
Article 1 
Regulation (EC) No 716/2007 is amended as follows:

1.. Section 2 of Annex I is replaced by the text set out in Annex I to this Regulation.
2.. The table for the activity breakdown levels 1 and 2 referred to in Annex III is replaced by the table set out in Annex II to this Regulation.
3.. The table for the activity breakdown level 3 referred to in Annex III is replaced by the table set out in Annex III to this Regulation.
Article 2 
Member States shall apply Annex III to Regulation (EC) No 716/2007 as amended by this Regulation:

— as regards levels 1 and 2, from 1 January 2010 (for reference year 2010 and subsequent years),
— as regards level 3, from 1 January 2008 (for reference year 2008 and subsequent years).
Article 3 
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 30 July 2008.
For the Commission
Joaquín ALMUNIA
Member of the Commission
ANNEX I

'
SECTION 2 
The following characteristics as defined in the Annex to Commission Regulation (EC) No 2700/98 of 17 December 1998 concerning the definitions of characteristics for structural business statistics will be compiled:


Code Title
11 11 0 Number of enterprises
12 11 0 Turnover
12 12 0 Production value
12 15 0 Value added at factor cost
13 11 0 Total purchases of goods and services
13 12 0 Purchases of goods and services purchased for resale in the same condition as received
13 31 0 Personnel costs
15 11 0 Gross investment in tangible goods
16 11 0 Number of persons employed

The following characteristics will also be compiled by Member States for the 2009 reference year and subsequent years:


Code Title and definition
22 11 0 Total intramural R&D expenditureResearch and experimental development comprise creative work undertaken on a systematic basis in order to increase the stock of knowledge, including of man, culture and society, and the use of this stock of knowledge to devise new applications.Intramural expenditures are all expenditures for R&D (research and development) performed within the unit, regardless of the source of funds.R&D must be distinguished from expenditures for a wide range of related activities. The following are therefore excluded from R&D expenditure:
— expenditures on education and training,
— expenditures on other scientific and technological activities (e.g. information services, testing and standardisation, feasibility studies),
— expenditures on other industrial activities (e.g. industrial innovations n.e.s.),
— expenditures on purely financing activities (other administrations and other indirect supporting activities are included).Research and development expenditure may, depending upon national laws, be recorded in one of three places: movements in intangible assets, movements in tangible assets or operating expenditure.If under national law it may be partly or completely capitalised the expenditure is included in the movement of the intangible assets included in company accounts under Fixed assets — intangible assets — costs of research and development.If under national law it is only partially capitalised or not capitalised at all, the current expenditure is part of Raw materials and consumables, other external charges, staff costs and other operating charges and the capital expenditure is included in the movement of the tangible assets included in company accounts under Fixed assets — tangible assets.
22 12 0 Total number of R&D personnelResearch and experimental development comprise creative work undertaken on a systematic basis in order to increase the stock of knowledge, including knowledge of man, culture and society, and the use of this stock of knowledge to devise new applications.All persons employed directly on research & development (R&D) should be counted, as well as those providing direct services such as R&D managers, administrators and clerical staff. Those persons providing an indirect service, such as canteen and security staff, should be excluded, even though their wages and salaries are included as an overhead in the measurement of expenditure.R&D personnel must be distinguished from personnel for a wide range of related activities. The following are therefore excluded from R&D personnel:
— Personnel employed on education and training,
— Personnel employed on other scientific and technological activities (e.g. information services, testing and standardisation, feasibility studies),
— Personnel employed on other industrial activities (e.g. industrial innovations n.e.s.),
— Personnel employed on administration and other indirect supporting activities.
The total number of research and development personnel may not be isolated in company accounts. It is part of the number of persons employed which is recorded in the notes on the company accounts (Article 43(8)).

Part of the number of persons employed (16 11 0).



If the number of persons employed is not available, the number of employees (code 16 13 0) will be compiled instead.

Characteristics “total intramural R&D expenditure” (code 22 11 0) and “total number of R&D personnel” (code 22 12 0) are only required to be compiled for activities in NACE sections B, C, D, E and F. Up to reference year 2009, Member States will compile these characteristics as defined in the Annex to Commission Regulation (EC) No 2700/98 of 17 December 1998.

For NACE section K only the number of enterprises, turnover and the number of persons employed (or the number of employees instead) will be compiled.
'

ANNEX II

In Annex III to Regulation (EC) No 716/2007 the table for activity breakdown levels 1 and 2 is replaced by the following:
'
Level 1 Level 2 NACE Rev. 2
TOTAL ACTIVITY TOTAL ACTIVITY sec B to S (excluding O)
MINING AND QUARRYING MINING AND QUARRYING sec B
Extraction of crude petroleum, natural gas and mining support service activities div 06, 09
MANUFACTURING MANUFACTURING sec C
Food products, beverages and tobacco products div 10, 11, 12
Total textiles and wood activities div 13, 14, 16, 17, 18
Textiles and wearing apparel div 13, 14
Wood, paper, printing and reproduction div 16, 17, 18
Petroleum, chemicals, pharmaceutical products, rubber and plastic products Total petroleum, chemicals, pharmaceutical products, rubber and plastic products div 19, 20, 21, 22
Coke and refined petroleum products div 19
Chemicals and chemical products div 20
Rubber and plastic products div 22
Total metal and machinery products div 24, 25, 26, 28
Basic metals and fabricated metal products div 24, 25
Computer, electronic and optical products Computer, electronic and optical products div 26
Machinery and equipment n.e.c. div 28
Vehicles, other transport equipment Total vehicles and other transport equipment div 29, 30
Motor vehicles, trailers and semi trailers div 29
Other transport equipment div 30
Total of other manufacturing div 15, 23, 27, 31, 32, 33
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY sec D
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES sec E
Water collection, treatment and supply div 36
Sewerage, waste management, remediation activities div 37, 38, 39
CONSTRUCTION CONSTRUCTION sec F
TOTAL SERVICES TOTAL SERVICES sec G, H, I, J, K, L, M, N, P, Q, R, S
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES sec G
Wholesale and retail trade and repair of motor vehicles and motorcycles div 45
Wholesale trade, except of motor vehicles and motorcycles div 46
Retail trade, except of motor vehicles and motorcycles div 47
TRANSPORTATION AND STORAGE TRANSPORTATION AND STORAGE sec H
TOTAL transport and storage div 49, 50, 51, 52
Land transport and transport via pipelines div 49
Water transport div 50
Air transport div 51
Warehousing and support activities for transportation div 52
Postal and courier activities div 53
ACCOMMODATION AND FOOD SERVICE ACTIVITIES ACCOMMODATION AND FOOD SERVICE ACTIVITIES sec I
INFORMATION AND COMMUNICATION INFORMATION AND COMMUNICATION sec J
Motion picture, video, television programme production, other entertainment activities div 59, 60
Telecommunications div 61
Other information and communication activities div 58, 62, 63
FINANCIAL AND INSURANCE ACTIVITIES FINANCIAL AND INSURANCE ACTIVITIES sec K
Financial intermediation, except insurance and pension funding div 64

— Activities of holding companies
 group 64.2
Insurance, reinsurance and pension funding, except compulsory social security div 65
Other financial activities div 66
REAL ESTATE ACTIVITIES sec L
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES sec M
Legal and accounting activities div 69

— Legal activities
 group 69.1

— Accounting, bookkeeping and auditing activities; tax consultancy
 group 69.2
Activities of head offices; management consultancy activities div 70

— Activities of head offices
 group 70.1

— Management consultancy activities
 group 70.2
Architecture and engineering activities; technical testing and analysis div 71
Scientific research and development Scientific research and development div 72
Advertising and market research div 73

— Advertising
 group 73.1

— Market research and public opinion polling
 group 73.2
Other professional, scientific and technical activities, veterinary activities div 74, 75
ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES sec N
Rental and leasing activities div 77
Other administrative and support service activities div 78, 79, 80, 81, 82
EDUCATION sec P
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES sec Q
ARTS, ENTERTAINMENT AND RECREATION ARTS, ENTERTAINMENT AND RECREATION sec R
Creative, arts and entertainment activities div 90
Libraries, archives, museums and other cultural activities div 91
Sporting and other recreational activities; gambling and betting activities div 92, 93
OTHER SERVICE ACTIVITIES sec S
Activities of membership organisations div 94
Repair of computers and personal and household goods, other personal service activities div 95, 96
Not allocated '

ANNEX III

In Annex III to Regulation (EC) No 716/2007 the table for activity breakdown level 3 is replaced by the following:
'
Level 3 (NACE Rev. 2)
Heading Requested level of detail
Business Economy Sections B to N excluding K
MINING AND QUARRYING Section B
MANUFACTURING Section C
All divisions 10 to 33
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY Section D
Division 35
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES Section E
All divisions 36 to 39
CONSTRUCTION Section F
All divisions 41 to 43
All groups 41.1 and 41.2, 42.1 to 42.9, 43.1 to 43.9
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTOCYCLES Section G
All divisions 45 to 47
All groups 45.1 to 45.2, 46.1 to 46.9, 47.1 to 47.9
TRANSPORTATION AND STORAGE Section H
All divisions 49 to 53
Groups 49.1 to 49.5
ACCOMMODATION AND FOOD SERVICES ACTIVITIES Section I
All divisions 55 to 56
All groups 55.1 to 55.9, 56.1 to 56.3
INFORMATION AND COMMUNICATION Section J
All divisions 58 to 63
Groups 58.1, 58.2, 63.1, 63.9
FINANCIAL AND INSURANCE ACTIVITIES Section K
All divisions 64 to 66
REAL ESTATE ACTIVITIES Section L
Division 68
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES Section M
All divisions 69 to 75
ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES Section N
All divisions 77 to 82
Groups 77.1 to 77.4'
