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Collection of quarterly non-financial statistics for government by EU countries



Regulation (EC) No 1221/2002 on quarterly non-financial accounts for general government


It defines the main categories of public non-financial accounts, as set out in ESA 95, whose details European Union (EU) countries’ statistical offices must communicate to the European Commission (Eurostat) every 3 months.


  • The quarterly data cover both general government expenditure and revenue.
  • According to Eurostat, general government consists of 4 sub-sectors:
    • central government;
    • state government;
    • local government; and
    • social security funds.
  • Expenditure:
    • intermediate consumption*;
    • gross capital formation*;
    • gross fixed capital formation*;
    • compensation of employees*;
    • other taxes on production;
    • subsidies;
    • property income;
    • interest;
    • taxes on income and wealth;
    • social* and other transfers supplied to households;
    • investment grants and other capital transfers.
  • Revenue:
    • market output (all products disposed of on the market or intended for disposal on the market) and other payments for government output);
    • taxes: on production and imports, on income and wealth, capital taxes;
    • other subsidies on production;
    • property income;
    • actual and imputed social contributions (where ‘imputed’ contributions are social contributions paid by employers on behalf of their employees);
    • other current transfers;
    • investment grants and other capital transfers.
  • The first quarterly data transmitted under the legislation covered the first quarter of 2002. Transition rules had previously applied from the start of 1999.
  • EU countries must:
    • deliver the data at the latest 3 months after the end of the quarter concerned;
    • inform Eurostat of the sources and methods used to compile the data.
  • The Commission must:


It has applied since 29 July 2002.


The European system of national and regional accounts, known as ESA 95 (now replaced by ESA 2010), collects comparable, up-to-date and reliable information on the structure and developments of national and regional economies in the EU.


Intermediate consumption: a concept which measures the value of the goods and services consumed as inputs into production processes.
Gross capital formation: the total value of the gross fixed capital formation, changes in inventories and acquisitions minus disposals of valuables.
Gross fixed capital formation: acquisitions of new and existing fixed assets such as property, plant or equipment, spending on land improvements and construction of buildings.
Compensation of employees: the total gross (pre-tax) wages and employers' social contributions paid by employers to employees for work done.
Social transfers: social assistance from public and civic bodies to people living in, or in danger of falling into, poverty.


Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, pp. 1-5)

Successive amendments to Regulation (EC) No 1221/2002 have been incorporated in the original text. This consolidated version is of documentary value only.

last update 27.02.2017