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Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community

Type Regulation
Publication 1996-06-25
Last updated 2013-07-01
State In force
Department Council of the European Union
Source EUR-Lex
articles 9
Reform history JSON API

4.4. Tertiary education

4.5. Education not definable by level

4.6. R & D education

4.7. Other educational services

5.1. Social protection services

5.2. R & D social protection

6.0. Religion

7.1. Services of political parties

7.2. Services of labour organisations

7.3. Services of professional organisations

8.1. Environmental protection services

8.2. R & D environmental protection

9.1. Services n.e.c.

9.2. R & D services n.e.c.

ACCOUNTS

Table A.IV.1 — Account 0: Goods and services account
Uses Resources
P.1 Output 3 595 P.2 Intermediate consumption 1 904
P.11 Market output 3 048
P.12 Output for own use 171 P.3/P.4 Final consumption expenditure/Actual final consumption 1 371
P.31/P.41 Individual consumption expenditure/Actual individual consumption 1 215
P.13 Other non-market output 376 P.32/P.42 Collective consumption expenditure/Actual collective consumption 156
D.21 Taxes on products 141
D.31 Subsidies on products – 8 P.51 Gross fixed capital formation 376
P.511 Acquisitions less disposals of tangible fixed assets 303
P.7 Imports of goods and services 497 P.5111 Acquisitions of new tangible fixed assets 305
P.71 Imports of goods 392 P.5112 Acquisitions of existing tangible fixed assets 11
P.72 Imports of services 105 P.5113 Disposals of existing tangible fixed assets – 13
P.512 Acquisitions less disposals of intangible fixed assets 51
P.5121 Acquisitions of new intangible fixed assets 53
P.5122 Acquisitions of existing intangible fixed assets 6
P.5123 Disposals of existing intangible fixed assets – 8
P.513 Additions to the value of non-produced non-financial assets 22
P.5131 Major improvements to non-produced non-financial assets 5
P.5132 Costs of ownership transfer on non-produced non-financial assets 17
P.52 Changes in inventories 28
P.53 Acquisitions less disposals of valuables 10
P.6 Exports of goods and services 536
P.61 Exports of goods 462
P.62 Exports of services 74
Table A.IV.2 — Full sequence of accounts for the total economy
Uses Resources
P.2 Intermediate consumption 1 904 P.1 Output 3 595
P.11 Market output 3 048
P.12 Output for own final use 171
P.13 Other non-market output 376
D.21-D.31 Taxes less subsidies on products 133
B.1*g Gross domestic product 1 824
K.1 Consumption of fixed capital 222
B.1*n Net domestic product 1 602
Uses Resources
--- --- --- --- --- ---
D.1 Compensation of employees 762 B.1* Domestic product 1 602
D.11 Wages and salaries 569
D.12 Employers' social contributions 193
D.121 Employers' actual social contributions 174
D.122 Employers' imputed social contributions 19
D.2 Taxes on production and imports 235
D.21 Taxes on products 141
D.211 Value-added type taxes (VAT) 121
D.212 Taxes and duties on imports excluding VAT 17
D.2121 Import duties 17
D.2122 Taxes on imports excluding VAT and duties 0
D.214 Taxes on products except VAT and import taxes 3
D.29 Other taxes on production 94
D.3 Subsidies – 44
D.31 Subsidies on products – 8
D.311 Import subsidies 0
D.319 Other subsidies on products – 8
D.39 Other subsidies on production – 36
B.2 Operating surplus 217
B.3 Mixed income 432
Uses Resources
--- --- --- --- --- ---
D.4 Property income 380 B.2 Operating surplus 217
D.41 Interest 206 B.3 Mixed income 432
D.42 Distributed income of corporations 84
D.421 Dividends 60 D.1 Compensation of employees 766
D.422 Withdrawals from income of quasi-corporations 24 D.11 Wages and salaries 573
D.43 Reinvested earnings on direct foreign investment 0 D.12 Employers' social contributions 193
D.44 Property income attributed to insurance policyholders 25 D.121 Employers' actual social contributions 174
D.45 Rent 65 D.122 Employers' imputed social contributions 19
D.2 Taxes on production and imports 235
D.21 Taxes on products 141
D.211 Value-added type taxes (VAT) 121
D.212 Taxes and duties on imports excluding VAT 17
D.2121 Import duties 17
D.2122 Taxes on imports excluding VAT and duties 0
D.214 Taxes on products except VAT and import taxes 3
D.29 Other taxes on production 94
D.3 Subsidies – 44
D.31 Subsidies on products – 8
D.311 Import subsidies 0
D.319 Other subsidies on products – 8
D.39 Other subsidies on production – 36
D.4 Property income 407
D.41 Interest 200
P.119 Adjustment for Fisim 0
D.42 Distributed income of corporations 103
D.421 Dividends 46
D.422 Withdrawals from income of quasi-corporations 57
D.43 Reinvested earnings on direct foreign investment 14
D.44 Property income attributed to insurance policyholders 25
D.45 Rent 65
B.5* National income 1 633
Uses Resources
--- --- --- --- --- ---
D.4 Property income 217 B.2 Operating surplus 217
D.41 Interest 147 B.3 Mixed income 432
D.44 Property income attributed to insurance policyholders 25
D.45 Rent 45 D.4 Property income 247
D.41 Interest 150
P.119 Adjustment for Fisim 0
D.42 Distributed income of corporations 37
D.421 Dividends 37
D.422 Withdrawals from income of quasi-corporations 0
D.43 Reinvested earnings on direct foreign investment 11
D.44 Property income attributed to insurance policyholders 5
D.45 Rent 44
B.4 Entrepreneurial income 679
Uses Resources
--- --- --- --- --- ---
D.4 Property income 163 B.4 Entrepreneurial income 679
D.41 Interest 59
D.42 Distributed income of corporations 84 D.1 Compensation of employees 766
D.421 Dividends 60 D.11 Wages and salaries 573
D.422 Withdrawals from income of quasi-corporations 24 D.12 Employers' social contributions 193
D.43 Reinvested earnings on direct foreign investment 0 D.121 Employers' actual social contributions 174
D.45 Rent 20 D.122 Employers' imputed social contributions 19
D.2 Taxes on production and imports 235
D.21 Taxes on products 141
D.211 Value-added type taxes (VAT) 121
D.212 Taxes and duties on imports excluding VAT 17
D.2121 Import duties 17
D.2122 Taxes on imports excluding VAT and duties 0
D.214 Taxes on products except VAT and import taxes 3
D.29 Other taxes on production 94
D.3 Subsidies – 44
D.31 Subsidies on products – 8
D.311 Import subsidies 0
D.319 Other subsidies on products – 8
D.39 Other subsidies on production – 36
D.4 Property income 160
D.41 Interest 50
D.42 Distributed income of corporations 66
D.421 Dividends 9
D.422 Withdrawals from income of quasi-corporations 57
D.43 Reinvested earnings on direct foreign investment 3
D.44 Property income attributed to insurance policyholders 20
D.45 Rent 21
B.5* National income 1 633
Uses Resources
--- --- --- --- --- ---
D.5 Current taxes on income, wealth, etc. 212 B.5* National income 1 633
D.51 Taxes on income 203
D.59 Other current taxes 9 D.5 Current taxes on income, wealth, etc. 213
D.51 Taxes on income 204
D.61 Social contributions 322 D.59 Other current taxes 9
D.611 Actual social contributions 303 D.61 Social contributions 322
D.6111 Employers' actual social contributions 174 D.611 Actual social contributions 303
D.61111 Compulsory employers' actual social contributions 160 D.6111 Employers' actual social contributions 174
D.61112 Voluntary employers' actual social contributions 14 D.61111 Employers' compulsory actual social contributions 160
D.6112 Employees' social contributions 97 D.61112 Voluntary employers' actual social contributions 14
D.61121 Compulsory employees' social contributions 85 D.6112 Employees' social contributions 97
D.61122 Voluntary employees' social contributions 12 D.61121 Compulsory employers' actual social contributions 85
D.6113 Social contributions by self- and non-employed persons 32 D.61122 Voluntary employers' actual social contributions 12
D.61131 Compulsory social contributions by self- and non-employed persons 22 D.6113 Social contributions by self- and non-employed persons 32
D.61132 Voluntary social contributions by self- and non-employed persons 10 D.61131 Compulsory social contributions by self- and non-employed persons 22
D.612 Imputed social contributions 19 D.61132 Voluntary social contributions by self- and non-employed persons 10
D.612 Imputed social contributions 19
D.62 Social benefits other than social transfers in kind 332
D.621 Social security benefits in cash 232 D.62 Social benefits other than social transfers in kind 332
D.622 Private funded social benefits 29 D.621 Social security benefits in cash 232
D.623 Unfunded employee social benefits 19 D.622 Private funded social benefits 29
D.624 Social assistance benefits in cash 52 D.623 Unfunded employee social benefits 19
D.624 Social assistance benefits in cash 52
D.7 Other current transfers 269
D.71 Net non-life insurance premiums 43 D.7 Other current transfers 239
D.72 Non-life insurance claims 45 D.71 Net non-life insurance premiums 45
D.73 Current transfers within general government 96 D.72 Non-life insurance claims 42
D.74 Current international cooperation 31 D.73 Current transfers within general government 96
D.75 Miscellaneous current transfers 54 D.74 Current international cooperation 1
D.75 Miscellaneous current transfers 55
B.6 Disposable income 1 604
Uses Resources
--- --- --- --- --- ---
D.63 Social transfers in kind 219 B.6 Disposable income 1 604
D.631 Social benefits in kind 162
D.6311 Social security benefits, reimbursements 78 D.63 Social transfers in kind 219
D.6312 Other social security benefits in kind 65 D.631 Social benefits in kind 162
D.6313 Social assistance benefits in kind 19 D.6311 Social security benefits, reimbursements 78
D.632 Transfers of individual non-market goods and services 57 D.6312 Other social security benefits in kind 65
D.6313 Social assistance benefits in kind 19
D.632 Transfers of individual non-market goods and services 57
B.7 Adjusted disposable income 1 604
Uses Resources
--- --- --- --- --- ---
P.3 Final consumption expenditure 1 371 B.6 Disposable income 1 604
P.31 Individual consumption expenditure 1 215
P.32 Collective consumption expenditure 156 D.8 Adjustment for the change in net equity of households on pension funds 11
D.8 Adjustment for the change in net equity of households in pension fund reserves 11
B.8 Saving 233
Uses Resources
--- --- --- --- --- ---
P.4 Actual final consumption 1 371 B.7 Adjusted disposable income 1 604
P.41 Actual individual consumption 1 215
P.42 Actual collective consumption 156 D.8 Adjustment for the change in net equity of households on pension funds 11
D.8 Adjustment for the change in net equity of households in pension fund reserves 11
B.8 Saving 233
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
B.10. Changes in net worth due to saving and capital transfers 230 B.8n Saving, net 233
D.9 Capital transfers, receivable 62
D.91 Capital taxes 2
D.92 Investment grants 23
D.99 Other capital transfers 37
D.9 Capital transfers, payable – 65
D.91 Capital taxes – 2
D.92 Investment grants – 27
D.99 Other capital transfers – 36
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
P.51 Gross fixed capital formation 376 B.10.1 Changes in net worth due to saving and capital transfers 230
P.511 Acquisitions less disposals of tangible fixed assets 303
P.5111 Acquisitions of new tangible fixed assets 305
P.5112 Acquisitions of existing tangible fixed assets 11
P.5113 Disposals of existing tangible fixed assets – 13
P.512 Acquisitions less disposals of intangible fixed assets 51
P.5121 Acquisitions of new intangible fixed assets 53
P.5122 Acquisitions of existing intangible fixed assets 6
P.5123 Disposals of existing intangible fixed assets – 8
P.513 Additions to the value of non-produced non-financial assets 22
P.5131 Major improvements to non-produced non-financial assets 5
P.5132 Costs of ownership transfer on non-produced non-financial assets 17
K.1 Consumption of fixed capital – 222
P.52 Changes in inventories 28
P.53 Acquisitions less disposals of valuables 10
K.2 Acquisitions less disposals of non-produced non-financial assets 0
K.21 Acquisitions less disposals of land and other tangible non-produced assets 0
K.22 Acquisitions less disposals of intangible non-produced assets 0
B.9 Net lending (+) Net borrowing (-) 38
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
F Net acquisition of financial assets 641 F Net incurrence of liabilities 603
F.1 Monetary gold and SDRs – 1
F.2 Currency and deposits 119 F.2 Currency and deposits 132
F.21 Currency 34 F.21 Currency 35
F.22 Transferable deposits 62 F.22 Transferable deposits 65
F.29 Other deposits 23 F.29 Other deposits 32
F.3 Securities other than shares 138 F.3 Securities other than shares 123
F.4 Loans 244 F.4 Loans 217
F.41 Short-term 83 F.41 Short-term 76
F.42 Long-term 161 F.42 Long-term 141
F.5 Shares and other equity 44 F.5 Shares and other equity 43
F.6 Insurance technical reserves 36 F.6 Insurance technical reserves 36
F.61 Net equity of households in life insurance reserves and in pension fund reserves 33 F.61 Net equity of households in life insurance reserves and in pension fund reserves 33
F.611 Net equity of households in life insurance reserves 22 F.611 Net equity of households in life insurance reserves 22
F.612 Net equity of households in pension fund reserves 11 F.612 Net equity of households in pension fund reserves 11
F.62 Prepayments of insurance premiums and reserves for outstanding claims 3 F.62 Prepayments of insurance premiums and reserves for outstanding claims 3
F.7 Other accounts payable 61 F.7 Other accounts receivable 52
F.71 Trade credits and advances 18 F.71 Trade credits and advances 18
F.79 Other accounts payable, except trade credits and advances 43 F.79 Other accounts receivable, except trade credits and advances 34
B.9 Net lending (+) net borrowing(-) 38
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 10 AF Liabilities – 2
AN.1 Produced assets – 7 K.7 Catastrophic losses 0
K.4 Economic appearance of produced assets 3 K.8 Uncompensated seizures 0
K.7 Catastrophic losses – 9 K.10 Other volume changes in financial assets and net liabilities n.e.c. – 2
K.8 Uncompensated seizures 0 K.12 Changes in classifications and structure 0
K.9 Other volume changes in non-financial assets n.e.c. 1 K.12.1 Changes in sector classification and structure 0
K.12 Changes in classifications and structure – 2 K.12.2 Changes in classification of assets and liabilities 0
K.12.1 Changes in sector classification and structure 0 K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
K.12.2 Changes in classification of assets and liabilities – 2
K.12.21 Monetization/demonetization of gold – 2 of which: AF.2 Currency and deposits 0
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0 AF.3 Securities other than shares 0
of which: AN.11 Fixed assets – 4 AF.4 Loans – 4
AF.5 Shares and other equity 0
AN.12 Inventories – 1 AF.6 Insurance technical reserves 2
AN.13 Valuables – 2 AF.7 Other accounts payable 0
AN.2 Non-produced assets 17
K.3 Economic appearance of non-produced assets 24
K.5 Natural growth of non-cultivated biological resources 4
K.6 Economic disappearance of non-produced assets – 9
K.61 Depletion of natural assets – 8
K.62 Other economic disappearance of non-produced assets – 1
K.7 Catastrophic losses – 2
K.8 Uncompensated seizures 0
K.9 Other volume changes in non-financial assets n.e.c. 0
K.12 Changes in classifications and structure 0
K.12.1 Changes in sector classification and structure 0
K.12.2 Changes in classification of assets and liabilities 0
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
of which: AN.21 Tangible non-produced assets 17
AN.22 Intangible non-produced assets 0
AF Financial assets 5
K.7 Catastrophic losses 0
K.8 Uncompensated seizures 0
K.10 Other volume changes in financial assets and liabilities n.e.c. 3
K.12 Changes in classifications and structure 2
K.12.1 Changes in sector classification and structure 0
K.12.2 Changes in classification of assets and liabilities 2
K.12.21 Monetization/demonetization of gold 2
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
of which: AF.1 Monetary gold and SDRs 7
AF.2 Currency and deposits 0
AF.3 Securities other than shares 0
AF.4 Loans – 4
AF.5 Shares and other equity 0
AF.6 Insurance technical reserves 2
AF.7 Other accounts receivable 0
B.10.2 Changes in net worth due to other changes in volume of assets 17
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11 Nominal holding gains(+)/losses(-): K.11 Nominal holding gains(-)/losses(+):
AN Non-financial assets 280 AF Liabilities 76
AN.1 Produced assets 126 AF.2 Currency and deposits 0
AN.11 Fixed assets 111 AF.3 Securities other than shares 42
AN.12 Inventories 7 AF.4 Loans 0
AN.13 Valuables 8 AF.5 Shares and other equity 34
AN.2 Non-produced assets 154 AF.6 Insurance technical reserves 0
AN.21 Tangible non-produced assets 152 AF.7 Other accounts payable 0
AN.22 Intangible non-produced assets 2
AF Financial assets 84
AF.1 Monetary gold and SDRs 12
AF.2 Currency and deposits 0
AF.3 Securities other than shares 40
AF.4 Loans 0
AF.5 Shares and other equity 31
AF.6 Insurance technical reserves 0
AF.7 Other accounts receivable 0
B.10.3 Changes in net worth due to nominal holding gains losses 288
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11.1 Neutral holding gains(+)/losses(-) K.11.1 Neutral holding gains(-)/losses(+)
AN Non-financial assets 198 AF Liabilities 126
AN.1 Produced assets 121 AF.2 Currency and deposits 29
AN.11 Fixed assets 111 AF.3 Securities other than shares 26
AN.12 Inventories 5 AF.4 Loans 29
AN.13 Valuables 5 AF.5 Shares and other equity 28
AN.2 Non-produced assets 78 AF.6 Insurance technical reserves 7
AN.21 Tangible non-produced assets 76 AF.7 Other accounts payable 6
AN.22 Intangible non-produced assets 1
AF Financial assets 136
AF.1 Monetary gold and SDRs 15
AF.2 Currency and deposits 30
AF.3 Securities other than shares 25
AF.4 Loans 28
AF.5 Shares and other equity 26
AF.6 Insurance technical reserves 7
AF.7 Other accounts receivable 5
B.10.31 Changes in net worth due to neutral holding gains losses 208
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11.2 Real holding gains(+)/losses(-): K.11.2 Real holding gains(-)/losses(+):
AN Non-financial assets 81 AF Liabilities – 50
AN.1 Produced assets 5 AF.2 Currency and deposits – 29
AN.11 Fixed assets 0 AF.3 Securities other than shares 16
AN.12 Inventories 3 AF.4 Loans – 29
AN.13 Valuables 2 AF.5 Shares and other equity 6
AN.2 Non-produced assets 77 AF.6 Insurance technical reserves – 7
AN.21 Tangible non-produced assets 76 AF.7 Other accounts payable – 6
AN.22 Intangible non-produced assets 1
AF Financial assets – 52
AF.1 Monetary gold and SDRs – 3
AF.2 Currency and deposits – 30
AF.3 Securities other than shares 15
AF.4 Loans -28
AF.5 Shares and other equity 5
AF.6 Insurance technical reserves – 7
AF.7 Other accounts receivable – 5
B.10.32 Changes in net worth due to real holding gains losses 80
Assets Liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 9 922 AF Liabilities 6 298
AN.1 Produced assets 6 047 AF.2 Currency and deposits 1 471
AN.11 Fixed assets 5 544 AF.3 Securities other than shares 1 311
AN.12 Inventories 231 AF.4 Loans 1 437
AN.13 Valuables 272 AF.5 Shares and other equity 1 406
AN.2 Non-produced assets 3 875 AF.6 Insurance technical reserves 371
AN.21 Tangible non-produced assets 3 809 AF.7 Other accounts payable 302
AN.22 Intangible non-produced assets 66
AF Financial assets 6 792
AF.1 Monetary and gold SDRs 770
AF.2 Currency and deposits 1 482
AF.3 Securities other than shares 1 263
AF.4 Loans 1 384
AF.5 Shares and other equity 1 296
AF.6 Insurance technical reserves 370
AF.7 Other accounts receivable 227
B.10.32 Net worth 10 416
Assets Liabilities and net worth
--- --- --- --- --- ---
Total changes in assets Total changes in liabilities
AN Non-financial assets 482 AF Liabilities 677
AN.1 Produced assets 289 AF.2 Currency and deposits 132
AN.11 Fixed assets 239 AF.3 Securities other than shares 165
AN.12 Inventories 34 AF.4 Loans 213
AN.13 Valuables 16 AF.5 Shares and other equity 77
AN.2 Non-produced assets 193 AF.6 Insurance technical reserves 38
AN.21 Tangible non-produced assets 191 AF.7 Other accounts payable 52
AN.22 Intangible non-produced assets 2
AF Financial assets 730
AF.1 Monetary gold and SDRs 18
AF.2 Currency and deposits 119
AF.3 Securities other than shares 178
AF.4 Loans 240
AF.5 Shares and other equity 75
AF.6 Insurnce technical reserves 38
AF.7 Other accounts receivable 61
B.10 Changes in net worth, total due to: 535
B.10.1 Saving and capital transfers 230
B.10.2 Other changes in volume of assets 17
B.10.3 Nominal holding gains/losses 288
B.10.31 Neutral holding gains/losses 208
B.10.32 Real holding gains/losses 80
Assets Liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 10 404 AF Liabilities 6 975
AN.1 Produced assets 6 336 AF.2 Currency and deposits 1 603
AN.11 Fixed assets 5 783 AF.3 Securities other than shares 1 476
AN.12 Inventories 265 AF.4 Loans 1 650
AN.13 Valuables 288 AF.5 Shares and other equity 1 483
AN.2 Non-produced assets 4 068 AF.6 Insurance technical reserves 409
AN.21 Tangible non-produced assets 4 000 AF.7 Other accounts payable 354
AN.22 Intangible non-produced assets 68
AF Financial assets 7 522
AF.1 Monetary gold and SDRs 788
AF.2 Currency and deposits 1 601
AF.3 Securities other than shares 1 441
AF.4 Loans 1 624
AF.5 Shares and other equity 1 371
AF.6 Insurance technical reserves 408
AF.7 Other accounts receivable 288
B.90 Net worth 10 951
Table A.IV.3 — Full sequence of accounts for non-financial corporations
Uses Resources
P.2 Intermediate consumption 881 P.1 Output 1 753
P.11 Market output 1 722
P.12 Output for own final use 31
B.1g Value-added, gross 872
K.1 Consumption of fixed capital 137
B.1n Value-added, net 735
Uses Resources
--- --- --- --- --- ---
D.1 Compensation of employees 545 B.1n Value-added, net 735
D.11 Wages and salaries 421
D.12 Employers' social contributions 124
D.121 Employers' actual social contributions 112
D.122 Employers' imputed social contributions 12
D.29 Other taxes on production 86
D.39 Other subsidies on production – 35
B.2 Operating surplus 139
Uses Resources
--- --- --- --- --- ---
D.4 Property income 145 B.2 Operating surplus 139
D.41 Interest 66
D.42 Distributed income of corporations 48 D.4 Property income 78
D.421 Dividends 24 D.41 Interest 25
D.422 Withdrawals from income of quasi-corporations 24 D.42 Distributed income of corporations 3
D.43 Reinvested earnings on direct foreign investment 0 D.421 Dividends 3
D.45 Rent 31 D.422 Withdrawals from income of quasi-corporations 0
D.43 Reinvested earnings on direct foreign investment 4
D.44 Property income attributed to insurance policyholders 5
D.45 Rent 41
B.5 Balance of primary incomes 72
Uses Resources
--- --- --- --- --- ---
D.4 Property income 97 B.2 Operating surplus 139
D.41 Interest 66
D.45 Rent 31 D.4 Property income 78
D.41 Interest 25
D.42 Distributed income of corporations 3
D.421 Dividends 3
D.422 Withdrawals from income of quasi-corporations 0
D.43 Reinvested earnings on direct foreign investment 4
D.44 Property income attributed to insurance policyholders 5
D.45 Rent 41
B.4 Entrepreneurial income 120
Uses Resources
--- --- --- --- --- ---
D.4 Property income 48 B.4 Entrepreneurial income 120
D.42 Distributed income of corporations 48
D.421 Dividends 24
D.422 Withdrawals from income of quasi-corporations 24
D.43 Reinvested earnings on direct foreign investment 0
B.5 Balance of primary incomes 72
Uses Resources
--- --- --- --- --- ---
D.5 Current taxes on income, wealth, etc. 24 B.5 Balance of primary incomes 72
D.51 Taxes on income 20
D.59 Other current taxes 4 D.61 Social contributions 14
D.611 Actual social contributions 2
D.62 Social benefits other than social transfers in kind 13 D.6111 Employers' actual social contributions 1
D.622 Private funded social benefits 1 D.61111 Compulsory employers' actual social contributions 1
D.623 Unfunded employee social benefits 12 D.61112 Voluntary employers' actual social contributions 1
D.6112 Employees' social contributions 1
D.7 Other current transfers 11 D.61121 Compulsory employees' social contributions 1
D.71 Net non-life insurance premiums 8 D.61122 Voluntary employees' social contributions 0
D.75 Miscellaneous current transfers 3 D.612 Imputed social contributions 12
D.7 Other current transfers 10
D.72 Non-life insurance claims 6
D.75 Miscellaneous current transfers 4
B.6 Disposable income 48
Uses Resources
--- --- --- --- --- ---
D.8 Adjustment for the change in net equity of households in pension fund reserves 0 B.6 Disposable income 48
B.8 Saving 48
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
B.10.1 Changes in net worth due to saving and capital transfers 65 B.8n Saving, net 48
D.9 Capital transfers, receivable 33
D.92 Investment grants 23
D.99 Other capital transfers 10
D.9 Capital transfers, payable – 16
D.91 Capital taxes 0
D.99 Other capital transfers – 16
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
P.51 Gross fixed capital formation 250 B.10.1 Changes in net worth due to saving and capital transfers 65
P.511 Acquisitions less disposals of tangible fixed assets 209
P.5111 Acquisitions of new tangible fixed assets 211
P.5112 Acquisitions of existing tangible fixed assets 4
P.5113 Disposals of existing tangible fixed assets – 6
P.512 Acquisitions less disposals of intangible fixed assets 21
P.5121 Acquisitions of new intangible fixed assets 21
P.5122 Acquisitions of existing intangible fixed assets 1
P.5123 Disposals of existing intangible fixed assets – 1
P.513 Additions to the value of non-produced non-financial assets 20
P.5131 Major improvements to non-produced non-financial assets 3
P.5132 Costs of ownership transfer on non-produced non-financial assets 17
K.1 Consumption of fixed capital – 137
P.52 Changes in inventories 26
P.53 Acquisitions less disposals of valuables 2
K.2 Acquisitions less disposals of non-produced non-financial assets – 7
K.21 Acquisitions less disposals of land and other tangible non-produced assets – 6
K.22 Acquisitions less disposals of intangible non-produced assets – 1
B.9 Net lending(+)/net borrowing(-) – 69
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
F Net acquisition of financial assets 71 F Net incurrence of liabilities 140
F.2 Currency and deposits 17 F.2 Currency and deposits 0
F.21 Currency 5 F.22 Transferable deposits 0
F.22 Transferable deposits 10 F.29 Other deposits 0
F.29 Other deposits 2
F.3 Securities other than shares 6
F.3 Securities other than shares 18
F.4 Loans 71
F.4 Loans 27 F.41 Short-term 16
F.41 Short-term 16 F.42 Long-term 55
F.42 Long-term 11
F.5 Shares and other equity 26
F.5 Shares and other equity 2
F.6 Insurance technical reserves 0
F.6 Insurance technical reserves 0 F.61 Net equity of households in life insurance reserves and in pension fund reserves 0
F.62 Prepayments of insurance premiums and reserves for outstanding claims 0 F.612 Net equity of households in pension fund reserves 0
F.7 Other accounts receivable 7 F.7 Other accounts payable 37
F.71 Trade credits and advances 6 F.71 Trade credits and advances 8
F.79 Other accounts receivable, except trade credits and advances 1 F.79 Other accounts payable, except trade credits and advances 29
B.9 Net lending (+)/net borrowing(-) – 69
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 12 AF Liabilities – 3
AN.1 Produced assets – 2 K.7 Catastrophic losses 0
K.4 Economic appearance of produced assets 0 K.8 Uncompensated seizures 0
K.7 Catastrophic losses – 5 K.10 Other volume changes in financial assets and liabilities n.e.c. – 4
K.8 Uncompensated seizures – 1 K.12 Changes in classifications and structure 1
K.9 Other volume changes in non-financial assets n.e.c. 1 K.12.1 Changes in sector classification and structure 1
K.12 Changes in classifications and structure 3 K.12.2 Changes in classification of assets and liabilities 0
K.12.1 Changes in sector classification and structure 3 K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
K.12.2 Changes in classification of assets and liabilities 0
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0 of which: AF.2 Currency and deposits 0
of which: AN.11 Fixed assets – 1 AF.3 Securities other than shares 0
AF.4 Loans – 3
AN.12 Inventories – 1 AF.5 Shares and other equity 0
AN.13 Valuables 0 AF.6 Insurance technical reserves 0
AN.2 Non-produced assets 14 AF.7 Other accounts payable 0
K.3 Economic appearance of non-produced assets 24
K.5 Natural growth of non-cultivated biological resources 0
K.6 Economic disappearance of non-produced assets – 7
K.61 Depletion of natural assets – 6
K.62 Other economic disappearance of non-produced assets – 1
K.7 Catastrophic losses 0
K.8 Uncompensated seizures – 4
K.9 Other volume changes in non-financial assets n.e.c. 0
K.12 Changes in classifications and structure 1
K.12.1 Changes in sector classification and structure 1
K.12.2 Changes in classification of assets and liabilities 0
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
of which: AN.21 Tangible non-produced assets 14
AN.22 Intangible non-produced assets 0
AF Financial assets 2
K.7 Catastrophic losses 0
K.8 Uncompensated seizures 0
K.10 Other volume changes in financial assets and liabilities n.e.c. 0
K.12 Changes in classifications and structure 2
K.12.1 Changes in sector classification and structure 2
K.12.2 Changes in classification of assets and liabilities 0
K.12.22 Changes in classification of assets or liabilities other than monetization/demonetization of gold 0
of which: AF.2 Currency and deposits 0
AF.3 Securities other than shares 0
AF.4 Loans 0
AF.5 Shares and other equity 2
AF.6 Insurance technical reserves 0
AF.7 Other accounts receivable 0
B.10.2 Changes in net worth due to other changes in volume of assets 17
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11 Nominal holding gains(+)/losses(-): K.11 Nominal holding gains(-)/losses(+):
AN Non-financial assets 144 AF Liabilities 18
AN.1 Produced assets 63 AF.2 Currency and deposits 0
AN.11 Fixed assets 58 AF.3 Securities other than shares 1
AN.12 Inventories 4 AF.4 Loans 0
AN.13 Valuables 1 AF.5 Shares and other equity 16
AN.2 Non-produced assets 81 AF.6 Insurance technical reserves 0
AN.21 Tangible non-produced assets 80 AF.7 Other accounts payable 0
AN.22 Intangible non-produced assets 1
AF Financial assets 8
AF.2 Currency and deposits 0
AF.3 Securities other than shares 3
AF.4 Loans 0
AF.5 Shares and other equity 5
AF.6 Insurance technical reserves 0
AF.7 Other accounts receivable 0
B.10.3 Changes in net worth due to nominal holding gains losses 134
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11.1 Neutral holding gains(+)/losses(-): K.11.1 Neutral holding gains(-)/losses(+):
AN Non-financial assets 101 AF Liabilities 36
AN.1 Produced assets 60 AF.2 Currency and deposits 1
AN.11 Fixed assets 58 AF.3 Securities other than shares 1
AN.12 Inventories 2 AF.4 Loans 18
AN.13 Valuables 1 AF.5 Shares and other equity 14
AN.2 Non-produced assets 41 AF.6 Insurance technical reserves 0
AN.21 Tangible non-produced assets 40 AF.7 Other accounts payable 3
AN.22 Intangible non-produced assets 1
AF Financial assets 18
AF.2 Currency and deposits 8
AF.3 Securities other than shares 2
AF.4 Loans 1
AF.5 Shares and other equity 4
AF.6 Insurance technical reserves 1
AF.7 Other accounts receivable 3
B.10.31 Changes in net worth due to neutral holding gains/losses 82
Changes in assets Changes in liabilities and net worth
--- --- --- --- --- ---
K.11.2 Real holding gains(+)/losses(-): K.11.2 Real holding gains(-)/losses(+):
AN Non-financial assets 43 AF Liabilities – 18
AN.1 Produced assets 3 AF.2 Currency and deposits – 1
AN.11 Fixed assets 0 AF.3 Securities other than shares 1
AN.12 Inventories 3 AF.4 Loans – 18
AN.13 Valuables 0 AF.5 Shares and other equity 3
AN.2 Non-produced assets 40 AF.6 Insurance technical reserves 0
AN.21 Tangible non-produced assets 40 AF.7 Other accounts payable – 3
AN.22 Intangible non-produced assets 0
AF Financial assets – 10
AF.2 Currency and deposits – 8
AF.3 Securities other than shares 1
AF.4 Loans – 1
AF.5 Shares and other equity 1
AF.6 Insurance technical reserves – 1
AF.7 Other accounts receivable – 3
B.10.32 Changes in net worth due to real holding gains/losses 51
Assets Liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 5 041 AF Liabilities 1 817
AN.1 Produced assets 3 001 AF.2 Currency and deposits 40
AN.11 Fixed assets 2 878 AF.3 Securities other than shares 44
AN.12 Inventories 85 AF.4 Loans 897
AN.13 Valuables 38 AF.5 Shares and other equity 687
AN.2 Non-produced assets 2 040 AF.6 Insurance technical reserves 12
AN.21 Tangible non-produced assets 1 989 AF.7 Other accounts payable 137
AN.22 Intangible non-produced assets 51
AF Financial assets 897
AF.2 Currency and deposits 382
AF.3 Securities other than shares 90
AF.4 Loans 50
AF.5 Shares and other equity 200
AF.6 Insurance technical reserves 25
AF.7 Other accounts receivable 150
B.90 Net worth 4 121
Assets Liabilities and net worth
--- --- --- --- --- ---
Total changes in assets Total changes in liabilities
AN Non-financial assets 290 AF Liabilities 155
AN.1 Produced assets 182 AF.2 Curency and deposits 0
AN.11 Fixed assets 150 AF.3 Securities other than shares 7
AN.12 Inventories 29 AF.4 Loans 68
AN.13 Valuables 3 AF.5 Shares and other equity 42
AN.2 Non-produced assets 108 AF.6 Insurance technical reserves 0
AN.21 Tangible non-produced assets 108 AF.7 Other accounts payable 37
AN.22 Intangible non-produced assets 0
AF Financial assets 81
AF.2 Currency and deposits 17
AF.3 Securities other than shares 21
AF.4 Loans 27
AF.5 Shares and other equity 9
AF.6 Insurance technical reserves 0
AF.7 Other accounts receivable 7
B.10 Changes in net worth, total due to: 216
B.10.1 Saving and capital transfers 65
B.10.2 Other changes in volume of assets 17
B.10.3 Nominal holding gains/losses 134
B.10.31 Neutral holding gains/losses 82
B.10.32 Real holding gains/losses 51
Assets Liabilities and net worth
--- --- --- --- --- ---
AN Non-financial assets 5 331 AF Liabilities 1 972
AF.2 Currency and deposits 40
AN.1 Produced assets 3 183 AF.3 Services other than shares 51
AN.11 Fixed assets 3 028 AF.4 Loans 965
AN.12 Inventories 114 AF.5 Shares and other equity 729
AN.13 Valuables 41 AF.6 Insurance technical reserves 12
AN.2 Non-produced assets 2 148 AF.7 Other accounts payable 174
AN.21 Tangible non-produced assets 2 097
AN.22 Intangible non-produced assets 51
AF Financial assets 978
AF.2 Currency and deposits 389
AF.3 Securities other than shares 111
AF.4 Loans 77
AF.5 Shares and other equity 209
AF.6 Insurance technical reserves 25
AF.7 Other accounts receivable 157
B.90 Net worth 4 337
Table A.IV.4 — Full sequence of accounts for financial corporations

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