(1) Article 6 is amended as follows: (a) paragraph 1 is replaced by the following: "1. In so far as a national statistical system necessitates major adaptations for the application of Regulation (EU) 2023/734 of the European Parliament and of the Council Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (OJ L 97, 5.4.2023, p. 1 ).";----------------------Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (OJ L 97, 5.4.2023, p. 1 ).";(b) paragraph 3 is replaced by the following: "3. For the purposes set out in paragraphs 1 and 2, the Member States concerned shall present a duly justified request to the Commission not later than 26 July 2023 ."
(2) Annex A is amended in accordance with Annex I to this Regulation; (3) Annex B is replaced by the text set out in Annex II to this Regulation.
Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance)
(1) in paragraph 1.51, point (b) is replaced by the following: "(b) expenditures on weapon systems that meet the general definition of assets have been classified as fixed capital formation, rather than intermediate consumption;";
(2) in paragraph 1.51, point (h) is replaced by the following: "(h) the treatment of super-dividends paid by public corporations has been clarified, i.e. they are to be considered as exceptional payments and treated as withdrawals from equity;";
(3) in paragraph 1.118, the label of the diagram is replaced by the following: "Diagram 1.1 - A diagram of the sequence of accounts"; (4) in paragraph 3.98, the introductory wording is replaced by the following: "Final consumption expenditure (P.3) by general government includes two categories, similar to those recorded for NPISHs:"; (5) paragraph 3.105 is replaced by the following: "3.105 Alternatively individual consumption expenditure of general government corresponds to division 15 of the classification of individual consumption by purpose (Coicop), which includes the following groups: 15.1 Housing (equivalent to COFOG group 10.6) 15.2 Health (equivalent to COFOG groups 7.1 to 7.4) 15.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2) 15.4 Education (equivalent to COFOG groups 9.1 to 9.6) 15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).";
(6) paragraph 3.124 is replaced by the following: "3.124 Definition : gross fixed capital formation (P.51g) consists of resident producers’ acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.";(7) in paragraph 3.132, point (c) is replaced by the following: "(c) computer software and databases to be used in production for more than one year;";
(8) paragraph 3.138 is replaced by the following: "3.138 Costs of ownership transfer can apply to both produced assets, including fixed assets, and non-produced assets, such as land. These costs are included in the purchasers’ prices in the case of produced assets. They are separated from the purchases and sales themselves in the case of land and other non-produced assets, and recorded under a separate heading (P.512) in the classification of gross fixed capital formation."; (9) in paragraph 3.181, the last sentence is replaced by the following: "The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser."; (10) in paragraph 4.40, the third sentence is deleted; (11) paragraph 4.50 is replaced by the following: "4.50 Interest is recorded on an accrual basis, that is, interest is recorded as accruing continuously over time to the creditor on the amount of principal outstanding. The interest accruing in each accounting period must be recorded whether it is actually paid or added to the principal outstanding. When it is not paid, the increase in the principal is recorded in the financial account as an acquisition of a financial asset by the creditor and an equal acquisition of a liability by the debtor."; (12) in paragraph 4.82, the text "In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined." is replaced by the following: "In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as pay-as-you-earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined."; (13) in paragraph 4.93, point (a) is replaced by the following: "(a) social contributions paid by persons who are not legally obliged to contribute to a social security fund;";
(14) paragraph 5.235 is replaced by the following: "5.235 FISIM accrued but not yet paid is included with the corresponding financial instrument and prepayment of insurance premiums is included in insurance technical reserves (F.61); in neither case is there an entry in trade credits and advances."; (15) in paragraph 5.236, point (c) is replaced by the following: "(c) rental of buildings accruing over time; and";
(16) paragraph 7.88 is replaced by the following: "7.88 The market value of forwards can switch between positive (asset) and negative (liability) positions depending on price movements in the underlying items and thus they can switch being assets and liabilities for the writers and holders. Some forwards operate on margin payments, where profits or losses are settled daily; in these cases the balance sheet value will be zero."; (17) in paragraph 8.09, table 8.1 is replaced by the following: "Table 8.1 Synoptic presentation of the accounts, balancing items and main aggregates Accounts Balancing items Main aggregates Full sequence of accounts for institutional sectors Current accounts I. Production account I. Production account B.1g Value added, gross Gross domestic product (GDP) II. Distribution and use of income accounts II.1 Primary distribution of income accounts II.1.1 Generation of income account B.2g B.3g Operating surplus, gross Mixed income, gross II.1.2 Allocation of primary income account II.1.2.1 Entrepreneurial income account B.4g Entrepreneurial income, gross II.1.2.2 Allocation of other primary income account B.5g Balance of primary incomes, gross Gross national income (GNI) II.2 Secondary distribution of income account B.6g Disposable income, gross Gross national disposable income II.3 Redistribution of income in kind account B.7g Adjusted disposable income, gross II.4 Use of income account II.4.1 Use of disposable income account B.8g Saving, gross Gross national saving II.4.2 Use of adjusted disposable income account Accumulation accounts III. Accumulation accounts III.1 Capital account III.1.1 Change in net worth due to saving and capital transfers account B.101 Change in net worth due to saving and capital transfers III.1.2 Acquisition of non-financial assets account B.9 Net lending/net borrowing III.2 Financial account B.9F Net lending/net borrowing III.3 Other changes in assets account III.3.1 Other changes in volume of assets account B.102 Changes in net worth, due to other changes in volume of assets III.3.2 Revaluation accounts B.103 Changes in net worth due to nominal holding gains/losses III.3.2.1 Neutral holding gains/losses account B.1031 Changes in net worth due to neutral holding gains/losses III.3.2.2 Real holding gains/losses account B.1032 Changes in net worth due to real holding gains/losses Balance sheets IV. Balance sheets IV.1 Opening balance sheet B.90 Net worth National worth IV.2 Changes in balance sheet B.10 Changes in net worth, total Changes in national worth IV.3 Closing balance sheet B.90 Net worth National worth Transaction accounts 0. Goods and services account Rest of the world account (external transactions account) Current account V. Rest of the world account V.I External account of goods and services B.11 External balance of goods and services External balance of goods and services V.II External account of primary income and current transfers B.12 Current external balance Current external balance Accumulation accounts V.III External accumulation accounts V.III.1 Capital account V.III.1.1 Changes in net worth due to current external balance and capital transfers account B.101 Changes in net worth due to current external balance and capital transfers V.III.1.2 Acquisition of non-financial assets account B.9 Net lending/net borrowing V.III.2 Financial account B.9F Net lending/net borrowing Net lending/net borrowing V.III.3 Other changes in assets account V.III.3.1 Other changes in volume of assets account B.102 Changes in net worth, due to other changes in volume of assets V.III.3.2 Revaluation accounts B.103 Changes in net worth, due to nominal holding gains/losses Balance sheets V.IV External assets and liabilities account V.IV.1 Opening balance sheet B.90 Net worth Net external financial position V.IV.2 Changes in balance sheet B.10 Changes in net worth V.IV.3 Closing balance sheet B.90 Net worth Net external financial position" (18) paragraph 9.61 is replaced by the following: "9.61 However, the analytical properties of product-by-product tables and industry-by-industry tables do not differ significantly. The differences between product-by-product tables and industry-by-industry tables are caused by the existence of a generally limited amount of secondary production. In practice, analytical uses of input-output tables implicitly assume an industry technology, no matter how the tables have originally been compiled. Furthermore, in practice, any product-by-product table is a manipulated industry-by-industry table, as it still contains all the KAU and enterprise characteristics of the supply and use tables."; (19) paragraph 10.27 is replaced by the following: "10.27 For transactions in services it is frequently more difficult to specify the characteristics which determine the physical units, and differences of opinion may arise concerning the criteria to be used. This difficulty may concern important industries such as financial intermediation services, wholesale and retail trade, services to enterprises, education, research and development, health or recreation. The choice of physical units for such activities is presented in Handbook on prices and volume measures in national accounts Eurostat, Handbook on prices and volume measures in national accounts, 2016."; ----------------------Eurostat, Handbook on prices and volume measures in national accounts, 2016."; (20) in paragraph 10.56, the second footnote is replaced by the following: "Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012."; (21) in paragraph 14.06, the second sentence is replaced by the following: "FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16)."; (22) in paragraph 15.27, the text "This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset." is replaced by the following: "This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset."; (23) in paragraph 15.31, table 15.4 is replaced by the following: "Table 15.4 The recording of the use and purchase of non-financial assets, by type of transaction and flow Type of transaction / other economic flow Type of use/purchase and type of asset and type of payment Intermediate consumption Operating lease of produced assets, e.g. machines and intellectual property rights Regular payments by corporations for the delivery of water FISIM services related to the provision of a financial lease Consumption of fixed capital Only for produced assets, and for the economic owner Final consumption expenditure Operating lease of consumer durables Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement Purchase of non-financial assets Fixed capital formation Purchase of produced assets, including when financed via a financial lease Acquisition of natural resources Purchase of a natural resource, including the right to use to extinction Purchase of the right to use a natural resource for an extended period, e.g. a fishing quota Acquisition of other non-produced assets Transferable time-share arrangements Purchase of a contract transferable to a third party Contracts for future production, for example contracts with footballers and writers Payment as property income: rent Resource lease, i.e. payment for short-term use of natural resource Regular payments for the right to extract water Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan Income transfer Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme Emission permits issued by the government to control total emissions Other taxes on production Financial transaction: loan Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan Other change in volume of assets Exhaustion of natural resources by the owner Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources) Change in the price of assets Expiry of contracts, licences and permits recorded as assets" (24) paragraph 15.32 is replaced by the following: "15.32 When governments restrict the number of cars entitled to operate as taxis or limit the number of casinos by issuing permits, for example, they are in effect creating monopoly profits for the approved operators and recovering some of the profits as the fee. Such fees are recorded as other taxes on production. This principle applies to all cases where government issues permits to limit the number of units operating in a particular field where the limit is fixed arbitrarily and is not dependent only on qualifying criteria."; (25) paragraph 15.35 is replaced by the following: "15.35 The permit to undertake specific activities as an asset first appears in the other changes in the volume of assets account. Changes in value, both up and down, are recorded in the revaluation account of the acquirer."; (26) in paragraph 16.67, table 16.1 is replaced by the following: "Table 16.1 Non-life insurance Uses Resources S.1 S.15 S.14 S.13 S.12 S.11 S.11 S.12 S.13 S.14 S.15 S.1 Corresponding entries of the Corresponding entries of the Total Goods and services account Rest of the world account Total economy NPISHs Households General government Financial corporations Non-financial corporations Transactions and balancing items Non-financial corporations Financial corporations General government Households NPISHs Total economy Rest of the world Goods and services account Total External account 0 0 P.62 Exports in services 0 0 0 0 P.72 Imports in services 0 0 Production account 6 6 P.1 Output 6 6 6 4 0 4 0 3 0 0 1 P.2 Intermediate consumption 4 4 Distribution of primary income account 6 6 6 D.441 Property income attributable to insurance policy holders 5 0 0 1 0 6 0 6 Secondary distribution of income account 44 1 43 0 31 4 0 8 D.711 Net non-life insurance premiums 44 44 44 45 0 45 45 D.721 Non-life insurance claims 6 0 1 35 0 42 3 45 Use of disposable income account 2 2 2 P.3 Final consumption expenditure 2 2 Financial balance sheet (opening) 74 0 74 40 0 9 25 AF.61 Non-life insurance technical reserves 74 74 74 Financial balance sheet (closing) 81 0 81 0 44 0 11 25 AF.61 Non-life insurance technical reserves 81 81 81 Financial transaction 7 0 7 0 4 0 2 1 F.61 Non-life insurance technical reserves 7 7 7 Revaluation account 0 0 0 0 0 0 0 0 AF.61 Non-life insurance technical reserves 0 0 0 "(27) paragraph 17.148 is replaced by the following: "17.148 If government assumes the responsibility for pension provision for the employees of a non-government unit through an explicit transaction, any payment by the non-government unit needs to be recorded as pre-paid social contributions (F.89). There is further discussion of this type of arrangement in paragraphs 20.273 to 20.275."; (28) paragraph 17.165 is replaced by the following: "17.165 The discount rate applied to estimates of future pension benefits in the case of accrued-to-date entitlements is one of the most important assumptions to be made in the modelling of pension schemes, since its accumulated impact over many decades can be very large. The discount rate from a chosen approach may change over time, which would lead to revaluations in the accounts."; (29) in paragraph 18.26, the footnote is replaced by the following: "United Nations, International merchandise trade statistics: Concepts and definitions, 2010."; (30) in paragraphs 20.57, 20.63 and 20.65, the words "(excluding social security)" are replaced by the words "(excluding social security funds)"; (31) in paragraph 20.76, the table is replaced by the following: "Total revenue = total taxes D.2 + D.5 + D.91 + net social contributions D.61 + total sales of goods and services P.11 + P.12 + P.131 + other current revenue D.39 + D.4 + D.7 + other capital revenue D.92 + D.99" (32) paragraph 20.77 is replaced by the following: "20.77 Total taxes comprise taxes on production and imports (D.2), current taxes on income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions consist of actual social contributions (employers’ actual social contributions (D.611) and households’ actual social contributions (D.613)), employers’ imputed social contributions (D.612) and households’ social contribution supplements (D.614) less social insurance scheme service charges (D.61SC)."; (33) in paragraph 20.84, box 20.1 is replaced by the following: "Box 20.1 — From the ESA central framework to GFS transactions and aggregates ESA resources ESA GFS revenue P.1 Output, of which Market output (P.11) Sales of goods and services Output for own final use (P.12) Sales of goods and services Non-market output (P.13), of which: Payments for non-market output (P.131)
Sales of goods and services Non-market output, other (P.132)
Not accounted for in total revenue D.2 Taxes on production and imports (receivable) Total taxes D.3 Subsidies (receivable) Other current revenue D.4 Property income Other current revenue D.5 Current taxes on income and wealth Total taxes D.61 Net social contributions Net social contributions D.7 Other current transfers Other current revenue D.91r Capital taxes (receivable) Total taxes D.92r Investment grants (receivable) Other capital revenue D.99r Other capital transfers (receivable) Other capital revenue ESA uses and capital transactions ESA GFS expenditure P.2 Intermediate consumption Intermediate consumption D.1 Compensation of employees Compensation of employees D.2 Taxes on production and imports (payable) Other current expenditure D.3 Subsidies (payable) Subsidies D.41 Interest Interest D.4 Property income (excluding D.41) Other current expenditure D.5 Current taxes on income Other current expenditure D.62 Social benefits other than social transfers in kind Social benefits other than social transfers in kind D.632 Social transfers in kind via market producers Social transfers in kind via market producers D.7 Other current transfers Other current expenditure D.8 Adjustment for the change in pension entitlements Other current expenditure P.31 Individual consumption expenditure on market output Social transfers in kind via market producers P.31 Individual consumption expenditure on non-market output Not accounted for in total expenditure P.32 Collective consumption expenditure Not accounted for in total expenditure P.5 Gross capital formation Capital expenditure NP Acquisition less disposal of non-produced assets Capital expenditure D.92p Investment grant (payable) Capital expenditure D.99p Other capital transfers (payable) Capital expenditure In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why. The ESA central framework The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs. Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government. Final individual consumption expenditure of households provided directly by government on a non-market basis is also measured by its production costs. As a result, two types of flows are "imputed" in the ESA accounts of government: (1) on the resources side, the non-market output, other (P.132) recorded in the production account; (2) on the uses side, the actual final consumption (P.4) and the social transfers in kind — non-market production (D.631). They are recorded in the redistribution of income in kind account, and in the use of adjusted disposable income account.
Each imputed flow is equal to the sum of actual flows: the production costs. These two types of imputed flows, on the resource side and on the uses side, balance in the ESA sequence of accounts. The ESA GFS presentation of statistics The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind. Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9). The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government. P.3 = P.132 + D.632" (34) paragraph 20.90 is replaced by the following: "20.90 Subsidies received by government units consist only of other subsidies on production. When received by producing entities belonging to general government, subsidies on products are included in the valuation of the output and sales at basic prices."; (35) paragraph 20.130 is replaced by the following: "20.130 The repurchase by a unit of a liability is recorded as redemption in liabilities and not as an acquisition of assets. Likewise, at a subsector or sector level, the purchase by a government unit of a liability issued by another unit of the subsector in question will be presented in the consolidated presentation, as redemption of liability by that subsector or sector."; (36) paragraph 20.158 is replaced by the following: "20.158 Taxes or subsidies paid by one government unit or entity to another are not to be consolidated. Taxes or subsidies on products cannot be consolidated in the system because there is no counterpart sector transactor in the ESA for such transactions; the relevant amounts are not separately recognised as expenditure and revenue (respectively) and are instead included in, or excluded from, the value of the intermediate consumption or of the sales."; (37) paragraph 21.22 is replaced by the following: "21.22 The valuations of assets at fair value not only provide a better picture of the balance sheet than valuations at historic cost but they also generate more data on holding gains/losses."; (38) paragraph 22.13 is replaced by the following: "22.13 In Coicop, 15 main categories are distinguished: (a) food and non-alcoholic beverages; (b) alcoholic beverages, tobacco and narcotics; (c) clothing and footwear; (d) housing, water, electricity, gas and other fuels; (e) furnishings, household equipment and routine household maintenance; (f) health; (g) transport; (h) information and communication; (i) recreation, sport and culture; (j) education services; (k) restaurants and accommodation services; (l) insurance and financial services; (m) personal care, social protection and miscellaneous goods and services; (n) individual consumption expenditure of non-profit institutions serving households (NPISHs); and (o) individual consumption expenditure of general government.
The first 13 categories sum up total individual consumption expenditure by households. The last two identify individual consumption expenditure by NPISHs and general government sectors, i.e. their social transfers in kind. Together, all 15 items represent actual final consumption by households."; (39) paragraph 22.14 is replaced by the following: "22.14 The individual consumption expenditure of NPISHs and general government is broken down into five common sub-categories reflecting major policy issues: housing, health, recreation and culture, education, and social protection. These are also Coicop functions for the individual consumption expenditure by households; social protection is a sub-category of category 13, "personal care, social protection and miscellaneous goods and services". As a consequence, Coicop also shows for each of these five common sub-categories, the role of private households, government and NPISHs. For example, it can describe the role of government in providing housing, health and education."; (40) paragraph 22.16 is replaced by the following: "22.16 The classification of government expenditure by function (COFOG) is a major tool for describing and analysing government finance. The 10 major divisions distinguished are: (a) general public services; (b) defence; (c) public order and safety; (d) economic affairs; (e) environmental protection; (f) housing and community amenities; (g) health; (h) recreation, culture and religion; (i) education; and (j) social protection.
The classification is used to classify individual and collective consumption expenditure by the government. However, it also serves to illustrate the role of other types of expenditure such as subsidies, investment grants and social benefits, for pursuing policy purposes."; (41) Chapter 23 is amended as follows: (a) paragraph 23.05 is replaced by the following: "23.05 Apart from COFOG and Coicop, the functional classifications include also COPNI (classification of the purposes of non-profit institutions serving households) and COPP (classification of outlays of producers by purpose). These classifications are used for functional analysis of the expenditure by corporations, government, households and non-profit institutions serving households and for functional satellite accounts."; (b) the table inserted under the heading "Transactions in products (P)" is replaced by the following: "P.1 Output P.11 Market output P.119 Financial intermediation services indirectly measured (FISIM) P.12 Output for own final use P.13 Non-market output P.131 Payments for non-market output P.132 Non-market output, other P.2 Intermediate consumption P.3 Final consumption expenditure P.31 Individual consumption expenditure P.32 Collective consumption expenditure P.4 Actual final consumption P.41 Actual individual consumption P.42 Actual collective consumption P.5 Gross capital formation/P.5n net capital formation P.51g Gross fixed capital formation P.511 Acquisitions less disposals of fixed assets P.5111 Acquisitions of new fixed assets P.5112 Acquisitions of existing fixed assets P.5113 Disposals of existing fixed assets P.512 Costs of ownership transfer on non-produced assets P.51c Consumption of fixed capital (–) P.51c1 Consumption of fixed capital on gross operating surplus (–) P.51c2 Consumption of fixed capital on gross mixed income (–) P.51n Net fixed capital formation P.52 Changes in inventories P.53 Acquisitions less disposals of valuables P.6 Exports of goods and services P.61 Exports of goods P.62 Exports of services P.7 Imports of goods and services P.71 Imports of goods P.72 Imports of services" (c) the text and the table inserted under the heading "Consumer durables" are replaced by the following: "Consumer durables are coded using X as a prefix plus DHHCE (durable household consumption expenditure) plus a one-digit affix for subgroups and two digits for the items. SNA codes XDHHCE1 Furniture and household appliances XDHHCE11 Furniture and furnishings XDHHCE12 Carpets and other floor coverings XDHHCE13 Major household appliances whether electric or not XDHHCE14 Major tools and equipment for house and garden XDHHCE2 Personal transport equipment XDHHCE21 Motor cars XDHHCE22 Motorcycles XDHHCE23 Bicycles XDHHCE24 Animal drawn vehicles XDHHCE3 Recreational and entertainment goods XDHHCE31 Telephone and telefax equipment XDHHCE32 Equipment for the reception, recording and reproduction of sound and pictures XDHHCE33 Photographic and cinematographic equipment and optical instruments XDHHCE34 Information processing equipment XDHHCE35 Major durables for outdoor recreation XDHHCE36 Musical instruments and major durables for indoor recreation XDHHCE4 Other durable goods XDHHCE41 Jewellery, clocks and watches XDHHCE42 Therapeutic medical appliances and equipment" (d) the table inserted under the heading "CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)" is replaced by the following: "01-13 Individual consumption expenditure of households 01 Food and non-alcoholic beverages 01.1 Food 01.2 Non-alcoholic beverages 01.3 Services for processing primary goods for food and non-alcoholic beverages 02 Alcoholic beverages, tobacco and narcotics 02.1 Alcoholic beverages 02.2 Alcohol production services 02.3 Tobacco 02.4 Narcotics 03 Clothing and footwear 03.1 Clothing 03.2 Footwear 04 Housing, water, electricity, gas and other fuels 04.1 Actual rentals for housing 04.2 Imputed rentals for housing 04.3 Maintenance, repair and security of the dwelling 04.4 Water supply and miscellaneous services relating to the dwelling 04.5 Electricity, gas and other fuels 05 Furnishings, household equipment and routine household maintenance 05.1 Furniture, furnishings, and loose carpets 05.2 Household textiles 05.3 Household appliances 05.4 Glassware, tableware and household utensils 05.5 Tools and equipment for house and garden 05.6 Goods and services for routine household maintenance 06 Health 06.1 Medicines and health products 06.2 Outpatient care services 06.3 Inpatient care services 06.4 Other health services 07 Transport 07.1 Purchase of vehicles 07.2 Operation of personal transport equipment 07.3 Passenger transport services 07.4 Transport services of goods 08 Information and communication 08.1 Information and communication equipment 08.2 Software excluding games 08.3 Information and communication services 09 Recreation, sport and culture 09.1 Recreational durables 09.2 Other recreational goods 09.3 Garden products and pets 09.4 Recreational services 09.5 Cultural goods 09.6 Cultural services 09.7 Newspapers, books and stationery 09.8 Package holidays 10 Education services 10.1 Early childhood and primary education 10.2 Secondary education 10.3 Post-secondary non-tertiary education 10.4 Tertiary education 10.5 Education not definable by level 11 Restaurants and accommodation services 11.1 Food and beverage serving services 11.2 Accommodation services 12 Insurance and financial services 12.1 Insurance 12.2 Financial services 13 Personal care, social protection and miscellaneous goods and services 13.1 Personal care 13.2 Other personal effects 13.3 Social protection 13.9 Other services 14 Individual consumption expenditure of non-profit institutions serving households (NPISHs) 14.1 Housing 14.2 Health 14.3 Recreation and culture 14.4 Education 14.5 Social protection 14.6 Other services 15 Individual consumption expenditure of general government 15.1 Housing 15.2 Health 15.3 Recreation and culture 15.4 Education 15.5 Social protection"
"
| Table No | Subject of the tables | Deadline t + months (days where specified) after the reference period | Period covered |
|---|---|---|---|
| 1F | Flash estimates of GDP and employment — quarterly voluntary transmissions | Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days | The latest reported quarter |
| 1Q | National accounts main aggregates — quarterly | 2/(3) | 1995Q1 onwards |
| 1A | National accounts main aggregates — annual | 2/(3) | 1995 onwards |
| 2 | Main aggregates of general government and its subsectors — annual | 3/9 | 1995 onwards |
| 3 | Main aggregates by economic activity — annual | 9/21 | 1995 onwards |
| 5 | Household final consumption expenditure by purpose — annual | 9 | 1995 onwards |
| 6 | Financial accounts by sector (transactions) — annual | 4/9 | 1995 onwards |
| 7 | Balance sheets for financial assets and liabilities by sector — annual | 4/9 | 1995 onwards |
| 8 | Non-financial accounts by sector — annual | 9 | 1995 onwards |
| 801 | Non-financial accounts by sector — quarterly – non-adjusted | 85 days/(3) | 1999Q1 onwards |
| 801SA | Non-financial accounts by sector — quarterly – seasonally and calendar adjusted data | 85 days + 3 working days | 1999Q1 onwards |
| 9 | Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification — annual | 9 | 1995 onwards |
| 10 | Main aggregates by region, NUTS levels 2 and 3 — annual | 12/24 | 2000 onwards |
| 11 | General government expenditure by function (COFOG) — annual | 11 | 1995 onwards |
| 13 | Household accounts by region, NUTS level 2 — annual | 24 | 2000 onwards |
| 15 | Supply table at basic prices, including transformation into purchasers’ prices — annual | 36 | 2010 onwards |
| 16 | Use table at purchasers’ prices — annual | 36 | 2010 onwards |
| 17 | Symmetric input-output table at basic prices — five-yearly | 36 | 2010 onwards |
| 20 | Fixed assets by economic activity and by asset (stocks) — annual | 24 | 2000 onwards |
| 22 | Gross fixed capital formation by economic activity and by asset (transactions) — annual | 9/24 | 1995 onwards |
| 25 | Non-financial accounts of general government — quarterly | 3 | 2002Q1 onwards |
| 26 | Balance sheets for non-financial assets — annual | 24 | 1995 onwards |
| 27 | Financial accounts and balance sheets of general government — quarterly | 85 days/3 | 1999Q1 onwards |
| 28 | General government gross debt (Maastricht debt) — quarterly | 3 | 2000Q1 onwards |
| 28A | General government gross debt (Maastricht debt) structure — annual | 100 days/283 days | Previous 4 reference years |
| 29 | Accrued-to-date pension entitlements in social insurance — three-yearly | 24 | 2012 onwards |
| Code | List of variables | Breakdown | Unit | ||
|---|---|---|---|---|---|
| B.1*g | Gross domestic product at market prices | x | x | CUP, PYP, CLV | |
| Main output aggregates | |||||
| B.1g | Gross value added at basic prices | x | x | A*10 | CUP, PYP, CLV |
| D.21 – D.31 | Taxes less subsidies on products | x | x | CUP, PYP, CLV | |
| D.21 | Taxes on products | o | t+9 | CUP, PYP, CLV | |
| D.31 | Subsidies on products | o | t+9 | CUP, PYP, CLV | |
| Main expenditure aggregates | |||||
| B.1*g | Gross domestic product at market prices | x | x | CUP, PYP, CLV | |
| P.3_S.1 | Total final consumption expenditure | x | x | CUP, PYP, CLV | |
| P.3_S.14 | Household final consumption expenditure (domestic concept) | x | x | CUP, PYP, CLV | |
| Of which | Breakdowns by durability (DUR) | ||||
| x | x | DUR | CUP, PYP, CLV | |
| x | x | DUR | CUP, PYP, CLV | |
| x | x | DUR | CUP, PYP, CLV | |
| x | x | DUR | CUP, PYP, CLV | |
| x | x | DUR | CUP, PYP, CLV | |
| P.3_S.1M | Final consumption expenditure of households and NPISHs (national concept) | x | x | CUP, PYP, CLV | |
| P.3_S.14 | Household final consumption expenditure (national concept) | x | x | CUP, PYP, CLV | |
| P.3_S.15 | Final consumption expenditure of NPISHs | x | x | CUP, PYP, CLV | |
| P.3_S.13 | General government final consumption expenditure | x | x | CUP, PYP, CLV | |
| P.31_S.13 | General government individual consumption expenditure | x | x | CUP, PYP, CLV | |
| P.32_S.13 | General government collective consumption expenditure | x | x | CUP, PYP, CLV | |
| P.41 | Actual individual consumption | x | x | CUP, PYP, CLV | |
| P.5 | Gross capital formation | x | x | CUP, PYP, CLV | |
| P.51g | Gross fixed capital formation | x | x | CUP, PYP, CLV | |
| Of which | Breakdowns by asset type (AN_F6) | ||||
| AN.111 | Dwellings | x | x | AN_F6 | CUP, PYP, CLV |
| AN.112 | Other buildings and structures | x | x | AN_F6 | CUP, PYP, CLV |
| AN.113 + AN.114 | Machinery and equipment + weapon systems | x | x | AN_F6 | CUP, PYP, CLV |
| AN.1131 | Transport equipment | x | x | AN_F6 | CUP, PYP, CLV |
| AN.1132 | ICT equipment | o | t+9 | AN_F6 | CUP, PYP, CLV |
| AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | o | AN_F6 | CUP, PYP, CLV |
| AN.115 | Cultivated biological resources | x | x | AN_F6 | CUP, PYP, CLV |
| AN.117 | Intellectual property products | x | x | AN_F6 | CUP, PYP, CLV |
| P.52 | Changes in inventories | x | x | CUP, PYP | |
| P.53 | Acquisitions less disposals of valuables | x | x | CUP, PYP | |
| P.6 | Exports of goods (fob) and services | x | x | GEO | CUP, PYP, CLV |
| P.61 | Exports of goods | o | o | GEO | CUP, PYP, CLV |
| P.62 | Exports of services | o | o | GEO | CUP, PYP, CLV |
| P.7 | Imports of goods (fob) and services | x | x | GEO | CUP, PYP, CLV |
| P.71 | Imports of goods | o | o | GEO | CUP, PYP, CLV |
| P.72 | Imports of services | o | o | GEO | CUP, PYP, CLV |
| B.11 | External balance of goods and services | x | x | CUP, PYP | |
| B.111 | External balance of goods | o | o | CUP, PYP | |
| B.112 | External balance of services | o | o | CUP, PYP | |
| Main income aggregates | |||||
| B.2g + B.3g | Gross operating surplus and gross mixed income | x | x | CUP | |
| D.2 – D.3 | Taxes on production and imports less subsidies | x | x | CUP | |
| D.2 | Taxes on production and imports | x | x | CUP | |
| D.3 | Subsidies | x | x | CUP | |
| D.1 | Compensation of employees working in resident production (domestic concept) | x | x | A*10 | CUP |
| D.11 | Wages and salaries | x | x | A*10 | CUP |
| D.12 | Employers’ social contributions | x | x | A*10 | CUP |
| POP | x | x | PS | ||
| EMP_NC | x | x | PS | ||
| EEM_NC | x | x | PS | ||
| ESE_NC | x | x | PS | ||
| EMP | Employment in resident production units (domestic concept) | x | x | A*10 | PS, HW |
| o | o | A*10 | JB, FTE | ||
| EEM | Employees in resident production units (domestic concept) | x | x | A*10 | PS, HW |
| o | o | A*10 | JB, FTE | ||
| ESE | Self-employed in resident production units (domestic concept) | x | x | A*10 | PS, HW |
| o | o | A*10 | JB, FTE |
| GEO | Unit with compulsory start year/quarter | |||
|---|---|---|---|---|
| Code | Breakdowns by counterpart area | CUP | PYP | CLV |
| S.21 | Member States, including institutions and bodies of the European Union | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| S.2I | Euro area (Member States and institutions of the euro area) | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| S.21 – S.2I | Intra-EU extra euro area (Member States and institutions not belonging to the euro area) | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| S.212 | Institutions and bodies of the European Union | o | o | o |
| S.22 | Extra-EU | 2008/Q1 | 2012/Q1 | 2012/Q1 |
| Code | Flash estimates | Periodicity | Based on |
|---|---|---|---|
| B.1*g | Gross domestic product at market prices | Q | Volume |
| EMP | Total employment in resident production units | Q | Persons |
|
| Code | Transaction | Notes |
|---|---|---|
| P.1 | Output | |
| P.11 + P.12 | Market output and output for own final use | |
| P.13 | Non-market output | |
| P.131 | Payments for non-market output | |
| Memo: own resource collection costs | compulsory for S.13 from reference year 2004 onwards, | |
| P.132 | Non-market output, other | |
| P.11 + P.12 + P.131 | Market output, output for own final use and payments for non-market output | |
| P.2 | Intermediate consumption | |
| B.1g | Value added, gross | |
| P.51c | Consumption of fixed capital | |
| B.1n | Value added, net | |
| D.1 | Compensation of employees, expenditure | |
| D.29p | Other taxes on production, expenditure | |
| D.39r | Other subsidies on production, revenue | to be reported with a positive sign |
| compulsory only for S.1 from reference year 2004 onwards, | ||
| B.2n | Operating surplus, net | |
| D.2r | Taxes on production and imports, revenue | also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
| D.21r | Taxes on products, revenue | also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
| D.211r | Value added type taxes (VAT), revenue | |
| D.29r | Other taxes on production, revenue | also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
| D.4r | Property income, revenue | |
| D.41r | Interest, revenue | |
| D.42r + D.43r + D.44r + D.45r | Other property income, revenue | |
| D.3p | Subsidies, expenditure | to be reported with a positive sign |
| D.31p | Subsidies on products, expenditure | to be reported with a positive sign |
| D.39p | Other subsidies on production, expenditure | to be reported with a positive sign |
| D.4p | Property income, expenditure | |
| D.4p_S.1311 | of which, to subsector central government (S.1311) | |
| D.4p_S.1312 | of which, to subsector state government (S.1312) | |
| D.4p_S.1313 | of which, to subsector local government (S.1313) | |
| D.4p_S.1314 | of which, to subsector social security funds (S.1314) | |
| D.41p | Interest, expenditure | |
| D.42p + D.43p + D.44p + D.45p | Other property income, expenditure | |
| B.5n | Balance of primary incomes, net | |
| D.5r | Current taxes on income, wealth etc., revenue | |
| D.61r | Net social contributions, revenue | |
| D.611r | Employers’ actual social contributions, revenue | |
| D.613r | Households’ actual social contributions, revenue | |
| D.7r | Other current transfers, revenue | |
| D.7r_S.212 | Other current transfers, revenue, from the institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards; |
| D.74r_S.212 | Current international cooperation, revenue, from the institutions and bodies of the European Union | compulsory for S.13 from reference year 2004 onwards; |
| when used, compulsory at S.13 level from reference year 2004 onwards | ||
| D.5p | Current taxes on income, wealth etc., expenditure | |
| D.62p | Social benefits other than social transfers in kind, expenditure | |
| D.632p | Social transfers in kind — purchased market production, expenditure | |
| D.62p + D.632p | Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure | |
| D.7p | Other current transfers, expenditure | |
| D.7p_S.1311 | of which, to subsector central government (S.1311) | |
| D.7p_S.1312 | of which, to subsector state government (S.1312) | |
| D.7p_S.1313 | of which, to subsector local government (S.1313) | |
| D.7p_S.1314 | of which, to subsector social security funds (S.1314) | |
| compulsory for S.13 from reference year 2004 onwards; | ||
| D.76p | VAT- and GNI-based EU own resources, expenditure | compulsory for S.13 from reference year 2004 onwards; |
| B.6n | Disposable income, net | |
| P.3 | Final consumption expenditure | |
| P.31 | Individual consumption expenditure | |
| P.32 | Collective consumption expenditure | |
| D.8 | Adjustment for the change in pension entitlements | |
| B.8g | Saving, gross | |
| B.8n | Saving, net | |
| D.9r | Capital transfers, revenue | |
| D.9r_S.212 | Capital transfers, revenue, from the institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards; |
| D.91r | Capital taxes, revenue | |
| D.92r + D.99r | Investment grants and other capital transfers, revenue | |
| D.9p | Capital transfers, expenditure | |
| D.9p_S.1311 | of which, to subsector central government (S.1311) | |
| D.9p_S.1312 | of which, to subsector state government (S.1312) | |
| D.9p_S.1313 | of which, to subsector local government (S.1313) | |
| D.9p_S.1314 | of which, to subsector social security funds (S.1314) | |
| D.9p_S.212 | Capital transfers, expenditure, to the institutions and bodies of the European Union | compulsory for S.13 and S.1 from reference year 2004 onwards; |
| D.92p | Investment grants, expenditure | |
| P.5 | Gross capital formation | |
| P.51g | Gross fixed capital formation | |
| P.52 + P.53 | Changes in inventories and acquisitions less disposals of valuables | |
| NP | Acquisitions less disposals of non-financial non-produced assets | |
| P.5 + NP | Gross capital formation and acquisitions less disposals of non-financial non-produced assets | |
| B.9 | Net lending (+) / net borrowing (-) | |
| TE | Total expenditure | |
| TR | Total revenue | |
| D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign. |
| PTC | Total payable tax credits | |
| TC | Payable tax credits that exceed the taxpayer’s liability | |
| Code | List of variables | t+9 months | t+21 months | |||
|---|---|---|---|---|---|---|
| P.1 | Output at basic prices by industry | A*21 | A*64 | x | o | o |
| P.2 | Intermediate consumption at purchaser’s prices by industry | A*21 | A*64 | x | o | o |
| B.1g | Gross value added at basic prices by industry | A*21 | A*64 | x | x | x |
| P.51c | Consumption of fixed capital by industry | A*21 | A*64 | x | x | x |
| B.2n + B.3n | Net operating surplus and net mixed income | A*21 | A*64 | x | ||
| D.29 – D.39 | Other taxes on production less other subsidies on production | A*21 | A*64 | x | ||
| D.1 | Compensation of employees by industry | A*21 | A*64 | x | ||
| D.11 | Wages and salaries | A*21 | A*64 | x |
| Code | List of variables | JB | FTE | |||
|---|---|---|---|---|---|---|
| EMP | Total employment (DC) | x | x | x | o | o |
| EEM | Employees (DC) | x | x | x | o | o |
| ESE | Self-employed (DC) | x | x | x | o | o |
| Code | List of variables | Concept | Unit |
|---|---|---|---|
| P.31_S.14 | Final consumption expenditure of resident and non-resident households on the economic territory | Domestic – DC | CUP, PYP, CLV |
| Of which | Coicop breakdowns | Domestic – DC | CUP, PYP, CLV |
| P.33 | Final consumption expenditure of resident households in the rest of the world | CUP, PYP, CLV | |
| P.34 | Final consumption expenditure of non-resident households on the economic territory | CUP, PYP, CLV | |
| P.31_S.14 | Final consumption expenditure of resident households on the economic territory and abroad | National – NC | CUP, PYP, CLV |
| mandatory | mandatory | ||||||||||||||||||
| voluntary | mandatory | ||||||||||||||||||
| voluntary | mandatory | ||||||||||||||||||
| voluntary | |||||||||||||||||||
| |||||||||||||||||||
| (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) | |||||||||||||||||||
| ESA code (financial instrument) | S.1 | S.11 | S.12 | S.121 + S.122 + S.123 | S.121 | S.122 + S.123 | S.124 | S.125 + S.126 + S.127 | S.128 + S.129 | S.13 | S.1311 | S.1312 | S.1313 | S.1314 | S.14 + S.15 | S.14 | S.15 | S.2 | |
| F.A | Total financial assets | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.1 | Monetary gold and special drawing rights (SDRs) | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.11 | Monetary gold | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.12 | SDRs | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.2 | Currency and deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.21 | Currency | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.22 | Transferable deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.221 | Interbank positions | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.229 | Other transferable deposits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.29 | Other deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.3 | Debt securities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.31 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.32 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.4 | Loans | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.41 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.42 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.5 | Equity and investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.51 | Equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.511 | Listed shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.512 | Unlisted shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.519 | Other equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.52 | Investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.521 | Money market fund shares or units (MMFs) | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.522 | Non-MMF investment fund shares or units | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.6 | Insurance, pension and standardised guarantee schemes | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.61 | Non-life insurance technical reserves | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.62 | Life insurance and annuity entitlements | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |
| F.63 + F.64 + F.65 | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.63 | Pension entitlements | o | o | o | o | o | o | o | o | o | o | o | |||||||
| F.64 | Claims of pension funds on pension managers | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.65 | Entitlements to non-pension benefits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.66 | Provisions for calls under standardised guarantees | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.7 | Financial derivatives and employee stock options | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.71 | Financial derivatives | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.711 | Options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.712 | Forwards | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.72 | Employee stock options | o | o | o | o | ||||||||||||||
| F.8 | Other accounts receivable | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.81 | Trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.89 | Other accounts receivable, excluding trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.L | Total financial liabilities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.1 | Monetary gold and special drawing rights (SDRs) | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.11 | Monetary gold | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.12 | SDRs | x | x | x | x | x | x | x | x | x | x | ||||||||
| F.2 | Currency and deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| F.21 | Currency | x | x | x | x | x | x | x | x | x | x | x | x | ||||||
| F.22 | Transferable deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| F.221 | Interbank positions | o | o | o | o | o | o | o | o | o | o | o | o | o | |||||
| F.229 | Other transferable deposits | o | o | o | o | o | o | o | o | o | o | o | o | o | |||||
| F.29 | Other deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| F.3 | Debt securities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.31 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.32 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.4 | Loans | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.41 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.42 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.5 | Equity and investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.51 | Equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.511 | Listed shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.512 | Unlisted shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.519 | Other equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.52 | Investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | ||||||
| F.521 | Money market fund shares or units (MMFs) | o | o | o | o | o | o | o | o | o | o | ||||||||
| F.522 | Non-MMF investment fund shares or units | o | o | o | o | o | o | o | o | o | o | ||||||||
| F.6 | Insurance, pension and standardised guarantee schemes | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.61 | Non-life insurance technical reserves | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |||
| F.62 | Life insurance and annuity entitlements | x | x | x | x | x | x | x | x | x | x | x | x | x | x | ||||
| F.63 + F.64 + F.65 | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.63 | Pension entitlements | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.64 | Claims of pension funds on pension managers | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |||
| F.65 | Entitlements to non-pension benefits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |
| F.66 | Provisions for calls under standardised guarantees | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |||
| F.7 | Financial derivatives and employee stock options | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.71 | Financial derivatives | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.711 | Options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.712 | Forwards | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| F.72 | Employee stock options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |
| F.8 | Other accounts payable | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.81 | Trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| F.89 | Other accounts payable excluding trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| (B.9F) | Net financial transactions | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| Legend: | |||||||||||||||||||
| x | mandatory at t+9 months | ||||||||||||||||||
| o | voluntary | ||||||||||||||||||
| x | mandatory at t+4 months | ||||||||||||||||||
| x | mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months | ||||||||||||||||||
| x | mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months | ||||||||||||||||||
| x | voluntary for reference years before 2012; mandatory for reference years from 2012 onwards | ||||||||||||||||||
| non-relevant cells | |||||||||||||||||||
| mandatory | mandatory | ||||||||||||||||||
| voluntary | |||||||||||||||||||
| |||||||||||||||||||
| (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) | |||||||||||||||||||
| ESA code (financial instrument) | S.1 | S.11 | S.12 | S.121 + S.122 + S.123 | S.121 | S.122 + S.123 | S.124 | S.125 + S.126 + S.127 | S.128 + S.129 | S.13 | S.1311 | S.1312 | S.1313 | S.1314 | S.14 + S.15 | S.14 | S.15 | S.2 | |
| Assets | |||||||||||||||||||
| AF.A | Total financial assets | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.1 | Monetary gold and special drawing rights (SDRs) | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.11 | Monetary gold | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.12 | SDRs | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.2 | Currency and deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.2 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.21 | Currency | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.22 | Transferable deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.221 | Interbank positions | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.229 | Other transferable deposits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.29 | Other deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.3 | Debt securities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.3 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.31 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.32 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.32 | With remaining maturity of one year or less | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | With remaining maturity of more than one year | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.4 | Loans | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.4 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.4M2 | Of which: Non-performing loans | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.41 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.4D | Of which: Repurchase agreements, securities lending and margin lending | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.42 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.42 | With remaining maturity of one year or less | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.42 | With remaining maturity of more than one year | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.5 | Equity and investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.5 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.51 | Equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.511 | Listed shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.512 | Unlisted shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.519 | Other equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.52 | Investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.521 | Money market fund shares or units (MMFs) | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.522 | Non-MMF investment fund shares or units | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.6 | Insurance, pension and standardised guarantee schemes | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.6 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.61 | Non-life insurance technical reserves | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.62 | Life insurance and annuity entitlements | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |
| AF.63 + AF.64 + AF.65 | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.63 | Pension entitlements | o | o | o | o | o | o | o | o | o | o | o | |||||||
| AF.64 | Claims of pension funds on pension managers | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.65 | Entitlements to non-pension benefits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.66 | Provisions for calls under standardised guarantees | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.7 | Financial derivatives and employee stock options | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.7 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.71 | Financial derivatives | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.711 | Options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.712 | Forwards | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.72 | Employee stock options | o | o | o | o | ||||||||||||||
| AF.8 | Other accounts receivable | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.8 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.81 | Trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.89 | Other accounts receivable, excluding trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| Liabilities | |||||||||||||||||||
| AF.L | Total financial liabilities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.1 | Monetary gold and special drawing rights (SDRs) | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.11 | Monetary gold | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.12 | SDRs | x | x | x | x | x | x | x | x | x | x | ||||||||
| AF.2 | Currency and deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| AF.2 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | |||||
| AF.21 | Currency | x | x | x | x | x | x | x | x | x | x | x | x | ||||||
| AF.22 | Transferable deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| AF.221 | Interbank positions | o | o | o | o | o | o | o | o | o | o | o | o | o | |||||
| AF.229 | Other transferable deposits | o | o | o | o | o | o | o | o | o | o | o | o | o | |||||
| AF.29 | Other deposits | x | x | x | x | x | x | x | x | x | x | x | x | x | |||||
| AF.3 | Debt securities | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.3 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.31 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.31 | Of which: Nominal value | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.32 | Of which: Nominal value | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | With remaining maturity of one year or less | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.32 | With remaining maturity of more than one year | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.4 | Loans | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.4 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.4M2 | Of which: Non-performing loans | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.41 | Short-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.4D | Of which: Repurchase agreements, securities lending and margin lending | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.42 | Long-term | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.42 | With remaining maturity of one year or less | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.42 | With remaining maturity of more than one year | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.5 | Equity and investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.5 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.51 | Equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.511 | Listed shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.512 | Unlisted shares | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.519 | Other equity | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.52 | Investment fund shares or units | x | x | x | x | x | x | x | x | x | x | x | x | ||||||
| AF.521 | Money market fund shares or units (MMFs) | o | o | o | o | o | o | o | o | o | o | ||||||||
| AF.522 | Non-MMF investment fund shares or units | o | o | o | o | o | o | o | o | o | o | ||||||||
| AF.6 | Insurance, pension and standardised guarantee schemes | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.6 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.61 | Non-life insurance technical reserves | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |||
| AF.62 | Life insurance and annuity entitlements | x | x | x | x | x | x | x | x | x | x | x | x | x | x | ||||
| AF.63 + AF.64 + AF.65 | Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.63 | Pension entitlements | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.64 | Claims of pension funds on pension managers | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |||
| AF.65 | Entitlements to non-pension benefits | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |
| AF.66 | Provisions for calls under standardised guarantees | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | |||
| AF.7 | Financial derivatives and employee stock options | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.7 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.71 | Financial derivatives | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.711 | Options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.712 | Forwards | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.72 | Employee stock options | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | |
| AF.8 | Other accounts payable | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.8 | Of which: Domestic currency | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o | o |
| AF.81 | Trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| AF.89 | Other accounts payable excluding trade credits and advances | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| (BF.90) | Net financial worth | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x | x |
| Legend: | |||||||||||||||||||
| x | mandatory at t+9 months | ||||||||||||||||||
| o | voluntary | ||||||||||||||||||
| x | mandatory at t+4 months | ||||||||||||||||||
| x | mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months | ||||||||||||||||||
| x | voluntary for reference years before 2012; mandatory for reference years from 2012 onwards | ||||||||||||||||||
| non-relevant cells | |||||||||||||||||||
| Code | Transactions and balancing items | Sectors | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| P.1 | Output | x | x | x | x | x | x | x | ||
| (P.11 + P.12 + P.131) | Market output, output for own final use and payments for non-market output | x | ||||||||
| P.11 | Market output | x | x | x | x | x | x | x | ||
| P.12 | Output for own final use | x | x | x | x | x | x | x | ||
| P.13 | Non-market output | x | x | x | x | |||||
| P.7 | Imports of goods and services | x | ||||||||
| P.71 | Imports of goods | x | ||||||||
| P.72 | Imports of services | x | ||||||||
| P.72F | Imports of FISIM | o | ||||||||
| (D.21 – D.31) | Taxes less subsidies on products | x | x | |||||||
| P.2 | Intermediate consumption | x | x | x | x | x | x | x | ||
| P.6 | Exports of goods and services | x | ||||||||
| P.61 | Exports of goods | x | ||||||||
| P.62 | Exports of services | x | ||||||||
| P.62F | Exports of FISIM | o | ||||||||
| B.1g | Value added, gross / gross domestic product | x | x | x | x | x | x | x | x | |
| B.11 | External balance of goods and services | x | ||||||||
| P.51c | Consumption of fixed capital | x | x | x | x | x | x | x | ||
| B.1n | Value added, net / net domestic product | x | x | x | x | x | x | x | x | |
| B.1g | Value added, gross / gross domestic product | x | x | x | x | x | x | x | x | |
| D.3 | Subsidies | x | x | x | x | x | x | x | x | |
| D.31 | Subsidies on products | x | x | |||||||
| D.39 | Other subsidies on production | x | x | x | x | x | x | x | ||
| D.1 | Compensation of employees | x | x | x | x | x | x | x | ||
| D.11 | Wages and salaries | x | x | x | x | x | x | x | ||
| D.12 | Employers’ social contributions | x | x | x | x | x | x | x | ||
| D.2 | Taxes on production and imports | x | x | x | x | x | x | x | x | |
| D.21 | Taxes on products | x | x | |||||||
| D.29 | Other taxes on production | x | x | x | x | x | x | x | ||
| (B.2g + B.3g) | Operating surplus, gross, plus mixed income, gross | x | x | x | x | x | x | x | ||
| B.2g | Operating surplus, gross | x | x | x | ||||||
| B.3g | Mixed income, gross | x | x | x | ||||||
| (B.2g + B.3g) | Operating surplus, gross, plus mixed income, gross | x | x | x | x | x | x | x | ||
| B.2g | Operating surplus, gross | x | x | x | ||||||
| B.3g | Mixed income, gross | x | x | x | ||||||
| D.1 | Compensation of employees | x | x | x | x | |||||
| D.11 | Wages and salaries | x | x | x | x | |||||
| D.12 | Employers’ social contributions | x | x | x | x | |||||
| D.2 | Taxes on production and imports | x | x | x | ||||||
| D.21 | Taxes on products | x | x | x | ||||||
| D.211 | Value added type taxes (VAT) | x | x | x | ||||||
| D.212 | Taxes and duties on imports excluding VAT | x | x | x | ||||||
| D.214 | Taxes on products, except VAT and import taxes | x | x | x | ||||||
| D.29 | Other taxes on production | x | x | x | ||||||
| D.4 | Property income | x | x | x | x | x | x | x | x | |
| D.41 | Interest | x | x | x | x | x | x | x | x | |
| D.42 | Distributed income of corporations | x | x | x | x | x | x | x | x | |
| D.421 | Dividends | o | o | o | o | o | o | o | o | |
| D.422 | Withdrawals from the income of quasi-corporations | o | o | o | o | o | o | o | o | |
| D.43 | Reinvested earnings on foreign direct investment (FDI) | x | x | x | x | x | x | x | x | |
| D.43S2I | Reinvested earnings on intra euro area FDI (only for euro area Member States) | x | x | |||||||
| D.43S2X | Reinvested earnings on extra euro area FDI (only for euro area Member States) | x | x | |||||||
| D.43S21 | Reinvested earnings on intra-EU FDI | x | x | |||||||
| D.43S22 | Reinvested earnings on extra-EU FDI | x | x | |||||||
| D.44 | Other investment income | x | x | x | x | x | x | x | x | |
| D.441 | Investment income attributable to insurance policy holders | x | x | x | x | x | x | x | x | |
| D.442 | Investment income payable on pension entitlements | x | x | x | x | x | x | x | x | |
| D.443 | Investment income attributable to collective investment fund shareholders | x | x | x | x | x | x | x | x | |
| D.45 | Rent | x | x | x | x | x | x | x | x | |
| B.4g | Entrepreneurial income, gross | o | x | x | o | o | o | o | ||
| D.41g | Total interest before FISIM allocation | x | x | x | x | x | x | x | x | |
| D.1 | Compensation of employees | x | ||||||||
| D.11 | Wages and salaries | x | ||||||||
| D.12 | Employers’ social contributions | x | ||||||||
| D.3 | Subsidies | x | x | x | ||||||
| D.31 | Subsidies on products | x | x | x | ||||||
| D.39 | Other subsidies on production | x | x | x | ||||||
| D.4 | Property income | x | x | x | x | x | x | x | x | |
| D.41 | Interest | x | x | x | x | x | x | x | x | |
| D.42 | Distributed income of corporations | x | x | x | x | x | ||||
| D.421 | Dividends | o | o | o | o | o | ||||
| D.422 | Withdrawals from the income of quasi-corporations | o | o | o | o | |||||
| D.43 | Reinvested earnings on foreign direct investment (FDI) | x | x | x | x | x | x | x | ||
| D.43S2I | Reinvested earnings on intra euro area FDI (only for euro area Member States) | x | x | |||||||
| D.43S2X | Reinvested earnings on extra euro area FDI (only for euro area Member States) | x | x | |||||||
| D.43S21 | Reinvested earnings on intra-EU FDI | x | x | |||||||
| D.43S22 | Reinvested earnings on extra-EU FDI | x | x | |||||||
| D.44 | Other investment income | x | x | x | x | x | x | x | x | |
| D.441 | Investment income attributable to insurance policy holders | x | x | x | x | x | x | x | x | |
| D.442 | Investment income payable on pension entitlements | x | x | x | x | x | x | x | x | |
| D.443 | Investment income attributable to collective investment fund shareholders | x | x | x | x | x | x | x | x | |
| D.45 | Rent | x | x | x | x | x | x | x | x | |
| B.5g | Balance of primary incomes, gross / national income, gross | x | x | x | x | x | x | x | ||
| D.41g | Total interest before FISIM allocation | x | x | x | x | x | x | x | x | |
| B.5g | Balance of primary incomes, gross / national income, gross | x | x | x | x | x | x | x | ||
| D.5 | Current taxes on income, wealth, etc. | x | x | x | ||||||
| D.51 | Taxes on income | x | x | x | ||||||
| D.59 | Other current taxes | x | x | x | ||||||
| D.6 | Social contributions and benefits | x | x | x | x | x | x | x | x | |
| D.61 | Net social contributions | x | x | x | x | x | x | x | x | |
| D.611 | Employers’ actual social contributions | x | x | x | x | x | x | x | x | |
| D.612 | Employers’ imputed social contributions | x | x | x | x | x | x | x | x | |
| D.613 | Households’ actual social contributions | x | x | x | x | x | x | x | x | |
| D.614 | Households’ social contribution supplements | x | x | x | x | x | x | x | x | |
| D.61SC | Social insurance scheme service charges | x | x | x | x | x | x | x | x | |
| D.62 | Social benefits other than social transfers in kind | x | x | x | x | |||||
| D.63 | Social transfers in kind | x | x | x | ||||||
| D.631 | Social transfers in kind – non-market production | o | o | o | ||||||
| D.632 | Social transfers in kind – purchased market production | o | o | o | ||||||
| D.7 | Other current transfers | x | x | x | x | x | x | x | x | |
| D.71 | Net non-life insurance premiums | x | x | x | x | |||||
| D.72 | Non-life insurance claims | x | x | x | x | x | x | x | x | |
| D.74 | Current international cooperation | x | x | x | ||||||
| D.74A | Of which: payable to/receivable by institutions and bodies of the European Union | x | ||||||||
| D.75 | Miscellaneous current transfers | x | x | x | x | x | x | x | x | |
| D.76 | VAT- and GNI-based EU own resources | x | ||||||||
| D.5 | Current taxes on income, wealth, etc. | x | x | x | x | x | x | x | x | |
| D.51 | Taxes on income | x | x | x | x | x | x | x | ||
| D.59 | Other current taxes | x | x | x | x | x | x | x | x | |
| D.6 | Social contributions and benefits | x | x | x | x | x | x | x | x | |
| D.61 | Net social contributions | x | x | x | x | |||||
| D.611 | Employers’ actual social contributions | x | x | x | x | |||||
| D.612 | Employers’ imputed social contributions | x | x | x | x | |||||
| D.613 | Households’ actual social contributions | x | x | x | x | |||||
| D.614 | Households’ social contribution supplements | x | x | x | x | |||||
| D.61SC | Social insurance scheme service charges | x | x | x | x | |||||
| D.62 | Social benefits other than social transfers in kind | x | x | x | x | x | x | x | x | |
| D.63 | Social transfers in kind | x | x | x | x | |||||
| D.631 | Social transfers in kind – non-market production | o | x | o | o | |||||
| D.632 | Social transfers in kind – purchased market production | o | x | o | o | |||||
| D.7 | Other current transfers | x | x | x | x | x | x | x | x | |
| D.71 | Net non-life insurance premiums | x | x | x | x | x | x | x | x | |
| D.72 | Non-life insurance claims | x | x | x | x | |||||
| D.74 | Current international cooperation | x | x | x | ||||||
| D.74A | Of which: payable to/receivable by institutions and bodies of the European Union | x | x | |||||||
| D.75 | Miscellaneous current transfers | x | x | x | x | x | x | x | x | |
| D.76 | VAT- and GNI-based EU own resources | x | x | |||||||
| B.7g | Adjusted disposable income, gross | x | x | x | x | x | ||||
| B.6g | Disposable income, gross | x | x | x | x | x | x | x | ||
| B.6g | Disposable income, gross | x | x | x | x | x | x | x | ||
| D.8 | Adjustment for the change in pension entitlements | x | x | x | x | |||||
| P.3 | Final consumption expenditure | x | x | x | x | x | ||||
| P.31 | Individual consumption expenditure | x | x | x | x | x | ||||
| P.32 | Collective consumption expenditure | x | x | |||||||
| D.8 | Adjustment for the change in pension entitlements | x | x | x | x | x | x | x | x | |
| B.8g | Saving, gross | x | x | x | x | x | x | x | ||
| B.12 | Current external balance | x | ||||||||
| B.8g | Saving, gross | x | x | x | x | x | x | x | ||
| B.12 | Current external balance | x | ||||||||
| D.9r | Capital transfers, receivable | x | x | x | x | x | x | x | x | |
| D.91r | Capital taxes, receivable | x | x | x | ||||||
| D.92r | Investment grants, receivable | x | x | x | x | x | x | x | x | |
| D.99r | Other capital transfers, receivable | x | x | x | x | x | x | x | x | |
| D.9p | Capital transfers, payable | x | x | x | x | x | x | x | x | |
| D.91p | Capital taxes, payable | x | x | x | x | x | x | x | ||
| D.92p | Investment grants, payable | x | x | x | ||||||
| D.99p | Other capital transfers, payable | x | x | x | x | x | x | x | x | |
| P.51c | Consumption of fixed capital | x | x | x | x | x | x | x | ||
| B.10.1 | Change in net worth due to saving and capital transfers | x | x | x | x | x | x | x | x | |
| B.10.1 | Change in net worth due to saving and capital transfers | x | x | x | x | x | x | x | x | |
| P.5g | Gross capital formation | x | x | x | x | x | x | x | ||
| P.51g | Gross fixed capital formation | x | x | x | x | x | x | x | ||
| P.51g_AN.111 | Dwellings | o | o | o | o | o | o | o | ||
| P.51g_AN.112 | Other buildings and structures | o | o | o | o | o | o | o | ||
| P.51g_AN.1121 | Buildings other than dwellings | o | o | o | o | o | o | o | ||
| P.51g_AN.1122 | Other structures | o | o | o | o | o | o | o | ||
| P.51c | Consumption of fixed capital | x | x | x | x | x | x | x | ||
| P.52 | Changes in inventories | x | x | x | x | x | x | x | ||
| P.53 | Acquisitions less disposals of valuables | x | x | x | x | x | x | x | ||
| NP | Acquisitions less disposals of non-produced assets | x | x | x | x | x | x | x | x | |
| B.9 | Net lending (+) / net borrowing (-) | x | x | x | x | x | x | x | x | |
| DB.9 | Discrepancy with net lending/net borrowing of financial accounts | x | x | x | x | x | x | x | x | |
| EMP | Employment (in number of persons and number of hours worked) | o | o | o | x | o | o | o | ||
| OTE | Total general government expenditure | x | ||||||||
| OTR | Total general government revenue | x | ||||||||
| P.51g | Gross fixed capital formation | o | o | o | o | o | o | o | ||
| P.51g_AN.111 | Dwellings | o | o | o | o | o | o | o | ||
| P.51g_AN.112 | Other buildings and structures | o | o | o | o | o | o | o | ||
| P.51g_AN.1121 | Buildings other than dwellings | o | o | o | o | o | o | o | ||
| P.51g_AN.1122 | Other structures | o | o | o | o | o | o | o | ||
| Legend: | ||||||||||
| x | mandatory | |||||||||
| x | voluntary for reference years before 2012; compulsory for reference years from 2012 onwards | |||||||||
| o | voluntary | |||||||||
| non-relevant cells | ||||||||||
| Code | Transactions and balancing items | Sectors | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| P.1 | Output | o | o | o | o | o | o | o | ||
| (P.11 + P.12 + P.131) | Market output, output for own final use and payments for non-market output | x | ||||||||
| P.7 | Imports of goods and services | x | ||||||||
| P.71 | Imports of goods | x | ||||||||
| P.72 | Imports of services | x | ||||||||
| P.72F | Imports of FISIM | o | ||||||||
| D.21 – D.31 | Taxes less subsidies on products | x | xb | |||||||
| P.2 | Intermediate consumption | o | o | o | o | o | o | o | ||
| P.6 | Exports of goods and services | x | ||||||||
| P.61 | Exports of goods | x | ||||||||
| P.62 | Exports of services | x | ||||||||
| P.62F | Exports of FISIM | o | ||||||||
| B.1g | Value added, gross / gross domestic product | x | xb | xb | x | xb | o | o | xb | |
| B.11 | External balance of goods and services | x | ||||||||
| P.51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o | ||
| B.1n | Value added, net / net domestic product | x | xb | xb | x | xb | o | o | ||
| B.1g | Value added, gross / gross domestic product | x | xb | xb | x | xb | o | o | xb | |
| D.3 | Subsidies | x | xb | xb | x | xb | o | o | xb | |
| D.31 | Subsidies on products | x | xb | |||||||
| D.39 | Other subsidies on production | x | xb | xb | x | xb | o | o | ||
| D.1 | Compensation of employees | x | xb | xb | x | xb | o | o | ||
| D.2 | Taxes on production and imports | x | xb | xb | x | xb | o | o | xb | |
| D.21 | Taxes on products | x | xb | |||||||
| D.29 | Other taxes on production | x | xb | xb | x | xb | o | o | ||
| B.2g + B.3g | Operating surplus, gross, plus mixed income, gross | x | xb | xb | x | xb | o | o | xb | |
| B.2g | Operating surplus, gross | o | o | o | ||||||
| B.3g | Mixed income, gross | x | xb | o | ||||||
| B.2g + B.3g | Operating surplus, gross, plus mixed income, gross | x | xb | xb | x | xb | o | o | xb | |
| B.2g | Operating surplus, gross | o | o | |||||||
| B.3g | Mixed income, gross | x | xb | o | ||||||
| D.1 | Compensation of employees | x | xb | o | x | |||||
| D.2 | Taxes on production and imports | x | x | x | ||||||
| D.21 | Taxes on products | x | x | x | ||||||
| D.211 | Value added type taxes (VAT) | x | ||||||||
| D.29 | Other taxes on production | x | x | x | ||||||
| D.4 | Property income | xb | xb | xb | x | xb | o | o | x | |
| D.41 | Interest | xb | xb | xb | x | xb | o | o | x | |
| (D.42 + D.43 + D.44 + D.45) | Other property income, not elsewhere specified | xb | xb | xb | x | xb | o | o | x | |
| D.42 | Distributed income of corporations | xb | xb | xb | x | xb | o | o | x | |
| D.43 | Reinvested earnings on foreign direct investment (FDI) | xb | xb | xb | x | xb | o | o | x | |
| D.43S2I | Reinvested earnings on intra euro area FDI (only for euro area Member States) | o | o | |||||||
| D.43S2X | Reinvested earnings on extra euro area FDI (only for euro area Member States) | o | o | |||||||
| D.43S21 | Reinvested earnings on intra-EU FDI | o | o | |||||||
| D.43S22 | Reinvested earnings on extra-EU FDI | o | o | |||||||
| D.44 | Other investment income | xb | xb | xb | x | xb | o | o | x | |
| D.45 | Rent | xb | xb | xb | x | xb | o | o | x | |
| B.4g | Entrepreneurial income, gross | o | xb | xb | o | o | o | o | ||
| D.41g | Total interest before FISIM allocation | xb | xb | xb | x | xb | o | o | x | |
| D.1 | Compensation of employees | x | ||||||||
| D.3 | Subsidies | x | x | xb | x | |||||
| D.31 | Subsidies on products | x | x | xb | x | |||||
| D.39 | Other subsidies on production | x | x | x | ||||||
| D.4 | Property income | xb | xb | xb | x | xb | o | o | x | |
| D.41 | Interest | xb | xb | xb | x | xb | o | o | x | |
| (D.42 + D.43 + D.44 + D.45) | Other property income, not elsewhere specified | xb | xb | xb | x | xb | o | o | x | |
| D.42 | Distributed income of corporations | xb | xb | xb | x | x | ||||
| D.43 | Reinvested earnings on foreign direct investment (FDI) | xb | xb | xb | x | |||||
| D.43S2I | Reinvested earnings on intra euro area FDI (only for euro area Member States) | o | o | |||||||
| D.43S2X | Reinvested earnings on extra euro area FDI (only for euro area Member States) | o | o | |||||||
| D.43S21 | Reinvested earnings on intra-EU FDI | o | o | |||||||
| D.43S22 | Reinvested earnings on extra-EU FDI | o | o | |||||||
| D.44 | Other investment income | xb | xb | xb | x | x | ||||
| D.45 | Rents | xb | xb | xb | x | xb | o | o | x | |
| B.5g | Balance of primary incomes, gross / national income, gross | x | xb | xb | x | xb | o | o | ||
| D.41g | Total interest before FISIM allocation | xb | xb | xb | x | xb | o | o | x | |
| B.5g | Balance of primary incomes, gross / national income, gross | x | xb | xb | x | xb | o | o | ||
| D.5 | Current taxes on income, wealth, etc. | x | x | x | ||||||
| D.6 | Social contributions and benefits | xb | xb | xb | x | xb | o | o | x | |
| D.61 | Net social contributions | xb | xb | xb | x | xb | o | o | x | |
| D.62 | Social benefits other than social transfers in kind | xb | xb | o | x | |||||
| D.63 | Social transfers in kind | xb | xb | o | ||||||
| D.631 | Social transfers in kind – non-market production | o | o | |||||||
| D.632 | Social transfers in kind – purchased market production | o | o | |||||||
| D.7 | Other current transfers | xb | xb | xb | x | xb | o | o | x | |
| D.71 | Net non-life insurance premiums | xb | xb | x | x | |||||
| D.72 | Non-life insurance claims | xb | xb | xb | x | xb | o | o | x | |
| (D.74 + D.75 + D.76) | Other current transfers, not elsewhere specified | xb | xb | xb | x | xb | o | o | x | |
| D.74 | Current international cooperation | o | o | o | ||||||
| D.74A | Of which: payable to/receivable by institutions and bodies of the European Union | x | ||||||||
| D.75 | Miscellaneous current transfers | o | o | o | o | o | o | o | o | |
| D.76 | VAT- and GNI-based EU own resources | o | ||||||||
| D.5 | Current taxes on income, wealth, etc. | xb | xb | xb | x | xb | o | o | x | |
| D.6 | Social contributions and benefits | xb | xb | xb | x | xb | o | o | x | |
| D.61 | Net social contributions | xb | xb | o | x | |||||
| D.62 | Social benefits other than social transfers in kind | xb | xb | xb | x | xb | o | o | x | |
| D.63 | Social transfers in kind | xb | x | xb | o | |||||
| D.631 | Social transfers in kind – non-market production | x | x | o | o | |||||
| D.632 | Social transfers in kind – purchased market production | x | x | o | o | |||||
| D.7 | Other current transfers | xb | xb | xb | x | xb | o | o | x | |
| D.71 | Net non-life insurance premiums | xb | xb | xb | x | xb | o | o | x | |
| D.72 | Non-life insurance claims | xb | xb | x | x | |||||
| (D.74 + D.75 + D.76) | Other current transfers, not elsewhere specified | xb | xb | xb | x | xb | o | o | x | |
| D.74 | Current international cooperation | o | o | o | ||||||
| D.74A | Of which: payable to/receivable by institutions and bodies of the European Union | x | x | |||||||
| D.75 | Miscellaneous current transfers | o | o | o | o | o | o | o | o | |
| D.76 | VAT- and GNI-based EU own resources | o | o | |||||||
| B.7g | Adjusted disposable income, gross | x | xb | o | o | |||||
| B.6g | Disposable income, gross | x | xb | xb | x | xb | o | o | ||
| B.6g | Disposable income, gross | x | xb | xb | x | xb | o | o | ||
| D.8 | Adjustment for the change in pension entitlements | x | xb | o | x | |||||
| P.3 | Final consumption expenditure | x | x | xb | o | o | ||||
| P.31 | Individual consumption expenditure | x | x | xb | o | o | ||||
| P.32 | Collective consumption expenditure | x | x | |||||||
| D.8 | Adjustment for the change in pension entitlements | x | xb | xb | x | xb | o | o | x | |
| B.8g | Saving, gross | x | xb | xb | x | xb | o | o | ||
| B.12 | Current external balance | x | ||||||||
| B.8g | Saving, gross | x | xb | xb | x | xb | o | o | ||
| B.12 | Current external balance | x | ||||||||
| D.9r | Capital transfers, receivable | xb | xb | xb | x | xb | o | o | x | |
| D.91r | Capital taxes, receivable | x | x | x | ||||||
| D.92r + D.99r | Investment grants and other capital transfers | xb | xb | xb | x | xb | o | o | x | |
| D.92r | Investment grants, receivable | o | o | o | o | o | o | o | o | |
| D.99r | Other capital transfers, receivable | o | o | o | o | o | o | o | o | |
| D.9p | Capital transfers, payable | xb | xb | xb | x | xb | o | o | x | |
| D.91p | Capital taxes, payable | xb | xb | xb | xb | o | o | x | ||
| D.92p + D.99p | Investment grants and other capital transfers | xb | xb | xb | x | xb | o | o | x | |
| D.92p | Investment grants, payable | o | o | o | ||||||
| D.99p | Other capital transfers, payable | o | o | o | o | o | o | o | o | |
| P.51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o | ||
| B.101 | Change in net worth due to saving and capital transfers | x | xb | xb | x | xb | o | o | x | |
| B.101 | Change in net worth due to saving and capital transfers | x | xb | xb | x | xb | o | o | x | |
| P.5g | Gross capital formation | x | xb | xb | x | xb | o | o | ||
| P.51g | Gross fixed capital formation | x | xb | xb | x | xb | o | o | ||
| P.51c | Consumption of fixed capital | x | xb | xb | x | xb | o | o | ||
| P.52 + P.53 | Changes in inventories and net acquisition of valuables | x | xb | xb | x | xb | o | o | ||
| NP | Acquisitions less disposals of non-produced assets | x | xb | xb | x | xb | o | o | x | |
| B.9 | Net lending (+) / net borrowing (-) | x | xb | xb | x | xb | o | o | x | |
| DB.9 | Discrepancy with net lending/net borrowing of financial accounts | o | o | o | o | o | o | o | o | |
| EMP | Employment (in number of persons and number of hours worked) | o | o | o | o | o | o | o | o | |
| OTE | Total general government expenditure | x | ||||||||
| OTR | Total general government revenue | x | ||||||||
| AN.111 | Dwellings | o | ||||||||
| AN.211 | Land | o | ||||||||
| Legend: | ||||||||||
| x | mandatory | |||||||||
| xb | mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. | |||||||||
| o | voluntary | |||||||||
| non-relevant cells | ||||||||||
| Code | Transaction | Sectors | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 | S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 | ||
| Uses | Resources | ||||||||||||||
| P.3 | Final consumption expenditure | x | |||||||||||||
| P.31 | Individual consumption expenditure | xb | |||||||||||||
| P.5g | Gross capital formation | o | o | ||||||||||||
| P.51g | Gross fixed capital formation | xb | x | xb | |||||||||||
| P.52 + P.53 | Changes in inventories and net acquisition of valuables | o | |||||||||||||
| P.6 | Exports of goods and services | x | |||||||||||||
| P.61 | Exports of goods | o | |||||||||||||
| P.62 | Exports of services | o | |||||||||||||
| P.7 | Imports of goods and services | x | |||||||||||||
| P.71 | Imports of goods | o | |||||||||||||
| P.72 | Imports of services | o | |||||||||||||
| D.1 | Compensation of employees | xb | xb | ||||||||||||
| D.2 | Taxes on production and imports | o | |||||||||||||
| D.29 | Other taxes on production | o | |||||||||||||
| D.3 | Subsidies | o | |||||||||||||
| D.39 | Other subsidies on production | o | |||||||||||||
| D.4 | Property income | o | xb | o | xb | ||||||||||
| D.41 | Interest | o | o | ||||||||||||
| (D.42 + D.43 + D.44 + D.45) | Other property income, not elsewhere specified | o | o | ||||||||||||
| D.1 + D.2 + D.3 + D.4 | x | x | |||||||||||||
| D.5 | Current taxes on income, wealth, etc. | o | xb | ||||||||||||
| D.61 | Net social contributions | o | xb | o | |||||||||||
| D.62 | Social benefits other than social transfers in kind | o | o | xb | |||||||||||
| D.63 | Social transfers in kind | o | o | ||||||||||||
| D.7 | Other current transfers | o | xb | o | xb | ||||||||||
| D.5 + D.6 + D.7 | x | x | |||||||||||||
| D.8 | Adjustment for the change in pension entitlements | o | xb | x | xb | x | |||||||||
| D.9 | Capital transfers | o | o | x | o | o | x | ||||||||
| NP | Acquisitions less disposals of non-produced assets | o | o | ||||||||||||
| OTE | Total general government expenditure | x | |||||||||||||
| OTR | Total general government revenue | x | |||||||||||||
| Balancing items | ||||||||
|---|---|---|---|---|---|---|---|---|
| S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 | ||
| B.1g | Value added, gross / gross domestic product | x | xb | |||||
| B.2g + B.3g | Operating surplus, gross, plus mixed income, gross | x | xb | xb | ||||
| B.3g | Mixed income, gross | o | ||||||
| B.4g | Entrepreneurial income, gross | o | ||||||
| B.5g | Balance of primary incomes, gross/national income, gross | x | o | |||||
| B.6g | Disposable income, gross | x | o | xb | ||||
| B.8g | Saving, gross | x | o | xb | ||||
| B.9 | Net lending (+) / net borrowing (-) | x | o | x | o | |||
| Data in chain-linked volumes, after seasonal adjustment | ||||||||
|---|---|---|---|---|---|---|---|---|
| S.1 | S.11 | S.12 | S.13 | S.14 + S.15 | S.1N | S.2 | ||
| B.1g | Value added, gross / gross domestic product | o | ||||||
| P.31 | Individual consumption expenditure | o | ||||||
| P.51g | Gross fixed capital formation | o | o | |||||
| Legend: | ||||||||
| x | mandatory | |||||||
| xb | mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. | |||||||
| o | voluntary | |||||||
| non-relevant cells | ||||||||
| Code | Transaction | Notes |
|---|---|---|
| D.2 | Taxes on production and imports | |
| D.21 | Taxes on products | |
| D.211 | Value added type taxes (VAT) | |
| D.212 | Taxes and duties on imports excluding VAT | |
| D.2121 | Import duties | |
| D.2122 | Taxes on imports, excluding VAT and import duties | |
| D.2122a | Levies on imported agricultural products | |
| D.2122b | Monetary compensatory amounts on imports | |
| D.2122c | Excise duties | |
| D.2122d | General sales taxes | |
| D.2122e | Taxes on specific services | |
| D.2122f | Profits of import monopolies | |
| D.214 | Taxes on products, except VAT and import taxes | |
| D.214a | Excise duties and consumption taxes | |
| D.214b | Stamp taxes | |
| D.214c | Taxes on financial and capital transactions | |
| D.214d | Car registration taxes | |
| D.214e | Taxes on entertainment | |
| D.214f | Taxes on lotteries, gambling and betting | |
| D.214g | Taxes on insurance premiums | |
| D.214h | Other taxes on specific services | |
| D.214i | General sales or turnover taxes | |
| D.214j | Profits of fiscal monopolies | |
| D.214k | Export duties and monetary compensatory amounts collected on exports | |
| D.214l | Other taxes on products n.e.c. | |
| D.29 | Other taxes on production | |
| D.29a | Taxes on land, buildings or other structures | |
| D.29b | Taxes on the use of fixed assets | |
| D.29c | Total wage bill and payroll taxes | |
| D.29d | Taxes on international transactions | |
| D.29e | Business and professional licences | |
| D.29f | Taxes on pollution | |
| D.29g | Under-compensation of VAT (flat rate system) | |
| D.29h | Other taxes on production n.e.c. | |
| D.5 | Current taxes on income, wealth, etc. | |
| D.51 | Taxes on income | |
| D.51a + D.51c1 | Taxes on individual or household income including holding gains | |
| D.51b + D.51c2 | Taxes on the income or profits of corporations including holding gains | |
| D.51c | Taxes on holding gains | |
| D.51d | Taxes on winnings from lottery or gambling | |
| D.51e | Other taxes on income n.e.c. | |
| D.59 | Other current taxes | |
| D.59a | Current taxes on capital | |
| D.59b | Poll taxes | |
| D.59c | Expenditure taxes | |
| D.59d | Payments by households for licences | |
| D.59e | Taxes on international transactions | |
| D.59f | Other current taxes n.e.c. | |
| D.91 | Capital taxes | |
| D.91a | Taxes on capital transfers | |
| D.91b | Capital levies | |
| D.91c | Other capital taxes n.e.c. | |
| ODA | Total tax revenue | |
| D.61 | Net social contributions | |
| D.611 | Employers’ actual social contributions | |
| D.611C | Compulsory employers’ actual social contributions | |
| D.611V | Voluntary employers’ actual social contributions | |
| D.61SC | Social insurance scheme service charges | |
| D.612 | Employers’ imputed social contributions | |
| D.613 | Households’ actual social contributions | |
| D.613c | Compulsory households’ actual social contributions | |
| D.613ce | Compulsory employees’ actual social contributions | |
| D.613v | Voluntary households’ actual social contributions | |
| D.614 | Households’ social contributions supplements | |
| D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue. |
| D.995a | Taxes on products assessed but unlikely to be collected | see D.995 |
| D.995b | Other taxes on production assessed but unlikely to be collected | see D.995 |
| D.995c | Taxes on income assessed but unlikely to be collected | see D.995 |
| D.995d | Other current taxes assessed but unlikely to be collected | see D.995 |
| D.995e | Employers’ actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995f | Households’ actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995fe | Employees’ actual social contributions assessed but unlikely to be collected | see D.995 |
| D.995g | Capital taxes assessed but unlikely to be collected | see D.995 |
| ODB | Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected | |
| ODC | Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected | |
| ODD | Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected |
| Code | Variable | NACE breakdown | Regional level | Deadline | |||
|---|---|---|---|---|---|---|---|
| TOTAL | A*6 | A*10 | N.a. | ||||
| B.1g | Gross value added at basic prices (current prices) | x | o | o | NUTS 2 | 12 months | |
| x | x | x | NUTS 2 | 24 months | |||
| x | x | o | NUTS 3 | 24 months | |||
| B.1g | Gross value added at basic prices (previous year’s prices) | x | o | o | NUTS 2 | 24 months | |
| ETO | Employment in thousands of persons | x | o | o | NUTS 2 | 12 months | |
| x | x | x | NUTS 2 | 24 months | |||
| x | x | o | NUTS 3 | 24 months | |||
| EEM | Employees in thousands of persons | o | o | o | NUTS 2 | 12 months | |
| x | x | x | NUTS 2 | 24 months | |||
| x | x | o | NUTS 3 | 24 months | |||
| SELF | Self-employed in thousands of persons | o | o | o | NUTS 2 | 12 months | |
| x | x | x | NUTS 2 | 24 months | |||
| x | x | o | NUTS 3 | 24 months | |||
| ETO | Employment in thousands of hours worked | x | x | o | NUTS 2 | 24 months | |
| EEM | Employees in thousands of hours worked | x | x | o | NUTS 2 | 24 months | |
| SELF | Self-employed in thousands of hours worked | x | x | o | NUTS 2 | 24 months | |
| POP | Population in thousands of persons | x | NUTS 2 | 12 months | |||
| x | NUTS 3 | 24 months | |||||
| D.1 | Compensation of employees | x | x | x | NUTS 2 | 24 months | |
| P.51g | Gross fixed capital formation (current prices) | x | x | x | NUTS 2 | 24 months | |
| B.1*g | Gross domestic product at market prices (current prices) | o | NUTS 2 | 12 months | |||
| o | NUTS 3 | 24 months | |||||
| Code | List of transactions by COFOG total, divisions and groups for the general government and its subsectors | Notes |
|---|---|---|
| P.5 + NP | Gross capital formation + acquisitions less disposals of non-financial non-produced assets | |
| P.5 | Gross capital formation | |
| P.51g | Gross fixed capital formation | |
| NP | Acquisitions less disposals of non-financial non-produced assets | |
| D.1 | Compensation of employees | |
| D.3 | Subsidies | To be reported with a positive sign |
| D.4 | Property income | |
| D.62 + D.632 | Social benefits other than social transfers in kind, and social transfers in kind – purchased market production | |
| D.62 | Social benefits other than social transfers in kind | |
| D.632 | Social transfers in kind – purchased market production | |
| P.2 | Intermediate consumption | |
| D.29 + D.5 + D.8 | Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements | |
| D.7 | Other current transfers | |
| D.9 | Capital transfers | No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r. |
| D.92 | Investment grants | |
| TE | Total expenditure | |
| P.3 | Final consumption expenditure | |
| P.31 | Individual consumption expenditure | |
| P.32 | Collective consumption expenditure |
| Code | Transaction | Uses | Resources |
|---|---|---|---|
| B.2n + B.3n | Operating surplus, net, plus mixed income, net | x | |
| D.1 | Compensation of employees | x | |
| D.4 | Property income | x | x |
| B.5n | Balance of primary income, net | x | |
| D.5 | Current taxes on income, wealth, etc. | x | |
| D.61 | Net social contributions | x | o |
| D.62 | Social benefits other than social benefits in kind | o | x |
| D.7 | Other current transfers | x | x |
| B.6n | Disposable income, net | x | |
| D.63 | Social transfers in kind | o | |
| B.7n | Adjusted disposable income, net | o | |
| P.3 | Household final consumption expenditure (national concept) | o | |
| P.51c | Consumption of fixed capital | o | |
| Legend: | |||
| x | mandatory | ||
| o | optional | ||
| non-relevant cells | |||
| Industries (NACE) | Σ (1) | Imports | Total supply at basic prices | Trade and transport margins | Taxes less subsidies on products | Total supply at purchasers’ prices | |||
|---|---|---|---|---|---|---|---|---|---|
| 1 … n | |||||||||
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | |||
| Products (CPA) | 1…m | (1) | Output by product and by industry at basic prices |
| |||||
| Σ (1) | Total output by industry | ||||||||
| (2) | ||||||||
| (1) + (2) | |||||||||
| (3) | ||||||||
| Industries (NACE) | Σ (1) | Final uses | Σ (3) | |||
|---|---|---|---|---|---|---|
| 1…n | a) b) c) d) e) f) g) h) i) j) k) l) | |||||
| (1) | (2) | (3) | (4) | (5) | ||
| (1) | Intermediate consumption at purchasers’ prices by product and by industry |
| ||||
| Σ (1) | (2) | Total intermediate consumption by industry | Total final uses by type | Total use | ||
| (3) | |||||
| Σ (2) + Σ (3) | (4) | |||||
| (5) | |||||
| Gross value added at basic prices | (6) | |||||
| Total output at basic prices | (7) | |||||
| (8) | |||||
| Products | Σ (1) | Final uses | Σ (3) | Σ (1) + Σ (3) | ||
|---|---|---|---|---|---|---|
| 1...n | a) b) c) d) e) f) g) h) i) j) k) l) | |||||
| (1) | (2) | (3) | (4) | (5) | ||
| (1) | Intermediate consumption at basic prices (product by product) |
| ||||
| Σ (1) | (2) | Total intermediate consumption at basic prices by product | Final use by type at basic prices | Total use at basic prices | ||
| Use of imported products | Total intermediate consumption of imported products by product, cif | Final use of imported products, cif | Total imports | |||
| Taxes less subsidies on products | (3) | Taxes less subsidies on products by product | Taxes less subsidies on products by type of final use | Total taxes less subsidies on products | ||
| Σ (1) + (3) | (4) | Total intermediate consumption at purchasers’ prices by product | Total final uses by type at purchasers’ prices | Total use at purchasers’ prices | ||
| (5) | |||||
| Gross value added at basic prices | (6) | |||||
| Total output at basic prices | (7) | |||||
| (8) | |||||
| Σ (8) | (9) | Imports cif by product | ||||
| Total supply at basic prices | (10) | Supply at basic prices by product |
| Code | Assets | Units: CURC, PYRC, CLV (o) | ||
|---|---|---|---|---|
| NACE Rev. 2 Breakdown up to | ||||
| TOTAL | A*10/A*21 | A*38/A*64/A*88 | ||
| AN.11 | Fixed assets | g/n | g/n | o |
| AN.111 | Dwellings | g/n | g/n | o |
| AN.112 | Other buildings and structures | g/n | g/n | o |
| AN.1121 | Buildings other than dwellings | o | o | o |
| AN.1122 | Other structures | o | o | o |
| AN.1123 | Land improvements | o | o | o |
| AN.113 + AN.114 | Machinery and equipment + weapon systems | g/n | g/n | o |
| AN.1131 | Transport equipment | g/n | g/n | o |
| AN.1132 | ICT equipment | g/n | o | o |
| AN.11321 | Computer hardware | g/n | o | o |
| AN.11322 | Telecommunications equipment | g/n | o | o |
| AN.1139 + AN.114 | Other machinery and equipment + weapon systems | g/n | o | o |
| AN.115 | Cultivated biological resources | g/n | g/n | o |
| AN.117 | Intellectual property products | g/n | g/n | o |
| AN.1171 | Research and development | o | o | o |
| AN.1172 | Mineral exploration and evaluation | o | o | o |
| AN.1173 | Computer software and databases | g/n | o | o |
| AN.11731 | Computer software | o | o | o |
| AN.11732 | Databases | o | o | o |
| AN.1174 | Entertainment, literary or artistic originals | o | o | o |
| AN.1179 | Other intellectual property products | o | o | o |
| Code | Breakdowns by asset: | t+9 | t+24 | |
|---|---|---|---|---|
| P.51g | ||||
| AN.11 | Fixed assets | A*10 | A*21 | 1995/6 |
| AN.111 | Dwellings | A*10 | A*21 | 1995/6 |
| AN.112 | Other buildings and structures | A*10 | A*21 | 1995/6 |
| AN.1121 | Buildings other than dwellings | o | o | o |
| AN.1122 | Other structures | o | o | o |
| AN.1123 | Land improvements | o | o | o |
| AN.113 + AN.114 | Machinery and equipment + weapon systems | A*10 | A*21 | 1995/6 |
| AN.1131 | Transport equipment | A*10 | A*21 | 1995/6 |
| AN.1132 | ICT equipment | A*10 | A*21 | 2000/1 |
| AN.11321 | Computer hardware | o | Total | 2000/1 |
| AN.11322 | Telecommunications equipment | o | Total | 2000/1 |
| AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | Total | 2000/1 |
| AN.115 | Cultivated biological resources | A*10 | A*21 | 1995/6 |
| AN.117 | Intellectual property products | A*10 | A*21 | 1995/6 |
| AN.1171 | Research and development | o | Total | 2000/1 |
| AN.1172 | Mineral exploration and evaluation | o | o | o |
| AN.1173 | Computer software and databases | o | Total | 2000/1 |
| AN.11731 | Computer software | o | o | o |
| AN.11732 | Databases | o | o | o |
| AN.1174 | Entertainment, literary or artistic originals | o | o | o |
| AN.1179 | Other intellectual property products | o | o | o |
| P.52 | Changes in inventories by economic activity | A*10 | o | 1995/6 |
| P.53 | Acquisitions less disposals of valuables | Total | o | 1995/6 |
| P.5g | Gross capital formation | Total | o | 1995/6 |
| P.51c | Consumption of fixed capital by economic activity and asset type | o | o | o |
| Code | Transaction | Notes |
|---|---|---|
| P.1 | Output | |
| P.11 + P.12 + P.131 | Market output, output for own final use and payments for non-market output | |
| P.2 | Intermediate consumption | |
| P.51c | Consumption of fixed capital | |
| D.1p | Compensation of employees, expenditure | |
| D.29p | Other taxes on production, expenditure | |
| D.39r | Other subsidies on production, revenue | to be reported with a positive sign |
| D.2r | Taxes on production and imports, revenue | |
| D.21r | Taxes on products, revenue | see D.2r |
| D.211r | Value added type taxes (VAT), revenue | |
| D.29r | Other taxes on production, revenue | see D.2r |
| D.4r | Property income, revenue | |
| D.41r | Interest, revenue | |
| D.42r + D.43r + D.44r + D.45r | Other property income, revenue | |
| D.3p | Subsidies, expenditure | to be reported with a positive sign |
| D.31p | Subsidies on products, expenditure | to be reported with a positive sign |
| D.39p | Other subsidies on production, expenditure | to be reported with a positive sign |
| D.4p | Property income, expenditure | |
| D.41p | Interest, expenditure | |
| D.42p + D.43p + D.44p + D.45p | Other property income, expenditure | |
| D.5r | Current taxes on income, wealth etc., revenue | |
| D.61r | Net social contributions, revenue | |
| D.611r | Employers’ actual social contributions | |
| D.613r | Households’ actual social contributions | |
| D.7r | Other current transfers, revenue | |
| D.5p | Current taxes on income, wealth etc., expenditure | |
| D.62p | Social benefits | |
| D.632p | Social transfers in kind – purchased market production, expenditure | |
| D.62p + D.632p | Social benefits other than social transfers in kind, and social transfers in kind – purchased market production, expenditure | |
| D.7p | Other current transfers, expenditure | |
| P.3 | Final consumption expenditure | |
| P.31 | Individual consumption expenditure | |
| P.32 | Collective consumption expenditure | |
| D.8 | Adjustment for the change in pension entitlements | |
| B.8g | Saving, gross | |
| D.9r | Capital transfers, revenue | |
| D.91r | Capital taxes, revenue | |
| D.92r + D.99r | Investment grants and other capital transfers, revenue | |
| D.9p | Capital transfers, expenditure | |
| D.92p | Investment grants, expenditure | |
| P.5 | Gross capital formation | |
| P.51g | Gross fixed capital formation | |
| P.52 + P.53 | Changes in inventories and acquisitions less disposals of valuables | |
| NP | Acquisitions less disposals of non-financial non-produced assets | |
| P.5 + NP | Gross capital formation and acquisitions less disposals of non-financial non-produced assets | |
| B.9 | Net lending (+) / net borrowing (–) | seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarter |
| TE | Total expenditure | see B.9 |
| TR | Total revenue | see B.9 |
| Code | List of variables | S.1 | |
|---|---|---|---|
| Unit: CUP | |||
| AN.1 | Produced non-financial assets | o | o |
| AN.11 + AN.12 | Fixed assets + inventories | 2012 | 2012 |
| AN.11 | Fixed assets | 2000 | 2012 |
| AN.111 | Dwellings | 1995 | 1995 |
| AN.112 | Other buildings and structures | 2000 | 2012 |
| AN.1121 | Buildings other than dwellings | 2012 | 2012 |
| AN.1122 | Other structures | 2012 | 2012 |
| AN.1123 | Land improvements | o | o |
| AN.113 + AN.114 | Machinery and equipment + weapon systems | 2000 | 2012 |
| AN.1131 | Transport equipment | o | o |
| AN.1132 | ICT equipment | o | o |
| AN.11321 | Computer hardware | o | o |
| AN.11322 | Telecommunications equipment | o | o |
| AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | o |
| AN.115 | Cultivated biological resources | 2000 | 2012 |
| AN.117 | Intellectual property products | 2000 | 2012 |
| AN.1171 | Research and development | o | o |
| AN.1172 | Mineral exploration and evaluation | o | o |
| AN.1173 | Computer software and databases | o | o |
| AN.11731 | Computer software | o | o |
| AN.11732 | Databases | o | o |
| AN.1174 | Entertainment, literary or artistic originals | o | o |
| AN.1179 | Other intellectual property products | o | o |
| AN.12 | Inventories | 2012 | 2012 |
| AN.13 | Valuables | o | o |
| AN.2 | Non-produced non-financial assets | o | o |
| AN.21 | Natural resources | o | o |
| AN.211 | Land | o | (S.14 + S.15): 1995 |
| S.11, S.12, S.13: o | |||
| AN.212 | Mineral and energy reserves | o | o |
| AN.213 + AN.214 | Non-cultivated biological resources and water resources | o | o |
| AN.215 | Other natural resources | o | o |
| AN.22 | Contracts, leases and licences | o | o |
| AN.23 | Purchases less sales of goodwill and marketing assets | o | o |
| Code/instrument | Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors | Notes |
|---|---|---|
| B.9f / BF.90 | Net financial transactions / net financial worth | |
| (A)F | Financial transactions / total assets or liabilities (balance) | |
| (A)F.1 | Monetary gold and special drawing rights (SDRs) | |
| (A)F.2 | Currency and deposits | |
| (A)F.3 | Debt securities | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128 + S.129 and S.2 |
| (A)F.31 | Short-term securities | see (A)F.3 |
| (A)F.32 | Long-term securities | see (A)F.3 |
| (A)F.4 | Loans | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128 + S.129 and S.14 + S.15; S.1311 and S.1314 liabilities vis-à-vis S.128 + S.129 |
| (A)F.41 | Short-term loans | see (A)F.4 |
| (A)F.42 | Long-term loans | see (A)F.4 |
| (A)F.5 | Equity and investment fund shares or units | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128 + S.129 and S.2 |
| (A)F.51 | Equity | |
| (A)F.52 | Investment fund shares or units | |
| (A)F.6 | Insurance, pensions and standardised guarantees | |
| (A)F.61 | Non-life insurance technical reserves | |
| (A)F.63 + (A)F.64 + (A)F.65 | Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | |
| (A)F.66 | Provisions for call under standardised guarantees | |
| (A)F.7 | Financial derivatives and employee stock options | |
| (A)F.8 | Other accounts receivable / payable | |
| Code | Liabilities | Notes |
|---|---|---|
| GD | Total = gross debt | |
| AF.2 | Currency and deposits | |
| AF.21 | Currency | |
| AF.22 + AF.29 | Deposits | |
| AF.3 | Debt securities | |
| AF.31 | Short-term debt securities | |
| AF.32 | Long-term debt securities | |
| AF.4 | Loans | |
| AF.41 | Short-term loans | |
| AF.42 | Long-term loans |
| Code | Liabilities of general government and subsectors by original maturity and counterpart sector | Notes |
|---|---|---|
| ||
| AF.4 | Loans |
|
| GD | Total = gross debt, of which: at variable interest | |
| Total = gross debt | ||
| Total = gross debt, of which: at variable interest | ||
| Memo: average remaining maturity of debt | ||
| ||
| AF.32 | Long-term debt securities, of which: zero-coupon bonds | |
| F.2 + F.3 + F.4 | Deposits + debt securities + loans |
|
| F.4 | Loans |
| Relations | Code | Row No | Recording | Core national accounts | Not in the core national accounts | Total pension schemes | Counter-parts: Pension entitlements of non-resident households | |||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Pension manager | Non-general government | General government | ||||||||||||
| Defined contribution schemes | Defined benefit schemes and other | Total | Defined contribution schemes | Defined benefit schemes for general government employees | ||||||||||
| Classified in financial corporations | Classified in general government | Classified in general government | Social security pension schemes | |||||||||||
| Code | XPC1W | XPB1W | XPCB1W | XPCG | XPBG12 | XPBG13 | XPBOUT13 | XP1314 | XPTOT | XPTOTNRH | ||||
| Column number | A | B | C | D | E | F | G | H | I | J | ||||
| Opening balance sheet | ||||||||||||||
| XAF63LS | 1 | Pension entitlements | ||||||||||||
| Changes in pension entitlements due to transactions | ||||||||||||||
| Σ 2.1 to 2.4 – 2.5 | XD61p | 2 | Increase in pension entitlements due to social contributions | |||||||||||
| XD6111 | 2.1 | Employers’ actual social contributions | ||||||||||||
| XD6121 | 2.2 | Employers’ imputed social contributions | ||||||||||||
| XD6131 | 2.3 | Households’ actual social contributions | ||||||||||||
| XD6141 | 2.4 | Households’ social contribution supplements | ||||||||||||
| XD61SC | 2.5 | Less: Pension scheme service charges | ||||||||||||
| XD619 | 3 | Other (actuarial) change of pension entitlements in social security pension schemes | ||||||||||||
| XD62p | 4 | Reduction in pension entitlements due to payment of pension benefits | ||||||||||||
| 2 + 3 – 4 | XD8 | 5 | Changes in pension entitlements due to social contributions and pension benefits | |||||||||||
| XD81 | 6 | Transfers of pension entitlements between schemes | ||||||||||||
| XD82 | 7 | Change in entitlements due to negotiated changes in scheme structure | ||||||||||||
| Changes in pension entitlements due to other flows | ||||||||||||||
| XK7 | 8 | Changes in entitlements due to revaluations | ||||||||||||
| XK5 | 9 | Changes in entitlements due to other changes in volume | ||||||||||||
| Closing balance sheet | ||||||||||||||
| 1 + Σ 5 to 9 | XAF63LE | 10 | Pension entitlements | |||||||||||
| XP1 | 11 | Output | ||||||||||||
| Legend: | |
| Not applicable | |
| Data which is not in the core accounts | |