1. Sector classification + Martin Ausker

2. Sector classification 2 Business register Government Finance Sector algorithm Manual coding Account information Ministries and media National Accounts, Labour Market, Central Bank etc.

3. Sector classification 3 Business register Sector algorithm Manual coding 33 sectors in BR… S.11 Non-financial corporations (7 sub-sectors) S.12 Financial corporations (17 sub-sectors) S.13 General government (7 sub-sectors) S.14 Households S.15 NPIsH …22 of these are public

4. Sector classification 4 Business register Sector algorithm Manual coding Sector algorithm with 44 rules… Rule CBR sector ESA2010 sector Comments 12if Legal form code230, 260 then71131100 exceptions if central government quasi corporation list from Statistics Denmark's 5th Division - public corporations (Accounts for the public sector). E.g. The Danish Financial Supervisory Authority then 11110010 … translated into 152 statements industry fromindustry tolegal fromlegal form tosector 10000999999230 71 10000999999260 71

5. Sector classification 5 Business register Sector algorithm Manual coding ”Problematic” areas Public vs private corporations Non-profit institutions Solution Manual treatment (approx. 2000 units) Identified by industrial code and legal form Accounts of municipalities

6. Sector classification 6 Business register Sector algorithm Manual coding Monthly validation of the polulation Change of industry code Change of sector Public corporation General government NPIsH Other Working group inside Statistics (BR, Government Finance, National Accounts, Larbour Market and Business Structures) Co-operation with Central Bank (focus on S.12 and entities with significant influence on financial statistics

7. Sector classification 7 Government Finance Account informa- tion Ministries and media Central government Account information is used for sector allocation of entities included in the central government accounts Entities can be identified by the account number Two kinds of entities Non-market Market Entries of market entities are classified different from those of non-market entities

8. Sector classification 8 Government Finance Account informa- tion Ministries and media Central government - NPI Account information and information from ministries and media is used for sector allocation of entities not included in the central government accounts These government controlled NPIs is mostly to be found inside the educational area These NPI’s are included in the database with the same classification of transactions as other government non- market entities

9. Sector classification 9 Government Finance Account informa- tion Ministries and media Local government Account information is used for sector allocation of entities included in the local government accounts Some local government activities are defined as being market activities Energy and water supply Sewage, waste disposal, housing and transport Like under central government the entries for market entities are classified differently

10. Sector classification 10 Government Finance Account informa- tion Ministries and media Local government - NPI Most NPIs controlled by local government are included in the accounts of local government and therefore no special effort is needed to collect account information for these

11. Sector classification 11 Business register Government Finance Government Finance responsible for defining the sector algorithm and the manual validation in Business Register National account statistics for Public corporations (part S.11/S.12) Financial corporation sector (S.12) Government sector (S.13) NPIsH (S.15) Business Register responsible for the practical implementation of the sector code in BR

12. Sector classification 12 Questions?

13. ESA tables - yearly 13 Yearly government finance statistics are only transmitted to Eurostat (except tax data) Other international institutions get DK government finance statistics from Eurostat database Eurostat transmission program sets out the rules for what to transmit, when to transmit and how to transmit government finance statistics Three tables relevant in this context

14. ESA tables - yearly 14 Table 2 – current and capital expenses/ revenue Transmitted 4 times a year (period1990 to t-1) General government Central government State government (5) Local government (5) Social security government (5) SECTOR ► S13S1311S1312S1313S1314 TRANS ▼CPSECTOR ▼DC_AL ▼CONS ▼Control ▼►1=2+..+52345 P1Z2N1=2+3546.204,00176.994,00M366.058,003.153,00 P1MZ2N253.877,0023.326,00M30.541,009,00 P13Z2N3=4+5492.328,00153.668,00M335.516,003.144,00 P131Z2N4LLMLL P132Z2N5492.328,00153.668,00M335.516,003.144,00 P1OZ2N6=2+453.877,0023.326,00M30.541,009,00 P2Z1N7180.850,0064.639,00M115.414,00797,00 B1GZ3Z8=1-7365.354,00112.355,00M250.644,002.356,00 K1Z1N935.500,0017.024,00M18.476,000,00

15. ESA tables - yearly 15 Table 11 – COFOG data Transmitted 3 times a year (period1990 to t-1) AnnualTRANSACTION Gross capital formation + Acquisitions less disposals of non-financial non-produced assets Gross capital formation of which, Gross fixed capital formation (4) Acquisitions less disposals of non-financial non-produced assets Compensation of employees Subsidies COFOG ▼ (3) TRANS ►OP5AK2P5P51K2D1D3 CONS ►NNNNNN Control ▼►1=2+423456 G (2) 1=2+12+18+25+35+ 42+49+56+63+72 46.173 45.996 176334.76746.665 G0102=3+..+117.2417.185 5630.894199 G010141.002993 96.5820 G0102544406020 G010363.8183.777 418300 G01047534559 -258.720199 G0105814 02080

16. ESA tables - yearly 16 Table 9 – Tax data (two tables) Transmitted 2 times a year (period1990 to t-1) to Eurostat, but also a yearly transmission to OECD General government Central government State government Local government Social security funds The institutions of the EU General government and Institutions of the EU SECTOR ►S13S1311S1312S1313S1314S212S13P TRANS ▼Control ▼►1=2+3+4+5234567=1+6 D21=2+26305.054,00279.989,00M25.065,00M2.995,00308.049,00 D212=3+4+13266.440,00266.196,00M244,00M2.995,00269.436,00 D2113181.629,00 MMMM D2124=5+6MMMMM2.995,00 D21215MMMMM2.962,00 D21226=7+..+12MMMMM33,00 D2122A7MMMMM33,00