REPORT on 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

1.7.2022 - (COM(2021)0776 – C9‑0461/2021 – 2021/0407(COD)) - ***I

Committee on Economic and Monetary Affairs
Rapporteur: Irene Tinagli

Amendments

• 001-001 (PDF - 548 KB)
• 001-001 (DOC - 359 KB)
• 002-002 (PDF - 700 KB)
• 002-002 (DOC - 305 KB)

DRAFT EUROPEAN PARLIAMENT LEGISLATIVE RESOLUTION

on 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

(COM(2021)0776 – C9‑0461/2021 – 2021/0407(COD))

(Ordinary legislative procedure: first reading)

The European Parliament,

– having regard to the Commission proposal to Parliament and the Council (COM(2021)0776),

– having regard to Article 294(2) and Article 338(1) of the Treaty on the Functioning of the European Union, pursuant to which the Commission submitted the proposal to Parliament (C9‑0461/2021),

– having regard to Article 294(3) of the Treaty on the Functioning of the European Union,

– having regard to the opinion of the European Central Bank of 25 March 2022[1],

– having regard to Rule 59 of its Rules of Procedure,

– having regard to the report of the Committee on Economic and Monetary Affairs (A9-0202/2022),

1. Adopts its position at first reading hereinafter set out;

2. Calls on the Commission to refer the matter to Parliament again if it replaces, substantially amends or intends to substantially amend its proposal;

3. Instructs its President to forward its position to the Council, the Commission and the national parliaments.

 

Amendment  1

AMENDMENTS BY THE EUROPEAN PARLIAMENT[*]

to the Commission proposal

---------------------------------------------------------

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[2],

 

Acting in accordance with the ordinary legislative procedure,

 

Whereas:

(1) Regulation (EU) No 549/2013 of the European Parliament and of the Council [3], 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 and related metadata to be transmitted for Union purposes within specified time limits.

(5) The transmission programme of national accounts data and related metadata should be updated to take into account changing user needs, NextGenerationEU, 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.

(6 a) 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 in order 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 (ISWGNA) to develop a roadmap for the revision of the 2008 System of National Accounts for adoption by the Commission in 2025.

(6 b) The update of international manuals on national accounting is necessary, in particular with regard to well-being and sustainability, given that so much of the activity affecting the economic well-being of the population occurs beyond the production frontier.

(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[4], eleven legal acts based on the previous European System of Accounts, established by Council Regulation (EC) No 2223/96[5], are no longer relevant. The measures set out in this Regulation should replace those of  Regulations (EC) No 359/2002[6], (EC) No 1267/2003[7], (EC) No 1392/2007[8], (EC) No 400/2009[9], (EC) No 1221/2002[10], (EC) No 501/2004[11] and (EC) No 1161/2005[12] of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004[13] and Regulation (EC) No 264/2000[14] and Decisions 2002/990/EC[15] and 98/715/EC of the Commission[16].  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.

(9a) Aiming to mitigate the social and economic impact of the COVID-19 crisis, the Union has taken major initiatives, notably NextGenerationEU and the recovery and resilience facility, in order to reinforce the resilience of Member States’ economies and social structures. Against this background, Union statistics should properly reflect the statistical accounts of the Union institutions and bodies. Therefore, technical work should be pursued for that purpose, so that a robust methodology is developed allowing for the compilation and dissemination of those accounts by the Commission (Eurostat) with regular reports on the progress made, in particular to the Council and the European Parliament. The Commission (Eurostat) should make relevant information on Union institutions and bodies available as soon as possible, including information on deficit and debt.

(10) Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data for the sake of overall consistency, 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.

(11 a) The revision of the System of National Accounts 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 consult the European Parliament on the Union position with regard to the revision of the international System of National Accounts before its conclusion in 2025,

 

 

 

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 3a

Review clause

By 1 January 2024, the Commission shall assess the inclusion of the accounts of the Union institutions and bodies and present, if appropriate, a legislative proposal to that effect.

 

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

 

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

”

ANNEX B

Transmission programme for data and metadata

 

I. General requirements

 

Data

46. 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.

 

47. 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.

48. 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.

49. Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation.

50. 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.

51. The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible.

Reference periods

52. 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.

53. 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

54. 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.

55. 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.

56. 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.

57. 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.

58. 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.

59. In all cases, metadata on routine revisions shall provide explanations on the reasons for updating the time series and the variables affected.

60. 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.

61. 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.

62. Upon request by the Commission (Eurostat), Member States shall provide clarifications on the transmitted metadata and include other information of relevance to data users.

63. 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

64. The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.

65. 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.

66. 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.

67. 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

68. 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.

69. 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	X	t+9	DUR	CUP,PYP,CLV
	--Non-durable goods	X	t+9	DUR	CUP,PYP,CLV
	--Services	X	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	x	x	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’). Table 6 Consolidated Non-consolidated Transactions mandatory mandatory Other changes in volume voluntary mandatory Revaluation accounts voluntary mandatory Counterpart information*   voluntary * 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’). Table 7 Consolidated Non-consolidated Stocks mandatory mandatory Counterpart information*   voluntary * 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

x

x

x

xm

x2012

xm

AF.63+ AF.64+ AF.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

xm

xm

xm

x

x

xm

x

xm

xm

xm

x

x

x

x

xm

x2012

x2012

xm

AF.63

Pension entitlements

o

o

o

o

o

o

o

o

o

o

o

AF.64

Claims of pension funds on pension managers

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.65

Entitlements to non-pension benefits

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.66

Provisions for calls under standardised guarantees

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x2012

x2012

x

AF.7

Financial derivatives and employee stock options

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.7

Of which: Domestic currency

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.71

Financial derivatives

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.711

Options

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.712

Forwards

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.72

Employee stock options

o

o

o

o

AF.8

Other accounts receivable

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.8

Of which: Domestic currency

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.81

Trade credits and advances

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.89

Other accounts receivable, excluding trade credits and advances

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

Liabilities

AF.L

Total Financial Liabilities

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

xt+4m

x

xt+4m

xt+4m

x

x

x

x

xt+4m

AF.2

Of which: Domestic currency

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.21

Currency

xt+4m

xt+4m

x

xt+4m

x

xt+4m

xt+4m

x

x

x

x

xt+4m

AF.22

Transferable deposits

xt+4m

xt+4m

xt+4m

x

xt+4m

x

xt+4m

xt+4m

x

x

x

x

xt+4m

AF.221

Interbank positions

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.229

Other transferable deposits

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.29

Other deposits

xt+4m

xt+4m

xt+4m

x

xt+4m

x

xt+4m

xt+4m

x

x

x

x

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.31

Of which: Nominal value

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.32

Long-term

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

Of which: Nominal value

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.32

With remaining maturity of one year or less

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.32

With remaining maturity of more than one year

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.4

Loans

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

x

x

xt+4m

x

xt+4m

x

x

x

x

xt+4m

AF.521

Money Market Fund shares/units (MMFs)

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

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

AF.62

Life insurance and annuity entitlements

xm

xm

x

x

xm

x

xm

xm

xm

x

x

x

x

xm

AF.63+ AF.64+ AF.65

Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits

xm

xm

xm

x

x

xm

x

xm

xm

xm

x

x

x

x

xm

x2012

x2012

xm

AF.63

Pension entitlements

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.64

Claims of pension funds on pension managers

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.65

Entitlements to non-pension benefits

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.66

Provisions for calls under standardised guarantees

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

AF.7

Financial derivatives and employee stock options

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.7

Of which: Domestic currency

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.71

Financial derivatives

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.711

Options

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.712

Forwards

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.72

Employee stock options

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.8

Other accounts payable

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.8

Of which: Domestic currency

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.81

Trade credits and advances

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.89

Other accounts payable excluding trade credits and advances

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

(BF.90)

Net financial worth(i)

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

Legend:

x

mandatory at t+9 months

o

voluntary

xt+4m

mandatory at t+4 months

xnc

mandatory transmission for non-consolidated stocks 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) Counterpart sector information not relevant for this item.

 

Table 8 — Non-financial accounts by sector — annual
Data shall be reported from 1995 at t+9 months after the reference period. Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012 onwards. 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; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds.
Code	Transactions and balancing items	Sectors
I Production account/External account of goods and services
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.1	Output	x	x	x	x	x	x2012	x2012
(P.11+P.12 +P.131)	Market output, output for final use and payments for other non-market output				x
P.11	Market Output	x	x	x	x	x	x2012	x2012
P.12	Output for own final use	x	x	x	x	x	x2012	x2012
P.13	Non-market output	x			x	x		x2012
P.7	Imports of goods and services									x
P.71	Imports of goods									x
P.72	Imports of services									x
P.72F	Imports of FISIM									o
(D.21 — D.31)	Taxes less subsidies on products	x							x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.2	Intermediate consumption	x	x	x	x	x	x2012	x2012
P.6	Exports of goods and services									x
P.61	Exports of goods									x
P.62	Exports of services									x
P.62F	Exports of FISIM									o
B.1g	Value added, gross/gross domestic product	x	x	x	x	x	x2012	x2012	x
B.11	External balance of goods and services									x
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
B.1n	Value added, net/net domestic product	x	x	x	x	x	x2012	x2012	x
II.1.1 Generation of income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.1g	Value added, gross/gross domestic product	x	x	x	x	x	x2012	x2012	x
D.3	Subsidies	x	x	x	x	x	x2012	x2012	x
D.31	Subsidies on products	x							x
D.39	Other subsidies on production	x	x	x	x	x	x2012	x2012
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.1	Compensation of employees	x	x	x	x	x	x2012	x2012
D.11	Wages and salaries	x	x	x	x	x	x2012	x2012
D.12	Employers’ social contributions	x	x	x	x	x	x2012	x2012
D.2	Taxes on production and imports	x	x	x	x	x	x2012	x2012	x
D.21	Taxes on products	x							x
D.29	Other taxes on production	x	x	x	x	x	x2012	x2012
(B.2g+ B.3g)	Operating surplus, gross plus mixed income, gross	x	x	x	x	x	x2012	x2012
B.2g	Operating surplus, gross	x				x	x2012
B.3g	Mixed income, gross	x				x	x2012
II.1.2 Allocation of primary income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
(B.2g+B.3g)	Operating surplus, gross plus mixed income, gross	x	x	x	x	x	x2012	x2012
B.2g	Operating surplus, gross	x				x	x2012
B.3g	Mixed income, gross	x				x	x2012
D.1	Compensation of employees	x				x	x2012			x
D.11	Wages and salaries	x				x	x2012			x
D.12	Employers’ social contributions	x				x	x2012			x
D.2	Taxes on production and imports	x			x					x
D.21	Taxes on products	x			x					x
D.211	Value added type taxes (VAT)	x			x					x
D.212	Taxes and duties on imports excluding VAT	x			x					x
D.214	Taxes on products, except VAT and import taxes	x			x					x
D.29	Other taxes on production	x			x					x
D.4	Property income	x	x	x	x	x	x2012	x2012		x
D.41	Interest (1)	x	x	x	x	x	x2012	x2012		x
D.42	Distributed income of corporations	x	x	x	x	x	x2012	x2012		x
D.421	Dividends	o	o	o	o	o	o	o		o
D.422	Withdrawals from the income of quasi-corporations	o	o	o	o	o	o	o		o
D.43	Reinvested earnings on foreign direct investment	x	x	x	x	x	x2012	x2012		x
D.43S2I	Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S2X	Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S21	Reinvested earnings on Intra-EU F.D.I. (2)		x2012	x2012
D.43S22	Reinvested earnings on Extra-EU F.D.I. (2)		x2012	x2012
D.44	Other investment income	x	x	x	x	x	x2012	x2012		x
D.441	Investment income attributable to insurance policy holders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.442	Investment income payable on pension entitlements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.443	Investment income attributable to collective investment fund shareholders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.45	Rent	x	x	x	x	x	x2012	x2012		x
B.4g	Entrepreneurial income, gross	o	x	x	o	o	o	o
D.41g	Total interest before FISIM allocation (1)	x	x	x	x	x	x2012	x2012		x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.1	Compensation of employees									x
D.11	Wages and salaries									x
D.12	Employers’ social contributions									x
D.3	Subsidies	x			x					x
D.31	Subsidies on products	x			x					x
D.39	Other subsidies on production	x			x					x
D.4	Property income	x	x	x	x	x	x2012	x2012		x
D.41	Interest (1)	x	x	x	x	x	x2012	x2012		x
D.42	Distributed income of corporations	x	x	x	x					x
D.421	Dividends	o	o	o	o					o
D.422	Withdrawals from the income of quasi-corporations	o	o	o						o
D.43	Reinvested earnings on foreign direct investment	x	x	x		x	x2012	x2012		x
D.43S2I	Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S2X	Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)		x2012	x2012
D.43S21	Reinvested earnings on Intra-EU F.D.I. (2)		x2012	x2012
D.43S22	Reinvested earnings on Extra-EU F.D.I. (2)		x2012	x2012
D.44	Other investment income	x	x	x	x	x	x2012	x2012		x
D.441	Investment income attributable to insurance policy holders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.442	Investment income payable on pension entitlements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.443	Investment income attributable to collective investment fund shareholders	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.45	Rent	x	x	x	x	x	x2012	x2012		x
B.5g	Balance of primary incomes, gross/national income, gross	x	x	x	x	x	x2012	x2012
D.41g	Total interest before FISIM allocation (1)	x	x	x	x	x	x2012	x2012		x
II.2 Secondary distribution of income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.5g	Balance of primary incomes, gross/national income, gross	x	x	x	x	x	x2012	x2012
D.5	Current taxes on income, wealth, etc	x			x					x
D.51	Taxes on income	x			x					x
D.59	Other current taxes	x			x					x
D.6	Social contributions and benefits	x	x	x	x	x	x2012	x2012		x
D.61	Net social contributions	x	x	x	x	x	x2012	x2012		x
D.611	Employers’ actual social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.612	Employers’ imputed social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.613	Households’ actual social contributions	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.614	Households’ social contribution supplements	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.61SC	Social insurance scheme service charges	x2012	x2012	x2012	x2012	x2012	x2012	x2012		x2012
D.62	Social benefits other than social transfers in kind	x				x	x2012			x
D.63	Social transfers in kind	x				x	x2012
D.631	Social transfers in kind — non-market production	o				o	o
D.632	Social transfers in kind — purchased market production	o				o	o
D.7	Other current transfers	x	x	x	x	x	x2012	x2012		x
D.71	Net non-life insurance premiums	x		x	x					x
D.72	Non-life insurance claims	x	x	x	x	x	x2012	x2012		x
D.74	Current international cooperation	x			x					x
D. 74A	Of which: payable to/receivable by European institutions (e.g. EDF)									x
D.75	Miscellaneous current transfers (1)	x	x	x	x	x	x2012	x2012		x
D.76	VAT and GNI - based EU own resources									x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.5	Current taxes on income, wealth, etc	x	x	x	x	x	x2012	x2012		x
D.51	Taxes on income	x	x	x	x	x	x2012			x
D.59	Other current taxes	x	x	x	x	x	x2012	x2012		x
D.6	Social contributions and benefits	x	x	x	x	x	x2012	x2012		x
D.61	Net social contributions	x				x	x2012			x
D.611	Employers’ actual social contributions	x2012				x2012	x2012			x2012
D.612	Employers’ imputed social contributions	x2012				x2012	x2012			x2012
D.613	Households’ actual social contributions	x2012				x2012	x2012			x2012
D.614	Households’ social contribution supplements	x2012				x2012	x2012			x2012
D.61SC	Social insurance scheme service charges	x2012				x2012	x2012			x2012
D.62	Social benefits other than social transfers in kind	x	x	x	x	x	x2012	x2012		x
D.63	Social transfers in kind	x			x	x		x2012
D.631	Social transfers in kind — non-market production	o			x	o		o
D.632	Social transfers in kind — purchased market production	o			x	o		o
D.7	Other current transfers	x	x	x	x	x	x2012	x2012		x
D.71	Net non-life insurance premiums	x	x	x	x	x	x2012	x2012		x
D.72	Non-life insurance claims	x		x	x					x
D.74	Current international cooperation	x			x					x
D.74A	Of which: payable to/receivable by European institutions (e.g. EDF)	x			x
D.75	Miscellaneous current transfers (1)	x	x	x	x	x	x2012	x2012		x
D.76	VAT - and GNI - based EU own resources	x			x
B.7g	Adjusted disposable income, gross	x			x	x	x2012	x2012
B.6g	Disposable income, gross	x	x	x	x	x	x2012	x2012
II.4.1 Use of disposable income account
Resources		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.6g	Disposable income, gross	x	x	x	x	x	x2012	x2012
D.8	Adjustment for the change in pension entitlements	x				x	x2012			x
Uses		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.3	Final consumption expenditure	x			x	x	x2012	x2012
P.31	Individual consumption expenditure	x			x	x	x2012	x2012
P.32	Collective consumption expenditure	x			x
D.8	Adjustment for the change in pension entitlements	x	x	x	x	x	x2012	x2012		x
B.8g	Saving, gross	x	x	x	x	x	x2012	x2012
B.12	Current external balance									x
III.1.1 Change in net worth due to saving and capital transfers account
Changes in liabilities and net worth		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.8g	Saving, gross	x	x	x	x	x	x2012	x2012
B.12	Current external balance									x
D.9r	Capital transfers, receivable	x	x	x	x	x	x2012	x2012		x
D.91r	Capital taxes, receivable	x			x					x
D.92r	Investment grants, receivable (1)	x	x	x	x	x	x2012	x2012		x
D.99r	Other capital transfers, receivable (1)	x	x	x	x	x	x2012	x2012		x
Changes in assets		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
D.9p	Capital transfers, payable	x	x	x	x	x	x2012	x2012		x
D.91p	Capital taxes, payable	x	x	x		x	x2012	x2012		x
D.92p	Investment grants, payable (1)	x			x					x
D.99p	Other capital transfers, payable (1)	x	x	x	x	x	x2012	x2012		x
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
B.10.1	Change in net worth due to saving and capital transfers	x	x	x	x	x	x2012	x2012		x
III.1.2 Acquisitions of non-financial assets account
Changes in liabilities and net worth		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
B.10.1	Change in net worth due to saving and capital transfers	x	x	x	x	x	x2012	x2012		x
Changes in assets		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.5g	Gross capital formation	x	x	x	x	x	x2012	x2012
P.51g	Gross fixed capital formation	x	x	x	x	x	x2012	x2012
P.51g_AN.111	Dwellings	o	o	o	o	o	o	o
P.51g_AN.112	Other buildings and structures	o	o	o	o	o	o	o
P.51g_AN.1121	Buildings other than dwellings	o	o	o	o	o	o	o
P.51g_AN.1122	Other structures	o	o	o	o	o	o	o
P.51c	Consumption of fixed capital	x	x	x	x	x	x2012	x2012
P.52	Changes in inventories	x	x	x	x	x	x2012	x2012
P.53	Acquisitions less disposals of valuables	x	x	x	x	x	x2012	x2012
NP	Acquisitions less disposals of non-produced assets	x	x	x	x	x	x2012	x2012		x
B.9	Net lending (+) / net borrowing (—)	x	x	x	x	x	x2012	x2012		x
DB.9	Discrepancy with net lending/net borrowing of financial accounts	x	x	x	x	x	x2012	x2012		x
Additional information		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
EMP	Employment (in number of persons and number of hours worked)	o	o	o	x	o	o	o
OTE	Total general government expenditure				x
OTR	Total general government revenue				x
Data in chain-linked volumes		S.1	S.11	S.12	S.13	S.14 + S.15	S.14	S.15	S.1N	S.2
P.51g	Gross fixed capital formation	o	o	o	o	o	o	o
P.51g_AN.111	Dwellings	o	o	o	o	o	o	o
P.51g_AN.112	Other buildings and structures	o	o	o	o	o	o	o
P.51g_AN.1121	Buildings other than dwellings	o	o	o	o	o	o	o
P.51g_AN.1122	Other structures	o	o	o	o	o	o	o
Legend:
x	mandatory
x2012	voluntary for reference years before 2012; compulsory for reference years from 2012 onwards
o	voluntary
	non relevant cells
(1) Consolidated between subsectors of general government (S.13)
(2) The breakdown should represent the actual composition at the end of the latest reference period (‘fixed composition’).

 

Table 801  — Non-financial accounts by sector — quarterly

Data shall be reported from 1999 Q1. The deadline for T801 is 85 days after the reference period. The table shall be re-transmitted at t+3 months if differences with table 25 and table 1Q are significant.   Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years.   Data for 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;   Data for 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; S12K Monetary financial institutions (MFI); S12P Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S12Q Insurance corporations and Pension Funds

Code

Transactions and balancing items

Sectors

I Production account/External account of goods and services

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.1

Output

o

o

o

o

o

o

o

(P.11 + P.12 + P.131)

Market output, output for final use and payments for other non-market output

x

P.7

Imports of goods and services

x

P.71

Imports of goods

x

P.72

Imports of services

x

P.72F

Imports of FISIM

o

D.21 — D.31

Taxes less subsidies on products

x

xb

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.2

Intermediate consumption

o

o

o

o

o

o

o

P.6

Exports of goods and services

x

P.61

Exports of goods

x

P.62

Exports of services

x

P.62F

Exports of FISIM

o

B.1g

Value added, gross/gross domestic product

x

xb

xb

x

xb

o

o

xb

B.11

External balance of goods and services

x

P51c

Consumption of fixed capital

x

xb

xb

x

xb

o

o

B.1n

Value added, net/net domestic product

x

xb

xb

x

xb

o

o

II.1.1 Generation of income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.1g

Value added, gross/gross domestic product

x

xb

xb

x

xb

o

o

xb

D.3

Subsidies

x

xb

xb

x

xb

o

o

xb

D.31

Subsidies on products

x

xb

D.39

Other subsidies on production

x

xb

xb

x

xb

o

o

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.1

Compensation of employees

x

xb

xb

x

xb

o

o

D.2

Taxes on production and imports

x

xb

xb

x

xb

o

o

xb

D.21

Taxes on products

x

xb

D.29

Other taxes on production

x

xb

xb

x

xb

o

o

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

x

xb

xb

x

xb

o

o

xb

B.2g

Operating surplus, gross

o

o

o

B.3g

Mixed income, gross

x

xb

o

II.1.2 Allocation of primary income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

x

xb

xb

x

xb

o

o

xb

B.2g

Operating surplus, gross

o

o

B.3g

Mixed income, gross

x

xb

o

D.1

Compensation of employees

x

xb

o

x

D.2

Taxes on production and imports

x

x

x

D.21

Taxes on products

x

x

x

D.211

Value added type taxes (VAT)

x

D.29

Other taxes on production

x

x

x

D.4

Property income

xb

xb

xb

x

xb

o

o

x

D.41

Interest (1)

xb

xb

xb

x

xb

o

o

x

(D.42 + D.43 + D.44 + D.45)

Other property income, not elsewhere specified

xb

xb

xb

x

xb

o

o

x

D.42

Distributed income of corporations

xb

xb

xb

x

xb

o

o

x

D.43

Reinvested earnings on foreign direct investment

xb

xb

xb

x

xb

o

o

x

D.43S2I

Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)

o

o

D.43S2X

Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)

o

o

D.43S21

Reinvested earnings on Intra-EU F.D.I. (2)

o

o

D.43S22

Reinvested earnings on Extra-EU F.D.I. (2)

o

o

D.44

Other investment income

xb

xb

xb

x

xb

o

o

x

D.45

Rent

xb

xb

xb

x

xb

o

o

x

B.4g

Entrepreneurial income, gross

o

xb

xb

o

o

o

o

D.41g

Total interest before FISIM allocation (1)

xb

xb

xb

x

xb

o

o

x

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.1

Compensation of employees

x

D.3

Subsidies

x

x

xb

x

D.31

Subsidies on products

x

x

xb

x

D.39

Other subsidies on production

x

x

x

D.4

Property income

xb

xb

xb

x

xb

o

o

x

D.41

Interest (1)

xb

xb

xb

x

xb

o

o

x

(D.42 + D.43 + D.44 + D.45)

Other Property Income, not elsewhere specified

xb

xb

xb

x

xb

o

o

x

D.42

Distributed income of corporations

xb

xb

xb

x

x

D.43

Reinvested earnings on foreign direct investment

xb

xb

xb

x

D.43S2I

Reinvested earnings on Intra-EA F.D.I. (only for Euro area Member States) (2)

o

o

D.43S2X

Reinvested earnings on Extra-EA F.D.I. (only for Euro area Member States) (2)

o

o

D.43S21

Reinvested earnings on Intra-EU F.D.I. (2)

o

o

D.43S22

Reinvested earnings on Extra-EU F.D.I. (2)

o

o

D.44

Other investment income

xb

xb

xb

x

x

D.45

Rents

xb

xb

xb

x

xb

o

o

x

B.5g

Balance of primary incomes, gross/national income, gross

x

xb

xb

x

xb

o

o

D.41g

Total interest before FISIM allocation (1)

xb

xb

xb

x

xb

o

o

x

II.2 Secondary distribution of income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.5g

Balance of primary incomes, gross/national income, gross

x

xb

xb

x

xb

o

o

D.5

Current taxes on income, wealth, etc

x

x

x

D.6

Social contributions and benefits

xb

xb

xb

x

xb

o

o

x

D.61

Net social contributions

xb

xb

xb

x

xb

o

o

x

D.62

Social benefits other than social transfers in kind

xb

xb

o

x

D.63

Social transfers in kind

xb

xb

o

D.631

Social transfers in kind — non-market production

o

o

D.632

Social transfers in kind — purchased market production

o

o

D.7

Other current transfers

xb

xb

xb

x

xb

o

o

x

D.71

Net non-life insurance premiums

xb

xb

x

x

D.72

Non-life insurance claims

xb

xb

xb

x

xb

o

o

x

(D.74 + D.75 + D.76)

Other current transfers, not elsewhere specified

xb

xb

xb

x

xb

o

o

x

D.74

Current international cooperation

o

o

o

D.74A

Of which: payable to/receivable by European institutions (e.g. EDF)

x

D.75

Miscellaneous current transfers (1)

o

o

o

o

o

o

o

o

D.76

VAT - and GNI - based EU own resources

o

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.5

Current taxes on income, wealth, etc

xb

xb

xb

x

xb

o

o

x

D.6

Social contributions and benefits

xb

xb

xb

x

xb

o

o

x

D.61

Net social contributions

xb

xb

o

x

D.62

Social benefits other than social transfers in kind

xb

xb

xb

x

xb

o

o

x

D.63

Social transfers in kind

xb

x

xb

o

D.631

Social transfers in kind — non-market production

x

x

o

o

D.632

Social transfers in kind — purchased market production

x

x

o

o

D.7

Other current transfers

xb

xb

xb

x

xb

o

o

x

D.71

Net non-life insurance premiums

xb

xb

xb

x

xb

o

o

x

D.72

Non-life insurance claims

xb

xb

x

x

(D.74 + D.75 + D.76)

Other Current transfers, not elsewhere specified

xb

xb

xb

x

xb

o

o

x

D.74

Current international cooperation

o

o

o

D.74A

Of which: payable to/receivable by European institutions (e.g. EDF)

x

x

D.75

Miscellaneous current transfers (1)

o

o

o

o

o

o

o

o

D.76

VAT - and GNI - based EU own resources

o

o

B.7g

Adjusted disposable income, gross

x

xb

o

o

B.6g

Disposable income, gross

x

xb

xb

x

xb

o

o

II.4.1 Use of disposable income account

Resources

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.6g

Disposable income, gross

x

xb

xb

x

xb

o

o

D.8

Adjustment for the change in pension entitlements

x

xb

o

x

Uses

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.3

Final consumption expenditure

x

x

xb

o

o

P.31

Individual consumption expenditure

x

x

xb

o

o

P.32

Collective consumption expenditure

x

x

D.8

Adjustment for the change in pension entitlements

x

xb

xb

x

xb

o

o

x

B.8g

Saving, gross

x

xb

xb

x

xb

o

o

B.12

Current external balance

x

III.1.1 Change in net worth due to saving and capital transfers account

Changes in liabilities and net worth

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.8g

Gross saving

x

xb

xb

x

xb

o

o

B.12

Current external balance

x

D.9r

Capital transfers, receivable

xb

xb

xb

x

xb

o

o

x

D.91r

Capital taxes, receivable

x

x

x

D.92r + D.99r

Investment grants and other capital transfers (1)

xb

xb

xb

x

xb

o

o

x

D.92r

Investment grants, receivable (1)

o

O

o

o

o

o

o

o

D.99r

Other capital transfers, receivable (1)

o

o

o

o

o

o

o

o

Changes in assets

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

D.9p

Capital transfers, payable

xb

xb

xb

x

xb

o

o

x

D.91p

Capital taxes, payable

xb

xb

xb

xb

o

o

x

D.92p + D.99p

Investment grants and other capital transfers (1)

xb

xb

xb

x

xb

o

o

x

D.92p

Investment grants, payable (1)

o

o

o

D.99p

Other capital transfers, payable (1)

o

O

o

o

o

o

o

o

P.51c

Consumption of fixed capital

x

xb

xb

x

xb

o

o

B.101

Change in net worth due to saving and capital transfers

x

xb

xb

x

xb

o

o

x

III.1.2 Acquisitions of non-financial assets account

Changes in liabilities and net worth

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

B.101

Change in net worth due to saving and capital transfers

x

xb

xb

x

xb

o

o

x

Changes in assets

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

P.5g

Gross capital formation

x

xb

xb

x

xb

o

o

P.51g

Gross fixed capital formation

x

xb

xb

x

xb

o

o

P.51c

Consumption of fixed capital

x

xb

xb

x

xb

o

o

P.52 + P.53

Changes in inventories and net acquisition of valuables

x

xb

xb

x

xb

o

o

NP

Acquisitions less disposals of non-produced assets

x

xb

xb

x

xb

o

o

x

B.9

Net lending (+)/net borrowing (—)

x

xb

xb

x

xb

o

o

x

DB.9

Discrepancy with net lending/net borrowing of financial accounts

o

o

o

o

o

o

o

o

Additional information

S.1

S.11

S.12

S.13

S.14 + S.15

S.14

S.15

S.1N

S.2

EMP

Employment (in number of persons and number of hours worked)

o

o

o

o

o

o

o

o

OTE

Total general government expenditure

x

OTR

Total general government revenue

x

AN.111

Dwellings

o

AN.211

Land

o

Legend:

x

mandatory

xb

mandatory, but voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years.

o

voluntary

non relevant cells

(1) Consolidated between subsectors of general government (S.13)

(2) The breakdown should represent the actual composition at the end of the latest reference period (‘fixed composition’).

 

Table 801SA  —  Seasonally and calendar adjusted data — quarterly

Data shall be reported from 1999Q1. The deadline is 85 days and 3 working days after the reference period. Whenever T801 is re-transmitted, T801SA shall be re-transmitted as well 3 working days after if any of the variables in T801SA has been revised in non-adjusted terms. Data for sectors S.11, S.12, S.14+S1.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years. Seasonal adjustment shall include calendar adjustments, where relevant.

Code

Transaction

Sectors

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

Uses

Resources

P.3

Final consumption expenditure

x

P.31

Individual consumption expenditure

xb

P.5g

Gross capital formation

o

o

P.51g

Gross fixed capital formation

xb

x

xb

P.52 + P.53

Changes in inventories and net acquisition of valuables

o

P.6

Exports of goods and services

x

P.61

Exports of goods

o

P.62

Exports of services

o

P.7

Imports of goods and services

x

P.71

Imports of goods

o

P.72

Imports of services

o

D.1

Compensation of employees

xb

x

D.2

Taxes on production and imports

o

D.29

Other taxes on production

o

D.3

Subsidies

o

D.39

Other subsidies on production

o

D.4

Property income

o

xb

o

x

D.41

Interest

o

o

(D.42 + D.43 + D.44 + D.45)

Other property income, not elsewhere specified

o

o

D.1 + D.2 + D.3 + D.4

x

x

D.5

Current taxes on income, wealth, etc

o

xb

D.61

Net social contributions

o

xb

o

D.62

Social benefits other than social transfers in kind

o

o

x

D.63

Social transfers in kind

o

o

D.7

Other current transfers

o

xb

o

x

D.5 + D.6 + D.7

x

x

D.8

Adjustment for the change in pension entitlements

o

xb

x

x

x

D.9

Capital transfers

o

o

x

o

o

x

NP

Acquisitions less disposals of non-produced assets

o

o

OTE

Total general government expenditure

x

OTR

Total general government revenue

x

Balancing items

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

B.1g

Value added, gross/gross domestic product

x

xb

B.2g+B.3g

Operating surplus, gross plus mixed income, gross

x

xb

xb

B.3g

Mixed income, gross

o

B.4g

Entrepreneurial income, gross

o

B.5g

Balance of primary incomes, gross/national income, gross

x

o