recorded in the production account;

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

social transfers in kind — non-market production (D.631).

They are recorded in the redistribution of income in kind

account, and in the use of adjusted disposable income

account.

Each imputed flow is equal to the sum of actual flows: the

production costs. These two types of imputed flows, on the

resource side and on the uses side, balance in the ESA sequence

of accounts.

5991/23 LL/ur 42

# ANNEX GIP.INST EN

’;

5991/23 LL/ur 43

# ANNEX GIP.INST EN

(34) paragraph 20.90 is replaced by the following:

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

production. When received by producing entities belonging to general government,

subsidies on products are included in the valuation of the output and sales at basic prices.’;

(35) paragraph 20.130 is replaced by the following:

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

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

government unit of a liability issued by another unit of the subsector in question will be

presented in the consolidated presentation, as redemption of liability by that subsector or

sector.’;

(36) paragraph 20.158 is replaced by the following:

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

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

there is no counterpart sector transactor in the ESA for such transactions; the relevant

amounts are not separately recognised as expenditure and revenue (respectively) and are

instead included in, or excluded from, the value of the intermediate consumption or of the

sales.’;

5991/23 LL/ur 44

# ANNEX GIP.INST EN

(37) paragraph 21.22 is replaced by the following:

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

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

gains/losses.’;

(38) paragraph 22.13 is replaced by the following:

‘22.13 In Coicop, 15 main categories are distinguished:

(a) food and non-alcoholic beverages;

(b) alcoholic beverages, tobacco and narcotics;

(c) clothing and footwear;

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

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

(f) health;

(g) transport;

(h) information and communication;

(i) recreation, sport and culture;

(j) education services;

(k) restaurants and accommodation services;

(l) insurance and financial services;

5991/23 LL/ur 45

# ANNEX GIP.INST EN

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

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

(NPISHs); and

(o) individual consumption expenditure of general government.

The first 13 categories sum up total individual consumption expenditure by households.

The last two identify individual consumption expenditure by NPISHs and general

government sectors, i.e. their social transfers in kind. Together, all 15 items represent

actual final consumption by households.’;

(39) paragraph 22.14 is replaced by the following:

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

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

health, recreation and culture, education, and social protection. These are also Coicop

functions for the individual consumption expenditure by households; social protection is a

sub-category of category 13, ‘personal care, social protection and miscellaneous goods and

                                                        services’. As a consequence, Coicop also shows for each of these five common sub

categories, the role of private households, government and NPISHs. For example, it can

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

5991/23 LL/ur 46

# ANNEX GIP.INST EN

(40) paragraph 22.16 is replaced by the following:

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

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

are:

(a) general public services;

(b) defence;

(c) public order and safety;

(d) economic affairs;

(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.’;

5991/23 LL/ur 47

# ANNEX GIP.INST EN

(41) Chapter 23 is amended as follows:

(a) paragraph 23.05 is replaced by the following:

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

COPNI (classification of the purposes of non-profit institutions serving households)

and COPP (classification of outlays of producers by purpose). These classifications

are used for functional analysis of the expenditure by corporations, government,

households and non-profit institutions serving households and for functional satellite

accounts.’;

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

following:

‘

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

5991/23 LL/ur 48

# ANNEX GIP.INST EN

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

’;

5991/23 LL/ur 49

# ANNEX GIP.INST EN

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

the following:

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

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

items.

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

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# ANNEX GIP.INST EN

|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|

’;

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

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

‘01-13 Individual consumption expenditure of households

|01|Food and non-alcoholic beverages|
|---|---|
|01.1|Food|
|01.2|Non-alcoholic beverages|
|01.3|Services for processing primary goods for food and non-alcoholic 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|

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# ANNEX GIP.INST EN

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

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# ANNEX GIP.INST EN

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

5991/23 LL/ur 53

# ANNEX GIP.INST EN

’.

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

5991/23 LL/ur 54

# ANNEX GIP.INST EN

**ANNEX II**

_**‘**_ **ANNEX B**

**Transmission programme for data and metadata**

**I. General requirements**

Data

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

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

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

for transmission.

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|Table<br>No|Subject of the tables|Deadline t +<br>months (days<br>where specified)<br>after the reference<br>period|Period<br>covered|
|1F|Flash estimates of GDP and employment— <br>quarterly voluntary transmissions|Dates shall be<br>agreed between<br>participating<br>Member States<br>and the<br>Commission<br>(Eurostat) and<br>shall correspond<br>to Eurostat’s<br>releases at 30 or<br>45 days|The latest<br>reported<br>quarter|

5991/23 LL/ur 55

# ANNEX GIP.INST EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|1Q|National accounts main aggregates— quarterly|2/(3)**_(2)_**|1995Q1<br>onwards|
|1A|National accounts main aggregates— annual|2/(3)**_(2)_**/9|1995<br>onwards|
|2|Main aggregates of general government and its<br>subsectors— annual|3/9|1995<br>onwards|

5991/23 LL/ur 56

# ANNEX GIP.INST EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|3|Main aggregates by economic activity— annual|9/21|1995<br>onwards|
|5|Household final consumption expenditure by<br>purpose— annual|9|1995<br>onwards|
|6|Financial accounts by sector (transactions)— <br>annual|4/9|1995<br>onwards|
|7|Balance sheets for financial assets and liabilities by<br>sector— annual|4/9|1995<br>onwards|
|8|Non-financial accounts by sector— annual|9|1995<br>onwards|
|801|Non-financial accounts by sector— quarterly– <br>non-adjusted|85 days/(3)**_(3)_**|1999Q1<br>onwards|
|801SA|Non-financial accounts by sector— quarterly– <br>seasonally and calendar adjusted data|85 days + 3<br>working days|1999Q1<br>onwards|
|9|Detailed tax and social contribution revenue,<br>including the list of taxes and social contributions<br>according to national classification— annual|9|1995<br>onwards|
|10|Main aggregates by region, NUTS levels 2 and 3<br>— annual|12/24|2000<br>onwards|
|11|General government expenditure by function<br>(COFOG)— annual|11|1995<br>onwards|
|13|Household accounts by region, NUTS level 2— <br>annual|24|2000<br>onwards|

5991/23 LL/ur 57

# ANNEX GIP.INST EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|15|Supply table at basic prices, including<br>transformation into purchasers’ prices— annual|36|2010<br>onwards|
|16|Use table at purchasers’ prices— annual|36|2010<br>onwards|
|17|Symmetric input-output table at basic prices— <br>five-yearly|36|2010<br>onwards|
|20|▌ Fixed assets by economic activity and by asset<br>(stocks)— annual|24|2000<br>onwards|
|22|▌ Gross fixed capital formation by economic<br>activity and by asset (transactions)— annual|9/24|1995<br>onwards|
|25|Non-financial accounts of general government— <br>quarterly|3|2002Q1<br>onwards|
|26|Balance sheets for non-financial assets— annual|24|1995<br>onwards|

5991/23 LL/ur 58

# ANNEX GIP.INST EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|27|Financial accounts and balance sheets of general<br>government— quarterly|85 days/3|1999Q1<br>onwards|
|28|General government gross debt (Maastricht debt)<br>— quarterly|3|2000Q1<br>onwards|
|28A|General government gross debt (Maastricht debt)<br>structure— annual|100 days/283<br>days|Previous<br>4 <br>reference<br>years|
|29|Accrued-to-date pension entitlements in social<br>insurance— three-yearly|24|2012<br>onwards|

t = reference period (year or quarter).

(1) For a detailed description of the precise requirements, please refer to the specific tables.

Deadlines in brackets only apply in particular cases.

_**(2)**_ _**(3) refers to transmission at t+3 months. If a Member State transmits a complete set of**_

_**data at t+2 months, data do not need to be transmitted at t+3 months.**_

_**(3)**_ _**(3) refers to transmission at t+3 months. If a Member State transmits a complete set of**_

_**data at t+85 days, data do not need to be transmitted at t+3 months.**_

5991/23 LL/ur 59

# ANNEX GIP.INST EN

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

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

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

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

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

publication shall be justified and explained with metadata.

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

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

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

the definition differs.

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

Article 4(1) of this Regulation.

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

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

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

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

publication.

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# ANNEX GIP.INST EN

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

European aggregates shall be avoided to the extent possible.

Reference periods

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

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

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

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

break.

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

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

5991/23 LL/ur 61

# ANNEX GIP.INST EN

Metadata

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

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

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

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

_**transmission – within the context of the transmission programme – shall avoid the**_

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

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

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

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

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

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

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

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

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# ANNEX GIP.INST EN

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

_**specified in Annex A are not implemented, provide short explanations of the concepts**_

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

_**and definitions specified in Annex A are not implemented or not applicable.**_

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

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

5991/23 LL/ur 63

# ANNEX GIP.INST EN

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

_**shall inform the Commission (Eurostat) about major events such as major data**_

_**revisions, data inconsistencies of significant size, outliers, breaks in time series, updates**_

_**on seasonal adjustment, as well as unusual zero and negative values. For data**_

_**transmitted on an annual basis, this information shall be sent at t+3 days at the latest,**_

_**except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted**_

_**together with the data. For quarterly data, metadata shall be transmitted together with**_

_**the data. This information shall be sent only when such events are reflected in the**_

_**transmitted data, and it shall provide short explanations of the reasons why the event is**_

_**observed in the transmitted data and which variables and reference periods are affected.**_

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

_**routine operations.**_

5991/23 LL/ur 64

# ANNEX GIP.INST EN

Transmission deadlines

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

each table.

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

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

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

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

can be corrected.

5991/23 LL/ur 65

# ANNEX GIP.INST EN

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

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

at the deadline unless stated otherwise in specific individual tables.

Consistency

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

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

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

deadline as other tables.

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

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

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

have the same deadline.

5991/23 LL/ur 66

# ANNEX GIP.INST EN

|Tables 1Q and 1A — Quarterly (Q) and annual (A) national accounts main aggregates.|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference<br>period.**_If a Member State transmits a complete set of data at t+2 months, data do not need to be_**<br>**_transmitted at t+3 months_**. Table 1Q shall be consistent with table 1A at t+9 months.<br>Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and<br>chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory<br>(x) as specified below. Some breakdowns are optional (o).<br>Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form<br>(including calendar adjustments,where relevant) except for previous year’s prices. The provision of<br>quarterly data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but<br>limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and<br>3 decimals for data expressed in thousand persons.|
|**Code**|**List of variables**|**Q data**<br>**t+2/(3)**<br>**months**|**A data**<br>**t+2/(3)/9**<br>**months**|**Break-**<br>**down**|**Unit**|
|B.1*g|Gross domestic product at market<br>prices|x|x||CUP, PYP, CLV|
||**Main output aggregates**|**Main output aggregates**|**Main output aggregates**|**Main output aggregates**|**Main output aggregates**|
|B.1g|Gross value added at basic prices|x|x|A*10|CUP, PYP, CLV|
|D.21– <br>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|

5991/23 LL/ur 67

# ANNEX GIP.INST EN

|Col1|Main expenditure aggregates|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|B.1*g|Gross domestic product at market<br>prices|x|x||CUP, PYP, CLV|
|P.3_S.1|Total final consumption<br>expenditure|x|x||CUP, PYP, CLV|
|P.3_S.14|Household final consumption<br>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|**_x _**|**_x _**|DUR|CUP, PYP, CLV|
||-- Non-durable goods|**_x _**|**_x _**|DUR|CUP, PYP, CLV|
||-- Services|**_x _**|**_x _**|DUR|CUP, PYP, CLV|
|P.3_S.1M|Final consumption expenditure of<br>households and NPISHs (national<br>concept)|x|x||CUP, PYP, CLV|
|P.3_S.14|Household final consumption<br>expenditure (national concept)|x|x||CUP, PYP, CLV|
|P.3_S.15|Final consumption expenditure of<br>NPISHs|x|x||CUP, PYP, CLV|
|P.3_S.13|General government final<br>consumption expenditure|x|x||CUP, PYP, CLV|
|P.31_S.13|General government individual<br>consumption expenditure|x|x||CUP, PYP, CLV|
|P.32_S.13|General government collective<br>consumption expenditure|x|x||CUP, PYP, CLV|

5991/23 LL/ur 68

# ANNEX GIP.INST EN

|P.41|Actual individual consumption|x|x|Col5|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<br>(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 +<br>AN.114|Machinery and equipment +<br>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|**_t+9_**|AN_F6|CUP, PYP, CLV|
|AN.1139<br>+ AN.114|Other machinery and equipment +<br>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<br>valuables|x|x||CUP, PYP|
|P.6|Exports of goods (fob) and<br>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<br>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<br>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|

5991/23 LL/ur 69

# ANNEX GIP.INST EN

|Col1|Main income aggregates|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|B.2g +<br>B.3g|Gross operating surplus and gross<br>mixed income|x|x||CUP|
|D.2– D.3|Taxes on production and imports<br>less subsidies|x|x||CUP|
|D.2|Taxes on production and imports|x|x||CUP|
|D.3|Subsidies|x|x||CUP|
|D.1|Compensation of employees<br>working in resident production<br>(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**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|**Population and employment**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|**Population and employment**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|**Population and employment**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|**Population and employment**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|**Population and employment**<br>Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW)<br>for employment in resident production units.<br>Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.|
|POP|Total population<br>(thousands of persons)|x|x||PS|
|EMP_NC|Employment of residents<br>(national concept)|x|x||PS|
|EEM_NC|Resident employees<br>(national concept)|x|x||PS|
|ESE_NC|Self-employed residents<br>(national concept)|x|x||PS|
|EMP|Employment in resident<br>production units (domestic<br>concept)|x|x|A*10|PS, HW|
|EMP|Employment in resident<br>production units (domestic<br>concept)|o|o|A*10|JB, FTE|
|EEM|Employees in resident production<br>units (domestic concept)|x|x|A*10|PS, HW|
|EEM|Employees in resident production<br>units (domestic concept)|o|o|A*10|JB, FTE|
|ESE|Self-employed in resident<br>production units (domestic|x|x|A*10|PS, HW|
|ESE|Self-employed in resident<br>production units (domestic|o|o|A*10|JB, FTE|

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concept)

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# ANNEX GIP.INST EN

|Geographical breakdowns of exports and imports – according to the actual composition at the end of the last<br>reference period (‘fixed composition’)|Col2|Col3|Col4|Col5|
|---|---|---|---|---|
|GEO|Compulsory for total exports and imports;<br>Voluntary for goods and services|Unit with compulsory start<br>year/quarter|Unit with compulsory start<br>year/quarter|Unit with compulsory start<br>year/quarter|
|**Code**|**Breakdowns by counterpart area**|**CUP**|**PYP**|**CLV**|
|S.21|Member States, including institutions and bodies of the<br>European Union|2008/Q1|2012/Q1|2012/Q1|
|S.2I|Euro area (Member States and institutions of the euro area)|2008/Q1|2012/Q1|2012/Q1|
|S.21– <br>S.2I|Intra-EU extra euro area (Member States and institutions not<br>belonging to the euro area)|2008/Q1|2012/Q1|2012/Q1|
|S.212|Institutions and bodies of the European Union|o|o|o|
|S.22|Extra-EU|2008/Q1|2012/Q1|2012/Q1|

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|Table 1F — Flash estimates of GDP and employment — quarterly voluntary transmissions|Col2|Col3|Col4|
|---|---|---|---|
|Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission<br>(Eurostat) and Member States in view of ensuring a regular coordinated publication of**_estimates of the_**<br>**_corresponding European aggregates_** about 30 or 45 days after the reference period. Member States<br>transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day<br>before the agreed publication date indicating clearly whether the estimates can be published (preferred option).|Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission<br>(Eurostat) and Member States in view of ensuring a regular coordinated publication of**_estimates of the_**<br>**_corresponding European aggregates_** about 30 or 45 days after the reference period. Member States<br>transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day<br>before the agreed publication date indicating clearly whether the estimates can be published (preferred option).|Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission<br>(Eurostat) and Member States in view of ensuring a regular coordinated publication of**_estimates of the_**<br>**_corresponding European aggregates_** about 30 or 45 days after the reference period. Member States<br>transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day<br>before the agreed publication date indicating clearly whether the estimates can be published (preferred option).|Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission<br>(Eurostat) and Member States in view of ensuring a regular coordinated publication of**_estimates of the_**<br>**_corresponding European aggregates_** about 30 or 45 days after the reference period. Member States<br>transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day<br>before the agreed publication date indicating clearly whether the estimates can be published (preferred option).|
|**Code**|**Flash estimates**|**Periodicity**|**Based on**|
|B.1*g|Gross domestic product at market prices|Q|Volume|
|EMP|Total employment in resident production units|Q|Persons|

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5991/23 LL/ur 74

# ANNEX GIP.INST EN

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

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|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|**Code**|**Transaction**|**Notes**|
|P.1|Output||
|P.11 + P.12|Market output and output for own final use||
|_P.11_|_Market output_|_voluntary_|
|_P.12_|_Output for own final use_|_voluntary_|
|_P.12_GFSM_D.1_|_Output for own final use, cost attributable to_<br>_compensation of employees (GFSM purpose)_|_voluntary;_for the purpose<br>of reporting according to<br>the methodology set out in<br>the International Monetary<br>Fund’s Government<br>Finance Statistics Manual<br>(GFSM)|
|_P.12_GFSM_P.2_|_Output for own final use, cost attributable to_<br>_intermediate consumption (GFSM purpose)_|_voluntary;_see<br>P.12_GFSM_D.1|
|_P.12_GFSM_P.51c_|_Output for own final use, cost attributable to_<br>_consumption of fixed capital (GFSM purpose)_|_voluntary;_see<br>P.12_GFSM_D.1|
|P.13|Non-market output||
|P.131|Payments for non-market output||
||Memo: own resource collection costs|compulsory for S.13<br>from reference year<br>2004 onwards,_voluntary_<br>_for subsectors_|
|P.132|Non-market output, other||

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|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|P.11 + P.12 + P.131|Market output, output for own final use and payments<br>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<br>positive sign|
|_D.3r_S.212_|_Subsidies, revenue from the institutions and bodies of_<br>_the European Union_|compulsory only for S.1<br>from reference year<br>2004 onwards,_voluntary_<br>_for S.13 and subsectors_|
|B.2n|Operating surplus, net||
|D.2r|Taxes on production and imports, revenue|also to be transmitted for<br>S.212 (compulsory from<br>reference year 2004<br>onwards)|
|D.21r|Taxes on products, revenue|also to be transmitted for<br>S.212 (compulsory from<br>reference year 2004<br>onwards)|

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# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|D.211r|Value added type taxes (VAT), revenue||
|D.29r|Other taxes on production, revenue|also to be transmitted for<br>S.212 (compulsory from<br>reference year 2004<br>onwards)|
|D.4r|Property income, revenue||
|D.41r|Interest, revenue||
|_D.41Gr_|_Total interest before FISIM allocation, revenue_|_voluntary_|
|D.42r + D.43r + D.44r +<br>D.45r|Other property income, revenue||
|_D.42r_|_Distributed income of corporations, revenue_|_voluntary_|
|_D.43r_|_Reinvested earnings on FDI, revenue_|_voluntary_|
|_D.44r_|_Other investment income, revenue_|_voluntary_|
|_D.45r_|_Rent, revenue_|_voluntary_|
|D.3p|Subsidies, expenditure|to be reported with a<br>positive sign|
|D.31p|Subsidies on products, expenditure|to be reported with a<br>positive sign|
|D.39p|Other subsidies on production, expenditure|to be reported with a<br>positive sign|
|D.4p|Property income, expenditure||
|D.4p_S.1311|of which, to subsector central government (S.1311)||
|D.4p_S.1312|of which, to subsector state government (S.1312)||

5991/23 LL/ur 78

# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|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 +<br>D.45p|Other property income, expenditure||
|_D.42p_|_Distributed income of corporations, expenditure_|_voluntary_|
|_D.43p_|_Reinvested earnings on FDI, expenditure_|_voluntary_|
|_D.44p_|_Other investment income, expenditure_|_voluntary_|
|_D.45p_|_Rent, expenditure_|_voluntary_|
|B.5n|Balance of primary incomes, net||
|D.5r|Current taxes on income, wealth etc., revenue||
|_D.51r_|_Taxes on income, revenue_|_voluntary_|
|_D.51a + D.51c1_|_Taxes on individual or household income including_<br>_holding gains, revenue_|_voluntary_|
|_D.51b + D.51c2_|_Taxes on the income or profits of corporations_<br>_including holding gains, revenue_|_voluntary_|
|_D.59r_|_Other current taxes, revenue_|_voluntary_|
|D.61r|Net social contributions, revenue||
|D.611r|Employers’ actual social contributions, revenue||
|D.613r|Households’ actual social contributions, revenue||

5991/23 LL/ur 79

# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|D.7r|Other current transfers, revenue||
|D.7r_S.212|Other current transfers, revenue, from the institutions<br>and bodies of the European Union|compulsory for S.13 and<br>S.1 from reference year<br>2004 onwards;_ voluntary_<br>_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<br>institutions and bodies of the European Union|compulsory for S.13<br>from reference year<br>2004 onwards;_ voluntary_<br>_for subsectors of S.13_|
|_D.75r_|_Miscellaneous current transfers, revenue_|_voluntary_|
|_D.76r_|_VAT- and GNI-based EU own resources, revenue_|when used, compulsory<br>at S.13 level from<br>reference year 2004<br>onwards|
|D.5p|Current taxes on income, wealth etc., expenditure||
|D.62p|Social benefits other than social transfers in kind,<br>expenditure||
|_D.621p_|_Social security benefits in cash, expenditure_|_voluntary_|
|_D.622p_|_Other social insurance benefits, expenditure_|_voluntary_|

5991/23 LL/ur 80

# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|_D.623p_|_Social assistance benefits in cash, expenditure_|_voluntary_|
|_D.62p COFOG 10.2_|_Social benefits other than social transfers in kind,_<br>_expenditure, of which COFOG 10.2_|_voluntary_|
|_D.62p COFOG 10.3_|_Social benefits other than social transfers in kind,_<br>_expenditure, of which COFOG 10.3_|_voluntary_|
|_D.62p COFOG 10.5_|_Social benefits other than social transfers in kind,_<br>_expenditure, of which COFOG 10.5_|_voluntary_|
|D.632p|Social transfers in kind— purchased market<br>production, expenditure||
|D.62p + D.632p|Social benefits other than social transfers in kind, and<br>social transfers in kind— purchased market<br>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)||

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# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|_D.71p_|_Net non-life insurance premiums, expenditure_|_voluntary_|
|_D.72p_|_Non-life insurance claims, expenditure_|_voluntary_|
|_D.73p_|_Current transfers within general government,_<br>_expenditure_|_voluntary_|
|_D.74p_|_Current international cooperation, expenditure_|_voluntary_|
|_D.74p_S.212_|_Current international cooperation, expenditure, to the_<br>_institutions and bodies of the European Union_|compulsory for S.13<br>from reference year<br>2004 onwards;_ voluntary_<br>_for subsectors of S.13_|
|_D.75p_|_Miscellaneous current transfers, expenditure_|_voluntary_|
|D.76p|VAT- and GNI-based EU own resources, expenditure|compulsory for S.13<br>from reference year<br>2004 onwards;_ voluntary_<br>_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||

5991/23 LL/ur 82

# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|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<br>bodies of the European Union|compulsory for S.13 and<br>S.1 from reference year<br>2004 onwards;_ voluntary_<br>_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)||

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# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|_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<br>bodies of the European Union|compulsory for S.13 and<br>S.1 from reference year<br>2004 onwards; <br>_voluntary for subsectors_<br>_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<br>of valuables||
|NP|Acquisitions less disposals of non-financial non-<br>produced assets||
|P.5 + NP|Gross capital formation and acquisitions less disposals<br>of non-financial non-produced assets||
|B.9|Net lending (+) / net borrowing (-)||
|TE|Total expenditure||

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# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|TR|Total revenue||
|D.995|Capital transfers from general government to relevant<br>sectors representing taxes and social contributions<br>assessed but unlikely to be collected|D.995 is to be deducted<br>from D.99r. No amounts<br>for D.995 are to be<br>included under D.9p.<br>D.995r is to be reported<br>with a positive sign.|
|PTC|Total payable tax credits|_To be transmitted on a_<br>_voluntary basis for_<br>_subsectors and for_<br>_reference years up to_<br>_2011._<br>The whole amount of a<br>payable tax credit is to<br>be recorded as<br>government expenditure<br>(‘total payable tax<br>credits’, PTC) while<br>mentioning the amount<br>of the ‘transfer<br>component’ (TC).|

5991/23 LL/ur 85

# ANNEX GIP.INST EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|TC|Payable tax credits that exceed the taxpayer’s liability|_see PTC._<br>The‘transfer<br>component’ (TC)<br>corresponds to payable<br>tax credits that exceed<br>the taxpayer’s liability<br>and that are paid out to<br>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_|

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# ANNEX GIP.INST EN

|Table 3 — Detailed breakdowns of main aggregates and employment by industry — annual|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including<br>total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory<br>(x); A*88 breakdowns are optional (o).|
|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from<br>1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but<br>compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 -‘Real estate<br>activities’) compulsory only for P.1, P.2, B.1g.|
|**Code**|**List of variables**|** t+9**<br>**months**|**t+21**<br>**months**|**CUP**<br>**1995**|**PYP**<br>**1996**|**CLV**<br>**1995**|
|P.1|Output at basic prices by industry|A*21|A*64|x|o|o|
|P.2|Intermediate consumption at<br>purchaser’s prices by industry|A*21|A*64|x|o|o|
|B.1g|Gross value added at basic prices by<br>industry|A*21|A*64|x|x|x|
|P.51c|Consumption of fixed capital by<br>industry|A*21|A*64|x|x|x|
|B.2n +<br>B.3n|Net operating surplus and net mixed<br>income|A*21|A*64|x|||
|D.29– <br>D.39|Other taxes on production less other<br>subsidies on production|A*21|A*64|x|||
|D.1|Compensation of employees by<br>industry|A*21|A*64|x|||
|D.11|Wages and salaries|A*21|A*64|x|||

5991/23 LL/ur 87

# ANNEX GIP.INST EN

|Employment in resident production (domestic concept DC):<br>Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are<br>compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months<br>for A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE)<br>are optional (o).|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|**Code**|**List of variables**|**t+9**<br>**months**<br>**A*21**<br>**PS/HW**<br>**1995**|**t+21**<br>**months**<br>**A*64**<br>**PS**<br>**1995**|**t+21**<br>**months**<br>**A*38**<br>**HW**<br>**1995**|**JB**|**FTE**|
|EMP|Total employment (DC)|x|x|x|o|o|
|EEM|Employees (DC)|x|x|x|o|o|
|ESE|Self-employed (DC)|x|x|x|o|o|

5991/23 LL/ur 88

# ANNEX GIP.INST EN

|Table 5 — Household final consumption expenditure by purpose — annual|Col2|Col3|Col4|
|---|---|---|---|
|Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked<br>volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according<br>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).|Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked<br>volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according<br>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).|Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked<br>volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according<br>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).|Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked<br>volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according<br>to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).|
|**Code**|**List of variables**|**Concept**|**Unit**|
|P.31_S.14|Final consumption expenditure of resident and non-resident households on the<br>economic territory|Domestic– DC|CUP, PYP, CLV|
|Of which|Coicop breakdowns|Domestic– DC|CUP, PYP, CLV|
|P.33|Final consumption expenditure of resident households in the rest of the world||CUP, PYP, CLV|
|P.34|Final consumption expenditure of non-resident households on the economic<br>territory||CUP, PYP, CLV|
|P.31_S.14|Final consumption expenditure of resident households on the economic territory<br>and abroad|National– NC|CUP, PYP, CLV|

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# ANNEX GIP.INST EN

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

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|(Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information)|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|ESA code<br>(financial<br>instrument)|_Transactions/other_<br>_changes in_<br>_volume/revaluation_<br>_of financial_<br>_instruments_|S.1|S.11|S.12|S.121 + S.122 + S.123|S.121|S.122 + S.123|S.124|S.125 + S.126 + S.127|S.128 + S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14 + S.15|S.14|S.15|S.2|
||_Assets_|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|F.A|Total financial<br>assets|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xra_ocv||xra_ocv|xt+4|x|||||xra_ocv|x|x|x|x||||xra_ocv|
|F.11|Monetary gold|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and<br>deposits|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.21|Currency|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

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# ANNEX GIP.INST EN

|F.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.229|Other transferable<br>deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.5|Equity and<br>investment fund<br>shares or units|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

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# ANNEX GIP.INST EN

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

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|F.63 +<br>F.64 +<br>F.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x<br>2012|x<br>2012|x|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.63|Pension<br>entitlements|o||o|o|o|o|o|o|o||||||o|o||o|
|F.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|

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# ANNEX GIP.INST EN

|F.7|Financial<br>derivatives and<br>employee stock<br>options|x<br>ra_ocv|x<br>ra_ocv|x<br>ra_ocv|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>ra_ocv|x|x|x|x|x<br>ra_ocv|x<br>nc|x<br>nc|x<br>ra_ocv|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.72|Employee stock<br>options|o||||||||||||||o|o||o|
|F.8|Other accounts<br>receivable|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.89|Other accounts<br>receivable,<br>excluding trade<br>credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

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# ANNEX GIP.INST EN

|Col1|Liabilities|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.L|Total financial<br>liabilities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xra_ocv||xra_ocv|xt+4|x|||||xra_ocv|x|x|x|x||||xra_ocv|
|F.11|Monetary gold|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and<br>deposits|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x||xt+4||xra_ocv|x|x|x|x||||xra_ocv|
|F.21|Currency|xt+4||xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|F.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|F.221|Interbank positions|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|F.229|Other transferable<br>deposits|o|o|o|o|o|o||o||o|o|o|o|o||||o|
|F.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x||xt+4||xt+4|x|x|x|x||||xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|

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# ANNEX GIP.INST EN

|F.31|Short-term|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.5|Equity and<br>investment fund<br>shares or units|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.52|Investment fund<br>shares or units|xt+4||xt+4|xt+4|x|x|x|||xt+4|x|x|x|x||||xt+4|
|F.521|Money market<br>fund shares or<br>units (MMFs)|o||o|o||o||||o|o|o|o|o||||o|
|F.522|Non-MMF<br>investment fund<br>shares or units|o||o|o|||o|||o|o|o|o|o||||o|

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|F.6|Insurance, pension<br>and standardised<br>guarantee schemes|x<br>ra_ocv|x<br>ra_ocv|x<br>ra_ocv|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>ra_ocv|x|x|x|x|x<br>ra_ocv|x<br>nc|x<br>nc|x<br>ra_ocv|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.62|Life insurance and<br>annuity<br>entitlements|x||x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.63 +<br>F.64 +<br>F.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|

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

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# ANNEX GIP.INST EN

|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.72|Employee stock<br>options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|F.8|Other accounts<br>payable|xra_ocv|xra_ocv|xra_ocv|xt+4|x|x|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.89|Other accounts<br>payable excluding<br>trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|(B.9F)|Net financial<br>transactions(i)|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

Legend:

x mandatory at t+9 months

o voluntary

x t+4 mandatory at t+4 months

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

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

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

non-relevant cells

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

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# ANNEX GIP.INST EN

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# ANNEX GIP.INST EN

|Stocks|mandatory|mandatory|
|---|---|---|
|**Counterpart information***||voluntary|

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# ANNEX GIP.INST EN

|(Stocks of financial instruments — consolidated and non-consolidated — and counterpart information)|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|ESA code<br>(financial<br>instrument)|_Transactions/other_<br>_changes in_<br>_volume/revaluation_<br>_of financial_<br>_instruments_|S.1|S.11|S.12|S.121 + S.122 + S.123|S.121|S.122 + S.123|S.124|S.125 + S.126 + S.127|S.128 + S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14 + S.15|S.14|S.15|S.2|
||**_Assets_**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>||
|AF.A|Total financial<br>assets|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.1|Monetary gold and<br>special drawing<br>rights (SDRs)|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|AF.11|Monetary gold|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|AF.12|SDRs|xt+4||xt+4|xt+4|x|||||xt+4|x|x|x|x||||xt+4|
|AF.2|Currency and<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.2|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

5991/23 LL/ur 103

# ANNEX GIP.INST EN

|AF.21|Currency|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.22|Transferable<br>deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.229|Other transferable<br>deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.29|Other deposits|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.3|Debt securities|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.3|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.31|Short-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

5991/23 LL/ur 104

# ANNEX GIP.INST EN

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

5991/23 LL/ur 105

# ANNEX GIP.INST EN

|AF.5|Equity and<br>investment fund<br>shares or units|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.5|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.511|Listed shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.512|Unlisted shares|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.519|Other equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.52|Investment fund<br>shares or units|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.521|Money market<br>fund shares or<br>units (MMFs)|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.522|Non-MMF<br>investment fund<br>shares or units|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

5991/23 LL/ur 106

# ANNEX GIP.INST EN

|AF.6|Insurance, pension<br>and standardised<br>guarantee schemes|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.6|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.61|Non-life insurance<br>technical reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.62|Life insurance and<br>annuity<br>entitlements|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012||x|
|AF.63 +<br>AF.64 +<br>AF.65|Pension<br>entitlements,<br>claims of pension<br>funds on pension<br>managers and<br>entitlements to<br>non-pension<br>benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.63|Pension<br>entitlements|o||o|o|o|o|o|o|o||||||o|o||o|

5991/23 LL/ur 107

# ANNEX GIP.INST EN

|AF.64|Claims of pension<br>funds on pension<br>managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.65|Entitlements to<br>non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.66|Provisions for calls<br>under standardised<br>guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.7|Financial<br>derivatives and<br>employee stock<br>options|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.7|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.71|Financial<br>derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

5991/23 LL/ur 108

# ANNEX GIP.INST EN

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

5991/23 LL/ur 109

# ANNEX GIP.INST EN

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

5991/23 LL/ur 110

# ANNEX GIP.INST EN

|AF.31|Short-term|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.31|Of which: Nominal<br>value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.32|Of which: Nominal<br>value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4|Loans|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.4|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4M2|Of which: Non-<br>performing loans|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

5991/23 LL/ur 111

# ANNEX GIP.INST EN

|AF.41|Short-term|x<br>t+4|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x|x|x<br>t+4|x<br>nc|x<br>nc|x<br>t+4|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.4D|Of which:<br>Repurchase<br>agreements,<br>securities lending<br>and margin lending|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|Long-term|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.42|With remaining<br>maturity of one<br>year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|With remaining<br>maturity of more<br>than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.5|Equity and<br>investment fund<br>shares or units|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.5|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.51|Equity|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

5991/23 LL/ur 112

# ANNEX GIP.INST EN

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

5991/23 LL/ur 113

# ANNEX GIP.INST EN

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

5991/23 LL/ur 114

# ANNEX GIP.INST EN

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

5991/23 LL/ur 115

# ANNEX GIP.INST EN

|AF.8|Of which:<br>Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.81|Trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|AF.89|Other accounts<br>payable excluding<br>trade credits and<br>advances|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|(BF.90)|Net financial<br>worth(i)|xt+4|xt+4|xt+4|xt+4|x|x|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

Legend:

x mandatory at t+9 months

x t+4 mandatory at t+4 months

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

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

non-relevant cells

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

5991/23 LL/ur 116

# ANNEX GIP.INST EN

5991/23 LL/ur 117

# ANNEX GIP.INST EN

|Code|Transactions and balancing items|Sectors|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.1|Output|x|x|x|x|x|x2012|x2012|||
|(P.11 +<br>P.12 +<br>P.131)|Market output, output for own final<br>use and payments for non-market<br>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– <br>D.31)|Taxes less subsidies on products|x|||||||x||

5991/23 LL/ur 118

# ANNEX GIP.INST EN

|Uses|Col2|S.1|S.11|S.12|S.13|S.14<br>+<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|P.2|Intermediate consumption|x|x|x|x|x|x2012|x2012|||
|P.6|Exports of goods and services|||||||||x|
|P.61|Exports of goods|||||||||x|
|P.62|Exports of services|||||||||x|
|P.62F|Exports of FISIM|||||||||o|
|B.1g|Value added, gross / gross domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|B.11|External balance of goods and<br>services|||||||||x|
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|B.1n|Value added, net / net domestic<br>product|x|x|x|x|x|x2012|x2012|x||

5991/23 LL/ur 119

# ANNEX GIP.INST EN

|II.1.1 Generation of income account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross / gross domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|D.3|Subsidies|x|x|x|x|x|x2012|x2012|x||
|D.31|Subsidies on products|x|||||||x||
|D.39|Other subsidies on production|x|x|x|x|x|x2012|x2012|||
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of employees|x|x|x|x|x|x2012|x2012|||
|D.11|Wages and salaries|x|x|x|x|x|x2012|x2012|||
|D.12|Employers’ socialcontributions|x|x|x|x|x|x2012|x2012|||

5991/23 LL/ur 120

# ANNEX GIP.INST EN

|D.2|Taxes on production and imports|x|x|x|x|x|x<br>2012|x<br>2012|x|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.21|Taxes on products|x|||||||x||
|D.29|Other taxes on production|x|x|x|x|x|x2012|x2012|||
|(B.2g +<br>B.3g)|Operating surplus, gross, plus mixed<br>income, gross|x|x|x|x|x|x2012|x2012|||
|B.2g|Operating surplus, gross|x||||x|x2012||||
|B.3g|Mixed income, gross|x||||x|x2012||||
|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|(B.2g +<br>B.3g)|Operating surplus, gross, plus mixed<br>income, gross|x|x|x|x|x|x2012|x2012|||
|B.2g|Operating surplus, gross|x||||x|x2012||||
|B.3g|Mixed income, gross|x||||x|x2012||||
|D.1|Compensation of employees|x||||x|x2012|||x|
|D.11|Wages and salaries|x||||x|x2012|||x|

5991/23 LL/ur 121

# ANNEX GIP.INST EN

|D.12|Employers’ social contributions|x|Col4|Col5|Col6|x|x<br>2012|Col9|Col10|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<br>excluding VAT|x|||x|||||x|
|D.214|Taxes on products, except VAT and<br>import taxes|x|||x|||||x|
|D.29|Other taxes on production|x|||x|||||x|
|D.4|Property income|x|x|x|x|x|x2012|x2012||x|
|D.41|Interest(1)|x|x|x|x|x|x2012|x2012||x|
|D.42|Distributed income of corporations|x|x|x|x|x|x2012|x2012||x|
|D.421|Dividends|o|o|o|o|o|o|o||o|
|D.422|Withdrawals from the income of<br>quasi-corporations|o|o|o|o|o|o|o||o|

5991/23 LL/ur 122

# ANNEX GIP.INST EN

|D.43|Reinvested earnings on foreign direct<br>investment (FDI)|x|x|x|x|x|x<br>2012|x<br>2012|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43S2I|Reinvested earnings on intra euro<br>area FDI (only for euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on extra euro<br>area FDI (only for euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S21|Reinvested earnings on intra-EU FDI<br>(2)||x2012|x2012|||||||
|D.43S22|Reinvested earnings on extra-EU<br>FDI(2)||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.442|Investment income payable on<br>pension entitlements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.443|Investment income attributable to<br>collective investment fund<br>shareholders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|

5991/23 LL/ur 123

# ANNEX GIP.INST EN

|D.45|Rent|x|x|x|x|x|x<br>2012|x<br>2012|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|B.4g|Entrepreneurial income, gross|o|x|x|o|o|o|o|||
|D.41g|Total interest before FISIM<br>allocation(1)|x|x|x|x|x|x2012|x2012||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of employees|||||||||x|
|D.11|Wages and salaries|||||||||x|
|D.12|Employers’ social contributions|||||||||x|
|D.3|Subsidies|x|||x|||||x|
|D.31|Subsidies on products|x|||x|||||x|
|D.39|Other subsidies on production|x|||x|||||x|
|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|

5991/23 LL/ur 124

# ANNEX GIP.INST EN

|D.421|Dividends|o|o|o|o|Col7|Col8|Col9|Col10|o|
|---|---|---|---|---|---|---|---|---|---|---|
|D.422|Withdrawals from the income of<br>quasi-corporations|o|o|o||||||o|
|D.43|Reinvested earnings on foreign direct<br>investment (FDI)|x|x|x||x|x2012|x2012||x|
|D.43S2I|Reinvested earnings on intra euro<br>area FDI (only for euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on extra euro<br>area FDI (only for euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S21|Reinvested earnings on intra-EU FDI<br>(2)||x2012|x2012|||||||
|D.43S22|Reinvested earnings on extra-EU<br>FDI(2)||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|

5991/23 LL/ur 125

# ANNEX GIP.INST EN

|D.442|Investment income payable on<br>pension entitlements|x<br>2012|x<br>2012|x<br>2012|x<br>2012|x<br>2012|x<br>2012|x<br>2012|Col10|x<br>2012|
|---|---|---|---|---|---|---|---|---|---|---|
|D.443|Investment income attributable to<br>collective investment fund<br>shareholders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.45|Rent|x|x|x|x|x|x2012|x2012||x|
|B.5g|Balance of primary incomes, gross /<br>national income, gross|x|x|x|x|x|x2012|x2012|||
|D.41g|Total interest before FISIM<br>allocation(1)|x|x|x|x|x|x2012|x2012||x|
|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.5g|Balance of primary incomes, gross /<br>national income, gross|x|x|x|x|x|x2012|x2012|||
|D.5|Current taxes on income, wealth, etc.|x|||x|||||x|
|D.51|Taxes on income|x|||x|||||x|

5991/23 LL/ur 126

# ANNEX GIP.INST EN

|D.59|Other current taxes|x|Col4|Col5|x|Col7|Col8|Col9|Col10|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<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.612|Employers’ imputed social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.613|Households’ actual social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.614|Households’ social contribution<br>supplements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x||||x|x2012|||x|
|D.63|Social transfers in kind|x||||x|x2012||||

5991/23 LL/ur 127

# ANNEX GIP.INST EN

|D.631|Social transfers in kind — non-<br>market production|o|Col4|Col5|Col6|o|o|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.632|Social transfers in kind— purchased<br>market production|o||||o|o||||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x||x|x|||||x|
|D.72|Non-life insurance claims|x|x|x|x|x|x2012|x2012||x|
|D.74|Current international cooperation|x|||x|||||x|
|D.74A|Of which: payable to/receivable by<br>institutions and bodies of the<br>European Union|||||||||x|
|D.75|Miscellaneous current transfers(1)|x|x|x|x|x|x2012|x2012||x|
|D.76|VAT- and GNI-based EU own<br>resources|||||||||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.5|Current taxes on income, wealth, etc.|x|x|x|x|x|x2012|x2012||x|
|D.51|Taxes on income|x|x|x|x|x|x2012|||x|

5991/23 LL/ur 128

# ANNEX GIP.INST EN

|D.59|Other current taxes|x|x|x|x|x|x<br>2012|x<br>2012|Col10|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<br>contributions|x2012||||x2012|x2012|||x2012|
|D.612|Employers’ imputed social<br>contributions|x2012||||x2012|x2012|||x2012|
|D.613|Households’ actual social<br>contributions|x2012||||x2012|x2012|||x2012|
|D.614|Households’ social contribution<br>supplements|x2012||||x2012|x2012|||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012||||x2012|x2012|||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x|x|x|x|x|x2012|x2012||x|
|D.63|Social transfers in kind|x|||x|x||x2012|||

5991/23 LL/ur 129

# ANNEX GIP.INST EN

|D.631|Social transfers in kind — non-<br>market production|o|Col4|Col5|x|o|Col8|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.632|Social transfers in kind— purchased<br>market production|o|||x|o||o|||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x|x|x|x|x|x2012|x2012||x|
|D.72|Non-life insurance claims|x||x|x|||||x|
|D.74|Current international cooperation|x|||x|||||x|
|D.74A|Of which: payable to/receivable by<br>institutions and bodies of the<br>European Union|x|||x||||||
|D.75|Miscellaneous current transfers(1)|x|x|x|x|x|x2012|x2012||x|

5991/23 LL/ur 130

# ANNEX GIP.INST EN

|D.76|VAT- and GNI-based EU own<br>resources|x|Col4|Col5|x|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|B.7g|Adjusted disposable income, gross|x|||x|x|x2012|x2012|||
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|D.8|Adjustment for the change in pension<br>entitlements|x||||x|x2012|||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.3|Final consumption expenditure|x|||x|x|x2012|x2012|||

5991/23 LL/ur 131

# ANNEX GIP.INST EN

|P.31|Individual consumption expenditure|x|Col4|Col5|x|x|x<br>2012|x<br>2012|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.32|Collective consumption expenditure|x|||x||||||
|D.8|Adjustment for the change in pension<br>entitlements|x|x|x|x|x|x2012|x2012||x|
|B.8g|Saving, gross|x|x|x|x|x|x2012|x2012|||
|B.12|Current external balance|||||||||x|
|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|**III.1.1 Change in net worth due to saving and capital transfers account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.8g|Saving, gross|x|x|x|x|x|x2012|x2012|||
|B.12|Current external balance|||||||||x|
|D.9r|Capital transfers, receivable|x|x|x|x|x|x2012|x2012||x|
|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|

5991/23 LL/ur 132

# ANNEX GIP.INST EN

|Changes in assets|Col2|S.1|S.11|S.12|S.13|S.14<br>+<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|D.9p|Capital transfers, payable|x|x|x|x|x|x2012|x2012||x|
|D.91p|Capital taxes, payable|x|x|x||x|x2012|x2012||x|
|D.92p|Investment grants, payable(1)|x|||x|||||x|
|D.99p|Other capital transfers, payable(1)|x|x|x|x|x|x2012|x2012||x|
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|B.10.1|Change in net worth due to saving<br>and capital transfers|x|x|x|x|x|x2012|x2012||x|
|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.10.1|Change in net worth due to saving<br>and capital transfers|x|x|x|x|x|x2012|x2012||x|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.5g|Gross capital formation|x|x|x|x|x|x2012|x2012|||
|P.51g|Gross fixed capital formation|x|x|x|x|x|x2012|x2012|||

5991/23 LL/ur 133

# ANNEX GIP.INST EN

|P.51g_AN.<br>111|Dwellings|o|o|o|o|o|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.51g_AN.<br>112|Other buildings and structures|o|o|o|o|o|o|o|||
|P.51g_AN.<br>1121|Buildings other than dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.<br>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<br>valuables|x|x|x|x|x|x2012|x2012|||

5991/23 LL/ur 134

# ANNEX GIP.INST EN

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

5991/23 LL/ur 135

# ANNEX GIP.INST EN

|P.51g_AN.<br>112|Other buildings and structures|o|o|o|o|o|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.51g_AN.<br>1121|Buildings other than dwellings|o|o|o|o|o|o|o|||
|P.51g_AN.<br>1122|Other structures|o|o|o|o|o|o|o|||

Legend:

x mandatory

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

o voluntary

non-relevant cells

(1) Consolidated between subsectors of general government (S.13).

(2) The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed

composition’).

5991/23 LL/ur 136

# ANNEX GIP.INST EN

5991/23 LL/ur 137

# ANNEX GIP.INST EN

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

5991/23 LL/ur 138

# ANNEX GIP.INST EN

|Uses|Col2|S.1|S.11|S.12|S.13|S.14 +<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|P.2|Intermediate<br>consumption|o|o|o|o|o|o|o|||
|P.6|Exports of goods<br>and services|||||||||x|
|P.61|Exports of goods|||||||||x|
|P.62|Exports of services|||||||||x|
|P.62F|Exports of FISIM|||||||||o|
|B.1g|Value added, gross<br>/ gross domestic<br>product|x|xb|xb|x|xb|o|o|xb||
|B.11|External balance<br>of goods and<br>services|||||||||x|
|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|||
|B.1n|Value added, net /<br>net domestic<br>product|x|xb|xb|x|xb|o|o|||

5991/23 LL/ur 139

# ANNEX GIP.INST EN

|II.1.1 Generation of income account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross<br>/ gross domestic<br>product|x|xb|xb|x|xb|o|o|xb||
|D.3|Subsidies|x|xb|xb|x|xb|o|o|xb||
|D.31|Subsidies on<br>products|x|||||||xb||
|D.39|Other subsidies on<br>production|x|xb|xb|x|xb|o|o|||
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of<br>employees|x|xb|xb|x|xb|o|o|||
|D.2|Taxes on<br>production and<br>imports|x|xb|xb|x|xb|o|o|xb||
|D.21|Taxes on products|x|||||||xb||

5991/23 LL/ur 140

# ANNEX GIP.INST EN

|D.29|Other taxes on<br>production|x|xb|xb|x|xb|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|B.2g + B.3g|Operating surplus,<br>gross, plus mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating surplus,<br>gross|o||||o|o||||
|B.3g|Mixed income,<br>gross|x||||xb|o||||
|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|**II.1.2 Allocation of primary income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.2g + B.3g|Operating surplus,<br>gross, plus mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating surplus,<br>gross|||||o|o||||
|B.3g|Mixed income,<br>gross|x||||xb|o||||
|D.1|Compensation of<br>employees|x||||xb|o|||x|
|D.2|Taxes on<br>production and<br>imports|x|||x|||||x|

5991/23 LL/ur 141

# ANNEX GIP.INST EN

|D.21|Taxes on products|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.211|Value added type<br>taxes (VAT)||||x||||||
|D.29|Other taxes on<br>production|x|||x|||||x|
|D.4|Property income|xb|xb|xb|x|xb|o|o||x|
|D.41|Interest(1)|xb|xb|xb|x|xb|o|o||x|
|(D.42 + D.43 +<br>D.44 + D.45)|Other property<br>income, not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.42|Distributed income<br>of corporations|xb|xb|xb|x|xb|o|o||x|
|D.43|Reinvested<br>earnings on<br>foreign direct<br>investment (FDI)|xb|xb|xb|x|xb|o|o||x|
|D.43S2I|Reinvested<br>earnings on intra<br>euro area FDI<br>(only for euro area<br>Member States)(2)||o|o|||||||
|D.43S2X|Reinvested<br>earnings on extra<br>euro area FDI<br>(only for euro area<br>Member States)(2)||o|o|||||||

5991/23 LL/ur 142

# ANNEX GIP.INST EN

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

5991/23 LL/ur 143

# ANNEX GIP.INST EN

|D.39|Other subsidies on<br>production|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.4|Property income|xb|xb|xb|x|xb|o|o||x|
|D.41|Interest(1)|xb|xb|xb|x|xb|o|o||x|
|(D.42 + D.43 +<br>D.44 + D.45)|Other property<br>income, not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.42|Distributed income<br>of corporations|xb|xb|xb|x|||||x|
|D.43|Reinvested<br>earnings on<br>foreign direct<br>investment (FDI)|xb|xb|xb||||||x|
|D.43S2I|Reinvested<br>earnings on intra<br>euro area FDI<br>(only for euro area<br>Member States)(2)||o|o|||||||
|D.43S2X|Reinvested<br>earnings on extra<br>euro area FDI<br>(only for euro area<br>Member States)(2)||o|o|||||||

5991/23 LL/ur 144

# ANNEX GIP.INST EN

|D.43S21|Reinvested<br>earnings on intra-<br>EU FDI (2)|Col3|o|o|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43S22|Reinvested<br>earnings on extra-<br>EU FDI(2)||o|o|||||||
|D.44|Other investment<br>income|xb|xb|xb|x|||||x|
|D.45|Rents|xb|xb|xb|x|xb|o|o||x|
|B.5g|Balance of<br>primary incomes,<br>gross / national<br>income, gross|x|xb|xb|x|xb|o|o|||
|D.41g|Total interest<br>before FISIM<br>allocation(1)|xb|xb|xb|x|xb|o|o||x|
|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|**II.2 Secondary distribution of income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.5g|Balance of<br>primary incomes,<br>gross / national<br>income, gross|x|xb|xb|x|xb|o|o|||
|D.5|Current taxes on<br>income, wealth,<br>etc.|x|||x|||||x|

5991/23 LL/ur 145

# ANNEX GIP.INST EN

|D.6|Social<br>contributions and<br>benefits|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.61|Net social<br>contributions|xb|xb|xb|x|xb|o|o||x|
|D.62|Social benefits<br>other than social<br>transfers in kind|xb||||xb|o|||x|
|D.63|Social transfers in<br>kind|xb||||xb|o||||
|D.631|Social transfers in<br>kind— non-<br>market production|||||o|o||||
|D.632|Social transfers in<br>kind— purchased<br>market production|||||o|o||||
|D.7|Other current<br>transfers|xb|xb|xb|x|xb|o|o||x|
|D.71|Net non-life<br>insurance<br>premiums|xb||xb|x|||||x|
|D.72|Non-life insurance<br>claims|xb|xb|xb|x|xb|o|o||x|

5991/23 LL/ur 146

# ANNEX GIP.INST EN

|(D.74 + D.75 +<br>D.76)|Other current<br>transfers, not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.74|Current<br>international<br>cooperation|o|||o|||||o|
|D.74A|Of which: payable<br>to/receivable by<br>institutions and<br>bodies of the<br>European Union|||||||||x|
|D.75|Miscellaneous<br>current transfers(1)|o|o|o|o|o|o|o||o|
|D.76|VAT- and GNI-<br>based EU own<br>resources|||||||||o|
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.5|Current taxes on<br>income, wealth,<br>etc.|xb|xb|xb|x|xb|o|o||x|
|D.6|Social<br>contributions and<br>benefits|xb|xb|xb|x|xb|o|o||x|
|D.61|Net social<br>contributions|xb||||xb|o|||x|

5991/23 LL/ur 147

# ANNEX GIP.INST EN

|D.62|Social benefits<br>other than social<br>transfers in kind|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.63|Social transfers in<br>kind|xb|||x|xb||o|||
|D.631|Social transfers in<br>kind— non-<br>market production|x|||x|o||o|<br>|<br>|
|D.632|Social transfers in<br>kind— purchased<br>market production|x|||x|o||o|<br>|<br>|
|D.7|Other current<br>transfers|xb|xb|xb|x|xb|o|o||x|
|D.71|Net non-life<br>insurance<br>premiums|xb|xb|xb|x|xb|o|o||x|
|D.72|Non-life insurance<br>claims|xb||xb|x|||||x|
|(D.74 + D.75 +<br>D.76)|Other current<br>transfers, not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.74|Current<br>international<br>cooperation|o|||o|||||o|

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# ANNEX GIP.INST EN

|D.74A|Of which: payable<br>to/receivable by<br>institutions and<br>bodies of the<br>European Union)|x|Col4|Col5|x|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.75|Miscellaneous<br>current transfers(1)|o|o|o|o|o|o|o||o|
|D.76|VAT- and GNI-<br>based EU own<br>resources|o|||o||||||
|B.7g|Adjusted<br>disposable income,<br>gross||||x|xb|o|o|||
|B.6g|Disposable<br>income, gross|x|xb|xb|x|xb|o|o|||
|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.6g|Disposable<br>income, gross|x|xb|xb|x|xb|o|o|||
|D.8|Adjustment for the<br>change in pension<br>entitlements|x||||xb|o|||x|

5991/23 LL/ur 149

# ANNEX GIP.INST EN

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

5991/23 LL/ur 150

# ANNEX GIP.INST EN

|D.9r|Capital transfers,<br>receivable|xb|xb|xb|x|xb|o|o|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.91r|Capital taxes,<br>receivable|x|||x|||||x|
|D.92r + D.99r|Investment grants<br>and other capital<br>transfers(1)|xb|xb|xb|x|xb|o|o||x|
|D.92r|Investment grants,<br>receivable(1)|o|o|o|o|o|o|o||o|
|D.99r|Other capital<br>transfers,<br>receivable(1)|o|o|o|o|o|o|o||o|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.9p|Capital transfers,<br>payable|xb|xb|xb|x|xb|o|o||x|
|D.91p|Capital taxes,<br>payable|xb|xb|xb||xb|o|o||x|
|D.92p + D.99p|Investment grants<br>and other capital<br>transfers(1)|xb|xb|xb|x|xb|o|o||x|
|D.92p|Investment grants,<br>payable(1)|o|||o|||||o|

5991/23 LL/ur 151

# ANNEX GIP.INST EN

|D.99p|Other capital<br>transfers, payable<br>(1)|o|o|o|o|o|o|o|Col10|o|
|---|---|---|---|---|---|---|---|---|---|---|
|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|||
|B.101|Change in net<br>worth due to<br>saving and capital<br>transfers|x|xb|xb|x|xb|o|o||x|
|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|**III.1.2 Acquisitions of non-financial assets account**|
|**Changes in liabilities and net worth**|**Changes in liabilities and net worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.101|Change in net<br>worth due to<br>saving and capital<br>transfers|x|xb|xb|x|xb|o|o||x|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.5g|Gross capital<br>formation|x|xb|xb|x|xb|o|o|||

5991/23 LL/ur 152

# ANNEX GIP.INST EN

|P.51g|Gross fixed capital<br>formation|x|xb|xb|x|xb|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.51c|Consumption of<br>fixed capital|x|xb|xb|x|xb|o|o|||
|P.52 + P.53|Changes in<br>inventories and net<br>acquisition of<br>valuables|x|xb|xb|x|xb|o|o|||
|NP|Acquisitions less<br>disposals of non-<br>produced assets|x|xb|xb|x|xb|o|o||x|
|B.9|Net lending (+) /<br>net borrowing (-)|x|xb|xb|x|xb|o|o||x|
|DB.9|Discrepancy with<br>net lending/net<br>borrowing of<br>financial accounts|o|o|o|o|o|o|o||o|

5991/23 LL/ur 153

# ANNEX GIP.INST EN

|Additional information|Col2|S.1|S.11|S.12|S.13|S.14 +<br>S.15|S.14|S.15|S.1N|S.2|
|---|---|---|---|---|---|---|---|---|---|---|
|EMP|Employment (in<br>number of persons<br>and number of<br>hours worked)|o|o|o|o|o|o|o||o|
|OTE|Total general<br>government<br>expenditure||||x||||||
|OTR|Total general<br>government<br>revenue||||x||||||
|AN.111|Dwellings|||||o|||||
|AN.211|Land|||||o|||||

Legend:

x mandatory

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the

corresponding Union total. The 1 % threshold is calculated as a moving average based on the three

latest available years.

o voluntary

non-relevant cells

(1) Consolidated between subsectors of general government (S.13)

(2) The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’).

5991/23 LL/ur 154

# ANNEX GIP.INST EN

|Table 801SA — Non-financial accounts by sector — seasonally and calendar adjusted data — quarterly|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever<br>table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents<br>less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest<br>available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|
|**Code**|**Transaction**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|
|**Code**|**Transaction**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 + S.15**|**S.1N**|**S.2**|
|<br>|<br>|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Uses**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|**Resources**|
|P.3|Final consumption expenditure||||x|||||||||||
|P.31|Individual consumption expenditure|||||xb||||||||||
|P.5g|Gross capital formation||o|||o||||||||||
|P.51g|Gross fixed capital formation||xb||x|xb||||||||||
|P.52 + P.53|Changes in inventories and net<br>acquisition of valuables||o|||||||||||||

5991/23 LL/ur 155

# ANNEX GIP.INST EN

|P.6|Exports of goods and services|Col3|Col4|Col5|Col6|Col7|Col8|x|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|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||||||||||**_xb_**|||
|D.2|Taxes on production and imports||o|||||||||||||
|D.29|Other taxes on production||o|||||||||||||
|D.3|Subsidies|||||||||o||||||
|D.39|Other subsidies on production|||||||||o||||||
|D.4|Property income||o|||xb||||o|||**_xb_**|||
|D.41|Interest||o|||||||o||||||

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# ANNEX GIP.INST EN

|(D.42 + D.43 +<br>D.44 + D.45)|Other property income, not elsewhere<br>specified|Col3|o|Col5|Col6|Col7|Col8|Col9|Col10|o|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|D.1 + D.2 +<br>D.3 + D.4||||||||x|||||||x|
|D.5|Current taxes on income, wealth, etc.||o|||xb||||||||||
|D.61|Net social contributions||o|||xb|||||||o|||
|D.62|Social benefits other than social<br>transfers in kind||o|||o|||||||**_xb_**|||
|D.63|Social transfers in kind|||||o|||||||o|||
|D.7|Other current transfers||o|||xb||||o|||**_xb_**|||
|D.5 + D.6 +<br>D.7||||||||x|||||||x|
|D.8|Adjustment for the change in pension<br>entitlements||o|||xb||x|||||**_xb_**||x|
|D.9|Capital transfers||o|||o||x||o|||o||x|
|NP|Acquisitions less disposals of non-<br>produced assets||o|||o||||||||||

5991/23 LL/ur 157

# ANNEX GIP.INST EN

|OTE|Total general government expenditure|Col3|Col4|Col5|x|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|OTR|Total general government revenue|||||||||||x||||

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

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# ANNEX GIP.INST EN

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

Legend:

x mandatory

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union

total. The 1 % threshold is calculated as a moving average based on the three latest available years.

o voluntary

non-relevant cells

5991/23 LL/ur 159

# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|Data shall be reported at current prices in millions of national currency (with reporting precision at least 1<br>million of national currency) for the sector general government (S.13) and its subsectors (central government<br>S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and<br>bodies of the European Union (S.212) as well as general government plus institutions and bodies of the<br>European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.<br>In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax<br>List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The<br>National Tax List is requested on a compulsory basis for general government plus institutions and bodies of<br>the European Union (S.13 + S.212).<br>Data shall be consistent with table 2 of this Annex.<br>Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year<br>1995 onwards.|Data shall be reported at current prices in millions of national currency (with reporting precision at least 1<br>million of national currency) for the sector general government (S.13) and its subsectors (central government<br>S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and<br>bodies of the European Union (S.212) as well as general government plus institutions and bodies of the<br>European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.<br>In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax<br>List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The<br>National Tax List is requested on a compulsory basis for general government plus institutions and bodies of<br>the European Union (S.13 + S.212).<br>Data shall be consistent with table 2 of this Annex.<br>Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year<br>1995 onwards.|Data shall be reported at current prices in millions of national currency (with reporting precision at least 1<br>million of national currency) for the sector general government (S.13) and its subsectors (central government<br>S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and<br>bodies of the European Union (S.212) as well as general government plus institutions and bodies of the<br>European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.<br>In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax<br>List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The<br>National Tax List is requested on a compulsory basis for general government plus institutions and bodies of<br>the European Union (S.13 + S.212).<br>Data shall be consistent with table 2 of this Annex.<br>Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year<br>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||

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# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|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||

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# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|D.214h|Other taxes on specific services||
|D.214i|General sales or turnover taxes||
|D.214j|Profits of fiscal monopolies||
|D.214k|Export duties and monetary compensatory amounts collected on<br>exports||
|D.214l|Other taxes on products n.e.c.||
|D.29|Other taxes on production||
|D.29a|Taxes on land, buildings or other structures||
|D.29b|Taxes on the use of fixed assets||
|D.29c|Total wage bill and payroll taxes||
|D.29d|Taxes on international transactions||
|D.29e|Business and professional licences||
|D.29f|Taxes on pollution||
|D.29g|Under-compensation of VAT (flat rate system)||
|D.29h|Other taxes on production n.e.c.||
|D.5|Current taxes on income, wealth, etc.||

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# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|D.51|Taxes on income||
|D.51a +<br>D.51c1|Taxes on individual or household income including holding gains||
|_D.51a_|_Taxes on individual or household income excluding holding gains_|_voluntary_|
|_D.51c1_|_Taxes on individual or household holding gains_|_voluntary_|
|D.51b +<br>D.51c2|Taxes on the income or profits of corporations including holding<br>gains||
|_D.51b_|_Taxes on the income or profits of corporations excluding holding_<br>_gains_|_voluntary_|
|_D.51c2_|_Taxes on holding gains of corporations_|_voluntary_|
|_D.51c3_|_Other taxes on holding gains_|_voluntary_|
|D.51c|Taxes on holding gains||
|D.51d|Taxes on winnings from lottery or gambling||

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# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|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||

5991/23 LL/ur 164

# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|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_<br>_year 2011_; to be transmitted<br>with a positive sign despite<br>being a negative resource|
|_D.6111_|_Employers_’_ actual pension contributions_|_voluntary_|
|_D.6112_|_Employers_’_ actual non-pension contributions_|_voluntary_|
|_D.6121_|_Employers_’_ imputed pension contributions_|_voluntary_|
|_D.6122_|_Employers_’_ imputed non-pension contributions_|_voluntary_|
|_D.6131_|_Households_’_ actual pension contributions_|_voluntary_|
|_D.6132_|_Households_’_ actual non-pension contributions_|_voluntary_|
|_D.6141_|_Households_’_ pension contributions supplements_|_voluntary_|

5991/23 LL/ur 165

# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|_D.6142_|_Households_’_ non-pension contributions supplements_|_voluntary_|
|D.612|Employers’ imputed social contributions||
|D.613|Households’ actual social contributions||
|D.613c|Compulsory households’ actual social contributions||
|D.613ce|Compulsory employees’ actual social contributions||
|_D.613cs_|_Compulsory actual social contributions by the self-employed_|_voluntary_|
|_D.613cn_|_Compulsory actual social contributions by the non-employed_|_voluntary_|
|D.613v|Voluntary households’ actual social contributions||
|D.614|Households’ social contributions supplements|_voluntary up to reference_<br>_year 2011_|
|D.995|Capital transfers from general government to relevant sectors<br>representing taxes and social contributions assessed but unlikely<br>to be collected|D.995 and breakdowns are<br>to be reported with a<br>positive sign, even though<br>D.995 enters with a negative<br>sign in D.99r, capital<br>transfer revenue.|
|D.995a|Taxes on products assessed but unlikely to be collected|see D.995|

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# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|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<br>collected|see D.995|
|D.995f|Households’ actual social contributions assessed but unlikely to<br>be collected|see D.995|
|D.995fe|Employees’ actual social contributions assessed but unlikely to be<br>collected|see D.995|
|_D.995fs_|_Actual social contributions by self-employed persons assessed but_<br>_unlikely to be collected_|_voluntary;_see D.995|
|_D.995fn_|_Actual social contributions by non-employed persons assessed_<br>_but unlikely to be collected_|_voluntary;_see D.995|
|D.995g|Capital taxes assessed but unlikely to be collected|see D.995|

5991/23 LL/ur 167

# ANNEX GIP.INST EN

|Table 9 — Detailed tax and social contribution revenue, including the list of taxes and social<br>contributions according to national classification — annual|Col2|Col3|
|---|---|---|
|ODB|Total revenue from taxes and social contributions after deduction<br>of amounts assessed but unlikely to be collected||
|ODC|Total revenue from taxes and net social contributions (including<br>imputed social contributions) after deduction of amounts assessed<br>but unlikely to be collected||
|ODD|Total revenue from taxes and compulsory social contributions<br>after deduction of amounts assessed but unlikely to be collected||

5991/23 LL/ur 168

# ANNEX GIP.INST EN

|Table 10 — Main aggregates by region, NUTS levels 2 and 3 — annual|Col2|Col3|Col4|Col5|Col6|Col7|Col8|
|---|---|---|---|---|---|---|---|
|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from 2000 onwards,except for gross value added in previous year’s prices which shall be<br>reported from 2001.<br>Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units<br>for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of<br>only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS<br>level 2.<br>The transmission of data that have not been revised is voluntary.|
|**Code**|**Variable**|**NACE breakdown**|**NACE breakdown**|**NACE breakdown**|**NACE breakdown**|**Regional level**|**Deadline**|
|**Code**|**Variable**|**TOTAL**|**A*6(1)**|**A*10**|**N.a.**|**N.a.**|**N.a.**|
|B.1g|Gross value added at basic prices<br>(current prices)|x|o|o||NUTS 2|12 months|
|B.1g|Gross value added at basic prices<br>(current prices)|x|x|x||NUTS 2|24 months|
|B.1g|Gross value added at basic prices<br>(current prices)|x|x|o||NUTS 3|24 months|
|B.1g|Gross value added at basic prices<br>(previous year’s prices)|x|o|o||NUTS 2|24 months|
|ETO|Employment in thousands of persons|x|o|o||NUTS 2|12 months|
|ETO|Employment in thousands of persons|x|x|x||NUTS 2|24 months|
|ETO|Employment in thousands of persons|x|x|o||NUTS 3|24 months|

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

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

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

(O, P and Q) and (R, S, T and U).

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|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|**Code**|**List of transactions by COFOG total, divisions and groups**<br>**for the general government and its subsectors**|**Notes**|
|P.5 + NP|Gross capital formation + acquisitions less disposals of non-<br>financial non-produced assets||
|P.5|Gross capital formation||
|P.51g|Gross fixed capital formation|_voluntary for subsectors_|
|NP|Acquisitions less disposals of non-financial non-produced<br>assets||
|D.1|Compensation of employees||
|D.3|Subsidies|To be reported with a<br>positive sign|
|D.4|Property income||
|_D.4p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.4p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.4p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|

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|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|_D.4p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.62 + D.632|Social benefits other than social transfers in kind, and social<br>transfers in kind— purchased market production||
|D.62|Social benefits other than social transfers in kind|_voluntary up to_<br>_reference year 2011_|
|D.632|Social transfers in kind— purchased market production|_voluntary up to_<br>_reference year 2011_|
|_P.2 + D.29 + D.5 +_<br>_D.8_|_Intermediate consumption + other taxes on production +_<br>_current taxes on income, wealth, etc. + adjustment for the_<br>_change in pension entitlements_|_voluntary_|
|P.2|Intermediate consumption||
|D.29 + D.5 + D.8|Other taxes on production + current taxes on income, wealth,<br>etc. + adjustment for the change in pension entitlements||
|D.7|Other current transfers||
|_D.7p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|

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|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|_D.7p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.7p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.7p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.9|Capital transfers|No amounts for D.995<br>are to be included under<br>D.9p. D.995 is to be<br>deducted from D.99r.|
|_D.9p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.9p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.9p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.9p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.92|Investment grants|_voluntary for subsectors_|
|TE|Total expenditure||
|P.3|Final consumption expenditure||

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|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|P.31|Individual consumption expenditure|_voluntary for COFOG_<br>_divisions and groups;_<br>_the P.3 allocation to_<br>_COFOG groups implies_<br>_the split into P.31 and_<br>_P.32._|
|P.32|Collective consumption expenditure|_voluntary for COFOG_<br>_divisions and groups;_<br>_the P.3 allocation to_<br>_COFOG groups implies_<br>_the split into P.31 and_<br>_P.32._|

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|Table 13 — Households (S.14) accounts by region (NUTS 2)|Col2|Col3|Col4|
|---|---|---|---|
|Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.<br>For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.<br>Member States composed of only one NUTS level**_2_** territorial unit as defined in the nomenclature<br>of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide<br>this table.<br>The transmission of data that have not been revised is voluntary.|Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.<br>For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.<br>Member States composed of only one NUTS level**_2_** territorial unit as defined in the nomenclature<br>of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide<br>this table.<br>The transmission of data that have not been revised is voluntary.|Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.<br>For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.<br>Member States composed of only one NUTS level**_2_** territorial unit as defined in the nomenclature<br>of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide<br>this table.<br>The transmission of data that have not been revised is voluntary.|Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.<br>For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.<br>Member States composed of only one NUTS level**_2_** territorial unit as defined in the nomenclature<br>of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide<br>this table.<br>The transmission of data that have not been revised is voluntary.|
|**Code**|**Transaction**|**Uses**|**Resources**|
|B.2n + B.3n|Operating surplus, net, plus mixed income, net||x|
|D.1|Compensation of employees||x|
|D.4|Property income|x|x|
|B.5n|Balance of primary income, net|x||
|D.5|Current taxes on income, wealth, etc.|x||
|D.61|Net social contributions|x|o|
|D.62|Social benefits other than social benefits in kind|o|x|

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|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

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|Table 15 — Supply table at basic prices, including transformation into purchasers’ prices|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|
||||Industries<br>(NACE)|Σ (1)|Imports(1) (cif)|Total supply<br>at basic prices|Trade and<br>transport<br>margins|Taxes less<br>subsidies on<br>products|Total supply at<br>purchasers’ prices|
||||1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|
||||(1)|(2)|(3)|(4)|(5)|(6)|(7)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a) Intra-EU(2) (cif)|||||
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a.1) Intra euro area(2) (cif)|a.1) Intra euro area(2) (cif)|a.1) Intra euro area(2) (cif)|a.1) Intra euro area(2) (cif)|a.1) Intra euro area(2) (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||a.2) Extra euro area(2) (cif)|a.2) Extra euro area(2) (cif)|a.2) Extra euro area(2) (cif)|a.2) Extra euro area(2) (cif)|a.2) Extra euro area(2) (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||b) Extra-EU(2) (cif)|b) Extra-EU(2) (cif)|b) Extra-EU(2) (cif)|b) Extra-EU(2) (cif)|b) Extra-EU(2) (cif)|
|Products (CPA)|1…m|(1)|Output by<br>product and by<br>industry at basic<br>prices||c) Total|c) Total|c) Total|c) Total|c) Total|
|Σ (1)|Σ (1)||Total output by<br>industry|||||||
|Adjustment items:|Adjustment items:|(2)||||||||
|— Cif/fob adjustments on<br>imports|— Cif/fob adjustments on<br>imports|— Cif/fob adjustments on<br>imports||||||||
|— Direct purchase abroad by<br>residents|— Direct purchase abroad by<br>residents|— Direct purchase abroad by<br>residents||||||||

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|(1) + (2)|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|
|---|---|---|---|---|---|---|---|---|
|Total of which|(3)|||<br> <br>|||||
|- Market output|- Market output|- Market output|- Market output|<br> <br>|||||
|- Output for own final use|- Output for own final use|- Output for own final use|- Output for own final use|<br> <br>|||||
|- Non-market output|- Non-market output|- Non-market output|- Non-market output|<br> <br>|||||

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are

included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents.

(2) Imports are to be broken down into:

a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21

–
S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non

member countries and international organisations non-resident in the EU, taking into account that:

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

- Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the breakdowns as mentioned under a)

and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.

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|Table 16 — Use table at purchasers’ prices* - annual|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported at current prices (from 2010onwards) and previous year’s prices (from2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily<br>m=88) at t+36 months after the reference period. Five additional tables* shall be provided on a five-yearly basis.<br>The transmission of data that have not been revised is voluntary.|
|||Industries (NACE)<br>1…n| (1)|Final uses<br>a) b) c) d) e) f) g) h) i) j) k) l)| (3)| (1)<br>+  (3)|
|||(1)|(2)|(3)|(4)|(5)|
|Products (CPA)<br> <br>1…m|(1)|Intermediate consumption<br>at purchasers’ prices by<br>product and by industry||Final uses at purchasers’ prices(1): <br>Final consumption expenditure:<br>a) By households<br>b) By NPISHs<br>c) By general government<br>d) Total<br>Gross capital formation:<br>e) Gross fixed capital formation<br>f) Changes in inventories(2) <br>g) Changes in valuables(2) <br>h) Changes in inventories and valuables<br>i) Total|||

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| (1)|(2)|Total intermediate<br>consumption by industry|Col4|Total final uses by type|Col6|Total<br>use|
|---|---|---|---|---|---|---|
|Adjustment items:<br>- Cif/fob adjustments on exports<br>- Direct purchases abroad by<br>residents<br>- Purchases on the domestic<br>territory by non-residents|(3)|||Only exports<br>Only final consumption expenditure of<br>households<br>Only final consumption expenditure of<br>households and exports|Only exports<br>Only final consumption expenditure of<br>households<br>Only final consumption expenditure of<br>households and exports||
| (2) + (3)|(4)||||||

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|- Compensation of employees(2)<br>- Wages and salaries(2)<br>- Other taxes less subsidies on<br>production(2)<br>- Consumption of fixed capital(2)<br>- Operating surplus, net(2)<br>- Operating surplus, gross(2)<br>- Mixed income, gross(2) (4)|(5)|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|- Compensation of employees(2) <br> -   Wages and salaries(2) <br>- Other taxes less subsidies on<br>production(2) <br>- Consumption of fixed capital(2) <br>- Operating surplus, net(2) <br>- Operating surplus, gross(2) <br>- Mixed income, gross(2) (4)|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees(2) <br> -   Wages and salaries(2) <br>- Other taxes less subsidies on<br>production(2) <br>- Consumption of fixed capital(2) <br>- Operating surplus, net(2) <br>- Operating surplus, gross(2) <br>- Mixed income, gross(2) (4)|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees(2) <br> -   Wages and salaries(2) <br>- Other taxes less subsidies on<br>production(2) <br>- Consumption of fixed capital(2) <br>- Operating surplus, net(2) <br>- Operating surplus, gross(2) <br>- Mixed income, gross(2) (4)|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees(2) <br> -   Wages and salaries(2) <br>- Other taxes less subsidies on<br>production(2) <br>- Consumption of fixed capital(2) <br>- Operating surplus, net(2) <br>- Operating surplus, gross(2) <br>- Mixed income, gross(2) (4)|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of employees(2) <br> -   Wages and salaries(2) <br>- Other taxes less subsidies on<br>production(2) <br>- Consumption of fixed capital(2) <br>- Operating surplus, net(2) <br>- Operating surplus, gross(2) <br>- Mixed income, gross(2) (4)|(5)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|Gross value added at basic prices|(6)||||||
|Total output at basic prices|(7)||||||
|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|<br>Supplementary voluntary data<br>(8)<br> <br> <br> <br> <br> <br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4) <br> <br> <br>|
|Supplementary voluntary data<br>- Gross fixed capital formation(4) <br>- Gross fixed capital stock(4) <br>- Employment (hours worked and<br>persons employed - in thousands) <br>(4)|(8)||||||

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# ANNEX GIP.INST EN

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

The five tables are:

–

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

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

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

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

- table of taxes less subsidies on products (made of row-blocks (1) and (2)).

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and

purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases

abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the

domestic territory by non-residents.

(2) Only at current prices.

(3) Exports are to be broken down into:

j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area,

–
j2) S.21 S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and

k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

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

       - Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned

under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4) On a voluntary basis.

5991/23 LL/ur 184

# ANNEX GIP.INST EN

|Table 17 — Symmetric input-output table at basic prices* (product by product**) – five-yearly|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|Data**_from 2010 onwards shall be reported at current prices_**(n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference<br>period.<br>Data at previous year’s prices are voluntary. <br>The transmission of data that have not been revised is voluntary.|
|<br> <br> <br>|<br> <br> <br>|Products<br>1...n| <br>|Final uses<br>a) b) c) d) e) f) g) h) i) j) k) l)| | |
|<br> <br> <br>|<br> <br> <br>|(1)|(2)|(3)|(4)|(5)|
|Products<br> <br> <br>1…n|(1)|Intermediate consumption at basic prices<br>(product by product)|<br>|Final uses at basic prices(1): <br> <br>Final consumption expenditure:<br>a) By households<br>b) By NPISHs<br>c) By general government<br>d) Total<br> <br>Gross capital formation:<br>e) Gross fixed capital formation<br>f) Changes in inventories(2) <br>g) Changes in valuables(2) <br>h) Changes in inventories and valuables<br>i) Total<br>Exports(3): <br>j) Intra-EU(3) <br>j1) - Intra euro area(3) <br>j2) - Extra euro area(3 <br>k) Extra-EU(3)|||

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# ANNEX GIP.INST EN

l) Total

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

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# ANNEX GIP.INST EN

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

5991/23 LL/ur 188

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

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

- symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2))

** Industry by industry provided that industry by industry is a good approximation of product by product.

*** Only for the subtable for domestic output.

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and

purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final

consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non

residents.

(2) On a voluntary basis.

(3) Imports and exports are to be broken down into:

j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21

–
S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non

member countries and international organisations non-resident in the EU, taking into account that:

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

- Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j)

and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4) data are to be provided at current prices.

5991/23 LL/ur 189

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|Table 20 – Fixed assets by economic activity and by asset (stocks) — annual|Col2|Col3|Col4|Col5|
|---|---|---|---|---|
|Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current<br>replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the<br>transmission of chain-linked▌volumes (**_CLV_**) is optional (o).|Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current<br>replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the<br>transmission of chain-linked▌volumes (**_CLV_**) is optional (o).|Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current<br>replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the<br>transmission of chain-linked▌volumes (**_CLV_**) is optional (o).|Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current<br>replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the<br>transmission of chain-linked▌volumes (**_CLV_**) is optional (o).|Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current<br>replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the<br>transmission of chain-linked▌volumes (**_CLV_**) is optional (o).|
|**Code**|**Assets**|**Units: CURC, PYRC, CLV (o)**|**Units: CURC, PYRC, CLV (o)**|**Units: CURC, PYRC, CLV (o)**|
|**Code**|**Assets**|**NACE Rev. 2 Breakdown up to**|**NACE Rev. 2 Breakdown up to**|**NACE Rev. 2 Breakdown up to**|
|**Code**|**Assets**|**TOTAL**|**A*10/A*21**|**A*38/A*64/A*88**|
|AN.11|Fixed assets|g/n|g/n|o|
|AN.111|Dwellings|g/n|g/n|o|
|AN.112|Other buildings and structures|g/n|g/n|o|
|AN.1121|Buildings other than dwellings|o|o|o|
|AN.1122|Other structures|o|o|o|
|AN.1123|Land improvements|o|o|o|
|AN.113 + AN.114|Machinery and equipment + weapon<br>systems|g/n|g/n|o|
|AN.1131|Transport equipment|g/n|g/n|o|
|AN.1132|ICT equipment|g/n|o|o|

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# ANNEX GIP.INST EN

|AN.11321|Computer hardware|g/n|o|o|
|---|---|---|---|---|
|AN.11322|Telecommunications equipment|g/n|o|o|
|AN.1139 +<br>AN.114|Other machinery and equipment +<br>weapon systems|g/n|o|o|
|AN.115|Cultivated biological resources|g/n|g/n|o|
|AN.117|Intellectual property products|g/n|g/n|o|
|AN.1171|Research and development|o|o|o|
|AN.1172|Mineral exploration and evaluation|o|o|o|
|AN.1173|Computer software and databases|g/n|o|o|
|AN.11731|Computer software|o|o|o|
|AN.11732|Databases|o|o|o|
|AN.1174|Entertainment, literary or artistic<br>originals|o|o|o|
|AN.1179|Other intellectual property products|o|o|o|

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# ANNEX GIP.INST EN

|Table 22 – Gross fixed capital formation by economic activity and by asset (transactions) —<br>annual|Col2|Col3|Col4|Col5|
|---|---|---|---|---|
|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10<br>and at t+24 months up to A*21 as specified below; the transmission of data for other assets and<br>A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in<br>previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP<br>or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10<br>and at t+24 months up to A*21 as specified below; the transmission of data for other assets and<br>A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in<br>previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP<br>or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10<br>and at t+24 months up to A*21 as specified below; the transmission of data for other assets and<br>A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in<br>previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP<br>or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10<br>and at t+24 months up to A*21 as specified below; the transmission of data for other assets and<br>A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in<br>previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP<br>or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).|Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10<br>and at t+24 months up to A*21 as specified below; the transmission of data for other assets and<br>A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in<br>previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP<br>or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).|
|**Code**|**Breakdowns by asset:**|**t+9**|**t+24**|**Unit:**<br>**CUP, PYP, CLV **|
|P.51g|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|Gross fixed capital formation:<br>for breakdowns and years specified below|
|AN.11|Fixed assets|A*10|A*21|1995/6|
|AN.111|Dwellings|A*10|A*21|1995/6|
|AN.112|Other buildings and structures|A*10|A*21|1995/6|
|AN.1121|Buildings other than dwellings|o|o|o|
|AN.1122|Other structures|o|o|o|
|AN.1123|Land improvements|o|o|o|
|AN.113 + AN.114|Machinery and equipment +<br>weapon systems|A*10|A*21|1995/6|
|AN.1131|Transport equipment|A*10|A*21|1995/6|
|AN.1132|ICT equipment|**_A*10_**|**_A*21_**|2000/1|
|AN.11321|Computer hardware|o|Total|2000/1|
|AN.11322|Telecommunications equipment|o|Total|2000/1|
|AN.1139 +<br>AN.114|Other machinery and equipment +<br>weapon systems|o|Total|2000/1|
|AN.115|Cultivated biological resources|A*10|A*21|1995/6|
|AN.117|Intellectual property products|A*10|A*21|1995/6|
|AN.1171|Research and development|o|Total|2000/1|
|AN.1172|Mineral exploration and evaluation|o|o|o|
|AN.1173|Computer software and databases|o|Total|2000/1|

5991/23 LL/ur 192

# ANNEX GIP.INST EN

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

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# ANNEX GIP.INST EN

5991/23 LL/ur 194

# ANNEX GIP.INST EN

5991/23 LL/ur 195

# ANNEX GIP.INST EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|**Code**|**Transaction**|**Notes**|
|P.1|Output||
|P.11 + P.12 +<br>P.131|Market output, output for own final use and payments for non-<br>market output||
|P.2|Intermediate consumption||
|_B.1g_|_Value added, gross_|_voluntary_|
|P.51c|Consumption of fixed capital||
|D.1p|Compensation of employees, expenditure||
|D.29p|Other taxes on production, expenditure||
|D.39r|Other subsidies on production, revenue|to be reported with a<br>positive sign|
|D.2r|Taxes on production and imports, revenue|_can be reported on a_<br>_voluntary basis for_<br>_sector S.212_|
|D.21r|Taxes on products, revenue|see D.2r|
|D.211r|Value added type taxes (VAT), revenue||

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# ANNEX GIP.INST EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|D.29r|Other taxes on production, revenue|see D.2r|
|D.4r|Property income, revenue||
|D.41r|Interest, revenue||
|D.42r + D.43r +<br>D.44r + D.45r|Other property income, revenue||
|D.3p|Subsidies, expenditure|to be reported with a<br>positive sign|
|D.31p|Subsidies on products, expenditure|to be reported with a<br>positive sign|
|D.39p|Other subsidies on production, expenditure|to be reported with a<br>positive sign|
|D.4p|Property income, expenditure||
|D.41p|Interest, expenditure||
|D.42p + D.43p +<br>D.44p + D.45p|Other property income, expenditure||
|D.5r|Current taxes on income, wealth etc., revenue||
|_D.51r_|_Taxes on income, revenue_|_voluntary_|

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# ANNEX GIP.INST EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|_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,<br>expenditure||
|D.62p + D.632p|Social benefits other than social transfers in kind, and social<br>transfers in kind— purchased market production, expenditure||
|D.7p|Other current transfers, expenditure||
|P.3|Final consumption expenditure||
|P.31|Individual consumption expenditure||
|P.32|Collective consumption expenditure||
|D.8|Adjustment for the change in pension entitlements||

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# ANNEX GIP.INST EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|B.8g|Saving, gross||
|D.9r|Capital transfers, revenue||
|D.91r|Capital taxes, revenue||
|D.92r + D.99r|Investment grants and other capital transfers, revenue||
|D.9p|Capital transfers, expenditure||
|D.92p|Investment grants, expenditure||
|P.5|Gross capital formation||
|P.51g|Gross fixed capital formation||
|P.52 + P.53|Changes in inventories and acquisitions less disposals of valuables||
|NP|Acquisitions less disposals of non-financial non-produced assets||
|P.5 + NP|Gross capital formation and acquisitions less disposals of non-<br>financial non-produced assets||

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# ANNEX GIP.INST EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|B.9|Net lending (+) / net borrowing (–)|seasonally and<br>calendar adjusted<br>data compulsory for<br>S.13 at t+107 days<br>after the reference<br>quarter|
|TE|Total expenditure|see B.9|
|TR|Total revenue|see B.9|
|_D.995_|_Capital transfers from general government to relevant sectors_<br>_representing taxes and social contributions assessed but unlikely to_<br>_be collected_|_voluntary;_D.995 is<br>to be deducted from<br>D.99r. No amounts<br>for D.995 are to be<br>included under D.9p.<br>D.995 is to be<br>reported with a<br>positive sign.|

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# ANNEX GIP.INST EN

|Table 26 — Balance sheets for non-financial assets — annual|Col2|Col3|Col4|
|---|---|---|---|
|Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995,<br>2000 or 2012 as specified; additional breakdowns are optional (o).|Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995,<br>2000 or 2012 as specified; additional breakdowns are optional (o).|Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995,<br>2000 or 2012 as specified; additional breakdowns are optional (o).|Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995,<br>2000 or 2012 as specified; additional breakdowns are optional (o).|
|**Code**|**List of variables**|**S.1**|**S.11, S.12, S.13, S.14**<br>**+ S.15**<br>Split of S.14 and S.15<br>optional (o)|
|**Code**|**List of variables**|**Unit: CUP**|**Unit: CUP**|
|AN.1|Produced non-financial assets|o|o|
|AN.11 + AN.12|Fixed assets + inventories|2012|2012|
|AN.11|Fixed assets|2000|2012|
|AN.111|Dwellings|1995|1995|
|AN.112|Other buildings and structures|2000|2012|
|AN.1121|Buildings other than dwellings|2012|2012|
|AN.1122|Other structures|2012|2012|
|AN.1123|Land improvements|o|o|

5991/23 LL/ur 201

# ANNEX GIP.INST EN

|AN.113 + AN.114|Machinery and equipment + weapon systems|2000|2012|
|---|---|---|---|
|AN.1131|Transport equipment|o|o|
|AN.1132|ICT equipment|o|o|
|AN.11321|Computer hardware|o|o|
|AN.11322|Telecommunications equipment|o|o|
|AN.1139 +<br>AN.114|Other machinery and equipment + weapon<br>systems|o|o|
|AN.115|Cultivated biological resources|2000|2012|
|AN.117|Intellectual property products|2000|2012|
|AN.1171|Research and development|o|o|
|AN.1172|Mineral exploration and evaluation|o|o|
|AN.1173|Computer software and databases|o|o|
|AN.11731|Computer software|o|o|
|AN.11732|Databases|o|o|

5991/23 LL/ur 202

# ANNEX GIP.INST EN

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

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|Table 27 — Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|**Code/instrument**|**Transactions / balance sheet items /****_other change in_**<br>**_volume / nominal holding gains and losses_ – for assets and**<br>**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<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis: S.11,<br>S.12, S.128 + S.129 and<br>S.2|
|(A)F.31|Short-term securities|see (A)F.3|

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|Table 27 — Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|(A)F.32|Long-term securities|see (A)F.3|
|(A)F.4|Loans|counterpart sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis S.11,<br>S.128 + S.129 and S.14<br>+ S.15; S.1311 and<br>S.1314 liabilities vis-à-<br>vis S.128 + S.129|
|(A)F.41|Short-term loans|see (A)F.4|
|(A)F.42|Long-term loans|see (A)F.4|
|(A)F.5|Equity and investment fund shares or units|counterpart sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis S.11,<br>S.12, S.128 + S.129 and<br>S.2|
|(A)F.51|Equity||
|_(A)F.511_|_Listed shares_|_voluntary_|
|_(A)F.512_|_Unlisted shares_|_voluntary_|

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|Table 27 — Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|_(A)F.519_|_Other equity_|_voluntary_|
|(A)F.52|Investment fund shares or units||
|_(A)F.521_|_Money market fund shares or units_|_voluntary_|
|_(A)F.522_|_Non-money market fund shares or units_|_voluntary_|
|(A)F.6|Insurance, pensions and standardised guarantees||
|(A)F.61|Non-life insurance technical reserves||
|_(A)F.62_|_Life insurance and annuity entitlements_|_voluntary_|
|(A)F.63 + (A)F.64 +<br>(A)F.65|Pensions entitlements, claims of pension funds on pension<br>managers and entitlements to non-pension benefits||

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|Table 27 — Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|_(A)F.63_|_Pension entitlements_|_voluntary_|
|_(A)F.64_|_Claims of pension funds on pension managers_|_voluntary_|
|_(A)F.65_|_Entitlements to non-pension benefits_|_voluntary_|
|(A)F.66|Provisions for call under standardised guarantees||
|(A)F.7|Financial derivatives and employee stock options||
|(A)F.8|Other accounts receivable / payable||
|_(A)F.81_|_Trade credits and advances_|_voluntary_|
|_(A)F.89_|_Other accounts receivable, excluding trade credits and_<br>_advances_|_voluntary_|

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|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||

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|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
|**Code**|**Liabilities of general government and subsectors by**<br>**original maturity and counterpart sector**|**Notes**|
|_GD_|_Total = gross debt_|compulsory for total original<br>maturity:<br>- <br>S.1311 vis-à-vis S.1312,<br>S.1313, S.1314;<br>- <br>S.1312 vis-à-vis S.1311,<br>S.1313, S.1314;<br>- <br>S.1313 vis-à-vis S.1311,<br>S.1312, S.1314;<br>- <br>S.1314 vis-à-vis S.1311,<br>S.1312, S.1313;<br>- <br>S.13 vis-à-vis S.1, S.2,<br>S.121, S.122 + S.123, S.12P,<br>S.11 + S.14 + S.15,<br>compulsory for:<br>- <br>S.13 vis-à-vis S.1 + S.2 for<br>maturities <1 (incl.) year<br>and > 1 year, total.|
|_AF.2_|_Currency and deposits_||
|_AF.21_|_Currency_||

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|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
|_AF.22_|_Transferrable deposits_||
|_AF.29_|_Other deposits_||
|_AF.3_|_Debt securities_||
|AF.4|Loans|compulsory for total original<br>maturity:<br>- <br>S.13 vis-à-vis S.121.|
||**Liabilities of general government at variable interest**||
|GD|Total = gross debt, of which: at variable interest|compulsory for:<br>S.13 for maturity >1 year,<br>_no additional voluntary_<br>_transmission foreseen_|
||**Liabilities of central and general government by**<br>**remaining maturity**||
|_GD_|Total = gross debt|compulsory for:<br>S.13 for maturities <1 (incl.)<br>year and 1-5 years (incl.)|

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|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
|_GD_|Total = gross debt, of which: at variable interest|compulsory for:<br>S.13 for maturities 1-5 years<br>(incl.) and >1 year|
||Memo: average remaining maturity of debt|compulsory for S.13,<br>in years and months|
||**Liabilities of central and general government by**<br>**currency of denomination**||
|_GD_|_Total = gross debt_|after swaps;<br>compulsory for:<br>S.13 for debt denominated in<br>- <br>national currency,<br>- <br>euro,<br>- <br>foreign currency;<br>_(voluntary) memo item (not for_<br>_publication unless explicitly_<br>_agreed): stock of debt in foreign_<br>_currency swapped in national_<br>_currency._|

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|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
||**Contingent liabilities of central and general**<br>**government**||
||_Guarantees_|_indicative counterpart sector_<br>_breakdown:_<br>_S.1 + S.2, S.11, S.12, S.14 +_<br>_S.15, S.2_|
||**Memo items**||
||_Apparent cost of debt_|_for S.13 and S.1311, percentage_|
|AF.32|Long-term debt securities, of which: zero-coupon bonds|compulsory for S.13,<br>_no additional voluntary_<br>_transmission foreseen_|

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|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
||**General government transactions in Maastricht debt**<br>**liabilities at market value**||
|F.2 + F.3 + F.4|Deposits + debt securities + loans|compulsory for S.13 for debt<br>denominated in<br>- <br>national currency,<br>- <br>euro,<br>- <br>foreign currency;<br>compulsory for S.13 for maturity<br>>1 year;<br>_no additional voluntary_<br>_transmission foreseen_|
|F.4|Loans|compulsory for S.13 vis-à-vis<br>S.121,<br>_no additional voluntary_<br>_transmission foreseen_|

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|Table 29 — Accrued-to-date pension entitlements in social insurance(1) — three-yearly|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.<br>The transmission of data that have not been revised is voluntary.|
|Relations|Code|Row<br>No|Recording|Core national accounts|Core national accounts|Core national accounts|Core national accounts|Core national accounts|Core national accounts|Not in the core national<br>accounts|Not in the core national<br>accounts|Total<br>pension<br>schemes|||Counter-<br>parts:<br>Pension<br>entitlements<br>of non-<br>resident<br>households(5)|
|Relations|Code|Row<br>No|Pension<br>manager|Non-general government|Non-general government|Non-general government|General government|General government|General government|General government|General government|General government|General government|General government|General government|
|Relations|Code|Row<br>No||Defined<br>contribution<br>schemes|Defined<br>benefit<br>schemes<br>and<br>other(2) non-<br>defined<br>contribution<br>schemes|Total|Defined<br>contribution<br>schemes|Defined benefit schemes for general<br>government employees(3)|Defined benefit schemes for general<br>government employees(3)|Defined benefit schemes for general<br>government employees(3)||||||
|Relations|Code|Row<br>No||Defined<br>contribution<br>schemes|Defined<br>benefit<br>schemes<br>and<br>other(2) non-<br>defined<br>contribution<br>schemes|Total|Defined<br>contribution<br>schemes|Classified<br>in financial<br>corporations|Classified in<br>general<br>government(4)|Classified<br>in general<br>government|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|Social<br>security<br>pension<br>schemes|
|Relations|Code|Row<br>No|Code|XPC1W|XPB1W|XPCB1W|XPCG|XPBG12|XPBG13|XPBOUT13|XP1314|XPTOT|||XPTOTNRH|
|Relations|Code|Row<br>No|Column<br>number|A|B|C|D|E|F|G|H|I|||J|
||||Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|Opening balance sheet|||||
||XAF63LS|1|Pension<br>entitlements|||||||||||||

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|Col1|Col2|Col3|Changes in pension entitlements due to transactions|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Σ 2.1 to<br>2.4– 2.5|XD61p|2|Increase in<br>pension<br>entitlements<br>due to social<br>contributions|||||||||||||
||XD6111|2.1|Employers’<br>actual social<br>contributions|||||||||||||
||XD6121|2.2|Employers’<br>imputed<br>social<br>contributions|||||||||||||
||XD6131|2.3|Households’<br>actual social<br>contributions|||||||||||||
||XD6141|2.4|Households’<br>social<br>contribution<br>supplements(6)|||||||||||||

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|Col1|XD61SC|2.5|Less: Pension<br>scheme<br>service<br>charges|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||XD619|3|Other<br>(actuarial)<br>change of<br>pension<br>entitlements<br>in social<br>security<br>pension<br>schemes||||||||||||
||XD62p|4|Reduction in<br>pension<br>entitlements<br>due to<br>payment of<br>pension<br>benefits||||||||||||

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|2 + 3 – 4|XD8|5|Changes in<br>pension<br>entitlements<br>due to social<br>contributions<br>and pension<br>benefits|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||XD81|6|Transfers of<br>pension<br>entitlements<br>between<br>schemes|||||||||||||
||XD82|7|Change in<br>entitlements<br>due to<br>negotiated<br>changes in<br>scheme<br>structure|||||||||||||
||||Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|Changes in pension entitlements due to other flows|||||
||XK7|8|Changes in<br>entitlements<br>due to<br>revaluations(7)|||||||||||||

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|Col1|XK5|9|Changes in<br>entitlements<br>due to other<br>changes in<br>volume(7)|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|Closing balance sheet|||||
|1 + Σ5 to<br>9|XAF63LE|10|Pension<br>entitlements|||||||||||||
||||Related indicators|Related indicators|Related indicators|Related indicators|Related indicators|Related indicators|Related indicators|Related indicators|Related indicators|||||
||XP1|11|Output|||||||||||||

(1) The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to reflect the outcomes of a sensitivity analysis

with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand, and experts in ageing populations working under the auspices of the Economic Policy

Committee, on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation.

(2) Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.

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(3) Schemes organised by general government for its current and former employees.

(4) These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts.

(5) Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.

(6) These supplements represent the return on members ’ claims on pension schemes, both through investment income on defined contribution schemes ’ assets and for defined benefit schemes through

the unwinding of the discount rate applied.

(7) A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.

Legend:

Not applicable

Data which is not in the core accounts

ʼ

.

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**ANNEX III**

**List of legal acts which are repealed**

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

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

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

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

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

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

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

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

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

(OJ L 180, 18.7.2003, p. 1)

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

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

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

the compilation of quarterly non-financial accounts by institutional sector (OJ L 191, 22.7.2005,

p. 22)

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)

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

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

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

Regulation (EC) No 2223/96 with respect to short-term public finance statistics (OJ L 29, 4.2.2000,

p. 4)

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

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

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

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

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

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

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