Post on 29-May-2022
Final report
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Introduction of NACE Rev. 2 in national accounts
Final report by Statistics Finland
Eurostat grants for 2009
Theme: 2.01 - Annual Economic Accounts
Title: ”National accounts methodological and technical improvements”
Final report
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Contents
1. INTRODUCTION .................................................................................................................................................. 5
2. REVISIONS IN NATIONAL ACCOUNTS TIME SERIES .................................................................................... 5
3. CHANGES IN THE INDUSTRIAL CLASSIFICATION ......................................................................................... 6
4. APPLICATION OF TOL 2008 IN NATIONAL ACCOUNTS ................................................................................ 7
5. GENERAL PRINCIPLES APPLIED IN CALCULATING DATA FOR THE INDUSTRIES FOR THE 1975-2007 PERIOD .................................................................................................................................................................... 8
6. CALCULATIONS BY SECTOR ......................................................................................................................... 10
6.1. Non-financial corporations (S11) and households (S14) ...................................................................................... 10 6.2. Financial and insurance corporations (S12) ......................................................................................................... 12 6.3. General government (S13) ................................................................................................................................... 12 6.4. Non-profit institutions serving households (S15) .................................................................................................. 13
7. CALCULATIONS OF CERTAIN TRANSACTIONS .......................................................................................... 13
7.1. Consumption of fixed capital (K1) ........................................................................................................................ 13
8. CALCULATIONS AT CONSTANT PRICES ...................................................................................................... 14
9. OTHER EFFECTS FROM THE REVISION OF THE INDUSTRIAL CLASSIFICATION ................................... 14
10. OTHER REVISIONS AND CHANGES............................................................................................................. 15
ANNEX 1 ................................................................................................................................................................ 16
GENERAL PRINCIPLES ........................................................................................................................................... 16 PRELIMINARY CORRECTIONS TO TOL2002 DATA .................................................................................................... 17
Breaks in time series ...................................................................................................................................... 17 Industry ’99 Industry unknown’ ....................................................................................................................... 18 Investment history and Capital stock .............................................................................................................. 19
INFORMATION SOURCES ........................................................................................................................................ 19 Finnish enterprises ......................................................................................................................................... 19 Financial statement statistics on manufacturing ............................................................................................. 19 Regional accounts .......................................................................................................................................... 20 The Central government accounting system .................................................................................................. 20 Statistics on the finances of municipalities/joint municipal boards ................................................................. 21
RESULTS .............................................................................................................................................................. 22 Overview of the whole economy ..................................................................................................................... 22
Direct re-coding ........................................................................................................................................................... 22 Transactions in National accounts and information sources ....................................................................................... 24 Revisions in value added ............................................................................................................................................ 25
S111 Non-financial corporations .................................................................................................................... 27 Direct re-coding ........................................................................................................................................................... 27 Coverage of information sources ................................................................................................................................ 28 Revisions in value added ............................................................................................................................................ 33
S112 Housing corporations ............................................................................................................................ 35 S12 Financial and insurance corporations ..................................................................................................... 35 S1311 Central government ............................................................................................................................. 36
Direct re-coding ........................................................................................................................................................... 36 Industry splits in sector ’S1311 Central government’ .................................................................................................. 37 Revisions in value added ............................................................................................................................................ 38
S1313 Local government ................................................................................................................................ 39 Direct re-coding ........................................................................................................................................................... 39 Industry splits in sector ’S1313 Local government’ ..................................................................................................... 40
S13141 Employee pension schemes ............................................................................................................. 41 Direct re-coding ........................................................................................................................................................... 41 Revisions in value added ............................................................................................................................................ 41
S13149 Other social security funds ................................................................................................................ 44
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S14 Households ............................................................................................................................................. 44 Direct re-coding ........................................................................................................................................................... 44 Coverage of information sources ................................................................................................................................ 45
S15 Non-profit institutions serving households .............................................................................................. 49 Direct re-coding ........................................................................................................................................................... 49 Industry splits in sector ’S15 Non-profit institutions serving households’ .................................................................... 50 Revisions in value added ............................................................................................................................................ 51
Standard Industrial Classification TOL2002 in National Accounts ................................................................. 52 Standard Industrial Classification TOL2008 in National Accounts ................................................................. 55 Division of TOL2002-industries into TOL2008 industries ............................................................................... 59 Formation of TOL2008 industries from TOL2002 industries .......................................................................... 61 Sector classification in TOL2002 and TOL2008 ............................................................................................. 64
Tables
TABLE 1. MARKET PRODUCTION IN TOL2002 INDUSTRIES 15, 25, 35 AND 36 .............................................................. 17 TABLE 2. MARKET PRODUCTION IN TOL2002 INDUSTRIES 521 AND 522 ...................................................................... 17 TABLE 3. WAGES AND SALARIES IN INDUSTRY ’99 INDUSTRY UNKNOWN’ IN SECTOR ’S11 NON-FINANCIAL CORPORATIONS
IN 1975-1994, EUR MILLION ............................................................................................................................. 18 TABLE 4. CHANGES IN INVENTORIES IN INDUSTRY ’99 INDUSTRY UNKNOWN’ IN SECTOR ’S11 NON-FINANCIAL
CORPORATIONS IN 1975-1994, EUR MILLION ..................................................................................................... 18 TABLE 5. SHARE OF DIRECT RE-CODING OF B1GPH IN 2007 ....................................................................................... 22 TABLE 6. SHARE OF DIRECT RE-CODING OF D11K IN 2007 .......................................................................................... 23 TABLE 7. SHARE OF DIRECT RE-CODING OF E1 IN 2007............................................................................................... 23 TABLE 8. SHARE OF DIRECT RE-CODING OF P51 IN 2007............................................................................................. 23 TABLE 9. SHARE OF DIRECT RE-CODING OF P52 IN 2007............................................................................................. 24 TABLE 10. TRANSACTIONS IN PRODUCTION................................................................................................................. 24 TABLE 11. TRANSACTIONS IN INVESTMENTS ............................................................................................................... 25 TABLE 12. VALUE ADDED (B1GPH) IN TOL2002 AND TOL2008 IN THE WHOLE ECONOMY IN 1975-2007, EUR MILLION 26 TABLE 13. SHARE OF DIRECT RE-CODING IN SECTOR ’S111 NON-FINANCIAL CORPORATIONS’ IN 2007 ........................... 27 TABLE 14. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’C MINING AND QUARRYING’ IN SECTOR ’S111 NON-
FINANCIAL CORPORATIONS’ ................................................................................................................................ 28 TABLE 15. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’D MANUFACTURING’ IN SECTOR ’S111 NON-FINANCIAL
CORPORATIONS’ ................................................................................................................................................ 29 TABLE 16. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’E ELECTRICITY, GAS AND WATER SUPPLY’ IN SECTOR
’S111 NON-FINANCIAL CORPORATIONS’ ............................................................................................................. 30 TABLE 17. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’G TRADE; REPAIR OF MOTOR VEHICLES AND HOUSEHOLD
GOODS’ IN SECTOR ’S111 NON-FINANCIAL CORPORATIONS’................................................................................. 30 TABLE 18. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’I TRANSPORT, STORAGE AND COMMUNICATION’ IN
SECTOR ’S111 NON-FINANCIAL CORPORATIONS’ ................................................................................................. 31 TABLE 19. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’K REAL ESTATE AND BUSINESS ACTIVITIES’ IN SECTOR
’S111 NON-FINANCIAL CORPORATIONS’ ............................................................................................................. 32 TABLE 20. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’O OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICES’
IN SECTOR ’S111 NON-FINANCIAL CORPORATIONS’ ............................................................................................. 32 TABLE 21. VALUE ADDED (B1GPH) IN TOL2002 AND TOL2008 IN SECTOR S111 NON-FINANCIAL CORPORATIONS IN
1975-2007, EUR MILLION ................................................................................................................................. 34 TABLE 22. INDUSTRIES OF SECTOR ’S112 HOUSING CORPORATIONS’ IN TOL2002 AND TOL2008 ................................ 35 TABLE 23. INDUSTRIES OF SECTOR ’S12 FINANCIAL AND INSURANCE CORPORATIONS’ IN TOL2002 AND TOL2008 ....... 35 TABLE 24. SHARE OF DIRECT RE-CODING IN SECTOR ’S1311 CENTRAL GOVERNMENT’ IN 2007 ..................................... 36 TABLE 25. INDUSTRIES OF SECTOR ’S1311 CENTRAL GOVERNMENT’ IN TOL2002 AND TOL2008 ................................ 36 TABLE 26. VALUE ADDED (B1GPH) IN TOL2002 AND TOL2008 IN SECTOR ’S1311 CENTRAL GOVERNMENT’ IN 1975-
2007, EUR MILLION .......................................................................................................................................... 38 TABLE 27. SHARE OF DIRECT RE-CODING IN SECTOR ’S1313 LOCAL GOVERNMENT’ IN 2007 ......................................... 39 TABLE 28. INDUSTRIES OF SECTOR ’S1313 LOCAL GOVERNMENT’ IN TOL2002 AND TOL2008 ..................................... 39 TABLE 29. TOL2002 INDUSTRY ’92 RECREATIONAL, CULTURAL AND SPORTING ACTIVITIES’ IN TOL2008 CLASSIFICATION
IN SECTOR ’S1313 LOCAL GOVERNMENT’ ........................................................................................................... 40
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TABLE 30. INDUSTRIES OF SECTOR ’S13141 EMPLOYEE PENSION SCHEMES’ IN TOL2002 AND TOL2008 ..................... 41 TABLE 31. VALUE ADDED (B1GPH) OF TOL2002 AND TOL2008 INDUSTRIES IN SECTOR ’S13141 EMPLOYEE PENSION
SCHEMES’ IN 2007, EUR MILLION ...................................................................................................................... 42 TABLE 32. VALUE ADDED (B1GPH) IN TOL2002 AND TOL2008 IN SECTOR ’S13141 EMPLOYEE PENSION SCHEMES’ IN
1975-2007, EUR MILLION ................................................................................................................................. 43 TABLE 33. INDUSTRIES OF SECTOR ’S13149 OTHER SOCIAL SECURITY FUNDS’ IN TOL2002 AND TOL2008 .................. 44 TABLE 34. SHARE OF DIRECT RE-CODING IN SECTOR ’S14 HOUSEHOLDS’ IN 2007 ........................................................ 45 TABLE 35. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’D MANUFACTURING’ IN SECTOR ’S14 HOUSEHOLDS’ ... 46 TABLE 36. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’I TRANSPORT, STORAGE AND COMMUNICATION’ IN
SECTOR ’S14 HOUSEHOLDS’ ............................................................................................................................. 46 TABLE 37. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’K REAL ESTATE AND BUSINESS ACTIVITIES’ IN SECTOR
’S14 HOUSEHOLDS’ .......................................................................................................................................... 47 TABLE 38. COVERAGE OF INFORMATION SOURCES IN INDUSTRY ’O OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICES’
IN SECTOR ’S14 HOUSEHOLDS’ .......................................................................................................................... 48 TABLE 39. SHARE OF DIRECT RE-CODING IN SECTOR ’S15 NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS’ IN 2007 .. 49 TABLE 40. INDUSTRIES OF SECTOR ’S15 NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS’ IN TOL2002 AND TOL2008
........................................................................................................................................................................ 49 TABLE 41. VALUE ADDED (B1GPH) IN TOL2002 AND TOL2008 IN SECTOR ’S15 NON-PROFIT INSTITUTIONS SERVING
HOUSEHOLDS’ IN 1975-2007, EUR MILLION ....................................................................................................... 51
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1. Introduction This report concerns transition from NACE Rev.1 to NACE Rev.2 in na-
tional accounts in Finland.
All European Union member countries have to compile and deliver annual
and quarterly national accounts data to Eurostat from September 2011 on-
wards according to NACE 2008 classification. For that purpose Statistics
Finland set a separate project to compile the time series.
The project started in January 2010. The aim was to finish it by 31 July 2011
and the deadline for reporting on the project to Eurostat was 15 September
2011.
The annual and quarterly time series according to TOL 2008 (NACE 2008)
were published on 14 July 2011 (annual series for 1975 - 2010 and quarterly
series for 1990 I quarter - 2011 I quarter). The project met its scheduled
timetables.
The original project plan estimated the necessary working time to be 3 800
hours. The realised total working time was 5 568 hours, that is about 1,5
times so much as originally estimated.
The regional accounts according to TOL 2008 will be published by the end
of 2011 (year 2009) and by the end of 2012 (years 2000 - 2008).
2. Revisions in National Accounts time series
Statistics Finland published on 14 July 2011 revisions to its National Ac-
counts time series for the 1975 - 2007 period and at the same time also re-
vised preliminary series for years 2008 - 2010.
Transition to new standard industrial classification was the main reason to
revisions but not the only one. Reasons to revisions can be divided to two
parts.
First, the old standard industrial classification (TOL 2002) has been re-
placed by a new standard industrial classification (TOL 2008) in the Ac-
counts. Other economic statistics of Statistics Finland have already adopted
the new classification earlier. The transition timetables have been decreed in
EU regulations.
The old standard industrial classification (TOL 2002) used in Finland is con-
sistent with European Union NACE Rev. 1 classification. In the same way
also a new standard industrial classification (TOL 2008) used in Finland is
consistent with European Union NACE Rev. 2 (NACE 2008) classification.
Second, the revisions are due to the renewal of the National Accounts in-
formation system, in consequence of which the methods and the utilisation
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of the data sources have been reviewed, and corrections have been made to
errors detected in the time series.
The original project plan to keep total levels (sums of industries) of aggre-
gates as earlier was not entirely possible. Anyway, the revisions to earlier to-
tal levels are rather small.
All series have been genuinely calculated according to the revised industrial
classification (TOL 2008) starting from 2008 because the revised classifica-
tion has been adopted in the source statistics starting from 2008.
There were two sets of double coded statistics that could be used for the ac-
tivities that had to be divided: the Register of Enterprises and Establishments
has dual coding for the period between 1995 and 2008, and the regional and
industrial statistics (i.e. structural business statistics) for the 1985 to 2008
period for manufacturing and 2002 to 2008 period for services.
The data describing the 2008 to 2010 period are preliminary and no supply
and use tables have yet been compiled for these years. Supply and use tables
for 2008 will be finished by the end of this year. Supply and use tables by
the revised industrial classification are not calculated retrospectively.
In certain isolated cases, the data concerning 2007 and 2008 are not fully
comparable with each other and the time series contain breaks. The break is
not very significant in any series.
3. Changes in the industrial classification
The biggest change in the industrial classification concerns the main catego-
ries at the character level. These comprise, for instance, J Information and
communication, M Professional, scientific and technical activities, N Ad-
ministrative and support service activities, R Arts, entertainment and recrea-
tion, and S Other service activities.
Examples of new 2-digit level activities would be e.g. 33 Repair and instal-
lation of machinery and equipment, 78 Employment activities, 79 Travel
agency, tour operator and other reservation service and related activities, and
80 Security and investigation activities. Industries separated into their own
categories include 21 Manufacture of basic pharmaceutical products and
pharmaceutical preparations, 37 Sewerage, 92 Gambling and betting activi-
ties and 93 Sports activities and amusement and recreation activities.
The old activity categories (TOL 2002) which have been divided among
several new activities comprise especially 63 Supporting and auxiliary
transport activities, 748 Miscellaneous business activities, 90 Sewage and re-
fuse disposal, sanitation and similar activities and 92 Recreational, cultural
and sporting activities, as well as several manufacturing activities.
The revised industrial classification and a more detailed description of
changes in it have been published in the Handbooks series of Statistics
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Finland and can be accessed on the agency's website
(http://tilastokeskus.fi/meta/luokitukset/toimiala/001-2008/index_en.html).
4. Application of TOL 2008 in National Accounts
The headings used in National Accounts for some activities deviate from
those in the official standard industrial classification in order to make them
shorter, simpler and better suited to the circumstances in Finland. However,
the contents of the categories are the same. For instance, category 02 "For-
estry and logging" is in National Accounts “Forestry” and category 16
"Manufacture of wood and of products of wood and cork, except furniture;
manufacture of articles of straw and plaiting materials" is in National Ac-
counts “Woodworking industry”.
In the main, National Accounts data are calculated at the 2-digit level of the
classification but, for instance in forestry and manufacturing, at the 3-digit
level. The data for manufacturing are published at the 2-digit level.
Some 2-digit level categories have also been combined in National Accounts
calculations. These are 59_60 Audio-visual activities, 62_63 Computer and
information service activities, 87_88 Social work activities and 90_91 Cul-
tural activities.
There are four activity categories in Finnish National Accounts which do not
appear in the official industrial classification. These are:
025 Net growth of forests (previously included on silviculture),
844 Defence equipment and conscripts (differentiated from public admini-
stration as earlier),
845 Maintaining of railways and
846 Maintaining of roads and streets.
Maintaining of railways and maintaining of roads and streets were previ-
ously included in the main category of transport, storage and communication
from where they were moved into the main public administration category
O.
There is no output in Finland in categories 05 Mining of coal and lignite or
06 Extraction of crude petroleum and natural gas. Industry 99 Activities of
extraterritorial organisations and bodies is not included in the economic area
of Finland but in the sector rest of the world. Likewise, National Accounts
do not contain category 00 Industry unknown but all activities have been
classified into some industry.
In National Accounts, the industry of construction is divided into two sub-
categories, Building construction and Civil engineering. The division has
been made so that sub-category 431 Demolition and site preparation of in-
dustry 43 Specialised construction activities of the actual industrial classifi-
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cation has been classified into the category of Civil engineering and the rest
of its sub-categories (432, 433, 439) into Building construction.
Prior to 1990, the data on industry 75 Veterinary activities were contained in
the data on industry 86 Human health activities, and the data on industry 845
Maintaining of railways in the data on industry 49 Land transport (491+492
rail transport). This was also the case in the past.
The categories of the new classification covered in National Accounts num-
ber 182 whereas in the old classification they numbered 184. On Statistics
Finland's website, the data are published at the accuracy of 90 industries and
in printed publications at the accuracy of 44 industries. Quarterly accounts
data are published for 11 industries except for value added data which are
published for 20 industries.
5. General principles applied in calculating data for the
industries for the 1975-2007 period
Series by the revised standard industrial classification have been calculated
retrospectively back to 1975.
The calculation was done by adhering to the previous summary current-
priced levels of gross value added and other transactions of all industries in
the 1975 - 2007 period. If the summed up series of all industries deviate
from the old ones it means that either a rounding error or revisions caused by
other changes (than the industrial classification) have taken place. See sec-
tion Other revisions and changes below.
Exceptions to this are output, intermediate consumption and consumption of
fixed capital, whose total levels deviate from the old levels due to the rea-
sons explained later on. Small deviations from old levels have been allowed
for all transactions in constant-priced series.
Annex 1 includes a more detailed description about source statistics and the
compilation methods. Here you can find a short summary.
Three different methods have been used in the compiling of data by industry
for the years from 1975 to 2007.
First, roughly one-half of the industries (calculated from value added) have
been transferred one-to-one from the old industries, so that just the code has
changed and in some cases also the heading, but the contents of the covered
activity have remained unchanged.
The largest of these industries are the wood and paper industry, manufacture
of basic metals, energy supply, civil engineering, wholesale trade, water
transport, air transport, hotels and restaurants, financial and insurance inter-
mediation, health and social work and activities of membership organisa-
tions.
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Second, in certain cases separate exact data have been available on how an
old industry divides between the new industry categories. Their overall sig-
nificance has been minor. For instance, industries 79 Travel agency, tour op-
erator etc. activities and 92 Gambling and betting activities were in the past
independent accounting activities in the SNA 68 system concerning the
years from 1975 to 1991.
Conceptual changes in National Accounts in transferring from the SNA68
system to the SNA93/ESA95 system, and changes in the defining of activi-
ties were estimated to be so small that the data for the years concerned were
used as such. In these cases, series for the years from 1991 to 2008 were cal-
culated by utilising data on turnover.
Third, in other cases, each old industry has been divided between new in-
dustries and the new industries have been formed by summing up the parts
transferred from the different old industries.
The dual coding used in the source statistics has been exploited in dividing
the old industries between the new industries. For the past few years, the sta-
tistical units of these statistics have been coded by both the TOL 2002 and
the TOL 2008 classification.
For example, the regional and industrial statistics on manufacturing (i.e.
structural business statistics) have been double coded for the years between
1985 and 2008, the Register of Enterprises and Establishments for the 1995 -
2008 period and the regional and industrial statistics on services for the pe-
riod between 2002 and 2008. The data on previous years have been divided
between industries relative to their shares in certain linkage years.
For instance, in the old classification retail sale of automotive fuel was in-
cluded in the sale of motor vehicles (50) but is in the new classification in-
cluded in retail sales (47), and repair of personal and household goods was
in the old classification included in retail trade (52) but is in the new classi-
fication a category of its own (95) to which output was also transferred from
other old industries.
In this case, data for the industry of retail trade are calculated by deducting
repair of household goods from the old retail trade category and by adding
retail trade of automotive fuel to it:
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Year 2007, output EUR million TOL
2002
TOL
2008
50 Sale, maintenance and repair of motor vehicles and motor-
cycles; service station activities (TOL 2002)
5,278
45 Wholesale and retail trade and repair of motor vehicles and
motorcycles (TOL 2008)
4,629
47 Retail trade, except of motor vehicles and motorcycles
(TOL 2008)
649
52 Retail trade; repair of personal and household goods (TOL
2002)
9,557
47 Retail trade, except of motor vehicles and motorcycles
(TOL 2008)
9,377
95 Repair of computers and personal and household goods
(TOL 2008)
180
47 Retail trade, except of motor vehicles and motorcycles
(TOL 2008)
10,026
6. Calculations by sector
6.1. Non-financial corporations (S11) and households (S14)
In sectors S11 Non-financial corporations and S14 Households, some of the
old industries were moved one-to-one to new industries but a considerable
proportion of the old industries had to be divided between new industries.
The dual coding of statistical units used in the source statistics was exploited
in these cases.
In primary production (activity A), old industries were either moved one-
to-one to new industries or an exact time series was available for the item to
be moved. Gathering of forest berries and mushrooms was moved from agri-
culture to category 023 Gathering of wild growing non-wood products of
forestry, and cultivation of Christmas trees was moved from forestry to agri-
culture. A previously compiled times series was available for these. An ex-
isting time series was also available for industry 025 Net growth of forests,
which had been detached into its own activity from silviculture.
In manufacturing (activities B_E), some industries were moved one-to-one
to new industries but the regional and industrial statistics on manufacturing
which have dual coding for the 1985 - 2008 period could be utilised for the
industries needing to be divided. For the 1985 - 1994 period, the statistics
are based on Statistics Finland's own inquiry with which establishment-
specific data were obtained. Since 1995, business taxation data have also
been available in addition to those obtained with the own inquiry.
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By means of the dual coding, coefficients were calculated for the old indus-
tries to decide which proportions of the figures on each industry should be
moved and the industries they should be moved to.
The transactions calculated this way were market output (P11), other inter-
mediate consumption (than that of financial intermediation services indi-
rectly measured, or FISIM) (P22), compensation of employees (D1), number
of persons employed (E1) and investments (gross fixed capital formation,
P51) with the exception of investments in computer software.
By contrast, employers’ social insurance contributions (D12) were divided
between the new industries in the same ratio as wages and salaries (D11),
and hours worked (E2) in the same ratio as the number of persons employed
(E1). Output for own final use (P12), intermediate consumption of financial
intermediation services indirectly measured (FISIM, P21), other subsidies on
production (D39), other taxes on production (D29) and changes in invento-
ries (P52) were apportioned to the new industries in the same proportion as
market output (P11). Investments in computer software were divided in the
same proportion as investments in machinery and equipment.
Means of the shares of the two subsequent years were used in dividing the
data between the years 1975 and 1984 to the new industries. For instance,
the shares for 1984 are the mean shares of different industries in the years
1985 and 1986, the data for 1983 the mean shares in 1984 and 1985, and so
on, whereby the shares of the different industries stabilise quickly in retro-
spective calculating.
In construction (activity F), the activity of civil engineering, etc., was
moved one-to-one from the old activity.
Two minor TOL 2002 industry classes were combined with building con-
struction, etc.: construction service activities, and repair and maintenance of
lifts, which previously belonged to category 29 Manufacture of machinery
and equipment n.e.c. In consequence of the combining the summed up out-
put and intermediate consumption of these industries decreased because out-
put and intermediate consumption between the activities were eliminated.
The summed up value added and other transactions remained unchanged.
In services (activities G_T), some activities were moved one-to-one to new
industries but there were two sets of double coded statistics that could be
used for the activities that had to be divided: the Register of Enterprises and
Establishments has dual coding for the period between 1995 and 2008, and
the regional and industrial statistics on services for the 2002 to 2008 period.
These were combined into a so-called establishment dataset that is based on
data modelled from the information on establishments in the Business Regis-
ter and the information concerning single-establishment enterprises in struc-
tural business statistics. These data were exploited for the years between
2002 and 2007. Using the dual coding, coefficients were calculated for the
old industries to decide which proportions of the figures on each industry
should be moved and the industries they should be moved to.
The double coded data of the Register of Enterprises and Establishments
were used in the same way for the years between 1995 and 2001. If there
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were significant differences in the shares of different industries between
2001 and 2002, the data describing earlier years were chained basing on the
shares in 2002.
The transactions calculated this way were market output (P11), other inter-
mediate consumption (than that of financial intermediation services indi-
rectly measured, or FISIM) (P22), compensation of employees (D1), number
of persons employed (E1) and investments (P51) with the exception of in-
vestments in computer software, and entertainment, literary and art originals.
The distribution of intermediate consumption (P22) between the new indus-
tries could not be obtained from the Register of Enterprises and Establish-
ments for the years between 1995 and 2001. The point of departure in calcu-
lating this distribution was the distribution in 2002, which was carried
backwards with changes in the shares of output by using turnover as the in-
dicator of output. If the share of an industry changed in the retrospective cal-
culation, the share of intermediate consumption was also changed corre-
spondingly.
Employers’ social insurance contributions (D12) were divided between the
new industries in the same ratio as wages and salaries (D11), and hours
worked (E2) in the same ratio as number of persons employed (E1). Output
for own final use (P12), intermediate consumption of financial intermedia-
tion services indirectly measured (FISIM, P21), other subsidies on produc-
tion (D39), other taxes on production (D29) and changes in inventories
(P52) were divided to the new industries in the same proportion as market
output (P11).
Investments in computer software were divided in the same way as in manu-
facturing. Investments in entertainment, literary and art originals were di-
vided between industries 58 Publishing activities, 59_60 Audiovisual activi-
ties and 90_91 Cultural activities by means of separate calculations.
Means of the shares of the two subsequent years were used in dividing the
data between the new industries in the years from 1975 to 1994. For in-
stance, the shares for 1994 are the mean shares of different industries in the
years 1995 and 1996, the data for 1993 the mean shares of 1994 and 1995,
and so on, whereby the shares of different industries stabilise quickly in ret-
rospective calculating.
6.2. Financial and insurance corporations (S12)
In sector S12, Financial and insurance corporations, all activities were
moved one-to-one to new industry categories.
6.3. General government (S13)
Likewise, in sector S13, General government, almost all activities were
moved one-to-one to new industry categories.
The old industry 0211, Silviculture, was divided to the new industries of 021
Silviculture and other forestry activities, and 025 Net growth of forests in the
same way as in the other sectors by exploiting existing data.
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In local government, the old industry 90 Sewage and refuse disposal, etc.,
was moved outright to the new industry 38 Waste collection, treatment and
disposal activities; materials recovery, and the old industry 748 Miscellane-
ous business activities n.e.c. was moved outright to the new industry 82 Of-
fice administrative, office support and other business support activities.
However, in central government the old industry 748 was moved to the new
industry 78 Employment activities.
In central government, starting from the year 1998, units were moved to the
new industries 841_842 Public administration from the old industries 63
Supporting and auxiliary transport activities and 73 Research and develop-
ment. Exact calculations were available for these.
In central government, the old industry 92 Recreational, cultural and sport-
ing activities was moved outright to the new industry 90_91 Cultural activi-
ties. In local government, it was divided between the industries 841_842
Public administration, 90_91 Cultural activities and 93 Sports, amusement
and recreation activities based on function-specific data for 2008 obtained
from statistics on the finances of municipalities.
6.4. Non-profit institutions serving households (S15)
In sector S15, Non-profit institutions serving households, almost all activi-
ties were also moved one-to-one to new industry categories.
The old industry 92 was divided between the new industries 92 Gambling
and betting activities, 90_91 Cultural activities and 93 Sports, amusement
and recreation activities. The data for the first mentioned one existed and the
remainder was divided so that 60 per cent was moved to activities 90_91 and
40 per cent to industry 93. The division ratio was based on the data in the
Register of Enterprises and Establishments describing compensation of em-
ployees by a detailed classification of industries.
7. Calculations of certain transactions
7.1. Consumption of fixed capital (K1)
Time series of consumption of fixed capital (K1) were recalculated by using
the data on investments calculated for the new industries. This was the
method in sectors non-financial corporations (S11) and households (S14).
For this, investments were calculated retrospectively also prior to the year
1975 by the new industrial classification. In the industries where the TOL
2002 categories were divided between several TOL 2008 categories the ba-
sis for the division was the distribution of investments in 1975.
In some new industries, average service life of different capital goods was
re-estimated. That it because earlier average service life was different in dif-
ferent earlier industries.
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Because the consumption of fixed capital was recalculated in the capital
stock model, its overall level also changed slightly.
In sectors financial corporations (S12) and social security funds (S1314) old
figures were used as such. In sectors central government (S1311), local gov-
ernment (S1313) and non-profit institutions serving households (S15) con-
sumption of fixed capital was subdivided to new industries in relation to
gross fixed capital formation (P51), where new industry was not moved one-
to-one from old industry.
8. Calculations at constant prices
Calculations at constant prices, i.e. at the previous year's prices, were com-
piled in the same way as calculations at current prices. The figures at the
previous year's prices were not benchmarked to old figures at the level of the
whole economy, so the development of volume may in certain places deviate
slightly from the past. The deviation is not significant anywhere. Statistics
Finland does not publish the figures at the previous year's prices but they are
available at special request.
Constant price figures are published at the reference year 2000 prices. They
have been calculated as before by chaining data for two successive years.
The reference year has not been changed in order to make comparisons with
old data easier.
9. Other effects from the revision of the industrial classification
The revision of the standard industrial classification also has other effects
than changes in the data describing economic activities.
At the same time the division into private and collective consumption ex-
penditure in local government changed because some of the consumption
expenditure entered under recreational, cultural and sports services (youth
work) is now entered under public administration. This reduced private con-
sumption expenditure slightly, as well as households' adjusted disposable in-
come, at most by approximately EUR 130 million.
As already mentioned above, the gathering of forest berries and mushrooms
moved to the new category 023 Gathering of wild growing non-wood prod-
ucts of forestry, and at the same time the cultivation of Christmas trees
moved from forestry to agriculture. In consequence of this change, value
added fell in agriculture and grew in forestry. Respectively, households' en-
trepreneurial income decreased from agriculture and increased from forestry,
at most by around EUR 50 million.
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10. Other revisions and changes
Statistics Finland revised time series 14 July 2011 also because of other rea-
sons than change in industrial classification. For example some errors de-
tected in the time series have been corrected. Also some other revisions to
figures have been made.
Following changes had influence also on figures according to industrial clas-
sification.
In the past, during the 1975 to 1994 period the non-financial corporations
sector included the category "Industry unknown" under which compensa-
tions of employees and employers’ social insurance contributions, amount-
ing at most to EUR 660 million (1.3 per cent of compensation of employees
in the whole economy in 1991). The share of the paid compensation of em-
ployees and social insurance contributions which deviated from their accrual
and could not be allocated to any industry at that time was entered for the
category of industry unknown. The series contain both positive and negative
figures. A corresponding entry with an opposite sign was made to operating
surplus.
In the revision, compensation of employees unspecified by industry were di-
vided between all industries of the non-financial corporations sector in the
ratio of the compensation of employees they had paid. This also affected the
operating surpluses of the industries. The compensation of employees paid
by the different industries decreased in the 1975 - 1983 period and increased
in the 1984 - 1994 period. The operating surpluses of the industries received
opposite signs. This did not change the summed up data on the non-financial
corporations sector.
In the past, during the 1975 to 1979 period the non-financial corporations
sector included the category "Industry unknown" in changes in inventories
(tradable goods). It was now recorded for industry 46 wholesale trade.
Households' acquisition of valuable goods had in the past also been entered
for the activity of "Industry unknown". Time series start from the year 1995.
It was now recorded for industry 68202 Operation of dwellings and residen-
tial real estate. It amounted at most to 63 EUR million in 2009.
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Annex 1
General principles
Series by the revised standard industrial classification have been calculated retrospectively back to 1975. The
calculation was done by adhering to the previous summary current-priced levels of gross value added and other
transactions of all industries in the 1975-2007 period. If the summed up series of all industries deviate from the
old ones it means that either a rounding error or revisions caused by other changes (than the industrial classifica-
tion) have taken place. Exceptions to this are output, intermediate consumption and consumption of fixed capi-
tal, whose total levels deviate from the old levels due to the reasons explained later on. Small deviations from old
levels have been allowed for all transactions in constant-priced series.
Three different methods have been used in the compiling of data by industry for the years from 1975 to 2007.
First, roughly one-half of the industries (calculated from value added) have been transferred one-to-one from the
old industries, so that just the code has changed and in some cases also the heading, but the contents of the cov-
ered activity have remained unchanged. The largest of these industries are the wood and paper industry, manu-
facture of basic metals, energy supply, civil engineering, wholesale trade, water transport, air transport, hotels
and restaurants, financial and insurance intermediation, health and social work and activities of membership
organisations. In the text, this is referred to as direct re-coding.
Second, in certain cases separate exact data have been available on how an old industry divides between the new
industry categories. Their overall significance has been minor. For instance, industries 79 Travel agency, tour
operator etc. activities and 92 Gambling and betting activities were in the past independent accounting activities
in the SNA68 system concerning the years from 1975 to 1991. Conceptual changes in National Accounts in
transferring from the SNA68 system to the SNA93/ESA95 system, and changes in the defining of activities were
estimated to be so small that the data for the years concerned were used as such. In these cases, series for the
years from 1991 to 2008 were calculated by utilising data on turnover.
Third, in other cases, each old industry has been divided between new industries and the new industries have
been formed by summing up the parts transferred from the different old industries. The dual coding used in the
source statistics has been exploited in dividing the old industries between the new industries. For instance, it was
possible to calculate from the source data which proportions of a certain industry of the old TOL2002 classifica-
tion should be allocated to a number of industries of the revised TOL2008 classification. Precisely these relative
proportions, and not absolute levels calculated from the source data, have been exploited in the adoption of the
revised industrial classification. This is justifiable, in the first place because over the years significant revisions
have been made to the source data in connection with actual national accounts calculations. In addition, data that
could not be utilised in the adoption of the revised classification have been available for the actual calculations.
Due to the use of the relative shares, the sector-specific total levels of the old TOL2002 classification were ad-
hered to in the adoption of the revised classification.
For the past few years, the statistical units of these statistics have been coded by both the TOL2002 and the
TOL2008 classification. For example, the regional and industrial statistics on manufacturing have been double
coded for the years between 1985 and 2008, the Register of Enterprises and Establishments for the 1995-2008
period and the regional and industrial statistics on services for the period between 2002 and 2008. The data on
previous years have been divided between industries relative to their shares in certain linkage years.
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Preliminary corrections to TOL2002 data
Breaks in time series
The time series for many industries of the old TOL2002 classification start from either 1985 or 1990. At these
points, some industry had been divided into several sub-industries. In the adoption of the revised classification,
such sub-industries are problematic, mainly because in the TOL2008 classification they fall under different activ-
ity categories.
In manufacturing, such series of the TOL2002 categories were 151/9, 251/2, 351/2 and 361/2. Data on these
industries for the 1983-1986 period are shown in Table 1. The point is that the differentiation between industries
251 and 252 was only started from the reference year 1985. The break concerned all transactions in the produc-
tion and investment accounts of the industries presented in Table 1. The break has been mechanically by-passed
so that the summary levels for the years from 1975 to 1984 (e.g. industry 25) have been divided between the sub-
industries concerned (251, 252) according to the relative shares in 1986.
Table 1. Market production in TOL2002 industries 15, 25, 35 and 36
1983 1984 1985 1986
15 Manufacture of food and beverages 6 178 6 625 7 008 7 319 151 Manufacture of food 6 178 6 625 6 551 6 784
159 Manufacture of beverages 0 0 457 535
25 Manufacture of rubber and plastic products 744 766 817 886 251 Manufacture of rubber products 744 766 168 182 252 Manufacture of plastic products 0 0 649 704
35 Manufacture of other transport equipment 1 262 1 262 1 313 1 288 351 Building and repairing of ships and boats
1 262 1 262 1 070 1 033
352 Manufacture of railway and tramway locomotives and rolling stock
0 0 243 255
36 Manufacture n.e.c 718 761 812 856 361 Manufacture of furniture 718 761 601 623 362 Manufacture n.e.c 0 0 211 233
On the side of services, a similar break occurred in industry ’52 Retail trade; repair of personal and household
goods’. The break concerned all production account transactions. In this case, too, the break was by-passed for
the years 1975-1989 basing on the year 1990.
Table 2. Market production in TOL2002 industries 521 and 522
1988 1989 1990 1991
52 Retail, Repair of personal and household goods
3 904 4 343 4 497 4 422
521 Retail sale in non-specialized stores
3 904 4 343 4 416 4 339
527 Repair of personal and household goods
0 0 81 83
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Industry ’99 Industry unknown’
The TOL2002 classification included category ’99 Industry unknown’. This category had been used as a storage
for certain individual undivided series. When the revised classification was adopted, it was decided that this
category would be abandoned.
Table 3 shows transactions ’D11K Wages and salaries’ and ’D12K Employers' social contributions’ of industry
’99 Industry unknown’ of the sector ’S111 Non-financial corporations’ for the years between 1975 and 1994.
The transactions account for some 1-2 per cent of the respective transactions of the whole sector of non-financial
corporations. In the adoption of the revised industrial classification, these transactions were divided between
other industries of the non-financial corporations sector in the ratio of the wages and salaries of these other in-
dustries.
Table 3. Wages and salaries in industry ’99 Industry unknown’ in sector ’S11 Non-financial corporations in 1975-
1994, EUR million
D1K D11K D12K
1975 -131 -85 -46 1976 -125 -39 -86
1977 -120 -65 -55 1978 -174 -137 -37 1979 -182 -138 -44
1980 -197 -110 -87 1981 -33 25 -58 1982 -187 -49 -138
1983 -94 13 -107
1984 28 214 -186 1985 264 352 -88
1986 427 508 -81 1987 305 479 -174 1988 248 363 -115
1989 432 544 -112 1990 362 379 -17 1991 661 657 4
1992 439 636 -197 1993 231 621 -390 1994 305 417 -112
There were also changes in inventories in category ’99 Industry unknown’ of the sector ’S11 Non-financial cor-
porations’ in the 1975-1979 period. The levels of item ’P524S Goods for resale’ of the changes in inventories
described in Table 4 were included in the figures for industry ’51 Wholesale trade and commission trade’. In the
TOL2008 classification, this item became entered direct for industry ’46 Wholesale trade (excl. motor vehicles,
etc.)’.
Table 4. Changes in inventories in industry ’99 Industry unknown’ in sector ’S11 Non-financial corporations in 1975-
1994, EUR million
1975 1976 1977 1978 1979
P52 Changes in inventories 320 -255 -238 -448 625 P524S Goods for resale 320 -255 -238 -448 625
In addition, item ’P532S Net acquisition of valuables’ of the changes in inventories of category ’99 Industry
unknown’ in the sector ’S14 Households’ had been entered for the producer type ’TN Producer type unknown’
from 1995 onwards. This item was entered for producer type ’T20 Producers for own final use’ of industry ’7021
Letting and operation of dwellings’ of the same sector S14. In the TOL2008 classification, this item became
recorded direct for industry ’68202 Operation of dwellings’.
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Investment history and Capital stock
When the revised TOL2008 classification was being adopted, consumption of fixed capital was recalculated for
its industries. In the series compiled according to TOL2002, the investment history of industries went back to
1960 - the years prior to this were calculated by using assumptions of the capital stock model. In this respect, the
revised classification caused no problems.
On the other hand, due to the fragmentation of industries which the revised classification caused, some life spans
of the investments of the TOL2002 industries had to be reconsidered. If a new TOL2008 category consisted of
several very different TOL2002 categories, the life spans of the types of investment goods of the revised
TOL2008 category had to be coarsely estimated due to annual fluctuations in investments. The prices of the capi-
tal stock investments of the new TOL2008 categories became weighted based on cp and fp figures.
Information sources
Finnish enterprises
The statistics on Finnish enterprises contain data on the enterprises, establishment and groups that operate in
Finland. The basic variables describe their number, personnel and turnover. The data are classified by industry,
area, type of owner, legal form and size category.
Enterprises and establishments that operated for more than six months in the reference year and employed more
than one-half of a person or had a turnover (with agricultural enterprises income from agriculture) in excess of an
annually specified statistical limit (e.g. EUR 9,636 in 2007) are selected into the statistics.
The data are mainly obtained from the Tax Administration’s registers and with direct inquiries among enter-
prises. Data on groups are obtained from the consolidated financial statements groups report to the Board of Pat-
ents and Registration or Suomen Asiakastieto Oy. Numbers of employees are estimated from data on wages and
salaries for enterprises not included in the surveys.
Business Register data are available by both the TOL2002 and the TOL2008 classification starting from the year
1995.
Financial statement statistics on manufacturing
Financial statement statistics on manufacturing describe the formation of profit, profitability and balance sheet
structure in different branches of manufacturing. The material contains profit and loss statement and balance
sheet data, itemised data on revenue and expenditure, itemised balance sheet data, increases and decreases of
fixed assets, number of personnel, wages and salaries and social costs. The data also contain basic information
about the enterprises and their classification categories, derived from Statistics Finland’s Business Register.
The statistical unit is an independent business enterprise. Neither enterprise groups nor establishments of enter-
prises are included in the data. New forms of unincorporated state and municipal enterprises are included. Out-
side the scope of the description are public sector authority units and non-profit institutions. The identifying code
is the Business ID.
The data cover exhaustively all business enterprises in all manufacturing industries. Some of the data are col-
lected direct from enterprises and some are obtained by exploiting the Tax Administration’s corporate taxation
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records and Statistics Finland’s Register of Enterprises and Establishments. Data are collected direct from all
enterprises employing at least 20 persons. Data on the profit and loss statements and balance sheets of smaller
and non-respondent enterprises are derived from administrative records, and other data for them are imputed
utilising administrative records and the Business Register, and the data obtained with the own inquiry. As a rule,
the classification data for the enterprises are mainly obtained from Statistics Finland’s Register of Enterprises
and Establishments.
Data from the Financial statement statistics on manufacturing are available by both the TOL2002 and the
TOL2008 classification starting from the year 1986. For the 1986-1994 period, the statistics are based on Statis-
tics Finland's own inquiry with which establishment-specific data were obtained. Since the year 1995, business
taxation data have also been available in addition to the own inquiry.
Regional accounts
Regional accounts are an extension of national accounts from which data are available by sub-regional unit, re-
gion, major region, as well as by other regional divisions based on municipalities if required. The statistics also
contain comparison data on regional structures, and on their development and levels. The comparisons are usu-
ally made with data on the whole country, but occasionally also on the EU countries.
Regional accounts of production and employment describe Finland’s regional economics with the concepts and
definitions of national accounts by location of production unit. The accounts are compiled in accordance with the
guidelines of the European System of Accounts (ESA 1995). In the regional accounts, production is broken down
into output, intermediate consumption, value added and compensations of employees. Employment is broken
down into self-employed persons and wage and salary earners. Apart from these, the calculation also extends to
gross fixed capital formation, i.e. investments by region.
Data for the whole country are obtained from national accounts. Several basic statistics and registers are used in
calculating regional data. These include: Data on establishments in the Business Register, Business structures
statistics, Statistics on finances and activities of municipalities and joint municipal boards, Data on financial
statements of the state, Statistics on agricultural enterprises and income, Data on financial statements of credit
institutions, Data on personal taxation, Data on dwelling stock, Household Budget Survey and Vehicle register.
The Central government accounting system
The central government accounting office organisation’s offices and institutions and its extra-budgetary funds
follow the central government accounting system. The accounting offices are accountable units and also balance
their own accounts each year. Financial Statement and Report data are compiled in the State Treasury from the
accounting data of accounting offices by eliminating internal profits, expenditure, receivables and liabilities.
Accounting by offices and institutions and central accounting by the Treasury consist of on-budget accounting
and budget accounting. The onus in on-budget accounting is to accurately reflect the actions and financial status
of the government and its agencies. Budget accounting, on the other hand, is a means of monitoring budget im-
plementation. In addition to on-budget accounting and budget accounting, the accounting office’s account code is
reported in conjunction with recorded entries. Extra-budgetary fund accounting is only recorded in on-budget
accounting.
Accounting is performed mainly on an accrual basis. Accounting transactions based on payments (= cash re-
ceived) are adjusted in conjunction with balancing the books. Accruals of tax revenues, financial transactions and
subsidies are also exceptionally entered on a cash-basis principle in final central government accounts. In accor-
dance with the new accounting system, only on-budget revenue and expenditure items are entered in central gov-
ernment revenue and expenditure. In budget accounting, budget income and expenditure are recorded in accor-
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dance with the budget of the year in question. Thus, for example, a transfer of appropriations is a budget transac-
tion but not an on-budget accounting transaction.
As a rule, accounting industries and economic activities are defined automatically using various code keys. Ac-
counting economic activities for all industries are defined by the on-budget accounting chart of accounts. Divi-
sion into accounting industries is performed by means of main titles, classes and items of budgetary accounting.
In the absence of main title-class data, the industry type is concluded based on office codes. Not all necessary
determinations of industries and economic activities can be made by code keys. In addition to automatic adapta-
tions of records, adjustments to industries and economic activities are also performed manually.
The central government accounting system offers information starting on 1.1.1998.
Statistics on the finances of municipalities/joint municipal boards
In part I of the inquiry on statistics on finances of municipalities and joint municipal boards data are collected
from municipalities and joint municipal boards about their annual financial statements: income and expenses
according to the profit and loss account, financial items according to the funds statement, and assets and liabili-
ties according to balance sheets on 31 December. The data are collected from all of Finland's municipalities and
joint municipal boards annually
In part II of the inquiry on statistics on the finances of municipalities and joint municipal boards data are col-
lected from municipalities and joint municipal boards about their activity and investment expenditure and income
specified by function and by income and expenditure item. The inquiry also contains data on separate financial
statements of municipal enterprises following the so-called municipal enterprise model, consolidated balance
sheets of municipalities/joint municipal boards, some activity data, and data collected for the state subsidy sys-
tem on the finances of municipalities and joint municipal boards.
The data from the municipalities and joint municipal boards of the Åland Islands are collected and processed by
Ålands statistik- och utredningsbyrå.
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Results
Overview of the whole economy
Direct re-coding
Tables 5 to 9 describe the success of the direct conversion of value added (B1GPH), wages and salaries (D11K),
employment (E1), gross fixed capital formation (P51) and changes in inventories (P52) from TOL2002 industries
to TOL2008 industries. The tables describe the situation in 2007. The examination has been made from the per-
spective of TOL2002 - in other words to see whether a certain TOL2002 industry converts outright into some
TOL2008 industry or its component. In the tables ’primary production’ comprises TOL2002 categories A and B,
’secondary production’ categories C-F and ’services’ categories G-P. The figures in the tables are interpreted so
that value 1 describes a 100 per cent successful direct re-coding from the TOL2002 classification to the
TOL2008 classification. Correspondingly, a situation where it has not been possible to convert a single TOL2002
category direct into a TOL2008 category or its component receives value 0.
According to Table 5, 58.5 per cent of the value added of TOL2002 industries converted outright into the value
added of TOL2008 industries. The direct conversion was fully successful in sectors S112, S121, 1221, S1223,
S123, S124, S125, S13141 and S13149. Over 90 per cent success was achieved in sectors S1311, S1313 and
S15. In S14, the industrial classification was almost equally unproblematic on the whole. In S111, straight re-
coding from TOL2002 to TOL2008 was 40 per cent successful.
Table 5. Share of direct re-coding of B1GPH in 2007
Sector Primary production
Secondary production
Services Total
S111 Non-financial corporations 0.660 0.200 0.607 0.401
S112 Housing corporations 1.000 1.000 S121 The central bank 1.000 1.000 S1221 Deposit banks 1.000 1.000
S1223 Other monetary financial 1.000 1.000 S123 Other financial intermediaries 1.000 1.000 S124 Financial auxiliaries 1.000 1.000
S125 Insurance corporations 1.000 1.000 S1311 Central government 0.905 0.905 S1313 Local government 1.000 0.956 0.952
S13141 Employment pension schemes 1.000 1.000 S13149 Other social security funds 1.000 1.000 S14 Households 0.322 0.913 0.984 0.856
S15 Non-profit institutions 0.000 0.923 0.919
S1 Total economy 0.388 0.231 0.787 0.585
In the cases of wages and salaries (D11K) and employment (E1) presented in Tables 6-7 the overall picture was
much like in the case of value added. For employment, the success rate of the direct conversion was 68 per cent,
i.e. clearly higher than for value added or wages and salaries.
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Table 6. Share of direct re-coding of D11K in 2007
Sector Primary production
Secondary production
Services Total
S111 Non-financial corporations 0.818 0.259 0.600 0.441 S112 Housing corporations 1.000 1.000 S121 The central bank 1.000 1.000
S1221 Deposit banks 1.000 1.000 S1223 Other monetary financial 1.000 1.000 S123 Other financial intermediaries 1.000 1.000
S124 Financial auxiliaries 1.000 1.000 S125 Insurance corporations 1.000 1.000 S1311 Central government 0.906 0.906
S1313 Local government 0.000 1.000 0.964 0.963
S13141 Employment pension schemes 1.000 1.000 S13149 Other social security funds 1.000 1.000
S14 Households 0.799 0.813 0.949 0.857 S15 Non-profit institutions 0.000 0.917 0.916
S1 Total economy 0.798 0.266 0.773 0.613
Table 7. Share of direct re-coding of E1 in 2007
Sector Primary production
Secondary production
Services Total
S111 Non-financial corporations 0.787 0.268 0.673 0.511 S112 Housing corporations 1.000 1.000
S121 The central bank 1.000 1.000 S1221 Deposit banks 1.000 1.000 S1223 Other monetary financial 1.000 1.000
S123 Other financial intermediaries 1.000 1.000 S124 Financial auxiliaries 1.000 1.000
S125 Insurance corporations 1.000 1.000
S1311 Central government 0.916 0.916 S1313 Local government 0.000 1.000 0.960 0.959 S13141 Employment pension schemes 1.000 1.000
S13149 Other social security funds 1.000 1.000 S14 Households 0.957 0.775 0.902 0.901 S15 Non-profit institutions 0.000 0.910 0.909
S1 Total economy 0.919 0.308 0.807 0.682
Table 8 describes the extent of straight re-coding of investments (P51). The main difference compared to the
production account transactions is that the direct conversion from TOL2002 to TOL2008 succeeded fully even in
sector S1311. Likewise, almost 100 per cent conversions rate was achieved in sector S14.
Table 8. Share of direct re-coding of P51 in 2007
Sector Primary production
Secondary production
Services Total
S111 Non-financial corporations 1.000 0.189 0.779 0.568 S112 Housing corporations 1.000 1.000
S121 The central bank 1.000 1.000 S1221 Deposit banks 1.000 1.000 S1223 Other monetary financial 1.000 1.000
S123 Other financial intermediaries 1.000 1.000 S124 Financial auxiliaries 1.000 1.000 S125 Insurance corporations 1.000 1.000
S1311 Central government 1.000 1.000 S1313 Local government 1.000 1.000 0.876 0.877 S13141 Employment pension schemes 1.000 1.000
S13149 Other social security funds 1.000 1.000 S14 Households 1.000 0.911 0.995 0.995 S15 Non-profit institutions 0.943 0.943
S1 Total economy 1.000 0.201 0.892 0.761
Table 9 describes the success of direct re-coding from TOL2002 to TOL2008 for changes in inventories. Due to
the nature of changes in inventories, the table also contains negative figures so only indicative conclusions
should be drawn from it. For instance, Table 9 shows that the inventories of sectors S14 and S1313 converted
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outright to TOL2008 categories. In S11, the straight conversion succeeded quite well in services and fully in
primary production.
Table 9. Share of direct re-coding of P52 in 2007
Sector Primary production
Secondary production
Services Total
S111 Non-financial corporations 1.000 -0.009 0.672 0.208 S112 Housing corporations S121 The central bank
S1221 Deposit banks S1223 Other monetary financial S123 Other financial intermediaries
S124 Financial auxiliaries S125 Insurance corporations
S1311 Central government
S1313 Local government 1.000 1.000 S13141 Employment pension schemes S13149 Other social security funds
S14 Households 1.000 1.000 S15 Non-profit institutions
S1 Total economy 1.000 -0.009 0.683 0.283
Transactions in National accounts and information sources
Table 10 describes the information that was used to divide production account transactions from TOL2002 in-
dustries to TOL2008 industries in the cases where straight re-coding could not be used.
Direct data on transactions P11R, P22K, D11, E11 and E12 were available from the information sources. Thus,
the level of e.g. market output (P11R) could be calculated from the source data by both TOL2002 and TOL2008
with more of less the same contents as in actual national accounts calculations. On the other hand, several trans-
actions of especially sectors ’S111 Non-financial corporations’ and ’S14 Households’ could not be calculated
from the available source data. In these cases the transactions had to be apportioned by using as logical indicators
as possible. For instance, it made sense to use the ratios of transaction D11 to apportion the sub-items of transac-
tion D12K to the TOL2008 industries. On the other hand, due to the lack of other information the P11R indicator
had to be used for transactions D29K and D39R. In sectors ’S1311 Central government’ and ’S1313 Local gov-
ernment’ the information sources also provided data on the division of transactions P12R and D12K.
Table 10. Transactions in production
Transaction Source transaction
P11R Market output P11
P12R Output for own final use P11,P12(S1311,S1313)
P119R FISIM a P139R Payments for other non-market production P139
P13R Other non-market production P13 P119K FISIM P22 P22K Intermediate consumption P22
K1K Consumption of fixed capital x(S1311,S1313,S15), pim (S111,S14)
D11K Wages and salaries D11
D12K Employers' social contributions D11,D12(S1311,S1313) D29K Other taxes on production P11 D39R Other subsidies on production P11
E11 Employers E11 E12 Employees E12 E21 Employers' working hours E11
E22 Employees' working hours E12
Transaction ’P119R’ is indicated by ’a’ because no problems arose in its division. Transaction ’P119R’ only
exists in sectors ’S1221 Deposit banks’, ’S1223 Other monetary financial...’, and ’S123 Other financial interme-
diaries’ which could all be re-coded outright.
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The treatment of transaction K1 varied by sector. In sectors ’S1313 Local government’ and ’S15 Non-profit in-
stitutions serving households’ K1 of a TOL2002 industry was apportioned between new TOL2008 industries in
the division ratio of investments. This was done in order to avoid having to alter the levels of value added of the
sectors. For sectors ’S111 Non-financial corporations’, ’S112 Housing corporations’ and ’S14 Households’ K1
was genuinely re-calculated based on data series on the investments of TOL2008 industries and the capital stock
model. The TOL2002 industries of other sectors could be re-coded as TOL2008 industries and the old levels of
K1 were adhered to in these cases.
Table 11. Transactions in investments
Transaction Source transaction
P5111S Dwellings a
P51121S Non-residential buildings P51121S P51122S Civil engineering and other structures P51122S
P51131S Transport equipment P5113S P511321S Computers P5113S P511322S ICT equipment P5113S
P511323S Other machinery and equipment P5113S P51141S Livestock for breeding, dairy, draught etc. a P51142S Vineyards and orchards -
P5121S Mineral exploration a P5122S Computer software P5113S P5123S Entertainment, literary or artistic originals a(S14),e(S111)
P5129S Other intangible fixed assets - P5131 Major improvements to land etc. a P5132 Costs of ownership transfer for land etc. a
Table 11 describes the data available on investments from the different information sources. As in the case of the
production account here, too, the industries marked with ’a’ could be re-coded outright from TOL2002 to
TOL2008. The situation with transaction ’P5123S’ was two-sided: in sector ’S14 Households’ it could be re-
coded direct to the TOL2008 classification but in sector ’S111 Non-financial corporations’ data on the relative
shares of royalties of different sub-areas of entertainment and arts (literature, motion pictures and videos, music,
television and radio production) had to be resorted to.
Finnish national accounts do not include transactions ’P51142S’ and ’P5129S’ marked with ’-’.
Investments in machinery and transport equipment are monitored in the source data as one variable only, so in
the adoption of the revised industrial classification figures for the four different sub-items of investments in ma-
chinery and transport equipment had to be divided from the summary level available from the sources. Likewise,
due to the lack of other sources, the apportioning of transaction ’P5122S’ was done based on item ’P5113S’.
No reliable information was available for changes in inventories. For this reason the changes in inventories of
TOL2002 industries were apportioned to TOL2008 industries according to the distributions of P11R.
Revisions in value added
Table 12 shows the levels of value added of the whole economy before the adoption of the revised industrial
classification (TOL2002) and after it (TOL2008). According to the table, in the adoption of the revised classifi-
cation, value added of the whole economy went up by EUR 128 million, or about 0.1 per cent, in 2007. The last
five columns of Table 12 show the sectors which account for the revision. The reasons for the revision of value
added are elaborated on in the closer breakdowns by sector below.
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Table 12. Value added (B1GPH) in TOL2002 and TOL2008 in the whole economy in 1975-2007, EUR million
S1 TOL2002
S1 TOL2008
S1 TOL2008 vs. TOL2002
S11 TOL2008 vs. TOL2002
S13141 TOL2008 vs. TOL2002
S1311 TOL2008 vs. TOL2002
S15 TOL2008 vs. TOL2002
S1 TOL2008 vs. TOL2002
1975 16 356 16 363 7 6 3 0 -2 7 1976 18 524 18 532 8 7 2 0 -1 8 1977 20 075 20 084 9 8 2 0 -1 9 1978 22 082 22 093 11 9 4 0 -2 11 1979 25 720 25 732 12 10 4 0 -2 12 1980 29 667 29 684 17 10 10 0 -3 17 1981 33 416 33 438 22 9 15 0 -2 22 1982 37 536 37 564 28 14 17 0 -3 28 1983 41 869 41 902 33 16 20 0 -3 33 1984 46 434 46 470 36 17 22 0 -3 36
1985 50 338 50 378 40 21 23 0 -4 40 1986 53 970 54 014 44 21 28 0 -5 44 1987 58 024 58 067 43 -4 51 0 -4 43 1988 64 491 64 542 51 8 47 0 -4 51 1989 72 276 72 349 73 15 63 0 -5 73 1990 77 365 77 390 25 -7 77 -40 -5 25 1991 73 875 73 914 39 -17 103 -41 -6 39 1992 72 114 72 146 32 -20 100 -40 -8 32 1993 73 116 73 139 23 -58 123 -34 -8 23 1994 77 017 77 078 61 -43 132 -20 -8 61 1995 83 782 83 860 78 -32 120 -1 -9 78 1996 86 176 86 242 66 -63 140 0 -11 66 1997 92 649 92 717 68 -60 140 0 -12 68 1998 100 859 100 942 83 -101 195 0 -11 83 1999 105 750 105 849 99 -121 229 1 -10 99 2000 115 066 115 151 85 -147 243 0 -11 85 2001 121 893 121 983 90 -165 268 -2 -11 90 2002 125 348 125 453 105 -210 327 0 -12 105 2003 126 151 126 266 115 -221 348 -1 -11 115 2004 132 513 132 631 118 -231 361 -1 -11 118 2005 136 660 136 782 122 -219 353 -2 -10 122
2006 143 657 143 779 122 -227 361 0 -12 122 2007 156 956 157 084 128 -210 349 0 -11 128
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S111 Non-financial corporations
Direct re-coding
Table 13 describes how exhaustively TOL2002 industries could successfully be re-coded direct as TOL2008
industries in sector ’S111 Non-financial corporations’. The logic is the same as in Tables 5-9 above. In deviation,
the chosen level of classification in Table 13 is the character level of TOL2002. The column ’share’ in Table 13
describes the exhaustiveness of straight re-coding. For instance, 62.5 per cent of the value added of activities in
’A Agriculture, forestry and hunting’ of TOL2002 could be re-coded outright as TOL2008 industries. Columns
’mil’ (=million) and ’100 empl’ (=100 employees) of Table 13 depict the significance of each industry. The table
shows, for instance, that in 2007, value added in ’A Agriculture, forestry and hunting’ amounted to EUR 988
million, i.e. under one per cent of the value added of the whole economy, so that possible deficiencies in its re-
coding are not significant from the point of the whole. On the other hand, activity levels D, G, I and K are impor-
tant from the point of the whole.
As regards sector ’S111 Non-financial corporations’ the character level categories of ’B Fishing’, ’F Construc-
tion’, ’H Hotels and restaurants’, ’M Education’ and ’N Health and social work’ of TOL2002 converted straight
into TOL2008 activities. In category ’G Trade; repair of motor vehicles and household goods’ almost 87 per cent
success was achieved in straight conversion of value added (B1GPH). In category ’A Agriculture, forestry and
hunting’ investments and inventories converted outright from TOL2002 to TOL2008. Difficulties in direct re-
coding emerged especially in categories ’D Manufacturing’, ’E Electricity, gas and water supply’, ’K Real estate
and business activities’ and ’O Other community, social and personal services’.
Table 13. Share of direct re-coding in sector ’S111 Non-financial corporations’ in 2007
B1GPH D11 E1 P51 P52 share mil share mil share 100 empl share mil share mil
A 0.652 988 0.812 361 0.769 229 1.000 380 1.000 221
B 1.000 24 1.000 13 1.000 20 1.000 5 C 0.438 537 0.424 172 0.439 57 0.825 395 0.805 -41 D 0.022 37 841 0.021 15 439 0.021 4 303 0.027 4 728 0.023 1 836
E 0.081 3 551 0.118 627 0.160 156 0.154 1 296 0.000 36 F 1.000 8 771 1.000 5 053 1.000 1 464 1.000 694 1.000 -25 G 0.869 14 972 0.901 7 496 0.904 3 070 0.935 1 378 0.749 399
H 1.000 2 493 1.000 1 402 1.000 731 1.000 200 1.000 3 I 0.629 10 444 0.681 4 705 0.722 1 537 0.624 2 133 J
K 0.298 15 854 0.175 7 614 0.242 2 336 0.867 7 302 0.185 65 L M 1.000 252 1.000 136 1.000 47 1.000 24
N 1.000 1 696 1.000 919 1.000 363 1.000 162
O 0.220 2 558 0.257 1 122 0.313 418 0.036 826 P
sum 0.401 99 981 0.441 45 059 0.511 14 731 0.568 19 523 0.208 2 494
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Coverage of information sources
Tables 14-20 below describe more closely the methods used in adopting the revised classification in the TOL
industries where the variable ’share’ of Table 13 received a value lower than 1. In these industries at least some
TOL2002 activity had to be split between several TOL2008 activities with the help of source data.
Tables 14-20 follow the same logic. The tables depict the quality of the source data for the TOL2002 industries
which could not be re-coded outright. The used information sources and their coverage periods are given on the
same row as each transaction. In addition, coefficients of coverage for the sources have been added to Tables 14-
20 for linkage years 1986 (Cov. 1986), 1996 (Cov. 1996), 2002 (Cov. 2002) and 2007 (Cov. 2007). The coeffi-
cient of coverage has been defined as the ratio between the official level and the level calculated for the transac-
tion with the source information. If the coefficient of coverage is lower than 1, the coverage calculated from the
source data falls short of the official level. On the other hand, if the coefficient of coverage is higher than 1, the
value of the transaction calculated from the source information is higher than the official level of the transaction
concerned.
For instance, 65 per cent of the value added of TOL2002 category ’A Agriculture, forestry and hunting’ could be
re-coded outright to TOL2008 industries (Table 13). At the TOL2002 character level of ’A Agriculture, forestry
and hunting’ problems mainly arose in industry ’0211 Growing of forests’. In TOL2008, the activity was split
between the categories of ’021 Silviculture and other forestry activities’ and ’025 Net growth of forests’. In sim-
ple terms, the split was done so that the figures of the production and investment accounts of the TOL2002 cate-
gory of ’0211 Growing of forests’ were moved under the TOL2008 category of ’021 Silviculture and other for-
estry activities’. As an exception to this, the changes in inventories of the old TOL 2002 category of ’0211
Growing of forests’ were deducted from the output of the new TOL2008 category of 021 Silviculture and other
forestry activities’. These changes in inventories were, in turn, recorded as output for the TOL2008 category of
’025 Net growth of forests’. Due to this method, no examination of coverage of source data is presented for the
TOL2002 category of ’A Agriculture, forestry and hunting’.
Good 40 per cent of the value added of the TOL2002 category ’C Mining and quarrying’ could be re-coded out-
right to TOL2008 categories (Table 13). The only TOL2002 industry that remained to be divided with the help of
the source information was ’14 Other mining and quarrying’. This industry mostly divided between the
TOL2008 activities of ’081 Quarrying of stone, sand and clay’ and ’089 Mining and quarrying n.e.c’. Table 14
depicts the coverage of the source data for the TOL2002 industry of ’14 Other mining and quarrying’.
Table 14. Coverage of information sources in industry ’C Mining and quarrying’ in sector ’S111 Non-financial cor-
porations’
NACE Trans-
action
Inf. source*
Coverage
period
Cov.
1986
Cov.
1990
Cov.
1996
Cov.
2002
Cov. 2007
C P11 fm 1985-2007 0.597 0.647 0.943 0.932 0.839
C P22 fm 1985-2007 0.593 0.506 0.904 0.935 0.829 C D11 fm 1985-2007 0.572 0.651 0.915 0.933 0.779 C E1 0.542 0.598 0.856 0.795 0.754
C E11 fm 1985-2007 0.125 0.060 0.375 0.184 0.390 C E12 fm 1985-2007 0.564 0.647 0.937 0.879 0.778 C P51 0.650 0.716 1.014 0.610 1.031
C P51121 fm 1985-2007 0.990 0.792 1.670 0.648 1.153 C P51122 fm 1985-2007 0.969 0.960 - - 0.616 C P5113 fm 1985-2007 0.595 0.675 0.945 0.590 1.011
* fm = Financial statement statistics on manufacturing
Based on Table 14, in transactions P11, P22 and D11 the coverage of the source information fluctuates at around
90 per cent retrospectively up to the year 1996 but then clearly weakens after this. This is because the coverage
of the source information is narrower before 1995 than in later years. Investments (P51) fluctuate more but, even
then, only under 20 per cent of the investments of ’C Mining and quarrying’ had to be apportioned with the help
of the source information (Table 13).
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In the TOL2002 category of ’D Manufacturing’ direct transfer of activities from TOL2002 to TOL2008 only
amounted to a couple of per cent when measured with value added (Table 13). This is partly due to the classifica-
tion level by which figures are calculated for TOL2008 industries - figures for manufacturing are calculated at
the 3-digit level of TOL2008. If the TOL2008 industries were examined at the less detailed 2-digit level, good 40
per cent of the TOL2002 character level category of ’D Manufacturing’ could be transferred direct under
TOL2008 industries.
Table 15. Coverage of information sources in industry ’D Manufacturing’ in sector ’S111 Non-financial corpora-
tions’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
D P11 fm 1985-2007 0.768 0.810 0.931 0.935 0.980 D P22 fm 1985-2007 0.749 0.785 0.940 0.970 0.983
D D11 fm 1985-2007 0.710 0.769 0.945 0.914 0.941 D E1 fm 1985-2007 0.686 0.739 0.923 0.889 0.925 D E11 fm 1985-2007 0.169 0.109 0.544 0.281 0.351
D E12 fm 1985-2007 0.700 0.762 0.937 0.907 0.941 D P51 0.771 0.769 0.969 0.895 0.910 D P51121 fm 1985-2007 0.836 0.861 1.240 1.137 1.335
D P51122 fm 1985-2007 0.836 0.909 1.159 1.003 1.010 D P5113 fm 1985-2007 0.781 0.786 0.973 0.966 0.979
* fm = Financial statement statistics on manufacturing
The coefficients shown in Table 15 for the TOL2002 category ’D Manufacturing’ indicate acceptable coverage
in the year 2007. In keeping with the general line, the coverage weakens when going backwards in time. On the
whole, the coverage of the source information on category ’D Manufacturing’ is good. In investments (P51), the
coverage weakens already in 2007 because the used source data do not cover investments in ’P5122S Computer
software’ type of goods. Of the investments in 2007, data obtained from other sources on investments in P5122S
covered some 15 per cent of all investments of category ’D Manufacturing’. In the adoption of the revised indus-
trial classification, investments in P5122S were divided from TOL2002 industries to TOL2008 industries in the
ratio of investments in P5113 (Table 11).
In respect of the TOL2002 category of ’E Electricity, gas and water supply’ only 8 per cent of value added could
be transferred direct from TOL2002 industries to TOL2008 industries (Table 13). In this case, too, the low pro-
portion of direct re-allocation is caused by the classification level by which figures are calculated for TOL2008
industries. Interpreted slightly more broadly at the 2-digit level, the industries would convert almost 100 per cent
from the TOL2002 classification to the TOL2008 classification. The largest activity of ’40 Electricity, gas, steam
and hot water supply’ in the TOL2002 category of ’E Electricity, gas and water supply’ was divided to the extent
of over 99 per cent among the industries of ’351 Electric power generation, transmission and distribution’ and
’353 Steam and air conditioning supply’ of the TOL2008 classification. The share for industry ’351 Electric
power generation, transmission and distribution’ alone was about 93-95 per cent.
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Table 16. Coverage of information sources in industry ’E Electricity, gas and water supply’ in sector ’S111 Non-
financial corporations’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
E P11 fm 1985-2007 1.585 1.603 0.792 0.712 0.806 E P22 fm 1985-2007 2.172 2.374 0.806 0.777 0.862
E D11 fm 1985-2007 0.983 0.896 0.761 0.720 0.761 E E1 fm 1985-2007 0.974 0.902 0.727 0.684 0.765 E E11 fm 1985-2007 - - 1.264 0.273 -
E E12 fm 1985-2007 0.974 0.902 0.724 0.687 0.762 E P51 1985-2007 0.903 1.057 1.066 1.141 1.302 E P51121 fm 1985-2007 0.974 1.456 0.728 2.103 1.269
E P51122 fm 1985-2007 0.835 0.894 0.607 0.573 0.864 E P5113 fm 1985-2007 0.963 1.207 1.051 1.113 0.825
* fm = Financial statement statistics on manufacturing
Based on Table 16, the coverage of the source information on production (P11, P22) remained at around 80 per
cent over the 1995 to 2007 period. This was partly because considerable revisions had been made in past ac-
counts calculations to the source information on the TOL2002 activity of ’40 Electricity, gas, steam and hot wa-
ter supply’. These revisions could not be exploited in the adoption of the revised industrial classification. The
magnitudes of the coefficients on production in the 1985 to 1994 period, in turn, are due to a conceptual break in
the source information: up to 1994 power plants of manufacturing companies were classified in TOL2002 into
the category of ’40 Electricity, gas, steam and hot water supply’, whereas from 1995 onwards non-financial cor-
porations' own power plants were classified into the actual industry of the non-financial corporations themselves.
The low coverage in wages and salaries (D11) and employment (E11, E12) is also explained by revisions to the
source data. In investments, the coverage of the source information is good at the general level (P51) and swings
in the coverage of especially P51121S and P51122S types of goods are due to corrections made to data between
these types of goods in calculations by TOL2002.
In activities under the TOL2002 category of ’G Trade; repair of motor vehicles and household goods’, the share
of direct transfers varied from 87 per cent for value added to 93 per cent for investments (Table 13). Of the major
TOL2002 categories, ’501 Sale of motor vehicles’ was divided among the activities of ’45 Wholesale and retail
trade and repair of motor vehicles and motorcycles’ and ’47 Retail trade, except of motor vehicles and motorcy-
cles’.
Table 17. Coverage of information sources in industry ’G Trade; repair of motor vehicles and household goods’ in
sector ’S111 Non-financial corporations’
NACE Trans-
action
Inf. source*
Coverage
period
Cov.
1986
Cov.
1990
Cov.
1996
Cov.
2002
Cov. 2007
G P11 ra,fe 1996-2007 - - 1.486 0.964 1.025 G P22 ra 2002-2007 - - - 1.102 1.134
G D11 ra,fe 1996-2007 - - 0.930 1.168 1.184 G E1 0.805 0.805 0.796 G E11 ra,fe 1996-2007 - - 0.560 0.165 0.184
G E12 ra,fe 1996-2007 - - 0.846 0.928 0.915 G P51 0.852 0.962 G P51121 ra 2002-2007 - - - 0.911 1.312
G P51122 ra 2002-2007 - - - - - G P5113 ra 2002-2007 - - - 0.965 1.082
* ra = Regional accounts 2002-2007, fe = Finnish enterprises 1995-2001
For the dividing of a TOL2002 industry the coefficients of coverage were good for market output (P11) with the
exception of the year 1996. In the adoption of the revised industrial classification these kinds of obvious errors in
the data were ignored and replaced with the relative shares of the following year, i.e. in this case 1997. In respect
of transactions P22, D11 and E1 the coefficients of coverage reflect the data revisions made in actual calculations
by TOL2002. In investments, the shortcomings of the coverage mainly arise from the fact that the used source
data do not cover investments in ’P5122S Computer software’ type of goods.
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In industries within the category of ’I Transport, storage and communication’ direct re-coding from TOL2002 to
TOL2008 succeeded to the extent of some 60 per cent in investments and to the extents of about 70 per cent in
both wages and salaries, and employment (Table 13). Of the major transport categories, ’642 Telecommunica-
tions’ which needed splitting also in practice transferred fully to the TOL2008 industry of ’59_60 Audio-visual
activities’, so approximately 84 per cent of the value added of the TOL2002 character level category of ’I Trans-
port, storage and communication’ could in fact be converted outright.
The largest activity of ’6309 Other supporting and auxiliary transport activities’ of the TOL2002 category of ’I
Transport, storage and communication’ was in TOL2008 split between the activities of ’4932 Taxi operation’,
’521 Warehousing and storage’, ’522 Support activities for transportation’ and ’79 Travel agency, tour operator
and other reservation service and related activities’. Among these, the time series for the industry ’79 Travel
agency, tour operator and other reservation service and related activities’ was formed with the help of old time
series calculated in accordance with SNA68, which stretched up to the year 1991, an index of turnover for the
industry concerned, and separate calculations concerning the year 2008. For the part of the year 2007, ’79 Travel
agency, tour operator and other reservation service and related activities’ covered approximately 14 per cent of
the old TOL2002 industry of ’6309 Other supporting and auxiliary transport activities’. The remaining 86 per
cent was divided between the other three mentioned activities so that the largest share, or 84-90 per cent depend-
ing on the year, was apportioned to ’522 Support activities for transportation’.
Table 18. Coverage of information sources in industry ’I Transport, storage and communication’ in sector ’S111
Non-financial corporations’
NACE Trans-
action
Inf. source*
Coverage
period
Cov.
1986
Cov.
1990
Cov.
1996
Cov.
2002
Cov. 2007
I P11 ra,fe 1996-2007 - - 0.848 0.689 0.756
I P22 ra 2002-2007 - - - 0.813 0.954
I D11 ra,fe 1996-2007 - - 0.809 1.253 1.213 I E1 1996-2007 - 0.766 0.919 0.936
I E11 ra,fe 1996-2007 - - 0.809 0.850 0.835 I E12 ra,fe 1996-2007 - - 0.766 0.920 0.938 I P51 2.355 1.596
I P51121 ra 2002-2007 - - - 7.857 0.842 I P51122 ra 2002-2007 - - - 1.426 2.600 I P5113 ra 2002-2007 - - - 1.319 2.037
* ra = Regional accounts 2002-2007, fe = Finnish enterprises 1995-2001
The smallness of the coefficients of coverage describes especially the revisions made to the source data for the
TOL2002 category of ’6309 Other supporting and auxiliary transport activities’ in the accounts calculations
proper. The coefficient of coverage for investments in P51121S in 2002 also points to errors in the source data.
Despite these kinds of problems the overall depiction of the TOL2002 industry of ’6309 Other supporting and
auxiliary transport activities’ was, however, fairly clear.
Simple re-coding of activities in the TOL2002 character level category of ’K Real estate and business activities’
succeeded to the extent of 30 per cent in value added but to the extent of nearly 90 per cent in investments (Table
13). The success of the direct transfer of investments was mainly due to the fact that the TOL2002 activity of
’7022 Letting of other real estate’ was re-coded direct as the TOL2008 activity of ’681+68209 Letting of other
real estate’. Other major industries that were transferred direct from TOL2002 to TOL2008 were ’7021 Letting
of dwellings’, ’7031 Real estate agencies’, ’71 Renting of machinery and equipment without operator and of
personal and household goods’, ’744 Advertising’ and ’747 Industrial cleaning’.
Of the TOL2002 industries, especially ’741 Legal, accounting, book-keeping and auditing activities; tax consul-
tancy; market research and public opinion polling; etc,’ and ’748 Miscellaneous business activities n.e.c. were
split between numerous TOL2008 activities.
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Table 19. Coverage of information sources in industry ’K Real estate and business activities’ in sector ’S111 Non-
financial corporations’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
K P11 ra,fe 1996-2007 - - 0.744 0.927 0.986 K P22 ra 2002-2007 - - - 0.992 1.084
K D11 ra,fe 1996-2007 - - 0.737 1.147 1.179 K E1 0.764 0.949 0.979 K E11 ra,fe 1996-2007 - - 0.432 0.333 0.341
K E12 ra,fe 1996-2007 - - 0.837 1.041 1.074 K P51 0.452 0.723 K P51121 ra 2002-2007 - - - 0.513 2.866
K P51122 ra 2002-2007 - - - - - K P5113 ra 2002-2007 - - - 0.742 0.730
* ra = Regional accounts 2002-2007, fe = Finnish enterprises 1995-2001
The coefficients of coverage shown in Table 19 are good for production and employment during the 2000s but
weaken for earlier years. For investments (P51), the coverage is weakened by the fact that the industries which
need to be divided have relatively large volumes of investments in P5122 on which data have to be gathered
from other sources.
The share of direct transfer among industries in the TOL2002 character level category of ’O Other community,
social and personal services’ varied between 30 per cent for employment and 4 per cent for investments (Table
13). Of the TOL2002 categories, especially ’90 Sewage and refuse disposal, sanitation and similar activities’ and
’92 Recreational, cultural and sporting activities’ were split between numerous TOL2008 industries. Detailed
data available from the betting and gambling companies operating in Finland (Finnish Lottery Company, RAY)
on TOL2008 industry ’92 Gambling and betting activities’ were exploited in dividing industry ’92 Recreational,
cultural and sporting activities’.
TOL2002 industries ’9301 Washing and dry-cleaning of textile and fur products’, ’9309 Other personal service
activities’ and ’911 Activities of business, employers’ and professional organizations’ converted one-to-one into
TOL2008 industries.
Table 20. Coverage of information sources in industry ’O Other community, social and personal services’ in sector
’S111 Non-financial corporations’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
O P11 ra,fe 1996-2007 - - 1.502 1.269 1.271 O P22 ra 2002-2007 - - - 1.599 1.427 O D11 ra,fe 1996-2007 - - 0.938 1.098 1.096
O E1 0.875 0.833 0.856 O E11 ra,fe 1996-2007 - - 1.384 0.606 0.582 O E12 ra,fe 1996-2007 - - 0.850 0.849 0.880
O P51 0.282 0.390 O P51121 ra 2002-2007 - - - 0.826 0.993 O P51122 ra 2002-2007 - - - 0.017 0.082
O P5113 ra 2002-2007 - - - 0.833 0.871
* ra = Regional accounts 2002-2007, fe = Finnish enterprises 1995-2001
The coefficients of coverage in Table 20 reveal the special nature of the TOL2008 category of ’92 Gambling and
betting activities’ as regards market output (P11) and intermediate consumption (P22). In the source data, the
output of the activity concerned measures its turnover while intermediate consumption measures normal inter-
mediate consumption. In national accounts, the output of industry ’92 Gambling and betting activities’ describes
a figure in which winnings paid to the gamblers, profits entered for the central government and the lottery tax
have been deducted from the turnover. The contents of transaction P22 of industry ’92 Gambling and betting
activities’ also deviate from those of transaction P22 in national accounts. Due to the treatment method, the vol-
ume of both transactions is significantly smaller in national accounts than in the source statistics and the coeffi-
cients of coverage shown in Table 20 for P11 and P22 are too high.
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In respects of total investments (P51) the smallness of the coefficients of coverage describes the weight of trans-
actions ’P5122S Computer software’ and ’P5123S Entertainment, literary or artistic originals’ especially in the
investments of the TOL2002 category of ’92 Recreational, cultural and sporting activities’. There are separate
data sources for both these types of goods. The division of the type of goods ’P5123S Entertainment, literary or
artistic originals’ was done by exploiting data on the royalties of different sub-areas of recreation and arts (litera-
ture, motion pictures and videos, music, television and radio production).
Revisions in value added
Table 21 shows how the value added of the sector ’S11 Non-financial corporations’ changed for the 1975 to
2007 period in the adoption of the revised industrial classification. In 2007, the value added of the sector S11 fell
by EUR 210 million, or by about 0.2 per cent. The change was due to two moves between sectors.
First, part of the production of the TOL2002 category ’7022 Management of real estate on a fee or contract basis’
was moved to the sector ’S13141 Employee pension schemes’. This change is elaborated on in this text in con-
nection with the sector ’S13141 Employee pension schemes’.
Another factor which nominally influenced the change in the value added of sector S11 was the transfer of an
individual non-financial corporation from the sector ’S15 Non-profit institutions serving households’ to the sec-
tor ’S11 Non-financial corporations’.
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Table 21. Value added (B1GPH) in TOL2002 and TOL2008 in sector S111 Non-financial corporations in 1975-2007,
EUR million
S11 TOL2002
S11 TOL2008
S11 TOL2008 vs. TOL2002
from S111 to
S13141
from S11 to
S15
from S11 total
1975 10 460 10 466 6 4 2 6
1976 11 717 11 724 7 6 1 7 1977 12 646 12 654 8 7 1 8 1978 14 046 14 055 9 7 2 9
1979 16 608 16 618 10 8 2 10 1980 19 145 19 155 10 7 3 10 1981 21 492 21 501 9 7 2 9
1982 23 715 23 729 14 11 3 14 1983 26 362 26 378 16 13 3 16 1984 29 297 29 314 17 14 3 17
1985 31 375 31 396 21 17 4 21 1986 33 300 33 321 21 16 5 21 1987 36 445 36 441 -4 -8 4 -4
1988 40 786 40 794 8 4 4 8 1989 45 870 45 885 15 10 5 15 1990 47 495 47 488 -7 -12 5 -7
1991 42 640 42 623 -17 -23 6 -17 1992 40 744 40 724 -20 -28 8 -20 1993 41 661 41 603 -58 -66 8 -58
1994 45 453 45 410 -43 -51 8 -43 1995 50 577 50 545 -32 -41 9 -32 1996 51 993 51 930 -63 -74 11 -63
1997 56 865 56 805 -60 -72 12 -60 1998 63 474 63 373 -101 -112 11 -101
1999 67 078 66 957 -121 -131 10 -121
2000 72 821 72 674 -147 -158 11 -147 2001 78 479 78 314 -165 -176 11 -165 2002 79 879 79 669 -210 -222 12 -210
2003 80 442 80 221 -221 -232 11 -221 2004 84 580 84 349 -231 -242 11 -231 2005 86 978 86 759 -219 -229 10 -219
2006 91 700 91 473 -227 -239 12 -227 2007 100 923 100 713 -210 -221 11 -210
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S112 Housing corporations
In the adoption of the revised industrial classification the sector ’S112 Housing corporations’ was abandoned as a
separate sector of its own and was combined with the sector ’S11 Non-financial corporations and housing corpo-
rations’. The old TOL2002 industries were moved one-to-one to new TOL2008 industries. Table 22 shows the
made moves.
Table 22. Industries of sector ’S112 Housing corporations’ in TOL2002 and TOL2008
TOL2002 TOL2008 7021 Letting and operation of dwellings 68201 Letting of dwellings
7032 Management of real estate on a fee or contract basis
81 Services to buildings and landscape activities
S12 Financial and insurance corporations
In the adoption of the revised industrial classification all the sub-sectors of ’S121 The central bank’, ’S122 Other
monetary financial institutions’, ’S123 Other financial intermediaries’, ’S124 Financial auxiliaries’ and ’S125
Insurance corporations’ of the sector ’S12 Financial and insurance corporations’ were re-coded outright one-to-
one as new TOL2008 industries in the manner shown in Table 23.
Table 23. Industries of sector ’S12 Financial and insurance corporations’ in TOL2002 and TOL2008
TOL2002 TOL2008
65 Financial intermediation 64 Financial activities
66 Insurance 65 Insurance activities
67 Activities auxiliary to financial intermediation and
insurance
66 Activities auxiliary to financial and insurance
activities
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S1311 Central government
Direct re-coding
Based on Table 24, the investments of the sector ’S1311 Central government’ were successfully fully re-coded
from the TOL2002 classification to the TOL2008 classification. The same also applied to fairly minor invento-
ries. Direct conversion was around 90 per cent successful for the part of value added, wages and salaries, and
employment. Low direct one-to-one re-coding rate from TOL2002 to TOL2008 was only achieved in the cate-
gory of ’K Real estate and business activities’. Even in this case the conversion to TOL2008 was made basing on
agency-specific data.
Table 24. Share of direct re-coding in sector ’S1311 Central government’ in 2007
B1GPH D11 E1 P51 P52 share mil share mil share 100 empl share mil share mil
A B C
D E F 0
G H I 1.000 1 066 1.000 76 1.000 24 1.000 1 000
J K 0.343 866 0.355 648 0.401 167 1.000 52 L 1.000 3 601 1.000 2 698 1.000 933 1.000 169 1.000 15
M 1.000 1 456 1.000 1 125 1.000 303 1.000 68
N 1.000 56 1.000 39 1.000 8 0 O 1.000 40 1.000 19 1.000 8 1.000 1
P
sum 0.905 7 085 0.906 4 605 0.916 1 443 1.000 1 290 1.000 15
Thus, on the whole the activities of state administration largely converted one-to-one from TOL2002 to
TOL2008. As an exception, the TOL2002 activities of ’361 Manufacture of furniture’ and ’362 Manufacture of
jewellery and related articles’ were both moved under the TOL2008 industry of ’321 Striking of coins’. The old
and revised activities are described in Table 24.
Table 25. Industries of sector ’S1311 Central government’ in TOL2002 and TOL2008
TOL2002 TOL2008 18 Manufacture of wearing apparel; dressing and dyeing of fur
141 Manufacture of clothes
22 Publishing and printing 181 Printing and service activities related to printing
29 Manufacture of machinery and equipment n.e.c.
282 Manufacture of other general purpose machinery
361 Manufacture of furniture 321 Striking of coins
362 Manufacturing n.e.c. 321 Striking of coins
4502 Civil engineering 42+431 Civil engineering
51 Wholesale trade and commission trade 46 Wholesale trade (excl. motor vehicles, etc.)
553 Restaurants 56 Food and beverage service activities
6301 Railway development 845 Maintaining of railways
6302 Road development 846 Maintaining of roads and streets
6303 Supporting air transport activities
522 Support activities for transportation
6309 Other supporting transport activities
522 Support activities for transportation,
841_842 Public administration
7022 Letting of other real estate 681+68209 Letting of other real estate
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7032 Management of real estate on a
fee or contract basis
81 Services to buildings and landscape activities
72 Computer and related activities 62_63 Computer and information service activities
73 Research and development 72 Scientific research and development,
841_842 Public administration
742 Technical services, testing and analysis
71 Architectural and engineering activities, etc
748 Miscellaneous business activities n.e.c.
78 Employment activities
751 Public administration; 841_842 Public administration
752 Defence equipment and conscripts 844 Defence equipment and conscripts
80 Education 85 Education
851 Human health activities 86 Human health activities
853 Social work activities 87_88 Social work activities
92 Recreational, cultural and sporting activities
90_91 Cultural activities
Industry splits in sector ’S1311 Central government’
Some exceptions were made in the case of certain agencies. The vast majority of the production of the TOL2002
industry ’73 Research and development’ in the sector ’S1311 Central government’ was attached to TOL2008
industry ’72 Scientific research and development’. As an exception, for the years between 1998 and 2007, TE-
KES (the Finnish Funding Agency for Technology and Innovation) was, however, attached to the TOL2008 in-
dustry of ’841_842 Public administration’. In respect of the year 2007 this meant that EUR 552 million of the
value added of the TOL2002 industry of ’73 Research and development’ were directed to the TOL2008 industry
of ’72 Scientific research and development’ and EUR 17 million to the TOL2008 industry of ’841_842 Public
administration’.
An exception was also made in the case of the National Emergency Supply Agency. In TOL2002 the Agency
was part of the industry ’6309 Other supporting transport activities’, which in TOL2008 was converted into ’522
Support activities for transportation’. However, for the period between 1998 and 2003, the National Emergency
Supply Agency was attached to the TOL2008 industry of ’841_842 Public administration’. From 2004 onwards,
the old TOL2002 industry of ’6309 Other supporting transport activities’ was moved in its entirety to the
TOL2008 industry of ’841_842 Public administration’.
In respect of both units the changes only concerned the production account. In investments, the investments of
the TOL2002 industry of ’73 Research and development’ were attached to the TOL2008 industry of ’72 Scien-
tific research and development’. The investments of the TOL2002 industry of ’6309 Other supporting transport
activities’ were, in turn, attached to the TOL2008 industry of ’522 Support activities for transportation’ for the
1975-2003 period and to the TOL2008 industry of ’841_842 Public administration’ for the years from 2004 to
2007. In respect of both TEKES and the National Emergency Supply Agency, the conversions were made basing
on agency-specific calculations.
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Revisions in value added
The level of the value added of the sector ’S1311 Central government’ remained unchanged with one exception.
The exception concerned the TOL2002 industry of ’6301 Railway development’. Due to a correction to the de-
flator for the year 1990 of the investments in ’P5122S’ of the activity concerned the consumption of fixed capital
of the TOL2008 industry of ’845 Maintaining of railways’ became revised from 1990 onwards. As the consump-
tion of fixed capital became revised, the value added of the activity also became revised. The impact of the revi-
sion is depicted in Table 26. The change in the consumption of fixed capital is shown in the last column headed
’K1K TOL2008 vs. TOL2002’ in the table. These figures correspond with the figures in the column depicting the
change in the value added in the column headed ’B1GPH TOL2008 vs. TOL2002’.
Table 26. Value added (B1GPH) in TOL2002 and TOL2008 in sector ’S1311 Central government’ in 1975-2007,
EUR million
B1GPH TOL2008
B1GPH TOL2002
B1GPH TOL2008 vs.
TOL2002
K1K TOL2008 845
K1K TOL2002 6301
K1K TOL2008 vs.
TOL2002
1975 914 914 0
1976 1 065 1 065 0 1977 1 149 1 149 0 1978 1 249 1 249 0
1979 1 393 1 393 0 1980 1 585 1 585 0 1981 1 846 1 846 0
1982 2 114 2 114 0 1983 2 438 2 438 0
1984 2 651 2 651 0
1985 2 921 2 921 0 1986 3 085 3 085 0 1987 3 480 3 480 0
1988 3 925 3 925 0 1989 4 132 4 132 0 1990 4 701 4 741 -40 157 197 -40
1991 5 230 5 271 -41 159 200 -41 1992 5 273 5 313 -40 151 191 -40 1993 5 012 5 046 -34 150 184 -34
1994 5 057 5 077 -20 151 171 -20 1995 5 134 5 135 -1 162 163 -1 1996 5 275 5 275 0 159 159 0
1997 5 347 5 347 0 161 161 0 1998 5 620 5 620 0 162 162 0 1999 5 554 5 553 1 164 163 1
2000 5 775 5 775 0 173 173 0 2001 5 868 5 870 -2 175 177 -2 2002 6 100 6 100 0 175 175 0
2003 6 346 6 347 -1 177 178 -1 2004 6 480 6 481 -1 184 185 -1 2005 6 721 6 723 -2 194 196 -2
2006 6 859 6 859 0 205 205 0 2007 7 085 7 085 0 212 212 0
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S1313 Local government
Direct re-coding
Table 27 describes the rate of success in direct re-coding of industries from TOL2002 to TOL2008 in the sector
of ’S1313 Local government’ in the statistical reference year 2007. The table shows that direct re-coding was
over 95 per cent successful in respect of value added, wages and salaries, and employment. In investments, the
weight of the category ’O Other community, social and personal services’ is slightly higher, so the achieved rate
of success in the direct re-coding remained at around 90 per cent.
Table 27. Share of direct re-coding in sector ’S1313 Local government’ in 2007
B1GPH D11 E1 P51 P52
share mil share mil share 100 empl share mil share mil
A 0.000 80 0.000 8 0.000 4 1.000 8 1.000 24
B C D
E F 1.000 153 1.000 103 1.000 43 1.000 22 G
H I 1.000 378 1.000 5 1.000 1 1.000 570 J
K 1.000 200 1.000 102 1.000 39 1.000 30 L 1.000 3 205 1.000 2 032 1.000 697 1.000 388 M 1.000 4 802 1.000 3 314 1.000 1 040 1.000 679
N 1.000 9 727 1.000 6 969 1.000 2 546 1.000 788
O 0.047 870 0.019 477 0.016 185 0.133 316 P
sum 0.952 19 415 0.963 13 010 0.959 4 555 0.902 2 801 1.000 24
On the whole, the industries in the sector ’S1313 Local Government’ largely converted one-to-one from
TOL2002 to TOL2008. As an exception, the TOL2002 industry of ’92 Recreational, cultural and sporting activi-
ties’ was split between three industries.
The treatment of the TOL2002 industry of ’0211 Growing of forests’ was similar to its treatment in sectors ’S111
Non-financial corporations’ and ’S14 Households’. The figures of the production and investment accounts of the
TOL2002 industry of ’0211 Growing of forests’ were moved under the TOL2008 industry of ’021 Silviculture
and other forestry activities’. As an exception to this, the changes in inventories of the old TOL 2002 industry of
’0211 Growing of forests’ were deducted from the output of the new TOL2008 industry of 021 Silviculture and
other forestry activities’. These change in inventories were, in turn, entered as output for the TOL2008 industry
of ’025 Net growth of forests’.
The old and revised industries are described in Table 28.
Table 28. Industries of sector ’S1313 Local government’ in TOL2002 and TOL2008
TOL2002 TOL2008
0211 Growing of forests 021 Silviculture and other forestry activities,
025 Net growth of forests
4501 Construction of buildings 412+432_439 Building construction, etc.
4502 Civil engineering 42+431 Civil engineering
61 Water transport 50 Water transport
6302 Road development 846 Maintaining of roads and streets
748 Miscellaneous business activities 82 Office administrative and other business support activities
751 Public administration 841_842 Public administration
80 Education 85 Education
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851 Human health activities 86 Human health activities
853 Social work activities 87_88 Social work activities
90 Sewage & refuse disposal, sanitation and similar activities
382 Waste treatment and disposal
92 Recreational, cultural and sporting activities
841_842 Public administration, 90_91 Cultural activities,
93 Sport, amusement and recreation activities
Industry splits in sector ’S1313 Local government’
The splitting of the TOL2002 industry of ’92 Recreational, cultural and sporting activities’ between the
TOL2008 industries of ’841_842 Public administration’, ’90_91 Cultural activities’ and ’93 Sport, amusement
and recreation activities’ was done based on data in the 2008 statistics on the finances and activities of munici-
palities and joint municipal boards. Thus, the entire time series from 1975 to 2008 has been split basing on data
describing one year. The relative division of the industry concerned between three TOL2008 activities is pre-
sented by transaction in Table 29. The shares at the summary level (P1R, B1GPH) describe the situation in 2007.
Own, separate coefficients were available for most of the transactions. Transaction D12 was split with the ratios
of transaction D11 and E22, in turn, with the shares of E12.
Generally, the production of the old TOL2002 industry of ’92 Recreational, cultural and sporting activities’ be-
came divided between the TOL2008 categories of ’90_91 Cultural activities’ and ’93 Sport, amusement and
recreation activities’. Depending on the year, approximately 70 per cent of investments became apportioned to
the industry of ’93 Sport, amusement and recreation activities’.
Table 29. TOL2002 industry ’92 Recreational, cultural and sporting activities’ in TOL2008 classification in sector
’S1313 Local government’
TOL2002, EUR mil.
TOL2008, %
92 841_842 90_91 93 Total
P1R 1 270 0.10 0.41 0.50 1.00 P11R 132 0.05 0.22 0.73 1.00 P12R 0 0.00 0.00 1.00 1.00
P139R 58 0.04 0.31 0.65 1.00 P13R 1 080 0.10 0.44 0.46 1.00 P2K 441 0.08 0.37 0.55 1.00
P119K 1 0.08 0.37 0.55 1.00 P22K 440 0.08 0.37 0.55 1.00 B1GPH 829 0.10 0.43 0.47 1.00
D1K 616 0.14 0.49 0.37 1.00 D11K 468 0.14 0.49 0.37 1.00 D12K 148 0.14 0.49 0.37 1.00
K1K 213 0.00 0.25 0.75 1.00 E12 (100 employees) 182 0.13 0.51 0.36 1.00 E22 (100000 hours) 223 0.13 0.51 0.36 1.00
P51 274 0.00 0.27 0.73 1.00 P51121S 149 0.00 0.40 0.60 1.00 P51122S 103 0.00 0.00 1.00 1.00
P51131S 4 0.00 1.00 0.00 1.00 P511321S 1 0.00 1.00 0.00 1.00 P511322S 16 0.00 0.00 1.00 1.00
P511323S 1 0.00 0.55 0.45 1.00 P51122S 0.00 1.00 0.00 1.00
Final report
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S13141 Employee pension schemes
Direct re-coding
The main TOL2002 activity of ’7531 Employee pension insurance’ in the sector ’S13141 Employee pension
schemes’ became converted outright into the TOL2008 activity of ’843 Compulsory social security activities’.
The TOL2002 category of ’7021 Letting and operating of dwellings’ was, in turn, attached as part of the category
’681+68209 Other real estate activities’ of the revised TOL2008.
Table 30. Industries of sector ’S13141 Employee pension schemes’ in TOL2002 and TOL2008
TOL2002 TOL2008
7021 Letting and operation of dwellings 681+68209 Letting of other real estate
7531 Employee pension insurance 843 Compulsory social security activities
681+68209 Letting of other real estate
Revisions in value added
Otherwise, the sector underwent a major change relative to its size. Employment pension funds' returns and ex-
penses (output and intermediate consumption) from investments in real estate have been almost totally included
in the activity of letting of real estate in the non-financial corporations sector because real estate companies be-
long to the sector of non-financial corporations. However, because the rental revenues from these investments in
real estate are paid direct to the employment pension funds which own them, they have been moved from the
sector of non-financial corporations to the sector of employment pension funds where a new sector/type of pro-
ducer/industry combination has been formed (employment pension funds/market producer/letting of real estate).
The part of employment pension funds' returns from investments in real estate that was included in their social
insurance activity (non-market producer) was also moved under this combination. However, employment pen-
sion funds' investments in real estate were left in the sector of non-financial corporations where real estate com-
panies belong while the employment pension funds merely own their shares.
Starting from 2001, the data have been drawn from the profit and loss accounts of employment pension funds.
The data for the years from 1975 to 2000 have been calculated by carrying the levels of 2001 backwards with the
data on returns and expenses from investments in real estate obtained from insurance statistics.
Table 31 describes the change. By TOL2002, the summed up value added of activities in the sector ’S13141
Employee pension schemes’ amounted to EUR 311 million in 2007. By TOL2008, the summed up value added
is EUR 660 million, or EUR 349 million higher. The revision is caused by the industry of ’681+68209 Letting of
other real estate’ which in TOL2008 also comprises the letting of dwellings.
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Table 31. Value added (B1GPH) of TOL2002 and TOL2008 industries in sector ’S13141 Employee pension schemes’
in 2007, EUR million
TOL2002 TOL2008 TOL2008 vs. TOl2002
7021 7531 sum 681+68209 843 sum
P1R 3 629 632 745 629 1374 742 P11R 3 128 131 745 745 614 P12R 16 16 16 16 0
P13R 485 485 613 613 128 P2K 1 320 321 394 320 714 393 P119K 0 9 9 9 9 0
P22K 1 311 312 394 311 705 393
B1GPH 2 309 311 351 309 660 349 K1K 111 111 111 111 0
B1N 2 198 200 351 198 549 349 D1K 198 198 198 198 0 D11K 158 158 158 158 0
D12K 40 40 40 40 0 B13N 2 2 351 351 349 B2N 2 2 351 351 349
B3N 0 0 0 E12 32 32 32 32 0 E22 52 52 52 52 0
The impact of the revision on the 1975-2007 time series is depicted in Table 32. According to the table, the value
added of the sector ’S13141 Employee pension schemes’ thus grew by EUR 349 million in 2007. With the help
of the column headed ’TOL2008 vs. TOL2002’ the increase in the value added can be proportioned to the sec-
tor's old levels. For instance, the inclusion of letting of real estate in the figures for the sector ’S13141 Employee
pension schemes’ in 2007 meant that the value added doubled. The impact of the letting of real estate diminishes
in going backwards in time but even in 1975 the value added of the sector is still 13 per cent higher than in the
old figures calculated by TOL2002.
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Table 32. Value added (B1GPH) in TOL2002 and TOL2008 in sector ’S13141 Employee pension schemes’ in 1975-
2007, EUR million
TOL2002 TOL2008 TOL2008 vs. TOL2002
TOL2008 vs.
TOL2002, %
from S111 to S13141
S1 net value
added
1975 22 25 3 13.6 -4 7
1976 26 28 2 7.7 -6 8 1977 29 31 2 6.9 -7 9 1978 33 37 4 12.1 -7 11
1979 35 39 4 11.4 -8 12 1980 44 54 10 22.7 -7 17 1981 49 64 15 30.6 -7 22
1982 57 74 17 29.8 -11 28 1983 64 84 20 31.3 -13 33 1984 74 96 22 29.7 -14 36
1985 83 106 23 27.7 -17 40 1986 92 120 28 30.4 -16 44 1987 98 149 51 52.0 8 43
1988 116 163 47 40.5 -4 51 1989 134 197 63 47.0 -10 73 1990 148 225 77 52.0 12 65
1991 151 254 103 68.2 23 80 1992 155 255 100 64.5 28 72 1993 148 271 123 83.1 66 57
1994 154 286 132 85.7 51 81 1995 159 279 120 75.5 41 79 1996 169 309 140 82.8 74 66
1997 177 317 140 79.1 72 68 1998 189 384 195 103.2 112 83
1999 197 426 229 116.2 131 98
2000 217 460 243 112.0 158 85 2001 232 500 268 115.5 176 92 2002 249 576 327 131.3 222 105
2003 262 610 348 132.8 232 116 2004 281 642 361 128.5 242 119 2005 291 644 353 121.3 229 124
2006 308 669 361 117.2 239 122 2007 311 660 349 112.2 221 128
In 2007, EUR 221 million of the EUR 349 million growth in the value added of the sector ’S13141 Employee
pension schemes’ was due to a transfer from the sector ’S111 Non-financial corporations’. At the level of the
whole economy, the treatment described above of the TOL2002 activity ’7022 Letting of other real estate’ put
value added up by EUR 128 million in 2007.
Final report
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S13149 Other social security funds
There is only one industry in the sector of ’S13141Other social security funds’. In the adoption of the revised
industrial classification the TOL2002 activity of ’7539 Other compulsory social security’ was re-coded as
TOL2008 industry ’843 Compulsory social security activities’. No changes were made to the figures on the sec-
tor.
Table 33. Industries of sector ’S13149 Other social security funds’ in TOL2002 and TOL2008
TOL2002 TOL2008
7539 Other compulsory social security 843 Compulsory social security activities
S14 Households
Direct re-coding
Table 33 describes how exhaustively the TOL2002 categories in the sector ’S14 Households’ could successfully
be re-coded outright as TOL2008 categories. The examination is similar to that presented earlier in connection
with the sector of ’S111 Non-financial corporations’ (Table 13). For instance, in 2007, 31 per cent of the value
added (B1GPH), 80 per cent of wages and salaries (D11), and 96 per cent of employment (E1) of the industries
in the TOL2002 category of ’A Agriculture, forestry and hunting’ could re-coded outright for TOL2008 indus-
tries - investments (P51) and changes in inventories (P52) were successfully re-coded in full. Columns ’mil’
(=million) and ’100 empl’ (=100 employees) of Table 33 describe the weights of the industries - for instance,
from the overall perspective it is not significant how well the TOL2002 activity of ’B Fishing’ can be interpreted
into the TOL2008 classification.
Among the significant TOL2002 industries in the sector ’S14 Households’, activities in the category of ’F Con-
struction’ converted outright into TOL2008 activities. In the category of ’K Real estate and business activities’
direct conversion was nearly 99 per cent successful in respect of value added (B1GPH). Among the less signifi-
cant industries, direct conversion was also successful in the categories of ’B Fishing’, ’C Mining and quarrying’,
’G Trade; repair of motor vehicles and household goods’, ’H Hotels and restaurants, ’M Education’, ’N Health
and social work’ and ’P Household service activities. Overall, direct conversion from activity to activity was 86
per cent successful in value added and almost completely successful in gross fixed capital formation.
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Table 34. Share of direct re-coding in sector ’S14 Households’ in 2007
B1GPH D11 E1 P51 P52
share mil share mil share 100 empl share mil share mil
A 0.308 3 538 0.799 398 0.957 976 1.000 1 326 1.000 223 B 1.000 75 1.000 1
C 1.000 14 1.000 1 1.000 5 1.000 2 D 0.000 188 0.000 20 0.000 100 0.000 8 E 0 0
F 1.000 1 962 1.000 86 1.000 340 1.000 80 G 1.000 303 1.000 30 1.000 146 1.000 16 1.000 0 H 1.000 76 1.000 15 1.000 58 1.000 6
I 0.976 620 0.979 96 0.987 225 0.950 40
J K 0.988 12 073 0.650 20 0.685 219 0.999 11 419
L M 1.000 18 1.000 1 1.000 4 1.000 2 N 1.000 446 1.000 14 1.000 96 1.000 11
O 0.835 363 0.625 16 0.800 90 0.220 59 P 1.000 128 1.000 105 1.000 84
YHT 0.856 19 804 0.857 802 0.901 2 343 0.995 3 002 1.000 223
Coverage of information sources
From the perspective of direct conversion from a TOL2002 activity to a TOL2008 activity, problems arose with
the category of ’A Agriculture, forestry and hunting’, where direct re-coding could not be applied to the
TOL2002 activity of ’0211 Growing of forests’. This activity, which accounts for some 60 per cent of the value
added of the TOL2002 character level category in the sector ’S14 Households’, was divided among the
TOL2008 activities of ’011_016 Agriculture’, ’021 Silviculture and other forestry activities’ and ’025 Net
growth of forests’. Put simply, the split was done so that the figures of the production and investment accounts of
the TOL2002 industry of ’0211 Growing of forests’ were moved under the TOL2008 industry of ’021 Silvicul-
ture and other forestry activities’. As an exception to this, the changes in inventories of the old TOL 2002 activ-
ity of ’0211 Growing of forests’ were deducted from the output of the new TOL2008 activity of ’021 Silviculture
and other forestry activities’. These changes in inventories were, in turn, entered as output for the TOL2008
category of ’025 Net growth of forests’.
At the character level category of ’A Agriculture, forestry and hunting’, the production figures of the TOL2002
activity ’0112 Horticulture’ were additionally divided so that the gathering of wild berries and mushrooms was
attached to the TOL2008 category ’023 Gathering of wild growing non-wood products’ and the remainder to the
TOL2008 category ’011_016 Agriculture’. Known estimated data on the extent of gathering of wild berries were
utilised in the apportioning.
Tables 35-38 below describe more closely the methods used in the adoption of the revised classification in the
TOL2002 industries where the variable ’share’ of Table 34 received a value lower than 1. The examination fol-
lows the same logic as in the case of the sector ’S111 Non-financial corporations’. As in the case of sector S111,
this examination was not extended to the category of ’A Agriculture, forestry and hunting’ mainly due to lack of
information sources and the special nature of the industries.
Tables 35-38 presents the industry levels at which at least some TOL2002 activity had to be split between several
TOL2008 activities with the help of the source information. The used information sources and their coverage
periods are given on the same row with each transaction. In addition, coefficients of coverage for the sources
have been added to the tables for linkage years 1986 (Cov. 1986), 1996 (Cov. 1996), 2002 (Cov. 2002) and 2007
(Cov. 2007). If the coefficient of coverage is lower than 1, the coverage of the source information is lower than
the official level. If the coefficient of coverage is higher than 1, the value of the transaction calculated from the
source information is higher than the official level.
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As shown in Table 34, direct re-coding of activities was not successful at the TOL2002 character level of ’D
Manufacturing’. This is largely explained by the classification level by which figures are calculated by TOL2008
- manufacturing activities are differentiated at the 3-digit level.
Table 35. Coverage of information sources in industry ’D Manufacturing’ in sector ’S14 Households’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
D P11 ra 2002-2007 - - - 0.936 0.922 D P22 ra 2002-2007 - - - 0.784 0.892
D D11 ra 2002-2007 - - - 1.110 0.875 D E1 0.434 0.351 D E11 ra 2002-2007 - - - 0.383 0.330
D E12 ra 2002-2007 - - - 0.883 0.457
D P51 1.173 1.533 D P51121 ra 2002-2007 - - - 2.532 -
D P51122 ra 2002-2007 - - - - - D P5113 ra 2002-2007 - - - 1.069 1.216
* ra = Regional accounts 2002-2007
Based on Table 35, the coverage of the coefficients calculated from the source information was acceptable in the
category of ’D Manufacturing’. For instance, in respect of output (P11) the coverage of the source information
was good 90 per cent and quite close to this also in intermediate consumption (P22). The coverage is weak for
employment (E1). In the calculations proper, other sources have also been used for the level of employment. The
fluctuation of the coefficients in investments is largely caused by the smallness of the figures needing to be di-
vided (Table 34).
In the TOL2002 category of ’I Transport, storage and communication’ direct conversion of activities also suc-
ceeded fully (Table 34). Use of the source information was only necessary in the conversion of the TOL2002
industry of ’6309 Other supporting and auxiliary transport activities’ to the TOL2008 categories of ’521 Ware-
housing and storage’, ’522 Support activities for transportation’ and 79 Travel agency, tour operator and other
reservation service and related activities’. Table 35 shows the coefficients of coverage for the TOL2002 industry
of ’6309 Other supporting transport activities’.
Table 36. Coverage of information sources in industry ’I Transport, storage and communication’ in sector ’S14
Households’
NACE Trans-
action
Inf. source*
Coverage
period
Cov.
1986
Cov.
1990
Cov.
1996
Cov.
2002
Cov. 2007
I P11 ra 2002-2007 - - - 1.050 0.807
I P22 ra 2002-2007 - - - 0.839 0.944 I D11 ra 2002-2007 - - - 1.164 0.856 I E1 2.038 0.883
I E11 ra 2002-2007 - - - 1.597 1.028
I E12 ra 2002-2007 - - - - 0.592 I P51 0.398 1.739
I P51121 ra 2002-2007 - - - - - I P51122 ra 2002-2007 - - - - - I P5113 ra 2002-2007 - - - 0.295 0.580
* ra = Regional accounts 2002-2007
The coefficients are of high enough quality considering the insignificance of the levels needing division. For
instance, in 2007 the investments of the TOL2002 industry ’6309 Other supporting transport activities’ amounted
to EUR 2 million which were directed to the TOL2008 industry of ’522 Support activities for transportation’.
In the TOL2002 category of ’K Real estate and business activities’ direct conversion of industries from
TOL2002 to TOL2008 also succeeded almost completely (Table 34). In the sector ’S14 Households’ only the
TOL2002 activity of ’741 Legal and economic advisory services; management companies’ had to be divided
with the help of the source information. The coverages of the coefficients used in the apportioning of industry
’741’ are shown in Table 37.
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Table 37. Coverage of information sources in industry ’K Real estate and business activities’ in sector ’S14 House-
holds’
NACE Trans-
action
Inf. source*
Coverage
period
Cov.
1986
Cov.
1990
Cov.
1996
Cov.
2002
Cov. 2007
K P11 ra 2002-2007 - - - 0.920 0.939 K P22 ra 2002-2007 - - - 0.771 0.986
K D11 ra 2002-2007 - - - 1.239 1.510 K E1 0.532 0.400 K E11 ra 2002-2007 - - - 0.483 0.374
K E12 ra 2002-2007 - - - 1.542 0.729 K P51 0.311 3.445 K P51121 ra 2002-2007 - - - - -
K P51122 ra 2002-2007 - - - - - K P5113 ra 2002-2007 - - - 0.283 1.148
* ra = Regional accounts 2002-2007
The coefficients calculated from the source information for the TOL2002 industry of ’741 Legal and economic
advisory services; management companies’ are quite good for output (P11) and intermediate consumption (P22).
In employment, the coefficients are fairly weak but, on the other hand, the division ratios follow the same direc-
tion in all transactions: the majority becomes directed to the TOL2008 industries of ’69 Legal and accounting
activities’ and ’702 Management consultancy activities’.
In the sector ’S14 Households’ the conversion of TOL2002 industries to TOL2008 industries was most problem-
atic in the TOL2002 category of ’O Other community, social and personal services’. On the other hand, the ac-
tivity of ’O Other community, social and personal services’ only accounts for a couple of per cent of the value
added of the sector of ’S14 Households’, so in this sense the problem is not crucial (Table 34).
In the TOL2002 category of ’O Other community, social and personal services’ the only industry that had to be
divided by utilising coefficients was ’92 Recreational, cultural and sporting activities’ which mainly became
divided between the TOL2008 industries of ’90_91 Cultural activities’ and ’93 Sport, amusement and recreation
activities’. The coverage of the source information used in the conversion is described in Table 38.
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Table 38. Coverage of information sources in industry ’O Other community, social and personal services’ in sector
’S14 Households’
NACE Trans-action
Inf. source*
Coverage period
Cov. 1986
Cov. 1990
Cov. 1996
Cov. 2002
Cov. 2007
O P11 ra 2002-2007 - - - 1.023 1.139 O P22 ra 2002-2007 - - - 1.053 1.228
O D11 ra 2002-2007 - - - 1.315 0.888 O E1 0.978 0.942 O E11 ra 2002-2007 - - - 1.000 1.128
O E12 ra 2002-2007 - - - 0.856 0.457 O P51 0.042 0.246 O P51121 ra 2002-2007 - - - - 3.774
O P51122 ra 2002-2007 - - - - - O P5113 ra 2002-2007 - - - 0.380 0.472
* ra = Regional accounts 2002-2007
Considering the limited size of the problem, the coefficients are quite good for production (P11, P22). The poor
quality of the coefficients for investments is largely explained by the fact that the source information used in the
dividing of the activities does not comprise the transaction ’P5123S Entertainment, literary or artistic originals’.
This transaction accounts for 80 per cent of the investments of the TO2002 industry of ’92 Recreational, cultural
and sporting activities’. However, in the case of the sector ’S14 Households’ this lack of source information did
not present a problem because the transaction ’P5123S Entertainment, literary or artistic originals’ was moved in
its entirety into investments for the TOL2008 industry of ’90_91 Cultural activities’.
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S15 Non-profit institutions serving households
Direct re-coding
The situation with the direct re-coding of the sector ’S15 Non-profit institutions serving households’ is shown in
Table 40. In the cases of value added, wages and salaries, employment and investments alike, over 90 per cent of
the TOL2002 industries of the sector ’S15 Non-profit institutions serving households’ could be re-coded as
TOL2008 industries.
Table 39. Share of direct re-coding in sector ’S15 Non-profit institutions serving households’ in 2007
B1GPH D11 E1 P51 P52 share mil share mil share 100 empl share mil share mil
A 0.000 18 0.000 2 0.000 1 0 B C
D E F
G H I 1.000 9 1.000 14
J K 1.000 294 1.000 50 1.000 18 1.000 157 L
M 1.000 723 1.000 559 1.000 215 1.000 41 N 1.000 1 225 1.000 940 1.000 439 1.000 104 O 0.827 1 787 0.814 1 244 0.794 519 0.863 211
P
YHT 0.919 4 056 0.916 2 795 0.909 1 192 0.919 527
Thus, as regards the sector ’S15 Non-profit institutions serving households’ the adoption of the revised industrial
classification was fairly unproblematic - most industries were re-coded one-to-one. The industries in TOL2002
and TOL2008 of the sector are shown in Table 39.
Table 40. Industries of sector ’S15 Non-profit institutions serving households’ in TOL2002 and TOL2008
TOL2002 TOL2008 0211 (T10) Growing of forests 021 Silviculture and other forestry
activities
7021 (T10) Letting an operation of dwellings
68201 Letting of dwellings
92 (T10) Recreational, cultural and sporting activities
92 Gambling and betting activities (S15), 93 Sport, amusement and recreation activities (S11)
6302 (T30) Road development 846 Maintaining of roads and streets
73 (T30) Research and development 72 Scientific research and development
80 (T30) Education 85 Education
851 (T30) Human health activities 86 Human health activities
853 (T30) Social work activities 87_88 Social work activities
911 (T30) Trade unions 942 Activities of trade unions
9131 (T30) Activities of religious organisations
9491 Activities of religious organisations
9139 (T30) Activities of other organisations
9492_9499 Activities of other membership organisations n.e.c.
92 (T30) Recreational, cultural and sporting activities
90_91 Cultural activities, 93 Sport, amusement and recreation activities
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Industry splits in sector ’S15 Non-profit institutions serving households’
There were two exceptions to the general line. First, the production of the market producers (T10) of the
TOL2002 industry of ’92 Recreational, cultural and sporting activities’ was divided between the sectors of ’S15
Non-profit institutions serving households’ and ’S11 Non-financial corporations’. The share apportioned to the
sector ’S11 Non-financial corporations’ comprised the activity of one non-financial corporation, which in the
adoption of the revised classification was interpreted as belonging to the non-financial corporations' sector and to
the TOL2008 industry of ’93 Sport, amusement and recreation activities’. The market production left in the sec-
tor ’S15 Non-profit institutions serving households’ was viewed as belonging to the TOL2008 industry of ’92
Gambling and betting activities’. The split into these two proportions was done based on data in the Business
Register on wages and salaries over the 2004-2007 period. The division for the 1975 to 2003 period was made
based on data concerning the year 2004. The relative volume of the market production of the TOL2002 industry
’92 Recreational, cultural and sporting activities’ was small, with value added amounting to just EUR 25 million
in 2007.
A second exception to the general line was the production of other non-market producers (T30) in the TOL2002
industry of ’92 Recreational, cultural and sporting activities’. Compared to the same industry's T10 production,
the T30 output was considerably higher, and the value added of T30 was EUR 310 million. The splitting of this
industry between the TOL2008 industries of ’90_91 Cultural activities’ and ’93 Sport, amusement and recreation
activities’ was done based on data in the Business Register on wages and salaries in 1995 to 2007. The data on
1995 were applied to the years between 1975 and 1994.
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Revisions in value added
Table 41 shows the change in value added resulting from the adoption of the revised industrial classification for
the sector ’S15 Non-profit institutions serving households’ for the period between 1975 and 2007. The change
was minor, at around 0.5 per cent depending on the year. The change was due to the re-classification of one non-
financial corporation into the sector ’S11 Non-financial corporations’.
Table 41. Value added (B1GPH) in TOL2002 and TOL2008 in sector ’S15 Non-profit institutions serving house-
holds’ in 1975-2007, EUR million
TOL2002 TOL2008 TOL2008 vs. TOL2002
TOL2008
vs. TOL2002, %
1975 317 315 -2 -0.6 1976 368 367 -1 -0.3 1977 399 398 -1 -0.3
1978 420 418 -2 -0.5 1979 484 482 -2 -0.4 1980 561 558 -3 -0.5
1981 647 645 -2 -0.3 1982 732 729 -3 -0.4 1983 823 820 -3 -0.4
1984 921 918 -3 -0.3 1985 1 038 1 034 -4 -0.4 1986 1 131 1 126 -5 -0.4
1987 1 212 1 208 -4 -0.3 1988 1 387 1 383 -4 -0.3 1989 1 518 1 513 -5 -0.3
1990 1 681 1 676 -5 -0.3 1991 1 791 1 785 -6 -0.3
1992 1 844 1 836 -8 -0.4
1993 1 851 1 843 -8 -0.4 1994 1 886 1 878 -8 -0.4 1995 1 982 1 973 -9 -0.5
1996 2 089 2 078 -11 -0.5 1997 2 237 2 225 -12 -0.5 1998 2 448 2 437 -11 -0.4
1999 2 605 2 595 -10 -0.4 2000 2 777 2 766 -11 -0.4 2001 2 985 2 974 -11 -0.4
2002 3 148 3 136 -12 -0.4 2003 3 342 3 331 -11 -0.3 2004 3 535 3 524 -11 -0.3
2005 3 641 3 631 -10 -0.3 2006 3 779 3 767 -12 -0.3 2007 4 056 4 045 -11 -0.3
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Standard Industrial Classification TOL2002 in National Accounts
A Agriculture, forestry and hunting 0112 Horticulture 0125 Other farming of animals 013 Growing of crops combined with farming of animals
014 Agricultural and animal husbandry service activ., exc. veterinary activ. 015 Hunting, trapping and game propagation including related service activ. 0211 Growing of forests
0212 Timber harvesting 0219 Other forestry and logging activities 0202 Forestry and logging related service activities
B Fishing 05 Fishing
C Mining and quarrying 10 Mining and quarrying of energy producing materials 13 Mining of metal ores 14 Other mining and quarrying
D Manufacturing DA Manufacture of food products, beverages and tobacco 151 Manufacture of food products
159 Manufacture of beverages 16 Manufacture of tobacco products
DB Manufacture of textiles and textile products 17 Manufacture of textiles 18 Manufacture of wearing apparel; dressing and dyeing of fur
DC Manufacture of leather and leather products 19 Manufacture of leather and leather products
DD Manufacture of wood and wood products 20 Manufacture of wood and wood products
DE Manufacture of pulp, paper and paper products; publishing and printing 21 Manufacture of pulp, paper and paper products 22 Publishing and printing
DF Manufacture of refined petroleum products, coke and nuclear fuel 23 Manuf. of refined petroleum products, coke and nucl. fuel
DG Manufacture of chemicals and chemical products 24 Manufacture of chemicals and chemical products
DH Manufacture of rubber and plastic products 251 Manufacture of rubber products
252 Manufacture of plastic products
DI Manufacture of other non-metallic mineral products 26 Manufacture of other non-metallic mineral products
DJ Manufacture of basic metals and fabricated metal products 27 Manufacture of basic metals 28 Manufacture of fabricated metal products
DK Manufacture of machinery and equipment 29 Manufacture of machinery and equipment
DL Manufacture of electrical and optical equipment 30 Manufacture of office machinery and computers 31 Manufacture of electrical machinery and apparatus n.e.c. 32 Manufacture of radio, television and communication equipment and apparatus
33 Manufacture of medical and precision products
DM Manufacture of transport equipment 34 Manufacture of motor vehicles, trailers and semi-trailers
351 Building and repairing of ships and boats 352 Manufacture of other transport equipment n.e.c
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DN Manufacturing n.e.c. and recycling 361 Manufacture of furniture 362 Miscellaneous manufacture n.e.c
37 Recycling
E Electricity, gas and water supply 40 Electricity, gas, steam and hot water supply
41 Collection, purification and distribution of water
F Construction 4501 Construction of buildings
4502 Civil engineering 4509 Renting of construction or demolition equipment with operator
G Trade; repair of motor vehicles and household goods
501 Sale of motor vehicles 502 Maintenance and repair of motor vehicles 51 Wholesale trade and commission trade
521 Retail trade 527 Repair of household goods
H Hotels and restaurants
551 Hotels 553 Restaurants
I Transport, storage and communication
IA Transport and storage 601 Transport via railways 6021 Land passenger transport n.e.c.
6022 Taxi operation 6024 Freight transport by road 603 Transport via pipelines
61 Water transport 62 Air transport 6301 Railway development
6302 Road development 6303 Supporting air transport activities
6309 Other supporting transport activities
IB Post and telecommunications 641 Post and courier activities 642 Telecommunications
J Financial intermediation, insurance 65 Financial intermediation 66 Insurance
67 Activities auxil. to financial intermediation and insurance
K Real estate and business activities
KA Real estate activities
701 Real estate activities with own property 7021 Letting and operation of dwellings 7022 Letting of other real estate
7031 Real estate agencies 7032 Management of real estate on a fee or contract basis
KB Business activities
71 Renting of machinery and equipment 72 Computer and related activities 73 Research and development
741 Legal and financial consulting; holdings 742 Technical services, testing and analysis 744 Advertising
747 Industrial cleaning 748 Miscellaneous business activities
L Administration, compulsory social security
751 Public administration 752 Defence equipment and conscripts 7531 Employee pension insurance
7539 Other compulsory social security
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M Education 80 Education
N Health and social work
851 Human health activities 852 Veterinary activities 853 Social work activities
O Other community, social and personal services 90 Sewage & refuse disposal, sanitation and similar activities 911 Activities of employers and business organisations, trade unions
9131 Activities of religious organisations 9139 Activities of other organisations 92 Recreational, cultural and sporting activities
9301 Washing and dry-cleaning of textile and fur products 9309 Other personal service activities
P Household service activities
95 Household service activities
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Standard Industrial Classification TOL2008 in National Accounts
A Agriculture, forestry and fishing 011_016 Agriculture 017 Hunting 021 Silviculture and other forestry activities
022 Logging 023 Gathering of wild growing non-wood products 024 Support services to forestry
025 Net growth of forests 03 Fishing
B Mining and quarrying 05_06 Mining of coal and lignite; extraction of crude petroleum and natural gas
071 Mining of iron ores
072 Mining of non-ferrous metal ores 081 Quarrying of stone, sand and clay 089 Mining and quarrying n.e.c.
091 Support activities for petroleum and natural gas extraction 099 Support activities for other mining and quarrying
C Manufacturing 101 Processing and preserving of meat and production of meat products 102 Processing and preserving of fish, crustaceans and molluscs 103 Processing and preserving of fruit and vegetables
104 Manufacture of vegetable and animal oils and fats 105 Manufacture of dairy products 106 Manufacture of grain mill products, starches and starch products
107 Manufacture of bakery and farinaceous products 108 Manufacture of other food products 109 Manufacture of prepared animal feeds
110 Manufacture of beverages
120 Manufacture of tobacco products 131 Preparation and spinning of textile fibres
132 Weaving of textiles 133 Finishing of textiles 139 Manufacture of other textiles
141 Manufacture of wearing apparel, except fur apparel 142 Manufacture of articles of fur 143 Manufacture of knitted and crocheted apparel
151 Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness; dressing and dyeing of fur 152 Manufacture of footwear
161 Sawmilling and planing of wood 162 Manufacture of products of wood, cork, straw and plaiting materials
171 Manufacture of pulp, paper and paperboard 172 Manufacture of articles of paper and paperboard 181 Printing and service activities related to printing
182 Reproduction of recorded media 191 Manufacture of coke oven products 192 Manufacture of refined petroleum products
201 Manufacture of basic chemicals, fertilisers and nitrogen compounds, plastics and synthetic rubber in primary forms 202 Manufacture of pesticides and other agrochemical products
203 Manufacture of paints, varnishes and similar coatings, printing ink and mastics 204 Manufacture of soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations 205 Manufacture of other chemical products 206 Manufacture of man-made fibres
211 Manufacture of basic pharmaceutical products 212 Manufacture of pharmaceutical preparations 221 Manufacture of rubber products
222 Manufacture of plastics products 231 Manufacture of glass and glass products
232 Manufacture of refractory products
233 Manufacture of clay building materials 234 Manufacture of other porcelain and ceramic products 235 Manufacture of cement, lime and plaster
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236 Manufacture of articles of concrete, cement and plaster 237 Cutting, shaping and finishing of stone 239 Manufacture of abrasive products and non-metallic mineral products n.e.c. 241 Manufacture of basic iron and steel and of ferro-alloys 242 Manufacture of tubes, pipes, hollow profiles and related fittings, of steel 243 Manufacture of other products of first processing of steel 244 Manufacture of basic precious and other non-ferrous metals
245 Casting of metals 251 Manufacture of structural metal products 252 Manufacture of tanks, reservoirs and containers of metal
253 Manufacture of steam generators, except central heating hot water boilers 254 Manufacture of weapons and ammunition
255 Forging, pressing, stamping and roll-forming of metal; powder metallurgy 256 Treatment and coating of metals; machining
257 Manufacture of cutlery, tools and general hardware 259 Manufacture of other fabricated metal products 261 Manufacture of electronic components and boards
262 Manufacture of computers and peripheral equipment 263 Manufacture of communication equipment 264 Manufacture of consumer electronics
265 Manufacture of instruments and appliances for measuring, testing and navigation; watches and 266 Manufacture of irradiation, electromedical and electrotherapeutic equipment 267 Manufacture of optical instruments and photographic equipment 268 Manufacture of magnetic and optical media
271 Manufacture of electric motors, generators, transformers and electricity distribution and control apparatus
272 Manufacture of batteries and accumulators
273 Manufacture of wiring and wiring devices 274 Manufacture of electric lighting equipment 275 Manufacture of domestic appliances
279 Manufacture of other electrical equipment 281 Manufacture of general-purpose machinery 282 Manufacture of other general-purpose machinery
283 Manufacture of agricultural and forestry machinery 284 Manufacture of metal forming machinery and machine tools 289 Manufacture of other special-purpose machinery
291 Manufacture of motor vehicles 292 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
293 Manufacture of parts and accessories for motor vehicles 301 Building of ships and boats 302 Manufacture of railway locomotives and rolling stock
303 Manufacture of air and spacecraft and related machinery 304 Manufacture of military fighting vehicles 309 Manufacture of transport equipment n.e.c.
310 Manufacture of furniture 321 Manufacture of jewellery, bijouterie and related articles 322 Manufacture of musical instruments
323 Manufacture of sports goods 324 Manufacture of games and toys 325 Manufacture of medical and dental instruments and supplies
329 Manufacturing n.e.c. 331 Repair of fabricated metal products, machinery and equipment 332 Installation of industrial machinery and equipment
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D Energy supply 351 Electric power generation, transmission and distribution 352 Manufacture of gas; distribution of gaseous fuels through mains
353 Steam and air conditioning supply
E Water supply and waste management 36 Water collection, treatment and supply
37 Sewerage 381 Waste collection 382 Waste treatment and disposal
383 Materials recovery 390 Remediation activities and other waste management services
F Construction 411 Development of building projects 412+432_439 Building construction, etc. 42+431 Civil engineering, etc
G Trade 45 Trade and repair of motor vehicles, etc 46 Wholesale trade (excl. motor vehicles, etc.)
47 Retail trade (excl. motor vehicles, etc.)
H Transportation and storage 491_492 Rail transport
4931+4939 Urban and suburban passenger land transport 4932Taxi operation 494 Freight transport by road and removal services
495 Transport via pipeline 50 Water transport 51 Air transport
521 Warehousing and storage 522 Support activities for transportation 53 Postal and courier activities
I Hotels and restaurants 55 Accommodation
56 Food and beverage service activities
J Information and communication 58 Publishing activities 59_60 Audio-visual activities
61 Telecommunications 62_63 Computer and information service activities
K Financial and insurance activities 64 Financial activities 65 Insurance activities 66 Activities auxiliary to financial and insurance activities
L Real estate activities 681+68209 Letting of other real estate 68201 Letting of dwellings
68202 Operation of dwellings 6831 Real estate agencies 6832 Management of real estate on a fee or contract basis
M Professional, scientific and technical activities 69 Legal and accounting activities 701 Activities of head offices
702 Management consultancy activities 71 Architectural and engineering activities, etc. 72 Scientific research and development
73 Advertising and market research 74 Other professional, scientific and technical activities 75 Veterinary activities
N Administrative and support service activities 77 Rental and leasing activities 78 Employment activities
79 Travel agencies, etc 80 Security and investigation activities 81 Services to buildings and landscape activities
82 Office administrative and other business support activities
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O Public administration and social security 841_842 Public administration 843 Compulsory social security activities
844 Defence equipment and conscripts 845 Maintaining of railways 846 Maintaining of roads and streets
P Education 85 Education
Q Human health and social work activities 86 Human health activities 87_88 Social work activities
R Arts, entertainment and recreation 90_91 Cultural activities 92 Gambling and betting activities 93 Sport, amusement and recreation activities
S Other services 941 Activities of business, employers and professional membership organisations
942 Activities of trade unions 9491 Activities of religious organisations 9492_9499 Activities of other membership organisations n.e.c.
95 Repair of household goods 9601 Washing and (dry-)cleaning of textile and fur products 9602_9609 Other personal service activities n.e.c.
T Household service activities 97_98 Household service activities
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Division of TOL2002-industries into TOL2008 industries
tol2002 tol2008
S111 S112 S12 S1311 S1313 S13141 S13149 S14 S15 0112 011_016 011_016, 023
0125 011_016 011_016
013 011_016 011_016
014 011_016 011_016
015 017 017
0202 024 024
0211 011_016
0211 021,025 021,025 021,025 021
0212 022 022
0219 021
05 03 03
10 089 089
13 072
14 081,089,099, 235,239
151 101,102,103, 104,105,106, 107,108,109, 331
101,102, 103,105, 106,107, 108,109
159 110
16 120
17 131,132,133, 139, 143,329
131,132, 133,139, 143
18 141,142 141 141,142
19 151,152 151,152
20 161,162 161,162
21 171,172
22 181,182, 58,59_60
181 181,182, 58,59_60
23 192,382
24 201,203,204, 205,206,211, 212
251 221
252 222,261
26 231,232,233, 234,235,236, 237,239
231,233, 234,236, 237,239
27 241,242, 243,244, 245
28 251,252,253, 254,255,256, 257,259,261, 282,331,332
251,252, 255,256, 257,259, 331
29 251,254,256, 257,275,279, 281,282,283, 284,289,304, 331,332, 412+432_439
282 251,254,256,257,275,281, 282,283,284,289,331,332, 412+432_439
30 262
31 261,265,271, 272,273,274,
275,279,293, 331,332
32 261,262,264, 279
33 265,266,289, 325,331,332
265,266, 325,331, 332
34 291,292,293, 331
351 301,331,332 301,331
352 282,302,303, 309,331
361 293,310,321, 95
321 293,310,95
362 222,259,321, 322,323,324, 325,329
321 259,321,322,323,324, 325,329
37 383
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tol2002 tol2008
S111 S112 S12 S1311 S1313 S13141 S13149 S14 S15
40 331,351,352, 353
41 360
4501 412+432_439 412+432_439 412+432_439
4502 42+431 42+431 42+431 42+431
4509 412+432_439 412+432_439
501 45,47 45
502 45
51 46 46 46
521 47,95 47
527 95
551 55 55
553 56 56 56
601 491_492
6021 4931+4939
6022 4932 4932
6024 494 494
603 495
61 50 50 50
62 51
6301 845,846
6302 846 846 846
6303 522 522
6309 4932,521,522,79
522, 841_842
4932,521, 522,79
641 53 53
642 58,59_60,61 61
65 64
66 65
67 66
701 411, 681+68209
7021 68201 68201 681+68209 68201,68202 68201
7022 681+68209 681+68209
7031 6831 6831
7032 6832,81 81 81 6832,81
71 77 77
72 331,58, 62_63,95
62_63 62_63
73 72 72, 841_842
841_842 72 72
741 69,701,702, 73,74
69,702,73,74
742 71,74 71 71
744 73 73
747 81 81
748 74,77,78,80 ,82
78 74
751 841_842 841_842
752 844
7531 681+68209,843
7539 843
80 85 85 85 85 85
851 86 86 86 86 86
852 75 75
853 87_88 87_88 87_88 87_88 87_88
90 370,381,382, 383,390,81
382 81
911 941,942 942
9131 9491
9139 9492_ 9499
92 59_60,61, 62_63,85, 90_91,92,93
90_91 841_842, 90_91,93
59_60,62_63,85,90_91,93
90_91, 92,93
9301 9601
9309 9602_9609 9602_9609
95 97_98
Final report
Eurostat grant 20102.2009.001-2009.371 TK-66-630-09 13 September 2011
61(64)
Formation of TOL2008 industries from TOL2002 industries tol2008 tol2002
S111 S112 S12 S1311 S1313 S13141 S13149 S14 S15 011_016 0112,0125,
013,014, 0211
0112,0125, 013,014,0211
017 015 015
021 0211,0219 0211 0211 0211
022 0212 0212
023 0112
024 0202 0202
025 0211 0211 0211
03 05 05
072 13
081 14
089 10,14 10
099 14
101 151 151
102 151 151
103 151 151
104 151
105 151 151
106 151 151
107 151 151
108 151 151
109 151 151
110 159
120 16
131 17 17
132 17 17
133 17 17
139 17 17
141 18 18 18
142 18 18
143 17 17
151 19 19
152 19 19
161 20 20
162 20 20
171 21
172 21
181 22 22 22
182 22 22
192 23
201 24
203 24
204 24
205 24
206 24
211 24
212 24
221 251
222 252,362
231 26 26
232 26
233 26 26
234 26 26
235 14,26
236 26 26
237 26 26
239 14,26 26
241 27
242 27
243 27
244 27
245 27
251 28,29 28,29
252 28 28
253 28
254 28,29 29
255 28 28
256 28,29 28,29
257 28,29 28,29
259 28,362 28,362
Final report
Eurostat grant 20102.2009.001-2009.371 TK-66-630-09 13 September 2011
62(64)
tol2008 tol2002
S111 S112 S12 S1311 S1313 S13141 S13149 S14 S15 261 252,28,31,
32
262 30
263 32
264 32
265 31,33 33
266 33 33
271 31
272 31
273 31
274 31
275 29,31 29
279 29,31,32
281 29 29
282 28,29,352 29 29
283 29 29
284 29 29
289 29,33 29
291 34
292 34
293 31,34,361 361
301 351 351
302 352
303 352
304 29
309 352
310 361 361
321 361,362 361 362
322 362 362
323 362 362
324 362 362
325 33,362 33
329 17,362 362
331 151,28,29, 31,33,34,
351,352,40,72
28,29,33, 351
332 28,29,31, 33,351
28,29,33
351 40
352 40
353 40
360 41
370 90
381 90
382 23,90 90
383 37,90
390 90
411 701
412+432_439 29,4501, 4509
4501 29,4501, 4509
42+431 4502 4502 4502 4502
45 501,502 501
46 51 51 51
47 501,521 521
491_492 601
4931+4939 6021
4932 6022,6309 6022,6309
494 6024 6024
495 603
50 61 61 61
51 62
521 6309 6309
522 6303,6309 6303, 6309
6309
53 641 641
55 551 551
56 553 553 553
58 22,642,72 22
59_60 22,642,92 22,92
61 642,92 642
62_63 72,92 72 72,92
64 65
65 66
66 67
Final report
Eurostat grant 20102.2009.001-2009.371 TK-66-630-09 13 September 2011
63(64)
tol2008 tol2002
S111 S112 S12 S1311 S1313 S13141 S13149 S14 S15 681+68209 701,7022 7531 7022
68201 7021 7021 7021 7021 7021
68202 7021
6831 7031 7031
6832 7032 7032 7032
69 741 741
701 741
702 741 741
71 742 742 742
72 73 73 73 73
73 741 741
73 744 744
74 741,742,748 741,748
75 852 852
77 71,748 71
78 748 748
79 6309 6309
80 748
81 7032,747,90 7032 7032,747,90
82 748
841_842 6309,73,751
751,92
843 7531 7539
844 752
845
846 6301, 6302
6302 6302
85 80,92 80 80 80,92 80
86 851 851 851 851 851
87_88 853 853 853 853 853
90_91 92 92 92 92 92
92 92 92
93 92 92 92 92
941 911
942 911
9491 9131
9492_9499 9139
95 361,521, 522,72
361
9601 9301
9602_9609 9309 9309
97_98 95
Final report
Eurostat grant 20102.2009.001-2009.371 TK-66-630-09 13 September 2011
64(64)
Sector classification in TOL2002 and TOL2008
TOL2002 TOL2008 S111 Non-financial corporations S11 Non-financial corporations
S112 Housing corporations S11 Non-financial corporations S121 The central bank S121 The central bank S122 Other monetary financial institutions
S122 Other monetary financial institutions
S1221 Deposit banks S1221 Deposit banks S1222 Money market funds S1222 Money market funds
S1223 Other monetary financial institutions practising financial intermediation
S1223 Other monetary financial institutions practising financial intermediation
S123 Other financial intermediaries S123 Other financial intermediaries S124 Financial auxiliaries S124 Financial auxiliaries S125 Insurance corporations S125 Insurance corporations
S1311 Central government S1311 Central government S1313 Local government S1313 Local government S1314 Social security funds S1314 Social security funds
S13141 Employee pension schemes S13141 Employee pension schemes S13149 Other social security funds S13149 Other social security funds S14 Households S14 Households
S15 Non-profit institutions serving households
S15 Non-profit institutions serving households