Source: EURLEX
Language: en
Format: md

**Council of the**
**European Union**

**Interinstitutional File:**

**2021/0407 (COD)**

**COVER NOTE**

**Brussels, 17 December 2021**
**(OR. en)**

**15161/21**
**ADD 2**

**ECOFIN 1269**
**STATIS 57**
**CODEC 1680**

From: Secretary-General of the European Commission, signed by Ms Martine
DEPREZ, Director

date of receipt: 10 December 2021

To: Mr Jeppe TRANHOLM-MIKKELSEN, Secretary-General of the Council
of the European Union

No. Cion doc.: COM(2021) 776 final

Subject: ANNEX 2 to the Proposal for a Regulation of the European Parliament
and of the Council **amending Regulation (EU) No 549/2013 and**
**repealing 11 legal acts in the field of National Accounts**

Delegations will find attached document COM(2021) 776 final.

Encl.: COM(2021) 776 final

15161/21 ADD 2 JGR/sr

#### ECOMP 1A EN

EUROPEAN

COMMISSION

**ANNEX**

**to the**

Brussels, 10.12.2021
COM(2021) 776 final

ANNEX 2

**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**

### **EN EN**

**ANNEX B**

**Transmission programme for data and metadata**

**I. General requirements**

|Data 1. Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that shall be transmitted, the reference periods required as well as the timeliness of transmission.|Col2|Col3|Col4|
|---|---|---|---|
|_Overview of the data tables(1)_|_Overview of the data tables(1)_|_Overview of the data tables(1)_|_Overview of the data tables(1)_|
|Table<br>No|Subject of the tables|Deadline<br>t <br>+ <br>months<br>(days<br>where specified)|Period<br>covered|
|1F|Flash estimates of GDP and employment— <br>quarterly voluntary transmissions|Dates<br>shall<br>be<br>agreed<br>between<br>participating<br>Member<br>States<br>and<br>the<br>Commission<br>(Eurostat)<br>and<br>shall correspond<br>to<br>Eurostat’s<br>releases at 30 or<br>45 days|The latest<br>reported<br>quarter|
|1Q|National accounts main aggregates— quarterly|2/(3)|1995Q1<br>onwards|
|1A|National accounts main aggregates— annual|2/(3)/9|1995<br>onwards|
|2|Main aggregates of general government and its<br>subsectors— annual|3/9|1995<br>onwards|
|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|

### EN 1 EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|8|Non-financial accounts by sector— annual|9|1995<br>onwards|
|801|Non-financial accounts by sector— quarterly– <br>non-adjusted|85 days/(3)|1999Q1<br>onwards|
|801SA|Non-financial accounts by sector— quarterly -<br>seasonally and calendar adjusted data|85<br>days<br>+ <br>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|
|15|Supply<br>table<br>at<br>basic<br>prices<br>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|Cross classification of fixed assets by economic<br>activity and by asset (stocks)— annual|24|2000<br>onwards|
|22|Cross classification of gross fixed capital formation<br>by economic activity and by asset (transactions)— <br>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|
|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|

### EN 2 EN

|Overview of the data tables(1)|Col2|Col3|Col4|
|---|---|---|---|
|28A|General government gross debt (Maastricht debt)<br>structure—annual|100<br>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. Member States shall transmit all compulsory data for publication by the Commission
(Eurostat) by the planned release dates of the European aggregates. Where the data
transmitted cannot be disseminated due to statistical confidentiality considerations,
the true value shall be sent with the flags agreed for statistical primary or secondary
confidentiality. With exception of embargo dates, the application of other flags
restricting the publication shall be justified and explained with metadata.

3. Member States shall transmit all data in accordance with the concepts and definitions
specified in Annex A to this Regulation. When the data transmitted deviate from the
concepts and definitions, the observations affected shall be sent with a flag indicating
that the definition differs.

4. Member States shall transmit all data in accordance with the quality criteria specified
in Article 4(1) of this Regulation.

5. Member States and the Commission (Eurostat) shall coordinate the release dates of
the accounts. Where national publication dates are subsequent to the deadlines for
transmission of data to the Commission (Eurostat), the data shall be sent with a flag
indicating the temporary embargo on publication as well as the embargo date and
time for dissemination.

6. The specification of embargo dates that are subsequent to the publication date for
European aggregates shall be avoided to the extent possible.

Reference periods

7. Member States shall transmit the entire compulsory time series to the Commission
(Eurostat) at each deadline including data that have not been revised unless stated
otherwise in specific individual tables. Where the data transmitted have breaks in the
time series, the value of the reference period concerned shall be sent with a flag
indicating this break.

8. If Member States have time series longer than the compulsory reference periods
specified in the data tables, they may transmit the entire series on a voluntary basis.

Metadata

9. The specific requirements of metadata for each table will be agreed between the
Commission (Eurostat) and Member States through consultations with the relevant

–
technical groups, and within the context of the Transmission programme - should

### EN 3 EN

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

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

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

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

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

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

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

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

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

to data users.

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

Transmission deadlines

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

### EN 4 EN

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

21. If Member States become aware of errors in the transmitted data, they shall inform
the Commission (Eurostat) immediately and transmit the corrected data as soon as
the error can be corrected.

22. If a Member State transmits complete datasets in line with the quality criteria
referred to in Article 4(1) of this regulation ahead of the deadline, no retransmission
of data is required at the deadline unless stated otherwise in specific individual
tables.

Consistency

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

24. The sum of the quarterly values of a variable not adjusted by seasonal and calendar
effects in a table with quarterly data shall be numerically consistent for any reference
year with the same variable in a corresponding table with annual data, when the
corresponding tables have the same deadline.

|Tables 1Q and 1A — Quarterly (Q) and annual (A) national accounts main aggregates.|Col2|Col3|Col4|Col5|Col6|
|---|---|---|---|---|---|
|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>decimals for data expressed in thousand persons.|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>decimals for data expressed in thousand persons.|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>decimals for data expressed in thousand persons.|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>decimals for data expressed in thousand persons.|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>decimals for data expressed in thousand persons.|T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period.<br>The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be<br>consistent with T1A at t+9 months.<br>Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain<br>linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as<br>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 quarterly<br>data that only include calendar or seasonal adjustments is voluntary.<br>For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but<br>limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3<br>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-D.31|Taxes less subsidies on products|X|x||CUP,PYP,CLV|
|D.21|Taxes on products|O|t+9||CUP,PYP,CLV|
|D.31|Subsidies on products|O|t+9||CUP,PYP,CLV|
||**Main expenditure aggregates**|**Main expenditure aggregates**|**Main expenditure aggregates**|**Main expenditure aggregates**|**Main expenditure aggregates**|

### EN 5 EN

|B.1*g|Gross domestic product at market<br>prices|X|x|Col5|CUP,PYP,CLV|
|---|---|---|---|---|---|
|P.3_S1|Total<br>final<br>consumption<br>expenditure|X|x||CUP,PYP,CLV|
|P.3_S14|Household<br>final<br>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|O|t+9|DUR|CUP,PYP,CLV|
||--Non-durable goods|O|t+9|DUR|CUP,PYP,CLV|
||--Services|O|t+9|DUR|CUP,PYP,CLV|
|P.3_S1M|Final consumption expenditure of<br>households and NPISH's (national<br>concept)|X|x||CUP,PYP,CLV|
|P.3_S14|Household<br>final<br>consumption<br>expenditure (national concept)|X|x||CUP,PYP,CLV|
|P.3_S15|Final consumption expenditure of<br>NPISHs|X|x||CUP,PYP,CLV|
|P.3_S13|General<br>Government<br>final<br>consumption expenditure|x|x||CUP,PYP,CLV|
|P.31_S13|Individual consumption expenditure|x|x||CUP,PYP,CLV|
|P.32_S13|Collective consumption expenditure|x|x||CUP,PYP,CLV|
|P.41|Actual individual consumption|x|x||CUP,PYP,CLV|
|P.5|Gross capital formation|x|x||CUP,PYP,CLV|
|P.51g|Gross fixed capital formation|x|x||CUP,PYP,CLV|
|Of which|<br>Breakdowns<br>by<br>asset<br>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<br>and<br>equipment<br>+ <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|o|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<br>less<br>disposals<br>of<br>valuables|x|x||CUP,PYP|
|P.6|Exports of goods (fob) and services|x|x|GEO|CUP,PYP,CLV|

### EN 6 EN

|P.61|Exports of goods|o|o|GEO|CUP,PYP,CLV|
|---|---|---|---|---|---|
|P.62|Exports of services|o|o|GEO|CUP,PYP,CLV|
|P.7|Imports of goods (fob) and services|x|x|GEO|CUP,PYP,CLV|
|P.71|Imports of goods|o|o|GEO|CUP,PYP,CLV|
|P.72|Imports of services|o|o|GEO|CUP,PYP,CLV|
|B.11|External balance of goods and<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|
||**Main income aggregates**|**Main income aggregates**|**Main income aggregates**|**Main income aggregates**|**Main income aggregates**|
|B.2g +<br>B.3g|Gross operating surplus and gross<br>mixed income|x|x||CUP|
|D.2-D.3|Taxes less subsidies on production<br>and imports|x|x||CUP|
|D.2|Taxes on production and imports|x|x||CUP|
|D.3|Subsidies|x|x||CUP|
|D.1|Compensation<br>of<br>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) for<br>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) for<br>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) for<br>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) for<br>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) for<br>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) for<br>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 production<br>units (domestic concept)|x|x|A*10|PS, HW|
|EMP|Employment in resident production<br>units (domestic 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<br>in<br>resident<br>production units (domestic concept)|x|x|A*10|PS, HW|
|ESE|Self-employed<br>in<br>resident<br>production units (domestic concept)|o|o|A*10|JB, FTE|

### EN 7 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 year|Unit with compulsory start year|Unit with compulsory start year|
|**Code**|**Breakdowns by counterpart area**|**CUP**|**PYP**|**CLV**|
|B0|EU Member States incl. EU institutions|2008/Q1|2012/Q1|2012/Q1|
|U2|Euro area (Member States and Institutions of the Euro Area)|2008/Q1|2012/Q1|2012/Q1|
|U3|Intra EU Extra Euro Area (EU member states and<br>institutions not belonging to the Euro area)|2008/Q1|2012/Q1|2012/Q1|
|4Y|European Union institutions|o|o|o|
|D0|Extra-EU|2008/Q1|2012/Q1|2012/Q1|

|Table 1F — Flash estimates of GDP and employment — quarterly voluntary transmissions|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 these estimates about 30<br>or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat)<br>shall send them regularly each quarter at least one working day before the agreed publication date–with clear<br>indication if 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 these estimates about 30<br>or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat)<br>shall send them regularly each quarter at least one working day before the agreed publication date–with clear<br>indication if 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 these estimates about 30<br>or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat)<br>shall send them regularly each quarter at least one working day before the agreed publication date–with clear<br>indication if 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 these estimates about 30<br>or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat)<br>shall send them regularly each quarter at least one working day before the agreed publication date–with clear<br>indication if the estimates can be published (preferred option).|
|**Code**|**Flash estimates**|**Periodicity**|**Based on**|
|B.1*g|Gross domestic product at market prices|Q|Volume|
|EMP|Total Employment in resident production units|Q|Persons|

### EN 8 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items<br>other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur<br>within or between subsectors, Member States should specify these payments in the sender footnotes.<br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.|TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items<br>other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur<br>within or between subsectors, Member States should specify these payments in the sender footnotes.<br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.|TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items<br>other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur<br>within or between subsectors, Member States should specify these payments in the sender footnotes.<br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.|
|**Code**|**Transaction**|**Notes**|
|P.1|Output||
|P.11 + P.12|Market output and output for own final use||
|_P.11_|_Market output_|_voluntary_|
|_P.12_|_Output for own final use_|_voluntary_|
|_P.12_GFSM_D.1_|_Output for own final use, cost attributable to_<br>_compensation of employees (GFSM purpose)_|_voluntary;_for the purpose<br>of reporting in International<br>Monetary<br>Fund<br>Government<br>Finance<br>Statistics Manual (GFSM)<br>methodology|
|_P.12_GFSM_P.2_|_Output for own final use, cost attributable to_<br>_intermediate consumption (GFSM purpose)_|_voluntary;_<br>see<br>P.12_GFSM_P.2|
|_P.12_GFSM_P.51C_|_Output for own final use, cost attributable to_<br>_consumption of fixed capital (GFSM purpose)_|_voluntary;_<br>see<br>P.12_GFSM_P.2|
|P.13|Non-market output||
|P.131|Payments for non-market output||
||Memo: own resource collection costs|compulsory<br>for<br>S.13<br>from<br>reference<br>year<br>2004 onwards,_voluntary_<br>_for subsectors_|
|P.132|Non-market output, other||
|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<br>reference<br>year<br>2004 onwards,_voluntary_<br>_for S.13 and subsectors_|

### EN 9 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|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<br>year<br>2004<br>onwards)|
|D.21r|Taxes on products, revenue|also to be transmitted for<br>S.212 (compulsory from<br>reference<br>year<br>2004<br>onwards)|
|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<br>year<br>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)||
|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_|

### EN 10 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|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||
|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<br>for<br>S.13<br>from<br>reference<br>year<br>2004 onwards;_ voluntary_<br>_for subsectors of S.13._|
|_D.75r_|_Miscellaneous current transfers, revenue_|_voluntary_|
|_D.76r_|_Value Added Tax and GNI - based EU own resources,_<br>_revenue_|when used, compulsory<br>at<br>S.13<br>level<br>from<br>reference<br>year<br>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_|
|_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||

### EN 11 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|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)||
|_D.71p_|_Net non-life insurance premiums, expenditure_|_voluntary_|
|_D.72p_|_Non-life insurance claims, expenditure_|_voluntary_|
|_D.73p_|_Current_<br>_transfers_<br>_within_<br>_general_<br>_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<br>for<br>S.13<br>from<br>reference<br>year<br>2004 onwards;_ voluntary_<br>_for subsectors of S.13._|
|_D.75p_|_Miscellaneous current transfers, expenditure_|_voluntary_|
|D.76p|Value Added Tax and GNI - based EU own resources,<br>expenditure|compulsory<br>for<br>S.13<br>from<br>reference<br>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||
|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)||

### EN 12 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|D.9p_S.1312|of which, to subsector state government (S.1312)||
|D.9p_S.1313|of which, to subsector local government (S.1313)||
|D.9p_S.1314|of which, to subsector social security funds (S.1314)||
|_D.9p_ S.2_|_Capital transfers, expenditure, to the rest of the world_|_voluntary_|
|D.9p_S.212|Capital transfers, expenditure, to the institutions and<br>bodies of the European Union|compulsory for S.13 and<br>S.1 from reference year<br>2004<br>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||
|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_<br>_basis_<br>_for_<br>_subsectors_<br>_and_<br>_for_<br>_reference years up to_<br>_2011._<br>The whole amount of a<br>payable tax credit should<br>be<br>recorded<br>as<br>government expenditure<br>(‘total<br>payable<br>tax<br>credits’,<br>PTC)<br>while<br>mentioning the amount<br>of<br>the<br>‘transfer<br>component’ (TC).|
|TC|Payable tax credits that exceed the taxpayer's liability|_see PTC._<br>The<br>‘transfer<br>component’<br>(TC)<br>corresponds to payable|

### EN 13 EN

|Table 2 — Main aggregates of general government and its subsectors — annual|Col2|Col3|
|---|---|---|
|||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_|

|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 in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>for P.1, P.2, B.1g.|**Main output and income aggregates:**<br>Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and<br>chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g<br>and P51c; Imputed rentals of owner-occupied dwellings’ (item 44- “Real estate activities’) compulsory only<br>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**|**C**<br>**L**<br>**V **<br>**19**<br>**95**|
|P.1|Output at basic prices by industry|A*21|A*64|x|o|o|
|P.2|Intermediate<br>consumption<br>at<br>purchaser’s prices by industry|A*21|A*64|x|o|o|
|B.1g|Gross value added at basic prices by<br>industry|A*21|A*64|x|x|x|
|P.51c|Consumption of fixed capital by<br>industry|A*21|A*64|x|x|x|
|B.2n+B.3n|Net operating surplus and net mixed<br>income|A*21|A*64|x|||
|D.29– D.39|Other taxes on production less other<br>subsidies on production|A*21|A*64|x|||
|D.1|Compensation of employees by<br>industry|A*21|A*64|x|||
|D.11|Wages and salaries|A*21|A*64|x|||
|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|**Employment in resident production (domestic concept DC):**<br>Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are|

### EN 14 EN

|compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for<br>A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are<br>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**|**F**<br>**T**<br>**E **|
|EMP|Total Employment (DC)|x|x|x|o|o|
|EEM|Employees (DC)|x|x|x|o|o|
|ESE|Self-employed (DC)|x|x|x|o|o|

|Table 5 — Household final consumption expenditure by purpose — annual|Col2|Col3|Col4|
|---|---|---|---|
|Data shall be reported at t+9 months after the reference period in current prices (CUP) starting from 1995, in<br>previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final<br>consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type<br>are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit)<br>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 in current prices (CUP) starting from 1995, in<br>previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final<br>consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type<br>are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit)<br>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 in current prices (CUP) starting from 1995, in<br>previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final<br>consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type<br>are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit)<br>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 in current prices (CUP) starting from 1995, in<br>previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final<br>consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type<br>are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit)<br>breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).|
|**Code**|**List of variables**|**Concept**|**Unit**|
|P.31_S14|Final consumption expenditure of resident and<br>non-resident households on the economic territory|Domestic– DC|CUP,PYP,CLV|
|Of which|COICOP breakdowns|Domestic– DC|CUP,PYP,CLV|
|P.33|Final<br>consumption<br>expenditure<br>of<br>resident<br>households in the rest of the world||CUP,PYP,CLV|
|P.34|Final consumption expenditure of non-resident<br>households on the economic territory||CUP,PYP,CLV|
|P.31_S14|Final<br>consumption<br>expenditure<br>of<br>resident<br>households on the economic territory and abroad|National– NC|CUP,PYP,CLV|

### EN 15 EN

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

### EN 16 EN

|Col1|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|(Transactions, other changes in volume and revaluation accounts— consolidated and non-consolidated— and counterpart information)|
|ESA code<br>(financial<br>instrument)|_Transactions/other changes in_<br>_volume/revaluation of_<br>_financial instruments_|S.1|S.11|S.12|S.121|S.124|S.121+S.122+S.123|S.122+S.123|S.125+S.126+S.127|S.128+S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14+S.15|S.14|S.15|S.2|
||_Assets_|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <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 Assets|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and special<br>drawing rights (SDRs)|xra_ocv||xra_ocv|x||xt+4||||xra_ocv|x|x|x|x||||xra_ocv|
|F.11|Monetary gold|xt+4||xt+4|x||xt+4||||xt+4|x|x|x|x||||xt+4|
|F.12|SDRs|xt+4||xt+4|x||xt+4||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and deposits|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.21|Currency|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.22|Transferable deposits|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.229|Other transferable deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.29|Other deposits|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.31|Short-term|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.32|Long-term|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

### EN 17 EN

|F.42|Long-term|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x<br>t+4|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.5|Equity and investment fund<br>shares/units|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.511|Listed shares|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.519|Other equity|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.52|Investment fund shares/units|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.521|Money<br>Market<br>Fund<br>shares/units (MMFs)|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.522|Non-MMF investment fund<br>shares/units|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.6|Insurance,<br>pension<br>and<br>standardised<br>guarantee<br>schemes|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.61|Non-life insurance technical<br>reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|F.62|Life insurance and annuity<br>entitlements|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012||x|
|F.63+<br>F.64+ F.65|Pension entitlements, claims<br>of pension funds on pension<br>managers and entitlements to<br>non-pension benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|F.63|Pension entitlements|o||o|o|o|o|o|o|o||||||o|o||o|
|F.64|Claims of pension funds on<br>pension managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.65|Entitlements to non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

### EN 18 EN

|F.66|Provisions for calls under<br>standardised guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.7|Financial<br>derivatives<br>and<br>employee stock options|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.71|Financial derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.72|Employee stock options|o||||||||||||||o|o||o|
|F.8|Other accounts receivable|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.81|Trade credits and advances|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.89|Other<br>accounts<br>receivable,<br>excluding trade credits and<br>advances|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
||_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|_Liabilities_<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|
|F.L|Total Financial Liabilities|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.1|Monetary gold and special<br>drawing rights (SDRs)|xra_ocv||xra_ocv|x||xt+4||||xra_ocv|x|x|x|x||||xra_ocv|
|F.11|Monetary gold|xt+4||xt+4|x||xt+4||||xt+4|x|x|x|x||||xt+4|
|F.12|SDRs|xt+4||xt+4|x||xt+4||||xt+4|x|x|x|x||||xt+4|
|F.2|Currency and deposits|xra_ocv|xra_ocv|xra_ocv|x||xt+4|x|xt+4||xra_ocv|x|x|x|x||||xra_ocv|
|F.21|Currency|xt+4||xt+4|x||xt+4|x|xt+4||xt+4|x|x|x|x||||xt+4|
|F.22|Transferable deposits|xt+4|xt+4|xt+4|x||xt+4|x|xt+4||xt+4|x|x|x|x||||xt+4|
|F.221|Interbank positions|o|o|o|o||o|o|o||o|o|o|o|o||||o|
|F.229|Other transferable deposits|o|o|o|o||o|o|o||o|o|o|o|o||||o|
|F.29|Other deposits|xt+4|xt+4|xt+4|x||xt+4|x|xt+4||xt+4|x|x|x|x||||xt+4|
|F.3|Debt securities|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|

### EN 19 EN

|F.31|Short-term|x<br>t+4|x<br>t+4|x<br>t+4|x|x|x<br>t+4|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|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.4|Loans|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.41|Short-term|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.42|Long-term|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.5|Equity and investment fund<br>shares/units|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.51|Equity|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.511|Listed shares|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.512|Unlisted shares|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.519|Other equity|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.52|Investment fund shares/units|xt+4||xt+4|x|x|xt+4|x|||xt+4|x|x|x|x||||xt+4|
|F.521|Money<br>Market<br>Fund<br>shares/units (MMFs)|o||o|||o|o|||o|o|o|o|o||||o|
|F.522|Non-MMF investment fund<br>shares/units|o||o||o|o||||o|o|o|o|o||||o|
|F.6|Insurance,<br>pension<br>and<br>standardised<br>guarantee<br>schemes|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.61|Non-life insurance technical<br>reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.62|Life insurance and annuity<br>entitlements|x||x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.63+<br>F.64+ F.65|Pension entitlements, claims<br>of pension funds on pension<br>managers and entitlements to<br>non-pension benefits|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|F.63|Pension entitlements|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

### EN 20 EN

|F.64|Claims of pension funds on<br>pension managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|Col17|Col18|Col19|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|F.65|Entitlements to 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 under<br>standardised guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|F.7|Financial<br>derivatives<br>and<br>employee stock options|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.71|Financial derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|F.72|Employee stock options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|F.8|Other accounts payable|xra_ocv|xra_ocv|xra_ocv|x|x|xt+4|x|xt+4|xt+4|xra_ocv|x|x|x|x|xra_ocv|xnc|xnc|xra_ocv|
|F.81|Trade credits and advances|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|F.89|Other accounts payable excluding<br>trade credits and advances|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|
|(B.9F)|Net financial transactions(i)|xt+4|xt+4|xt+4|x|x|xt+4|x|xt+4|xt+4|xt+4|x|x|x|x|xt+4|xnc|xnc|xt+4|

Legend:

x mandatory at t+9 months

x t+4m 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 at t+4 months

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

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

not relevant cells

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

### EN 21 EN

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

### EN 22 EN

|S.14 + S.15 Households and non-profit institutions serving households<br>S.2 Rest of the world|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|(Stocks of financial instruments— consolidated and non-consolidated— and counterpart information)|
|ESA code<br>(financial<br>instrument)|_Transactions/other changes in_<br>_volume/revaluation of financial_<br>_instruments_|S.1|S.11|S.12|S.121|S.124|S.121+S.122+S.123|S.122+S.123|S.125+S.126+S.127|S.128+S.129|S.13|S.1311|S.1312|S.1313|S.1314|S.14+S.15|S.14|S.15|S.2|
||**_Assets_**|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br> <br>|<br> <br> <br> <br> <br> <br> <br> <br> <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 Assets|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.1|Monetary gold and special<br>drawing rights (SDRs)|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.11|Monetary gold|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.12|SDRs|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.2|Currency and deposits|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.2|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.21|Currency|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.22|Transferable deposits|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.221|Interbank positions|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.229|Other transferable deposits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.29|Other deposits|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.3|Debt securities|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.3|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.31|Short-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|

### EN 23 EN

|AF.32|Long-term|x<br>t+4m|x<br>t+4m|x<br>t+4m|x|x|x<br>t+4m|x|x<br>t+4m|x<br>t+4m|x<br>t+4m|x|x|x|x|x<br>t+4m|x<br>nc|x<br>nc|x<br>t+4m|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.32|With remaining maturity of<br>one year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|With remaining maturity of<br>more than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4|Loans|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.4|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4M2|Of<br>which:<br>Non-performing<br>loans|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.41|Short-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.4D|Of<br>which:<br>Repurchase<br>agreement, securities lending<br>& margin lending|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|Long-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.42|With remaining maturity of<br>one year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|With remaining maturity of<br>more than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.5|Equity and investment fund<br>shares/units|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.5|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.51|Equity|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.511|Listed shares|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.512|Unlisted shares|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.519|Other equity|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.52|Investment fund shares/units|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.521|Money<br>Market<br>Fund|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

### EN 24 EN

|Col1|shares/units (MMFs)|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|Col17|Col18|Col19|Col20|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.522|Non-MMF investment fund<br>shares/units|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.6|Insurance,<br>pension<br>and<br>standardised<br>guarantee<br>schemes|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.6|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.61|Non-life insurance technical<br>reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.62|Life insurance and annuity<br>entitlements|xm|xm|xm|x|x|xm|x|xm|xm|xm|x|x|x|x|xm|x2012||xm|
|AF.63+<br>AF.64+<br>AF.65|Pension entitlements, claims of<br>pension<br>funds<br>on<br>pension<br>managers and entitlements to<br>non-pension benefits|xm|xm|xm|x|x|xm|x|xm|xm|xm|x|x|x|x|xm|x2012|x2012|xm|
|AF.63|Pension entitlements|o||o|o|o|o|o|o|o||||||o|o||o|
|AF.64|Claims of pension funds on<br>pension managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.65|Entitlements to non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.66|Provisions<br>for<br>calls<br>under<br>standardised guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x|x2012|x2012|x|
|AF.7|Financial<br>derivatives<br>and<br>employee stock options|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.7|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.71|Financial derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.72|Employee stock options|o||||||||||||||o|o||o|

### EN 25 EN

|AF.8|Other accounts receivable|x<br>t+4m|x<br>t+4m|x<br>t+4m|x|x|x<br>t+4m|x|x<br>t+4m|x<br>t+4m|x<br>t+4m|x|x|x|x|x<br>t+4m|x<br>nc|x<br>nc|x<br>t+4m|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.8|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.81|Trade credits and advances|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.89|Other<br>accounts<br>receivable,<br>excluding trade credits and<br>advances|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
||**_Liabilities_ **|||||||||||||||||||
|AF.L|Total Financial Liabilities|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.1|Monetary gold and special<br>drawing rights (SDRs)|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.11|Monetary gold|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.12|SDRs|xt+4m||xt+4m|x||xt+4m||||xt+4m|x|x|x|x||||xt+4m|
|AF.2|Currency and deposits|xt+4m|xt+4m|xt+4m|x||xt+4m|x|xt+4m||xt+4m|x|x|x|x||||xt+4m|
|AF.2|Of which: Domestic currency|o|o|o|o||o|o|o||o|o|o|o|o||||o|
|AF.21|Currency|xt+4m||xt+4m|x||xt+4m|x|xt+4m||xt+4m|x|x|x|x||||xt+4m|
|AF.22|Transferable deposits|xt+4m|xt+4m|xt+4m|x||xt+4m|x|xt+4m||xt+4m|x|x|x|x||||xt+4m|
|AF.221|Interbank positions|o|o|o|o||o|o|o||o|o|o|o|o||||o|
|AF.229|Other transferable deposits|o|o|o|o||o|o|o||o|o|o|o|o||||o|
|AF.29|Other deposits|xt+4m|xt+4m|xt+4m|x||xt+4m|x|xt+4m||xt+4m|x|x|x|x||||xt+4m|
|AF.3|Debt securities|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.3|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.31|Short-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.31|Of which: Nominal value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.32|Long-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.32|Of which: Nominal value|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|

### EN 26 EN

|AF.32|With remaining maturity of<br>one year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.32|With remaining maturity of<br>more than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4|Loans|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.4|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.4M2|Of<br>which:<br>Non-performing<br>loans|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.41|Short-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.4D|Of<br>which:<br>Repurchase<br>agreement, securities lending<br>& margin lending|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|Long-term|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.42|With remaining maturity of<br>one year or less|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.42|With remaining maturity of<br>more than one year|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.5|Equity and investment fund<br>shares/units|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.5|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.51|Equity|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.511|Listed shares|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.512|Unlisted shares|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.519|Other equity|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.52|Investment fund shares/units|xt+4m||xt+4m|x|x|xt+4m|x|||xt+4m|x|x|x|x||||xt+4m|
|AF.521|Money<br>Market<br>Fund<br>shares/units (MMFs)|o||o|||o|o|||o|o|o|o|o||||o|

### EN 27 EN

|AF.522|Non-MMF investment fund<br>shares/units|o|Col4|o|Col6|o|o|Col9|Col10|Col11|o|o|o|o|o|Col17|Col18|Col19|o|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|AF.6|Insurance,<br>pension<br>and<br>standardised<br>guarantee<br>schemes|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.6|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.61|Non-life insurance technical<br>reserves|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|AF.62|Life insurance and annuity<br>entitlements|xm||xm|x|x|xm|x|xm|xm|xm|x|x|x|x||||xm|
|AF.63+<br>AF.64+<br>AF.65|Pension entitlements, claims of<br>pension<br>funds<br>on<br>pension<br>managers and entitlements to<br>non-pension benefits|xm|xm|xm|x|x|xm|x|xm|xm|xm|x|x|x|x|xm|x2012|x2012|xm|
|AF.63|Pension entitlements|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.64|Claims of pension funds on<br>pension managers|o|o|o|o|o|o|o|o|o|o|o|o|o|o||||o|
|AF.65|Entitlements to non-pension<br>benefits|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|
|AF.66|Provisions<br>for<br>calls<br>under<br>standardised guarantees|x|x|x|x|x|x|x|x|x|x|x|x|x|x||||x|
|AF.7|Financial<br>derivatives<br>and<br>employee stock options|xt+4m|xt+4m|xt+4m|x|x|xt+4m|x|xt+4m|xt+4m|xt+4m|x|x|x|x|xt+4m|xnc|xnc|xt+4m|
|AF.7|Of which: Domestic currency|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.71|Financial derivatives|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.711|Options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.712|Forwards|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o|
|AF.72|Employee stock options|o|o|o|o|o|o|o|o|o|o|o|o|o|o|o||o|o|

### EN 28 EN

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

Legend:

x mandatory at t+9 months

x t+4m mandatory at t+4 months

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

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

not relevant cells

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

### EN 29 EN

|Table 8 — Non-financial accounts by sector — annual|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference<br>years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012<br>onwards.<br>The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance<br>corporations and Pension Funds.|
|**Code**|**Transactions and balancing items**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|
|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|**I Production account/External account of goods and services**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.1|Output|x|x|x|x|x|x2012|x2012|||
|(P.11+P.12<br>+P.131)|Market output, output for final use<br>and payments for other 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>— <br>D.31)|Taxes less subsidies on products|x|||||||x||
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.2|Intermediate consumption|x|x|x|x|x|x2012|x2012|||
|P.6|Exports of goods and services|||||||||x|
|P.61|Exports of goods|||||||||x|
|P.62|Exports of services|||||||||x|
|P.62F|Exports of FISIM|||||||||o|

### EN 30 EN

|B.1g|Value added, gross/gross domestic<br>product|x|x|x|x|x|x<br>2012|x<br>2012|x|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|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<br>added,<br>net/net<br>domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added, gross/gross domestic<br>product|x|x|x|x|x|x2012|x2012|x||
|D.3|Subsidies|x|x|x|x|x|x2012|x2012|x||
|D.31|Subsidies on products|x|||||||x||
|D.39|Other subsidies on production|x|x|x|x|x|x2012|x2012|||
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.1|Compensation of employees|x|x|x|x|x|x2012|x2012|||
|D.11|Wages and salaries|x|x|x|x|x|x2012|x2012|||
|D.12|Employers’ social contributions|x|x|x|x|x|x2012|x2012|||
|D.2|Taxes on production and imports|x|x|x|x|x|x2012|x2012|x||
|D.21|Taxes on products|x|||||||x||
|D.29|Other taxes on production|x|x|x|x|x|x2012|x2012|||
|(B.2g+<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+B.3g<br>)|Operating surplus, gross plus mixed<br>income, gross|x|x|x|x|x|x2012|x2012|||
|B.2g|Operating surplus, gross|x||||x|x2012||||
|B.3g|Mixed income, gross|x||||x|x2012||||
|D.1|Compensation of employees|x||||x|x2012|||x|
|D.11|Wages and salaries|x||||x|x2012|||x|
|D.12|Employers’ social contributions|x||||x|x2012|||x|

### EN 31 EN

|D.2|Taxes on production and imports|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.21|Taxes on products|x|||x|||||x|
|D.211|Value added type taxes (VAT)|x|||x|||||x|
|D.212|Taxes<br>and<br>duties<br>on<br>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|
|D.43|Reinvested earnings on foreign direct<br>investment|x|x|x|x|x|x2012|x2012||x|
|D.43S2I|Reinvested earnings on Intra-EA<br>F.D.I. (only for Euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on Extra-EA<br>F.D.I. (only for Euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S21|Reinvested earnings on Intra-EU<br>F.D.I.(2)||x2012|x2012|||||||
|D.43S22|Reinvested earnings on Extra-EU<br>F.D.I.(2)||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.442|Investment<br>income<br>payable<br>on<br>pension entitlements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.443|Investment income attributable to<br>collective<br>investment<br>fund<br>shareholders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.45|Rent|x|x|x|x|x|x2012|x2012||x|
|B.4g|Entrepreneurial income, gross|o|x|x|o|o|o|o|||
|D.41g|Total<br>interest<br>before<br>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|

### EN 32 EN

|D.3|Subsidies|x|Col4|Col5|x|Col7|Col8|Col9|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.31|Subsidies on products|x|||x|||||x|
|D.39|Other subsidies on production|x|||x|||||x|
|D.4|Property income|x|x|x|x|x|x2012|x2012||x|
|D.41|Interest(1)|x|x|x|x|x|x2012|x2012||x|
|D.42|Distributed income of corporations|x|x|x|x|||||x|
|D.421|Dividends|o|o|o|o|||||o|
|D.422|Withdrawals from the income of<br>quasi-corporations|o|o|o||||||o|
|D.43|Reinvested earnings on foreign direct<br>investment|x|x|x||x|x2012|x2012||x|
|D.43S2I|Reinvested earnings on Intra-EA<br>F.D.I. (only for Euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S2X|Reinvested earnings on Extra-EA<br>F.D.I. (only for Euro area Member<br>States)(2)||x2012|x2012|||||||
|D.43S21|Reinvested earnings on Intra-EU<br>F.D.I.(2)||x2012|x2012|||||||
|D.43S22|Reinvested earnings on Extra-EU<br>F.D.I.(2)||x2012|x2012|||||||
|D.44|Other investment income|x|x|x|x|x|x2012|x2012||x|
|D.441|Investment income attributable to<br>insurance policy holders|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.442|Investment<br>income<br>payable<br>on<br>pension entitlements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.443|Investment income attributable to<br>collective<br>investment<br>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<br>of<br>primary<br>incomes,<br>gross/national income, gross|x|x|x|x|x|x2012|x2012|||
|D.41g|Total<br>interest<br>before<br>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<br>of<br>primary<br>incomes,<br>gross/national income, gross|x|x|x|x|x|x2012|x2012|||
|D.5|Current taxes on income, wealth, etc|x|||x|||||x|
|D.51|Taxes on income|x|||x|||||x|
|D.59|Other current taxes|x|||x|||||x|

### EN 33 EN

|D.6|Social contributions and benefits|x|x|x|x|x|x<br>2012|x<br>2012|Col10|x|
|---|---|---|---|---|---|---|---|---|---|---|
|D.61|Net social contributions|x|x|x|x|x|x2012|x2012||x|
|D.611|Employers’<br>actual<br>social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.612|Employers’<br>imputed<br>social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.613|Households’<br>actual<br>social<br>contributions|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.614|Households’<br>social<br>contribution<br>supplements|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012|x2012|x2012|x2012|x2012|x2012|x2012||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x||||x|x2012|||x|
|D.63|Social transfers in kind|x||||x|x2012||||
|D.631|Social transfers in kind— non-<br>market production|o||||o|o||||
|D.632|Social transfers in kind— purchased<br>market production|o||||o|o||||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x||x|x|||||x|
|D.72|Non-life insurance claims|x|x|x|x|x|x2012|x2012||x|
|D.74|Current international cooperation|x|||x|||||x|
|D. 74A|Of which: payable to/receivable by<br>European institutions (e.g. EDF)|||||||||x|
|D.75|Miscellaneous current transfers(1)|x|x|x|x|x|x2012|x2012||x|
|D.76|VAT and GNI - based EU own<br>resources|||||||||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.5|Current taxes on income, wealth, etc|x|x|x|x|x|x2012|x2012||x|
|D.51|Taxes on income|x|x|x|x|x|x2012|||x|
|D.59|Other current taxes|x|x|x|x|x|x2012|x2012||x|
|D.6|Social contributions and benefits|x|x|x|x|x|x2012|x2012||x|
|D.61|Net social contributions|x||||x|x2012|||x|
|D.611|Employers’<br>actual<br>social<br>contributions|x2012||||x2012|x2012|||x2012|
|D.612|Employers’<br>imputed<br>social<br>contributions|x2012||||x2012|x2012|||x2012|
|D.613|Households’<br>actual<br>social|x2012||||x2012|x2012|||x2012|

### EN 34 EN

|Col1|contributions|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.614|Households’<br>social<br>contribution<br>supplements|x2012||||x2012|x2012|||x2012|
|D.61SC|Social insurance scheme service<br>charges|x2012||||x2012|x2012|||x2012|
|D.62|Social benefits other than social<br>transfers in kind|x|x|x|x|x|x2012|x2012||x|
|D.63|Social transfers in kind|x|||x|x||x2012|||
|D.631|Social transfers in kind— non-<br>market production|o|||x|o||o|||
|D.632|Social transfers in kind— purchased<br>market production|o|||x|o||o|||
|D.7|Other current transfers|x|x|x|x|x|x2012|x2012||x|
|D.71|Net non-life insurance premiums|x|x|x|x|x|x2012|x2012||x|
|D.72|Non-life insurance claims|x||x|x|||||x|
|D.74|Current international cooperation|x|||x|||||x|
|D.74A|Of which: payable to/receivable by<br>European institutions (e.g. EDF)|x|||x||||||
|D.75|Miscellaneous current transfers(1)|x|x|x|x|x|x2012|x2012||x|
|D.76|VAT - and GNI - based EU own<br>resources|x|||x||||||
|B.7g|Adjusted disposable income, gross|x|||x|x|x2012|x2012|||
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|**II.4.1 Use of disposable income account**|
|**Resources**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.6g|Disposable income, gross|x|x|x|x|x|x2012|x2012|||
|D.8|Adjustment<br>for<br>the<br>change<br>in<br>pension entitlements|x||||x|x2012|||x|
|**Uses**||**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.3|Final consumption expenditure|x|||x|x|x2012|x2012|||
|P.31|Individual consumption expenditure|x|||x|x|x2012|x2012|||
|P.32|Collective consumption expenditure|x|||x||||||
|D.8|Adjustment<br>for<br>the<br>change<br>in<br>pension entitlements|x|x|x|x|x|x2012|x2012||x|
|B.8g|Saving, gross|x|x|x|x|x|x2012|x2012|||
|B.12|Current external balance|||||||||x|

### EN 35 EN

|III.1.1 Change in net worth due to saving and capital transfers account|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**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|
|**Changes in assets**|**Changes in assets**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14**<br>**+ **<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|D.9p|Capital transfers, payable|x|x|x|x|x|x2012|x2012||x|
|D.91p|Capital taxes, payable|x|x|x||x|x2012|x2012||x|
|D.92p|Investment grants, payable(1)|x|||x|||||x|
|D.99p|Other capital transfers, payable(1)|x|x|x|x|x|x2012|x2012||x|
|P.51c|Consumption of fixed capital|x|x|x|x|x|x2012|x2012|||
|B.10.1|Change in net worth due to saving<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|||
|P.51g_AN.<br>111|Dwellings|o|o|o|o|o|o|o|||
|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<br>less<br>disposals<br>of<br>valuables|x|x|x|x|x|x2012|x2012|||

### EN 36 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<br>general<br>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|||
|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|||

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 should represent the actual composition at the end of the latest reference period (‘fixed
composition’).

**Table 801 —  Non-financial accounts by sector — quarterly**

### EN 37 EN

|Data shall be reported from 1999 Q1. The deadline for T801 is 85 days after the reference period. The table<br>shall be re-transmitted at t+3 months if differences with table 25 and table 1Q are significant.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current<br>prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving<br>average based on the three latest available years.<br>Data for the following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically<br>controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public<br>non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial<br>corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic<br>multinationals; S.11003 Foreign-controlled non-financial corporations;<br>Data for the following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically<br>controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial<br>corporations, which are part of domestic multinationals; S.12002 National private financial corporations;<br>S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003<br>Foreign-controlled financial corporations; S12K Monetary financial institutions (MFI); S12P Other financial<br>institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q<br>Insurance corporations and Pension Funds|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**Code**|**Transactions**<br>**and**<br>**balancing**<br>**items**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|**Sectors**|
|**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<br>output,<br>output<br>for<br>final use and<br>payments for<br>other<br>non-<br>market output||||x||||||
|P.7|Imports<br>of<br>goods<br>and<br>services|||||||||x|
|P.71|Imports<br>of<br>goods|||||||||x|
|P.72|Imports<br>of<br>services|||||||||x|
|P.72F|Imports<br>of<br>FISIM|||||||||o|
|D.21— D.31|Taxes<br>less<br>subsidies on<br>products|x|||||||xb||
|**Uses**|**Uses**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|P.2|Intermediate|o|o|o|o|o|o|o|||

### EN 38 EN

|Col1|consumption|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.6|Exports<br>of<br>goods<br>and<br>services|||||||||x|
|P.61|Exports<br>of<br>goods|||||||||x|
|P.62|Exports<br>of<br>services|||||||||x|
|P.62F|Exports<br>of<br>FISIM|||||||||o|
|B.1g|Value added,<br>gross/gross<br>domestic<br>product|x|xb|xb|x|xb|o|o|xb||
|B.11|External<br>balance<br>of<br>goods<br>and<br>services|||||||||x|
|P51c|Consumption<br>of<br>fixed<br>capital|x|xb|xb|x|xb|o|o|||
|B.1n|Value added,<br>net/net<br>domestic<br>product|x|xb|xb|x|xb|o|o|||
|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|**II.1.1 Generation of income account**|
|**Resources**|**Resources**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.1g|Value added,<br>gross/gross<br>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<br>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|Compensatio<br>n <br>of<br>employees|x|xb|xb|x|xb|o|o|||
|D.2|Taxes<br>on<br>production<br>and imports|x|xb|xb|x|xb|o|o|xb||
|D.21|Taxes<br>on<br>products|x|||||||xb||
|D.29|Other<br>taxes|x|xb|xb|x|xb|o|o|||

### EN 39 EN

|Col1|on production|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|B.2g+B.3g|Operating<br>surplus, gross<br>plus<br>mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating<br>surplus, gross|o||||o|o||||
|B.3g|Mixed<br>income, 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<br>surplus, gross<br>plus<br>mixed<br>income, gross|x|xb|xb|x|xb|o|o|xb||
|B.2g|Operating<br>surplus, gross|||||o|o||||
|B.3g|Mixed<br>income, gross|x||||xb|o||||
|D.1|Compensatio<br>n <br>of<br>employees|x||||xb|o|||x|
|D.2|Taxes<br>on<br>production<br>and imports|x|||x|||||x|
|D.21|Taxes<br>on<br>products|x|||x|||||x|
|D.211|Value added<br>type<br>taxes<br>(VAT)||||x||||||
|D.29|Other<br>taxes<br>on production|x|||x|||||x|
|D.4|Property<br>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<br>property<br>income,<br>not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.42|Distributed<br>income<br>of<br>corporations|xb|xb|xb|x|xb|o|o||x|
|D.43|Reinvested<br>earnings<br>on<br>foreign direct<br>investment|xb|xb|xb|x|xb|o|o||x|
|D.43S2I|Reinvested||o|o|||||||

### EN 40 EN

|Col1|earnings on<br>Intra-EA<br>F.D.I. (only<br>for Euro area<br>Member<br>States) (2)|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43S2X|Reinvested<br>earnings<br>on<br>Extra-EA<br>F.D.I. (only<br>for Euro area<br>Member<br>States)(2)||o|o|||||||
|D.43S21|Reinvested<br>earnings<br>on<br>Intra-EU<br>F.D.I.(2)||o|o|||||||
|D.43S22|Reinvested<br>earnings<br>on<br>Extra-EU<br>F.D.I.(2)||o|o|||||||
|D.44|Other<br>investment<br>income|xb|xb|xb|x|xb|o|o||x|
|D.45|Rent|xb|xb|xb|x|xb|o|o||x|
|B.4g|Entrepreneuri<br>al<br>income,<br>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|Compensatio<br>n <br>of<br>employees|||||||||x|
|D.3|Subsidies|x|||x||||xb|x|
|D.31|Subsidies on<br>products|x|||x||||xb|x|
|D.39|Other<br>subsidies on<br>production|x|||x|||||x|
|D.4|Property<br>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<br>Property<br>Income,<br>not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.42|Distributed<br>income<br>of|xb|xb|xb|x|||||x|

### EN 41 EN

|Col1|corporations|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.43|Reinvested<br>earnings<br>on<br>foreign direct<br>investment|xb|xb|xb||||||x|
|D.43S2I|Reinvested<br>earnings<br>on<br>Intra-EA<br>F.D.I. (only<br>for Euro area<br>Member<br>States)(2)||o|o|||||||
|D.43S2X|Reinvested<br>earnings<br>on<br>Extra-EA<br>F.D.I. (only<br>for Euro area<br>Member<br>States)(2)||o|o|||||||
|D.43S21|Reinvested<br>earnings<br>on<br>Intra-EU<br>F.D.I.(2)||o|o|||||||
|D.43S22|Reinvested<br>earnings<br>on<br>Extra-EU<br>F.D.I.(2)||o|o|||||||
|D.44|Other<br>investment<br>income|xb|xb|xb|x|||||x|
|D.45|Rents|xb|xb|xb|x|xb|o|o||x|
|B.5g|Balance<br>of<br>primary<br>incomes,<br>gross/nationa<br>l <br>income,<br>gross|x|xb|xb|x|xb|o|o|||
|D.41g|Total interest<br>before FISIM<br>allocation(1)|xb|xb|xb|x|xb|o|o||x|
|**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<br>of<br>primary<br>incomes,<br>gross/nationa<br>l <br>income,<br>gross|x|xb|xb|x|xb|o|o|||
|D.5|Current taxes<br>on<br>income,|x|||x|||||x|

### EN 42 EN

|Col1|wealth, etc|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|D.6|Social<br>contributions<br>and benefits|xb|xb|xb|x|xb|o|o||x|
|D.61|Net<br>social<br>contributions|xb|xb|xb|x|xb|o|o||x|
|D.62|Social<br>benefits other<br>than<br>social<br>transfers<br>in<br>kind|xb||||xb|o|||x|
|D.63|Social<br>transfers<br>in<br>kind|xb||||xb|o||||
|D.631|Social<br>transfers<br>in<br>kind— non-<br>market<br>production|||||o|o||||
|D.632|Social<br>transfers<br>in<br>kind<br>— <br>purchased<br>market<br>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<br>insurance<br>claims|xb|xb|xb|x|xb|o|o||x|
|(D.74 + D.75 +<br>D.76)|Other current<br>transfers, not<br>elsewhere<br>specified|xb|xb|xb|x|xb|o|o||x|
|D.74|Current<br>international<br>cooperation|o|||o|||||o|
|D.74A|Of<br>which:<br>payable<br>to/receivable<br>by European<br>institutions<br>(e.g. EDF)|||||||||x|
|D.75|Miscellaneou<br>s <br>current<br>transfers(1)|o|o|o|o|o|o|o||o|
|D.76|VAT - and<br>GNI - based<br>EU<br>own|||||||||o|

### EN 43 EN

|Col1|resources|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|**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<br>on<br>income,<br>wealth, etc|xb|xb|xb|x|xb|o|o||x|
|D.6|Social<br>contributions<br>and benefits|xb|xb|xb|x|xb|o|o||x|
|D.61|Net<br>social<br>contributions|xb||||xb|o|||x|
|D.62|Social<br>benefits other<br>than<br>social<br>transfers<br>in<br>kind|xb|xb|xb|x|xb|o|o||x|
|D.63|Social<br>transfers<br>in<br>kind|xb|||x|xb||o|||
|D.631|Social<br>transfers<br>in<br>kind— non-<br>market<br>production|x|||x|o||o|<br>|<br>|
|D.632|Social<br>transfers<br>in<br>kind<br>— <br>purchased<br>market<br>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<br>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|
|D.74A|Of<br>which:<br>payable<br>to/receivable<br>by European<br>institutions<br>(e.g. EDF)|x|||x||||||

### EN 44 EN

|D.75|Miscellaneou<br>s current<br>transfers (1)|o|o|o|o|o|o|o|Col10|o|
|---|---|---|---|---|---|---|---|---|---|---|
|D.76|VAT - and<br>GNI - based<br>EU<br>own<br>resources|o|||o||||||
|B.7g|Adjusted<br>disposable<br>income, 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<br>for<br>the<br>change<br>in<br>pension<br>entitlements|x||||xb|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**|
|P.3|Final<br>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<br>for<br>the<br>change<br>in<br>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<br>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**<br>**worth**|**Changes in liabilities and net**<br>**worth**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|B.8g|Gross saving|x|xb|xb|x|xb|o|o|||
|B.12|Current<br>external<br>balance|||||||||x|

### EN 45 EN

|D.9r|Capital<br>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<br>grants<br>and<br>other capital<br>transfers(1)|xb|xb|xb|x|xb|o|o||x|
|D.92r|Investment<br>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<br>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<br>grants<br>and<br>other capital<br>transfers(1)|xb|xb|xb|x|xb|o|o||x|
|D.92p|Investment<br>grants,<br>payable(1)|o|||o|||||o|
|D.99p|Other capital<br>transfers,<br>payable(1)|o|O|o|o|o|o|o||o|
|P.51c|Consumption<br>of<br>fixed<br>capital|x|xb|xb|x|xb|o|o|||
|B.101|Change in net<br>worth due to<br>saving<br>and<br>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**<br>**worth**|**Changes in liabilities and net**<br>**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<br>and<br>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**|

### EN 46 EN

|P.5g|Gross capital<br>formation|x|xb|xb|x|xb|o|o|Col10|Col11|
|---|---|---|---|---|---|---|---|---|---|---|
|P.51g|Gross<br>fixed<br>capital<br>formation|x|xb|xb|x|xb|o|o|||
|P.51c|Consumption<br>of<br>fixed<br>capital|x|xb|xb|x|xb|o|o|||
|P.52 + P.53|Changes<br>in<br>inventories<br>and<br>net<br>acquisition of<br>valuables|x|xb|xb|x|xb|o|o|||
|NP|Acquisitions<br>less disposals<br>of<br>non-<br>produced<br>assets|x|xb|xb|x|xb|o|o||x|
|B.9|Net<br>lending<br>(+)/net<br>borrowing<br>(—)|x|xb|xb|x|xb|o|o||x|
|DB.9|Discrepancy<br>with<br>net<br>lending/net<br>borrowing of<br>financial<br>accounts|o|o|o|o|o|o|o||o|
|**Additional information**|**Additional information**|**S.1**|**S.11**|**S.12**|**S.13**|**S.14 +**<br>**S.15**|**S.14**|**S.15**|**S.1N**|**S.2**|
|EMP|Employment<br>(in number of<br>persons<br>and<br>number<br>of<br>hours<br>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.

### EN 47 EN

o voluntary

non relevant

cells

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

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

|Table 801SA — Seasonally and calendar adjusted data — quarterly|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest available years.<br>Seasonal adjustment shall include calendar adjustments, where relevant.|Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever<br>T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA<br>has been revised in non-adjusted terms.<br>Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices<br>represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on<br>the three latest 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|||||||||||||
|P.6|Exports of goods and services|||||||x||||||||
|P.61|Exports of goods|||||||o||||||||
|P.62|Exports of services|||||||o||||||||
|P.7|Imports of goods and services||||||||||||||x|
|P.71|Imports of goods||||||||||||||o|
|P.72|Imports of services||||||||||||||o|
|D.1|Compensation of employees||xb||||||||||x|||
|D.2|Taxes on production and imports||o|||||||||||||
|D.29|Other taxes on production||o|||||||||||||
|D.3|Subsidies|||||||||o||||||
|D.39|Other subsidies on production|||||||||o||||||
|D.4|Property income||o|||xb||||o|||x|||

### EN 48 EN

|D.41|Interest|Col3|o|Col5|Col6|Col7|Col8|Col9|Col10|o|Col12|Col13|Col14|Col15|Col16|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(D.42 + D.43<br>+ <br>D.44<br>+ <br>D.45)|Other<br>property<br>income,<br>not<br>elsewhere specified||o|||||||o||||||
|D.1 + D.2 +<br>D.3 + D.4||||||||x|||||||x|
|D.5|Current taxes on income, wealth, etc||o|||xb||||||||||
|D.61|Net social contributions||o|||xb|||||||o|||
|D.62|Social benefits other than social<br>transfers in kind||o|||o|||||||x|||
|D.63|Social transfers in kind|||||o|||||||o|||
|D.7|Other current transfers||o|||xb||||o|||x|||
|D.5 + D.6 +<br>D.7||||||||x|||||||x|
|D.8|Adjustment<br>for<br>the<br>change<br>in<br>pension entitlements||o|||xb||x|||||x||x|
|D.9|Capital transfers||o|||o||x||o|||o||x|
|NP|Acquisitions less disposals of non-<br>produced assets||o|||o||||||||||
|OTE|Total<br>general<br>government<br>expenditure||||x|||||||||||
|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<br>of<br>primary<br>incomes,<br>gross/national income, gross|x|o||||||
|B.6g|Disposable income, gross|x|o|||xb|||
|B.8g|Gross saving|x|o|||xb|||
|B.9|Net lending (+)/net borrowing (—)|x|o||x|o|||

### EN 49 EN

|Col1|Col2|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

|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 in 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 end of the reference period from reference year 1995.<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 (S.13) plus the institutions and<br>bodies of the European Union (S.212).<br>Data shall be consistent with ESA table 2.<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 in 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 end of the reference period from reference year 1995.<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 (S.13) plus the institutions and<br>bodies of the European Union (S.212).<br>Data shall be consistent with ESA table 2.<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 in 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 end of the reference period from reference year 1995.<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 (S.13) plus the institutions and<br>bodies of the European Union (S.212).<br>Data shall be consistent with ESA table 2.<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||
|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||

### EN 50 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.2122f|Profits of import monopolies||
|D.214|Taxes on products, except VAT and import taxes||
|D.214a|Excise duties and consumption taxes||
|D.214b|Stamp taxes||
|D.214c|Taxes on financial and capital transactions||
|D.214d|Car registration taxes||
|D.214e|Taxes on entertainment||
|D.214f|Taxes on lotteries, gambling and betting||
|D.214g|Taxes on insurance premiums||
|D.214h|Other taxes on specific services||
|D.214i|General sales or turnover taxes||
|D.214j|Profits of fiscal monopolies||
|D.214k|Export duties and monetary compensatory amounts collected on<br>exports||
|D.214l|Other taxes on products n.e.c.||
|D.29|Other taxes on production||
|D.29a|Taxes on land, buildings or other structures||
|D.29b|Taxes on the use of fixed assets||
|D.29c|Total wage bill and payroll taxes||
|D.29d|Taxes on international transactions||
|D.29e|Business and professional licences||
|D.29f|Taxes on pollution||
|D.29g|Under-compensation of VAT (flat rate system)||
|D.29h|Other taxes on production n.e.c.||
|D.5|Current taxes on income wealth, etc.||
|D.51|Taxes on income||
|D.51a +<br>D.51c1|Taxes on individual or household income including holding gains||
|_D.51a_|_Taxes on individual or household income excluding holding gains_|_voluntary_|
|_D.51c1_|_Taxes on individual or household holding gains_|_voluntary_|
|D.51b +<br>D.51c2|Taxes on the income or profits of corporations including holding<br>gains||
|_D.51b_|_Taxes on the income or profits of corporations excluding holding_<br>_gains_|_voluntary_|
|_D.51c2_|_Taxes on holding gains of corporations_|_voluntary_|
|_D.51c3_|_Other taxes on holding gains_|_voluntary_|
|D.51c|Taxes on holding gains||
|D.51d|Taxes on winnings from lottery or gambling||
|D.51e|Other taxes on income n.e.c.||

### EN 51 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.59|Other current taxes||
|D.59a|Current taxes on capital||
|D.59b|Poll taxes||
|D.59c|Expenditure taxes||
|D.59d|Payments by households for licences||
|D.59e|Taxes on international transactions||
|D.59f|Other current taxes n.e.c.||
|D.91|Capital taxes||
|D.91a|Taxes on capital transfers||
|D.91b|Capital levies||
|D.91c|Other capital taxes n.e.c.||
|ODA|Total tax revenue||
|D.61|Net social contributions||
|D.611|Employers' actual social contributions||
|D.611C|Compulsory employers' actual social contributions||
|D.611V|Voluntary employers' actual social contributions||
|D.61SC|Social insurance scheme service charges|_voluntary up to reference_<br>_year 2011_; to be transmitted<br>with a positive sign despite<br>being a negative resource|
|_D.6111_|_Employers' actual pension contributions_|_voluntary_|
|_D.6112_|_Employers' actual non-pension contributions_|_voluntary_|
|_D.6121_|_Employers' imputed pension contributions_|_voluntary_|
|_D.6122_|_Employers' imputed non-pension contributions_|_voluntary_|
|_D.6131_|_Households' actual pension contributions_|_voluntary_|
|_D.6132_|_Households' actual non-pension contributions_|_voluntary_|
|_D.6141_|_Households' pension contributions supplements_|_voluntary_|
|_D.6142_|_Households' non-pension contributions supplements_|_voluntary_|
|D.612|Employers' imputed social contributions||
|D.613|Households' actual social contributions||
|D.613c|Compulsory households' actual social contributions||
|D.613ce|Compulsory employees' actual social contributions||
|_D.613cs_|_Compulsory actual social contributions by the self-employed_|_voluntary_|
|_D.613cn_|_Compulsory actual social contributions by the non-employed_|_voluntary_|
|D.613v|Voluntary households' actual social contributions||
|D.614|Households' social contributions supplements|_voluntary up to reference_<br>_year 2011_|
|D.995|Capital transfers from general government to relevant sectors<br>representing taxes and social contributions assessed but unlikely|D.995 and breakdowns are<br>to<br>be<br>reported<br>with<br>a|

### EN 52 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|
|---|---|---|
||to be collected|positive sign, even though<br>D.995 enters with a negative<br>sign<br>in<br>D.99r,<br>capital<br>transfer revenue.|
|D.995a|Taxes on products assessed but unlikely to be collected|see D.995|
|D.995b|Other taxes on production assessed but unlikely to be collected|see D.995|
|D.995c|Taxes on income assessed but unlikely to be collected|see D.995|
|D.995d|Other current taxes assessed but unlikely to be collected|see D.995|
|D.995e|Employers' actual social contributions assessed but unlikely to be<br>collected|see D.995|
|D.995f|Households' actual social contributions assessed but unlikely to<br>be collected|see D.995|
|D.995fe|Employees' actual social contributions assessed but unlikely to be<br>collected|see D.995|
|_D.995fs_|_Actual social contributions by self-employed persons assessed but_<br>_unlikely to be collected_|_voluntary;_see D.995|
|_D.995fn_|_Actual social contributions by non-employed persons assessed_<br>_but unlikely to be collected_|_voluntary;_see D.995|
|D.995g|Capital taxes assessed but unlikely to be collected|see D.995|
|ODB|Total revenue from taxes and social contributions after deduction<br>of amounts assessed but unlikely to be collected||
|ODC|Total revenue from taxes and net social contributions (including<br>imputed social contributions) after deduction of amounts assessed<br>but unlikely to be collected||
|ODD|Total revenue from taxes and compulsory social contributions<br>after deduction of amounts assessed but unlikely to be collected||

|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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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 prices which shall be reported<br>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<br>NUTS 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**|**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 prices)|x|o|o||NUTS 2|24 months|

### EN 53 EN

|ETO|Employment in thousands of persons|x|o|o|Col6|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|
|EEM|Employees in thousands of persons|o|o|o||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 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|

|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|Data shall be reported in current prices in millions of national currency (with reporting precision at least 1 million<br>of national currency) at t+11 months.<br>Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):<br>- <br>by COFOG divisions and total COFOG for general government (S.13) and general government subsectors<br>(central government S.1311, state government S.1312, local government S.1313 and social security funds<br>S.1314) from reference year 1995;<br>- <br>by COFOG groups for general government (S.13) from reference year 2001.<br>Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below<br>can be reported on a voluntary basis.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but<br>not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and<br>their sub-items and TE) which should be consolidated between subsectors (with voluntary counterpart information<br>from the expenditure side).<br>Data reported shall be consistent with data reported in table 2, with exception of any vintage differences.|Data shall be reported in current prices in millions of national currency (with reporting precision at least 1 million<br>of national currency) at t+11 months.<br>Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):<br>- <br>by COFOG divisions and total COFOG for general government (S.13) and general government subsectors<br>(central government S.1311, state government S.1312, local government S.1313 and social security funds<br>S.1314) from reference year 1995;<br>- <br>by COFOG groups for general government (S.13) from reference year 2001.<br>Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below<br>can be reported on a voluntary basis.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but<br>not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and<br>their sub-items and TE) which should be consolidated between subsectors (with voluntary counterpart information<br>from the expenditure side).<br>Data reported shall be consistent with data reported in table 2, with exception of any vintage differences.|Data shall be reported in current prices in millions of national currency (with reporting precision at least 1 million<br>of national currency) at t+11 months.<br>Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):<br>- <br>by COFOG divisions and total COFOG for general government (S.13) and general government subsectors<br>(central government S.1311, state government S.1312, local government S.1313 and social security funds<br>S.1314) from reference year 1995;<br>- <br>by COFOG groups for general government (S.13) from reference year 2001.<br>Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below<br>can be reported on a voluntary basis.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure TE) within each subsector but<br>not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and<br>their sub-items and TE) which should be consolidated between subsectors (with voluntary counterpart information<br>from the expenditure side).<br>Data reported shall be consistent with data reported in table 2, with exception of any vintage differences.|
|**Code**|**List of transactions by COFOG total, divisions and groups**<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||

### EN 54 EN

|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|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_|
|_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_<br>_up_<br>_to_<br>_reference year 2011_|
|D.632|Social transfers in kind - purchased market production|_voluntary_<br>_up_<br>_to_<br>_reference year 2011_|
|_P.2 + D.29 + D.5 +_<br>_D.8_|_Intermediate consumption + Other taxes on production +_<br>_Current taxes on income, wealth, etc.+ Adjustment for the_<br>_change in pension entitlements_|_voluntary _|
|P.2|Intermediate consumption||
|D.29 + D.5 + D.8|Other taxes on production + Current taxes on income, wealth,<br>etc.+ Adjustment for the change in pension entitlements||
|D.7|Other current transfers||
|_D.7p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|
|_D.7p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.7p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.7p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.9|Capital transfers|No amounts for D.995<br>are to be included under<br>D.9p. D.995 is to be<br>deducted from D.99r.|
|_D.9p_S.1311_|_of which, to subsector central government (S.1311)_|_voluntary_|

### EN 55 EN

|Table 11 — General government expenditure by function (COFOG) — annual|Col2|Col3|
|---|---|---|
|_D.9p_S.1312_|_of which, to subsector state government (S.1312)_|_voluntary_|
|_D.9p_S.1313_|_of which, to subsector local government (S.1313)_|_voluntary_|
|_D.9p_S.1314_|_of which, to subsector social security funds (S.1314)_|_voluntary_|
|D.92|Investment grants|_voluntary for subsectors_|
|TE|Total expenditure||
|P.3|Final consumption expenditure||
|P.31|Individual consumption expenditure|_voluntary for COFOG_<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._|

|Table 13 — Households (S.14) accounts by region (NUTS 2)|Col2|Col3|Col4|
|---|---|---|---|
|Data in current prices to be reported from 2000 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 3 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 in current prices to be reported from 2000 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 3 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 in current prices to be reported from 2000 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 3 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 in current prices to be reported from 2000 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 3 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/Mixed income, net||x|
|D.1|Compensation of employees||x|
|D.4|Property Income|x|x|
|B.5n|Balance of primary income, net|x||
|D.5|Current taxes on income, wealth, etc.|x||
|D.61|Net social contributions|x|o|
|D.62|Social benefits other than social benefits in kind|o|x|
|D.7|Other current transfers|x|x|
|B.6n|Disposable income, net|x||
|D.63|Social transfers in kind||o|
|B.7n|Adjusted disposable income, net|o||
|P.3|Household final consumption expenditure (national concept)|o||

### EN 56 EN

P.51c Consumption of fixed capital o

Legend:

x mandatory

o optional

non relevant cells

|Table 15 — Supply table at basic prices, including transformation into purchasers' prices|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|
|---|---|---|---|---|---|---|---|---|---|
|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily 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 provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period.<br>The transmission of data that have not been revised is voluntary.|
||||Industri<br>es<br>(NACE)|Σ <br>(1<br>)|Imports(1) (cif)|Total<br>suppl<br>y at<br>basic<br>price<br>s|Trade<br>and<br>transpo<br>rt<br>margin<br>s|Taxes<br>less<br>subsidi<br>es on<br>product<br>s|Total<br>supply at<br>purchase<br>rs' prices|
||||1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|1 … n|
||||(1)|(2<br>)|(3)|(4)|(5)|(6)|(7)|
|Products (CPA)|1…m|(1<br>)|Output<br>by<br>product<br>and by<br>industry<br>at basic<br>prices||a) Intra EU(2) (cif)|||||
|Products (CPA)|1…m|(1<br>)|Output<br>by<br>product<br>and by<br>industry<br>at basic<br>prices||a.1) Intra euro-area(2) <br>(cif)|a.1) Intra euro-area(2) <br>(cif)|a.1) Intra euro-area(2) <br>(cif)|a.1) Intra euro-area(2) <br>(cif)|a.1) Intra euro-area(2) <br>(cif)|
|Products (CPA)|1…m|(1<br>)|Output<br>by<br>product<br>and by<br>industry<br>at basic<br>prices||a.2) Extra euro-area(2) <br>(cif)|a.2) Extra euro-area(2) <br>(cif)|a.2) Extra euro-area(2) <br>(cif)|a.2) Extra euro-area(2) <br>(cif)|a.2) Extra euro-area(2) <br>(cif)|
|Products (CPA)|1…m|(1<br>)|Output<br>by<br>product<br>and by<br>industry<br>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<br>)|Output<br>by<br>product<br>and by<br>industry<br>at basic<br>prices||c) Total|c) Total|c) Total|c) Total|c) Total|
|Σ (1)|Σ (1)||Total<br>output<br>by<br>industry|||||||
|Adjustment Items:|Adjustment Items:|(2<br>)||||||||
|— Cif/fob<br>adjustments on<br>imports|— Cif/fob<br>adjustments on<br>imports|— Cif/fob<br>adjustments on<br>imports||||||||
|— Direct purchase<br>abroad by residents|— Direct purchase<br>abroad by residents|— Direct purchase<br>abroad by residents||||||||
|(1) + (2)<br>|(1) + (2)<br>||||<br> <br>|||||
|Total of which|Total of which|(3<br>)|||<br> <br>|||||
|- Market Output|- Market Output|- Market Output|- Market Output|- Market Output|<br> <br>|||||
|- Output for own final<br>use|- Output for own final<br>use|- Output for own final<br>use|- Output for own final<br>use|- Output for own final<br>use|<br> <br>|||||
|- Non-market output|- Non-market output|- Non-market output|- Non-market output|- Non-market output|<br> <br>|||||

### EN 57 EN

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept.
Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table.
Imports cif by products do not include direct purchases abroad by residents.

(2) Imports should be broken down into:

a) S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the
European Central Bank and other institutions and bodies of the euro area, a2) S.21 - S.2I Member States not in the euro area
and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the
euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account
that:

- They should represent the actual composition at the end of each reference period (‘evolving composition’);

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

|Table 16 — Use table at purchasers' prices* - annual|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|Data shall be provided in current prices (from 2010) and previous year prices (from 2015) for NACE (n=64,<br>voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional<br>tables* shall be provided on a five yearly basis.<br>The transmission of data that have not been revised is voluntary.|
|||Industries<br>(NACE)<br>1…n| <br>(1)|Final uses<br>a) b) c) d) e) f) g) h) i) j)<br>k) l)| (3)| <br>(1)<br>+  <br>(3)|
|||(1)|(2)|(3)|(4)|(5)|
|Products (CPA)<br> <br>1…m|(<br>1<br>)|Intermediate<br>consumption at<br>purchasers'<br>prices<br>by<br>product and by<br>industry||Final uses at purchasers'<br>prices(1): <br>Final<br>consumption<br>expenditure:<br>a) By households<br>b) By NPISH<br>c)<br>By<br>general<br>government<br>d) Total<br>Gross capital formation:<br>e) Gross fixed capital<br>formation<br>f)<br>Changes<br>in<br>inventories(2) <br>g)<br>Changes<br>in<br>valuables(2) <br>h)<br>Changes<br>in<br>inventories<br>and<br>valuables<br>i) Total<br>Exports fob(3): <br>j) Intra EU(3) <br> j1) - Intra euro-area(3)|||

### EN 58 EN

|Col1|Col2|Col3|Col4|j2) - Extra euro-area(3)<br>k) Extra EU(3)<br>l) Total<br>m) (voluntary data)<br>- Re-export of goods(4)<br>- Export of second hand<br>goods(4)<br>- Merchanting(4)<br>- Goods sent abroad<br>before processing<br>(outward processing, ie.<br>reporting country is the<br>principal)(4)<br>- Goods sent abroad<br>after processing (inward<br>processing, ie. reporting<br>country processes)(4)<br>- Processing fees(4)|Col6|Col7|
|---|---|---|---|---|---|---|
| (1)|(<br>2<br>)|Total<br>intermediate<br>consumption by<br>industry||Total final uses by type||Tot<br>al<br>use|
|Adjustment items:<br>- Cif/fob adjustments<br>on exports<br>- Direct purchases<br>abroad by residents<br>- Purchases on the<br>domestic territory by<br>non-resident|(<br>3<br>)|||Only exports<br>Only final consumption<br>expenditure<br>of<br>households<br>Only final consumption<br>expenditure<br>of<br>households and exports|Only exports<br>Only final consumption<br>expenditure<br>of<br>households<br>Only final consumption<br>expenditure<br>of<br>households and exports||
| (2) + (3)|(<br>4<br>)||||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||
|- Compensation of<br>employees(2) <br>     Wages<br>and<br>salaries(2) <br>- Other taxes less<br>subsidies<br>on<br>production(2) <br>- Consumption of<br>fixed capital(2) <br>- Operating surplus,<br>net(2) <br>- Operating surplus,<br>gross(2)|(<br>5<br>)|<br> <br> <br> <br> <br>|<br> <br> <br> <br> <br>||||

### EN 59 EN

|- Mixed income,<br>gross(2) (4)|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|Gross value added at<br>basic prices|(<br>6<br>)||||||
|Total output at basic<br>prices|(<br>7<br>)||||||

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

The five tables are:

–

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

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

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

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

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

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept.
Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by nonresidents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does
not include direct purchases abroad by residents. Final consumption expenditure by households by products includes
purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic
territory by non-residents.

(2) Only in current prices.

(3) Exports should be broken down into:
j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area,
the European Central Bank and other institutions and bodies of the euro area, j2) S.21 - S.2I Member States not in
the euro area and institutions and bodies of the European Union (except the European Central Bank and other
institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations nonresident in the EU, taking into account that:

       - They should represent the actual composition at the end of each reference period (‘evolving composition’);

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

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

### EN 60 EN

|Data shall be provided in current prices (from 2010) (n=64, voluntarily n=88) on a five yearly basis (years ending by 0 and<br>5) at t+36 months after the reference period.<br>Data at previous years’ prices are voluntary.<br>The transmission of data that have not been revised is voluntary.|Col2|Col3|Col4|Col5|Col6|Col7|
|---|---|---|---|---|---|---|
|<br> <br> <br>|<br> <br> <br>|Products<br>1...n| <br>|Final uses<br>a) b) c) d) e) f)<br>g) h) i) j) k) l)| <br>||
|<br> <br> <br>|<br> <br> <br>|(1)|(2)|(3)|(4)|(5)|
|Products<br> <br> <br>1…n|(1)|Intermediate<br>consumption<br>at<br>basic<br>prices<br>(product<br>by<br>product)||Final<br>uses<br>at<br>basic prices(1): <br> <br>Final<br>consumption<br>expenditure:<br>a) By households<br>b) By NPISH<br>c) By general<br>government<br>d) Total<br> <br>Gross<br>capital<br>formation:<br>e) Gross fixed<br>capital formation<br>f) Changes in<br>inventories(2) <br>g) Changes in<br>valuables(2) <br>h) Changes in<br>inventories<br>and<br>valuables<br>i) Total<br>Exports(3): <br>j) Intra EU(3) <br>**_j1) - Intra euro-_**<br>**_area_**(3) <br>**_j2) - Extra euro-_**<br>**_area_**(3) <br>k) Extra EU(3) <br>l) Total|||
| |(2)|Total<br>intermediate<br>consumption<br>at<br>basic<br>prices by product||Final use by type<br>at basic prices||Total use at basic<br>prices|

### EN 61 EN

|Use of imported products***|Col2|Total intermediate<br>consumption of imported<br>products by product, cif|Col4|Final use of<br>imported<br>products, cif|Col6|Total imports|
|---|---|---|---|---|---|---|
|Taxes<br>less<br>subsidies<br>on<br>products|(3)|Taxes less subsidies on<br>products by product||Taxes<br>less<br>subsidies<br>on<br>products by type<br>of final use||Total<br>taxes<br>less<br>subsidies on products|
| |(4)|Total<br>intermediate<br>consumption<br>at<br>purchasers'<br>prices<br>by<br>product||Total final uses<br>by<br>type<br>at<br>purchasers'<br>prices||Total<br>use<br>at<br>purchasers' prices|
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|- <br>Compensation<br>of<br>employees(4) <br>Wages and salaries(4) <br>- Other taxes less subsidies on<br>production(4) <br>- <br>Consumption<br>of<br>fixed<br>capital(4) <br>- Operating surplus, net(4) <br>- Operating surplus, gross(4) <br>- Mixed income, gross(2)(4)|(5)||||||
|Gross value added at basic<br>prices|(6)||||||
|Total output at basic prices|(7)||||||
|Imports intra EU(3) cif<br>- Intra euro-area(3) <br>- Extra euro-area(3) <br>Imports extra EU(3) cif|(8)||||||
|Imports intra EU(3) cif<br>- Intra euro-area(3) <br>- Extra euro-area(3) <br>Imports extra EU(3) cif|(8)||||||
|Imports intra EU(3) cif<br>- Intra euro-area(3) <br>- Extra euro-area(3) <br>Imports extra EU(3) cif|(8)||||||
|Imports intra EU(3) cif<br>- Intra euro-area(3) <br>- Extra euro-area(3) <br>Imports extra EU(3) cif|(8)||||||
| |(9)|Imports cif by product|||<br>|<br>|
|Total supply at basic prices|(10)|Supply at basic prices by<br>product|||||

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

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

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

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

~~*** Only for the sub-table for domestic output.~~

(1) The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept.
Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by nonresidents) are included as row totals. Final consumption expenditure by households by products does not include direct
purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic
territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

(2) On a voluntary basis.

(3) Imports and exports should be broken down into:

### EN 62 EN

j) S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the
European Central Bank and other institutions and bodies of the euro area, j2) S.21 - S.2I Member States not in the euro area
and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the
euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account
that:

- They should represent the actual composition at the end of each reference period (‘evolving composition’);

- Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member
States not in the euro area should provide the breakdowns as mentioned under j) and k), but the provision of the
breakdowns mentioned under j1) and j2) is voluntary.

(4) data should be provided in current prices.

|Table 20 – Cross classification of fixed assets by economic activity and by asset (stocks) — annual|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 replacement volumes (CLRV) 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 replacement volumes (CLRV) 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 replacement volumes (CLRV) 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 replacement volumes (CLRV) 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 replacement volumes (CLRV) is optional (o).|
|**Code**|**Assets**|**Units: CURC, PYRC, CLRV (o)**|**Units: CURC, PYRC, CLRV (o)**|**Units: CURC, PYRC, CLRV (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|
|AN.11321|Computer hardware|g/n|o|o|
|AN.11322|Telecommunications equipment|g/n|o|o|
|AN.1139+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,<br>literary<br>or<br>artistic<br>originals|o|o|o|
|AN.1179|Other intellectual property products|o|o|o|

### EN 63 EN

|Table 22 – Capital formation by economic activity and by asset (transactions) — 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 in 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 in 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 in 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 in 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 in 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 : x<br>for breakdowns and years specified below|Gross Fixed Capital Formation : x<br>for breakdowns and years specified below|Gross Fixed Capital Formation : x<br>for breakdowns and years specified below|Gross Fixed Capital Formation : x<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<br>and<br>equipment<br>+ <br>weapon systems|A*10|A*21|1995/6|
|AN.1131|Transport equipment|A*10|A*21|1995/6|
|AN.1132|ICT equipment|o|Total|2000/1|
|AN.11321|Computer hardware|o|Total|2000/1|
|AN.11322|Telecommunications equipment|o|Total|2000/1|
|AN.1139+AN.114|Other machinery and equipment +<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|
|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<br>in<br>inventories<br>by<br>economic activity|A*10|o|1995/6|
|P.53|Acquisitions<br>less<br>disposals<br>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 activityandasset type|o|o|o|

### EN 64 EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from reference quarter 2002Q1 at t+3 months after the end of the reference period. <br>Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) is<br>to be reported on a compulsory basis.<br>Data for the subsectors of general government can be reported on a voluntary basis:<br>- <br>S.1311 central government<br>- <br>S.1312 state government<br>- <br>S.1313 local government<br>- <br>S.1314 social security funds.<br>Data for Institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes<br>on production and imports D.2r), taxes on products (D.21r) and other taxes on production (D.29r). <br>Seasonally and calendar adjusted data can be reported on a voluntary basis, with exception of the following items<br>at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter<br>are to be reported on a compulsory basis with a deadline of t+107 days after the end of the reference period.<br>Member States shall provide metadata on seasonal adjustment comprising a short description of the general<br>characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method<br>and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models<br>used. Eurostat shall provide technical help on seasonal adjustment in accordance with Member States<br>requirements.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and<br>TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors.<br>Data shall be based on direct information available from basic sources, such as for example public accounts or<br>administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and<br>wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as<br>social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by<br>coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA<br>2010 concepts.<br>The quarterly data and the corresponding annual data reported in table 2 and data reported under Regulation (EC)<br>No 479/2009, shall be consistent with exception of vintage differences at non-coinciding transmission deadlines.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data at the same time as they start to transmit quarterly data according to the timetable provided for<br>by this Regulation. Any revision of the initial description of the sources and methods used to compile the<br>quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from reference quarter 2002Q1 at t+3 months after the end of the reference period. <br>Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) is<br>to be reported on a compulsory basis.<br>Data for the subsectors of general government can be reported on a voluntary basis:<br>- <br>S.1311 central government<br>- <br>S.1312 state government<br>- <br>S.1313 local government<br>- <br>S.1314 social security funds.<br>Data for Institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes<br>on production and imports D.2r), taxes on products (D.21r) and other taxes on production (D.29r). <br>Seasonally and calendar adjusted data can be reported on a voluntary basis, with exception of the following items<br>at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter<br>are to be reported on a compulsory basis with a deadline of t+107 days after the end of the reference period.<br>Member States shall provide metadata on seasonal adjustment comprising a short description of the general<br>characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method<br>and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models<br>used. Eurostat shall provide technical help on seasonal adjustment in accordance with Member States<br>requirements.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and<br>TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors.<br>Data shall be based on direct information available from basic sources, such as for example public accounts or<br>administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and<br>wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as<br>social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by<br>coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA<br>2010 concepts.<br>The quarterly data and the corresponding annual data reported in table 2 and data reported under Regulation (EC)<br>No 479/2009, shall be consistent with exception of vintage differences at non-coinciding transmission deadlines.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data at the same time as they start to transmit quarterly data according to the timetable provided for<br>by this Regulation. Any revision of the initial description of the sources and methods used to compile the<br>quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from reference quarter 2002Q1 at t+3 months after the end of the reference period. <br>Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) is<br>to be reported on a compulsory basis.<br>Data for the subsectors of general government can be reported on a voluntary basis:<br>- <br>S.1311 central government<br>- <br>S.1312 state government<br>- <br>S.1313 local government<br>- <br>S.1314 social security funds.<br>Data for Institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes<br>on production and imports D.2r), taxes on products (D.21r) and other taxes on production (D.29r). <br>Seasonally and calendar adjusted data can be reported on a voluntary basis, with exception of the following items<br>at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter<br>are to be reported on a compulsory basis with a deadline of t+107 days after the end of the reference period.<br>Member States shall provide metadata on seasonal adjustment comprising a short description of the general<br>characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method<br>and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models<br>used. Eurostat shall provide technical help on seasonal adjustment in accordance with Member States<br>requirements.<br>Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and<br>capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and<br>TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except<br>for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between<br>subsectors.<br>Data shall be based on direct information available from basic sources, such as for example public accounts or<br>administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and<br>wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as<br>social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by<br>coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA<br>2010 concepts.<br>The quarterly data and the corresponding annual data reported in table 2 and data reported under Regulation (EC)<br>No 479/2009, shall be consistent with exception of vintage differences at non-coinciding transmission deadlines.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data at the same time as they start to transmit quarterly data according to the timetable provided for<br>by this Regulation. Any revision of the initial description of the sources and methods used to compile the<br>quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|
|**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||

### EN 65 EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|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 types taxes (VAT), revenue||
|D.29r|Other taxes on production, revenue|see D.2r|
|D.4r|Property income, revenue||
|D.41r|Interest, revenue||
|D.42r + D.43r +<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_|
|_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||
|B.8g|Saving, gross||

### EN 66 EN

|Table 25 — Non-financial accounts of general government — quarterly|Col2|Col3|
|---|---|---|
|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||
|B.9|Net lending (+)/ net borrowing (—)|seasonally<br>and<br>calendar<br>adjusted<br>data compulsory for<br>S.13 at t+107 days<br>after the end of the<br>reference 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<br>is<br>to<br>be<br>reported<br>with<br>a <br>positive sign.|

|Table 26 — Balance sheets for non-financial assets — annual|Col2|Col3|Col4|
|---|---|---|---|
|Data shall be reported at t+24 months after the reference period in 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 in 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 in 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 in 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,**<br>**S.14+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+AN12|Fixed assets + inventories|2012|2012|
|AN.11|Fixed assets|2000|2012|
|AN.111|Dwellings|1995|1995|
|AN.112|Other buildings and structures|2000|2012|
|AN.1121|Buildings other than dwellings|2012|2012|
|AN.1122|Other structures|2012|2012|

### EN 67 EN

|AN.1123|Land improvements|o|o|
|---|---|---|---|
|AN.113+ AN.114|Machinery and equipment + Weapons systems|2000|2012|
|AN.1131|Transport equipment|o|o|
|AN.1132|ICT equipment|o|o|
|AN.11321|Computer hardware|o|o|
|AN.11322|Telecommunications equipment|o|o|
|AN.1139+AN.114|Other machinery and equipment + weapon<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|
|AN.1174|Entertainment, literary or artistic originals|o|o|
|AN.1179|Other intellectual property products|o|o|
|AN.11+AN.12|Fixed assets + Inventories|2012|2012|
|AN.12|Inventories|2012|2012|
|AN.13|Valuables|o|o|
|AN.2|Non-produced non-financial assets|o|o|
|AN.21|Natural resources|o|o|
|AN.211|Land|o|(S.14+S.15): 1995|
|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|

### EN 68 EN

|Table 27—Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|Data is to be reported on a compulsory basis for:<br>– <br>S.13 general government<br>– <br>consolidated within and between subsector (S.13C) and<br>– <br>non-consolidated (S.13N)<br>– <br>S.1311 central government– consolidated within the subsector<br>– <br>S.1312 state government– consolidated within the subsector<br>– <br>S.1313 local government– consolidated within the subsector<br>– <br>S.1314 social security funds– consolidated within the subsector.<br>Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in<br>notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes<br>in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by<br>instrument on a voluntary basis.<br>Some counterpart sector information is compulsory– as specified in notes below– while other counterpart sector<br>information can be transmitted on a voluntary basis for the following counterpart sectors:<br>– <br>S.11 non-financial corporations<br>– <br>S.12 financial corporations<br>– <br>S.128 + S.129 insurance corporations and pension funds<br>– <br>S.14+S.15 households and non-profit institutions serving households<br>– <br>total economy other than S.13<br>– <br>– <br>S.2 rest of the world.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data. Member States shall inform the Commission (Eurostat) of any changes to this initial description<br>when they communicate the revised data. With a view to achieving high-quality statistics, quarterly data for<br>financial transactions and for financial assets and liabilities shall be based as far as possible on information directly<br>available within general government. However, quarterly data on unquoted shares (AF.512) and other equity<br>(AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the<br>respective annual data. The quarterly data and the corresponding annual data reported in accordance with<br>Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|Data is to be reported on a compulsory basis for:<br>– <br>S.13 general government<br>– <br>consolidated within and between subsector (S.13C) and<br>– <br>non-consolidated (S.13N)<br>– <br>S.1311 central government– consolidated within the subsector<br>– <br>S.1312 state government– consolidated within the subsector<br>– <br>S.1313 local government– consolidated within the subsector<br>– <br>S.1314 social security funds– consolidated within the subsector.<br>Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in<br>notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes<br>in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by<br>instrument on a voluntary basis.<br>Some counterpart sector information is compulsory– as specified in notes below– while other counterpart sector<br>information can be transmitted on a voluntary basis for the following counterpart sectors:<br>– <br>S.11 non-financial corporations<br>– <br>S.12 financial corporations<br>– <br>S.128 + S.129 insurance corporations and pension funds<br>– <br>S.14+S.15 households and non-profit institutions serving households<br>– <br>total economy other than S.13<br>– <br>– <br>S.2 rest of the world.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data. Member States shall inform the Commission (Eurostat) of any changes to this initial description<br>when they communicate the revised data. With a view to achieving high-quality statistics, quarterly data for<br>financial transactions and for financial assets and liabilities shall be based as far as possible on information directly<br>available within general government. However, quarterly data on unquoted shares (AF.512) and other equity<br>(AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the<br>respective annual data. The quarterly data and the corresponding annual data reported in accordance with<br>Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|Data is to be reported on a compulsory basis for:<br>– <br>S.13 general government<br>– <br>consolidated within and between subsector (S.13C) and<br>– <br>non-consolidated (S.13N)<br>– <br>S.1311 central government– consolidated within the subsector<br>– <br>S.1312 state government– consolidated within the subsector<br>– <br>S.1313 local government– consolidated within the subsector<br>– <br>S.1314 social security funds– consolidated within the subsector.<br>Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in<br>notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes<br>in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by<br>instrument on a voluntary basis.<br>Some counterpart sector information is compulsory– as specified in notes below– while other counterpart sector<br>information can be transmitted on a voluntary basis for the following counterpart sectors:<br>– <br>S.11 non-financial corporations<br>– <br>S.12 financial corporations<br>– <br>S.128 + S.129 insurance corporations and pension funds<br>– <br>S.14+S.15 households and non-profit institutions serving households<br>– <br>total economy other than S.13<br>– <br>– <br>S.2 rest of the world.<br>Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to<br>compile the data. Member States shall inform the Commission (Eurostat) of any changes to this initial description<br>when they communicate the revised data. With a view to achieving high-quality statistics, quarterly data for<br>financial transactions and for financial assets and liabilities shall be based as far as possible on information directly<br>available within general government. However, quarterly data on unquoted shares (AF.512) and other equity<br>(AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the<br>respective annual data. The quarterly data and the corresponding annual data reported in accordance with<br>Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.<br>Data transmissions shall be accompanied by a reporting on major events and major revisions.|
|**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<br>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|

### EN 69 EN

|Table 27—Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|||S.2|
|(A)F.31|Short-term securities|see (A)F.3|
|(A)F.32|Long-term securities|see (A)F.3|
|(A)F.4|Loans|counterpart<br>sector<br>information compulsory<br>for S.1311 and S.1314<br>assets vis-à-vis S.11,<br>S.128+S.129<br>and<br>S.14+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|counterpart<br>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_|
|_(A)F.519_|_Other equity_|_voluntary_|
|(A)F.52|Investment fund shares/ units||
|_(A)F.521_|_Money market fund shares/ units_|_voluntary_|
|_(A)F.522_|_Non-money market fund shares/ units_|_voluntary_|
|(A)F.6|Insurance, pensions and standardised guarantees||
|(A)F.61|Non-life insurance technical reserves||
|_(A)F.62_|_Life insurance and annuity entitlements_|_voluntary_|
|(A)F.63 + (A)F.64 +<br>(A)F.65|Pensions entitlements, claims of pension funds on pension<br>managers and entitlements to non-pension benefits||
|_(A)F.63_|_Pension entitlements_|_voluntary_|
|_(A)F.64_|_Claims of pension funds on pension managers_|_voluntary_|
|_(A)F.65_|_Entitlements to non-pension benefits_|_voluntary_|
|(A)F.66|Provisions for call under standardised guarantees||

### EN 70 EN

|Table 27—Financial accounts and balance sheets of general government — quarterly|Col2|Col3|
|---|---|---|
|(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_|

|Table 28 — General government gross debt (Maastricht debt)— quarterly|Col2|Col3|
|---|---|---|
|Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from 2000Q1 at t+3 months after the end of the reference period for the general<br>government sector and its subsectors.<br>General government sector (S.13) and subsector breakdown (central government S.1311, state government<br>S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis,<br>subject to exceptions below.<br>Sector and subsector breakdowns, which may be reported on a voluntary basis:<br>- <br>S.13111 budgetary central government,<br>- <br>S.13112 extra-budgetary central government,<br>- <br>S.11001 public non-financial corporations,<br>- <br>S.12001 public financial corporations,<br>- <br>S.13 + S.11001 + S.12001 public sector.<br>Subsector data should be consolidated within each subsector but not between subsectors. General government is<br>to be reported as consolidated within and between subsectors.<br>General government gross debt is to be reported as the level at face value outstanding at end of quarter<br>corresponding to the definition in Regulation (EC) No 479/2009 as amended. <br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with exception of any<br>vintage differences at non-coinciding transmission deadlines.|Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from 2000Q1 at t+3 months after the end of the reference period for the general<br>government sector and its subsectors.<br>General government sector (S.13) and subsector breakdown (central government S.1311, state government<br>S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis,<br>subject to exceptions below.<br>Sector and subsector breakdowns, which may be reported on a voluntary basis:<br>- <br>S.13111 budgetary central government,<br>- <br>S.13112 extra-budgetary central government,<br>- <br>S.11001 public non-financial corporations,<br>- <br>S.12001 public financial corporations,<br>- <br>S.13 + S.11001 + S.12001 public sector.<br>Subsector data should be consolidated within each subsector but not between subsectors. General government is<br>to be reported as consolidated within and between subsectors.<br>General government gross debt is to be reported as the level at face value outstanding at end of quarter<br>corresponding to the definition in Regulation (EC) No 479/2009 as amended. <br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with exception of any<br>vintage differences at non-coinciding transmission deadlines.|Data shall be transmitted in current prices in millions of national currency (with reporting precision at least at 1<br>million of national currency) from 2000Q1 at t+3 months after the end of the reference period for the general<br>government sector and its subsectors.<br>General government sector (S.13) and subsector breakdown (central government S.1311, state government<br>S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis,<br>subject to exceptions below.<br>Sector and subsector breakdowns, which may be reported on a voluntary basis:<br>- <br>S.13111 budgetary central government,<br>- <br>S.13112 extra-budgetary central government,<br>- <br>S.11001 public non-financial corporations,<br>- <br>S.12001 public financial corporations,<br>- <br>S.13 + S.11001 + S.12001 public sector.<br>Subsector data should be consolidated within each subsector but not between subsectors. General government is<br>to be reported as consolidated within and between subsectors.<br>General government gross debt is to be reported as the level at face value outstanding at end of quarter<br>corresponding to the definition in Regulation (EC) No 479/2009 as amended. <br>Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with exception of any<br>vintage differences at non-coinciding transmission deadlines.|
|**Code**|**Liabilities**|**Notes**|
|GD|Total = gross debt||
|_GD XDC_|_Gross debt denominated in domestic currency_|_voluntary_|
|_GD X1_|_Gross debt denominated in foreign currency_|_voluntary_|
|_GD S.1_|_Gross debt held by domestic creditors (S.1)_|_voluntary_|
|_GD S.2_|_Gross debt held by external creditors (S.2)_|_voluntary_|
|_GD TS_|_Gross debt with short-term remaining maturity_|_voluntary_|
|_GD LL_|_Gross debt with long-term remaining maturity_|_voluntary_|
|AF.2|Currency and deposits||
|AF.21|Currency||
|AF.22 + AF.29|Deposits||
|AF.3|Debt securities||
|AF.31|Short-term debt securities||
|AF.32|Long-term debt securities||

### EN 71 EN

|AF.4|Loans|Col3|
|---|---|---|
|AF.41|Short-term loans||
|AF.42|Long-term loans||

### EN 72 EN

|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_||
|_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_<br>_additional_<br>_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.)|
|_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;|

### EN 73 EN

|Table 28A — General government gross debt (Maastricht debt) — structure, annual|Col2|Col3|
|---|---|---|
|||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_<br>_unless_<br>_explicitly_<br>_agreed): stock of debt in foreign_<br>_currency swapped in national_<br>_currency._|
||**Contingent**<br>**liabilities**<br>**of**<br>**central**<br>**and**<br>**general**<br>**government**||
||_Guarantees_|_indicative_<br>_counterpart_<br>_sector_<br>_breakdown:_<br>_S.1+S.2, S.11, S.12, S.14 + S.15,_<br>_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_<br>_additional_<br>_voluntary_<br>_transmission foreseen._|
||**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_<br>_additional_<br>_voluntary_<br>_transmission foreseen_|
|F.4|Loans|compulsory for S.13 vis-à-vis<br>S.121,<br>_no_<br>_additional_<br>_voluntary_<br>_transmission foreseen_|

### EN 74 EN

h

|Table 29 — Accrued-to-date pension entitlements in social insurance(1) — three yearly|Col2|Col3|Col4|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
|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 No|Recording|Core national accounts|Core national accounts|Core national accounts|Not in the core national<br>accounts|Total pension schemes|Total pension schemes|Total pension schemes||
|Relations|Code|Row No|Pension manager|Non-general government|Non-general government|Non-general government|Non-general government|Non-general government|Non-general government|Non-general government|Non-general government|
|Relations|Code|Row No||Defined contribution<br>schemes|Defined benefit<br>schemes and<br>other(2) non-defined<br>contribution schemes|Total|Defined contribution<br>schemes|Defined<br>benefit<br>schemes<br>for<br>general<br>government employees(3)|Defined<br>benefit<br>schemes<br>for<br>general<br>government employees(3)|Defined<br>benefit<br>schemes<br>for<br>general<br>government employees(3)|Defined<br>benefit<br>schemes<br>for<br>general<br>government employees(3)|
|Relations|Code|Row No||Defined contribution<br>schemes|Defined benefit<br>schemes and<br>other(2) non-defined<br>contribution schemes|Total|Defined 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|
|Relations|Code|Row No|Code|XPC1W|XPB1W|XPCB1W|XPCG|XPBG12|XPBG13|XPBOUT13|XP1314|
|Relations|Code|Row No|Column number|A|B|C|D|E|F|G|H|
|||||||||||||
||XAF63LS|1|Pension entitlements|||||||||
|||||||||||||
|Σ 2.1 to<br>2.4– 2.5|XD61p|2|Increase in pension<br>entitlements due to<br>social contributions|||||||||
||XD6111|2.1|Employer<br>actual<br>social contributions|||||||||

### EN 75 EN

|Col1|XD6121|2.2|Employer imputed<br>social contributions|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
||XD6131|2.3|Household<br>actual<br>social contributions|||||||||
||XD6141|2.4|Household<br>social<br>contribution<br>supplements(6)|||||||||
||XD61SC|2.5|Less:<br>Pension<br>scheme<br>service<br>charges|||||||||
||XD619|3|Other<br>(actuarial)<br>change of pension<br>entitlements in social<br>security<br>pension<br>schemes|||||||||
||XD62p|4|Reduction in pension<br>entitlements due to<br>payment of pension<br>benefits|||||||||
|2 + 3— 4|XD8|5|Changes in pension<br>entitlements due to<br>social<br>contributions<br>and pension benefits|||||||||
||XD81|6|Transfers of pension<br>entitlements between<br>schemes|||||||||
||XD82|7|Change<br>in<br>entitlements due to<br>negotiated changes in<br>scheme structure|||||||||
|||||||||||||

### EN 76 EN

|Col1|XK7|8|Changes in<br>entitlements due to<br>(<br>revaluations7)|Col5|Col6|Col7|Col8|Col9|Col10|Col11|Col12|
|---|---|---|---|---|---|---|---|---|---|---|---|
||XK5|9|Changes<br>in<br>entitlements due to<br>other<br>changes<br>in<br>volume(7)|||||||||
|||||||||||||
|1+ Σ 5 to<br>9|XAF63LE|10|Pension entitlements|||||||||
|||||||||||||
||XP1|11|Output|||||||||

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

Legend:

Not applicable

Data which is not in the core accounts

### EN 77 EN