LegalizeRegulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance
| Seq. No | CPA divisions | Description |
|---|---|---|
| 1 | 01 | Products of agriculture, hunting and related services |
| 2 | 02 | Products of forestry, logging and related services |
| 3 | 03 | Fish and other fishing products; aquaculture products; support services to fishing |
| 4 | 05 | Coal and lignite |
| 5 | 06 | Crude petroleum and natural gas |
| 6 | 07 | Metal ores |
| 7 | 08 | Other mining and quarrying products |
| 8 | 09 | Mining support services |
| 9 | 10 | Food products |
| 10 | 11 | Beverages |
| 11 | 12 | Tobacco products |
| 12 | 13 | Textiles |
| 13 | 14 | Wearing apparel |
| 14 | 15 | Leather and related products |
| 15 | 16 | Wood and products of wood and cork, except furniture; articles of straw and plaiting materials |
| 16 | 17 | Paper and paper products |
| 17 | 18 | Printing and recording services |
| 18 | 19 | Coke and refined petroleum products |
| 19 | 20 | Chemicals and chemical products |
| 20 | 21 | Basic pharmaceutical products and pharmaceutical preparations |
| 21 | 22 | Rubber and plastic products |
| 22 | 23 | Other non-metallic mineral products |
| 23 | 24 | Basic metals |
| 24 | 25 | Fabricated metal products, except machinery and equipment |
| 25 | 26 | Computer, electronic and optical products |
| 26 | 27 | Electrical equipment |
| 27 | 28 | Machinery and equipment n.e.c. |
| 28 | 29 | Motor vehicles, trailers and semi-trailers |
| 29 | 30 | Other transport equipment |
| 30 | 31 | Furniture |
| 31 | 32 | Other manufactured goods |
| 32 | 33 | Repair and installation services of machinery and equipment |
| 33 | 35 | Electricity, gas, steam and air conditioning |
| 34 | 36 | Natural water; water treatment and supply services |
| 35 | 37 | Sewerage services; sewage sludge |
| 36 | 38 | Waste collection, treatment and disposal services; materials recovery services |
| 37 | 39 | Remediation services and other waste management services |
| 38 | 41 | Buildings and building construction works |
| 39 | 42 | Constructions and construction works for civil engineering |
| 40 | 43 | Specialised construction works |
| 41 | 45 | Wholesale and retail trade and repair services of motor vehicles and motorcycles |
| 42 | 46 | Wholesale trade services, except of motor vehicles and motorcycles |
| 43 | 47 | Retail trade services, except of motor vehicles and motorcycles |
| 44 | 49 | Land transport services and transport services via pipelines |
| 45 | 50 | Water transport services |
| 46 | 51 | Air transport services |
| 47 | 52 | Warehousing and support services for transportation |
| 48 | 53 | Postal and courier services |
| 49 | 55 | Accommodation services |
| 50 | 56 | Food and beverage serving services |
| 51 | 58 | Publishing services |
| 52 | 59 | Motion picture, video and television programme production services, sound recording and music publishing |
| 53 | 60 | Programming and broadcasting services |
| 54 | 61 | Telecommunications services |
| 55 | 62 | Computer programming, consultancy and related services |
| 56 | 63 | Information services |
| 57 | 64 | Financial services, except insurance and pension funding |
| 58 | 65 | Insurance, reinsurance and pension funding services, except compulsory social security |
| 59 | 66 | Services auxiliary to financial services and insurance services |
| 60 | 68 | Real estate services |
| 60a | of which: imputed rents of owner-occupied dwellings | |
| 61 | 69 | Legal and accounting services |
| 62 | 70 | Services of head offices; management consulting services |
| 63 | 71 | Architectural and engineering services; technical testing and analysis services |
| 64 | 72 | Scientific research and development services |
| 65 | 73 | Advertising and market research services |
| 66 | 74 | Other professional, scientific and technical services |
| 67 | 75 | Veterinary services |
| 68 | 77 | Rental and leasing services |
| 69 | 78 | Employment services |
| 70 | 79 | Travel agency, tour operator and other reservation services and related services |
| 71 | 80 | Security and investigation services |
| 72 | 81 | Services to buildings and landscape |
| 73 | 82 | Office administrative, office support and other business support services |
| 74 | 84 | Public administration and defence services; compulsory social security services |
| 75 | 85 | Education services |
| 76 | 86 | Human health services |
| 77 | 87 | Residential care services |
| 78 | 88 | Social work services without accommodation |
| 79 | 90 | Creative, arts and entertainment services |
| 80 | 91 | Library, archive, museum and other cultural services |
| 81 | 92 | Gambling and betting services |
| 82 | 93 | Sporting services and amusement and recreation services |
| 83 | 94 | Services furnished by membership organisations |
| 84 | 95 | Repair services of computers and personal and household goods |
| 85 | 96 | Other personal services |
| 86 | 97 | Services of households as employers of domestic personnel |
| 87 | 98 | Undifferentiated goods and services produced by private households for own use |
| 88 | 99 | Services provided by extraterritorial organisations and bodies |
CLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)
| 01 | General public services |
| 01.1 | Executive and legislative organs, financial and fiscal affairs, external affairs |
| 01.2 | Foreign economic aid |
| 01.3 | General services |
| 01.4 | Basic research |
| 01.5 | R&D general public services |
| 01.6 | General public services n.e.c. |
| 01.7 | Public debt transactions |
| 01.8 | Transfers of a general character between different levels of government |
| 02 | Defence |
| 02.1 | Military defence |
| 02.2 | Civil defence |
| 02.3 | Foreign military aid |
| 02.4 | R&D defence |
| 02.5 | Defence n.e.c. |
| 03 | Public order and safety |
| 03.1 | Police services |
| 03.2 | Fire-protection services |
| 03.3 | Law courts |
| 03.4 | Prisons |
| 03.5 | R&D public order and safety |
| 03.6 | Public order and safety n.e.c. |
| 04 | Economic affairs |
| 04.1 | General economic, commercial and labour affairs |
| 04.2 | Agriculture, forestry, fishing and hunting |
| 04.3 | Fuel and energy |
| 04.4 | Mining, manufacturing and construction |
| 04.5 | Transport |
| 04.6 | Communication |
| 04.7 | Other industries |
| 04.8 | R&D economic affairs |
| 04.9 | Economic affairs n.e.c. |
| 05 | Environmental protection |
| 05.1 | Waste management |
| 05.2 | Waste water management |
| 05.3 | Pollution abatement |
| 05.4 | Protection of biodiversity and landscape |
| 05.5 | R&D environmental protection |
| 05.6 | Environmental protection n.e.c. |
| 06 | Housing and community amenities |
| 06.1 | Housing development |
| 06.2 | Community development |
| 06.3 | Water supply |
| 06.4 | Street lighting |
| 06.5 | R&D housing and community amenities |
| 06.6 | Housing and community amenities n.e.c. |
| 07 | Health |
| 07.1 | Medical products, appliances and equipment |
| 07.2 | Outpatient services |
| 07.3 | Hospital services |
| 07.4 | Public health services |
| 07.5 | R&D health |
| 07.6 | Health n.e.c. |
| 08 | Recreation, culture and religion |
| 08.1 | Recreational and sporting services |
| 08.2 | Cultural services |
| 08.3 | Broadcasting and publishing services |
| 08.4 | Religious and other community services |
| 08.5 | R&D recreation, culture and religion |
| 08.6 | Recreation, culture and religion n.e.c. |
| 09 | Education |
| 09.1 | Pre-primary and primary education |
| 09.2 | Secondary education |
| 09.3 | Post-secondary non-tertiary education |
| 09.4 | Tertiary education |
| 09.5 | Education not definable by level |
| 09.6 | Subsidiary services to education |
| 09.7 | R&D education |
| 09.8 | Education n.e.c. |
| 10 | Social protection |
| 10.1 | Sickness and disability |
| 10.2 | Old age |
| 10.3 | Survivors |
| 10.4 | Family and children |
| 10.5 | Unemployment |
| 10.6 | Housing |
| 10.7 | Social exclusion n.e.c. |
| 10.8 | R&D social protection |
| 10.9 | Social protection n.e.c. |
CLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (Coicop)
01-13 Individual consumption expenditure of households
| 01 | Food and non-alcoholic beverages |
| 01.1 | Food |
| 01.2 | Non-alcoholic beverages |
| 01.3 | Services for processing primary goods for food and non-alcoholic beverages |
| 02 | Alcoholic beverages, tobacco and narcotics |
| 02.1 | Alcoholic beverages |
| 02.2 | Alcohol production services |
| 02.3 | Tobacco |
| 02.4 | Narcotics |
| 03 | Clothing and footwear |
| 03.1 | Clothing |
| 03.2 | Footwear |
| 04 | Housing, water, electricity, gas and other fuels |
| 04.1 | Actual rentals for housing |
| 04.2 | Imputed rentals for housing |
| 04.3 | Maintenance, repair and security of the dwelling |
| 04.4 | Water supply and miscellaneous services relating to the dwelling |
| 04.5 | Electricity, gas and other fuels |
| 05 | Furnishings, household equipment and routine household maintenance |
| 05.1 | Furniture, furnishings, and loose carpets |
| 05.2 | Household textiles |
| 05.3 | Household appliances |
| 05.4 | Glassware, tableware and household utensils |
| 05.5 | Tools and equipment for house and garden |
| 05.6 | Goods and services for routine household maintenance |
| 06 | Health |
| 06.1 | Medicines and health products |
| 06.2 | Outpatient care services |
| 06.3 | Inpatient care services |
| 06.4 | Other health services |
| 07 | Transport |
| 07.1 | Purchase of vehicles |
| 07.2 | Operation of personal transport equipment |
| 07.3 | Passenger transport services |
| 07.4 | Transport services of goods |
| 08 | Information and communication |
| 08.1 | Information and communication equipment |
| 08.2 | Software excluding games |
| 08.3 | Information and communication services |
| 09 | Recreation, sport and culture |
| 09.1 | Recreational durables |
| 09.2 | Other recreational goods |
| 09.3 | Garden products and pets |
| 09.4 | Recreational services |
| 09.5 | Cultural goods |
| 09.6 | Cultural services |
| 09.7 | Newspapers, books and stationery |
| 09.8 | Package holidays |
| 10 | Education services |
| 10.1 | Early childhood and primary education |
| 10.2 | Secondary education |
| 10.3 | Post-secondary non-tertiary education |
| 10.4 | Tertiary education |
| 10.5 | Education not definable by level |
| 11 | Restaurants and accommodation services |
| 11.1 | Food and beverage serving services |
| 11.2 | Accommodation services |
| 12 | Insurance and financial services |
| 12.1 | Insurance |
| 12.2 | Financial services |
| 13 | Personal care, social protection and miscellaneous goods and services |
| 13.1 | Personal care |
| 13.2 | Other personal effects |
| 13.3 | Social protection |
| 13.9 | Other services |
| 14 | Individual consumption expenditure of non-profit institutions serving households (NPISHs) |
| 14.1 | Housing |
| 14.2 | Health |
| 14.3 | Recreation and culture |
| 14.4 | Education |
| 14.5 | Social protection |
| 14.6 | Other services |
| 15 | Individual consumption expenditure of general government |
| 15.1 | Housing |
| 15.2 | Health |
| 15.3 | Recreation and culture |
| 15.4 | Education |
| 15.5 | Social protection |
CLASSIFICATION OF THE PURPOSES OF NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS (COPNI)
| 01 | Housing |
| 02. | Health |
| 02.1 | Medical products, appliances and equipment |
| 02.2 | Outpatient services |
| 02.3 | Hospital services |
| 02.4 | Public health services |
| 02.5 | R&D health |
| 02.6 | Other health services |
| 03 | Recreation and culture |
| 03.1 | Recreational and sporting services |
| 03.2 | Cultural services |
| 04 | Education |
| 04.1 | Pre-primary and primary education |
| 04.2 | Secondary education |
| 04.3 | Post-secondary non-tertiary education |
| 04.4 | Tertiary education |
| 04.5 | Education not definable by level |
| 04.6 | R&D education |
| 04.7 | Other educational services |
| 05 | Social protection |
| 05.1 | Social protection services |
| 05.2 | R&D social protection |
| 06 | Religion |
| 07 | Political parties, labour and professional organisations |
| 07.1 | Services of political parties |
| 07.2 | Services of labour organisations |
| 07.3 | Services of professional organisations |
| 08 | Environmental protection |
| 08.1 | Environmental protection services |
| 08.2 | R&D environmental protection |
| 09 | Services n.e.c. |
| 09.1 | Services n.e.c. (excluding R&D) |
| 09.2 | R&D services n.e.c. |
CLASSIFICATION OF OUTLAYS OF PRODUCERS BY PURPOSE (COPP)
| 01 | Outlays on infrastructure |
| 01.1 | Outlays on road and land construction and improvement |
| 01.2 | Outlays on engineering and related technological work |
| 01.3 | Outlays on information management |
| 02 | Outlays on research and development |
| 02.1 | Outlays on research and experimental development on natural sciences and engineering |
| 02.2 | Outlays on research and experimental development on social sciences and humanities |
| 03 | Outlays on environmental protection |
| 03.1 | Outlays on protection of ambient air and climate |
| 03.2 | Outlays on waste water management |
| 03.3 | Outlays on waste management |
| 03.4 | Outlays on protection of soil and groundwater |
| 03.5 | Outlays on noise and vibration abatement |
| 03.6 | Outlays on protection of biodiversity and landscape |
| 03.7 | Outlays on environmental protection n.e.c. |
| 04 | Outlays on marketing |
| 04.1 | Outlays on direct sales effects |
| 04.2 | Outlays on advertising |
| 04.3 | Outlays on marketing n.e.c. |
| 05 | Outlays on human resource development |
| 05.1 | Outlays on education and training |
| 05.2 | Outlays on health |
| 05.3 | Outlays on social services |
| 06 | Outlays on current production programmes, administration and management |
| 06.1 | Outlays on current production programmes |
| 06.2 | Outlays on external transportation |
| 06.3 | Outlays on safety and security |
| 06.4 | Outlays on management and administration |
CHAPTER 24
THE ACCOUNTS
Table 24.1 — Account 0: Goods and services account
| Resources | Resources | Resources | Uses | Uses | Uses |
|---|---|---|---|---|---|
| P.1 | Output | 3 604 | P.2 | Intermediate consumption | 1 883 |
| P.11 | Market output | 3 077 | P.3 | Final consumption expenditure | 1 399 |
| P.12 | Output for own final use | 147 | P.31 | Individual consumption expenditure | 1 230 |
| P.13 | Non-market output | 380 | P.32 | Collective consumption expenditure | 169 |
| D.21 | Taxes on products | 141 | P.5g | Gross capital formation | 414 |
| P.511 | Acquisitions less disposals of fixed assets | 359 | |||
| D.31 | Subsidies on products | – 8 | P.5111 | Acquisitions of new fixed assets | 358 |
| P.5112 | Acquisitions of existing fixed assets | 9 | |||
| P.7 | Imports of goods and services | 499 | P.5113 | Disposals of existing fixed assets | – 8 |
| P.71 | Imports of goods | 392 | P.512 | Costs of ownership transfer on non-produced assets | 17 |
| P.72 | Imports of services | 107 | |||
| P.52 | Changes in inventories | 28 | |||
| P.53 | Acquisitions less disposals of valuables | 10 | |||
| P.6 | Exports of goods and services | 540 | |||
| P.61 | Exports of goods | 462 | |||
| P.62 | Exports of services | 78 |
Full sequence of accounts for the total economy
I: Production account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| P.2 | Intermediate consumption | 1 883 | P.1 | Output | 3 604 |
| P.11 | Market output | 3 077 | |||
| P.12 | Output for own final use | 147 | |||
| P.13 | Non-market output | 380 | |||
| D.21 – D.31 | Taxes less subsidies on products | 133 | |||
| B.1*g | Gross domestic product | 1 854 | |||
| P.51c | Consumption of fixed capital | 222 | |||
| B.1*n | Net domestic product | 1 632 |
II: Distribution and use of income accounts
II.1: Primary distribution of income account
II.1.1: Generation of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.1 | Compensation of employees | 1 150 | B.1*g | Gross domestic product | 1 854 |
| D.11 | Wages and salaries | 950 | B.1*n | Net domestic product | 1 632 |
| D.12 | Employers’ social contributions | 200 | |||
| D.121 | Employers’ actual social contributions | 181 | |||
| D.1211 | Employers’ actual pension contributions | 168 | |||
| D.1212 | Employers’ actual non-pension contributions | 13 | |||
| D.122 | Employers’ imputed social contributions | 19 | |||
| D.1221 | Employers’ imputed pension contributions | 18 | |||
| D.1222 | Employers’ imputed non-pension contributions | 1 | |||
| 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.2g | Operating surplus, gross | 452 | |||
| B.3g | Mixed income, gross | 61 | |||
| P.51c1 | Consumption of fixed capital on gross operating surplus | 214 | |||
| P.51c2 | Consumption of fixed capital on gross mixed income | 8 | |||
| B.2n | Operating surplus, net | 238 | |||
| B.3n | Mixed income, net | 53 |
II.1.2: Allocation of primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 391 | B.2g | Operating surplus. gross | 452 |
| D.41 | Interest | 217 | B.3g | Mixed income, gross | 61 |
| D.42 | Distributed income of corporations | 62 | B.2n | Operating surplus, net | 238 |
| D.421 | Dividends | 54 | B.3n | Mixed income, net | 53 |
| D.422 | Withdrawals from income of quasi-corporations | 8 | |||
| D.43 | Reinvested earnings on foreign direct investment | 0 | D.1 | Compensation of employees | 1 154 |
| D.44 | Other investment income | 47 | D.11 | Wages and salaries | 954 |
| D.441 | Investment income attributable to insurance | D.12 | Employers’ social contributions | 200 | |
| policy holders | 25 | D.121 | Employers’ actual social contributions | 181 | |
| D.442 | Investment income payable on pension | D.1211 | Employers’ actual pension contributions | 168 | |
| entitlements | 8 | D.1212 | Employers’ actual non-pension contributions | 13 | |
| D.443 | Investment income attributable to collective | D.122 | Employers’ imputed social contributions | 19 | |
| investment fund shareholders | 14 | D.1221 | Employers’ imputed pension contributions | 18 | |
| D.4431 | Dividends attributable to collective | D.1222 | Employers’ imputed non-pension contributions | 1 | |
| investment fund shareholders | 6 | ||||
| D.4432 | Retained earnings attributable to collective | D.2 | Taxes on production and imports | 235 | |
| investment fund shareholders | 8 | D.21 | Taxes on products | 141 | |
| D.45 | Rent | 65 | 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 | 397 | |||
| D.41 | Interest | 209 | |||
| D.42 | Distributed income of corporations | 62 | |||
| D.421 | Dividends | 53 | |||
| D.422 | Withdrawals from income of quasi-corporations | 9 | |||
| D.43 | Reinvested earnings on foreign direct investment | 14 | |||
| D.44 | Other investment income | 47 | |||
| D.441 | Investment income attributable to insurance policy holders | 25 | |||
| D.442 | Investment income payable on pension entitlements | 8 | |||
| D.443 | Investment income attributable to collective investment fund shareholders | 14 | |||
| D.4431 | Dividends attributable to collective investment fund shareholders | 6 | |||
| D.4432 | Retained earnings attributable to collective investment fund shareholders | 8 | |||
| D.45 | Rent | 65 | |||
| B.5*g | Gross national income | 1 864 | |||
| B.5*n | Net national income | 1 642 |
II.1.2.1: Entrepreneurial income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 240 | B.2g | Operating surplus, gross | 452 |
| D.41 | Interest | 162 | B.3g | Mixed income, gross | 61 |
| D.44 | Other investment income | 47 | B.2n | Operating surplus, net | 238 |
| D.441 | Investment income attributable to insurance policy holders | 25 | B.3n | Mixed income, net | 53 |
| D.442 | Investment income payable on pension | ||||
| entitlements | 8 | D.4 | Property income | 245 | |
| D.443 | Investment income attributable to collective | D.41 | Interest | 139 | |
| investment fund shareholders | 14 | D.42 | Distributed income of corporations | 35 | |
| D.45 | Rent | 31 | D.421 | Dividends | 35 |
| D.422 | Withdrawals from income of quasi-corporations | 0 | |||
| D.43 | Reinvested earnings on foreign direct investment | 11 | |||
| D.44 | Other investment income | 16 | |||
| D.441 | Investment income attributable to insurance policy holders | 5 | |||
| D.442 | Investment income payable on pension entitlements | 0 | |||
| D.443 | Investment income attributable to collective investment fund shareholders | 11 | |||
| D.45 | Rent | 44 | |||
| B.4g | Entrepreneurial income, gross | 343 | |||
| B.4n | Entrepreneurial income, net | 174 |
II.1.2.2: Allocation of other primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 151 | B.4g | Entrepreneurial income. gross | 343 |
| D.41 | Interest | 55 | B.4n | Entrepreneurial income, net | 174 |
| D.42 | Distributed income of corporations | 62 | |||
| D.421 | Dividends | 54 | D.1 | Compensation of employees | 1 154 |
| D.422 | Withdrawals from income of quasi-corporations | 8 | D.11 | Wages and salaries | 954 |
| D.43 | Reinvested earnings on foreign direct investment | 0 | D.12 | Employers’ social contributions | 200 |
| D.44 | Other investment income | D.121 | Employers’ actual social contributions | 181 | |
| D.441 | Investment income attributable to insurance | D.122 | Employers’ imputed social contributions | 19 | |
| policy holders | |||||
| D.442 | Investment income payable on pension | D.2 | Taxes on production and imports | 235 | |
| entitlements | D.21 | Taxes on products | 141 | ||
| D.443 | Investment income attributable to collective | D.211 | Value added type taxes (VAT) | 121 | |
| investment fund shareholders | D.212 | Taxes and duties on imports excluding VAT | 17 | ||
| D.45 | Rent | 34 | 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 | 152 | |||
| D.41 | Interest | 70 | |||
| D.42 | Distributed income of corporations | 27 | |||
| D.421 | Dividends | 18 | |||
| D.422 | Withdrawals from income of quasi-corporations | 9 | |||
| D.43 | Reinvested earnings on foreign direct investment | 3 | |||
| D.44 | Other investment income | 31 | |||
| D.441 | Investment income attributable to insurance policy holders | 20 | |||
| D.442 | Investment income payable on pension entitlements | 8 | |||
| D.443 | Investment income attributable to collective investment fund shareholders | 3 | |||
| D.45 | Rent | 21 | |||
| B.5*g | Gross national income | 1 864 | |||
| B.5*n | Net national income | 1 642 |
II.2: Secondary distribution of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| Current transfers | 1 212 | B.5*g | Gross national income | 1 864 | |
| D.5 | Current taxes on income, wealth, etc. | 212 | B.5*n | Net national income | 1 642 |
| D.51 | Taxes on income | 203 | |||
| D.59 | Other current taxes | 9 | Current transfers | Current transfers | 1 174 |
| D.61 | Net social contributions | 333 | D.5 | Current taxes on income, wealth, etc. | 213 |
| D.611 | Employers’ actual social contributions | 181 | D.51 | Taxes on income | 204 |
| D.6111 | Employers’ actual pension contributions | 168 | D.59 | Other current taxes | 9 |
| D.6112 | Employers’ actual non-pension contributions | 13 | D.61 | Net social contributions | 333 |
| D.612 | Employers’ imputed social contributions | 19 | D.611 | Employers’ actual social contributions | 181 |
| D.6121 | Employers’ imputed pension contributions | 18 | D.6111 | Employers’ actual pension contributions | 168 |
| D.6122 | Employers’ imputed non-pension contributions | 1 | D.6112 | Employers’ actual non-pension contributions | 13 |
| D.613 | Households’ actual social contributions | 129 | D.612 | Employers’ imputed social contributions | 19 |
| D.6131 | Households’ actual pension contributions | 115 | D.6121 | Employers’ imputed pension contributions | 18 |
| D.6132 | Households’ actual non-pension contributions | 14 | D.6122 | Employers’ imputed non-pension contributions | 1 |
| D.614 | Households’ social contribution supplements | 10 | D.613 | Households’ actual social contributions | 129 |
| D.6141 | Households’ pension contribution supplements | 8 | D.6131 | Households’ actual pension contributions | 115 |
| D.6142 | Households’ non-pension contribution supplements | 2 | D.6132 | Households’ actual non-pension contributions | 14 |
| D.61SC | Social insurance scheme service charges | – 6 | D.614 | Households’ social contribution supplements | 10 |
| D.6141 | Households’ pension contribution supplements | 8 | |||
| D.62 | Social benefits other than social transfers in kind | 384 | D.6142 | Households’ non-pension contribution supplements | 2 |
| D.621 | Social security benefits in cash | 53 | D.61SC | Social insurance scheme service charges | 6 |
| D.6211 | Social security pension benefits in cash | 45 | |||
| D.6212 | Social security non-pension benefits in cash | 8 | D.62 | Social benefits other than social transfers in kind | 384 |
| D.622 | Other social insurance benefits | 279 | D.621 | Social security benefits in cash | 53 |
| D.6221 | Other social insurance pension benefits | 250 | D.6211 | Social security pension benefits in cash | 45 |
| D.6222 | Other social insurance non-pension benefits | 29 | D.6212 | Social security non-pension benefits in cash | 8 |
| D.623 | Social assistance benefits in cash | 52 | D.622 | Other social insurance benefits | 279 |
| D.6221 | Other social insurance pension benefits | 250 | |||
| D.7 | Other current transfers | 283 | D.6222 | Other social insurance non-pension benefits | 29 |
| D.71 | Net non-life insurance premiums | 56 | D.623 | Social assistance benefits in cash | 52 |
| D.711 | Net non-life direct insurance premiums | 43 | |||
| D.712 | Net non-life reinsurance premiums | 13 | D.7 | Other current transfers | 244 |
| D.72 | Non-life insurance claims | 48 | D.71 | Net non-life insurance premiums | 47 |
| D.721 | Non-life direct insurance claims | 45 | D.711 | Net non-life direct insurance premiums | 44 |
| D.722 | Non-life reinsurance claims | 3 | D.712 | Net non-life reinsurance premiums | 3 |
| D.73 | Current transfers within general government | 96 | D.72 | Non-life insurance claims | 57 |
| D.74 | Current international cooperation | 22 | D.721 | Non-life direct insurance claims | 42 |
| D.75 | Miscellaneous current transfers | 52 | D.722 | Non-life reinsurance claims | 15 |
| D.751 | Current transfers to NPISHs | 36 | D.73 | Current transfers within general government | 96 |
| D.752 | Current transfers between households | 7 | D.74 | Current international cooperation | 1 |
| D.759 | Other miscellaneous current transfers | 9 | D.75 | Miscellaneous current transfers | 43 |
| D.76 | VAT- and GNI-based EU own resources | 9 | D.751 | Current transfers to NPISHs | 36 |
| D.752 | Current transfers between households | 1 | |||
| D.759 | Other miscellaneous current transfers | 6 | |||
| B.6*g | National disposable income, gross | 1 826 | |||
| B.6*n | National disposable income, net | 1 604 |
II.3: Redistribution of income in kind account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.63 | Social transfers in kind | 215 | B.6*g | National disposable income, gross | 1 826 |
| D.631 | Social transfers in kind — non-market production | 211 | B.6*n | National disposable income, net | 1 604 |
| D.632 | Social transfers in kind — purchased market production | 4 | |||
| D.63 | Social transfers in kind | 215 | |||
| D.631 | Social transfers in kind — non-market production | 211 | |||
| D.632 | Social transfers in kind — purchased market production | 4 | |||
| B.7*g | Adjusted national disposable income, gross | 1 826 | |||
| B.7*n | Adjusted national disposable income, net | 1 604 |
II.4: Use of income account
II.4.1: Use of disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.6*g | National disposable income, gross | 1 826 | |||
| P.3 | Final consumption expenditure | 1 399 | B.6*n | National disposable income, net | 1 604 |
| P.31 | Individual consumption expenditure | 1 230 | |||
| P.32 | Collective consumption expenditure | 169 | D.8 | Adjustment for the change in pension entitlements | 11 |
| D.8 | Adjustment for the change in pension entitlements | 11 | |||
| B.8*g | National saving, gross | 427 | |||
| B.8*n | National saving, net | 205 |
II.4.2: Use of adjusted disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.7g | Adjusted disposable income, gross | 1 826 | |||
| P.4 | Actual final consumption | 1 399 | B.7n | Adjusted disposable income, net | 1 604 |
| P.41 | Actual individual consumption | 1 230 | |||
| P.42 | Actual collective consumption | 169 | D.8 | Adjustment for the change in pension entitlements | 11 |
| D.8 | Adjustment for the change in pension entitlements | 11 | |||
| B.8*g | National saving, gross | 427 | |||
| B.8*n | National saving, net | 205 |
III: Accumulation accounts
III.1: Capital account
III.1.1: Change in net worth due to saving and capital transfers account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| B.101 | Changes in net worth due to saving and capital transfers | 202 | B.8*n | National saving, net | 205 |
| D.9r | Capital transfers, receivable | 62 | |||
| D.91r | Capital taxes, receivable | 2 | |||
| D.92r | Investment grants, receivable | 23 | |||
| D.99r | Other capital transfers, receivable | 37 | |||
| D.9p | Capital transfers, payable | – 65 | |||
| D.91p | Capital taxes, payable | – 2 | |||
| D.92p | Investment grants, payable | – 27 | |||
| D.99p | Other capital transfers, payable | – 36 |
III.1.2: Acquisition of non-financial assets account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| P.5g | Gross capital formation | 414 | B.101 | Changes in net worth due to saving and capital transfers | 202 |
| P.5n | Net capital formation | 192 | |||
| P.51g | Gross fixed capital formation | 376 | |||
| P.511 | Acquisitions less disposals of fixed assets | 359 | |||
| P.5111 | Acquisitions of new fixed assets | 358 | |||
| P.5112 | Acquisitions of existing fixed assets | 9 | |||
| P.5113 | Disposal of existing fixed assets | – 8 | |||
| P.512 | Costs of ownership transfer on non-produced assets | 17 | |||
| P.51c | Consumption of fixed capital | – 222 | |||
| P.52 | Changes in inventories | 28 | |||
| P.53 | Acquisitions less disposals of valuables | 10 | |||
| NP | Acquisitions less disposals of non-produced assets | 0 | |||
| NP.1 | Acquisitions less disposals of natural resources | 0 | |||
| NP.2 | Acquisitions less disposals of contracts, leases and licences | 0 | |||
| NP.3 | Purchases less sales of goodwill and marketing assets | 0 | |||
| B.9 | Net lending (+)/net borrowing (–) | 10 |
III.2: Financial account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| B.9 | Net lending (+)/net borrowing (–) | 10 | |||
| F | Net acquisition of financial assets | 436 | F | Net incurrence of liabilities | 426 |
| F.1 | Monetary gold and SDRs | – 1 | F.1 | Monetary gold and SDRs | 0 |
| F.11 | Monetary gold | – 1 | F.11 | Monetary gold | |
| F.12 | SDRs | 0 | F.12 | SDRs | 0 |
| F.2 | Currency and deposits | 89 | F.2 | Currency and deposits | 102 |
| F.21 | Currency | 33 | F.21 | Currency | 35 |
| F.22 | Transferable deposits | 26 | F.22 | Transferable deposits | 28 |
| F.221 | Inter-bank positions | – 5 | F.221 | Inter-bank positions | – 5 |
| F.229 | Other transferable deposits | 31 | F.229 | Other transferable deposits | 33 |
| F.29 | Other deposits | 30 | F.29 | Other deposits | 39 |
| F.3 | Debt securities | 86 | F.3 | Debt securities | 74 |
| F.31 | Short-term | 27 | F.31 | Short-term | 24 |
| F.32 | Long-term | 59 | F.32 | Long-term | 50 |
| F.4 | Loans | 78 | F.4 | Loans | 47 |
| F.41 | Short-term | 22 | F.41 | Short-term | 11 |
| F.42 | Long-term | 56 | F.42 | Long-term | 36 |
| F.5 | Equity and investment fund shares | 107 | F.5 | Equity and investment fund shares | 105 |
| F.51 | Equity | 91 | F.51 | Equity | 94 |
| F.511 | Listed shares | 77 | F.511 | Listed shares | 84 |
| F.512 | Unlisted shares | 7 | F.512 | Unlisted shares | 7 |
| F.519 | Other equity | 7 | F.519 | Other equity | 3 |
| F.52 | Investment fund shares/units | 16 | F.52 | Investment fund shares/units | 11 |
| F.521 | Money market fund shares/units | 7 | F.521 | Money market fund shares/units | 5 |
| F.522 | Non-MMF investment fund shares/units | 9 | F.522 | Non-MMF investment fund shares/units | 6 |
| F.6 | Insurance, pension and standardised guarantee schemes | 48 | F.6 | Insurance, pension and standardised guarantee schemes | 48 |
| F.61 | Non-life insurance technical reserves | 7 | F.61 | Non-life insurance technical reserves | 7 |
| F.62 | Life insurance and annuity entitlements | 22 | F.62 | Life insurance and annuity entitlements | 22 |
| F.63 | Pension entitlements | 11 | F.63 | Pension entitlements | 11 |
| F.64 | Claim of pension fund on pension managers | 3 | F.64 | Claim of pension fund on pension managers | 3 |
| F.65 | Entitlements to non-pension benefits | 2 | F.65 | Entitlements to non-pension benefits | 2 |
| F.66 | Provisions for calls under standardised guarantees | 3 | F.66 | Provisions for calls under standardised guarantees | 3 |
| F.7 | Financial derivatives and employee stock options | 14 | F.7 | Financial derivatives and employee stock options | 11 |
| F.71 | Financial derivatives | 12 | F.71 | Financial derivatives | 9 |
| F.711 | Options | 5 | F.711 | Options | 4 |
| F.712 | Forwards | 7 | F.712 | Forwards | 5 |
| F.72 | Employee stock options | 2 | F.72 | Employee stock options | 2 |
| F.8 | Other accounts receivable/payable | 15 | F.8 | Other accounts receivable/payable | 39 |
| F.81 | Trade credits and advances | 7 | F.81 | Trade credits and advances | 16 |
| F.89 | Other accounts receivable/payable, excluding trade credits and advances | 8 | F.89 | Other accounts receivable/payable, excluding trade credits and advances | 23 |
III.3: Other changes in assets accounts
III.3.1: Other changes in volume of assets account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| K.1 | Economic appearance of assets | 33 | K.5 | Other changes in volume n.e.c. | 1 |
| AN.1 | Produced non-financial assets | 3 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 30 | AN.2 | Non-produced non-financial assets | |
| AN.21 | Natural resources | 26 | AF | Financial assets/liabilities | 1 |
| AN.22 | Contracts, leases and licences | 4 | K.6 | Changes in classification | 2 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | K.61 | Changes in sector classification and structure | 2 |
| K.2 | Economic disappearance of non-produced assets | – 11 | AN.1 | Produced non-financial assets | |
| K.21 | Depletion of natural resources | – 8 | AN.2 | Non-produced non-financial assets | |
| AN.21 | Natural resources | – 8 | AF | Financial assets/liabilities | 2 |
| K.22 | Other economic disappearance of non-produced assets | – 3 | K.62 | Changes in classification of assets and liabilities | 0 |
| AN.21 | Natural resources | 0 | AN.1 | Produced non-financial assets | |
| AN.22 | Contracts, leases and licences | – 1 | AN.2 | Non-produced non-financial assets | |
| AN.23 | Purchases less sales of goodwill and marketing assets | – 2 | AF | Financial assets/liabilities | 0 |
| K.3 | Catastrophic losses | – 11 | Total other changes in volume | Total other changes in volume | 3 |
| AN.1 | Produced non-financial assets | – 9 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | – 2 | AN.11 | Fixed assets | |
| AF | Financial assets/liabilities | 0 | AN.12 | Inventories | |
| K.4 | Uncompensated seizures | 0 | AN.13 | Valuables | |
| AN.1 | Produced non-financial assets | 0 | AN.2 | Non-produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 0 | AN.21 | Natural resources | |
| AF | Financial assets | 0 | AN.22 | Contracts, leases and licences | |
| K.5 | Other changes in volume n.e.c. | 2 | AN.23 | Purchases less sales of goodwill and marketing assets | |
| AN.1 | Produced non-financial assets | 1 | AF | Financial assets | 3 |
| AN.2 | Non-produced non-financial assets | 0 | AF.1 | Monetary gold and SDRs | |
| AF | Financial assets/liabilities | 1 | AF.2 | Currency and deposits | |
| K.6 | Changes in classification | 0 | AF.3 | Debt securities | |
| K.61 | Changes in sector classification and structure | 2 | AF.4 | Loans | 0 |
| AN.1 | Produced non-financial assets | 0 | AF.5 | Equity and investment fund shares | 2 |
| AN.2 | Non-produced non-financial assets | 0 | AF.6 | Insurance pension and standardised guarantee schemes | 1 |
| AF | Financial assets/liabilities | 2 | AF.7 | Financial derivatives and employee stock options | |
| K.62 | Changes in classification of assets and liabilities | – 2 | AF.8 | Other accounts receivable/payable | |
| AN.1 | Produced non-financial assets | – 2 | |||
| AN.2 | Non-produced non-financial assets | 0 | |||
| AF | Financial assets/liabilities | 0 | |||
| Total other changes in volume | Total other changes in volume | 13 | |||
| AN.1 | Produced non-financial assets | – 7 | |||
| AN.11 | Fixed assets | – 2 | |||
| AN.12 | Inventories | – 3 | |||
| AN.13 | Valuables | – 2 | |||
| AN.2 | Non-produced non-financial assets | 17 | |||
| AN.21 | Natural resources | 9 | |||
| AN.22 | Contracts, leases and licences | 6 | |||
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | |||
| AF | Financial assets | 3 | |||
| AF.1 | Monetary gold and SDRs | 0 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | ||||
| AF.5 | Equity and investment fund shares | 2 | |||
| AF.6 | Insurance pension and standardised guarantee schemes | 1 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | 10 |
III.3.2: Revaluation account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| K.7 | Nominal holding gains (+)/ losses (–) | K.7 | Nominal holding gains(–)/losses (+) | ||
| AN | Non-financial assets | 280 | AF | Liabilities | 76 |
| AN.1 | Produced non-financial assets | 126 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 111 | AF.2 | Currency and deposits | 0 |
| AN.12 | Inventories | 7 | AF.3 | Debt securities | 42 |
| AN.13 | Valuables | 8 | AF.4 | Loans | 0 |
| AN.2 | Non-produced non-financial assets | 154 | AF.5 | Equity and investment fund shares | 34 |
| AN.21 | Natural resources | 152 | AF.6 | Insurance, pension and standardised guarantee schemes | 0 |
| AN.22 | Contracts, leases and licences | 2 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 0 |
| AF | Financial assets | 84 | |||
| AF.1 | Monetary gold and SDRs | 12 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 40 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Equity and investment fund shares | 32 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 0 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.103 | Changes in net worth due to nominal holding gains/losses | 288 |
III.3.2.1: Neutral holding gains/losses account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| K.71 | Neutral holding gains (+)/losses (–) | K.71 | Neutral holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 198 | AF | Liabilities | 126 |
| AN.1 | Produced non-financial assets | 121 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 111 | AF.2 | Currency and deposits | 30 |
| AN.12 | Inventories | 4 | AF.3 | Debt securities | 26 |
| AN.13 | Valuables | 6 | AF.4 | Loans | 29 |
| AN.2 | Non-produced non-financial assets | 77 | AF.5 | Equity and investment fund shares | 28 |
| AN.21 | Natural resources | 76 | AF.6 | Insurance, pension and standardised guarantee schemes | 7 |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 6 |
| AF | Financial assets | 136 | |||
| AF.1 | Monetary gold and SDRs | 16 | |||
| AF.2 | Currency and deposits | 30 | |||
| AF.3 | Debt securities | 25 | |||
| AF.4 | Loans | 28 | |||
| AF.5 | Equity and investment fund shares | 26 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 7 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 4 | |||
| B.1031 | Changes in net worth due to neutral holding gains/losses | 208 |
III.3.2.2: Real holding gains/losses account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| K.72 | Real holding gains (+)/losses (–) | K.72 | Real holding gains (–)/losses (+) | ||
| AN | Non-financial assets | 82 | AF | Liabilities | – 50 |
| AN.1 | Produced non-financial assets | 5 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 0 | AF.2 | Currency and deposits | – 30 |
| AN.12 | Inventories | 3 | AF.3 | Debt securities | 16 |
| AN.13 | Valuables | 2 | AF.4 | Loans | – 29 |
| AN.2 | Non-produced non-financial assets | 77 | AF.5 | Equity and investment fund shares | 6 |
| AN.21 | Natural resources | 76 | AF.6 | Insurance, pension and standardised guarantee schemes | – 7 |
| AN.22 | Contracts, leases and licences | 1 | AF.7 | Financial derivatives and employee stock options | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | – 6 |
| AF | Financial assets | – 52 | |||
| AF.1 | Monetary gold and SDRs | – 4 | |||
| AF.2 | Currency and deposits | – 30 | |||
| AF.3 | Debt securities | 15 | |||
| AF.4 | Loans | – 28 | |||
| AF.5 | Equity and investment fund shares | 6 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | – 7 | |||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | – 4 | |||
| B.1032 | Changes in net worth due to real holding gains/losses | 80 |
IV: Balance sheets
IV.1: Opening balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| AN | Non-financial assets | 4 621 | AF | Liabilities | 7 762 |
| AN.1 | Produced non-financial assets | 2 818 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 2 579 | AF.2 | Currency and deposits | 1 471 |
| AN.12 | Inventories | 114 | AF.3 | Debt securities | 1 311 |
| AN.13 | Valuables | 125 | AF.4 | Loans | 1 437 |
| AN.2 | Non-produced non-financial assets | 1 803 | AF.5 | Equity and investment fund shares | 2 756 |
| AN.21 | Natural resources | 1 781 | AF.6 | Insurance, pension and standardised guarantee schemes | 471 |
| AN.22 | Contracts, leases and licences | 22 | AF.7 | Financial derivatives and employee stock options | 14 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 302 |
| AF | Financial assets | 8 231 | |||
| AF.1 | Monetary gold and SDRs | 770 | |||
| AF.2 | Currency and deposits | 1 482 | |||
| AF.3 | Debt securities | 1 263 | |||
| AF.4 | Loans | 1 384 | |||
| AF.5 | Equity and investment fund shares | 2 614 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 470 | |||
| AF.7 | Financial derivatives and employee stock options | 21 | |||
| AF.8 | Other accounts receivable/payable | 227 | |||
| B.90 | Net worth | 5 090 |
IV.2: Changes in balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| Total changes in assets | Total changes in assets | Total changes in assets | Total changes in liabilities | Total changes in liabilities | Total changes in liabilities |
| AN | Non-financial assets | 482 | AF | Liabilities | 505 |
| AN.1 | Produced non-financial assets | 294 | AF.1 | Monetary gold and SDRs | |
| AN.11 | Fixed assets | 246 | AF.2 | Currency and deposits | 102 |
| AN.12 | Inventories | 32 | AF.3 | Debt securities | 116 |
| AN.13 | Valuables | 16 | AF.4 | Loans | 47 |
| AN.2 | Non-produced non-financial assets | 186 | AF.5 | Equity and investment fund shares | 141 |
| AN.21 | Natural resources | 178 | AF.6 | Insurance, pension and standardised guarantee schemes | 49 |
| AN.22 | Contracts, leases and licences | 8 | AF.7 | Financial derivatives and employee stock options | 11 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 39 |
| AF | Financial assets | 523 | |||
| AF.1 | Monetary gold and SDRs | 11 | |||
| AF.2 | Currency and deposits | 89 | |||
| AF.3 | Debt securities | 126 | |||
| AF.4 | Loans | 78 | |||
| AF.5 | Equity and investment fund shares | 141 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 49 | |||
| AF.7 | Financial derivatives and employee stock options | 14 | |||
| AF.8 | Other accounts receivable/payable | 15 | |||
| B.10 | Changes in net worth | 500 | |||
| B.101 | Changes in net worth due to saving and capital transfers | 202 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | 10 | |||
| B.103 | Changes in net worth due to nominal holding gains and losses | 288 | |||
| B.1031 | Changes in net worth due to neutral holding gains and losses | 208 | |||
| B.1032 | Changes in net worth due to real holding gains and losses | 80 |
IV.3: Closing balance sheet
| Assets | Assets | Assets | Liabilities and net worth | Liabilities and net worth | Liabilities and net worth |
|---|---|---|---|---|---|
| AN | Non-financial assets | 5 101 | AF | Liabilities | 8 267 |
| AN.1 | Produced non-financial assets | 3 112 | AF.1 | Monetary gold and SDRs | 0 |
| AN.11 | Fixed assets | 2 825 | AF.2 | Currency and deposits | 1 573 |
| AN.12 | Inventories | 146 | AF.3 | Debt securities | 1 427 |
| AN.13 | Valuables | 141 | AF.4 | Loans | 1 484 |
| AN.2 | Non-produced non-financial assets | 1 989 | AF.5 | Equity and investment fund shares | 2 897 |
| AN.21 | Natural resources | 1 959 | AF.6 | Insurance, pension and standardised guarantee schemes | 520 |
| AN.22 | Contracts, leases and licences | 30 | AF.7 | Financial derivatives and employee stock options | 25 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | AF.8 | Other accounts receivable/payable | 341 |
| AF | Financial assets | 8 754 | |||
| AF.1 | Monetary gold and SDRs | 781 | |||
| AF.2 | Currency and deposits | 1 571 | |||
| AF.3 | Debt securities | 1 389 | |||
| AF.4 | Loans | 1 462 | |||
| AF.5 | Equity and investment fund shares | 2 755 | |||
| AF.6 | Insurance, pension and standardised guarantee schemes | 519 | |||
| AF.7 | Financial derivatives and employee stock options | 35 | |||
| AF.8 | Other accounts receivable/payable | 242 | |||
| B.90 | Net worth | 5 590 |
Full sequence of accounts for non-financial corporations
I: Production account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| P.2 | Intermediate consumption | 1 477 | P.1 | Output | 2 808 |
| P.11 | Market output | 2 808 | |||
| P.12 | Output for own final use | 0 | |||
| B.1g | Value added, gross | 1 331 | |||
| P.51c | Consumption of fixed capital | 157 | |||
| B.1n | Value added, net | 1 174 |
II: Distribution and use of income accounts
II.1: Primary distribution of income account
II.1.1: Generation of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.1 | Compensation of employees | 986 | B.1g | Value added, gross | 1 331 |
| D.11 | Wages and salaries | 841 | B.1n | Value added, net | 1 174 |
| D.12 | Employers’ social contributions | 145 | |||
| D.121 | Employers’ actual social contributions | 132 | |||
| D.1211 | Employers’ actual pension contributions | 122 | |||
| D.1212 | Employers’ actual non-pension contributions | 10 | |||
| D.122 | Employers’ imputed social contributions | 13 | |||
| D.1221 | Employers’ imputed pension contributions | 12 | |||
| D.1222 | Employers’ imputed non-pension contributions | 1 | |||
| D.29 | Other taxes on production | 88 | |||
| D.39 | Other subsidies on production | – 35 | |||
| B.2g | Operating surplus, gross | 292 | |||
| P.51c1 | Consumption of fixed capital on gross operating surplus | 157 | |||
| B.2n | Operating surplus, net | 135 |
II.1.2: Allocation of primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 134 | B.2g | Operating surplus, gross | 292 |
| D.41 | Interest | 56 | B.2n | Operating surplus, net | 135 |
| D.42 | Distributed income of corporations | 47 | |||
| D.421 | Dividends | 39 | D.4 | Property income | 96 |
| D.422 | Withdrawals from income of quasi-corporations | 8 | D.41 | Interest | 33 |
| D.43 | Reinvested earnings on foreign direct investment | 0 | D.42 | Distributed income of corporations | 10 |
| D.45 | Rent | 31 | D.421 | Dividends | 10 |
| D.422 | Withdrawals from income of quasi-corporations | ||||
| D.43 | Reinvested earnings on foreign direct investment | 4 | |||
| D.44 | Other investment income | 8 | |||
| D.441 | Investment income attributable to insurance policy holders | 5 | |||
| D.442 | Investment income payable on pension entitlements | ||||
| D.443 | Investment income attributable to collective investment fund shareholders | 3 | |||
| D.4431 | Dividends attributable to collective investment fund shareholders | 1 | |||
| D.4432 | Retained earnings attributable to collective investment fund shareholders | 2 | |||
| D.45 | Rent | 41 | |||
| B.5g | Balance of primary incomes, gross | 254 | |||
| B.5n | Balance of primary incomes, net | 97 |
II.1.2.1: Entrepreneurial income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 87 | B.2g | Operating surplus, gross | 292 |
| D.41 | Interest | 56 | B.2n | Operating surplus, net | 135 |
| D.45 | Rent | 31 | |||
| D.4 | Property income | 96 | |||
| D.41 | Interest | 33 | |||
| D.42 | Distributed income of corporations | 10 | |||
| D.421 | Dividends | 10 | |||
| D.43 | Reinvested earnings on foreign direct investment | 4 | |||
| D.44 | Other investment income | 8 | |||
| D.441 | Investment income attributable to insurance policy holders | 5 | |||
| D.443 | Investment income attributable to collective investment fund shareholders | 3 | |||
| D.45 | Rent | 41 | |||
| B.4g | Entrepreneurial income, gross | 301 | |||
| B.4n | Entrepreneurial income, net | 144 |
II.1.2.2: Allocation of other primary income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| D.4 | Property income | 47 | B.4g | Entrepreneurial income. gross | 301 |
| D.42 | Distributed income of corporations | 47 | B.4n | Entrepreneurial income, net | 144 |
| D.421 | Dividends | 39 | |||
| D.422 | Withdrawals from income of quasi-corporations | 8 | |||
| D.43 | Reinvested earnings on foreign direct investment | 0 | |||
| B.5g | Balance of primary incomes, gross | 254 | |||
| B.5n | Balance of primary incomes, net | 97 |
II.2: Secondary distribution of income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| Current transfers | Current transfers | 98 | B.5g | Balance of primary incomes, gross | 254 |
| D.5 | Current taxes on income, wealth, etc. | 24 | B.5n | Balance of primary incomes, net | 97 |
| D.51 | Taxes on income | 20 | |||
| D.59 | Other current taxes | 4 | Current transfers | Current transfers | 72 |
| D.61 | Net social contributions | 66 | |||
| D.62 | Social benefits other than social transfers in kind | 62 | D.611 | Employers’ actual social contributions | 31 |
| D.622 | Other social insurance benefits | 62 | D.6111 | Employers’ actual pension contributions | 27 |
| D.6221 | Other social insurance pension benefits | 49 | D.6112 | Employers’ actual non-pension contributions | 4 |
| D.6222 | Other social insurance non-pension benefits | 13 | D.612 | Employers’ imputed social contributions | 12 |
| D.6121 | Employers’ imputed pension contributions | 12 | |||
| D.7 | Other current transfers | 12 | D.6122 | Employers’ imputed non-pension contributions | 0 |
| D.71 | Net non-life insurance premiums | 8 | D.613 | Households’ actual social contributions | 25 |
| D.711 | Net non-life direct insurance premiums | 8 | D.6131 | Households’ actual pension contributions | 19 |
| D.75 | Miscellaneous current transfers | 4 | D.6132 | Households’ actual non-pension contributions | 6 |
| D.751 | Current transfers to NPISHs | 1 | D.61SC | Social insurance scheme service charges | 2 |
| D.759 | Other miscellaneous current transfers | 3 | |||
| D.7 | Other current transfers | 6 | |||
| D.72 | Non-life insurance claims | 6 | |||
| D.721 | Non-life direct insurance claims | 6 | |||
| D.75 | Miscellaneous current transfers | 0 | |||
| B.6g | Disposable income, gross | 228 | |||
| B.6n | Disposable income, net | 71 |
II.4: Use of income account
II.4.1: Use of disposable income account
| Uses | Uses | Uses | Resources | Resources | Resources |
|---|---|---|---|---|---|
| B.6g | Disposable income, gross | 228 | |||
| D.8 | Adjustment for the change in pension entitlements | 0 | B.6n | Disposable income, net | 71 |
| B.8g | Saving, gross | 228 | |||
| B.8n | Saving, net | 71 |
III: Accumulation accounts
III.1: Capital account
III.1.1: Change in net worth due to saving and capital transfers account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| B.101 | Changes in net worth due to saving and capital transfers | 88 | B.8n | Saving, net | 71 |
| D.9r | Capital transfers, receivable | 33 | |||
| D.92r | Investment grants, receivable | 23 | |||
| D.99r | Other capital transfers, receivable | 10 | |||
| D.9p | Capital transfers, payable | – 16 | |||
| D.91p | Capital taxes, payable | 0 | |||
| D.99p | Other capital transfers, payable | – 16 |
III.1.2: Acquisition of non-financial assets account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| P.5g | Gross capital formation | 308 | B.101 | Changes in net worth due to saving and capital transfers | 88 |
| P.5n | Net capital formation | 151 | |||
| P.51g | Gross fixed capital formation | 280 | |||
| P.511 | Acquisitions less disposals of fixed assets | 263 | |||
| P.5111 | Acquisitions of new fixed assets | 262 | |||
| P.5112 | Acquisitions of existing fixed assets | 5 | |||
| P.5113 | Disposal of existing fixed assets | – 4 | |||
| P.512 | Costs of ownership transfer on non-produced assets | 17 | |||
| P.51c | Consumption of fixed capital | – 157 | |||
| P.52 | Changes in inventories | 26 | |||
| P.53 | Acquisitions less disposals of valuables | 2 | |||
| NP | Acquisitions less disposals of non-produced assets | – 7 | |||
| NP.1 | Acquisitions less disposals of natural resources | – 6 | |||
| NP.2 | Acquisitions less disposals of contracts, leases and licences | – 1 | |||
| NP.3 | Purchases less sales of goodwill and marketing assets | 0 | |||
| B.9 | Net lending (+)/net borrowing (–) | – 56 |
III.2: Financial account
| Change in assets | Change in assets | Change in assets | Change in liabilities and net worth | Change in liabilities and net worth | Change in liabilities and net worth |
|---|---|---|---|---|---|
| B.9 | Net lending (+)/net borrowing (–) | – 56 | |||
| F | Net acquisition of financial assets | 83 | F | Net incurrence of liabilities | 139 |
| F.2 | Currency and deposits | 39 | F.2 | Currency and deposits | |
| F.21 | Currency | 5 | F.21 | Currency | |
| F.22 | Transferable deposits | 30 | F.22 | Transferable deposits | |
| F.229 | Other transferable deposits | 30 | F.229 | Other transferable deposits | |
| F.29 | Other deposits | 4 | F.29 | Other deposits | |
| F.3 | Debt securities | 7 | F.3 | Debt securities | 6 |
| F.31 | Short-term | 10 | F.31 | Short-term | 2 |
| F.32 | Long-term | – 3 | F.32 | Long-term | 4 |
| F.4 | Loans | 19 | F.4 | Loans | 21 |
| F.41 | Short-term | 14 | F.41 | Short-term | 4 |
| F.42 | Long-term | 5 | F.42 | Long-term | 17 |
| F.5 | Equity and investment fund shares | 10 | F.5 | Equity and investment fund shares | 83 |
| F.51 | Equity | 10 | F.51 | Equity | 83 |
| F.511 | Listed shares | 5 | F.511 | Listed shares | 77 |
| F.512 | Unlisted shares | 3 | F.512 | Unlisted shares | 3 |
| F.519 | Other equity | 2 | F.519 | Other equity | 3 |
| F.52 | Investment fund shares/units | 0 | F.52 | Investment fund shares/units | |
| F.521 | Money market fund shares/units | 0 | F.521 | Money market fund shares/units | |
| F.522 | Non-MMF investment fund shares/units | 0 | F.522 | Non-MMF investment fund shares/units | |
| F.6 | Insurance, pension and standardised guarantee schemes | 1 | F.6 | Insurance, pension and standardised guarantee schemes | |
| F.61 | Non-life insurance technical reserves | 1 | F.61 | Non-life insurance technical reserves | |
| F.62 | Life insurance and annuity entitlements | 0 | F.62 | Life insurance and annuity entitlements | |
| F.66 | Provisions for calls under standardised guarantees | 0 | F.66 | Provisions for calls under standardised guarantees | |
| F.7 | Financial derivatives and employee stock options | 3 | F.7 | Financial derivatives and employee stock options | 3 |
| F.71 | Financial derivatives | 3 | F.71 | Financial derivatives | 2 |
| F.711 | Options | 1 | F.711 | Options | 2 |
| F.712 | Forwards | 2 | F.712 | Forwards | 0 |
| F.72 | Employee stock options | 0 | F.72 | Employee stock options | 1 |
| F.8 | Other accounts receivable/payable | 4 | F.8 | Other accounts receivable/payable | 26 |
| F.81 | Trade credits and advances | 3 | F.81 | Trade credits and advances | 6 |
| F.89 | Other accounts receivable/payable, excluding trade credits and advances | 1 | F.89 | Other accounts receivable/payable, excluding trade credits and advances | 20 |
III.3: Other changes in assets accounts
III.3.1: Other changes in volume of assets account
| Changes in assets | Changes in assets | Changes in assets | Changes in liabilities and net worth | Changes in liabilities and net worth | Changes in liabilities and net worth |
|---|---|---|---|---|---|
| K.1 | Economic appearance of assets | 26 | K.5 | Other changes in volume n.e.c. | 0 |
| AN.1 | Produced non-financial assets | 0 | AN.1 | Produced assets | |
| AN.2 | Non-produced non-financial assets | 26 | AN.2 | Non-produced non-financial assets | |
| AN.21 | Natural resources | 22 | AF | Financial assets/liabilities | 0 |
| AN.22 | Contracts, leases and licences | 4 | K.6 | Changes in classification | 0 |
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | K.61 | Changes in sector classification and structure | 0 |
| K.2 | Economic disappearance of non-produced assets | – 9 | AN.1 | Produced non-financial assets | |
| K.21 | Depletion of natural resources | – 6 | AN.2 | Non-produced non-financial assets | |
| AN.21 | Natural resources | – 6 | AF | Financial assets/liabilities | 0 |
| K.22 | Other economic disappearance of non-produced assets | – 3 | K.62 | Changes in classification of assets and liabilities | 0 |
| AN.21 | Natural resources | 0 | AN.1 | Produced non-financial assets | |
| AN.22 | Contracts, leases and licences | – 1 | AN.2 | Non-produced non-financial assets | |
| AN.23 | Purchases less sales of goodwill and marketing assets | – 2 | AF | Financial assets/liabilities | 0 |
| K.3 | Catastrophic losses | – 5 | Total other changes in volume | Total other changes in volume | 0 |
| AN.1 | Produced non-financial assets | – 5 | AN.1 | Produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | 0 | AN.11 | Fixed assets | |
| AF | Financial assets/liabilities | 0 | AN.12 | Inventories | |
| K.4 | Uncompensated seizures | – 5 | AN.13 | Valuables | |
| AN.1 | Produced non-financial assets | – 1 | AN.2 | Non-produced non-financial assets | |
| AN.2 | Non-produced non-financial assets | – 4 | AN.21 | Natural resources | |
| AF | Financial assets | 0 | AN.22 | Contracts, leases and licences | |
| K.5 | Other changes in volume n.e.c. | 1 | AN.23 | Purchases less sales of goodwill and marketing assets | |
| AN.1 | Produced non-financial assets | 1 | AF | Financial assets | 0 |
| AN.2 | Non-produced non-financial assets | 0 | AF.1 | Monetary gold and SDRs | |
| AF | Financial assets/liabilities | 0 | AF.2 | Currency and deposits | |
| K.6 | Changes in classification | 6 | AF.3 | Debt securities | |
| K.61 | Changes in sector classification and structure | 6 | AF.4 | Loans | |
| AN.1 | Produced non-financial assets | 3 | AF.5 | Equity and investment fund shares | |
| AN.2 | Non-produced non-financial assets | 1 | AF.6 | Insurance pension and standardised guarantee schemes | |
| AF | Financial assets/liabilities | 2 | AF.7 | Financial derivatives and employee stock options | |
| K.62 | Changes in classification of assets and liabilities | 0 | AF.8 | Other accounts receivable/payable | |
| AN.1 | Produced non-financial assets | 0 | |||
| AN.2 | Non-produced non-financial assets | 0 | |||
| AF | Financial assets/liabilities | 0 | |||
| Total other changes in volume | Total other changes in volume | 14 | |||
| AN.1 | Produced non-financial assets | – 2 | |||
| AN.11 | Fixed assets | 1 | |||
| AN.12 | Inventories | – 3 | |||
| AN.13 | Valuables | 0 | |||
| AN.2 | Non-produced non-financial assets | 14 | |||
| AN.21 | Natural resources | 10 | |||
| AN.22 | Contracts, leases and licences | 4 | |||
| AN.23 | Purchases less sales of goodwill and marketing assets | 0 | |||
| AF | Financial assets | 2 | |||
| AF.1 | Monetary gold and SDRs | 0 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Debt securities | 0 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Equity and investment fund shares | 2 | |||
| AF.6 | Insurance pension and standardised guarantee schemes | ||||
| AF.7 | Financial derivatives and employee stock options | 0 | |||
| AF.8 | Other accounts receivable/payable | 0 | |||
| B.102 | Changes in net worth due to other changes in volume of assets | 14 |
III.3.2: Revaluation account
Reading this document does not replace reading the official text published in the Official Journal of the European Union. We assume no responsibility for any inaccuracies arising from the conversion of the original to this format.
This text is published under EUR-Lex's own terms of reuse, not a Legalize or public-domain licence.
EUR-Lex
Creative Commons Attribution 4.0 International (CC BY 4.0)
© European Union, https://eur-lex.europa.eu — Source: EUR-Lex (Publications Office of the European Union). Reused under the Creative Commons Attribution 4.0 International (CC BY 4.0) licence. Only EU legislation published in the printed Official Journal of the European Union is deemed authentic; consolidated texts are reproduced here for documentation purposes and have been reformatted to Markdown.