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Document 52021PC0776
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts
Proposal for a REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts
COM/2021/776 final
EUROPEAN COMMISSION
Brussels, 10.12.2021
COM(2021) 776 final
2021/0407(COD)
Proposal for a
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts
(Text with EEA relevance)
EXPLANATORY MEMORANDUM
1.CONTEXT OF THE PROPOSAL
•Reasons for and objectives of the proposal
Regulation (EU) No 549/2013 1 , which established the revised European System of Accounts (ESA 2010), includes a conceptual basis (Annex A) and a transmission programme of data to be transmitted to Eurostat (Annex B). Since the introduction of ESA 2010 in 2014, there has been an evolution in a key statistical classification upon which it is based (a new Classification of Individual Consumption by Purpose, or COICOP 2 ) and also an evolution in the needs of users for national accounts data.
The Commission therefore believes that it is appropriate to amend Regulation (EU) No 549/2013 to update references to the COICOP classification and to update the transmission programme to reflect new user needs
In addition, the Commission believes that it is opportune to repeal 11 legal acts relating to the previous European System of Accounts (ESA 1995) 3 , as these acts are no longer relevant.
•Consistency with existing policy provisions in the policy area
The proposal is fully consistent with existing statistical provisions in Union legislation.
•Consistency with other Union policies
The national accounts data which are prepared and transmitted under Regulation (EU) No 549/2013 are widely used for Union policy purposes and the revisions proposed will enhance the availability of data for users.
2.LEGAL BASIS, SUBSIDIARITY AND PROPORTIONALITY
•Legal basis
Article 338 of the Treaty on the Functioning of the European Union (TFEU) provides the legal basis for European statistics. Acting in accordance with the ordinary legislative procedure, the European Parliament and the Council adopt measures to ensure that statistics are produced where this is necessary to enable the Union to perform its role. Article 338 TFEU sets out the requirements for producing European statistics necessary for the performance of the activities of the Union, which must meet certain standards of impartiality, reliability, objectivity, scientific independence, cost-effectiveness and statistical confidentiality without entailing excessive burdens on economic operators.
•Subsidiarity (for non-exclusive competence)
The subsidiarity principle applies insofar as the proposal does not fall within the exclusive competence of the Union.
The proposal for this Regulation has been drafted with a view to retaining the relevance of the ESA 2010 with respect to its conceptual basis and to its transmission programme. Member States acting independently cannot sufficiently achieve the objectives of the proposed action with the view of ensuring comparability, reliability and exhaustiveness. Action can be taken more efficiently at EU level, on the basis of an EU legal act.
The Union may therefore adopt measures in this area in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty
•Proportionality
The proposal complies with the proportionality principle. The need to update the link to a key classification, and to address user needs in the transmission programme, can be met through a limited amendment to Regulation (EU) No 549/2013.
In accordance with the principle of proportionality, the regulation proposed confines itself to the minimum required to achieve its objective and does not go beyond what is necessary for that purpose.
•Choice of the instrument
Given the objectives and content of the proposal and the fact that this is a proposal amending an existing regulation, a regulation is the most appropriate instrument.
3.RESULTS OF EX-POST EVALUATIONS, STAKEHOLDER CONSULTATIONS AND IMPACT ASSESSMENTS
•Ex-post evaluations/fitness checks of existing legislation
Based on Commission standards, Eurostat’s system for evaluating existing legislation, including the evaluation of the European Statistical Programme 4 was followed, and formed a central part of the whole process. In addition, user surveys are conducted every year in order to obtain better knowledge about users, their needs and their satisfaction with the services provided by Eurostat. Evaluation results are used by Eurostat to improve the process of producing statistical information and its statistical output. They feed into various strategic plans, such as the work programme and the management plan.
A “Report from the Commission to the European Parliament and the Council on the application of ESA 2010” was adopted on 29 June 2018 (COM(2018)506 final). In addition, several expert meetings have taken place with Member States and major stakeholders. In particular, the main stakeholders of ESA 2010 are Commission services, Member States, and EU and international organisations like the ECB and the OECD, which have been closely involved in developments and discussions. There is a consensus among practitioners that minor changes in the ESA 2010 Regulation are necessary. This became evident after Eurostat carried out a prioritisation survey at the beginning of 2018 and was confirmed in the conclusions of several subsequent expert groups on national accounts, particularly of the Directors of Macroeconomic Statistics and the dedicated task force on ESA 2010 cross-domain consistency.
•Stakeholder consultations
Considering that the proposed amendment of Regulation (EU) No 549/2013 would not have any significant impact on society or the economy (see the explanation below), the Commission (Eurostat) consulted the European Statistical System Committee, as the national statistical institutes (NSIs) are responsible for coordinating all activities relating to European statistics at national level.
•Collection and use of expertise
The issues underlying the proposal were discussed in meetings of the Directors of Macroeconomic Statistics (DMES), and its sub-groups, over 2020-21 and two rounds of written consultations were carried out. The input of major stakeholders in the European Commission services and outside (for example, the European Central Bank) was obtained. Furthermore there was a discussion with the Economic and Financial Committee’s Sub-Committee on Statistics in June 2021.
The European Statistical System Committee (ESSC) adopted an opinion at its meeting on 29 October 2021.
•Impact assessment
No impact assessment was conducted, as the proposal does not have significant economic, social or environmental consequences and imposes no additional burden on businesses or the public.
•Regulatory fitness and simplification
The proposal meets the simplification objectives of the REFIT programme partly by synchronising data transmission for GNI own resources with data transmission for other national accounting purposes, partly by switching to ESA 2010 for own resources in order to avoid Member States producing a double set of accounts, one on ESA 2010 and one on ESA 95.
Since the proposal only affects the national accountants in Member States, businesses are unaffected by the proposal.
•Fundamental rights
Not applicable.
4.BUDGETARY IMPLICATIONS
No supplementary budgetary resources are needed.
5.OTHER ELEMENTS
•Implementation plans and monitoring, evaluation and reporting arrangements
As the proposed amendments are based on the existing voluntary data transmissions and those based on gentlemen’s agreements, implementation would be limited to including the new provisions in the legislation, and will be monitored as legally required.
•Explanatory documents (for directives)
None
•Detailed explanation of the specific provisions of the proposal
The proposal relates to an amendment of Regulation (EU) No 549/2013 in two respects:
i) Amendments to Annex A (the conceptual basis of ESA 2010)
The national accounts are based on internationally recognised statistical classifications, which ensure the comparability of data between countries. These classifications are periodically updated to improve their relevance for users. The Classification of Individual Consumption by Purpose (COICOP), was updated in 2018 and the references in Annex A to COICOP must be amended to reflect the updated classification.
The opportunity is also taken to update Annex A to correct minor textual inconsistencies that have been identified during its implementation in Member States.
ii) Amendments to Annex B (the transmission programme of ESA 2010)
Given the importance of national accounts data for policy purposes and broader user needs in the European Union, developments in the needs of these users must be taken into account. The proposal reflects these evolving user needs and in particular the following:
·Expanding the availability of Government Finance Statistics, notably in respect of interactions with the institutions and bodies of the EU and the structure of government debt.
·Providing an updated legislative basis for the transmission of quarterly non-financial accounts for general government at t+3 months delay. The data is being transmitted by Member States on a voluntary basis.
·Improvement of the timeliness of the transmission of some tables, for example the transmission of annual financial accounts at t+4 months delay and the transmission of COFOG data at t+11 months delay. The latter is expected to facilitate its use in policy processes.
·Strenghening the consistency across tables, notably by amending the deadline arrangements for transmission of quarterly non-financial sector accounts data.
·Providing a legislative basis for the voluntary transmission of statistics which had been transmitted by Member States on a gentlemen’s agreement basis in the past, for example GDP and employment flash estimates at t+30 and t+45 days delay.
The proposal also provides for the improvement of the availability of metadata accompanying national accounts data, and to strengthen the consistency of data between tables, particularly for quarterly data.
In addition, the proposal takes the opportunity to repeal 11 legal acts which relate to the former European System of Accounts (ESA 1995) and are no longer relevant since ESA 2010 has been implemented.
2021/0407 (COD)
Proposal for a
REGULATION OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of national accounts
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular Article 338 (1) thereof,
Having regard to the proposal from the European Commission,
After transmission of the draft legislative act to the national parliaments,
Having regard to the opinion of the European Central Bank 5 ,
Acting in accordance with the ordinary legislative procedure,
Whereas:
(1)Regulation (EU) No 549/2013 of the European Parliament and of the Council 6 , which established the revised European System of Accounts (ESA 2010), contains the reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the statistical requirements of the Union, in order to obtain comparable results between Member States.
(2)Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing up of the accounts of the Member States.
(3)During the application of Regulation (EU) No 549/2013, minor textual inconsistencies have been identified in Annex A to that Regulation, and those inconsistencies should be corrected.
(4)Annex B to Regulation (EU) No 549/2013 (the “transmission programme”) provides for a set of tables of national accounts data to be transmitted for Union purposes within specified time limits.
(5)The transmission programme of national accounts data should be updated to take into account changing user needs and new policy priorities, and the development of new economic activities in the Union.
(6)The 49th Session of the United Nations Statistical Commission considered and endorsed the revised classification for the Classification of Individual Consumption by Purpose (COICOP 2018), as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous classification (COICOP 1999) in both Annex A and Annex B, and therefore those references should be updated.
(7)Regulation (EU) No 549/2013 should therefore be amended accordingly.
(8)Following the entry into force of Regulation (EU) No 549/2013 and of Regulation (EU) 2019/516 of the European Parliament and of the Council 7 , eleven legal acts based on the previous European System of Accounts, established by Council Regulation (EC) No 2223/96 8 , are no longer relevant. The measures set out in this Regulation should replace those of Regulations (EC) No 359/2002 9 , (EC) No 1267/2003 10 , (EC) No 1392/2007 11 , (EC) No 400/2009 12 , (EC) No 1221/2002 13 , (EC) No 501/2004 14 and (EC) No 1161/2005 15 of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 16 and Regulation (EC) No 264/2000 17 and Decisions 2002/990/EC 18 and 98/715/EC of the Commission 19 . Those acts should therefore be repealed.
(9)This Regulation shall enter into force on 1 September 2024 to coincide with the agreed timing for harmonised national accounts benchmark revisions in Member States. This does not prevent Member States from compiling their statistics in accordance with the amended annexes before that general application date.
(10)Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data, cannot be sufficiently achieved by the Member States and can therefore be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.
(11)The European Statistical System Committee has been consulted.
HAVE ADOPTED THIS REGULATION:
Article 1
Annex A to Regulation (EU) No 549/2013 shall be amended by the text set out in Annex 1 to this Regulation.
Article 2
Annex B to Regulation (EU) No 549/2013 shall be replaced by Annex 2 to this Regulation.
Article 3
The legal acts set out in Annex 3 to this Regulation are repealed.
Article 4
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 September 2024.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels,
For the European Parliament For the Council
The President The President
Commission Decision of 17 December 2002 (2002/990/EC) further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (notified under document number C(2002) 5054).
EUROPEAN COMMISSION
Brussels, 10.12.2021
COM(2021) 776 final
ANNEX
to the
Proposal for a Regulation of the European Parliament and of the Council
amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts
ANNEX 1
Annex A to Regulation (EU) No 549/2013 is amended as follows:
1.Paragraph 1.51(b) is replaced by the following:
“(b) expenditures on weapon systems that meet the general definition of assets have been classified as fixed capital formation, rather than intermediate consumption;”
2.Paragraph 1.51 (h) is replaced by the following:
“(h) the treatment of super dividends paid by public corporations has been clarified, i.e. they are to be considered as exceptional payments and treated as withdrawals from equity;”
3.Diagram in paragraph 1.118 is labelled:
“Diagram 1.1 - A diagram of the sequence of accounts”
4.In Paragraph 3.98 the following text “ Final consumption expenditure (P.3) by government includes two categories of expenditures, similar to those by NPISHs:” is replaced by the following:
“Final consumption expenditure (P.3) by general government includes two categories of transactions, similar to those by NPISHs:”
5.Paragraph 3.105 is replaced by the following:
“Alternatively individual consumption expenditure of general government corresponds to division 15 of the classification of individual consumption by purpose (Coicop), which includes the following groups:
15.1 Housing (equivalent to COFOG group 10.6)
15.2 Health (equivalent to COFOG groups 7.1 to 7.4)
15.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2)
15.4 Education (equivalent to COFOG groups 9.1 to 9.6)
15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).”
6.Paragraph 3.124 is replaced by the following:
“Definition: gross fixed capital formation (P.51g) consists of resident producers’ acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.”
7.Paragraph 3.132(c) is replaced by the following:
“(c) computer software and databases to be used in production for more than one year;”
8.Paragraph 3.138 is replaced by the following:
“Costs of ownership transfer can apply to both produced assets, including fixed assets, and non-produced assets, such as land.
These costs are included in the purchasers’ prices in the case of produced assets. They are separated from the purchases and sales themselves in the case of land and other non-produced assets, and recorded under a separate heading (P.512) in the classification of gross fixed capital formation.”
9.In paragraph 3.181 the text, “The transfer of existing goods is recorded as a negative expenditure (acquisition) for the seller and a positive expenditure (acquisition) for the purchaser”, is replaced by the following:
“The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser.”
10.In paragraph 4.40 the following text is deleted:
“Other subsidies on production (D.39) are recorded as resources in the generation of income accounts of the industries or sectors which receive them.”
11.Paragraph 4.50 is replaced by the following:
“Interest is recorded on an accrual basis, that is, interest is recorded as accruing continuously over time to the creditor on the amount of principal outstanding. The interest accruing in each accounting period must be recorded whether it is actually paid or added to the principal outstanding. When it is not paid, the increase in the principal is recorded in the financial account as an acquisition of a financial asset by the creditor and an equal acquisition of a liability by the debtor.”
12.In paragraph 4.82 the text, “In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.”, is replaced by the following:
“In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as Pay-As-You-Earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.”
13.Paragraph 4.93(a) is replaced by the following:
“(a) social contributions paid by persons who are not legally obliged to contribute to a social security Fund;”
14.Paragraph 5.117 is replaced by the following:
“The distinction between transactions in loans (F.4) and transactions in deposits (F.22) is that a creditor offers a non-standardised non-negotiable contract in the case of a loan, but not in the case of a deposit.”
15.Paragraph 5.235 is replaced by the following:
“FISIM accrued but not yet paid is included with the corresponding financial instrument and prepayment of insurance premiums is included in insurance technical reserves (F.61); in neither case is there an entry in trade credits and advances.”
16.Paragraph 5.236(c) is replaced by the following:
“(c) rental of buildings accruing over time; and”
17.Paragraph 7.88 is replaced by the following:
“The market value of forwards can switch between positive (asset) and negative (liability) positions depending on price movements in the underlying items and thus they can switch being assets and liabilities for the writers and holders. Some forwards operate on margin payments, where profits or losses are settled daily; in these cases the balance sheet value will be zero.”
18.In Chapter 8, Table 8.1 is replaced by the following:
“Table 8.1 — Synoptic presentation of the accounts, balancing items and main aggregates
|
Accounts |
Balancing items |
Main aggregates |
|||||||||
|
Full sequence of accounts for institutional sectors |
|||||||||||
|
Current accounts |
I. |
Production account |
I. |
Production account |
|
|
|
|
B.1g |
Value added, gross |
Gross domestic product (GDP) |
|
|
II. |
Distribution and use of income accounts |
II.1 |
Primary distribution of income accounts |
II.1.1 |
Generation of income account |
|
|
B.2g B.3g |
Operating surplus, gross Mixed income, gross |
|
|
|
|
|
|
|
II.1.2 |
Allocation of primary income account |
II.1.2.1 |
Entrepreneurial income account |
B.4g |
Entrepreneurial income, gross |
|
|
|
|
|
|
|
|
|
II.1.2.2 |
Allocation of other primary income account |
B.5g |
Balance of primary incomes, gross |
Gross national income (GNI) |
|
|
|
|
II.2 |
Secondary distribution of income account |
|
|
|
|
B.6g |
Disposable income, gross |
Gross national disposable income |
|
|
|
|
II.3 |
Redistribution of income in kind account |
|
|
|
|
B.7g |
Adjusted disposable income, gross |
|
|
|
|
|
II.4 |
Use of income account |
II.4.1 |
Use of disposable income account |
|
|
B.8g |
Saving, gross |
Gross national saving |
|
|
|
|
|
|
II.4.2 |
Use of adjusted disposable income account |
|
|
|
|
|
|
Accumulation accounts |
III. |
Accumulation accounts |
III.1 |
Capital account |
III.1.1 |
Change in net worth due to saving and capital transfers account |
|
|
B.101 |
Change in net worth due to saving and capital transfers |
|
|
|
|
|
|
|
III.1.2 |
Acquisition of non-financial assets account |
|
|
B.9 |
Net lending/net borrowing |
|
|
|
|
|
III.2 |
Financial account |
|
|
|
|
B.9F |
Net lending/net borrowing |
|
|
|
|
|
III.3 |
Other changes in assets account |
III.3.1 |
Other changes in volume of assets account |
|
|
B.102 |
Changes in net worth, due to other changes in volume of assets |
|
|
|
|
|
|
|
III.3.2 |
Revaluation accounts |
|
|
B.103 |
Changes in net worth due to nominal holding gains/losses |
|
|
|
|
|
|
|
|
|
III.3.2.1 |
Neutral holding gains/losses account |
B.1031 |
Changes in net worth due to neutral holding gains/losses |
|
|
|
|
|
|
|
|
|
III.3.2.2 |
Real holding gains/losses account |
B.1032 |
Changes in net worth due to real holding gains/losses |
|
|
Balance sheets |
IV. |
Balance sheets |
IV.1 |
Opening balance sheet |
|
|
|
|
B.90 |
Net worth |
National worth |
|
|
|
|
IV.2 |
Changes in balance sheet |
|
|
|
|
B.10 |
Changes in net worth, total |
Changes in national worth |
|
|
|
|
IV.3 |
Closing balance sheet |
|
|
|
|
B.90 |
Net worth |
National worth |
|
Transaction accounts |
|
|
|
|
|
|
|
|
|
|
|
|
|
0. |
Goods and services account |
|
|
|
|
|
|
|
|
|
|
Rest of the world account (external transactions account) |
|||||||||||
|
Current account |
V. |
Rest of the world account |
V.I |
External account of goods and services |
|
|
|
|
B.11 |
External balance of goods and services |
External balance of goods and services |
|
|
|
|
V.II |
External account of primary income and current transfers |
|
|
|
|
B.12 |
Current external balance |
Current external balance |
|
Accumulation accounts |
|
|
V.III |
External accumulation accounts |
V.III.1 |
Capital account |
V.III.1.1 |
Changes in net worth due to current external balance and capital transfers account |
B.101 |
Changes in net worth due to current external balance and capital transfers |
|
|
|
|
|
|
|
|
|
V.III.1.2 |
Acquisition of non-financial assets account |
B.9 |
Net lending/net borrowing |
|
|
|
|
|
|
|
V.III.2 |
Financial account |
|
|
B.9F |
Net lending/net borrowing |
Net lending/net borrowing |
|
|
|
|
|
|
V.III.3 |
Other changes in assets account |
V.III.3.1 |
Other changes in volume of assets account |
B.102 |
Changes in net worth, due to other changes in volume of assets |
|
|
|
|
|
|
|
|
|
V.III.3.2 |
Revaluation accounts |
B.103 |
Changes in net worth, due to nominal holding gains/losses |
|
|
Balance sheets |
|
|
V.IV |
External assets and liabilities account |
V.IV.1 |
Opening balance sheet |
|
|
B.90 |
Net worth |
Net external financial position |
|
|
|
|
|
|
V.IV.2 |
Changes in balance sheet |
|
|
B.10 |
Changes in net worth |
|
|
|
|
|
|
|
V.IV.3 |
Closing balance sheet |
|
|
B.90 |
Net worth |
Net external financial position |
”
19.Paragraph 9.61 is replaced by the following:
“However, the analytical properties of product-by-product tables and industry-by-industry tables do not differ significantly. The differences between product-by-product tables and industry-by-industry tables are caused by the existence of a generally limited amount of secondary production. In practice, analytical uses of input-output tables implicitly assume an industry technology, no matter how the tables have originally been compiled. Furthermore, in practice, any product-by-product table is a manipulated industry-by-industry table, as it still contains all the KAU and enterprise characteristics of the supply and use tables.”
20.Paragraph 10.27 is replaced by the following:
“For transactions in services it is frequently more difficult to specify the characteristics which determine the physical units, and differences of opinion may arise concerning the criteria to be used. This difficulty may concern important industries such as financial intermediation services, wholesale and retail trade, services to enterprises, education, research and development, health or recreation. The choice of physical units for such activities is presented in Handbook on prices and volume measures in national accounts (20).”
Footnote 20 to paragraph 10.27 is replaced by the following:
“Eurostat, Handbook on prices and volume measures in national accounts, 2016.”
21.Footnote 22 to paragraph 10.56 is replaced by the following:
“Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.”
22.In paragraph 14.06 the text, “FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see part VI).” is replaced by the following:
“FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16).”
23.In Chapter 15, Table 15.4 is replaced by the following:
“
|
Type of transaction / other economic flow |
Type of use/purchase and type of asset and type of payment |
|
Intermediate consumption |
Operating lease of produced assets, e.g. machines and intellectual property rights Regular payments by corporations for the delivery of water FISIM services related to the provision of a financial lease |
|
Consumption of fixed capital |
Only for produced assets, and for the economic owner |
|
Final consumption expenditure |
Operating lease of consumer durables Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement |
|
Purchase of non-financial assets |
|
|
Fixed capital formation |
Purchase of produced assets (including when financed via a financial lease) |
|
Acquisition of natural resources |
Purchase of a natural resource including the right to use to extinction Purchase of the right to use a natural resource for an extended period e.g. a fishing quota |
|
Acquisition of other non-produced assets |
Transferable time-share arrangements Purchase of a contract transferable to a third party Contracts for future production, for example contracts with footballers and writers |
|
Payment as property income |
Resource lease, i.e. payment for short-term use of natural resource |
|
Rent |
Regular payments for the right to extract water Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan |
|
Income transfer |
Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme Emission permits issued by the government to control total emissions |
|
Other taxes on production |
|
|
Financial transaction: loan |
Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan |
|
Other change in volume of assets |
Exhaustion of natural resources by the owner Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources) |
|
Change in the price of assets |
Expiry of contracts, licences and permits recorded as assets |
”
24.In paragraph 15.27 the text, “This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”, is replaced by the following:
“This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset. Such permits are first observed through economic appearance of assets (category K.1, see point (g) of paragraph 6.06). If the value of the asset is not realised it will tend towards zero as the lease period ends.”
25.Paragraph 15.32 is replaced by the following:
“When governments restrict the number of cars entitled to operate as taxis or limit the number of casinos by issuing permits, for example, they are in effect creating monopoly profits for the approved operators and recovering some of the profits as the fee. Such fees are recorded as other taxes on production. This principle applies to all cases where government issues permits to limit the number of units operating in a particular field where the limit is fixed arbitrarily and is not dependent only on qualifying criteria.”
26.Paragraph 15.35 is replaced by the following:
“The permit to undertake specific activities as an asset first appears in the other changes in the volume of assets account. Changes in value, both up and down, are recorded in the revaluation account of the acquirer.”
27.In Chapter 16, Table 16.1 is replaced by the following:
“
|
Uses |
Resources |
||||||||||||||||||
|
|
|
|
S.1 |
S.15 |
S.14 |
S.13 |
S.12 |
S.11 |
|
|
S.11 |
S.12 |
S.13 |
S.14 |
S.15 |
S.1 |
|
|
|
|
|
Corresponding entries of the |
|
Corresponding entries of the |
|
|||||||||||||||
|
Total |
Goods and services account |
Rest of the world account |
Total economy |
NPISHs |
Households |
General government |
Financial corporations |
Non-financial corporations |
|
Transactions and balancing items |
Non-financial corporations |
Financial corporations |
General government |
Households |
NPISHs |
Total economy |
Rest of the world |
Goods and services account |
Total |
|
|
|
|
|
|
|
|
|
|
|
External account |
|
|
|
|
|
|
|
|
|
|
0 |
|
0 |
|
|
|
|
|
|
P.62 |
Exports in services |
|
|
|
|
|
|
|
0 |
0 |
|
0 |
0 |
|
|
|
|
|
|
|
P.72 |
Imports in services |
|
|
|
|
|
|
0 |
|
0 |
|
|
|
|
|
|
|
|
|
|
|
Production account |
|
|
|
|
|
|
|
|
|
|
6 |
6 |
|
|
|
|
|
|
|
P.1 |
Output |
|
6 |
|
|
|
6 |
|
|
6 |
|
4 |
|
0 |
4 |
0 |
3 |
0 |
0 |
1 |
P.2 |
Intermediate consumption |
|
|
|
|
|
|
|
4 |
4 |
|
|
|
|
|
|
|
|
|
|
|
Distribution of primary income account |
|
|
|
|
|
|
|
|
|
|
6 |
|
|
6 |
|
|
|
6 |
|
D.441 |
Property income attributable to insurance policy holders |
5 |
0 |
0 |
1 |
0 |
6 |
0 |
|
6 |
|
|
|
|
|
|
|
|
|
|
|
Secondary distribution of income account |
|
|
|
|
|
|
|
|
|
|
44 |
|
1 |
43 |
0 |
31 |
4 |
0 |
8 |
D.711 |
Net non-life insurance premiums |
|
44 |
|
|
|
44 |
|
|
44 |
|
45 |
|
0 |
45 |
|
|
|
45 |
|
D.721 |
Non-life insurance claims |
6 |
0 |
1 |
35 |
0 |
42 |
3 |
|
45 |
|
|
|
|
|
|
|
|
|
|
|
Use of disposable income account |
|
|
|
|
|
|
|
|
|
|
2 |
|
|
2 |
|
2 |
|
|
|
P.3 |
Final consumption expenditure |
|
|
|
|
|
|
|
2 |
2 |
|
|
|
|
|
|
|
|
|
|
|
Financial balance sheet (opening) |
|
|
|
|
|
|
|
|
|
|
74 |
|
0 |
74 |
|
40 |
0 |
9 |
25 |
AF.61 |
Non-life insurance technical reserves |
|
74 |
|
|
|
74 |
|
|
74 |
|
|
|
|
|
|
|
|
|
|
|
Financial balance sheet (closing) |
|
|
|
|
|
|
|
|
|
|
81 |
|
0 |
81 |
0 |
44 |
0 |
11 |
25 |
AF.61 |
Non-life insurance technical reserves |
|
81 |
|
|
|
81 |
|
|
81 |
|
|
|
|
|
|
|
|
|
|
|
Financial transaction |
|
|
|
|
|
|
|
|
|
|
7 |
|
0 |
7 |
0 |
4 |
0 |
2 |
1 |
F.61 |
Non-life insurance technical reserves |
|
7 |
|
|
|
7 |
|
|
7 |
|
|
|
|
|
|
|
|
|
|
|
Revaluation account |
|
|
|
|
|
|
|
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
AF.61 |
Non-life insurance technical reserves |
|
0 |
|
|
|
0 |
|
|
0 |
”
28.Paragraph 17.148 is replaced by the following:
“If government assumes the responsibility for pension provision for the employees of a non-government unit through an explicit transaction, any payment by the non-government unit needs to be recorded as pre-paid social contributions (F.89). There is further discussion of this type of arrangement in paragraphs 20.273 to 20.275.”
29.Paragraph 17.165 is replaced by the following:
“The discount rate applied to estimates of future pension benefits in the case of accrued-to-date entitlements is one of the most important assumptions to be made in the modelling of pension schemes, since its accumulated impact over many decades can be very large. The discount rate from a chosen approach may change over time, which would lead to revaluations in the accounts.”
30.Footnote 29 to paragraph 18.26 is replaced by the following:
“United Nations, International merchandise trade statistics: Concepts and definitions, 2010.”
31.In paragraphs 20.57, 20.63, 20.65 the text, “(excluding social security)”, is replaced by the following:
“(excluding social security funds)”
32.In paragraph 20.76 the table is replaced by the following:
“
|
Total Revenue |
= |
total taxes |
D.2 + D.5 + D.91 |
|
|
+ |
net social contributions |
D.61 |
||
|
+ |
total sales of goods and services |
P.11 + P.12 + P.131 |
||
|
+ |
other current revenue |
D.39 + D.4 + D.7 |
||
|
+ |
other capital revenue |
D.92 + D.99 |
”
33.Paragraph 20.77 is replaced by the following:
“Total taxes comprise taxes on production and imports (D.2), current taxes on income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions consist of actual social contributions (employers' actual social contributions D.611 and households' actual social contributions D.613), employers' imputed social contributions (D.612) and households' social contribution supplements (D.614) less social insurance scheme service charges (D.61SC).”
34.In paragraph 20.84 the box 20.1 is replaced by the following:
“
|
ESA resources |
ESA GFS revenue |
|
|
P.1 |
Output, of which |
|
|
|
Market output (P.11) |
Sales of goods and services |
|
|
Output for own final use (P.12) |
Sales of goods and services |
|
|
Non-market output (P.13), of which: |
|
|
|
— Payments for non-market output (P.131) |
Sales of goods and services |
|
|
— Non-market output, other (P.132) |
Not accounted for in Total revenue |
|
D.2 |
Taxes on production and imports (receivable) |
Total taxes |
|
D.3 |
Subsidies (receivable) |
Other current revenue |
|
D.4 |
Property income |
Other current revenue |
|
D.5 |
Current taxes on income and wealth |
Total taxes |
|
D.61 |
Social contributions |
Net social contributions |
|
D.7 |
Other current transfers |
Other current revenue |
|
D.91r |
Capital taxes (receivable) |
Total taxes |
|
D.92r |
Investment grants (receivable) |
Other capital revenue |
|
D.99r |
Other capital transfers (receivable) |
Other capital revenue |
|
ESA uses and capital transactions |
ESA GFS expenditure |
|
|
P.2 |
Intermediate consumption |
Intermediate consumption |
|
D.1 |
Compensation of employees |
Compensation of employees |
|
D.2 |
Taxes on production and imports (payable) |
Other current expenditure |
|
D.3 |
Subsidies (payable) |
Subsidies |
|
D.41 |
Interest |
Interest |
|
D.4 |
Property income (excluding D.41) |
Other current expenditure |
|
D.5 |
Current taxes on income |
Other current expenditure |
|
D.62 |
Social benefits other than social transfers in kind |
Social benefits other than ST in kind |
|
D.632 |
Social transfers in kind via market producers |
Social transfers in kind via market producers |
|
D.7 |
Other current transfers |
Other current expenditure |
|
D.8 |
Adjustment for the change in pension entitlements |
Other current expenditure |
|
P.31 |
Individual consumption expenditure on market output |
Social transfers in kind via market producers |
|
P.31 |
Individual consumption expenditure on non-market output |
Not accounted for in Total expenditure |
|
P.32 |
Collective consumption expenditure |
Not accounted for in Total expenditure |
|
P.5 |
Gross capital formation |
Capital expenditure |
|
NP |
Acquisition less disposal of non-produced assets |
Capital expenditure |
|
D.92p |
Investment grant (payable) |
Capital expenditure |
|
D.99p |
Other capital transfers (payable) |
Capital expenditure |
|
In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why. |
|||
|
The ESA central framework |
|||
|
The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs. |
|||
|
Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government. |
|||
|
Final individual consumption expenditure of households provided directly by government on a non-market basis is also measured by its production costs. |
|||
|
As a result, two types of flows are 'imputed' in the ESA accounts of government: |
|||
|
(1)on the resources side, the non-market output, other (P.132) recorded in the production account; |
|||
|
(2)on the uses side, the actual final consumption (P.4) and the social transfers in kind — non-market production (D.631). They are recorded in the redistribution of income in kind account, and in the use of adjusted disposable income account. |
|||
|
Each imputed flow is equal to the sum of actual flows: the production costs. These two types of imputed flows, on the resource side and on the uses side, balance in the ESA sequence of accounts. |
|||
|
The ESA GFS presentation of statistics |
|||
|
The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind. |
|||
|
Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9). |
|||
|
The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government. |
|||
|
P.3 = P.132 + D.632 |
|||
”
35.Paragraph 20.90 is replaced by the following:
“Subsidies received by government units consist only of other subsidies on production. When received by producing entities belonging to general government, subsidies on products are included in the valuation of the output and sales at basic prices.”
36.Paragraph 20.130 is replaced by the following:
“The repurchase by a unit of a liability is recorded as redemption in liabilities and not as an acquisition of assets. Likewise, at a subsector or sector level, the purchase by a government unit of a liability issued by another unit of the subsector in question will be presented in the consolidated presentation, as redemption of liability by that subsector or sector.”
37.Paragraph 20.158 is replaced by the following:
“Taxes or subsidies paid by one government unit or entity to another are not to be consolidated. Taxes or subsidies on products cannot be consolidated in the system because there is no counterpart sector transactor in the ESA for such transactions; the relevant amounts are not separately recognised as expenditure and revenue (respectively) and are instead included in, or excluded from, the value of the intermediate consumption or of the sales.”
38.Paragraph 21.22 is replaced by the following:
“The valuations of assets at fair value not only provide a better picture of the balance sheet than valuations at historic cost but they also generate more data on holding gains/losses.”
39.Paragraph 22.13 is replaced by the following:
“In Coicop 15 main categories are distinguished:
(a) food and non-alcoholic beverages;
(b) alcoholic beverages, tobacco and narcotics;
(c) clothing and footwear;
(d) housing, water, electricity, gas and other fuels;
(e) furnishings, household equipment and routine household maintenance;
(f) health;
(g) transport;
(h) information and communication;
(i) recreation, sport and culture;
(j) education services;
(k) restaurants and accommodation services;
(l) insurance and financial services;
(m) personal care, social protection and miscellaneous goods and services;
(n) individual consumption expenditure of non-profit institutions serving households; and
(o) individual consumption expenditure of general government.
The first 13 categories sum up total individual consumption expenditure by households. The last two identify individual consumption expenditure by the non-profit institutions serving households (NPISHs) and general government sectors, i.e. their social transfers in kind. Together all 15 items represent actual final consumption by households.”
40.Paragraph 22.14 is replaced by the following:
“The individual consumption expenditure of NPISHs and general government is broken down into five common sub-categories reflecting major policy issues: housing, health, recreation and culture, education and social protection. These are also Coicop functions for the individual consumption expenditure by households; social protection is a sub-category of 13 personal care, social protection and miscellaneous goods and services. As a consequence, Coicop also shows for each of these five common sub-categories, the role of private households, government and non-profit institutions serving households. For example, it can describe the role of government in providing housing, health and education.”
41.Paragraph 22.16 is replaced by the following:
“The classification of government expenditure by function (COFOG) is a major tool for describing and analysing government finance. The 10 major divisions distinguished are:
(a) general public services;
(b) defence;
(c) public order and safety;
(d) economic affairs;
(e) environmental protection;
(f) housing and community amenities;
(g) health;
(h) recreation, culture and religion;
(i) education; and
(j) social protection.
The classification is used to classify individual and collective consumption expenditure by the government. However, it also serves to illustrate the role of other types of expenditure such as subsidies, investment grants and social benefits, for pursuing policy purposes.”
42.Paragraph 23.05 is replaced by the following:
“Apart from COFOG and Coicop, the functional classifications include also COPNI (classification of the purposes of non-profit institutions serving households) and COPP (classification of outlays of producers by purpose). These classifications are used for functional analysis of the expenditure by corporations, government, households and non-profit institutions serving households and for functional satellite accounts.”
43.In Chapter 23, the table inserted under the heading ”Transactions in products (P)” is replaced by the following:
“
|
P.1 |
Output |
|
P.11 |
Market output |
|
P.119 |
Financial intermediation services indirectly measured (FISIM) |
|
P.12 |
Output for own final use |
|
P.13 |
Non-market output |
|
P.131 |
Payments for non-market output |
|
P.132 |
Non-market output, other |
|
P.2 |
Intermediate consumption |
|
P.3 |
Final consumption expenditure |
|
P.31 |
Individual consumption expenditure |
|
P.32 |
Collective consumption expenditure |
|
P.4 |
Actual final consumption |
|
P.41 |
Actual individual consumption |
|
P.42 |
Actual collective consumption |
|
P.5 |
Gross capital formation/P.5n net capital formation |
|
P.51g |
Gross fixed capital formation |
|
P.511 |
Acquisitions less disposals of fixed assets |
|
P.5111 |
Acquisitions of new fixed assets |
|
P.5112 |
Acquisitions of existing fixed assets |
|
P.5113 |
Disposals of existing fixed assets |
|
P.512 |
Costs of ownership transfer on non-produced assets |
|
P.51c |
Consumption of fixed capital (–) |
|
P.51c1 |
Consumption of fixed capital on gross operating surplus (–) |
|
P.51c2 |
Consumption of fixed capital on gross mixed income (–) |
|
P.51n |
Net fixed capital formation |
|
P.52 |
Changes in inventories |
|
P.53 |
Acquisitions less disposals of valuables |
|
P.6 |
Exports of goods and services |
|
P.61 |
Exports of goods |
|
P.62 |
Exports of services |
|
P.7 |
Imports of goods and services |
|
P.71 |
Imports of goods |
|
P.72 |
Imports of services |
”
44.In Chapter 23, the text and the table inserted under the heading “Consumer durables” is replaced by the following:
“Consumer durables are coded using X as a prefix plus DHHCE (durable household consumption expenditure) plus a one-digit affix for subgroups and two digits for the items.
|
SNA codes |
|
|
XDHHCE1 |
Furniture and household appliances |
|
XDHHCE11 |
Furniture and furnishings |
|
XDHHCE12 |
Carpets and other floor coverings |
|
XDHHCE13 |
Major household appliances whether electric or not |
|
XDHHCE14 |
Major tools and equipment for house and garden |
|
XDHHCE2 |
Personal transport equipment |
|
XDHHCE21 |
Motor cars |
|
XDHHCE22 |
Motor cycles |
|
XDHHCE23 |
Bicycles |
|
XDHHCE24 |
Animal drawn vehicles |
|
XDHHCE3 |
Recreational and entertainment goods |
|
XDHHCE31 |
Telephone and telefax equipment |
|
XDHHCE32 |
Equipment for the reception, recording and reproduction of sound and pictures |
|
XDHHCE33 |
Photographic and cinematographic equipment and optical instruments |
|
XDHHCE34 |
Information processing equipment |
|
XDHHCE35 |
Major durables for outdoor recreation |
|
XDHHCE36 |
Musical instruments and major durables for indoor recreation |
|
XDHHCE4 |
Other durable goods |
|
XDHHCE41 |
Jewellery, clocks and watches |
|
XDHHCE42 |
Therapeutic medical appliances and equipment |
”
45.In Chapter 23, the table inserted under the heading “CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)” is replaced by the following:
“
|
01 |
Food and non-alcoholic beverages |
|
01.1 |
Food |
|
01.2 |
Non-alcoholic beverages |
|
01.3 |
Services for processing primary goods for food and non-alcoholic beverages |
|
02 |
Alcoholic beverages, tobacco and narcotics |
|
02.1 |
Alcoholic beverages |
|
02.2 |
Alcohol production services |
|
02.3 |
Tobacco |
|
02.4 |
Narcotics |
|
03 |
Clothing and footwear |
|
03.1 |
Clothing |
|
03.2 |
Footwear |
|
04 |
Housing, water, electricity, gas and other fuels |
|
04.1 |
Actual rentals for housing |
|
04.2 |
Imputed rentals for housing |
|
04.3 |
Maintenance, repair and security of the dwelling |
|
04.4 |
Water supply and miscellaneous services relating to the dwelling |
|
04.5 |
Electricity, gas and other fuels |
|
05 |
Furnishings, household equipment and routine household maintenance |
|
05.1 |
Furniture, furnishings, and loose carpets |
|
05.2 |
Household textiles |
|
05.3 |
Household appliances |
|
05.4 |
Glassware, tableware and household utensils |
|
05.5 |
Tools and equipment for house and garden |
|
05.6 |
Goods and services for routine household maintenance |
|
06 |
Health |
|
06.1 |
Medicines and health products |
|
06.2 |
Outpatient care services |
|
06.3 |
Inpatient care services |
|
06.4 |
Other health services |
|
07 |
Transport |
|
07.1 |
Purchase of vehicles |
|
07.2 |
Operation of personal transport equipment |
|
07.3 |
Passenger transport services |
|
07.4 |
Transport services of goods |
|
08 |
Information and communication |
|
08.1 |
Information and communication equipment |
|
08.2 |
Software excluding games |
|
08.3 |
Information and communication services |
|
09 |
Recreation, sport and culture |
|
09.1 |
Recreational durables |
|
09.2 |
Other recreational goods |
|
09.3 |
Garden products and pets |
|
09.4 |
Recreational services |
|
09.5 |
Cultural goods |
|
09.6 |
Cultural services |
|
09.7 |
Newspapers, books and stationery |
|
09.8 |
Package holidays |
|
10 |
Education services |
|
10.1 |
Early childhood and primary education |
|
10.2 |
Secondary education |
|
10.3 |
Post-secondary non-tertiary education |
|
10.4 |
Tertiary education |
|
10.5 |
Education not definable by level |
|
11 |
Restaurants and accommodation services |
|
11.1 |
Food and beverage serving services |
|
11.2 |
Accommodation services |
|
12 |
Insurance and financial services |
|
12.1 |
Insurance |
|
12.2 |
Financial services |
|
13 |
Personal care, social protection and miscellaneous goods and services |
|
13.1 |
Personal care |
|
13.2 |
Other personal effects |
|
13.3 |
Social protection |
|
13.9 |
Other services |
|
14 |
Individual consumption expenditure of non-profit institutions serving households (NPISHs) |
|
14.1 |
Housing |
|
14.2 |
Health |
|
14.3 |
Recreation and culture |
|
14.4 |
Education |
|
14.5 |
Social protection |
|
14.6 |
Other services |
|
15 |
Individual consumption expenditure of general government |
|
15.1 |
Housing |
|
15.2 |
Health |
|
15.3 |
Recreation and culture |
|
15.4 |
Education |
|
15.5 |
Social protection |
”
EUROPEAN COMMISSION
Brussels, 10.12.2021
COM(2021) 776 final
ANNEX
to the
Proposal for a Regulation of the European Parliament and of the Council
amending Regulation (EU) No 549/2013 and repealing 11 legal acts in the field of National Accounts
ANNEX B
Transmission programme for data and metadata
I. General requirements
Data
1.Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that shall be transmitted, the reference periods required as well as the timeliness of transmission.
|
Overview of the data tables(1) |
|||
|
Table No |
Subject of the tables |
Deadline t + months (days where specified) |
Period covered |
|
1F |
Flash estimates of GDP and employment — quarterly voluntary transmissions |
Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days |
The latest reported quarter |
|
1Q |
National accounts main aggregates — quarterly |
2/(3) |
1995Q1 onwards |
|
1A |
National accounts main aggregates — annual |
2/(3)/9 |
1995 onwards |
|
2 |
Main aggregates of general government and its subsectors — annual |
3/9 |
1995 onwards |
|
3 |
Main aggregates by economic activity — annual |
9/21 |
1995 onwards |
|
5 |
Household final consumption expenditure by purpose — annual |
9 |
1995 onwards |
|
6 |
Financial accounts by sector (transactions) — annual |
4/9 |
1995 onwards |
|
7 |
Balance sheets for financial assets and liabilities by sector — annual |
4/9 |
1995 onwards |
|
8 |
Non-financial accounts by sector — annual |
9 |
1995 onwards |
|
801 |
Non-financial accounts by sector — quarterly – non-adjusted |
85 days/(3) |
1999Q1 onwards |
|
801SA |
Non-financial accounts by sector — quarterly - seasonally and calendar adjusted data |
85 days + 3 working days |
1999Q1 onwards |
|
9 |
Detailed tax and social contribution revenue including the list of taxes and social contributions according to national classification — annual |
9 |
1995 onwards |
|
10 |
Main aggregates by region, NUTS levels 2 and 3 — annual |
12/24 |
2000 onwards |
|
11 |
General government expenditure by function (COFOG) — annual |
11 |
1995 onwards |
|
13 |
Household accounts by region, NUTS level 2 — annual |
24 |
2000 onwards |
|
15 |
Supply table at basic prices including transformation into purchasers' prices — annual |
36 |
2010 onwards |
|
16 |
Use table at purchasers' prices — annual |
36 |
2010 onwards |
|
17 |
Symmetric input-output table at basic prices — five yearly |
36 |
2010 onwards |
|
20 |
Cross classification of fixed assets by economic activity and by asset (stocks) — annual |
24 |
2000 onwards |
|
22 |
Cross classification of gross fixed capital formation by economic activity and by asset (transactions) — annual |
9/24 |
1995 onwards |
|
25 |
Non-financial accounts of general government — quarterly |
3 |
2002Q1 onwards |
|
26 |
Balance sheets for non-financial assets — annual |
24 |
1995 onwards |
|
27 |
Financial accounts and balance sheets of general government — quarterly |
85 days/3 |
1999Q1 onwards |
|
28 |
General government gross debt (Maastricht debt) — quarterly |
3 |
2000Q1 onwards |
|
28A |
General government gross debt (Maastricht debt) structure —annual |
100 days/283 days |
Previous 4 reference years |
|
29 |
Accrued-to-date pension entitlements in social insurance — three yearly |
24 |
2012 onwards |
t = Reference period (year or quarter).
(1)For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases.
2.Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata.
3.Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs.
4.Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation.
5.Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be sent with a flag indicating the temporary embargo on publication as well as the embargo date and time for dissemination.
6.The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible.
Reference periods
7.Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break.
8.If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis.
Metadata
9.The specific requirements of metadata for each table will be agreed between the Commission (Eurostat) and Member States through consultations with the relevant technical groups, and – within the context of the Transmission programme - should avoid the duplication of requests of the same information collected in other processes and tables.
10.Member States shall inform the Commission (Eurostat) of major methodological or other changes that affect the data transmitted. This information shall be provided in the form of metadata accompanying the transmitted data allowing the Commission (Eurostat) to assess the changes and inform users of such changes. Where the metadata concern confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.
11.Metadata on methods and sources shall be sent when the method and sources are implemented in the transmitted data table and each time when a change takes place. These metadata shall provide short explanations on the methods and source data used to compile the table in line with Annex A to this Regulation.
12.Metadata on deviations from concepts and definitions shall be sent with each data transmission only when the concepts and definitions specified in Annex A to this Regulation are not implemented. These metadata shall provide short explanations on the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A to this Regulation are not implemented.
13.Metadata on major events such as major data revisions, data inconsistencies, outliers, breaks in time series as well as unusual zero and negative values shall be sent only when such events occur in the transmitted data. These metadata shall provide short explanations on the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.
14.In all cases, metadata on routine revisions shall provide explanations on the reasons for updating the time series and the variables affected.
15.Metadata on data inconsistencies shall provide short explanations regarding the reasons for the lack of consistency of variables within a data table, between the annual and quarterly frequencies of data tables where applicable and between identical variables of accounts reported across data tables for each given data transmission when differences are present.
16.Metadata on seasonal adjustment shall be sent once when a method is implemented in the transmitted data and each time when the method is updated. These metadata shall provide short explanations regarding the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects and benchmarking to annual data.
17.Upon request by the Commission (Eurostat), Member States shall provide clarifications on the transmitted metadata and include other information of relevance to data users.
18.Variables that are not applicable in a Member State shall be transmitted with the appropriate flag. Explanation shall be provided where requested by the Commission (Eurostat).
Transmission deadlines
19.The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.
20.Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority no later than the day they are published.
21.If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected.
22.If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables.
Consistency
23.The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables should be numerically consistent when they have the same deadline or they are retransmitted at the same deadline with other tables.
24.The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline.
|
Tables 1Q and 1A — Quarterly (Q) and annual (A) national accounts main aggregates. |
|||||
|
T1A data shall be reported at t+2 months and t+9 months and T1Q at t+2 months after the reference period. The tables shall be re-transmitted at t+3 months if differences with table 801 are significant. T1Q shall be consistent with T1A at t+9 months. Data in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o). Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary. For specific administrative uses, annual B.1*g should be transmitted with the highest precision available but limited to meaningful values e.g. maximum 8 decimals when expressed in millions in national currency and 3 decimals for data expressed in thousand persons. |
|||||
|
Code |
List of variables |
Q data T+2/(3) months |
A data T+2/(3)/9 months |
Break- down |
Unit |
|
B.1*g |
Gross domestic product at market prices |
X |
x |
CUP,PYP,CLV |
|
|
Main output aggregates |
|||||
|
B.1g |
Gross value added at basic prices |
X |
x |
A*10 |
CUP,PYP,CLV |
|
D.21-D.31 |
Taxes less subsidies on products |
X |
x |
CUP,PYP,CLV |
|
|
D.21 |
Taxes on products |
O |
t+9 |
CUP,PYP,CLV |
|
|
D.31 |
Subsidies on products |
O |
t+9 |
CUP,PYP,CLV |
|
|
Main expenditure aggregates |
|||||
|
B.1*g |
Gross domestic product at market prices |
X |
x |
CUP,PYP,CLV |
|
|
P.3_S1 |
Total final consumption expenditure |
X |
x |
CUP,PYP,CLV |
|
|
P.3_S14 |
Household final consumption expenditure (domestic concept) |
X |
x |
CUP,PYP,CLV |
|
|
Of which |
Breakdowns by Durability (DUR) |
||||
|
-Durable goods |
X |
x |
DUR |
CUP,PYP,CLV |
|
|
-Other goods and services |
X |
x |
DUR |
CUP,PYP,CLV |
|
|
--Semi-durable goods |
O |
t+9 |
DUR |
CUP,PYP,CLV |
|
|
--Non-durable goods |
O |
t+9 |
DUR |
CUP,PYP,CLV |
|
|
|
--Services |
O |
t+9 |
DUR |
CUP,PYP,CLV |
|
P.3_S1M |
Final consumption expenditure of households and NPISH's (national concept) |
X |
x |
CUP,PYP,CLV |
|
|
P.3_S14 |
Household final consumption expenditure (national concept) |
X |
x |
CUP,PYP,CLV |
|
|
P.3_S15 |
Final consumption expenditure of NPISHs |
X |
x |
CUP,PYP,CLV |
|
|
P.3_S13 |
General Government final consumption expenditure |
x |
x |
CUP,PYP,CLV |
|
|
P.31_S13 |
Individual consumption expenditure |
x |
x |
CUP,PYP,CLV |
|
|
P.32_S13 |
Collective consumption expenditure |
x |
x |
CUP,PYP,CLV |
|
|
P.41 |
Actual individual consumption |
x |
x |
CUP,PYP,CLV |
|
|
P.5 |
Gross capital formation |
x |
x |
CUP,PYP,CLV |
|
|
P.51g |
Gross fixed capital formation |
x |
x |
CUP,PYP,CLV |
|
|
Of which |
Breakdowns by asset type (AN_F6) |
||||
|
AN.111 |
Dwellings |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
AN.112 |
Other buildings and structures |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
AN.113 + AN.114 |
Machinery and equipment + weapon systems |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
AN.1131 |
Transport equipment |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
AN.1132 |
ICT equipment |
o |
o |
AN_F6 |
CUP,PYP,CLV |
|
AN.1139 + AN.114 |
Other machinery and equipment + weapon systems |
o |
o |
AN_F6 |
CUP,PYP,CLV |
|
AN.115 |
Cultivated biological resources |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
AN.117 |
Intellectual property products |
x |
x |
AN_F6 |
CUP,PYP,CLV |
|
P.52 |
Changes in inventories |
x |
x |
CUP,PYP |
|
|
P.53 |
Acquisitions less disposals of valuables |
x |
x |
|
CUP,PYP |
|
P.6 |
Exports of goods (fob) and services |
x |
x |
GEO |
CUP,PYP,CLV |
|
P.61 |
Exports of goods |
o |
o |
GEO |
CUP,PYP,CLV |
|
P.62 |
Exports of services |
o |
o |
GEO |
CUP,PYP,CLV |
|
P.7 |
Imports of goods (fob) and services |
x |
x |
GEO |
CUP,PYP,CLV |
|
P.71 |
Imports of goods |
o |
o |
GEO |
CUP,PYP,CLV |
|
P.72 |
Imports of services |
o |
o |
GEO |
CUP,PYP,CLV |
|
B.11 |
External balance of goods and services |
x |
x |
CUP,PYP |
|
|
B.111 |
External balance of goods |
o |
o |
CUP,PYP |
|
|
B.112 |
External balance of services |
o |
o |
CUP,PYP |
|
|
Main income aggregates |
|||||
|
B.2g + B.3g |
Gross operating surplus and gross mixed income |
x |
x |
|
CUP |
|
D.2-D.3 |
Taxes less subsidies on production and imports |
x |
x |
|
CUP |
|
D.2 |
Taxes on production and imports |
x |
x |
|
CUP |
|
D.3 |
Subsidies |
x |
x |
|
CUP |
|
D.1 |
Compensation of employees working in resident production (domestic concept) |
x |
x |
A*10 |
CUP |
|
D.11 |
Wages and salaries |
x |
x |
A*10 |
CUP |
|
D.12 |
Employers' social contributions |
x |
x |
A*10 |
CUP |
|
Population and employment Compulsory units (x): Persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units. Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units |
|||||
|
POP |
Total population (thousands of persons) |
x |
x |
|
PS |
|
EMP_NC |
Employment of residents (national concept) |
x |
x |
|
PS |
|
EEM_NC |
Resident employees (national concept) |
x |
x |
|
PS |
|
ESE_NC |
Self-employed residents (national concept) |
x |
x |
|
PS |
|
EMP |
Employment in resident production units (domestic concept) |
x |
x |
A*10 |
PS, HW |
|
o |
o |
A*10 |
JB, FTE |
||
|
EEM |
Employees in resident production units (domestic concept) |
x |
x |
A*10 |
PS, HW |
|
o |
o |
A*10 |
JB, FTE |
||
|
ESE |
Self-employed in resident production units (domestic concept) |
x |
x |
A*10 |
PS, HW |
|
o |
o |
A*10 |
JB, FTE |
||
|
Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’) |
||||
|
GEO |
Compulsory for total exports and imports; Voluntary for goods and services |
Unit with compulsory start year |
||
|
Code |
Breakdowns by counterpart area |
CUP |
PYP |
CLV |
|
B0 |
EU Member States incl. EU institutions |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
U2 |
Euro area (Member States and Institutions of the Euro Area) |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
U3 |
Intra EU Extra Euro Area (EU member states and institutions not belonging to the Euro area) |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
4Y |
European Union institutions |
o |
o |
o |
|
D0 |
Extra-EU |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
Table 1F — Flash estimates of GDP and employment — quarterly voluntary transmissions |
|||
|
Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of these estimates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them regularly each quarter at least one working day before the agreed publication date –with clear indication if the estimates can be published (preferred option). |
|||
|
Code |
Flash estimates |
Periodicity |
Based on |
|
B.1*g |
Gross domestic product at market prices |
Q |
Volume |
|
EMP |
Total Employment in resident production units |
Q |
Persons |
|
Table 2 — Main aggregates of general government and its subsectors — annual |
||
|
Data shall be reported at current prices in millions of national currency (with reporting precision at least at 1 million of national currency), with exceptions specified below from 1995 at t+3 and t+9 months after the end of the reference period. Sector and subsectors: General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below): -S.13 general government -S.1311 central government -S.1312 state government -S.1313 local government -S.1314 social security funds. Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards. Some items related to transactions with institutions and bodies of the EU shall be transmitted on a compulsory basis as specified below for: -S.212 institutions and bodies of the European Union -S.1 total economy. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items; partly consolidated in total expenditure and total revenue - TE and TR) within each subsector but not between subsectors). Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States should specify these payments in the sender footnotes. Data reported shall be consistent with data reported under Regulation (EC) No 479/2009. |
||
|
Code |
Transaction |
Notes |
|
P.1 |
Output |
|
|
P.11 + P.12 |
Market output and output for own final use |
|
|
P.11 |
Market output |
voluntary |
|
P.12 |
Output for own final use |
voluntary |
|
P.12_GFSM_D.1 |
Output for own final use, cost attributable to compensation of employees (GFSM purpose) |
voluntary; for the purpose of reporting in International Monetary Fund Government Finance Statistics Manual (GFSM) methodology |
|
P.12_GFSM_P.2 |
Output for own final use, cost attributable to intermediate consumption (GFSM purpose) |
voluntary; see P.12_GFSM_P.2 |
|
P.12_GFSM_P.51C |
Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose) |
voluntary; see P.12_GFSM_P.2 |
|
P.13 |
Non-market output |
|
|
P.131 |
Payments for non-market output |
|
|
Memo: own resource collection costs |
compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors |
|
|
P.132 |
Non-market output, other |
|
|
P.11 + P.12 + P.131 |
Market output, output for own final use and payments for non-market output |
|
|
P.2 |
Intermediate consumption |
|
|
B.1g |
Value added, gross |
|
|
P.51c |
Consumption of fixed capital |
|
|
B.1n |
Value added, net |
|
|
D.1 |
Compensation of employees, expenditure |
|
|
D.11 |
Wages and salaries, expenditure, |
voluntary |
|
D.12 |
Employers’ social contributions, expenditure |
voluntary |
|
D.29p |
Other taxes on production, expenditure |
|
|
D.39r |
Other subsidies on production, revenue |
to be reported with a positive sign |
|
D.3r_S.212 |
Subsidies, revenue from the institutions and bodies of the European Union |
compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors |
|
B.2n |
Operating surplus, net |
|
|
D.2r |
Taxes on production and imports, revenue |
also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
|
D.21r |
Taxes on products, revenue |
also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
|
D.211r |
Value added type taxes (VAT), revenue |
|
|
D.29r |
Other taxes on production, revenue |
also to be transmitted for S.212 (compulsory from reference year 2004 onwards) |
|
D.4r |
Property income, revenue |
|
|
D.41r |
Interest, revenue |
|
|
D.41Gr |
Total interest before FISIM allocation, revenue |
voluntary |
|
D.42r + D.43r + D.44r + D.45r |
Other property income, revenue |
|
|
D.42r |
Distributed income of corporations, revenue |
voluntary |
|
D.43r |
Reinvested earnings on FDI, revenue |
voluntary |
|
D.44r |
Other investment income, revenue |
voluntary |
|
D.45r |
Rent, revenue |
voluntary |
|
D.3p |
Subsidies, expenditure |
to be reported with a positive sign |
|
D.31p |
Subsidies on products, expenditure |
to be reported with a positive sign |
|
D.39p |
Other subsidies on production, expenditure |
to be reported with a positive sign |
|
D.4p |
Property income, expenditure |
|
|
D.4p_S.1311 |
of which, to subsector central government (S.1311) |
|
|
D.4p_S.1312 |
of which, to subsector state government (S.1312) |
|
|
D.4p_S.1313 |
of which, to subsector local government (S.1313) |
|
|
D.4p_S.1314 |
of which, to subsector social security funds (S.1314) |
|
|
D.41p |
Interest, expenditure |
|
|
D.41Gp |
Total interest before FISIM allocation, expenditure |
voluntary |
|
D.42p + D.43p + D.44p + D.45p |
Other property income, expenditure |
|
|
D.42p |
Distributed income of corporations, expenditure |
voluntary |
|
D.43p |
Reinvested earnings on FDI, expenditure |
voluntary |
|
D.44p |
Other investment income, expenditure |
voluntary |
|
D.45p |
Rent, expenditure |
voluntary |
|
B.5n |
Balance of primary incomes, net |
|
|
D.5r |
Current taxes on income, wealth etc., revenue |
|
|
D.51r |
Taxes on income, revenue |
voluntary |
|
D.51a + D.51c1 |
Taxes on individual or household income including holding gains, revenue |
voluntary |
|
D.51b + D.51c2 |
Taxes on the income or profits of corporations including holding gains, revenue |
voluntary |
|
D.59r |
Other current taxes, revenue |
voluntary |
|
D.61r |
Net social contributions, revenue |
|
|
D.611r |
Employers' actual social contributions, revenue |
|
|
D.613r |
Households' actual social contributions, revenue |
|
|
D.7r |
Other current transfers, revenue |
|
|
D.7r_S.212 |
Other current transfers, revenue, from the institutions and bodies of the European Union |
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
D.71r |
Net non-life insurance premiums, revenue |
voluntary |
|
D.72r |
Non-life insurance claims, revenue |
voluntary |
|
D.73r |
Current transfers within general government, revenue |
voluntary |
|
D.74r |
Current international cooperation, revenue |
voluntary |
|
D.74r_S.212 |
Current international cooperation, revenue, from the institutions and bodies of the European Union |
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
D.75r |
Miscellaneous current transfers, revenue |
voluntary |
|
D.76r |
Value Added Tax and GNI - based EU own resources, revenue |
when used, compulsory at S.13 level from reference year 2004 onwards |
|
D.5p |
Current taxes on income, wealth etc., expenditure |
|
|
D.62p |
Social benefits other than social transfers in kind, expenditure |
|
|
D.621p |
Social security benefits in cash, expenditure |
voluntary |
|
D.622p |
Other social insurance benefits, expenditure |
voluntary |
|
D.623p |
Social assistance benefits in cash, expenditure |
voluntary |
|
D.62p COFOG 10.2 |
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2 |
voluntary |
|
D.62p COFOG 10.3 |
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3 |
voluntary |
|
D.62p COFOG 10.5 |
Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5 |
voluntary |
|
D.632p |
Social transfers in kind — purchased market production, expenditure |
|
|
D.62p + D.632p |
Social benefits other than social transfers in kind and social transfers in kind — purchased market production, expenditure |
|
|
D.7p |
Other current transfers, expenditure |
|
|
D.7p_S.1311 |
of which, to subsector central government (S.1311) |
|
|
D.7p_S.1312 |
of which, to subsector state government (S.1312) |
|
|
D.7p_S.1313 |
of which, to subsector local government (S.1313) |
|
|
D.7p_S.1314 |
of which, to subsector social security funds (S.1314) |
|
|
D.71p |
Net non-life insurance premiums, expenditure |
voluntary |
|
D.72p |
Non-life insurance claims, expenditure |
voluntary |
|
D.73p |
Current transfers within general government, expenditure |
voluntary |
|
D.74p |
Current international cooperation, expenditure |
voluntary |
|
D.74p_S.212 |
Current international cooperation, expenditure, to the institutions and bodies of the European Union |
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
D.75p |
Miscellaneous current transfers, expenditure |
voluntary |
|
D.76p |
Value Added Tax and GNI - based EU own resources, expenditure |
compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
B.6n |
Disposable income, net |
|
|
P.3 |
Final consumption expenditure |
|
|
P.31 |
Individual consumption expenditure |
|
|
P.32 |
Collective consumption expenditure |
|
|
D.8 |
Adjustment for the change in pension entitlements |
|
|
B.8g |
Saving, gross |
|
|
B.8n |
Saving, net |
|
|
D.9r |
Capital transfers, revenue |
|
|
D.9r_S.2 |
Capital transfers, revenue, from the rest of the world |
voluntary |
|
D.9r_S.212 |
Capital transfers, revenue, from the institutions and bodies of the European Union |
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
D.91r |
Capital taxes, revenue |
|
|
D.92r + D.99r |
Investment grants and other capital transfers, revenue |
|
|
D.92r |
Investment grants, revenue |
voluntary |
|
D.99r |
Other capital transfers, revenue |
voluntary |
|
D.9p |
Capital transfers, expenditure |
|
|
D.9p_S.1311 |
of which, to subsector central government (S.1311) |
|
|
D.9p_S.1312 |
of which, to subsector state government (S.1312) |
|
|
D.9p_S.1313 |
of which, to subsector local government (S.1313) |
|
|
D.9p_S.1314 |
of which, to subsector social security funds (S.1314) |
|
|
D.9p_ S.2 |
Capital transfers, expenditure, to the rest of the world |
voluntary |
|
D.9p_S.212 |
Capital transfers, expenditure, to the institutions and bodies of the European Union |
compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13. |
|
D.92p |
Investment grants, expenditure |
|
|
D.99p |
Other capital transfers, expenditure |
voluntary |
|
P.5 |
Gross capital formation |
|
|
P.51g |
Gross fixed capital formation |
|
|
P.52 + P.53 |
Changes in inventories and acquisitions less disposals of valuables |
|
|
NP |
Acquisitions less disposals of non-financial non-produced assets |
|
|
P.5 + NP |
Gross capital formation and acquisitions less disposals of non-financial non-produced assets |
|
|
B.9 |
Net lending (+) / net borrowing (—) |
|
|
TE |
Total expenditure |
|
|
TR |
Total revenue |
|
|
D.995 |
Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected |
D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign. |
|
PTC |
Total payable tax credits |
To be transmitted on a voluntary basis for subsectors and for reference years up to 2011. The whole amount of a payable tax credit should be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC). |
|
TC |
Payable tax credits that exceed the taxpayer's liability |
see PTC. The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer's liability and that are paid out to the taxpayer. |
|
EMP (PS) |
Employment in persons |
voluntary, in thousands |
|
AN.1 |
Produced non-financial assets |
voluntary |
|
AN.11 |
Fixed assets |
voluntary |
|
AN.12 + AN.13 |
Inventories and valuables |
voluntary |
|
AN.2 |
Non-produced non-financial assets |
voluntary |
|
AN.21 |
Natural resources |
voluntary |
|
AN.22 |
Contracts, leases and licences |
voluntary |
|
Table 3 — Detailed breakdowns of main aggregates and employment by industry — annual |
||||||
|
Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 (including A*38) These breakdowns are compulsory (x); A*88 breakdowns are optional (o). |
||||||
|
Main output and income aggregates: Data in current prices (CUP) shall be reported starting 1995; previous-year’s prices (PYP) starting 1996 and chain-linked volumes (CLV) starting 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P51c; Imputed rentals of owner-occupied dwellings’ (item 44 - “Real estate activities’) compulsory only for P.1, P.2, B.1g. |
||||||
|
Code |
List of variables |
t+9 months |
t+21 months |
CUP 1995 |
PYP 1996 |
CLV 1995 |
|
P.1 |
Output at basic prices by industry |
A*21 |
A*64 |
x |
o |
o |
|
P.2 |
Intermediate consumption at purchaser’s prices by industry |
A*21 |
A*64 |
x |
o |
o |
|
B.1g |
Gross value added at basic prices by industry |
A*21 |
A*64 |
x |
x |
x |
|
P.51c |
Consumption of fixed capital by industry |
A*21 |
A*64 |
x |
x |
x |
|
B.2n+B.3n |
Net operating surplus and net mixed income |
A*21 |
A*64 |
x |
||
|
D.29 – D.39 |
Other taxes on production less other subsidies on production |
A*21 |
A*64 |
x |
||
|
D.1 |
Compensation of employees by industry |
A*21 |
A*64 |
x |
||
|
D.11 |
Wages and salaries |
A*21 |
A*64 |
x |
||
|
Employment in resident production (domestic concept DC): Data shall be reported in persons (PS) and hours worked (HW) starting 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o) |
||||||
|
Code |
List of variables |
t+9 months A*21 PS/HW 1995 |
t+21 months A*64 PS 1995 |
t+21 months A*38 HW 1995 |
JB |
FTE |
|
EMP |
Total Employment (DC) |
x |
x |
x |
o |
o |
|
EEM |
Employees (DC) |
x |
x |
x |
o |
o |
|
ESE |
Self-employed (DC) |
x |
x |
x |
o |
o |
|
Table 5 — Household final consumption expenditure by purpose — annual |
|||
|
Data shall be reported at t+9 months after the reference period in current prices (CUP) starting from 1995, in previous year's prices (PYP) starting from 1996 and chain linked volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the COICOP 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP). |
|||
|
Code |
List of variables |
Concept |
Unit |
|
P.31_S14 |
Final consumption expenditure of resident and non-resident households on the economic territory |
Domestic – DC |
CUP,PYP,CLV |
|
Of which |
COICOP breakdowns |
Domestic – DC |
CUP,PYP,CLV |
|
P.33 |
Final consumption expenditure of resident households in the rest of the world |
|
CUP,PYP,CLV |
|
P.34 |
Final consumption expenditure of non-resident households on the economic territory |
|
CUP,PYP,CLV |
|
P.31_S14 |
Final consumption expenditure of resident households on the economic territory and abroad |
National – NC |
CUP,PYP,CLV |
|
Table 6 — Financial accounts by sector — annual |
||||||||||||||||||||||||||||||||||||
|
Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995. The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the Central Bank; S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds. The following sub-sectors of sector S. 2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Members States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union. EMU and EU breakdowns should represent the actual composition at the end of the last reference period (‘fixed composition’).
* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world |
||||||||||||||||||||||||||||||||||||
|
(Transactions, other changes in volume and revaluation accounts — consolidated and non-consolidated — and counterpart information) |
||||||||||||||||||||||||||||||||||||
|
ESA code (financial instrument) |
Transactions/other changes in volume/revaluation of financial instruments |
S.1 |
S.11 |
S.12 |
S.121 |
S.124 |
S.121+S.122+S.123 |
S.122+S.123 |
S.125+S.126+S.127 |
S.128+S.129 |
S.13 |
S.1311 |
S.1312 |
S.1313 |
S.1314 |
S.14+S.15 |
S.14 |
S.15 |
S.2 |
|||||||||||||||||
|
|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
|
F.A |
Total Financial Assets |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.1 |
Monetary gold and special drawing rights (SDRs) |
xra_ocv |
|
xra_ocv |
x |
|
xt+4 |
|
|
|
xra_ocv |
x |
x |
x |
x |
|
|
|
xra_ocv |
|||||||||||||||||
|
F.11 |
Monetary gold |
xt+4 |
|
xt+4 |
x |
|
xt+4 |
|
|
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.12 |
SDRs |
xt+4 |
|
xt+4 |
x |
|
xt+4 |
|
|
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.2 |
Currency and deposits |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.21 |
Currency |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.22 |
Transferable deposits |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.221 |
Interbank positions |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.229 |
Other transferable deposits |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.29 |
Other deposits |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.3 |
Debt securities |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.31 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.32 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.4 |
Loans |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.41 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.42 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.5 |
Equity and investment fund shares/units |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.51 |
Equity |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.511 |
Listed shares |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.512 |
Unlisted shares |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.519 |
Other equity |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.52 |
Investment fund shares/units |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.521 |
Money Market Fund shares/units (MMFs) |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.522 |
Non-MMF investment fund shares/units |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.6 |
Insurance, pension and standardised guarantee schemes |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.61 |
Non-life insurance technical reserves |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
x2012 |
x |
|||||||||||||||||
|
F.62 |
Life insurance and annuity entitlements |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
|
x |
|||||||||||||||||
|
F.63+ F.64+ F.65 |
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
x2012 |
x |
|||||||||||||||||
|
F.63 |
Pension entitlements |
o |
|
o |
o |
o |
o |
o |
o |
o |
|
|
|
|
|
o |
o |
|
o |
|||||||||||||||||
|
F.64 |
Claims of pension funds on pension managers |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.65 |
Entitlements to non-pension benefits |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.66 |
Provisions for calls under standardised guarantees |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
|||||||||||||||||
|
F.7 |
Financial derivatives and employee stock options |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.71 |
Financial derivatives |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.711 |
Options |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.712 |
Forwards |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.72 |
Employee stock options |
o |
|
|
|
|
|
|
|
|
|
|
|
|
|
o |
o |
|
o |
|||||||||||||||||
|
F.8 |
Other accounts receivable |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.81 |
Trade credits and advances |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.89 |
Other accounts receivable, excluding trade credits and advances |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
|
Liabilities |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||||
|
F.L |
Total Financial Liabilities |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.1 |
Monetary gold and special drawing rights (SDRs) |
xra_ocv |
|
xra_ocv |
x |
|
xt+4 |
|
|
|
xra_ocv |
x |
x |
x |
x |
|
|
|
xra_ocv |
|||||||||||||||||
|
F.11 |
Monetary gold |
xt+4 |
|
xt+4 |
x |
|
xt+4 |
|
|
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.12 |
SDRs |
xt+4 |
|
xt+4 |
x |
|
xt+4 |
|
|
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.2 |
Currency and deposits |
xra_ocv |
xra_ocv |
xra_ocv |
x |
|
xt+4 |
x |
xt+4 |
|
xra_ocv |
x |
x |
x |
x |
|
|
|
xra_ocv |
|||||||||||||||||
|
F.21 |
Currency |
xt+4 |
|
xt+4 |
x |
|
xt+4 |
x |
xt+4 |
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.22 |
Transferable deposits |
xt+4 |
xt+4 |
xt+4 |
x |
|
xt+4 |
x |
xt+4 |
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.221 |
Interbank positions |
o |
o |
o |
o |
|
o |
o |
o |
|
o |
o |
o |
o |
o |
|
|
|
o |
|||||||||||||||||
|
F.229 |
Other transferable deposits |
o |
o |
o |
o |
|
o |
o |
o |
|
o |
o |
o |
o |
o |
|
|
|
o |
|||||||||||||||||
|
F.29 |
Other deposits |
xt+4 |
xt+4 |
xt+4 |
x |
|
xt+4 |
x |
xt+4 |
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.3 |
Debt securities |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.31 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.32 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.4 |
Loans |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.41 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.42 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.5 |
Equity and investment fund shares/units |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.51 |
Equity |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.511 |
Listed shares |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.512 |
Unlisted shares |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.519 |
Other equity |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.52 |
Investment fund shares/units |
xt+4 |
|
xt+4 |
x |
x |
xt+4 |
x |
|
|
xt+4 |
x |
x |
x |
x |
|
|
|
xt+4 |
|||||||||||||||||
|
F.521 |
Money Market Fund shares/units (MMFs) |
o |
|
o |
|
|
o |
o |
|
|
o |
o |
o |
o |
o |
|
|
|
o |
|||||||||||||||||
|
F.522 |
Non-MMF investment fund shares/units |
o |
|
o |
|
o |
o |
|
|
|
o |
o |
o |
o |
o |
|
|
|
o |
|||||||||||||||||
|
F.6 |
Insurance, pension and standardised guarantee schemes |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.61 |
Non-life insurance technical reserves |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
|
|
|
x |
|||||||||||||||||
|
F.62 |
Life insurance and annuity entitlements |
x |
|
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
|
|
|
x |
|||||||||||||||||
|
F.63+ F.64+ F.65 |
Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
x2012 |
x |
|||||||||||||||||
|
F.63 |
Pension entitlements |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.64 |
Claims of pension funds on pension managers |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|
|
|
o |
|||||||||||||||||
|
F.65 |
Entitlements to non-pension benefits |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|
o |
o |
|||||||||||||||||
|
F.66 |
Provisions for calls under standardised guarantees |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
|
|
|
x |
|||||||||||||||||
|
F.7 |
Financial derivatives and employee stock options |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.71 |
Financial derivatives |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.711 |
Options |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.712 |
Forwards |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||||||||
|
F.72 |
Employee stock options |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|
o |
o |
|||||||||||||||||
|
F.8 |
Other accounts payable |
xra_ocv |
xra_ocv |
xra_ocv |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
|||||||||||||||||
|
F.81 |
Trade credits and advances |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
F.89 |
Other accounts payable excluding trade credits and advances |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
(B.9F) |
Net financial transactions(i) |
xt+4 |
xt+4 |
xt+4 |
x |
x |
xt+4 |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
|||||||||||||||||
|
Legend: |
||||||||||||||||||||||||||||||||||||
|
x |
mandatory at t+9 months |
|||||||||||||||||||||||||||||||||||
|
o |
voluntary |
|||||||||||||||||||||||||||||||||||
|
xt+4m |
mandatory at t+4 months |
|||||||||||||||||||||||||||||||||||
|
xra_ocv |
mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 at t+4 months |
|||||||||||||||||||||||||||||||||||
|
xnc |
mandatory transmission for non-consolidated transactions from reference year 2012 at t+4 months |
|||||||||||||||||||||||||||||||||||
|
x2012 |
voluntary for reference years before 2012; mandatory for reference years from 2012 onwards |
|||||||||||||||||||||||||||||||||||
|
|
not relevant cells |
|||||||||||||||||||||||||||||||||||
(i) Only for ‘transactions in financial instruments’ but not meaningful for "changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.
|
Table 7 — Balance Sheets for financial assets and liabilities — annual |
||||||||||||||||||||||||||||||
|
Data shall be transmitted in current prices at t+4 and/or t+9 months after the reference period from 1995. The following sub-sectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 Of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 Of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations. The following sub-sectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 Of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 Of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the Central Bank; S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end Non MMFs - Total; S.124A1 Open-end Non MMFs - Real estate funds; S.124A2 Open-end Non MMFs - Equity funds; S.124A3 Open-end Non MMFs - Bond funds; S.124A4 Open-end Non MMFs - Mixed or balanced funds; S.124A5 Open-end Non MMFs - Hedge funds; S.124A9 Open-end Non MMFs - Other funds; S.124B Closed-end Non MMFs - Total; S.124B1 Closed-end Non MMFs - Real estate funds; S.124B2 Closed-end Non MMFs - Equity funds; S.124B3 Closed-end Non MMFs - Bond funds; S.124B4 Closed-end Non MMFs - Mixed or balanced funds; S.124B5 Closed-end Non MMFs - Hedge funds; S.124B9 Closed-end Non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups' captive financial entities - Total; S.1272A Of which: Foreign owned SPE-type captives; S.1273 Other captive finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A Defined benefit funds; S.129B Defined contribution funds. The following sub-sectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Members States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union. EMU and EU breakdowns should represent the actual composition at the end of the last reference period (‘fixed composition’).
* Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world |
||||||||||||||||||||||||||||||
|
(Stocks of financial instruments — consolidated and non-consolidated — and counterpart information) |
||||||||||||||||||||||||||||||
|
ESA code (financial instrument) |
Transactions/other changes in volume/revaluation of financial instruments |
S.1 |
S.11 |
S.12 |
S.121 |
S.124 |
S.121+S.122+S.123 |
S.122+S.123 |
S.125+S.126+S.127 |
S.128+S.129 |
S.13 |
S.1311 |
S.1312 |
S.1313 |
S.1314 |
S.14+S.15 |
S.14 |
S.15 |
S.2 |
|||||||||||
|
|
Assets |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
AF.A |
Total Financial Assets |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.1 |
Monetary gold and special drawing rights (SDRs) |
xt+4m |
|
xt+4m |
x |
|
xt+4m |
|
|
|
xt+4m |
x |
x |
x |
x |
|
|
|
xt+4m |
|||||||||||
|
AF.11 |
Monetary gold |
xt+4m |
|
xt+4m |
x |
|
xt+4m |
|
|
|
xt+4m |
x |
x |
x |
x |
|
|
|
xt+4m |
|||||||||||
|
AF.12 |
SDRs |
xt+4m |
|
xt+4m |
x |
|
xt+4m |
|
|
|
xt+4m |
x |
x |
x |
x |
|
|
|
xt+4m |
|||||||||||
|
AF.2 |
Currency and deposits |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.2 |
Of which: Domestic currency |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.21 |
Currency |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.22 |
Transferable deposits |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.221 |
Interbank positions |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.229 |
Other transferable deposits |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.29 |
Other deposits |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.3 |
Debt securities |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.3 |
Of which: Domestic currency |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.31 |
Short-term |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.32 |
Long-term |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.32 |
With remaining maturity of one year or less |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.32 |
With remaining maturity of more than one year |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.4 |
Loans |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.4 |
Of which: Domestic currency |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.4M2 |
Of which: Non-performing loans |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.41 |
Short-term |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.4D |
Of which: Repurchase agreement, securities lending & margin lending |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.42 |
Long-term |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.42 |
With remaining maturity of one year or less |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.42 |
With remaining maturity of more than one year |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.5 |
Equity and investment fund shares/units |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.5 |
Of which: Domestic currency |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.51 |
Equity |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.511 |
Listed shares |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.512 |
Unlisted shares |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.519 |
Other equity |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.52 |
Investment fund shares/units |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.521 |
Money Market Fund shares/units (MMFs) |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.522 |
Non-MMF investment fund shares/units |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.6 |
Insurance, pension and standardised guarantee schemes |
xt+4m |
xt+4m |
xt+4m |
x |
x |
xt+4m |
x |
xt+4m |
xt+4m |
xt+4m |
x |
x |
x |
x |
xt+4m |
xnc |
xnc |
xt+4m |
|||||||||||
|
AF.6 |
Of which: Domestic currency |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
|||||||||||
|
AF.61 |
Non-life insurance technical reserves |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
x2012 |
x |
|||||||||||
|
AF.62 |
Life insurance and annuity entitlements |
xm |
xm |
xm |
x |
x |
xm |
x |
xm |
xm |
xm |
x |
||||||||||||||||||
