NACE REV 2 Implementation in National Accounts

Transcription

1 EUROPEAN COMMISSION EUROSTAT Directorate C: National and European Accounts Eurostat C2/CN 679 NACE REV 2 Implementation in National Accounts Item 9 on the agenda of the Meeting of the Working Group on National Accounts Luxembourg, November 2008

2 EUROPEAN COMMISSION EUROSTAT Directorate C: National and European Accounts Unit C-2: National accounts - production NACE REV 2 Implementation in National Accounts 1. Introduction NACE Rev. 2 has been established by Regulation (EC) No 1893/2006. This regulation also caters for the implementation of the revised NACE in some statistical domains, while other domains, including National Accounts, would be regulated in separate legal acts. The issues concerning the implementation of NACE Rev. 2 in National Accounts have been discussed by the National Accounts Working Group at several meetings, the last time in May 2008 when Eurostat presented a first draft for the implementing regulation. The CMFB discussed the draft implementing regulation in its meeting in July The CMFB generally endorsed the proposal subject to the modifications suggested by Eurostat. The discussion highlighted also the need for backward series, the importance to avoid breaks in the series and to limit the impact of derogations. The draft of the implementing regulation presented to the CMFB incorporated some improvements linked to legal aspects, most of the suggestions made by the members of the NAWG in May 2008 and took into account, as much as possible, the needs for derogations informally expressed after the May 2009 meeting of the NAWG. The initial proposal for the draft regulation, as presented to the NAWG, has been reviewed with respect to the following aspects: The legal base referred to for introducing NACE Rev.2 in National Accounts has been changed to Regulation 2223/1996 (the ESA regulation) rather than Regulation 1893/2006 (the NACE Rev.2 regulation). The pre-amble has been changed accordingly. Translation of existing derogations that required an adaptation following the introduction of NACE Rev. 2. It is not intended to abrogate existing derogations with the NACE implementation. As far as existing derogations granted in regulation 2223/96, as 2

3 amended by regulation 1392/2007 (the Transmission Programme regulation), are still valid at the time of implementation of NACE Rev. 2 in 2011 or 2012 and where the NACE implementation regulation sets tighter requirements, Eurostat has explicitly introduced equivalent derogations into the implementation regulation. To ease the workload on Member States, Eurostat has proposed to further relax the requirements of the implementation regulation as follows: - Tables 10 and 12 (Regional Accounts): Only data referring to the year 2009 is to be supplied in 2011 using NACE Rev.2, all backdata required is postponed to the second step in For all variables related to employment and compensation of employees in tables 1 and 3, the length of backdata required is reduced to back to For table 22, the length of backdata required is reduced to back to Evidently, reduced obligations do not preclude earlier provision or provision of additional backward data on a voluntary basis. Eurostat hopes that, in the light of the above concessions, Member States will reassess their informal derogation requirements for the sake of a smooth and quick changeover to NACE Rev.2. In any case, requests for completely derogating the implementation of NACE Rev.2 to a later point in time contradict the very substance of the harmonisation exercise and are hence considered inacceptable. Tables for the breakdowns A*88 and P*88 have been added. On the issue of coding of industries at different levels of detail, Eurostat is of the opinion that - the implementation regulation shall not introduce codes that deviate from those used in the NACE regulation - the implementation regulation is not the right place to define, in a technical sense, the codes used in future data transmissions. In this light, the tables in the current draft only refer to the codes of NACE Rev.2 sections and divisions. All tables have a column indicating the sequential number of each entry in the respective level of breakdown. The revised version of the draft implementing regulation is presented in Annex I. 3

4 Eurostat invites the NAWG members: - to comment on the revised proposal for a draft regulation on the implementation of NACE Rev. 2 and CPA 2008 in National Accounts; - to verify the derogations that needed a reformulation in addition to the general provisions of the draft regulation, in particular for those Member States directly concerned. 4

5 ANNEX 1

6 COMMISSION OF THE EUROPEAN COMMUNITIES Brussels, [ ] COMMISSION REGULATION (EC) No /.. of [ ] amending Council Regulation (EC) No 2223/96 as regards adaptations following the revision of the statistical classification of economic activities NACE Revision 2 and the statistical classification of products by activity (CPA) in national accounts EN EN

7 COMMISSION REGULATION (EC) No /.. of [ ] amending Council Regulation (EC) No 2223/96 as regard adaptations following the revision of the statistical classification of economic activities NACE Revision 2 and the statistical classification of products by activity (CPA) in national accounts THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community 1, and in particular Article 2(2) and 3(2) thereof, Whereas: (1) The introduction of an updated classification system is central to the Commission's ongoing efforts to maintain the relevance of Community statistics, by taking into account technological developments and structural changes in the economy. (2) 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 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains 2 established a revised statistical classification of economic activities, called NACE Revision 2 (hereinafter referred to as 'NACE Rev. 2'). (3) 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) and repealing Council Regulation (EEC) No 3696/93 3 established a revised statistical classification of products by activity (hereinafter referred to as 'CPA 2008'). (4) Regulation (EC) No 2223/96 setting up the European System of Accounts 1995 (hereinafter referred to as 'ESA 95') provides a reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the requirements of the Community. (5) The establishment of a revised statistical classification of economic activities and a revised statistical classification of products by activity require adaptation of Regulation (EC) No 2223/96. (6) The Committee on Monetary, Financial and Balance of Payments Statistics (CMFB) set up by Council Decision 2006/856/EC 4 has been consulted. (7) The Statistical Programme Committee has been consulted, OJ L 310, , p. 1. OJ L 393, , p. 1. OJ L 145, , p. 65. OJ L 332, , p. 21. EN 2 EN

8 HAS ADOPTED THIS REGULATION: Article 1 Amendments to the ESA 95 Regulation (EC) No 2223/96 is hereby amended as follows: 1. The term 'NACE rev. 1' is replaced by 'NACE Rev. 2' throughout the text with the exception of paragraph 8.153; 2. In paragraph 2.34, 'division 70' is replaced by 'division 68'; 3. The text of footnote ( 1 ) to paragraph is replaced by 'NACE Rev. 2: Statistical Classification of Economic Activities in the European Community in accordance with 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 and amending Council Regulation (EEC) No 3037/90 as well as certain EC Regulations on specific statistical domains'; 4. In footnote ( 2 ) to paragraph 2.106, 'ISIC Rev. 3' is replaced by 'ISIC Rev. 4'; 5. The text of footnote ( 1 ) to paragraph is replaced by 'CPA: Statistical Classification of Products by Activity in accordance with 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) and repealing Council Regulation (EEC) No 3696/93'; 6. In Annex 7.1, the definition of 'Transport equipment (AN.11131)' is replaced by 'Equipment for moving people and objects. Examples include products other than parts included in CPA ( 1 ) divisions 29 and 30, such as motor vehicles, trailers and semitrailers, ships, railway and tramway locomotives and rolling stock, aircraft and spacecraft, and motorcycles, bicycles, etc.'; 7. In Annex 7.1, the definition for 'Other machinery and equipment (AN.11132)' is replaced by 'Machinery and equipment not elsewhere classified. Examples include products other than parts, installation, repair and maintenance services included in CPA groups 28.1, general purpose machinery; 28.2, other general purpose machinery; 28.3, agricultural and forestry machinery; 29.4, metal forming machinery and machine tools; 28.9 other special-purpose machinery; 26.2, computers and peripheral equipment; 26.3, communication equipment; 26.4 consumer electronics; 26.5 measuring, testing and navigating equipment; watches and clocks; 26.6 irradiation, electromedical and electrotherapeutic equipment; 26.7 optical instruments and photographic equipment; and in CPA division 27, electrical equipment. Other examples are products other than parts, installation, repair and maintenance services included in CPA sub-category , fuel elements (cartridges), non-irradiated, for nuclear reactors; in CPA division 31, furniture; in CPA groups 32.2, musical instruments; 32.3, sports goods; and 25.3, steam generators, except central heating hot water boilers'; 8. The text of footnote 1 to Annex 7.1 is replaced by 'Statistical Classification of Products by Activity (CPA)'; EN 3 EN

9 9. In Annex II paragraph 7, 'class 70.20' is replaced by 'class 68.20' and 'class 60.24' is replaced by 'class 49.41'; 10. In Annex II paragraph 11, 'class 65.21' is replaced by 'class 64.91'; 11. In Annex II paragraph 14, 'class 65.22' is replaced by 'class 64.92'; 12. In Annex III paragraph 14, 'class 75.30' is replaced by 'class 84.30'; 13. In Annex III paragraph 17, 'class 66.02' is replaced by 'class 65.30'; 14. In Annex III paragraph 32, 'class 66.01' is replaced by 'class 65.11'; 15. In Annex III paragraph 37, 'class 66.03' is replaced by 'class 65.12'; 16. In Annex III paragraph 41, 'class 67.20' is replaced by 'class 66.20'; 17. In Table 8.22, the table title 'INDUSTRIES (by NACE-sections)' is replaced by 'INDUSTRIES (by NACE rev. 1 sections)'. 18. In Annex IV, the section title 'REGROUPING AND CODING OF INDUSTRIES (A), PRODUCTS (P) AND INVESTMENTS (FIXED CAPITAL FORMATION) (PI)' is replaced by 'REGROUPING AND CODING OF INDUSTRIES (A*), PRODUCTS (P*) AND FIXED ASSETS (FIXED CAPITAL FORMATION) (AN)'. 19. In Annex IV, tables A60, A31, A17, A6 and A3 are replaced by tables A*64, A*38, A*21, A*10 and A*3 as specified in Annex I to this Regulation; 20. In Annex IV, tables P60, P31, P17, P6 and P3 are replaced by tables P*64, P*38, P*21, P*10 and P*3 as specified in Annex I to this Regulation; 21. In Annex IV, tables Pi3 and Pi6 are deleted. Tables AN_F6 and AN_F6 as specified in Annex I to this Regulation are inserted in their place. Article 2 Amendments to the ESA 95 transmission programme Annex B to Regulation (EC) No 2223/96 is hereby amended as follows: 1. 'A3' is replaced by 'A*3' throughout the text; 2. 'A6' is replaced by 'A*10' throughout the text; 3. 'A6 ' is replaced by 'A*10' throughout the text; 4. 'A17' is replaced by 'A*21' throughout the text; 5. 'A31' is replaced by 'A*38' throughout the text; 6. 'A60' is replaced by 'A*64' throughout the text; 7. In the table 'overview of the tables', 'A60 P60' for tables 15 and 16 and 'P60 P60' for tables 17, 18 and 19 are deleted; 8. 'n = 60' is replaced by 'n = 64' and 'm = 60' is replaced by 'm = 64' throughout the text; 9. In tables 16 and 17 the term 'Product (CPA)' is replaced by 'Product (P*64)', the term 'Industries (NACE A60)' is replaced by 'Industries (A*64)'. In tables 17, 18 and 19 the term 'Products' is replaced by 'Products (P*64)'. EN 4 EN

10 10. In the section "Derogations by Member State": - Bulgaria: Table 2.1 "Derogations for tables" the following reference to table 22 is deleted: 22 All variables Years 2005: first transmission in 2008 and replaced by Years : first transmission in 2010 Years : first transmission in 2011 Years : not to be 22 All variables Years 2005: first transmission in 2008 Years : first transmission in 2010 Years : not to be Bulgaria: Table 2.2 "Derogations for single variable/items in the tables" the following reference to table 10 is deleted: 10 Gross fixed capital formation (P.51) Years : first transmission in Years : first transmission in Years : first transmission in Years : not to be and replaced by 10 Gross fixed capital formation (P.51) Years : first transmission in Years : first transmission in Year 1999: first transmission in Years : not to be Greece: Table 7.2 "Derogations for single variable/items in the tables" the following reference to table 1 is deleted: 1 Employment - quarterly Years : first transmission in and replaced by 1 Employment quarterly totals Years : first transmission in Employment quarterly industry breakdown Years : not to be EN 5 EN

11 - France: Table 9.1 "Derogations for tables" the following reference to table 3 is deleted: 3 All variables: breakdown by industry A31, A60 and replaced by Years : first transmission in All variables excluding population, employment, compensation of employees: breakdown by industry A*38, A*64 Years : first transmission in 2012 Years : not to be Netherlands: Table 18.2 "Derogations for single variables/items in the tables" the following reference to table 1 is deleted: 1 Employed and selfemployed in resident production units: industry J to K and L to P, persons - annual and replaced by 1 Employed and selfemployed in resident production units: industry K to L and O to T, persons - annual Years : not to be Years : not to be Netherlands: Table 18.2 "Derogations for single variables/items in the tables" the following references to table 3 are deleted: 3 Current prices: Variables P.1, P.2, B1.G, D.29-D.39, for industries B, DC_DD, DI, DN Years : not to be Variables B.2N+B3.N for industries, B, CA_CB, DC_DD, DH_DI, DK_DN, DH, DO Years : not to be Previous year's prices and chain-linked volumes: VariablesB.1G for industries B, CA_CB, DB_DE, DH_DN, J_K, O_P Years not to be Variable K.1 for industries B, CA_CB, DC_DD, DH_DI, DK_DN, H_O Years not to be Current prices: Variables P.5, P.52, P.53 breakdown by industry Years not to be Variable P.51 for industries B, CA_CB, DC_DD, DI Years not to be EN 6 EN

12 3 Previous year's prices and chain-linked volumes: Variables P.5, P.52, P.53 Years not to be Variables P.5, P.52, P.53 breakdown by industry Years not to be Variable P.51 for industries B, CA_CB, DC_DD, DI Years not to be and replaced by 3 Current prices: Variables P.1, P.2, B1.G, D.29-D.39, for industries 03, 13-16, 23, 28 Years : not to be Variables B.2N+B3.N for industries, 03, 05-09, 13-16, 22-23, Years : not to be Previous year's prices and chain-linked volumes: VariablesB.1G for industries 03, 05-09, 13-17, 22-33, 64-68, Years not to be Variable K.1 for industries 03, 05-09, 13-16, 22-23, 27-32, Years not to be Current prices: Variables P.5, P.52, P.53 breakdown by industry Years not to be Variable P.51 for industries 03, 05-09, 13-16, 23 Years not to be Previous year's prices and chain-linked volumes: Variables P.5, P.52, P.53 Years not to be Variables P.5, P.52, P.53 breakdown by industry Years not to be Variable P.51 for industries 03, 05-09, 13-16, 23 Years not to be Sweden: Table 26.2 "Derogations for single variables/items in the tables" the term "Split of industries 50-52" is deleted and replaced by "Split of industries 45-47". EN 7 EN

13 Article 3 Timetable for the first data transmissions 1. The breakdowns A*3, A*10, A*21, A*38, A*64 derived from NACE Rev. 2 and P*3, P*10, P*21, P*38 and P*64 derived from CPA 2008 shall be used for all data due after 31 August 2011, with the exceptions listed in paragraph 2. Transmissions up to 31 August 2011 shall not use these new breakdowns. 2. Member States for which a derogation for data transmissions for tables 15 to 19 is granted up to 2011 or later in Regulation (EC) No 2223/1996 shall apply the breakdowns A3, A6, A17, A31, A60, P3, P6, P17, P31 and P60 for reference periods up to 2007 and the breakdowns A*3, A*10, A*21, A*38, A*64, P*3, P*10, P*21, P*38 and P*64 for reference periods from 2008 onwards, regardless of when the data transmission takes place. Article 4 Transmission of backdata 1. With the first transmission of tables under the ESA 95 transmission programme using NACE Rev. 2 or CPA 2008 due after 31 August 2011, data broken down by industry or product shall be supplied covering at least the following observation periods: Table 1: Table 3: Table 10: 2009 Table 12: 2009 Table 20: Table 22: 2000 (2000Q1 for quarterly data) onwards 2000 onwards 2000 onwards 2000 onwards Member States shall transmit annual data for table 1, together with the first transmission of table-1 quarterly for 2011Q2 and no later than 30 September With the first transmission of tables under the ESA 95 transmission programme using NACE Rev. 2 or CPA 2008 due after 31 August 2012, data broken down by industry or product shall be supplied covering at least the following observation periods: Table 1 (except variables listed under "Population, Employment, Compensation of employees"): 1990 (1990Q1 for quarterly data) onwards for Belgium, Denmark, Germany, Ireland, Greece, Spain, France, Italy, Luxembourg, the Netherlands, Austria, Portugal, Finland, Sweden, the United Kingdom, EN 8 EN

14 Table 3 Table 10: Table 12: 1995 (1995Q1 for quarterly data) onwards for Bulgaria, the Czech Republic, Estonia, Cyprus, Latvia, Lithuania, Hungary, Malta, Poland, Romania, Slovenia, Slovakia (except variables listed under "Employment and Compensation of employees"): 1995 onwards for A*10 and A* onwards 1999 onwards 3. For tables 15, 16, 17, 18 and 19, no backward data is requested for the breakdown by products according to the CPA Article 5 Entry into force 1. This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, [ ] For the Commission [ ] Member of the Commission EN 9 EN

15 A*3 ANNEX I NACE Rev. 2 aggregation levels for national accounts and regional accounts Seq. No. NACE Rev. 2 sections Description 1 A Agriculture, forestry and fishing 2 B, C, D, E and F 3 G, H, I, J, K, L, M, N, O, P, Q, R, S, T and U Mining and quarrying; manufacturing; electricity, gas, steam and air conditioning supply; water supply; sewerage, waste management and remediation activities construction Services EN 10 EN

16 A*10 Seq. No. NACE Rev. 2 sections Description 1 A Agriculture, forestry and fishing 2 B, C, D and E Mining and quarrying; manufacturing; electricity, gas, steam and air conditioning supply; water supply; sewerage, waste management and remediation activities 2a C Of which: manufacturing 3 F Construction 4 G, H and I Wholesale and retail trade; repair of motor vehicles and motorcycles; transportation and storage; accommodation and food service activities 5 J Information and communication 6 K Financial and insurance activities 7 L Real estate activities 8 M and N Professional, scientific and technical activities; administrative and support service activities 9 O, P, and Q Public administration and defence; compulsory social security; education; human health and social work activities 10 R, S, T and U Arts, entertainment, repair of household goods and other services EN 11 EN

17 A*21 Seq. No. NACE Rev. 2 section NACE Rev. 2 division Description 1 A 1-3 Agriculture, forestry and fishing 2 B 5-9 Mining and quarrying 3 C Manufacturing 4 D 35 Electricity, gas, steam and air conditioning supply 5 E Water supply; sewerage, waste management and remediation activities 6 F Construction 7 G Wholesale and retail trade; repair of motor vehicles and motorcycles 8 H Transportation and storage 9 I Accommodation and food service activities 10 J Information and communication 11 K Financial and insurance activities 12 L 68 Real estate activities 13 M Professional, scientific and technical activities 14 N Administrative and support service activities 15 O 84 Public administration and defence; compulsory social security 16 P 85 Education 17 Q Human health and social work activities 18 R Arts, entertainment and recreation 19 S Other service activities 20 T Activities of households as employers; undifferentiated goodsand services-producing activities of households for own use 21 U 99 Activities of extraterritorial organizations and bodies EN 12 EN

18 A*38 Seq. No. NACE Rev. 2 divisions Description Agriculture, forestry and fishing Mining and quarrying Manufacture of food products, beverages and tobacco products Manufacture of textiles, wearing apparel and leather products Manufacture of wood and paper products, and printing 6 19 Manufacture of coke and refined petroleum products 7 20 Manufacture of chemicals and chemical products 8 21 Manufacture of basic pharmaceutical products and pharmaceutical preparations Manufacture of rubber and plastics products, and other non-metallic mineral products Manufacture of basic metals and fabricated metal products, except machinery and equipment Manufacture of computer, electronic and optical products Manufacture of electrical equipment Manufacture of machinery and equipment n.e.c Manufacture of transport equipment Manufacture of furniture; other manufacturing; repair and installation of machinery and equipment Electricity, gas, steam and air-conditioning supply Water supply; sewerage, waste management and remediation activities Construction Wholesale and retail trade, repair of motor vehicles and motorcycles Transportation and storage Accommodation and food service activities Publishing, audiovisual and broadcasting activities Telecommunications EN 13 EN

19 Computer programming, consultancy and related activities; information service activities Financial and insurance activities Real estate activities 26a Of which: imputed rents of owner-occupied dwellings Legal and accounting activities; activities of head offices; management consultancy activities; architecture and engineering activities; technical testing and analysis Scientific research and development Advertising and market research; other professional, scientific and technical activities; veterinary activities Administrative and support service activities Public administration and defence; compulsory social security Education Human health activities Social work activities Arts, entertainment and recreation Other service activities Activities of households as employers of domestic personnel and undifferentiated goods and services production of households for own use Activities of extra-territorial organizations and bodies EN 14 EN

20 A*64 Seq. No. NACE Rev. 2 divisions Description 1 01 Crop and animal production, hunting and related service activities 2 02 Forestry and logging 3 03 Fishing and aquaculture Mining and quarrying Manufacture of food products, beverages and tobacco products Manufacture of textiles, wearing apparel and leather products 7 16 Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials 8 17 Manufacture of paper and paper products 9 18 Printing and reproduction of recorded media Manufacture of coke and refined petroleum products Manufacture of chemicals and chemical products Manufacture of basic pharmaceutical products and pharmaceutical preparations Manufacture of rubber and plastics products Manufacture of other non-metallic mineral products Manufacture of basic metals Manufacture of fabricated metal products, except machinery and equipment Manufacture of computer, electronic and optical products Manufacture of electrical equipment Manufacture of machinery and equipment n.e.c Manufacture of motor vehicles, trailers and semi-trailers Manufacture of other transport equipment EN 15 EN

21 Manufacture of furniture; other manufacturing Repair and installation of machinery and equipment Electricity, gas, steam and air conditioning supply Water collection, treatment and supply Sewerage; waste collection, treatment and disposal activities; materials recovery; remediation activities and other waste management services Construction Wholesale and retail trade and repair of motor vehicles and motorcycles Wholesale trade, except of motor vehicles and motorcycles Retail trade, except of motor vehicles and motorcycles Land transport and transport via pipelines Water transport Air transport Warehousing and support activities for transportation Postal and courier activities Accommodation; food and beverage service activities Publishing activities Motion picture, video and television programme production, sound recording and music publishing activities; programming and broadcasting activities Telecommunications Computer programming, consultancy and related activities; information service activities Financial service activities, except insurance and pension funding Insurance, reinsurance and pension funding, except compulsory social security Activities auxiliary to financial services and insurance activities EN 16 EN

22 44 68 Real estate activities 44a of which: imputed rents of owner-occupied dwellings Legal and accounting activities; activities of head offices; management consultancy activities Architecture and engineering activities; technical testing and analysis Scientific research and development Advertising and market research Other professional, scientific and technical activities; veterinary activities Rental and leasing activities Employment activities Travel agency, tour operator reservation service and related activities Security and investigation activities; services to buildings and landscape activities; office administrative, office support and other business support Public administration and defence; compulsory social security Education Human health activities Social work activities Creative, arts and entertainment activities; libraries, archives, museums and other cultural activities; gambling and betting activities Sports activities and amusement and recreation activities Activities of membership organisations Repair of computers and personal and household goods Other personal service activities Activities of households as employers of domestic personnel and undifferentiated goods and services production of households for own use Activities of extraterritorial organizations and bodies EN 17 EN

23 A*88 Seq. No. NACE Rev. 2 divisions Description 1 01 Crop and animal production, hunting and related service activities 2 02 Forestry and logging 3 03 Fishing and aquaculture 4 05 Mining of coal and lignite 5 06 Extraction of crude petroleum and natural gas 6 07 Mining of metal ores 7 08 Other mining and quarrying 8 09 Mining support service activities 9 10 Manufacture of food products Manufacture of beverages Manufacture of tobacco products Manufacture of textiles Manufacture of wearing apparel Manufacture of leather and related products Manufacture of wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials Manufacture of paper and paper products Printing and reproduction of recorded media Manufacture of coke and refined petroleum products Manufacture of chemicals and chemical products Manufacture of basic pharmaceutical products and pharmaceutical preparations Manufacture of rubber and plastic products EN 18 EN

24 22 23 Manufacture of other non-metallic mineral products Manufacture of basic metals Manufacture of fabricated metal products, except machinery and equipment Manufacture of computer, electronic and optical products Manufacture of electrical equipment Manufacture of machinery and equipment n.e.c Manufacture of motor vehicles, trailers and semi-trailers Manufacture of other transport equipment Manufacture of furniture Other manufacturing Repair and installation of machinery and equipment Electricity, gas, steam and air conditioning supply Water collection, treatment and supply Sewerage Waste collection, treatment and disposal activities; materials recovery Remediation activities and other waste management services Construction of buildings Civil engineering Specialised construction activities Wholesale and retail trade and repair of motor vehicles and motorcycles Wholesale trade, except of motor vehicles and motorcycles Retail trade, except of motor vehicles and motorcycles Land transport and transport via pipelines Water transport Air transport EN 19 EN

25 47 52 Warehousing and support activities for transportation Postal and courier activities Accommodation Food and beverage service activities Publishing activities Motion picture, video and television programme production, sound recording and music publishing activities Programming and broadcasting activities Telecommunications Computer programming, consultancy and related activities Information service activities Financial service activities, except insurance and pension funding Insurance, reinsurance and pension funding, except compulsory social security Activities auxiliary to financial services and insurance activities Real estate activities 60a of which: imputed rents of owner-occupied dwellings Legal and accounting activities Activities of head offices; management consultancy activities Architectural and engineering activities; technical testing and analysis Scientific research and development Advertising and market research Other professional, scientific and technical activities Veterinary activities Rental and leasing activities Employment activities EN 20 EN

26 70 79 Travel agency, tour operator reservation service and related activities Security and investigation activities Services to buildings and landscape activities Office administrative, office support and other business support activities Public administration and defence; compulsory social security Education Human health activities Residential care activities Social work activities without accommodation Creative, arts and entertainment activities Libraries, archives, museums and other cultural activities Gambling and betting activities Sports activities and amusement and recreation activities Activities of membership organisations Repair of computers and personal and household goods Other personal service activities Activities of households as employers of domestic personnel Undifferentiated goods- and services-producing activities of private households for own use Activities of extraterritorial organizations and bodies EN 21 EN

27 CPA 2008 aggregation levels for national accounts and regional accounts P*3 Seq. No. CPA 2008 sections Description 1 A Products of agriculture, forestry and fishing 2 B, C, D, E and F 3 G, H, I, J, K, L, M, N, O, P, Q, R, S, T and U Mining and quarrying; manufactured products; electricity, gas, water and waste management; constructions and construction work Services EN 22 EN

28 P*10 Seq. No. CPA 2008 sections Description 1 A Products of agriculture, forestry and fishing 2 B, C, D and E Mining and quarrying; manufactured products; electricity, gas, water and waste management 2a C Of which: manufactured products 3 F Constructions and construction work 4 G, H and I Wholesale and retail trade services; repair of motor vehicles and motorcycles services; transportation and storage services; accommodation and food services 5 J Information and communication services 6 K Financial and insurance services 7 L Real estate services 8 M and N Professional, scientific and technical services; administrative and support service services 9 O, P, and Q Public administration and defence services; compulsory social security services; education; human health and social work services 10 R, S, T and U Arts, entertainment and recreation services, repair of household goods and other services EN 23 EN

29 P*21 Seq. No. CPA 2008 section CPA 2008 division Description 1 A 1-3 Products of agriculture, forestry and fishing 2 B 5-9 Mining and quarrying 3 C Manufactured products 4 D 35 Electricity, gas, steam and air conditioning 5 E Water supply; sewerage, waste management and remediation services 6 F Constructions and construction works 7 G Wholesale and retail trade services; repair services of motor vehicles and motorcycles 8 H Transportation and storage services 9 I Accommodation and food services 10 J Information and communication services 11 K Financial and insurance services 12 L 68 Real estate services 13 M Professional, scientific and technical services 14 N Administrative and support services 15 O 84 Public administration and defence services; compulsory social security services 16 P 85 Education services 17 Q Human health and social work services 18 R Arts, entertainment and recreation services 19 S Other services 20 T Services of households as employers; undifferentiated goods and services produced by households for own use 21 U 99 Services provided by extraterritorial organizations and bodies EN 24 EN

30 P*38 Seq. No. CPA 2008 divisions Description Products of agriculture, forestry and fishing Mining and quarrying Food products, beverages and tobacco products Textiles, wearing apparel and leather products Wood and paper products, and printing services 6 19 Coke and refined petroleum products 7 20 Chemicals and chemical products 8 21 Basic pharmaceutical products and pharmaceutical preparations Rubber and plastics products, and other non-metallic mineral products Basic metals and fabricated metal products, except machinery and equipment Computer, electronic and optical products Electrical equipment Machinery and equipment n.e.c Transport equipment Furniture; other manufactured goods; repair and installation services of machinery and equipment Electricity, gas, steam and air-conditioning Water supply; sewerage, waste management and remediation services Constructions and construction works Wholesale and retail trade services; repair services of motor vehicles and motorcycles Transportation and storage services Accommodation and food services Publishing, audiovisual and broadcasting services Telecommunications services Computer programming, consultancy and related services; information services Financial and insurance services Real estate services EN 25 EN

31 26a Of which: imputed rents of owner-occupied dwellings Legal and accounting services; services of head offices; management consultancy services; architectural and engineering services; technical testing and analysis services Scientific research and development services Advertising and market research services; other professional, scientific and technical services; veterinary services Administrative and support services Public administration and defence services; compulsory social security services Education services Human health services Social work services Arts, entertainment and recreation services Other services Services of households as employers; undifferentiated goods and services produced by households for own use Services provided by extraterritorial organizations and bodies EN 26 EN

32 P*64 Seq. No. CPA 2008 divisions Description 1 01 Products of agriculture, hunting and related services 2 02 Products of forestry, logging and related services 3 03 Fish and other fishing products; aquaculture products; support services to fishing Mining and quarrying Food products; beverages; tobacco products Textiles; wearing apparel; leather and related products 7 16 Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials 8 17 Paper and paper products 9 18 Printing and recording services Coke and refined petroleum products Chemicals and chemical products Basic pharmaceutical products and pharmaceutical preparations Rubber and plastics products Other non-metallic mineral products Basic metals Fabricated metal products, except machinery and equipment Computer, electronic and optical products Electrical equipment Machinery and equipment n.e.c Motor vehicles, trailers and semi-trailers Other transport equipment Furniture; other manufactured goods EN 27 EN

33 23 33 Repair and installation services of machinery and equipment Electricity, gas, steam and air conditioning Natural water; water treatment and supply services Sewerage services; sewage sludge; waste collection, treatment and disposal services; materials recovery; remediation services and other waste management services Constructions and construction works Wholesale and retail trade and repair services of motor vehicles and motorcycles Wholesale trade services, except of motor vehicles and motorcycles Retail trade services, except of motor vehicles and motorcycles Land transport services and transport services via pipelines Water transport services Air transport services Warehousing and support services for transportation Postal and courier services Accommodation and food services Publishing services Motion picture, video and television programme production services, sound recording and music publishing; programming and broadcasting services Telecommunications services Computer programming, consultancy and related services; information services Financial services, except insurance and pension funding Insurance, reinsurance and pension funding services, except compulsory social security Services auxiliary to financial services and insurance services EN 28 EN

34 44 68 Real estate services 44a of which: imputed rents of owner-occupied dwellings Legal and accounting services; services of head offices; management consulting services Architecture and engineering services; technical testing and analysis services Scientific research and development services Advertising and market research services Other professional, scientific and technical services; veterinary services Rental and leasing services Employment services Travel agency, tour operator and other reservation services and related services Security and investigation services; services to buildings and landscape; office administrative, office support and other business support services Public administration and defence services; compulsory social security services Education services Human health services Residential care services; social work services without accommodation Creative, arts and entertainment services; library, archive, museum and other cultural services; gambling and betting services Sporting services and amusement and recreation services Services furnished by membership organisations Repair services of computers and personal and household goods Other personal services Services of households as employers of domestic personnel and undifferentiated goods and services produced by private households for own use EN 29 EN

35 64 99 Services provided by extraterritorial organizations and bodies EN 30 EN

36 P*88 Seq. No. CPA 2008 divisions Description 1 01 Products of agriculture, hunting and related services 2 02 Products of forestry, logging and related services 3 03 Fish and other fishing products; aquaculture products; support services to fishing 4 05 Coal and lignite 5 06 Crude petroleum and natural gas 6 07 Metal ores 7 08 Other mining and quarrying products 8 09 Mining support services 9 10 Food products Beverages Tobacco products Textiles Wearing apparel Leather and related products Wood and of products of wood and cork, except furniture; articles of straw and plaiting materials Paper and paper products Printing and recording services Coke and refined petroleum products Chemicals and chemical products Basic pharmaceutical products and pharmaceutical preparations Rubber and plastics products Other non-metallic mineral products Basic metals EN 31 EN

37 24 25 Fabricated metal products, except machinery and equipment Computer, electronic and optical products Electrical equipment Machinery and equipment n.e.c Motor vehicles, trailers and semi-trailers Other transport equipment Furniture Other manufactured goods Repair and installation services of machinery and equipment Electricity, gas, steam and air conditioning Natural water; water treatment and supply services Sewerage services; sewage sludge Waste collection, treatment and disposal services; materials recovery services Remediation services and other waste management services Buildings and building construction works Constructions and construction works for civil engineering Specialised construction works Wholesale and retail trade and repair services of motor vehicles and motorcycles Wholesale trade services, except of motor vehicles and motorcycles Retail trade services, except of motor vehicles and motorcycles Land transport services and transport services via pipelines Water transport services Air transport services EN 32 EN

38 47 52 Warehousing and support services for transportation Postal and courier services Accommodation services Food and beverage serving services Publishing services Motion picture, video and television programme production services, sound recording and music publishing Programming and broadcasting services Telecommunications services Computer programming, consultancy and related services Information services Financial services, except insurance and pension funding Insurance, reinsurance and pension funding services, except compulsory social security Services auxiliary to financial services and insurance services Real estate services 60a of which: imputed rents of owner-occupied dwellings Legal and accounting services Services of head offices; management consulting services Architectural and engineering services; technical testing and analysis services Scientific research and development services Advertising and market research services Other professional, scientific and technical services Veterinary services Rental and leasing services Employment services Travel agency, tour operator and other reservation services EN 33 EN

39 and related services Security and investigation services Services to buildings and landscape Office administrative, office support and other business support services Public administration and defence services; compulsory social security services Education services Human health services Residential care services Social work services without accommodation Creative, arts and entertainment services Library, archive, museum and other cultural services Gambling and betting services Sporting services and amusement and recreation services Services furnished by membership organisations Repair services of computers and personal and household goods Other personal services Services of households as employers of domestic personnel Undifferentiated goods and services produced by private households for own use Services provided by extraterritorial organizations and bodies EN 34 EN

40 AN_F6: Breakdown of fixed assets Asset category AN1111 AN1112 AN11131 AN11132 AN1114 AN112 Description dwellings other buildings and structures transport equipment other machinery and equipment cultivated assets intangible fixed assets AN_F6 : Breakdown of fixed assets Asset category AN1111 AN1112 AN11131 AN11132 of which: AN AN AN1114 AN112 of which: AN1122 Description dwellings other buildings and structures transport equipment other machinery and equipment office machinery and hardware radio, TV and communication equipment cultivated assets intangible fixed assets computer software EN 35 EN