Supervisory and control Systems for NA Data validation: Belgium Luxemburg 8-9 december 2009 Geert Detombe

focus = estimation of B1g, B2g/B3g for NFE (S11 and S14 branches) Business Register and Sources standardisation of procedures/IT- applications future developments/extensions

Business register/repertory Q1_T+2 for year T units covered corporations unincorporated businesses non profit institutions administrations,... input Social security declarations (employers) VAT- declarations (units liable to VAT) Central Balance sheet office (corporations/NPI depositing annual accounts) "Banque Carrefour des entreprises"

Business register/repertory Characteristics for every unit activitycode (nace) → industry sectorcode → institutional sector districtcode (or MD) → district (or MultiD) category → source

Business register/repertory Category A1: large company with detailed annual accounts (full scheme) A2: large company without annual accounts B1/C1: SMS company with abbreviated scheme and turnover and purchases mentioned B1: gross margin (value added) > 0 C1: gross margin (value added) < 0 B2/C2: SMS company with abbreviated scheme and turnover and purchases not mentioned B3: SMS company without annual accounts H: non profit institution

Business register/repertory Category (S11) A1: all information is available in annual accounts A2: other source (SBS) or indirect estimation of VA B1/C1: VA, turnover and purchases are known B2/C2: VA is known, turnover and purchases estimated in an indirect way B3: indirect estimation of VA via VAT (turnover) or SS- information (wages) H: other source (SBS) or indirect estimation of VA Category (S14) B3: estimation via VAT units not included in register: income tax unincorporated enterprises without employed staf not liable to VAT

Sources

Sources

Sources Individual company data is charged in a company database administrative data annual accounts VAT- declarations SS - declarations statistical surveys SBS industrial production survey (prodcom) Aggregations of individual data according to the characteristics (sector, nace, category, district) of the repertory. These aggregates are treated in 2 standard IT-applications: NAGGR and ESACORR

procedures and IT-application Two stage approach stage 1: administrative aggregates (NAAGGR) by institutional sector (S11/S14) by nace 3/4 by category by district (for every category) stage 2: ESA95-aggregates (ESACORR) by institutional sector by SUT-branch (combination of nace3/4) transformation of adm. aggregates to ESA95 aggregates operating income → P1 costs of goods and services → P2 personnel cost → D1 operating taxes /subsidies → D29/D39

procedures and IT-application

Procedures and IT-application

procedures and IT-application Stage 1 most appropriate source/estimation method for every sub-population combination of all relevant administrative sources (AA, SS, VAT, SBS) corrections at nace/district level (or individual level for multi-district companies) turnover ↔ wages double counting due to restructuring operations X absorbs Y at 30/9/2007 and incorporates transactions of Y in its own accounts from 01/01/2007 on X in cat A1 and Y in cat B3 VAT-turnover and SS-wages for Y in Q1, Q2 and Q3 2007 automatic estimation of VA for Y in B3 these amounts will be put at 0 (otherwise double counting)

procedures and IT-application Stage 2 simultaneous compilation of production and primary distribution of income account majority of corrections are "symmetrical" and do not disturb the budget identity of the total sector account

future developments/extensions Short term automatic upload of SBS if AA are missing preferential use of AA for NPI in S11 (AA for NPI exist since 2006) extension of standard applications to S123 and S124 and S15 Medium term extension of repertory with unincorporated businesses without personnel not liable to VAT (have to register in "Banque Carrefour" since medio 2009) extension of company database with individual PIT-declarations and intrastat/extrastat and BOPsurveys

future developments/extensions