Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance
Modified by
  • Commission Delegated Regulation (EU) 2015/1342of 22 April 2015amending the methodology for the classification of products by activity given in Annex A to Regulation (EU) No 549/2013 of the European Parliament and of the Council(Text with EEA relevance), 32015R1342, August 4, 2015
Regulation (EU) No 549/2013 of the European Parliament and of the Councilof 21 May 2013on the European system of national and regional accounts in the European Union(Text with EEA relevance) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union, and in particular Article 338(1) thereof,Having regard to the proposal from the European Commission,After transmission of the draft legislative act to the national parliaments,Having regard to the opinion of the European Central BankOJ C 203, 9.7.2011, p. 3.,Acting in accordance with the ordinary legislative procedurePosition of the European Parliament of 13 March 2013 (not yet published in the Official Journal) and decision of the Council of 22 April 2013.,Whereas:(1)Policymaking in the Union and monitoring of the economies of the Member States and of the economic and monetary union (EMU) require comparable, up-to-date and reliable information on the structure of the economy and the development of the economic situation of each Member State or region.(2)The Commission should play a part in the monitoring of the economies of the Member States and of the EMU and, in particular, report regularly to the Council on the progress made by Member States in fulfilling their obligations relating to the EMU.(3)Citizens of the Union need economic accounts as a basic tool for analysing the economic situation of a Member State or region. For the sake of comparability, such accounts should be drawn up on the basis of a single set of principles that are not open to differing interpretations. The information provided should be as precise, complete and timely as possible in order to ensure maximum transparency for all sectors.(4)The Commission should use aggregates of national and regional accounts for Union administrative purposes and, in particular, budgetary calculations.(5)In 1970 an administrative document entitled "European System of Integrated Economic Accounts(ESA)" was published, covering the field governed by this Regulation. That document was drawn up solely by the Statistical Office of the European Communities on its responsibility alone and was the outcome of several years’ work, by that office together with Member States’ national statistical institutes, aimed at devising a system of national accounts to meet the requirements of the European Communities’ economic and social policy. It constituted the Community version of the United Nations System of National Accounts which had been used by the Communities up to that time. In order to update the original text a second edition of the document was published in 1979Commission (Eurostat), European System of Integrated Economic Accounts (ESA), second edition, Statistical Office of the European Communities, Luxembourg, 1979..(6)Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the CommunityOJ L 310, 30.11.1996, p. 1. set up a system of national accounts to meet the requirements of the economic, social and regional policy of the Community. That system was broadly consistent with the then new System of National Accounts, which was adopted by the United Nations Statistical Commission in February 1993 (1993 SNA), so that the results in all member countries of the United Nations would be internationally comparable.(7)The 1993 SNA was updated in the form of a new System of National Accounts (2008 SNA) adopted by the United Nations Statistical Commission in February 2009 in order to bring national accounts more into line with the new economic environment, advances in methodological research, and the needs of users.(8)There is a need to revise the European System of Accounts set up by Regulation (EC) No 2223/96 (the ESA 95) in order to take into account the developments in the SNA so that the revised European System of Accounts, as established by this Regulation, constitutes a version of the 2008 SNA that is adapted to the structures of the Member States’ economies, and so that the data of the Union are comparable with those compiled by its main international partners.(9)For the purpose of setting up environmental economic accounts as satellite accounts to the revised European System of Accounts, Regulation (EU) No 691/2011 of the European Parliament and of the Council of 6 July 2011 on European environmental economic accountsOJ L 192, 22.7.2011, p. 1. established a common framework for the collection, compilation, transmission and evaluation of European environmental economic accounts.(10)In the case of environmental and social accounts, the Communication from the Commission to the Council and the European Parliament of 20 August 2009, entitled "GDP and beyond — Measuring progress in a changing world", should also be fully taken into account. There is a need to vigorously pursue methodological studies and data tests in particular on issues related to "GDP and beyond" and the Europe 2020 strategy with the aim of developing a more comprehensive measurement approach for wellbeing and progress in order to support the promotion of smart, sustainable and inclusive growth. In this context, the issues of environmental externalities and social inequalities should be addressed. The issue of productivity changes should also be taken into account. This should allow data that complement GDP aggregates to be made available as soon as possible. The Commission should present in 2013, to the European Parliament and to the Council, a follow-up Communication on "GDP and beyond" and, if appropriate, legislative proposals in 2014. Data on national and regional accounts should be seen as one means of pursuing those aims.(11)The possible use of new, automated and real-time collection methods should be explored.(12)The revised European System of Accounts set up by this Regulation (ESA 2010) includes a methodology, and a transmission programme which defines the accounts and tables that are to be provided by all Member States according to specified deadlines. The Commission should make those accounts and tables available to users on specific dates and, where relevant, according to a pre-announced release calendar, particularly with regard to monitoring economic convergence and achieving close coordination of the Member States’ economic policies.(13)A user-oriented approach to publishing data should be adopted, thus providing accessible and useful information to Union citizens and other stakeholders.(14)The ESA 2010 is gradually to replace all other systems as a reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the purposes of the Union, so that results that are comparable between the Member States can be obtained.(15)In accordance with Regulation (EC) No 1059/2003 of the European Parliament and of the Council of 26 May 2003 on the establishment of a common classification of territorial units for statistics (NUTS)OJ L 154, 21.6.2003, p. 1., all Member States’ statistics that are transmitted to the Commission and that are to be broken down by territorial units should use the NUTS classification. Consequently, in order to establish comparable regional statistics, the territorial units should be defined in accordance with the NUTS classification.(16)The transmission of data by the Member States, including the transmission of confidential data, is governed by the rules set out in Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statisticsOJ L 87, 31.3.2009, p. 164.. Accordingly, measures that are taken in accordance with this Regulation should, therefore, also ensure the protection of confidential data and that no unlawful disclosure or non-statistical use occurs when European statistics are produced and disseminated.(17)A task force has been set up to further examine the issue of the treatment of financial intermediation services indirectly measured (FISIM) in national accounts, including the examination of a risk-adjusted method that excludes risk from FISIM calculations in order to reflect the expected future cost of realised risk. Taking into consideration the findings of the task force, it may be necessary to amend the methodology for the calculation and allocation of FISIM, by means of a delegated act, in order to provide improved results.(18)Research and development expenditure constitutes investment and should therefore be recorded as gross fixed capital formation. However, it is necessary to specify, by means of a delegated act, the format of the research and development expenditure data to be recorded as gross fixed capital formation when a sufficient level of confidence in the reliability and comparability of the data is reached through a test exercise based on the development of supplementary tables.(19)Council Directive 2011/85/EU of 8 November 2011 on requirements for budgetary frameworks of the Member StatesOJ L 306, 23.11.2011, p. 41. requires publication of relevant information on contingent liabilities with potentially large impacts on public budgets, including government guarantees, non-performing loans, and liabilities stemming from the operation of public corporations including the extent thereof. Those requirements necessitate additional publication to that required under this Regulation.(20)In June 2012, the Commission (Eurostat) established a Task Force on the implications of Directive 2011/85/EU for the collection and dissemination of fiscal data, which focused on the implementation of the requirements related to contingent liabilities and other relevant information which may indicate potentially large impacts on public budgets, including government guarantees, liabilities of public corporations, Public-Private Partnerships (PPPs), non-performing loans, and government participation in the capital of corporations. Fully implementing the work of that Task Force would contribute to the proper analysis of the underlying economic relationships of PPP contracts, including construction, availability and demand risks, as appropriate, and capture of implicit debts of off balance sheet PPPs, thereby fostering increased transparency and reliable debt statistics.(21)The Economic Policy Committee set up by Council Decision 74/122/EECCouncil Decision 74/122/EEC of 18 February 1974 setting up an Economic Policy Committee (OJ L 63, 5.3.1974, p. 21). (EPC) has been carrying out work in relation to the sustainability of pensions and pension reforms. The work of statisticians on the one hand and of experts on ageing populations working under the auspices of the EPC on the other hand should be closely coordinated, at both national and European levels, with respect to macroeconomic assumptions and other actuarial parameters in order to ensure consistency and cross-country comparability of the results as well as efficient communication to users and stakeholders of the data and information related to pensions. It should also be made clear that accrued-to-date pension entitlements in social insurance are not as such a measure of the sustainability of public finances.(22)Data and information on Member States’ contingent liabilities are provided in the context of the work related to the multilateral surveillance procedure in the Stability and Growth Pact. By July 2018, the Commission should issue a report evaluating whether those data should be made available in the context of the ESA 2010.(23)It is important to underline the significance of Member States’ regional accounts for the regional, economic and social cohesion policies of the Union as well as the analysis of economic interdependencies. Moreover, the need to increase the transparency of accounts at a regional level, including government accounts, is recognised. The Commission (Eurostat) should pay particular attention to the fiscal data of regions where Member States have autonomous regions or governments.(24)In order to amend Annex A of this Regulation with a view to ensuring its harmonised interpretation or international comparability, the power to adopt acts in accordance with Article 290 of the Treaty on the Functioning of the European Union (TFEU) should be delegated to the Commission. It is of particular importance that the Commission carry out appropriate consultations during its preparatory work, including with the European Statistical System Committee established under Regulation (EC) No 223/2009. Moreover, pursuant to Articles 127(4) and 282(5) TFEU, it is of importance that the Commission carry out during its preparatory work, where relevant, consultations with the European Central Bank in its fields of competence. The Commission, when preparing and drawing up delegated acts, should ensure a simultaneous, timely and appropriate transmission of relevant documents to the European Parliament and to the Council.(25)Most statistical aggregates used in the economic governance framework of the Union, in particular the excessive deficit and the macroeconomic imbalances procedures, are defined by reference to the ESA. When providing data and reports under those procedures, the Commission should give appropriate information about the impact on the relevant aggregates of the ESA 2010 methodological changes introduced by delegated acts in accordance with the provisions of this Regulation.(26)The Commission will carry out an evaluation as to whether the data on Research and Development have reached a sufficient level of quality both in current prices and in volume terms for national accounts purposes before the end of May 2013, in close cooperation with the Member States, with a view to ensuring the reliability and comparability of the ESA Research and Development data.(27)Since the implementation of this Regulation will require major adaptations in the national statistical systems, derogations will be granted by the Commission to Member States. In particular, the transmission programme of national accounts data should take into consideration the fundamental political and statistical changes that have occurred in some Member States during the reference periods of the programme. The derogations granted by the Commission should be temporary and subject to review. The Commission should provide support to the Member States concerned in their efforts to ensure the required adaptations to their statistical systems so that those derogations can be discontinued as soon as possible.(28)Reducing transmission deadlines could add significant pressure and costs for respondents and national statistical institutes in the Union, with the risk of a lower quality of data being produced. A balance of advantages and disadvantages should, therefore, be considered when setting the data transmission deadlines.(29)In order to ensure uniform conditions for the implementation of this Regulation, implementing powers should be conferred on the Commission. Those powers should be exercised in accordance with Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 laying down the rules and general principles concerning mechanisms for control by Member States of the Commission’s exercise of implementing powersOJ L 55, 28.2.2011, p. 13..(30)Since the objective of this Regulation, namely the establishment of a revised European System of Accounts, cannot be sufficiently achieved by the Member States and can be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.(31)The European Statistical System Committee has been consulted.(32)The Committee on Monetary, Financial and Balance of Payments Statistics set up by Council Decision 2006/856/EC of 13 November 2006 establishing a Committee on monetary, financial and balance of payments statisticsOJ L 332, 30.11.2006, p. 21. and the Gross National Income Committee (GNI Committee) set up by Council Regulation (EC, Euratom) No 1287/2003 of 15 July 2003 on the harmonisation of gross national income at market prices (GNI Regulation)OJ L 181, 19.7.2003, p. 1. have been consulted,HAVE ADOPTED THIS REGULATION:
Article 1Subject matter1.This Regulation sets up the European System of Accounts 2010 ("the ESA 2010" or "the ESA").2.The ESA 2010 provides for:(a)a methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases for the purposes of the Union, together with results as required under Article 3;(b)a programme (Annex B) setting out the time limits by which Member States shall transmit to the Commission (Eurostat) the accounts and tables to be compiled in accordance with the methodology referred to in point (a).3.Without prejudice to Articles 5 and 10, this Regulation shall apply to all Union acts that refer to the ESA or its definitions.4.This Regulation does not oblige any Member State to use the ESA 2010 in compiling accounts for its own purposes.
Article 2Methodology1.The methodology of the ESA 2010 referred to in point (a) of Article 1(2) is set out in Annex A.2.The Commission shall be empowered to adopt delegated acts in accordance with Article 7, concerning amendments to the ESA 2010 methodology in order to specify and improve its content for the purpose of ensuring a harmonised interpretation or to ensure international comparability provided that they do not change its underlying concepts, do not require additional resources for producers within the European Statistical System for their implementation, and do not cause a change in own resources.3.In the event of doubt regarding the correct implementation of the ESA 2010 accounting rules, the Member State concerned shall request clarification from the Commission (Eurostat). The Commission (Eurostat) shall act promptly both in examining the request and in communicating its advice on the requested clarification to the Member State concerned and all other Member States.4.Member States shall carry out the calculation and allocation of financial intermediation services indirectly measured (FISIM) in national accounts in accordance with the methodology described in Annex A. The Commission shall be empowered to adopt before 17 September 2013 delegated acts in accordance with Article 7 laying down a revised methodology for the calculation and allocation of FISIM. In exercising its power pursuant to this paragraph, the Commission shall ensure that such delegated acts do not impose a significant additional administrative burden on the Member States or on the respondent units.5.Research and development expenditure shall be recorded, by Member States, as gross fixed capital formation. The Commission shall be empowered to adopt delegated acts in accordance with Article 7 to ensure the reliability and comparability of the ESA 2010 data of the Member States on research and development. In exercising its power pursuant to this paragraph, the Commission shall ensure that such delegated acts do not impose a significant additional administrative burden on the Member States or on the respondent units.
Article 3Transmission of data to the Commission1.The Member States shall transmit to the Commission (Eurostat) the accounts and tables set out in Annex B within the time limits specified therein for each table.2.Member States shall transmit to the Commission the data and metadata required by this Regulation in accordance with a specified interchange standard and other practical arrangements.The data shall be transmitted or uploaded by electronic means to the single entry point for data at the Commission. The interchange standard and other practical arrangements for the transmission of the data shall be defined by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).
Article 4Quality assessment1.For the purpose of this Regulation, the quality criteria set out in Article 12(1) of Regulation (EC) No 223/2009 shall apply to the data to be transmitted in accordance with Article 3 of this Regulation.2.Member States shall provide the Commission (Eurostat) with a report on the quality of the data to be transmitted in accordance with Article 3.3.In applying the quality criteria referred to in paragraph 1 to the data covered by this Regulation, the modalities, structure, periodicity and assessment indicators of the quality reports shall be defined by the Commission by means of implementing acts. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).4.The Commission (Eurostat) shall assess the quality of the data transmitted.
Article 5Date of application and of first transmission of data1.The ESA 2010 shall be applied for the first time to data established in accordance with Annex B to be transmitted from 1 September 2014.2.The data shall be transmitted to the Commission (Eurostat) in accordance with the time limits laid down in Annex B.3.In accordance with paragraph 1, until the first transmission of data based on the ESA 2010, Member States shall continue to send to the Commission (Eurostat) the accounts and tables established by applying the ESA 95.4.Without prejudice to Article 19 of Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 implementing Decision 2007/436/EC, Euratom on the system of the European Communities own resourcesOJ L 130, 31.5.2000, p. 1., the Commission and the Member State concerned shall check that this Regulation is being applied correctly and shall submit the outcome of those checks to the Committee referred to in Article 8(1) of this Regulation.
Article 6Derogations1.In so far as a national statistical system necessitates major adaptations for the application of this Regulation, the Commission shall grant temporary derogations to Member States by means of implementing acts. Those derogations shall expire not later than 1 January 2020. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).2.The Commission shall grant a derogation pursuant to paragraph 1 only for a period sufficient to allow the Member State concerned to adapt its statistical system. The proportion of the Member State’s GDP within the Union or within the euro area shall not constitute in itself a justification for granting a derogation. Where appropriate, the Commission shall provide support to the Member States concerned in their efforts to ensure the required adaptations to their statistical system.3.For the purposes set out in paragraphs 1 and 2, the Member State concerned shall present a duly justified request to the Commission not later than 17 October 2013.The Commission, after consulting the European Statistical System Committee, shall report to the European Parliament and the Council not later than 1 July 2018 on the application of the granted derogations in order to verify whether they are still justified.
Article 7Exercise of the delegation1.The power to adopt delegated acts is conferred on the Commission subject to the conditions laid down in this Article.2.The power to adopt delegated acts referred to in Article 2(2) and (5) shall be conferred on the Commission for a period of five years, from 16 July 2013. The power to adopt delegated acts referred to in Article 2(4) shall be conferred on the Commission for a period of two months from 16 July 2013. The Commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five-year period. The delegation of power shall be tacitly extended for periods of an identical duration, unless the European Parliament or the Council opposes such extension not later than three months before the end of each period.3.The delegation of power referred to in Article 2(2), (4) and (5) may be revoked at any time by the European Parliament or by the Council.A decision to revoke shall put an end to the delegation of power specified in that Decision. It shall take effect the day following the publication of the decision in the Official Journal of the European Union or at a later date specified therein. It shall not affect the validity of any delegated acts already in force.4.As soon as it adopts a delegated act, the Commission shall notify it simultaneously to the European Parliament and to the Council.5.A delegated act adopted pursuant to Article 2(2), (4) and (5) shall enter into force only if no objection has been expressed either by the European Parliament or the Council within a period of three months of notification of that act to the European Parliament and the Council or if, before the expiry of that period, the European Parliament and the Council have both informed the Commission that they will not object. That period shall be extended by three months at the initiative of the European Parliament or of the Council.
Article 8Committee1.The Commission shall be assisted by the European Statistical System Committee established by Regulation (EC) No 223/2009. That committee is a committee within the meaning of Regulation (EU) No 182/2011.2.Where reference is made to this paragraph, Article 5 of Regulation (EU) No 182/2011 shall apply.
Article 9Cooperation with other committees1.On all matters falling within the competence of the Committee on Monetary, Financial and Balance of Payments Statistics established by Decision 2006/856/EC, the Commission shall request the opinion of that Committee in accordance with Article 2 of that Decision.2.The Commission shall communicate to the Gross National Income Committee ("GNI Committee") established by Regulation (EC, Euratom) No 1287/2003 any information concerning the implementation of this Regulation which is necessary for the performance of the GNI Committee’s duties.
Article 10Transitional provisions1.For budgetary and own resources purposes, the European System of Accounts as referred to in Article 1(1) of Regulation (EC, Euratom) No 1287/2003 and the legal acts relating thereto, in particular Regulation (EC, Euratom) No 1150/2000 and Council Regulation (EEC, Euratom) No 1553/89 of 29 May 1989 on the definitive uniform arrangements for the collection of own resources accruing from value added taxOJ L 155, 7.6.1989, p. 9., shall continue to be the ESA 95 while Council Decision 2007/436/EC, Euratom of 7 June 2007 on the system of the European Communities’ own resourcesOJ L 163, 23.6.2007, p. 17. remains in force.2.For the purpose of determination of the VAT-based own resource, and by way of exception to paragraph 1, the Member States may use data based on the ESA 2010 while Decision 2007/436/EC, Euratom remains in force, where the required detailed ESA 95 data are not available.
Article 11Reporting on implicit liabilitiesBy 2014, the Commission shall submit a report to the European Parliament and to the Council containing existing information on PPPs and other implicit liabilities, including contingent liabilities, outside government.By 2018, the Commission shall submit a further report to the European Parliament and to the Council assessing the extent to which the information on liabilities published by the Commission (Eurostat) represents the entirety of the implicit liabilities, including contingent liabilities, outside government.
Article 12ReviewBy 1 July 2018 and every five years thereafter, the Commission shall submit a report on the application of this Regulation to the European Parliament and the Council.The report shall evaluate, inter alia:(a)the quality of data on national and regional accounts;(b)the effectiveness of this Regulation and the monitoring process applied to the ESA 2010; and(c)the progress on contingent liabilities data and on the availability of ESA 2010 data.
Article 13Entry into forceThis Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.ANNEX ACHAPTER 1GENERAL FEATURES AND BASIC PRINCIPLESGENERAL FEATURESGlobalisationUSES OF THE ESA 2010Framework for analysis and policyCharacteristics of the ESA 2010 conceptsClassification by sectorSatellite accountsThe ESA 2010 and the 2008 SNAThe ESA 2010 and the ESA 95BASIC PRINCIPLES OF THE ESA 2010 AS A SYSTEMStatistical units and their groupingsInstitutional units and sectorsLocal KAUs and industriesResident and non-resident units; total economy and rest of the worldFlows and stocksFlowsTransactionsProperties of transactionsInteractions versus intra-unit transactionsMonetary versus non-monetary transactionsTransactions with and without counterpartsRearranged transactionsReroutingPartitioningRecognising the principal party to a transactionBorderline casesOther changes in assetsOther changes in the volume of assets and liabilitiesHolding gains and lossesStocksThe system of accounts and the aggregatesRules of accountingTerminology for the two sides of the accountsDouble entry/quadruple entryValuationSpecial valuations concerning productsValuation at constant pricesTime of recordingConsolidation and nettingConsolidationNettingAccounts, balancing items and aggregatesThe sequence of accountsThe goods and services accountThe rest of the world accountBalancing itemsAggregatesGDP: a key aggregateThe input-output frameworkSupply and use tablesSymmetric input-output tablesCHAPTER 2UNITS AND GROUPINGS OF UNITSTHE LIMITS OF THE NATIONAL ECONOMYTHE INSTITUTIONAL UNITSHead offices and holding companiesGroups of corporationsSpecial purpose entitiesCaptive financial institutionsArtificial subsidiariesSpecial purpose units of general governmentTHE INSTITUTIONAL SECTORSNon-financial corporations (S.11)Public non-financial corporations (S.11001)National private non-financial corporations (S.11002)Foreign controlled non-financial corporations (S.11003)Financial corporations (S.12)Financial intermediariesFinancial auxiliariesFinancial corporations other than financial intermediaries and financial auxiliariesInstitutional units included in the financial corporations sectorSubsectors of financial corporationsCombining subsectors of financial corporationsSubdividing subsectors of financial corporations into public, national private and foreign controlled financial corporationsCentral bank (S.121)Deposit-taking corporations except the central bank (S.122)MMF (S.123)Non-MMF investment funds (S.124)Other financial intermediaries, except insurance corporations and pension funds (S.125)Financial vehicle corporations engaged in securitisation transactions (FVC)Security and derivative dealers, financial corporations engaged in lending and specialised financial corporationsFinancial auxiliaries (S.126)Captive financial institutions and money lenders (S.127)Insurance corporations (S.128)Pension funds (S.129)General government (S.13)Central government (excluding social security funds) (S.1311)State government (excluding social security funds) (S.1312)Local government (excluding social security funds) (S.1313)Social security funds (S.1314)Households (S.14)Employers and own-account workers (S.141 and S.142)Employees (S.143)Recipients of property income (S.1441)Recipients of pensions (S.1442)Recipients of other transfers (S.1443)Non-profit institutions serving households (S.15)Rest of the world (S.2)Sector classification of producer units for main standard legal forms of ownershipLOCAL KIND-OF-ACTIVITY UNITS AND INDUSTRIESThe local kind-of-activity unitIndustriesClassification of industriesUNITS OF HOMOGENEOUS PRODUCTION AND HOMOGENEOUS BRANCHESThe unit of homogeneous productionThe homogeneous branchCHAPTER 3TRANSACTIONS IN PRODUCTS AND NON-PRODUCED ASSETSTRANSACTIONS IN PRODUCTS IN GENERALPRODUCTION AND OUTPUTPrincipal, secondary and ancillary activitiesOutput (P.1)Institutional units: distinction between market, for own final use and non-marketTime of recording and valuation of outputProducts of agriculture, forestry and fishing (Section A)Manufactured products (Section C); construction work (Section F)Wholesale and retail trade services; repair services of motor vehicles and motorcycles (Section G)Transportation and storage (Section H)Accommodation and food services (Section I)Financial and insurance services (Section K): output of the central bankFinancial and insurance services (Section K): financial services in generalFinancial services provided for direct paymentFinancial services paid for through loading interest chargesFinancial services consisting of acquiring and disposing of financial assets and liabilities in financial marketsFinancial services provided in insurance and pension schemes, where activity is financed by loading insurance contributions and from the income return on savingsReal estate services (Section L)Professional, scientific and technical services (Section M); administrative and support services (Section N)Public administration and defence services, compulsory social security services (Section O)Education services (Section P); human health and social work services (Section Q)Arts, entertainment and recreation services (Section R); Other services (Section S)Private households as employers (Section T)INTERMEDIATE CONSUMPTION (P.2)Time of recording and valuation of intermediate consumptionFINAL CONSUMPTION (P.3, P.4)Final consumption expenditure (P.3)Actual final consumption (P.4)Time of recording and valuation of final consumption expenditureTime of recording and valuation of actual final consumptionGROSS CAPITAL FORMATION (P.5)Gross fixed capital formation (P.51g)Time of recording and valuation of gross fixed capital formationConsumption of fixed capital (P.51c)Changes in inventories (P.52)Time of recording and valuation of changes in inventoriesAcquisitions less disposals of valuables (P.53)EXPORTS AND IMPORTS OF GOODS AND SERVICES (P.6 AND P.7)Exports and imports of goods (P.61 and P.71)Exports and imports of services (P.62 and P.72)TRANSACTIONS IN EXISTING GOODSACQUISITIONS LESS DISPOSALS OF NON-PRODUCED ASSETS (NP)CHAPTER 4DISTRIBUTIVE TRANSACTIONSCOMPENSATION OF EMPLOYEES (D.1)Wages and salaries (D.11)Wages and salaries in cashWages and salaries in kindEmployers' social contributions (D.12)Employers' actual social contributions (D.121)Employers' imputed social contributions (D.122)TAXES ON PRODUCTION AND IMPORTS (D.2)Taxes on products (D.21)Value added type taxes (VAT) (D.211)Taxes and duties on imports excluding VAT (D.212)Taxes on products, except VAT and import taxes (D.214)Other taxes on production (D.29)Taxes on production and imports paid to the institutions of the European UnionTaxes on production and imports: time of recording and amounts to be recordedSUBSIDIES (D.3)Subsidies on products (D.31)Import subsidies (D.311)Other subsidies on products (D.319)Other subsidies on production (D.39)PROPERTY INCOME (D.4)Interest (D.41)Interest on deposits and loansInterest on debt securitiesInterest on bills and similar short-term instrumentsInterest on bonds and debenturesInterest rate swaps and forward rate agreementsInterest on financial leasesOther interestTime of recordingDistributed income of corporations (D.42)Dividends (D.421)Withdrawals from the income of quasi-corporations (D.422)Reinvested earnings on foreign direct investment (D.43)Other investment income (D.44)Investment income attributable to insurance policy holders (D.441)Investment income payable on pension entitlements (D.442)Investment income attributable to collective investment fund shareholders (D.443)Rent (D.45)Rent on landRents on subsoil assetsCURRENT TAXES ON INCOME, WEALTH, ETC. (D.5)Taxes on income (D.51)Other current taxes (D.59)SOCIAL CONTRIBUTIONS AND BENEFITS (D.6)Net social contributions (D.61)Employers' actual social contributions (D.611)Employers' imputed social contributions (D.612)Households' actual social contributions (D.613)Households' social contribution supplements (D.614)Social benefits other than social transfers in kind (D.62)Social security benefits in cash (D.621)Other social insurance benefits (D.622)Social assistance benefits in cash (D.623)Social transfers in kind (D.63)Social transfers in kind — general government and NPISHs non-market production (D.631)Social transfers in kind — market production purchased by general government and NPISHs (D.632)OTHER CURRENT TRANSFERS (D.7)Net non-life insurance premiums (D.71)Non-life insurance claims (D.72)Current transfers within general government (D.73)Current international cooperation (D.74)Miscellaneous current transfers (D.75)Current transfers to NPISHs (D.751)Current transfers between households (D.752)Other miscellaneous current transfers (D.759)Fines and penaltiesLotteries and gamblingPayments of compensationVAT- and GNI-based EU own resources (D.76)ADJUSTMENT FOR THE CHANGE IN PENSION ENTITLEMENTS (D.8)CAPITAL TRANSFERS (D.9)Capital taxes (D.91)Investment grants (D.92)Other capital transfers (D.99)EMPLOYEE STOCK OPTIONS (ESOs)CHAPTER 5FINANCIAL TRANSACTIONSGENERAL FEATURES OF FINANCIAL TRANSACTIONSFinancial assets, financial claims, and liabilitiesContingent assets and contingent liabilitiesCategories of financial assets and liabilitiesBalance sheets, financial account, and other flowsValuationNet and gross recordingConsolidationNettingAccounting rules for financial transactionsA financial transaction with a current or a capital transfer as counterpartA financial transaction with property income as counterpartTime of recordingA from-whom-to-whom financial accountCLASSIFICATION OF FINANCIAL TRANSACTIONS BY CATEGORIES IN DETAILMonetary gold and special drawing rights (F.1)Monetary gold (F.11)SDRs (F.12)Currency and deposits (F.2)Currency (F.21)Deposits (F.22 and F.29)Transferable deposits (F.22)Other deposits (F.29)Debt securities (F.3)Main features of debt securitiesClassification by original maturity and currencyClassification by type of interest rateFixed interest rate debt securitiesVariable interest rate debt securitiesMixed interest rate debt securitiesPrivate placementsSecuritisationCovered bondsLoans (F.4)Main features of loansClassification of loans by original maturity, currency, and purpose of lendingDistinction between transactions in loans and transactions in depositsDistinction between transactions in loans and transactions in debt securitiesDistinction between transactions in loans, trade credit and trade billsSecurities lending and repurchase agreementsFinancial leasesOther types of loansFinancial assets excluded from the category of loansEquity and investment fund shares or units (F.5)Equity (F.51)Depository receiptsListed shares (F.511)Unlisted shares (F.512)Initial public offering, listing, de-listing, and share buy backFinancial assets excluded from equity securitiesOther equity (F.519)Valuation of transactions in equityInvestment fund shares or units (F.52)MMF shares or units (F.521)Non-MMF investment fund shares/units (F.522)Valuation of transactions in investment fund shares or unitsInsurance, pension and standardised guarantee schemes (F.6)Non-life insurance technical reserves (F.61)Life insurance and annuity entitlements (F.62)Pension entitlements (F.63)Contingent pension entitlementsClaims of pension funds on pension managers (F.64)Entitlements to non-pension benefits (F.65)Provisions for calls under standardised guarantees (F.66)Standardised guarantees and one-off guaranteesFinancial derivatives and employee stock options (F.7)Financial derivatives (F.71)OptionsForwardsOptions vis-à-vis forwardsSwapsForward rate agreements (FRAs)Credit derivativesCredit default swapsFinancial instruments not included in financial derivativesEmployee stock options (F.72)Valuation of transactions in financial derivatives and employee stock optionsOther accounts receivable/payable (F.8)Trade credits and advances (F.81)Other accounts receivable/payable, excluding trade credits and advances (F.89)ANNEX 5.1 —CLASSIFICATION OF FINANCIAL TRANSACTIONSClassification of financial transactions by categoryClassification of financial transactions by negotiabilityStructured securitiesClassification of financial transactions by type of incomeClassification of financial transactions by type of interest rateClassification of financial transactions by maturityShort-term and long-term maturityOriginal maturity and remaining maturityClassification of financial transactions by currencyMeasures of moneyCHAPTER 6OTHER FLOWSINTRODUCTIONOTHER CHANGES IN ASSETS AND LIABILITIESOther changes in the volume of assets and liabilities (K.1 to K.6)Economic appearance of assets (K.1)Economic disappearance of non-produced assets (K.2)Catastrophic losses (K.3)Uncompensated seizures (K.4)Other changes in volume not elsewhere classified (K.5)Changes in classification (K.6)Changes in sector classification and institutional unit structure (K.61)Changes in classification of assets and liabilities (K.62)Nominal holding gains and losses (K.7)Neutral holding gains and losses (K.71)Real holding gains and losses (K.72)Holding gains and losses by types of financial asset and liabilityMonetary gold and SDRs (AF.1)Currency and deposits (AF.2)Debt securities (AF.3)Loans (AF.4)Equity and investment fund shares (AF.5)Insurance, pension and standardised guarantee schemes (AF.6)Financial derivatives and employee stock options (AF.7)Other accounts receivable/payable (AF.8)Assets denominated in foreign currencyCHAPTER 7BALANCE SHEETSTYPES OF ASSETS AND LIABILITIESDefinition of an assetEXCLUSIONS FROM THE ASSET AND LIABILITY BOUNDARYCATEGORIES OF ASSETS AND LIABILITIESProduced non-financial assets (AN.1)Non-produced non-financial assets (AN.2)Financial assets and liabilities (AF)VALUATION OF ENTRIES IN THE BALANCE SHEETSGeneral valuation principlesNON-FINANCIAL ASSETS (AN)Produced non-financial assets (AN.1)Fixed assets (AN.11)Intellectual property products (AN.117)Costs of ownership transfer on non-produced assets (AN.116)Inventories (AN.12)Valuables (AN.13)Non-produced non-financial assets (AN.2)Natural resources (AN.21)Land (AN.211)Mineral and energy reserves (AN.212)Other natural assets (AN.213, AN.214 and AN.215)Contracts, leases and licences (AN.22)Purchases less sales of goodwill and marketing assets (AN.23)FINANCIAL ASSETS AND LIABILITIES (AF)Monetary gold and SDRs (AF.1)Currency and deposits (AF.2)Debt securities (AF.3)Loans (AF.4)Equity and investment fund shares/units (AF.5)Insurance, pension and standardised guarantee schemes (AF.6)Financial derivatives and employee stock options (AF.7)Other accounts receivable/payable (AF.8)FINANCIAL BALANCE SHEETSMEMORANDUM ITEMSConsumer durables (AN.m)Foreign direct investment (AF.m1)Non-performing loans (AF.m2)Recording of non-performing loansANNEX 7.1SUMMARY OF EACH ASSET CATEGORYANNEX 7.2A MAP OF ENTRIES FROM OPENING BALANCE SHEET TO CLOSING BALANCE SHEETCHAPTER 8THE SEQUENCE OF ACCOUNTSINTRODUCTIONThe sequence of accountsSEQUENCE OF ACCOUNTSCurrent accountsProduction account (I)Distribution and use of income accounts (II)Primary distribution of income accounts (II.1)Generation of income account (II.1.1)Allocation of primary income account (II.1.2)Entrepreneurial income account (II.1.2.1)Allocation of other primary income account (II.1.2.2)Secondary distribution of income account (II.2)Redistribution of income in kind account (II.3)Use of income account (II.4)Use of disposable income account (II.4.1)Use of adjusted disposable income account (II.4.2)Accumulation accounts (III)Capital account (III.1)Change in net worth due to saving and capital transfers account (III.1.1)Acquisitions of non-financial assets account (III.1.2)Financial account (III.2)Other changes in assets account (III.3)Other changes in volume of assets account (III.3.1)Revaluation account (III.3.2)Neutral holding gains and losses account (III.3.2.1)Real holding gains and losses account (III.3.2.2)Balance sheets (IV)Opening balance sheet (IV.1)Changes in balance sheet (IV.2)Closing balance sheet (IV.3)REST OF THE WORLD ACCOUNTS (V)Current accountsExternal account of goods and services (V.I)External account of primary incomes and current transfers (V.II)External accumulation accounts (V.III)Capital account (V.III.1)Financial account (V.III.2)Other changes in assets account (V.III.3)Balance sheets (V.IV)GOODS AND SERVICES ACCOUNT (0)INTEGRATED ECONOMIC ACCOUNTSAGGREGATESGross domestic product at market prices (GDP)Operating surplus of the total economyMixed income of the total economyEntrepreneurial income of the total economyNational income (at market prices)National disposable incomeSavingCurrent external balanceNet lending (+) or borrowing (-) of the total economyNet worth of the total economyGeneral government expenditure and revenueCHAPTER 9SUPPLY AND USE TABLES AND THE INPUT-OUTPUT FRAMEWORKINTRODUCTIONDESCRIPTIONSTATISTICAL TOOLTOOL FOR ANALYSISSUPPLY AND USE TABLES IN MORE DETAILClassificationsValuation principlesTrade and transport marginsTaxes less subsidies on production and importsOther basic conceptsSupplementary informationDATA SOURCES AND BALANCINGTOOL FOR ANALYSIS AND EXTENSIONSCHAPTER 10PRICE AND VOLUME MEASURESSCOPE OF PRICE AND VOLUME INDICES IN THE NATIONAL ACCOUNTSThe integrated system of price and volume indicesOther price and volume indicesGENERAL PRINCIPLES OF MEASURING PRICE AND VOLUME INDICESDefinition of prices and volumes of market productsQuality, price and homogeneous productsPrices and volumeNew productsPrinciples for non-market servicesPrinciples for value added and GDPSPECIFIC PROBLEMS IN THE APPLICATION OF THE PRINCIPLESTaxes and subsidies on products and importsOther taxes and subsidies on productionConsumption of fixed capitalCompensation of employeesStocks of produced fixed assets and inventoriesMEASURES OF REAL INCOME FOR THE TOTAL ECONOMYINTERSPATIAL PRICE AND VOLUME INDICESCHAPTER 11POPULATION AND LABOUR INPUTSTOTAL POPULATIONECONOMICALLY ACTIVE POPULATIONEMPLOYMENTEmployeesSelf-employed personsEmployment and residenceUNEMPLOYMENTJOBSJobs and residenceTHE NON-OBSERVED ECONOMYTOTAL HOURS WORKEDSpecifying hours actually workedFULL-TIME EQUIVALENCEEMPLOYEE LABOUR INPUT AT CONSTANT COMPENSATIONPRODUCTIVITY MEASURESCHAPTER 12QUARTERLY NATIONAL ACCOUNTSINTRODUCTIONSPECIFIC FEATURES OF QUARTERLY NATIONAL ACCOUNTSTime of recordingWork-in-progressActivities concentrated in specific periods within a yearLow-frequency paymentsFlash estimatesBalancing and benchmarking of quarterly national accountsBalancingConsistency between quarterly and annual accounts — benchmarkingChain-linked measures of price and volume changesSeasonal and calendar adjustmentsSequence of compilation of seasonally adjusted chain-linked volume measuresCHAPTER 13REGIONAL ACCOUNTSINTRODUCTIONREGIONAL TERRITORYUNITS AND REGIONAL ACCOUNTSInstitutional unitsLocal kind-of-activity units and regional production activities by industryMETHODS OF REGIONALISATIONAGGREGATES FOR PRODUCTION ACTIVITIESGross value added and gross domestic product by regionThe allocation of FISIM to user industriesEmploymentCompensation of employeesTransition from regional GVA to regional GDPVolume growth rates of regional GVAREGIONAL HOUSEHOLD INCOME ACCOUNTSCHAPTER 14FINANCIAL INTERMEDIATION SERVICES INDIRECTLY MEASURED (FISIM)THE CONCEPT OF FISIM AND THE IMPACT OF THEIR USER ALLOCATION ON MAIN AGGREGATESCALCULATION OF FISIM OUTPUT BY SECTORS S.122 AND S.125Statistical data requiredReference ratesInternal reference rateExternal reference ratesDetailed breakdown of FISIM by institutional sectorBreakdown into intermediate and final consumption of FISIM allocated to householdsCALCULATION OF IMPORTS OF FISIMFISIM IN VOLUME TERMSCALCULATION OF FISIM BY INDUSTRYTHE OUTPUT OF THE CENTRAL BANKCHAPTER 15CONTRACTS, LEASES AND LICENCESINTRODUCTIONTHE DISTINCTION BETWEEN OPERATING LEASES, RESOURCE LEASES AND FINANCIAL LEASESOperating leasesFinancial leasesResource leasesPermits to use a natural resourcePermits to undertake specific activitiesPublic-private partnerships (PPPs)Service concession contractsMarketable operating leases (AN.221)Entitlements to future goods and services on an exclusive basis (AN.224)CHAPTER 16INSURANCEINTRODUCTIONDirect insuranceReinsuranceThe units involvedOUTPUT OF DIRECT INSURANCEPremiums earnedPremium supplementsAdjusted claims incurred and benefits dueNon-life insurance adjusted claims incurredLife insurance benefits dueInsurance technical reservesDefining insurance outputNon-life insuranceLife insuranceReinsuranceTRANSACTIONS ASSOCIATED WITH NON-LIFE INSURANCEAllocation of insurance output among usersInsurance services provided to and from the rest of the worldThe accounting entriesTRANSACTIONS OF LIFE INSURANCETRANSACTIONS ASSOCIATED WITH REINSURANCETRANSACTIONS ASSOCIATED WITH INSURANCE AUXILIARIESANNUITIESRECORDING NON-LIFE INSURANCE CLAIMSTreatment of adjusted claimsTreatment of catastrophic lossesCHAPTER 17SOCIAL INSURANCE INCLUDING PENSIONSINTRODUCTIONSocial insurance schemes, social assistance and individual insurance policiesSocial benefitsSocial benefits provided by general governmentSocial benefits provided by other institutional unitsPensions and other forms of benefitSOCIAL INSURANCE BENEFITS OTHER THAN PENSIONSSocial security schemes other than pension schemesOther employment-related social insurance schemesRecording of stocks and flows by type of non-pension social insurance schemeSocial security schemesOther employment-related non-pension social insurance schemesPENSIONSTypes of pension schemesSocial security pension schemesOther employment-related pension schemesDefined contribution schemesDefined benefit schemesNotional defined contribution schemes and hybrid schemesDefined benefit schemes as compared to defined contribution schemesPension administrator, pension manager, pension fund and multi-employer pension schemeRecording of stocks and flows by type of pension scheme in social insuranceTransactions for social security pension schemesTransactions for other employment-related pension schemesTransactions for defined contribution pension schemesOther flows related to defined contribution pension schemesTransactions for defined benefit pension schemesSUPPLEMENTARY TABLE FOR ACCRUED-TO-DATE PENSION ENTITLEMENTS IN SOCIAL INSURANCEDesign of the supplementary tableThe columns of the tableThe rows of the tableOpening and closing balance sheetsChanges in pension entitlements due to transactionsChanges to pension entitlements due to other economic flowsRelated indicatorsActuarial assumptionsAccrued-to-date entitlementsDiscount rateWage growthDemographic assumptionsCHAPTER 18REST OF THE WORLD ACCOUNTSINTRODUCTIONECONOMIC TERRITORYResidenceINSTITUTIONAL UNITSBRANCHES AS A TERM USED IN THE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTSNOTIONAL RESIDENT UNITSMULTI-TERRITORY ENTERPRISESGEOGRAPHICAL BREAKDOWNTHE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTSBALANCING ITEMS IN THE CURRENT ACCOUNTS OF THE INTERNATIONAL ACCOUNTSTHE ACCOUNTS FOR THE REST OF THE WORLD SECTOR AND THEIR RELATIONSHIP WITH THE INTERNATIONAL ACCOUNTS OF THE BALANCE OF PAYMENTSThe external account of goods and servicesValuationGoods for processingMerchantingGoods under merchantingImports and exports of FISIMThe external account of primary and secondary incomeThe primary income accountDirect investment incomeThe secondary income (current transfers) account of the BPM6The external capital accountThe external financial account and international investment position (IIP)BALANCE SHEETS FOR THE REST OF THE WORLD SECTORCHAPTER 19EUROPEAN ACCOUNTSINTRODUCTIONFROM NATIONAL TO EUROPEAN ACCOUNTSConversion of data in different currenciesEuropean institutionsThe rest of the world accountBalancing of transactionsPrice and volume measuresBalance sheets'From whom-to-whom' matricesANNEX 19.1. —THE ACCOUNTS OF EUROPEAN INSTITUTIONSResourcesUsesConsolidationCHAPTER 20THE GOVERNMENT ACCOUNTSINTRODUCTIONDEFINING THE GENERAL GOVERNMENT SECTORIdentification of units in the governmentGovernment unitsNPIs classified to the general government sectorOther units of general governmentPublic controlMarket/non-market delineationNotion of economically significant pricesCriteria of the purchaser of the output of a public producerThe output is sold primarily to corporations and householdsThe output is sold only to governmentThe output is sold to government and othersThe market/non-market testFinancial intermediation and the government boundaryBorderline casesPublic head officesPension fundsQuasi-corporationsRestructuring agenciesPrivatisation agenciesDefeasances structuresSpecial purpose entitiesJoint venturesMarket regulatory agenciesSupranational authoritiesThe subsectors of general governmentCentral governmentState governmentLocal governmentSocial security fundsTHE GOVERNMENT FINANCE PRESENTATION OF STATISTICSFrameworkRevenueTaxes and social contributionsSalesOther revenueExpenditureCompensation of employees and intermediate consumptionSocial benefits expenditureInterestOther current expenditureCapital expenditureLink with government final consumption expenditure (P.3)Government expenditure by function (COFOG)Balancing itemsThe net lending/net borrowing (B.9)Changes in net worth due to saving and capital transfers (B.101)FinancingTransactions in assetsTransactions in liabilitiesOther economic flowsRevaluation accountOther changes in volume of assets accountBalance sheetsConsolidationACCOUNTING ISSUES RELATING TO GENERAL GOVERNMENTTax revenueCharacter of tax revenueTax creditsAmounts to recordAmounts uncollectibleTime of recordingAccrual recordingAccrual recording of taxesInterestDiscounted and zero-coupon bondsIndex-linked securitiesFinancial derivativesCourt decisionsMilitary expenditureRelations of general government with public corporationsEquity investment in public corporations and distribution of earningsEquity investmentCapital injectionsSubsidies and capital injectionsRules applicable to particular circumstancesFiscal operationsPublic corporations distributionsDividends versus withdrawal of equityTaxes versus withdrawal of equityPrivatisation and nationalisationPrivatisationIndirect privatisationsNationalisationTransactions with the central bankRestructures, mergers, and reclassificationsDebt operationsDebt assumptions, debt cancellation and debt write-offsDebt assumption and cancellationDebt assumption involving a transfer of non-financial assetsDebt write-offs or write-downsOther debt restructuringPurchase of debt above the market valueDefeasances and bailoutsDebt guaranteesDerivatives-type guaranteesStandardised guaranteesOne-off guaranteesSecuritisationDefinitionCriteria for sale recognitionRecording of flowsOther issuesPension obligationsLump sum paymentsPublic-private partnershipsScope of PPPsEconomic ownership and allocation of the assetAccounting issuesTransactions with international and supranational organisationsDevelopment assistanceTHE PUBLIC SECTORPublic sector controlCentral banksPublic quasi-corporationsSpecial purpose entities and non-residentsJoint venturesCHAPTER 21LINKS BETWEEN BUSINESS ACCOUNTS AND NATIONAL ACCOUNTS AND THE MEASUREMENT OF CORPORATE ACTIVITYSOME SPECIFIC RULES AND METHODS OF BUSINESS ACCOUNTINGTime of recordingDouble entry and quadruple entry accountingValuationIncome statement and balance sheetNATIONAL ACCOUNTS AND BUSINESS ACCOUNTS: PRACTICAL ISSUESTHE TRANSITION FROM BUSINESS ACCOUNTS TO NATIONAL ACCOUNTS: THE EXAMPLE OF NON-FINANCIAL ENTERPRISESConceptual adjustmentsAdjustments to achieve consistency with the accounts of other sectorsExamples of adjustments for exhaustivenessSPECIFIC ISSUESHolding gains/lossesGlobalisationMergers and acquisitionsCHAPTER 22SATELLITE ACCOUNTSINTRODUCTIONFunctional classificationsMAJOR CHARACTERISTICS OF SATELLITE ACCOUNTSFunctional satellite accountsSpecial sector accountsInclusion of non-monetary dataExtra detail and supplementary conceptsDifferent basic conceptsUse of modelling and inclusion of experimental resultsDesigning and compiling satellite accountsNINE SPECIFIC SATELLITE ACCOUNTSAgricultural accountsEnvironmental accountsHealth accountsHousehold production accountsLabour accounts and SAMProductivity and growth accountsResearch and development accountsSocial protection accountsTourism satellite accountsCHAPTER 23CLASSIFICATIONSINTRODUCTIONCLASSIFICATION OF INSTITUTIONAL SECTORS (S)CLASSIFICATION OF TRANSACTIONS AND OTHER FLOWSTransactions in products (P)Transactions in non-produced non-financial assets (NP codes)Distributive transactions (D)Current transfers in cash and kind (D.5-D.8)Transactions in financial assets and liabilities (F)Other changes in assets (K)CLASSIFICATION OF BALANCING ITEMS AND NET WORTH (B)CLASSIFICATION OF BALANCE SHEET ENTRIES (L)CLASSIFICATION OF ASSETS (A)Non-financial assets (AN)Financial assets (AF)CLASSIFICATION OF SUPPLEMENTARY ITEMSNon-performing loansCapital servicesPensions tableConsumer durablesForeign direct investmentContingent positionsCurrency and depositsClassification of debt securities according to outstanding maturityListed and unlisted debt securitiesLong-term loans with outstanding maturity of less than one year and long-term loans secured by mortgageListed and unlisted investment sharesArrears in interest and repaymentsPersonal and total remittancesREGROUPING AND CODING OF INDUSTRIES (A) AND PRODUCTS (P)CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)CLASSIFICATION OF THE PURPOSES OF NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS (COPNI)CLASSIFICATION OF OUTLAYS OF PRODUCERS BY PURPOSE (COPP)CHAPTER 24THE ACCOUNTSTable 24.1Account 0: Goods and services accountTable 24.2Full sequence of accounts for the total economyTable 24.3Full sequence of accounts for non-financial corporationsTable 24.4Full sequence of accounts for financial corporationsTable 24.5Full sequence of accounts for general governmentTable 24.6Full sequence of accounts for householdsTable 24.7Full sequence of accounts for non-profit institutions serving householdsANNEX B
Overview of the tablest = Reference period (year or quarter).In all cases, the variables shall be transmitted to the Commission (Eurostat) no later than the day they are published by the national authority. When data that have already been transmitted to the Commission (Eurostat) are revised, those revised data shall be transmitted to the Commission (Eurostat) no later than the day they are published by the national authority.Applicable to the entire table with the exception of selected items (see table details).Applicable to selected items (see table details).The deadline of 85 days is applicable to Member States whose currency is the euro. For Member States whose currency is not the euro, the data transmission deadline is 3 months.If flagged as "not published" at national level, the provisional figures that have been transmitted before expiry of the deadline of 85 days by the individual Member States should not be published at European level. The corresponding finalised figures shall be transmitted by the Member States concerned before expiry of the deadline of 3 months. Transmission within a period of 85 days of seasonally adjusted figures and figures in chain-linked volumes is voluntary.For Member States entering the economic and monetary union after the entry into force of this Regulation the applicable data transmission deadline is 85 days from the date of the Member State's entry.If a Member State transmits the complete data set within 85 days, data does not need to be transmitted at 3 months.For Member States whose gross domestic product at current prices is less than 1 % of the corresponding Union total GDP, only data for selected items shall be compulsory (see table 801 details).
Table NoSubject of the tablesDeadline t + months (days where specified)Period covered
1Main aggregates — quarterly21995Q1 onwards
1Main aggregates — annual2/91995 onwards
2Main aggregates of general government — annual3/91995 onwards
3Tables by industry — annual9/211995 onwards
5Household final consumption expenditure by purpose — annual91995 onwards
6Financial accounts by sector (transactions) — annual91995 onwards
7Balance sheets for financial assets and liabilities — annual91995 onwards
8Non-financial accounts by sector — annual91995 onwards
801Non-financial accounts by sector — quarterly85 days1999Q1 onwards
9Detailed tax and social contribution receipts by type of tax and social contribution and receiving subsector including the list of taxes and social contributions according to national classification — annual91995 onwards
10Tables by industry and by region, NUTS level 2 — annual12/242000 onwards
11General government expenditure by function — annual121995 onwards
12Tables by industry and by region, NUTS level 3 — annual242000 onwards
13Household accounts by region, NUTS level 2 — annual242000 onwards
15Supply table at basic prices incl. transformation into purchasers' prices — annual362010 onwards
16Use table at purchasers' prices — annual362010 onwards
17Symmetric input-output table at basic prices — five yearly362010 onwards
20Cross classification of fixed assets by industry and by asset — annual242000 onwards
22Cross classification of gross fixed capital formation by industry and by asset — annual241995 onwards
26Balance sheets for non-financial assets — annual241995 onwards
27Financial accounts of general government — quarterly85 days1999Q1 onwards
28Government debt (Maastricht debt) for general government — quarterly32000Q1 onwards
29Accrued-to-date pension entitlements in social insurance — three yearly242012 onwards
Table 1 —Main aggregates — quarterly and annual exerciseQuarterly data are to be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant). Seasonally adjusted quarterly data in the previous year’s prices are not to be provided. The provision of quarterly data that only include calendar adjustments is voluntary.If no breakdown is indicated, that means total economy.Split between taxes and subsidies for quarterly accounts on a voluntary basis.Breakdown by durability for annual accounts: durable goods, semi-durable goods, non-durable goods, services.Breakdown by durability for quarterly accounts: durable goods and others.AN_F6: Breakdown of fixed assets:AN.111 dwellingsAN.112 other buildings and structuresAN.113 + AN.114 machinery and equipment + weapon systemsAN.1131 transport equipmentAN.1132 ICT equipmentAN.1139 + AN.114 other machinery and equipment + weapon systemsAN.115 cultivated biological resourcesAN.117 intellectual property productsOn a voluntary basis.Only in previous year's prices.Imports and exports shall be broken down into:(a)S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area;(b)S.xx (S.21 - S.2I) Member States whose currency is not the euro, and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area);(c)S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition");data for reference periods from 2012 onwards should be provided in CUP, PYP and CLV on a compulsory basis;data for reference periods 2008-2011 should be provided in CUP on a compulsory basis, and in PYP and CLV on a voluntary basis,data for reference periods 1999-2007 should be provided in CUP on a voluntary basis,On a voluntary basis.A*10 only for total employment, self employed and employees in resident production units.Annual and quarterly data in previous year’s prices are not to be provided for reference year 1995.Gross value added and gross domestic productExpenditure side of gross domestic productGross operating surplus and gross mixed income, taxes on production and imports, subsidiesPopulation, employment, compensation of employees
CodeList of variablesBreakdownCurrent pricesPrevious year's prices and chain-linked volumes
B.1g1.Gross value added at basic pricesA*10xx
D.212. (a)Taxes on productsxx
D.31(b)Subsidies on productsxx
B.1*g3.Gross domestic product at market pricesxx
P.34.Total final consumption expenditurexx
P.35. (a)Household final consumption expenditure (domestic concept)Durabilityxx
P.3(b)Household final consumption expenditure (national concept)xx
P.36.Final consumption expenditure of NPISHsxx
P.37.Government final consumption expenditurexx
P.31(a)Individual consumption expenditurexx
P.32(b)Collective consumption expenditurexx
P.48.Actual final consumptionxx
P.41(a)Actual individual consumptionxx
P.59.Gross capital formationxx
P.51g(a)Gross fixed capital formationAN_F6xx
P.52(b)Changes in inventoriesxx
P.53(c)Acquisitions less disposals of valuablesxx
P.610.Exports of goods (fob) and servicesxx
P.61(a)Goodsxx
P.62(b)Servicesxx
Exports of goods (fob) and services to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaxx
S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)xx
Exports of goods (fob) and services to S.22 non-member countries and international organisations non-resident in the European Unionxx
P.711.Imports of goods (fob) and servicesxx
P.71(a)Goodsxx
P.72(b)Servicesxx
Imports of goods (fob) and services from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaxx
Imports of goods (fob) and services from S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)xx
Imports of goods (fob) and services from S.22 non-member countries and international organisations non-resident in the European Unionxx
B.1112.External balance of goods and servicesxx
B.2g + B.3g13.Gross operating surplus and gross mixed incomex
D.214.Taxes on production and importsx
D.315.Subsidiesx
16.Population and employment data
POP(a)Total population (thousands of persons)
EMP(b)Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons)A*10
ESE(c)Self employedA*10
EEM(d)EmployeesA*10
D.117.Compensation of employees working in resident production units and compensation of resident employeesA*10x
D.11(a)Wages and salariesA*10x
D.12(b)Employers' social contributionsA*10x
Table 2 —Main aggregates of general governmentSector and subsectors:S.13 General government subsector breakdown:S.13 General governmentS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Subsector data shall be consolidated within each subsector but not between subsectors. Sector S.13 data equal the sum of subsector data, except for items D.4, D.7 and D.9 (and their subitems) which should be consolidated between subsectors (with counterpart information).D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p.The split by receiving subsectors is voluntary.Whenever substantial payments for items other than D.4, D.7 or D.9 and subitems occur between subsectors, please specify these payments in the sender footnotes.A tax credit is a tax relief which is directly subtracted from the tax liability otherwise due by the beneficiary household or corporation. Payable tax credits are tax credits for which any amount exceeding the amount of tax liability (otherwise due) is paid out to the beneficiary. The whole amount of the payable tax credit should be recorded as government expenditure ("Total payable tax credits", PTC) while mentioning the amount of the "transfer component" (TC), which are payable tax credits that exceed the taxpayer's liability and that are paid out to the taxpayer.Data to be transmitted on a voluntary basis for subsectors.Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.
CodeTransactionSectors and subsectors
P.1OutputS.13, S.1311, S.1312, S.1313, S.1314
P.11 + P.12—Market output and output for own final useS.13, S.1311, S.1312, S.1313, S.1314
P.13—Non-market outputS.13, S.1311, S.1312, S.1313, S.1314
P.131Payments for non-market outputS.13, S.1311, S.1312, S.1313, S.1314
P.132Non-market output, otherS.13, S.1311, S.1312, S.1313, S.1314
P.11 + P.12 + P.131Market output, output for own final use and payments for non-market outputS.13, S.1311, S.1312, S.1313, S.1314
P.2Intermediate consumptionS.13, S.1311, S.1312, S.1313, S.1314
B.1gValue added, grossS.13, S.1311, S.1312, S.1313, S.1314
P.51cConsumption of fixed capitalS.13, S.1311, S.1312, S.1313, S.1314
B.1nValue added, netS.13, S.1311, S.1312, S.1313, S.1314
D.1pCompensation of employees, payableS.13, S.1311, S.1312, S.1313, S.1314
D.29pOther taxes on production, payableS.13, S.1311, S.1312, S.1313, S.1314
D.39rOther subsidies on production, receivableS.13, S.1311, S.1312, S.1313, S.1314
B.2nOperating surplus, netS.13, S.1311, S.1312, S.1313, S.1314
D.2rTaxes on production and imports, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.21rTaxes on products, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.211rVAT, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.29rOther taxes on production, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.4rProperty income, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.41rInterest, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.42r + D.43r + D.44r + D.45rOther property income, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.3pSubsidies, payableS.13, S.1311, S.1312, S.1313, S.1314
D.31pSubsidies on products, payableS.13, S.1311, S.1312, S.1313, S.1314
D.39pOther subsidies on production, payableS.13, S.1311, S.1312, S.1313, S.1314
D.4pProperty income, payableS.13, S.1311, S.1312, S.1313, S.1314
D.4p_S.1311of which, payable to subsector Central Government (S.1311)S.1312, S.1313, S.1314
D.4p_S.1312of which, payable to subsector State Government (S.1312)S.1311, S.1313, S.1314
D.4p_S.1313of which, payable to subsector Local Government (S.1313)S.1311, S.1312, S.1314
D.4p_S.1314of which, payable to subsector Social Security Funds (S.1314)S.1311, S.1312, S.1313
D. 41 p—Interest, payableS.13, S.1311, S.1312, S.1313, S.1314
D.42p + D.43p + D.44p + D.45p—Other property income, payableS.13, S.1311, S.1312, S.1313, S.1314
B.5nBalance of primary incomes, netS.13, S.1311, S.1312, S.1313, S.1314
D.5rCurrent taxes on income, wealth etc., receivableS.13, S.1311, S.1312, S.1313, S.1314
D.61rNet social contributions, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.611r—of which employers' actual social contributionsS.13, S.1311, S.1312, S.1313, S.1314
D.613r—of which households' actual social contributionsS.13, S.1311, S.1312, S.1313, S.1314
D.7rOther current transfers, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.5pCurrent taxes on income, wealth etc., payableS.13, S.1311, S.1312, S.1313, S.1314
D.62pSocial benefits other than social transfers in kind, payableS.13, S.1311, S.1312, S.1313, S.1314
D.632pSocial transfers in kind — purchased market production, payableS.13, S.1311, S.1312, S.1313, S.1314
D.62p+D.632pSocial benefits other than social transfers in kind and social transfers in kind — purchased market production, payableS.13, S.1311, S.1312, S.1313, S.1314
D.7pOther current transfers, payableS.13, S.1311, S.1312, S.1313, S.1314
D.7p_S.1311of which, payable to subsector central government (S.1311)S.1312, S.1313, S.1314
D.7p_S.1312of which, payable to subsector state government (S.1312)S.1311, S.1313, S.1314
D.7p_S.1313of which, payable to subsector local government (S.1313)S.1311, S.1312, S.1314
D.7p_S.1314of which, payable to subsector social security funds (S.1314)S.1311, S.1312, S.1313
B.6nDisposable income, netS.13, S.1311, S.1312, S.1313, S.1314
P.3Final consumption expenditureS.13, S.1311, S.1312, S.1313, S.1314
P.31—Individual consumption expenditureS.13, S.1311, S.1312, S.1313, S.1314
P.32—Collective consumption expenditureS.13, S.1311, S.1312, S.1313, S.1314
D.8Adjustment for the change in pension entitlementsS.13, S.1311, S.1312, S.1313, S.1314
B.8gSaving, grossS.13, S.1311, S.1312, S.1313, S.1314
B.8nSaving, netS.13, S.1311, S.1312, S.1313, S.1314
D.9rCapital transfers, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.91r—Capital taxes, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.92r+D.99r—Other capital transfers and investment grants, receivableS.13, S.1311, S.1312, S.1313, S.1314
D.9pCapital transfers, payableS.13, S.1311, S.1312, S.1313, S.1314
D.9p_S.1311of which, payable to subsector central government (S.1311)S.1312, S.1313, S.1314
D.9p_S.1312of which, payable to subsector state government (S.1312S.1311, S.1313, S.1314
D.9p_S.1313of which, payable to subsector local government (S.1313)S.1311, S.1312, S.1314
D.9p_S.1314of which, payable to subsector social security funds (S.1314)S.1311, S.1312, S.1313
D.92p—Investment grants, payableS.13, S.1311, S.1312, S.1313, S.1314
P.5Gross capital formationS.13, S.1311, S.1312, S.1313, S.1314
P.51g—Gross fixed capital formationS.13, S.1311, S.1312, S.1313, S.1314
P.52+P.53—Changes in inventories and acquisitions less disposals of valuablesS.13, S.1311, S.1312, S.1313, S.1314
NPAcquisitions less disposals of non-financial non-produced assetsS.13, S.1311, S.1312, S.1313, S.1314
OP5ANPGross capital formation and acquisitions less disposals of non-financial non-produced assetsS.13, S.1311, S.1312, S.1313, S.1314
B.9Net lending (+)/net borrowing (—)S.13, S.1311, S.1312, S.1313, S.1314
TETotal expenditureS.13, S.1311, S.1312, S.1313, S.1314
TRTotal revenueS.13, S.1311, S.1312, S.1313, S.1314
D.995Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectedS.13, S.1311, S.1312, S.1313, S.1314
PTCTotal payable tax creditsS.13, S.1311, S.1312, S.1313, S.1314
TC—of which payable tax credits that exceed the taxpayer's liabilityS.13, S.1311, S.1312, S.1313, S.1314
Table 3 —Tables by industryAN_F6: Breakdown of fixed assets:AN.111 dwellingsAN.112 other buildings and structuresAN.113 +AN.114 machinery and equipment + weapon systemsAN.1131 transport equipmentAN.1132 ICT equipment,AN.1139+AN.114 other machinery and equipment + weapon systems,AN.115 cultivated biological resourcesAN.117 intellectual property productsOn a voluntary basis.Only total economy.Breakdown by industry according to NACE classification. The first mentioned breakdown level applies to the transmission at t+9 months. The second mentioned breakdown level applies to the transmission at t+21 months. If no breakdown is indicated, that means total economy.Data in previous year’s prices not to be provided for reference year 1995.For breakdowns level A*64, the data transmission for item "imputed rentals of owner-occupied dwellings" (item 44, — "Real estate activities") is compulsory only for variables P.1, P.2, B.1g.For data provision for hours worked on NACE, level A*64 is voluntary.On a voluntary basis.Only in previous year's prices.OutputCapital formationEmployment and compensation of employees
CodeList of variablesBreakdownCurrent pricesPrevious year's prices and chain-linked volumes
P.11.Output at basic prices by industryA*21/A*64x
P.22.Intermediate consumption at purchaser's prices by industryA*21/A*64x
B.1g3.Gross value added at basic prices by industryA*21/A*64xx
P.51c4.Consumption of fixed capital by industryA*21/A*64xx
B.2n+B.3n5.Net operating surplus and net mixed incomeA*21/A*64x
D.29 – D.396.Other taxes on production less other subsidies on productionA*21/A*64x
P.57.Gross capital formationxx
P.51ga)Gross fixed capital formation by industryA*10 (A*21)/A*10 (A*64)xx
Breakdown by fixed asset AN_F6A*10 (A*21)/A*10 (A*64)xx
P.52b)Changes in inventories by industryA*10 (A*21)/A*10 (A*64)xx
P.53c)Acquisitions less disposals of valuablesxx
EMP8.Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs)A*21/A*64
ESEa)self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs)A*21/A*64
EEMb)employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)A*21/A*64
D.19.Compensation of employees by industryA*21/A*64x
D.11a)Wages and salaries by industryA*21/A*64x
Table 5 —Household final consumption expenditureCoicop groups 12.2 "Prostitution" and 12.7 "Other services, not elsewhere classified" are to be provided as an aggregate.Data in previous year’s prices are not to be provided for reference year 1995.
CodeList of variablesBreakdownCurrent pricesPrevious year's prices and chain-linked volumes
P.31.Final consumption expenditure by purpose (Household)Coicop groupsxx
P.32.Final consumption expenditure of resident and non-resident households on the economic territoryxx
P.333.Final consumption expenditure of resident households in the rest of the worldxx
P.344.Final consumption expenditure of non-resident households on the economic territoryxx
P.35.Final consumption expenditure of resident households on the economic territory and abroadxx
Table 6 —Financial accounts by sector(Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information)Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:S.11 Non-financial corporationsS.12 Financial corporationsS.13 General governmentS.14 + S.15 Households and non-profit institutions serving householdsS.2 Rest of the world.Non-consolidated other changes in volume and revaluation accounts are to be provided on a compulsory basis for the reference years from 2012 onwards and limited to the following sectors and the instruments split:S.11 Non-financial corporationsS.12 Financial corporationsS.13 General governmentS.14 + S.15 Households and non-profit institutions serving householdsS.2 Rest of the worldF.1 Monetary gold and special drawing rights (SDRs)F.2 Currency and depositsF.3 Debt securitiesF.4 LoansF.5 Equity and investment fund shares/unitsF.6 Insurance, pension and standardised guarantee schemesF.7 Financial derivatives and employee stock optionsF.8 Other accounts receivable/payableConsolidated other changes in volume and revaluation accounts to be provided on a voluntary basis.Non-financial corporations:S.11 Non-financial corporations — totalS.11001 All public non-financial corporations (to be provided on a voluntary basis).Financial corporations:S.12 Financial corporations — totalS.121+S.122+S.123 Monetary financial institutionsS.121 Central BankS.122+S.123 Deposit-taking corporations except the Central Bank, and money market funds (breakdown to be provided on a voluntary basis)S.124 Non-MMF investment fundsS.125+S.126+S.127 Other financial intermediaries, except insurance corporations and pension funds, financial auxiliaries and captive financial institutions and money lenders (breakdown to be provided on a voluntary basis)S.128+S.129 Insurance corporations and pension funds (breakdown to be provided on a voluntary basis)S.12001 All public financial corporations (to be provided on a voluntary basis).General government subsector breakdown:S.13 General government — totalS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Households and non-profit institutions serving households (breakdown to be provided on a voluntary basis for reference years before 2012):S.14+S.15 Households + non-profit institutions serving households — totalS.14 HouseholdsS.15 Non-profit institutions serving households.Rest of the world:S.2 Rest of the world — total (breakdown to be provided on a voluntary basis)S.21 Member States and institutions and bodies of the European UnionS.2I Members States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaS.22 Non-member countries and international organisations non-resident in the European Union, taking into account that:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition");the voluntary data should not be provided for reference periods before 1999.To be provided on a voluntary basis.Only for "transactions in financial instruments" but not meaningful for "changes in volume", "revaluation of financial instruments" and counterpart sector information.
Total economyNon-financial corporations including subsectorsFinancial corporations including subsectorsGeneral government including subsectorsHouseholds and non-profit institutions serving householdsRest of the world including subsectors
Transactions/other changes in volume/revaluation of financial instrumentsESAS.1S.11S.12S.13S.14+S.15S.2
Financial assetsF.Axxxxxx
Monetary gold and special drawing rights (SDRs)F.1xxxxxx
Monetary goldF.11xxxxxx
SDRsF.12xxxxxx
Currency and depositsF.2xxxxxx
CurrencyF.21xxxxxx
Transferable depositsF.22xxxxxx
Other depositsF.29xxxxxx
Debt securitiesF.3xxxxxx
Short-termF.31xxxxxx
Long-termF.32xxxxxx
LoansF.4xxxxxx
Short-termF.41xxxxxx
Long-termF.42xxxxxx
Equity and investment fund shares/unitsF.5xxxxxx
EquityF.51xxxxxx
Listed sharesF.511xxxxxx
Unlisted sharesF.512xxxxxx
Other equityF.519xxxxxx
Investment fund shares/unitsF.52xxxxxx
Money Market Fund shares/units (MMFs)F.521xxxxxx
Non-MMF investment fund shares/unitsF.522xxxxxx
Insurance, pension and standardised guarantee schemesF.6xxxxxx
Non-life insurance technical reservesF.61xxxxxx
Life insurance and annuity entitlementsF.62xxxxxx
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsF.63+ F.64+ F.65xxxxxx
Pension entitlementsF.63xxxxxx
Claims of pension funds on pension managersF.64xxxxxx
Entitlements to non-pension benefitsF.65xxxxxx
Provisions for calls under standardised guaranteesF.66xxxxxx
Financial derivatives and employee stock optionsF.7xxxxxx
Financial derivativesF.71xxxxxx
Employee stock optionsF.72xxxxxx
Other accounts receivableF.8xxxxxx
Trade credits and advancesF.81xxxxxx
Other accounts receivable, excluding trade credits and advancesF.89xxxxxx
LiabilitiesF.Lxxxxxx
Monetary gold and special drawing rights (SDRs)F.1xxxxxx
Monetary goldF.11xxxxxx
SDRsF.12xxxxxx
Currency and depositsF.2xxxxxx
CurrencyF.21xxxxxx
Transferable depositsF.22xxxxxx
Other depositsF.29xxxxxx
Debt securitiesF.3xxxxxx
Short-termF.31xxxxxx
Long-termF.32xxxxxx
LoansF.4xxxxxx
Short-termF.41xxxxxx
Long-termF.42xxxxxx
Equity and investment fund shares/unitsF.5xxxxxx
EquityF.51xxxxxx
Listed sharesF.511xxxxxx
Unlisted sharesF.512xxxxxx
Other equityF.519xxxxxx
Investment fund shares/unitsF.52xxxxxx
Money Market Fund shares/units (MMFs)F.521xxxxxx
Non-MMF investment fund shares/unitsF.522xxxxxx
Insurance, pension and standardised guarantee schemesF.6xxxxxx
Non-life insurance technical reservesF.61xxxxxx
Life insurance and annuity entitlementsF.62xxxxxx
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsF.63+ F.64+ F.65xxxxxx
Pension entitlementsF.63xxxxxx
Claims of pension funds on pension managersF.64xxxxxx
Entitlements to non-pension benefitsF.65xxxxxx
Provisions for calls under standardised guaranteesF.66xxxxxx
Financial derivatives and employee stock optionsF.7xxxxxx
Financial derivativesF.71xxxxxx
Employee stock optionsF.72xxxxxx
Other accounts payableF.8xxxxxx
Trade credits and advancesF.81xxxxxx
Other accounts payable excluding trade credits and advancesF.89xxxxxx
Net acquisition of financial assetsF.Axxxxxx
Net incurrence of liabilitiesF.Lxxxxxx
Net financial transactionsxxxxxx
Table 7 —Balance Sheets for financial assets and liabilities (Stocks of financial instruments — consolidated and non-consolidated — and counterpart information)Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors:S.11 Non-financial corporationsS.12 Financial corporationsS.13 General governmentS.14 + S.15 Households and non-profit institutions serving householdsS.2 Rest of the world.Non-financial corporations:S.11 Non-financial corporations — totalS.11001 All public non-financial corporations (to be provided on a voluntary basis).Financial corporations:S.12 Financial corporations — totalS.121+S.122+S.123 Monetary financial institutionsS.121 Central BankS.122+S.123 Deposit-taking corporations, except the Central Bank, and money-market funds (breakdown to be provided on a voluntary basis)S.124 Non-MMF investment fundsS.125 + S.126+S.127 Other financial intermediaries, except insurance corporations and pension funds, financial auxiliaries and captive financial institutions and money lenders (breakdown to be provided on a voluntary basis)S.128+S.129 Insurance corporations and pension funds (breakdown to be provided on a voluntary basis)S.12001 All public financial corporations (to be provided on a voluntary basis).Breakdown of general government subsectors:S.13 General government — totalS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Households and non-profit institutions serving households (breakdown to be provided on a voluntary basis for reference years before 2012):S.14+S.15 Households + non-profit institutions serving households — totalS.14 HouseholdsS.15 Non-profit institutions serving households.Rest of the world:S.2 Rest of the world — total (breakdown to be provided on a voluntary basis)S.21 Member States and institutions and bodies of the European UnionS.2I Members States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaS.22 Non-member countries and international organisations non-resident in the European Union, taking into account that:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition");The voluntary data should not be provided for periods before reference year 1999.To be provided on a voluntary basis.Counterpart sector information not relevant for this item.
Total economyNon-financial corporations including subsectorsFinancial corporations including subsectorsGeneral government including subsectorsHouseholds and non-profit institutions serving householdsRest of the world including subsectors
Stocks of financial assets and liabilitiesESAS.1S.11S.12S.13S.14+S.15S.2
Financial assetsAF.Axxxxxx
Monetary gold and special drawing rights (SDRs)AF.1xxxxxx
Monetary goldAF.11xxxxxx
SDRsAF.12xxxxxx
Currency and depositsAF.2xxxxxx
CurrencyAF.21xxxxxx
Transferable depositsAF.22xxxxxx
Other depositsAF.29xxxxxx
Debt securitiesAF.3xxxxxx
Short-termAF.31xxxxxx
Long-termAF.32xxxxxx
LoansAF.4xxxxxx
Short-termAF.41xxxxxx
Long-termAF.42xxxxxx
Equity and investment fund shares/unitsAF.5xxxxxx
EquityAF.51xxxxxx
Listed sharesAF.511xxxxxx
Unlisted sharesAF.512xxxxxx
Other equityAF.519xxxxxx
Investment fund shares/unitsAF.52xxxxxx
Money Market Fund shares/units (MMFs)AF.521xxxxxx
Non-MMF investment fund shares/unitsAF.522xxxxxx
Insurance, pension and standardised guarantee schemesAF.6xxxxxx
Non-life insurance technical reservesAF.61xxxxxx
Life insurance and annuity entitlementsAF.62xxxxxx
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsAF.63+ AF.64+ AF.65xxxxxx
Pension entitlementsAF.63xxxxxx
Claims of pension funds on pension managersAF.64xxxxxx
Entitlements to non-pension benefitsAF.65xxxxxx
Provisions for calls under standardised guaranteesAF.66xxxxxx
Financial derivatives and employee stock optionsAF.7xxxxxx
Financial derivativesAF.71xxxxxx
Employee stock optionsAF.72xxxxxx
Other accounts receivableAF.8xxxxxx
Trade credits and advancesAF.81xxxxxx
Other accounts receivable, excluding trade credits and advancesAF.89xxxxxx
LiabilitiesAF.Lxxxxxx
Monetary gold and special drawing rights (SDRs)AF.1xxxxxx
Monetary goldAF.11xxxxxx
SDRsAF.12xxxxxx
Currency and depositsAF.2xxxxxx
CurrencyAF.21xxxxxx
Transferable depositsAF.22xxxxxx
Other depositsAF.29xxxxxx
Debt securitiesAF.3xxxxxx
Short-termAF.31xxxxxx
Long-termAF.32xxxxxx
LoansAF.4xxxxxx
Short-termAF.41xxxxxx
Long-termAF.42xxxxxx
Equity and investment fund shares/unitsAF.5xxxxxx
EquityAF.51xxxxxx
Listed sharesAF.511xxxxxx
Unlisted sharesAF.512xxxxxx
Other equityAF.519xxxxxx
Investment fund shares/unitsAF.52xxxxxx
Money Market Fund shares/units (MMFs)AF.521xxxxxx
Non-MMF investment fund shares/unitsAF.522xxxxxx
Insurance, pension and standardised guarantee schemesAF.6xxxxxx
Non-life insurance technical reservesAF.61xxxxxx
Life insurance and annuity entitlementsAF.62xxxxxx
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsAF.63 + AF.64 + AF.65xxxxxx
Pension entitlementsAF.63xxxxxx
Claims of pension funds on pension managersAF.64xxxxxx
Entitlements to non-pension benefitsAF.65xxxxxx
Provisions for calls under standardised guaranteesAF.66xxxxxx
Financial derivatives and employee stock optionsAF.7xxxxxx
Financial derivativesAF.71xxxxxx
Employee stock optionsAF.72xxxxxx
Other accounts payableAF.8xxxxxx
Trade credits and advancesAF.81xxxxxx
Other accounts payable excluding trade credits and advancesAF.89xxxxxx
Financial assetsAF.Axxxxxx
LiabilitiesAF.Lxxxxxx
Financial net worthBF.90xxxxxx
Table 8 —Non-financial accounts by sector — annual
= non relevant cellsx= requiredo= voluntary
Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.In general, government data should be consolidated within each subsector but not between subsectors. However, for this transaction consolidation should be made between subsectors of general government (S.13) as well: central government, state government, local government and social security funds.Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.To be transmitted only by Member States whose currency is the euro.Transactions and balancing itemsSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2IProduction account/External account of goods and servicesResourcesTotal EconomyNon-financial corporationsPublic non-financial corporationsFinancial corporationsPublic financial corporationsGeneral governmentHouseholds + non-profit institution serving householdsHouseholdsNon-profit institution serving householdsNot sectorisedRest of the worldP.1Outputxxoxoxxxx(P.11+P.12 +P.131)Market output, output for final use and payments for other non-market outputxP.11—Market OutputxxoxoxxxxP.12—Output for own final usexxoxoxxxxP.13—Non-market outputxxxxP.7Imports of goods and servicesxP.71—Imports of goodsxP.72—Imports of servicesxP.72F—Imports of FISIMo(D.21 — D.31)Taxes less subsidies on productsxxUses2P.2Intermediate consumptionxxoxoxxxxP.6—Exports of goods and servicesxP.61—Exports of goodsxP.62—Exports of servicesxP.62F— —Exports of FISIMoB.1gValue added, gross/gross domestic productxxoxoxxxxxB.11External balance of goods and servicesxP.51cConsumption of fixed capitalxxoxoxxxxB.1nValue added, net/net domestic productxxoxoxxxxxII.1.1Generation of income accountResourcesSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2B.1gValue added, gross/gross domestic productxxoxoxxxxxD.3SubsidiesxxoxoxxxxxD.31—Subsidies on productsxxD.39—Other subsidies on productionxxoxoxxxxUsesD.1Compensation of employeesxxoxoxxxxxD.11—Wages and salariesxxoxoxxxxxD.12—Employers’ social contributionsxxoxoxxxxxD.2Taxes on production and importsxxoxoxxxxxD.21—Taxes on productsxxD.29—Other taxes on productionxxoxoxxxx(B.2g+ B.3g)Operating surplus, gross plus mixed income, grossxxoxoxxxxB.2g—Operating surplus, grossxxxB.3g—Mixed income, grossxxxII.1.2Allocation of primary income accountResourcesSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2(B.2g+B.3g)Operating surplus, gross plus mixed income, grossxxoxoxxxxB.2g—Operating surplus, grossxxxB.3g—Mixed income, grossxxxD.1Compensation of employeesxxxxD.11—Wages and salariesxxxxD.12—Employers’ social contributionsxxxxD.2Taxes on production and importsxxxD.21—Taxes on productsxxxD.211— —Value added type taxes (VAT)xxxD.212— —Taxes and duties on imports excluding VATxxxD.214— —Taxes on products, except VAT and import taxesxxxD.29—Other taxes on productionxxxD.4Property incomexxoxoxxxxxD.41—InterestxxoxoxxxxxD.42—Distributed income of corporationsxxoxoxxxxxD.421— —DividendsooooooooooD.422— —Withdrawals from the income of quasi-corporationsooooooooooD.43—Reinvested earnings on foreign direct investmentxxoxoxxxxxD.43S2I— —Reinvested earnings on Intra-EA F.D.I.xoxoD.43S2X— —Reinvested earnings on Extra-EA F.D.I.xoxoD.43S21— —Reinvested earnings on Intra-EU F.D.I.xoxoD.43S22— —Reinvested earnings on Extra-EU F.D.I.xoxoD.44—Other investment incomexxoxoxxxxxD.441— —Investment income attributable to insurance policy holdersxxoxoxxxxxD.442— —Investment income payable on pension entitlementsxxoxoxxxxxD.443— —Investment income attributable to collective investment fund shareholdersxxoxoxxxxxD.45—RentxxoxoxxxxB.4gEntrepreneurial income, grossoxoxoooooD.41gTotal interest before FISIM allocationxxoxoxxxxxUsesD.3SubsidiesxxxD.31—Subsidies on productsxxxD.39—Other subsidies on productionxxxD.4Property incomexxoxoxxxxxD.41—InterestxxoxoxxxxxD.42—Distributed income of corporationsxxoxoxD.421— —DividendsooooooD.422— —Withdrawals from the income of quasi-corporationsooooooD.43—Reinvested earnings on foreign direct investmentxxoxoxxxxD.43S2I— —Reinvested earnings on Intra-EA F.D.I.xoxoD.43S2X— —Reinvested earnings on Extra-EA F.D.I.xoxoD.43S21— —Reinvested earnings on Intra-EU F.D.I.xoxoD.43S22— —Reinvested earnings on Extra-EU F.D.I.xoxoD.44—Other investment incomexxoxoxxxxxD.441— —Investment income attributable to insurance policy holdersxxoxoxxxxxD.442— —Investment income payable on pension entitlementsxxoxoxxxxxD.443— —Investment income attributable to collective investment fund shareholdersxxoxoxxxxxD.45—RentxxoxoxxxxB.5gBalance of primary incomes, gross/national income, grossxxoxoxxxxD.41gTotal interest before FISIM allocationxxoxoxxxxxII.2Secondary distribution of income accountSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2ResourcesB.5gBalance of primary incomes, gross/national income, grossxxoxoxxxxD.5Current taxes on income, wealth, etcxxxD.51—Taxes on incomexxxD.59—Other current taxesxxxD.6Social contributions and benefitsxxoxoxxxxxD.61—Net social contributionsxxoxoxxxxxD.611— —Employers’ actual social contributionsxxoxoxxxxxD.612— —Employers’ imputed social contributionsxxoxoxxxxxD.613— —Households’ actual social contributionsxxoxoxxxxxD.614— —Households’ social contribution supplementsxxoxoxxxxxD.61SC— —Social insurance scheme service chargesxxoxoxxxxxD.62—Social benefits other than social transfers in kindxxxxD.63—Social transfers in kindxxxD.631—Social transfers in kind — non-market productionoooD.632—Social transfers in kind — purchased market productionoooD.7Other current transfersxxoxoxxxxxD.71—Net non-life insurance premiumsxxoxxD.72—Non-life insurance claimsxxoxoxxxxxD.74—Current international cooperationxxxD. 74A— —Of which: payable to/receivable by European institutions (e.g. EDF)xD.75—Miscellaneous current transfersxxoxoxxxxxD.76—VAT and GNI - based EU own resourcesxUsesD.5Current taxes on income, wealth, etcxxoxoxxxxxD.51—Taxes on incomexxoxoxxxxD.59—Other current taxesxxoxoxxxxxD.6Social contributions and benefitsxxoxoxxxxxD.61—Net social contributionsxxxxD.611— —Employers’ actual social contributionsxxxxD.612— —Employers’ imputed social contributionsxxxxD.613— —Households’ actual social contributionsxxxxD.614— —Households’ social contribution supplementsxxxxD.61SC— —Social insurance scheme service chargesxxxxD.62—Social benefits other than social transfers in kindxxoxoxxxxxD.63—Social transfers in kindxxxxD.631—Social transfers in kind — non-market productionoxooD.632—Social transfers in kind — purchased market productionoxooD.7Other current transfersxxoxoxxxxxD.71—Net non-life insurance premiumsxxoxoxxxxxD.72—Non-life insurance claimsxxoxxD.74—Current international cooperationxxxD.74A— —Of which: payable to/receivable by European institutions (e.g. EDF)xxD.75—Miscellaneous current transfersxxoxoxxxxxD.76—VAT - and GNI - based EU own resourcesxxB.7gAdjusted disposable income, grossxxxxxB.6gDisposable income, grossxxoxoxxxxII.4.1Use of disposable income accountResourcesSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2B.6gDisposable income, grossxxoxoxxxxD.8Adjustment for the change in pension entitlementsxxxxUsesP.3Final consumption expenditurexxxxxP.31—Individual consumption expenditurexxxxxP.32—Collective consumption expenditurexxD.8Adjustment for the change in pension entitlementsxxoxoxxxxxB.8gSaving, grossxxoxoxxxxB.12Current external balancexIII.1.1Change in net worth due to saving and capital transfers accountChanges in liabilities and net worthB.8gSaving, grossxxoxoxxxxB.12Current external balancexD.9rCapital transfers, receivablexxoxoxxxxxD.91r—Capital taxes, receivablexxxD.92r—Investment grants, receivablexxoxoxxxxxD.99r—Other capital transfers, receivablexxoxoxxxxxChanges in assetsD.9pCapital transfers, payablexxoxoxxxxxD.91p—Capital taxes, payablexxoxoxxxxD.92p—Investment grants, payablexxxD.99p—Other capital transfers, payablexxoxoxxxxxP.51cConsumption of fixed capitalxxoxoxxxxB.10.1Change in net worth due to saving and capital transfersxxoxoxxxxxIII.1.2Acquisitions of non-financial assets accountChanges in liabilities and net worthSectorsS.1S.11S.11001S.12S.12001S.13S.14+S.15S.14S.15S.1NS.2B.10.1Change in net worth due to saving and capital transfersxxoxoxxxxxChanges in assetsP.5gGross capital formationxxoxoxxxxP.51g—Gross fixed capital formationxxoxoxxxxP.51cConsumption of fixed capitalxxoxoxxxxP.52—Changes in inventoriesxxoxoxxxxP.53—Acquisitions less disposals of valuablesxxoxoxxxxNPAcquisitions less disposals of non-produced assetsxxoxoxxxxxB.9Net lending (+) / net borrowing (-)xxoxoxxxxxDB.9Discrepancy with net lending/net borrowing of financial accountsxxoxoxxxxxAdditional informationEMPEmployment (in number of persons and number of hours worked)oooooxoooOTETotal general government expenditurexOTRTotal general government revenuex
Table 801 —Non-financial accounts by sector — quarterly
= non relevant cellsx= requiredo= voluntary
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.In general, government data should be consolidated within each subsector but not between subsectors. However, for this transaction consolidation should be made between subsectors of general government (S.13) as well: Central government, state government, local government and social security funds.CodeTransactions and balancing itemsSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2IProduction account/External account of goods and servicesResourcesTotal EconomyNon-financial corporationsFinancial corporationsGeneral governmentHouseholds + non-profit institution serving householdsNot sectorisedRest of the worldP.1Outputooooo(P.11+P12+P131)Of which: Market output, output for final use and payments for other non-market outputxP.7Imports of goods and servicesxP.71—Imports of goodsxP.72—Imports of servicesxP.72F—Imports of FISIMoD.21 — D.31Taxes less subsidies on productsxxUsesP.2Intermediate consumptionoooooP.6Exports of goods and servicesxP.61—Exports of goodsxP.62—Exports of servicesxP.62F—Exports of FISIMoB.1gValue added, gross/gross domestic productxxxxxxB.11External balance of goods and servicesxP51cConsumption of fixed capitalxxxxxB.1nValue added, net/net domestic productxxxxxII.1.1Generation of income accountResourcesSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2B.1gValue added, gross/gross domestic productxxxxxxD.3SubsidiesxxxxxxD.31—Subsidies on productsxxD.39—Other subsidies on productionxxxxxUsesD.1Compensation of employeesxxxxxxD.2Taxes on production and importsxxxxxxD.21—Taxes on productsxxD.29—Other taxes on productionxxxxxB.2g+B.3gOperating surplus, gross plus mixed income, grossxxxxxxB.3g—Mixed income, grossxxII.1.2Allocation of primary income accountResourcesSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2B.2g+B.3gOperating surplus, gross plus mixed income, grossxxxxxxB.3g—Mixed income, grossxxD.1Compensation of employeesxxxD.2Taxes on production and importsxxxD.21—Taxes on productsxxxD.211—Value added type taxes (VAT)xD.29—Other taxes on productionxxxD.4Property incomexxxxxxD.41—Interestxxxxxx(D.42+D.43+D.44+D.45)—Other property income, not elsewhere specifiedxxxxxxD.42—Distributed income of corporationsxxxxxxD.43—Reinvested earnings on foreign direct investmentxxxxxxD.43S2I—Reinvested earnings on intra-EA F.D.I.ooD.43S2X—Reinvested earnings on extra-EA F.D.I.ooD.43S21—Reinvested earnings on intra-EU F.D.I.ooD.43S22—Reinvested earnings on extra-EU F.D.I.ooD.44—Other investment incomexxxxxxD.45—RentxxxxxB.4gEntrepreneurial income, grossoxxooD.41gTotal interest before FISIM allocationxxxxxxUsesD.3SubsidiesxxxxD.31—Subsidies on productsxxxxD.39—Other subsidies on productionxxxD.4Property incomexxxxxxD.41—Interestxxxxxx(D.42 + D.43 + D.44 + D.45)—Other Property Income, not elsewhere specifiedxxxxxxD.42—Distributed income of corporationsxxxxD.43—Reinvested earnings on foreign direct investmentxxxxD.43S2I—Reinvested earnings on Intra-EA F.D.I.ooD.43S2X—Reinvested earnings on Extra-EA F.D.I.ooD.43S21—Reinvested earnings on Intra-EU F.D.I.ooD.43S22—Reinvested earnings on Extra-EU F.D.I.ooD.44—Other investment incomexxxxxD.45—RentsxxxxxB.5gBalance of primary incomes, gross/national income, grossxxxxxD.41gTotal interest before FISIM allocationxxxxxxII.2Secondary distribution of income accountResourcesSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2B.5gBalance of primary incomes, gross/national income, grossxxxxxD.5Current taxes on income, wealth, etcxxxD.6Social contributions and benefitsxxxxxxD.61—Net social contributionsxxxxxxD.62—Social benefits other than social transfers in kindxxxD.63—Social transfers in kindxxD.7Other current transfersxxxxxxD.71—Net non-life insurance premiumsxxxxD.72—Non-life insurance claimsxxxxxx(D.74+D.75+D.76)—Other current transfers, not elsewhere specifiedxxxxxxD.74—Current international cooperationoooD.74A—Of which: payable to/receivable by European institutions (e.g. EDF)xD.75—Miscellaneous current transfersooooooD.76—VAT - and GNI - based EU own resourcesoUsesD.5Current taxes on income, wealth, etcxxxxxxD.6Social contributions and benefitsxxxxxxD.61—Net social contributionsxxxD.62—Social benefits other than social transfers in kindxxxxxxD.63—Social transfers in kindxxxD.631—Social transfers in kind — non-market productionxxD.632—Social transfers in kind — purchased market productionxxD.7Other current transfersxxxxxxD.71—Net non-life insurance premiumsxxxxxxD.72—Non-life insurance claimsxxxx(D.74+D.75+D.76)—Other Current transfers, not elsewhere specifiedxxxxxxD.74—Current international cooperationoooD.74A—Of which: payable to/receivable by European institutions (e.g. EDF)xxD.75—Miscellaneous current transfersooooooD.76—VAT - and GNI - based EU own resourcesooB.7gAdjusted disposable income, grossxxB.6gDisposable income, grossxxxxxII.4.1Use of disposable income accountResourcesSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2B.6gDisposable income, grossxxxxxD.8Adjustment for the change in pension entitlementsxxxUsesP.3Final consumption expenditurexxxP.31—Individual consumption expenditurexxxP.32—Collective consumption expenditurexxD.8Adjustment for the change in pension entitlementsxxxxxxB.8gSaving, grossxxxxxB.12Current external balancexIII.1.1Change in net worth due to saving and capital transfers accountChanges in liabilities and net worthB.8gGross savingxxxxxB.12Current external balancexD.9rCapital transfers, receivablexxxxxxD.91r—Capital taxes, receivablexxxD.92r + D.99r—Investment grants and other capital transfersxxxxxxD.92r—Investment grants, receivableooooooD.99r—Other capital transfers, receivableooooooChanges in assetsD.9pCapital transfers, payablexxxxxxD.91p—Capital taxes, payablexxxxxD.92p + D.99p—Investment grants and other capital transfersxxxxxxD.92p—Investment grants, payableoooD.99p—Other capital transfers, payableooooooP.51cConsumption of fixed capitalxxxxxB.101Change in net worth due to saving and capital transfersxxxxxxIII.1.2Acquisitions of non-financial assets accountSectorsChanges in liabilities and net worthS.1S.11S.12S.13S.14 + S.15S.1NS.2B.101Change in net worth due to saving and capital transfersxxxxxxChanges in assetsP.5gGross capital formationxxxxxP.51g—Gross fixed capital formationxxxxxP.51cConsumption of fixed capitalxxxxxP.52 + P.53—Changes in inventories and net acquisition of valuablesxxxxxNPAcquisitions less disposals of non-produced assetsxxxxxxB.9Net lending (+)/net borrowing (-)xxxxxxDB.9Discrepancy with net lending/net borrowing of financial accountsooooooAdditional informationEMPEmployment (in number of persons and number of hours worked)ooooooOTETotal general government expenditurexOTRTotal general government revenuexAN.111DwellingsoAN.211LandoSEASONAL ADJUSTMENTSeasonal adjustment (including calendar adjustments, where relevant) starting from reference year 2014 is compulsory for:Uses: S.2/P.6, S.2/D.1+D.2+D.3+D.4, S.2/D.5+D.6+D.7, S.2/D.8, S.2/D.9Resources: S.2/P.7, S.2/D.1+D.2+D.3+D.4, S.2/D.5+D.6+D.7, S.2/D.8, S.2/D.9Balancing items: S.1/B.1g, S.1/B.2g+B.3g, S.1/B.5g, S.1/B.6g, S.1/B.8g, S.1/B.9Transmission deadline: three working days after deadline for non-seasonally adjusted data.Seasonal adjustment (including calendar adjustments, where relevant) starting from reference year 2017 is compulsory for:Uses: S.11/D.1Voluntary 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 latest three available years., S.11/P.51gVoluntary 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 latest three available years., S.13/P.3, S.13/P.51g, S.13/OTE, S.14+S.15/D.4Voluntary 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 latest three available years., S.14+S.15/D.5Voluntary 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 latest three available years., S.14+S.15/D.61Voluntary 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 latest three available years., S.14+S.15/D.7Voluntary 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 latest three available years., S.14+S.15/D.8Voluntary 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 latest three available years., S.14+S.15/P.31, S.14+S.15/P.51gVoluntary 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 latest three available years.Resources: S.13/OTR, S.14+S.15/D.1Voluntary 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 latest three available years., S.14+S.15/D.4Voluntary 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 latest three available years., S.14+S.15/D.62Voluntary 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 latest three available years., S.14+S.15/D.7Voluntary 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 latest three available years., S.14+S.15/D.8Voluntary 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 latest three available years.Balancing items: S.11/B.1gVoluntary 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 latest three available years., S.11/B.2g+B.3gVoluntary 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 latest three available years., S.13/B.9, S.14+S.15/B.2g+B.3gVoluntary 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 latest three available years., S.14+S.15/B.6gVoluntary 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 latest three available years., S.14+S.15/B.8gVoluntary 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 latest three available years.Transmission deadline: three working days after deadline for non-seasonally adjusted data.Seasonal adjustment (including calendar adjustments, where relevant) is voluntary for:Uses: S.11/(P.52+P.53), S.11/D.5, S.14+S.15/D.62, S.14+S.15/D.63, S.2/P.61, S.2/P.62Resources: S.14+S.15/D.61, S.14+S.15/D.63, S.2/P.71, S.2/P.72Balancing items: S.11/B.4g, S.11/B.9, S.14+S.15/B.3g, S.14+S.15/B.9Transmission deadline: three working days after deadline for non-seasonally adjusted data.VOLUME DATAData in chain-linked volumes, after seasonal adjustment (including calendar adjustments, where relevant), are voluntary for:S.11/B1g, S.11/P.51g, S.14+S.15/P.31, S.14+S.15/P.51g.Transmission deadline: three working days after deadline for non-seasonally adjusted data.SOURCES AND METHODSMember States shall inform the Commission of major methodological or other changes that would affect the data transmitted not later than three months after such change takes effect.
Table 9 —Detailed tax and social contribution receipts by type of tax or social contribution and receiving subsector including the list of taxes and social contributions according to national classificationSector and subsectors:S.13 General Government. Subsectors breakdown:S.13 General governmentS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.S.212 Institutions and bodies of the European Union.In addition, the full detail of the national classification of taxes and social contributions (the "National Tax List"), with corresponding amounts under each related ESA code, will be provided in Table 9. The National Tax List is requested on a compulsory basis for general government plus the institutions and bodies of the European Union.On a voluntary basis.Split by receiving subsector on a voluntary basis.Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.
CodeTransaction
D.2Taxes on production and imports
D.21Taxes on products
D.211Value added type taxes (VAT)
D.212Taxes and duties on imports excluding VAT
D.2121Import duties
D.2122Taxes on imports, excluding VAT and import duties
D.2122aLevies on imported agricultural products
D.2122bMonetary compensatory amounts on imports
D.2122cExcise duties
D.2122dGeneral sales taxes
D.2122eTaxes on specific services
D.2122fProfits of import monopolies
D.214Taxes on products, except VAT and import taxes
D.214aExcise duties and consumption taxes
D.214bStamp taxes
D.214cTaxes on financial and capital transactions
D.214dCar registration taxes
D.214eTaxes on entertainment
D.214fTaxes on lotteries, gambling and betting
D.214gTaxes on insurance premiums
D.214hOther taxes on specific services
D.214iGeneral sales or turnover taxes
D.214jProfits of fiscal monopolies
D.214kExport duties and monetary comp. amounts on exports
D.214lOther taxes on products n.e.c.
D.29Other taxes on production
D.29aTaxes on land, buildings or other structures
D.29bTaxes on the use of fixed assets
D.29cTotal wage bill and payroll taxes
D.29dTaxes on international transactions
D.29eBusiness and professional licences
D.29fTaxes on pollution
D.29gUnder-compensation of VAT (flat rate system)
D.29hOther taxes on production n.e.c.
D.5Current taxes on income wealth, etc.
D.51Taxes on income
D.51a+D.51c1Taxes on individual or household income including holding gains
D.51aTaxes on individual or household income excluding holding gains
D.51c1Taxes on individual or household holding gains
D.51b+D51c2Taxes on the income or profits of corporations including holding gains
D.51bTaxes on the income or profits of corporations excluding holding gains
D.51c2Taxes on holding gains of corporations
D.51c3Other taxes on holding gains
D.51cTaxes on holding gains
D.51dTaxes on winnings from lottery or gambling
D.51eOther taxes on income n.e.c.
D.59Other current taxes
D.59aCurrent taxes on capital
D.59bPoll taxes
D.59cExpenditure taxes
D.59dPayments by households for licences
D.59eTaxes on international transactions
D.59fOther current taxes n.e.c.
D.91Capital taxes
D.91aTaxes on capital transfers
D.91bCapital levies
D.91cOther capital taxes n.e.c.
ODATotal tax receipts
D.61Net social contributions
D.611Employers' actual social contributions
D.611CCompulsory employers' actual social contributions
D.611VVoluntary employers' actual social contributions
D.61SCSocial insurance scheme service charges
D.6111Employers' actual pension contributions
D.6112Employers' actual non-pension contributions
D.6121Employers' imputed pension contributions
D.6122Employers' imputed non-pension contributions
D.6131Households' actual pension contributions
D.6132Households' actual non-pension contributions
D.6141Households' pension contributions supplements
D.6142Households' non-pension contributions supplements
D.612Employers' imputed social contributions
D.613Households' actual social contributions
D.613cCompulsory households' actual social contributions
D.613ceCompulsory employees' actual social contributions
D.613csCompulsory actual social contributions by the self-employed
D.613cnCompulsory actual social contributions by the non-employed
D.613vVoluntary households' actual social contributions
D.614Households' social contributions supplements
D.995Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected
D.995aTaxes on products assessed but unlikely to be collected
D.995bOther taxes on production assessed but unlikely to be collected
D.995cTaxes on income assessed but unlikely to be collected
D.995dOther current taxes assessed but unlikely to be collected
D.995eEmployers' actual social contributions assessed but unlikely to be collected
D.995fHouseholds' actual social contributions assessed but unlikely to be collected
D.995feEmployees' actual social contributions assessed but unlikely to be collected
D.995fsActual social contributions by self-employed persons assessed but unlikely to be collected
D.995fnActual social contributions by non-employed persons assessed but unlikely to be collected
D.995gCapital taxes assessed but unlikely to be collected
ODBTotal receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected
ODCTotal receipts from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected
ODDTax burden = total receipts from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected
Table 10 —Tables by industry and by region (NUTS level 2)Transmission on a voluntary basis until 2016. From 2017 onwards: transmission at t+24 months on a compulsory basis and transmission at t+12 months on a voluntary basis.Total gross value added and total employment in thousands of persons: transmission at t+12 months.Total employment in hours worked, A*10 breakdowns of employment in persons and in hours worked, A*10 breakdown of gross value added: transmission at t+24 months.Employment and employees: residents and non-residents employed by resident producer units (Domestic Concept, DC).Transmission at t+12 months is compulsory.
CodeList of variablesBreakdown
B.1g1.Gross value added at basic prices (volume growth rate based on previous year’s prices)
B.1g2.Gross value added at basic prices (current prices)A*10
D.13.Compensation of employees (current prices)A*10
P.51g4.Gross fixed capital formation (current prices)A*10
5.Employment in thousands of persons and in thousands of hours worked
ETO—TotalA*10
EEM—EmployeesA*10
POP6.Population in thousands of persons
Table 11 —General government expenditure by functionBreakdown of general government subsectors:S.13 General governmentS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Subsector data should be consolidated within each subsector but not between subsectors. Sector S.13 data equal the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items) which should be consolidated between subsectors (with counterpart information).On a voluntary basis for subsectors.On a compulsory basis for the total of COFOG groups.No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.On a voluntary basis.To be provided for reference year 2001 onwards.Data for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory for reference years from 2012 onwards.
CodeList of variablesFunctionSubsector breakdown
OP5ANPGross capital formation + Acquisitions less disposals of non-financial non-produced assetsCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.5Gross capital formationCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.51gof which, gross fixed capital formationCOFOG divisionsCOFOG groupsS.13
NPAcquisitions less disposals of non-financial non-produced assetsCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.1Compensation of employeesCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.3SubsidiesCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.4Property incomeCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.4p_S.1311of which, payable to subsector central government (S.1311)COFOG divisionsCOFOG groupsS.1312, S.1313, S.1314
D.4p_S.1312of which, payable to subsector state government (S.1312)COFOG divisionsCOFOG groupsS.1311, S.1313, S.1314
D.4p_S.1313of which, payable to subsector local government (S.1313)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1314
D.4p_S.1314of which, payable to subsector social security funds (S.1314)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1313
D.62+D.632Social benefits other than social transfers in kind and social transfers in kind - purchased market productionCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.62Social benefits other than social transfers in kindCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.632Social transfers in kind - purchased market productionCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.2+D.29+D.5+D.8Intermediate consumption + Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlementsCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.2Intermediate consumptionCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.29+D.5+D.8Other taxes on production + Current taxes on income, wealth, etc.+ Adjustment for the change in pension entitlementsCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.7Other current transfersCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.7p_S.1311of which, payable to subsector central government (S.1311)COFOG divisionsCOFOG groupsS.1312, S.1313, S.1314
D.7p_S.1312of which, payable to subsector state government (S.1312)COFOG divisionsCOFOG groupsS.1311, S.1313, S.1314
D.7p_S.1313of which, payable to subsector local government (S.1313)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1314
D.7p_S.1314of which, payable to subsector social security funds (S.1314)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1313
D.9Capital transfersCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
D.92pof which, investment grantsCOFOG divisionsCOFOG groupsS.13
D.9p_S.1311of which, payable to subsector central government (S.1311)COFOG divisionsCOFOG groupsS.1312, S.1313, S.1314
D.9p_S.1312of which, payable to subsector state government (S.1312)COFOG divisionsCOFOG groupsS.1311, S.1313, S.1314
D.9p_S.1313of which, payable to subsector local government (S.1313)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1314
D.9p_S.1314of which, payable to subsector social security funds (S.1314)COFOG divisionsCOFOG groupsS.1311, S.1312, S.1313
TETotal expenditureCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.3Final consumption expenditureCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.31Individual consumption expenditureCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
P.32Collective consumption expenditureCOFOG divisionsCOFOG groupsS.13, S.1311, S.1312, S.1313, S.1314
Table 12 —Tables by industry and by region (NUTS level 3)The following aggregated positions of NACE Rev 2 breakdown A*10 may be used:(G, H, I and J) instead of (G, H and I) and (J);(K, L, M and N) instead of (K), (L) and (M and N)(O, P, Q, R, S, T and U) instead of (O, P and Q) and (R, S, T and U).Employment and employees: residents and non-residents employed by resident producer units (Domestic Concept, DC).
CodeList of variablesBreakdown
B1.g1.Gross value added at basic prices (current prices)A*10
2.Employment (thousands of persons)
ETO—TotalA*10
EEM—EmployeesA*10
POP3.Population (thousands of persons)
Table 13 —Households accounts by region (NUTS level 2)On a voluntary basis.Allocation of primary income account of households (S.14)Secondary distribution of income account of households (S.14)Household final consumption expenditure (S.14)
CodeUsesCodeResources
D.41.Property incomeB.2n/B.3n3.Operating surplus, net/mixed income, net
B.5n2.Balance of primary income, netD.14.Compensation of employees
D.45.Property income
CodeUsesCodeResources
D.56.Current taxes on income, wealth, etc.B.510.Balance of primary income, net
D.617.Net social contributionsD.6211.Social benefits other than social benefits in kind
D.78.Other current transfersD.712.Other current transfers
B.6n9.Disposable income, net
P.313.Household final consumption expenditure
Table 15 —Supply table at basic prices, including transformation into purchasers' prices (current prices and previous year’s prices)n=64, m=64Transmission of PYP data for reference years 2010-2014 on a voluntary basis. Compulsory transmission for reference years from 2015 onwards.Imports should be broken down into:a)S.21 Member States and institutions and bodies of the European Union,a1)S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area,a2)S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), andb)S.22 Non-member countries and international organisations non- resident in the European Union,taking into account that:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition"),Member States whose currency is the euro have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States whose currency is not the euro should provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary;data should be provided in CUP and PYP.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.
Industries (NACE A*64)1 2 3 4 …… nΣ (1)Imports cifTotal supply at basic pricesTrade and transport marginsTaxes less subsidies on productsTotal supply at purchasers' prices
(1)(2)(3)(4)(5)(6)(7)
1234...Products (CPA)...m(1)Output by product and by industry at basic pricesa)Intra EU cifa1)from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area (cif)a2)from S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area) (cif)b)Extra EU cifc)Total
Σ (1)Total output by industry
Adjust. Items:(2)
—Cif/fob adjustments on imports———
—Direct purchase abroad by residents———
(1) + (2)
Total of which:(3)
—Market output
—Output for own final use————
—Non-market output————
Table 16 —Use table at purchasers' prices (current prices and previous year’s prices)n=64, m=64The five additional tables mentioned below are required on a five-yearly basis (for reference years ending in 0 or 5). Transmission of these five additional tables at current prices is compulsory 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)).Transmission of PYP data for reference years 2010-2014 on a voluntary basis. Compulsory transmission for reference years from 2015 onwards.On a voluntary basis.Exports should be broken down into:j)S.21 Member States and institutions and bodies of the European Union,j1)S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area,j2)S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), andk)S.22 Non-member countries and international organisations non-resident in the European Union, taking into account that:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition");Member States whose currency is the euro have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States whose currency is not the euro should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary;data should be provided in CUP and PYP.Data in current prices on a compulsory basis, data in previous year's prices on a voluntary basis.The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports (fob) by products do not include purchases on the domestic territory by non-residents.
Industries (NACE A*64)1 2 3 …… nΣ (1)Final usesa) b) c) d) e) f) g) h) i) j) k) l)Σ (3)Σ (1) + Σ (3)
(1)(2)(3)(4)(5)
123...Products(CPA).m(1)Intermediate consumption at purchasers' prices by product and by industryFinal uses at purchasers' prices:Final consumption expenditure:a)by householdsb)by NPISHc)by general governmentd)totalGross capital formation:e)gross fixed capital formationf)changes in inventoriesg)changes in valuablesh)changes in inventories and valuablesi)totalExports fob:j)intra EUj1) —to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaj2) —to S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)k)extra EUl)total
Σ (1)(2)Total intermediate consumption by industryTotal final uses by typeTotal use
Adjustment items:(3)
—Cif/fob adjustments on exports—only exportsonly exports
—Direct purchases abroad by residents—only final consumption expenditure of householdsonly final consumption expenditure of households
—Purchases on the domestic territory by non-resident—only final consumption expenditure of households and exportsonly final consumption expenditure of households and exports
Σ (2) + Σ (3)(4)
—Compensation of employeesWages and salaries(5)———
—Other taxes less subsidies on production———
—Consumption of fixed capital———
—Operating surplus, net———
—Operating surplus, gross———
—Mixed income, gross———
Gross value added at basic prices(6)———
Total output at basic prices(7)———
Supplementary voluntary data:(8)(2)
—Gross fixed capital formation—
—Gross fixed capital stock—
—Hours worked (in thousands)—
Table 17 —Symmetric input-output table at basic prices(product by product)(current prices)n=64Industry by industry provided that industry by industry is a good approximation of product by product.Transmission of the two additional tables mentioned below is compulsory in current prices:symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row "use of imported products", row-blocks (3) and (4))symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)).Only for the subtable for domestic output.On a voluntary basis.Imports and exports should be broken down into:j)S.21 Member States and institutions and bodies of the European Union,j1)S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area,j2)S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), andk)S.22 Non-member countries and international organisations non-resident in the European Union,taking into account:EMU and EU breakdowns should represent the actual composition at the end of each reference period ("evolving composition");Member States whose currency is the euro have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States whose currency is not the euro should provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary;data should be provided in CUP.The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports (fob) by products do not include purchases on the domestic territory by non-residents.Transmission of all symmetric input-output tables in previous year's prices is voluntary.
Products1 2 3 …… nΣ (1)Final usesa) b) c) d) e) f) g) h) i) j) k) l)Σ (3)Σ (1) + Σ (3)
(1)(2)(3)(4)(5)
Products123...n(1)Intermediate consumption at basic prices (product by product)Final uses at basic prices:Final consumption expenditure:a)by householdsb)by NPISHc)by general governmentd)totalGross capital formation:e)gross fixed capital formationf)changes in inventoriesg)changes in valuablesh)changes in inventories and valuablesi)totalExports:j)intra EUj1) —to S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro areaj2) —to S.xx (S.21-S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area)k)extra EUl)total
Σ (1)(2)Total intermediate consumption at basic prices by productFinal use by type at basic pricesTotal use at basic prices
Use of imported productsTotal intermediate consumption of imported products by product, cifFinal use of imported products, cifTotal imports
Taxes less subsidies on products(3)Taxes less subsidies on products by productTaxes less subsidies on products by type of final useTotal taxes less subsidies on products
Σ (1) + (3)(4)Total intermediate consumption at purchasers' prices by productTotal final uses by type at purchasers' pricesTotal use at purchasers' prices
—Compensation of employeesWages and salaries(5)
—Other taxes less subsidies on production———
—Consumption of fixed capital———
—Operating surplus, net———
—Operating surplus, gross———
—Mixed income, gross———
Gross value added at basic prices(6)———
Total output at basic prices(7)———
Imports intra EU cif(8)
—imports from S.2I Member States whose currency is the euro, the European Central Bank and other institutions and bodies of the euro area (cif)———
—imports from S.xx (S.21 - S.2I) Member States whose currency is not the euro and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area) (cif)———
Imports extra EU cif———
Σ (8)(9)Imports cif by product
Total supply at basic prices(10)Supply at basic prices by product
Table 20 —Cross classification of fixed assets by industry and by asset (stocks)A*21 compulsoryA*38/A*64: on a voluntary basisIf no breakdown is indicated, that means total economy.
CodeList of variablesBreakdown IndustriesCurrent replacement costsPrevious year’s replacement costs
AN.11g1.Fixed assets, grossxx
AN.111g2.Dwellings, grossA*21/A*38/A*64xx
AN.112g3.Other buildings and structures, grossA*21/A*38/A*64xx
AN.113g+AN.114g4.Machinery and equipment, gross + weapon systems, grossA*21/A*38/A*64xx
AN.1131g5.Transport equipment, grossA*21/A*38/A*64xx
AN.1132g6.ICT equipment, grossxx
AN.11321g7.Computer hardware, grossxx
AN.11322g8.Telecommunications equipment, grossxx
AN.1139g+AN.114g9.Other machinery and equipment, gross + weapon systems, grossxx
AN.115g10.Cultivated biological resources, grossA*21/A*38/A*64xx
AN.117g11.Intellectual property products, grossxx
AN.1173g12.Computer software and databases, grossxx
AN.11n13.Fixed assets, netxx
AN.111n14.Dwellings, netA*21/A*38/A*64xx
AN.112n15.Other buildings and structures, netA*21/A*38/A*64xx
AN.113n+AN.114n16.Machinery and equipment, net + weapon systems, netA*21/A*38/A*64xx
AN.1131n17.Transport equipment, netA*21/A*38/A*64xx
AN.1132n18.ICT equipment, netxx
AN.11321n19.Computer hardware, netxx
AN.11322n20.Telecommunications equipment, netxx
AN.1139n+AN.114n21.Other machinery and equipment, net + weapon systems, netxx
AN.115n22.Cultivated biological resources, netA*21/A*38/A*64xx
AN.117n23.Intellectual property products, netxx
AN.1173n24.Computer software and databases, netxx
Table 22 —Cross classification of gross fixed capital formation (GFCF) by industry and by asset (transactions)A*21 compulsoryA*38/A*64: on a voluntary basisIf no breakdown is indicated, that means total economy.On a voluntary basis for reference years before 2000. For reference years from 2000 onwards on a compulsory basis.Data in previous year’s prices not to be provided for reference year 1995.
CodeList of variablesBreakdown IndustriesCurrent pricesPrevious year’s prices and chain-linked volumes
P.51g_AN.111.GFCF in fixed assetsxx
P.51g_AN.1112.GFCF in dwellingsA*21/A*38/A*64xx
P.51g_AN.1123.GFCF in other buildings and structuresA*21/A*38/A*64xx
P.51g_AN.113+AN.1144.GFCF in machinery and equipment + weapon systemsA*21/A*38/A*64xx
P.51g_AN.11315.GFCF in transport equipmentA*21/A*38/A*64xx
P.51g_AN.11326.GFCF in ICT equipmentxx
P.51g_AN.113217.GFCF in computer hardwarexx
P.51g_AN.113228.GFCF in telecommunications equipmentxx
P.51g_AN.1139+AN.1149.GFCF in other machinery and equipment + weapon systemsxx
P.51g_AN.11510.GFCF in cultivated biological resourcesA*21/A*38/A*64xx
P.51g_AN.11711.GFCF in intellectual property productsxx
P.51g_AN.117312.GFCF in computer software and databasesxx
Table 26 —Balance sheets for non-financial assetsUnit: current pricesData for reference years before 2012 to be transmitted on a voluntary basis. Transmission for reference years from 2012 onwards is compulsory.Data for reference years before 2000 to be transmitted on a voluntary basis. Data for reference years 2000 —2011 on a compulsory basis only for total economy. Transmission is compulsory for total economy and for institutional sectors for reference years from 2012 onwards.On a voluntary basis.First transmission in 2017.
CodeList of variablesBreakdownSectors
AN.11.Produced non-financial assetsS.1, S.11, S.12, S.13, S.14 + S.15
AN.11+AN.122.Fixed assets + InventoriesS.1, S.11, S.12, S.13, S.14 + S.15
AN.113.Fixed assetsS.1, S.11, S.12, S.13, S.14 + S.15
AN.1114.DwellingsS.1, S.11, S.12, S.13, S.14 + S.15
AN.1125.Other buildings and structuresS.1, S.11, S.12, S.13, S.14 + S.15
AN.11216.Buildings other than dwellingsS.1, S.11, S.12, S.13, S.14 + S.15
AN.11227.Other structuresS.1, S.11, S.12, S.13, S.14 + S.15
AN.113+AN.1148.Machinery and equipment + Weapons systemsS.1, S.11, S.12, S.13, S.14 + S.15
AN.1159.Cultivated biological resourcesS.1, S.11, S.12, S.13, S.14 + S.15
AN.11710.Intellectual property productsS.1, S.11, S.12 S.13, S.14 + S.15
AN.117111.Research and developmentS.1, S.11, S.12, S.13, S.14 + S.15
AN.117212.Mineral exploration and evaluationS.1, S.11, S.12, S.13, S.14 + S.15
AN.117313.Computer software and databasesS.1, S.11, S.12, S.13, S.14 + S.15
AN.117414.Entertainment, literary or artistic originalsS.1, S.11, S.12, S.13, S.14 + S.15
AN.117915.Other intellectual property productsS.1, S.11, S.12, S.13, S.14 + S.15
AN.1216.InventoriesS.1, S.11, S.12, S.13, S.14 + S.15
AN.1317.ValuablesS.1, S.11, S.12, S.13, S.14 + S.15
AN.218.Non-produced non-financial assetsS.1, S.11, S.12, S.13, S.14 + S.15
AN.2119.Natural resourcesS.1, S.11, S.12, S.13, S.14 + S.15
AN.21120.LandS.1, S.11, S.12, S.13, S.14 + S.15
AN.21221.Mineral and energy reservesS.1, S.11, S.12, S.13, S.14 + S.15
AN.213 + AN.21422.Non-cultivated biological resources and water resourcesS.1, S.11, S.12, S.13, S.14 + S.15
AN.21523.Other natural resourcesS.1, S.11, S.12, S.13, S.14 + S.15
AN.2224.Contracts, leases and licencesS.1, S.11, S.12, S.13, S.14 + S.15
AN.2325.Purchases less sales of goodwill and marketing assetsS.1, S.11, S.12, S.13, S.14 + S.15
Table 27—Quarterly financial accounts of general governmentMember States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data, when they first start to transmit table 27. Member States shall inform the Commission (Eurostat) of any changes to this initial description when they communicate the revised data.General government subsector breakdown:S.13 General governmentS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Consolidation:S.13 Consolidated and non-consolidatedother subsectors: consolidated.Counterpart information — counterpart sectors and subsectors:S.11 Non-financial corporationsS.12 Financial corporationsS.128+S.129 Insurance corporations and pension fundsS.14+S.15 Households and non-profit institutions serving householdsS.2 Rest of the world.On a voluntary basis.Counterpart information/transactionsCounterpart information/balance
CodeTransaction/balanceAssets/liabilitiesSectors and subsectors
FFinancial transactionsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.1Monetary gold and special drawing rights (SDRs)Assets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.2Currency and depositsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.21CurrencyLiabilitiesS.1311
F.3Debt securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.31Short-term securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.32Long-term securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.4LoansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.41Short-term loansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.42Long-term loansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.5Equity and investment fund sharesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.51EquityAssetsS.13
F.52Investment fund shares/unitsAssetsS.13
F.6Insurance, pensions and standardised guaranteesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.61Non-life insurance technical reservesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.63+F.64+F.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.66Provisions for calls under standardised guaranteesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.7Financial derivatives and employee stock optionsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.8Other accounts receivable / payableAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
LEBalanceAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.1Monetary gold and special drawing rights (SDRs)Assets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.2Currency and depositsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.21CurrencyLiabilitiesS.1311
AF.3Debt securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.31Short-term securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.32Long-term securitiesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.4LoansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.41Short-term loansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.42Long-term loansAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.5Equity and investment fund sharesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.51EquityAssetsS.13
AF.52Investment fund shares/unitsAssetsS.13
AF.6Insurance, pension and standardised guaranteesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.61Non-life insurance technical reservesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.63+AF.64+AF.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.66Provisions for calls under standardised guaranteesAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.7Financial derivatives and employee stock optionsAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.8Other accounts receivable/payableAssets/liabilitiesS.13, S.1311, S.1312, S.1313, S.1314
F.31Short-term securitiesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
F.32Long-term securitiesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
F.41Short-term loansAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.14+S.15, S.2
F.41Short-term loansLiabilitiesS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
F.42Long-term loansAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.14+S.15, S.2
F.42Long-term loansLiabilitiesS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
F.5Equity and investment fund sharesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
AF.31Short-term securitiesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
AF.32Long-term securitiesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
AF.41Short-term loansAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128 +S.129, S.14+S.15, S.2
AF.41Short-term loansLiabilitiesS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128 +S.129, S.2
AF.42Long-term loansAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128 +S.129, S.14+S.15, S.2
AF.42Long-term loansLiabilitiesS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128 +S.129, S.2
AF.5Equity and investment fund sharesAssetsS.1311 and S.1314 vis-à-vis:S.11, S.12, S.128+S.129, S.2
Table 28 —Quarterly government debt (Maastricht debt) for general governmentLevel at face value outstanding at end of quarter.General government subsector breakdown:S.13 General governmentS.1311 Central governmentS.1312 State governmentS.1313 Local governmentS.1314 Social security funds.Subsector data should be consolidated within each subsector but not between subsectors.
CodeLiabilitiesSectors and subsectors
GDTotalS.13, S.1311, S.1312, S.1313, S.1314
AF.2Currency and depositsS.13, S.1311, S.1312, S.1313, S.1314
AF.21CurrencyS.13, S.1311, S.1312, S.1313, S.1314
AF.22 + AF.29DepositsS.13, S.1311, S.1312, S.1313, S.1314
AF.3Debt securitiesS.13, S.1311, S.1312, S.1313, S.1314
AF.31Short-termS.13, S.1311, S.1312, S.1313, S.1314
AF.32Long-termS.13, S.1311, S.1312, S.1313, S.1314
AF.4LoansS.13, S.1311, S.1312, S.1313, S.1314
AF.41Short-termS.13, S.1311, S.1312, S.1313, S.1314
AF.42Long-termS.13, S.1311, S.1312, S.1313, S.1314
Table 29 —Accrued-to-date pension entitlements in social insuranceSuch other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.Schemes organised by general government for its current and former employees.These are non-autonomous defined benefit schemes whose pension entitlements are recorded in the core national accounts.Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.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.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. The cells shown as █ are not applicable; the cells in ▒ will contain data which is not in the core national accounts.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.Data for reference year 2012 are to be transmitted on a voluntary basis. Transmission of data for reference years from 2015 onwards is compulsory.Opening balance sheetChanges in pension entitlements due to transactionsChanges in pension entitlements due to other flowsClosing balance sheetRelated indicators
Rela-tionsCodeRow NoRecordingCore national accountsNot in the core national accountsTotal pension schemesCounter-parts: Pension entitlements of non-resident households
Pension managerNon-general governmentGeneral government
Defined contribution schemesDefined benefit schemes and other non-defined contri-bution schemesTotalDefined contribution schemesDefined benefit schemes for general government employees
Classified in financial corporationsClassified in general governementClassified in general governmentSocial security pension schemes
CodeXPC1WXPB1WXPCB1WXPCGXPBG12XPBG13XPBOUT13XP1314XPTOTXPTOTNRH
Column numberABCDEFGHIJ
XAF63LS1Pension entitlements
Σ 2.1 to 2.4 – 2.5XD61p2Increase in pension entitlements due to social contributions
XD61112.1Employer actual social contributions
XD61212.2Employer imputed social contributions
XD61312.3Household actual social contributions
XD61412.4Household social contribution supplements
XD61SC2.5Less: Pension scheme service charges
XD6193Other (actuarial) change of pension entitlements in social security pension schemes
XD62p4Reduction in pension entitlements due to payment of pension benefits
2 + 3 — 4XD85Changes in pension entitlements due to social contributions and pension benefits
XD816Transfers of pension entitlements between schemes
XD827Change in entitlements due to negotiated changes in scheme structure
XK78Changes in entitlements due to revaluations
XK59Changes in entitlements due to other changes in volume
1+ Σ 5 to 9XAF63LE10Pension entitlements
XP111Output