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Document 32023R0734
Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance)
Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance)
Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance)
PE/64/2022/REV/1
OJ L 97, 5.4.2023, p. 1–114
(BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
|
5.4.2023 |
EN |
Official Journal of the European Union |
L 97/1 |
REGULATION (EU) 2023/734 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 15 March 2023
amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts
(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 (1),
Acting in accordance with the ordinary legislative procedure (2),
Whereas:
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(1) |
Regulation (EU) No 549/2013 of the European Parliament and of the Council (3) set up a revised European System of Accounts (ESA 2010) and 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. |
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(2) |
Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing up of the accounts of the Member States. |
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(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 need to be corrected. |
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(4) |
Annex B to Regulation (EU) No 549/2013 (the ‘transmission programme’) provides for a set of tables of national accounts data, including related metadata, which Member States are to transmit to the Commission (Eurostat) within specified time limits for the purposes of the Union. |
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(5) |
The transmission programme should be updated to take into account changing user needs, new policy priorities and the development of new economic activities in the Union. |
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(6) |
Metadata on structural information to be transmitted should take into account the principles described in Commission Recommendation (EU) 2023/397 (4). New metadata transmission requirements should not impose excessive additional costs or excessive administrative burden on Member States. |
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(7) |
The 49th session of the United Nations Statistical Commission considered and endorsed the revised version of the classification of individual consumption by purpose (Coicop 2018) as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous version (Coicop 1999) in Annexes A and B thereto, and those references should therefore be updated. |
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(8) |
Regulation (EU) No 549/2013 should therefore be amended accordingly. |
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(9) |
Since the implementation of this Regulation will require major adaptations to national statistical systems, the Commission should grant derogations to Member States. Such derogations should be temporary and granted for a maximum duration of three years. The Commission should provide support to the Member States concerned in their efforts to carry out the required adaptations to their statistical systems so that the derogations can be discontinued as soon as possible. |
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(10) |
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 (5), 11 legal acts based on the previous European system of national and regional accounts, established by Council Regulation (EC) No 2223/96 (6) (ESA 95), are no longer relevant. The measures set out in this Regulation will replace those of Regulations (EC) No 359/2002 (7), (EC) No 1221/2002 (8), (EC) No 1267/2003 (9), (EC) No 501/2004 (10), (EC) No 1161/2005 (11), (EC) No 1392/2007 (12) and (EC) No 400/2009 (13) of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 (14), Commission Regulation (EC) No 264/2000 (15) and Commission Decisions 98/715/EC (16) and 2002/990/EC (17). Those acts should therefore be repealed. |
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(11) |
This Regulation should apply from 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. In order to ensure sufficient time for the adaptation to new transmission requirements, any new obligation to transmit metadata on structural information should apply from 1 September 2025, even though those metadata may already voluntarily be transmitted before that date. |
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(12) |
With a view to mitigating the social and economic impact of the COVID-19 crisis and in order to reinforce the resilience of Member States’ economies and social structures, the Union has taken major initiatives, in particular NextGenerationEU and the Recovery and Resilience Facility established by Regulation (EU) 2021/241 of the European Parliament and of the Council (18). Against that background, Union statistics should properly reflect the statistical accounts of the institutions and bodies of the Union. Therefore, technical work should be pursued for that purpose, so that a robust methodology is developed allowing for the compilation and dissemination of statistical accounts by the Commission (Eurostat), including the ESA 2010 net lending / net borrowing and the outstanding Maastricht debt liabilities. By 31 March 2024, the Commission (Eurostat) should submit a report to the European Parliament and to the Council on the progress made in that regard. |
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(13) |
Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data to achieve overall comparability at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of its scale and effects, 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. |
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(14) |
Data on information and communication technologies equipment are essential to support the analysis and the policymaking in the context of priority policies relating to digitalisation and the European Green Deal, which aim to reinforce competitiveness and further development of new technologies. Similarly, data on land underlying buildings and structures are important for the analysis of investment and wealth at Union level. The Commission (Eurostat) and national statistical authorities should pursue the methodological work undertaken in this area in recent years with a view to increasing the availability of more detailed data in the context of the future revision of the European system of national and regional accounts. |
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(15) |
Periodic updates are needed to take into account the interaction between globalisation, the green and digital transitions and national accounts in order to provide decision-makers with the necessary data and knowledge to ensure competitiveness, financial stability, budgetary resilience, sound public finances and fair tax policy. Furthermore, the 51st session of the United Nations Statistical Commission has already requested the Intersecretariat Working Group on National Accounts to develop a roadmap for the revision of the System of National Accounts 2008. The revised version of the System of National Accounts is planned to be adopted by the United Nations Statistical Commission in 2025. |
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(16) |
The update of international manuals on national accounts is necessary, in particular with regard to well-being and sustainability, given that so much of the activity affecting economic well-being of the population occurs beyond the production frontier. |
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(17) |
The revision of the System of National Accounts 2008 in 2025 will provide an opportunity to update the internationally agreed concepts, definitions, classifications and accounting rules in order to address global challenges related to climate change, security, inequality, sustainability and well-being and will be instrumental in supporting policymakers in taking informed decisions to foster economic, social and territorial cohesion, reduce social and gender inequalities and catalyse the green and digital transitions. The Commission should therefore regularly provide the required information and discuss with the European Parliament and the Council the revision of the System of National Accounts 2008 before its conclusion planned for 2025. |
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(18) |
The European Statistical System Committee has been consulted, |
HAVE ADOPTED THIS REGULATION:
Article 1
Amendments to Regulation (EU) No 549/2013
Regulation (EU) No 549/2013 is amended as follows:
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(1) |
Article 6 is amended as follows:
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(2) |
Annex A is amended in accordance with Annex I to this Regulation; |
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(3) |
Annex B is replaced by the text set out in Annex II to this Regulation. |
Article 2
Repeal
The legal acts set out in Annex III are repealed.
Article 3
Review
By 31 March 2024, the Commission (Eurostat) shall submit to the European Parliament and to the Council a report evaluating the progress made on the statistical accounts of the institutions and bodies of the Union, including on the ESA 2010 net lending / net borrowing and the outstanding Maastricht debt liabilities. Based on that report, the Commission may submit, if appropriate, a legislative proposal.
Article 4
Entry into force and application
1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. This Regulation shall apply from 1 September 2024.
3. By way of derogation from paragraph 2 of this Article, Article 1, point (3), of this Regulation shall, as regards the obligation to transmit metadata on structural information referred to in paragraph 10 of Annex B to Regulation (EU) No 549/2013, apply from 1 September 2025.
4. By way of derogation from paragraph 3 of this Article, the obligation to transmit metadata on structural information referred to in paragraph 10 of Annex B to Regulation (EU) No 549/2013 shall, as regards table 27 of that Annex, apply from 1 September 2024.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Strasbourg, 15 March 2023.
For the European Parliament
The President
R. METSOLA
For the Council
The President
J. ROSWALL
(2) Position of the European Parliament of 2 February 2023 (not yet published in the Official Journal) and decision of the Council of 21 February 2023.
(3) Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1).
(4) Commission Recommendation (EU) 2023/397 of 17 February 2023 on reference metadata and quality reports for the European Statistical System, replacing Recommendation 2009/498/EC on reference metadata for the European Statistical System (OJ L 53, 21.2.2023, p. 104).
(5) Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, p. 19).
(6) Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OJ L 310, 30.11.1996, p. 1).
(7) Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States’ payments to the VAT-based own resource (OJ L 58, 28.2.2002, p. 1).
(8) Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, p. 1).
(9) Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of the main aggregates of national accounts, to the derogations concerning the transmission of the main aggregates of national accounts and to the transmission of employment data in hours worked (OJ L 180, 18.7.2003, p. 1).
(10) Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1).
(11) Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector (OJ L 191, 22.7.2005, p. 22).
(12) Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data (OJ L 324, 10.12.2007, p. 1).
(13) Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as regards the implementing powers conferred on the Commission (OJ L 126, 21.5.2009, p. 11).
(14) Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1).
(15) Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics (OJ L 29, 4.2.2000, p. 4).
(16) Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as concerns the principles for measuring prices and volumes (OJ L 340, 16.12.1998, p. 33).
(17) Commission Decision 2002/990/EC of 17 December 2002 further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (OJ L 347, 20.12.2002, p. 42).
(18) Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17).
ANNEX I
Annex A to Regulation (EU) No 549/2013 is amended as follows:
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(1) |
in paragraph 1.51, point (b) is replaced by the following:
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(2) |
in paragraph 1.51, point (h) is replaced by the following:
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(3) |
in paragraph 1.118, the label of the diagram is replaced by the following: ‘Diagram 1.1 - A diagram of the sequence of accounts’; |
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(4) |
in paragraph 3.98, the introductory wording is replaced by the following: ‘Final consumption expenditure (P.3) by general government includes two categories, similar to those recorded for NPISHs:’; |
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(5) |
paragraph 3.105 is replaced by the following:
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(6) |
paragraph 3.124 is replaced by the following:
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(7) |
in paragraph 3.132, point (c) is replaced by the following:
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(8) |
paragraph 3.138 is replaced by the following:
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(9) |
in paragraph 3.181, the last sentence is replaced by the following: ‘The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser.’; |
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(10) |
in paragraph 4.40, the third sentence is deleted; |
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(11) |
paragraph 4.50 is replaced by the following:
|
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(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.’; |
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(13) |
in paragraph 4.93, point (a) is replaced by the following:
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(14) |
paragraph 5.235 is replaced by the following:
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(15) |
in paragraph 5.236, point (c) is replaced by the following:
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(16) |
paragraph 7.88 is replaced by the following:
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(17) |
in paragraph 8.09, table 8.1 is replaced by the following: ‘Table 8.1 Synoptic presentation of the accounts, balancing items and main aggregates
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(18) |
paragraph 9.61 is replaced by the following:
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(19) |
paragraph 10.27 is replaced by the following:
(*1) Eurostat, Handbook on prices and volume measures in national accounts, 2016.’;" |
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(20) |
in paragraph 10.56, the second footnote is replaced by the following: ‘Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.’; |
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(21) |
in paragraph 14.06, the second sentence is replaced by the following: ‘FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16).’; |
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(22) |
in paragraph 15.27, the text ‘This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset.’ is replaced by the following: ‘This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset.’; |
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(23) |
in paragraph 15.31, table 15.4 is replaced by the following: ‘Table 15.4 The recording of the use and purchase of non-financial assets, by type of transaction and flow
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(24) |
paragraph 15.32 is replaced by the following:
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(25) |
paragraph 15.35 is replaced by the following:
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(26) |
in paragraph 16.67, table 16.1 is replaced by the following: ‘Table 16.1 Non-life insurance
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(27) |
paragraph 17.148 is replaced by the following:
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(28) |
paragraph 17.165 is replaced by the following:
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(29) |
in paragraph 18.26, the footnote is replaced by the following: ‘United Nations, International merchandise trade statistics: Concepts and definitions, 2010.’; |
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(30) |
in paragraphs 20.57, 20.63 and 20.65, the words ‘(excluding social security)’ are replaced by the words ‘(excluding social security funds)’; |
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(31) |
in paragraph 20.76, the table is replaced by the following:
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(32) |
paragraph 20.77 is replaced by the following:
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(33) |
in paragraph 20.84, box 20.1 is replaced by the following: ‘Box 20.1 — From the ESA central framework to GFS transactions and aggregates
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(34) |
paragraph 20.90 is replaced by the following:
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(35) |
paragraph 20.130 is replaced by the following:
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(36) |
paragraph 20.158 is replaced by the following:
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(37) |
paragraph 21.22 is replaced by the following:
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(38) |
paragraph 22.13 is replaced by the following:
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(39) |
paragraph 22.14 is replaced by the following:
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(40) |
paragraph 22.16 is replaced by the following:
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(41) |
Chapter 23 is amended as follows:
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(*1) Eurostat, Handbook on prices and volume measures in national accounts, 2016.’;’
ANNEX II
‘ANNEX B
TRANSMISSION PROGRAMME FOR DATA AND METADATA
I. General requirements
Data
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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 are to be transmitted, the reference periods required as well as the deadlines for transmission.
Overview of the data tables (1)
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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 the exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata. |
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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. |
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4. |
Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation. |
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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 transmitted with a flag indicating the temporary embargo on publication as well as the embargo date and time for publication. |
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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
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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. |
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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
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9. |
Metadata shall consist of structural information as referred to in paragraph 10 and of specific information concerning the data transmitted in accordance with paragraph 11. Member States shall transmit the metadata to the Commission (Eurostat) to allow the Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission – within the context of the transmission programme – shall avoid the duplication of requests of the same information collected in other processes and tables.
Where the metadata include confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated. |
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10. |
Metadata on structural information to be transmitted by the Member States to the Commission (Eurostat) shall include information on the production process, as well as sources and methods used, if not available from other sources, and, where applicable, major methodological or other changes that affect the data transmitted, allowing the Commission (Eurostat) to assess the changes and inform users of such changes.
Such metadata on structural information shall, where the concepts and definitions specified in Annex A are not implemented, provide short explanations of the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A are not implemented or not applicable. After their initial transmission, metadata on structural information shall be transmitted each time that a significant change in the production process has been implemented. |
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11. |
Metadata on specific information concerning the data transmitted by the Member States shall inform the Commission (Eurostat) about major events such as major data revisions, data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal adjustment, as well as unusual zero and negative values. For data transmitted on an annual basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted together with the data. For quarterly data, metadata shall be transmitted together with the data. This information shall be sent only when such events are reflected in the transmitted data, and it shall provide short explanations of the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.
Member States shall provide specific information on revisions which do not derive from routine operations. |
Transmission deadlines
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12. |
The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table. |
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13. |
Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority and no later than the day they are published. |
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14. |
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. |
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15. |
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
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16. |
The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables are to be numerically consistent when they have the same deadline or when they are to be retransmitted at the same deadline as other tables. |
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17. |
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.
Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference period. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months.
Data at 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 are to be transmitted with the highest precision available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and 3 decimals for data expressed in thousand persons.
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Code |
List of variables |
Q data t+2/(3) months |
A data t+2/(3)/9 months |
Breakdown |
Unit |
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B.1*g |
Gross domestic product at market prices |
x |
x |
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CUP, PYP, CLV |
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Main output aggregates |
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B.1g |
Gross value added at basic prices |
x |
x |
A*10 |
CUP, PYP, CLV |
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D.21 – D.31 |
Taxes less subsidies on products |
x |
x |
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CUP, PYP, CLV |
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D.21 |
Taxes on products |
o |
t+9 |
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CUP, PYP, CLV |
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D.31 |
Subsidies on products |
o |
t+9 |
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CUP, PYP, CLV |
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Main expenditure aggregates |
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B.1*g |
Gross domestic product at market prices |
x |
x |
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CUP, PYP, CLV |
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P.3_S.1 |
Total final consumption expenditure |
x |
x |
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CUP, PYP, CLV |
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P.3_S.14 |
Household final consumption expenditure (domestic concept) |
x |
x |
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CUP, PYP, CLV |
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Of which |
Breakdowns by durability (DUR) |
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x |
x |
DUR |
CUP, PYP, CLV |
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x |
x |
DUR |
CUP, PYP, CLV |
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x |
x |
DUR |
CUP, PYP, CLV |
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x |
x |
DUR |
CUP, PYP, CLV |
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|
x |
x |
DUR |
CUP, PYP, CLV |
||
|
P.3_S.1M |
Final consumption expenditure of households and NPISHs (national concept) |
x |
x |
|
CUP, PYP, CLV |
||
|
P.3_S.14 |
Household final consumption expenditure (national concept) |
x |
x |
|
CUP, PYP, CLV |
||
|
P.3_S.15 |
Final consumption expenditure of NPISHs |
x |
x |
|
CUP, PYP, CLV |
||
|
P.3_S.13 |
General government final consumption expenditure |
x |
x |
|
CUP, PYP, CLV |
||
|
P.31_S.13 |
General government individual consumption expenditure |
x |
x |
|
CUP, PYP, CLV |
||
|
P.32_S.13 |
General government collective consumption expenditure |
x |
x |
|
CUP, PYP, CLV |
||
|
P.41 |
Actual individual consumption |
x |
x |
|
CUP, PYP, CLV |
||
|
P.5 |
Gross capital formation |
x |
x |
|
CUP, PYP, CLV |
||
|
P.51g |
Gross fixed capital formation |
x |
x |
|
CUP, PYP, CLV |
||
|
Of which |
Breakdowns by asset type (AN_F6) |
|
|
|
|
||
|
AN.111 |
Dwellings |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.112 |
Other buildings and structures |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.113 + AN.114 |
Machinery and equipment + weapon systems |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.1131 |
Transport equipment |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.1132 |
ICT equipment |
o |
t+9 |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.1139 + AN.114 |
Other machinery and equipment + weapon systems |
o |
o |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.115 |
Cultivated biological resources |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
AN.117 |
Intellectual property products |
x |
x |
AN_F6 |
CUP, PYP, CLV |
||
|
P.52 |
Changes in inventories |
x |
x |
|
CUP, PYP |
||
|
P.53 |
Acquisitions less disposals of valuables |
x |
x |
|
CUP, PYP |
||
|
P.6 |
Exports of goods (fob) and services |
x |
x |
GEO |
CUP, PYP, CLV |
||
|
P.61 |
Exports of goods |
o |
o |
GEO |
CUP, PYP, CLV |
||
|
P.62 |
Exports of services |
o |
o |
GEO |
CUP, PYP, CLV |
||
|
P.7 |
Imports of goods (fob) and services |
x |
x |
GEO |
CUP, PYP, CLV |
||
|
P.71 |
Imports of goods |
o |
o |
GEO |
CUP, PYP, CLV |
||
|
P.72 |
Imports of services |
o |
o |
GEO |
CUP, PYP, CLV |
||
|
B.11 |
External balance of goods and services |
x |
x |
|
CUP, PYP |
||
|
B.111 |
External balance of goods |
o |
o |
|
CUP, PYP |
||
|
B.112 |
External balance of services |
o |
o |
|
CUP, PYP |
||
|
Main income aggregates |
|||||||
|
B.2g + B.3g |
Gross operating surplus and gross mixed income |
x |
x |
|
CUP |
||
|
D.2 – D.3 |
Taxes on production and imports less subsidies |
x |
x |
|
CUP |
||
|
D.2 |
Taxes on production and imports |
x |
x |
|
CUP |
||
|
D.3 |
Subsidies |
x |
x |
|
CUP |
||
|
D.1 |
Compensation of employees working in resident production (domestic concept) |
x |
x |
A*10 |
CUP |
||
|
D.11 |
Wages and salaries |
x |
x |
A*10 |
CUP |
||
|
D.12 |
Employers’ social contributions |
x |
x |
A*10 |
CUP |
||
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/quarter |
||
|
Code |
Breakdowns by counterpart area |
CUP |
PYP |
CLV |
|
S.21 |
Member States, including institutions and bodies of the European Union |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
S.2I |
Euro area (Member States and institutions of the euro area) |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
S.21 – S.2I |
Intra-EU extra euro area (Member States and institutions not belonging to the euro area) |
2008/Q1 |
2012/Q1 |
2012/Q1 |
|
S.212 |
Institutions and bodies of the European Union |
o |
o |
o |
|
S.22 |
Extra-EU |
2008/Q1 |
2012/Q1 |
2012/Q1 |
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 estimates of the corresponding European aggregates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day before the agreed publication date indicating clearly whether 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 1 million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after the reference period. Sector and subsectors: General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below):
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 European Union shall be transmitted on a compulsory basis as specified below for:
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 and aggregations) 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 shall specify these payments in the sender footnotes. Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009 (4). |
|
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 according to the methodology set out in the International Monetary Fund’s Government Finance Statistics Manual (GFSM) |
|
P.12_GFSM_P.2 |
Output for own final use, cost attributable to intermediate consumption (GFSM purpose) |
voluntary; see P.12_GFSM_D.1 |
|
P.12_GFSM_P.51c |
Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose) |
voluntary; see P.12_GFSM_D.1 |
|
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 |
VAT- 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 |
VAT- 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 is to 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 at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P.51c; 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 from 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 at 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_S.14 |
Final consumption expenditure of resident and non-resident households on the economic territory |
Domestic – DC |
CUP, PYP, CLV |
|
Of which |
Coicop breakdowns |
Domestic – DC |
CUP, PYP, CLV |
|
P.33 |
Final consumption expenditure of resident households in the rest of the world |
|
CUP, PYP, CLV |
|
P.34 |
Final consumption expenditure of non-resident households on the economic territory |
|
CUP, PYP, CLV |
|
P.31_S.14 |
Final consumption expenditure of resident households on the economic territory and abroad |
National – NC |
CUP, PYP, CLV |
Table 6
Financial accounts by sector – annual
Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.
The following subsectors 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 subsectors 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 subsectors 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 Member 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 are to represent the actual composition at the end of the last reference period (‘fixed composition’).
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Table 6 |
Consolidated |
Non-consolidated |
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Transactions |
mandatory |
mandatory |
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Other changes in volume |
voluntary |
mandatory |
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Revaluation accounts |
voluntary |
mandatory |
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Counterpart information* |
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voluntary |
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(Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) |
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ESA code (financial instrument) |
Transactions/other changes in volume/revaluation of financial instruments |
S.1 |
S.11 |
S.12 |
S.121 + S.122 + S.123 |
S.121 |
S.122 + S.123 |
S.124 |
S.125 + S.126 + S.127 |
S.128 + S.129 |
S.13 |
S.1311 |
S.1312 |
S.1313 |
S.1314 |
S.14 + S.15 |
S.14 |
S.15 |
S.2 |
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Assets |
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F.A |
Total financial assets |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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F.1 |
Monetary gold and special drawing rights (SDRs) |
xra_ocv |
|
xra_ocv |
xt+4 |
x |
|
|
|
|
xra_ocv |
x |
x |
x |
x |
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|
xra_ocv |
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F.11 |
Monetary gold |
xt+4 |
|
xt+4 |
xt+4 |
x |
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|
|
xt+4 |
x |
x |
x |
x |
|
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|
xt+4 |
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F.12 |
SDRs |
xt+4 |
|
xt+4 |
xt+4 |
x |
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|
xt+4 |
x |
x |
x |
x |
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|
xt+4 |
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F.2 |
Currency and deposits |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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F.21 |
Currency |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.22 |
Transferable deposits |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.221 |
Interbank positions |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
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F.229 |
Other transferable deposits |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
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F.29 |
Other deposits |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.3 |
Debt securities |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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F.31 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.32 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.4 |
Loans |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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F.41 |
Short-term |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.42 |
Long-term |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.5 |
Equity and investment fund shares or units |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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F.51 |
Equity |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.511 |
Listed shares |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.512 |
Unlisted shares |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.519 |
Other equity |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.52 |
Investment fund shares or units |
xt+4 |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xt+4 |
x |
x |
x |
x |
xt+4 |
xnc |
xnc |
xt+4 |
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F.521 |
Money market fund shares or units (MMFs) |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
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F.522 |
Non-MMF investment fund shares or units |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
o |
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F.6 |
Insurance, pension and standardised guarantee schemes |
xra_ocv |
xra_ocv |
xra_ocv |
xt+4 |
x |
x |
x |
xt+4 |
xt+4 |
xra_ocv |
x |
x |
x |
x |
xra_ocv |
xnc |
xnc |
xra_ocv |
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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 |
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F.62 |
Life insurance and annuity entitlements |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x |
x2012 |
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x |
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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 |
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F.63 |
Pension entitlements |
o |
|
o |
o |
o |
o |
o |
o |
o |
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|
o |
o |
|
o |
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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 |
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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 |
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F.66 |
Provisions for calls under standardised guarantees |
x |
x |
x |
x |
x |
x |
x |
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