+ANNEX B TRANSMISSION PROGRAMME FOR DATA AND METADATA

ANNEX B TRANSMISSION PROGRAMME FOR DATA AND METADATA




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ANNEX B

TRANSMISSION PROGRAMME FOR DATA AND METADATA

I.   General requirements

Data

1. Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that are to be transmitted, the reference periods required as well as the deadlines for transmission.



Overview of the data tables (1)

Table No

Subject of the tables

Deadline t + months (days where specified) after the reference period

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) (2)

1995Q1 onwards

1A

National accounts main aggregates — annual

2/(3) (2)/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) (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

Fixed assets by economic activity and by asset (stocks) — annual

24

2000 onwards

22

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

(1)   

For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases.

(2)   

(3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months.

(3)   

(3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.

t = reference period (year or quarter).

2. Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With the exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata.

3. Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs.

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

5. Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be transmitted with a flag indicating the temporary embargo on publication as well as the embargo date and time for publication.

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

Reference periods

7. Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline, including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break.

8. If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis.

Metadata

9. Metadata shall consist of structural information as referred to in paragraph 10 and of specific information concerning the data transmitted in accordance with paragraph 11. Member States shall transmit the metadata to the Commission (Eurostat) to allow the Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission – within the context of the transmission programme – shall avoid the duplication of requests of the same information collected in other processes and tables.

Where the metadata include confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.

10. Metadata on structural information to be transmitted by the Member States to the Commission (Eurostat) shall include information on the production process, as well as sources and methods used, if not available from other sources, and, where applicable, major methodological or other changes that affect the data transmitted, allowing the Commission (Eurostat) to assess the changes and inform users of such changes.

Such metadata on structural information shall, where the concepts and definitions specified in Annex A are not implemented, provide short explanations of the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A are not implemented or not applicable.

After their initial transmission, metadata on structural information shall be transmitted each time that a significant change in the production process has been implemented.

11. Metadata on specific information concerning the data transmitted by the Member States shall inform the Commission (Eurostat) about major events such as major data revisions, data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal adjustment, as well as unusual zero and negative values. For data transmitted on an annual basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted together with the data. For quarterly data, metadata shall be transmitted together with the data. This information shall be sent only when such events are reflected in the transmitted data, and it shall provide short explanations of the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.

Member States shall provide specific information on revisions which do not derive from routine operations.

Transmission deadlines

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

13. Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority and no later than the day they are published.

14. If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected.

15. If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this Regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables.

Consistency

16. The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables are to be numerically consistent when they have the same deadline or when they are to be retransmitted at the same deadline as other tables.

17. The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline.



Tables 1Q and 1A

Quarterly (Q) and annual (A) national accounts main aggregates.

Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference period. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months.

Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o).

Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary.

For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and 3 decimals for data expressed in thousand persons.

Code

List of variables

Q data

t+2/(3) months

A data

t+2/(3)/9 months

Breakdown

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_S.1

Total final consumption expenditure

x

x

 

CUP, PYP, CLV

P.3_S.14

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

x

DUR

CUP, PYP, CLV

 

- -  Non-durable goods

x

x

DUR

CUP, PYP, CLV

 

- -  Services

x

x

DUR

CUP, PYP, CLV

P.3_S.1M

Final consumption expenditure of households and NPISHs (national concept)

x

x

 

CUP, PYP, CLV

P.3_S.14

Household final consumption expenditure (national concept)

x

x

 

CUP, PYP, CLV

P.3_S.15

Final consumption expenditure of NPISHs

x

x

 

CUP, PYP, CLV

P.3_S.13

General government final consumption expenditure

x

x

 

CUP, PYP, CLV

P.31_S.13

General government individual consumption expenditure

x

x

 

CUP, PYP, CLV

P.32_S.13

General government collective consumption expenditure

x

x

 

CUP, PYP, CLV

P.41

Actual individual consumption

x

x

 

CUP, PYP, CLV

P.5

Gross capital formation

x

x

 

CUP, PYP, CLV

P.51g

Gross fixed capital formation

x

x

 

CUP, PYP, CLV

Of which

Breakdowns by asset type (AN_F6)

 

 

 

 

AN.111

Dwellings

x

x

AN_F6

CUP, PYP, CLV

AN.112

Other buildings and structures

x

x

AN_F6

CUP, PYP, CLV

AN.113 + AN.114

Machinery and equipment + weapon systems

x

x

AN_F6

CUP, PYP, CLV

AN.1131

Transport equipment

x

x

AN_F6

CUP, PYP, CLV

AN.1132

ICT equipment

o

t+9

AN_F6

CUP, PYP, CLV

AN.1139 + AN.114

Other machinery and equipment + weapon systems

o

o

AN_F6

CUP, PYP, CLV

AN.115

Cultivated biological resources

x

x

AN_F6

CUP, PYP, CLV

AN.117

Intellectual property products

x

x

AN_F6

CUP, PYP, CLV

P.52

Changes in inventories

x

x

 

CUP, PYP

P.53

Acquisitions less disposals of valuables

x

x

 

CUP, PYP

P.6

Exports of goods (fob) and services

x

x

GEO

CUP, PYP, CLV

P.61

Exports of goods

o

o

GEO

CUP, PYP, CLV

P.62

Exports of services

o

o

GEO

CUP, PYP, CLV

P.7

Imports of goods (fob) and services

x

x

GEO

CUP, PYP, CLV

P.71

Imports of goods

o

o

GEO

CUP, PYP, CLV

P.72

Imports of services

o

o

GEO

CUP, PYP, CLV

B.11

External balance of goods and services

x

x

 

CUP, PYP

B.111

External balance of goods

o

o

 

CUP, PYP

B.112

External balance of services

o

o

 

CUP, PYP

Main income aggregates

B.2g + B.3g

Gross operating surplus and gross mixed income

x

x

 

CUP

D.2 – D.3

Taxes on production and imports less subsidies

x

x

 

CUP

D.2

Taxes on production and imports

x

x

 

CUP

D.3

Subsidies

x

x

 

CUP

D.1

Compensation of employees working in resident production (domestic concept)

x

x

A*10

CUP

D.11

Wages and salaries

x

x

A*10

CUP

D.12

Employers’ social contributions

x

x

A*10

CUP

Population and employment

Compulsory units (x): persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units.

Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.



POP

Total population

(thousands of persons)

x

x

 

PS

EMP_NC

Employment of residents

(national concept)

x

x

 

PS

EEM_NC

Resident employees

(national concept)

x

x

 

PS

ESE_NC

Self-employed residents

(national concept)

x

x

 

PS

EMP

Employment in resident production units (domestic concept)

x

x

A*10

PS, HW

o

o

A*10

JB, FTE

EEM

Employees in resident production units (domestic concept)

x

x

A*10

PS, HW

o

o

A*10

JB, FTE

ESE

Self-employed in resident production units (domestic concept)

x

x

A*10

PS, HW

o

o

A*10

JB, FTE

Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’)



GEO

Compulsory for total exports and imports;

Voluntary for goods and services

Unit with compulsory start year/quarter

Code

Breakdowns by counterpart area

CUP

PYP

CLV

S.21

Member States, including institutions and bodies of the European Union

2008/Q1

2012/Q1

2012/Q1

S.2I

Euro area (Member States and institutions of the euro area)

2008/Q1

2012/Q1

2012/Q1

S.21 – S.2I

Intra-EU extra euro area (Member States and institutions not belonging to the euro area)

2008/Q1

2012/Q1

2012/Q1

S.212

Institutions and bodies of the European Union

o

o

o

S.22

Extra-EU

2008/Q1

2012/Q1

2012/Q1



Table 1F

Flash estimates of GDP and employment — quarterly voluntary transmissions

Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of estimates of the corresponding European aggregates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day before the agreed publication date indicating clearly whether the estimates can be published (preferred option).

Code

Flash estimates

Periodicity

Based on

B.1*g

Gross domestic product at market prices

Q

Volume

EMP

Total employment in resident production units

Q

Persons



Table 2

Main aggregates of general government and its subsectors — annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after the reference period.

Sector and subsectors:

General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below):

— 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 European Union 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 and aggregations) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States shall specify these payments in the sender footnotes.

Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009 (1).

(1)   

Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (OJ L 145, 10.6.2009, p. 1).



Code

Transaction

Notes

P.1

Output

 

P.11 + P.12

Market output and output for own final use

 

P.11

Market output

voluntary

P.12

Output for own final use

voluntary

P.12_GFSM_D.1

Output for own final use, cost attributable to compensation of employees (GFSM purpose)

voluntary; for the purpose of reporting according to the methodology set out in the International Monetary Fund’s Government Finance Statistics Manual (GFSM)

P.12_GFSM_P.2

Output for own final use, cost attributable to intermediate consumption (GFSM purpose)

voluntary; see P.12_GFSM_D.1

P.12_GFSM_P.51c

Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose)

voluntary; see P.12_GFSM_D.1

P.13

Non-market output

 

P.131

Payments for non-market output

 

 

Memo: own resource collection costs

compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors

P.132

Non-market output, other

 

P.11 + P.12 + P.131

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

 

P.2

Intermediate consumption

 

B.1g

Value added, gross

 

P.51c

Consumption of fixed capital

 

B.1n

Value added, net

 

D.1

Compensation of employees, expenditure

 

D.11

Wages and salaries, expenditure

voluntary

D.12

Employers’ social contributions, expenditure

voluntary

D.29p

Other taxes on production, expenditure

 

D.39r

Other subsidies on production, revenue

to be reported with a positive sign

D.3r_S.212

Subsidies, revenue from the institutions and bodies of the European Union

compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors

B.2n

Operating surplus, net

 

D.2r

Taxes on production and imports, revenue

also to be transmitted for S.212 (compulsory from reference year 2004 onwards)

D.21r

Taxes on products, revenue

also to be transmitted for S.212 (compulsory from reference year 2004 onwards)

D.211r

Value added type taxes (VAT), revenue

 

D.29r

Other taxes on production, revenue

also to be transmitted for S.212 (compulsory from reference year 2004 onwards)

D.4r

Property income, revenue

 

D.41r

Interest, revenue

 

D.41Gr

Total interest before FISIM allocation, revenue

voluntary

D.42r + D.43r + D.44r + D.45r

Other property income, revenue

 

D.42r

Distributed income of corporations, revenue

voluntary

D.43r

Reinvested earnings on FDI, revenue

voluntary

D.44r

Other investment income, revenue

voluntary

D.45r

Rent, revenue

voluntary

D.3p

Subsidies, expenditure

to be reported with a positive sign

D.31p

Subsidies on products, expenditure

to be reported with a positive sign

D.39p

Other subsidies on production, expenditure

to be reported with a positive sign

D.4p

Property income, expenditure

 

D.4p_S.1311

of which, to subsector central government (S.1311)

 

D.4p_S.1312

of which, to subsector state government (S.1312)

 

D.4p_S.1313

of which, to subsector local government (S.1313)

 

D.4p_S.1314

of which, to subsector social security funds (S.1314)

 

D.41p

Interest, expenditure

 

D.41Gp

Total interest before FISIM allocation, expenditure

voluntary

D.42p + D.43p + D.44p + D.45p

Other property income, expenditure

 

D.42p

Distributed income of corporations, expenditure

voluntary

D.43p

Reinvested earnings on FDI, expenditure

voluntary

D.44p

Other investment income, expenditure

voluntary

D.45p

Rent, expenditure

voluntary

B.5n

Balance of primary incomes, net

 

D.5r

Current taxes on income, wealth etc., revenue

 

D.51r

Taxes on income, revenue

voluntary

D.51a + D.51c1

Taxes on individual or household income including holding gains, revenue

voluntary

D.51b + D.51c2

Taxes on the income or profits of corporations including holding gains, revenue

voluntary

D.59r

Other current taxes, revenue

voluntary

D.61r

Net social contributions, revenue

 

D.611r

Employers’ actual social contributions, revenue

 

D.613r

Households’ actual social contributions, revenue

 

D.7r

Other current transfers, revenue

 

D.7r_S.212

Other current transfers, revenue, from the institutions and bodies of the European Union

compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13

D.71r

Net non-life insurance premiums, revenue

voluntary

D.72r

Non-life insurance claims, revenue

voluntary

D.73r

Current transfers within general government, revenue

voluntary

D.74r

Current international cooperation, revenue

voluntary

D.74r_S.212

Current international cooperation, revenue, from the institutions and bodies of the European Union

compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13

D.75r

Miscellaneous current transfers, revenue

voluntary

D.76r

VAT- and GNI-based EU own resources, revenue

when used, compulsory at S.13 level from reference year 2004 onwards

D.5p

Current taxes on income, wealth etc., expenditure

 

D.62p

Social benefits other than social transfers in kind, expenditure

 

D.621p

Social security benefits in cash, expenditure

voluntary

D.622p

Other social insurance benefits, expenditure

voluntary

D.623p

Social assistance benefits in cash, expenditure

voluntary

D.62p COFOG 10.2

Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2

voluntary

D.62p COFOG 10.3

Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3

voluntary

D.62p COFOG 10.5

Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5

voluntary

D.632p

Social transfers in kind — purchased market production, expenditure

 

D.62p + D.632p

Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure

 

D.7p

Other current transfers, expenditure

 

D.7p_S.1311

of which, to subsector central government (S.1311)

 

D.7p_S.1312

of which, to subsector state government (S.1312)

 

D.7p_S.1313

of which, to subsector local government (S.1313)

 

D.7p_S.1314

of which, to subsector social security funds (S.1314)

 

D.71p

Net non-life insurance premiums, expenditure

voluntary

D.72p

Non-life insurance claims, expenditure

voluntary

D.73p

Current transfers within general government, expenditure

voluntary

D.74p

Current international cooperation, expenditure

voluntary

D.74p_S.212

Current international cooperation, expenditure, to the institutions and bodies of the European Union

compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13

D.75p

Miscellaneous current transfers, expenditure

voluntary

D.76p

VAT- and GNI-based EU own resources, expenditure

compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13

B.6n

Disposable income, net

 

P.3

Final consumption expenditure

 

P.31

Individual consumption expenditure

 

P.32

Collective consumption expenditure

 

D.8

Adjustment for the change in pension entitlements

 

B.8g

Saving, gross

 

B.8n

Saving, net

 

D.9r

Capital transfers, revenue

 

D.9r_S.2

Capital transfers, revenue, from the rest of the world

voluntary

D.9r_S.212

Capital transfers, revenue, from the institutions and bodies of the European Union

compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13

D.91r

Capital taxes, revenue

 

D.92r + D.99r

Investment grants and other capital transfers, revenue

 

D.92r

Investment grants, revenue

voluntary

D.99r

Other capital transfers, revenue

voluntary

D.9p

Capital transfers, expenditure

 

D.9p_S.1311

of which, to subsector central government (S.1311)

 

D.9p_S.1312

of which, to subsector state government (S.1312)

 

D.9p_S.1313

of which, to subsector local government (S.1313)

 

D.9p_S.1314

of which, to subsector social security funds (S.1314)

 

D.9p_S.2

Capital transfers, expenditure, to the rest of the world

voluntary

D.9p_S.212

Capital transfers, expenditure, to the institutions and bodies of the European Union

compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13

D.92p

Investment grants, expenditure

 

D.99p

Other capital transfers, expenditure

voluntary

P.5

Gross capital formation

 

P.51g

Gross fixed capital formation

 

P.52 + P.53

Changes in inventories and acquisitions less disposals of valuables

 

NP

Acquisitions less disposals of non-financial non-produced assets

 

P.5 + NP

Gross capital formation and acquisitions less disposals of non-financial non-produced assets

 

B.9

Net lending (+) / net borrowing (-)

 

TE

Total expenditure

 

TR

Total revenue

 

D.995

Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected

D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign.

PTC

Total payable tax credits

To be transmitted on a voluntary basis for subsectors and for reference years up to 2011.

The whole amount of a payable tax credit is to be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC).

TC

Payable tax credits that exceed the taxpayer’s liability

See PTC.

The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer’s liability and that are paid out to the taxpayer.

EMP (PS)

Employment in persons

voluntary, in thousands

AN.1

Produced non-financial assets

voluntary

AN.11

Fixed assets

voluntary

AN.12 + AN.13

Inventories and valuables

voluntary

AN.2

Non-produced non-financial assets

voluntary

AN.21

Natural resources

voluntary

AN.22

Contracts, leases and licences

voluntary



Table 3

Detailed breakdowns of main aggregates and employment by industry — annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 (including A*38). These breakdowns are compulsory (x); A*88 breakdowns are optional (o).

Main output and income aggregates:

Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 - ‘Real estate activities’) compulsory only for P.1, P.2, B.1g.

Code

List of variables

t+9 months

t+21 months

CUP

1995

PYP

1996

CLV

1995

P.1

Output at basic prices by industry

A*21

A*64

x

o

o

P.2

Intermediate consumption at purchaser’s prices by industry

A*21

A*64

x

o

o

B.1g

Gross value added at basic prices by industry

A*21

A*64

x

x

x

P.51c

Consumption of fixed capital by industry

A*21

A*64

x

x

x

B.2n + B.3n

Net operating surplus and net mixed income

A*21

A*64

x

 

 

D.29 – D.39

Other taxes on production less other subsidies on production

A*21

A*64

x

 

 

D.1

Compensation of employees by industry

A*21

A*64

x

 

 

D.11

Wages and salaries

A*21

A*64

x

 

 

Employment in resident production (domestic concept DC):

Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A*21 (including total economy and A*10) and at t+21 months for A*64 for PS and A*38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o).



Code

List of variables

t+9 months

A*21

PS/HW

1995

t+21 months

A*64

PS

1995

t+21 months

A*38 HW

1995

JB

FTE

EMP

Total employment (DC)

x

x

x

o

o

EEM

Employees (DC)

x

x

x

o

o

ESE

Self-employed (DC)

x

x

x

o

o



Table 5

Household final consumption expenditure by purpose – annual

Data shall be reported at t+9 months after the reference period at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995. For final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).

Code

List of variables

Concept

Unit

P.31_S.14

Final consumption expenditure of resident and non-resident households on the economic territory

Domestic – DC

CUP, PYP, CLV

Of which

Coicop breakdowns

Domestic – DC

CUP, PYP, CLV

P.33

Final consumption expenditure of resident households in the rest of the world

 

CUP, PYP, CLV

P.34

Final consumption expenditure of non-resident households on the economic territory

 

CUP, PYP, CLV

P.31_S.14

Final consumption expenditure of resident households on the economic territory and abroad

National – NC

CUP, PYP, CLV



Table 6

Financial accounts by sector – annual

Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds.

The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

 

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.122 + S.123

S.121

S.122 + S.123

S.124

S.125 + S.126 + S.127

S.128 + S.129

S.13

S.1311

S.1312

S.1313

S.1314

S.14 + S.15

S.14

S.15

S.2

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F.A

Total financial assets

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.1

Monetary gold and special drawing rights (SDRs)

xra_ocv

 

xra_ocv

xt+4

x

 

 

 

 

xra_ocv

x

x

x

x

 

 

 

xra_ocv

F.11

Monetary gold

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

F.12

SDRs

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

F.2

Currency and deposits

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.21

Currency

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.22

Transferable deposits

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.5

Equity and investment fund shares or units

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.51

Equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.511

Listed shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.512

Unlisted shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.519

Other equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.52

Investment fund shares or units

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.521

Money market fund shares or units (MMFs)

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

F.522

Non-MMF investment fund shares or units

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

F.6

Insurance, pension and standardised guarantee schemes

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

 

 

 

 

xra_ocv

x

x

x

x

 

 

 

xra_ocv

F.11

Monetary gold

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

F.12

SDRs

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

F.2

Currency and deposits

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

 

xt+4

 

xra_ocv

x

x

x

x

 

 

 

xra_ocv

F.21

Currency

xt+4

 

xt+4

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

F.22

Transferable deposits

xt+4

xt+4

xt+4

xt+4

x

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

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

F.3

Debt securities

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.31

Short-term

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.32

Long-term

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.4

Loans

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.41

Short-term

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.42

Long-term

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.5

Equity and investment fund shares or units

xra_ocv

xra_ocv

xra_ocv

xt+4

x

x

x

xt+4

xt+4

xra_ocv

x

x

x

x

xra_ocv

xnc

xnc

xra_ocv

F.51

Equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.511

Listed shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.512

Unlisted shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.519

Other equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

F.52

Investment fund shares or units

xt+4

 

xt+4

xt+4

x

x

x

 

 

xt+4

x

x

x

x

 

 

 

xt+4

F.521

Money market fund shares or units (MMFs)

o

 

o

o

 

o

 

 

 

o

o

o

o

o

 

 

 

o

F.522

Non-MMF investment fund shares or 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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

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

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

(B.9F)

Net financial transactions ()

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

Legend:

x

mandatory at t+9 months

o

voluntary

xt+4

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 onwards at t+4 months

xnc

mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months

x2012

voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

 

non-relevant cells

(1)   

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 at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.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 subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

 

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.122 + S.123

S.121

S.122 + S.123

S.124

S.125 + S.126 + S.127

S.128 + S.129

S.13

S.1311

S.1312

S.1313

S.1314

S.14 + S.15

S.14

S.15

S.2

 

Assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AF.A

Total financial assets

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.1

Monetary gold and special drawing rights (SDRs)

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.11

Monetary gold

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.12

SDRs

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.2

Currency and deposits

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.22

Transferable deposits

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.3

Debt securities

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.32

Long-term

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.4D

Of which: Repurchase agreements, securities lending and 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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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 or units

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.511

Listed shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.512

Unlisted shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.519

Other equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.52

Investment fund shares or units

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.521

Money market fund shares or units (MMFs)

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.522

Non-MMF investment fund shares or units

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

o

AF.6

Insurance, pension and standardised guarantee schemes

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x

x2012

 

x

AF.63 + AF.64 + AF.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

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.89

Other accounts receivable, excluding trade credits and advances

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

 

Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

AF.L

Total financial liabilities

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.1

Monetary gold and special drawing rights (SDRs)

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.11

Monetary gold

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.12

SDRs

xt+4

 

xt+4

xt+4

x

 

 

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.2

Currency and deposits

xt+4

xt+4

xt+4

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.2

Of which: Domestic currency

o

o

o

o

o

o

 

o

 

o

o

o

o

o

 

 

 

o

AF.21

Currency

xt+4

 

xt+4

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.22

Transferable deposits

xt+4

xt+4

xt+4

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

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+4

xt+4

xt+4

xt+4

x

x

 

xt+4

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.3

Debt securities

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.4D

Of which: Repurchase agreements, securities lending and 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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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 or units

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.511

Listed shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.512

Unlisted shares

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.519

Other equity

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.52

Investment fund shares or units

xt+4

 

xt+4

xt+4

x

x

x

 

 

xt+4

x

x

x

x

 

 

 

xt+4

AF.521

Money market fund shares or units (MMFs)

o

 

o

o

 

o

 

 

 

o

o

o

o

o

 

 

 

o

AF.522

Non-MMF investment fund shares or units

o

 

o

o

 

 

o

 

 

o

o

o

o

o

 

 

 

o

AF.6

Insurance, pension and standardised guarantee schemes

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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

x

 

x

x

x

x

x

x

x

x

x

x

x

x

 

 

 

x

AF.63 + AF.64 + AF.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

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

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+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

AF.89

Other accounts payable excluding trade credits and advances

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

(BF.90)

Net financial worth ()

xt+4

xt+4

xt+4

xt+4

x

x

x

xt+4

xt+4

xt+4

x

x

x

x

xt+4

xnc

xnc

xt+4

Legend:

x

mandatory at t+9 months

o

voluntary

xt+4

mandatory at t+4 months

xnc

mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months

x2012

voluntary for reference years before 2012; mandatory for reference years from 2012 onwards

 

non-relevant cells

(1)   

Counterpart sector information not relevant for this item.



Table 8

Non-financial accounts by sector – annual

Data shall be reported from 1995 onwards 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 subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) 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 own final use and payments for 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 (FDI)

x

x

x

x

x

x2012

x2012

 

x

D.43S2I

Reinvested earnings on intra euro area FDI (only for euro area Member States) (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S2X

Reinvested earnings on extra euro area FDI (only for euro area Member States) (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S21

Reinvested earnings on intra-EU FDI (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S22

Reinvested earnings on extra-EU FDI (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 (FDI)

x

x

x

 

x

x2012

x2012

 

x

D.43S2I

Reinvested earnings on intra euro area FDI (only for euro area Member States) (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S2X

Reinvested earnings on extra euro area FDI (only for euro area Member States) (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S21

Reinvested earnings on intra-EU FDI (2)

 

x2012

x2012

 

 

 

 

 

 

D.43S22

Reinvested earnings on extra-EU FDI (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 institutions and bodies of the European Union

 

 

 

 

 

 

 

 

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 institutions and bodies of the European Union

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 is to 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 1999Q1 onwards. The deadline for table 801 is 85 days after the reference period. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.

Data for sectors S.11, S.12, S.14 + S.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 subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

Data for the following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) 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 own final use and payments for 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

P.51c

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 (FDI)

xb

xb

xb

x

xb

o

o

 

x

D.43S2I

Reinvested earnings on intra euro area FDI (only for euro area Member States) (2)

 

o

o

 

 

 

 

 

 

D.43S2X

Reinvested earnings on extra euro area FDI (only for euro area Member States) (2)

 

o

o

 

 

 

 

 

 

D.43S21

Reinvested earnings on intra-EU FDI (2)

 

o

o

 

 

 

 

 

 

D.43S22

Reinvested earnings on extra-EU FDI (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 (FDI)

xb

xb

xb

 

 

 

 

 

x

D.43S2I

Reinvested earnings on intra euro area FDI (only for euro area Member States) (2)

 

o

o

 

 

 

 

 

 

D.43S2X

Reinvested earnings on extra euro area FDI (only for euro area Member States) (2)

 

o

o

 

 

 

 

 

 

D.43S21

Reinvested earnings on intra-EU FDI (2)

 

o

o

 

 

 

 

 

 

D.43S22

Reinvested earnings on extra-EU FDI (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 institutions and bodies of the European Union

 

 

 

 

 

 

 

 

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 institutions and bodies of the European Union

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

Saving, gross

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 is to represent the actual composition at the end of the latest reference period (‘fixed composition’).



Table 801SA

Non-financial accounts by sector – seasonally and calendar adjusted data – quarterly

Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA has been revised in non-adjusted terms.

Data for sectors S.11, S.12, S.14 + S.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

 

 

 

 

 

 

 

 

 

xb

 

 

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

 

 

xb

 

 

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

 

 

 

 

 

 

xb

 

 

D.63

Social transfers in kind

 

 

 

 

o

 

 

 

 

 

 

o

 

 

D.7

Other current transfers

 

o

 

 

xb

 

 

 

o

 

 

xb

 

 

D.5 + D.6 + D.7

 

 

 

 

 

 

 

x

 

 

 

 

 

 

x

D.8

Adjustment for the change in pension entitlements

 

o

 

 

xb

 

x

 

 

 

 

xb

 

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

 

 

 

 

 

B.6g

Disposable income, gross

x

o

 

 

xb

 

 

B.8g

Saving, gross

x

o

 

 

xb

 

 

B.9

Net lending (+) / net borrowing (-)

x

o

 

x

o

 

 



 

Data in chain-linked volumes, after seasonal adjustment

S.1

S.11

S.12

S.13

S.14 + S.15

S.1N

S.2

B.1g

Value added, gross / gross domestic product

 

o

 

 

 

 

 

P.31

Individual consumption expenditure

 

 

 

 

o

 

 

P.51g

Gross fixed capital formation

 

o

 

 

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



Table 9

Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.

In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The National Tax List is requested on a compulsory basis for general government plus institutions and bodies of the European Union (S.13 + S.212).

Data shall be consistent with table 2 of this Annex.

Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards.

Code

Transaction

Notes

D.2

Taxes on production and imports

 

D.21

Taxes on products

 

D.211

Value added type taxes (VAT)

 

D.212

Taxes and duties on imports excluding VAT

 

D.2121

Import duties

 

D.2122

Taxes on imports, excluding VAT and import duties

 

D.2122a

Levies on imported agricultural products

 

D.2122b

Monetary compensatory amounts on imports

 

D.2122c

Excise duties

 

D.2122d

General sales taxes

 

D.2122e

Taxes on specific services

 

D.2122f

Profits of import monopolies

 

D.214

Taxes on products, except VAT and import taxes

 

D.214a

Excise duties and consumption taxes

 

D.214b

Stamp taxes

 

D.214c

Taxes on financial and capital transactions

 

D.214d

Car registration taxes

 

D.214e

Taxes on entertainment

 

D.214f

Taxes on lotteries, gambling and betting

 

D.214g

Taxes on insurance premiums

 

D.214h

Other taxes on specific services

 

D.214i

General sales or turnover taxes

 

D.214j

Profits of fiscal monopolies

 

D.214k

Export duties and monetary compensatory amounts collected on exports

 

D.214l

Other taxes on products n.e.c.

 

D.29

Other taxes on production

 

D.29a

Taxes on land, buildings or other structures

 

D.29b

Taxes on the use of fixed assets

 

D.29c

Total wage bill and payroll taxes

 

D.29d

Taxes on international transactions

 

D.29e

Business and professional licences

 

D.29f

Taxes on pollution

 

D.29g

Under-compensation of VAT (flat rate system)

 

D.29h

Other taxes on production n.e.c.

 

D.5

Current taxes on income, wealth, etc.

 

D.51

Taxes on income

 

D.51a + D.51c1

Taxes on individual or household income including holding gains

 

D.51a

Taxes on individual or household income excluding holding gains

voluntary

D.51c1

Taxes on individual or household holding gains

voluntary

D.51b + D.51c2

Taxes on the income or profits of corporations including holding gains

 

D.51b

Taxes on the income or profits of corporations excluding holding gains

voluntary

D.51c2

Taxes on holding gains of corporations

voluntary

D.51c3

Other taxes on holding gains

voluntary

D.51c

Taxes on holding gains

 

D.51d

Taxes on winnings from lottery or gambling

 

D.51e

Other taxes on income n.e.c.

 

D.59

Other current taxes

 

D.59a

Current taxes on capital

 

D.59b

Poll taxes

 

D.59c

Expenditure taxes

 

D.59d

Payments by households for licences

 

D.59e

Taxes on international transactions

 

D.59f

Other current taxes n.e.c.

 

D.91

Capital taxes

 

D.91a

Taxes on capital transfers

 

D.91b

Capital levies

 

D.91c

Other capital taxes n.e.c.

 

ODA

Total tax revenue

 

D.61

Net social contributions

 

D.611

Employers’ actual social contributions

 

D.611C

Compulsory employers’ actual social contributions

 

D.611V

Voluntary employers’ actual social contributions

 

D.61SC

Social insurance scheme service charges

voluntary up to reference year 2011; to be transmitted with a positive sign despite being a negative resource

D.6111

Employers actual pension contributions’

voluntary

D.6112

Employers actual non-pension contributions’

voluntary

D.6121

Employers’ imputed pension contributions

voluntary

D.6122

Employers’ imputed non-pension contributions

voluntary

D.6131

Households’ actual pension contributions

voluntary

D.6132

Households’ actual non-pension contributions

voluntary

D.6141

Households’ pension contributions supplements

voluntary

D.6142

Households’ non-pension contributions supplements

voluntary

D.612

Employers’ imputed social contributions

 

D.613

Households’ actual social contributions

 

D.613c

Compulsory households’ actual social contributions

 

D.613ce

Compulsory employees’ actual social contributions

 

D.613cs

Compulsory actual social contributions by the self-employed

voluntary

D.613cn

Compulsory actual social contributions by the non-employed

voluntary

D.613v

Voluntary households’ actual social contributions

 

D.614

Households’ social contributions supplements

voluntary up to reference year 2011

D.995

Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected

D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue.

D.995a

Taxes on products assessed but unlikely to be collected

see D.995

D.995b

Other taxes on production assessed but unlikely to be collected

see D.995

D.995c

Taxes on income assessed but unlikely to be collected

see D.995

D.995d

Other current taxes assessed but unlikely to be collected

see D.995

D.995e

Employers’ actual social contributions assessed but unlikely to be collected

see D.995

D.995f

Households’ actual social contributions assessed but unlikely to be collected

see D.995

D.995fe

Employees’ actual social contributions assessed but unlikely to be collected

see D.995

D.995fs

Actual social contributions by self-employed persons assessed but unlikely to be collected

voluntary; see D.995

D.995fn

Actual social contributions by non-employed persons assessed but unlikely to be collected

voluntary; see D.995

D.995g

Capital taxes assessed but unlikely to be collected

see D.995

ODB

Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected

 

ODC

Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected

 

ODD

Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected

 



Table 10

Main aggregates by region, NUTS levels 2 and 3 – annual

Data shall be reported from 2000 onwards, except for gross value added in previous year’s prices which shall be reported from 2001.

Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS level 2.

The transmission of data that have not been revised is voluntary.

Code

Variable

NACE breakdown

Regional level

Deadline

TOTAL

A*6 (1)

A*10

N.a.

B.1g

Gross value added at basic prices (current prices)

x

o

o

 

NUTS 2

12 months

x

x

x

 

NUTS 2

24 months

x

x

o

 

NUTS 3

24 months

B.1g

Gross value added at basic prices (previous year’s prices)

x

o

o

 

NUTS 2

24 months

ETO

Employment in thousands of persons

x

o

o

 

NUTS 2

12 months

x

x

x

 

NUTS 2

24 months

x

x

o

 

NUTS 3

24 months

EEM

Employees in thousands of persons

o

o

o

 

NUTS 2

12 months

x

x

x

 

NUTS 2

24 months

x

x

o

 

NUTS 3

24 months

SELF

Self-employed in thousands of persons

o

o

o

 

NUTS 2

12 months

x

x

x

 

NUTS 2

24 months

x

x

o

 

NUTS 3

24 months

ETO

Employment in thousands of hours worked

x

x

o

 

NUTS 2

24 months

EEM

Employees in thousands of hours worked

x

x

o

 

NUTS 2

24 months

SELF

Self-employed in thousands of hours worked

x

x

o

 

NUTS 2

24 months

POP

Population in thousands of persons

 

 

 

x

NUTS 2

12 months

 

 

 

x

NUTS 3

24 months

D.1

Compensation of employees

x

x

x

 

NUTS 2

24 months

P.51g

Gross fixed capital formation (current prices)

x

x

x

 

NUTS 2

24 months

B.1*g

Gross domestic product at market prices (current prices)

 

 

 

o

NUTS 2

12 months

 

 

 

o

NUTS 3

24 months

(1)   

A*6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A*10: – (G, H, I and J) instead of (G, H and I) and (J); – (K, L, M and N) instead of (K), (L) and (M and N) – (O, P, Q, R, S, T and U) instead of (O, P and Q) and (R, S, T and U).



Table 11

General government expenditure by function (COFOG) – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) at t+11 months.

Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):

— by COFOG divisions and total COFOG for general government (S.13) and general government subsectors (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) from reference year 1995 onwards;

— by COFOG groups for general government (S.13) from reference year 2001 onwards.

Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can be reported on a voluntary basis.

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 TE) 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 TE) which shall be consolidated between subsectors (with voluntary counterpart information from the expenditure side).

Data reported shall be consistent with data reported in table 2 of this Annex, with the exception of any vintage differences.

Code

List of transactions by COFOG total, divisions and groups for the general government and its subsectors

Notes

P.5 + NP

Gross capital formation + acquisitions less disposals of non-financial non-produced assets

 

P.5

Gross capital formation

 

P.51g

Gross fixed capital formation

voluntary for subsectors

NP

Acquisitions less disposals of non-financial non-produced assets

 

D.1

Compensation of employees

 

D.3

Subsidies

To be reported with a positive sign

D.4

Property income

 

D.4p_S.1311

of which, to subsector central government (S.1311)

voluntary

D.4p_S.1312

of which, to subsector state government (S.1312)

voluntary

D.4p_S.1313

of which, to subsector local government (S.1313)

voluntary

D.4p_S.1314

of which, to subsector social security funds (S.1314)

voluntary

D.62 + D.632

Social benefits other than social transfers in kind, and social transfers in kind – purchased market production

 

D.62

Social benefits other than social transfers in kind

voluntary up to reference year 2011

D.632

Social transfers in kind – purchased market production

voluntary up to reference year 2011

P.2 + D.29 + D.5 + D.8

Intermediate consumption + other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements

voluntary

P.2

Intermediate consumption

 

D.29 + D.5 + D.8

Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements

 

D.7

Other current transfers

 

D.7p_S.1311

of which, to subsector central government (S.1311)

voluntary

D.7p_S.1312

of which, to subsector state government (S.1312)

voluntary

D.7p_S.1313

of which, to subsector local government (S.1313)

voluntary

D.7p_S.1314

of which, to subsector social security funds (S.1314)

voluntary

D.9

Capital transfers

No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.

D.9p_S.1311

of which, to subsector central government (S.1311)

voluntary

D.9p_S.1312

of which, to subsector state government (S.1312)

voluntary

D.9p_S.1313

of which, to subsector local government (S.1313)

voluntary

D.9p_S.1314

of which, to subsector social security funds (S.1314)

voluntary

D.92

Investment grants

voluntary for subsectors

TE

Total expenditure

 

P.3

Final consumption expenditure

 

P.31

Individual consumption expenditure

voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.

P.32

Collective consumption expenditure

voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.



Table 13

Households (S.14) accounts by region (NUTS 2)

Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.

For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.

Member States composed of only one NUTS level 2 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table.

The transmission of data that have not been revised is voluntary.

Code

Transaction

Uses

Resources

B.2n + B.3n

Operating surplus, net, plus mixed income, net

 

x

D.1

Compensation of employees

 

x

D.4

Property income

x

x

B.5n

Balance of primary income, net

x

 

D.5

Current taxes on income, wealth, etc.

x

 

D.61

Net social contributions

x

o

D.62

Social benefits other than social benefits in kind

o

x

D.7

Other current transfers

x

x

B.6n

Disposable income, net

x

 

D.63

Social transfers in kind

 

o

B.7n

Adjusted disposable income, net

o

 

P.3

Household final consumption expenditure (national concept)

o

 

P.51c

Consumption of fixed capital

o

 

Legend:

x

mandatory

o

optional

 

non-relevant cells



Table 15

Supply table at basic prices, including transformation into purchasers’ prices

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period.

The transmission of data that have not been revised is voluntary.

 

Industries (NACE)

Σ (1)

Imports (1) (cif)

Total supply at basic prices

Trade and transport margins

Taxes less subsidies on products

Total supply at purchasers’ prices

1 … n

(1)

(2)

(3)

(4)

(5)

(6)

(7)

Products (CPA)

1…m

(1)

Output by product and by industry at basic prices

 

a)  Intra-EU (2) (cif)

a.1)  Intra euro area (2) (cif)

a.2)  Extra euro area (2) (cif)

b)  Extra-EU (2) (cif)

c)  Total

 

 

 

 

Σ (1)

 

Total output by industry

 

 

 

 

 

 

Adjustment items:

— Cif/fob adjustments on imports

— Direct purchase abroad by residents

(2)

 

 

 

 

 

 

 

(1) + (2)

 

 

 

 

 

 

 

 

Total of which

— Market output

— Output for own final use

— Non-market output

(3)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(1)   

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents.

(2)   

Imports are to be broken down into:

a)  S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’);

— Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.



Table 16

Use table at purchasers’ prices (*1) – annual

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional tables (*1) shall be provided on a five-yearly basis.

The transmission of data that have not been revised is voluntary.

 

Industries (NACE)

Σ (1)

Final uses

Σ (3)

Σ (1)

+ Σ (3)

1…n

a) b) c) d) e) f) g) h) i) j) k) l)

(1)

(2)

(3)

(4)

(5)

Products (CPA)

1…m

(1)

Intermediate consumption at purchasers’ prices by product and by industry

 

Final uses at purchasers’ prices (1):

Final consumption expenditure:

a)  By households

b)  By NPISHs

c)  By general government

d)  Total

Gross capital formation:

e)  Gross fixed capital formation

f)  Changes in inventories (2)

g)  Changes in valuables (2)

h)  Changes in inventories and valuables

i)  Total

Exports fob (3):

j)  Intra-EU (3)

j1)  - Intra euro area (3)

j2)  - Extra euro area (3)

k)  Extra-EU (3)

l)  Total

m)  (voluntary data)

— Re-export of goods (4)

— Export of second-hand goods (4)

— Merchanting (4)

— Goods sent abroad before processing (outward processing, i.e. reporting country is the principal) (4)

— Goods sent abroad after processing (inward processing, i.e. reporting country processes) (4)

— Processing fees (4)

 

 

Σ (1)

(2)

Total intermediate consumption by industry

 

Total final uses by type

 

Total use

Adjustment items:

— Cif/fob adjustments on exports

— Direct purchases abroad by residents

— Purchases on the domestic territory by non-residents

(3)

 

 

Only exports

Only final consumption expenditure of households

Only final consumption expenditure of households and exports

Only exports

Only final consumption expenditure of households

Only final consumption expenditure of households and exports

 

Σ (2) + Σ (3)

(4)

 

 

 

 

 

— Compensation of employees (2)

— Wages and salaries (2)

— Other taxes less subsidies on production (2)

— Consumption of fixed capital (2)

— Operating surplus, net (2)

— Operating surplus, gross (2)

— Mixed income, gross (2) (4)

(5)

 

 

 

 

 

Gross value added at basic prices

(6)

 

 

 

 

 

Total output at basic prices

(7)

 

 

 

 

 

 

Supplementary voluntary data

— Gross fixed capital formation (4)

— Gross fixed capital stock (4)

— Employment (hours worked and persons employed - in thousands) (4)

(8)

 

 

 

 

 

 

 

 

(*1)   

The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is compulsory at current prices and voluntary at previous year’s prices.


The five tables are:

— use table at basic prices (made of row-blocks (1) – (7))

— use table for domestic output at basic prices (made of row-blocks (1) and (2))

— use table for imports at basic prices (made of row-blocks (1) and (2))

— table of trade and transport margins (made of row-blocks (1) and (2))

— table of taxes less subsidies on products (made of row-blocks (1) and (2)).

(1)   

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

(2)   

Only at current prices.

(3)   

Exports are to be broken down into:

j)  S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’);

— Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4)   

On a voluntary basis.



Table 17

Symmetric input-output table at basic prices (*1) (product by product (*2)) – five-yearly

Data from 2010 onwards shall be reported at current prices (n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference period.

Data at previous year’s prices are voluntary.

The transmission of data that have not been revised is voluntary.

 

 

Products

Σ (1)

Final uses

Σ (3)

Σ (1) + Σ (3)

1...n

a) b) c) d) e) f) g) h) i) j) k) l)

(1)

(2)

(3)

(4)

(5)

Products

1…n

(1)

Intermediate consumption at basic prices (product by product)

 

Final uses at basic prices (1):

Final consumption expenditure:

a)  By households

b)  By NPISHs

c)  By general government

d)  Total

Gross capital formation:

e)  Gross fixed capital formation

f)  Changes in inventories (2)

g)  Changes in valuables (2)

h)  Changes in inventories and valuables

i)  Total

Exports (3):

j)  Intra-EU (3)

j1)  - Intra euro area (3)

j2)  - Extra euro area (3)

k)  Extra-EU (3)

l)  Total

 

 

Σ (1)

(2)

Total intermediate consumption at basic prices by product

 

Final use by type at basic prices

 

Total use at basic prices

Use of imported products (*3)

 

Total intermediate consumption of imported products by product, cif

 

Final use of imported products, cif

 

Total imports

Taxes less subsidies on products

(3)

Taxes less subsidies on products by product

 

Taxes less subsidies on products by type of final use

 

Total taxes less subsidies on products

Σ (1) + (3)

(4)

Total intermediate consumption at purchasers’ prices by product

 

Total final uses by type at purchasers’ prices

 

Total use at purchasers’ prices

— Compensation of employees (4)

— Wages and salaries (4)

— Other taxes less subsidies on production (4)

— Consumption of fixed capital (4)

— Operating surplus, net (4)

— Operating surplus, gross (4)

— Mixed income, gross (2) (4)

(5)

 

 

 

 

 

Gross value added at basic prices

(6)

 

 

 

 

 

Total output at basic prices

(7)

 

 

 

 

 

Imports intra EU (3) cif

— Intra euro area (3)

— Extra euro area (3)

Imports extra EU (3) cif

(8)

 

 

 

 

 

Σ (8)

(9)

Imports cif by product

 

 

 

 

Total supply at basic prices

(10)

Supply at basic prices by product

 

 

 

 

(*1)   

Transmission of the two additional tables mentioned below is compulsory at current prices:

— symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row ‘use of imported products’, row-blocks (3) and (4))

— symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)).

(*2)   

Industry by industry provided that industry by industry is a good approximation of product by product.

(*3)   

Only for the subtable for domestic output.

(1)   

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

(2)   

On a voluntary basis.

(3)   

Imports and exports are to be broken down into:

j)  S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’);

— Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

(4)   

Data are to be provided at current prices.



Table 20

Fixed assets by economic activity and by asset (stocks) – annual

Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the transmission of chain-linked volumes (CLV) is optional (o).

Code

Assets

Units: CURC, PYRC, CLV (o)

NACE Rev. 2 Breakdown up to

TOTAL

A*10/A*21

A*38/A*64/A*88

AN.11

Fixed assets

g/n

g/n

o

AN.111

Dwellings

g/n

g/n

o

AN.112

Other buildings and structures

g/n

g/n

o

AN.1121

Buildings other than dwellings

o

o

o

AN.1122

Other structures

o

o

o

AN.1123

Land improvements

o

o

o

AN.113 + AN.114

Machinery and equipment + weapon systems

g/n

g/n

o

AN.1131

Transport equipment

g/n

g/n

o

AN.1132

ICT equipment

g/n

o

o

AN.11321

Computer hardware

g/n

o

o

AN.11322

Telecommunications equipment

g/n

o

o

AN.1139 + AN.114

Other machinery and equipment + weapon systems

g/n

o

o

AN.115

Cultivated biological resources

g/n

g/n

o

AN.117

Intellectual property products

g/n

g/n

o

AN.1171

Research and development

o

o

o

AN.1172

Mineral exploration and evaluation

o

o

o

AN.1173

Computer software and databases

g/n

o

o

AN.11731

Computer software

o

o

o

AN.11732

Databases

o

o

o

AN.1174

Entertainment, literary or artistic originals

o

o

o

AN.1179

Other intellectual property products

o

o

o



Table 22

Gross fixed capital formation by economic activity and by asset (transactions) – annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A*10 and at t+24 months up to A*21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).

Code

Breakdowns by asset:

t+9

t+24

Unit:

CUP, PYP, CLV

P.51g

Gross fixed capital formation:

for breakdowns and years specified below

AN.11

Fixed assets

A*10

A*21

1995/6

AN.111

Dwellings

A*10

A*21

1995/6

AN.112

Other buildings and structures

A*10

A*21

1995/6

AN.1121

Buildings other than dwellings

o

o

o

AN.1122

Other structures

o

o

o

AN.1123

Land improvements

o

o

o

AN.113 + AN.114

Machinery and equipment + weapon systems

A*10

A*21

1995/6

AN.1131

Transport equipment

A*10

A*21

1995/6

AN.1132

ICT equipment

A*10

A*21

2000/1

AN.11321

Computer hardware

o

Total

2000/1

AN.11322

Telecommunications equipment

o

Total

2000/1

AN.1139 + AN.114

Other machinery and equipment + weapon systems

o

Total

2000/1

AN.115

Cultivated biological resources

A*10

A*21

1995/6

AN.117

Intellectual property products

A*10

A*21

1995/6

AN.1171

Research and development

o

Total

2000/1

AN.1172

Mineral exploration and evaluation

o

o

o

AN.1173

Computer software and databases

o

Total

2000/1

AN.11731

Computer software

o

o

o

AN.11732

Databases

o

o

o

AN.1174

Entertainment, literary or artistic originals

o

o

o

AN.1179

Other intellectual property products

o

o

o

P.52

Changes in inventories by economic activity

A*10

o

1995/6

P.53

Acquisitions less disposals of valuables

Total

o

1995/6

P.5g

Gross capital formation

Total

o

1995/6

P.51c

Consumption of fixed capital by economic activity and asset type

o

o

o



Table 25

Non-financial accounts of general government – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 2002Q1 onwards at t+3 months after the reference period.

Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) are to be reported on a compulsory basis.

Data for the subsectors of general government can be reported on a voluntary basis:

— S.1311 central government

— S.1312 state government

— S.1313 local government

— S.1314 social security funds.

Data for institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on production and imports (D.2r), taxes on products (D.21r) and other taxes on production (D.29r).

Seasonally and calendar adjusted data can be reported on a voluntary basis, with the exception of the following items at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be reported on a compulsory basis with a deadline of t+107 days after the reference period. Member States shall provide metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models used. The Commission (Eurostat) shall provide technical help on seasonal adjustment in accordance with Member States’ requirements.

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.

Data shall be based on direct information available from basic sources, such as for example public accounts or administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts.

The quarterly data and the corresponding annual data reported in table 2 of this Annex and data reported under Regulation (EC) No 479/2009 shall be consistent with the exception of vintage differences at non-coinciding transmission deadlines.

Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data at the same time as they start to transmit quarterly data according to the timetable provided for in this Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.

Data transmissions shall be accompanied by a reporting on major events and major revisions.

Code

Transaction

Notes

P.1

Output

 

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

voluntary

P.51c

Consumption of fixed capital

 

D.1p

Compensation of employees, expenditure

 

D.29p

Other taxes on production, expenditure

 

D.39r

Other subsidies on production, revenue

to be reported with a positive sign

D.2r

Taxes on production and imports, revenue

can be reported on a voluntary basis for sector S.212

D.21r

Taxes on products, revenue

see D.2r

D.211r

Value added type taxes (VAT), revenue

 

D.29r

Other taxes on production, revenue

see D.2r

D.4r

Property income, revenue

 

D.41r

Interest, revenue

 

D.42r + D.43r + D.44r + D.45r

Other property income, revenue

 

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.41p

Interest, expenditure

 

D.42p + D.43p + D.44p + D.45p

Other property income, expenditure

 

D.5r

Current taxes on income, wealth etc., revenue

 

D.51r

Taxes on income, revenue

voluntary

D.59r

Other current taxes, revenue

voluntary

D.61r

Net social contributions, revenue

 

D.611r

Employers’ actual social contributions

 

D.613r

Households’ actual social contributions

 

D.7r

Other current transfers, revenue

 

D.5p

Current taxes on income, wealth etc., expenditure

 

D.62p

Social benefits

 

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

 

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

 

D.9r

Capital transfers, revenue

 

D.91r

Capital taxes, revenue

 

D.92r + D.99r

Investment grants and other capital transfers, revenue

 

D.9p

Capital transfers, expenditure

 

D.92p

Investment grants, expenditure

 

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 (–)

seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarter

TE

Total expenditure

see B.9

TR

Total revenue

see B.9

D.995

Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected

voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign.



Table 26

Balance sheets for non-financial assets – annual

Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995, 2000 or 2012 as specified; additional breakdowns are optional (o).

Code

List of variables

S.1

S.11, S.12, S.13, S.14 + S.15

Split of S.14 and S.15 optional (o)

Unit: CUP

AN.1

Produced non-financial assets

o

o

AN.11 + AN.12

Fixed assets + inventories

2012

2012

AN.11

Fixed assets

2000

2012

AN.111

Dwellings

1995

1995

AN.112

Other buildings and structures

2000

2012

AN.1121

Buildings other than dwellings

2012

2012

AN.1122

Other structures

2012

2012

AN.1123

Land improvements

o

o

AN.113 + AN.114

Machinery and equipment + weapon systems

2000

2012

AN.1131

Transport equipment

o

o

AN.1132

ICT equipment

o

o

AN.11321

Computer hardware

o

o

AN.11322

Telecommunications equipment

o

o

AN.1139 + AN.114

Other machinery and equipment + weapon systems

o

o

AN.115

Cultivated biological resources

2000

2012

AN.117

Intellectual property products

2000

2012

AN.1171

Research and development

o

o

AN.1172

Mineral exploration and evaluation

o

o

AN.1173

Computer software and databases

o

o

AN.11731

Computer software

o

o

AN.11732

Databases

o

o

AN.1174

Entertainment, literary or artistic originals

o

o

AN.1179

Other intellectual property products

o

o

AN.12

Inventories

2012

2012

AN.13

Valuables

o

o

AN.2

Non-produced non-financial assets

o

o

AN.21

Natural resources

o

o

AN.211

Land

o

(S.14 + S.15): 1995

S.11, S.12, S.13: o

AN.212

Mineral and energy reserves

o

o

AN.213 + AN.214

Non-cultivated biological resources and water resources

o

o

AN.215

Other natural resources

o

o

AN.22

Contracts, leases and licences

o

o

AN.23

Purchases less sales of goodwill and marketing assets

o

o



Table 27

Financial accounts and balance sheets of general government – quarterly

Data shall be reported in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 1999Q1 onwards for the general government sector and its subsectors.

The reporting deadline for provisional data is t+85 days after the reference quarter. Member States shall retransmit finalised data, including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged ‘not published’ at national level, the data shall not be published at European level.

Data is to be reported on a compulsory basis for:

— S.13 general government

— 

— consolidated within and between subsector (S.13C) and

— non-consolidated (S.13N)

— S.1311 central government – consolidated within the subsector

— S.1312 state government – consolidated within the subsector

— S.1313 local government – consolidated within the subsector

— S.1314 social security funds – consolidated within the subsector.

Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a voluntary basis.

Some counterpart sector information is compulsory – as specified in notes below – while other counterpart sector information can be transmitted on a voluntary basis for the following counterpart sectors:

— S.11 non-financial corporations

— S.12 financial corporations

— S.128 + S.129 insurance corporations and pension funds

— S.14 + S.15 households and non-profit institutions serving households

— total economy other than S.13

— S.2 rest of the world.

With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and liabilities shall be based as far as possible on information directly available within general government. However, quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the corresponding annual data reported under Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.

Data transmissions shall be accompanied by a reporting on major events and major revisions.

Code/instrument

Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors

Notes

B.9f / BF.90

Net financial transactions / net financial worth

 

(A)F

Financial transactions / total assets or liabilities (balance)

 

(A)F.1

Monetary gold and special drawing rights (SDRs)

 

(A)F.2

Currency and deposits

 

(A)F.21

Currency

voluntary

(A)F.22

Transferable deposits

voluntary

(A)F.29

Other deposits

voluntary

(A)F.3

Debt securities

counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128 + S.129 and S.2

(A)F.31

Short-term securities

see (A)F.3

(A)F.32

Long-term securities

see (A)F.3

(A)F.4

Loans

counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128 + S.129 and S.14 + S.15; S.1311 and S.1314 liabilities vis-à-vis S.128 + S.129

(A)F.41

Short-term loans

see (A)F.4

(A)F.42

Long-term loans

see (A)F.4

(A)F.5

Equity and investment fund shares or units

counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128 + S.129 and S.2

(A)F.51

Equity

 

(A)F.511

Listed shares

voluntary

(A)F.512

Unlisted shares

voluntary

(A)F.519

Other equity

voluntary

(A)F.52

Investment fund shares or units

 

(A)F.521

Money market fund shares or units

voluntary

(A)F.522

Non-money market fund shares or units

voluntary

(A)F.6

Insurance, pensions and standardised guarantees

 

(A)F.61

Non-life insurance technical reserves

 

(A)F.62

Life insurance and annuity entitlements

voluntary

(A)F.63 + (A)F.64 + (A)F.65

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

 

(A)F.63

Pension entitlements

voluntary

(A)F.64

Claims of pension funds on pension managers

voluntary

(A)F.65

Entitlements to non-pension benefits

voluntary

(A)F.66

Provisions for call under standardised guarantees

 

(A)F.7

Financial derivatives and employee stock options

 

(A)F.8

Other accounts receivable / payable

 

(A)F.81

Trade credits and advances

voluntary

(A)F.89

Other accounts receivable, excluding trade credits and advances

voluntary



Table 28

General government gross debt (Maastricht debt) – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from 2000Q1 onwards at t+3 months after the reference period for the general government sector and its subsectors.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to exceptions below.

Sector and subsector breakdowns, which may be reported on a voluntary basis:

— S.13111 budgetary central government

— S.13112 extra-budgetary central government

— S.11001 public non-financial corporations

— S.12001 public financial corporations

— S.13 + S.11001 + S.12001 public sector.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.

General government gross debt is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with the exception of any vintage differences at non-coinciding transmission deadlines.

Code

Liabilities

Notes

GD

Total = gross debt

 

GD XDC

Gross debt denominated in domestic currency

voluntary

GD X1

Gross debt denominated in foreign currency

voluntary

GD S.1

Gross debt held by domestic creditors (S.1)

voluntary

GD S.2

Gross debt held by external creditors (S.2)

voluntary

GD TS

Gross debt with short-term remaining maturity

voluntary

GD LL

Gross debt with long-term remaining maturity

voluntary

AF.2

Currency and deposits

 

AF.21

Currency

 

AF.22 + AF.29

Deposits

 

AF.3

Debt securities

 

AF.31

Short-term debt securities

 

AF.32

Long-term debt securities

 

AF.4

Loans

 

AF.41

Short-term loans

 

AF.42

Long-term loans

 



Table 28A

General government gross debt (Maastricht debt) – structure, annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data shall be transmitted by t+100 days and t+283 days after the reference period. Voluntary data shall be transmitted by t+132 days and t+283 days after the reference period.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions below.

Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be reported from 1995 onwards.

Counterpart (sub)sector breakdowns:

— S.11 non-financial corporations

— S.12 financial corporations

— 

— S.121 central bank – only for selected items indicated below

— S.122 + S.123 deposit-taking corporations except the central bank and money market funds

— S.124 + S.125 + S.126 + S.127 + S.128 + S.129 other financial corporations

— S.1311 central government

— S.1312 state government

— S.1313 local government

— S.1314 social security funds

— S.14 + S.15 households and NPISHs

— S.11 + S.14 + S.15 non-financial corporations, households and NPISHs

— S.2 rest of the world

— S.1 + S.2 total.

Maturity breakdown (original and remaining maturity):

— Total

— < 1 (incl.) year

— 1-5 (incl.) years

— 5-10 (incl.) years

— 10-30 (excl.) years

— > 30 (incl.) years

— > 1 year.

Currency denomination breakdown:

— national currency

— all foreign currencies

— euro

— US dollar

— Japanese yen

— Swiss franc

— British pound sterling

— other foreign currencies.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.

General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009. General government transactions in Maastricht debt liabilities shall be reported at market value.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.

Code

Liabilities of general government and subsectors by original maturity and counterpart sector

Notes

GD

Total = gross debt

compulsory for total original maturity:

— S.1311 vis-à-vis S.1312, S.1313, S.1314;

— S.1312 vis-à-vis S.1311, S.1313, S.1314;

— S.1313 vis-à-vis S.1311, S.1312, S.1314;

— S.1314 vis-à-vis S.1311, S.1312, S.1313;

— S.13 vis-à-vis S.1, S.2, S.121, S.122 + S.123, S.12P, S.11 + S.14 + S.15,

compulsory for:

— S.13 vis-à-vis S.1 + S.2 for maturities <1 (incl.) year and > 1 year, total.

AF.2

Currency and deposits

 

AF.21

Currency

 

AF.22

Transferrable deposits

 

AF.29

Other deposits

 

AF.3

Debt securities

 

AF.4

Loans

compulsory for total original maturity:

— S.13 vis-à-vis S.121.

 

Liabilities of general government at variable interest

 

GD

Total = gross debt, of which: at variable interest

compulsory for:

S.13 for maturity >1 year,

no additional voluntary transmission foreseen

 

Liabilities of central and general government by remaining maturity

 

GD

Total = gross debt

compulsory for:

S.13 for maturities <1 (incl.) year and 1-5 years (incl.)

GD

Total = gross debt, of which: at variable interest

compulsory for:

S.13 for maturities 1-5 years (incl.) and >1 year

 

Memo: average remaining maturity of debt

compulsory for S.13,

in years and months

 

Liabilities of central and general government by currency of denomination

 

GD

Total = gross debt

after swaps;

compulsory for:

S.13 for debt denominated in

— national currency,

— euro,

— foreign currency;

(voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency.

 

Contingent liabilities of central and general government

 

 

Guarantees

indicative counterpart sector breakdown:

S.1 + S.2, S.11, S.12, S.14 + S.15, S.2

 

Memo items

 

 

Apparent cost of debt

for S.13 and S.1311, percentage

AF.32

Long-term debt securities, of which: zero-coupon bonds

compulsory for S.13,

no additional voluntary transmission foreseen

 

General government transactions in Maastricht debt liabilities at market value

 

F.2 + F.3 + F.4

Deposits + debt securities + loans

compulsory for S.13 for debt denominated in

— national currency,

— euro,

— foreign currency;

compulsory for S.13 for maturity >1 year;

no additional voluntary transmission foreseen

F.4

Loans

compulsory for S.13 vis-à-vis S.121,

no additional voluntary transmission foreseen



Table 29

Accrued-to-date pension entitlements in social insurance (1) – three-yearly

Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.

The transmission of data that have not been revised is voluntary.

Relations

Code

Row No

Recording

Core national accounts

Not in the core national accounts

Total pension schemes

 

Counter-parts: Pension entitlements of non-resident households (5)

Pension manager

Non-general government

General government

 

Defined contribution schemes

Defined benefit schemes and other (2) non-defined contribution schemes

Total

Defined contribution schemes

Defined benefit schemes for general government employees (3)

 

Classified in financial corporations

Classified in general government (4)

Classified in general government

Social security pension schemes

Code

XPC1W

XPB1W

XPCB1W

XPCG

XPBG12

XPBG13

XPBOUT13

XP1314

XPTOT

 

XPTOTNRH

Column number

A

B

C

D

E

F

G

H

I

 

J

 

 

 

Opening balance sheet

 

 

 

 

XAF63LS

1

Pension entitlements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in pension entitlements due to transactions

 

 

 

Σ 2.1 to 2.4 – 2.5

XD61p

2

Increase in pension entitlements due to social contributions

 

 

 

 

 

 

 

 

 

 

 

 

XD6111

2.1

Employers’ actual social contributions

 

 

 

 

 

 

 

 

 

 

 

 

XD6121

2.2

Employers’ imputed social contributions

 

 

 

 

 

 

 

 

 

 

 

 

XD6131

2.3

Households’ actual social contributions

 

 

 

 

 

 

 

 

 

 

 

 

XD6141

2.4

Households’ social contribution supplements (6)

 

 

 

 

 

 

 

 

 

 

 

 

XD61SC

2.5

Less: Pension scheme service charges

 

 

 

 

 

 

 

 

 

 

 

 

XD619

3

Other (actuarial) change of pension entitlements in social security pension schemes

 

 

 

 

 

 

XD62p

4

Reduction in pension entitlements due to payment of pension benefits

 

 

 

 

 

 

 

 

 

 

 

2 + 3 – 4

XD8

5

Changes in pension entitlements due to social contributions and pension benefits

 

 

 

 

 

 

 

 

 

 

 

 

XD81

6

Transfers of pension entitlements between schemes

 

 

 

 

 

 

 

 

 

 

 

 

XD82

7

Change in entitlements due to negotiated changes in scheme structure

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Changes in pension entitlements due to other flows

 

 

 

 

XK7

8

Changes in entitlements due to revaluations (7)

 

 

 

 

 

 

 

 

 

 

 

 

XK5

9

Changes in entitlements due to other changes in volume (7)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Closing balance sheet

 

 

 

1 + Σ 5 to 9

XAF63LE

10

Pension entitlements

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

XP1

11

Output

 

 

 

 

 

 

 

 

 

 

 

(1)   

The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to reflect the outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand, and experts in ageing populations working under the auspices of the Economic Policy Committee, on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation.

(2)   

Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.

(3)   

Schemes organised by general government for its current and former employees.

(4)   

These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts.

(5)   

Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.

(6)   

These supplements represent the return on members’ claims on pension schemes, both through investment income on defined contribution schemes’ assets and for defined benefit schemes through the unwinding of the discount rate applied.

(7)   

A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.



Legend:

 

Not applicable

 

Data which is not in the core accounts

1. Panoramica

,
Titolo Regolamentazione

1.1 Riferimenti

1.2 Requisiti identificati

1.3 Standard correlati

2. Requisiti identificati

Requisiti
Fonte Requisito

3. Standard correlati

Standard
Fonte Requisito