Introduction of NACE Rev. 2 in national accounts

Final report

Eurostat grant 20102.2009.001-2009.371 TK-66-630-09 13 September 2011

1(64)

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


2(64)

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

Final report


3(64)

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

Final report


4(64)

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

Final report


5(64)

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

Final report


6(64)

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

Final report


7(64)

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-

Final report


8(64)

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.

Final report


9(64)

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:

Final report


10(64)

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


(TOL 2008)

9,377

95 Repair of computers and personal and household goods

(TOL 2008)

180


(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.

Final report


11(64)

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

Final report


12(64)

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.

Final report


13(64)

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.

Final report


14(64)

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.

Final report


15(64)

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.

Final report


16(64)

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.

Final report


17(64)

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

Final report


18(64)

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’.

Final report


19(64)

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

Final report


20(64)

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-

Final report


21(64)

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.

Final report


22(64)

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.

Final report


23(64)

Table 6. Share of direct re-coding of D11K in 2007



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



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



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

Final report


24(64)

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



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.

Final report


25(64)

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.

Final report


26(64)

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

Final report


27(64)

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

Final report


28(64)

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).

Final report


29(64)

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


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.

Final report


30(64)

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


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.

Final report


31(64)

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


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.

Final report


32(64)

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


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


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.

Final report


33(64)

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).


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’.

Final report


34(64)

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

Final report


35(64)

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

Final report


36(64)

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


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

Final report


37(64)

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.

Final report


38(64)


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

Final report


39(64)

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

Final report


40(64)

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


41(64)

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


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.

Final report


42(64)

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.

Final report


43(64)

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


44(64)

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.

Final report


45(64)

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.

Final report


46(64)

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


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.

Final report


47(64)

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


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.

Final report


48(64)

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


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’.

Final report


49(64)

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


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

Final report


50(64)

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.

Final report


51(64)


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

Final report


52(64)

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

Final report


53(64)

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

Final report


54(64)

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

Final report


55(64)

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

Final report


56(64)

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

Final report


57(64)

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

Final report


58(64)

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

Final report


59(64)

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

Final report


60(64)

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


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


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


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


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



Introduction of NACE Rev. 2 in national accounts

Documents

Transcript of Introduction of NACE Rev. 2 in national accounts