Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accountsText with EEA relevance.

Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (Text with EEA relevance) THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE EUROPEAN UNION, Having regard to the Treaty on the Functioning of the European Union, and in particular Article 338(1) thereof, Having regard to the proposal from the European Commission, After transmission of the draft legislative act to the national parliaments, Having regard to the opinion of the European Central Bank OJ C 218, 2.6.2022, p. 2. , Acting in accordance with the ordinary legislative procedure Position of the European Parliament of 2 February 2023 (not yet published in the Official Journal) and decision of the Council of 21 February 2023. , Whereas: (1) Regulation (EU) No 549/2013 of the European Parliament and of the Council Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1). set up a revised European System of Accounts (ESA 2010) and contains the reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the statistical requirements of the Union, in order to obtain comparable results between Member States. (2) Annex A to Regulation (EU) No 549/2013 provides for the methodology for the drawing up of the accounts of the Member States. (3) During the application of Regulation (EU) No 549/2013, minor textual inconsistencies have been identified in Annex A to that Regulation, and those inconsistencies need to be corrected. (4) Annex B to Regulation (EU) No 549/2013 (the transmission programme) provides for a set of tables of national accounts data, including related metadata, which Member States are to transmit to the Commission (Eurostat) within specified time limits for the purposes of the Union. (5) The transmission programme should be updated to take into account changing user needs, new policy priorities and the development of new economic activities in the Union. (6) Metadata on structural information to be transmitted should take into account the principles described in Commission Recommendation (EU) 2023/397 Commission Recommendation (EU) 2023/397 of 17 February 2023 on reference metadata and quality reports for the European Statistical System, replacing Recommendation 2009/498/EC on reference metadata for the European Statistical System (OJ L 53, 21.2.2023, p. 104). . New metadata transmission requirements should not impose excessive additional costs or excessive administrative burden on Member States. (7) The 49th session of the United Nations Statistical Commission considered and endorsed the revised version of the classification of individual consumption by purpose (Coicop 2018) as the internationally accepted standard. Regulation (EU) No 549/2013 makes reference to the previous version (Coicop 1999) in Annexes A and B thereto, and those references should therefore be updated.

(8) Regulation (EU) No 549/2013 should therefore be amended accordingly. (9) Since the implementation of this Regulation will require major adaptations to national statistical systems, the Commission should grant derogations to Member States. Such derogations should be temporary and granted for a maximum duration of three years. The Commission should provide support to the Member States concerned in their efforts to carry out the required adaptations to their statistical systems so that the derogations can be discontinued as soon as possible. (10) Following the entry into force of Regulation (EU) No 549/2013 and of Regulation (EU) 2019/516 of the European Parliament and of the Council Regulation (EU) 2019/516 of the European Parliament and of the Council of 19 March 2019 on the harmonisation of gross national income at market prices and repealing Council Directive 89/130/EEC, Euratom and Council Regulation (EC, Euratom) No 1287/2003 (GNI Regulation) (OJ L 91, 29.3.2019, p. 19). , 11 legal acts based on the previous European system of national and regional accounts, established by Council Regulation (EC) No 2223/96 Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OJ L 310, 30.11.1996, p. 1). (ESA 95), are no longer relevant. The measures set out in this Regulation will replace those of Regulations (EC) No 359/2002 Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States’ payments to the VAT-based own resource (OJ L 58, 28.2.2002, p. 1). , (EC) No 1221/2002 Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, p. 1). , (EC) No 1267/2003 Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of the main aggregates of national accounts, to the derogations concerning the transmission of the main aggregates of national accounts and to the transmission of employment data in hours worked (OJ L 180, 18.7.2003, p. 1). , (EC) No 501/2004 Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1). , (EC) No 1161/2005 Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector (OJ L 191, 22.7.2005, p. 22). , (EC) No 1392/2007 Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data (OJ L 324, 10.12.2007, p. 1). and (EC) No 400/2009 Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as regards the implementing powers conferred on the Commission (OJ L 126, 21.5.2009, p. 11).

of the European Parliament and of the Council, Council Regulation (EC) No 1222/2004 Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1). , Commission Regulation (EC) No 264/2000 Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics (OJ L 29, 4.2.2000, p. 4). and Commission Decisions 98/715/EC Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as concerns the principles for measuring prices and volumes (OJ L 340, 16.12.1998, p. 33). and 2002/990/EC Commission Decision 2002/990/EC of 17 December 2002 further clarifying Annex A to Council Regulation (EC) No 2223/96 as concerns the principles for measuring prices and volumes in national accounts (OJ L 347, 20.12.2002, p. 42). . Those acts should therefore be repealed. (11) This Regulation should apply from 1 September 2024 to coincide with the agreed timing for harmonised national accounts benchmark revisions in Member States. This does not prevent Member States from compiling their statistics in accordance with the amended Annexes before that general application date. In order to ensure sufficient time for the adaptation to new transmission requirements, any new obligation to transmit metadata on structural information should apply from 1 September 2025, even though those metadata may already voluntarily be transmitted before that date. (12) With a view to mitigating the social and economic impact of the COVID-19 crisis and in order to reinforce the resilience of Member States’ economies and social structures, the Union has taken major initiatives, in particular NextGenerationEU and the Recovery and Resilience Facility established by Regulation (EU) 2021/241 of the European Parliament and of the Council Regulation (EU) 2021/241 of the European Parliament and of the Council of 12 February 2021 establishing the Recovery and Resilience Facility (OJ L 57, 18.2.2021, p. 17). . Against that background, Union statistics should properly reflect the statistical accounts of the institutions and bodies of the Union. Therefore, technical work should be pursued for that purpose, so that a robust methodology is developed allowing for the compilation and dissemination of statistical accounts by the Commission (Eurostat), including the ESA 2010 net lending / net borrowing and the outstanding Maastricht debt liabilities. By 31 March 2024, the Commission (Eurostat) should submit a report to the European Parliament and to the Council on the progress made in that regard. (13) Since the objective of this Regulation, namely the creation of common statistical standards that permit the production of harmonised national accounts data to achieve overall comparability at Union level, cannot be sufficiently achieved by the Member States but can rather, by reason of its scale and effects, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union. In accordance with the principle of proportionality, as set out in that Article, this Regulation does not go beyond what is necessary in order to achieve that objective.

(14) Data on information and communication technologies equipment are essential to support the analysis and the policymaking in the context of priority policies relating to digitalisation and the European Green Deal, which aim to reinforce competitiveness and further development of new technologies. Similarly, data on land underlying buildings and structures are important for the analysis of investment and wealth at Union level. The Commission (Eurostat) and national statistical authorities should pursue the methodological work undertaken in this area in recent years with a view to increasing the availability of more detailed data in the context of the future revision of the European system of national and regional accounts. (15) Periodic updates are needed to take into account the interaction between globalisation, the green and digital transitions and national accounts in order to provide decision-makers with the necessary data and knowledge to ensure competitiveness, financial stability, budgetary resilience, sound public finances and fair tax policy. Furthermore, the 51st session of the United Nations Statistical Commission has already requested the Intersecretariat Working Group on National Accounts to develop a roadmap for the revision of the System of National Accounts 2008. The revised version of the System of National Accounts is planned to be adopted by the United Nations Statistical Commission in 2025. (16) The update of international manuals on national accounts is necessary, in particular with regard to well-being and sustainability, given that so much of the activity affecting economic well-being of the population occurs beyond the production frontier. (17) The revision of the System of National Accounts 2008 in 2025 will provide an opportunity to update the internationally agreed concepts, definitions, classifications and accounting rules in order to address global challenges related to climate change, security, inequality, sustainability and well-being and will be instrumental in supporting policymakers in taking informed decisions to foster economic, social and territorial cohesion, reduce social and gender inequalities and catalyse the green and digital transitions. The Commission should therefore regularly provide the required information and discuss with the European Parliament and the Council the revision of the System of National Accounts 2008 before its conclusion planned for 2025. (18) The European Statistical System Committee has been consulted, HAVE ADOPTED THIS REGULATION:

Article 1

Amendments to Regulation (EU) No 549/2013 Regulation (EU) No 549/2013 is amended as follows: (1) Article 6 is amended as follows: (a) paragraph 1 is replaced by the following:

1. In so far as a national statistical system necessitates major adaptations for the application of Regulation (EU) 2023/734 of the European Parliament and of the Council Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (OJ L 97, 5.4.2023, p. 1).;

, the Commission shall grant temporary derogations to Member States by means of implementing acts, for a maximum duration of three years. Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 8(2) of this Regulation. (b) paragraph 3 is replaced by the following: 3. For the purposes set out in paragraphs 1 and 2, the Member States concerned shall present a duly justified request to the Commission not later than 26 July 2023. ; (2) Annex A is amended in accordance with Annex I to this Regulation; (3) Annex B is replaced by the text set out in Annex II to this Regulation.

Article 2

Repeal The legal acts set out in Annex III are repealed.

Article 3

Review By 31 March 2024, the Commission (Eurostat) shall submit to the European Parliament and to the Council a report evaluating the progress made on the statistical accounts of the institutions and bodies of the Union, including on the ESA 2010 net lending / net borrowing and the outstanding Maastricht debt liabilities. Based on that report, the Commission may submit, if appropriate, a legislative proposal.

Article 4

Entry into force and application

1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
2. This Regulation shall apply from 1 September 2024.
3. By way of derogation from paragraph 2 of this Article, Article 1, point (3), of this Regulation shall, as regards the obligation to transmit metadata on structural information referred to in paragraph 10 of Annex B to Regulation (EU) No 549/2013, apply from 1 September 2025.
4. By way of derogation from paragraph 3 of this Article, the obligation to transmit metadata on structural information referred to in paragraph 10 of Annex B to Regulation (EU) No 549/2013 shall, as regards table 27 of that Annex, apply from 1 September 2024. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Strasbourg, 15 March 2023. For the European Parliament The President R. Metsola For the Council The President J. Roswall

Annex

ANNEX I Annex A to Regulation (EU) No 549/2013 is amended as follows: (1) in paragraph 1.51, point (b) is replaced by the following: (b) expenditures on weapon systems that meet the general definition of assets have been classified as fixed capital formation, rather than intermediate consumption;; (2) in paragraph 1.51, point (h) is replaced by the following: (h) the treatment of super-dividends paid by public corporations has been clarified, i.e. they are to be considered as exceptional payments and treated as withdrawals from equity;; (3) in paragraph 1.118, the label of the diagram is replaced by the following: Diagram 1.1 - A diagram of the sequence of accounts; (4) in paragraph 3.98, the introductory wording is replaced by the following: Final consumption expenditure (P.3) by general government includes two categories, similar to those recorded for NPISHs:;

(5) paragraph 3.105 is replaced by the following: 3.105 Alternatively individual consumption expenditure of general government corresponds to division 15 of the classification of individual consumption by purpose (Coicop), which includes the following groups: 15.1 Housing (equivalent to COFOG group 10.6) 15.2 Health (equivalent to COFOG groups 7.1 to 7.4) 15.3 Recreation and culture (equivalent to COFOG groups 8.1 and 8.2) 15.4 Education (equivalent to COFOG groups 9.1 to 9.6) 15.5 Social protection (equivalent to COFOG groups 10.1 to 10.5 and group 10.7).; (6) paragraph 3.124 is replaced by the following: 3.124 Definition: gross fixed capital formation (P.51g) consists of resident producers’ acquisitions, less disposals, of fixed assets during a given period plus certain additions to the value of non-produced assets realised by the productive activity of producer or institutional units. Fixed assets are produced assets used in production for more than one year.; (7) in paragraph 3.132, point (c) is replaced by the following: (c) computer software and databases to be used in production for more than one year;; (8) paragraph 3.138 is replaced by the following: 3.138 Costs of ownership transfer can apply to both produced assets, including fixed assets, and non-produced assets, such as land. These costs are included in the purchasers’ prices in the case of produced assets. They are separated from the purchases and sales themselves in the case of land and other non-produced assets, and recorded under a separate heading (P.512) in the classification of gross fixed capital formation.; (9) in paragraph 3.181, the last sentence is replaced by the following: The transfer of existing goods is recorded as a negative expenditure (disposal) for the seller and a positive expenditure (acquisition) for the purchaser.; (10) in paragraph 4.40, the third sentence is deleted; (11) paragraph 4.50 is replaced by the following: 4.50 Interest is recorded on an accrual basis, that is, interest is recorded as accruing continuously over time to the creditor on the amount of principal outstanding. The interest accruing in each accounting period must be recorded whether it is actually paid or added to the principal outstanding. When it is not paid, the increase in the principal is recorded in the financial account as an acquisition of a financial asset by the creditor and an equal acquisition of a liability by the debtor.; (12) in paragraph 4.82, the text In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes deducted at source, such as PAYE taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined. is replaced by the following: In some cases, the liability to pay income taxes can only be determined in a later accounting period than that in which the income accrues. Some flexibility is therefore needed concerning the point in time at which such taxes are recorded. Income taxes retained at source, such as pay-as-you-earn (PAYE) taxes and regular prepayments of income taxes, may be recorded in the periods in which they are paid and any final tax liability on income can be recorded in the period in which the liability is determined.;

(13) in paragraph 4.93, point (a) is replaced by the following: (a) social contributions paid by persons who are not legally obliged to contribute to a social security fund;; (14) paragraph 5.235 is replaced by the following: 5.235 FISIM accrued but not yet paid is included with the corresponding financial instrument and prepayment of insurance premiums is included in insurance technical reserves (F.61); in neither case is there an entry in trade credits and advances.; (15) in paragraph 5.236, point (c) is replaced by the following: (c) rental of buildings accruing over time; and; (16) paragraph 7.88 is replaced by the following: 7.88 The market value of forwards can switch between positive (asset) and negative (liability) positions depending on price movements in the underlying items and thus they can switch being assets and liabilities for the writers and holders. Some forwards operate on margin payments, where profits or losses are settled daily; in these cases the balance sheet value will be zero.; (17) in paragraph 8.09, table 8.1 is replaced by the following: Table 8.1 Synoptic presentation of the accounts, balancing items and main aggregates AccountsBalancing itemsMain aggregatesFull sequence of accounts for institutional sectorsCurrent accountsI.Production accountI.Production accountB.1gValue added, grossGross domestic product (GDP)II.Distribution and use of income accountsII.1Primary distribution of income accountsII.1.1Generation of income account B.2g B.3g Operating surplus, gross Mixed income, gross II.1.2Allocation of primary income accountII.1.2.1Entrepreneurial income accountB.4gEntrepreneurial income, grossII.1.2.2Allocation of other primary income accountB.5gBalance of primary incomes, grossGross national income (GNI)II.2Secondary distribution of income accountB.6gDisposable income, grossGross national disposable incomeII.3Redistribution of income in kind accountB.7gAdjusted disposable income, grossII.4Use of income accountII.4.1Use of disposable income accountB.8gSaving, grossGross national savingII.4.2Use of adjusted disposable income accountAccumulation accountsIII.Accumulation accountsIII.1Capital accountIII.1.1Change in net worth due to saving and capital transfers accountB.101Change in net worth due to saving and capital transfers III.1.2Acquisition of non-financial assets accountB.9Net lending/net borrowingIII.2Financial accountB.9FNet lending/net borrowingIII.3Other changes in assets accountIII.3.1Other changes in volume of assets accountB.102Changes in net worth, due to other changes in volume of assetsIII.3.2Revaluation accountsB.103Changes in net worth due to nominal holding gains/lossesIII.3.2.1Neutral holding gains/losses accountB.1031Changes in net worth due to neutral holding gains/lossesIII.3.2.2Real holding gains/losses accountB.1032Changes in net worth due to real holding gains/lossesBalance sheetsIV.Balance sheetsIV.1Opening balance sheetB.90Net worthNational worthIV.2Changes in balance sheetB.10Changes in net worth, totalChanges in national worthIV.3Closing balance sheetB.90Net worthNational worthTransaction accounts0.Goods and services account

Rest of the world account (external transactions account)Current accountV.Rest of the world accountV.IExternal account of goods and servicesB.11External balance of goods and servicesExternal balance of goods and servicesV.IIExternal account of primary income and current transfersB.12Current external balanceCurrent external balanceAccumulation accountsV.IIIExternal accumulation accountsV.III.1Capital accountV.III.1.1Changes in net worth due to current external balance and capital transfers accountB.101Changes in net worth due to current external balance and capital transfersV.III.1.2Acquisition of non-financial assets accountB.9Net lending/net borrowingV.III.2Financial accountB.9FNet lending/net borrowingNet lending/net borrowingV.III.3Other changes in assets accountV.III.3.1Other changes in volume of assets accountB.102Changes in net worth, due to other changes in volume of assetsV.III.3.2Revaluation accountsB.103Changes in net worth, due to nominal holding gains/losses Balance sheetsV.IVExternal assets and liabilities accountV.IV.1Opening balance sheetB.90Net worthNet external financial positionV.IV.2Changes in balance sheetB.10Changes in net worthV.IV.3Closing balance sheetB.90Net worthNet external financial position (18) paragraph 9.61 is replaced by the following: 9.61 However, the analytical properties of product-by-product tables and industry-by-industry tables do not differ significantly. The differences between product-by-product tables and industry-by-industry tables are caused by the existence of a generally limited amount of secondary production. In practice, analytical uses of input-output tables implicitly assume an industry technology, no matter how the tables have originally been compiled. Furthermore, in practice, any product-by-product table is a manipulated industry-by-industry table, as it still contains all the KAU and enterprise characteristics of the supply and use tables.; (19) paragraph 10.27 is replaced by the following: 10.27 For transactions in services it is frequently more difficult to specify the characteristics which determine the physical units, and differences of opinion may arise concerning the criteria to be used. This difficulty may concern important industries such as financial intermediation services, wholesale and retail trade, services to enterprises, education, research and development, health or recreation. The choice of physical units for such activities is presented in Handbook on prices and volume measures in national accounts Eurostat, Handbook on prices and volume measures in national accounts, 2016.; . (20) in paragraph 10.56, the second footnote is replaced by the following: Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.; (21) in paragraph 14.06, the second sentence is replaced by the following: FISIM calculations concentrate on subsectors S.122 and S.125; by convention, FISIM are not calculated for the central bank (see paragraph 14.16).; (22) in paragraph 15.27, the text This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issues, is realisable through transferring the asset. is replaced by the following:

This asset (category AN.222) is only recognised if its value, the benefits to the holder in excess of the value accruing to the issuer, is realisable through transferring the asset.; (23) in paragraph 15.31, table 15.4 is replaced by the following: Table 15.4 The recording of the use and purchase of non-financial assets, by type of transaction and flow Type of transaction / other economic flowType of use/purchase and type of asset and type of paymentIntermediate consumption Operating lease of produced assets, e.g. machines and intellectual property rights Regular payments by corporations for the delivery of water FISIM services related to the provision of a financial lease Consumption of fixed capitalOnly for produced assets, and for the economic ownerFinal consumption expenditure Operating lease of consumer durables Purchase of consumer durables, including when financed by a financial lease, or through a hire purchase agreement Purchase of non-financial assetsFixed capital formationPurchase of produced assets, including when financed via a financial leaseAcquisition of natural resources Purchase of a natural resource, including the right to use to extinction Purchase of the right to use a natural resource for an extended period, e.g. a fishing quota Acquisition of other non-produced assets Transferable time-share arrangements Purchase of a contract transferable to a third party Contracts for future production, for example contracts with footballers and writers Payment as property income: rent Resource lease, i.e. payment for short-term use of natural resource Regular payments for the right to extract water Financial lease, i.e. purchase of a non-financial asset financed simultaneously by a loan Income transfer Permits issued by government to undertake a specific activity not dependent on qualifying criteria, or with a disproportionate charge compared to the costs of administering the permit scheme Emission permits issued by the government to control total emissions Other taxes on productionFinancial transaction: loanFinancial lease, i.e. purchase of a non-financial asset financed simultaneously by a loanOther change in volume of assets Exhaustion of natural resources by the owner Illegal logging, fishing or hunting (uncompensated seizure of cultivated assets or natural resources) Change in the price of assetsExpiry of contracts, licences and permits recorded as assets (24) paragraph 15.32 is replaced by the following: 15.32 When governments restrict the number of cars entitled to operate as taxis or limit the number of casinos by issuing permits, for example, they are in effect creating monopoly profits for the approved operators and recovering some of the profits as the fee. Such fees are recorded as other taxes on production. This principle applies to all cases where government issues permits to limit the number of units operating in a particular field where the limit is fixed arbitrarily and is not dependent only on qualifying criteria.; (25) paragraph 15.35 is replaced by the following:

15.35 The permit to undertake specific activities as an asset first appears in the other changes in the volume of assets account. Changes in value, both up and down, are recorded in the revaluation account of the acquirer.; (26) in paragraph 16.67, table 16.1 is replaced by the following: Table 16.1 Non-life insurance UsesResourcesS.1S.15S.14S.13S.12S.11S.11S.12S.13S.14S.15S.1Corresponding entries of theCorresponding entries of theTotalGoods and services accountRest of the world accountTotal economyNPISHsHouseholdsGeneral governmentFinancial corporationsNon-financial corporationsTransactions and balancing itemsNon-financial corporationsFinancial corporationsGeneral governmentHouseholdsNPISHsTotal economyRest of the worldGoods and services accountTotalExternal account00P.62Exports in services0000P.72Imports in services00Production account66P.1Output66640403001P.2Intermediate consumption44Distribution of primary income account666D.441Property income attributable to insurance policy holders50010606Secondary distribution of income account44143031408D.711Net non-life insurance premiums4444444504545D.721Non-life insurance claims60135042345 Use of disposable income account222P.3Final consumption expenditure22Financial balance sheet (opening)74074400925AF.61Non-life insurance technical reserves747474Financial balance sheet (closing)8108104401125AF.61Non-life insurance technical reserves818181Financial transaction70704021F.61Non-life insurance technical reserves777Revaluation account00000000AF.61Non-life insurance technical reserves000 (27) paragraph 17.148 is replaced by the following: 17.148 If government assumes the responsibility for pension provision for the employees of a non-government unit through an explicit transaction, any payment by the non-government unit needs to be recorded as pre-paid social contributions (F.89). There is further discussion of this type of arrangement in paragraphs 20.273 to 20.275.; (28) paragraph 17.165 is replaced by the following: 17.165 The discount rate applied to estimates of future pension benefits in the case of accrued-to-date entitlements is one of the most important assumptions to be made in the modelling of pension schemes, since its accumulated impact over many decades can be very large. The discount rate from a chosen approach may change over time, which would lead to revaluations in the accounts.; (29) in paragraph 18.26, the footnote is replaced by the following: United Nations, International merchandise trade statistics: Concepts and definitions, 2010.; (30) in paragraphs 20.57, 20.63 and 20.65, the words (excluding social security) are replaced by the words (excluding social security funds); (31) in paragraph 20.76, the table is replaced by the following: Total revenue=total taxesD.2 + D.5 + D.91+net social contributionsD.61+total sales of goods and servicesP.11 + P.12 + P.131+other current revenueD.39 + D.4 + D.7+other capital revenueD.92 + D.99 (32) paragraph 20.77 is replaced by the following: 20.77 Total taxes comprise taxes on production and imports (D.2), current taxes on income and wealth, etc. (D.5) and capital taxes (D.91). Net social contributions consist of actual social contributions (employers’ actual social contributions (D.611) and households’ actual social contributions (D.613)), employers’ imputed social contributions (D.612) and households’ social contribution supplements (D.614) less social insurance scheme service charges (D.61SC).;

(33) in paragraph 20.84, box 20.1 is replaced by the following: Box 20.1 — From the ESA central framework to GFS transactions and aggregates ESA resourcesESA GFS revenueP.1Output, of whichMarket output (P.11)Sales of goods and servicesOutput for own final use (P.12)Sales of goods and servicesNon-market output (P.13), of which: Payments for non-market output (P.131) Sales of goods and services Non-market output, other (P.132) Not accounted for in total revenue D.2Taxes on production and imports (receivable)Total taxesD.3Subsidies (receivable)Other current revenueD.4Property incomeOther current revenueD.5Current taxes on income and wealthTotal taxesD.61Net social contributionsNet social contributionsD.7Other current transfersOther current revenueD.91rCapital taxes (receivable)Total taxesD.92rInvestment grants (receivable)Other capital revenueD.99rOther capital transfers (receivable)Other capital revenueESA uses and capital transactionsESA GFS expenditureP.2Intermediate consumptionIntermediate consumptionD.1Compensation of employeesCompensation of employeesD.2Taxes on production and imports (payable)Other current expenditureD.3Subsidies (payable)SubsidiesD.41InterestInterestD.4Property income (excluding D.41)Other current expenditureD.5Current taxes on incomeOther current expenditureD.62Social benefits other than social transfers in kindSocial benefits other than social transfers in kindD.632Social transfers in kind via market producersSocial transfers in kind via market producersD.7Other current transfersOther current expenditureD.8Adjustment for the change in pension entitlementsOther current expenditureP.31Individual consumption expenditure on market outputSocial transfers in kind via market producersP.31Individual consumption expenditure on non-market outputNot accounted for in total expenditureP.32Collective consumption expenditureNot accounted for in total expenditureP.5Gross capital formationCapital expenditureNPAcquisition less disposal of non-produced assetsCapital expenditureD.92pInvestment grant (payable)Capital expenditureD.99pOther capital transfers (payable)Capital expenditure In the ESA central framework, net lending/net borrowing (B.9) is the balancing item of the capital account. The balancing item of general government in the ESA GFS presentation is identical to the net lending/net borrowing (B.9). This box explains why. The ESA central framework The first account is the production account, and therefore the first resource of an institutional sector in the ESA is its output. As the majority of services provided by government are not sold at economically significant prices and so are non-market, government output is measured by convention as the sum of production costs. Similarly, final collective consumption expenditure, consisting of services provided to the community by government such as general services, defence, safety and public order, are measured as the sum of production costs. Also by convention, collective consumption expenditure (P.32) is equal to the actual final consumption (P.4) of government.

Final individual consumption expenditure of households provided directly by government on a non-market basis is also measured by its production costs. As a result, two types of flows are imputed in the ESA accounts of government: (1) on the resources side, the non-market output, other (P.132) recorded in the production account; (2) on the uses side, the actual final consumption (P.4) and the social transfers in kind — non-market production (D.631). They are recorded in the redistribution of income in kind account, and in the use of adjusted disposable income account. Each imputed flow is equal to the sum of actual flows: the production costs. These two types of imputed flows, on the resource side and on the uses side, balance in the ESA sequence of accounts. The ESA GFS presentation of statistics The same basic transaction categories are used in the ESA GFS presentation, but mainly on the basis of actual monetary flows, to obtain the total revenue and the total expenditure of government. Only a selection of imputed flows is taken into account: imputed social contributions and capital transfers in kind. Eliminating from the resources side the non-market output (P.132) to obtain total revenue, and eliminating from the uses side the actual final consumption (P.4=P.32) and the social transfers in kind — non-market production (D.631) to obtain total expenditure, results in the same balancing item: the net lending/net borrowing (B.9). The only social transfers in kind that are accounted for in the GFS aggregate total expenditure of government are social transfers in kind provided to households via market producers (D.632), as they are subject to real payments of government units. Those transactions are also to be added to the sum of production costs (equal to non-market output, other — P.132) to obtain the final consumption expenditure of the general government. P.3 = P.132 + D.632 (34) paragraph 20.90 is replaced by the following: 20.90 Subsidies received by government units consist only of other subsidies on production. When received by producing entities belonging to general government, subsidies on products are included in the valuation of the output and sales at basic prices.; (35) paragraph 20.130 is replaced by the following: 20.130 The repurchase by a unit of a liability is recorded as redemption in liabilities and not as an acquisition of assets. Likewise, at a subsector or sector level, the purchase by a government unit of a liability issued by another unit of the subsector in question will be presented in the consolidated presentation, as redemption of liability by that subsector or sector.; (36) paragraph 20.158 is replaced by the following: 20.158 Taxes or subsidies paid by one government unit or entity to another are not to be consolidated. Taxes or subsidies on products cannot be consolidated in the system because there is no counterpart sector transactor in the ESA for such transactions; the relevant amounts are not separately recognised as expenditure and revenue (respectively) and are instead included in, or excluded from, the value of the intermediate consumption or of the sales.;

(37) paragraph 21.22 is replaced by the following: 21.22 The valuations of assets at fair value not only provide a better picture of the balance sheet than valuations at historic cost but they also generate more data on holding gains/losses.; (38) paragraph 22.13 is replaced by the following: 22.13 In Coicop, 15 main categories are distinguished: (a) food and non-alcoholic beverages; (b) alcoholic beverages, tobacco and narcotics; (c) clothing and footwear; (d) housing, water, electricity, gas and other fuels; (e) furnishings, household equipment and routine household maintenance; (f) health; (g) transport; (h) information and communication; (i) recreation, sport and culture; (j) education services; (k) restaurants and accommodation services; (l) insurance and financial services; (m) personal care, social protection and miscellaneous goods and services; (n) individual consumption expenditure of non-profit institutions serving households (NPISHs); and (o) individual consumption expenditure of general government. The first 13 categories sum up total individual consumption expenditure by households. The last two identify individual consumption expenditure by NPISHs and general government sectors, i.e. their social transfers in kind. Together, all 15 items represent actual final consumption by households.; (39) paragraph 22.14 is replaced by the following: 22.14 The individual consumption expenditure of NPISHs and general government is broken down into five common sub-categories reflecting major policy issues: housing, health, recreation and culture, education, and social protection. These are also Coicop functions for the individual consumption expenditure by households; social protection is a sub-category of category 13, personal care, social protection and miscellaneous goods and services. As a consequence, Coicop also shows for each of these five common sub-categories, the role of private households, government and NPISHs. For example, it can describe the role of government in providing housing, health and education.; (40) paragraph 22.16 is replaced by the following: 22.16 The classification of government expenditure by function (COFOG) is a major tool for describing and analysing government finance. The 10 major divisions distinguished are: (a) general public services; (b) defence; (c) public order and safety; (d) economic affairs; (e) environmental protection; (f) housing and community amenities; (g) health; (h) recreation, culture and religion; (i) education; and (j) social protection. The classification is used to classify individual and collective consumption expenditure by the government. However, it also serves to illustrate the role of other types of expenditure such as subsidies, investment grants and social benefits, for pursuing policy purposes.; (41) Chapter 23 is amended as follows: (a) paragraph 23.05 is replaced by the following: 23.05 Apart from COFOG and Coicop, the functional classifications include also COPNI (classification of the purposes of non-profit institutions serving households) and COPP (classification of outlays of producers by purpose). These classifications are used for functional analysis of the expenditure by corporations, government, households and non-profit institutions serving households and for functional satellite accounts.;

(b) the table inserted under the heading Transactions in products (P) is replaced by the following: P.1OutputP.11Market outputP.119Financial intermediation services indirectly measured (FISIM)P.12Output for own final useP.13Non-market outputP.131Payments for non-market outputP.132Non-market output, otherP.2Intermediate consumptionP.3Final consumption expenditureP.31Individual consumption expenditure P.32Collective consumption expenditureP.4Actual final consumptionP.41Actual individual consumptionP.42Actual collective consumptionP.5Gross capital formation/P.5n net capital formationP.51gGross fixed capital formationP.511Acquisitions less disposals of fixed assetsP.5111Acquisitions of new fixed assetsP.5112Acquisitions of existing fixed assetsP.5113Disposals of existing fixed assetsP.512Costs of ownership transfer on non-produced assetsP.51cConsumption of fixed capital (–)P.51c1Consumption of fixed capital on gross operating surplus (–)P.51c2Consumption of fixed capital on gross mixed income (–)P.51nNet fixed capital formationP.52Changes in inventoriesP.53Acquisitions less disposals of valuablesP.6Exports of goods and servicesP.61Exports of goodsP.62Exports of servicesP.7Imports of goods and servicesP.71Imports of goodsP.72Imports of services (c) the text and the table inserted under the heading Consumer durables are replaced by the following: Consumer durables are coded using X as a prefix plus DHHCE (durable household consumption expenditure) plus a one-digit affix for subgroups and two digits for the items. SNA codesXDHHCE1Furniture and household appliancesXDHHCE11Furniture and furnishingsXDHHCE12Carpets and other floor coveringsXDHHCE13Major household appliances whether electric or notXDHHCE14Major tools and equipment for house and gardenXDHHCE2Personal transport equipmentXDHHCE21Motor carsXDHHCE22MotorcyclesXDHHCE23BicyclesXDHHCE24Animal drawn vehicles XDHHCE3Recreational and entertainment goodsXDHHCE31Telephone and telefax equipmentXDHHCE32Equipment for the reception, recording and reproduction of sound and picturesXDHHCE33Photographic and cinematographic equipment and optical instrumentsXDHHCE34Information processing equipmentXDHHCE35Major durables for outdoor recreationXDHHCE36Musical instruments and major durables for indoor recreationXDHHCE4Other durable goodsXDHHCE41Jewellery, clocks and watchesXDHHCE42Therapeutic medical appliances and equipment (d) the table inserted under the heading CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop) is replaced by the following: 01-13 Individual consumption expenditure of households 01Food and non-alcoholic beverages01.1Food01.2Non-alcoholic beverages01.3Services for processing primary goods for food and non-alcoholic beverages02Alcoholic beverages, tobacco and narcotics02.1Alcoholic beverages02.2Alcohol production services02.3Tobacco02.4Narcotics03Clothing and footwear03.1Clothing03.2Footwear04Housing, water, electricity, gas and other fuels04.1Actual rentals for housing04.2Imputed rentals for housing04.3Maintenance, repair and security of the dwelling04.4Water supply and miscellaneous services relating to the dwelling04.5Electricity, gas and other fuels05Furnishings, household equipment and routine household maintenance05.1Furniture, furnishings, and loose carpets05.2Household textiles

05.3Household appliances05.4Glassware, tableware and household utensils05.5Tools and equipment for house and garden05.6Goods and services for routine household maintenance06Health06.1Medicines and health products06.2Outpatient care services06.3Inpatient care services06.4Other health services07Transport07.1Purchase of vehicles07.2Operation of personal transport equipment07.3Passenger transport services07.4Transport services of goods08Information and communication08.1Information and communication equipment08.2Software excluding games08.3Information and communication services09Recreation, sport and culture09.1Recreational durables09.2Other recreational goods09.3Garden products and pets09.4Recreational services09.5Cultural goods09.6Cultural services09.7Newspapers, books and stationery09.8Package holidays10Education services10.1Early childhood and primary education10.2Secondary education10.3Post-secondary non-tertiary education10.4Tertiary education10.5Education not definable by level11Restaurants and accommodation services11.1Food and beverage serving services11.2Accommodation services12Insurance and financial services12.1Insurance12.2Financial services 13Personal care, social protection and miscellaneous goods and services13.1Personal care13.2Other personal effects13.3Social protection13.9Other services14Individual consumption expenditure of non-profit institutions serving households (NPISHs)14.1Housing14.2Health14.3Recreation and culture14.4Education14.5Social protection14.6Other services15Individual consumption expenditure of general government15.1Housing15.2Health15.3Recreation and culture15.4Education15.5Social protection

Annex

ANNEX II .

Annex

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 t = reference period (year or quarter). For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases. (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) 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. Table NoSubject of the tablesDeadline t + months (days where specified) after the reference periodPeriod covered1FFlash estimates of GDP and employment — quarterly voluntary transmissionsDates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 daysThe latest reported quarter1QNational accounts main aggregates — quarterly2/(3)1995Q1 onwards1ANational accounts main aggregates — annual2/(3)/91995 onwards2Main aggregates of general government and its subsectors — annual3/91995 onwards3Main aggregates by economic activity — annual9/211995 onwards5Household final consumption expenditure by purpose — annual91995 onwards6Financial accounts by sector (transactions) — annual4/91995 onwards7Balance sheets for financial assets and liabilities by sector — annual4/91995 onwards8Non-financial accounts by sector — annual91995 onwards801Non-financial accounts by sector — quarterly – non-adjusted85 days/(3)1999Q1 onwards801SANon-financial accounts by sector — quarterly – seasonally and calendar adjusted data85 days + 3 working days1999Q1 onwards9Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification — annual91995 onwards

10Main aggregates by region, NUTS levels 2 and 3 — annual12/242000 onwards11General government expenditure by function (COFOG) — annual111995 onwards13Household accounts by region, NUTS level 2 — annual242000 onwards15Supply table at basic prices, including transformation into purchasers’ prices — annual362010 onwards16Use table at purchasers’ prices — annual362010 onwards17Symmetric input-output table at basic prices — five-yearly362010 onwards20Fixed assets by economic activity and by asset (stocks) — annual242000 onwards22Gross fixed capital formation by economic activity and by asset (transactions) — annual9/241995 onwards25Non-financial accounts of general government — quarterly32002Q1 onwards26Balance sheets for non-financial assets — annual241995 onwards27Financial accounts and balance sheets of general government — quarterly85 days/31999Q1 onwards28General government gross debt (Maastricht debt) — quarterly32000Q1 onwards28AGeneral government gross debt (Maastricht debt) structure — annual100 days/283 daysPrevious 4 reference years29Accrued-to-date pension entitlements in social insurance — three-yearly242012 onwards 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.

1. 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
2. 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.
3. 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.1g 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. CodeList of variables Q data t+2/(3) months A data t+2/(3)/9 months BreakdownUnitB.1gGross domestic product at market pricesxxCUP, PYP, CLVMain output aggregatesB.1gGross value added at basic pricesxxA10CUP, PYP, CLVD.21 – D.31Taxes less subsidies on productsxxCUP, PYP, CLVD.21Taxes on productsot+9CUP, PYP, CLVD.31Subsidies on productsot+9CUP, PYP, CLV Main expenditure aggregatesB.1gGross domestic product at market pricesxxCUP, PYP, CLVP.3_S.1Total final consumption expenditurexxCUP, PYP, CLVP.3_S.14Household final consumption expenditure (domestic concept)xxCUP, PYP, CLVOf whichBreakdowns by durability (DUR) Durable goods xxDURCUP, PYP, CLV Other goods and services xxDURCUP, PYP, CLV

Semi-durable goods xxDURCUP, PYP, CLV

• - Non-durable goods xxDURCUP, PYP, CLV

Services xxDURCUP, PYP, CLVP.3_S.1MFinal consumption expenditure of households and NPISHs (national concept)xxCUP, PYP, CLVP.3_S.14Household final consumption expenditure (national concept)xxCUP, PYP, CLVP.3_S.15Final consumption expenditure of NPISHsxxCUP, PYP, CLVP.3_S.13General government final consumption expenditurexxCUP, PYP, CLVP.31_S.13General government individual consumption expenditurexxCUP, PYP, CLVP.32_S.13General government collective consumption expenditurexxCUP, PYP, CLVP.41Actual individual consumptionxxCUP, PYP, CLVP.5Gross capital formationxxCUP, PYP, CLVP.51gGross fixed capital formationxxCUP, PYP, CLVOf whichBreakdowns by asset type (AN_F6)AN.111DwellingsxxAN_F6CUP, PYP, CLVAN.112Other buildings and structuresxxAN_F6CUP, PYP, CLV

AN.113 + AN.114Machinery and equipment + weapon systemsxxAN_F6CUP, PYP, CLVAN.1131Transport equipmentxxAN_F6CUP, PYP, CLVAN.1132ICT equipmentot+9AN_F6CUP, PYP, CLVAN.1139 + AN.114Other machinery and equipment + weapon systemsooAN_F6CUP, PYP, CLVAN.115Cultivated biological resourcesxxAN_F6CUP, PYP, CLVAN.117Intellectual property productsxxAN_F6CUP, PYP, CLVP.52Changes in inventoriesxxCUP, PYPP.53Acquisitions less disposals of valuablesxxCUP, PYPP.6Exports of goods (fob) and servicesxxGEOCUP, PYP, CLVP.61Exports of goodsooGEOCUP, PYP, CLVP.62Exports of servicesooGEOCUP, PYP, CLVP.7Imports of goods (fob) and servicesxxGEOCUP, PYP, CLVP.71Imports of goodsooGEOCUP, PYP, CLVP.72Imports of servicesooGEOCUP, PYP, CLVB.11External balance of goods and servicesxxCUP, PYPB.111External balance of goodsooCUP, PYPB.112External balance of servicesooCUP, PYPMain income aggregatesB.2g + B.3gGross operating surplus and gross mixed incomexxCUPD.2 – D.3Taxes on production and imports less subsidiesxxCUPD.2Taxes on production and importsxxCUPD.3SubsidiesxxCUPD.1Compensation of employees working in resident production (domestic concept)xxA10CUPD.11Wages and salariesxxA10CUPD.12Employers’ social contributionsxxA10CUP 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) xxPSEMP_NC Employment of residents (national concept) xxPSEEM_NC Resident employees (national concept) xxPSESE_NC Self-employed residents (national concept) xxPSEMPEmployment in resident production units (domestic concept)xxA10PS, HWooA10JB, FTEEEMEmployees in resident production units (domestic concept)xxA10PS, HWooA10JB, FTEESESelf-employed in resident production units (domestic concept)xxA10PS, HWooA10JB, 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/quarterCodeBreakdowns by counterpart areaCUPPYPCLVS.21Member States, including institutions and bodies of the European Union2008/Q12012/Q12012/Q1S.2IEuro area (Member States and institutions of the euro area)2008/Q12012/Q12012/Q1S.21 – S.2IIntra-EU extra euro area (Member States and institutions not belonging to the euro area)2008/Q12012/Q12012/Q1S.212Institutions and bodies of the European UnionoooS.22Extra-EU2008/Q12012/Q12012/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).

CodeFlash estimatesPeriodicityBased onB.1gGross domestic product at market pricesQVolumeEMPTotal employment in resident production unitsQPersons Table 2 Main aggregates of general government and its subsectors — annual 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). 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. CodeTransactionNotesP.1OutputP.11 + P.12Market output and output for own final useP.11Market outputvoluntaryP.12Output for own final usevoluntaryP.12_GFSM_D.1Output 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.2Output for own final use, cost attributable to intermediate consumption (GFSM purpose)voluntary; see P.12_GFSM_D.1P.12_GFSM_P.51cOutput for own final use, cost attributable to consumption of fixed capital (GFSM purpose)voluntary; see P.12_GFSM_D.1P.13Non-market outputP.131Payments for non-market outputMemo: own resource collection costscompulsory for S.13 from reference year 2004 onwards, voluntary for subsectorsP.132Non-market output, otherP.11 + P.12 + P.131Market output, output for own final use and payments for non-market outputP.2Intermediate consumptionB.1gValue added, grossP.51cConsumption of fixed capitalB.1nValue added, netD.1Compensation of employees, expenditureD.11Wages and salaries, expenditurevoluntaryD.12Employers’ social contributions, expenditurevoluntaryD.29pOther taxes on production, expenditureD.39rOther subsidies on production, revenueto be reported with a positive signD.3r_S.212Subsidies, revenue from the institutions and bodies of the European Unioncompulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectorsB.2nOperating surplus, netD.2rTaxes on production and imports, revenuealso to be transmitted for S.212 (compulsory from reference year 2004 onwards)

D.21rTaxes on products, revenuealso to be transmitted for S.212 (compulsory from reference year 2004 onwards)D.211rValue added type taxes (VAT), revenueD.29rOther taxes on production, revenuealso to be transmitted for S.212 (compulsory from reference year 2004 onwards)D.4rProperty income, revenueD.41rInterest, revenueD.41GrTotal interest before FISIM allocation, revenuevoluntaryD.42r + D.43r + D.44r + D.45rOther property income, revenueD.42rDistributed income of corporations, revenuevoluntaryD.43rReinvested earnings on FDI, revenuevoluntaryD.44rOther investment income, revenuevoluntaryD.45rRent, revenuevoluntaryD.3pSubsidies, expenditureto be reported with a positive signD.31pSubsidies on products, expenditureto be reported with a positive signD.39pOther subsidies on production, expenditureto be reported with a positive signD.4pProperty income, expenditureD.4p_S.1311of which, to subsector central government (S.1311)D.4p_S.1312of which, to subsector state government (S.1312)D.4p_S.1313of which, to subsector local government (S.1313)D.4p_S.1314of which, to subsector social security funds (S.1314)D.41pInterest, expenditureD.41GpTotal interest before FISIM allocation, expenditurevoluntaryD.42p + D.43p + D.44p + D.45pOther property income, expenditureD.42pDistributed income of corporations, expenditurevoluntaryD.43pReinvested earnings on FDI, expenditurevoluntaryD.44pOther investment income, expenditurevoluntaryD.45pRent, expenditurevoluntary B.5nBalance of primary incomes, netD.5rCurrent taxes on income, wealth etc., revenueD.51rTaxes on income, revenuevoluntaryD.51a + D.51c1Taxes on individual or household income including holding gains, revenuevoluntaryD.51b + D.51c2Taxes on the income or profits of corporations including holding gains, revenuevoluntaryD.59rOther current taxes, revenuevoluntaryD.61rNet social contributions, revenueD.611rEmployers’ actual social contributions, revenueD.613rHouseholds’ actual social contributions, revenueD.7rOther current transfers, revenueD.7r_S.212Other current transfers, revenue, from the institutions and bodies of the European Unioncompulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13D.71rNet non-life insurance premiums, revenuevoluntaryD.72rNon-life insurance claims, revenuevoluntaryD.73rCurrent transfers within general government, revenuevoluntaryD.74rCurrent international cooperation, revenuevoluntaryD.74r_S.212Current international cooperation, revenue, from the institutions and bodies of the European Unioncompulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13D.75rMiscellaneous current transfers, revenuevoluntaryD.76rVAT- and GNI-based EU own resources, revenuewhen used, compulsory at S.13 level from reference year 2004 onwardsD.5pCurrent taxes on income, wealth etc., expenditureD.62pSocial benefits other than social transfers in kind, expenditureD.621pSocial security benefits in cash, expenditurevoluntaryD.622pOther social insurance benefits, expenditurevoluntaryD.623pSocial assistance benefits in cash, expenditurevoluntary

D.62p COFOG 10.2Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2voluntaryD.62p COFOG 10.3Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3voluntaryD.62p COFOG 10.5Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5voluntaryD.632pSocial transfers in kind — purchased market production, expenditureD.62p + D.632pSocial benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditureD.7pOther current transfers, expenditureD.7p_S.1311of which, to subsector central government (S.1311)D.7p_S.1312of which, to subsector state government (S.1312)D.7p_S.1313of which, to subsector local government (S.1313)D.7p_S.1314of which, to subsector social security funds (S.1314)D.71pNet non-life insurance premiums, expenditurevoluntaryD.72pNon-life insurance claims, expenditurevoluntaryD.73pCurrent transfers within general government, expenditurevoluntaryD.74pCurrent international cooperation, expenditurevoluntaryD.74p_S.212Current international cooperation, expenditure, to the institutions and bodies of the European Unioncompulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13D.75pMiscellaneous current transfers, expenditurevoluntaryD.76pVAT- and GNI-based EU own resources, expenditurecompulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13B.6nDisposable income, netP.3Final consumption expenditureP.31Individual consumption expenditure P.32Collective consumption expenditureD.8Adjustment for the change in pension entitlementsB.8gSaving, grossB.8nSaving, netD.9rCapital transfers, revenueD.9r_S.2Capital transfers, revenue, from the rest of the worldvoluntaryD.9r_S.212Capital transfers, revenue, from the institutions and bodies of the European Unioncompulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13D.91rCapital taxes, revenueD.92r + D.99rInvestment grants and other capital transfers, revenueD.92rInvestment grants, revenuevoluntaryD.99rOther capital transfers, revenuevoluntaryD.9pCapital transfers, expenditureD.9p_S.1311of which, to subsector central government (S.1311)D.9p_S.1312of which, to subsector state government (S.1312)D.9p_S.1313of which, to subsector local government (S.1313)D.9p_S.1314of which, to subsector social security funds (S.1314)D.9p_S.2Capital transfers, expenditure, to the rest of the worldvoluntaryD.9p_S.212Capital transfers, expenditure, to the institutions and bodies of the European Unioncompulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13D.92pInvestment grants, expenditureD.99pOther capital transfers, expenditurevoluntaryP.5Gross capital formationP.51gGross fixed capital formationP.52 + P.53Changes in inventories and acquisitions less disposals of valuablesNPAcquisitions less disposals of non-financial non-produced assetsP.5 + NPGross capital formation and acquisitions less disposals of non-financial non-produced assetsB.9Net lending (+) / net borrowing (-)

TETotal expenditureTRTotal revenueD.995Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectedD.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.PTCTotal 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). TCPayable 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 personsvoluntary, in thousandsAN.1Produced non-financial assetsvoluntaryAN.11Fixed assetsvoluntaryAN.12 + AN.13Inventories and valuablesvoluntaryAN.2Non-produced non-financial assetsvoluntaryAN.21Natural resourcesvoluntaryAN.22Contracts, leases and licencesvoluntary 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 A21 (including total economy and A10) and at t+21 months for A64 (including A38). These breakdowns are compulsory (x); A88 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. CodeList of variablest+9 monthst+21 months CUP 1995 PYP 1996 CLV 1995 P.1Output at basic prices by industryA21A64xooP.2Intermediate consumption at purchaser’s prices by industryA21A64xoo B.1gGross value added at basic prices by industryA21A64xxxP.51cConsumption of fixed capital by industryA21A64xxxB.2n + B.3nNet operating surplus and net mixed incomeA21A64xD.29 – D.39Other taxes on production less other subsidies on productionA21A64xD.1Compensation of employees by industryA21A64xD.11Wages and salariesA21A64x 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 A21 (including total economy and A10) and at t+21 months for A64 for PS and A38 for HW; A88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o). CodeList of variables t+9 months A21 PS/HW 1995 t+21 months A64 PS 1995 t+21 months A38 HW 1995 JBFTEEMPTotal employment (DC)xxxooEEMEmployees (DC)xxxooESESelf-employed (DC)xxxoo 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).

CodeList of variablesConceptUnitP.31_S.14Final consumption expenditure of resident and non-resident households on the economic territoryDomestic – DCCUP, PYP, CLVOf whichCoicop breakdownsDomestic – DCCUP, PYP, CLVP.33Final consumption expenditure of resident households in the rest of the worldCUP, PYP, CLVP.34Final consumption expenditure of non-resident households on the economic territoryCUP, PYP, CLVP.31_S.14Final consumption expenditure of resident households on the economic territory and abroadNational – NCCUP, 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). Only for transactions in financial instruments’ but not meaningful for changes in volume, revaluation of financial instruments’ and counterpart sector information. Table 6ConsolidatedNon-consolidatedTransactionsmandatorymandatoryOther changes in volumevoluntarymandatoryRevaluation accountsvoluntarymandatoryCounterpart informationvoluntary

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 instrumentsS.1S.11S.12S.121 + S.122 + S.123S.121S.122 + S.123S.124S.125 + S.126 + S.127S.128 + S.129S.13S.1311S.1312S.1313S.1314S.14 + S.15S.14S.15S.2AssetsF.ATotal financial assetsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.1Monetary gold and special drawing rights (SDRs)xra_ocvxra_ocvxt+4xxra_ocvxxxxxra_ocvF.11Monetary goldxt+4xt+4xt+4xxt+4xxxxxt+4F.12SDRsxt+4xt+4xt+4xxt+4xxxxxt+4F.2Currency and depositsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.21Currencyxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4 F.22Transferable depositsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.221Interbank positionsooooooooooooooooooF.229Other transferable depositsooooooooooooooooooF.29Other depositsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.3Debt securitiesxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.31Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.32Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.4Loansxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.41Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.42Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.5Equity and investment fund shares or unitsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.51Equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.511Listed sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.512Unlisted sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.519Other equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.52Investment fund shares or unitsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.521Money market fund shares or units (MMFs)oooooooooooooooooo F.522Non-MMF investment fund shares or unitsooooooooooooooooooF.6Insurance, pension and standardised guarantee schemesxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.61Non-life insurance technical reservesxxxxxxxxxxxxxxxx2012x2012xF.62Life insurance and annuity entitlementsxxxxxxxxxxxxxxxx2012xF.63 + F.64 + F.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsxxxxxxxxxxxxxxxx2012x2012xF.63Pension entitlementsoooooooooooF.64Claims of pension funds on pension managersooooooooooooooooooF.65Entitlements to non-pension benefitsooooooooooooooooooF.66Provisions for calls under standardised guaranteesxxxxxxxxxxxxxxxxxx F.7Financial derivatives and employee stock optionsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.71Financial derivativesooooooooooooooooooF.711OptionsooooooooooooooooooF.712ForwardsooooooooooooooooooF.72Employee stock optionsooooF.8Other accounts receivablexra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.81Trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.89Other accounts receivable, excluding trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4LiabilitiesF.LTotal financial liabilitiesxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.1Monetary gold and special drawing rights (SDRs)xra_ocvxra_ocvxt+4xxra_ocvxxxxxra_ocv

F.11Monetary goldxt+4xt+4xt+4xxt+4xxxxxt+4F.12SDRsxt+4xt+4xt+4xxt+4xxxxxt+4F.2Currency and depositsxra_ocvxra_ocvxra_ocvxt+4xxxt+4xra_ocvxxxxxra_ocvF.21Currencyxt+4xt+4xt+4xxxt+4xt+4xxxxxt+4F.22Transferable depositsxt+4xt+4xt+4xt+4xxxt+4xt+4xxxxxt+4F.221Interbank positionsoooooooooooooF.229Other transferable depositsoooooooooooooF.29Other depositsxt+4xt+4xt+4xt+4xxxt+4xt+4xxxxxt+4F.3Debt securitiesxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.31Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.32Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.4Loansxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.41Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.42Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.5Equity and investment fund shares or unitsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocv F.51Equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.511Listed sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.512Unlisted sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.519Other equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4F.52Investment fund shares or unitsxt+4xt+4xt+4xxxxt+4xxxxxt+4F.521Money market fund shares or units (MMFs)ooooooooooF.522Non-MMF investment fund shares or unitsooooooooooF.6Insurance, pension and standardised guarantee schemesxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.61Non-life insurance technical reservesxxxxxxxxxxxxxxxF.62Life insurance and annuity entitlementsxxxxxxxxxxxxxxF.63 + F.64 + F.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsxxxxxxxxxxxxxxxx2012x2012x F.63Pension entitlementsooooooooooooooooooF.64Claims of pension funds on pension managersoooooooooooooooF.65Entitlements to non-pension benefitsoooooooooooooooooF.66Provisions for calls under standardised guaranteesxxxxxxxxxxxxxxxF.7Financial derivatives and employee stock optionsxra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.71Financial derivativesooooooooooooooooooF.711OptionsooooooooooooooooooF.712ForwardsooooooooooooooooooF.72Employee stock optionsoooooooooooooooooF.8Other accounts payablexra_ocvxra_ocvxra_ocvxt+4xxxxt+4xt+4xra_ocvxxxxxra_ocvxncxncxra_ocvF.81Trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4 F.89Other accounts payable excluding trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4(B.9F)Net financial transactionsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4Legend:xmandatory at t+9 monthsovoluntaryxt+4mandatory at t+4 monthsxra_ocvmandatory 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 monthsxncmandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 monthsx2012voluntary for reference years before 2012; mandatory for reference years from 2012 onwardsnon-relevant cells

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). Counterpart sector information not relevant for this item. Table 7ConsolidatedNon-consolidatedStocksmandatorymandatoryCounterpart informationvoluntary

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 instrumentsS.1S.11S.12S.121 + S.122 + S.123S.121S.122 + S.123S.124S.125 + S.126 + S.127S.128 + S.129S.13S.1311S.1312S.1313S.1314S.14 + S.15S.14S.15S.2AssetsAF.ATotal financial assetsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.1Monetary gold and special drawing rights (SDRs)xt+4xt+4xt+4xxt+4xxxxxt+4AF.11Monetary goldxt+4xt+4xt+4xxt+4xxxxxt+4AF.12SDRsxt+4xt+4xt+4xxt+4xxxxxt+4AF.2Currency and depositsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.2Of which: Domestic currencyoooooooooooooooooo AF.21Currencyxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.22Transferable depositsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.221Interbank positionsooooooooooooooooooAF.229Other transferable depositsooooooooooooooooooAF.29Other depositsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.3Debt securitiesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.3Of which: Domestic currencyooooooooooooooooooAF.31Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.32Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.32With remaining maturity of one year or lessooooooooooooooooooAF.32With remaining maturity of more than one yearooooooooooooooooooAF.4Loansxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.4Of which: Domestic currencyooooooooooooooooooAF.4M2Of which: Non-performing loansoooooooooooooooooo AF.41Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.4DOf which: Repurchase agreements, securities lending and margin lendingooooooooooooooooooAF.42Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.42With remaining maturity of one year or lessooooooooooooooooooAF.42With remaining maturity of more than one yearooooooooooooooooooAF.5Equity and investment fund shares or unitsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.5Of which: Domestic currencyooooooooooooooooooAF.51Equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.511Listed sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.512Unlisted sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.519Other equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.52Investment fund shares or unitsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4 AF.521Money market fund shares or units (MMFs)ooooooooooooooooooAF.522Non-MMF investment fund shares or unitsooooooooooooooooooAF.6Insurance, pension and standardised guarantee schemesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.6Of which: Domestic currencyooooooooooooooooooAF.61Non-life insurance technical reservesxxxxxxxxxxxxxxxx2012x2012xAF.62Life insurance and annuity entitlementsxxxxxxxxxxxxxxxx2012xAF.63 + AF.64 + AF.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsxxxxxxxxxxxxxxxx2012x2012xAF.63Pension entitlementsooooooooooo

AF.64Claims of pension funds on pension managersooooooooooooooooooAF.65Entitlements to non-pension benefitsooooooooooooooooooAF.66Provisions for calls under standardised guaranteesxxxxxxxxxxxxxxxx2012x2012xAF.7Financial derivatives and employee stock optionsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.7Of which: Domestic currencyooooooooooooooooooAF.71Financial derivativesooooooooooooooooooAF.711OptionsooooooooooooooooooAF.712ForwardsooooooooooooooooooAF.72Employee stock optionsooooAF.8Other accounts receivablext+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.8Of which: Domestic currencyoooooooooooooooooo AF.81Trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.89Other accounts receivable, excluding trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4LiabilitiesAF.LTotal financial liabilitiesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.1Monetary gold and special drawing rights (SDRs)xt+4xt+4xt+4xxt+4xxxxxt+4AF.11Monetary goldxt+4xt+4xt+4xxt+4xxxxxt+4AF.12SDRsxt+4xt+4xt+4xxt+4xxxxxt+4AF.2Currency and depositsxt+4xt+4xt+4xt+4xxxt+4xt+4xxxxxt+4AF.2Of which: Domestic currencyoooooooooooooAF.21Currencyxt+4xt+4xt+4xxxt+4xt+4xxxxxt+4AF.22Transferable depositsxt+4xt+4xt+4xt+4xxxt+4xt+4xxxxxt+4AF.221Interbank positionsooooooooooooo AF.229Other transferable depositsoooooooooooooAF.29Other depositsxt+4xt+4xt+4xt+4xxxt+4xt+4xxxxxt+4AF.3Debt securitiesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.3Of which: Domestic currencyooooooooooooooooooAF.31Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.31Of which: Nominal valueooooooooooooooooooAF.32Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.32Of which: Nominal valueooooooooooooooooooAF.32With remaining maturity of one year or lessooooooooooooooooooAF.32With remaining maturity of more than one yearooooooooooooooooooAF.4Loansxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.4Of which: Domestic currencyoooooooooooooooooo AF.4M2Of which: Non-performing loansooooooooooooooooooAF.41Short-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.4DOf which: Repurchase agreements, securities lending and margin lendingooooooooooooooooooAF.42Long-termxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.42With remaining maturity of one year or lessooooooooooooooooooAF.42With remaining maturity of more than one yearooooooooooooooooooAF.5Equity and investment fund shares or unitsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.5Of which: Domestic currencyooooooooooooooooooAF.51Equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.511Listed sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.512Unlisted sharesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4 AF.519Other equityxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.52Investment fund shares or unitsxt+4xt+4xt+4xxxxt+4xxxxxt+4AF.521Money market fund shares or units (MMFs)ooooooooooAF.522Non-MMF investment fund shares or unitsooooooooooAF.6Insurance, pension and standardised guarantee schemesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.6Of which: Domestic currencyooooooooooooooooooAF.61Non-life insurance technical reservesxxxxxxxxxxxxxxxAF.62Life insurance and annuity entitlementsxxxxxxxxxxxxxxAF.63 + AF.64 + AF.65Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefitsxxxxxxxxxxxxxxxx2012x2012x

AF.63Pension entitlementsooooooooooooooooooAF.64Claims of pension funds on pension managersoooooooooooooooAF.65Entitlements to non-pension benefitsoooooooooooooooooAF.66Provisions for calls under standardised guaranteesxxxxxxxxxxxxxxxAF.7Financial derivatives and employee stock optionsxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.7Of which: Domestic currencyooooooooooooooooooAF.71Financial derivativesooooooooooooooooooAF.711OptionsooooooooooooooooooAF.712ForwardsooooooooooooooooooAF.72Employee stock optionsoooooooooooooooooAF.8Other accounts payablext+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4 AF.8Of which: Domestic currencyooooooooooooooooooAF.81Trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4AF.89Other accounts payable excluding trade credits and advancesxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4(BF.90)Net financial worthxt+4xt+4xt+4xt+4xxxxt+4xt+4xt+4xxxxxt+4xncxncxt+4Legend:xmandatory at t+9 monthsovoluntaryxt+4mandatory at t+4 monthsxncmandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 monthsx2012voluntary for reference years before 2012; mandatory for reference years from 2012 onwardsnon-relevant cells 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. Consolidated between subsectors of general government (S.13). The breakdown is to represent the actual composition at the end of the latest reference period (fixed composition). CodeTransactions and balancing itemsSectors I Production account/External account of goods and services

ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.1Outputxxxxxx2012x2012(P.11 + P.12 + P.131)Market output, output for own final use and payments for non-market outputxP.11Market outputxxxxxx2012x2012P.12Output for own final usexxxxxx2012x2012P.13Non-market outputxxxx2012P.7Imports of goods and servicesxP.71Imports of goodsxP.72Imports of servicesxP.72FImports of FISIMo(D.21 – D.31)Taxes less subsidies on productsxxUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.2Intermediate consumptionxxxxxx2012x2012 P.6Exports of goods and servicesxP.61Exports of goodsxP.62Exports of servicesxP.62FExports of FISIMoB.1gValue added, gross / gross domestic productxxxxxx2012x2012xB.11External balance of goods and servicesxP.51cConsumption of fixed capitalxxxxxx2012x2012B.1nValue added, net / net domestic productxxxxxx2012x2012x II.1.1 Generation of income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.1gValue added, gross / gross domestic productxxxxxx2012x2012xD.3Subsidiesxxxxxx2012x2012xD.31Subsidies on productsxxD.39Other subsidies on productionxxxxxx2012x2012UsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.1Compensation of employeesxxxxxx2012x2012D.11Wages and salariesxxxxxx2012x2012D.12Employers’ social contributionsxxxxxx2012x2012D.2Taxes on production and importsxxxxxx2012x2012xD.21Taxes on productsxxD.29Other taxes on productionxxxxxx2012x2012(B.2g + B.3g)Operating surplus, gross, plus mixed income, grossxxxxxx2012x2012 B.2gOperating surplus, grossxxx2012B.3gMixed income, grossxxx2012 II.1.2 Allocation of primary income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2(B.2g + B.3g)Operating surplus, gross, plus mixed income, grossxxxxxx2012x2012B.2gOperating surplus, grossxxx2012B.3gMixed income, grossxxx2012D.1Compensation of employeesxxx2012xD.11Wages and salariesxxx2012xD.12Employers’ social contributionsxxx2012xD.2Taxes on production and importsxxxD.21Taxes on productsxxxD.211Value added type taxes (VAT)xxxD.212Taxes and duties on imports excluding VATxxxD.214Taxes on products, except VAT and import taxesxxxD.29Other taxes on productionxxxD.4Property incomexxxxxx2012x2012xD.41Interestxxxxxx2012x2012xD.42Distributed income of corporationsxxxxxx2012x2012xD.421DividendsooooooooD.422Withdrawals from the income of quasi-corporationsoooooooo D.43Reinvested earnings on foreign direct investment (FDI)xxxxxx2012x2012xD.43S2IReinvested earnings on intra euro area FDI (only for euro area Member States)x2012x2012D.43S2XReinvested earnings on extra euro area FDI (only for euro area Member States)x2012x2012D.43S21Reinvested earnings on intra-EU FDIx2012x2012D.43S22Reinvested earnings on extra-EU FDIx2012x2012D.44Other investment incomexxxxxx2012x2012xD.441Investment income attributable to insurance policy holdersx2012x2012x2012x2012x2012x2012x2012x2012D.442Investment income payable on pension entitlementsx2012x2012x2012x2012x2012x2012x2012x2012D.443Investment income attributable to collective investment fund shareholdersx2012x2012x2012x2012x2012x2012x2012x2012D.45Rentxxxxxx2012x2012xB.4gEntrepreneurial income, grossoxxooooD.41gTotal interest before FISIM allocationxxxxxx2012x2012xUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.1Compensation of employeesxD.11Wages and salariesxD.12Employers’ social contributionsxD.3SubsidiesxxxD.31Subsidies on productsxxx

D.39Other subsidies on productionxxxD.4Property incomexxxxxx2012x2012xD.41Interestxxxxxx2012x2012xD.42Distributed income of corporationsxxxxxD.421DividendsoooooD.422Withdrawals from the income of quasi-corporationsooooD.43Reinvested earnings on foreign direct investment (FDI)xxxxx2012x2012xD.43S2IReinvested earnings on intra euro area FDI (only for euro area Member States)x2012x2012D.43S2XReinvested earnings on extra euro area FDI (only for euro area Member States)x2012x2012D.43S21Reinvested earnings on intra-EU FDIx2012x2012D.43S22Reinvested earnings on extra-EU FDIx2012x2012D.44Other investment incomexxxxxx2012x2012xD.441Investment income attributable to insurance policy holdersx2012x2012x2012x2012x2012x2012x2012x2012D.442Investment income payable on pension entitlementsx2012x2012x2012x2012x2012x2012x2012x2012D.443Investment income attributable to collective investment fund shareholdersx2012x2012x2012x2012x2012x2012x2012x2012D.45Rentxxxxxx2012x2012xB.5gBalance of primary incomes, gross / national income, grossxxxxxx2012x2012D.41gTotal interest before FISIM allocationxxxxxx2012x2012x II.2 Secondary distribution of income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.5gBalance of primary incomes, gross / national income, grossxxxxxx2012x2012D.5Current taxes on income, wealth, etc.xxxD.51Taxes on incomexxxD.59Other current taxesxxxD.6Social contributions and benefitsxxxxxx2012x2012xD.61Net social contributionsxxxxxx2012x2012xD.611Employers’ actual social contributionsx2012x2012x2012x2012x2012x2012x2012x2012D.612Employers’ imputed social contributionsx2012x2012x2012x2012x2012x2012x2012x2012D.613Households’ actual social contributionsx2012x2012x2012x2012x2012x2012x2012x2012D.614Households’ social contribution supplementsx2012x2012x2012x2012x2012x2012x2012x2012D.61SCSocial insurance scheme service chargesx2012x2012x2012x2012x2012x2012x2012x2012D.62Social benefits other than social transfers in kindxxx2012xD.63Social transfers in kindxxx2012D.631Social transfers in kind – non-market productionoooD.632Social transfers in kind – purchased market productionoooD.7Other current transfersxxxxxx2012x2012xD.71Net non-life insurance premiumsxxxxD.72Non-life insurance claimsxxxxxx2012x2012x D.74Current international cooperationxxxD.74AOf which: payable to/receivable by institutions and bodies of the European UnionxD.75Miscellaneous current transfersxxxxxx2012x2012xD.76VAT- and GNI-based EU own resourcesxUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.5Current taxes on income, wealth, etc.xxxxxx2012x2012xD.51Taxes on incomexxxxxx2012xD.59Other current taxesxxxxxx2012x2012xD.6Social contributions and benefitsxxxxxx2012x2012xD.61Net social contributionsxxx2012xD.611Employers’ actual social contributionsx2012x2012x2012x2012D.612Employers’ imputed social contributionsx2012x2012x2012x2012D.613Households’ actual social contributionsx2012x2012x2012x2012D.614Households’ social contribution supplementsx2012x2012x2012x2012D.61SCSocial insurance scheme service chargesx2012x2012x2012x2012D.62Social benefits other than social transfers in kindxxxxxx2012x2012xD.63Social transfers in kindxxxx2012D.631Social transfers in kind – non-market productionoxoo

D.632Social transfers in kind – purchased market productionoxooD.7Other current transfersxxxxxx2012x2012xD.71Net non-life insurance premiumsxxxxxx2012x2012xD.72Non-life insurance claimsxxxxD.74Current international cooperationxxxD.74AOf which: payable to/receivable by institutions and bodies of the European UnionxxD.75Miscellaneous current transfersxxxxxx2012x2012xD.76VAT- and GNI-based EU own resourcesxxB.7gAdjusted disposable income, grossxxxx2012x2012B.6gDisposable income, grossxxxxxx2012x2012 II.4.1 Use of disposable income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.6gDisposable income, grossxxxxxx2012x2012D.8Adjustment for the change in pension entitlementsxxx2012xUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.3Final consumption expenditurexxxx2012x2012P.31Individual consumption expenditurexxxx2012x2012P.32Collective consumption expenditurexx D.8Adjustment for the change in pension entitlementsxxxxxx2012x2012xB.8gSaving, grossxxxxxx2012x2012B.12Current external balancex III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worthS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.8gSaving, grossxxxxxx2012x2012B.12Current external balancexD.9rCapital transfers, receivablexxxxxx2012x2012xD.91rCapital taxes, receivablexxxD.92rInvestment grants, receivablexxxxxx2012x2012xD.99rOther capital transfers, receivablexxxxxx2012x2012xChanges in assetsS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.9pCapital transfers, payablexxxxxx2012x2012xD.91pCapital taxes, payablexxxxx2012x2012xD.92pInvestment grants, payablexxxD.99pOther capital transfers, payablexxxxxx2012x2012xP.51cConsumption of fixed capitalxxxxxx2012x2012B.10.1Change in net worth due to saving and capital transfersxxxxxx2012x2012x III.1.2 Acquisitions of non-financial assets account Changes in liabilities and net worthS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.10.1Change in net worth due to saving and capital transfersxxxxxx2012x2012x Changes in assetsS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.5gGross capital formationxxxxxx2012x2012P.51gGross fixed capital formationxxxxxx2012x2012P.51g_AN.111DwellingsoooooooP.51g_AN.112Other buildings and structuresoooooooP.51g_AN.1121Buildings other than dwellingsoooooooP.51g_AN.1122Other structuresoooooooP.51cConsumption of fixed capitalxxxxxx2012x2012P.52Changes in inventoriesxxxxxx2012x2012P.53Acquisitions less disposals of valuablesxxxxxx2012x2012NPAcquisitions less disposals of non-produced assetsxxxxxx2012x2012xB.9Net lending (+) / net borrowing (-)xxxxxx2012x2012xDB.9Discrepancy with net lending/net borrowing of financial accountsxxxxxx2012x2012xAdditional informationS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2EMPEmployment (in number of persons and number of hours worked)oooxoooOTETotal general government expenditurexOTRTotal general government revenuex Data in chain-linked volumesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.51gGross fixed capital formationoooooooP.51g_AN.111DwellingsoooooooP.51g_AN.112Other buildings and structuresoooooooP.51g_AN.1121Buildings other than dwellingsoooooooP.51g_AN.1122Other structuresoooooooLegend:xmandatoryx2012voluntary for reference years before 2012; compulsory for reference years from 2012 onwardsovoluntarynon-relevant cells

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. Consolidated between subsectors of general government (S.13) The breakdown is to represent the actual composition at the end of the latest reference period (fixed composition). CodeTransactions and balancing itemsSectors I Production account / External account of goods and services ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.1Outputooooooo(P.11 + P.12 + P.131)Market output, output for own final use and payments for non-market outputxP.7Imports of goods and servicesxP.71Imports of goodsxP.72Imports of servicesxP.72FImports of FISIMoD.21 – D.31Taxes less subsidies on productsxxbUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.2Intermediate consumptionoooooooP.6Exports of goods and servicesxP.61Exports of goodsxP.62Exports of servicesxP.62FExports of FISIMoB.1gValue added, gross / gross domestic productxxbxbxxbooxbB.11External balance of goods and servicesxP.51cConsumption of fixed capitalxxbxbxxbooB.1nValue added, net / net domestic productxxbxbxxboo II.1.1 Generation of income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.1gValue added, gross / gross domestic productxxbxbxxbooxbD.3SubsidiesxxbxbxxbooxbD.31Subsidies on productsxxbD.39Other subsidies on productionxxbxbxxbooUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.1Compensation of employeesxxbxbxxbooD.2Taxes on production and importsxxbxbxxbooxbD.21Taxes on productsxxbD.29Other taxes on productionxxbxbxxbooB.2g + B.3gOperating surplus, gross, plus mixed income, grossxxbxbxxbooxbB.2gOperating surplus, grossoooB.3gMixed income, grossxxbo

II.1.2 Allocation of primary income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.2g + B.3gOperating surplus, gross, plus mixed income, grossxxbxbxxbooxbB.2gOperating surplus, grossooB.3gMixed income, grossxxbo D.1Compensation of employeesxxboxD.2Taxes on production and importsxxxD.21Taxes on productsxxxD.211Value added type taxes (VAT)xD.29Other taxes on productionxxxD.4Property incomexbxbxbxxbooxD.41Interestxbxbxbxxboox(D.42 + D.43 + D.44 + D.45)Other property income, not elsewhere specifiedxbxbxbxxbooxD.42Distributed income of corporationsxbxbxbxxbooxD.43Reinvested earnings on foreign direct investment (FDI)xbxbxbxxbooxD.43S2IReinvested earnings on intra euro area FDI (only for euro area Member States)ooD.43S2XReinvested earnings on extra euro area FDI (only for euro area Member States)ooD.43S21Reinvested earnings on intra-EU FDIooD.43S22Reinvested earnings on extra-EU FDIooD.44Other investment incomexbxbxbxxbooxD.45RentxbxbxbxxbooxB.4gEntrepreneurial income, grossoxbxbooooD.41gTotal interest before FISIM allocationxbxbxbxxboox UsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.1Compensation of employeesxD.3SubsidiesxxxbxD.31Subsidies on productsxxxbxD.39Other subsidies on productionxxxD.4Property incomexbxbxbxxbooxD.41Interestxbxbxbxxboox(D.42 + D.43 + D.44 + D.45)Other property income, not elsewhere specifiedxbxbxbxxbooxD.42Distributed income of corporationsxbxbxbxxD.43Reinvested earnings on foreign direct investment (FDI)xbxbxbxD.43S2IReinvested earnings on intra euro area FDI (only for euro area Member States)ooD.43S2XReinvested earnings on extra euro area FDI (only for euro area Member States)ooD.43S21Reinvested earnings on intra-EU FDIooD.43S22Reinvested earnings on extra-EU FDIooD.44Other investment incomexbxbxbxxD.45RentsxbxbxbxxbooxB.5gBalance of primary incomes, gross / national income, grossxxbxbxxbooD.41gTotal interest before FISIM allocationxbxbxbxxboox II.2 Secondary distribution of income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.5gBalance of primary incomes, gross / national income, grossxxbxbxxbooD.5Current taxes on income, wealth, etc.xxxD.6Social contributions and benefitsxbxbxbxxbooxD.61Net social contributionsxbxbxbxxbooxD.62Social benefits other than social transfers in kindxbxboxD.63Social transfers in kindxbxboD.631Social transfers in kind – non-market productionooD.632Social transfers in kind – purchased market productionooD.7Other current transfersxbxbxbxxbooxD.71Net non-life insurance premiumsxbxbxxD.72Non-life insurance claimsxbxbxbxxboox(D.74 + D.75 + D.76)Other current transfers, not elsewhere specifiedxbxbxbxxbooxD.74Current international cooperationoooD.74AOf which: payable to/receivable by institutions and bodies of the European UnionxD.75Miscellaneous current transfersooooooooD.76VAT- and GNI-based EU own resourceso UsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.5Current taxes on income, wealth, etc.xbxbxbxxbooxD.6Social contributions and benefitsxbxbxbxxbooxD.61Net social contributionsxbxboxD.62Social benefits other than social transfers in kindxbxbxbxxbooxD.63Social transfers in kindxbxxboD.631Social transfers in kind – non-market productionxxooD.632Social transfers in kind – purchased market productionxxooD.7Other current transfersxbxbxbxxbooxD.71Net non-life insurance premiumsxbxbxbxxbooxD.72Non-life insurance claimsxbxbxx(D.74 + D.75 + D.76)Other current transfers, not elsewhere specifiedxbxbxbxxbooxD.74Current international cooperationoooD.74AOf which: payable to/receivable by institutions and bodies of the European UnionxxD.75Miscellaneous current transfersooooooooD.76VAT- and GNI-based EU own resourcesooB.7gAdjusted disposable income, grossxxbooB.6gDisposable income, grossxxbxbxxboo

II.4.1 Use of disposable income account ResourcesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.6gDisposable income, grossxxbxbxxbooD.8Adjustment for the change in pension entitlementsxxboxUsesS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.3Final consumption expenditurexxxbooP.31Individual consumption expenditurexxxbooP.32Collective consumption expenditurexxD.8Adjustment for the change in pension entitlementsxxbxbxxbooxB.8gSaving, grossxxbxbxxbooB.12Current external balancex III.1.1 Change in net worth due to saving and capital transfers account Changes in liabilities and net worthS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.8gSaving, grossxxbxbxxbooB.12Current external balancexD.9rCapital transfers, receivablexbxbxbxxbooxD.91rCapital taxes, receivablexxxD.92r + D.99rInvestment grants and other capital transfersxbxbxbxxbooxD.92rInvestment grants, receivableooooooooD.99rOther capital transfers, receivableoooooooo Changes in assetsS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2D.9pCapital transfers, payablexbxbxbxxbooxD.91pCapital taxes, payablexbxbxbxbooxD.92p + D.99pInvestment grants and other capital transfersxbxbxbxxbooxD.92pInvestment grants, payableoooD.99pOther capital transfers, payableooooooooP.51cConsumption of fixed capitalxxbxbxxbooB.101Change in net worth due to saving and capital transfersxxbxbxxboox III.1.2 Acquisitions of non-financial assets account Changes in liabilities and net worthS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2B.101Change in net worth due to saving and capital transfersxxbxbxxbooxChanges in assetsS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2P.5gGross capital formationxxbxbxxbooP.51gGross fixed capital formationxxbxbxxbooP.51cConsumption of fixed capitalxxbxbxxbooP.52 + P.53Changes in inventories and net acquisition of valuablesxxbxbxxbooNPAcquisitions less disposals of non-produced assetsxxbxbxxbooxB.9Net lending (+) / net borrowing (-)xxbxbxxbooxDB.9Discrepancy with net lending/net borrowing of financial accountsoooooooo Additional informationS.1S.11S.12S.13S.14 + S.15S.14S.15S.1NS.2EMPEmployment (in number of persons and number of hours worked)ooooooooOTETotal general government expenditurexOTRTotal general government revenuexAN.111DwellingsoAN.211LandoLegend:xmandatoryxbmandatory, 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.ovoluntarynon-relevant cells 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. CodeTransactionSectorsS.1S.11S.12S.13S.14 + S.15S.1NS.2S.1S.11S.12S.13S.14 + S.15S.1NS.2UsesResourcesP.3Final consumption expenditurex P.31Individual consumption expenditurexbP.5gGross capital formationooP.51gGross fixed capital formationxbxxbP.52 + P.53Changes in inventories and net acquisition of valuablesoP.6Exports of goods and servicesxP.61Exports of goodsoP.62Exports of servicesoP.7Imports of goods and servicesxP.71Imports of goodsoP.72Imports of servicesoD.1Compensation of employeesxbxbD.2Taxes on production and importsoD.29Other taxes on productionoD.3Subsidieso D.39Other subsidies on productionoD.4Property incomeoxboxbD.41Interestoo(D.42 + D.43 + D.44 + D.45)Other property income, not elsewhere specifiedooD.1 + D.2 + D.3 + D.4xxD.5Current taxes on income, wealth, etc.oxbD.61Net social contributionsoxboD.62Social benefits other than social transfers in kindooxbD.63Social transfers in kindooD.7Other current transfersoxboxbD.5 + D.6 + D.7xxD.8Adjustment for the change in pension entitlementsoxbxxbxD.9Capital transfersooxoox NPAcquisitions less disposals of non-produced assetsooOTETotal general government expenditurexOTRTotal general government revenuexBalancing itemsS.1S.11S.12S.13S.14 + S.15S.1NS.2B.1gValue added, gross / gross domestic productxxbB.2g + B.3gOperating surplus, gross, plus mixed income, grossxxbxbB.3gMixed income, grossoB.4gEntrepreneurial income, grossoB.5gBalance of primary incomes, gross/national income, grossxoB.6gDisposable income, grossxoxbB.8gSaving, grossxoxbB.9Net lending (+) / net borrowing (-)xoxoData in chain-linked volumes, after seasonal adjustmentS.1S.11S.12S.13S.14 + S.15S.1NS.2B.1gValue added, gross / gross domestic productoP.31Individual consumption expenditureo P.51gGross fixed capital formationooLegend:xmandatoryxbmandatory, 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.ovoluntarynon-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. CodeTransactionNotesD.2Taxes on production and importsD.21Taxes on productsD.211Value added type taxes (VAT)D.212Taxes and duties on imports excluding VATD.2121Import dutiesD.2122Taxes on imports, excluding VAT and import dutiesD.2122aLevies on imported agricultural productsD.2122bMonetary compensatory amounts on importsD.2122cExcise dutiesD.2122dGeneral sales taxesD.2122eTaxes on specific servicesD.2122fProfits of import monopoliesD.214Taxes on products, except VAT and import taxesD.214aExcise duties and consumption taxesD.214bStamp taxes D.214cTaxes on financial and capital transactionsD.214dCar registration taxesD.214eTaxes on entertainmentD.214fTaxes on lotteries, gambling and bettingD.214gTaxes on insurance premiumsD.214hOther taxes on specific servicesD.214iGeneral sales or turnover taxesD.214jProfits of fiscal monopoliesD.214kExport duties and monetary compensatory amounts collected on exportsD.214lOther taxes on products n.e.c.D.29Other taxes on productionD.29aTaxes on land, buildings or other structuresD.29bTaxes on the use of fixed assetsD.29cTotal wage bill and payroll taxesD.29dTaxes on international transactionsD.29eBusiness and professional licencesD.29fTaxes on pollutionD.29gUnder-compensation of VAT (flat rate system)D.29hOther taxes on production n.e.c.D.5Current taxes on income, wealth, etc.D.51Taxes on incomeD.51a + D.51c1Taxes on individual or household income including holding gainsD.51aTaxes on individual or household income excluding holding gainsvoluntaryD.51c1Taxes on individual or household holding gainsvoluntaryD.51b + D.51c2Taxes on the income or profits of corporations including holding gainsD.51bTaxes on the income or profits of corporations excluding holding gainsvoluntaryD.51c2Taxes on holding gains of corporationsvoluntaryD.51c3Other taxes on holding gainsvoluntaryD.51cTaxes on holding gainsD.51dTaxes on winnings from lottery or gamblingD.51eOther taxes on income n.e.c.D.59Other current taxesD.59aCurrent taxes on capitalD.59bPoll taxes D.59cExpenditure taxesD.59dPayments by households for licencesD.59eTaxes on international transactionsD.59fOther current taxes n.e.c.D.91Capital taxesD.91aTaxes on capital transfersD.91bCapital leviesD.91cOther capital taxes n.e.c.ODATotal tax revenueD.61Net social contributionsD.611Employers’ actual social contributionsD.611CCompulsory employers’ actual social contributionsD.611VVoluntary employers’ actual social contributionsD.61SCSocial insurance scheme service chargesvoluntary up to reference year 2011; to be transmitted with a positive sign despite being a negative resourceD.6111Employers actual pension contributionsvoluntaryD.6112Employers actual non-pension contributionsvoluntaryD.6121Employers’ imputed pension contributionsvoluntaryD.6122Employers’ imputed non-pension contributionsvoluntaryD.6131Households’ actual pension contributionsvoluntaryD.6132Households’ actual non-pension contributionsvoluntaryD.6141Households’ pension contributions supplementsvoluntaryD.6142Households’ non-pension contributions supplementsvoluntaryD.612Employers’ imputed social contributionsD.613Households’ actual social contributionsD.613cCompulsory households’ actual social contributionsD.613ceCompulsory employees’ actual social contributionsD.613csCompulsory actual social contributions by the self-employedvoluntaryD.613cnCompulsory actual social contributions by the non-employedvoluntaryD.613vVoluntary households’ actual social contributionsD.614Households’ social contributions supplementsvoluntary up to reference year 2011D.995Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectedD.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.995aTaxes on products assessed but unlikely to be collectedsee D.995D.995bOther taxes on production assessed but unlikely to be collectedsee D.995D.995cTaxes on income assessed but unlikely to be collectedsee D.995D.995dOther current taxes assessed but unlikely to be collectedsee D.995D.995eEmployers’ actual social contributions assessed but unlikely to be collectedsee D.995D.995fHouseholds’ actual social contributions assessed but unlikely to be collectedsee D.995D.995feEmployees’ actual social contributions assessed but unlikely to be collectedsee D.995D.995fsActual social contributions by self-employed persons assessed but unlikely to be collectedvoluntary; see D.995D.995fnActual social contributions by non-employed persons assessed but unlikely to be collectedvoluntary; see D.995D.995gCapital taxes assessed but unlikely to be collectedsee D.995ODBTotal revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collectedODCTotal revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collectedODDTotal 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. A6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A10: – (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). CodeVariableNACE breakdownRegional levelDeadlineTOTALA6A10N.a.B.1gGross value added at basic prices (current prices)xooNUTS 212 monthsxxxNUTS 224 monthsxxoNUTS 324 months B.1gGross value added at basic prices (previous year’s prices)xooNUTS 224 monthsETOEmployment in thousands of personsxooNUTS 212 monthsxxxNUTS 224 monthsxxoNUTS 324 monthsEEMEmployees in thousands of personsoooNUTS 212 monthsxxxNUTS 224 monthsxxoNUTS 324 monthsSELFSelf-employed in thousands of personsoooNUTS 212 monthsxxxNUTS 224 monthsxxoNUTS 324 monthsETOEmployment in thousands of hours workedxxoNUTS 224 monthsEEMEmployees in thousands of hours workedxxoNUTS 224 monthsSELFSelf-employed in thousands of hours workedxxoNUTS 224 monthsPOPPopulation in thousands of personsxNUTS 212 monthsxNUTS 324 monthsD.1Compensation of employeesxxxNUTS 224 monthsP.51gGross fixed capital formation (current prices)xxxNUTS 224 monthsB.1gGross domestic product at market prices (current prices)oNUTS 212 monthsoNUTS 324 months

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. CodeList of transactions by COFOG total, divisions and groups for the general government and its subsectorsNotesP.5 + NPGross capital formation + acquisitions less disposals of non-financial non-produced assetsP.5Gross capital formationP.51gGross fixed capital formationvoluntary for subsectorsNPAcquisitions less disposals of non-financial non-produced assetsD.1Compensation of employeesD.3SubsidiesTo be reported with a positive signD.4Property incomeD.4p_S.1311of which, to subsector central government (S.1311)voluntaryD.4p_S.1312of which, to subsector state government (S.1312)voluntaryD.4p_S.1313of which, to subsector local government (S.1313)voluntaryD.4p_S.1314of which, to subsector social security funds (S.1314)voluntaryD.62 + D.632Social benefits other than social transfers in kind, and social transfers in kind – purchased market productionD.62Social benefits other than social transfers in kindvoluntary up to reference year 2011D.632Social transfers in kind – purchased market productionvoluntary up to reference year 2011 P.2 + D.29 + D.5 + D.8Intermediate consumption + other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlementsvoluntaryP.2Intermediate consumptionD.29 + D.5 + D.8Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlementsD.7Other current transfersD.7p_S.1311of which, to subsector central government (S.1311)voluntaryD.7p_S.1312of which, to subsector state government (S.1312)voluntaryD.7p_S.1313of which, to subsector local government (S.1313)voluntaryD.7p_S.1314of which, to subsector social security funds (S.1314)voluntaryD.9Capital transfersNo amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.D.9p_S.1311of which, to subsector central government (S.1311)voluntaryD.9p_S.1312of which, to subsector state government (S.1312)voluntaryD.9p_S.1313of which, to subsector local government (S.1313)voluntaryD.9p_S.1314of which, to subsector social security funds (S.1314)voluntaryD.92Investment grantsvoluntary for subsectorsTETotal expenditureP.3Final consumption expenditureP.31Individual consumption expenditurevoluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.P.32Collective consumption expenditurevoluntary 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. CodeTransactionUsesResourcesB.2n + B.3nOperating surplus, net, plus mixed income, netxD.1Compensation of employeesxD.4Property incomexxB.5nBalance of primary income, netxD.5Current taxes on income, wealth, etc.xD.61Net social contributionsxoD.62Social benefits other than social benefits in kindoxD.7Other current transfersxxB.6nDisposable income, netxD.63Social transfers in kindoB.7nAdjusted disposable income, netoP.3Household final consumption expenditure (national concept)oP.51cConsumption of fixed capitaloLegend:xmandatoryooptionalnon-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. 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. 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. Industries (NACE)Σ (1)Imports (cif)Total supply at basic pricesTrade and transport marginsTaxes less subsidies on productsTotal supply at purchasers’ prices1 … 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 (cif) a.1) Intra euro area (cif) a.2) Extra euro area (cif) b) Extra-EU (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) Table 16 Use table at purchasers’ prices – 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 shall be provided on a five-yearly basis. The transmission of data that have not been revised is voluntary. 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)). 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. Only at current prices. 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. On a voluntary basis. Industries (NACE)Σ (1)Final usesΣ (3) Σ (1)

• Σ (3) 1…na) 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: 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 g) Changes in valuables h) Changes in inventories and valuables i) Total Exports fob: j) Intra-EU j1)

• Intra euro area j2)
• Extra euro area k) Extra-EU l) Total m) (voluntary data) Re-export of goods Export of second-hand goods Merchanting Goods sent abroad before processing (outward processing, i.e. reporting country is the principal) Goods sent abroad after processing (inward processing, i.e. reporting country processes) Processing fees Σ (1)(2)Total intermediate consumption by industryTotal final uses by typeTotal 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 Wages and salaries Other taxes less subsidies on production Consumption of fixed capital Operating surplus, net Operating surplus, gross Mixed income, gross (5) Gross value added at basic prices(6)Total output at basic prices(7) Supplementary voluntary data Gross fixed capital formation Gross fixed capital stock Employment (hours worked and persons employed - in thousands) (8) Table 17 Symmetric input-output table at basic prices (product by product) – 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. 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)). Industry by industry provided that industry by industry is a good approximation of product by product. Only for the subtable for domestic output. 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.

On a voluntary basis. 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. Data are to be provided at current prices. ProductsΣ (1)Final usesΣ (3)Σ (1) + Σ (3)1...na) 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: 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 g) Changes in valuables h) Changes in inventories and valuables i) Total Exports: j) Intra-EU j1)

• Intra euro area j2)
• Extra euro area k) Extra-EU l) Total Σ (1)(2)Total intermediate consumption at basic prices by productFinal use by type at basic pricesTotal use at basic pricesUse of imported productsTotal intermediate consumption of imported products by product, cifFinal use of imported products, cifTotal importsTaxes less subsidies on products(3)Taxes less subsidies on products by productTaxes less subsidies on products by type of final useTotal taxes less subsidies on products Σ (1) + (3)(4)Total intermediate consumption at purchasers’ prices by productTotal final uses by type at purchasers’ pricesTotal use at purchasers’ prices Compensation of employees Wages and salaries Other taxes less subsidies on production Consumption of fixed capital Operating surplus, net Operating surplus, gross Mixed income, gross (5)Gross value added at basic prices(6)Total output at basic prices(7) Imports intra EU cif Intra euro area Extra euro area Imports extra EU cif (8)Σ (8)(9)Imports cif by productTotal supply at basic prices(10)Supply at basic prices by product 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). CodeAssetsUnits: CURC, PYRC, CLV (o)NACE Rev. 2 Breakdown up toTOTALA10/A21A38/A64/A88AN.11Fixed assetsg/ng/noAN.111Dwellingsg/ng/noAN.112Other buildings and structuresg/ng/noAN.1121Buildings other than dwellingsoooAN.1122Other structuresoooAN.1123Land improvementsoooAN.113 + AN.114Machinery and equipment + weapon systemsg/ng/noAN.1131Transport equipmentg/ng/noAN.1132ICT equipmentg/nooAN.11321Computer hardwareg/nooAN.11322Telecommunications equipmentg/nooAN.1139 + AN.114Other machinery and equipment + weapon systemsg/nooAN.115Cultivated biological resourcesg/ng/noAN.117Intellectual property productsg/ng/noAN.1171Research and developmentoooAN.1172Mineral exploration and evaluationoooAN.1173Computer software and databasesg/nooAN.11731Computer softwareoooAN.11732DatabasesoooAN.1174Entertainment, literary or artistic originalsoooAN.1179Other intellectual property productsooo

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 A10 and at t+24 months up to A21 as specified below; the transmission of data for other assets and A38/64/88 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). CodeBreakdowns by asset:t+9t+24 Unit: CUP, PYP, CLV P.51g Gross fixed capital formation: for breakdowns and years specified below AN.11Fixed assetsA10A211995/6AN.111DwellingsA10A211995/6AN.112Other buildings and structuresA10A211995/6AN.1121Buildings other than dwellingsoooAN.1122Other structuresoooAN.1123Land improvementsoooAN.113 + AN.114Machinery and equipment + weapon systemsA10A211995/6AN.1131Transport equipmentA10A211995/6AN.1132ICT equipmentA10A212000/1AN.11321Computer hardwareoTotal2000/1AN.11322Telecommunications equipmentoTotal2000/1AN.1139 + AN.114Other machinery and equipment + weapon systemsoTotal2000/1AN.115Cultivated biological resourcesA10A211995/6AN.117Intellectual property productsA10A211995/6AN.1171Research and developmentoTotal2000/1AN.1172Mineral exploration and evaluationoooAN.1173Computer software and databasesoTotal2000/1AN.11731Computer softwareoooAN.11732DatabasesoooAN.1174Entertainment, literary or artistic originalsoooAN.1179Other intellectual property productsoooP.52Changes in inventories by economic activityA10o1995/6 P.53Acquisitions less disposals of valuablesTotalo1995/6P.5gGross capital formationTotalo1995/6P.51cConsumption of fixed capital by economic activity and asset typeooo 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. CodeTransactionNotesP.1OutputP.11 + P.12 + P.131Market output, output for own final use and payments for non-market outputP.2Intermediate consumptionB.1gValue added, grossvoluntaryP.51cConsumption of fixed capitalD.1pCompensation of employees, expenditureD.29pOther taxes on production, expenditureD.39rOther subsidies on production, revenueto be reported with a positive signD.2rTaxes on production and imports, revenuecan be reported on a voluntary basis for sector S.212D.21rTaxes on products, revenuesee D.2rD.211rValue added type taxes (VAT), revenueD.29rOther taxes on production, revenuesee D.2rD.4rProperty income, revenueD.41rInterest, revenueD.42r + D.43r + D.44r + D.45rOther property income, revenueD.3pSubsidies, expenditureto be reported with a positive signD.31pSubsidies on products, expenditureto be reported with a positive signD.39pOther subsidies on production, expenditureto be reported with a positive signD.4pProperty income, expenditureD.41pInterest, expenditureD.42p + D.43p + D.44p + D.45pOther property income, expenditureD.5rCurrent taxes on income, wealth etc., revenueD.51rTaxes on income, revenuevoluntaryD.59rOther current taxes, revenuevoluntaryD.61rNet social contributions, revenueD.611rEmployers’ actual social contributionsD.613rHouseholds’ actual social contributionsD.7rOther current transfers, revenueD.5pCurrent taxes on income, wealth etc., expenditure

D.62pSocial benefitsD.632pSocial transfers in kind – purchased market production, expenditureD.62p + D.632pSocial benefits other than social transfers in kind, and social transfers in kind – purchased market production, expenditureD.7pOther current transfers, expenditureP.3Final consumption expenditureP.31Individual consumption expenditureP.32Collective consumption expenditureD.8Adjustment for the change in pension entitlementsB.8gSaving, grossD.9rCapital transfers, revenueD.91rCapital taxes, revenueD.92r + D.99rInvestment grants and other capital transfers, revenueD.9pCapital transfers, expenditureD.92pInvestment grants, expenditureP.5Gross capital formationP.51gGross fixed capital formationP.52 + P.53Changes in inventories and acquisitions less disposals of valuablesNPAcquisitions less disposals of non-financial non-produced assetsP.5 + NPGross capital formation and acquisitions less disposals of non-financial non-produced assetsB.9Net lending (+) / net borrowing (–)seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarterTETotal expendituresee B.9TRTotal revenuesee B.9D.995Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collectedvoluntary; 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). CodeList of variablesS.1 S.11, S.12, S.13, S.14 + S.15 Split of S.14 and S.15 optional (o) Unit: CUPAN.1Produced non-financial assetsooAN.11 + AN.12Fixed assets + inventories20122012AN.11Fixed assets20002012AN.111Dwellings19951995AN.112Other buildings and structures20002012AN.1121Buildings other than dwellings20122012AN.1122Other structures20122012AN.1123Land improvementsooAN.113 + AN.114Machinery and equipment + weapon systems20002012AN.1131Transport equipmentooAN.1132ICT equipmentooAN.11321Computer hardwareooAN.11322Telecommunications equipmentooAN.1139 + AN.114Other machinery and equipment + weapon systemsooAN.115Cultivated biological resources20002012AN.117Intellectual property products20002012AN.1171Research and developmentooAN.1172Mineral exploration and evaluationooAN.1173Computer software and databasesooAN.11731Computer softwareooAN.11732DatabasesooAN.1174Entertainment, literary or artistic originalsooAN.1179Other intellectual property productsooAN.12Inventories20122012AN.13ValuablesooAN.2Non-produced non-financial assetsooAN.21Natural resourcesoo AN.211Lando(S.14 + S.15): 1995S.11, S.12, S.13: oAN.212Mineral and energy reservesooAN.213 + AN.214Non-cultivated biological resources and water resourcesooAN.215Other natural resourcesooAN.22Contracts, leases and licencesooAN.23Purchases less sales of goodwill and marketing assetsoo

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/instrumentTransactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectorsNotesB.9f / BF.90Net financial transactions / net financial worth(A)FFinancial transactions / total assets or liabilities (balance)(A)F.1Monetary gold and special drawing rights (SDRs)(A)F.2Currency and deposits(A)F.21Currencyvoluntary(A)F.22Transferable depositsvoluntary(A)F.29Other depositsvoluntary(A)F.3Debt securitiescounterpart 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.31Short-term securitiessee (A)F.3(A)F.32Long-term securitiessee (A)F.3(A)F.4Loanscounterpart 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.41Short-term loanssee (A)F.4(A)F.42Long-term loanssee (A)F.4(A)F.5Equity and investment fund shares or unitscounterpart 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.51Equity(A)F.511Listed sharesvoluntary(A)F.512Unlisted sharesvoluntary(A)F.519Other equityvoluntary(A)F.52Investment fund shares or units(A)F.521Money market fund shares or unitsvoluntary(A)F.522Non-money market fund shares or unitsvoluntary(A)F.6Insurance, pensions and standardised guarantees(A)F.61Non-life insurance technical reserves

(A)F.62Life insurance and annuity entitlementsvoluntary(A)F.63 + (A)F.64 + (A)F.65Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits(A)F.63Pension entitlementsvoluntary(A)F.64Claims of pension funds on pension managersvoluntary(A)F.65Entitlements to non-pension benefitsvoluntary(A)F.66Provisions for call under standardised guarantees(A)F.7Financial derivatives and employee stock options(A)F.8Other accounts receivable / payable(A)F.81Trade credits and advancesvoluntary(A)F.89Other accounts receivable, excluding trade credits and advancesvoluntary 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. CodeLiabilitiesNotesGDTotal = gross debtGD XDCGross debt denominated in domestic currencyvoluntaryGD X1Gross debt denominated in foreign currencyvoluntaryGD S.1Gross debt held by domestic creditors (S.1)voluntaryGD S.2Gross debt held by external creditors (S.2)voluntaryGD TSGross debt with short-term remaining maturityvoluntary GD LLGross debt with long-term remaining maturityvoluntaryAF.2Currency and depositsAF.21CurrencyAF.22 + AF.29DepositsAF.3Debt securitiesAF.31Short-term debt securitiesAF.32Long-term debt securitiesAF.4LoansAF.41Short-term loansAF.42Long-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. CodeLiabilities of general government and subsectors by original maturity and counterpart sectorNotesGDTotal = 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.2Currency and depositsAF.21CurrencyAF.22Transferrable depositsAF.29Other depositsAF.3Debt securitiesAF.4Loans compulsory for total original maturity: S.13 vis-à-vis S.121. Liabilities of general government at variable interestGDTotal = 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 maturityGDTotal = gross debt compulsory for: S.13 for maturities <1 (incl.) year and 1-5 years (incl.) GDTotal = 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 denominationGDTotal = 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 governmentGuarantees indicative counterpart sector breakdown: S.1 + S.2, S.11, S.12, S.14 + S.15, S.2 Memo itemsApparent cost of debtfor S.13 and S.1311, percentageAF.32Long-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 valueF.2 + F.3 + F.4Deposits + 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.4Loans compulsory for S.13 vis-à-vis S.121, no additional voluntary transmission foreseen Table 29 Accrued-to-date pension entitlements in social insurance – 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. 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. Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element. Schemes organised by general government for its current and former employees. These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts. Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant. 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. 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. RelationsCodeRow NoRecordingCore national accountsNot in the core national accountsTotal pension schemesCounter-parts: Pension entitlements of non-resident householdsPension managerNon-general governmentGeneral governmentDefined contribution schemesDefined benefit schemes and other non-defined contribution schemesTotalDefined contribution schemesDefined benefit schemes for general government employeesClassified in financial corporationsClassified in general governmentClassified in general governmentSocial security pension schemesCodeXPC1WXPB1WXPCB1WXPCGXPBG12XPBG13XPBOUT13XP1314XPTOTXPTOTNRHColumn numberABCDEFGHIJOpening balance sheetXAF63LS1Pension entitlementsChanges in pension entitlements due to transactionsΣ 2.1 to 2.4 – 2.5XD61p2Increase in pension entitlements due to social contributionsXD61112.1Employers’ actual social contributionsXD61212.2Employers’ imputed social contributionsXD61312.3Households’ actual social contributions

XD61412.4Households’ social contribution supplementsXD61SC2.5Less: Pension scheme service chargesXD6193Other (actuarial) change of pension entitlements in social security pension schemesXD62p4Reduction in pension entitlements due to payment of pension benefits2 + 3 – 4XD85Changes in pension entitlements due to social contributions and pension benefitsXD816Transfers of pension entitlements between schemesXD827Change in entitlements due to negotiated changes in scheme structureChanges in pension entitlements due to other flowsXK78Changes in entitlements due to revaluationsXK59Changes in entitlements due to other changes in volumeClosing balance sheet1 + Σ 5 to 9XAF63LE10Pension entitlementsXP111Output Legend:Not applicableData which is not in the core accounts

Annex

ANNEX III List of legal acts which are repealed Regulation (EC) No 359/2002 of the European Parliament and of the Council of 12 February 2002 amending Council Regulation (EC) No 2223/96 as concerns the use of ESA 95 in the determination of Member States’ payments to the VAT-based own resource (OJ L 58, 28.2.2002, p. 1) Regulation (EC) No 1221/2002 of the European Parliament and of the Council of 10 June 2002 on quarterly non-financial accounts for general government (OJ L 179, 9.7.2002, p. 1) Regulation (EC) No 1267/2003 of the European Parliament and of the Council of 16 June 2003 amending Council Regulation (EC) No 2223/96 with respect to the time limit for transmission of the main aggregates of national accounts, to the derogations concerning the transmission of the main aggregates of national accounts and to the transmission of employment data in hours worked (OJ L 180, 18.7.2003, p. 1) Regulation (EC) No 501/2004 of the European Parliament and of the Council of 10 March 2004 on quarterly financial accounts for general government (OJ L 81, 19.3.2004, p. 1) Regulation (EC) No 1161/2005 of the European Parliament and of the Council of 6 July 2005 on the compilation of quarterly non-financial accounts by institutional sector (OJ L 191, 22.7.2005, p. 22) Regulation (EC) No 1392/2007 of the European Parliament and of the Council of 13 November 2007 amending Council Regulation (EC) No 2223/96 with respect to the transmission of national accounts data (OJ L 324, 10.12.2007, p. 1) Regulation (EC) No 400/2009 of the European Parliament and of the Council of 23 April 2009 amending Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as regards the implementing powers conferred on the Commission (OJ L 126, 21.5.2009, p. 11) Council Regulation (EC) No 1222/2004 of 28 June 2004 concerning the compilation and transmission of data on the quarterly government debt (OJ L 233, 2.7.2004, p. 1) Commission Regulation (EC) No 264/2000 of 3 February 2000 on the implementation of Council Regulation (EC) No 2223/96 with respect to short-term public finance statistics (OJ L 29, 4.2.2000, p. 4) Commission Decision 98/715/EC of 30 November 1998 clarifying Annex A to Council Regulation (EC) No 2223/96 on the European system of national and regional accounts in the Community as concerns the principles for measuring prices and volumes (OJ L 340, 16.12.1998, p. 33)