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
Code Transaction Sectors and sub-sectors (1) (2)
P.1 Output S.13, S.1311, S.1312, S.1313, S.1314
P.11 + P.12 — Market output and output for own final use, S.13, S.1311, S.1312, S.1313, S.1314
P.13 — Other non-market output, S.13, S.1311, S.1312, S.1313, S.1314
P.131 Payments for other non-market output S.13, S.1311, S.1312, S.1313, S.1314
P.132 Other non-market output, other S.13, S.1311, S.1312, S.1313, S.1314
P.11 + P.12 + P.131 Market output, output for own final use and payments for other non-market output S.13, S.1311, S.1312, S.1313, S.1314
P.2 Intermediate consumption S.13, S.1311, S.1312, S.1313, S.1314
B.1g Value added, gross S.13, S.1311, S.1312, S.1313, S.1314
K.1 Consumption of fixed capital S.13, S.1311, S.1312, S.1313, S.1314
B.1n Value added, net S.13, S.1311, S.1312, S.1313, S.1314
D.1 Compensation of employees, payable S.13, S.1311, S.1312, S.1313, S.1314
D.29 Other taxes on production, payable S.13, S.1311, S.1312, S.1313, S.1314
D.39 Other subsidies on production, receivable S.13, S.1311, S.1312, S.1313, S.1314
B.2n Operating surplus, net S.13, S.1311, S.1312, S.1313, S.1314
D.2 Taxes on production and imports, receivable S.13, S.1311, S.1312, S.1313, S.1314
D.4 Property income, receivable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.3 Subsidies, payable S.13, S.1311, S.1312, S.1313, S.1314
D.4 Property income, payable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.4_S.1311 of which, payable to sub-sector Central Government (S.1311) S.1312, S.1313, S.1314
D.4_S.1312 of which, payable to sub-sector State Government (S.1312) S.1311, S.1313, S.1314
D.4_S.1313 of which, payable to sub-sector Local Government (S.1313) S.1311, S.1312, S.1314
D.4_S.13.14 of which, payable to sub-sector Social Security Funds (S.1314) S.1311, S.1312, S.1313
D. 41 — Interest, payable, S.13, S.1311, S.1312, S.1313, S.1314
D.42 + D.43 + D.44 + D.45 — Other property income, payable, S.13, S.1311, S.1312, S.1313, S.1314
B.5n Balance of primary incomes, net S.13, S.1311, S.1312, S.1313, S.1314
D.5 Current taxes on income, wealth etc., receivable S.13, S.1311, S.1312, S.1313, S.1314
D.61 Social contributions, receivable S.13, S.1311, S.1312, S.1313, S.1314
D.611 — Actual social contributions, S.13, S.1311, S.1312, S.1313, S.1314
D.612 — Imputed social contributions, S.13, S.1311, S.1312, S.1313, S.1314
D.7 Other current transfers, receivable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.5 Current taxes on income, wealth etc., payable S.13, S.1311, S.1312, S.1313, S.1314
D.62 Social benefits other than social transfers in kind, payable S.13, S.1311, S.1312, S.1313, S.1314
D.6311 + D.63121 + D.63131 Social transfers in kind related to expenditure on products supplied to households via market producers, payable S.13, S.1311, S.1312, S.1313, S.1314
D.62 + D.6311 + D.63121 + D.63131 Social benefits other than social transfers in kind and social transfers in kind related to expenditure on products supplied to households via market producers, payable S.13, S.1311, S.1312, S.1313, S.1314
D.7 Other current transfers, payable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.7_S.1311 of which, payable to sub-sector Central Government (S.1311) S.1312, S.1313, S.1314
D.7_S.1312 of which, payable to sub-sector State Government (S.1312) S.1311, S.1313, S.1314
D.7_S.1313 of which, payable to sub-sector Local Government (S.1313) S.1311, S.1312, S.1314
D.7_S.13.14 of which, payable to sub-sector Social Security Funds (S.1314) S.1311, S.1312, S.1313
B.6n Disposable income, net S.13, S.1311, S.1312, S.1313, S.1314
P.3 Final consumption expenditure S.13, S.1311, S.1312, S.1313, S.1314
P.31 — Individual consumption expenditure, S.13, S.1311, S.1312, S.1313, S.1314
P.32 — Collective consumption expenditure, S.13, S.1311, S.1312, S.1313, S.1314
D.8 Adjustment for the change in net equity of households in pension funds reserves S.13, S.1311, S.1312, S.1313, S.1314
B.8g Saving, gross S.13, S.1311, S.1312, S.1313, S.1314
B.8n Saving, net S.13, S.1311, S.1312, S.1313, S.1314
D.9 Capital transfers, receivable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.91 — Capital taxes, S.13, S.1311, S.1312, S.1313, S.1314
D.92 + D.99 — Other capital transfers and investment grants, receivable, S.13, S.1311, S.1312, S.1313, S.1314
D.9 Capital transfers, payable (2) S.13, S.1311, S.1312, S.1313, S.1314
D.9_S.1311 of which, payable to sub-sector Central Government (S.1311) S.1312, S.1313, S.1314
D.9_S.1312 of which, payable to sub-sector State Government (S.1312) S.1311, S.1313, S.1314
D.9_S.1313 of which, payable to sub-sector Local Government (S.1313) S.1311, S.1312, S.1314
D.9_S.1314 of which, payable to sub-sector Social Security Funds (S.1314) S.1311, S.1312, S.1313
P.5 Gross capital formation S.13, S.1311, S.1312, S.1313, S.1314
P.51 — Gross fixed capital formation, S.13, S.1311, S.1312, S.1313, S.1314
P.52 + P.53 — Changes in inventories and acquisitions less disposals of valuables, S.13, S.1311, S.1312, S.1313, S.1314
K2 Acquisitions less disposals of non-financial non-produced assets S.13, S.1311, S.1312, S.1313, S.1314
P.5 + K.2 Gross capital formation and Acquisitions less disposals of non-financial non-produced assets S.13, S.1311, S.1312, S.1313, S.1314
B.9 Net lending (+)/Net borrowing (-) S.13, S.1311, S.1312, S.1313, S.1314
TE Total expenditure S.13, S.1311, S.1312, S.1313, S.1314
TR Total revenue S.13, S.1311, S.1312, S.1313, S.1314
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (3) S.13, S.1311, S.1312, S.1313, S.1314
EDP_D41 Interest including flows on swaps and FRAs S.13, S.1311, S.1312, S.1313, S.1314
EDP_B9 Net lending (+)/Net borrowing (-) under the Excessive Deficit Procedure (EDP) S.13, S.1311, S.1312, S.1313, S.1314
(1) General government sub-sectors breakdown: — S.13 General Government — S.1311 Central Government — S.1312 State Government — S.1313 Local Government — S.1314 Social Security Funds. (2) Sector S.13 data equal the sum of sub-sectors data, except items D.4, D.7 and D.9 (and their sub-items) for which consolidation between sub-sectors should be made (with counterpart information). Data for sub-sectors S.1312, S.1313 and S.1314 to be transmitted on a voluntary basis for the t + 3 months transmission for the latest year transmitted. Backward data for sub-sectors S.1311, S.1312, S.1313 and S.1314 and counterpart information for D.4, D.7 and D.9 starting in 1995. (3) Split between receiving sub-sectors on a voluntary basis.
S.13 General Government
S.1311 Central Government
S.1312 State Government
S.1313 Local Government
S.1314 Social Security Funds.

Table 3 —  Tables by industry

Code List of variables Breakdown (1) (2) Current prices Previous year's prices and chain-linked volumes
Output
P.1 1. Output at basic prices by industry A38/ A64 x
P.2 2 Intermediate consumption at purchaser's prices by industry A38/ A64 x
B.1g 3. Gross value added at basic prices by industry A38/ A64 x x
K.1 4. Consumption of fixed capital by industry A38/ A64 x x
B.2n + B.3n 5. Net operating surplus and net mixed income A38/ A64 x
D.29-D.39 6. Other taxes less other subsidies on production A38/ A64 x
Capital formation
P.5 5. Gross capital formation by industry (3) A*10 x x
P.51 a) Gross fixed capital formation by industry A38/ A64 x x
Breakdown by fixed asset AN_F6 x x
of which dwellings and other buildings and structures A38/ A64 x x
P.52 + P.53 b) Changes in inventories and acquisition less disposals of valuables by industry (3) A*10 x x (4)
P.52 of which changes in inventories (5) x x (4)
P.53 of which acquisitions less disposals of valuables (5) x x (4)
Employment and compensation of employees
6 Employment by industry (thousands of persons, thousands of hours worked (6) and thousands of jobs (5)) A38/ A64
a) self employed by industry A38/ A64
b) employees by industry A38/ A64
of which in the Government sector (S.13) (7)
of which in the other sectors (S.11 + S.12 + S.14 + S.15) (7)
D.1 7. Compensation of employees by industry A38/ A64 x
D.11 a) Wages and salaries by industry A38/ A64 x
(1) If no breakdown is indicated that means total economy. (2) A10/ A38: time limit for transmission t + 9 months. Backward data starting in 1980. A64: time limit for transmission t + 21 months. Backward data starting in 1990. (3) A38/ A64 on a voluntary basis. (4) Only in previous year's prices. (5) On a voluntary basis. (6) Backward data for hours worked: — from 1990:  A38 mandatory,  A64 voluntary; — before 1990:  A10 mandatory,  A*38 voluntary. (7) Only number of persons; backward data starting in 1995. AN_F6: Breakdown fixed assets: AN1111 dwellings AN1112 other buildings and structures AN11131 transport equipment AN11132 other machinery and equipment of which: AN111321 office machinery and hardware AN111322 radio, TV and communication equipment AN1114 cultivated assets AN112 intangible fixed assets of which: AN1122 computer software
A10/ A38: time limit for transmission t + 9 months. Backward data starting in 1980.
A*64: time limit for transmission t + 21 months. Backward data starting in 1990.
AN1111 dwellings
AN1112 other buildings and structures
AN11131 transport equipment
AN11132 other machinery and equipment
of which: AN111321 office machinery and hardware
AN111322 radio, TV and communication equipment
AN1114 cultivated assets
AN112 intangible fixed assets
of which: AN1122 computer software

Table 5 —  Household final consumption expenditure

Code List of variables Breakdown Current prices Previous year's prices and chain-linked volumes
P.3 1. Household final consumption expenditure by purpose COICOP groups x x
P.3 2 Final consumption expenditure of resident and non-resident households on the economic territory x x
P.33 3 Final consumption expenditure of resident households in the rest of the world x x
P.34 4 Final consumption expenditure of non-resident households on the economic territory x x
P.3 5 Final consumption expenditure of resident households on the economic territory and abroad x x

Table 6 —  Financial accounts by sector

Total economy Non-financial corporations Financial corporations including all sub-sectors (1) General government including all sub-sectors (2) Households and non-profit institutions serving households (3) Rest of the world including all sub-sectors (4)
Transactions/Changes in volume (2)/revaluation of financial instruments (2) ESA S.1 S.11 S.12 S.13 S.14 + S.15 S.2
Financial assets F.A x x x x x x
Monetary gold and special drawing rights (SDRs) F.1 x x x x x x
Monetary gold F.11 x x x x x x
SDRs F.12 x x x x x x
Currency and deposits F.2 x x x x x x
Currency F.21 x x x x x x
Transferable deposits F.22 x x x x x x
Other deposits F.29 x x x x x x
Securities other than shares F.3 x x x x x x
Securities other than shares, excluding financial derivatives F.33 x x x x x x
Short-term securities other than shares, excluding financial derivatives F.331 x x x x x x
Long-term securities other than shares, excluding financial derivatives F.332 x x x x x x
Financial derivatives F.34 x x x x x x
Loans F.4 x x x x x x
Short-term F.41 x x x x x x
Long-term F.42 x x x x x x
Shares and other equity F.5 x x x x x x
Shares and other equity, excluding mutual funds shares F.51 x x x x x x
Quoted shares F.511 x x x x x x
Unquoted shares F.512 x x x x x x
Other equity F.513 x x x x x x
Mutual funds shares F.52 x x x x x x
Insurance technical reserves F.6 x x x x x x
Net equity of households in life insurance and pension funds reserves F.61 x x x x x x
Net equity of households in life insurance reserves F.611 x x x x x x
Net equity of households in pension funds reserves F.612 x x x x x x
Prepayment of insurance premiums and reserves for outstanding claims F.62 x x x x x x
Other accounts receivable F.7 x x x x x x
Trade credits and advances F.71 x x x x x x
Other F.79 x x x x x x
Liabilities F.L x x x x x x
Currency and deposits F.2 x x x x x x
Currency F.21 x x x x x x
Transferable deposits F.22 x x x x x x
Other deposits F.29 x x x x x x
Securities other than shares F.3 x x x x x x
Securities other than shares, excluding financial derivatives F.33 x x x x x x
Short-term securities other than shares, excluding financial derivatives F.331 x x x x x x
Long-term securities other than shares, excluding financial derivatives F.332 x x x x x x
Financial derivatives F.34 x x x x x x
Loans F.4 x x x x x x
Short-term F.41 x x x x x x
Long-term F.42 x x x x x x
Shares and other equity F.5 x x x x x x
Shares and other equity, excluding mutual funds shares F.51 x x x x x x
Quoted shares F.511 x x x x x x
Unquoted shares F.512 x x x x x x
Other equity F.513 x x x x x x
Mutual funds shares F.52 x x x x x x
Insurance technical reserves F.6 x x x x x x
Net equity of households in life insurance and pension funds reserves F.61 x x x x x x
Net equity of households in life insurance reserves F.611 x x x x x x
Net equity of households in pension funds reserves F.612 x x x x x x
Prepayment of insurance premiums and reserves for outstanding claims F.62 x x x x x x
Other accounts payable F.7 x x x x x x
Trade credits and advances F.71 x x x x x x
Other F.79 x x x x x x
Net acquisition of Financial assets (5) F.A x x x x x x
Net incurrence of Liabilities (5) F.L x x x x x x
Net financial transactions (5) x x x x x x
Statistical discrepancy (5) x x x x x x
Net lending (+)/Net borrowing (-) (5) B.9 x x x x x x
(1) Non-consolidated counterpart information: table on a voluntary basis 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 (2) Changes in volume, revaluation of financial instruments: tables on a voluntary basis (1) Financial corporations: — S.12 Financial corporations — total — S.121 + S.122 Monetary financial institutions — S.121 Central Bank (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.122 Other monetary financial institutions (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.123 Other financial intermediaries — S.124 Financial auxiliaries — S.125 Insurance corporations and pension funds (2) General government sub-sectors breakdown: — S.13 General Government — total — S.1311 Central Government — S.1312 State Government — S.1313 Local Government — S.1314 Social Security Funds (3) Households and non-profit institutions serving households: — S.14 + S.15 Households + non-profit institutions serving households — total — S.14 Households (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.15 Non-profit institutions serving households (Institutional sectors and sub-sectors to be provided on a voluntary basis.) (4) Rest of the world: — S.2 Rest of the world — total — S.21 European Union (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.2111 Members of the EMU (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.22 Others (not EU) (Institutional sectors and sub-sectors to be provided on a voluntary basis.) (5) Only for ‘transactions in financial instruments’ but not meaningful for ‘changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.
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
S.12 Financial corporations — total
S.121 + S.122 Monetary financial institutions
S.121 Central Bank (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.122 Other monetary financial institutions (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.123 Other financial intermediaries
S.124 Financial auxiliaries
S.125 Insurance corporations and pension funds
S.13 General Government — total
S.1311 Central Government
S.1312 State Government
S.1313 Local Government
S.1314 Social Security Funds
S.14 + S.15 Households + non-profit institutions serving households — total
S.14 Households (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.15 Non-profit institutions serving households (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.2 Rest of the world — total
S.21 European Union (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.2111 Members of the EMU (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.22 Others (not EU) (Institutional sectors and sub-sectors to be provided on a voluntary basis.)

Table 7 –  Balance sheets for financial assets and liabilities

Total economy Non-financial corporations Financial corporations including all sub-sectors (1) General government including all sub-sectors (2) Households and non-profit institutions serving households (3) Rest of the world including all sub-sectors (4)
Stock of financial instruments ESA S.1 S.11 S.12 S.13 S.14 + S.15 S.2
Financial assets AF.A x x x x x x
Monetary gold and special drawing rights (SDRs) AF.1 x x x x x x
Monetary gold AF.11 x x x x x x
SDRs AF.12 x x x x x x
Currency and deposits AF.2 x x x x x x
Currency AF.21 x x x x x x
Transferable deposits AF.22 x x x x x x
Other deposits AF.29 x x x x x x
Securities other than shares AF.3 x x x x x x
Securities other than shares, excluding financial derivatives AF.33 x x x x x x
Short-term securities other than shares, excluding financial derivatives AF.331 x x x x x x
Long-term securities other than shares, excluding financial derivatives AF.332 x x x x x x
Financial derivatives AF.34 x x x x x x
Loans AF.4 x x x x x x
Short-term AF.41 x x x x x x
Long-term AF.42 x x x x x x
Shares and other equity AF.5 x x x x x x
Shares and other equity, excluding mutual funds shares AF.51 x x x x x x
Quoted shares AF.511 x x x x x x
Unquoted shares AF.512 x x x x x x
Other equity AF.513 x x x x x x
Mutual funds shares AF.52 x x x x x x
Insurance technical reserves AF.6 x x x x x x
Net equity of households in life insurance and pension funds reserves AF.61 x x x x x x
Net equity of households in life insurance reserves AF.611 x x x x x x
Net equity of households in pension funds reserves AF.612 x x x x x x
Prepayment of insurance premiums and reserves for outstanding claims AF.62 x x x x x x
Other accounts receivable AF.7 x x x x x x
Trade credits and advances AF.71 x x x x x x
Other AF.79 x x x x x x
Liabilities AF.L x x x x x x
Currency and deposits AF.2 x x x x x x
Currency AF.21 x x x x x x
Transferable deposits AF.22 x x x x x x
Other deposits AF.29 x x x x x x
Securities other than shares AF.3 x x x x x x
Securities other than shares, excluding financial derivatives AF.33 x x x x x x
Short-term securities other than shares, excluding financial derivatives AF.331 x x x x x x
Long-term securities other than shares, excluding financial derivatives AF.332 x x x x x x
Financial derivatives AF.34 x x x x x x
Loans AF.4 x x x x x x
Short-term AF.41 x x x x x x
Long-term AF.42 x x x x x x
Shares and other equity AF.5 x x x x x x
Shares and other equity, excluding mutual funds shares AF.51 x x x x x x
Quoted shares AF.511 x x x x x x
Unquoted shares AF.512 x x x x x x
Other equity AF.513 x x x x x x
Mutual funds shares AF.52 x x x x x x
Insurance technical reserves AF.6 x x x x x x
Net equity of households in life insuranceand pension funds reserves AF.61 x x x x x x
Net equity of households in life insurance reserves AF.611 x x x x x x
Net equity of households in pension funds reserves AF.612 x x x x x x
Prepayment of insurance premiums and reserves for outstanding claims AF.62 x x x x x x
Other accounts payable AF.7 x x x x x x
Trade credits and advances AF.71 x x x x x x
Other AF.79 x x x x x x
Financial assets (5) AF.A x x x x x x
Liabilities (5) AF.L x x x x x x
Net financial assets (5) BF.90 x x x x x x
(*1) Non-consolidated counterpart information: table on a voluntary basis 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 (1) Financial corporations: — S.12 Financial corporations — total — S.121 + S.122 Monetary financial institutions — S.121 Central Bank (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.122 Other monetary financial institutions (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.123 Other financial intermediaries — S.124 Financial auxiliaries — S.125 Insurance corporations and pension funds (2) General government sub-sectors breakdown: — S.13 General Government — total — S.1311 Central Government — S.1312 State Government — S.1313 Local Government — S.1314 Social Security Funds (3) Households and non-profit institutions serving households: — S.14 + S.15 Households + non-profit institutions serving households — total — S.14 Households (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.15 Non-profit institutions serving households (Institutional sectors and sub-sectors to be provided on a voluntary basis.) (4) Rest of the world: — S.2 Rest of the world — total — S.21 European Union (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.2111 Members of the EMU (Institutional sectors and sub-sectors to be provided on a voluntary basis.) — S.22 Others (not EU) (Institutional sectors and sub-sectors to be provided on a voluntary basis.) (5) Only for stocks of financial instruments but not meaningful for counterpart sector information.
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
S.12 Financial corporations — total
S.121 + S.122 Monetary financial institutions
S.121 Central Bank (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.122 Other monetary financial institutions (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.123 Other financial intermediaries
S.124 Financial auxiliaries
S.125 Insurance corporations and pension funds
S.13 General Government — total
S.1311 Central Government
S.1312 State Government
S.1313 Local Government
S.1314 Social Security Funds
S.14 + S.15 Households + non-profit institutions serving households — total
S.14 Households (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.15 Non-profit institutions serving households (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.2 Rest of the world — total
S.21 European Union (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.2111 Members of the EMU (Institutional sectors and sub-sectors to be provided on a voluntary basis.)
S.22 Others (not EU) (Institutional sectors and sub-sectors to be provided on a voluntary basis.)

Table 8 —  Non-financial accounts by sector

Code Transactions and Balancing items Sectors
S.1 S.11 S.12 S.13 S.14/S.15 S.14 (1) S.15 (1) S.1N S.2 S.21 S.211 S.2111 S.2112 S.212 S.22
Total Economy Non-financial corporations Financial corporations General government Households + non-profit institution serving households Households Non-profit institution serving households Not sectorised Rest of the world European Union Member States of the EU Members of the Monetary Union Non-member of the Monetary Union Institutions of the EU Third countries and international organisations
I. Production account/External account of goods and services
Resources
P.1 Output x x x x x x x
P.11 —  Market Output x x x x x x x
P.12 —  Output for own final use x x x x x x x
P.13 —  Other non-market output x x x x
P.7 Imports of goods and services x x x x x x x
P.71 —  Imports of goods x x x x x x x
P.72 —  Imports of services x x x x x x x
P.72F —  Imports of FISIM
D.21 — D.31 Taxes less subsidies on products x x
R1 Total resources x x x x x x x x x x x x x x x
Uses
P.2 Intermediate consumption x x x x x x x
P.6 Exports of goods and services x x x x x x x
P.61 —  Exports of goods x x x x x x x
P.62 —  Exports of services x x x x x x x
P.62F —  Exports of FISIM
B.1g Gross domestic product/Gross value added x x x x x x x x
B.11 External balance of goods and services x x x x x x x
U1 Total uses x x x x x x x x x x x x x x x
K.1 Consumption of fixed capital x x x x x x x
B.1n Net domestic product/Net value added x x x x x x x x
II.1.1.  Generation of income account
Resources
B.1g Gross domestic product/Gross value added x x x x x x x x
D.3 Subsidies, received x x x x x x x x
D.31 —  Subsidies on products x x
D.39 —  Other subsidies on production x x x x x x x
R211 Total resources x x x x x x x x
Uses
D.1 Compensation of employees x x x x x x x x x x x x x x
D.2 Taxes on production and imports, paid x x x x x x x x
D.21 —  Taxes on products x x
D.29 —  Other taxes on production x x x x x x x
B.2g_B.3g Gross operating surplus plus gross mixed income x x x x x x x x
B.3g —  Gross mixed income x x x
U211 Total uses x x x x x x x x
II.1.2.  Allocation of primary income account
Resources
B.2g_B.3g Gross operating surplus plus gross mixed income x x x x x x x x
B.3g —  Gross mixed income x x x
D.1 Compensation of employees x x x x x x x x x
D.11 —  Wages and salaries x x x x x x x x x
D.12 —  Employers’ social contributions x x x x x x x x x
D.2 Taxes on production and imports, received x x x x x
D.21 —  Taxes on products x x x x x
D.211 —  Value added type taxes (VAT) x x x x x
D.212 —  Taxes and duties on imports excluding VAT x x x x x
D.214 —  Taxes on products, except VAT and import taxes x x x x x
D.29 —  Other taxes on production x x x x x
D.4 Property income x x x x x x x x x x x x x x
D.41 —  Interest (2) (3) x x x x x x x x x x x x x x
D.42 —  Distributed income of corporations x x x x x x x x x x x x x x
D.43 —  Reinvested earnings on direct foreign investment x x x x x x x x x x x x x x
D.44 —  Property income attributed to insurance policy holders x x x x x x x x x x x x x x
D.45 —  Rents x x x x x x x
R212 Total resources x x x x x x x
TINT Total interest (including FISIM) x x x x x x x x x x x x x x
Uses
D.3 Subsidies, paid x x x x x
D.31 —  Subsidies on products x x x x x
D.39 —  Other subsidies on production x x x x x
D.4 Property income x x x x x x x x x x x x x x
D.41 —  Interest (2) (3) x x x x x x x x x x x x x x
D.42 —  Distributed income of corporations x x x x x x x x x x x x
D.43 —  Reinvested earnings on direct foreign investment x x x x x x x x x x x x x x
D.44 —  Property income attributed to insurance policy holders x x x x x x x x x x x x x x
D.45 —  Rents x x x x x x x
B.5g Gross national income/Balance of primary income, gross x x x x x x x
U212 Total uses x x x x x x x
TINT Total interest (including. FISIM) x x x x x x x x x x x x x x
II.2.  Secondary distribution of income account
Resources
B.5g Gross national income/Balance of primary income, gross x x x x x x x
D.5 Current taxes on income, wealth, etc. x x x x x x x x
D.51 —  Taxes on income x x x x x x x x
D.59 —  Other current taxes x x x x x x x x
D.6 Social contributions and benefits x x x x x x x x x x x x x
D.61 —  Social contributions x x x x x x x x x x x x x x
D.611 —  Actual social contributions x x x x x x x
D.612 —  Imputed social contributions x x x x x x x
D.62 —  Social benefits other than social transfers in kind x x x x x x x x x
D.63 —  Social transfers in kind x x x
D.7 Other current transfers x x x x x x x x x x x x x x
D.71 —  Net non-life insurance premiums x x x x x x x x x
D.72 —  Non-life insurance claims x x x x x x x x x x x x x
D.74 —  Current international cooperation x x x x x x x x x
D.75 —  Miscellaneous current transfers (3) x x x x x x x x x x x x x x
D.751 —  GNI based fourth own resource x x
R22 Total resources x x x x x x x
Uses
D.5 Current taxes on income, wealth, etc. x x x x x x x x x x x x x
D.51 —  Taxes on income x x x x x x x x x x x
D.59 —  Other current taxes x x x x x x x x x x x x x
D.6 Social contributions and benefits x x x x x x x x x x x x x x
D.61 —  Social contributions x x x x x x x x x
D.611 —  Actual social contributions x x x
D.612 —  Imputed social contributions x x x
D.62 —  Social benefits other than social transfers in kind x x x x x x x x x x x x x x
D.63 —  Social transfers in kind x x x x
D.7 Other current transfers x x x x x x x x x x x x x x
D.71 —  Net non-life insurance premiums x x x x x x x x x x x x x
D.72 —  Non-life insurance claims x x x x x x x x x
D.74 —  Current international cooperation x x x x x x x x x
D.75 —  Miscellaneous current transfers (3) x x x x x x x x x x x x x x
D.751 —  GNI based fourth own resource x x
B.7g Adjusted disposable income x x x x x x x
U22 Total uses x x x x x x x
D.63 —  (minus) Social transfers in kind x x x x
B.6g Gross disposable income x x x x x x x
II.4.1.  Use of disposable income account
Resources
B.6g Gross disposable income x x x x x x x
D.8 Adjusted for the change in net equity of households in pension funds x x x x x x x x x
R241 Total resources x x x x x x x
Uses
P.3 Final consumption expenditure x x x x x
P.31 —  Individual consumption expenditure x x x x x
P.32 —  Collective consumption expenditure x x
D.8 Adjusted for the change in net equity of households in pension funds x x x x x x x x x x x x x x
B.8g Gross saving x x x x x x x
B.12 Current external balance x x x x x x x
U241 Total uses x x x x x x x
III.1.1.  Change in net worth due to saving and capital transfers account
Changes in net worth
B.8g Gross saving x x x x x x x
B.12 Current external balance x x x x x x x
D.9 Capital transfers x x x x x x x x x x x x x x
D.91 —  Capital taxes x x x x x x x x
D.92 —  Investment grants (3) x x x x x x x x x x x x x
D.92 from S212 to S13 —  Investment grants from EU Institutions to General Government x x
D.99 —  Other capital transfers (3) x x x x x x x x x x x x x x
R311 Total change net worth x x x x x x x x x x x x x x
Changes in assets
D.9 Capital transfers x x x x x x x x x x x x x x
D.91 —  Capital taxes x x x x x x x x x x x x
D.92 —  Investment grants (3) x x x x x x x x x
D.92 from S212 to S13 —  Investment grants from EU Institutions to General Government x x x
D.99 —  Other capital transfers (3) x x x x x x x x x x x x x x
K.1 Consumption of fixed capital x x x x x x x
B.10.1 Changes in net worth due to saving and capital transfers x x x x x x x x x x x x x x
U311 Total changes in assets x x x x x x x x x x x x x x
III.1.2.  Acquisitions of non-financial assets account
Changes net worth
B.10.1 Changes in net worth due to saving and capital transfers x x x x x x x x x x x x x x
K.1 Consumption of fixed capital x x x x x x x
R312 Total change net worth x x x x x x x x x x x x x x
Changes in assets
P.5 Gross capital formation x x x x x x x
P.51 —  Gross fixed capital formation x x x x x x x
P.52 —  Changes in inventories x x x x x x x
P.53 —  Acquisitions less disposals of valuables x x x x x x x
K.2 Acquisitions less disposals of non-produced non financial assets x x x x x x x x x x x x x x
B.9 Net lending (+)/Net borrowing (-) x x x x x x x x x x x x x x
U312 Total changes in assets x x x x x x x x x x x x x x
DB.9 Discrepancy with net lending/net borrowing of financial accounts x x x x x x x x x x x x x x
(1) Split between sector S.14 and S.15 on a voluntary basis. (2) Interest will be recorded after adjustment for FISIM (3) For the transaction of the sector S.13, consolidation should be made within each sub-sector and between all sub-sectors of general government; i.e. central government, state government, local government and social security funds. Breakdown of sector S.2: Data to be provided for reference periods after 2006 must reflect the membership 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 breakdown of the EMU — for non-members the split is voluntary. Provision of data for S.212 (Institutions of the EU) voluntary Backward data (reference periods up to and including 2006): a) To be provided by all Member States, which, in 2006, were 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, which, 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, For future countries joining the EU and the EMU: — Any country joining the EU in year t after 2006 must provide backward data 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 from t-2 on transactions with the EMU (in the composition before EMU enlargement) = non relevant cells x = required = voluntary
= non relevant cells x = required = voluntary

Table 9 —  Detailed Tax and Social Contribution Receipts by Type of Tax or Social Contribution and Receiving Sub-sector (*1)

Code Transaction
D.2 Taxes on production and imports
D.21 Taxes on products
D.211 Value added type taxes
D.212 Taxes and duties on imports excluding VAT
D.2121 Import duties
D.2122 Taxes on imports, excluding VAT and import duties
D.2122a Levies on imported agricultural products
D.2122b Monetary compensatory amounts on imports
D.2122c Excise duties
D.2122d General sales taxes
D.2122e Taxes on specific services
D.2122f Profits of import monopolies
D.214 Taxes on products, except VAT and import taxes
D.214a Excise duties and consumption taxes
D.214b Stamp taxes
D.214c Taxes on financial and capital transactions
D.214d Car registration taxes
D.214e Taxes on entertainment
D.214f Taxes on lotteries, gambling and betting
D.214g Taxes on insurance premiums
D.214h Other taxes on specific services
D.214i General sales or turnover taxes
D.214j Profits of fiscal monopolies
D.214k Export duties and monetary comp. amounts on exports
D.214l Other taxes on products n.e.c.
D.29 Other taxes on production
D.29a Taxes on land, buildings or other structures
D.29b Taxes on the use of fixed assets
D.29c Total wage bill and payroll taxes
D.29d Taxes on international transactions
D.29e Business and professional licences
D.29f Taxes on pollution
D.29g Under-compensation of VAT (flat rate system)
D.29h Other taxes on production n.e.c.
D.5 Current taxes on income wealth, etc.
D.51 Taxes on income
D.51a + D.51c1 Taxes on individual or household income including holding gains
D.51a Taxes on individual or household income excluding holding gains (*2)
D.51c1 Taxes on individual or household holding gains (*2)
D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains
D.51b Taxes on the income or profits of corporations excluding holding gains (*2)
D.51c2 Taxes on holding gains of corporations (*2)
D.51c3 Other taxes on holding gains (*2)
D.51C Taxes on holding gains
D.51D Taxes on winnings from lottery or gambling
D.51E Other taxes on income n.e.c.
D.59 Other current taxes
D.59a Current taxes on capital
D.59b Poll taxes
D.59c Expenditure taxes
D.59d Payments by households for licences
D.59e Taxes on international transactions
D.59f Other current taxes n.e.c.
D.91 Capital Taxes
D.91a Taxes on capital transfers
D.91b Capital levies
D.91c Other capital taxes n.e.c.
D.2 + D.5 + D.91 Total tax receipts
D.611 Actual social contributions
D.6111 Employers' actual social contributions
D.61111 Compulsory employers' actual social contributions
D.61112 Voluntary employers' actual social contributions
D.6112 Employees' social contributions
D.61121 Compulsory employees' social contributions
D.61122 Voluntary employees' social contributions
D.6113 Social contributions by self- and non-employed persons
D.61131 Compulsory social contributions by self- and non-employed persons
D.61132 Voluntary social contributions by self- and non-employed persons
D.612 Imputed social contributions
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected (1)
D.99521 Taxes on products assessed but unlikely to be collected (1)
D.99529 Other taxes on production assessed but unlikely to be collected (1)
D.99551 Taxes on income assessed but unlikely to be collected (1)
D.99559 Other current taxes assessed but unlikely to be collected (1)
D.9956111 Employers' actual social contributions assessed but unlikely to be collected (1)
D.9956112 Employees' social contributions assessed but unlikely to be collected (1)
D.9956113 Social contributions by self- and unemployed persons assessed but unlikely to be collected (1)
D.99591 Capital taxes assessed but unlikely to be collected (1)
D.2 + D.5 + D.91 + D.611 – D.995 Total receipts from taxes and social contributions after deduction of amounts assessed but unlikely to be collected
D.2 + D.5 + D.91 + D.611 + D.612 – D.995 Total receipts from taxes and social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected
(1) Sector and sub-sectors: S.13 General Government. Sub-sectors breakdown: — S.13 General Government — S.1311 Central Government — S.1312 State Government — S.1313 Local Government — S.1314 Social Security Funds S.212 Institutions of the EU (2) On a voluntary basis. (1) Split by receiving sub-sector on a voluntary basis. In addition, the full detail of the national classification of taxes and social contributions, with corresponding amounts and ESA95 codes, will be provided.
S.13 General Government. Sub-sectors breakdown:
S.13 General Government
S.1311 Central Government
S.1312 State Government
S.1313 Local Government
S.1314 Social Security Funds
S.212 Institutions of the EU

Table 10 —  Tables by industry and by region (NUTS II)

Code List of variables Breakdown
B1.g 1. Gross value added at basic prices (current prices) A*10
D.1 2. Compensation of employees (current prices) A*10
P.51 3. Gross fixed capital formation (current prices) A*10
4. Employment in thousands of persons and thousands of hours worked
ETO —  Total A*10
EEM —  Employees A*10

Table 11 —  Expenditure of General Government by function

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