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

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

3. 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"

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

5. 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

6. 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

7. Sources

8. Sources

9. 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

10. 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

11. procedures and IT-application

12. Procedures and IT-application

13. 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)

14. 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

15. 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

16. future developments/extensions