16.8.2022 valid documentation

Basic data of the statistics

Data description

The statistics on taxes and tax-like payments contain information on the taxes and compulsory social security contributions collected annually by central government, municipalities and social security funds. In addition, the statistics include data on the tax-like payments collected in Finland for the European Union. The data are presented by type of tax or payment. In addition, the tax rate is presented, i.e. the annual accrual of all compulsory tax-like payments relative to the gross domestic product of the same period. Tax rate is one of the most common indicators of the size of the public sector in international comparisons.
 

Statistical population

The statistical population of the statistics on taxes and tax-like payments is general government institutional units and the European Union (concerning taxes accounted for EU).
 

Statistical unit

The basic unit for reporting the statistics on taxes and tax-like payments is institutional sectors: central government, local government, employment pension schemes, other social security funds, the EU. Institutional sectors consist of several statistical units (e.g. central government agencies and instituties, municipalities). The data of the reporting units are obtained either directly from other (public) entities as combined data or by summing the data of the statistical units.

 

Unit of measure

In the statistics on taxes and tax-like payments, the unit of measure used is EUR million or a percentage.
 

Base period

All the time series of the statistics on taxes and tax-like payments are at current prices.
 

Reference period

The reference period in national accounts is usually a calendar year for annual national accounts and a quarter for quarterly national accounts.

The reference period for the statistics on taxes and tax-like payments is a calendar year. The observations are mainly collected at monthly level, but especially in the case of social security contributions, data are collected at quarterly or annual level. There is a time difference between the reference and observation periods only in respect of adjustments to accrual accounting, when, for example, employers’ contributions paid in January are recorded for December.
 

Reference area

The reference area for national accounts is the total domestic economy. 
 

Sector coverage

National accounts describe the total economy of a country. All units that have a centre of predominant economic interest in the economic territory of Finland are covered.

In addition, several subcategories are used. Two of the most important are breakdown by institutional sector and breakdown by NACE Rev. 2 activity. Exhaustiveness is required for each of the subcategories.

Concerning the institutional sector breakdown, ESA 2010 distinguishes five mutually exclusive domestic institutional sectors: (a) non-financial corporations; (b) financial corporations; (c) general government; (d) households; (e) non-profit institutions serving households. The five sectors together make up the total domestic economy. Each sector is also divided into subsectors.

The source data for the statistics on taxes and tax-like payments cover general government broken down into the following subsectors: central government, local government, employment pension funds, other social security funds. In addition, the statistics include data on the tax-like payments collected in Finland for the European Union. The statistics are not published by industry.

Time coverage

The statistics taxes and tax-like payments cover annual level time series from 1975 to the latest completed statistical year.
 

Frequency of dissemination

New quarterly national accounts data are published each quarter (i.e. four times per year). However, depending on national practices, quarterly national accounts may be updated and re-published. Annual national accounts are published at least once a year, when data for a new year are added. However, depending on national practices and revision policies, annual accounts data may also be published more than once, e.g. preliminary data at the beginning of the year and updated data later in the same calendar year.

From June 2019, the statistics on taxes and tax-like payments are published annually as a statistical release and as a database update as follows:
  • <v:group coordsize="45720,47244" id="Group_x0020_10911" o:gfxdata="UEsDBBQABgAIAAAAIQC75UiUBQEAAB4CAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKSRvU7DMBSF dyTewfKKEqcMCKEmHfgZgaE8wMW+SSwc27JvS/v23KTJgkoXFsu+P+c7Ol5vDoMTe0zZBl/LVVlJ gV4HY31Xy4/tS3EvRSbwBlzwWMsjZrlprq/W22PELHjb51r2RPFBqax7HCCXIaLnThvSAMTP1KkI +gs6VLdVdad08ISeCho1ZLN+whZ2jsTzgcsnJwldluLxNDiyagkxOquB2Knae/OLUsyEkjenmdzb mG/YhlRnCWPnb8C898bRJGtQvEOiVxjYhtLOxs8AySiT4JuDystlVV4WPeM6tK3VaILeDZxIOSsu ti/jidNGNZ3/J08yC1dNv9v8AAAA//8DAFBLAwQUAAYACAAAACEArTA/8cEAAAAyAQAACwAAAF9y ZWxzLy5yZWxzhI/NCsIwEITvgu8Q9m7TehCRpr2I4FX0AdZk2wbbJGTj39ubi6AgeJtl2G9m6vYx jeJGka13CqqiBEFOe2Ndr+B03C3WIDihMzh6RwqexNA281l9oBFTfuLBBhaZ4ljBkFLYSMl6oAm5 8IFcdjofJ0z5jL0MqC/Yk1yW5UrGTwY0X0yxNwri3lQgjs+Qk/+zfddZTVuvrxO59CNCmoj3vCwj MfaUFOjRhrPHaN4Wv0VV5OYgm1p+LW1eAAAA//8DAFBLAwQUAAYACAAAACEAI70Lz8oCAADfBwAA HwAAAGNsaXBib2FyZC9kcmF3aW5ncy9kcmF3aW5nMS54bWzMVdtu2zAMfR+wfzD83tpxU6cNmhZo txYDhq1oug9gZDk2JkuGpLjOvn7Uzc6lHdDtZXlwJJE8PIeipKubvmFRR6WqBV/Ek9M0jignoqj5 ehH/eL4/uYgjpYEXwASni3hLVXxz/fHDFczXEtqqJhEicDWHRVxp3c6TRJGKNqBORUs52kohG9A4 leukkPCCyA1LsjTNkwZqHl+PUJ9AQ7SR9V9AMUF+0uIOeAcKIRmZ7654joz8OzLMefcg22X7KA1z 8q17lFFdLGKsHIcGSxQn3uDdcJocRK1HgL6UjfEXZRn1FmVrvhaD9joiuDg9n2UIT9AyzS8vvZVU 31+JIdXnP0QhEZcQBzsk7NCweEPbJL2cTIK+Byk2beSW/kOps2w6NeV7Q6pqnc7jDTw7x153W7is oKWRWQgCjbsD5V0IVb4H3ruFRwyxjTZKP1BhOwG6r0rbvOsijKAKI9LzMJSU6IjZntH2K+13NfRP C9rEGcFmGL0MrVThyNIwtkZ09FlYL216MMsucmy30IdYyNGDbFY1uaW/dv3P8vNZPvpjMgvjuxZh Jmme+1IemrLp2UXYrn3s/dlhnMtpq+RMIwknbMc06hlMqGkff3/mIB1tU4chLmhz5Tki4Zbfp8nF HJVoTO6Pu+M0arHLxzqYUBS1o8Fs+TCwbWC9x0Zj3HQE5ifQLuKSgbaXcVNrKiNWN7hx2SxNQyLG LVroet0v7VHS/a0otqZ7VvhvTwnMmdJLvWWGCRIxH8qLR5DwhLclA/O4lPXJ/Rd/UNEDuY1IG0WX 7RO2t1MSUikDacAYf6Il3rr2wjQLSq5Xd0xGHZjzYH9WC7C2Ar/qc3lXm9HimPiyZmyAnNjQ1yAd He9sVZUlshwiUxdJPBt3HlEr1jicStRJQ5DNLPgYz/GNDTSdVnQ3Nxb++Ts6OXjavM0+xeb93J1f /wYAAP//AwBQSwMEFAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAABjbGlwYm9hcmQvdGhlbWUvdGhl bWUxLnhtbOxZS28bNxC+F+h/WOy9sWS9YiNyYMly3MQvREqKHCmJ2mXMXS5Iyo5uRXLqpUCBtOih AXrroSgaoAEa9NIfY8BBm/6IDrkvUqLiB1wgKGwBxu7sN8PhzOzM7PDO3WcR9Y4xF4TFbb96q+J7 OB6xMYmDtv9osP3Zbd8TEsVjRFmM2/4MC//uxqef3EHrI0qSIUN8PAhxhD0QFIt11PZDKZP1lRUx AjISt1iCY3g2YTxCEm55sDLm6AQWiOjKaqXSXIkQif0NkCiVoB6Ff7EUijCivK/EYC9GEax+MJmQ EdbY8VFVIcRMdCn3jhFt+yBzzE4G+Jn0PYqEhAdtv6L//JWNOytoPWOicgmvwbet/zK+jGF8tKrX 5MGwWLReb9Sbm4V8DaByEddr9Zq9ZiFPA9BoBDtNdbFltla79QxrgNJLh+yt1latauEN+bUFnTcb 6mfhNSiVX1/Ab293wYoWXoNSfGMB3+isdbZs+RqU4psL+FZlc6vesuRrUEhJfLSArjSatW6+2wIy YXTHCV9r1Ldbq5nwEgXRUESXWmLCYrks1iL0lPFtACggRZLEnpwleIJGEJNdRMmQE2+XBCEEXoJi JoBcWa1sV2rwX/3q+kp7FK1jZHArvUATsUBS+nhixEki2/59kOobkLO3b0+fvzl9/vvpixenz3/N 1taiLL4dFAcm3/ufvvnn1Zfe37/9+P7lt+nS83hh4t/98tW7P/78kHjYcWmKs+9ev3vz+uz7r//6 +aVD+iZHQxM+IBEW3j4+8R6yCDbo0B8P+eU4BiEiJsdmHAgUI7WKQ35PhhZ6f4YocuA62LbjYw6p xgW8N31qKdwP+VQSh8QHYWQB9xijHcadVnig1jLMPJjGgXtxPjVxDxE6dq3dRbHl5d40gRxLXCK7 IbbUPKQolijAMZaeesaOMHbs7gkhll33yIgzwSbSe0K8DiJOkwzI0IqmkmmHROCXmUtB8Ldlm73H XodR16638LGNhHcDUYfyA0wtM95DU4kil8gBiqhp8F0kQ5eS/RkfmbiekODpAFPm9cZYCBfPAYf9 Gk5/AGnG7fY9OotsJJfkyCVzFzFmIrfYUTdEUeLC9kkcmtjPxRGEKPIOmXTB95j9hqh78AOKl7r7 McGWu8/PBo8gw5oqlQGinky5w5f3MLPitz+jE4RdqWaTR1aK3eTEGR2daWCF9i7GFJ2gMcbeo88d GnRYYtm8VPp+CFllB7sC6z6yY1Xdx1hgTzc3i3lylwgrZPs4YEv02ZvNJZ4ZiiPEl0neB6+bNu9B qYtcAXBAR0cmcJ9Avwfx4jTKgQAZRnAvlXoYIquAqXvhjtcZt/x3kXcM3sunlhoXeC+BB1+aBxK7 yfNB2wwQtRYoA2aAoMtwpVtgsdxfsqjiqtmmTr6J/dKWboDuyGp6IhKf2wHN9T6N/673gQ7j7IdX jpftevodt2ArWV2y01mWTHbm+ptluPmupsv4mHz8Tc0WmsaHGOrIYsa66Wluehr/f9/TLHufbzqZ Zf3GTSfjQ4dx08lkw5Xr6WTK5gX6GjXwSAc9euwTLZ36TAilfTmjeFfowY+A75nxNhAVn55u4mIK mIRwqcocLGDhAo40j8eZ/ILIsB+iBKZDVV8JCUQmOhBewgQMjTTZKVvh6TTaY+N02FmtqsFmWlkF kiW90ijoMKiSKbrZKgd4hXitbaAHrbkCivcyShiL2UrUHEq0cqIykh7rgtEcSuidXYsWaw4tbivx uasWtADVCq/AB7cHn+ltv1EHFmCCeRw052Plp9TVuXe1M6/T08uMaUUANNh5BJSeXlO6Lt2e2l0a ahfwtKWEEW62EtoyusETIXwGZ9GpqBdR47K+XitdaqmnTKHXg9Aq1Wjd/pAWV/U18M3nBhqbmYLG 3knbb9YaEDIjlLT9CQyN4TJKIHaE+uZCNIDjlpHk6Qt/lcyScCG3kAhTg+ukk2aDiEjMPUqitq+2 X7iBxjqHaN2qq5AQPlrl1iCtfGzKgdNtJ+PJBI+k6XaDoiyd3kKGT3OF86lmvzpYcbIpuLsfjk+8 IZ3yhwhCrNGqKgOOiYCzg2pqzTGBw7AikZXxN1eYsrRrnkbpGErpiCYhyiqKmcxTuE7lhTr6rrCB cZftGQxqmCQrhMNAFVjTqFY1LapGqsPSqns+k7KckTTLmmllFVU13VnMWiEvA3O2vFqRN7TKTQw5 zazwaeqeT7lrea6b6xOKKgEGL+znqLoXKAiGauVilmpK48U0rHJ2RrVrR77Bc1S7SJEwsn4zFztn t6JGOJcD4pUqP/DNRy2QJnlfqS3tOtjeQ4k3DKptHw6XYTj4DK7geNoH2qqirSoaXMGZM5SL9KC4 7WcXOQWep5QCU8sptRxTzyn1nNLIKY2c0swpTd/TJ6pwiq8OU30vPzCFGpYdsGa9hX36v/EvAAAA //8DAFBLAwQUAAYACAAAACEAnGZGQbsAAAAkAQAAKgAAAGNsaXBib2FyZC9kcmF3aW5ncy9fcmVs cy9kcmF3aW5nMS54bWwucmVsc4SPzQrCMBCE74LvEPZu0noQkSa9iNCr1AcIyTYtNj8kUezbG+hF QfCyMLPsN7NN+7IzeWJMk3ccaloBQae8npzhcOsvuyOQlKXTcvYOOSyYoBXbTXPFWeZylMYpJFIo LnEYcw4nxpIa0cpEfUBXNoOPVuYio2FBqrs0yPZVdWDxkwHii0k6zSF2ugbSL6Ek/2f7YZgUnr16 WHT5RwTLpRcWoIwGMwdKV2edNS1dgYmGff0m3gAAAP//AwBQSwECLQAUAAYACAAAACEAu+VIlAUB AAAeAgAAEwAAAAAAAAAAAAAAAAAAAAAAW0NvbnRlbnRfVHlwZXNdLnhtbFBLAQItABQABgAIAAAA IQCtMD/xwQAAADIBAAALAAAAAAAAAAAAAAAAADYBAABfcmVscy8ucmVsc1BLAQItABQABgAIAAAA IQAjvQvPygIAAN8HAAAfAAAAAAAAAAAAAAAAACACAABjbGlwYm9hcmQvZHJhd2luZ3MvZHJhd2lu ZzEueG1sUEsBAi0AFAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAAAAAAAAAAAAAAAAJwUAAGNsaXBi b2FyZC90aGVtZS90aGVtZTEueG1sUEsBAi0AFAAGAAgAAAAhAJxmRkG7AAAAJAEAACoAAAAAAAAA AAAAAAAAfAwAAGNsaXBib2FyZC9kcmF3aW5ncy9fcmVscy9kcmF3aW5nMS54bWwucmVsc1BLBQYA AAAABQAFAGcBAAB/DQAAAAA= "></v:group>preliminary data t+80 days, updated data t+9 months.
From 2019 onwards, when the publication and revision policy was updated, national accounts and the balance of payments will follow a harmonised European revision policy (HERP).

Practices of Statistics Finland when changes are made to statistical data are described at: http://tilastokeskus.fi/org/periaatteet/revisiokaytannot_en.html
 

Concepts

Net tax ratio

The net tax ratio is obtained by deducting income transfers received by the private sector from general government and this is proportioned to the GDP for the same period.

In this context, income transfers include

- public transfers like social security benefits and subsidies,
- investment grants and other capital transfers,
- subsidies on products and other public subsidies such as import, energy and agricultural subsidies.

Social security contributions

Social security contributions (OECD Classification of Taxes heading 2000) covers all compulsory payments that confer an entitlement to receive a (contingent) future social benefit. These include a) employers' social security contributions, e.g. unemployment insurance and old-age insurance premia paid by employers, b) employees' social security contributions, e.g. unemployment insurance and old-age insurance premia paid by employees, employees' contributions to the National Pension Insurance scheme and to the National Health Insurance scheme, c) social security contributions paid by independent entrepreneurs and non-employed persons, e.g. old-age insurance premia paid by entrepreneurs.

The OECD Classification of Taxes heading "Social security contributions" covers only statutory social security contributions, and does not include voluntary social security (a sub-heading under D.611 "Actual social contributions" in the national accounts).

Tax ratio

The tax ratio describes accrued taxes relative to the GDP for the same period.

Taxes and other levies

In OECD statistics, taxes and other levies include compulsory, unrequited payments to general government, including compulsory social security contributions and customs duties, sugar levies and levies on agricultural goods collected by the member states on behalf of the European Union.

Taxes on goods and services

Taxes on goods and services (OECD Classification of Taxes heading 5000) covers all taxes and duties levied on the production, extraction, sale, transfer, leasing or delivery of goods, and the rendering of services, or in respect of the use of goods or permission to use goods or to perform activities. E.g. value added tax, excise duties on alcoholic beverages, motorcar tax, vehicle tax, waste tax.

"VAT own resources" collected from EU member states are shown as a tax of the EU member states in the OECD tax statistics. In the national accounts, these amounts are shown as a tax of the European Union.

Taxes on payroll and workforce

Taxes on payroll and workforce (OECD Classification of Taxes heading 3000) covers taxes paid either as a proportion of payroll or as a fixed amount per person, and which do not confer entitlement to social benefits. Not in use in Finland at the present time.

Taxes on property

Taxes on property (OECD Classification of Taxes heading 4000) covers recurrent and non-recurrent taxes on the use, ownership or transfer of property. These include taxes on immovable property or net wealth, taxes on the change of ownership of property through inheritance or gift and taxes on financial and capital transactions; e.g. the inheritance and gift tax, the asset transfer tax, and the immovable property tax.

Accuracy, reliability and timeliness

Overall accuracy

Errors in source data could come into play when there is an error in the public sector register data or when figures are estimated before final figures are available from registers.

Timeliness

National accounts data should become available to users as timely as possible, taking into account the frequency of the data (annual or quarterly), the character of the data (information on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and timeliness.

The ESA 2010 transmission programme defines the required timeliness for all national accounts tables. Quarterly tables should become available between two or three months after the quarter-end. The annual tables have to be transmitted between two months (main aggregates) and 36 months (supply and use tables) after the end of the reference year.

The statistics taxes and tax-like payments are published twice a year (in March and September) concurrently with national accouts tables. Thus the first preliminary data are available two and half months after the end of statistical year.

Data are preliminary until the national accouts data are final, i.e. two years after the end of statistical year. Data may still be revised due to methodological changes implemented when carrying out time series corrections.

Punctuality

Good practice requires that the dates on which national accounts data become available are pre-announced and that the pre-announced publication dates are met.

National accounts data transmissions in the framework of the ESA 2010 transmission programme should be punctually delivered to Eurostat on the date set out in the transmission programme (or before).

Statistics Finland frequently transmits data to Eurostat ahead of the legal deadlines.

Comparability

Comparability - geographical

The geographical comparability of national accounts in Member States of the EU is ensured by the application of common definitions of the European System of Accounts ESA 2010. A worldwide geographical comparison is also possible because most non-European countries apply the SNA 2008 guidelines, and ESA 2010 is consistent with SNA 2008.

The data of the statistics on taxes and tax-like payments are also comparable with OECD tax statistics.

Comparability - over time

As the data for all reference periods are compiled according to the requirements of ESA 2010, national accounts data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past. 

However, the following should be taken into account regarding the statistics on taxes and tax-like payments: The time series of the statistics is methodologically consistent from 1988 onwards, from which taxes have been calculated on an accrual basis, in order to align the tax revenue collected by general government with the transaction generating the tax liability. The comparability of the time series to previous years is slightly lower. 15.2.1 Length of comparable time series / CC2

Coherence - cross domain

Within the system of national accounts there is full consistency between the domains: annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables. However, in practice full consistency may not always be possible and temporary discrepancies might occur. The differences are usually caused by different release lags in different sub-areas.

Primary statistics like structural business statistics (SBS), short-term statistics (STS) and labour force statistics (LFS) are widely used as input for national accounts. However, there is no full consistency between these statistical domains and national accounts. Main reasons are differences in concepts or definitions and in coverage. Balance of payments is also used as an important source for national accounts. The definitions and coverage of balance of payments, as defined in the BPM6 manual, are fully harmonised with those in ESA 2010. Therefore, balance of payments variables are in principle fully coherent with the corresponding national accounts variables.

The discrepancies between national accounts domains concern only the latest observations, and are due to delays in the compilation and delivery schedules. The domains concerned also include balance of payments. National accounts and balance of payments compilation systems are integrated so that both time series are coherent from 2019 and from 2020 onwards for financial accounts.

In addition, the following should be taken into account regarding the statistics on taxes and tax-like payments: The classification of taxes used in the OECD tax statistics and the application of the sector classification differ in some respects from national accounts. Overall, however, the data of the statistics are consistent with national accounts as regards taxes and compulsory social security contributions collected by general government.

Statistics Finland also publishes statistics on environmental taxes based on an internationally uniform statistical framework. The statistics on environmental taxes also include, as one item, environmental-based service charges, which are not classified as taxes or tax-like payments in national accounts statistics.
 

Source data and data collections

Source data

National accounts departments typically do not collect data themselves but receive them from other departments or institutions. The compilation of the statistics on taxes and tax-like payments is based on the primary data sources used in the compilation of
national accounts. The main data sources are: the State accounting data and data obtained from the State Treasury,
the Finnish Government Shared Services Centre for Finance and HR (Palkeet), the Association of Finnish Local and Regional Authorities, Tax Administration, the Financial Supervisory Authority, the Social Insurance Institution of Finland (Kela),
the Employment Fund, the Finnish Transport and Communications Agency Traficom, customs administration, the Energy Authority and the EU Commission. The target populations and the basic populations of various registers are similar because the statistics are published by recipient sector. The majority of the source data are collected on a monthly basis.
 

Data collection

The data of the statistics on taxes and tax-like payments are usually collected in connection with the production of other statistics and are incorporated into contracts concluded on them. Individual figures can be obtained from public sources or public authorities.
 

Frequency of data collection

National accounts are usually compiled quarterly or annually, using primary statistics as a source. The frequency of data collection of primary statistics varies according to the nature of the data source.

The basic data of the statistics on taxes and tax-like payments are mainly collected on a monthly basis. For compulsory social security contributions, basic data are obtained on a quarterly or annual basis.

Methods

Data compilation

Data sources, methods and compilation techniques are country-specific but should be employed so that the definitions and concepts in ESA 2010 are met. Many guidance documents on general and specific national accounts compilation issues are available. See for more details Section 10.6. Documentation on methodology.

The statistics on taxes and tax-like payments largely follow source data. Handling of data mainly takes place as regards adjustments to accrual accounting. Taxes are recorded in the statistics on an accrual basis in accordance with ESA 2010. In accrual accounting, the aim is to align the tax revenue with the transaction generating the tax liability. In practice, accruals are determined on the basis of time-adjusted cash flows. For example, in the case of VAT, the recording time delay is usually two months. Time-adjustment means, for example, that VAT revenue received by the State in February is recorded in the tax revenue of the previous year.

The figures obtained on a monthly basis are summed up by quarter and year. If more accurate annual figures are later obtained, the quarterly figures are benchmarked to correspond with the new data.
 

Data validation

The purpose of data validation is to ensure that the selected data content has gone through an approval. It is a key task in all fields of statistics and particularly important in national accounts, whose data are used to support economic analysis and political decision-making.

The comparison of data from different sources is an integral part of the national accounts compilation. Source data used in national accounts undergo a sequence of checks at Statistics Finland.

The data are validated horizontally and vertically in connection with compiling and reporting. The quality of deficit and debt figures is subject to close monitoring by the EU Commission, which also partly covers fiscal figures. In connection with each transmission of data to the EU Commission, Eurostat reviews the data of the Member States for a period of approximately three weeks; in this context, the data may also be updated. In addition, the OECD monitors the quality of the country-specific tax data it collects for its Revenue Statistics publication.
 

Principles and outlines

Contact organisation

Statistics Finland

Contact organisation unit

Economic Statistics

Legal acts and other agreements

The compilation of statistics is guided by the general act of the national statistical service, the Statistics Act (280/2004, amend. 361/2013). Only the necessary data that are not available from administrative data sources are collected from data suppliers. Index series are published so that no individual enterprise’s data or development can be deduced from them.

National accounts are compiled in accordance with the European System of Accounts (ESA 2010),
which was published in the Official Journal of the European Union as Annex A to Regulation (EU) No 549/2013. The ESA 2010 transmission programme is covered in Annex B to the same Regulation.

ESA 2010 has the form of Regulation of the European Parliament and of the Council and it provides for:
  • <v:group coordsize="45720,45720" id="Group_x0020_10661" o:gfxdata="UEsDBBQABgAIAAAAIQC75UiUBQEAAB4CAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKSRvU7DMBSF dyTewfKKEqcMCKEmHfgZgaE8wMW+SSwc27JvS/v23KTJgkoXFsu+P+c7Ol5vDoMTe0zZBl/LVVlJ gV4HY31Xy4/tS3EvRSbwBlzwWMsjZrlprq/W22PELHjb51r2RPFBqax7HCCXIaLnThvSAMTP1KkI +gs6VLdVdad08ISeCho1ZLN+whZ2jsTzgcsnJwldluLxNDiyagkxOquB2Knae/OLUsyEkjenmdzb mG/YhlRnCWPnb8C898bRJGtQvEOiVxjYhtLOxs8AySiT4JuDystlVV4WPeM6tK3VaILeDZxIOSsu ti/jidNGNZ3/J08yC1dNv9v8AAAA//8DAFBLAwQUAAYACAAAACEArTA/8cEAAAAyAQAACwAAAF9y ZWxzLy5yZWxzhI/NCsIwEITvgu8Q9m7TehCRpr2I4FX0AdZk2wbbJGTj39ubi6AgeJtl2G9m6vYx jeJGka13CqqiBEFOe2Ndr+B03C3WIDihMzh6RwqexNA281l9oBFTfuLBBhaZ4ljBkFLYSMl6oAm5 8IFcdjofJ0z5jL0MqC/Yk1yW5UrGTwY0X0yxNwri3lQgjs+Qk/+zfddZTVuvrxO59CNCmoj3vCwj MfaUFOjRhrPHaN4Wv0VV5OYgm1p+LW1eAAAA//8DAFBLAwQUAAYACAAAACEAKY+O1b4CAADdBwAA HwAAAGNsaXBib2FyZC9kcmF3aW5ncy9kcmF3aW5nMS54bWzUVdtu2zAMfR+wfxD83tpJm7QLmhZo txYDhq1oug9gZDk2JkuGpLjOvn4UZcW5dAPWPS0PDiWShzzSkXR109WStcLYSqt5MjrNEiYU13ml VvPk+/P9yWXCrAOVg9RKzJONsMnN9ft3VzBbGWjKijNEUHYG86R0rpmlqeWlqMGe6kYo9BXa1OBw aFZpbuAFkWuZjrNsmtZQqeR6gPoIDtjaVG+Akpr/EPkdqBYsQko+253pe5T835FhptoH0yyaR+M7 51/bR8OqfJ7gyimocYmStHf0YThMD7JWA0BXmNrH66JgHaFs/JcwROcYx8nzycUY4Tl6ghkqlN9e yeHlpz9kYSOhIBo7TZDpu/gNt1E2nY4ivwej1w0LU/8fVdsEnscbOB6dRYqLEhrB/EQk6MPRpo2M qbbXwFu3cLsZKKO1dQ9CkxKg/WId1V3l0YIyWrxT0TSCOyZJM46+hr7LrX4acD7PE/Yme4n6YWW0 vK/WrXjWFOW8BsfjyynKLeoQ2xwi+HpZ8Vvxczf+bDq5mA7xWIxgetUizIfR+XlYyUNPKBUWdh96 f3SYdzbJJuNdyKGHnRMSsgY6WxdS2sffH4U8r3C8/fYPXXCF1TlqIkz/HaeQc7hCQ+3+KjikQtPH NKS2Iqym33DS61YEFD3ITCqvByzPoZknhQRHV3FdOWGYrGp8DcYXWRYLSUVoUfOuW9BBct2tzjde O0v8pzMCM2ndwm2k7wTF4D9C5Y9g4AnvSgn+aSmqk/vPfgOxK4zA74C0tmLRPKG4gzuWsh7Sg0n1 JAq8c+m69BPWrJZ30rAW/GmgH3EB2ZTQz/a1+lCqSDg+v6ik3EKOKPU1yNBOH0ysigK73GZmIZP3 3YTTiFxxjeOZRJ4iJlFlrYZ8hS9sbDNwxXB/X+Fff0OnBw9b76OH2L+eu+PrXwAAAP//AwBQSwME FAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAABjbGlwYm9hcmQvdGhlbWUvdGhlbWUxLnhtbOxZS28b NxC+F+h/WOy9sWS9YiNyYMly3MQvREqKHCmJ2mXMXS5Iyo5uRXLqpUCBtOihAXrroSgaoAEa9NIf Y8BBm/6IDrkvUqLiB1wgKGwBxu7sN8PhzOzM7PDO3WcR9Y4xF4TFbb96q+J7OB6xMYmDtv9osP3Z bd8TEsVjRFmM2/4MC//uxqef3EHrI0qSIUN8PAhxhD0QFIt11PZDKZP1lRUxAjISt1iCY3g2YTxC Em55sDLm6AQWiOjKaqXSXIkQif0NkCiVoB6Ff7EUijCivK/EYC9GEax+MJmQEdbY8VFVIcRMdCn3 jhFt+yBzzE4G+Jn0PYqEhAdtv6L//JWNOytoPWOicgmvwbet/zK+jGF8tKrX5MGwWLReb9Sbm4V8 DaByEddr9Zq9ZiFPA9BoBDtNdbFltla79QxrgNJLh+yt1latauEN+bUFnTcb6mfhNSiVX1/Ab293 wYoWXoNSfGMB3+isdbZs+RqU4psL+FZlc6vesuRrUEhJfLSArjSatW6+2wIyYXTHCV9r1Ldbq5nw EgXRUESXWmLCYrks1iL0lPFtACggRZLEnpwleIJGEJNdRMmQE2+XBCEEXoJiJoBcWa1sV2rwX/3q +kp7FK1jZHArvUATsUBS+nhixEki2/59kOobkLO3b0+fvzl9/vvpixenz3/N1taiLL4dFAcm3/uf vvnn1Zfe37/9+P7lt+nS83hh4t/98tW7P/78kHjYcWmKs+9ev3vz+uz7r//6+aVD+iZHQxM+IBEW 3j4+8R6yCDbo0B8P+eU4BiEiJsdmHAgUI7WKQ35PhhZ6f4YocuA62LbjYw6pxgW8N31qKdwP+VQS h8QHYWQB9xijHcadVnig1jLMPJjGgXtxPjVxDxE6dq3dRbHl5d40gRxLXCK7IbbUPKQolijAMZae esaOMHbs7gkhll33yIgzwSbSe0K8DiJOkwzI0IqmkmmHROCXmUtB8Ldlm73HXodR16638LGNhHcD UYfyA0wtM95DU4kil8gBiqhp8F0kQ5eS/RkfmbiekODpAFPm9cZYCBfPAYf9Gk5/AGnG7fY9Oots JJfkyCVzFzFmIrfYUTdEUeLC9kkcmtjPxRGEKPIOmXTB95j9hqh78AOKl7r7McGWu8/PBo8gw5oq lQGinky5w5f3MLPitz+jE4RdqWaTR1aK3eTEGR2daWCF9i7GFJ2gMcbeo88dGnRYYtm8VPp+CFll B7sC6z6yY1Xdx1hgTzc3i3lylwgrZPs4YEv02ZvNJZ4ZiiPEl0neB6+bNu9BqYtcAXBAR0cmcJ9A vwfx4jTKgQAZRnAvlXoYIquAqXvhjtcZt/x3kXcM3sunlhoXeC+BB1+aBxK7yfNB2wwQtRYoA2aA oMtwpVtgsdxfsqjiqtmmTr6J/dKWboDuyGp6IhKf2wHN9T6N/673gQ7j7IdXjpftevodt2ArWV2y 01mWTHbm+ptluPmupsv4mHz8Tc0WmsaHGOrIYsa66Wluehr/f9/TLHufbzqZZf3GTSfjQ4dx08lk w5Xr6WTK5gX6GjXwSAc9euwTLZ36TAilfTmjeFfowY+A75nxNhAVn55u4mIKmIRwqcocLGDhAo40 j8eZ/ILIsB+iBKZDVV8JCUQmOhBewgQMjTTZKVvh6TTaY+N02FmtqsFmWlkFkiW90ijoMKiSKbrZ Kgd4hXitbaAHrbkCivcyShiL2UrUHEq0cqIykh7rgtEcSuidXYsWaw4tbivxuasWtADVCq/AB7cH n+ltv1EHFmCCeRw052Plp9TVuXe1M6/T08uMaUUANNh5BJSeXlO6Lt2e2l0aahfwtKWEEW62Etoy usETIXwGZ9GpqBdR47K+XitdaqmnTKHXg9Aq1Wjd/pAWV/U18M3nBhqbmYLG3knbb9YaEDIjlLT9 CQyN4TJKIHaE+uZCNIDjlpHk6Qt/lcyScCG3kAhTg+ukk2aDiEjMPUqitq+2X7iBxjqHaN2qq5AQ Plrl1iCtfGzKgdNtJ+PJBI+k6XaDoiyd3kKGT3OF86lmvzpYcbIpuLsfjk+8IZ3yhwhCrNGqKgOO iYCzg2pqzTGBw7AikZXxN1eYsrRrnkbpGErpiCYhyiqKmcxTuE7lhTr6rrCBcZftGQxqmCQrhMNA FVjTqFY1LapGqsPSqns+k7KckTTLmmllFVU13VnMWiEvA3O2vFqRN7TKTQw5zazwaeqeT7lrea6b 6xOKKgEGL+znqLoXKAiGauVilmpK48U0rHJ2RrVrR77Bc1S7SJEwsn4zFztnt6JGOJcD4pUqP/DN Ry2QJnlfqS3tOtjeQ4k3DKptHw6XYTj4DK7geNoH2qqirSoaXMGZM5SL9KC47WcXOQWep5QCU8sp tRxTzyn1nNLIKY2c0swpTd/TJ6pwiq8OU30vPzCFGpYdsGa9hX36v/EvAAAA//8DAFBLAwQUAAYA CAAAACEAnGZGQbsAAAAkAQAAKgAAAGNsaXBib2FyZC9kcmF3aW5ncy9fcmVscy9kcmF3aW5nMS54 bWwucmVsc4SPzQrCMBCE74LvEPZu0noQkSa9iNCr1AcIyTYtNj8kUezbG+hFQfCyMLPsN7NN+7Iz eWJMk3ccaloBQae8npzhcOsvuyOQlKXTcvYOOSyYoBXbTXPFWeZylMYpJFIoLnEYcw4nxpIa0cpE fUBXNoOPVuYio2FBqrs0yPZVdWDxkwHii0k6zSF2ugbSL6Ek/2f7YZgUnr16WHT5RwTLpRcWoIwG MwdKV2edNS1dgYmGff0m3gAAAP//AwBQSwECLQAUAAYACAAAACEAu+VIlAUBAAAeAgAAEwAAAAAA AAAAAAAAAAAAAAAAW0NvbnRlbnRfVHlwZXNdLnhtbFBLAQItABQABgAIAAAAIQCtMD/xwQAAADIB AAALAAAAAAAAAAAAAAAAADYBAABfcmVscy8ucmVsc1BLAQItABQABgAIAAAAIQApj47VvgIAAN0H AAAfAAAAAAAAAAAAAAAAACACAABjbGlwYm9hcmQvZHJhd2luZ3MvZHJhd2luZzEueG1sUEsBAi0A FAAGAAgAAAAhAJJ9h+AdBwAASSAAABoAAAAAAAAAAAAAAAAAGwUAAGNsaXBib2FyZC90aGVtZS90 aGVtZTEueG1sUEsBAi0AFAAGAAgAAAAhAJxmRkG7AAAAJAEAACoAAAAAAAAAAAAAAAAAcAwAAGNs aXBib2FyZC9kcmF3aW5ncy9fcmVscy9kcmF3aW5nMS54bWwucmVsc1BLBQYAAAAABQAFAGcBAABz DQAAAAA= "> <v:shape coordsize="45720,45720" fillcolor="black" id="Shape_x0020_213" o:gfxdata="UEsDBBQABgAIAAAAIQDb4fbL7gAAAIUBAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbHyQz07DMAyH 70i8Q+QralM4IITa7kDhCAiNB7ASt43WOlEcyvb2pNu4IODoPz9/n1xv9vOkForiPDdwXVagiI23 jocG3rdPxR0oScgWJ8/UwIEENu3lRb09BBKV0ywNjCmFe63FjDSjlD4Q50nv44wpl3HQAc0OB9I3 VXWrjedEnIq03oC27qjHjympx31un0wiTQLq4bS4shrAECZnMGVTvbD9QSnOhDInjzsyuiBXWQP0 r4R18jfgnHvJr4nOknrFmJ5xzhraRtHWf3Kkpfz/yGo5S+H73hkquyhdjr3R8m2lj09svwAAAP// AwBQSwMEFAAGAAgAAAAhAFr0LFu/AAAAFQEAAAsAAABfcmVscy8ucmVsc2zPwWrDMAwG4Ptg72B0 X5TuUMaI01uh19I+gLGVxCy2jGSy9e1nemrHjpL4P0nD4SetZiPRyNnCruvBUPYcYp4tXC/Htw8w Wl0ObuVMFm6kcBhfX4Yzra62kC6xqGlKVgtLreUTUf1CyWnHhXKbTCzJ1VbKjMX5LzcTvvf9HuXR gPHJNKdgQU5hB+ZyK23zHztFL6w81c5zQp6m6P9TMfB3PtPWFCczVQtB9N4U2rp2HOA44NMz4y8A AAD//wMAUEsDBBQABgAIAAAAIQAiyC2qwwAAANwAAAAPAAAAZHJzL2Rvd25yZXYueG1sRI/dasJA FITvC32H5RR6VzdaKxJdxR8U6Z3RBzhkj0na7NmQPcb49q5Q6OUwM98w82XvatVRGyrPBoaDBBRx 7m3FhYHzafcxBRUE2WLtmQzcKcBy8foyx9T6Gx+py6RQEcIhRQOlSJNqHfKSHIaBb4ijd/GtQ4my LbRt8RbhrtajJJlohxXHhRIb2pSU/2ZXZ6DOu3XIxt+yDeevn+MukeserTHvb/1qBkqol//wX/tg DYyGn/A8E4+AXjwAAAD//wMAUEsBAi0AFAAGAAgAAAAhANvh9svuAAAAhQEAABMAAAAAAAAAAAAA AAAAAAAAAFtDb250ZW50X1R5cGVzXS54bWxQSwECLQAUAAYACAAAACEAWvQsW78AAAAVAQAACwAA AAAAAAAAAAAAAAAfAQAAX3JlbHMvLnJlbHNQSwECLQAUAAYACAAAACEAIsgtqsMAAADcAAAADwAA AAAAAAAAAAAAAAAHAgAAZHJzL2Rvd25yZXYueG1sUEsFBgAAAAADAAMAtwAAAPcCAAAAAA== " path="m22860,c36576,,45720,9144,45720,22860v,12192,-9144,22860,-22860,22860c10668,45720,,35052,,22860,,9144,10668,,22860,xe" stroked="f" strokeweight="0"> <v:stroke join="" miterlimit="83231f"> <v:path arrowok="t" textboxrect="0,0,45720,45720"> </v:path></v:stroke></v:shape><w:wrap type="none"> <w:anchorlock> </w:anchorlock></w:wrap></v:group>A methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases (link to blue book on ESA 2010 methodology);
  • <v:group coordsize="45720,45720" id="Group_x0020_10415" o:gfxdata="UEsDBBQABgAIAAAAIQC75UiUBQEAAB4CAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbKSRvU7DMBSF dyTewfKKEqcMCKEmHfgZgaE8wMW+SSwc27JvS/v23KTJgkoXFsu+P+c7Ol5vDoMTe0zZBl/LVVlJ gV4HY31Xy4/tS3EvRSbwBlzwWMsjZrlprq/W22PELHjb51r2RPFBqax7HCCXIaLnThvSAMTP1KkI +gs6VLdVdad08ISeCho1ZLN+whZ2jsTzgcsnJwldluLxNDiyagkxOquB2Knae/OLUsyEkjenmdzb mG/YhlRnCWPnb8C898bRJGtQvEOiVxjYhtLOxs8AySiT4JuDystlVV4WPeM6tK3VaILeDZxIOSsu ti/jidNGNZ3/J08yC1dNv9v8AAAA//8DAFBLAwQUAAYACAAAACEArTA/8cEAAAAyAQAACwAAAF9y ZWxzLy5yZWxzhI/NCsIwEITvgu8Q9m7TehCRpr2I4FX0AdZk2wbbJGTj39ubi6AgeJtl2G9m6vYx jeJGka13CqqiBEFOe2Ndr+B03C3WIDihMzh6RwqexNA281l9oBFTfuLBBhaZ4ljBkFLYSMl6oAm5 8IFcdjofJ0z5jL0MqC/Yk1yW5UrGTwY0X0yxNwri3lQgjs+Qk/+zfddZTVuvrxO59CNCmoj3vCwj MfaUFOjRhrPHaN4Wv0VV5OYgm1p+LW1eAAAA//8DAFBLAwQUAAYACAAAACEAVKldsLwCAADfBwAA HwAAAGNsaXBib2FyZC9kcmF3aW5ncy9kcmF3aW5nMS54bWzUVdtu2zAMfR+wfxD83trJ2qQImhZo txYDhi1oug9gZDk2JkuGpLjJvn4UZdm5dAPWPS0PjiSShzzUkXR9u60la4WxlVbzZHSeJUworvNK refJ9+eHs6uEWQcqB6mVmCc7YZPbm/fvrmG2NtCUFWeIoOwM5knpXDNLU8tLUYM9141QaCu0qcHh 1KzT3MALItcyHWfZJK2hUsnNAPURHLCNqd4AJTX/IfJ7UC1YhJR8tr/S1Sj5vyPDTLWPplk2C+Mr 51/bhWFVPk+wcwpqbFGSdobODafpUdR6ANgWpvb+uijYllB2/ksYYusYx8WLy+kY4TlawjBkKL+9 EsPLT3+IwkJCQhzsFUFDX8VvuI2yi9Fl5Pdo9KZhYen/o2qbwPN0A8cX00hxWUIjmF+IBL07jmkj Y6jtNPDWLew3A2W0se5RaFICtF+so7zrPI6gjCO+VXFoBHdMkmYcfQ19V71+GnA+zhP2Q/YS9cPK OPK2WrfiWZOX8xocj68mKLeoQyxz8OCbVcXvxM99/w+Ty+lk8MdkBNOpFmFG2WRyFVp5bAq5QmcP sQ9nx3EhJ3UpmIYi9o5IMA18ehNyOsQ/nIW4ULbvQx8XuYX2nBQRlv+OU4g5adGQvLsMjrnQ8ikP qa0I7fRbTortZUDeg9Ck8orA/ByaeVJIcHQZ15UThsmqxo0bT7MsJpKK0KLq3XZJR8lt73S+8+pZ 4T+dEphJ65ZuJ30l2DL/ESpfgIEnvC0l+MelqM4ePntRYFXogd8BaWPFsnlCeQdzTGU9pAeT6kkU eOvShekXrFmv7qVhLfjzQD/iArIpoVvtcnWulJFwfHxRSdlDjij0NchQTudMrIoCq+wjsxDJu2rC eUSu2ON4KpGniEGUWashXuEbG8sMXNHd31j4193R6dHT1tnoKfbv5/785hcAAAD//wMAUEsDBBQA BgAIAAAAIQCSfYfgHQcAAEkgAAAaAAAAY2xpcGJvYXJkL3RoZW1lL3RoZW1lMS54bWzsWUtvGzcQ vhfof1jsvbFkvWIjcmDJctzEL0RKihwpidplzF0uSMqObkVy6qVAgbTooQF666EoGqABGvTSH2PA QZv+iA65L1Ki4gdcIChsAcbu7DfD4czszOzwzt1nEfWOMReExW2/eqviezgesTGJg7b/aLD92W3f ExLFY0RZjNv+DAv/7sann9xB6yNKkiFDfDwIcYQ9EBSLddT2QymT9ZUVMQIyErdYgmN4NmE8QhJu ebAy5ugEFojoymql0lyJEIn9DZAolaAehX+xFIoworyvxGAvRhGsfjCZkBHW2PFRVSHETHQp944R bfsgc8xOBviZ9D2KhIQHbb+i//yVjTsraD1jonIJr8G3rf8yvoxhfLSq1+TBsFi0Xm/Um5uFfA2g chHXa/WavWYhTwPQaAQ7TXWxZbZWu/UMa4DSS4fsrdZWrWrhDfm1BZ03G+pn4TUolV9fwG9vd8GK Fl6DUnxjAd/orHW2bPkalOKbC/hWZXOr3rLka1BISXy0gK40mrVuvtsCMmF0xwlfa9S3W6uZ8BIF 0VBEl1piwmK5LNYi9JTxbQAoIEWSxJ6cJXiCRhCTXUTJkBNvlwQhBF6CYiaAXFmtbFdq8F/96vpK exStY2RwK71AE7FAUvp4YsRJItv+fZDqG5Czt29Pn785ff776YsXp89/zdbWoiy+HRQHJt/7n775 59WX3t+//fj+5bfp0vN4YeLf/fLVuz/+/JB42HFpirPvXr978/rs+6//+vmlQ/omR0MTPiARFt4+ PvEesgg26NAfD/nlOAYhIibHZhwIFCO1ikN+T4YWen+GKHLgOti242MOqcYFvDd9aincD/lUEofE B2FkAfcYox3GnVZ4oNYyzDyYxoF7cT41cQ8ROnat3UWx5eXeNIEcS1wiuyG21DykKJYowDGWnnrG jjB27O4JIZZd98iIM8Em0ntCvA4iTpMMyNCKppJph0Tgl5lLQfC3ZZu9x16HUdeut/CxjYR3A1GH 8gNMLTPeQ1OJIpfIAYqoafBdJEOXkv0ZH5m4npDg6QBT5vXGWAgXzwGH/RpOfwBpxu32PTqLbCSX 5MglcxcxZiK32FE3RFHiwvZJHJrYz8URhCjyDpl0wfeY/Yaoe/ADipe6+zHBlrvPzwaPIMOaKpUB op5MucOX9zCz4rc/oxOEXalmk0dWit3kxBkdnWlghfYuxhSdoDHG3qPPHRp0WGLZvFT6fghZZQe7 Aus+smNV3cdYYE83N4t5cpcIK2T7OGBL9NmbzSWeGYojxJdJ3gevmzbvQamLXAFwQEdHJnCfQL8H 8eI0yoEAGUZwL5V6GCKrgKl74Y7XGbf8d5F3DN7Lp5YaF3gvgQdfmgcSu8nzQdsMELUWKANmgKDL cKVbYLHcX7Ko4qrZpk6+if3Slm6A7shqeiISn9sBzfU+jf+u94EO4+yHV46X7Xr6HbdgK1ldstNZ lkx25vqbZbj5rqbL+Jh8/E3NFprGhxjqyGLGuulpbnoa/3/f0yx7n286mWX9xk0n40OHcdPJZMOV 6+lkyuYF+ho18EgHPXrsEy2d+kwIpX05o3hX6MGPgO+Z8TYQFZ+ebuJiCpiEcKnKHCxg4QKONI/H mfyCyLAfogSmQ1VfCQlEJjoQXsIEDI002Slb4ek02mPjdNhZrarBZlpZBZIlvdIo6DCokim62SoH eIV4rW2gB625Aor3MkoYi9lK1BxKtHKiMpIe64LRHEronV2LFmsOLW4r8bmrFrQA1QqvwAe3B5/p bb9RBxZggnkcNOdj5afU1bl3tTOv09PLjGlFADTYeQSUnl5Tui7dntpdGmoX8LSlhBFuthLaMrrB EyF8BmfRqagXUeOyvl4rXWqpp0yh14PQKtVo3f6QFlf1NfDN5wYam5mCxt5J22/WGhAyI5S0/QkM jeEySiB2hPrmQjSA45aR5OkLf5XMknAht5AIU4PrpJNmg4hIzD1Koravtl+4gcY6h2jdqquQED5a 5dYgrXxsyoHTbSfjyQSPpOl2g6Isnd5Chk9zhfOpZr86WHGyKbi7H45PvCGd8ocIQqzRqioDjomA s4Nqas0xgcOwIpGV8TdXmLK0a55G6RhK6YgmIcoqipnMU7hO5YU6+q6wgXGX7RkMapgkK4TDQBVY 06hWNS2qRqrD0qp7PpOynJE0y5ppZRVVNd1ZzFohLwNztrxakTe0yk0MOc2s8Gnqnk+5a3mum+sT iioBBi/s56i6FygIhmrlYpZqSuPFNKxydka1a0e+wXNUu0iRMLJ+Mxc7Z7eiRjiXA+KVKj/wzUct kCZ5X6kt7TrY3kOJNwyqbR8Ol2E4+Ayu4HjaB9qqoq0qGlzBmTOUi/SguO1nFzkFnqeUAlPLKbUc U88p9ZzSyCmNnNLMKU3f0yeqcIqvDlN9Lz8whRqWHbBmvYV9+r/xLwAAAP//AwBQSwMEFAAGAAgA AAAhAJxmRkG7AAAAJAEAACoAAABjbGlwYm9hcmQvZHJhd2luZ3MvX3JlbHMvZHJhd2luZzEueG1s LnJlbHOEj80KwjAQhO+C7xD2btJ6EJEmvYjQq9QHCMk2LTY/JFHs2xvoRUHwsjCz7DezTfuyM3li TJN3HGpaAUGnvJ6c4XDrL7sjkJSl03L2DjksmKAV201zxVnmcpTGKSRSKC5xGHMOJ8aSGtHKRH1A VzaDj1bmIqNhQaq7NMj2VXVg8ZMB4otJOs0hdroG0i+hJP9n+2GYFJ69elh0+UcEy6UXFqCMBjMH SldnnTUtXYGJhn39Jt4AAAD//wMAUEsBAi0AFAAGAAgAAAAhALvlSJQFAQAAHgIAABMAAAAAAAAA AAAAAAAAAAAAAFtDb250ZW50X1R5cGVzXS54bWxQSwECLQAUAAYACAAAACEArTA/8cEAAAAyAQAA CwAAAAAAAAAAAAAAAAA2AQAAX3JlbHMvLnJlbHNQSwECLQAUAAYACAAAACEAVKldsLwCAADfBwAA HwAAAAAAAAAAAAAAAAAgAgAAY2xpcGJvYXJkL2RyYXdpbmdzL2RyYXdpbmcxLnhtbFBLAQItABQA BgAIAAAAIQCSfYfgHQcAAEkgAAAaAAAAAAAAAAAAAAAAABkFAABjbGlwYm9hcmQvdGhlbWUvdGhl bWUxLnhtbFBLAQItABQABgAIAAAAIQCcZkZBuwAAACQBAAAqAAAAAAAAAAAAAAAAAG4MAABjbGlw Ym9hcmQvZHJhd2luZ3MvX3JlbHMvZHJhd2luZzEueG1sLnJlbHNQSwUGAAAAAAUABQBnAQAAcQ0A AAAA "> <v:shape coordsize="45720,45720" fillcolor="black" id="Shape_x0020_247" o:gfxdata="UEsDBBQABgAIAAAAIQDb4fbL7gAAAIUBAAATAAAAW0NvbnRlbnRfVHlwZXNdLnhtbHyQz07DMAyH 70i8Q+QralM4IITa7kDhCAiNB7ASt43WOlEcyvb2pNu4IODoPz9/n1xv9vOkForiPDdwXVagiI23 jocG3rdPxR0oScgWJ8/UwIEENu3lRb09BBKV0ywNjCmFe63FjDSjlD4Q50nv44wpl3HQAc0OB9I3 VXWrjedEnIq03oC27qjHjympx31un0wiTQLq4bS4shrAECZnMGVTvbD9QSnOhDInjzsyuiBXWQP0 r4R18jfgnHvJr4nOknrFmJ5xzhraRtHWf3Kkpfz/yGo5S+H73hkquyhdjr3R8m2lj09svwAAAP// AwBQSwMEFAAGAAgAAAAhAFr0LFu/AAAAFQEAAAsAAABfcmVscy8ucmVsc2zPwWrDMAwG4Ptg72B0 X5TuUMaI01uh19I+gLGVxCy2jGSy9e1nemrHjpL4P0nD4SetZiPRyNnCruvBUPYcYp4tXC/Htw8w Wl0ObuVMFm6kcBhfX4Yzra62kC6xqGlKVgtLreUTUf1CyWnHhXKbTCzJ1VbKjMX5LzcTvvf9HuXR gPHJNKdgQU5hB+ZyK23zHztFL6w81c5zQp6m6P9TMfB3PtPWFCczVQtB9N4U2rp2HOA44NMz4y8A AAD//wMAUEsDBBQABgAIAAAAIQBOQAS0wgAAANwAAAAPAAAAZHJzL2Rvd25yZXYueG1sRI9Ra8JA EITfC/6HYwXf6kWxVaKn2Iql9M3oD1hyaxLN7YXcGuO/9wqFPg4z8w2z2vSuVh21ofJsYDJOQBHn 3lZcGDgd968LUEGQLdaeycCDAmzWg5cVptbf+UBdJoWKEA4pGihFmlTrkJfkMIx9Qxy9s28dSpRt oW2L9wh3tZ4mybt2WHFcKLGhz5Lya3ZzBuq8+wjZ7Ed24fR2OewTuX2hNWY07LdLUEK9/If/2t/W wHQ2h98z8Qjo9RMAAP//AwBQSwECLQAUAAYACAAAACEA2+H2y+4AAACFAQAAEwAAAAAAAAAAAAAA AAAAAAAAW0NvbnRlbnRfVHlwZXNdLnhtbFBLAQItABQABgAIAAAAIQBa9CxbvwAAABUBAAALAAAA AAAAAAAAAAAAAB8BAABfcmVscy8ucmVsc1BLAQItABQABgAIAAAAIQBOQAS0wgAAANwAAAAPAAAA AAAAAAAAAAAAAAcCAABkcnMvZG93bnJldi54bWxQSwUGAAAAAAMAAwC3AAAA9gIAAAAA " path="m22860,c36576,,45720,10668,45720,22860v,13716,-9144,22860,-22860,22860c10668,45720,,36576,,22860,,10668,10668,,22860,xe" stroked="f" strokeweight="0"> <v:stroke join="" miterlimit="83231f"> <v:path arrowok="t" textboxrect="0,0,45720,45720"> </v:path></v:stroke></v:shape><w:wrap type="none"> <w:anchorlock> </w:anchorlock></w:wrap></v:group>A programme of data transmission (Annex B) setting out the time limits by which Member States shall transmit to Eurostat the accounts and tables (link to ESA 2010 transmission programme).
Temporary derogations have been granted to Member States, up to 2020,
by Commission Implementing Decision 2014/403/EU of 26 June 2014 thus allowing national data to deviate temporarily from the ESA 2010 transmission requirements.

Some other legal acts with relevance for national accounts concern:
  • Commission Decision 98/715 of 30 November 1998 and Commission Decision 2002/990 of 17 December 2002 on measurement of price and volumes in national accounts.
  • Legal act on the excessive deficit procedure
Several separate acts, often regarding classifications such as: NACE Rev.2, CPA 2015, COGOG, COICOP, NUTS 2016.
More legal acts relevant for national accounts can be found on the Eurostat website, sections ‘National accounts’ and ‘Government finance and EDP’.

National statistical legal acts are available at: http://tilastokeskus.fi/org/lainsaadanto/index_en.html
For statistics on taxes and tax-like payments, the OECD is also involved. In the field of statistics, the OECD collects from the Member States the data it needs for research.

Confidentiality - policy

The data protection of data collected for statistical purposes is absolutely guaranteed in accordance with the Statistics Act (280/2004), the Personal Data Act (532/1999) and the Act on the Openness of Government Activities (621/1999), as well as the requirements of the EU’s General Data Protection Regulation (2016/679). The data materials are protected at all stages of processing with the necessary physical and technical solutions. Statistics Finland has compiled detailed directions and instructions for confidential processing of the data. Employees have access only to the data essential for their duties. The premises where unit-level data are processed are not accessible to outsiders. Members of the personnel have signed a pledge of secrecy upon entering the service. Wilful breaching of data protection is punishable.

Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).

The data protection principles of Statistics Finland are described at:
http://tilastokeskus.fi/meta/tietosuoja/index_en.html

Confidentiality - data treatment

In a statistical sense, ‘confidential data’ means data which allow statistical units to be identified, either directly or indirectly, thereby disclosing individual information. To determine whether a statistical unit is identifiable, account shall be taken of all relevant means that might reasonably be used by a third party to identify the statistical unit. Although national accounts data are usually highly aggregated, there may be possible cases for detailed breakdowns of aggregates and/or small economies. In these cases measures should be taken in order not to disclose data of a separate statistical unit. Guidance on how to prevent disclosure can be found in the Handbook on Statistical Disclosure Control.

The data submitted are flagged either by ‘N= not for publication before embargo date’ or ‘F=free’

Release policy

Statistics Finland’s release calendar lists in advance all the statistical data and publications to be released over the year. Statistical releases can be found under statistics-specific releases. Statistical data are released on the Internet at 8 am, unless otherwise indicated. The calendar is updated on weekdays. Statistics Finland’s release calendar for the coming year is published every year in December.

Good practice requires that new national accounts data and associated news releases are announced in a release calendar that is published well in advance of the respective releases.

Data sharing

National accounts data are key datasets used and published by many international organisations to improve data consistency and exploit synergies for data collection and validation. An initiative to improve data sharing for National Accounts was launched in 2016 by the Inter-Agency Group on Economic and Financial Statistics (comprising representatives of the Bank for International Settlements, the European Central Bank, Eurostat, the IMF, the Organization for Economic Co-operation and Development, the United Nations, and the World Bank)  under the G20 Data Gap Initiative.

Data are transmitted via Eurostat to other international organisations. 

Quarterly financial accounts, balance of payments data and general government accounts are also transmitted directly to the ECB. The data corresponding to the statistics on taxes and tax-like payments are transmitted to the OECD in June.
 

Accessibility and clarity

The statistics on taxes and tax-like payments are published twice a year on Statistics Finland’s website as a statistical release. The data are also published in the OECD’s Revenue Statistics publication. The tax rate is also published in the notes to national accounts and in the Statistical Yearbook of Finland.

Quality assurance

When compiling statistics, Statistics Finland observes the European Statistics Code of Practice (CoP) and the Quality Assurance Framework (QAF) based on them. The Code of Practice concerns the independence and accountability of statistical authorities and the quality of processes and data to be published. The principles are in line with the Fundamental Principles of Official Statistics approved by the United Nations Statistics Division and are supplementary to them. The quality criteria of Official Statistics of Finland are also compatible with the European Statistics Code of Practice. The principles are also compatible with those of the European Foundation for Quality Management (EFQM).

More information is available on Statistics Finland’s on quality management pages.

Every year Statistics Finland conducts statistical auditing that helps to ensure the quality of statistics.

The quality of national accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.

During the overall compilation process, national and regional accounts data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat, European or national Court of Auditors, IMF).

The quality criteria and practices of Statistics Finland are described at http://tilastokeskus.fi/meta/svt/svt-laatukriteerit_en.html

User access

In line with the Community legal framework and the European Statistics Code of Practice (Principle 6 on impartiality and
objectivity, Principle 13 on timeliness and punctuality and Principle 15 on accessibility and clarity), national accounts data that meet the quality standards, including relevant metadata, should be made available to users. Users should be informed when the data become available and how they can be accessed.

Statistics Finland’s publication principles are available at https://tilastokeskus.fi/org/periaatteet/julkistamisperiaatteet_en.html
 

Statistical experts

Reija Haapanen
Senior Statistician
029 551 3592