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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
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 Resources S.1 S.11 S.12 S.13 S.14 + S.15 S.14 S.15 S.1N S.2
P.1 Output o o o o o o o
(P.11 + P.12 + P.131) Market output, output for own final use and payments for non-market output x
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 xb
Uses 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 o o o o o o o
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 xb xb x xb o o xb
B.11 External balance of goods and services x
P.51c Consumption of fixed capital x xb xb x xb o o
B.1n Value added, net / net domestic product x xb xb x xb o o
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 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 xb xb x xb o o xb
D.3 Subsidies x xb xb x xb o o xb
D.31 Subsidies on products x xb
D.39 Other subsidies on production x xb xb x xb o o
Uses 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 xb xb x xb o o
D.2 Taxes on production and imports x xb xb x xb o o xb
D.21 Taxes on products x xb
D.29 Other taxes on production x xb xb x xb o o
B.2g + B.3g Operating surplus, gross, plus mixed income, gross x xb xb x xb o o xb
B.2g Operating surplus, gross o o o
B.3g Mixed income, gross x xb o
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 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 xb xb x xb o o xb
B.2g Operating surplus, gross o o
B.3g Mixed income, gross x xb o
D.1 Compensation of employees x xb o 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
D.29 Other taxes on production x x x
D.4 Property income xb xb xb x xb o o x
D.41 Interest [^E0058] xb xb xb x xb o o x
(D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified xb xb xb x xb o o x
D.42 Distributed income of corporations xb xb xb x xb o o x
D.43 Reinvested earnings on foreign direct investment (FDI) xb xb xb x xb o o x
D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States) [^E0059] o o
D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States) [^E0059] o o
D.43S21 Reinvested earnings on intra-EU FDI [^E0059] o o
D.43S22 Reinvested earnings on extra-EU FDI [^E0059] o o
D.44 Other investment income xb xb xb x xb o o x
D.45 Rent xb xb xb x xb o o x
B.4g Entrepreneurial income, gross o xb xb o o o o
D.41g Total interest before FISIM allocation [^E0058] xb xb xb x xb o o x
Uses 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.3 Subsidies x x xb x
D.31 Subsidies on products x x xb x
D.39 Other subsidies on production x x x
D.4 Property income xb xb xb x xb o o x
D.41 Interest [^E0058] xb xb xb x xb o o x
(D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified xb xb xb x xb o o x
D.42 Distributed income of corporations xb xb xb x x
D.43 Reinvested earnings on foreign direct investment (FDI) xb xb xb x
D.43S2I Reinvested earnings on intra euro area FDI (only for euro area Member States) [^E0059] o o
D.43S2X Reinvested earnings on extra euro area FDI (only for euro area Member States) [^E0059] o o
D.43S21 Reinvested earnings on intra-EU FDI [^E0059] o o
D.43S22 Reinvested earnings on extra-EU FDI [^E0059] o o
D.44 Other investment income xb xb xb x x
D.45 Rents xb xb xb x xb o o x
B.5g Balance of primary incomes, gross / national income, gross x xb xb x xb o o
D.41g Total interest before FISIM allocation [^E0058] xb xb xb x xb o o 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 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 xb xb x xb o o
D.5 Current taxes on income, wealth, etc. x x x
D.6 Social contributions and benefits xb xb xb x xb o o x
D.61 Net social contributions xb xb xb x xb o o x
D.62 Social benefits other than social transfers in kind xb xb o x
D.63 Social transfers in kind xb xb o
D.631 Social transfers in kind – non-market production o o
D.632 Social transfers in kind – purchased market production o o
D.7 Other current transfers xb xb xb x xb o o x
D.71 Net non-life insurance premiums xb xb x x
D.72 Non-life insurance claims xb xb xb x xb o o x
(D.74 + D.75 + D.76) Other current transfers, not elsewhere specified xb xb xb x xb o o x
D.74 Current international cooperation o o o
D.74A Of which: payable to/receivable by institutions and bodies of the European Union x
D.75 Miscellaneous current transfers [^E0058] o o o o o o o o
D.76 VAT- and GNI-based EU own resources o
Uses 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. xb xb xb x xb o o x
D.6 Social contributions and benefits xb xb xb x xb o o x
D.61 Net social contributions xb xb o x
D.62 Social benefits other than social transfers in kind xb xb xb x xb o o x
D.63 Social transfers in kind xb x xb o
D.631 Social transfers in kind – non-market production x x o o
D.632 Social transfers in kind – purchased market production x x o o
D.7 Other current transfers xb xb xb x xb o o x
D.71 Net non-life insurance premiums xb xb xb x xb o o x
D.72 Non-life insurance claims xb xb x x
(D.74 + D.75 + D.76) Other current transfers, not elsewhere specified xb xb xb x xb o o x
D.74 Current international cooperation o o o
D.74A Of which: payable to/receivable by institutions and bodies of the European Union x x
D.75 Miscellaneous current transfers [^E0058] o o o o o o o o
D.76 VAT- and GNI-based EU own resources o o
B.7g Adjusted disposable income, gross x xb o o
B.6g Disposable income, gross x xb xb x xb o o
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 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 xb xb x xb o o
D.8 Adjustment for the change in pension entitlements x xb o x
Uses 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 xb o o
P.31 Individual consumption expenditure x x xb o o
P.32 Collective consumption expenditure x x
D.8 Adjustment for the change in pension entitlements x xb xb x xb o o x
B.8g Saving, gross x xb xb x xb o o
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 xb xb x xb o o
B.12 Current external balance x
D.9r Capital transfers, receivable xb xb xb x xb o o x
D.91r Capital taxes, receivable x x x
D.92r + D.99r Investment grants and other capital transfers [^E0058] xb xb xb x xb o o x
D.92r Investment grants, receivable [^E0058] o o o o o o o o
D.99r Other capital transfers, receivable [^E0058] o o o o o o o o
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 xb xb xb x xb o o x
D.91p Capital taxes, payable xb xb xb xb o o x
D.92p + D.99p Investment grants and other capital transfers [^E0058] xb xb xb x xb o o x
D.92p Investment grants, payable [^E0058] o o o
D.99p Other capital transfers, payable [^E0058] o o o o o o o o
P.51c Consumption of fixed capital x xb xb x xb o o
B.101 Change in net worth due to saving and capital transfers x xb xb x xb o o 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.101 Change in net worth due to saving and capital transfers x xb xb x xb o o 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 xb xb x xb o o
P.51g Gross fixed capital formation x xb xb x xb o o
P.51c Consumption of fixed capital x xb xb x xb o o
P.52 + P.53 Changes in inventories and net acquisition of valuables x xb xb x xb o o
NP Acquisitions less disposals of non-produced assets x xb xb x xb o o x
B.9 Net lending (+) / net borrowing (-) x xb xb x xb o o x
DB.9 Discrepancy with net lending/net borrowing of financial accounts o o o o o o o o
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 o o o o o
OTE Total general government expenditure x
OTR Total general government revenue x
AN.111 Dwellings o
AN.211 Land o
Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend:
x mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory
xb mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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.
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 801SA
Non-financial accounts by sector – seasonally and calendar adjusted data – quarterly

Data shall be reported from 1999Q1 onwards. The deadline is 85 days and 3 working days after the reference period. Whenever table 801 is retransmitted, table 801SA shall be retransmitted as well 3 working days after any of the variables in table 801SA has been revised in non-adjusted terms.

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.

Seasonal adjustment shall include calendar adjustments, where relevant.

Code Transaction Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors Sectors
Code Transaction S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2 S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2
Uses Uses Uses Uses Uses Uses Uses Resources Resources Resources Resources Resources Resources Resources
P.3 Final consumption expenditure x
P.31 Individual consumption expenditure xb
P.5g Gross capital formation o o
P.51g Gross fixed capital formation xb x xb
P.52 + P.53 Changes in inventories and net acquisition of valuables o
P.6 Exports of goods and services x
P.61 Exports of goods o
P.62 Exports of services o
P.7 Imports of goods and services x
P.71 Imports of goods o
P.72 Imports of services o
D.1 Compensation of employees xb xb
D.2 Taxes on production and imports o
D.29 Other taxes on production o
D.3 Subsidies o
D.39 Other subsidies on production o
D.4 Property income o xb o xb
D.41 Interest o o
(D.42 + D.43 + D.44 + D.45) Other property income, not elsewhere specified o o
D.1 + D.2 + D.3 + D.4 x x
D.5 Current taxes on income, wealth, etc. o xb
D.61 Net social contributions o xb o
D.62 Social benefits other than social transfers in kind o o xb
D.63 Social transfers in kind o o
D.7 Other current transfers o xb o xb
D.5 + D.6 + D.7 x x
D.8 Adjustment for the change in pension entitlements o xb x xb x
D.9 Capital transfers o o x o o x
NP Acquisitions less disposals of non-produced assets o o
OTE Total general government expenditure x
OTR Total general government revenue x
Balancing items Balancing items Balancing items Balancing items Balancing items Balancing items Balancing items
--- --- --- --- --- --- --- --- ---
S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2
B.1g Value added, gross / gross domestic product x xb
B.2g + B.3g Operating surplus, gross, plus mixed income, gross x xb xb
B.3g Mixed income, gross o
B.4g Entrepreneurial income, gross o
B.5g Balance of primary incomes, gross/national income, gross x o
B.6g Disposable income, gross x o xb
B.8g Saving, gross x o xb
B.9 Net lending (+) / net borrowing (-) x o x o
Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment Data in chain-linked volumes, after seasonal adjustment
--- --- --- --- --- --- --- --- ---
S.1 S.11 S.12 S.13 S.14 + S.15 S.1N S.2
B.1g Value added, gross / gross domestic product o
P.31 Individual consumption expenditure o
P.51g Gross fixed capital formation o o
Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend: Legend:
x mandatory mandatory mandatory mandatory mandatory mandatory mandatory mandatory
xb mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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. mandatory, but 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.
o voluntary voluntary voluntary voluntary voluntary voluntary voluntary voluntary
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Table 9
Detailed tax and social contribution revenue, including the list of taxes and social contributions according to national classification – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) for the sector general government (S.13) and its subsectors (central government S.1311, state government S.1312, local government S.1313, social security funds S.1314), institutions and bodies of the European Union (S.212) as well as general government plus institutions and bodies of the European Union (S.13 + S.212) at t+9 months after the reference period from reference year 1995 onwards.

In addition, the full detail of the national classification of taxes and social contributions (the ‘National Tax List’), with corresponding amounts under each related ESA code shall be provided together with table 9. The National Tax List is requested on a compulsory basis for general government plus institutions and bodies of the European Union (S.13 + S.212).

Data shall be consistent with table 2 of this Annex.

Any non-compulsory data is indicated in the notes below. Otherwise, data is compulsory from reference year 1995 onwards.

Code Transaction Notes
D.2 Taxes on production and imports
D.21 Taxes on products
D.211 Value added type taxes (VAT)
D.212 Taxes and duties on imports excluding VAT
D.2121 Import duties
D.2122 Taxes on imports, excluding VAT and import duties
D.2122a Levies on imported agricultural products
D.2122b Monetary compensatory amounts on imports
D.2122c Excise duties
D.2122d General sales taxes
D.2122e Taxes on specific services
D.2122f Profits of import monopolies
D.214 Taxes on products, except VAT and import taxes
D.214a Excise duties and consumption taxes
D.214b Stamp taxes
D.214c Taxes on financial and capital transactions
D.214d Car registration taxes
D.214e Taxes on entertainment
D.214f Taxes on lotteries, gambling and betting
D.214g Taxes on insurance premiums
D.214h Other taxes on specific services
D.214i General sales or turnover taxes
D.214j Profits of fiscal monopolies
D.214k Export duties and monetary compensatory amounts collected on exports
D.214l Other taxes on products n.e.c.
D.29 Other taxes on production
D.29a Taxes on land, buildings or other structures
D.29b Taxes on the use of fixed assets
D.29c Total wage bill and payroll taxes
D.29d Taxes on international transactions
D.29e Business and professional licences
D.29f Taxes on pollution
D.29g Under-compensation of VAT (flat rate system)
D.29h Other taxes on production n.e.c.
D.5 Current taxes on income, wealth, etc.
D.51 Taxes on income
D.51a + D.51c1 Taxes on individual or household income including holding gains
D.51a Taxes on individual or household income excluding holding gains voluntary
D.51c1 Taxes on individual or household holding gains voluntary
D.51b + D.51c2 Taxes on the income or profits of corporations including holding gains
D.51b Taxes on the income or profits of corporations excluding holding gains voluntary
D.51c2 Taxes on holding gains of corporations voluntary
D.51c3 Other taxes on holding gains voluntary
D.51c Taxes on holding gains
D.51d Taxes on winnings from lottery or gambling
D.51e Other taxes on income n.e.c.
D.59 Other current taxes
D.59a Current taxes on capital
D.59b Poll taxes
D.59c Expenditure taxes
D.59d Payments by households for licences
D.59e Taxes on international transactions
D.59f Other current taxes n.e.c.
D.91 Capital taxes
D.91a Taxes on capital transfers
D.91b Capital levies
D.91c Other capital taxes n.e.c.
ODA Total tax revenue
D.61 Net social contributions
D.611 Employers’ actual social contributions
D.611C Compulsory employers’ actual social contributions
D.611V Voluntary employers’ actual social contributions
D.61SC Social insurance scheme service charges voluntary up to reference year 2011; to be transmitted with a positive sign despite being a negative resource
D.6111 Employers actual pension contributions’ voluntary
D.6112 Employers actual non-pension contributions’ voluntary
D.6121 Employers’ imputed pension contributions voluntary
D.6122 Employers’ imputed non-pension contributions voluntary
D.6131 Households’ actual pension contributions voluntary
D.6132 Households’ actual non-pension contributions voluntary
D.6141 Households’ pension contributions supplements voluntary
D.6142 Households’ non-pension contributions supplements voluntary
D.612 Employers’ imputed social contributions
D.613 Households’ actual social contributions
D.613c Compulsory households’ actual social contributions
D.613ce Compulsory employees’ actual social contributions
D.613cs Compulsory actual social contributions by the self-employed voluntary
D.613cn Compulsory actual social contributions by the non-employed voluntary
D.613v Voluntary households’ actual social contributions
D.614 Households’ social contributions supplements voluntary up to reference year 2011
D.995 Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected D.995 and breakdowns are to be reported with a positive sign, even though D.995 enters with a negative sign in D.99r, capital transfer revenue.
D.995a Taxes on products assessed but unlikely to be collected see D.995
D.995b Other taxes on production assessed but unlikely to be collected see D.995
D.995c Taxes on income assessed but unlikely to be collected see D.995
D.995d Other current taxes assessed but unlikely to be collected see D.995
D.995e Employers’ actual social contributions assessed but unlikely to be collected see D.995
D.995f Households’ actual social contributions assessed but unlikely to be collected see D.995
D.995fe Employees’ actual social contributions assessed but unlikely to be collected see D.995
D.995fs Actual social contributions by self-employed persons assessed but unlikely to be collected voluntary; see D.995
D.995fn Actual social contributions by non-employed persons assessed but unlikely to be collected voluntary; see D.995
D.995g Capital taxes assessed but unlikely to be collected see D.995
ODB Total revenue from taxes and social contributions after deduction of amounts assessed but unlikely to be collected
ODC Total revenue from taxes and net social contributions (including imputed social contributions) after deduction of amounts assessed but unlikely to be collected
ODD Total revenue from taxes and compulsory social contributions after deduction of amounts assessed but unlikely to be collected
Table 10
Main aggregates by region, NUTS levels 2 and 3 – annual

Data shall be reported from 2000 onwards, except for gross value added in previous year’s prices which shall be reported from 2001.

Member States composed of only one NUTS level 3 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table. Member States composed of only one NUTS level 2 territorial unit shall not be obliged to provide the variables of this table for regional level NUTS level 2.

The transmission of data that have not been revised is voluntary.

Code Variable NACE breakdown NACE breakdown NACE breakdown NACE breakdown Regional level Deadline
Code Variable TOTAL A*6 [^E0060] A*10 N.a. Regional level Deadline
B.1g Gross value added at basic prices (current prices) x o o NUTS 2 12 months
B.1g Gross value added at basic prices (current prices) x x x NUTS 2 24 months
B.1g Gross value added at basic prices (current prices) x x o NUTS 3 24 months
B.1g Gross value added at basic prices (previous year’s prices) x o o NUTS 2 24 months
ETO Employment in thousands of persons x o o NUTS 2 12 months
ETO Employment in thousands of persons x x x NUTS 2 24 months
ETO Employment in thousands of persons x x o NUTS 3 24 months
EEM Employees in thousands of persons o o o NUTS 2 12 months
EEM Employees in thousands of persons x x x NUTS 2 24 months
EEM Employees in thousands of persons x x o NUTS 3 24 months
SELF Self-employed in thousands of persons o o o NUTS 2 12 months
SELF Self-employed in thousands of persons x x x NUTS 2 24 months
SELF Self-employed in thousands of persons x x o NUTS 3 24 months
ETO Employment in thousands of hours worked x x o NUTS 2 24 months
EEM Employees in thousands of hours worked x x o NUTS 2 24 months
SELF Self-employed in thousands of hours worked x x o NUTS 2 24 months
POP Population in thousands of persons x NUTS 2 12 months
POP Population in thousands of persons x NUTS 3 24 months
D.1 Compensation of employees x x x NUTS 2 24 months
P.51g Gross fixed capital formation (current prices) x x x NUTS 2 24 months
B.1*g Gross domestic product at market prices (current prices) o NUTS 2 12 months
B.1*g Gross domestic product at market prices (current prices) o NUTS 3 24 months

A6 corresponds to the following aggregated positions of NACE Rev. 2 breakdown A10: – (G, H, I and J) instead of (G, H and I) and (J); – (K, L, M and N) instead of (K), (L) and (M and N) – (O, P, Q, R, S, T and U) instead of (O, P and Q) and (R, S, T and U).

Table 11
General government expenditure by function (COFOG) – annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) at t+11 months.

Data shall be reported on a compulsory basis (subject to exceptions specified under notes below):

  • — by COFOG divisions and total COFOG for general government (S.13) and general government subsectors (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) from reference year 1995 onwards;
  • — by COFOG groups for general government (S.13) from reference year 2001 onwards.

Additional detail (by COFOG group, by subsectors, by ESA transaction and reference periods) as specified below can be reported on a voluntary basis.

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; partly consolidated in total expenditure TE) 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 TE) which shall be consolidated between subsectors (with voluntary counterpart information from the expenditure side).

Data reported shall be consistent with data reported in table 2 of this Annex, with the exception of any vintage differences.

Code List of transactions by COFOG total, divisions and groups for the general government and its subsectors Notes
P.5 + NP Gross capital formation + acquisitions less disposals of non-financial non-produced assets
P.5 Gross capital formation
P.51g Gross fixed capital formation voluntary for subsectors
NP Acquisitions less disposals of non-financial non-produced assets
D.1 Compensation of employees
D.3 Subsidies To be reported with a positive sign
D.4 Property income
D.4p_S.1311 of which, to subsector central government (S.1311) voluntary
D.4p_S.1312 of which, to subsector state government (S.1312) voluntary
D.4p_S.1313 of which, to subsector local government (S.1313) voluntary
D.4p_S.1314 of which, to subsector social security funds (S.1314) voluntary
D.62 + D.632 Social benefits other than social transfers in kind, and social transfers in kind – purchased market production
D.62 Social benefits other than social transfers in kind voluntary up to reference year 2011
D.632 Social transfers in kind – purchased market production voluntary up to reference year 2011
P.2 + D.29 + D.5 + D.8 Intermediate consumption + other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements voluntary
P.2 Intermediate consumption
D.29 + D.5 + D.8 Other taxes on production + current taxes on income, wealth, etc. + adjustment for the change in pension entitlements
D.7 Other current transfers
D.7p_S.1311 of which, to subsector central government (S.1311) voluntary
D.7p_S.1312 of which, to subsector state government (S.1312) voluntary
D.7p_S.1313 of which, to subsector local government (S.1313) voluntary
D.7p_S.1314 of which, to subsector social security funds (S.1314) voluntary
D.9 Capital transfers No amounts for D.995 are to be included under D.9p. D.995 is to be deducted from D.99r.
D.9p_S.1311 of which, to subsector central government (S.1311) voluntary
D.9p_S.1312 of which, to subsector state government (S.1312) voluntary
D.9p_S.1313 of which, to subsector local government (S.1313) voluntary
D.9p_S.1314 of which, to subsector social security funds (S.1314) voluntary
D.92 Investment grants voluntary for subsectors
TE Total expenditure
P.3 Final consumption expenditure
P.31 Individual consumption expenditure voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.
P.32 Collective consumption expenditure voluntary for COFOG divisions and groups; the P.3 allocation to COFOG groups implies the split into P.31 and P.32.
Table 13
Households (S.14) accounts by region (NUTS 2)

Data at current prices to be reported from 2000 onwards at t+24 months after the reference period.

For the period 2000-2011, S.14 + S.15 can be reported instead of S.14.

Member States composed of only one NUTS level 2 territorial unit as defined in the nomenclature of territorial units for statistics in Regulation (EC) No 1059/2003 shall not be obliged to provide this table.

The transmission of data that have not been revised is voluntary.

Code Transaction Uses Resources
B.2n + B.3n Operating surplus, net, plus mixed income, net x
D.1 Compensation of employees x
D.4 Property income x x
B.5n Balance of primary income, net x
D.5 Current taxes on income, wealth, etc. x
D.61 Net social contributions x o
D.62 Social benefits other than social benefits in kind o x
D.7 Other current transfers x x
B.6n Disposable income, net x
D.63 Social transfers in kind o
B.7n Adjusted disposable income, net o
P.3 Household final consumption expenditure (national concept) o
P.51c Consumption of fixed capital o
Legend: Legend: Legend: Legend:
x mandatory mandatory mandatory
o optional optional optional
non-relevant cells non-relevant cells non-relevant cells
Table 15
Supply table at basic prices, including transformation into purchasers’ prices

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period.

The transmission of data that have not been revised is voluntary.

Industries (NACE) Σ (1) Imports [^E0061] (cif) Total supply at basic prices Trade and transport margins Taxes less subsidies on products Total supply at purchasers’ prices
1 … n Σ (1) Imports [^E0061] (cif) Total supply at basic prices Trade and transport margins Taxes less subsidies on products Total supply at purchasers’ prices
(1) (2) (3) (4) (5) (6) (7)
Products (CPA) 1…m (1) Output by product and by industry at basic prices a) Intra-EU [^E0062] (cif) a.1)  Intra euro area [^E0062] (cif) a.2)  Extra euro area [^E0062] (cif) b) Extra-EU [^E0062] (cif) c) Total
Σ (1) Σ (1) Total output by industry
Adjustment items: — Cif/fob adjustments on imports — Direct purchase abroad by residents Adjustment items: — Cif/fob adjustments on imports — Direct purchase abroad by residents (2)
(1) + (2) (1) + (2)
Total of which — Market output — Output for own final use — Non-market output Total of which — Market output — Output for own final use — Non-market output (3)
Total of which — Market output — Output for own final use — Non-market output Total of which — Market output — Output for own final use — Non-market output (3)
Total of which — Market output — Output for own final use — Non-market output Total of which — Market output — Output for own final use — Non-market output (3)
Total of which — Market output — Output for own final use — Non-market output Total of which — Market output — Output for own final use — Non-market output (3)

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents) are included as row totals in part (2) of the table. Imports cif by products do not include direct purchases abroad by residents.

Imports are to be broken down into:

a)

S.21 Member States and institutions and bodies of the European Union, a1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, a2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and b) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under a), a1), a2) and b); Member States not in the euro area are to provide the breakdowns as mentioned under a) and b), but the provision of the breakdowns mentioned under a1) and a2) is voluntary.

Table 16
Use table at purchasers’ prices [^E0063] – annual

Data shall be reported at current prices (from 2010 onwards) and previous year’s prices (from 2015 onwards) for NACE (n=64, voluntarily n=88) and CPA (m=64, voluntarily m=88) at t+36 months after the reference period. Five additional tables [^E0063] shall be provided on a five-yearly basis.

The transmission of data that have not been revised is voluntary.

Industries (NACE) Σ (1) Final uses Σ (3) Σ (1) + Σ (3)
1…n Σ (1) a) b) c) d) e) f) g) h) i) j) k) l) Σ (3) Σ (1) + Σ (3)
(1) (2) (3) (4) (5)
Products (CPA) 1…m (1) Intermediate consumption at purchasers’ prices by product and by industry Final uses at purchasers’ prices [^E0064]: Final consumption expenditure: a) By households b) By NPISHs c) By general government d) Total Gross capital formation: e) Gross fixed capital formation f) Changes in inventories [^E0065] g) Changes in valuables [^E0065] h) Changes in inventories and valuables i) Total Exports fob [^E0066]: j) Intra-EU [^E0066] j1)  - Intra euro area [^E0066] j2)  - Extra euro area [^E0066] k) Extra-EU [^E0066] l) Total m) (voluntary data) — Re-export of goods [^E0067] — Export of second-hand goods [^E0067] — Merchanting [^E0067] — Goods sent abroad before processing (outward processing, i.e. reporting country is the principal) [^E0067] — Goods sent abroad after processing (inward processing, i.e. reporting country processes) [^E0067] — Processing fees [^E0067]
Σ (1) (2) Total intermediate consumption by industry Total final uses by type Total use
Adjustment items: — Cif/fob adjustments on exports — Direct purchases abroad by residents — Purchases on the domestic territory by non-residents (3) Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports Only exports Only final consumption expenditure of households Only final consumption expenditure of households and exports
Σ (2) + Σ (3) (4)
— Compensation of employees [^E0065] — Wages and salaries [^E0065] — Other taxes less subsidies on production [^E0065] — Consumption of fixed capital [^E0065] — Operating surplus, net [^E0065] — Operating surplus, gross [^E0065] — Mixed income, gross [^E0065] [^E0067] (5)
Gross value added at basic prices (6)
Total output at basic prices (7)
Supplementary voluntary data — Gross fixed capital formation [^E0067] — Gross fixed capital stock [^E0067] — Employment (hours worked and persons employed - in thousands) [^E0067] (8)
Supplementary voluntary data — Gross fixed capital formation [^E0067] — Gross fixed capital stock [^E0067] — Employment (hours worked and persons employed - in thousands) [^E0067] (8)

The five additional tables mentioned below are required on a five-yearly basis (for reference years ending with 0 or 5). Transmission of these five additional tables is compulsory at current prices and voluntary at previous year’s prices.

The five tables are: — use table at basic prices (made of row-blocks (1) – (7)) — use table for domestic output at basic prices (made of row-blocks (1) and (2)) — use table for imports at basic prices (made of row-blocks (1) and (2)) — table of trade and transport margins (made of row-blocks (1) and (2)) — table of taxes less subsidies on products (made of row-blocks (1) and (2)).

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals in part (3) of the table. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

Only at current prices.

Exports are to be broken down into:

j)

S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

[^E0067]: (4)

On a voluntary basis.

Table 17

Symmetric input-output table at basic prices [^E0068] (product by product [^E0069]) – five-yearly

Data from 2010 onwards shall be reported at current prices (n=64, voluntarily n=88) on a five-yearly basis (years ending by 0 and 5) at t+36 months after the reference period.

Data at previous year’s prices are voluntary.

The transmission of data that have not been revised is voluntary.

Products Σ (1) Final uses Σ (3) Σ (1) + Σ (3)
1...n Σ (1) a) b) c) d) e) f) g) h) i) j) k) l) Σ (3) Σ (1) + Σ (3)
(1) (2) (3) (4) (5)
Products 1…n (1) Intermediate consumption at basic prices (product by product) Final uses at basic prices [^E0071]: Final consumption expenditure: a) By households b) By NPISHs c) By general government d) Total Gross capital formation: e) Gross fixed capital formation f) Changes in inventories [^E0072] g) Changes in valuables [^E0072] h) Changes in inventories and valuables i) Total Exports [^E0073]: j) Intra-EU [^E0073] j1)  - Intra euro area [^E0073] j2)  - Extra euro area [^E0073] k) Extra-EU [^E0073] l) Total
Σ (1) (2) Total intermediate consumption at basic prices by product Final use by type at basic prices Total use at basic prices
Use of imported products [^E0070] Total intermediate consumption of imported products by product, cif Final use of imported products, cif Total imports
Taxes less subsidies on products (3) Taxes less subsidies on products by product Taxes less subsidies on products by type of final use Total taxes less subsidies on products
Σ (1) + (3) (4) Total intermediate consumption at purchasers’ prices by product Total final uses by type at purchasers’ prices Total use at purchasers’ prices
— Compensation of employees [^E0074] — Wages and salaries [^E0074] — Other taxes less subsidies on production [^E0074] — Consumption of fixed capital [^E0074] — Operating surplus, net [^E0074] — Operating surplus, gross [^E0074] — Mixed income, gross [^E0072] [^E0074] (5)
Gross value added at basic prices (6)
Total output at basic prices (7)
Imports intra EU [^E0073] cif — Intra euro area [^E0073] — Extra euro area [^E0073] Imports extra EU [^E0073] cif (8)
Σ (8) (9) Imports cif by product
Total supply at basic prices (10) Supply at basic prices by product

Transmission of the two additional tables mentioned below is compulsory at current prices: — symmetric input-output table for domestic output at basic prices (made of row-block (1), row-block (2), row ‘use of imported products’, row-blocks (3) and (4)) — symmetric input-output table for imports at basic prices (made of row-blocks (1) and (2)).

Industry by industry provided that industry by industry is a good approximation of product by product.

Only for the subtable for domestic output.

The concept to apply to the data by products in supply and use tables and input-output tables is the domestic concept. Adjustments to the national concept (direct purchases abroad by residents and purchases on the domestic territory by non-residents) are included as row totals. Final consumption expenditure by households by products does not include direct purchases abroad by residents. Final consumption expenditure by households by products includes purchases on the domestic territory by non-residents. Exports fob by products do not include purchases on the domestic territory by non-residents.

On a voluntary basis.

Imports and exports are to be broken down into:

j)

S.21 Member States and institutions and bodies of the European Union, j1) S.2I Member States of the euro area, the European Central Bank and other institutions and bodies of the euro area, j2) S.21 – S.2I Member States not in the euro area and institutions and bodies of the European Union (except the European Central Bank and other institutions and bodies of the euro area), and k) S.22 Non-member countries and international organisations non-resident in the EU, taking into account that:

— they are to represent the actual composition at the end of each reference period (‘evolving composition’); — Member States of the euro area have to provide all breakdowns as mentioned under j), j1), j2) and k); Member States not in the euro area are to provide the breakdowns as mentioned under j) and k), but the provision of the breakdowns mentioned under j1) and j2) is voluntary.

[^E0074]: (4)

Data are to be provided at current prices.

Table 20

Fixed assets by economic activity and by asset (stocks) – annual

Data on fixed assets shall be reported at t+24 months after the reference period gross and net (g/n), in current replacement costs (CURC) from 2000, in previous year’s replacement costs (PYRC) from 2001; the transmission of chain-linked volumes (CLV) is optional (o).

| Code | Assets | Units: CURC, PYRC, CLV (o) | Units: CURC, PYRC, CLV (o) | Units: CURC, PYRC, CLV (o) |

| --- | --- | --- | --- | --- | | Code | Assets | NACE Rev. 2 Breakdown up to | NACE Rev. 2 Breakdown up to | NACE Rev. 2 Breakdown up to | | Code | Assets | TOTAL | A10/A21 | A38/A64/A*88 | | AN.11 | Fixed assets | g/n | g/n | o | | AN.111 | Dwellings | g/n | g/n | o | | AN.112 | Other buildings and structures | g/n | g/n | o | | AN.1121 | Buildings other than dwellings | o | o | o | | AN.1122 | Other structures | o | o | o | | AN.1123 | Land improvements | o | o | o | | AN.113 + AN.114 | Machinery and equipment + weapon systems | g/n | g/n | o | | AN.1131 | Transport equipment | g/n | g/n | o | | AN.1132 | ICT equipment | g/n | o | o | | AN.11321 | Computer hardware | g/n | o | o | | AN.11322 | Telecommunications equipment | g/n | o | o | | AN.1139 + AN.114 | Other machinery and equipment + weapon systems | g/n | o | o | | AN.115 | Cultivated biological resources | g/n | g/n | o | | AN.117 | Intellectual property products | g/n | g/n | o | | AN.1171 | Research and development | o | o | o | | AN.1172 | Mineral exploration and evaluation | o | o | o | | AN.1173 | Computer software and databases | g/n | o | o | | AN.11731 | Computer software | o | o | o | | AN.11732 | Databases | o | o | o | | AN.1174 | Entertainment, literary or artistic originals | o | o | o | | AN.1179 | Other intellectual property products | o | o | o |

Table 22

Gross fixed capital formation by economic activity and by asset (transactions) – annual

Data shall be reported at t+9 months after the reference period for NACE breakdowns up to A10 and at t+24 months up to A21 as specified below; the transmission of data for other assets and A*38/64/88 breakdowns are optional (o). Data shall be reported at current prices (CUP), in previous year’s prices (PYP) and chain-linked volumes (CLV); the starting year for reporting CUP or CLV is 1995 or 2000 as specified below; for PYP it shall be one year later (1996 or 2001).

| Code | Breakdowns by asset: | t+9 | t+24 | Unit: CUP, PYP, CLV |

| --- | --- | --- | --- | --- | | P.51g | Gross fixed capital formation: for breakdowns and years specified below | Gross fixed capital formation: for breakdowns and years specified below | Gross fixed capital formation: for breakdowns and years specified below | Gross fixed capital formation: for breakdowns and years specified below | | AN.11 | Fixed assets | A10 | A21 | 1995/6 | | AN.111 | Dwellings | A10 | A21 | 1995/6 | | AN.112 | Other buildings and structures | A10 | A21 | 1995/6 | | AN.1121 | Buildings other than dwellings | o | o | o | | AN.1122 | Other structures | o | o | o | | AN.1123 | Land improvements | o | o | o | | AN.113 + AN.114 | Machinery and equipment + weapon systems | A10 | A21 | 1995/6 | | AN.1131 | Transport equipment | A10 | A21 | 1995/6 | | AN.1132 | ICT equipment | A10 | A21 | 2000/1 | | AN.11321 | Computer hardware | o | Total | 2000/1 | | AN.11322 | Telecommunications equipment | o | Total | 2000/1 | | AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | Total | 2000/1 | | AN.115 | Cultivated biological resources | A10 | A21 | 1995/6 | | AN.117 | Intellectual property products | A10 | A21 | 1995/6 | | AN.1171 | Research and development | o | Total | 2000/1 | | AN.1172 | Mineral exploration and evaluation | o | o | o | | AN.1173 | Computer software and databases | o | Total | 2000/1 | | AN.11731 | Computer software | o | o | o | | AN.11732 | Databases | o | o | o | | AN.1174 | Entertainment, literary or artistic originals | o | o | o | | AN.1179 | Other intellectual property products | o | o | o | | P.52 | Changes in inventories by economic activity | A*10 | o | 1995/6 | | P.53 | Acquisitions less disposals of valuables | Total | o | 1995/6 | | P.5g | Gross capital formation | Total | o | 1995/6 | | P.51c | Consumption of fixed capital by economic activity and asset type | o | o | o |

Table 25

Non-financial accounts of general government – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 2002Q1 onwards at t+3 months after the reference period.

Subject to exceptions described below, non-seasonally adjusted data for the general government sector (S.13) are to be reported on a compulsory basis.

Data for the subsectors of general government can be reported on a voluntary basis:

  • — S.1311 central government
  • — S.1312 state government
  • — S.1313 local government
  • — S.1314 social security funds.

Data for institutions and bodies of the European Union (S.212) can be transmitted on a voluntary basis for taxes on production and imports (D.2r), taxes on products (D.21r) and other taxes on production (D.29r).

Seasonally and calendar adjusted data can be reported on a voluntary basis, with the exception of the following items at S.13 level: total revenue (TR), total expenditure (TE) and net lending (+) / net borrowing (-) (B.9). The latter are to be reported on a compulsory basis with a deadline of t+107 days after the reference period. Member States shall provide metadata on seasonal adjustment comprising a short description of the general characteristics of the seasonal adjustment method, i.e. direct or indirect approach, seasonal adjustment method and associated software, presence of calendar effects, benchmarking to annual data as well as the specific models used. The Commission (Eurostat) shall provide technical help on seasonal adjustment in accordance with Member States’ requirements.

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; partly consolidated in total expenditure and total revenue - TE and TR) 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.

Data shall be based on direct information available from basic sources, such as for example public accounts or administrative sources, representing, for taxes on production and imports (D.2r), current taxes on income and wealth, etc. (D.5r), capital taxes (D.91r), actual social contributions (D.611 and D.613 combined) as well as social benefits (D.62p), at least 90 % of the amount of the category. Direct information shall be completed by coverage adjustments, if needed, and by conceptual adjustments in order to bring quarterly data in line with ESA 2010 concepts.

The quarterly data and the corresponding annual data reported in table 2 of this Annex and data reported under Regulation (EC) No 479/2009 shall be consistent with the exception of vintage differences at non-coinciding transmission deadlines.

Member States shall provide the Commission (Eurostat) with a description of the sources and methods used to compile the data at the same time as they start to transmit quarterly data according to the timetable provided for in this Regulation. Any revision of the initial description of the sources and methods used to compile the quarterly data shall be provided to the Commission (Eurostat) when the revised data are communicated.

Data transmissions shall be accompanied by a reporting on major events and major revisions.

| Code | Transaction | Notes |

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