Annexes to COM(2010)132 - European environmental economic accounts - Main contents
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| dossier | COM(2010)132 - European environmental economic accounts. |
|---|---|
| document | COM(2010)132  |
| date | July 6, 2011 |
MODULE FOR AIR EMISSIONS ACCOUNTS
Section 1
OBJECTIVES
Air emissions accounts record and present data on air emissions in a way that is compatible with the system of national accounts. They record national economies’ emissions to air in a breakdown by emitting economic activity as delineated in ESA 95. Economic activities comprise production and consumption.
This Annex defines the data to be collected, compiled, transmitted and evaluated for air emissions accounts by the Member States. Those data will be developed in a way that links emissions to economic production and consumption activities by industries and households. The direct emissions data reported under this Regulation will be combined with the economic input-output tables, supply and use tables and household consumption data that are already reported to the Commission (Eurostat) as part of ESA 95 reporting.
Section 2
COVERAGE
Air emissions accounts have the same system boundaries as ESA 95 and are also based on the residence principle.
In accordance with ESA 95, the concept of residence is based on the following principle: a unit is said to be a resident unit of a country when it has a centre of economic interest in the economic territory of that country, that is, when it engages for an extended period (1 year or more) in economic activities in that territory.
Air emissions accounts record emissions arising from the activities of all resident units, regardless of where these emissions actually occur geographically.
Air emissions accounts record the flows of residual gaseous and particulate materials originating from the national economy and flowing into the atmosphere. For the purpose of this Regulation, the term ‘atmosphere’ refers to a component of the environmental system. The system boundary relates to the borderline between the national economy (as part of the economic system) and the atmosphere (as part of the environmental system). After having crossed the system boundary, the emitted substances are out of any human control and become part of natural materials cycles and may induce several types of environmental impacts.
Section 3
LIST OF CHARACTERISTICS
Member States shall produce statistics on the emissions of the following air pollutants:
| Name of air emission | Symbol of air emission | Reporting unit |
| Carbon dioxide without emissions from biomass | CO2 | 1 000 tonnes (Gg) |
| Carbon dioxide from biomass | Biomass CO2 | 1 000 tonnes (Gg) |
| Nitrous oxide | N2O | tonnes (Mg) |
| Methane | CH4 | tonnes (Mg) |
| Perfluorocarbons | PFCs | tonnes (Mg) CO2-equivalents |
| Hydrofluorocarbons | HFCs | tonnes (Mg) CO2-equivalents |
| Sulphur hexafluoride | SF6 | tonnes (Mg) CO2-equivalents |
| Nitrogen oxides | NOX | tonnes (Mg) NO2-equivalents |
| Non-methane volatile organic compounds | NMVOCs | tonnes (Mg) |
| Carbon monoxide | CO | tonnes (Mg) |
| Particulate matter < 10 μm | PM10 | tonnes (Mg) |
| Particulate matter < 2,5 μm | PM2,5 | tonnes (Mg) |
| Sulphur dioxide | SO2 | tonnes (Mg) |
| Ammonia | NH3 | tonnes (Mg) |
All data shall be reported to one decimal place.
Section 4
FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES
| 1. | Statistics shall be compiled and transmitted on a yearly basis. |
| 2. | Statistics shall be transmitted within 21 months of the end of the reference year. |
| 3. | In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2. |
| 4. | The first reference year is the year in which this Regulation enters into force. |
| 5. | In the first data transmission, Member States shall include annual data from 2008 to the first reference year. |
| 6. | In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. |
Section 5
REPORTING TABLES
| 1. | For each of the characteristics referred to in Section 3, data shall be produced by a hierarchical classification of economic activities, NACE Rev.2 (A*64 aggregation level), fully compatible with ESA 95. In addition, data shall be produced for:
|
| 2. | The hierarchical classification referred to in paragraph 1 is as follows: Air emissions by industry — NACE Rev.2 (A*64) Household air emissions
Bridging items Total air emission accounts (industry + households) Less national residents abroad
Plus non-residents on the territory
(+ or –) Other adjustments and statistical discrepancies = Total emissions of pollutant X as reported to UNFCCC (1)/CLRTAP (2) |
Section 6
MAXIMUM DURATION OF THE TRANSITIONAL PERIODS
For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years, from the first transmission deadline.
(1) United Nations Framework Convention on Climate Change.
(2) Convention on Long-Range Transboundary Air Pollution.
ANNEX II
MODULE FOR ENVIRONMENTALLY RELATED TAXES BY ECONOMIC ACTIVITY
Section 1
OBJECTIVES
Statistics on environmentally related taxes record and present data seen from the perspective of the entities paying the taxes in a way that is fully compatible with the data reported under ESA 95. They record national economies’ environmentally related tax revenues according to economic activity. Economic activities comprise production and consumption.
This Annex defines the data to be collected, compiled, transmitted and evaluated for environmentally related tax revenues by economic activity by the Member States.
The environmentally related tax statistics can make use of the tax statistics and government finance statistics directly, but there are some advantages in using the tax data reported under ESA 95 if this is possible.
The environmentally related tax statistics are based on the amounts evidenced by assessments and declarations or time-adjusted cash receipts, to ensure consistency with ESA 95 and improve international comparability.
The ESA 95 also contains information about which industries and sectors are paying the taxes. Information on taxes reported under ESA 95 can be found in the institutional sector accounts and supply and use tables.
Section 2
COVERAGE
Environmentally related taxes have the same system boundaries as ESA 95 and consist of compulsory, unrequited payments, in cash or in kind, which are levied by general government or by the institutions of the Union.
Environmentally related taxes fall within the following ESA 95 categories:
| — | taxes on production and imports (D.2), |
| — | current taxes on income, wealth, etc. (D.5), |
| — | capital taxes (D.91). |
Section 3
LIST OF CHARACTERISTICS
Member States shall produce statistics on environmentally related taxes according to the following characteristics:
| — | energy taxes, |
| — | transport taxes, |
| — | pollution taxes, |
| — | resource taxes, |
All data shall be reported in million national currency.
Section 4
FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES
| 1. | Statistics shall be compiled and transmitted on a yearly basis. |
| 2. | Statistics shall be transmitted within 21 months of the end of the reference year. |
| 3. | In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2. |
| 4. | The first reference year is the year in which this Regulation enters into force. |
| 5. | In the first data transmission, Member States shall include annual data from 2008 to the first reference year. |
| 6. | In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. |
Section 5
REPORTING TABLES
For each of the characteristics referred to in Section 3, data shall be reported from the perspective of the entities paying the taxes.
For producers, data shall be reported on a breakdown by hierarchical classification of economic activities, NACE Rev.2 (A*64 aggregation level as set out in ESA 95).
For consumers, data shall be reported for:
| — | households, |
| — | non-residents. |
Where the tax cannot be attributed to one of the above groupings of activities, the data shall be reported as not allocated.
Section 6
MAXIMUM DURATION OF THE TRANSITIONAL PERIODS
For the implementation of the provisions of this Annex, the maximum duration of the transitional period is 2 years, from the first transmission deadline.
ANNEX III
MODULE FOR ECONOMY-WIDE MATERIAL FLOW ACCOUNTS (EW-MFA)
Section 1
OBJECTIVES
EW-MFA covers all solid, gaseous, and liquid materials, except for flows of air and water, measured in mass units per year. Like the system of national accounts, EW-MFA serves two major purposes. The detailed material flows provide a rich empirical database for numerous analytical studies. They are also used to compile different economy-wide material flow indicators for national economies.
This Annex defines the data to be collected, compiled, transmitted and evaluated for EW-MFA by the Member States.
Section 2
COVERAGE
The distinction between stocks and flows is a fundamental principle of a material flow system. In general, a flow is a variable that measures a quantity per time period, whereas a stock is a variable that measures a quantity at a certain point in time. EW-MFA is a flow concept. It measures the flows of material inputs, outputs and stock changes within the economy in mass units per year.
EW-MFA is coherent with the principles of the system of national accounts, such as the residence principle. It accounts for material flows associated with the activities of all resident units of a national economy regardless of their geographic location.
In EW-MFA, there are two types of material flows across system boundaries that are relevant:
| (1) | material flows between the national economy and its natural environment. This consists of the extraction of materials (i.e. raw, crude or virgin) from and the discharge of materials (often called residuals) to the natural environment; |
| (2) | material flows between the national economy and the rest of the world economy. This encompasses imports and exports. |
All flows that cross these system boundaries are included in EW-MFA, as well as the additions to the man-made stocks. All other material flows within the economy are not represented in EW-MFA. This means that the national economy is treated in its entirety in EW-MFA and e.g. inter-industry deliveries of products are not described. Natural flows within the natural environment are likewise excluded.
Section 3
LIST OF CHARACTERISTICS
Member States shall produce statistics on the characteristics listed in Section 5 for EW-MFA where applicable.
| 1. | Domestic extraction (DE) covers the annual amount of solid, liquid and gaseous materials (excluding air and water) extracted from the natural environment to be used as inputs in the economy. |
| 2. | Physical imports and physical exports covers all imported or exported commodities in mass units. Traded commodities comprise goods at all stages of processing from raw products to finished goods. |
Section 4
FIRST REFERENCE YEAR, FREQUENCY AND TRANSMISSION DEADLINES
| 1. | Statistics shall be compiled and transmitted on a yearly basis. |
| 2. | Statistics shall be transmitted within 24 months of the end of the reference year. |
| 3. | In order to meet user needs for complete and timely datasets, the Commission (Eurostat) shall produce, as soon as sufficient country data becomes available, estimates for the EU-27 totals for the main aggregates of this module. The Commission (Eurostat) shall, wherever possible, produce and publish estimates for data that have not been transmitted by Member States within the deadline specified in point 2. |
| 4. | The first reference year is the year in which this Regulation enters into force. |
| 5. | In the first data transmission, Member States shall include annual data from 2008 to the first reference year. |
| 6. | In each subsequent data transmission to the Commission, Member States shall provide annual data for the years n-4, n-3, n-2, n-1 and n, where n is the reference year. |
Section 5
REPORTING TABLES
Data, expressed in mass units, shall be produced for the characteristics listed in the following tables.
Table A — Domestic extraction (DE)
1 Biomass
1.1 Crops (excluding fodder crops)
1.1.1 Cereals
1.1.2 Roots, tubers
1.1.3 Sugar crops
1.1.4 Pulses
1.1.5 Nuts
1.1.6 Oil-bearing crops
1.1.7 Vegetables
1.1.8 Fruits
1.1.9 Fibres
1.1.10 Other crops n.e.c.
1.2 Crop residues (used), fodder crops and grazed biomass
1.2.1 Crop residues (used)
1.2.1.1 Straw
1.2.1.2 Other crop residues (sugar and fodder beet leaves, other)
1.2.2 Fodder crops and grazed biomass
1.2.2.1 Fodder crops (including biomass harvest from grassland)
1.2.2.2 Grazed biomass
1.3 Wood (in addition, optional reporting of the net increment of timber stock)
1.3.1 Timber (industrial roundwood)
1.3.2 Wood fuel and other extraction
1.4 Wild fish catch, aquatic plants/animals, hunting and gathering
1.4.1 Wild fish catch
1.4.2 All other aquatic animals and plants
1.4.3 Hunting and gathering
2 Metal ores (gross ores)
2.1 Iron
2.2 Non-ferrous metal
2.2.1 Copper (in addition, optional reporting of the metal content)
2.2.2 Nickel (in addition, optional reporting of the metal content)
2.2.3 Lead (in addition, optional reporting of the metal content)
2.2.4 Zinc (in addition, optional reporting of the metal content)
2.2.5 Tin (in addition, optional reporting of the metal content)
2.2.6 Gold, silver, platinum and other precious metals
2.2.7 Bauxite and other aluminium
2.2.8 Uranium and thorium
2.2.9 Other n.e.c.
3 Non-metallic minerals
3.1 Marble, granite, sandstone, porphyry, basalt, other ornamental or building stone (excluding slate)
3.2 Chalk and dolomite
3.3 Slate
3.4 Chemical and fertiliser minerals
3.5 Salt
3.6 Limestone and gypsum
3.7 Clays and kaolin
3.8 Sand and gravel
3.9 Other n.e.c.
3.10 Excavated earthen materials (including soil), only if used (optional reporting)
4 Fossil energy materials/carriers
4.1 Coal and other solid energy materials/carriers
4.1.1 Lignite (brown coal)
4.1.2 Hard coal
4.1.3 Oil shale and tar sands
4.1.4 Peat
4.2 Liquid and gaseous energy materials/carriers
4.2.1 Crude oil, condensate and natural gas liquids (NGL)
4.2.2 Natural gas
Tables B (Imports — Total trade), C (Imports — Extra-EU trade), D (Exports — Total trade), E (Exports — Extra-EU trade)
1 Biomass and biomass products
1.1 Crops, raw and processed
1.1.1 Cereals, raw and processed
1.1.2 Roots, tubers, raw and processed
1.1.3 Sugar crops, raw and processed
1.1.4 Pulses, raw and processed
1.1.5 Nuts, raw and processed
1.1.6 Oil-bearing crops, raw and processed
1.1.7 Vegetables, raw and processed
1.1.8 Fruits, raw and processed
1.1.9 Fibres, raw and processed
1.1.10 Other crops n.e.c., raw and processed
1.2 Crop residues and fodder crops
1.2.1 Crop residues (used), raw and processed
1.2.1.1 Straw
1.2.1.2 Other crop residues
1.2.2 Fodder crops
1.2.2.1 Fodder crops
1.3 Wood and wood products
1.3.1 Timber, raw and processed
1.3.2 Wood fuel and other extraction, raw and processed
1.4 Fish capture and other aquatic animals and plants, raw and processed
1.4.1 Fish capture
1.4.2 All other aquatic animals and plants
1.5 Live animals other than in 1.4, and animal products
1.5.1 Live animals other than in 1.4
1.5.2 Meat and meat preparations
1.5.3 Dairy products, birds’ eggs, and honey
1.5.4 Other products from animals (animal fibres, skins, furs, leather, etc.)
1.6 Products mainly from biomass
2 Metal ores and concentrates, raw and processed
2.1 Iron ores and concentrates, iron and steel, raw and processed
2.2 Non-ferrous metal ores and concentrates, raw and processed
2.2.1 Copper
2.2.2 Nickel
2.2.3 Lead
2.2.4 Zinc
2.2.5 Tin
2.2.6 Gold, silver, platinum and other precious metals
2.2.7 Bauxite and other aluminium
2.2.8 Uranium and thorium
2.2.9 Other n.e.c.
2.3 Products mainly from metals
3 Non-metallic minerals, raw and processed
3.1 Marble, granite, sandstone, porphyry, basalt and other ornamental or building stone (excluding slate)
3.2 Chalk and dolomite
3.3 Slate
3.4 Chemical and fertiliser minerals
3.5 Salt
3.6 Limestone and gypsum
3.7 Clays and kaolin
3.8 Sand and gravel
3.9 Other n.e.c.
3.10 Excavated earthen materials (including soil), only if used (optional reporting)
3.11 Products mainly from non-metallic minerals
4 Fossil energy materials/carriers, raw and processed
4.1 Coal and other solid energy products, raw and processed
4.1.1 Lignite (brown coal)
4.1.2 Hard coal
4.1.3 Oil shale and tar sands
4.1.4 Peat
4.2 Liquid and gaseous energy products, raw and processed
4.2.1 Crude oil, condensate and natural gas liquids (NGL)
4.2.2 Natural gas
4.3 Products mainly from fossil energy products
5 Other products
6 Waste imported (Tables B and C)/exported (Tables D and E) for final treatment and disposal
The following adjustments for the residence principle shall be included in Tables B and D:
Fuel bunkered by resident units abroad (addition to imports Table B) and Fuel bunkered by non-resident units on the national territory (addition to exports Table D)
| 1 | Fuel for land transport |
| 2 | Fuel for water transport |
| 3 | Fuel for air transport |
Section 6
MAXIMUM DURATION OF THE TRANSITIONAL PERIODS
For the implementation of the provisions of this Annex the maximum duration of the transitional period is 2 years, from the first transmission deadline.