circabc.europa.eu OR/Library/GNI... · Web view2. Annex 1 shows the two general reservations currently in force. These reservations concern the accuracy of Greek NA data for the

EUROPEAN COMMISSIONEUROSTAT

Directorate C: National Accounts; prices and key indicatorsUnit C-3: Statistics for administrative purposes

Eurostat/C3/GNIC/309– ENOrig: EN

31ST MEETING OF THE GNI COMMITTEE21-22 OCTOBER 2015LUXEMBOURG, BECH

ROOM QUETELET

STATE OF PLAY ON RESERVATIONS ON GNI

Point V-2 on the agenda

STATE OF PLAY ON RESERVATIONS ON GNI

1. This document summarises all the reservations that are currently in place concerning GNI data. In addition to informing the GNI Committee on the state of play, it also serves as a reporting tool to inform other stakeholders on the number of reservations per Member State, showing the years that are covered by them and the possible adjustments resulting from their lifting.

General reservations

2. Annex 1 shows the two general reservations currently in force. These reservations concern the accuracy of Greek NA data for the years 2008 and 2009, which had not been “finalised” by using the sources and methods that are normally used for the final estimates before the “freezing” deadline. On 5 August 2014 Greece has presented the finalised GNI Questionnaire data for 2008 and 2009, Eurostat has assessed this, including a direct verification visit, and will prepare technical opinions to lift these two general reservations.

Process specific reservations for 2010 and 2011

3. The GNI Committee agreed on the transmission in the 2014 GNI Questionnaires and Quality Reports of data for years 2002-2009 in ESA 95 and on the transmission of data for years 2010 onwards in ESA 2010 with transition to ESA95 GNI. In these circumstances, the verification of GNI, from year 2010 onwards, according to ESA 95, requires a preceding check on the data established according to ESA 2010. This check is to be based on the inventories of statistical sources and methods used by the Member States to compile their ESA 2010 GNI estimates. The ESA 2010 GNI Inventories will become available only in 2016. The Commission therefore placed a process-specific reservation reserving its position as to the accuracy of all of the EU-27 Member States’ national accounts relating to the year 2010 in order to ensure that the GNI-based own resource contribution from the respective EU-27 Member State is determined correctly. This situation is also valid for the 2015 GNI Questionnaires and Quality Reports. Therefore, the Commission placed a process-specific reservation also for 2011. For 2012 a process-specific reservation will be placed before end September 2016.

GNP reservations 1995-2001

4. Annex 2 shows the last GNP reservation currently in force. The reservation (7) for Greece, relating to the transition between GDP (ESA95) and GNP (ESA79), is still in place. At the GNI follow-up mission to Greece in June 2013, ELSTAT presented further information on the remaining open points on consumption of fixed capital and FISIM. The relevant data on the transition item FISIM were included in the 2013 GNI Questionnaire, and additional information on consumption of fixed capital has been presented on 30 April 2014. When drafting the technical opinion, a data error has been

2

detected. The correction has been included in the 2015 GNP Questionnaire. Eurostat will now finalise the technical opinion to lift this GNP reservation for Greece.

GNI reservations 2002-2010

5. The verification of the sources and methods to calculate GNI is primarily based on GNI Inventories1, as well as on GNI information visits to the countries by the Commission and subsequent information provided by the countries.

6. In January 2012, the Commission notified the EU-25 Member States that it reserved its position as to the accuracy of GNI on country specific issues and on transversal issues, which are specific issues that are the same for all Member States. In January 2013, the Commission notified Bulgaria and Romania that it reserved its position as to the accuracy of GNI on country specific issues and on transversal issues, which are specific issues that are the same for all Member States. Detailed information can be found in Annex 3. In September 2013, two more country specific reservations were placed, one for Austria and one for United Kingdom. The reservation for Austria was following the Excessive Deficit Procedure (EDP) dialog visit for Austria. The reservation for the United Kingdom was following a recent audit carried out by the European Court of Auditors. Details can be found in Annex 3. In August and September 2013, the Commission notified EU-27 Member States that it reserved its position on two additional transversal issues. More information can be found in Annex 4.

7. Explanations of the Commission’s concerns on reservations were provided with the notification letters. The countries were asked to transmit to the Commission by 22 September 2014, except for the new specific reservation for the United Kingdom, which has 22 September 2016 as deadline, the changes to GNI estimates required as a result of the country specific points notified, or any additional methodological information showing clearly that the points are no longer relevant.

8. Annex 3 provides an overview on the country specific GNI reservations and the years of their application and on the progress made until now. In 2012-2015, the Member States have notified to Eurostat revision impacts due to their work on their specific reservations or have provided additional information on these issues or have contacted Eurostat for further clarification (for more detail, see documents GNIC/308 A and B). The revision impacts and information provided has been or is being assessed and many of the country specific GNI reservations have therefore now been lifted or are in the process of being lifted; the others are found to have been addressed as agreed in the exchange between Eurostat and the country in question before the official transmission in September 2015, while others still are currently being assessed. Annex 3 provides the details.

1 Most Member States had to send updated or new GNI Inventories by 31 December 2006. Sweden had to send its updated inventory by 31 December 2007 and Bulgaria and Romania had to send their new inventories by end 2009.

3

9. Eight transversal reservations relate to: I. The treatment of cross-border property income, II. The calculation and allocation of financial intermediation services indirectly measured (FISIM), III. The treatment of entities with little or no physical presence, IV. The treatment of car scrap schemes, V. The treatment of cooperative dwellings, VI. The inclusion of illegal activities in national accounts, VII. The recording of the vehicle registration tax and VIII. The calculation of IC for actual and imputed rentals in the estimation of the production of housing services. They cover the years 2002-2010, except for the reservation on FISIM which covers the year 2010 only and the reservation on the recording of the vehicle registration tax and the reservation on the calculation of IC for actual and imputed rentals which cover the years 2009 and 2010 only.

10. The transversal issues call for a detailed comparative analysis of the solutions adopted by Member States. Recommendations for the treatment of car scrap schemes (GNIC/232) and the treatment of cooperative dwellings (GNIC/231) were agreed on by the GNIC in its meeting in July 2012, as were recommendations for the illegal prostitution and the production and trafficking of drugs (GNIC/230). Smuggling was dealt with by the GNIC in October 2012 (GNIC/240). FISIM (GNIC/244) and treatment of entities with little or no physical presence (GNIC/243) was also discussed in the same meeting.

11. After analysis and bilateral exchange with the Member States, some of the transversal GNI reservations had been lifted for individual Member States prior to the submission of the 2015 GNI Questionnaires and Quality reports. The Member States addressed all of their outstanding ESA 95 relevant transversal reservations with the 2015 submission; they are currently being assessed. Annex 4 provides more information on the progress made until now.

12. Regarding the issue of the treatment of cross-border property income, the Member States have submitted the replies to the initial and follow-up questions. The results have been assessed by Eurostat and technical opinions to lift these reservations are being prepared for most countries. For the reservation on the calculation and allocation of financial intermediation services indirectly measured (FISIM) the cross country analysis has been finalised and the reservation has been lifted for some countries; for many other countries technical opinions to lift these reservations are being prepared; however some countries did not yet fully addressed this reservation. For the reservations on the treatment of entities with little or no physical presence; and the treatment of cooperative dwellings, the cross country analyses have been finalised and these reservations have been lifted for many countries and for most others, technical opinions are currently being prepared. The transversal reservation on the treatment of car scrap schemes has been lifted for all Member States. The transversal reservations on the recording of the vehicle registration tax have been lifted for many countries and for the other countries technical opinions are being prepared. Regarding the issue of the inclusion of illegal activities in National Accounts, as of the 22nd September 2014 all Member States now include estimates for these activities, the open points are being closed and the technical opinions to lift these reservations are being prepared for all Member States. Regarding the issue of the calculation of IC for actual and imputed rentals, Eurostat assessment is now completed for almost all Member States and the technical opinions will be prepared. In very few cases, the assessment is not yet finalised. More information can be found in annex 4.

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13. If Eurostat considers that a reservation has been adequately addressed, it will send a technical opinion to DG Budget, which may notify to the Permanent Representative of the concerned Member State that the reservation is lifted. Finally, Eurostat sends a copy of the official letter to the National Statistical Institute of the Member State concerned.

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ANNEX 1:

STATE OF PLAY ON GENERAL RESERVATIONS, STATUS 30/09/15

Country Reservations Years of application

Revisions introduced in

GNP/GNI questionnaire

and/or additional

information provided

with Quality Report

Reservation lifted Follow-up

Greece (1) General reservation on GNI data, introduced September 2012 2008 2014 Technical opinion on lifting of reservations 1-2 is being prepared.

(2) General reservation on GNI data, introduced September 2013 2009 2014

ANNEX 2:

STATE OF PLAY ON GNP RESERVATIONS OF GREECE 1995-2001, STATUS 30/09/15



GNP/GNI questionnaire

and/or additional information

provided with Quality Report

Reservation lifted Follow-up

Greece (1) Estimates for the small business strata in the manufacturing branches need to be based on new data sources

1995-2001 2006-2008 06/07/2009

(2) Estimates for the construction industry need to be re-benchmarked and should take into account direct data sources for the construction industry

1995-2001 2006-2008 06/07/2009

(3) Estimates for wholesale and retail trade, hotel and restaurants, and other land passenger transport (tourist buses) and travel agencies need to be re-benchmarked using recent data sources

1995-2001 2006-2008 06/07/2009

(4) Estimates for dwelling services need to be re-benchmarked on the basis of the recent housing census and household budget survey

2000-2001 2006-2008 06/07/2009

(5) Estimates for activities especially within NACE K, M, N and O need to be cross-checked and if necessary revised with the use of recent and more direct data sources

1995-2001 2006-2008 06/07/2009

(6) The present estimates for final consumption expenditure of non-profit institutions serving households need to be reviewed and revised when necessary

1995-2001 2006-2008 06/07/2009

(7) The calculation of the transition between GDP (ESA95) and GNP (ESA79) needs to be reviewed

1995-2001 2005 (partially)/ 2006-2008, 2013,

2014, 2015

Technical opinion on lifting of reservation 7 is being prepared.

7

ANNEX 3:STATE OF PLAY ON GNI RESERVATIONS, STATUS 30/09/15



GNI questionnaire

and/or additional

information provided with

Quality Report

Reservations lifted

Follow-up

Belgium (1) The balancing of the supply and use table for construction needs to be updated with new estimates of the hidden economy in order to improve the quality of the estimates for construction.

2002-2010 2014 Technical opinion on lifting of reservations 1-3 is being prepared.

(2) In activities other than construction, the coefficients used to determine the adjustments for exhaustiveness need to be re-examined and updated if necessary.

2002-2010 2014

(3) The revision of foreign trade statistics and their use in national accounts need to be further analysed, especially the treatment of the activities of fiscal representatives.

2002-2010 Previously provided by

emailBulgaria (1) A review of the methods to ensure exhaustiveness has to be carried out with a

view to validating and complementing the applied exhaustiveness adjustments.

(2) A review of the methods used to calculate output and intermediate consumptionin dwelling services has to be carried out. Improvements to the "stratificationmethod" used in the calculation of output need to be made, especially with regardto the price element of the stratification model. The estimates of intermediateconsumption should be revised whereas the minor repairs by owner occupiers of akind typically carried out by tenants should be separately identified and recordedas Household Final Consumption Expenditure.

(3) Improvements need to be made in the estimation of consumption of fixed capital

2007-2010

2007-2010

2007-2010

2014, 2015

2014, 2015

2014, 2015

Technical opinion on lifting of reservation 6 is being prepared.

Reservations 2, 4, 7 and 8 are ready for technical opinions.

8



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

by means of the Perpetual Inventory Method (PIM). In particular the PIM modelshould also cover Non-Profit Institutions Serving Households and includeintangible fixed assets. The treatment of roads in PIM should be aligned to therecommendations of the GNP Committee on the consumption of fixed capital onroads, bridges etc.

(4) The estimates of own account Gross Fixed Capital Formation (GFCF) need to bereviewed due to possible application of an incorrect formula used in thecalculation of a mark-up for net operating surplus. Own-account production ofsoftware by financial corporations needs to be estimated.

(5) The coverage of entertainment, literary and artistic originals in the calculation ofoutput and GFCF should be extended to include estimations for books, musicalworks and artistic originals.

(6) An alternative method for estimating output and intermediate consumption inconstruction services should be developed to allow for regular cross-checks withthe main method based on the annual statistical reports of constructionenterprises. Improvements need to be made in the estimation of own-accountconstruction.

(7) Improvements need to be made in the estimation of compensation of employeesto and from the rest of the world.

(8) Further clarifications are required in order to assess if there is a need foradditional specific improvements of the calculations for the followingcomponents:

2007-2010

2007-2010

2007-2010

2007-2010

2007-2010

2014, 2015

2014

2014

2014, 2015

2014, 2015

12/06/2015

Reservations 1 and 3 have been addressed as agreed.

9



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

- output, its allocation to users and intermediate consumption in financialintermediation (excluding FISIM);- components of the expenditure approach to Gross Domestic Product;- taxes and subsidies (and borderline cases).

Czech Republic

(1) The sources and methods used for the calculation of dwelling services need to be reviewed in order to assess the related national accounts estimates.

2004-2010 2011, 2014 Technical opinion on lifting of reservation 1 is being prepared.

(2) The sources and methods used for the calculation of tips need to be reviewed in order to assess the related national accounts 2010 estimates.

2004-2010 2011 21/03/2014

Denmark (1) Following the discontinuation of the survey on rents for community housing, the estimation of dwelling services needs to be based on a new annual source and the issue of the continuity of the series needs to be investigated.


Germany (1) The estimation of dwelling services needs to be based on more recent benchmark data. 2002-2010 2014 Technical opinion on lifting of reservation 1 is being prepared.

10



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(2) Further investigation is needed in order to check that gross fixed capital formation in film originals and originals in radio and TV stock programmes is exhaustively recorded including any major production for own final use and that the value of these originals is measured in accordance with the recommendations of the GNI Committee.

2002-2010 2014 04/06/2015

Estonia (1) Estonia must improve calculations of consumption of fixed capital (CFC) for roads, bridges etc. in the following ways, in accordance with the GNI Committee recommendation (GNIC/011/Rev. 1): a) Separate roads and bridges from other structures; b) Introduce a central average lifetime estimate of 55 years for roads, bridges etc. or justify the lifetime of 35 years currently used.

2004-2010 2014 Technical opinion on lifting of reservations 1 and 2 is being prepared.

(2) Estonia must develop estimates for investments in entertainment, literary and artistic originals for all institutional sectors, and include them in its national accounts.

2004-2010 2014

Ireland (1) Losses incurred by self-employed persons need to be estimated and included in the national accounts data for mixed income.

2002 to 2006, 2010

2012 08/08/2013

Greece (1) The use of the Structural Business Survey (SBS) and of employment data in the production approach needs to be reviewed and the national accounts data need to be revised if appropriate.

2002-2010 2014, 2015 1-8: figures and documenta-tion is currently being assessed.

(2) The use of Households Budget Surveys (HBS) data in the expenditure approach needs to be reviewed and the results need to be revised if appropriate.

2002-2010 2014, 2015

(3) The estimates for Gross Fixed Capital Formation (GFCF) in construction and for the industry of construction in the production approach need to be reviewed and the results need to be revised if

2002-2010 2014, 2015

11



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

appropriate.

(4) The estimates of the value added of the general government sector need to be reviewed in relation to the use of more recent administrative sources.

2002-2010 2014, 2015

(5) The estimates for Non Profit Institutions Serving Households (NPISH) need to be based on more recent and complete sources.

2002-2010 2014, 2015

(6) The use of Balance of Payments (BoP) data for ships and maritime transport needs to be reviewed and the results need to be revised if appropriate.

2002-2010 2014, 2015

(7) The estimates for dwelling services need to be reviewed and the results need to be revised if appropriate.

2002-2010 2014, 2015

(8) Further clarifications and documentation need to be provided on a number of specific points in order to assess if there is a need for additional specific improvements of the calculations.

2002-2010 2014, 2015

Spain (1) The values of small tools which are considered either as intermediate consumption or as gross fixed capital formation based on the annual SBS survey must be estimated. Clarifications need to be provided whether and how the distinction between intermediate consumption and gross fixed capital formation is made with respect to small devices. In view of the results from this work the national accounts figures need to be revised if appropriate.

2002-2010 2014 Technical opinion on lifting of reservations 1-3 is being prepared.

(2) The sources and methods applied for the calculation of the compensation of employees used for the transition from GDP to GNI need to be reviewed and clarification provided. In view of the results from this work the national accounts figures need to be revised if appropriate.

2002-2010 2014

12



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(3) The sources and methods applied for the calculation of subsidies and capital transfers from EU-Institutions and the results need to be reviewed and clarification provided.

2002-2010 2014

France (1) The revised estimates based on the new Balance of Payments data need to be reviewed and assessed in relation to their incorporation into the national accounts. In view of the results from this work, the national accounts data need to be revised if appropriate.

2002-2010 2011, 2014, 2015

Technical opinion on lifting of reservations 1 and 2 is being prepared.

(2) The new sources used for the estimation of the output of friendly societies led to a significant revision of this component and need to be reviewed and assessed.

2002-2010 2011, 2014

Italy (1) An allowance for net operating surplus must be added to estimates of work in progress based on the data coming from the Structural Business Survey.

2002-2010 2014 Technical opinion on lifting of reservation 1-3 is being prepared.

(2) The holding gains or losses must be eliminated in the calculation of changes in inventories. 2002-2010 2014

(3) The rent on land must be excluded from intermediate consumption calculated on the basis of the results of the SBS.

2002-2010 2014

Cyprus (1) VAT fraud without complicity needs to be estimated and included in the GDP and GNI calculations.

2004-2010 2014 Technical opinion on lifting of reservation 1 is being

13



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

prepared.

Reservations 3 and 4 are ready for technical opinions.

(2) The estimates of the own-account production of film, TV and radio programs must be reviewed in order to include a mark-up for operating surplus.

2004-2010 2014 08/06/2015

(3) The data on royalties must be used for the valuation of literary and artistic originals in accordance with the related GNIC recommendation (GNIC/022).

2004-2010 2014, 2015

(4) The estimates of the own-account production of software must be reviewed in order to include a mark-up for operating surplus and to take into account the labour input method in accordance with the related GNIC recommendation (GNIC/015).

2004-2010 2014, 2015

(5) The treatment of taxes and subsidies on products and production must be clarified, based in particular on the assessment of the new information available. In view of the results from this work, the national accounts data need to be revised if appropriate.

2004-2010 2014 08/06/2015

14



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

Latvia (1) The recording and the valuation of own account production need to be reviewed and the national accounts data improved with respect to the points explained below.

2004-2010, if not

specified otherwise in explanations

2014 Technical opinion on lifting of reservations 2,3 and 5-7 is being prepared. Reservation 4 is ready for technical opinion.1, 8, 9 and 10: the new figures and documenta-tion is currently being assessed.

(2) Transfer costs for existing dwellings need to be estimated and included in the national accounts data.

2004-2010 2014

(3) The estimates for consumption of fixed capital of general government and non-profit institutions serving households need to be improved.

2004-2010 2014

(4) Further clarification on the classification of non-profit institutions to the sector of non-financial corporations' or the sector of non-profit institutions serving households needs to be provided. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

2004-2010 2015

(5) The treatment of entertainment, literary and artistic originals needs to be clarified and the national accounts estimates improved, if appropriate.

2004-2010 2014

(6) The estimates of intermediate consumption of non-life insurance services need to be improved. 2004-2010 2014

(7) The treatment of software needs to be clarified and the national accounts estimates improved, if appropriate.

2004-2010 2014

(8) Several issues relating to the exhaustiveness of national accounts need to be clarified. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

2004-2010 2014

(9) A balancing procedure of the data and estimates of the production side and of the expenditure side 2004-2010 2014

15



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

needs to be further developed. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

(10) Further clarifications are required on several aspects of the sources and methods used in order to assess if there is a need for additional specific improvements of the calculations.

2004-2010 2015

Lithuania (1) Supply and use tables need to be fully integrated in Lithuanian national accounts. In view of the results from this work the national accounts figures need to be revised if appropriate.

2004-2010 2012, 2013 23/04/2014

(2) The sources and methods applied for the estimates of entertainment, literary and artistic originals need to be reviewed and clarifications provided. In view of the results from this work the national accounts figures need to be revised if appropriate.

2004-2010 2014 Technical opinion on lifting of reservation 2 is being prepared.

Luxembourg (1) Luxembourg makes an upward adjustment of 15% to cover undeclared labour and own account work of households in construction. This estimate needs to be reviewed and updated. In view of the results from this work the national accounts figures need to be revised if appropriate.

2002-2010 2012 05/08/2013 Technical opinion on lifting of reservation 2 is being prepared .

(2) Concerning households' own-account construction of dwellings as well as repairs and improvements to dwellings, Luxembourg is asked to provide clarifications and to investigate the possibilities for improvements in data collection.

2002-2010 2014

Hungary (1) The coverage and valuation of own-account GFCF need to be reviewed. In view of the results from this work, the national accounts data need to be revised if appropriate.

2004-2010 2014, 2015 Technical opinion on lifting of reservation (2) The estimates for originals need to be improved. 2004-2010 2014, 2015

16



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

1,2,8 and 10 is being prepared.

(3) The treatment of recyclable waste needs to be clarified and corrected if necessary. 2004-2010 23/04/2014

(4) The calculations for value-added of insurance, pension funds and of financial intermediation need to be reviewed and the results need to be revised if appropriate.

2004-2010 2014 17/06/2015

(5) Holding gains and losses need to be properly estimated and excluded from changes in inventories and trade margins.

2004-2010 2014 17/06/2015

(6) The estimates for the value added of sole proprietors in the Households sector need to be reviewed and the results need to be revised if appropriate. In this context, the consistency with final consumption estimates of households needs to be confirmed.

2004-2010 2014 17/06/2015

(7) The cross-validation of the production approach with the expenditure approach needs to be reviewed in the context of the integration of supply and use tables (SUT) for 2008, which was achieved in 2011, and the results need to be revised if appropriate.

2004-2010 2014 17/06/2015

(8) The methods to ensure exhaustiveness need to be reviewed in the context of the integration of supply and use tables (SUT) for 2008, which was achieved in 2011, and the results need to be revised if appropriate.

2004-2010 2014, 2015

(9) The estimates for consumption of fixed capital (CFC) in roads, bridges, etc. need to be reviewed. In view of the results from this work, the national accounts data need to be revised if appropriate

2004-2010 2014 17/06/2015

(10) Further clarifications are required for a number of identified activities in order to assess if there is a need for additional specific improvements of the calculations.

2004-2010 2014, 2015

17



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

Malta (1) Small durable tools which do not exceed EUR 500 (in prices of 1995) per item (or, when bought in quantities, for the total amount bought) should be recorded as intermediate consumption.

2004-2010 2014 Technical opinion for lifting 1,2,4,5 and 7 is being prepared.

(2) Changes in inventories need to be measured net of holding gains and losses. 2004-2010 2015

(3) It needs to be checked whether output of health services includes any significant health serviceexpenditure directly paid by private sickness insurance schemes to resident private medical and dental practices, nurses, physiotherapists and medical laboratories.

2004-2010 2014 04/06/2015

(4) Own-account construction of dwellings (including major repairs, renovation and extensions of existing dwellings) by households should be included in the output measure.

2004-2010 2014, 2015

(5) Volume trends should be taken into account for the extrapolation of restaurant and bars output consumed by residents.

2004-2010 2014, 2015

(6) Output and gross fixed capital formation in film originals and originals in radio and TV stock programmes need to be investigated in order to check that they are exhaustively recorded including any major production for own final use and that the value of these originals is measured in accordance with the recommendations of the GNI Committee.

2004-2010 2014 04/06/2015

(7) The estimates for insurance services need to be improved on the following aspects:a) The use of non-life insurance services must be included in intermediate consumption according to the service charge concept in line with the recommendations of the GNI Committee.

2004-2010 2014

18



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

b) Claim management expenses of insurance companies must be separated into intermediate consumption and wages.c) Income attributed to resident holders of foreign insurance policies and income attributed to non-resident holders of domestic insurance policies must be included in cross-border flows of property income.

(8) Malta applies the user cost method to estimate dwelling service output. Further clarification should be provided regarding the justification for applying the user cost method.

2004-2010 2012 03/09/2013

The Netherlands

(1) The estimation of own-account construction and small-scale building maintenance needs to be based on more recent benchmark data.

2002-2010 2012 05/02/2013

(2) The payments for the use of motorways (Eurovignette) should be reclassified from taxes on production to transactions in services.

2002-2010 2012 05/02/2013

(3) In the context of the use of foreign trade statistics for national accounts, the estimation of "re-exports" and of "transit trade" transactions needs to be based on more recent benchmark data.

2002-2010 2012 05/08/2013

(4) The estimation of imports and exports of government services needs to be based on more recent administrative sources.

2002-2010 2013 20/12/2013

Austria (1) Further clarifications need to be provided on the estimation at basic prices for own account software, in particular the treatment of other taxes less other subsidies on production.

(2) Correct classification of public hospitals in national accounts

2002-2010

2009-2010

2012

2014

18/10/2013

08/06/2015

19



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

Poland (1) The sources and methods used for the estimation of output need to be reviewed. In view of the results on this work the national accounts estimates need to be revised, if appropriate.

2004-2010 2013, 2014, 2015

Technical opinion for lifting 5-6 is being prepared. 7 and 11 are ready for technical opinion. 1-3, 8 and 10 are currently being assessed.

(2) The calculation method for non-market producers' output (general government S.13 and NPISH S.15) and related variables needs to be reviewed and corrected.

2004-2010 2014, 2015

(3) The method of calculating nominal holding gains/losses for changes in inventories should be improved.

2004-2010 2014, 2015

(4) The correct recording of research & development in national accounts needs to be verified. 2004-2010 2013 23/04/2014

(5) The method of estimating tips needs to be reviewed and adapted more specifically to the activities concerned and the situation in Poland.

2004-2010 2014

(6) Imputed social contributions should be included in the estimate of compensation of employees. 2004-2010 2014

(7) The proper allocation of some taxes needs to be implemented in national accounts estimates. 2004-2010 2014, 2015

(8) For a final assessment on the exhaustiveness adjustments for producers deliberately not registering and producers deliberately misreporting more detailed and clear descriptions of the methods implemented in written are considered necessary. In view of the results on this work the national accounts estimates need to be revised, if appropriate.

2004-2010 2013, 2014, 2015

(9) The treatment of withholding taxes in the recording of cross-border interest and dividend flows needs follow-up.

2004-2009 2013 06/08/2014

(10) The insurance output estimate needs to be corrected and included into national accounts estimates. 2004-2010 2014, 2015

(11) The estimate on software, in particular on own-account produced software, needs to be revised. 2004-2010 2014, 2015

20



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

Portugal (1) The measurement and valuation of output for own final use should be further investigated in order to check that it is exhaustive and valued at basic prices of similar products sold on the market or by costs of production including net operating surplus or mixed income. In addition, the recommendations of the GNI Committee on the measurement of gross fixed capital formation in software and on entertainment, artistic and literary originals must also be applied.

2002-2010 2014 . Technical opinion on lifting of reservation 1 is being prepared.

(2) The gross fixed capital formation time profiles for the retiring and the new vintages of infrastructure assets should be further investigated in order to check that they are sufficiently stable to justify the simultaneous exit assumption in the PIM model used to estimate capital stocks and consumption of fixed capital for infrastructure assets.

2002-2010 2014 12/06/2015

(3) The imputed rate of employers' social contributions to the Civil Service Pension Scheme (CGA) should be reviewed regularly considering in particular the evolution of the economic and demographic situations.

2014 12/06/2015

Romania (1) An allowance for net operating surplus must be added to the market producer'sestimates of output, measured by the sum of production costs.

(2) The estimates for intermediate consumption of unincorporated enterprises need tobe improved by taking aside all expenses on goods and services which are notconsumed as inputs in the process of production. Within this context, gross fixedcapital formation for unincorporated enterprises needs to be estimated.

(3) The sources and methods applied to the estimation of self-build of new dwellingsneed to be clarified and national accounts estimates improved, if appropriate.

2007-2010

2007-2010

2007-2010

2014, 2015

2014, 2015

2014, 2015

Technical opinion for lifting 1-3 and 5-11 is being prepared.

21



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(4) The sources and methods applied and the national accounts estimates of insuranceneed to be improved.

(5) The estimation of services of owner-occupied dwellings needs to be improved andcalculation procedure clarified.

(6) The sources and methods used to estimate entertainment, literary and artisticoriginals, including estimation of CFC for originals, need to be clarified andimproved.

(7) The sources and methods used to estimate software, in particular own-accountproduced software, need to be clarified.

(8) Several issues relating to the exhaustiveness adjustments need to be improved andmethods further investigated.

(9) The estimates for consumption of fixed capital (CFC) should be improved, notablyfor intangible fixed assets (mineral exploration, computer software, originals) andpublic infrastructure (roads, bridges etc.)

(10) The sources and methods applied for the estimation of compensation of employeesused for the transition from GDP to GNI need to be improved.

(11) Further clarifications on the sources and methods and improvement of the nationalaccounts estimates, if appropriate, are required for the following components:− Coverage of the business register (REGIS);

2007-2010

2007-2010

2007-2010

2007-2010

2007-2010

2007-2010

2007-2010

2007-2010

2014, 2015

2014, 2015

2014, 2015

2014, 2015

2014, 2015

2014, 2015

2014, 2015

2014, 2015

04/06/2015

22



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

− Treatment of agricultural output as a result of institutional unit's secondaryactivity and consistent treatment of wine production in the Economic Accountsfor Agriculture (EAA) and national accounts;− Valuation principles of tour operator's services;− The sources and methods applied to the estimation of financial leasing;− Criteria applied for the classification of subsidies.

Slovenia (1) The results of the October 2011 revision of Economic Accounts of Agriculture need to be incorporated into the Value Added of agriculture.

2007-2010 2012 16/08/2013 Technical opinion on lifting of reservation 3 is being prepared.2 is ready for technical opinion.

(2) Property Income from real estate owned by Slovenian natural persons abroad needs to be incorporated into GNI estimates.

2004-2010 2014

(3) In view of the results of a project on capital stock carried out in 2010, the estimates on consumption of fixed capital of general government and of dwellings activities need to be clarified and revised.

2004-2010 2014

Slovakia (1) The treatment of reinsurance commissions needs to be reviewed and clarifications need to be provided on this issue for the years 2004 and 2005, for which direct sources are not available.

2004-2005 2014 03/06/2015 2 is ready for technical

23



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

From year 2006 onwards data is directly available from administrative sources. opinion.

(2) Improvements are needed in statistics for assets included in government gross fixed capital formation. Sources need to be reviewed to be used for the various categories of consumption of fixed capital in the Perpetual Inventory Model (PIM) calculations. Plausibility checks of estimates for consumption of fixed capital on roads, bridges etc. should be made. In view of the results of this work, the national accounts estimates may need to be revised, if appropriate.

2004-2010 2014, 2015

Finland (1) The estimation of output from renovations within construction activity needs to be based on more recent benchmark data.

2002-2010 2014 Technical opinion on lifting of reservation 1 is being prepared.

Sweden (1) The estimates made for the transition from GDP to GNI need to be improved with respect to the estimates of compensation of employees exchanged with the rest of the world.

2002-2010 2014 09/06/2015 Reservations 2 and 3 are ready for technical opinions.

(2) Further clarification is needed with respect to the estimates for entertainment, literary and artistic originals. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

2002-2010 2014, 2015

24



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(3) Further clarification is needed with respect to the estimates on software. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

2002-2010 2014, 2015

(4) Further clarifications need to be provided on the treatment of reinsurance commissions. In view of the results of this work, the national accounts estimates need to be revised, if appropriate.

2002-2010 Clarifications provided by email; no revisions were made.

05/08/2014

United Kingdom

(1) Minor repairs and maintenance of dwellings by owner-occupiers of a kind typically carried out by owners need to be separately identified and classified as intermediate consumption in the production of dwelling services.


Reservations 1, 2, 3, 8 are ready for technical opinions.

Reservation 11 has deadline 22 September 2016.

25



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(2) A review of the new compilation process of Non-Profit Institutions Serving Households (NPISH) has to be carried out with a view to improving the estimation methods and the coverage of the NPISH units.

2002-2010 2014, 2015

(3) A review of the methods to ensure exhaustiveness has to be carried out with a view to updating the benchmarks and/or modifying the methods where needed.

2002-2010 2014, 2015

(4) The valuation of the own-account construction output needs to be improved with the inclusion of a mark-up for net operating surplus.

2002-2010 2014

(5) A new method of estimating insurance output, intermediate consumption and value added, that is in line with the ESA95 provisions and with the recommendations of the GNI Committee on insurance measurement, has to be implemented.

2002-2010 2012 26/07/2013

(6) The United Kingdom needs to include the creation of cinematographic film originals in the estimates of output and gross fixed capital formation.

2002-2010 2013 20/08/2014

(7) A mark-up for net operating surplus must be included in the estimates of own-account software. The treatment of consumption of fixed capital in the calculation of own-account software should be clarified.

2002-2010 2013 20/08/2014

(8) Improvements need to be made in the estimation of consumption of fixed capital on roads, bridges, etc.

2002-2010 2015

(9) The impact of the use of list prices in the calculation of the household final consumption expenditure on the purchase of new cars has to be investigated. In view of the results from this work, the national accounts data need to be corrected, if appropriate.

2002-2010 2014 29/05/2015

(10) The GNI data for the period from 2002 onwards (transmitted with the 2011 GNI Questionnaire) need to be reconciled with the nationally published national accounts data.

2002-2010 2012 26/07/2013

26



GNI questionnaire

and/or additional


Quality Report

Reservations lifted

Follow-up

(11) The compilation process to make the transition from producer's prices to basic prices in order to value output in accordance with ESA95 should be reviewed. Furthermore, the consistency between the scope of taxes and subsidies in the aforementioned transition and the scope of taxes and subsidies from the government accounts used in the estimation of GDP should be ensured. In view of the results from this work, the national accounts data need to be revised, if appropriate.

2009-2010 Deadline September

2016

27

ANNEX 4:

STATE OF PLAY ON TRANSVERSAL RESERVATIONS, STATUS 30/09/15

CountryReservations Years of

application

Reservations lifted

Follow-up

Belgium I. The treatment of cross-border property income

II. The calculation and allocation of financial intermediation services indirectlymeasured (FISIM)

III. The treatment of entities with little or no physical presence

IV. The treatment of car scrap schemes

V. The treatment of cooperative dwellings

VI. The inclusion of illegal activities in national accounts

VII. The recording of the vehicle registration tax

VIII. The calculation of IC for actual and imputed rentals in the estimation of the production of housing services

2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

17/09/2013

27/02/2014

27/02/2014

27/02/2014

I - Reservation has been addressed as agreed.II – Not yet addressed.VI - Technical opinion on lifting is being prepared.VIII - Ready for technical opinion.

Bulgaria I. The treatment of cross-border property income




2007-2010

2010

2007-2010

2007-2010

17/09/2013

17/09/2013

I- Reservation has been addressed as agreed.II – Ready for technical opinion.VI - Technical opinion on lifting is being prepared.VIII - Ready for

28


application

Reservations lifted

Follow-up





2007-2010

2007-2010

2009-2010

2009-2010

17/09/2013

27/02/2014

technical opinion.

Czech Republic

I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

29/01/2014

17/09/2013

05/06/2015

I- Reservation has been addressed as agreed.II – Ready for technical opinion.V and VI - Technical opinions on lifting are being prepared.VIII - Ready for technical opinion.

Denmark I. The treatment of cross-border property income


2002-2010

2010 18/07/2014

I and VI - Technical opinions on lifting are being prepared.VIII - Ready for technical opinion.

29


application

Reservations lifted

Follow-up







2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

17/09/2013

04/06/2015

17/09/2013

27/02/2014

Germany I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

29/08/2013

04/06/2015

29/08/2013

I - Reservation has been addressed as agreed.

II – Partly addressed.

VI, VII and VIII - Technical opinions on lifting of reservations are being prepared.

30


application

Reservations lifted

Follow-up

Estonia I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

18/09/2013

18/09/2013

01/07/2014

04/06/2015

I - Technical opinion on lifting is being prepared.II – Currently being assessed.VI and VIII - Technical opinions on lifting of reservations are being prepared.

Ireland I. The treatment of cross-border property income






2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

18/09/2013

06/02/2014

06/02/2014

I - Technical opinion on lifting is being prepared.II - Not yet addressed.VI and VIII - Technical opinions on lifting of reservations are being prepared.

31


application

Reservations lifted

Follow-up



2009-2010

2009-2010

06/02/2014

Greece I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

05/06/2015

05/06/2015

13/01/2014

27/02/2014

I - Reservation has been addressed as agreed.II - Not yet addressed.VI - Technical opinion on lifting is being prepared.VIII - Reservation is being assessed.

Spain I. The treatment of cross-border property income




2002-2010

2010

2002-2010

2002-2010

17/09/2013

04/06/2015

I - Technical opinion on lifting is being prepared.II – Ready for technical opinion.VI and VIII - Technical opinions on lifting of reservations are being prepared.

32


application

Reservations lifted

Follow-up





2002-2010

2002-2010

2009-2010

2009-2010

04/06/2015

27/02/2014

France I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

17/09/2013

17/09/2013

14/01/2014

I - Reservation is being assessed.II - Not yet addressed.VI and VII - Technical opinions on lifting are being prepared.VIII - Ready for technical opinion.

Italy I. The treatment of cross-border property income



2002-2010

2010

2002-2010

16/07/2014

I - Technical opinion on lifting is being prepared.III – Technical opinion ready.V and VI - Technical opinions on lifting are

33


application

Reservations lifted

Follow-up






2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

03/06/2015

19/03/2014

being prepared.VIII - Ready for technical opinion.

Cyprus I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

08/06/2015

17/09/2013

08/06/2015

I - Reservation has been addressed as agreed.II and III – Ready for technical opinions.VI and VIII - Technical opinions on lifting of reservations are being prepared.

Latvia I. The treatment of cross-border property income

II. The calculation and allocation of financial intermediation services indirectly

2004-2010

2010

I - Technical opinion on lifting is being prepared.II - Partly addressed.

34


application

Reservations lifted

Follow-up

measured (FISIM)







2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

17/09/2013

27/02/2014

III – Technical opinion ready.V and VI - Technical opinions on lifting are being prepared.VIII - Reservation is being assessed.

Lithuania I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

18/07/2014

21/11/2013

17/09/2013

17/09/2013

26/03/2014

I, VI and VIII - Technical opinions on lifting are being prepared.

35


application

Reservations lifted

Follow-up

Luxembourg I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

26/08/2014

17/09/2013

08/06/2015

27/02/2014

I , VI, VII and VIII - Technical opinions on lifting of reservations are being prepared.

Hungary I. The treatment of cross-border property income







2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

18/07/2014

17/09/2013

17/09/2013

17/09/2013

27/02/2014

I and VI - Technical opinions on lifting are being prepared.VIII - Ready for technical opinion.

36


application

Reservations lifted

Follow-up


2009-2010

Malta I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

17/09/2013

11/07/2014

27/02/2014

I - Reservation has been addressed as agreed.II – Partly addressed.III – Ready for technical opinion.VI - Technical opinion on lifting is being prepared.VIII - Ready for technical opinion.

The Netherlands







2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

18/07/2014

17/09/2013

17/09/2013

I - Technical opinion on lifting is being prepared.III – Technical opinion ready.VI and VIII - Technical opinions on lifting of reservations are being prepared.

37


application

Reservations lifted

Follow-up



2009-2010

2009-2010

19/03/2014

Austria I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

17/09/2013

17/09/2013

17/09/2013

08/06/2015


Poland I. The treatment of cross-border property income




2004-2010

2010

2004-2010

2004-2010

17/09/2013

17/09/2013

I - Technical opinion on lifting is being prepared.II – Ready for technical opinion.V – Reservation is being assessed.VI and VII - Technical opinions on lifting are being prepared.

38


application

Reservations lifted

Follow-up





2004-2010

2004-2010

2009-2010

2009-2010

VIII - Reservation is being assessed.

Portugal I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

26/08/2014

21/11/2013

26/08/2014

27/02/2014

I - Reservation has been addressed as agreed.III – Ready for technical opinion.VI and VIII - Technical opinions on lifting of reservation are being prepared.

Romania I. The treatment of cross-border property income



2007-2010

2010

2007-2010 18/09/2013

I - Reservation has been addressed as agreed.II – Currently being assessed.V – Ready for opinion.VI, VII and VIII -

39


application

Reservations lifted

Follow-up






2007-2010

2007-2010

2007-2010

2009-2010

2009-2010

04/06/2015Technical opinions on lifting of reservations are being prepared.

Slovenia I. The treatment of cross-border property income








2004-2010

2010

2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

17/09/2013

17/09/2013

17/09/2013

27/02/2014


Slovakia I. The treatment of cross-border property income

II. The calculation and allocation of financial intermediation services indirectly

2004-2010

2010

I - Technical opinion on lifting is being prepared.II – Currently being

40


application

Reservations lifted

Follow-up

measured (FISIM)







2004-2010

2004-2010

2004-2010

2004-2010

2009-2010

2009-2010

20/09/2013

20/09/2013

27/02/2014

assessed.V- Ready for opinion.VI - Technical opinion on lifting is being prepared.VIII - Ready for technical opinion.

Finland I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

18/07/2014

17/09/2013

17/09/2013

14/01/2014

04/06/2015

I, VI and VIII -Technical opinions on lifting of reservations are being prepared.

41


application

Reservations lifted

Follow-up

Sweden I. The treatment of cross-border property income








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

2009-2010

17/09/2013

09/12/2013

09/12/2013

27/02/2014


United Kingdom








2002-2010

2010

2002-2010

2002-2010

2002-2010

2002-2010

2009-2010

07/08/2013

13/11/2013

07/08/2013

I - Reservation has been addressed as agreed.II – Ready for technical opinion.VI, VII and VIII -Technical opinions on lifting of reservations are being prepared.

42


application

Reservations lifted

Follow-up


2009-2010

43

ANNEX 5:

STATE OF PLAY ON PROCESS SPECIFIC RESERVATIONS, STATUS 30/09/15


Reservations lifted

Belgium GNI-based own resource - process-specific reservation for the year 2010

GNI-based own resource - process-specific reservation for the year 2011

2010

2011

Bulgaria GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Czech Republic



2010

2011

Denmark GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Germany GNI-based own resource - process-specific reservation for the year 2010


2010

2011

44

Estonia GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Ireland GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Greece GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Spain GNI-based own resource - process-specific reservation for the year 2010


2010

2011

France GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Italy GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Cyprus GNI-based own resource - process-specific reservation for the year 2010


2010

2011

45

Latvia GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Lithuania GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Luxembourg GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Hungary GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Malta GNI-based own resource - process-specific reservation for the year 2010


2010

2011

The Netherlands



2010

2011

46

Austria GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Poland GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Portugal GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Romania GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Slovenia GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Slovakia GNI-based own resource - process-specific reservation for the year 2010


2010

2011

47

Finland GNI-based own resource - process-specific reservation for the year 2010


2010

2011

Sweden GNI-based own resource - process-specific reservation for the year 2010


2010

2011

United Kingdom



2010

2011

48

ANNEX 6 – Information on Eurostat unit C3 organisation concerning GNI

I. Responsible persons and co-readers by country

Country Responsible Co-readerAustria Duchon HeinBelgium Dunn Boogh-DahlbergBulgaria Bujnowski DunnCroatia Hein DuchonCyprus Bujnowski DunnCzech Republic Duchon HeinDenmark Boogh-Dahlberg BujnowskiEstonia Zabukovec DunnFinland Zabukovec Boogh-DahlbergFrance Dunn BujnowskiGermany Duchon HeinGreece Rennié HeinHungary Boogh-Dahlberg HeinIreland Hein DuchonItaly Sarris DunnLatvia Tvarijonavičiūtė, Hustava HeinLithuania Boogh-Dahlberg DuchonLuxembourg Dunn BujnowskiMalta Zabukovec DuchonNetherlands Zabukovec BujnowskiPoland Sarris Boogh-DahlbergPortugal Duchon ZabukovecRomania Zabukovec HeinSlovakia Sarris Hein

49

Slovenia Hein ZabukovecSpain Dunn ZabukovecSweden Bujnowski HeinUnited Kingdom Bujnowski HeinNorway Boogh-Dahlberg ZabukovecIceland Bujnowski ZabukovecSwitzerland Dunn Boogh-DahlbergLiechtenstein Boogh-Dahlberg Zabukovec

II. Contact details

Staff of C3 E-mail Phone

Statistics for own resources +352 4301

Ralf Hein (RH) [email protected] () 38396

Catrine Boogh-Dahlberg (CBD) [email protected] () 31803Marcin Bujnowski (MB) [email protected] () 31881Tomas Duchon (TD) [email protected] () 32383Robert Dunn (RD) [email protected] () 32618Juraj Hustava (JH) [email protected] () 37005Hervé Rennié (HR) herve.rennie @ec.europa.eu () 37026Georgios Sarris (GS) [email protected] () 36147Irena Tvarijonavičiūtė, (IT) [email protected] () 39491Hionia Vlachou (HV) [email protected] () 34545Brane Zabukovec (BZ) [email protected] () 31880

Head of Unit

50

mailto:[email protected]











James Whitworth (JW) [email protected] () 36857

III. Responsible persons by transversal reservation

I. The treatment of cross-border property income Brane Zabukovec, Hionia Vlachou

II. The calculation and allocation of financial intermediation services indirectlymeasured (FISIM) Marcin Bujnowski

III. The treatment of entities with little or no physical presence Marcin Bujnowski

IV. The treatment of car scrap schemes Catrine Boogh-Dahlberg

V. The treatment of cooperative dwellings Ralf Hein

VI. The inclusion of illegal activities in national accounts Robert Dunn

VII. The recording of the vehicle registration tax Tomas Duchon

VIII. The calculation of IC for actual and imputed rentals in the estimation of the production of housing services Georgios Sarris

51


Documents

circabc.europa.eu OR/Library/GNI... · Web view2. Annex 1 shows the two general reservations currently in force. These reservations concern the accuracy of Greek NA data for the