52018SC0354

EUROPEAN COMMISSION

Brussels, 29.6.2018

SWD(2018) 354 final

COMMISSION STAFF WORKING DOCUMENT

ESA 2010 data availability and application of granted derogations

Accompanying the document

Report from the Commission to the European Parliament and the Council on the application of Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European System of national and regional accounts in the European Union and on the application of the granted derogations

{COM(2018) 506 final}
{SWD(2018) 355 final}

Table of contents

Executive summary

1. Background and legal basis

2. Data availability

2.1 Introduction and legal basis

2.2 Reasons for changing data availability over time

2.3 Data availability and completeness of data deliveries

3. Development of derogations

3.1 Introduction and legal basis

3.2 Granting of derogations and assessment criteria

3.3 Development of derogations

4. Verification of derogations

4.1 Introduction and legal basis

4.2 Verification process

4.3 Verification results

5. Action to improve data availability

5.1 Introduction

5.2 Technical cooperation and harmonisation

5.3 Commission financial support for Member States

5.4 Measures to improve data availability

6. Conclusions

Annex A: Data delivery assessment, by table and country

A.1 Data delivery assessment, October 2015

A.2 Data delivery assessment, April 2016

A.3 Data delivery assessment, February 2017

A.4 Data delivery assessment, January 2018

Annex B: Derogation dashboard results

B.1 Outstanding derogations with difficulties

B.2 Derogations expired in 2015-2017 for which data have not been delivered

Annex C: Questionnaire on validity of derogations

Annex D: Changes in Decision 2014/403/EU resulting from the review of derogations

Executive summary

The European system of national and regional accounts in the European Union (ESA 2010) came into force in 2013. Many Member States were granted temporary derogations from the ESA 2010 data transmission requirements until 2020.

This document reports on data availability developments in Member States since the introduction of the ESA 2010 transmission programme in September 2014 and presents the results of Eurostat’s analysis of the application of the derogations.

Chapter 1 outlines the legal basis for the report. The data transmission requirements, data availability and developments by Member State are presented in chapter 2. Chapter 3 sets out the results of the ‘derogation dashboard’ (a tool to track Member States’ progress on their work on derogations). Chapter 4 sets out the results of a verification in the summer of 2017 as to whether outstanding derogations were still justified. Chapter 5 describes the action taken by Eurostat to improve data availability. Chapter 6 provides a summary and conclusions.

Data availability monitoring shows clear improvements in data availability between October 2015 and January 2018. There is a clear trend of data gaps being closed and full sets of data now being delivered.

There has also been a strong shift between end-2015 and end-2017 as regards the derogations from the data transmission requirements – over half are now considered closed.

A questionnaire on the verification of the derogations expiring in 2018-2020 concluded that 67 % are still valid and can remain unchanged. The remaining derogations can be closed in advance or reduced in scope.

Eurostat is continuously monitoring data availability. It has offered Member States technical cooperation and financial support (grants) with a view to improving data availability and lifting the derogations. In cases of missing data, issues are addressed bilaterally as soon as possible.

To summarise, data availability improved significantly between October 2015 and January 2018. In most cases, the Member States have resolved the issues that gave rise to the derogations that expired in 2017. In addition, a significant number of Member States have started providing (part of) the data covered by derogations even before the first transmission date laid down in Decision 2014/403/EU. 1 The Commission will amend that Decision to take account of changes in the justifications for outstanding derogations.

1. Background and legal basis

Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union 2 (ESA 2010 Regulation) provides for a methodology on common standards, definitions, classifications and accounting rules for the compilation of national accounts (Annex A) and a transmission programme setting out deadlines by which Member States have to transmit accounts and tables to Eurostat in accordance with the methodology (Annex B).

In principle, the Member States were required to apply ESA 2010 in their national accounts data transmissions to Eurostat from 1 September 2014 onwards, but Article 6 of the Regulation allowed them to apply for temporary derogations from the transmission requirements.

Transmissions under the ESA 2010 transmission programme have now been made for over three years. Eurostat assesses Member States’ data availability and the state of play on their derogations on an annual basis.

The Regulation requires the Commission to present two reports on its monitoring of data availability and derogations to the European Parliament and the Council by 1 July 2018:

·under Article 6(3), it must report on the application of the derogations, in order to verify whether they are still justified; and

·under Article 12, a second report should evaluate the application of the Regulation:

‘By July 2018 and every five years thereafter, [the Commission] shall submit a report on the application of this Regulation to the European Parliament and the Council. The report shall evaluate, inter alia:

(a) the quality of data on national and regional accounts;

(b) the effectiveness of this Regulation and the monitoring process applied to the ESA 2010; and

As the two reports are to be submitted at the same time (1 July 2018), for the sake of efficiency Eurostat proposes to combine them in a single report covering both the application of ESA 2010 and the derogations. This will be relatively short; further details will be set out in two accompanying staff working documents (SWDs) on:

(a) ESA 2010 data quality; and

(b) ESA 2010 data availability and the application of the derogations.

This document is the SWD referred to in point (b). It covers data availability developments in the Member States since the introduction of the ESA 2010 transmission programme in September 2014 and presents the results of Eurostat’s analysis of the application of the derogations.

2. Data availability

2.1 Introduction and legal basis

Policymaking in the European Union and monitoring of the Member States’ economies and the economic and monetary union (EMU) require comparable, up-to-date and reliable information on the structure of the economy and the development of the economic situation of each Member State or region. In addition, citizens need economic accounts as a basic tool for analysing the economic situation of a Member State or region. To satisfy these user needs, Article 3(1) of the ESA 2010 Regulation provides that:

‘The Member States shall transmit to the Commission (Eurostat) the accounts and tables set out in Annex B within the time limits specified therein for each table.’

Furthermore, under Article 5(1):

‘The ESA 2010 shall be applied for the first time to data established in accordance with Annex B to be transmitted from 1 September 2014.’

An overview of the data concerned is presented on the first page of the ESA 2010 transmission programme:

Table 2.1: ESA 2010 transmission programme

Table No	Subject of the tables	Deadline t+months (days where specified)	Period covered
1	Main aggregates — quarterly	2	1995Q1 onwards
1	Main aggregates — annual	2/9	1995 onwards
2	Main aggregates of general government — annual	3/9	1995 onwards
3	Tables by industry — annual	9/21	1995 onwards
5	Household final consumption expenditure by purpose — annual	9	1995 onwards
6	Financial accounts by sector (transactions) — annual	9	1995 onwards
7	Balance sheets for financial assets and liabilities — annual	9	1995 onwards
8	Non-financial accounts by sector — annual	9	1995 onwards
801	Non-financial accounts by sector — quarterly	85 days/ 3 months	1999Q1 onwards
9	Detailed tax and social contribution receipts by type of tax and social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification — annual	9	1995 onwards
10	Tables by industry and by region, NUTS level 2 — annual	12/24	2000 onwards
11	General government expenditure by function — annual	12	1995 onwards
12	Tables by industry and by region, NUTS level 3 — annual	24	2000 onwards
13	Household accounts by region, NUTS level 2 — annual	24	2000 onwards
15	Supply table at basic prices incl. 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	Cross classification of fixed assets by industry and by asset — annual	24	2000 onwards
22	Cross classification of gross fixed capital formation by industry and by asset — annual	24	1995 onwards
26	Balance sheets for non-financial assets — annual	24	1995 onwards
27	Financial accounts of general government — quarterly	85 days/ 3 months	1999Q1 onwards
28	Government debt (Maastricht debt) for general government — quarterly	3	2000Q1 onwards
29	Accrued-to-date pension entitlements in social insurance — three yearly	24	2012 onwards

The transmission programme includes tables for all national accounts domains: main aggregates, government finance statistics, non-financial and financial sector accounts, supply and use tables, and regional accounts. Most tables have to be reported on an annual basis, but the programme also includes several tables with a quarterly frequency. In most cases, data transmission is compulsory, but the programme also includes some variables for which it is voluntary.

For each table in the overview above, the programme provides a detailed and exhaustive description of the transmission requirements.

2.2 Reasons for changing data availability over time

The transmission of data according to the ESA 2010 guidelines and transmission programme started in September 2014. Although the transmission requirements have not changed since then, the volume of data transmitted to Eurostat has, due to changing data availability. The reasons for this are as follows:

1.expiry of derogations

Depending on the variables concerned and the situation of the country in question, expiry of the derogations was set between 2015 and 2020. As a result, data availability increases over time;

2.degree of completeness

Data completeness can change over time; a Member State that does not transmit all required data one year may develop those data and be able to transmit a complete data set in a subsequent year (or vice versa). Thus data availability will change over time;

3.initially voluntary tables and variables become compulsory

Examples include table 29 (‘accrued-to-date pension entitlements in social insurance’), for which data transmission was voluntary for reference year 2012 and became mandatory for reference year 2015 (to be transmitted in 2017), and the variable ‘land’ in table 26 (‘balance sheets for nonfinancial assets’), for which transmission became (partly) compulsory in 2017; and

4.extension of period covered

The transmission programme requires data transmission from a certain reference year or quarter onwards. The first reference year or quarter differs from table to table, but is often 1995 (1995Q1). Because a new year or quarter is added to the time series at each transmission deadline, the time series become longer over time.

The third and fourth reasons above cannot be influenced and do not require action from Member States or Eurostat. However, action is required as regards the expiry of derogations and improving data completeness (first and second reasons). Data availability and completeness of data deliveries is the subject of the next section; the development of derogations is addressed in chapters 3 and 4.

2.3 Data availability and completeness of data deliveries

Already under ESA 1995, Eurostat carried out regular assessments of Member States’ data availability. The data availability analysis covers the assessment of data completeness and, to a limited extent, timeliness. Annual assessments were maintained under ESA 2010, with the first carried out in October 2015 (with a limited update in February 2016), the second in April 2016, the third in February 2017 and the fourth in January 2018.

Figure 2.1 (data availability developments between October 2015 and January 2018) is based on assessments in October 2015, May 2016, February 2017 and January 2018. It shows, by country, for the four assessment points, how many of the 22 tables under the ESA 2010 transmission programme were delivered complete, almost complete, with some shortcomings and with significant shortcomings:

√:	Complete data delivery. This means that the country provides all the data. Only very minor, infrequent shortcomings may be present.
(√):	Almost complete data delivery. Few or minor shortcomings may exist, but the important indicators are provided.
P:	Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators.
N:	Data are delivered with significant shortcomings or not delivered at all.

When interpreting the graphs, it should be remembered that:

·due to slight differences in assessment method, results for October 2015 and May 2016 on the one hand, and for February 2017 and January 2018 on the other are not fully comparable. Still, the graphs provide a reliable picture of data availability developments;

·assessments for Iceland are only available for February 2017 and January 2018. No assessments are available for Switzerland;

·derogations are taken into account, i.e. if data gaps are covered by derogations, the data are not considered as missing;

·data transmission for an additional table (table 29 'accrued-to-date pension entitlements in social insurance') only became compulsory by end-2017. Therefore this table is not considered in the assessments.

Figure 2.1: Data availability for the 22 transmission programme tables (Oct-15 – Jan-18), EU Member States, Norway and Iceland

	Complete data delivery
	Almost complete data delivery
	Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators
	Data are delivered with significant shortcomings or not delivered at all

Figure 2.1 shows that, between October 2015 and January 2018, the number of tables with a relatively high degree of completeness increased for a large majority of countries. While 13 countries delivered one or more tables with serious shortcomings in October 2015, only 7 did so in January 2018. Only 6 countries transmitted complete or almost complete tables in October 2015, but 19 were able to do so in January 2018.

Between October 2015 and January 2018, the most progress in data availability was seen in Luxembourg, Cyprus and Poland. As regards performance levels in the most recent year available (January 2018), Italy, Slovenia and the Netherlands managed to provide all 22 tables fully complete. There is significant room for improvement in Iceland, Croatia, Norway and Bulgaria.

Annex A shows the results of the data availability assessments in more detail (by country and table).

Figure 2.2 gives an overall picture of data availability developments, with the percentages of tables in each of the four completeness categories (calculated as averages of all Member States and Norway).

Figure 2.2: Data availability for the 22 transmission programme tables (Oct-15 – Jan-18), EU and Norway

Figure 2.2 shows a clear improvement in data availability between October 2015 and January 2018: there is an obvious trend of data gaps being closed and full sets of data being delivered. While in October 2015 64 % of the tables transmitted by countries were sent without shortcomings and 4 % were sent with serious problems, the corresponding percentages in January 2018 were 81 % and 1 %.

3. Development of derogations

3.1 Introduction and legal basis

The Member States have been required to apply ESA 2010 in their national accounts data transmissions to Eurostat since 1 September 2014. However, Article 6 of the ESA 2010 Regulation allowed them to apply for temporary derogations from the transmission requirements:

‘In so far as a national statistical system necessitates major adaptations for the application of this Regulation, the Commission shall grant temporary derogations to Member States by means of implementing acts. Those derogations shall expire not later than 1 January 2020. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2).’

All Member States except the Czech Republic applied for derogations. The derogations granted were laid down in the 2014 Commission implementing decision on derogations (Decision 2014/403/EU, 26 June 2014). The EFTA Surveillance Authority granted derogations to Norway (Decision 421/14/COL, 6 October 2015) and Iceland (Decision 471/14/COL, 30 October 2015). For Switzerland, negotiations on derogations only started in 2017 and are still ongoing.

The following sections provide an overview of the criteria for assessing derogation requests (section 3.2) and developments in the period between end-2015 – end-2017 (section 3.3).

3.2 Granting of derogations and assessment criteria

Derogations were requested and granted between March 2011 and June 2014. Table 3.1 provides an overview of the process:

Table 3.1: Process of granting derogations

Stage	Description of action	Period
1	First provisional requests for derogations by MS	Mar-Apr 2011
2	Analysis of requests by Eurostat	May 2011 — Feb 2012
3	Second provisional requests for derogations by MS	Mar-Apr 2012
4	a. Specification of derogation requests	May 2012 — Jun 2013
	b. Eurostat assessment of derogation requests
	c. Negotiations between MS and Eurostat
5	Adoption of ESA 2010 Regulation and 3 months period for reconsidering derogation requests	Jul — Oct 2013
6	Finalisation list of granted derogations	Oct 2013
7	Legal procedure and adoption of Decision on derogations	Nov 2013 — Jun 2014

In stages 1 and 3, the Member States were asked to specify their (provisional) derogation requests in terms of:

·table number(s);

·name of variable(s) and code of the indicator(s) concerned;

·detailed description of the derogation (e.g. total economy or sector/industry/regional breakdown, valuation, unadjusted or seasonally adjusted, consolidated or nonconsolidated, etc.);

·reference periods for which the derogation was requested; and

·year of expiry of the derogation and first regular transmission.

After all details had been clarified (stage 4a), Eurostat assessed the requests (stage 4b) on the basis of a set of predefined criteria:

·need to adapt national statistical systems (assessment based on countries’ stated reasons for their requests);

·impact on European aggregates and policies;

·reference periods for which derogations were requested (easier to grant derogations for less recent periods);

·length of requested period covered (derogations easier to grant for short periods);

·existing or new variables (derogations easier to grant for the latter);

·data for operational versus scientific national accounts purposes (derogations easier to grant for the latter); and

·common problems.

Eurostat and the Member States then discussed the resulting lists of derogations bilaterally, adapted them where necessary and agreed on their final form (stage 4c). The lists of granted derogations were finalised (stage 6) and the legal procedure (stage 7) was started, resulting in Decision 2014/403/EU. Table 3.2 shows the number of derogations by country and ESA 2010 table as of the start of implementation of the ESA 2010 transmission programme.

At the start of the transmission programme, the Commission adopted implementing Decision 2014/403 granting 888 derogations to 27 Member States (only the Czech Republic requested none). In addition, the EFTA Surveillance Authority granted 145 derogations to Norway and Iceland. The number of derogations varies widely across countries. A relatively large number of derogations were granted to Iceland (140), Croatia (109) and Poland (82). The Netherlands requested only one, Norway five, Greece and Finland seven, and Italy eight. However, it should be noted that the scope of derogations may vary substantially, from a single figure to a whole table.

Table 3.2: Derogations by country and table (as of 1 September 2014)*

* For Norway as of 6 October 2015; for Iceland as of 30 October 2015.

3.3 Development of derogations

As derogations reduce data availability and thus affect user interests, Eurostat assessed the Member States’ requests very carefully (stage 4b). For the same reasons, in 2015 it started a process aimed at ensuring that data are actually transmitted after expiry of the derogations in the year agreed with the Member States and laid down in the legal text (‘year of first transmission’).

Derogations and their expiry are monitored with the help of the ‘derogation dashboard’, which provides an annual overview of the state of play for all derogations; it was produced for the first time byend-2015 and subsequently by end-2016 and end-2017. Under the monitoring procedure, all Member States receive a file listing their derogations and are asked to report the state of play for each derogation, as follows:

Closed	The work on the derogation has been finalised and data have been transmitted.
On track	The work on the derogation is progressing and is considered to be ‘on schedule’.
With difficulties	The work on the derogation is ongoing, but there is a risk that it will not be finalised in time.
Not yet addressed	The work on the derogation has not started yet.

Eurostat collects the results and presents them for discussion with Member States in the December meetings of the Directors of Macro-Economic Statistics (DMES). The EFTA countries are not included in this annual exercise.

Figure 3.1 shows, by country and category, developments in the state of play for the derogations as reported by the Member States by the end of the respective years.

Figure 3.1: Member States’ derogations – state of play (end-2015 – end-2017)

Between end-2015 and end-2017, the number of ‘on track’ or ‘closed’ derogations increased or remained stable in all Member States. The most progress was made by Croatia (increase of 27), Bulgaria and Sweden (both 16).

As mentioned, figure 3.1 represents the state of affairs as reported by the Member States by the end of each year. As some derogations may expire in December, Eurostat assesses only in the first few months of the subsequent year whether all obligations regarding the closure of derogations have been met. The follow-up of such cases is discussed in chapter 5.

Figure 3.2 provides an overall picture of developments on the 888 derogations, shown for end-2015, end-2016 and end-2017, and for all Member States the percentages of derogations that are ‘closed’, ‘on track’, ‘with difficulties’ and ‘not yet addressed’.

Figure 3.2: Derogations – state of play (end-2015 – end-2017), total EU

Figure 3.2 confirms the conclusions from figure 3.1: there has been a clear shift from ‘not yet addressed’ derogations (down from 31 % to 13 %) to ‘closed’ derogations (up from 25 % to 54 %).

A more detailed analysis of the end-2017 dashboard results is attached as Annex B, updated in January 2018 to include the derogations that expired in 2017.

4. Verification of derogations

4.1 Introduction and legal basis

In line with Article 6(1) of the ESA 2010 Regulation, Member States received temporary derogations allowing them time to make the necessary major adaptations to be able to apply the Regulation. The derogations were granted on the basis of justified requests and established under Decision 2014/403/EU. They will all expire by 1 January 2020 (but the majority much earlier).

While the monitoring of derogations on the basis of the dashboard is voluntary, Article 6(3) of the Regulation provides for mandatory review of the validity of Member States’ justifications:

‘(…) The Commission, after consulting the European Statistical System Committee, shall report to the European Parliament and the Council not later than 1 July 2018 on the application of the granted derogations in order to verify whether they are still justified.’

This chapter starts to explain the organisation and the content of the verification process (section 4.2) and goes on to present the main outcomes and conclusions (section 4.3).

4.2 Verification process

As specified in the second paragraph of Article 6(3) of the ESA 2010 Regulation, this report assesses whether the justifications for the derogations that Member States provided in 2013 are still valid. This involves assessing the interplay between the major adaptations of the national statistical systems, the justifications for the derogations and the derogations themselves. To this end, Eurostat collected updates on the justifications in a similar way as was done in 2013. The verification is relevant only for the 365 derogations expiring in 2018, 2019 and 2020. It does not cover those that expired in 2015-2017, even if bilateral discussions are ongoing with the countries in question. Neither does it concern the Czech Republic (which did not request derogations) or Greece, Italy and the Netherlands (whose derogations expired in 2017 or before). The EFTA countries Norway, Iceland and Switzerland have not been included in the verification process.

For the purpose of the verification, Eurostat launched a questionnaire on 5 July 2017, with 15 September 2017 as the deadline for reply. It prefilled information on the derogations and the justifications submitted in 2013. Member States were asked to indicate whether the circumstances giving rise to the derogation had changed since 17 October 2013. If so, they were asked to indicate how the attributes of the derogations (codes and variables, description, period covered and year of first transmission) could be updated to reflect the changed circumstances. Member States were not allowed to request new derogations, as the right to do so expired on 17 October 2013.

Annex C shows an empty questionnaire template, with a detailed overview of the questions.

4.3 Verification results

Eurostat processed, analysed and assessed the completed questionnaires (see table 4.1). In theory, verification could lead to the following assessments of Member States’ justifications for derogations granted under Decision 2014/403/EU:

·case 1: the justification is valid;

·case 2: the justification is partially valid; or

·case 3: the justification is no longer valid.

In case 1, no legislative action would be taken; the existing derogations would apply as specified in Decision 2014/403/EU. Cases 2 and 3 would give rise to amendments of the Decision: case 2 would require a change and case 3 the removal of the derogation in question.

Table 4.1: Results of derogation verification process

	Justification for derogation is:
	valid	partially valid	no longer valid	Total
Austria	2			2
Belgium	7		2	9
Bulgaria	12		3	15
Cyprus	7		7	14
Germany	19	1	1	21
Denmark	8			8
Estonia	10		7	17
Spain	8	3	2	13
Finland	2			2
France	8		3	11
Croatia	45	9	4	58
Hungary	8		5	13
Ireland	3			3
Lithuania			11	11
Luxembourg	4			4
Latvia	9		15*	24
Malta	31		4	35
Poland	35		4	39
Portugal	1		2	3
Romania	5	3	6	14
Sweden	17		7	24
Slovenia	3		7	10
Slovakia		6		6
United Kingdom		1	8	9
Total	244	23	98	365

* Including three derogations for which justification is valid, but which can still be closed.

Table 4.1 shows that most Member States already solved many of the problems which originally triggered the application for derogations even ahead of the year when they were due to expire. In absolute terms, Latvia and Lithuania managed to abrogate the most derogations before the legal year of expiry: 15 and 11 respectively. In terms of the percentage of outstanding derogations, Lithuania (100 %) and the United Kingdom (89 %) performed best. Croatia (45), Poland (35) and Malta (31) have relatively high numbers of derogations still open/valid, mainly because they were granted a lot in 2013.

Figure 4.1 shows the distribution between valid, partially valid and no longer valid cases for all 365 derogations that expire in 2018, 2019 or 2020.

Figure 4.1: Derogations — valid, partially valid and no longer valid (all Member States)

Figure 4.1 shows that 67 % (244) of the 365 derogations are still valid (case 1) and can remain unchanged. It was found that the justification was no longer valid for 27 % (98) of the derogations. These would all be withdrawn, as the countries in question have closed them and transmitted data ahead of time (in 2017 or before, while the year of first transmission was 2018, 2019 or 2020). For a limited number of derogations (23, or 6 %), the justification is partially valid. This concerns derogations for which the scope can be narrowed, e.g. by deleting variables, shortening the period covered, advancing the year of first transmission, etc.

In line with the results of this review it is appropriate that Decision 2014/403/EU is amended. As a result, 98 derogations would be withdrawn and the scope of 23 would be narrowed down. The established procedure for the Commission implementing acts, based on the examination procedure involving the European Statistical System Committee, would apply to this exercise. Information on the appropriate amendments to the annex to Decision 2014/403/EU can be found in Annex D.

5. Action to improve data availability

5.1 Introduction

As partners in the European Statistical System, national data compilers and Eurostat are continuously working to improve data availability for its users. Since the start of preparations to implement ESA 2010, significant efforts have been made to provide harmonised technical recommendations and address data compilation challenges in the expert working groups. The Commission provides financial support for actions to close the derogations. Data availability is monitored regularly during periods of data production. A more structural review of the state of play on derogations is conducted annually: Member States’ work is monitored by means of the derogation dashboard and checks are carried out as to whether data are actually transmitted when the derogations expire. In addition, there is regular monitoring, by Member State and table, if data availability is in accordance with the ESA 2010 transmission requirements.

5.2 Technical cooperation and harmonisation

Technical cooperation is conducted through the Working Groups on National Accounts (NAWG) and Excessive Deficit Procedure (EDPS WG) under the guidance of DMES meetings. A large number of working groups and task forces have examined a wide range of topics relating to the introduction and interpretation of ESA 2010 and the transmission programme; these include the task force on land and other non-financial assets, the task force on goods sent abroad for processing, the task force on research and development, and the workshop on pensions.

Numerous courses and training sessions on ESA 2010 and the transmission programme have been organised. Eurostat and external contractors organise general trainings on national accounts three times a year for staff with different levels of experience. The courses cover the principles of national accounts and highlight changes in ESA 2010 visàvis ESA 1995. In addition, several more targeted courses have been organised, e.g. on insurance, ESA 2010 and pensions, and goods sent abroad for processing.

Many manuals, working papers and other documents have been prepared to provide Member State statisticians with guidance on a broad range of ESA 2010related issues. In addition to the ESA 2010 methodological manual itself, these include:

·Technical Compilation Guide for Pension Data in National Accounts;

·Handbook on quarterly national accounts;

·Manual on regional accounts methods;

·Manual on the changes between ESA 95 and ESA 2010;

·Manual on measuring Research and Development in ESA 2010;

·Manual on Government Deficit and Debt;

·Manual on goods sent abroad for processing;

·Eurostat-OECD compilation guide on land estimation;

·Note on foreign trade reported by non-residents;

·Handbook on prices and volumes measures in national accounts; and

·Eurostat-OECD compilation guide on inventories.

5.3 Commission financial support for Member States

Eurostat encourages Member States to improve national accounts data availability and to lift their derogations. In accordance with Article 128 of Regulation (EU, Euratom) No 966/2012 3 , each year the Commission (Eurostat) invites Member States to apply for grants 4 to support this work. Countries’ action is financed under the ‘shared cost’ principle: at least 10 % of the costs must be funded by the beneficiary’s own sources or third parties, while the Union financial contribution will be up to 90 % of eligible costs. The beneficiaries have to provide Eurostat with a report describing their development work and the results. As far as possible, results from the grant reports are made publicly available.

Many Member States have taken advantage of the grants to work on national accounts data availability and derogations. In 2010-2012, a substantial number of grant applications concerned issues relating to the implementation of ESA 2010 and the transmission programme.

Table 5.1: Grants for national accounts development projects (2010-2012)

Year	Grant title, projects and actions	Applicant countries	Allocated budget (EUR 1 000, rounded)
2010	National accounts methodological and technical improvements, of which:	AT, BE, CY, CZ, DK, FI, DE, IT, LT, NL, NO, PL, PT, RO, SK, SI, SE	1 220
	Objective 4: preparatory work for the implementation of the revised ESA transmission programme	AT, BE, CY, CZ, FI, DE, PT, SE	>620
2011	National accounts methodological and technical improvements, of which:	DK, FI, DE, IT, NL, PL, PT, SK, UK	1 070
	Project 2: preparatory work for the implementation of the revised ESA transmission programme	FI, DE, IT, NL, PL, PT	700
2012	Action to support specific improvements in national accounts, of which:	AT, BG, CY, CZ, DK, EL, FI, IT, LV, LT, LU, HU, NL, PT, SI, SE	900
	Objective 1: preparatory work for the implementation of the revised ESA transmission programme	BG, CY, DK, EL, HU, IT, LT, LU, PT, SI	530

The 2013, 2015, 2016 and 2017 grant exercises were opportunities for countries to secure financial support on a broad range of national accounts issues directly or indirectly related to the improvement of ESA 2010 data. Two important areas were compiling data covered by derogations and producing estimates for voluntary items in the transmission programme.

Table 5.2: Grants for national accounts development projects (2013-2017)

Year	Grant title, projects and actions	Applicant countries	Allocated budget (EUR 1 000, rounded)
2013	Action to support specific improvements in national accounts	BG, CZ, DE, DK, EE, FI, HU, LT, NL, NO, PL, PT	940
2015	Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which:	AT, BE, BG, CZ, DE, EE, EL, DK, FI, HR, HU, IS, LT, LV, MT, NL, NO, PL, SI, SK	3 530
	Action 2, Project 1: work on table 29 (accrued-to-date pension entitlements)	BE, BG, DE, EE, DK, HR, IS, LT, MT, NL, NO, PL, SI	>480
	Action 3, Project 5: work on temporary derogations	DE, DK, FI, HR, IS	>210
	Action 3, Project 7: compilation of supply and use tables at previous years’ prices	IS	60
2016	Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which:	CY, CZ, DE, DK, HR, LT, MT, NL, PL, SI, SK	1 390
	Action 2: work on table 29 (accrued-to-date pension entitlements)	DK	30
	Action 3, Project 3: work on temporary derogations	DK, HR, LT, MT, NL, SK	>320
2017	Full implementation of ESA 2010 and transmission programme and lifting of derogations, of which:	CZ, DK, EE, FI, HR, HU, IT, LT, LV, NL, NO, PL, RO, SE, SI	1 040
	Action 2, Project 3: work on temporary derogations	HR, HU, LV, RO	>170

5.4 Measures to improve data availability

Usually, the assessment of data availability, dashboard monitoring and regular contacts with countries ensure that important data availability issues are avoided or quickly resolved. However, in some cases it might be necessary to take additional action. Where Member States' failure to provide data in accordance with the ESA 2010 obligations seriously harms data availability, Eurostat sends the countries in question an official letter reminding them of the transmission requirements and asking them to take appropriate measures to ensure that the required data are transmitted. Table 5.3 shows the numbers of such letters sent in 20152017.

Table 5.3: Letters on data issues sent by Eurostat (2015-2017)

	Number of letters sent	… of which reminders of previous letters
2015	16	2
2016	13	3
2017	15	4

In 2015-2017, Eurostat sent 44 letters on ESA 2010 data issues to 19 Member States. While these covered a wide range of issues across the transmission programme, a considerable number concerned the main aggregates and the non-financial sector accounts tables. Several letters in 2016 and 2017 addressed expired derogations, as part of the follow-up to the regular derogation monitoring (see section 3.3).

In most cases, countries took action in response to the letters, sometimes after receiving a reminder. In one case, the Commission had to start an informal dialogue with the country concerned through the EU pilot regarding persistently missing annual data and incomplete quarterly data for non-financial sector accounts.

6. Conclusions

The ESA 2010 Regulation requires the Member States to provide the data specified in its Annex B. Article 6 allowed countries to apply for temporary derogations to the transmission requirements and Article 6(3) requires the Commission to report to the European Parliament and the Council on the application of the derogations by 1 July 2018. In the light of these provisions, this report addresses developments in data availability in the Member States and presents the results of Eurostat’s analysis of the derogations granted. It covers four main topics:

1.Data availability according to the ESA 2010 transmission requirements

The Commission (Eurostat) assesses on a regular basis whether Member States’ data availability is in accordance with the transmission requirements. The data availability analysis covers the assessment of data completeness and, to a limited extent, timeliness. The assessments took place in October 2015, April 2016, February 2017 and January 2018. It can be concluded that data availability clearly improved between October 2015 and January 2018. The shift from categories of data deliveries with (serious) shortcomings to full and almost full data delivery categories shows the clear trend of data gaps being closed. In 2015, 64 % of the tables transmitted by countries were sent without shortcomings and 4 % were sent with serious problems. The corresponding percentages in 2018 were 81 % and 1 % respectively;

2.Derogations and developments over time

After careful assessment against predefined criteria, the Commission adopted implementing Decision 2014/403 granting 888 temporary derogations to 27 Member States. In addition, the EFTA Surveillance Authority granted 145 derogations to Norway and Iceland.

As derogations reduce data availability and thus affect user interests, Eurostat regularly monitors the state of play on the granted derogations and checks that Member States respect the derogations' expiry date. Between end-2015 and end-2017, the number of ‘on track’ or ‘closed’ derogations increased or remained stable in all Member States. Overall, there has been a clear shift from ‘not yet addressed’ derogations (down from 31 % to 13 %) to ‘closed’ derogations (up from 25 % to 54 %);

3.Verification of derogations

As specified in the second paragraph of Article 6(3) of the Regulation, this report assesses whether the justifications for the derogations that Member States provided in 2013 are still valid. The results of a questionnaire shows that most Member States already solved many of the problems which originally triggered the application for derogations even ahead of the year when they were due to expire. Of the 365 derogations expiring in 2018, 2019 or 2020, 67 % (244) are still valid and can remain unchanged For 27 % of the derogations (98 derogations — all concerning derogations that can be closed since data have already been delivered ahead of time) the justification is no longer valid.

For a relatively limited number of derogations (23, or 6 %) the justification is partially valid. This concerns derogations for which the scope can be narrowed, e.g. by deleting variables from the derogation, shortening the period covered, advancing the first year of transmission, etc.

In line with the results of its review it is appropriate that Decision 2014/403/EU is amended: 98 derogations would be withdrawn and the scope of 23 would be narrowed down. The established procedure for the Commission implementing acts, based on the examination procedure involving the European Statistical System Committee, would apply to this exercise.

4.Action undertaken to improve data availability

Eurostat, in cooperation with national data compilers, is continuously working to improve data availability for its users. Data availability is monitored regularly during periods of data production, but also by means of structural (annual) data availability monitoring and a regular annual review of the state of play of derogations.

Member States have made and still make significant efforts to improve data availability in accordance with the ESA 2010 requirements. The Commission (Eurostat) supports these efforts through meetings, workshops, courses, guidance manuals and documents, it has encouraged Member States to make similar efforts. Technical cooperation is conducted through the Working Groups on National Accounts and Excessive Deficit Procedure under the guidance of the meeting of the Directors of Macroeconomic Statistics of the National Statistical Institutes.

Financial support from the Commission to Member States is an important tool to encourage countries to improve data availability and to lift derogations, even before their expiry date. In 2010-2012, a substantial number of grant applications concerned topics relating to the implementation of ESA 2010 and the transmission programme; 22 Member States and Norway applied for such grants. In 2013-2017, grant projects concerned the improvement of ESA 2010 data, including the development of voluntary data and data covered by derogations; 23 Member States and two EFTA countries applied for such grants.

In the limited number of cases where Member States’ failure to provide data in accordance with the ESA 2010 obligations seriously harm data availability, Eurostat sends the countries in question an official letter reminding them of the transmission requirements and asking them to take appropriate measures to address the issue as soon as possible. In 2015-2017, Eurostat sent 44 letters on data issues to 19 Member States. A considerable number concerned main aggregates and non-financial sector accounts. In most cases, the countries took action in response to the letters. In one case, the Commission had to start an informal dialogue with the country concerned through the EU pilot regarding persistently missing annual data and incomplete quarterly data for non-financial sector accounts.

In conclusion, data availability improved significantly between October 2015 and January 2018. Most of the derogations that expired at the latest in 2017 have been resolved by the respective Member States. In addition, a significant number of Member States are providing (part of) the data covered by derogations even before the first transmission date laid down in Commission Implementing Decision 2014/403/EU. It is appropriate for the Commission to amend that Decision to take account of changes in the justifications of existing derogations.

To serve users’ interests, Eurostat will, in cooperation with Member States, take all necessary actions to ensure full implementation of the ESA 2010 Regulation. It will remain in close contact with Member States to improve data availability further in the coming years and continue its work on monitoring derogations.

Annex A: Data delivery assessment, by table and country

A.1 Data delivery assessment, October 2015

√:	Complete data delivery. This means that the country provides all the data. Only very minor, infrequent shortcomings may be present.
(√):	Almost complete data delivery. Few or minor shortcomings may exist, but the important indicators are provided.
P:	Data are delivered with shortcomings concerning important indicators or an accumulation of less important indicators.
N:	Data are delivered with significant shortcomings or not delivered at all.

A.2 Data delivery assessment, April 2016

A.3 Data delivery assessment, February 2017

A.4 Data delivery assessment, January 2018

Annex B: Derogation dashboard results

As part of its ESA 2010 data availability monitoring, Eurostat produces an annual derogation dashboard on the basis of Decision 2014/403/EU. The purpose of the dashboard is to track Member States’ progress in providing data in accordance with the ESA 2010 transmission programme. The dashboard is updated once a year in November by each country and presented to the DMES meeting in December.

The members of the DMES were sent a file listing derogations per country and asked to record progress made in 2017 by indicating whether derogations were ‘not yet addressed’, ‘on track’, ‘with difficulties’ or ‘closed’. The deadline for returning the completed tables was 10 November 2017.

In January 2018, Eurostat re-examined the derogations that expired in 2017 in order to determine if the derogations should be considered as closed. The results presented in this annex include the January 2018 update.

Failure to transmit data after a derogation has expired is considered as a case of 'missing data' in the next data availability assessment. If a derogation is closed before expiry, but data are transmitted with shortcomings, this will also be considered as 'missing' in the next data availability monitoring round.

Improvements, January 2018

More than half of all derogations are now closed (59 %, as compared with 36 % a year ago). Another 23 % are ‘on track’, indicating that data will be delivered when they expire.

Member States have classified around 18 % of the open derogations as ‘with difficulties’ or ‘not yet addressed’. A list of the former is provided in Annex B.1. Eurostat would encourage Member States to inform it of any problems with implementation and any need for assistance.

Derogations expiring per year

* Status January 2018

Of the remaining 360 open derogations, the majority (258, or 71 %) will expire in 2020. 91 derogations (25 %) expired in 2017 and the concerned data are now considered as not having been delivered (see Annex B.2).

For 24 open derogations that should have been closed in 2017, Member States have reported that work is moving ahead ‘with difficulties’ or is ‘not yet addressed’.

Derogations expired in 2017

* Status January 2018

Expired derogations

Many derogations have been closed in advance of expiry. However, some that expired in 2015-2017 are still open (see Annex B.2), which implies that ESA 2010 transmission requirements have not been met. For those concerning tables with 12 or 24 months of transmission delay, data transmissions were expected by the end of 2017.

The Commission is contacting all Member States that still have to transmit data for which their derogations expired in 2017 and request them to provide the concerned data in accordance with the ESA 2010 transmission requirements.

B.1 Outstanding derogations with difficulties

MS	Table	Code and variable	Detailed description of derogation	Period covered by derogation/ transmission delay	First transmission
BE	10	All variables	NUTS II breakdown, total economy and A*10 breakdown	2000-2002	2020
BE	12	All variables	NUTS III breakdown, total economy and A*10 breakdown	2000-2002	2020
BG	8	D.43S21 — Reinvested earnings on Intra-EU F.D.I., D43S22 — Reinvested earnings on Extra-EU F.D.I., D.441 — Investment income attributable to insurance policy holders, D.442 — Investment income payable on pension entitlements, D.443 — Investment income attributable to collective investment fund shareholders, D.614 — Households’ social contributions supplements, D.61SC — Social insurance scheme service charges	All sectors, uses and resources	2012-2015	2017
BG	801	D.74A — Of which: paid to / received by European institutions (e.g. EDF)	Sector S.13 — General Government, uses,	1999Q1-2016Q4	2017
BG	801	D.74A — Of which: paid to / received by European institutions (e.g. EDF)	Sector S.2 — Rest of the World, resources	1999Q1-2016Q4	2017
DE	1Q	P.52 - 9. b) Changes in inventories	Total economy, current prices and previous year’s prices and chain linked volumes, non-adjusted and seasonally adjusted data (to be provided excluding military inventories of general government until expiration of derogation)	1995Q1-2012Q4	2020
DE	1A	P.52 - 9. b) Changes in inventories	Total economy, current prices and previous year’s prices and chain linked volumes (to be provided excluding military inventories of general government until expiration of derogation)	1995-2012	2020
DE	3	P.51g — 7. a) Gross fixed capital formation by industry — breakdown by fixed asset AN_F6	Breakdown by fixed assets AN_6 and NACE A*10, current prices and previous year’s prices and chain-linked volumes (to be provided for new fixed assets)	1995-2018	2020
DE	3	P.52 - 7. b) Changes in inventories by industry	A*10 breakdown, current prices and previous year’s prices	1995-2018	2020
DE	3	P.52 - 7. b) Changes in inventories by industry	Total economy, current prices and previous year’s prices (to be provided excluding military inventories of general government until expiration of derogation)	1995-2012	2020
DE	8	P.52 — Changes in inventories	Sector S.13 — General Government, uses (to be provided excluding military inventories of general government until expiration of derogation)	1995-2012	2020
DE	801	P.52+P.53 — Changes in inventories and net acquisition of valuables	S.13 — General Government, uses, current prices, non-seasonally adjusted (to be provided excluding military inventories of general government until expiration of derogation)	1999Q1-2012Q4	2020
DE	9	D.51c — Taxes on holding gains, D.51d — Taxes on winnings from lottery or gambling, D.51e — Other taxes on income n.e.c.	All sectors	1995 - 2018	2020
DE	11	P.5 — Gross capital formation	S.13 — General government, COFOG division 2 and groups in division 2 (to be provided excluding P.52 military inventories of general government until expiration of derogation)	1995-2012	2020
DE	22	P.51g_AN.111 – 2. GFCF in dwellings, P.51g_AN.112 – 3. GFCF in other buildings and structures, P.51g_AN.113+ P.51g_AN.114 – 4. GFCF in machinery and equipment + weapon systems, P.51g_AN.1131 – 5. GFCF in transport equipment, P.51g_AN.115 – 10. GFCF in cultivate biological resources	A*21 breakdown (to be provided for new fixed assets), current prices and previous year’s prices and chain-linked volumes	1995 -2017	2020
IE	8	All variables	S.14 — Households and Sector S.15 — Non-profit institutions serving households, uses and resources (to be provided as total S.14+S15 until expiration derogation)	2012-2015	2017
IE	8	All variables	All sectors, uses and resources	1995 -1998	2017
LU	1Q	All variables	Total economy and all NACE breakdowns, current and previous year’s prices and chain linked volumes, non-adjusted and all adjusted data. (This derogation will replace the derogation requesting a t+90 days delay in calendar year 2016).	Transmission at t+85 days	2020
LU	1A	All variables	Total economy and all NACE breakdowns, current and previous year’s prices and chain linked volumes, transmission at t+2 months. (This derogation will replace the derogation requesting a t+90 days delay in calendar year 2016).	Transmission at t+85 days	2020
MT	20	All variables	Full table including all details/breakdowns	2000-2017	2020
MT	27	All variables	S.13 — General government, S.1311 — Central government S.1313 — Local government, including counterpart data by all sectors	1999Q1-2003Q4	2020
PL	1Q	D11- 17. a) Wages and salaries D12- 17.b) Employers’ social contributions	Total economy, current prices, non-adjusted and seasonally adjusted data	1995Q1-2000Q4	2020
PL	1Q	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D12- 17.b) Employers’ social contributions	A*10 breakdown, current prices, non-adjusted and seasonally adjusted data	1995Q1-2000Q4	2020
PL	1Q	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D12- 17.b) Employers’ social contributions	Total economy and A*10 current prices, non-adjusted and seasonally adjusted data	Transmission at t+95 days	2020
PL	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons), ESE — 16. c) Self-employed, EEM — 16. d) Employees	Total economy and A*10 breakdown, thousands of persons and thousands of hours worked, non-adjusted and seasonally adjusted data	1995Q1-2000Q4	2020
PL	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons), ESE — 16. c) Self-employed, EEM — 16. d) Employees	Total economy and A*10 breakdown, thousands of persons and thousands of hours worked	1995-2000	2020
PL	1A	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees, D.11 - 17. a) Wages and salaries, D.12 - 17. b) Employers’ social contributions	Total economy and A*10 breakdown, current prices, transmission at t+2 months	Transmission at t+95 days	2020
PL	3	EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs), ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs), EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)	Total economy and A*21 breakdown, thousands of persons and thousands of hours worked	1995-2000	2020
PL	3	EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs), ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs), EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)	A*64 breakdown, thousands of persons	1995-2009	2020
PL	8	EMP — Employment (in number of persons and number of hours worked)	Sector S.13 General Government, thousands of persons and thousands of hours worked	1995- 2009	2020
PL	8	D.2 — Taxes on production and imports	Sector S.2 — Rest of the World, resources	1995-2003	2017
PL	8	D.29 — Other taxes on production	Sector S.2 — Rest of the World, resources	1995-2012	2017
PL	8	D.92r — Investment grants, receivable	Sector S.2 — Rest of the World, uses and resources	1995-2004	2017
PL	801	D.2 — Taxes on production and imports, D.3 — Subsidies, D.5 — Current taxes on income, wealth, etc., D.6 — Social contributions and benefits, D.7 — Other current transfers, D.8 — Adjustment for the change in pension entitlements, D.9 — Capital transfers	Sector S.2 — Rest of the World, uses and resources, current prices, seasonally adjusted data	1999Q1 – 2017Q1	2017
PL	801	D.2 — Taxes on production and imports	Sector S.2 — Rest of the World, resources, current prices, non-seasonally adjusted data	1999Q1-2004Q4	2017
PL	801	D.29 — Other taxes on production	Sector S.2 — Rest of the World, resources, current prices, non-seasonally adjusted data	1999Q1-2013Q4	2017
PL	801	D.29 — Other taxes on production			2017
PL	801	D.91p — Capital taxes, payable	Sector S.2 — Rest of the World, uses, current prices, non-seasonally adjusted data	1999Q1-2013Q4	2017
PL	10	EMP — 5. Employment in thousands of persons and thousands of hours worked ETO — Total, EEM — Employees	All NUTS breakdowns, A*10 breakdown, thousands of hours worked	2000-2007	2020
SI	27	All variables	S.13 — General government, S.1311 — Central government S.1313 — Local government S.1314 — Social security funds, including counterpart data by all sectors	1999Q1-2003Q4	2020

B.2 Derogations expired in 2015-2017 for which data have not been delivered

MS	Table	Code and variable	Detailed description of derogation	Period covered by derogation/ transmission delay	First transmission
LU	801	All variables	All breakdowns/details	1999Q1-1999Q4	2015
HR	8	D.612 — Employers’ imputed social contributions	All sectors, uses and resources	2012-2014	2016
HR	8	D.611 — Employers’ actual social contributions, D.613 — Households’ actual social contributions, D.614 — Households social contributions supplements, D.61SC — Social insurance scheme service charges	S.2 — Rest of the World, uses and resources	2012-2014	2016
HR	8	EMP — Employment (in number of persons and number of hours worked)	Sector S13 general government, thousands of persons and thousands of hours worked	2002-2014	2016
BE	9	D.614 - Households social contributions supplements, D.61SC - Social insurance scheme service charges		2012-2015	2017
BG	3	P.53 - Acquisitions less disposals of valuables	Total economy, current and previous year's prices	1995-1997	2017
BG	8	D.43 - Reinvested earnings on foreign direct investment	Sectors S.13 -General Government, S.14 – Households, S.15 - Non-profit institutions serving households, uses and resources	1995-2012	2017
BG	8	D.43S21 - Reinvested earnings on Intra-EU F.D.I., D43S22 - Reinvested earnings on Extra-EU F.D.I., D.441 - Investment income attributable to insurance policy holders D.442 - Investment income payable on pension entitlements, D.443 - Investment income attributable to collective investment fund shareholders, D.614 – Households' social contributions supplements, D.61SC - Social insurance scheme service charges	All sectors, uses and resources	2012-2015	2017
BG	8	D.44 - Other investment income	Sectors S. 13 -General Government, S.14 – Households, S.15 - Non-profit institutions serving households, uses	1995-2012	2017
BG	8	D.92 - Investment grants	All sectors, uses	1995-2012	2017
BG	8	D. 74A - Of which: paid to / received by European institutions (e.g. EDF)	All sectors, uses and resources	1995-2015	2017
BG	8	D.8 - Adjustment for the change in pension entitlements, P.53 - Acquisitions less disposals of valuables	All sectors, uses and resources	1995-2012	2017
BG	8	D.611 - Employers' actual social contributions D.612 - Employers' imputed social contributions, D.613 - Households' actual social contributions	Sector S.2 - Rest of the World, uses and resources	1995-2015	2017
BG	8	D.11 – Wages and salaries D.12 – Employers' social contributions	Sector S.2 - Rest of the World, uses and resources	1995-2012	2017
BG	8	D.71 - Net non-life insurance premiums	Sector S.2 - Rest of the World, resources	1995-2012	2017
BG	8	D.72 - Non-life insurance claims	Sector S.2 - Rest of the World, uses	1995-2012	2017
BG	8	D.45 - Rents	All sectors, uses and resources	1995-2012	2017
BG	8	D.71 - Net non-life insurance premiums D.72 - Non-life insurance claims	Sector S.13 - General Government, uses and resources	1995-2012	2017
BG	8	D.3 – Subsidies D.39 - Other subsidies on production	Sectors S.12-Financal corporations, S.13- General Government, S15 - Non-profit institutions serving households, uses and resources	1995-2012	2017
BG	801	D.74A - Of which: paid to / received by European institutions (e.g. EDF)	Sector S.13 - General Government, uses ,	1999Q1-2016Q4	2017
BG	801	D.74A - Of which: paid to / received by European institutions (e.g. EDF)	Sector S.2 - Rest of the World, resources	1999Q1-2016Q4	2017
BG	801	D.8 - Adjustment for the change in pension entitlements	All sectors, uses and resources	1999Q1-2013Q4	2017
BG	801	D.92 - Investment grants	All sectors, uses and resources	1999Q1-2016Q4	2017
BG	801	D.44 - Other investment income D.43 - Reinvested earnings on foreign direct investment	Sector S.2 - Rest of the World and Sector S.13 - General Government, uses and resources	1999Q1-2016Q4	2017
BG	801	D.71 - Net non-life insurance premiums D.72 - Non-life insurance claims	Sector S.2 - Rest of the World and Sector S.13 - General Government, uses and resources	1999Q1-2013Q4	2017
BG	801	D.45 - Rents	Sector S.13 - General Government, uses	1999Q1-2016Q4	2017
BG	801	D.45 - Rents	Sector S.2 - Rest of the World, uses and resources	1999Q1-2016Q4	2017
DK	26	AN.211 - 20. Land	S.14 + S.15 - Households + Non-profit institutions serving households	1995-2014	2017
DE	6	F.6 - Insurance, pension and standardised guarantee schemes and F.7 - Financial Derivatives and Employee Stock Options	Nominal holding gains and losses and other changes in volume, all sectors	2012-2015	2017
DE	10	B1.g - 2. Gross value added at basic prices (current prices), D1 – 3. Compensation of employees (current prices)	NUTS II breakdown, A*10 breakdown (aggregations for G-J, K-N, O-U to be provided until expiration of derogation)	2000-2014	2017
DE	27	F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits	All sectors	1999Q1-2016Q4	2017
IE	1Q	P3 - 5. a) Household final consumption expenditure (domestic concept)	Breakdown by durability, current prices and previous year's prices and chain-linked volumes, non-adjusted and seasonally adjusted	1997Q1 – 2016Q4	2017
IE	6	All variables	Transactions, assets and liabilities, total economy and all (sub)sectors (excluding S.13 and sub-sectors), consolidated and non-consolidated.	1995-2001	2017
IE	7	All variables	Assets and liabilities, total economy and all (sub)sectors (excluding S.13 and sub-sectors), consolidated and non-consolidated.	1995-2000	2017
IE	8	All variables	S.14 – Households and Sector S.15 - Non-profit institutions serving households, uses and resources (to be provided as total S.14+S15 until expiration derogation)	2012-2015	2017
IE	8	All variables	All sectors, uses and resources	1995 -1998	2017
IE	801	All variables	All sectors, uses and resources, current prices, seasonally adjusted data	Transmission at t+90 days	2017
ES	3	P.53 - 7. c) Acquisitions less disposals of valuables	Total economy, current prices	1995-2015	2017
ES	10	P.51g - 4. Gross fixed capital formation (current prices)	NUTS II breakdowns, total economy and A*10 breakdown	Transmission at t+30 months	2017
ES	20	All variables	Total economy and A*21 breakdown, current replacement costs and previous year's replacement costs	2000-2014	2017
ES	26	AN.11+AN.12 - 2. Fixed assets + Inventories AN.11 - 3. Fixed assets AN.112 - 5. Other buildings and structures AN.1121 - 6. Buildings other than dwellings AN.1122 - 7. Other structures AN.113+AN.114 - 8. Machinery and equipment + Weapons systems AN.115 - 9. Cultivated biological resources AN.117 - 10. Intellectual property products AN.12 - 16. Inventories	All sectors	2012-2014	2017
ES	26	AN.111 - 4. Dwellings	All sectors	1995-2014	2017
ES	26	AN.211 - 20. Land	S.14 + S.15 - Households + Non-profit institutions serving households	1995-2014	2017
FR	9	D.995a - Taxes on products assessed but unlikely to be collected, D.995b - Other taxes on production assessed but unlikely to be collected, D.995c - Taxes on income assessed but unlikely to be collected, D.995d - Other current taxes assessed but unlikely to be collected, D.995e - Employers' actual social contributions assessed but unlikely to be collected, D.995f - Households' actual social contributions assessed but unlikely to be collected, D.995fe - Employees' actual social contributions assessed but unlikely to be collected, D.995g - Capital taxes assessed but unlikely to be collected	S.13 - General government	1995-2012	2017
FR	10	All variables, except B.1g – 2. Gross value added at basis prices (current prices) and except POP 6. Population in thousands of persons	NUTS 2 breakdown into the regions Guadeloupe, Martinique, Guyane, Reunion, Mayotte; total and NACE A*10 breakdown (to be provided for the total of the 5 regions until expiration derogation)	2000-2014	2017
FR	10	D.1 - 3. Compensation of employees (current prices)	NUTS 2 breakdown, total and A*10 breakdown, transmission at t+24 months	Transmission at t+27 months	2017
FR	10	ETO - Total employment EEM - Employees	NUTS 2 breakdown, A*10 breakdown, thousands of persons and thousands of hours worked, transmission at t+24 months	Transmission at t+27 months	2017
FR	12	ETO - Total employment EEM - Employees	NUTS 3 breakdown into the regions Guadeloupe, Martinique, Guyane, Reunion, Mayotte; total and NACE A*10 breakdown, thousands of persons (to be provided for the total of the 5 regions until expiration derogation)	2000-2014	2017
HR	1A	P.51g - 9. a) Gross fixed capital formation	AN_F6 breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes	2005-2015	2017
HR	2	P.5 – Gross capital formation P.52+P.53 - Changes in inventories and acquisitions less disposals of valuables	S.13 - General government, S.1311 - Central government, S.1313 - Local government, S.1314 - Social security funds, (to be provided excluding P.53)	2010-2015	2017
HR	3	P.51g - 7. a) Gross fixed capital formation by industry	A*10 breakdown, current prices and previous year’s prices and chain-linked volumes	2005-2015	2017
HR	3	P.51g - 7. a) Gross fixed capital formation by industry, breakdown of fixed assets AN_F6	A*10 breakdown and AN_F6 breakdown of fixed assets, current prices and previous year’s prices and chain-linked volumes	2005-2015	2017
HR	6	F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits, F.66 – Provision for calls under standardized guarantees	Transactions, assets and liabilities, total economy and all (sub) sectors, consolidated and non-consolidated.	2002-2014	2017
HR	7	F.63_F.64_F.65 - Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits , F.66 – Provision for calls under standardized guarantees	Assets and liabilities, total economy and all (sub) sectors, consolidated and non-consolidated.	2001-2014	2017
HR	8	D43S21 - Reinvested earnings on Intra-EU F.D.I., D43S22 - Reinvested earnings on Extra-EU F.D.I.	All sectors, uses and resources	2012-2015	2017
HR	801	All variables	S.1 – Total economy, S.2 - Rest of the World, S.13 - General Government, uses and resources, current prices, non-seasonally adjusted	1999Q1-2011Q4	2017
HR	11	P.5 – Gross capital formation	S.13 - General government, S.1311 - Central government, S.1313 - Local government, S.1314 - Social security funds, all COFOG divisions and groups, (to be provided excluding P.53)	2010-2015	2017
HR	15	All variables	Full table including all details/breakdowns, current prices	2010-2013	2017
HR	16	All variables	Full table including all details/breakdown, current prices	2010-2013	2017
HR	22	All variables	Full table including all breakdowns/details	2005-2014	2017
HR	26	AN.111 – 4. Dwellings	All sectors	1995-2014	2017
CY	1A	P.53 - 9. c) Acquisitions less disposals of valuables	Total economy, current prices and previous year's prices	1995-2012	2017
HU	10	EMP – 5. Total employment in thousands of persons and thousands of hours worked	NUTS II breakdown, total economy, thousands of persons	Transmission at t+24 months	2017
MT	1Q	B.1g - 1. Gross value added at basic prices	A*10-breakdown, previous year's prices and chain linked volumes, non-adjusted and seasonally adjusted data	2015Q1-2016Q4	2017
MT	1A	B.1g - 1. Gross value added at basic prices	A*10 breakdown, previous year's prices and chain linked volumes	2015	2017
MT	6	All variables	Transactions, assets and liabilities, total economy and all (sub)sectors, consolidated and non-consolidated.	1995-2003	2017
MT	7	All variables	Assets and liabilities, total economy and all (sub)sectors, consolidated and non-consolidated.	1995-2003	2017
MT	26	AN.111 – 4. Dwellings	All sectors	1995-2014	2017
PL	1Q	P.51g - 9. a) Gross fixed capital formation	AN_F6: breakdown of fixed assets, current prices and previous year's prices and chain-linked volumes, non-adjusted and seasonally adjusted data	1995Q1 - 2003Q4	2017
PL	1Q	P.51g - 9. a) Gross fixed capital formation	AN_F6: breakdown of fixed assets, chain linked volumes, seasonally and working-day adjusted data	2004Q1-2016Q4	2017
PL	1Q	P.6 – 10. Exports of goods (fob) and services P.7 – 11. Imports of goods (fob) and services, geographical breakdown	P6/P7 breakdown (where mandatory) into S.2I MS whose currency is the euro, the ECB and other institutions and bodies of the euro area, and S.21-S.2I MS whose currency is not the euro and European institutions and bodies (except the ECB and other institutions and bodies of the euro area), S.22 non-member countries and international organisations non resident of EU, current prices and chain linked volumes, seasonally adjusted data	2008Q1-2016Q4	2017
PL	2	NP - Acquisitions less disposals of non-financial non-produced assets	S.13 - General government	2005-2009	2017
PL	2	OP5ANP - Gross capital formation and acquisitions less disposals of non-financial non produced assets	S.13 - General government (to be provided excluding NP until expiration derogation)	2005-2009	2017
PL	8	D.441 – Investment income attributed to insurance policy holders, D.442 – Investment income payable on pension entitlements D.443 – Investment income attributable to collective investment fund shareholders	All sectors, uses and resources	2012-2015	2017
PL	8	NP – Acquisitions less disposals of non-produced assets	All sectors, uses	2005-2009	2017
PL	8	D.2 – Taxes on production and imports	Sector S.2 – Rest of the World, resources	1995-2003	2017
PL	8	D.29 – Other taxes on production	Sector S.2 – Rest of the World, resources	1995-2012	2017
PL	8	D.44 – Other investment income, D.5 – Current taxes on income, wealth, etc D.51 – Taxes on income, D.59 – Other current taxes, D.6 – Social contributions and benefits, D.61 – Net social contributions, D.62 – Social benefits other than social transfers in kind, D.71 – Net non-life insurance premiums, D.72 – Non-life insurance claims, D.8 – Adjustment for the change in pension entitlements, D.91p – Capital taxes, payable, D.91r – Capital taxes, receivable, B.10.1- Change in net worth due to saving and capital transfers	Sector S.2 – Rest of the World, uses and resources	1995-2012	2017
PL	8	D.92r – Investment grants, receivable	Sector S.2 – Rest of the World, uses and resources	1995-2004	2017
PL	801	D.2 - Taxes on production and imports D.3 – Subsidies, D.5 - Current taxes on income, wealth, etc, D.6 - Social contributions and benefits, D.7 – Other current transfers, D.8 - Adjustment for the change in pension entitlements, D.9 – Capital transfers	Sector S.2 - Rest of the World, uses and resources, current prices, seasonally adjusted data	1999Q1 – 2017Q1	2017
PL	801	NP – Acquisitions less disposals of non-produced assets	All sectors, uses, current prices, non-seasonally adjusted data	2005Q1-2009Q4	2017
PL	801	D.2 – Taxes on production and imports	Sector S.2 – Rest of the World, resources, current prices, non-seasonally adjusted data	1999Q1-2004Q4	2017
PL	801	D.29 – Other taxes on production	Sector S.2 – Rest of the World, resources, current prices, non-seasonally adjusted data	1999Q1-2013Q4	2017
PL	801	D.29 – Other taxes on production			2017
PL	801	D.5 – Current taxes on income, wealth, etc D.6 – Social contributions and benefits D.61 – Net social contributions, D.62 – Social benefits other than social transfers in kind, D.71 – Net non-life insurance premiums, D.72 – Non-life insurance claims D.8 – Adjustment for the change in pension entitlements, B.101 – Change in net worth due to saving and capital transfers	Sector S.2 – Rest of the World, uses and resources, current prices, non-seasonally adjusted data	1999Q1-2013Q4	2017
PL	801	D.91p – Capital taxes, payable	Sector S.2 – Rest of the World, uses, current prices, non-seasonally adjusted data	1999Q1-2013Q4	2017
RO	801	All variables excluding balancing items	All sectors, uses and resources, current prices, seasonally adjusted	1999Q1-2016Q4	2017
RO	801	P.52+P.53 - Changes in inventories and net acquisition of valuables	All sectors, uses and resources, current prices, non-seasonally adjusted (to be provided excluding P.53 until expiration of derogation)	1999Q1-2016Q4	2017
RO	801	D.8 - Adjustment for the change in pension entitlements	All sectors, except S1; uses and resources, current prices, non-seasonally adjusted	1999Q1- 2014Q4	2017
RO	22	All variables	Total economy and A*21 breakdown, current prices and previous year’s prices and chain-linked volumes	1995-2010	2017
UK	1Q	P.51g 9. a) Gross fixed capital formation	AN_F6:breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes, non-adjusted data and seasonally adjusted data (data, including meta data, until expiration of derogation to be provided against reduced quality )	1995Q1-2016Q4	2017
UK	1A	P.51g 9. a) Gross fixed capital formation	AN_F6:breakdown of fixed assets, current prices and previous year’s prices and chain linked volumes, non-adjusted data and seasonally adjusted data (data, including meta data, until expiration of derogation to be provided against reduced quality)	1995-2015	2017
UK	3	P.51g - 7. a) Gross fixed capital formation by industry	Breakdown of fixed assets AN_F6 by NACE A*10 breakdown, current and previous year's prices and chain-linked volumes (data, including meta data, until expiration of derogation to be provided against reduced quality)	1995-2015	2017
UK	20	All variables	Total economy and A*21 breakdowns, current replacement costs and previous year's replacement costs (data for total economy and industries on AN.11g, AN.111g, AN.112g, AN.1131g, AN.11322g, AN.115g, AN.11n, AN.111n, AN.112n, AN.1131n, AN.11322n, AN.115n, including meta data, to be provided against reduced quality until expiration of derogation)	2000-2014	2017
UK	22	All variables	Total economy and A*21 breakdown, current prices, previous year's prices and chain linked volumes (data for total economy and industries on P.51g_AN.11, P.51g_AN.111, P.51g_AN.112, P.51g_AN.1131, P.51g_AN.11322, P.51g_AN.115, including meta data, to be provided against reduced quality until expiration of derogation)	1995-2014	2017

Annex C: Questionnaire on validity of derogations

Annex D: Changes in Decision 2014/403/EU resulting from the review of derogations

Country	Table	Code and variable	Detailed description of derogation	Period covered by derogation/ transmission delay	First transmission
BE	3	P.51g — 7. a) Gross fixed capital formation by industry	A*10 breakdown of the AN_F6 breakdown, current prices and previous year’s prices and chain-linked volumes	1995-1999	2020
BE	22	All variables	Full table including all breakdowns/details	1995-1999	2020
BG	5	P.33 - 3. Final consumption expenditure of resident households in the rest of the world P.34 - 4. Final consumption expenditure of non-resident households on the economic territory	Current and previous year’s prices and chain linked volumes	1995-2013	2020
BG	9	D.613 — Households’ actual social contributions	S.13 — General government S.1314 — Social security funds	1995	2020
BG	10	P.51g — 4. Gross fixed capital formation (current prices)	NUTS II breakdown, total economy and A*10- breakdown	2000-2007	2020
CY	3	P.51g — 7. a) Gross fixed capital formation by industry	Total economy and A*10 breakdown, current prices and previous year’s prices and chain-linked volumes, transmission at t+9 months	Transmission at t+21 months	2020
CY	3	P.51g — 7. a) Gross fixed capital formation by industry	Breakdown by fixed assets AN_F6, total economy and A*10 breakdown, current prices and previous year’s prices and chain-linked volumes, transmission at t+9 months	Transmission at t+21 months	2020
CY	3	D1 - 9. Compensation of employees by industry D.11 - 9. a) Wages and salaries by industry	Total economy and A*21 breakdown, current prices, transmission at t+9 months	Transmission at t+21 months	2020
CY	20	AN.113g+AN.114g — 4. Machinery and equipment, gross + weapon systems, gross; AN.1132g — 6. ICT equipment, gross; AN.11322g — 8. Telecommunications equipment, gross; AN.1139g+AN.114g — 9. Other machinery and equipment, gross + weapon systems, gross; AN.113n+AN.114n — 16. Machinery and equipment, net + weapon systems, net; AN.1132n — 18. ICT equipment, net; AN.1132n — 18. ICT equipment, net; AN.11322n — 20. Telecommunications equipment, net; AN.1139n+AN.114n — 21. Other machinery and equipment, net + weapon systems, net	Total economy and A*21-breakdown, current replacement costs and previous year’s replacement costs	2000-2016	2019
CY	22	P.51g_AN.113+AN.114 - 4. GFCF in machinery and equipment+ weapon systems	Total economy and A*21 breakdown, current prices and previous year’s prices and chain-linked volumes	1995-2016	2019
CY	22	P.51g_ AN.1132 - 6. GFCF in ICT equipment; P51g_AN.11 322 - 8. GFCF in telecommunications equipment; P51g_AN.1139+AN.114 - 9. GFCF in other machinery and equipment + weapon systems	Total economy, current prices and previous year’s prices and chain-linked volumes	2000-2016	2019
CY	26	AN.113+AN.114 - 8. Machinery and equipment + Weapons systems; AN.117 - 10. Intellectual property products	Total economy (S.1)	2000-2017	2020
DE	5	P.3 - 1. Final consumption expenditure by purpose (Household)	P023 — Narcotics (to be included in P022 — Tobacco), P101 — Pre-primary and primary education, P102 — Secondary education, P103 — Post-secondary non-tertiary education, P104 — Tertiary education, P105 — Education not definable by level, current prices and previous year’s prices and chain-linked volumes	1995-2018	2020
DE	1A	P.51g — 9. a) Gross fixed capital formation	AN_F6 breakdown of fixed assets: AN.1131 Transport equipment, current prices and previous year’s prices and chain-linked volumes, transmission at t+2 months (to be provided as part of AN.113+AN.114 until expiration of derogation)	Transmission at t+9 months	2020
EE	3	All variables	A21 and A64 breakdowns for section U/division 99, current prices and previous year prices and chain-linked volumes	1995-2018	2020
EE	20	AN.1132g — 6. ICT equipment, gross AN.1132n — 18. ICT equipment, net AN.11322g — 8. Telecommunications equipment, gross AN.11322n — 20. Telecommunications equipment, net	Total economy, current replacement costs and previous year’s replacement costs (data on AN.1132g and AN.1132n to be provided excluding AN.11322g respectively AN.11322n until expiration derogation)	2000-2017	2020
EE	20	All variables	A*21 breakdowns for section U, current replacement costs and previous year’s replacement costs	2000-2017	2020
EE	22	P.51g_AN.1132 GFCF in ICT equipment P.51g_AN.11 322 GFCF in telecommunications equipment	Total economy, current and previous year’s prices and chain-linked volumes (data on P.51g_AN.1132 to be provided excluding AN.11 322 until expiration derogation)	2000-2017	2020
EE	22	P.51g_AN.117 GFCF in intellectual property products	Total economy, current and previous year’s prices and chain-linked volumes	1995-2003	2020
EE	22	All variables	A*21 breakdowns for section U, current prices and previous year prices and chain-linked volumes	1995-2017	2020
EE	26	AN.117 - 10. Intellectual property products	All sectors (to be provided excluding AN.1172 and AN.1179 until expiration derogation)	2000-2015	2018
ES	5	P.3 - 1. Final consumption expenditure by purpose (Household)	P103 — Post-secondary non-tertiary education (to be included in P104), P023 — Narcotics, P122+P127 — Prostitution and Other services nec (to be provided excluding P122) current prices and previous year’s prices and chain-linked volumes	1995-2018	2020
ES	9	D.995e — Employers’ actual social contributions assessed but unlikely to be collected D.995f — Households’ actual social contributions assessed but unlikely to be collected D.995g — Capital taxes assessed but unlikely to be collected	S.13 General government	1995-2018	2020
ES	16	K1 — Consumption of fixed capital B2A3N — Operating surplus and mixed income, net	Breakdown by NACE A*64, current prices	2010-2015	2019 2018
ES	17	K1 — Consumption of fixed capital B2A3N — Operating surplus and mixed income, net	Breakdown by CPA P*64, current prices	2010, 2015	2019 2018
ES	22	All variables	A*21 breakdown, previous year’s prices and chain linked volumes	1995-2000	2020
FR	3	P.1 - 1. Output at basic prices by industry P.2 - 2. Intermediate consumption at purchaser’s prices by industry	A64 breakdown, current prices (A38 breakdown to be provided until expiration derogation)	1995 - 1998	2020
FR	3	B.1g — 3. Gross value added at basic prices by industry	A64 breakdown, current prices and previous year’s prices and chain-linked volumes (A38 breakdown to be provided until expiration derogation)	1995 - 1998	2020
FR	3	D.29-D.39 - 6. Other taxes on production less other subsidies on production D1 - 9. Compensation of employees by industry D.11 - 9. a) Wages and salaries by industry	A64 breakdown, current prices (A38 breakdown to be provided until expiration derogation)	1995 - 2005	2020
HR	3	EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs) ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs) EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)	A21 and A64 breakdowns, thousands of persons	1995 -2008 1995-1999	2020 2018
HR	3	EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs) ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs) EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)	Total economy and A21 and A64 breakdowns, thousands of hours worked	1995 -2008 1995-1999	2020 2018
HR	10	ETO — 5. Total employment in thousands of persons and thousands of hours worked;	All NUTS II breakdowns, total economy, thousands of persons, transmission at t+12 months	Transmission at t+24 months	2020 2019
HR	15	All variables	Full table including all details/breakdowns, previous year’s prices	2010-2016 2010-2014	2020 2018
HR	16	All variables	Full table including all details/breakdowns, previous year’s prices	2010-2016 2010-2014	2020 2018
HR	27	F.61 — Non-Life Insurance Technical Reserves, F.63_F.64_F.65 — Pension Entitlements, claims of pension funds on pension managers, entitlements to non-pension benefits F.66 — Provision for calls under standardised guarantees F.7 — Financial Derivatives and Employee Stock Options	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds	2012Q1-2014Q4	2020
HR	27	All variables	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds Counterpart information for all sectors	2004Q1-2008Q4	2018
HR	1A	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees	A*10 breakdown, current prices	1995-1999	2020 2018
HR	1A	D.11 - 17. a) Wages and salaries D.12 - 17. b) Employers’ social contributions	Total economy and A*10 breakdown, current prices	1995-1999	2020 2018
HR	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	A*10 breakdown, thousands of persons employed	1995 -2008 1995-1999	2020 2018
HR	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown, thousands of hours worked	1995 -2008 1995-1999	2020 2018
HR	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	A*10 breakdown, thousands of persons employed, non-adjusted and seasonally adjusted data	2000Q1-2008Q4	2020
HR	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown, thousands of hours worked, non-adjusted and seasonally adjusted data	2000Q1-2008Q4	2020
HU	3	P.51g — 7. a) Gross fixed capital formation by industry	AN_F6: breakdown of fixed assets into: AN.117 Intellectual property products, total economy, current prices and previous year’s prices and chain-linked volumes	1995-2011	2020
HU	22	P.51g_AN.117 – 11. GFCF in intellectual property products	Total economy, current prices and previous year’s prices and chain-linked volumes	1995-2011	2020
HU	26	AN.117 - 10. Intellectual property products	Total economy	2000-2011	2020
HU	1A	P.51g — 9. a) Gross fixed capital formation	AN_F6: breakdown of fixed assets into: AN.117 Intellectual property products, current prices, previous year’s prices and chain-linked volume, non-adjusted and seasonally adjusted data	1995-2011	2020
HU	1Q	P.53 — Acquisitions less disposals of valuables	Total economy, current and previous year’s prices, non-adjusted and seasonally adjusted data	1995Q1-2019Q4	2020 2017
LT	20	AN.11g — 1. Fixed assets, gross AN.11n — 13. Fixed assets, net	Total economy, current replacement costs and previous year’s replacement costs (to be provided excluding AN.114, AN.115 and part of AN.117 until expiration of derogation)	2000-2017	2020
LT	20	AN.113g+AN.114g — 4. Machinery and equipment, gross + weapon systems, gross AN.113n+AN.114n — 16. Machinery and equipment, net + weapon systems, net	Total economy and A*21 breakdown, current replacement costs and previous year’s replacement costs (to be provided excluding AN.114 until expiration of derogation)	2000-2017	2020
LT	20	AN.115g — 10. Cultivated biological resources, gross AN.115n — 22. Cultivated biological resources, net	Total and A*21 breakdown,, current replacement costs and previous year’s replacement costs	2000-2017	2020
LT	20	AN.117g — 11. Intellectual property products, gross AN.117n — 23. Intellectual property products, net	Total economy, current replacement costs, previous year’s replacement costs (to be provided excluding R&D until expiration of derogation)	2000-2017	2020
LT	22	P51g_AN.11 – 1. Fixed assets	Total economy, current prices and previous year’s prices and chain-linked volumes (to be provided excluding AN.114 until expiration of derogation)	1995-1999	2020
LT	22	P51g_AN.113+AN.114 – 4. Machinery and equipment + weapon systems	Total economy and A*21 breakdown, current prices and previous year’s prices and chain-linked volumes (to be provided excluding AN.114)	1995-1999	2020
LT	22	P51g_AN.117 – 11. Intellectual property products, gross	Total economy, current prices and previous year’s prices and chain-linked volumes, (to be provided excluding AN.1173 until expiration of derogation)	1995-1999	2020
LT	26	AN.11+AN.12 - 2. Fixed assets + Inventories	All sectors	2012 - 2017	2020
LT	26	AN.11 - 3. Fixed assets AN.115 - 9. Cultivated biological resources AN.117 - 10. Intellectual property products	S.1 total economy	2000-2017	2020
LT	26	AN.11 - 3. Fixed assets AN.115 - 9. Cultivated biological resources AN.117 - 10. Intellectual property products	Breakdown into sector S.11. Non-financial corporations, S.12. Financial corporations, S.13. General government, S.14+S.15. Households and non-profit institutions serving households	2012-2017	2020
LT	27	F.66 — Provisions for calls under standardised guarantees	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds	1999Q1 - 2008Q4	2020
LV	3	B.1g — 3. Gross value added at basic prices by industry	A*64 breakdowns, previous year’s prices and chain-linked volumes	2000-2008	2020
LV	3	P.51c — 4. Consumption of fixed capital by industry	A21 and A64 breakdowns, current prices and previous year’s prices and chain-linked volumes	1995-2003	2020
LV	3	P.51g — 7. a) Gross fixed capital formation by industry	A*10 breakdown, current prices and previous year’s prices and chain-linked volumes	1995-1999	2020
LV	20	All variables	Total economy and A*21 breakdown, current replacement costs and previous year’s replacement costs	2000-2006	2020
LV	20	All variables	Total economy and A*21 breakdown, previous year’s replacement costs	2007-2017	2020
LV	22	All variables	Full table including all details/breakdowns	1995 - 1999	2020
LV	26	All variables excluding AN.111 Dwellings	Full table including all details/breakdowns	1995 - 2017	2020
LV	1A	P.5 - 9. Gross capital formation P.52 - 9. b) Changes in inventories P.53 - 9. c) Acquisitions less disposals of valuables	Total economy, previous year’s prices	1995 - 1999	2020
LV	1A	P.51g — 9. a) Gross fixed capital formation	AN_F6 breakdown of fixed assets, current prices and previous year’s prices and chain-linked volumes	1995-1999	2020
LV	1A	P.52 - 9. b) Changes in inventories	Total economy, previous year prices	2000 – 2009	2020
LV	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown (where mandatory), thousands of persons and thousands of hours worked	1995-1999	2020
LV	1Q	P.5 - 9. Gross capital formation P.52 - 9. b) Changes in inventories P.53 - 9. c) Acquisitions less disposals of valuables	Total economy, previous year’s prices, non-adjusted and seasonally adjusted data.	1995Q1 - 1999Q4	2020
LV	1Q	P.51g-9. a) Gross fixed capital formation	AN_F6 breakdowns, current prices and previous year’s prices and chain-linked volumes, non-adjusted and seasonally adjusted data	1995Q1-1999Q4	2020
LV	1Q	P.52 - 9. b) Changes in inventories	Total economy, previous year’s prices, non-adjusted and seasonally adjusted data	2000Q1 - 2009Q4	2020
LV	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown (where mandatory), thousands of persons and thousands of hours worked, non-adjusted and seasonally adjusted data	1995Q1 - 1999Q4	2020
MT	3	P.51g — 7. a) Gross fixed capital formation by industry	A*10 breakdown, current prices and previous year’s prices and chain-linked volumes, transmissions at t+9 and t+21 months	Transmission at t+48 months	2020
MT	5	P.3 - 1. Final consumption expenditure by purpose (Household)	P023 — Narcotics, P122+P127 — Prostitution and Other services nec (to be provided excluding P122), current prices and previous year’s prices and chain-linked volumes.	1995-2018	2020
MT	10	P.51g — 4. Gross fixed capital formation (current prices)	NUTS II breakdown A*10 breakdown	Transmission at t+48 months	2020
MT	22	All variables	Total economy and A*21 breakdown, current prices and previous year’s prices and chain linked volumes	Transmission at t+48 months	2020
PL	10	EMP — 5. Employment in thousands of persons and thousands of hours worked ETO — Total EEM — Employees	All NUTS breakdowns, A*10 breakdown, thousands of persons	2000	2020
PL	12	EMP — 2. Employment in thousands of persons ETO — Total EEM — Employees	All NUTS breakdowns, A*10 breakdown	2000	2020
PL	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	A*10 breakdown, thousands of persons and thousands of hours worked, transmission at t+2 months	Transmission at t+65days	2020
PL	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	A*10 breakdown, thousands of persons and thousands of hours worked, non-adjusted and seasonally adjusted data	Transmission at t+65 days	2020
PT	5	P.3 - 1. Final consumption expenditure by purpose (Household)	All COICOP-groups, chain-linked volumes	1995-2005	2020
PT	26	All variables	Totals and all sector breakdowns (where mandatory)	1995-2011	2018
RO	2	D.613r — of which households’ actual social contributions	S.13 — General government S.1314 — Social security funds	1995- 1997	2020
RO	9	D.613 — Households’ actual social contributions D.613c — Compulsory households’ actual social contributions D.613v — Voluntary households’ actual social contributions	S.13 — General government S.1314 — Social security funds	1995- 1997	2020
RO	11	All variables	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds All COFOG groups	2007-2008	2018
RO	1A	B.2g+B.3g — 13. Gross operating surplus and gross mixed income D.2 - 14. Taxes on production and imports D.3 - 15. Subsidies	Total economy, current prices, transmission at t+2 months	Transmission at t+3 months	2020
RO	1A	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees D.11 — (a) Wages and salaries D.12 — (b) Employers social contributions	Total economy, A*10 breakdown, current prices, transmission at t+2 months	Transmission at t+3 months	2020
RO	1Q	B.2g+B.3g — 13. Gross operating surplus and gross mixed income D.2 - 14. Taxes on production and imports D.3 - 15. Subsidies	Total economy, current prices, non- adjusted and seasonally adjusted	Transmission at t+3 months	2020 2017
RO	1Q	D.1 - 17. Compensation of employees working in resident production units and compensation of resident employees D.11 — (a) Wages and salaries D.12 — (b) Employers social contributions	Total economy and A*10 breakdown, current prices, non-adjusted and seasonally adjusted	Transmission at t+3 months	2020 2017
RO	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons), ESE — 16. c) Self-employed, EEM — 16. d) Employees	A*10 breakdown (for total employment, self-employed and employees in resident production unit), thousands of persons employed and thousands of hours worked, seasonally adjusted	Transmission at t+3 months	2020
RO	1Q	P3 - 5. a) Household final consumption expenditure (domestic concept)	Breakdown by durability, current and previous year’s prices and chain linked volumes, non-adjusted and seasonally adjusted data	1995Q1-2019Q4	2020 2018
SE	3	P.51c — 4. Consumption of fixed capital by industry	Total economy and A*21 breakdown, current prices and previous year’s prices and chain-linked volumes, transmission at t+9 months	Transmission at t+21 months	2020
SE	9	D.613c — Compulsory households’ actual social contributions D.613ce — Compulsory employees’ actual social contributions D.613v — Voluntary households’ actual social contributions	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds	1995- 2012	2020
SE	9	D.613c — Compulsory households’ actual social contributions D.613ce — Compulsory employees’ actual social contributions D.613v — Voluntary households’ actual social contributions	S.212 Institutions and bodies of the EU	1995-2018	2020
SE	20	AN.1132n 18. ICT equipment net; AN.11321n 19.Computer hardware, net; AN.11322n 20. Telecommunications equipment, net; AN.1139n+AN.114n 21. Other machinery and equipment+weapon systems, net;	Total economy, current replacement costs and previous year’s replacement costs	2000-2017	2020
SE	22	P.51g_AN.1132 6. GFCF in ICT equipment; P.51g_AN.11 321 7. GFCF in computer hardware; P.51g_AN.11 322 8. GFCF in telecommunications equipment; AN.1139+AN.114 9. GFCF in other machinery and equipment+weapon systems	Total economy, current prices and previous year’s prices and chain-linked volumes	1995-2015	2018
SE	26	AN.12 - 16. Inventories	All sectors	2012-2015	2018
SE	26	AN.12 - 16. Inventories	S.12 — Financial Corporations	2016-2017	2020
SI	3	EMP — 8. Employment by industry (thousands of persons, thousands of hours worked and thousands of jobs) ESE — 8. a) self employed by industry (thousands of persons, thousands of hours worked and thousands of jobs) EEM — 8. b) employees by industry (thousands of persons, thousands of hours worked and thousands of jobs)	Total economy and A*21 breakdown, hours worked	1995-1999	2020
SI	3	P.51g — 7. a) Gross fixed capital formation by industry	Total economy and A*10 breakdown, current prices and previous year’s prices and chain-linked volumes, transmission at t+9 months	Transmission at t+21 months	2018
SI	3	P.51g — 7. a) Gross fixed capital formation by industry	Breakdown of fixed assets AN_F6 by NACE A*10 breakdown, current prices and previous year’s prices and chain-linked volumes, transmission at t+9 months	Transmission at t+21 months	2018
SI	1A	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown, hours worked	1995-1999	2020
SI	1Q	B.1g — 1. Gross value added at basic prices	Total economy and A*10 breakdown, current prices, non-adjusted and seasonally-adjusted data	1995Q1-1999Q4	2020
SI	1Q	D.21 - 2. a) Taxes on products D.31 - 2. b) Subsidies on products	Total economy, current prices, non-adjusted and seasonally adjusted data	1995Q1-1999Q4	2020
SI	1Q	EMP — 16. b) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs) and employment of residents (thousands of persons) ESE — 16. c) Self-employed EEM — 16. d) Employees	Total economy and A*10 breakdown, hours worked, non-adjusted and seasonally adjusted data	1995Q1-1999Q4	2020
SK	5	P.3 - 1. Final consumption expenditure by purpose (Household)	P102 — Secondary education and P103 — Post-secondary non-tertiary education, current prices and previous year’s prices and chain-linked volumes	1995-2018 1995-2017	2020 2019
SK	11	All variables	S.13 — General government S.1311 — Central government S.1313 — Local government S.1314 — Social security funds, All COFOG groups	2001-2002	2020 2019
SK	20	All variables	Total economy and A*21 breakdown, current replacement costs and previous year’s replacement costs	2000-2003	2020 2019
SK	26	AN.11+AN.12 - 2. Fixed assets + Inventories AN.1121 - 6. Buildings other than dwellings AN.1122 - 7. Other structures AN.12 - 16. Inventories	All sectors	2012-2017 2012-2016	2020 2019
SK	26	AN.11 - 3. Fixed assets AN.112 - 5. Other buildings and structures AN.113+AN.114 - 8. Machinery and equipment + Weapons systems AN.115 - 9. Cultivated biological resources AN.117 - 10. Intellectual property products	All sectors (where mandatory)	2000-2017 2000-2016	2020 2019
SK	26	AN.211 - 20. Land	S.14+S.15:Households and non-profit institutions serving households	1995-2017 1995-2016	2020 2019
UK	2	All variables	S.1312 — State government S.1314 — Social security funds	1995-2017	(Sept.) 2018
UK	6	All variables	Transactions, assets and liabilities, S.1312 State government, S.1314 Social security funds, non-consolidated.	1995- 2016	(Sept.) 2018
UK	7	All variables	Assets and liabilities, S.1312 State government, S.1314 Social security funds, non-consolidated.	1995- 2016	(Sept.) 2018
UK	9	All variables	S.1312 — State government S.1314 — Social security funds	1995-2016	(Sept.) 2018
UK	11	All variables	S.1312 — State government S.1314 — Social security funds, All COFOG divisions	1995-2016	(Sept.) 2018
UK	11	All variables	S.1312 — State government S.1314 — Social security funds, All COFOG groups	2001-2016	(Sept.) 2018
UK	26	All variables	All sectors (data for total economy and institutional sectors on AN.1, AN.11, AN.11+12, AN.111, AN.112, AN.1121, AN.1122, AN.113+AN.114, AN.115, including meta data, to be provided against reduced quality until expiry of derogation)	1995-2015 1995-2014	2018 2017
UK	27	All variables	S.1312 — State government S.1314 — Social security funds, including all counterpart sectors	1999Q1-2018Q1	(Sept.) 2018
UK	28	All variables	S.1312 — State government S.1314 — Social security funds	2000Q1-2018Q1	(Sept.) 2018

(1)

2014/403/EU: Commission Implementing Decision of 26 June 2014 on granting derogations to Member States with respect to the transmission of statistics pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council concerning the European system of national and regional accounts in the European Union (OJ L 195, 2.7.2014, p. 1).

(2)

Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).

(3)

Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) No 1605/2002 (OJ L 298, 26.10.2012, p. 1).

(4)

I.e. direct financial contributions, by way of donation, from the budget, to finance actions intended to achieve an objective forming part of a European Union policy.

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