TABLE 1 REVENUE CLASSIFICATION 1 REVENUE 11 Taxes 111 Taxes on income, profits, and capital gains 1111 Payable by individuals D51A Taxes on individual or household income D51C Taxes on holding gains (individuals) D51D Taxes on winnings from lotteries or gambling (indviduals) 1112 Payable by corporations and other enterprises D51B Taxes on the income of corporations D51C Taxes on holding gains (corporations) 1113 Unallocable D51C Taxes on holding gains (unallocable) D51E Other taxes on income n.e.c. 112 Taxes on payroll and workforce D29C Taxes on payroll and workforce (D29a on p. 440) 1 113 Taxes on property 1131 Recurrent taxes on immovable property D29A Recurrent taxes on land, buildings or other structures (immovable property) (D29b on p. 440) D59A Current taxes on capital (ownership and use of land and buildings) (D59.1a on p. 440) 1132 Recurrent taxes on net wealth D59A Current taxes on capital (net wealth) (D59.1b on p. 440) 1133 Estate, inheritance, and gift taxes D91A Taxes on capital transfers (D91b on p. 440) 1134 Taxes on financial and capital transactions D214C Taxes on financial and capital transactions 1135 Other nonrecurrent taxes on property D91B Capital taxes on levies (nonrecurrent) (D91a on p. 440) D91C Other capital taxes (nonrecurrent) 1136 Other recurrent taxes on property D29A Recurrent taxes on land, buildings or other structures (other than immovable property) (D29b on p. 440) D59F Other current taxes n.e.c. (D59.1c on p. 440) D91C Other capital taxes (recurrent) 114 Taxes on goods and services 1141 General taxes on goods and services 11411 Value added taxes D211 Value added type taxes D29G Under-compensation of VAT (flat rate system) 11412 Sales taxes D2122D General sales taxes (D2122a on p. 440) D214I General sales or turnover taxes (general sales taxes) (D214a on p. 440) 11413 Turnover and other general taxes on G&S D214I General sales or turnover taxes (turnover taxes) (D214a on p. 440) D59C Expenditure taxes (general expenditure taxes) (D59.2b on p. 440) 1142 Excises D2122C Excise taxes (D2122b on p. 440) D214A Excise taxes (D214b on p. 440) 1143 Profits of fiscal monopolies D214J Profits of fiscal monopolies (D214e on p. 440)
TABLE 1 REVENUE CLASSIFICATION 1144 Taxes on specific services D2122E Taxes on specific services (D2122c on p. 440) D.214E Taxes on entertainment D.214F Taxes on lotteries, gambling and betting D.214G Taxes on insurance premiums D.214H Taxes on specific services (D214c on p. 440) 1145 Taxes on use of goods and on permission to use goods 11451 Motor vehicles taxes D214D Car registration taxes D29B Taxes on the use of fixed assets or other activities (motor vehicles) (D29d on p. 440) D59D Payments by households for licences (motor vehicles) (D59.2c on p. 440) 11452 Other taxes on use of goods and on D29E Business and professional licences (D29c on p. 440) permission to use goods or perform activities D29B Taxes on the use of fixed assets or other activities (other than motor vehicles) (D29d on p. 440) D29F Taxes on pollution (emission & discharge) (D29f on p. 440) D59D Payments by households to obtain certain licences (other than motor vehicles) (D59.2c on p. 440) 1146 Other taxes on goods and services D214L Other taxes on products n.e.c. D29H Other taxes on production n.e.c. (D29i on p. 440) D59F Other current taxes (D59.2e on p. 440) 115 Taxes on international trade and transactions 1151 Customs and other import duties D2121 Import taxes D2122A Levies on imported agricultural products D2122B Monetary compensatory amounts on imports 1152 Taxes on exports D214K Export duties and monetary comp. amounts on exports 1153 Profits of export or import monopolies D2122F Profits of import monopolies (D2122D on p. 440) 1154 Exchange profits D214J Profits of fiscal monopolies (D214e on p. 440) 1155 Exchange taxes D214J Profits of fiscal monopolies (D214e on p. 440) 1156 Other taxes on international trade and D29D Taxes on international transactions (D29g on p. 440) transactions D59E Taxes on international transactions (D59.2d on p. 440) 116 Other taxes 1161 Paid solely by business D214B Stamp taxes (D29e on p. 440) D29F Taxes on pollution (not emission & discharge) (D29f on p. 440) 1162 Paid by other than business or unidentifiable D59B Poll taxes (D59.2a on p. 440) D59C Expenditure taxes (nongeneral expenditure taxes) (D59.2b on p. 440)
TABLE 1 REVENUE CLASSIFICATION 12 Social contributions 121 Social security contributions 1211 Employee contributions D6112 Employees' actual social contributions (social security part) 2 1212 Employer contributions D6111 Employers' actual social contributions (social security part) 2 1213 Self-employed or nonemployed contributions D6113 Social contributions by self- and non-employed persons (social security part) 2 1214 Unallocable contributions 122 Other social contributions 1221 Employee contributions D6112 Employees' social contributions (other than the social security part) 2 1222 Employer contributions D6111 Employers' actual social contribution (other than the social security part) 2 1223 Imputed contributions D612 Imputed social contribution (other than the social security part) 13 Grants 131 From foreign governments 1311 Current D74R Current international cooperation (only grants received from foreign governments) 1312 Capital D92R Investment grants (received from foreign governments) D99R Other capital transfers (received from foreign governments) 132 From international organizations 1321 Current D74R Current international cooperation (only grants received from international organizations) 1322 Capital D92R Investment grants (received from international organizations) D99R Other capital transfers (received from international organizations) 133 From general government units 1331 Current D73R Current transfers within general government 1332 Capital D92R Investment grants (received from other levels of government) D99R Other capital transfers (received from other levels of government)
TABLE 1 REVENUE CLASSIFICATION 14 Other revenue 141 Property income 1411 Interest D41R Interest 1412 Dividends D421R Dividends 1413 Withdrawals from income of quasi-corporations D422R Withdrawals from income of quasi-corporations 1414 Property income attributed to insurance policyholders D44R Property income attributed to insurance policy holders 1415 Rent D45R Rents 142 Sales of goods and services 1421 Sales by market establishments 1422 Administrative fees 1423 Incidental sales by nonmarket establishments 1424 Imputed sales of goods and services No detailed information on sales of goods and services seems to be available in the 95 143 Fines, penalties, and forfeits D75R Miscellaneous current transfers (only fines, penalties, anf forfeits under D.75R should be included) 144 Voluntary transfers other than grants 1441 Current D.3R Subsidies D75R Miscellaneous current transfers (fines, penalties, anf forfeits under D.75R should be excluded) 1442 Capital D91R Capital taxes (not classified as grants) D92R Investment grants (not classified as grants) D99R Other capital transfers (not classifed as grants) 145 Miscellaneous and unidentified revenue P2R Sales of used military and other goods D71R Non-life insurance premiums D72R Non-life insurance claims D75R Payments of compensation 1) Page 440 refers to Table 9, Detailed tax receipts by sector, in Annex B in the EC Council Regulation No. 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community. 2) In M 2001 all social contributions, actual and imputed, are recorded here, except the contributions to retirement schemes for government employees, which are recorded as incurrance of liabilities. In 95 all social contributions are recorded here. This means that the contributions to government employees' retirement schemes in 95 have to be separated from other schemes as well as other contributions to government employees' retirement schemes which should be recorded under 122 in M 2001.
TABLE 2 EXPENSE CLASSIFICATION 2 EXPENSE 21 Compensation of employees D.1 U 211 Wages and salaries D11U Wages and salaries (exclude wages and salaries related to construction of nonfinancial assets on own account) 2111 Wages and salaries in cash No distinction is made in the 95 accounting system between cash and kind payments. 2112 Wages and salaries in kind In the 95, wages and salaries, related to constuction of nonfinancial assets on own account, are included. 212 Social contributions D12U Employers' actual social contributions (exclude contributions related to construction of nonfinancial assets on own account) 2121 Actual social contributions D121U Employers' actual social contribution (exclude contributions related to construction of nonfinancial assets on own account) 2122 Imputed social contributions D122U Employers' imputed social contribution (exclude contributions related to construction of nonfinancial assets on own account) 22 Use of goods and services P2U Intermediate consumption (exclude Fisim and expenses on construction of nonfinancial assets on own account) 23 Consumption of fixed capital K1U Consumption of fixed capital (CFK is treated differently in M 2001 and 95) 24 Interest D41U Interest (FISIM is not subtracted from the interest costs in M 2001) 241 To nonresidents [D412U] Interest from other sectors (nonresidents part) 242 To residents other than general government units [D412U] Interest from other sectors (except nonresidents part) 243 To general government units [D411U] Interest from general government 25 Subsidies D3U Subsidies 251 To public corporations 2511 To nonfinancial corporations 2512 To financial corporations Subsidies in 95 are classified as subsidies on products and subsidies on production. In M 2001, subsidies are 252 To private enterprises classified according to the type of institutional units receiving them. 2521 To nonfinancial enterprises 2522 To financial enterprises 26 Grants 261 To foreign governments 2611 Current D74U Current international cooperation (only grants paid to foreign governments) 2612 Capital D92U Investment grants (paid to foreign governments) D99U Other capital transfers (paid to foreign governments) 262 To international organizations 2621 Current D74U Current international cooperation (only grants paid to international organization) 2622 Capital D92U Investment grants (paid to international organization) D99U Other capital transfers (paid to international organization) 263 To general government units 2631 Current D73U Current transfers within general government 2632 Capital D92U Investment grants (paid to other levels of government) D99U Other capital transfers (paid to other levels of government) - 90 -
TABLE 2 EXPENSE CLASSIFICATION 27 Social benefits 271 Social security benefits 2711 Social security benefits in cash D621U Social security benefits in cash 2712 Social security benefits in kind D6311U Social security benefits in kind D6312U Social security benefits in kind 272 Social assistance benefits 2721 Social assistance benefits in cash D624U Social assistance benefits in cash 2722 Social assistance benefits in kind D6313U Social assistance benefits in kind D.632U Transfers of individual non-market G&S (It's not clear why these items are marked in the Manual) 273 Employer social benefits 2731 Employer social benefits in cash D623 Unfunded employee social benefits 2732 Employer social benefits in kind Not available in 95!!! 28 Other expense 281 Property expense other than interest 2811 Dividends (public corporations only) Not actual for the General government sector 2812 Withdrawals from income of quasi-corporations (p.c.o.) Not actual for the General government sector 2813 Property expense attributed to insurance policyholders D44U Property income attributed to insurance policyholders 2814 Rent D45U Rent - 91-282 Miscellaneous other expense 2821 Other current expense D75U Miscellaneous current transfers D71U Non-life insurance claims D72U Non-life insurance premiums D29U Other taxes on production 2822 Other capital expense D91U Capital transfers (not classified as grants) D92U Investment grants (n.c. as grants) D99U Other capital transfers (not classifed as grants)
TABLE 3 CLASSIFICATION OF TRANSACTION ASSETS AND LIABILITIES 3 NET WORTH CHANGE DUE TO TRANSACTIONS (=31+32-33) 31 Nonfinancial assets 311 Fixed assets P511 Acquisitions less disposals of tangible fixed assets P512 Acquisitions less disposals of intangible fixed assets 3111 Buildings and structures 3112 Machinery and equipment 3113 Other fixed assets 312 Inventories P52U Changes in inventories 313 Valuables P53U Acquisitions less disposals of valuables 314 Nonproduced assets P513U Addition to the value of non-financial non-produced assets 3141 Land 3144 Intangible nonproduced assets 32 Financial assets Data on these categories are available for the stock measures, but are they available for transactions. Data on these categories are available for the stock measures, but are the available for transactions. 321 Domestic 3212 Currency and deposits F2U Currency and deposits (domestic part) 3213 Securities other than shares F33U Security other than shares (domestic part) 3214 Loans F4U Loans (domestic part) 3215 Shares and other equity F5U Shares and other equity (domestic part) 3216 Insurance technical reserves F6U Insurance technical reserves (domestic part) 3217 Financial derivatives F34U Financial derivatives (domestic part) 3218 Other accounts receivable F7U Other accounts receivable/payable (domestic part) 322 Foreign 3222 Currency and deposits F2U Currency and deposits (foreign part) 3223 Securities other than shares F33U Security other than shares (foreign part) 3224 Loans F4U Loans (foreign part) 3225 Shares and other equity F5U Shares and other equity (foreign part) 3226 Insurance technical reserves F6U Insurance technical reserves (foreign part) 3227 Financial derivatives F34U Financial derivatives (foreign part) 3228 Other accounts receivable F7U Other accounts receivable/payable (foreign part) 323 Monetary gold and SDRs F1U Monetary gold and SDRs 33 Liabilities 331 Domestic 3312 Currency and deposits F2R Currency and deposits (domestic part) 3313 Securities other than shares F33R Security other than shares (domestic part) 3314 Loans F4R Loans (domestic part) 3315 Shares and other equity (public corporations only) F5R Shares and other equity (domestic part) 3316 Insurance technical reserves F6R Insurance technical reserves (domestic part) 3317 Financial derivatives F34R Financial derivatives (domestic part) 3318 Other accounts payable F7R Other accounts receivable/payable (domestic part) 332 Foreign 3322 Currency and deposits F.2R Currency and deposits (foreign part) 3323 Securities other than shares F.33R Security other than shares (foreign part) 3324 Loans F.4R Loans (foreign part) 3325 Shares and other equity (public corporations only) F.5R Shares and other equity (foreign part) 3326 Insurance technical reserves F.6R Insurance technical reserves (foreign part) 3327 Financial derivatives F.34R Financial derivatives (foreign part) 3328 Other accounts payable F.7R Other accounts receivable/payable (foreign part)
TABLE 6 CLASSIFICATION OF STOCKS IN ASSETS AND LIABILITIES 6 NET WORTH CHANGE DUE TO TRANSACTIONS (=31+32-33) 61 Nonfinancial assets 611 Fixed assets AN1 Produced assets 6111 Buildings and structures AN1111 Dwellings AN1112 Other buildings and structures 6112 Machinery and equipment AN1113 Machinery and equipment 6113 Other fixed assets AN1114 Culitvated assets AN112 Intangible fixed assets 612 Inventories AN12 Inventories 613 Valuables AN13 Valuables 614 Nonproduced assets AN2 Non-produced assets 6141 Land AN211 Land 6144 Intangible nonproduced assets AN22 Intangible non-produced assets 62 Financial assets 621 Domestic 6212 Currency and deposits AF2 Currency and deposits (domestic part) 6213 Securities other than shares AF33 Security other than shares (domestic part) 6214 Loans AF4 Loans (domestic part) 6215 Shares and other equity AF5 Shares and other equity (domestic part) 6216 Insurance technical reserves AF6 Insurance technical reserves (domestic part) 6217 Financial derivatives AF34 Financial derivatives (domestic part) 6218 Other accounts receivable AF7 Other accounts receivable/payable (domestic part) 622 Foreign 6222 Currency and deposits AF2 Currency and deposits (foreign part) 6223 Securities other than shares AF33 Security other than shares (foreign part) 6224 Loans AF4 Loans (foreign part) 6225 Shares and other equity AF5 Shares and other equity (foreign part) 6226 Insurance technical reserves AF6 Insurance technical reserves (foreign part) 6227 Financial derivatives AF34 Financial derivatives (foreign part) 6228 Other accounts receivable AF7 Other accounts receivable/payable (foreign part) 623 Monetary gold and SDRs F1U Monetary gold and SDRs 63 Liabilities 631 Domestic 6312 Currency and deposits AF2 Currency and deposits (domestic part) 6313 Securities other than shares AF33 Security other than shares (domestic part) 6314 Loans AF4 Loans (domestic part) 6315 Shares and other equity (public corporations only) AF5 Shares and other equity (domestic part) 6316 Insurance technical reserves AF6 Insurance technical reserves (domestic part) 6317 Financial derivatives AF34 Financial derivatives (domestic part) 6318 Other accounts payable AF7 Other accounts receivable/payable (domestic part) 632 Foreign 6322 Currency and deposits AF2 Currency and deposits (foreign part) 6323 Securities other than shares AF33 Security other than shares (foreign part) 6324 Loans AF4 Loans (foreign part) 6325 Shares and other equity (public corporations only) AF5 Shares and other equity (foreign part) 6326 Insurance technical reserves AF6 Insurance technical reserves (foreign part) 6327 Financial derivatives AF34 Financial derivatives (foreign part) 6328 Other accounts payable AF7 Other accounts receivable/payable (foreign part)