
Article 1 
The quality report on national and regional accounts referred to in Article 4(2) of Regulation (EU) No 549/2013 shall cover the data sent by Member States in accordance with the ESA 2010 transmission programme as laid down in Annex B to Regulation (EU) No 549/2013 in the year preceding the report.
Member States shall provide the quality report on an annual basis.
Article 2 
The modalities, structure and assessment indicators of the quality reports on national and regional accounts referred to in Article 1 shall be those set out in the Annex.
Article 3 
This Regulation shall enter into force on the twentieth day following that of 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, 19 December 2016.
For the Commission
The President
Jean-Claude JUNCKER
ANNEX
1. 
The quality report on national and regional accounts shall contain both quantitative indicators and qualitative descriptions of the quality of the data sent the previous year. The Commission (Eurostat) shall provide to Member States the results of the quantitative indicators, calculated on the basis of the data provided. Member States shall interpret and comment on them, in accordance with their compilation methodology and statistical production process.

2. 

— Before 15 February 2017 and every year thereafter, the Commission (Eurostat) shall supply the Member States with draft documents for quality reports partially pre-filled with all the quantitative assessment indicators specified in Section 4.
— Every year, not later than 31 May, Member States shall provide the Commission (Eurostat) with the completed quality report.

3. 
Each Member State shall submit a single quality report covering all the tables of the ESA 2010 transmission programme as set out in Annex B to Regulation (EU) No 549/2013.

The quality reports shall include information on all the quality criteria laid down in Article 12(1) of Regulation (EC) No 223/2009. The information shall be presented according to the following structure:


— Relevance
— Accuracy and reliability
— Timeliness and punctuality
— Accessibility and clarity
— Coherence and comparability

Information about the ESA 2010 implementation already provided by Member States shall be reused by the Commission and shall not be requested in the quality reports.

4.  4.1. 
The quality report shall contain the following quantitative indicators:


No Indicator Definition Variable and/or table of the ESA 2010 transmission programme Reference period Quality criteria Implementation from
1. Data completeness rate Ratio of the number of data cells provided by Member States to the number of data cells required by ESA 2010 transmission programme not covered by derogations All tables, quarterly and annual data 1995 until the latest year and quarter Relevance 2017
2. Revision rates of quarterly data Revision rate for key quarterly variables between the first and the latest transmissions and average revision rate in subsequent transmissions since the first transmission Seasonally and calendar adjusted gross domestic product volume (Table 1) Available quarters of the latest three years Accuracy and reliability 2019
Seasonally adjusted total employment in thousands of persons (Table 1) 2019
Non-seasonally adjusted gross disposable income of households and non-profit institutions serving households (Table 801) 2021
Non-seasonally adjusted final consumption expenditure by households and non-profit institutions serving households (Table 801) 2021
Non-seasonally adjusted gross value added of non-financial corporations (Table 801) 2021
Non-seasonally adjusted gross fixed capital formation of non-financial corporations (Table 801) 2021
3. Revision rates of annual data Average revision rates for key annual variables in subsequent transmissions since the first transmission Table 1:Gross domestic product (current prices and volumes), Gross value added (current prices)Table 1 (current prices):Compensation of employees, Gross operating surplus and gross mixed incomeTable 1 (current prices):
 Final consumption expenditure of households and non-profit institutions serving households
 Final consumption expenditure of government
 Gross fixed capital formation
 Exports of goods and services
 Imports of goods and servicesTable 1 (thousands of persons):
 Total employment
 EmployeesTable 2 (current prices):
 Government expenditure
 Government revenueTable 7 (current prices):Total financial sector liabilities (non-consolidated)Table 7 (current prices):
 Debt of non-financial corporations (consolidated)
 Debt of households and non-profit institutions serving households (consolidated)Table 10:
 Gross value added in current prices, employment in persons (t + 12 months)
 Compensation of employees in current prices (t + 24 months) (NUTS 2)Table 13 (current prices):Net disposable income of households (NUTS 2) Latest five years Accuracy and reliability 2019
4. Punctuality — delivery dates First delivery date and delivery date of validated data for each table of the ESA 2010 transmission programme for all transmissions due in the latest year All tables, quarterly and annual data Latest year Timeliness and punctuality 2017
5. Coherence — internal within and between tables Average and maximum absolute difference showing the extent to which statistics are consistent within a given data set, i.e. all the appropriate arithmetic and accounting identities are observed, no unexplained changes and consistent with integrity rules Gross domestic product, current prices (quarterly and annual data):Within table 1 (gross domestic product according to production, expenditure and income approaches)Gross value added, current prices (annual data):Between tables 1 and 3Compensation of employees, current prices (annual data):Between tables 1 and 3Gross fixed capital formation, current prices (annual data):Between tables 1 and 3 and tables 1 and 22Exports of goods and services, current prices (quarterly and annual data):Within table 1 (taken from expenditure components of gross domestic product and from the detailed exports breakdown)Imports of goods and services, current prices (quarterly and annual data):Within table 1 (taken from expenditure components of gross domestic product and from the detailed imports breakdown)Total employment, employees and self-employed (annual data, thousands of persons):Between tables 1 and 3 Latest five years Coherence and comparability 2017
6. Coherence — annual and sum of quarterly data The extent to which annual and quarterly statistics are reconcilable (For all variables except employment, reconciliation is tested between annual and the sum of four quarters data; for employment — between annual and the average of four quarters data)Gross domestic product, current prices, non-seasonally adjusted (table 1)Total employment in thousands of persons, non-seasonally adjusted (table 1)Gross operating surplus for non-financial corporations sector (tables 8/801, current prices)Gross disposable income for households and non-profit institutions serving households sectors (tables 8/801, current prices) Latest five years Coherence and comparability 2017
7. Coherence — totals and sum of components The extent to which the sum of sub-components is equal to a total Gross domestic product, current prices, non-seasonally adjusted, total and sum of expenditure components (quarterly and annual data), table 1Gross value added, current prices, total and NACE Rev. 2, level A*10 breakdowns (quarterly and annual data), table 1Total employment in thousands of persons, non-seasonally adjusted, total and sum of employees and self-employed (quarterly and annual data), table 1Total employment, in thousands of persons, total and sum of NACE Rev. 2, level A*10 breakdowns (annual data), table 1 Latest five years Coherence and comparability 2017
8. Coherence — main aggregates and non-financial accounts by sector Differences between main aggregates data and corresponding data in non-financial accounts by sector Gross domestic product, current prices, non-seasonally adjusted (quarterly and annual data):Between tables 1 and 8/801Final consumption expenditure for households and non-profit institutions serving households sectors, current prices, non-seasonally adjusted (quarterly and annual data):Between tables 1 and 8/801Gross fixed capital formation, current prices (annual data):Between tables 1 and 8Compensation of employees, current prices (annual data):Between tables 1 and 8 Latest five years Coherence and comparability 2021
9. Coherence — main aggregates and regional accounts Differences between main aggregates data and corresponding data in regional accounts Gross value added, current prices (annual data):Between total of table 1 and sum of NUTS 2 regions of tables 10 and 12Employment in thousands of persons (annual data):Between total of table 1 and sum of NUTS 2 regions of tables 10 and 12 Latest five years Coherence and comparability 2021
10. Coherence — main aggregates and supply and use tables Differences between main aggregates data and corresponding data in supply and use tables (all data in current prices, annual data)Gross value added:Between tables 1 and 16Taxes less subsidies on products:Between tables 1 and 15Final consumption expenditure, final consumption expenditure of households, final consumption expenditure of general government, final consumption expenditure of non-profit institutions serving households:Between tables 1 and 16Gross capital formation, gross fixed capital formation, changes in inventories, acquisitions less disposals of valuables:Between tables 1 and 16Exports of goods and services:Between tables 1 and 16Imports of goods and services:Between tables 1 and 15Compensation of employees:Between tables 1 and 16Gross operating surplus and gross mixed income:Between tables 1 and 16 Latest five years Coherence and comparability 2021
11. Coherence — main aggregates and government finance statistics Differences between main aggregates data and corresponding data in government finance statistics (all data in current prices)Individual consumption expenditure (annual data):Between tables 1 and 2Collective consumption expenditure (annual data):Between tables 1 and 2Taxes on products (annual data):Between tables 1 and 9 Latest five years Coherence and comparability 2021
12. Coherence — non-financial accounts by sector and government finance statistics Differences between non-financial accounts by sector data and corresponding data in government finance statistics Net lending and net borrowing, government sector, current prices (annual data):Between tables 8 and 2 Latest five years Coherence and comparability 2021
13. Coherence — non-financial accounts by sector and financial accounts by sector Differences between non-financial accounts by sector data and corresponding data in financial accounts by sector Net lending and net borrowing, all sectors, current prices (annual data):Between tables 8 and 6 Latest five years Coherence and comparability 2019



 4.2. 
The quality report shall contain the following qualitative information:


No Indicator Definition Quality criteria Implementation from
1. Data revision policy Metadata on national data revision policy containing:
— links to existing metadata published nationally;
— brief information about benchmark revisions and/or major routine revisions and their impacts on gross domestic product. Accuracy and reliability 2017
2. Documentation on methodology List of national publications on the data sources used and methodology applied containing the titles of these publications and links to them, if available Accessibility and clarity 2017
3. Length of comparable time series over time Metadata on the length of comparable time series over time containing:
— links to existing metadata published nationally;
— brief information about the length of comparable time series, breaks in the time series and explanations for the breaks. Coherence and comparability 2021
