LegalizeCommission Implementing Regulation (EU) 2024/1840 of 27 June 2024 amending Commission Implementing Regulations (EU) 2020/1197, (EU) 2022/918 and (EU) 2022/1092, as regards references to the statistical classification of economic activities NACE Revision 2 established by Regulation (EC) No 1893/2006 of the European Parliament and of the Council
This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.
For all activities except for activities of NACE 64, 65 and 66 it is the sum of:
- Net turnover,
± Change in stock of finished goods and work in progress,
± Change in stock of goods for resale,
- Income from product- or turnover-related subsidies and
- Capitalised output
- Purchases of goods and services purchased for resale.
Income from product- or turnover-related subsidies is any income originating from government assistance granted to and recognised as such by the statistical unit during the reference period.
Capitalised output is the total increase of all self-generated long-term assets, recognised as such by the statistical unit during the reference period.
For the activities of NACE L6411, the value of output is defined as other administrative expenses than staff costs plus fees and commission expenses plus staff costs plus depreciation of tangible and intangible fixed assets.
For the activities of NACE L6419 and L649, the value of output is defined as interest receivable and similar income minus Interest payable and similar charges plus Commissions receivable plus Income from shares and other variable-yield securities plus Net profit or net loss on financial operations plus Income from product or turnover related subsidies. For some activities of L6499, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating costs, if net turnover is not available the financial statements.
For the activities of NACE L642 and L643, the value of output is net turnover plus subsidies or government grants or can be approximated by the total operating cost, if net turnover is not available in the financial statements.
For the activities of NACE L6511, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interest minus value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Unrealised gains on investments plus Other technical income, net of reinsurance minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) plus/minus Changes in other technical provisions net of reinsurance (costs need to be subtracted, income should be added) plus/minus (If available) Changes in other technical provisions, reinsurers’ share (costs needs to be subtracted, income needs to be added) plus/minus (If available) Change in fund for future appropriations (costs should be subtracted, income should be added) minus Bonuses and rebates, net of reinsurance minus losses on the realisation of investments minus unrealised loss on investments plus other income.
For the activities of NACE L6512 and L652, the value of output is defined as Gross premiums earned plus Investment income minus Income from participating interests minus Value re-adjustments on investments plus Investment income of reinsurers on their share of the gross technical provisions of the enterprise plus Other technical income, net of reinsurance plus Other income minus Claims paid plus/minus Change in the provision for claims (increase needs to be subtracted, decrease needs to be added) minus Losses on the realisation on investments minus Bonuses and rebates, net amount plus/minus Change in the equalisation provision (costs should be subtracted, income need to be added) plus/minus Changes in other technical provisions, not shown under other headings (costs should be subtracted, income should be added).
For the activities of NACE L653, the value of output is defined as net turnover minus insurance premiums payable plus investment income plus other income plus insurance claims receivable minus total expenditure on pensions minus net change in technical provisions (increases in technical provisions are to be subtracted from value of output and decreases added). Alternatively, the value of output can be calculated as sum of costs.
For activities of NACE L66 for which net turnover is not available in the financial statements, the value of output is defined as interest receivable and similar income minus interest payable and similar charges plus commissions receivable plus income from shares and other variable-yield securities plus net profit or net loss on financial operations plus income from product or turnover related subsidies.
For the activities of NACE L66 for which net turnover is available in the financial statements, the value of output is defined as net turnover plus capitalised output plus income from product or turnover related subsidies.’.
ANNEX V
‘ANNEX
Technical specifications of data requirements for the topic “Global Value Chains” (GVC)
| Scope (GVC topic details) | Variable |
|---|---|
| (i) Business functions | (1) Number of employees and self-employed persons |
| (ii) Global Value Chains | (2) Number of enterprises purchasing goods from abroad |
| (ii) Global Value Chains | (3) Number of enterprises supplying goods abroad |
| (ii) Global Value Chains | (4) Number of enterprises purchasing services from abroad |
| (ii) Global Value Chains | (5) Number of enterprises supplying services abroad |
| (iii) International sourcing | (6) Number of enterprises carrying out international sourcing |
| (iii) International sourcing | (7) Number of jobs created in the enterprise as a result of international sourcing |
| (iii) International sourcing | (8) Number of jobs lost (or relocated abroad) as a result of international sourcing |
| (iii) International sourcing | (9) Number of enterprises having carried out or considered carrying out international sourcing |
| (iv) Events impacting GVC arrangements | (10) Number of active enterprises |
The variables (2), (3), (4) and (5) refer only to enterprises that report a value higher than EUR 100 000 for at least one type of purchased goods or services from abroad (variables (2) and (4)) or supplied goods or services abroad (variables (3) and (5)), in the final year of the reference period. The data should not be collected for those enterprises for which the aforementioned value is less than EUR 100 000 for the corresponding variable.
| Measurement unit | Absolute value |
|---|---|
| Statistical population | For all variables: Market producers of NACE Sections B to O with number of employees and self-employed persons greater than or equal to 50, in the last year of the reference period. |
| Breakdowns | Variable (1) Number of employees and self-employed persons: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by activity: — Aggregates of NACE sections: — Total: B + C + D + E + F + G + H + I + J + K + L + M + N + O (Industry, construction and business services) — B + C + D + E + F (Industry and construction) — G + H + I + J + K + L + M + N + O (Business services) 2. Breakdown by business function: — Total – Any business function — Core business functions — Support business functions — Production of goods — Transport, logistics and storage — Marketing, sales, and after-sales service — Information technology — Management and administration — Engineering and related technical services — Research and development — Other business functions 3. Breakdown by size class of number of employees and self-employed persons: To be provided only for: Total: B + C + D + E + F + G + H + I + J + K + L + M + N + O (Industry, construction and business services), and only for: Total – Any business function, Core business functions and Support business functions. — Total – 50 and more employees and self-employed persons — Medium-sized enterprises – 50-249 employees and self-employed persons — Large enterprises – 250 and more employees and self-employed persons Variable (2) Number of enterprises purchasing goods from abroad: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by activity — Same as for variable (1) 2. Breakdown by type of goods purchased — Raw materials that are used in your own production process — Components that form part of your own product — Machinery and other technical equipment used by your own company — Goods designed by your own company for resale on domestic or foreign markets — Goods designed by another company for resale on domestic or foreign markets — Other goods — Total 3. Breakdown by geographical area — Member States — European countries other than Member States — Non-European countries — Extra-EU (countries other than Member States) — Total Variable (3) Number of enterprises supplying goods abroad: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by activity — Same as for variable (1) 2. Breakdown by type of goods supplied — Raw materials that are used by your customers abroad in their own production process — Components that are used by your customers abroad as part of their own product — Machinery and other technical equipment used by your customers abroad — Final goods designed by your own company for resale — Final goods designed by another company for resale — Other goods — Total 3. Breakdown by geographical area — Same as for variable (2) Variable (4) Number of enterprises purchasing services from abroad and variable (5) Number of enterprises supplying services abroad: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by activity — Same as for variable (1) 2. Breakdown by type of services — Transport, logistics and storage — Marketing, sales, and after-sales — Information technology services — Management and administration — Engineering and related technical services — Research and development — Other types of services — Total 3. Breakdown by geographical area — Same as for variable (2) Variable (6) Number of enterprises carrying out international sourcing: A. Breakdown by activity and size class: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by activity — Same as for variable (1) To be provided for total size-class only (Total - 50 and more employees and self-employed persons): — NACE sections: B, C, D, E, F, G, H, I, J, K, L, M, N, O 2. Breakdown by size class of number of employees and self-employed persons — Same as for variable (1) B. Breakdown by business function and kind of business partner: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by business function — Same as for variable (1) 2. Breakdown by kind of business partner — Total - Any business partner — Outsourcing - Business partner outside the own enterprise group — Insourcing - Business partner within the own enterprise group C. Breakdown by business function and geographical area: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by business function — Same as for variable (1) 2. Breakdown by geographical area — Member States — Extra-EU (countries other than Member States) — UK — European countries other than Member States — China — India — Other Asian countries and Oceania — USA and Canada — Central and South America — Africa — Total Variable (7) number of jobs created in the enterprise as a result of international sourcing: A. Breakdown by activity — Same as for variable (1) B. Breakdown by business function — Same as for variable (1) C. Breakdown by high-skill job status — Total — High-skilled jobs — Not high-skilled jobs Variable (8) number of jobs lost (or relocated abroad) as a result of international sourcing: A. Breakdown by activity — Same as for variable (1) B. Breakdown by business function — Same as for variable (1) C. Breakdown by high-skill job status — Same as for variable (7) Variable (9) Number of enterprises having carried out or considered carrying out international sourcing: A. Breakdown by international sourcing motivation and importance factors: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by international sourcing motivation — Reduction of labour costs — Reduction of costs other than labour costs — Access to new markets — Lack of qualified labour in the resident country — Access to specialised knowledge/technologies — Improved quality or introduction of new products — Focus on core business — Reduced delivery times — Strategic decisions taken by the group head — Favourable regulation abroad affecting the enterprise, for example, less environmental regulation, favourable tax regime — Factors taking into account recent events and other topical factors (maximum three items). 2. Breakdown by importance of factors — Very important — Moderately important — Not important — Not applicable/Do not know B. Breakdown by international sourcing barriers and importance factors: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by international sourcing barriers — Legal or administrative barriers — Taxation issues — Tariffs and trade barriers — Access to finance or other financial constraints — Linguistic or cultural barriers — Proximity to existing clients in [resident country] needed — Difficulties in identifying potential/suitable providers abroad — Uncertainty of the quality of the products/services to be supplied abroad — Lack of qualified labour abroad — Concerns of the employees (including the trade unions) — Overall concerns of the sourcing operation exceeding expected benefits — Barriers and factors taking into account recent events and other topical barriers and factors (maximum three items). 2. Breakdown by importance of factors — Same as for variable (9), breakdown (A) Variable (10) Number of active enterprises: Data have to be provided as a combination of all breakdowns listed below. 1. Breakdown by events or issues with an impact on global value chains arrangements for the enterprise: — Topical events or issues affecting the acquisition of goods or access to services — Topical events or issues affecting the movement of goods and personnel abroad — Topical events or issues affecting the international sourcing and back-sourcing activities — Other topical events or issues affecting global value chains arrangements This breakdown focuses on topical events or issues which potentially impact global value chains arrangements, and cannot contain more than 15 items. 2. Breakdown by importance of factors — Same as for variable (9), breakdown (A) |
| Data transmission deadline | T + 21 months |
| First reference period using the specifications of this table | 2024-2026 |
| Simplifications and further specifications | 1 % rule 1 % rule may be applied. It is not necessary to compile variables under this Regulation if the contribution of the Member State for the number of enterprises with 50 or more employees and self-employed persons, at aggregated NACE level B-O, for the most recent reference year for which the data are available by T-18 months, is less than 1% of the EU total. Data collection The following enterprise data shall be collected or obtained from registers or other statistical or administrative data sources: — main economic activity of the enterprise, at the end of last year of the reference period, year T, — number of employees and self-employed persons, in the last year of the reference period, year T, and — information about participation to an enterprise group. Other data (such as the core business function of the enterprise) may also be collected or obtained from registers or other statistical or administrative data sources, instead of the GVC survey. Further definitions of variables, breakdowns as well as methodological recommendations are provided in the GVC compilers’ manual11 . |
’.
ANNEX VI
‘ANNEX I
Data to be transmitted
| Variables | As specified in Annex II |
| Measurement unit | As specified in Annex II |
| Statistical population | All enterprises with economic activity in NACE Sections B, C, D, E, H, J, K, L and Divisions 46, 71, 72 or 73 with 10 or more employees and self-employed persons in the reference period12 |
| Breakdowns | Data sets as specified in Annex II (variable breakdowns) and Annex III (enterprise breakdowns) |
| Use of approximations and Quality requirements | Statistical unit “enterprise” Where the reporting unit is part of an enterprise, Member States may use appropriate statistical methodology to produce, and transmit data to Eurostat, for the statistical unit “enterprise”. The methodology shall be described in the metadata and quality reporting. Coherence with national Business Register Member States shall assess the coherence between data collected and information that is available in national Business Register as referred to in Article 8(2) of Regulation (EU) 2019/2152 for, at least, the variables “Number of enterprises”, “Employees and self-employed persons in the enterprise”, “Total turnover of the enterprise”, and “Age of the enterprise”. Member States shall report the results of the assessment in the metadata and quality reporting. |
| Data transmission deadline | Final and validated data: T + 18 months after the reference year |
| First reference period using the specifications of this table | 2026 |
’
Pursuant to Annex II to Regulation (EU) 2019/2152 (Topic ‘Innovation’) the ‘reference period is the three-year period before the end of every even calendar year’, that is to say the time period consisting of the two years preceding the reference year and the reference year.
ANNEX VII
‘ANNEX III
Enterprise breakdowns
| Enterprise breakdown | Code | Enterprise breakdown categories |
|---|---|---|
| Detailed Activity: Economic activity (high level of detail), size class, innovation status | DA13 | Combined breakdown by economic activity (detailed), size class of number of employed persons (sum of employees and self-employed persons), and innovation status Activity breakdown: NACE aggregates of Sections and Divisions as well as Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, 10 + 11 + 12, 13 + 14 + 15, 16 + 17 + 18, 19 + 20 + 21, 22 + 23, 24 + 25, 26 + 27 + 28, 29 + 30, 31 + 32 + 33, D, E, 36 + 37; 38 + 39, 46 + H + J + K + L + 71 + 72 + 73, 46, H, 49 + 50 + 51, 52 + 53, J + K, 58 + 59 + 60, 61 + 62 + 63, L, 71, 72, 73, 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons) (only for B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, B, C, D, E, 46 + H + J + K + L + 71 + 72 + 73, 46, H, J + K, L, 71 + 72 + 73): Total, 10-49, 50-249, 250 or more employed persons Innovation status: All enterprises in the population (Total), Innovation active enterprises14, Not innovation active enterprises. |
| Innovation Core Concepts: Economic activity (low level of detail), size class, innovation profile | ICC | Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and innovation profile Activity breakdown: NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons): Total, 10-49, 50-249, 250 or more employed persons Innovation profiles breakdown: All enterprises in the population (Total), Innovation active enterprises (Profile I + Profile II + Profile III + Profile IV + Profile V), Not innovation active enterprises (Profile VI + Profile VII), Enterprises that have introduced an innovation (Profile I + Profile II + Profile III + Profile IV), Enterprises that have not introduced an innovation (Profile V + Profile VI + Profile VII), Enterprises with innovation capabilities (Profile I + Profile II + Profile III + Profile V), Enterprises without innovation capabilities (Profile IV + Profile VI + Profile VII), Enterprises with R & D activities (Profile IA + Profile IIA + Profile IIIA + Profile IVA + Profile VA), Enterprises without R & D activities (Profile IB + Profile IIB + Profile IIIB + Profile IVB + Profile VB + Profile VI + Profile VII), In-house product innovators with market novelties (Profile I), In-house product innovators without market novelties (Profile II), In-house business process innovators without product innovation (Profile III) (optional), Innovators that do not develop innovations themselves (Profile IV) (optional), Non-innovators with innovation activity (Profile V) (optional), Non-innovators without innovation activity but with potential to innovate (Profile VI), Non-innovators without innovation activity and without potential to innovate (Profile VII), |
| Special Groups of enterprises | SG | Combined breakdown by activity (low level of detail), size class of number of employed persons (sum of employees and self-employed persons), and kind of enterprise (innovation) Activity breakdown: NACE aggregates of Sections and Divisions: B + C + D + E + 46 + H + J + K + L + 71 + 72 + 73, B + C + D + E, 46 + H + J + K + L + 71 + 72 + 73 Size class breakdown by number of employed persons (sum of employees and self-employed persons): Total, 10-49, 50-249, 250 or more employed persons Kind of enterprise (innovation): All enterprises in the population, Enterprises with at least one good innovation, Enterprises with at least one service innovation, Enterprises with at least one product innovation (goods or services) that was not previously available to the market (“new to market”), Enterprises with at least one product innovation (goods or services) already previously available on the market “new to the firm”, Enterprises with at least one business process innovation (independent of kind of business process innovation), Enterprises with product innovation but no business process innovation, Enterprises with business process innovation but no product innovation, Enterprises with both product innovation and business process innovation, Enterprises contracting out R & D but with no R & D performed in-house, Enterprises with innovation activities (product innovation, business process innovation, completed, ongoing or abandoned innovation activities) but no in-house or contracting out R & D. |
’
Member States can also cover NACE Sections A, F, G, I on a voluntary basis.
Enterprises with product innovation, business process innovation, completed (but not leading to an implemented innovation during reference period), ongoing or abandoned innovation activities, in-house R & D or contracted-out R & D.
ELI: http://data.europa.eu/eli/reg_impl/2024/1840/oj
ISSN 1977-0677 (electronic edition)
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