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
GEO Compulsory for total exports and imports; Voluntary for goods and services Unit with compulsory start year/quarter Unit with compulsory start year/quarter Unit with compulsory start year/quarter
Code Breakdowns by counterpart area CUP PYP CLV
S.21 Member States, including institutions and bodies of the European Union 2008/Q1 2012/Q1 2012/Q1
S.2I Euro area (Member States and institutions of the euro area) 2008/Q1 2012/Q1 2012/Q1
S.21 – S.2I Intra-EU extra euro area (Member States and institutions not belonging to the euro area) 2008/Q1 2012/Q1 2012/Q1
S.212 Institutions and bodies of the European Union o o o
S.22 Extra-EU 2008/Q1 2012/Q1 2012/Q1
Table 1F
Flash estimates of GDP and employment — quarterly voluntary transmissions

Voluntary transmissions of flash GDP and employment growth estimates are agreed between the Commission (Eurostat) and Member States in view of ensuring a regular coordinated publication of estimates of the corresponding European aggregates about 30 or 45 days after the reference period. Member States transmitting such estimates to the Commission (Eurostat) shall send them each quarter at least one working day before the agreed publication date indicating clearly whether the estimates can be published (preferred option).

Code Flash estimates Periodicity Based on
B.1*g Gross domestic product at market prices Q Volume
EMP Total employment in resident production units Q Persons
Table 2
Main aggregates of general government and its subsectors — annual
Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency), with exceptions specified below, from 1995 onwards at t+3 and t+9 months after the reference period. Sector and subsectors: General government and its subsector breakdown are to be reported on a compulsory basis (exceptions below): — S.13 general government — S.1311 central government — S.1312 state government — S.1313 local government — S.1314 social security funds. Any non-compulsory data for general government and its subsectors is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards. Some items related to transactions with institutions and bodies of the European Union shall be transmitted on a compulsory basis as specified below for: — S.212 institutions and bodies of the European Union — S.1 total economy. Subsector data shall be reported as consolidated in items property income (D.4), other current transfers (D.7) and capital transfers (D.9) (and their sub-items and aggregations) within each subsector but not between subsectors. Sector S.13 data equals the sum of subsector data, except for items D.4, D.7 and D.9 (and their sub-items and aggregations) which shall be consolidated between subsectors (with counterpart information from the expenditure side). Whenever substantial payments for items other than property income (D.4), other current transfers (D.7) or capital transfers (D.9) and sub-items occur within or between subsectors, Member States shall specify these payments in the sender footnotes. Data reported shall be consistent with data reported under Council Regulation (EC) No 479/2009 [^E0053].

Council Regulation (EC) No 479/2009 of 25 May 2009 on the application of the Protocol on the excessive deficit procedure annexed to the Treaty establishing the European Community (OJ L 145, 10.6.2009, p. 1).

Code Transaction Notes
P.1 Output
P.11 + P.12 Market output and output for own final use
P.11 Market output voluntary
P.12 Output for own final use voluntary
P.12_GFSM_D.1 Output for own final use, cost attributable to compensation of employees (GFSM purpose) voluntary; for the purpose of reporting according to the methodology set out in the International Monetary Fund’s Government Finance Statistics Manual (GFSM)
P.12_GFSM_P.2 Output for own final use, cost attributable to intermediate consumption (GFSM purpose) voluntary; see P.12_GFSM_D.1
P.12_GFSM_P.51c Output for own final use, cost attributable to consumption of fixed capital (GFSM purpose) voluntary; see P.12_GFSM_D.1
P.13 Non-market output
P.131 Payments for non-market output
Memo: own resource collection costs compulsory for S.13 from reference year 2004 onwards, voluntary for subsectors
P.132 Non-market output, other
P.11 + P.12 + P.131 Market output, output for own final use and payments for non-market output
P.2 Intermediate consumption
B.1g Value added, gross
P.51c Consumption of fixed capital
B.1n Value added, net
D.1 Compensation of employees, expenditure
D.11 Wages and salaries, expenditure voluntary
D.12 Employers’ social contributions, expenditure voluntary
D.29p Other taxes on production, expenditure
D.39r Other subsidies on production, revenue to be reported with a positive sign
D.3r_S.212 Subsidies, revenue from the institutions and bodies of the European Union compulsory only for S.1 from reference year 2004 onwards, voluntary for S.13 and subsectors
B.2n Operating surplus, net
D.2r Taxes on production and imports, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.21r Taxes on products, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.211r Value added type taxes (VAT), revenue
D.29r Other taxes on production, revenue also to be transmitted for S.212 (compulsory from reference year 2004 onwards)
D.4r Property income, revenue
D.41r Interest, revenue
D.41Gr Total interest before FISIM allocation, revenue voluntary
D.42r + D.43r + D.44r + D.45r Other property income, revenue
D.42r Distributed income of corporations, revenue voluntary
D.43r Reinvested earnings on FDI, revenue voluntary
D.44r Other investment income, revenue voluntary
D.45r Rent, revenue voluntary
D.3p Subsidies, expenditure to be reported with a positive sign
D.31p Subsidies on products, expenditure to be reported with a positive sign
D.39p Other subsidies on production, expenditure to be reported with a positive sign
D.4p Property income, expenditure
D.4p_S.1311 of which, to subsector central government (S.1311)
D.4p_S.1312 of which, to subsector state government (S.1312)
D.4p_S.1313 of which, to subsector local government (S.1313)
D.4p_S.1314 of which, to subsector social security funds (S.1314)
D.41p Interest, expenditure
D.41Gp Total interest before FISIM allocation, expenditure voluntary
D.42p + D.43p + D.44p + D.45p Other property income, expenditure
D.42p Distributed income of corporations, expenditure voluntary
D.43p Reinvested earnings on FDI, expenditure voluntary
D.44p Other investment income, expenditure voluntary
D.45p Rent, expenditure voluntary
B.5n Balance of primary incomes, net
D.5r Current taxes on income, wealth etc., revenue
D.51r Taxes on income, revenue voluntary
D.51a + D.51c1 Taxes on individual or household income including holding gains, revenue voluntary
D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains, revenue voluntary
D.59r Other current taxes, revenue voluntary
D.61r Net social contributions, revenue
D.611r Employers’ actual social contributions, revenue
D.613r Households’ actual social contributions, revenue
D.7r Other current transfers, revenue
D.7r_S.212 Other current transfers, revenue, from the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.71r Net non-life insurance premiums, revenue voluntary
D.72r Non-life insurance claims, revenue voluntary
D.73r Current transfers within general government, revenue voluntary
D.74r Current international cooperation, revenue voluntary
D.74r_S.212 Current international cooperation, revenue, from the institutions and bodies of the European Union compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
D.75r Miscellaneous current transfers, revenue voluntary
D.76r VAT- and GNI-based EU own resources, revenue when used, compulsory at S.13 level from reference year 2004 onwards
D.5p Current taxes on income, wealth etc., expenditure
D.62p Social benefits other than social transfers in kind, expenditure
D.621p Social security benefits in cash, expenditure voluntary
D.622p Other social insurance benefits, expenditure voluntary
D.623p Social assistance benefits in cash, expenditure voluntary
D.62p COFOG 10.2 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.2 voluntary
D.62p COFOG 10.3 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.3 voluntary
D.62p COFOG 10.5 Social benefits other than social transfers in kind, expenditure, of which COFOG 10.5 voluntary
D.632p Social transfers in kind — purchased market production, expenditure
D.62p + D.632p Social benefits other than social transfers in kind, and social transfers in kind — purchased market production, expenditure
D.7p Other current transfers, expenditure
D.7p_S.1311 of which, to subsector central government (S.1311)
D.7p_S.1312 of which, to subsector state government (S.1312)
D.7p_S.1313 of which, to subsector local government (S.1313)
D.7p_S.1314 of which, to subsector social security funds (S.1314)
D.71p Net non-life insurance premiums, expenditure voluntary
D.72p Non-life insurance claims, expenditure voluntary
D.73p Current transfers within general government, expenditure voluntary
D.74p Current international cooperation, expenditure voluntary
D.74p_S.212 Current international cooperation, expenditure, to the institutions and bodies of the European Union compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
D.75p Miscellaneous current transfers, expenditure voluntary
D.76p VAT- and GNI-based EU own resources, expenditure compulsory for S.13 from reference year 2004 onwards; voluntary for subsectors of S.13
B.6n Disposable income, net
P.3 Final consumption expenditure
P.31 Individual consumption expenditure
P.32 Collective consumption expenditure
D.8 Adjustment for the change in pension entitlements
B.8g Saving, gross
B.8n Saving, net
D.9r Capital transfers, revenue
D.9r_S.2 Capital transfers, revenue, from the rest of the world voluntary
D.9r_S.212 Capital transfers, revenue, from the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.91r Capital taxes, revenue
D.92r + D.99r Investment grants and other capital transfers, revenue
D.92r Investment grants, revenue voluntary
D.99r Other capital transfers, revenue voluntary
D.9p Capital transfers, expenditure
D.9p_S.1311 of which, to subsector central government (S.1311)
D.9p_S.1312 of which, to subsector state government (S.1312)
D.9p_S.1313 of which, to subsector local government (S.1313)
D.9p_S.1314 of which, to subsector social security funds (S.1314)
D.9p_S.2 Capital transfers, expenditure, to the rest of the world voluntary
D.9p_S.212 Capital transfers, expenditure, to the institutions and bodies of the European Union compulsory for S.13 and S.1 from reference year 2004 onwards; voluntary for subsectors of S.13
D.92p Investment grants, expenditure
D.99p Other capital transfers, expenditure voluntary
P.5 Gross capital formation
P.51g Gross fixed capital formation
P.52 + P.53 Changes in inventories and acquisitions less disposals of valuables
NP Acquisitions less disposals of non-financial non-produced assets
P.5 + NP Gross capital formation and acquisitions less disposals of non-financial non-produced assets
B.9 Net lending (+) / net borrowing (-)
TE Total expenditure
TR Total revenue
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995r is to be reported with a positive sign.
PTC Total payable tax credits To be transmitted on a voluntary basis for subsectors and for reference years up to 2011. The whole amount of a payable tax credit is to be recorded as government expenditure (‘total payable tax credits’, PTC) while mentioning the amount of the ‘transfer component’ (TC).
TC Payable tax credits that exceed the taxpayer’s liability See PTC. The ‘transfer component’ (TC) corresponds to payable tax credits that exceed the taxpayer’s liability and that are paid out to the taxpayer.
EMP (PS) Employment in persons voluntary, in thousands
AN.1 Produced non-financial assets voluntary
AN.11 Fixed assets voluntary
AN.12 + AN.13 Inventories and valuables voluntary
AN.2 Non-produced non-financial assets voluntary
AN.21 Natural resources voluntary
AN.22 Contracts, leases and licences voluntary
Table 3
Detailed breakdowns of main aggregates and employment by industry — annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A21 (including total economy and A10) and at t+21 months for A64 (including A38). These breakdowns are compulsory (x); A*88 breakdowns are optional (o).

Main output and income aggregates:

Data at current prices (CUP) shall be reported starting from 1995; previous year’s prices (PYP) starting from 1996 and chain-linked volumes (CLV) starting from 1995; PYP and CLV are optional for P1 and P2 but compulsory for B.1g and P.51c; Imputed rentals of owner-occupied dwellings (item 44 - ‘Real estate activities’) compulsory only for P.1, P.2, B.1g.

Code List of variables t+9 months t+21 months CUP 1995 PYP 1996 CLV 1995
P.1 Output at basic prices by industry A*21 A*64 x o o
P.2 Intermediate consumption at purchaser’s prices by industry A*21 A*64 x o o
B.1g Gross value added at basic prices by industry A*21 A*64 x x x
P.51c Consumption of fixed capital by industry A*21 A*64 x x x
B.2n + B.3n Net operating surplus and net mixed income A*21 A*64 x
D.29 – D.39 Other taxes on production less other subsidies on production A*21 A*64 x
D.1 Compensation of employees by industry A*21 A*64 x
D.11 Wages and salaries A*21 A*64 x

Employment in resident production (domestic concept DC):

Data shall be reported in persons (PS) and hours worked (HW) starting from 1995. At t+9 months data are compulsory (x) for NACE breakdowns up to A21 (including total economy and A10) and at t+21 months for A64 for PS and A38 for HW; A*88 breakdowns and data for jobs (JB) and full-time equivalents (FTE) are optional (o).

Code List of variables t+9 months A*21 PS/HW 1995 t+21 months A*64 PS 1995 t+21 months A*38 HW 1995 JB FTE
EMP Total employment (DC) x x x o o
EEM Employees (DC) x x x o o
ESE Self-employed (DC) x x x o o
Table 5
Household final consumption expenditure by purpose – annual

Data shall be reported at t+9 months after the reference period 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 final consumption expenditure of households based on the domestic concept (DC) breakdowns by expenditure type are requested according to the Coicop 2018 classification, with division (2-digit) and group (3-digit) breakdowns as applied for the compilation of the Harmonised Indices of Consumer Prices (HICP).

Code List of variables Concept Unit
P.31_S.14 Final consumption expenditure of resident and non-resident households on the economic territory Domestic – DC CUP, PYP, CLV
Of which Coicop breakdowns Domestic – DC CUP, PYP, CLV
P.33 Final consumption expenditure of resident households in the rest of the world CUP, PYP, CLV
P.34 Final consumption expenditure of non-resident households on the economic territory CUP, PYP, CLV
P.31_S.14 Final consumption expenditure of resident households on the economic territory and abroad National – NC CUP, PYP, CLV
Table 6
Financial accounts by sector – annual

Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.125 Other financial intermediaries, except insurance corporations and pension funds; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.128 Insurance corporations; S.129 Pension funds.

The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

Table 6 Table 6 Table 6 Table 6 Table 6 Consolidated Consolidated Consolidated Non-consolidated Non-consolidated Non-consolidated
Transactions Transactions Transactions Transactions Transactions mandatory mandatory mandatory mandatory mandatory mandatory
Other changes in volume Other changes in volume Other changes in volume Other changes in volume Other changes in volume voluntary voluntary voluntary mandatory mandatory mandatory
Revaluation accounts Revaluation accounts Revaluation accounts Revaluation accounts Revaluation accounts voluntary voluntary voluntary mandatory mandatory mandatory
Counterpart information* Counterpart information* Counterpart information* Counterpart information* Counterpart information* voluntary voluntary voluntary
*  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world *  Non-consolidated counterpart information to be provided on a voluntary basis and limited to the following counterpart sectors: S.11 Non-financial corporations S.12 Financial corporations S.13 General government S.14 + S.15 Households and non-profit institutions serving households S.2 Rest of the world
(Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information) (Transactions, other changes in volume and revaluation accounts – consolidated and non-consolidated – and counterpart information)
ESA code (financial instrument) Transactions/other changes in volume/revaluation of financial instruments S.1 S.11 S.12 S.121 + S.122 + S.123 S.121 S.122 + S.123 S.124 S.125 + S.126 + S.127 S.128 + S.129 S.13 S.1311 S.1312 S.1313 S.1314 S.14 + S.15 S.14 S.15 S.2
Assets
F.A Total financial assets xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.1 Monetary gold and special drawing rights (SDRs) xra_ocv xra_ocv xt+4 x xra_ocv x x x x xra_ocv
F.11 Monetary gold xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
F.12 SDRs xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
F.2 Currency and deposits xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.21 Currency xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.22 Transferable deposits xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.221 Interbank positions o o o o o o o o o o o o o o o o o o
F.229 Other transferable deposits o o o o o o o o o o o o o o o o o o
F.29 Other deposits xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.3 Debt securities xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.31 Short-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.32 Long-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.4 Loans xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.41 Short-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.42 Long-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.5 Equity and investment fund shares or units xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.51 Equity xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.511 Listed shares xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.512 Unlisted shares xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.519 Other equity xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.52 Investment fund shares or units xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.521 Money market fund shares or units (MMFs) o o o o o o o o o o o o o o o o o o
F.522 Non-MMF investment fund shares or units o o o o o o o o o o o o o o o o o o
F.6 Insurance, pension and standardised guarantee schemes xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x x2012 x2012 x
F.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x x x2012 x
F.63 + F.64 + F.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x2012 x2012 x
F.63 Pension entitlements o o o o o o o o o o o
F.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o o o o o
F.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o o
F.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x x x x
F.7 Financial derivatives and employee stock options xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.71 Financial derivatives o o o o o o o o o o o o o o o o o o
F.711 Options o o o o o o o o o o o o o o o o o o
F.712 Forwards o o o o o o o o o o o o o o o o o o
F.72 Employee stock options o o o o
F.8 Other accounts receivable xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.81 Trade credits and advances xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.89 Other accounts receivable, excluding trade credits and advances xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
Liabilities
F.L Total financial liabilities xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.1 Monetary gold and special drawing rights (SDRs) xra_ocv xra_ocv xt+4 x xra_ocv x x x x xra_ocv
F.11 Monetary gold xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
F.12 SDRs xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
F.2 Currency and deposits xra_ocv xra_ocv xra_ocv xt+4 x x xt+4 xra_ocv x x x x xra_ocv
F.21 Currency xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
F.22 Transferable deposits xt+4 xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
F.221 Interbank positions o o o o o o o o o o o o o
F.229 Other transferable deposits o o o o o o o o o o o o o
F.29 Other deposits xt+4 xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
F.3 Debt securities xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.31 Short-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.32 Long-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.4 Loans xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.41 Short-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.42 Long-term xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.5 Equity and investment fund shares or units xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.51 Equity xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.511 Listed shares xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.512 Unlisted shares xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.519 Other equity xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.52 Investment fund shares or units xt+4 xt+4 xt+4 x x x xt+4 x x x x xt+4
F.521 Money market fund shares or units (MMFs) o o o o o o o o o o
F.522 Non-MMF investment fund shares or units o o o o o o o o o o
F.6 Insurance, pension and standardised guarantee schemes xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x
F.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x
F.63 + F.64 + F.65 Pension entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits x x x x x x x x x x x x x x x x2012 x2012 x
F.63 Pension entitlements o o o o o o o o o o o o o o o o o o
F.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o o
F.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o
F.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x
F.7 Financial derivatives and employee stock options xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.71 Financial derivatives o o o o o o o o o o o o o o o o o o
F.711 Options o o o o o o o o o o o o o o o o o o
F.712 Forwards o o o o o o o o o o o o o o o o o o
F.72 Employee stock options o o o o o o o o o o o o o o o o o
F.8 Other accounts payable xra_ocv xra_ocv xra_ocv xt+4 x x x xt+4 xt+4 xra_ocv x x x x xra_ocv xnc xnc xra_ocv
F.81 Trade credits and advances xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
F.89 Other accounts payable excluding trade credits and advances xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
(B.9F) Net financial transactions [^E0054] xt+4 xt+4 xt+4 xt+4 x x x xt+4 xt+4 xt+4 x x x x xt+4 xnc xnc xt+4
Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend:
x mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months mandatory at t+9 months
o voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary
xt+4 mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months mandatory at t+4 months
xra_ocv mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months mandatory for transactions at t+4 months; mandatory also for non-consolidated revaluation accounts and other changes in volume from reference year 2012 onwards at t+4 months
xnc mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated transactions from reference year 2012 onwards at t+4 months
x2012 voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards voluntary for reference years before 2012; mandatory for reference years from 2012 onwards
non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells non-relevant cells

Only for ‘transactions in financial instruments’ but not meaningful for ‘changes in volume’, ‘revaluation of financial instruments’ and counterpart sector information.

Table 7
Balance sheets for financial assets and liabilities – annual

Data shall be transmitted at current prices at t+4 and/or t+9 months after the reference period from 1995 onwards.

The following subsectors of sector S.11 are to be provided on a voluntary basis: S.11DO Domestically controlled non-financial corporations; S.11001 Public non-financial corporations; S.110011 of which: Public non-financial corporations, which are part of domestic multinationals; S.11002 National private non-financial corporations; S.110021 of which: National private non-financial corporations, which are part of domestic multinationals; S.11003 Foreign-controlled non-financial corporations.

The following subsectors of sector S.12 are to be provided on a voluntary basis: S.12DO Domestically controlled financial corporations; S.12001 Public financial corporations; S.120011 of which: Public financial corporations, which are part of domestic multinationals; S.12002 National private financial corporations; S.120021 of which: National private financial corporations, which are part of domestic multinationals; S.12003 Foreign-controlled financial corporations; S.122 Deposit-taking corporations except the central bank; S.123 Money market funds (MMFs); S.123A Constant net asset value MMFs; S.123B Variable net asset value MMFs; S.124A Open-end non MMFs - Total; S.124A1 Open-end non MMFs - Real estate funds; S.124A2 Open-end non MMFs - Equity funds; S.124A3 Open-end non MMFs - Bond funds; S.124A4 Open-end non MMFs - Mixed or balanced funds; S.124A5 Open-end non MMFs - Hedge funds; S.124A9 Open-end non MMFs - Other funds; S.124B Closed-end non MMFs - Total; S.124B1 Closed-end non MMFs - Real estate funds; S.124B2 Closed-end non MMFs - Equity funds; S.124B3 Closed-end non MMFs - Bond funds; S.124B4 Closed-end non MMFs - Mixed or balanced funds; S.124B5 Closed-end non MMFs - Hedge funds; S.124B9 Closed-end non MMFs - Other funds; S.125 Other financial intermediaries, except insurance corporations and pension funds; S.125A Financial vehicle corporations engaged in securitisation; S.125B Financial corporations engaged in lending; S.125C Security and derivative dealers; S.125D Specialised financial corporations; S.125E Other OFIs - Total; S.125E1 of which: Central clearing counterparties; S.126 Financial auxiliaries; S.127 Captive financial institutions and money lenders; S.1271 Trusts, estate and agency accounts; S.1272 Corporate Groups’ captive financial entities - Total; S.1272A of which: Foreign owned SPE-type captives; S.1273 Other captive finance companies and money lenders; S.128 Insurance corporations; S.1281 Non-life insurance corporations; S.1282 Life insurance corporations; S.129 Pension funds; S.129A Defined benefit funds; S.129B Defined contribution funds.

The following subsectors of sector S.2 are to be provided on a voluntary basis: S.21 Member States and institutions and bodies of the European Union; S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area; S.22 Non-member countries and international organisations non-resident in the European Union.

EMU and EU breakdowns are to represent the actual composition at the end of the last reference period (‘fixed composition’).

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