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

| --- | --- | --- | | P.1 | Output | | | P.11 + P.12 + P.131 | Market output, output for own final use and payments for non-market output | | | P.2 | Intermediate consumption | | | B.1g | Value added, gross | voluntary | | P.51c | Consumption of fixed capital | | | D.1p | Compensation of employees, expenditure | | | D.29p | Other taxes on production, expenditure | | | D.39r | Other subsidies on production, revenue | to be reported with a positive sign | | D.2r | Taxes on production and imports, revenue | can be reported on a voluntary basis for sector S.212 | | D.21r | Taxes on products, revenue | see D.2r | | D.211r | Value added type taxes (VAT), revenue | | | D.29r | Other taxes on production, revenue | see D.2r | | D.4r | Property income, revenue | | | D.41r | Interest, revenue | | | D.42r + D.43r + D.44r + D.45r | Other property income, revenue | | | D.3p | Subsidies, expenditure | to be reported with a positive sign | | D.31p | Subsidies on products, expenditure | to be reported with a positive sign | | D.39p | Other subsidies on production, expenditure | to be reported with a positive sign | | D.4p | Property income, expenditure | | | D.41p | Interest, expenditure | | | D.42p + D.43p + D.44p + D.45p | Other property income, expenditure | | | D.5r | Current taxes on income, wealth etc., revenue | | | D.51r | Taxes on income, revenue | voluntary | | D.59r | Other current taxes, revenue | voluntary | | D.61r | Net social contributions, revenue | | | D.611r | Employers’ actual social contributions | | | D.613r | Households’ actual social contributions | | | D.7r | Other current transfers, revenue | | | D.5p | Current taxes on income, wealth etc., expenditure | | | D.62p | Social benefits | | | D.632p | Social transfers in kind – purchased market production, expenditure | | | D.62p + D.632p | Social benefits other than social transfers in kind, and social transfers in kind – purchased market production, expenditure | | | D.7p | Other current transfers, expenditure | | | P.3 | Final consumption expenditure | | | P.31 | Individual consumption expenditure | | | P.32 | Collective consumption expenditure | | | D.8 | Adjustment for the change in pension entitlements | | | B.8g | Saving, gross | | | D.9r | Capital transfers, revenue | | | D.91r | Capital taxes, revenue | | | D.92r + D.99r | Investment grants and other capital transfers, revenue | | | D.9p | Capital transfers, expenditure | | | D.92p | Investment grants, expenditure | | | P.5 | Gross capital formation | | | P.51g | Gross fixed capital formation | | | P.52 + P.53 | Changes in inventories and acquisitions less disposals of valuables | | | NP | Acquisitions less disposals of non-financial non-produced assets | | | P.5 + NP | Gross capital formation and acquisitions less disposals of non-financial non-produced assets | | | B.9 | Net lending (+) / net borrowing (–) | seasonally and calendar adjusted data compulsory for S.13 at t+107 days after the reference quarter | | TE | Total expenditure | see B.9 | | TR | Total revenue | see B.9 | | D.995 | Capital transfers from general government to relevant sectors representing taxes and social contributions assessed but unlikely to be collected | voluntary; D.995 is to be deducted from D.99r. No amounts for D.995 are to be included under D.9p. D.995 is to be reported with a positive sign. |

Table 26

Balance sheets for non-financial assets – annual

Data shall be reported at t+24 months after the reference period at current prices (CUP) starting from 1995, 2000 or 2012 as specified; additional breakdowns are optional (o).

| Code | List of variables | S.1 | S.11, S.12, S.13, S.14 + S.15 Split of S.14 and S.15 optional (o) |

| --- | --- | --- | --- | | Code | List of variables | Unit: CUP | Unit: CUP | | AN.1 | Produced non-financial assets | o | o | | AN.11 + AN.12 | Fixed assets + inventories | 2012 | 2012 | | AN.11 | Fixed assets | 2000 | 2012 | | AN.111 | Dwellings | 1995 | 1995 | | AN.112 | Other buildings and structures | 2000 | 2012 | | AN.1121 | Buildings other than dwellings | 2012 | 2012 | | AN.1122 | Other structures | 2012 | 2012 | | AN.1123 | Land improvements | o | o | | AN.113 + AN.114 | Machinery and equipment + weapon systems | 2000 | 2012 | | AN.1131 | Transport equipment | o | o | | AN.1132 | ICT equipment | o | o | | AN.11321 | Computer hardware | o | o | | AN.11322 | Telecommunications equipment | o | o | | AN.1139 + AN.114 | Other machinery and equipment + weapon systems | o | o | | AN.115 | Cultivated biological resources | 2000 | 2012 | | AN.117 | Intellectual property products | 2000 | 2012 | | AN.1171 | Research and development | o | o | | AN.1172 | Mineral exploration and evaluation | o | o | | AN.1173 | Computer software and databases | o | o | | AN.11731 | Computer software | o | o | | AN.11732 | Databases | o | o | | AN.1174 | Entertainment, literary or artistic originals | o | o | | AN.1179 | Other intellectual property products | o | o | | AN.12 | Inventories | 2012 | 2012 | | AN.13 | Valuables | o | o | | AN.2 | Non-produced non-financial assets | o | o | | AN.21 | Natural resources | o | o | | AN.211 | Land | o | (S.14 + S.15): 1995 | | AN.211 | Land | o | S.11, S.12, S.13: o | | AN.212 | Mineral and energy reserves | o | o | | AN.213 + AN.214 | Non-cultivated biological resources and water resources | o | o | | AN.215 | Other natural resources | o | o | | AN.22 | Contracts, leases and licences | o | o | | AN.23 | Purchases less sales of goodwill and marketing assets | o | o |

Table 27

Financial accounts and balance sheets of general government – quarterly

Data shall be reported in millions of national currency (with reporting precision at least 1 million of national currency) from reference quarter 1999Q1 onwards for the general government sector and its subsectors.

The reporting deadline for provisional data is t+85 days after the reference quarter. Member States shall retransmit finalised data, including any data updates or other revisions at t+3 months. If data transmitted at t+85 days is flagged ‘not published’ at national level, the data shall not be published at European level.

Data is to be reported on a compulsory basis for:

• — S.13 general government — — consolidated within and between subsector (S.13C) and — non-consolidated (S.13N)

• — S.1311 central government – consolidated within the subsector

• — S.1312 state government – consolidated within the subsector

• — S.1313 local government – consolidated within the subsector

• — S.1314 social security funds – consolidated within the subsector.

Transactions and balance sheet items are to be reported on a compulsory basis (subject to exceptions specified in notes below). Other changes in volume (K.3 catastrophic losses + K.4 uncompensated seizures + K.5 other changes in volume n.e.c. + K.6 changes in classification) and nominal holdings gains and losses (K.7) can be reported by instrument on a voluntary basis.

Some counterpart sector information is compulsory – as specified in notes below – while other counterpart sector information can be transmitted on a voluntary basis for the following counterpart sectors:

• — S.11 non-financial corporations

• — S.12 financial corporations

• — S.128 + S.129 insurance corporations and pension funds

• — S.14 + S.15 households and non-profit institutions serving households

• — total economy other than S.13

• — S.2 rest of the world.

With a view to achieving high-quality statistics, quarterly data for financial transactions and for financial assets and liabilities shall be based as far as possible on information directly available within general government. However, quarterly data on unquoted shares (AF.512) and other equity (AF.519) held by general government units, may be estimated by interpolating and extrapolating information on the respective annual data. The quarterly data and the corresponding annual data reported under Regulation (EC) No 479/2009 shall be consistent at coinciding transmission deadlines.

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

| Code/instrument | Transactions / balance sheet items / other change in volume / nominal holding gains and losses – for assets and liabilities – for general government and its subsectors | Notes |

| --- | --- | --- | | B.9f / BF.90 | Net financial transactions / net financial worth | | | (A)F | Financial transactions / total assets or liabilities (balance) | | | (A)F.1 | Monetary gold and special drawing rights (SDRs) | | | (A)F.2 | Currency and deposits | | | (A)F.21 | Currency | voluntary | | (A)F.22 | Transferable deposits | voluntary | | (A)F.29 | Other deposits | voluntary | | (A)F.3 | Debt securities | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis: S.11, S.12, S.128 + S.129 and S.2 | | (A)F.31 | Short-term securities | see (A)F.3 | | (A)F.32 | Long-term securities | see (A)F.3 | | (A)F.4 | Loans | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.128 + S.129 and S.14 + S.15; S.1311 and S.1314 liabilities vis-à-vis S.128 + S.129 | | (A)F.41 | Short-term loans | see (A)F.4 | | (A)F.42 | Long-term loans | see (A)F.4 | | (A)F.5 | Equity and investment fund shares or units | counterpart sector information compulsory for S.1311 and S.1314 assets vis-à-vis S.11, S.12, S.128 + S.129 and S.2 | | (A)F.51 | Equity | | | (A)F.511 | Listed shares | voluntary | | (A)F.512 | Unlisted shares | voluntary | | (A)F.519 | Other equity | voluntary | | (A)F.52 | Investment fund shares or units | | | (A)F.521 | Money market fund shares or units | voluntary | | (A)F.522 | Non-money market fund shares or units | voluntary | | (A)F.6 | Insurance, pensions and standardised guarantees | | | (A)F.61 | Non-life insurance technical reserves | | | (A)F.62 | Life insurance and annuity entitlements | voluntary | | (A)F.63 + (A)F.64 + (A)F.65 | Pensions entitlements, claims of pension funds on pension managers and entitlements to non-pension benefits | | | (A)F.63 | Pension entitlements | voluntary | | (A)F.64 | Claims of pension funds on pension managers | voluntary | | (A)F.65 | Entitlements to non-pension benefits | voluntary | | (A)F.66 | Provisions for call under standardised guarantees | | | (A)F.7 | Financial derivatives and employee stock options | | | (A)F.8 | Other accounts receivable / payable | | | (A)F.81 | Trade credits and advances | voluntary | | (A)F.89 | Other accounts receivable, excluding trade credits and advances | voluntary |

Table 28

General government gross debt (Maastricht debt) – quarterly

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency) from 2000Q1 onwards at t+3 months after the reference period for the general government sector and its subsectors.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a compulsory basis, subject to exceptions below.

Sector and subsector breakdowns, which may be reported on a voluntary basis:

• — S.13111 budgetary central government

• — S.13112 extra-budgetary central government

• — S.11001 public non-financial corporations

• — S.12001 public financial corporations

• — S.13 + S.11001 + S.12001 public sector.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.

General government gross debt is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009, with the exception of any vintage differences at non-coinciding transmission deadlines.

| Code | Liabilities | Notes |

| --- | --- | --- | | GD | Total = gross debt | | | GD XDC | Gross debt denominated in domestic currency | voluntary | | GD X1 | Gross debt denominated in foreign currency | voluntary | | GD S.1 | Gross debt held by domestic creditors (S.1) | voluntary | | GD S.2 | Gross debt held by external creditors (S.2) | voluntary | | GD TS | Gross debt with short-term remaining maturity | voluntary | | GD LL | Gross debt with long-term remaining maturity | voluntary | | AF.2 | Currency and deposits | | | AF.21 | Currency | | | AF.22 + AF.29 | Deposits | | | AF.3 | Debt securities | | | AF.31 | Short-term debt securities | | | AF.32 | Long-term debt securities | | | AF.4 | Loans | | | AF.41 | Short-term loans | | | AF.42 | Long-term loans | |

Table 28A

General government gross debt (Maastricht debt) – structure, annual

Data shall be reported at current prices in millions of national currency (with reporting precision at least 1 million of national currency, exceptions detailed below) for the general government sector and its subsectors. Compulsory data shall be transmitted by t+100 days and t+283 days after the reference period. Voluntary data shall be transmitted by t+132 days and t+283 days after the reference period.

General government sector (S.13) and subsector breakdown (central government S.1311, state government S.1312, local government S.1313 and social security funds S.1314) are to be reported on a voluntary basis, subject to exceptions below.

Compulsory data shall be reported for the previous four reference years. Voluntary and compulsory data may be reported from 1995 onwards.

Counterpart (sub)sector breakdowns:

• — S.11 non-financial corporations

• — S.12 financial corporations — — S.121 central bank – only for selected items indicated below — S.122 + S.123 deposit-taking corporations except the central bank and money market funds — S.124 + S.125 + S.126 + S.127 + S.128 + S.129 other financial corporations

• — S.1311 central government

• — S.1312 state government

• — S.1313 local government

• — S.1314 social security funds

• — S.14 + S.15 households and NPISHs

• — S.11 + S.14 + S.15 non-financial corporations, households and NPISHs

• — S.2 rest of the world

• — S.1 + S.2 total.

Maturity breakdown (original and remaining maturity):

• — Total

• — < 1 (incl.) year

• — 1-5 (incl.) years

• — 5-10 (incl.) years

• — 10-30 (excl.) years

• — > 30 (incl.) years

• — > 1 year.

Currency denomination breakdown:

• — national currency

• — all foreign currencies

• — euro

• — US dollar

• — Japanese yen

• — Swiss franc

• — British pound sterling

• — other foreign currencies.

Subsector data are to be consolidated within each subsector but not between subsectors. General government is to be reported as consolidated within and between subsectors.

General government gross debt (balance sheet data) is to be reported as the level at face value outstanding at the end of the quarter corresponding to the definition in Regulation (EC) No 479/2009. General government transactions in Maastricht debt liabilities shall be reported at market value.

Data reported shall be consistent with data reported under Regulation (EC) No 479/2009.

| Code | Liabilities of general government and subsectors by original maturity and counterpart sector | Notes |

| --- | --- | --- | | GD | Total = gross debt | compulsory for total original maturity: — S.1311 vis-à-vis S.1312, S.1313, S.1314; — S.1312 vis-à-vis S.1311, S.1313, S.1314; — S.1313 vis-à-vis S.1311, S.1312, S.1314; — S.1314 vis-à-vis S.1311, S.1312, S.1313; — S.13 vis-à-vis S.1, S.2, S.121, S.122 + S.123, S.12P, S.11 + S.14 + S.15, compulsory for: — S.13 vis-à-vis S.1 + S.2 for maturities <1 (incl.) year and > 1 year, total. | | AF.2 | Currency and deposits | | | AF.21 | Currency | | | AF.22 | Transferrable deposits | | | AF.29 | Other deposits | | | AF.3 | Debt securities | | | AF.4 | Loans | compulsory for total original maturity: — S.13 vis-à-vis S.121. | | | Liabilities of general government at variable interest | | | GD | Total = gross debt, of which: at variable interest | compulsory for: S.13 for maturity >1 year, no additional voluntary transmission foreseen | | | Liabilities of central and general government by remaining maturity | | | GD | Total = gross debt | compulsory for: S.13 for maturities <1 (incl.) year and 1-5 years (incl.) | | GD | Total = gross debt, of which: at variable interest | compulsory for: S.13 for maturities 1-5 years (incl.) and >1 year | | | Memo: average remaining maturity of debt | compulsory for S.13, in years and months | | | Liabilities of central and general government by currency of denomination | | | GD | Total = gross debt | after swaps; compulsory for: S.13 for debt denominated in — national currency, — euro, — foreign currency; (voluntary) memo item (not for publication unless explicitly agreed): stock of debt in foreign currency swapped in national currency. | | | Contingent liabilities of central and general government | | | | Guarantees | indicative counterpart sector breakdown: S.1 + S.2, S.11, S.12, S.14 + S.15, S.2 | | | Memo items | | | | Apparent cost of debt | for S.13 and S.1311, percentage | | AF.32 | Long-term debt securities, of which: zero-coupon bonds | compulsory for S.13, no additional voluntary transmission foreseen | | | General government transactions in Maastricht debt liabilities at market value | | | F.2 + F.3 + F.4 | Deposits + debt securities + loans | compulsory for S.13 for debt denominated in — national currency, — euro, — foreign currency; compulsory for S.13 for maturity >1 year; no additional voluntary transmission foreseen | | F.4 | Loans | compulsory for S.13 vis-à-vis S.121, no additional voluntary transmission foreseen |

Table 29

Accrued-to-date pension entitlements in social insurance [^E0075] – three-yearly

Data shall be reported from reference year 2015 onwards at t+24 months after the reference period every three years.

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

The data for columns G and H are to comprise three datasets based on the actuarial calculations carried out for those pension schemes. The datasets are to reflect the outcomes of a sensitivity analysis with respect to the most important parameters of the calculations, as agreed by statisticians on the one hand, and experts in ageing populations working under the auspices of the Economic Policy Committee, on the other. The parameters to be used shall be clarified in accordance with Article 2(3) of this Regulation.

Such other non-defined contribution schemes, often described as hybrid schemes, have both a defined benefit and a defined contribution element.

Schemes organised by general government for its current and former employees.

These are non-autonomous defined benefit schemes the pension entitlements of which are recorded in the core national accounts.

Counterpart data for non-resident households will only be shown separately when pension relationships with the rest of the world are significant.

These supplements represent the return on members’ claims on pension schemes, both through investment income on defined contribution schemes’ assets and for defined benefit schemes through the unwinding of the discount rate applied.

A more detailed split of these positions has to be provided for columns G and H based on the model calculations carried out for these schemes.

[^E0001]: OJ L 130, 31.5.2000, p. 1.

[^E0002]: Regulation (EU) 2023/734 of the European Parliament and of the Council of 15 March 2023 amending Regulation (EU) No 549/2013 on the European system of national and regional accounts in the European Union and repealing 11 legal acts in the field of national accounts (OJ L 97, 5.4.2023, p. 1).

[^E0003]: OJ L 155, 7.6.1989, p. 9.

[^E0004]: OJ L 163, 23.6.2007, p. 17.

[^E0005]: Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (OJ L 310, 30.11.1996, p. 1).

[^E0006]: Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Revision 2 (OJ L 393, 30.12.2006, p. 1).

[^E0007]: Regulation (EC) No 451/2008 of the European Parliament and of the Council of 23 April 2008 establishing a new statistical classification of products by activity (CPA) (OJ L 145, 4.6.2008, p. 65).

[^E0012]: Eurostat, Eurostat Manual of Supply, Use and Input-Output Tables (2008 edition), 2008, (available on: http://epp.eurostat.ec.europa.eu).

[^E0013]: Eurostat, Handbook on prices and volume measures in national accounts, 2016.

[^E0014]: Regulation (EC) No 1445/2007 of the European Parliament and of the Council of 11 December 2007 establishing common rules for the provision of basic information on Purchasing Power Parities and for their calculation and dissemination (OJ L 336, 20.12.2007, p. 1).

[^E0015]: Eurostat-OECD, Eurostat-OECD Methodological manual on purchasing power parities, 2012.

[^E0017]: Commission Regulation (EC) 1897/2000 of 7 September 2000 implementing Council Regulation (EC) No 577/98 on the organisation of a labour force sample survey in the Community concerning the operational definition of unemployment (OJ L 228, 8.9.2000, p. 18).

[^E0020]: Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings (OJ L 374, 31.12.1991, p. 7).

[^E0029]: International Monetary Fund, Balance of Payments and International Investment Position Manual, Sixth Edition (BPM6), 2009, ISBN 978-1-58906-812-4 (available on http://www.imf.org).

[^E0030]: United Nations, International merchandise trade statistics: Concepts and definitions, 2010.

[^E0031]: United Nations, Eurostat, OECD, IMF, WTO et al., Manual on Statistics of International Trade in Services, 2011, (available on: http://unstats.un.org).

[^E0033]: This code is specific to European accounts. It is not mentioned in Chapter 23, 'Classifications', as Chapter 23 presents the codes to be used in the national accounts of the Member States whereas European institutions are recorded in the rest of the world sector.

[^E0034]: The ESA based total tax and social contributions revenue measure is consistent with that of the OECD Revenue Statistics, except for the recording of payable tax credits and of imputed social contributions. The ESA recording of taxes and social contributions is also harmonised with the IMF government finance statistics presentation, with some differences in breakdowns.

[^E0035]: Regulation (EC) No 138/2004 of the European Parliament and of the Council of 5 December 2003 on the economic accounts for agriculture in the Community (OJ L 33, 5.2.2004, p. 1).

[^E0036]: The handbook is published under the joint responsibility of the United Nations, the European Commission, the International Monetary Fund, the OECD and the World Bank.

[^E0037]: See e.g. Eurostat, Household Production and Consumption — Proposal for a Methodology of Household Satellite Accounts, 2003; J. Varjonen and K. Aalto, Household Production and Consumption in Finland — Household Satellite Account, Statistics Finland and the National Consumer Research Centre, 2006; S. Holloway, S. Short, S. Tamplin, Household Satellite Account, ONS London, 2002; J.S. Landefeld and S.H. McCulla, Accounting for nonmarket household production within a national accounts framework, Review of Income and Wealth, 2000.

[^E0038]: The ESSPROS dissemination timetable is defined in Regulation (EC) No 458/2007 of the European Parliament and of the Council of 25 April 2007 on the European system of integrated social protection statistics (ESSPROS) (OJ L 113, 30.4.2007, p. 3).

[^E0039]: See Eurostat, OECD, UNSD, UNWTO, Tourism Satellite Account: Recommended Methodological Framework, 2008.