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Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

Type Regulation

Publication 2013-06-26

Last updated 2025-09-01

State In force

Department Council of the European Union, European Parliament

Source EUR-Lex

articles 13

Reform history JSON API

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	41	B.2g	Operating surplus, gross	84
D.41	Interest	14	B.3g	Mixed income, gross	61
D.45	Rent	27	B.2n	Operating surplus, net	69
			B.3n	Mixed income, net	53
			D.1	Compensation of employees	1 154
			D.11	Wages and salaries	954
			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.4	Property income	123
			D.41	Interest	49
			D.42	Distributed income of corporations	20
			D.421	Dividends	13
			D.422	Withdrawals from income of quasi-corporations	7
			D.43	Reinvested earnings on foreign direct investment	3
			D.44	Other investment income	30
			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	2
			D.4431	Dividends attributable to collective investment fund shareholders	2
			D.4432	Retained earnings attributable to collective investment fund shareholders	0
			D.45	Rent	21
B.5g	Balance of primary incomes, gross	1 381
B.5n	Balance of primary incomes, net	1 358

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	Resources
Current transfers	Current transfers	582	B.5g	Balance of primary incomes, gross	1 381
D.5	Current taxes on income, wealth, etc.	178	B.5n	Balance of primary incomes, net	1 358
D.51	Taxes on income	176
D.59	Other current taxes	2	Current transfers	Current transfers	420
D.61	Net social contributions	333	D.61	Net social contributions	0
D.611	Employers’ actual social contributions	181	D.611	Employers’ actual social contributions	0
D.6111	Employers’ actual pension contributions	168	D.6111	Employers’ actual pension contributions	0
D.6112	Employers’ actual non-pension contributions	13	D.6112	Employers’ actual non-pension contributions	0
D.612	Employers’ imputed social contributions	19	D.612	Employers’ imputed social contributions	0
D.6121	Employers’ imputed pension contributions	18	D.6121	Employers’ imputed pension contributions	0
D.6122	Employers’ imputed non-pension contributions	1	D.6122	Employers’ imputed non-pension contributions	0
D.613	Households’ actual social contributions	129	D.613	Households’ actual social contributions	0
D.6131	Households’ actual pension contributions	115	D.6131	Households’ actual pension contributions	0
D.6132	Households’ actual non-pension contributions	14	D.6132	Households’ actual non-pension contributions	0
D.614	Households’ social contribution supplements	10	D.614	Households’ social contribution supplements	0
D.6141	Households’ pension contribution supplements	8	D.6141	Households’ pension contribution supplements	0
D.6142	Households’ non-pension contribution supplements	2	D.6142	Households’ non-pension contribution supplements	0
D.61SC	Social insurance scheme service charges	– 6	D.61SC	Social insurance scheme service charges	1
D.62	Social benefits other than social transfers in kind	0	D.62	Social benefits other than social transfers in kind	384
D.622	Other social insurance benefits	0	D.621	Social security benefits in cash	53
D.6221	Other social insurance pension benefits	0	D.6211	Social security pension benefits in cash	45
D.6222	Other social insurance non-pension benefits	0	D.6212	Social security non-pension benefits in cash	8
			D.622	Other social insurance benefits	279
D.7	Other current transfers	71	D.6221	Other social insurance pension benefits	250
D.71	Net non-life insurance premiums	31	D.6222	Other social insurance non-pension benefits	29
D.711	Net non-life direct insurance premiums	31	D.623	Social assistance benefits in cash	52
D.75	Miscellaneous current transfers	40	D.7	Other current transfers	36
D.751	Current transfers to NPISHs	29	D.72	Non-life insurance claims	35
D.752	Current transfers between households	7	D.721	Non-life direct insurance claims	35
D.759	Other miscellaneous current transfers	4	D.75	Miscellaneous current transfers	1
			D.751	Current transfers to NPISHs	0
			D.752	Current transfers between households	1
			D.759	Other miscellaneous current transfers	0
B.6g	Disposable income, gross	1 219
B.6n	Disposable income, net	1 196

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
			B.6g	Disposable income, gross	1 219
			B.6n	Disposable income, net	1 196
			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.7g	Adjusted disposable income, gross	1 434
B.7n	Adjusted disposable income, net	1 411

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	1 219
P.3	Final consumption expenditure	1 015	B.6n	Disposable income, net	1 196
P.31	Individual consumption expenditure	1 015
			D.8	Adjustment for the change in pension entitlements	11
B.8g	Saving, gross	215
B.8n	Saving, net	192

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
			B.7g	Adjusted disposable income, gross	1 434
P.4	Actual final consumption	1 230	B.7n	Adjusted disposable income, net	1 411
P.41	Actual individual consumption	1 230
			D.8	Adjustment for the change in pension entitlements	11
B.8g	Saving, gross	215
B.8n	Saving, net	192

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	210	B.8n	Saving, net	192
			D.9r	Capital transfers, receivable	23
			D.92r	Investment grants, receivable	0
			D.99r	Other capital transfers, receivable	23
			D.9p	Capital transfers, payable	– 5
			D.91p	Capital taxes, payable	– 2
			D.92p	Investment grants, payable
			D.99p	Other capital transfers, payable	– 3

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	55	B.101	Changes in net worth due to saving and capital transfers	210
P.5n	Net capital formation	32
P.51g	Gross fixed capital formation	48
P.511	Acquisitions less disposals of fixed assets	48
P.5111	Acquisitions of new fixed assets	45
P.5112	Acquisitions of existing fixed assets	3
P.5113	Disposal of existing fixed assets	0
P.512	Costs of ownership transfer on non-produced assets	0
P.51c	Consumption of fixed capital	– 23
P.52	Changes in inventories	2
P.53	Acquisitions less disposals of valuables	5
NP	Acquisitions less disposals of non-produced assets	4
NP.1	Acquisitions less disposals of natural resources	3
NP.2	Acquisitions less disposals of contracts, leases and licences	1
NP.3	Purchases less sales of goodwill and marketing assets
B.9	Net lending (+)/net borrowing (–)	174

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 (–)	174
F	Net acquisition of financial assets	189	F	Net incurrence of liabilities	15
F.2	Currency and deposits	64	F.3	Debt securities	0
F.21	Currency	10	F.31	Short-term	0
F.22	Transferable deposits	27	F.32	Long-term	0
F.229	Other transferable deposits	27
F.29	Other deposits	27	F.4	Loans	11
			F.41	Short-term	2
F.3	Debt securities	10	F.42	Long-term	9
F.31	Short-term	3
F.32	Long-term	7	F.7	Financial derivatives and employee stock options	0
			F.71	Financial derivatives	0
F.4	Loans	3	F.711	Options	0
F.41	Short-term	3	F.712	Forwards	0
F.42	Long-term	0	F.72	Employee stock options	0
F.5	Equity and investment fund shares	66	F.8	Other accounts receivable/payable	4
F.51	Equity	53	F.81	Trade credits and advances	4
F.511	Listed shares	48	F.89	Other accounts receivable/payable, excluding trade credits and advances	0
F.512	Unlisted shares	2
F.519	Other equity	3
F.52	Investment fund shares/units	13
F.521	Money market fund shares/units	5
F.522	Non-MMF investment fund shares/units	8
F.6	Insurance, pension and standardised guarantee schemes	39
F.61	Non-life insurance technical reserves	4
F.62	Life insurance and annuity entitlements	22
F.63	Pension entitlements	11
F.64	Claim of pension fund on pension managers
F.65	Entitlements to non-pension benefits	2
F.66	Provisions for calls under standardised guarantees	0
F.7	Financial derivatives and employee stock options	3
F.71	Financial derivatives	1
F.711	Options	1
F.712	Forwards	0
F.72	Employee stock options	2
F.8	Other accounts receivable/payable	4
F.81	Trade credits and advances	3
F.89	Other accounts receivable/payable, excluding trade credits and advances	1

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	0	K.5	Other changes in volume n.e.c.	1
AN.1	Produced non-financial assets	0	AN.1	Produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0	AF	Financial assets/liabilities	1
AN.22	Contracts, leases and licences	0	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	0	AN.1	Produced non-financial assets	0
K.21	Depletion of natural resources	0	AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0	AF	Financial assets/liabilities	0
K.22	Other economic disappearance of non-produced assets	0	K.62	Changes in classification of assets and liabilities	0
AN.21	Natural resources	0	AN.1	Produced non-financial assets	0
AN.22	Contracts, leases and licences	0	AN.2	Non-produced non-financial assets	0
AN.23	Purchases less sales of goodwill and marketing assets	0	AF	Financial assets/liabilities	0
K.3	Catastrophic losses	0	Total other changes in volume	Total other changes in volume	1
AN.1	Produced non-financial assets	0	AN.1	Produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.11	Fixed assets	0
AF	Financial assets/liabilities	0	AN.12	Inventories	0
K.4	Uncompensated seizures	0	AN.13	Valuables	0
AN.1	Produced non-financial assets	0	AN.2	Non-produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.21	Natural resources	0
AF	Financial assets	0	AN.22	Contracts, leases and licences	0
K.5	Other changes in volume n.e.c.	0	AN.23	Purchases less sales of goodwill and marketing assets	0
AN.1	Produced non-financial assets	0	AF	Financial assets	1
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	0	AF.3	Debt securities
K.61	Changes in sector classification and structure	0	AF.4	Loans	0
AN.1	Produced non-financial assets	0	AF.5	Equity and investment fund shares
AN.2	Non-produced non-financial assets	0	AF.6	Insurance pension and standardised guarantee schemes	1
AF	Financial assets/liabilities	0	AF.7	Financial derivatives and employee stock options	0
K.62	Changes in classification of assets and liabilities	0	AF.8	Other accounts receivable/payable	0
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	0
AN.1	Produced non-financial assets	0
AN.11	Fixed assets	0
AN.12	Inventories	0
AN.13	Valuables	0
AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0
AN.22	Contracts, leases and licences	0
AN.23	Purchases less sales of goodwill and marketing assets	0
AF	Financial assets	0
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits
AF.3	Debt securities
AF.4	Loans	0
AF.5	Equity and investment fund shares	0
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	– 1

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	80	AF	Liabilities	0
AN.1	Produced non-financial assets	35	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	28	AF.2	Currency and deposits	0
AN.12	Inventories	2	AF.3	Debt securities	0
AN.13	Valuables	5	AF.4	Loans	0
AN.2	Non-produced non-financial assets	45	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	45	AF.6	Insurance, pension and standardised guarantee schemes	0
AN.22	Contracts, leases and licences	0	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	16
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits
AF.3	Debt securities	6
AF.4	Loans	0
AF.5	Equity and investment fund shares	10
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.103	Changes in net worth due to nominal holding gains/losses	96

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	56	AF	Liabilities	5
AN.1	Produced non-financial assets	34	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	28	AF.2	Currency and deposits	0
AN.12	Inventories	2	AF.3	Debt securities	0
AN.13	Valuables	4	AF.4	Loans	3
AN.2	Non-produced non-financial assets	22	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	22	AF.6	Insurance, pension and standardised guarantee schemes	0
AN.22	Contracts, leases and licences	0	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	2
AF	Financial assets	36
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	17
AF.3	Debt securities	4
AF.4	Loans	0
AF.5	Equity and investment fund shares	9
AF.6	Insurance, pension and standardised guarantee schemes	5
AF.7	Financial derivatives and employee stock options	0
AF.8	Other accounts receivable/payable	1
			B.1031	Changes in net worth due to neutral holding gains/losses	87

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	24	AF	Liabilities	– 5
AN.1	Produced non-financial assets	1	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	0	AF.2	Currency and deposits	0
AN.12	Inventories	0	AF.3	Debt securities	0
AN.13	Valuables	1	AF.4	Loans	– 3
AN.2	Non-produced non-financial assets	23	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	23	AF.6	Insurance, pension and standardised guarantee schemes
AN.22	Contracts, leases and licences	0	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	– 2
AF	Financial assets	– 20
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	– 17
AF.3	Debt securities	2
AF.4	Loans	0
AF.5	Equity and investment fund shares	1
AF.6	Insurance, pension and standardised guarantee schemes	– 5
AF.7	Financial derivatives and employee stock options	0
AF.8	Other accounts receivable/payable	– 1
			B.1032	Changes in net worth due to real holding gains/losses	9

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	1 429	AF	Liabilities	189
AN.1	Produced non-financial assets	856	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	713	AF.2	Currency and deposits	10
AN.12	Inventories	48	AF.3	Debt securities	2
AN.13	Valuables	95	AF.4	Loans	169
AN.2	Non-produced non-financial assets	573	AF.5	Equity and investment fund shares
AN.21	Natural resources	573	AF.6	Insurance, pension and standardised guarantee schemes
AN.22	Contracts, leases and licences	0	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	8
AF	Financial assets	3 260
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	840
AF.3	Debt securities	198
AF.4	Loans	24
AF.5	Equity and investment fund shares	1 749
AF.6	Insurance, pension and standardised guarantee schemes	391
AF.7	Financial derivatives and employee stock options	3
AF.8	Other accounts receivable/payable	55
			B.90	Net worth	4 500

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 liabilities	Total changes in liabilities
AN	Non-financial assets	115	AF	Liabilities	16
AN.1	Produced non-financial assets	67	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	53	AF.2	Currency and deposits	0
AN.12	Inventories	4	AF.3	Debt securities	0
AN.13	Valuables	10	AF.4	Loans	11
AN.2	Non-produced non-financial assets	48	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	48	AF.6	Insurance, pension and standardised guarantee schemes	1
AN.22	Contracts, leases and licences	0	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	4
AF	Financial assets	205
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	64
AF.3	Debt securities	16
AF.4	Loans	3
AF.5	Equity and investment fund shares	76
AF.6	Insurance, pension and standardised guarantee schemes	39
AF.7	Financial derivatives and employee stock options	3
AF.8	Other accounts receivable/payable	4
			B.10	Changes in net worth	304
			B.101	Changes in net worth due to saving and capital transfers	210
			B.102	Changes in net worth due to other changes in volume of assets	– 1
			B.103	Changes in net worth due to nominal holding gains and losses	96
			B.1031	Changes in net worth due to neutral holding gains and losses	87
			B.1032	Changes in net worth due to real holding gains and losses	9

IV: Balance sheets

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	1 544	AF	Liabilities	205
AN.1	Produced non-financial assets	923	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	766	AF.2	Currency and deposits	10
AN.12	Inventories	52	AF.3	Debt securities	2
AN.13	Valuables	105	AF.4	Loans	180
AN.2	Non-produced non-financial assets	621	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	621	AF.6	Insurance, pension and standardised guarantee schemes	1
AN.22	Contracts, leases and licences	0	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	12
AF	Financial assets	3 465
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	904
AF.3	Debt securities	214
AF.4	Loans	27
AF.5	Equity and investment fund shares	1 825
AF.6	Insurance, pension and standardised guarantee schemes	430
AF.7	Financial derivatives and employee stock options	6
AF.8	Other accounts receivable/payable	59
			B.90	Net worth	4 804

Full sequence of accounts for non-profit institutions serving households

I: Production account

Uses	Uses	Uses	Resources	Resources	Resources
P.2	Intermediate consumption	17	P.1	Output	32
			P.11	Market output	0
			P.12	Output for own final use	0
			P.13	Non-market output	32
B.1g	Value added, gross	15
P.51c	Consumption of fixed capital	3
B.1n	Value added, net	12

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	11	B.1g	Value added, gross	15
D.11	Wages and salaries	6	B.1n	Value added, net	12
D.12	Employers’ social contributions	5
D.121	Employers’ actual social contributions	4
D.1211	Employers’ actual pension contributions	4
D.1212	Employers’ actual non-pension contributions	0
D.122	Employers’ imputed social contributions	1
D.1221	Employers’ imputed pension contributions	1
D.1222	Employers’ imputed non-pension contributions	0
D.29	Other taxes on production	1
D.39	Other subsidies on production	0
B.2g	Operating surplus, gross	3
P.51c1	Consumption of fixed capital on gross operating surplus	3
B.2n	Operating surplus, net	0

II.1.2: Allocation of primary income account

Uses	Uses	Uses	Resources	Resources	Resources
D.4	Property income	6	B.2g	Operating surplus, gross	3
D.41	Interest	6	B.3g	Mixed income, gross
D.45	Rent	0	B.2n	Operating surplus, net	0
			B.3n	Mixed income, net
			D.4	Property income	7
			D.41	Interest	7
			D.42	Distributed income of corporations	0
			D.421	Dividends	0
			D.422	Withdrawals from income of quasi-corporations
			D.43	Reinvested earnings on foreign direct investment	0
			D.44	Other investment income	0
			D.441	Investment income attributable to insurance policy holders	0
			D.442	Investment income payable on pension entitlements
			D.443	Investment income attributable to collective investment fund shareholders	0
			D.4431	Dividends attributable to collective investment fund shareholders	0
			D.4432	Retained earnings attributable to collective investment fund shareholders	0
			D.45	Rent	0
B.5g	Balance of primary incomes, gross	4
B.5n	Balance of primary incomes, net	1

II.2: Secondary distribution of income account

Uses	Uses	Uses	Resources	Resources	Resources
Current transfers	Current transfers	7	B.5g	Balance of primary incomes, gross	4
D.5	Current taxes on income, wealth, etc.	0	B.5n	Balance of primary incomes, net	1
D.51	Taxes on income	0
D.59	Other current taxes	0	Current transfers	Current transfers	40
			D.61	Net social contributions	5
D.62	Social benefits other than social transfers in kind	5	D.611	Employers’ actual social contributions	3
D.621	Social security benefits in cash		D.6111	Employers’ actual pension contributions	2
D.6211	Social security pension benefits in cash		D.6112	Employers’ actual non-pension contributions	1
D.6212	Social security non-pension benefits in cash		D.612	Employers’ imputed social contributions	1
D.622	Other social insurance benefits	5	D.6121	Employers’ imputed pension contributions	1
D.6221	Other social insurance pension benefits	3	D.6122	Employers’ imputed non-pension contributions	0
D.6222	Other social insurance non-pension benefits	2	D.613	Households’ actual social contributions	1
D.623	Social assistance benefits in cash		D.6131	Households’ actual pension contributions	0
			D.6132	Households’ actual non-pension contributions	1
D.7	Other current transfers	2
D.71	Net non-life insurance premiums	0	D.7	Other current transfers	36
D.711	Net non-life direct insurance premiums	0	D.72	Non-life insurance claims	0
D.712	Net non-life reinsurance premiums		D.721	Non-life direct insurance claims	0
D.72	Non-life insurance claims		D.722	Non-life reinsurance claims
D.721	Non-life direct insurance claims		D.73	Current transfers within general government
D.722	Non-life reinsurance claims		D.74	Current international cooperation
D.73	Current transfers within general government		D.75	Miscellaneous current transfers	36
D.74	Current international cooperation		D.751	Current transfers to NPISHs	36
D.75	Miscellaneous current transfers	2	D.752	Current transfers between households
D.751	Current transfers to NPISHs	0	D.759	Other miscellaneous current transfers	0
D.752	Current transfers between households
D.759	Other miscellaneous current transfers	2

B.6g	Disposable income, gross	37
B.6n	Disposable income, net	34

II.3: Redistribution of income in kind account

Uses	Uses	Uses	Resources	Resources	Resources
D.63	Social transfers in kind	31	B.6g	Disposable income, gross	37
D.631	Social transfers in kind — non-market production	31	B.6n	Disposable income, net	34
D.632	Social transfers in kind — purchased market production	0
B.7g	Adjusted disposable income, gross	6
B.7n	Adjusted disposable income, net	3

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	37
P.3	Final consumption expenditure	32	B.6n	Disposable income, net	34
P.31	Individual consumption expenditure	31
P.32	Collective consumption expenditure	1
D.8	Adjustment for the change in pension entitlements	0
B.8g	Saving, gross	5
B.8n	Saving, net	2

II.4.2: Use of adjusted disposable income account

Uses	Uses	Uses	Resources	Resources	Resources
			B.7g	Adjusted disposable income, gross	6
P.4	Actual final consumption	1	B.7n	Adjusted disposable income, net	3
P.41	Actual individual consumption
P.42	Actual collective consumption	1
D.8	Adjustment for the change in pension entitlements	0
B.8g	Saving, gross	5
B.8n	Saving, net	2

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	– 1	B.8n	Saving, net	2
			D.9r	Capital transfers, receivable	0
			D.92r	Investment grants, receivable	0
			D.99r	Other capital transfers, receivable	0
			D.9p	Capital transfers, payable	– 3
			D.91p	Capital taxes, payable	0
			D.92p	Investment grants, payable
			D.99p	Other capital transfers, payable	– 3

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	5	B.101	Changes in net worth due to saving and capital transfers	– 1
P.5n	Net capital formation	2
P.51g	Gross fixed capital formation	5
P.511	Acquisitions less disposals of fixed assets	5
P.5111	Acquisitions of new fixed assets	5
P.5112	Acquisitions of existing fixed assets	1
P.5113	Disposal of existing fixed assets	– 1
P.512	Costs of ownership transfer on non-produced assets	0
P.51c	Consumption of fixed capital	– 3
P.52	Changes in inventories	0
P.53	Acquisitions less disposals of valuables	0
NP	Acquisitions less disposals of non-produced assets	1
NP.1	Acquisitions less disposals of natural resources	1
NP.2	Acquisitions less disposals of contracts, leases and licences	0
NP.3	Purchases less sales of goodwill and marketing assets
B.9	Net lending (+)/net borrowing (–)	– 4

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 (–)	– 4
F	Net acquisition of financial assets	2	F	Net incurrence of liabilities	6
F.2	Currency and deposits	2	F.3	Debt securities	0
F.21	Currency	1	F.31	Short-term	0
F.22	Transferable deposits	1	F.32	Long-term	0
F.229	Other transferable deposits	1
F.29	Other deposits	0	F.4	Loans	6
			F.41	Short-term	2
F.3	Debt securities	– 1	F.42	Long-term	4
F.31	Short-term	0
F.32	Long-term	– 1	F.7	Financial derivatives and employee stock options	0
			F.71	Financial derivatives	0
F.4	Loans	0	F.711	Options	0
F.41	Short-term	0	F.712	Forwards	0
F.42	Long-term	0	F.72	Employee stock options	0
F.5	Equity and investment fund shares	0	F.8	Other accounts receivable/payable	0
F.51	Equity	0	F.81	Trade credits and advances	0
F.511	Listed shares	0	F.89	Other accounts receivable/payable, excluding trade credits and advances	0
F.512	Unlisted shares	0
F.519	Other equity	0
F.52	Investment fund shares/units	0
F.521	Money market fund shares/units	0
F.522	Non-MMF investment fund shares/units	0
F.6	Insurance, pension and standardised guarantee schemes	0
F.61	Non-life insurance technical reserves	0
F.62	Life insurance and annuity entitlements	0
F.63	Pension entitlements
F.64	Claim of pension fund on pension managers
F.65	Entitlements to non-pension benefits
F.66	Provisions for calls under standardised guarantees	0
F.7	Financial derivatives and employee stock options	0
F.71	Financial derivatives	0
F.711	Options	0
F.712	Forwards	0
F.72	Employee stock options	0
F.8	Other accounts receivable/payable	1
F.81	Trade credits and advances
F.89	Other accounts receivable/payable, excluding trade credits and advances	1

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	0	K.5	Other changes in volume n.e.c.	0
AN.1	Produced non-financial assets	0	AN.1	Produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0	AF	Financial assets/liabilities	0
AN.22	Contracts, leases and licences	0	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	0	AN.1	Produced non-financial assets	0
K.21	Depletion of natural resources	0	AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0	AF	Financial assets/liabilities	0
K.22	Other economic disappearance of non-produced assets	0	K.62	Changes in classification of assets and liabilities	0
AN.21	Natural resources	0	AN.1	Produced non-financial assets	0
AN.22	Contracts, leases and licences	0	AN.2	Non-produced non-financial assets	0
AN.23	Purchases less sales of goodwill and marketing assets	0	AF	Financial assets/liabilities	0
K.3	Catastrophic losses	0	Total other changes in volume	Total other changes in volume	0
AN.1	Produced non-financial assets	0	AN.1	Produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.11	Fixed assets	0
AF	Financial assets/liabilities	0	AN.12	Inventories	0
K.4	Uncompensated seizures	0	AN.13	Valuables	0
AN.1	Produced non-financial assets	0	AN.2	Non-produced non-financial assets	0
AN.2	Non-produced non-financial assets	0	AN.21	Natural resources	0
AF	Financial assets	0	AN.22	Contracts, leases and licences	0
K.5	Other changes in volume n.e.c.	0	AN.23	Purchases less sales of goodwill and marketing assets	0
AN.1	Produced non-financial assets	0	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	0	AF.3	Debt securities
K.61	Changes in sector classification and structure	0	AF.4	Loans	0
AN.1	Produced non-financial assets	0	AF.5	Equity and investment fund shares
AN.2	Non-produced non-financial assets	0	AF.6	Insurance pension and standardised guarantee schemes	0
AF	Financial assets/liabilities	0	AF.7	Financial derivatives and employee stock options	0
K.62	Changes in classification of assets and liabilities	0	AF.8	Other accounts receivable/payable	0
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	0
AN.1	Produced non-financial assets	0
AN.11	Fixed assets	0
AN.12	Inventories	0
AN.13	Valuables	0
AN.2	Non-produced non-financial assets	0
AN.21	Natural resources	0
AN.22	Contracts, leases and licences	0
AN.23	Purchases less sales of goodwill and marketing assets	0
AF	Financial assets	0
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits
AF.3	Debt securities
AF.4	Loans	0
AF.5	Equity and investment fund shares	0
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	– 1

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	8	AF	Liabilities	0
AN.1	Produced non-financial assets	5	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	5	AF.2	Currency and deposits	0
AN.12	Inventories	0	AF.3	Debt securities	0
AN.13	Valuables	0	AF.4	Loans	0
AN.2	Non-produced non-financial assets	3	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	3	AF.6	Insurance, pension and standardised guarantee schemes	0
AN.22	Contracts, leases and licences	0	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	2
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits
AF.3	Debt securities	1
AF.4	Loans
AF.5	Equity and investment fund shares	1
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.103	Changes in net worth due to nominal holding gains/losses	10

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	6	AF	Liabilities	3
AN.1	Produced non-financial assets	5	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	5	AF.2	Currency and deposits	1
AN.12	Inventories	0	AF.3	Debt securities	0
AN.13	Valuables	0	AF.4	Loans	1
AN.2	Non-produced non-financial assets	1	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	1	AF.6	Insurance, pension and standardised guarantee schemes	0
AN.22	Contracts, leases and licences	0	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	1
AF	Financial assets	3
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	2
AF.3	Debt securities	1
AF.4	Loans	0
AF.5	Equity and investment fund shares	0
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.1031	Changes in net worth due to neutral holding gains/losses	6

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	2	AF	Liabilities	– 3
AN.1	Produced non-financial assets	0	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	0	AF.2	Currency and deposits	– 1
AN.12	Inventories	0	AF.3	Debt securities	0
AN.13	Valuables	0	AF.4	Loans	– 1
AN.2	Non-produced non-financial assets	2	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	2	AF.6	Insurance, pension and standardised guarantee schemes
AN.22	Contracts, leases and licences	0	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	– 1
AF	Financial assets	– 1
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	– 2
AF.3	Debt securities	0
AF.4	Loans	0
AF.5	Equity and investment fund shares	1
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.1032	Changes in net worth due to real holding gains/losses	4

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	159	AF	Liabilities	121
AN.1	Produced non-financial assets	124	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	121	AF.2	Currency and deposits	38
AN.12	Inventories	1	AF.3	Debt securities	0
AN.13	Valuables	2	AF.4	Loans	43
AN.2	Non-produced non-financial assets	35	AF.5	Equity and investment fund shares
AN.21	Natural resources	35	AF.6	Insurance, pension and standardised guarantee schemes	5
AN.22	Contracts, leases and licences	0	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	35
AF	Financial assets	172
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	110
AF.3	Debt securities	25
AF.4	Loans	8
AF.5	Equity and investment fund shares	22
AF.6	Insurance, pension and standardised guarantee schemes	4
AF.7	Financial derivatives and employee stock options	0
AF.8	Other accounts receivable/payable	3
			B.90	Net worth	210

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 liabilities	Total changes in liabilities
AN	Non-financial assets	11	AF	Liabilities	6
AN.1	Produced non-financial assets	7	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	7	AF.2	Currency and deposits	0
AN.12	Inventories	0	AF.3	Debt securities	0
AN.13	Valuables	0	AF.4	Loans	6
AN.2	Non-produced non-financial assets	4	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	4	AF.6	Insurance, pension and standardised guarantee schemes	0
AN.22	Contracts, leases and licences	0	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	4
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	2
AF.3	Debt securities	0
AF.4	Loans	0
AF.5	Equity and investment fund shares	1
AF.6	Insurance, pension and standardised guarantee schemes	0
AF.7	Financial derivatives and employee stock options	0
AF.8	Other accounts receivable/payable	1
			B.10	Changes in net worth	9
			B.101	Changes in net worth due to saving and capital transfers	– 1
			B.102	Changes in net worth due to other changes in volume of assets	0
			B.103	Changes in net worth due to nominal holding gains and losses	10
			B.1031	Changes in net worth due to neutral holding gains and losses	6
			B.1032	Changes in net worth due to real holding gains and losses	4

IV: Balance sheets

IV.3: Closing balance sheet

Assets	Assets	Assets	Liabilities and net worth	Liabilities and net worth	Liabilities and net worth
AN	Non-financial assets	170	AF	Liabilities	127
AN.1	Produced non-financial assets	131	AF.1	Monetary gold and SDRs
AN.11	Fixed assets	128	AF.2	Currency and deposits	38
AN.12	Inventories	1	AF.3	Debt securities	0
AN.13	Valuables	2	AF.4	Loans	49
AN.2	Non-produced non-financial assets	39	AF.5	Equity and investment fund shares	0
AN.21	Natural resources	39	AF.6	Insurance, pension and standardised guarantee schemes	5
AN.22	Contracts, leases and licences	0	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	35
AF	Financial assets	176
AF.1	Monetary gold and SDRs
AF.2	Currency and deposits	112
AF.3	Debt securities	25
AF.4	Loans	8
AF.5	Equity and investment fund shares	23
AF.6	Insurance, pension and standardised guarantee schemes	4
AF.7	Financial derivatives and employee stock options	0
AF.8	Other accounts receivable/payable	4
			B.90	Net worth	219

ANNEX B

TRANSMISSION PROGRAMME FOR DATA AND METADATA

I. General requirements

Data

1.Member States shall transmit to the Commission (Eurostat) the accounts defined in the data tables in this Annex. Each separate data table specifies the compulsory and voluntary variables that are to be transmitted, the reference periods required as well as the deadlines for transmission.

Overview of the data tables [^E0050]

Table No	Subject of the tables	Deadline t + months (days where specified) after the reference period	Period covered
1F	Flash estimates of GDP and employment — quarterly voluntary transmissions	Dates shall be agreed between participating Member States and the Commission (Eurostat) and shall correspond to Eurostat’s releases at 30 or 45 days	The latest reported quarter
1Q	National accounts main aggregates — quarterly	2/(3) [^E0051]	1995Q1 onwards
1A	National accounts main aggregates — annual	2/(3) [^E0051]/9	1995 onwards
2	Main aggregates of general government and its subsectors — annual	3/9	1995 onwards
3	Main aggregates by economic activity — annual	9/21	1995 onwards
5	Household final consumption expenditure by purpose — annual	9	1995 onwards
6	Financial accounts by sector (transactions) — annual	4/9	1995 onwards
7	Balance sheets for financial assets and liabilities by sector — annual	4/9	1995 onwards
8	Non-financial accounts by sector — annual	9	1995 onwards
801	Non-financial accounts by sector — quarterly – non-adjusted	85 days/(3) [^E0052]	1999Q1 onwards
801SA	Non-financial accounts by sector — quarterly – seasonally and calendar adjusted data	85 days + 3 working days	1999Q1 onwards
9	Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification — annual	9	1995 onwards
10	Main aggregates by region, NUTS levels 2 and 3 — annual	12/24	2000 onwards
11	General government expenditure by function (COFOG) — annual	11	1995 onwards
13	Household accounts by region, NUTS level 2 — annual	24	2000 onwards
15	Supply table at basic prices, including transformation into purchasers’ prices — annual	36	2010 onwards
16	Use table at purchasers’ prices — annual	36	2010 onwards
17	Symmetric input-output table at basic prices — five-yearly	36	2010 onwards
20	Fixed assets by economic activity and by asset (stocks) — annual	24	2000 onwards
22	Gross fixed capital formation by economic activity and by asset (transactions) — annual	9/24	1995 onwards
25	Non-financial accounts of general government — quarterly	3	2002Q1 onwards
26	Balance sheets for non-financial assets — annual	24	1995 onwards
27	Financial accounts and balance sheets of general government — quarterly	85 days/3	1999Q1 onwards
28	General government gross debt (Maastricht debt) — quarterly	3	2000Q1 onwards
28A	General government gross debt (Maastricht debt) structure — annual	100 days/283 days	Previous 4 reference years
29	Accrued-to-date pension entitlements in social insurance — three-yearly	24	2012 onwards
t = reference period (year or quarter).	t = reference period (year or quarter).	t = reference period (year or quarter).	t = reference period (year or quarter).

For a detailed description of the precise requirements, please refer to the specific tables. Deadlines in brackets only apply in particular cases.

(3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months.

(3) refers to transmission at t+3 months. If a Member State transmits a complete set of data at t+85 days, data do not need to be transmitted at t+3 months.

2.Member States shall transmit all compulsory data for publication by the Commission (Eurostat) by the planned release dates of the European aggregates. Where the data transmitted cannot be disseminated due to statistical confidentiality considerations, the true value shall be sent with the flags agreed for statistical primary or secondary confidentiality. With the exception of embargo dates, the application of other flags restricting the publication shall be justified and explained with metadata.

3.Member States shall transmit all data in accordance with the concepts and definitions specified in Annex A to this Regulation. When the data transmitted deviate from the concepts and definitions, the observations affected shall be sent with a flag indicating that the definition differs.

4.Member States shall transmit all data in accordance with the quality criteria specified in Article 4(1) of this Regulation.

5.Member States and the Commission (Eurostat) shall coordinate the release dates of the accounts. Where national publication dates are subsequent to the deadlines for transmission of data to the Commission (Eurostat), the data shall be transmitted with a flag indicating the temporary embargo on publication as well as the embargo date and time for publication.

6.The specification of embargo dates that are subsequent to the publication date for European aggregates shall be avoided to the extent possible.

Reference periods

7.Member States shall transmit the entire compulsory time series to the Commission (Eurostat) at each deadline, including data that have not been revised unless stated otherwise in specific individual tables. Where the data transmitted have breaks in the time series, the value of the reference period concerned shall be sent with a flag indicating this break.

8.If Member States have time series longer than the compulsory reference periods specified in the data tables, they may transmit the entire series on a voluntary basis.

Metadata

9.Metadata shall consist of structural information as referred to in paragraph 10 and of specific information concerning the data transmitted in accordance with paragraph 11. Member States shall transmit the metadata to the Commission (Eurostat) to allow the Commission (Eurostat) to assess the quality of the data transmitted. Metadata transmission – within the context of the transmission programme – shall avoid the duplication of requests of the same information collected in other processes and tables.

Where the metadata include confidential information, Member States shall inform the Commission (Eurostat) that the relevant text in the metadata cannot be disseminated.

10.Metadata on structural information to be transmitted by the Member States to the Commission (Eurostat) shall include information on the production process, as well as sources and methods used, if not available from other sources, and, where applicable, major methodological or other changes that affect the data transmitted, allowing the Commission (Eurostat) to assess the changes and inform users of such changes.

Such metadata on structural information shall, where the concepts and definitions specified in Annex A are not implemented, provide short explanations of the concepts and definitions actually applied in the transmitted data and the reasons why the concepts and definitions specified in Annex A are not implemented or not applicable.

After their initial transmission, metadata on structural information shall be transmitted each time that a significant change in the production process has been implemented.

11.Metadata on specific information concerning the data transmitted by the Member States shall inform the Commission (Eurostat) about major events such as major data revisions, data inconsistencies of significant size, outliers, breaks in time series, updates on seasonal adjustment, as well as unusual zero and negative values. For data transmitted on an annual basis, this information shall be sent at t+3 days at the latest, except with regard to tables 1, 6 and 7, for which the metadata shall be transmitted together with the data. For quarterly data, metadata shall be transmitted together with the data. This information shall be sent only when such events are reflected in the transmitted data, and it shall provide short explanations of the reasons why the event is observed in the transmitted data and which variables and reference periods are affected.

Member States shall provide specific information on revisions which do not derive from routine operations.

Transmission deadlines

12.The data tables accompanied by metadata shall be transmitted by the specific deadlines for each table.

13.Data shall be transmitted to the Commission (Eurostat) every time they are published by the national authority and no later than the day they are published.

14.If Member States become aware of errors in the transmitted data, they shall inform the Commission (Eurostat) immediately and transmit the corrected data as soon as the error can be corrected.

15.If a Member State transmits complete datasets in line with the quality criteria referred to in Article 4(1) of this Regulation ahead of the deadline, no retransmission of data is required at the deadline unless stated otherwise in specific individual tables.

Consistency

16.The data transmitted in a table shall be internally consistent. The values that are transmitted for the same variable in different data tables are to be numerically consistent when they have the same deadline or when they are to be retransmitted at the same deadline as other tables.

17.The sum of the quarterly values of a variable not adjusted by seasonal and calendar effects in a table with quarterly data shall be numerically consistent for any reference year with the same variable in a corresponding table with annual data, when the corresponding tables have the same deadline.

Tables 1Q and 1A

Quarterly (Q) and annual (A) national accounts main aggregates.

Table 1A data shall be reported at t+2 months and t+9 months and table 1Q at t+2 months after the reference period. If a Member State transmits a complete set of data at t+2 months, data do not need to be transmitted at t+3 months. Table 1Q shall be consistent with table 1A at t+9 months.

Data at current prices (CUP) starting from 1995, in previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995 for annual and 1996Q1 for quarterly data are compulsory (x) as specified below. Some breakdowns are optional (o).

Quarterly data shall be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices. The provision of quarterly data that only include calendar or seasonal adjustments is voluntary.

For specific administrative uses, annual B.1*g are to be transmitted with the highest precision available but limited to meaningful values, e.g. maximum 8 decimals when expressed in millions of national currency and 3 decimals for data expressed in thousand persons.

Code	List of variables	Q data t+2/(3) months	A data t+2/(3)/9 months	Breakdown	Unit
B.1*g	Gross domestic product at market prices	x	x		CUP, PYP, CLV
Main output aggregates	Main output aggregates	Main output aggregates	Main output aggregates	Main output aggregates	Main output aggregates
B.1g	Gross value added at basic prices	x	x	A*10	CUP, PYP, CLV
D.21 – D.31	Taxes less subsidies on products	x	x		CUP, PYP, CLV
D.21	Taxes on products	o	t+9		CUP, PYP, CLV
D.31	Subsidies on products	o	t+9		CUP, PYP, CLV
Main expenditure aggregates	Main expenditure aggregates	Main expenditure aggregates	Main expenditure aggregates	Main expenditure aggregates	Main expenditure aggregates
B.1*g	Gross domestic product at market prices	x	x		CUP, PYP, CLV
P.3_S.1	Total final consumption expenditure	x	x		CUP, PYP, CLV
P.3_S.14	Household final consumption expenditure (domestic concept)	x	x		CUP, PYP, CLV
Of which	Breakdowns by durability (DUR)
	— Durable goods	x	x	DUR	CUP, PYP, CLV
	— Other goods and services	x	x	DUR	CUP, PYP, CLV
	- - Semi-durable goods	x	x	DUR	CUP, PYP, CLV
	- - Non-durable goods	x	x	DUR	CUP, PYP, CLV
	- - Services	x	x	DUR	CUP, PYP, CLV
P.3_S.1M	Final consumption expenditure of households and NPISHs (national concept)	x	x		CUP, PYP, CLV
P.3_S.14	Household final consumption expenditure (national concept)	x	x		CUP, PYP, CLV
P.3_S.15	Final consumption expenditure of NPISHs	x	x		CUP, PYP, CLV
P.3_S.13	General government final consumption expenditure	x	x		CUP, PYP, CLV
P.31_S.13	General government individual consumption expenditure	x	x		CUP, PYP, CLV
P.32_S.13	General government collective consumption expenditure	x	x		CUP, PYP, CLV
P.41	Actual individual consumption	x	x		CUP, PYP, CLV
P.5	Gross capital formation	x	x		CUP, PYP, CLV
P.51g	Gross fixed capital formation	x	x		CUP, PYP, CLV
Of which	Breakdowns by asset type (AN_F6)
AN.111	Dwellings	x	x	AN_F6	CUP, PYP, CLV
AN.112	Other buildings and structures	x	x	AN_F6	CUP, PYP, CLV
AN.113 + AN.114	Machinery and equipment + weapon systems	x	x	AN_F6	CUP, PYP, CLV
AN.1131	Transport equipment	x	x	AN_F6	CUP, PYP, CLV
AN.1132	ICT equipment	o	t+9	AN_F6	CUP, PYP, CLV
AN.1139 + AN.114	Other machinery and equipment + weapon systems	o	o	AN_F6	CUP, PYP, CLV
AN.115	Cultivated biological resources	x	x	AN_F6	CUP, PYP, CLV
AN.117	Intellectual property products	x	x	AN_F6	CUP, PYP, CLV
P.52	Changes in inventories	x	x		CUP, PYP
P.53	Acquisitions less disposals of valuables	x	x		CUP, PYP
P.6	Exports of goods (fob) and services	x	x	GEO	CUP, PYP, CLV
P.61	Exports of goods	o	o	GEO	CUP, PYP, CLV
P.62	Exports of services	o	o	GEO	CUP, PYP, CLV
P.7	Imports of goods (fob) and services	x	x	GEO	CUP, PYP, CLV
P.71	Imports of goods	o	o	GEO	CUP, PYP, CLV
P.72	Imports of services	o	o	GEO	CUP, PYP, CLV
B.11	External balance of goods and services	x	x		CUP, PYP
B.111	External balance of goods	o	o		CUP, PYP
B.112	External balance of services	o	o		CUP, PYP
Main income aggregates	Main income aggregates	Main income aggregates	Main income aggregates	Main income aggregates	Main income aggregates
B.2g + B.3g	Gross operating surplus and gross mixed income	x	x		CUP
D.2 – D.3	Taxes on production and imports less subsidies	x	x		CUP
D.2	Taxes on production and imports	x	x		CUP
D.3	Subsidies	x	x		CUP
D.1	Compensation of employees working in resident production (domestic concept)	x	x	A*10	CUP
D.11	Wages and salaries	x	x	A*10	CUP
D.12	Employers’ social contributions	x	x	A*10	CUP

Population and employment

Compulsory units (x): persons (PS) for population and all employment variables and hours worked (HW) for employment in resident production units.

Jobs (JB) and full time equivalents (FTE) optional (o) for employment in resident production units.


POP	Total population (thousands of persons)	x	x		PS
EMP_NC	Employment of residents (national concept)	x	x		PS
EEM_NC	Resident employees (national concept)	x	x		PS
ESE_NC	Self-employed residents (national concept)	x	x		PS
EMP	Employment in resident production units (domestic concept)	x	x	A*10	PS, HW
EMP	Employment in resident production units (domestic concept)	o	o	A*10	JB, FTE
EEM	Employees in resident production units (domestic concept)	x	x	A*10	PS, HW
EEM	Employees in resident production units (domestic concept)	o	o	A*10	JB, FTE
ESE	Self-employed in resident production units (domestic concept)	x	x	A*10	PS, HW
ESE	Self-employed in resident production units (domestic concept)	o	o	A*10	JB, FTE

Geographical breakdowns of exports and imports – according to the actual composition at the end of the last reference period (‘fixed composition’)

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