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
Table 7 Table 7 Table 7 Table 7 Table 7 Consolidated Consolidated Consolidated Non-consolidated Non-consolidated Non-consolidated
Stocks Stocks Stocks Stocks Stocks mandatory mandatory mandatory 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
(Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – consolidated and non-consolidated – and counterpart information) (Stocks of financial instruments – 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
AF.A Total financial assets 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
AF.1 Monetary gold and special drawing rights (SDRs) xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.11 Monetary gold xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.12 SDRs xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.2 Currency and 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
AF.2 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
AF.221 Interbank positions o o o o o o o o o o o o o o o o o o
AF.229 Other transferable deposits o o o o o o o o o o o o o o o o o o
AF.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
AF.3 Debt securities 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
AF.3 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
AF.32 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o
AF.32 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o
AF.4 Loans 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
AF.4 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.4M2 Of which: Non-performing loans o o o o o o o o o o o o o o o o o o
AF.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
AF.4D Of which: Repurchase agreements, securities lending and margin lending o o o o o o o o o o o o o o o o o o
AF.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
AF.42 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o
AF.42 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o
AF.5 Equity and 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
AF.5 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
AF.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
AF.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
AF.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
AF.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
AF.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
AF.6 Insurance, pension and standardised guarantee schemes 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
AF.6 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x x2012 x2012 x
AF.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x x x2012 x
AF.63 + AF.64 + AF.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
AF.63 Pension entitlements o o o o o o o o o o o
AF.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
AF.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o o
AF.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x x2012 x2012 x
AF.7 Financial derivatives and employee stock options 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
AF.7 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.71 Financial derivatives o o o o o o o o o o o o o o o o o o
AF.711 Options o o o o o o o o o o o o o o o o o o
AF.712 Forwards o o o o o o o o o o o o o o o o o o
AF.72 Employee stock options o o o o
AF.8 Other accounts receivable 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
AF.8 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
AF.L Total financial liabilities 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
AF.1 Monetary gold and special drawing rights (SDRs) xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.11 Monetary gold xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.12 SDRs xt+4 xt+4 xt+4 x xt+4 x x x x xt+4
AF.2 Currency and deposits xt+4 xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
AF.2 Of which: Domestic currency o o o o o o o o o o o o o
AF.21 Currency xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
AF.22 Transferable deposits xt+4 xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
AF.221 Interbank positions o o o o o o o o o o o o o
AF.229 Other transferable deposits o o o o o o o o o o o o o
AF.29 Other deposits xt+4 xt+4 xt+4 xt+4 x x xt+4 xt+4 x x x x xt+4
AF.3 Debt securities 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
AF.3 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.31 Of which: Nominal value o o o o o o o o o o o o o o o o o o
AF.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
AF.32 Of which: Nominal value o o o o o o o o o o o o o o o o o o
AF.32 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o
AF.32 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o
AF.4 Loans 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
AF.4 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.4M2 Of which: Non-performing loans o o o o o o o o o o o o o o o o o o
AF.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
AF.4D Of which: Repurchase agreements, securities lending and margin lending o o o o o o o o o o o o o o o o o o
AF.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
AF.42 With remaining maturity of one year or less o o o o o o o o o o o o o o o o o o
AF.42 With remaining maturity of more than one year o o o o o o o o o o o o o o o o o o
AF.5 Equity and 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
AF.5 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
AF.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
AF.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
AF.52 Investment fund shares or units xt+4 xt+4 xt+4 x x x xt+4 x x x x xt+4
AF.521 Money market fund shares or units (MMFs) o o o o o o o o o o
AF.522 Non-MMF investment fund shares or units o o o o o o o o o o
AF.6 Insurance, pension and standardised guarantee schemes 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
AF.6 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.61 Non-life insurance technical reserves x x x x x x x x x x x x x x x
AF.62 Life insurance and annuity entitlements x x x x x x x x x x x x x x
AF.63 + AF.64 + AF.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
AF.63 Pension entitlements o o o o o o o o o o o o o o o o o o
AF.64 Claims of pension funds on pension managers o o o o o o o o o o o o o o o
AF.65 Entitlements to non-pension benefits o o o o o o o o o o o o o o o o o
AF.66 Provisions for calls under standardised guarantees x x x x x x x x x x x x x x x
AF.7 Financial derivatives and employee stock options 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
AF.7 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.71 Financial derivatives o o o o o o o o o o o o o o o o o o
AF.711 Options o o o o o o o o o o o o o o o o o o
AF.712 Forwards o o o o o o o o o o o o o o o o o o
AF.72 Employee stock options o o o o o o o o o o o o o o o o o
AF.8 Other accounts payable 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
AF.8 Of which: Domestic currency o o o o o o o o o o o o o o o o o o
AF.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
AF.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
(BF.90) Net financial worth [^E0055] 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
xnc mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks from reference year 2012 onwards at t+4 months mandatory transmission for non-consolidated stocks 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

Counterpart sector information not relevant for this item.

Table 8
Non-financial accounts by sector – annual

Data shall be reported from 1995 onwards at t+9 months after the reference period. Data for S.14 and S.15 for reference years before 2012 to be transmitted on a voluntary basis. Transmission is compulsory from reference year 2012 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.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds.

Code Transactions and balancing items Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors
I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services I  Production account/External account of goods and services
Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.1 Output x x x x x x2012 x2012
(P.11 + P.12 + P.131) Market output, output for own final use and payments for non-market output x
P.11 Market output x x x x x x2012 x2012
P.12 Output for own final use x x x x x x2012 x2012
P.13 Non-market output x x x x2012
P.7 Imports of goods and services x
P.71 Imports of goods x
P.72 Imports of services x
P.72F Imports of FISIM o
(D.21 – D.31) Taxes less subsidies on products x x
Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.2 Intermediate consumption x x x x x x2012 x2012
P.6 Exports of goods and services x
P.61 Exports of goods x
P.62 Exports of services x
P.62F Exports of FISIM o
B.1g Value added, gross / gross domestic product x x x x x x2012 x2012 x
B.11 External balance of goods and services x
P.51c Consumption of fixed capital x x x x x x2012 x2012
B.1n Value added, net / net domestic product x x x x x x2012 x2012 x
II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account II.1.1  Generation of income account
Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
B.1g Value added, gross / gross domestic product x x x x x x2012 x2012 x
D.3 Subsidies x x x x x x2012 x2012 x
D.31 Subsidies on products x x
D.39 Other subsidies on production x x x x x x2012 x2012
Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
D.1 Compensation of employees x x x x x x2012 x2012
D.11 Wages and salaries x x x x x x2012 x2012
D.12 Employers’ social contributions x x x x x x2012 x2012
D.2 Taxes on production and imports x x x x x x2012 x2012 x
D.21 Taxes on products x x
D.29 Other taxes on production x x x x x x2012 x2012
(B.2g + B.3g) Operating surplus, gross, plus mixed income, gross x x x x x x2012 x2012
B.2g Operating surplus, gross x x x2012
B.3g Mixed income, gross x x x2012
II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account II.1.2  Allocation of primary income account
Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
(B.2g + B.3g) Operating surplus, gross, plus mixed income, gross x x x x x x2012 x2012
B.2g Operating surplus, gross x x x2012
B.3g Mixed income, gross x x x2012
D.1 Compensation of employees x x x2012 x
D.11 Wages and salaries x x x2012 x
D.12 Employers’ social contributions x x x2012 x
D.2 Taxes on production and imports x x x
D.21 Taxes on products x x x
D.211 Value added type taxes (VAT) x x x
D.212 Taxes and duties on imports excluding VAT x x x
D.214 Taxes on products, except VAT and import taxes x x x
D.29 Other taxes on production x x x
D.4 Property income x x x x x x2012 x2012 x
D.41 Interest [^E0056] x x x x x x2012 x2012 x
D.42 Distributed income of corporations x x x x x x2012 x2012 x
D.421 Dividends o o o o o o o o
D.422 Withdrawals from the income of quasi-corporations o o o o o o o o
D.43 Reinvested earnings on foreign direct investment (FDI) x x x x x x2012 x2012 x
D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States) [^E0057] x2012 x2012
D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States) [^E0057] x2012 x2012
D.43S21 Reinvested earnings on intra-EU FDI [^E0057] x2012 x2012
D.43S22 Reinvested earnings on extra-EU FDI [^E0057] x2012 x2012
D.44 Other investment income x x x x x x2012 x2012 x
D.441 Investment income attributable to insurance policy holders x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.442 Investment income payable on pension entitlements x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.443 Investment income attributable to collective investment fund shareholders x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.45 Rent x x x x x x2012 x2012 x
B.4g Entrepreneurial income, gross o x x o o o o
D.41g Total interest before FISIM allocation [^E0056] x x x x x x2012 x2012 x
Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
D.1 Compensation of employees x
D.11 Wages and salaries x
D.12 Employers’ social contributions x
D.3 Subsidies x x x
D.31 Subsidies on products x x x
D.39 Other subsidies on production x x x
D.4 Property income x x x x x x2012 x2012 x
D.41 Interest [^E0056] x x x x x x2012 x2012 x
D.42 Distributed income of corporations x x x x x
D.421 Dividends o o o o o
D.422 Withdrawals from the income of quasi-corporations o o o o
D.43 Reinvested earnings on foreign direct investment (FDI) x x x x x2012 x2012 x
D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States) [^E0057] x2012 x2012
D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States) [^E0057] x2012 x2012
D.43S21 Reinvested earnings on intra-EU FDI [^E0057] x2012 x2012
D.43S22 Reinvested earnings on extra-EU FDI [^E0057] x2012 x2012
D.44 Other investment income x x x x x x2012 x2012 x
D.441 Investment income attributable to insurance policy holders x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.442 Investment income payable on pension entitlements x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.443 Investment income attributable to collective investment fund shareholders x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.45 Rent x x x x x x2012 x2012 x
B.5g Balance of primary incomes, gross / national income, gross x x x x x x2012 x2012
D.41g Total interest before FISIM allocation [^E0056] x x x x x x2012 x2012 x
II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account II.2  Secondary distribution of income account
Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
B.5g Balance of primary incomes, gross / national income, gross x x x x x x2012 x2012
D.5 Current taxes on income, wealth, etc. x x x
D.51 Taxes on income x x x
D.59 Other current taxes x x x
D.6 Social contributions and benefits x x x x x x2012 x2012 x
D.61 Net social contributions x x x x x x2012 x2012 x
D.611 Employers’ actual social contributions x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.612 Employers’ imputed social contributions x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.613 Households’ actual social contributions x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.614 Households’ social contribution supplements x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.61SC Social insurance scheme service charges x2012 x2012 x2012 x2012 x2012 x2012 x2012 x2012
D.62 Social benefits other than social transfers in kind x x x2012 x
D.63 Social transfers in kind x x x2012
D.631 Social transfers in kind – non-market production o o o
D.632 Social transfers in kind – purchased market production o o o
D.7 Other current transfers x x x x x x2012 x2012 x
D.71 Net non-life insurance premiums x x x x
D.72 Non-life insurance claims x x x x x x2012 x2012 x
D.74 Current international cooperation x x x
D.74A Of which: payable to/receivable by institutions and bodies of the European Union x
D.75 Miscellaneous current transfers [^E0056] x x x x x x2012 x2012 x
D.76 VAT- and GNI-based EU own resources x
Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
D.5 Current taxes on income, wealth, etc. x x x x x x2012 x2012 x
D.51 Taxes on income x x x x x x2012 x
D.59 Other current taxes x x x x x x2012 x2012 x
D.6 Social contributions and benefits x x x x x x2012 x2012 x
D.61 Net social contributions x x x2012 x
D.611 Employers’ actual social contributions x2012 x2012 x2012 x2012
D.612 Employers’ imputed social contributions x2012 x2012 x2012 x2012
D.613 Households’ actual social contributions x2012 x2012 x2012 x2012
D.614 Households’ social contribution supplements x2012 x2012 x2012 x2012
D.61SC Social insurance scheme service charges x2012 x2012 x2012 x2012
D.62 Social benefits other than social transfers in kind x x x x x x2012 x2012 x
D.63 Social transfers in kind x x x x2012
D.631 Social transfers in kind – non-market production o x o o
D.632 Social transfers in kind – purchased market production o x o o
D.7 Other current transfers x x x x x x2012 x2012 x
D.71 Net non-life insurance premiums x x x x x x2012 x2012 x
D.72 Non-life insurance claims x x x x
D.74 Current international cooperation x x x
D.74A Of which: payable to/receivable by institutions and bodies of the European Union x x
D.75 Miscellaneous current transfers [^E0056] x x x x x x2012 x2012 x
D.76 VAT- and GNI-based EU own resources x x
B.7g Adjusted disposable income, gross x x x x2012 x2012
B.6g Disposable income, gross x x x x x x2012 x2012
II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account II.4.1  Use of disposable income account
Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
B.6g Disposable income, gross x x x x x x2012 x2012
D.8 Adjustment for the change in pension entitlements x x x2012 x
Uses S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.3 Final consumption expenditure x x x x2012 x2012
P.31 Individual consumption expenditure x x x x2012 x2012
P.32 Collective consumption expenditure x x
D.8 Adjustment for the change in pension entitlements x x x x x x2012 x2012 x
B.8g Saving, gross x x x x x x2012 x2012
B.12 Current external balance x
III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account III.1.1  Change in net worth due to saving and capital transfers account
Changes in liabilities and net worth Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
B.8g Saving, gross x x x x x x2012 x2012
B.12 Current external balance x
D.9r Capital transfers, receivable x x x x x x2012 x2012 x
D.91r Capital taxes, receivable x x x
D.92r Investment grants, receivable [^E0056] x x x x x x2012 x2012 x
D.99r Other capital transfers, receivable [^E0056] x x x x x x2012 x2012 x
Changes in assets Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
D.9p Capital transfers, payable x x x x x x2012 x2012 x
D.91p Capital taxes, payable x x x x x2012 x2012 x
D.92p Investment grants, payable [^E0056] x x x
D.99p Other capital transfers, payable [^E0056] x x x x x x2012 x2012 x
P.51c Consumption of fixed capital x x x x x x2012 x2012
B.10.1 Change in net worth due to saving and capital transfers x x x x x x2012 x2012 x
III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account III.1.2  Acquisitions of non-financial assets account
Changes in liabilities and net worth Changes in liabilities and net worth S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
B.10.1 Change in net worth due to saving and capital transfers x x x x x x2012 x2012 x
Changes in assets Changes in assets S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.5g Gross capital formation x x x x x x2012 x2012
P.51g Gross fixed capital formation x x x x x x2012 x2012
P.51g_AN.111 Dwellings o o o o o o o
P.51g_AN.112 Other buildings and structures o o o o o o o
P.51g_AN.1121 Buildings other than dwellings o o o o o o o
P.51g_AN.1122 Other structures o o o o o o o
P.51c Consumption of fixed capital x x x x x x2012 x2012
P.52 Changes in inventories x x x x x x2012 x2012
P.53 Acquisitions less disposals of valuables x x x x x x2012 x2012
NP Acquisitions less disposals of non-produced assets x x x x x x2012 x2012 x
B.9 Net lending (+) / net borrowing (-) x x x x x x2012 x2012 x
DB.9 Discrepancy with net lending/net borrowing of financial accounts x x x x x x2012 x2012 x
Additional information Additional information S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
EMP Employment (in number of persons and number of hours worked) o o o x o o o
OTE Total general government expenditure x
OTR Total general government revenue x
Data in chain-linked volumes Data in chain-linked volumes S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.51g Gross fixed capital formation o o o o o o o
P.51g_AN.111 Dwellings o o o o o o o
P.51g_AN.112 Other buildings and structures o o o o o o o
P.51g_AN.1121 Buildings other than dwellings o o o o o o o
P.51g_AN.1122 Other structures o o o o o o o
Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend:
x mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory
x2012 voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards voluntary for reference years before 2012; compulsory for reference years from 2012 onwards
o voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary
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

Consolidated between subsectors of general government (S.13).

The breakdown is to represent the actual composition at the end of the latest reference period (‘fixed composition’).

Table 801
Non-financial accounts by sector – quarterly

Data shall be reported from 1999Q1 onwards. The deadline for table 801 is 85 days after the reference period. 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.

Data for sectors S.11, S.12, S.14 + S.15, S.14, S.15 and S.1N are voluntary for countries whose GDP at current prices represents less than 1 % of the corresponding Union total. The 1 % threshold is calculated as a moving average based on the three latest available years.

Data for 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.

Data for 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.12K (S.121 + S.122 + S.123) Monetary financial institutions (MFI); S.12P (S.124 + S.125 + S.126 + S.127) Other financial institutions (Financial corporations other than MFIs, insurance corporations and pension funds); S.12Q (S.128 + S.129) Insurance corporations and pension funds.

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