Legalize / European Union / Regulation

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

Uses	Resources
P.2	Intermediate consumption	694	P.1	Output	1 269
			P.11	Market output	1 129
			P.12	Output for own final use	140
B.1g	Value-added, gross	575
K.1	Consumption of fixed capital	42
B.1n	Value-added, net	533
Uses	Resources
---	---	---	---	---	---
D.1	Compensation of employees	39	B.1n	Value-added, net	533
D.11	Wages and salaries	39
D.12	Employers' social, contributions	0
D.121	Employers' actual social contributions	0
D.122	Employers' imputed social contributions	0

D.29	Other taxes on production	3
D.39	Other subsidies on production	– 1

B.2	Operating surplus	60
B.3	Mixed income	432
Uses	Resources
---	---	---	---	---	---
D.4	Property income	44	B.2	Operating surplus	60
D.41	Interest	17	B.3	Mixed income	432
D.45	Rent	27
			D.1	Compensation of employees	766
			D.11	Wages and salaries	573
			D.12	Employers' social contributions	193
			D.121	Employers' actual social contributions	174
			D.122	Employers' imputed social contributions	19

			D.4	Property income	134
			D.41	Interest	33
			D.42	Distributed income of corporations	57
			D.421	Dividends	13
			D.422	Withdrawals from income of quasi-corporations	44
			D.43	Reinvested earnings on direct foreign investment	3
			D.44	Property income attributed to insurance policyholders	20
			D.45	Rent	21
B.5	Balance of primary incomes	1 348
Uses	Resources
---	---	---	---	---	---
D.4	Property income	7	B.2	Operating surplus	60
D.41	Interest	0	B.3	Mixed income	432
D.45	Rent	7
			D.4	Property income	5
			D.41	Interest	0
			D.42	Distributed income of corporations	5
			D.421	Dividends	5
			D.422	Withdrawals from income of quasi-corporations	0
			D.44	Property income attributed to insurance policyholders	0
B.4	Entrepreneurial income	490
Uses	Resources
---	---	---	---	---	---
D.4	Property income	37	B.4	Entrepreneurial income	490
D.41	Interest	17
D.45	Rent	20	D.1	Compensation of employees	766
			D.11	Wages and salaries	573
			D.12	Employers' social contributions	193
			D.121	Employers' actual social contributions	174
			D.122	Employers' imputed social contributions	19

			D.4	Property income	129
			D.41	Interest	33
			D.42	Distributed income of corporations	52
			D.421	Dividends	8
			D.422	Withdrawals from income of quasi-corporations	44
			D.43	Reinvested earnings on direct foreign investment	3
			D.44	Property income attributed to insurance policyholders	20
			D.45	Rent	21
B.5	Balance of primary incomes	1 348
Uses	Resources
---	---	---	---	---	---
D.5	Current taxes on income, wealth, etc.	178	B.5	Balance of primary incomes	1 348
D.51	Taxes on income	176
D.59	Other current taxes	2	D.61	Social contributions	0
			D.611	Actual social contributions	0
D.61	Social contributions	322	D.6111	Employers' actual social contributions	0
D.611	Actual social contributions	303	D.61111	Compulsory employers' actual social contributions	0
D.6111	Employers' actual social contributions	174	D.61112	Voluntary employers' actual social contributions	0
D.61111	Compulsory employers' social contributions	160	D.6112	Employees' social contributions	0
D.61112	Voluntary employers' actual social contributions	14	D.61121	Compulsory employees' social contributions	0
D.6112	Employees' social contributions	97	D.61122	Voluntary employees' social contributions	0
D.61121	Compulsory employees' social contributions	85
D.61122	Voluntary employees' social contributions	12	D.62	Social benefits other than social transfers in kind	332
D.6113	Social contributions by self- and non-employed persons	32	D.621	Social security benefits in cash	232
D.61131	Compulsory social contributions by self- and non-employed persons	22	D.622	Private funded social benefits	29
D.61132	Voluntary social contributions by self- and non-employed persons	10	D.623	Unfunded employee social benefits	19
D.612	Imputed social contributions	19	D.624	Social assistance benefits in cash	52

D.62	Social benefits other than social transfers in kind	0	D.7	Other current transfers	36
D.622	Private funded social benefits	0	D.72	Non-life insurance claims	35
			D.75	Miscellaneous current transfers	1
D.7	Other current transfers	71
D.71	Net non-life insurance transfers	31
D.75	Miscellaneous current transfers	40

B.6	Disposable income	1 145
Uses	Resources
---	---	---	---	---	---
			B.6	Disposable income	1 145

			D.63	Social transfers in kind	219
			D.631	Social benefits in kind	162
			D.6311	Social security benefits, reimbursements	78
			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	1 364
Uses	Resources
---	---	---	---	---	---
P.3	Final consumption expenditure	996	B.6	Disposable income	1 145
P.31	Individual consumption expenditure	996
			D.8	Adjustment for the change in net equity of households in pension fund reserves	11
B.8	Saving	160
Uses	Resources
---	---	---	---	---	---
P.4	Actual final consumption	1 215	B.7	Adjusted disposable income	1 364
P.41	Actual individual consumption	1 215
			D.8	Adjustment for the change in net equity of households in pension fund reserves	11
B.8	Saving	160
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
B.10.1	Changes in net worth due to saving and capital transfers	178	B.8n	Saving, net	160

			D.9	Capital transfers, receivable	23
			D.92	Investment grants	0
			D.99	Other capital transfers	23

			D.9	Capital transfers, payable	– 5
			D.91	Capital taxes	– 2
			D.99	Other capital transfers	– 3
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
P.51	Gross fixed capital formation	61	B.10.1	Changes in net worth due to saving and capital transfers	178
P.511	Acquisitions less disposals of tangible fixed assets	49
P.5111	Acquisitions of new tangible fixed assets	50
P.5112	Acquisitions of existing tangible fixed assets	4
P.5113	Disposals of existing tangible fixed assets	– 5
P.512	Acquisitions less disposals of intangible fixed assets	12
P.5121	Acquisitions of new intangible fixed assets	9
P.5122	Acquisitions of existing intangible fixed assets	3
P.5123	Disposals of existing intangible fixed assets	0
P.513	Additions to the value of non-produced non-financial assets	0
P.5131	Major improvements to non-produced non-financial assets	0
P.5132	Costs of ownership transfer on non-produced non-financial assets	0

K.1	Consumption of fixed capital	– 42

P.52	Changes in inventories	2

P.53	Acquisitions less disposals of valuables	5

K.2	Acquisitions less disposals of non-produced non-financial assets	4
K.21	Acquisitions less disposals of land and other tangible non-produced assets	3
K.22	Acquisitions less disposals of intangible non-produced assets	1

B.9	Net lending (+)/net borrowing(-)	148
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
F	Net acquisition of financial assets	181	F	Net incurrence of liabilities	33

F.2	Currency and deposits	68	F.2	Currency and deposits	0
F.21	Currency	10	F.22	Transferable deposits	0
F.22	Transferable deposits	41	F.29	Other deposits	0
F.29	Other deposits	17
			F.3	Securities other than shares	0
F.3	Securities other than shares	29
			F.4	Loans	28
F.4	Loans	5	F.41	Short-term	11
F.41	Short-term	3	F.42	Long-term	17
F.42	Long-term	2
			F.7	Other accounts payable	5
F.5	Shares and other equity	3	F.71	Trade credits and advances	4
			F.79	Other accounts payable, except trade credits and advances	1
F.6	Insurance technical reserves	36
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.612	Net equity of households in pension fund reserves	11
F.62	Prepayments of insurance premiums and reserves for outstanding claims	3

F.7	Other accounts receivable	40
F.71	Trade credits and advances	11
F.79	Other accounts receivable, except trade credits and advances	29
			B.9	Net lending (+)/net borrowing(-)	148
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	0	AF	Liabilities	0
AN.1	Produced assets	0	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	0	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	0	K.10	Other volume changes in financial assets and liabilities n.e.c.	0
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.	0	K.12.1	Changes in sector classification and structure	0
K.12	Changes in classifications and structure	0	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	0
K.12.21	Monetization/demonetization of gold	0	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	0	AF.4	Loans	0
AF.7	Other accounts payable	0
AN.12	Inventories	0
AN.13	Valuables	0
AN.2	Non-produced assets	0
K.3	Economic appearance of non-produced assets	0
K.5	Natural growth of non-cultivated biological resources	0
K.6	Economic disappearance of non-produced assets	0
K.61	Depletion of natural assets	0
K.62	Other economic disappearance of non-produced assets	0
K.7	Catastrophic losses	0
K.8	Uncompensated seizures	0
K.9	Other volume changes in non-financial assets	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	0
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.	2
K.12	Changes in classification 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: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
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	2
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	80	AF	Liabilities	0
AN.1	Produced assets	35	AF.2	Currency and deposits	0
AN.11	Fixed assets	28	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	0
AN.13	Valuables	5	AF.7	Other accounts payable	0
AN.2	Non-produced assets	45
AN.21	Tangible non-produced assets	45
AN.22	Intangible non-produced assets	0

AF	Financial assets	16
AF.2	Currency and deposits	0
AF.3	Securities other than shares	6
AF.4	Loans	0
AF.5	Shares and other equity	10
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	96
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	56	AF	Liabilities	6
AN.1	Produced assets	34	AF.2	Currency and deposits	0
AN.11	Fixed assets	28	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	3
AN.13	Valuables	4	AF.5	Shares and other equity	0
AN.2	Non-produced assets	22	AF.7	Other accounts payable	2
AN.21	Tangible non-produced assets	22
AN.22	Intangible non-produced assets	0

AF	Financial assets	36
AF.2	Currency and deposits	17
AF.3	Securities other than shares	4
AF.4	Loans	0
AF.5	Shares and other equity	8
AF.6	Insurance technical reserves	6
AF.7	Other accounts receivable	1
			B.10.31	Changes in net worth due to neutral holding gains/losses	87
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	24	AF	Liabilities	– 6
AN.1	Produced assets	1	AF.2	Currency and deposits	0
AN.11	Fixed assets	0	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	– 3
AN.13	Valuables	1	AF.7	Other accounts payable	– 2
AN.2	Non-produced assets	22
AN.21	Tangible non-produced assets	22
AN.22	Intangible non-produced assets	0

AF	Financial assets	– 20
AF.2	Currency and deposits	– 17
AF.3	Securities other than shares	2
AF.4	Loans	0
AF.5	Shares and other equity	2
AF.6	Insurance technical reserves	– 6
AF.7	Other accounts receivable	– 1
			B.10.32	Changes in net worth due to real holding gains/losses	9
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	2 822	AF	Liabilities	289
AN.1	Produced assets	1 698	AF.2	Currency and deposits	10
AN.11	Fixed assets	1 423	AF.3	Securities other than shares	2
AN.12	Inventories	97	AF.4	Loans	169
AN.13	Valuables	178	AF.7	Other accounts payable	108
AN.2	Non-produced assets	1 124
AN.21	Tangible non-produced assets	1 124
AN.22	Intangible non-produced assets	0

AF	Financial assets	1 819
AF.2	Currency and deposits	840
AF.3	Securities other than shares	198
AF.4	Loans	24
AF.5	Shares and other equity	411
AF.6	Insurance technical reserves	291
AF.7	Other accounts receivable	55
			B.90	Net worth	4 352
Assets	Liabilities and net worth
---	---	---	---	---	---
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	110	AF	Liabilities	33
AN.1	Produced assets	61	AF.2	Currency and deposits	0
AN.11	Fixed assets	47	AF.3	Securities other than shares	0
AN.12	Inventories	4	AF.4	Loans	28
AN.13	Valuables	10	AF.7	Other accounts payable	5
AN.2	Non-produced assets	49
AN.21	Tangible non-produced assets	48
AN.22	Intangible non-produced assets	1

AF	Financial assets	199
AF.2	Currency and deposits	68
AF.3	Securities other than shares	35
AF.4	Loans	5
AF.5	Shares and other equity	13
AF.6	Insurance technical reserves	38
AF.7	Other accounts receivable	40
			B.10	Changes in net worth, total due to:	276
			B.10.1	Saving and capital transfers	178
			B.10.2	Other changes in volume of assets	2
			B.10.3	Nominal holding gains/losses	96
			B.10.31	Neutral holding gains/losses	87
			B.10.32	Real holding gains/losses	9
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	2 932	AF	Liabilities	322
AN.1	Produced assets	1 759	AF.2	Currency and deposits	10
AN.11	Fixed assets	1 470	AF.3	Securities other than shares	2
AN.12	Inventories	101	AF.4	Loans	197
AN.13	Valuables	188	AF.7	Other accounts payable	113
AN.2	Non-produced assets	1 173
AN.21	Tangible non-produced assets	1 172
AN.22	Intangible non-produced assets	1

AF	Financial assets	2 018
AF.2	Currency and deposits	908
AF.3	Securities other than shares	233
AF.4	Loans	29
AF.5	Shares and other equity	424
AF.6	Insurance technical reserves	329
AF.7	Other accounts receivable	95
			B.90	Net worth	4 628

Table A.IV.7 — Full sequence of accounts for non-profit institutions serving households

Uses	Resources
P.2	Intermediate consumption	6	P.1	Output	37
			P.11	Market output	21
			P.12	Output for own final use	0
			P.13	Other non-market output	16
B.1g	Value-added, gross	31
K.1	Consumption of fixed capital	3
B.1n	Value-added, net	28
Uses	Resources
---	---	---	---	---	---
D.1	Compensation of employees	23	B.1n	Value-added, net	28
D.11	Wages and salaries	12
D.12	Employers' social contributions	11
D.121	Employers' actual social contributions	10
D.122	Employers' imputed social contributions	1

D.29	Other taxes on production	0
D.39	Other subsidies on production	0

B.2	Operating surplus	5
Uses	Resources
---	---	---	---	---	---
D.4	Property income	7	B.2	Operating surplus	5
D.41	Interest	7
D.42	Distributed income of corporations	0	D.4	Property income	5
D.422	Withdrawals from income of quasi-corporations	0	D.41	Interest	5
D.43	Reinvested earnings on direct foreign investment	0	D.42	Distributed income of corporations	0
D.44	Property income attributed to insurance policyholders	0	D.421	Dividends	0
D.45	Rent	0	D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.5	Balance or primary incomes	3
Uses	Resources
---	---	---	---	---	---
D.4	Property income	2	B.2	Operating surplus	5
D.41	Interest	2
D.45	Rent	0	D.4	Property income	0
			D.41	Interest	0
			D.42	Distributed income of corporations	0
			D.421	Dividends	0
			D.422	Withdrawals from income of quasi-corporations	0
B.4	Entrepreneurial income	3
Uses	Resources
---	---	---	---	---	---
D.4	Property income	5	B.4	Entrepreneurial income	3
D.41	Interest	5
D.45	Rent	0	D.4	Property income	5
			D.41	Interest	5
			D.42	Distributed income of corporations	0
			D.421	Dividends	0
			D.422	Withdrawals from income of quasi-corporations	0
			D.43	Reinvested earnings on direct foreign investment	0
			D.44	Property income attributed to insurance policyholders	0
			D.45	Rent	0
B.5	Balance of primary incomes	3
Uses	Resources
---	---	---	---	---	---
D.5	Current taxes on income, wealth, etc.	0	B.5	Balance of primary incomes	3
D.59	Other current taxes	0
			D.61	Social contributions	1
D.62	Social benefits other than social transfers in kind	1	D.611	Actual social contributions	0
D.622	Private funded social benefits	0	D.6111	Employers' actual social contributions	0
D.623	Unfunded employee social benefits	1	D.61111	Compulsory employers' actual social contributions	0
			D.6112	Employees' social contributions	0
D.7	Other current transfers	2	D.61121	Compulsory employees' social contributions	0
D.71	Net non-life insurance premiums	0	D.61122	Voluntary employees' social contributions	0
D.75	Miscellaneous current transfers	2	D.612	Imputed social contributions	1

			D.7	Other current transfers	36
			D.72	Non-life insurance claims	0
			D.75	Miscellaneous current transfers	36
B.6	Disposable income	37
Uses	Resources
---	---	---	---	---	---
D.63	Social transfers in kind	13	B.6	Disposable income	37
D.631	Social benefits in kind	0
D.6313	Social assistance benefits in kind	0
D.632	Transfers of individual non-market goods and services	13

B.7	Adjusted disposable income	24
Uses	Resources
---	---	---	---	---	---
P.3	Final consumption expenditure	13	B.6	Disposable income	37
P.31	Individual consumption expenditure	13
D.8	Adjustment for the change in net equity of households in pension funds reserves	0

B.8	Saving	24
Uses	Resources
---	---	---	---	---	---
D.8	Adjustment for the change in net equity of households in pension funds reserves	0	B.7	Adjusted disposable income	24

B.8	Saving	24
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
B.10.1	Changes in net worth due to saving and capital transfers	21	B.8n	Saving, net	24

			D.9	Capital transfers, receivable	0
			D.92	Investment grants	0
			D.99	Other capital transfers	0

			D.9	Capital transfers, payable	– 3
			D.91	Capital taxes	0
			D.99	Other capital transfers	– 3
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
P.51	Gross fixed capital formation	19	B.10.1	Changes in net worth due to saving and capital transfers	21
P.511	Acquisitions less disposals of tangible fixed assets	14
P.5111	Acquisitions of new tangible fixed assets	13
P.5112	Acquisitions of existing tangible fixed assets	1
P.5113	Disposals of existing tangible fixed assets	0
P.512	Acquisitions less disposals of intangible fixed assets	5
P.5121	Acquisitions of new intangible fixed assets	10
P.5122	Acquisitions of existing intangible fixed assets	0
P.5123	Disposals of existing intangible fixed assets	– 5
P.513	Additions to the value of non-produced non-financial assets	0
P.5131	Major improvements to non-produced non-financial assets	0
P.5132	Costs of ownership transfer on non-produced non-financial assets	0

K.1	Consumption of fixed capital	– 3

P.52	Changes in inventories	0

P.53	Acquisitions less disposals of valuables	0

K.2	Acquisitions less disposals of non-produced non-financial assets	1
K.21	Acquisitions less disposals of land and other tangible non-produced assets	1
K.22	Acquisitions less disposals of intangible non-produced assets	0

B.9	Net lending (+): net borrowing (-)	4
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
F	Net acquisition of financial assets	32	F	Net incurrence of liabilities	28

F.2	Currency and deposits	12	F.2	Currency and deposits	0
F.21	Currency	2	F.22	Transferable deposits	0
F.22	Transferable deposits	7	F.29	Other deposits	0
F.29	Other deposits	3
			F.3	Securities other than shares	0
F.3	Securities other than shares	12
			F.4	Loans	24
F.4	Loans	0	F.41	Short-term	17
F.41	Short-term	0	F.42	Long-term	7
F.42	Long-term	0
			F.5	Shares and other equity	4
F.5	Shares and other equity	0	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	8	F.7	Other accounts payable	0
F.71	Trade credits and advances	0	F.71	Trade credits and advances	0
F.79	Other accounts receivable, except trade credits and advances	8	F.79	Other accounts payable, except trade credits and advances	0

			B.9	Net lending (+) net borrowing (-)	4
Changes in assets	Changes in liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	0	AF	Liabilities	0
AN.1	Produced assets	0	K.7	Catastrophic losses	0
K.4	Economic appearance of produced assets	0	K.8	Uncompensated seizures	0
K.7	Catastrophic losses	0	K.10	Other volume changes in financial assets and liabilities n.e.c.	0
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.	0	K.12.1	Changes in sector classification and structure	0
K.12	Changes in classifications and structure	0	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	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
of which: AN.11	Fixed assets	0	AF.4	Loans	0
AN.12	Inventories	0	AF.5	Shares and other equity	0
AN.13	Valuables	0	AF.6	Insurance technical reserves	0
AN.2	Non-produced assets	0	AF.7	Other accounts payable	0
K.3	Economic appearance of non-produced assets	0
K.5	Natural growth of non-cultivated biological resources	0
K.6	Economic disappearance of non-produced assets	0
K.61	Depletion of natural assets	0
K.62	Other economic disappearance of non-produced assets	0
K.7	Catastrophic losses	0
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	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	0
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	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: AF.2	Currency and deposits	0
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
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	0
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	8	AF	Liabilities	0
AN.1	Produced assets	5	AF.2	Currency and deposits	0
AN.11	Fixed assets	5	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	0
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	3	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	3	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	2
AF.2	Currency and deposits	0
AF.3	Securities other than shares	1
AF.4	Loans	0
AF.5	Shares and other equity	1
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	10
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	7	AF	Liabilities	2
AN.1	Produced assets	5	AF.2	Currency and deposits	1
AN.11	Fixed assets	5	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	1
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	2	AF.7	Other accounts payable	1
AN.22	Intangible non-produced assets	0

AF	Financial assets	3
AF.2	Currency and deposits	2
AF.3	Securities other than shares	1
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.31	Changes in net worth due to neutral holding gains/losses	8
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	2	AF	Liabilities	– 2
AN.1	Produced assets	0	AF.2	Currency and deposits	– 1
AN.11	Fixed assets	0	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	– 1
AN.13	Valuables	0	AF.5	Shares and other equity	0
AN.2	Non-produced assets	2	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	2	AF.7	Other accounts payable	– 1
AN.22	Intangible non-produced assets	0

AF	Financial assets	– 2
AF.2	Currency and deposits	– 2
AF.3	Securities other than shares	0
AF.4	Loans	0
AF.5	Shares and other equity	0
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	0
			B.10.32	Changes in net worth due to real holding gains losses	2
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	324	AF	Liabilities	121
AN.1	Produced assets	243	AF.2	Currency and deposits	38
AN.11	Fixed assets	231	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	43
AN.13	Valuables	10	AF.5	Shares and other equity	0
AN.2	Non-produced assets	81	AF.6	Insurance technical reserves	5
AN.21	Tangible non-produced assets	81	AF.7	Other accounts payable	35
AN.22	Intangible non-produced assets	0

AF	Financial assets	172
AF.2	Currency and deposits	110
AF.3	Securities other than shares	25
AF.4	Loans	8
AF.5	Shares and other equity	22
AF.6	Insurance technical reserves	4
AF.7	Other accounts receivable	3
			B.90	Net worth	375
Assets	Liabilities and net worth
---	---	---	---	---	---
	Total changes in assets			Total changes in liabilities

AN	Non-financial assets	25	AF	Liabilities	28
AN.1	Produced assets	21	AF.2	Currency and deposits	0
AN.11	Fixed assets	21	AF.3	Securities other than shares	0
AN.12	Inventories	0	AF.4	Loans	24
AN.13	Valuables	0	AF.5	Shares and other equity	4
AN.2	Non-produced assets	4	AF.6	Insurance technical reserves	0
AN.21	Tangible non-produced assets	4	AF.7	Other accounts payable	0
AN.22	Intangible non-produced assets	0

AF	Financial assets	33
AF.2	Currency and deposits	12
AF.3	Securities other than shares	13
AF.4	Loans	0
AF.5	Shares and other equity	1
AF.6	Insurance technical reserves	0
AF.7	Other accounts receivable	8
			B.10	Changes in net worth, total due to:	31
			B.10.1	Saving and capital transfers	21
			B.10.2	Other changes in volume of assets	0
			B.10.3	Nominal holding gains/losses	10
			B.10.31	Neutral holding gains/losses	8
			B.10.32	Real holding gains/losses	2
Assets	Liabilities and net worth
---	---	---	---	---	---
AN	Non-financial assets	349	AF	Liabilities	149
AN.1	Produced assets	264	AF.2	Currency and deposits	38
AN.11	Fixed assets	252	AF.3	Securities other than shares	0
AN.12	Inventories	2	AF.4	Loans	67
AN.13	Valuables	10	AF.5	Shares and other equity	4
AN.2	Non-produced assets	85	AF.6	Insurance technical reserves	5
AN.21	Tangible non-produced assets	85	AF.7	Other accounts payable	35
AN.22	Intangible non-produced assets	0

AF	Financial assets	205
AF.2	Currency and deposits	122
AF.3	Securities other than shares	38
AF.4	Loans	8
AF.5	Shares and other equity	23
AF.6	Insurance technical reserves	4
AF.7	Other accounts receivable	11
			B.90	Net worth	406

ANNEX V

For the purpose of the Member States' reports to the Commission under the excessive deficit procedure laid down in Council Regulation (EC) No 3605/93 (¹¹⁵), ‘Government deficit’ is the balancing item ‘net borrowing/net lending’ of General Government, including streams of interest payments resulting from swaps arrangements and forward rate agreements. This balancing item is codified as EDPB9. For this purpose, interest includes the abovementioned flows and is codified as EDPD41.

ANNEX B

TRANSMISSION PROGRAMME OF NATIONAL ACCOUNTS DATA

Table No	Subject of the tables	Deadline t + months (days where specified)	First transmission	Period covered (^*1)
1	Main aggregates, annual	70 days	2007	1990 onwards
2008	1980-1989
1	Main aggregates, quarterly	70 days	2007	1990 Q1 onwards

2	Main aggregates general government, annual	3/9	2007	1995 onwards
3	Tables by industry	9/21	2007	1990 onwards
2008	1980-1989
5	Household final consumption expenditure by purpose	9	2007	1990 onwards
2008	1980-1989
6	Financial accounts by sector (transactions)	9	2007	1995 onwards
7	Balance sheets for financial assets and liabilities	9	2007	1995 onwards
8	Non-financial accounts by sector, annual	9	2007	1995 onwards
9	Detailed tax receipts by sector	9	2007	1995 onwards
10	Tables by industry and by region, NUTS II	24	2007	1995 onwards
11	General government expenditure by function	12	2007	1995 onwards
12	Tables by industry and by region, NUTS III	24	2007	1995 onwards
13	Household accounts by region, NUTS II	24	2007	1995 onwards

15	Supply table at basic prices including transformation into purchasers prices	36	2007	2000 onwards
16	Use table at purchasers prices	36	2007	2000 onwards
17	Symmetric input-output table at basic prices, five yearly	36	2008	2000 onwards
18	Symmetric input-output table for domestic output at basic prices, five yearly	36	2008	2000 onwards
19	Symmetric input-output table for imports at basic prices, five yearly	36	2008	2000 onwards

20	Cross classification of fixed assets by industry and by asset, A*21 × AN_F6^†, yearly	24	2007	2000 onwards
22	Cross classification of gross fixed capital formation by industry and by asset, A*21 × AN_F6^†, yearly	24	2007	1995 onwards
26	Balance sheets for non-financial assets	24	2007	1995 onwards
(^*1) Applicable to the entire table with the exception of selected items (see table details). t = Reference period (year or quarter).

Table 1 – Main aggregates — quarterly (¹) and annual exercise

Code	List of variables	Breakdown (²)	Current prices	Previous year's prices and chain-linked volumes
Value added and Gross Domestic Product
B.1g	1.	Gross value added at basic prices	A*10	x	x
D.21	2.	a) Taxes on products (³)		x	x
D.31		b) Subsidies on products (³)		x	x
B.1*g	3.	Gross domestic product at market prices		x	x
Expenditure side of Gross Domestic Product
P.3	4.	Total final consumption expenditure		x	x
P.3	5.	a) Household final consumption expenditure (domestic concept)	Durability (⁴)	x	x
P.3		b) Household final consumption expenditure (national concept)		x	x
P.3	6.	Final consumption expenditure of NPISHs		x	x
P.3	7.	Government final consumption expenditure		x	x
P.31		a) Individual consumption expenditure		x	x
P.32		b) Collective consumption expenditure		x	x
P.4	8.	Actual final consumption of households		x	x
P41		a) Actual individual consumption		x	x
P.5	9.	Gross capital formation		x	x
P.51		a) Gross fixed capital formation	AN_F6 (⁵)	x	x
P.52		b) Changes in inventories		x	x (⁶)
P.53		c) Acquisitions less disposals of valuables		x	x (⁶)
P.6	10.	Exports of goods (fob) and services		x	x
P.61		a) Goods		x	x
P.62		b) Services		x	x
		Member States of the EU and Institutions of the EU (⁷)		x	x
		Member States of the EU (⁷)		x	x
		Members of the EMU (⁷)		x	x
		Institutions of the EU (⁷) (⁸)		x	x
		Third countries and international organisations (⁷)		x	x
P.7	11.	Imports of goods (fob) and services		x	x
P.71		a) Goods		x	x
P.72		b) Services		x	x
		Member States of the EU and Institutions of the EU (⁷)		x	x
		Member States of the EU (⁷)		x	x
		Members of the EMU (⁷)		x	x
		Institutions of the EU (⁷) (⁸)		x	x
		Third countries and international organisations (⁷)		x	x
B.11	12.	External balance of goods and services		x	x
Income, Saving and Net Lending
B.2g + B.3g	13.	Gross operating surplus and mixed income		x
D.2	14.	Taxes on production and imports		x
D.3	15.	Subsidies on production and imports		x
D.1_D.4	16.	a) Primary income receivable from the rest of the world		x	(x)
D.1_D.4		b) Primary income payable to the rest of the world		x	(x)
B.5*g	17.	Gross national income at market prices		x	(x)
K.1	18.	Consumption of fixed capital		x	x
B.5*n	19.	Net national income at market prices		x	(x)
D.5, D.6, D.7	20.	a) Current transfers receivable from the rest of the world		x	(x)
D.5, D.6, D.7		b) Current transfers payable to the rest of the world		x	(x)
B.6n	21.	a) Disposable income, net		x	(x)
B.6g		b) Disposable income, gross		x	(x)
D.8	22.	Adjustments for the change in net equity of households in pension funds reserves		x	(x)
B.8n	23.	National saving, net		x
D.9	24.	a) Capital transfers receivable from the rest of the world		x
D.9		b) Capital transfers payable to the rest of the world		x
K.2	25.	Acquisitions less disposals of non-financial non-produced assets		x
B.9	26.	Net lending or net borrowing of the nation		x
Population, Employment, Compensation of employees
	27.	Population and employment data
		a) Total population (thousands of persons)
		b) Unemployed persons (thousands of persons) (⁸)
		c) Employment in resident production units (thousands of persons employed, thousands of hours worked and thousands of jobs (⁸)) and employment of residents (thousands of persons)	A*10 (⁹)
		d) Self employed	A*10 (⁹)
		e) Employees	A*10 (⁹)
D.1	28.	Compensation of employees working in resident production units and compensation of resident employees	A*10 (⁹)	x
D.11		a) Gross wages and salaries	A*10 (⁹)	x
(¹) Quarterly data are to be provided in non-adjusted, as well as seasonally and working-day adjusted format. Gross domestic product (B.1g) and total gross value added (B.1g) must also be provided in working-day adjusted format. The provision of other aggregates in working-day adjusted format is voluntary. (²) If no breakdown is indicated that means total economy. (³) Split between taxes and subsidies for quarterly accounts on a voluntary basis. (⁴) Breakdown by durability for annual accounts: durable goods, semi-durable goods, non-durable goods, services. Breakdown by durability for quarterly accounts: durable goods and others. Backward data starting in 1990. (⁵) AN_F6: Breakdown of fixed assets: — AN1111 dwellings — AN1112 other buildings and structures — AN11131 transport equipment — AN11132 other machinery and equipment — AN1114 cultivated assets — AN112 intangible fixed assets. (⁶) Only in previous year's prices. (⁷) Data (current and constant prices) to be provided for reference periods after 2006 must reflect the compositions of the EU and the EMU as at the end of the period reported in this Table. Only members of the EMU during the reference period are required to provide a split of the EMU; for non-members the split is voluntary. Backward data (aggregates in current prices, reference periods up to and including 2006): a) To be provided by all Member States that, in 2006, were members of the EU but not members of the EMU: 2002-2006: total/EU-25/Institutions of the EU (voluntary)/third countries and international organisations b) To be provided by all Member States that, in 2006, were members of the EMU: 1999-2001: total/EMU12 2002-2006: total/EMU12/EU-25/Institutions of the EU (voluntary)/third countries and international organisations EMU12 = Economic and Monetary Union with 12 Member States as at 1.1.2001 For future countries joining the EU and the EMU: — Any country joining the EU in year t after 2006 must provide backward data (in current prices) from t-2 on transactions with the EU (in the composition before EU enlargement). — Any country joining the EMU in year t after 2006 must provide backward data (in current prices) from t-2 on transactions with the EMU (in the composition before EMU enlargement). (⁸) On a voluntary basis. (⁹) A10 only for total employment, self employed and employees in resident production units. (x) In real terms. A10 NACE A10 including ‘of which manufacturing’. Backward data for ‘manufacturing’ starting in 1990.
—	AN1111	dwellings
—	AN1112	other buildings and structures
—	AN11131	transport equipment
—	AN11132	other machinery and equipment
—	AN1114	cultivated assets
—	AN112	intangible fixed assets.

Table 2 — Main aggregates of general government

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