Commission Regulation (EC) No 113/2002 of 23 January 2002 amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose (Text with EEA relevance)

• Published date: 24 January 2002
• Subject Matter: Information and verification,Economic and Monetary Union
• Official Gazette Publication: Official Journal of the European Communities, L 21, 24 January 2002

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Commission Regulation (EC) No 113/2002 of 23 January 2002 amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose (Text with EEA relevance)

Official Journal L 021 , 24/01/2002 P. 0003 - 0009

Commission Regulation (EC) No 113/2002

of 23 January 2002

amending Council Regulation (EC) No 2223/96 with regard to revised classifications of expenditure according to purpose

(Text with EEA relevance)

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community,

Having regard to Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community(1), as last amended by Regulation (EC) No 2558/2001 of the European Parliament and of the Council(2), and in particular Article 2(2) and Article 3(2) thereof,

Whereas:

(1) Regulation (EC) No 2223/96 contains the reference framework of common standards, definitions, classifications and accounting rules for drawing up the accounts of the Member States for the statistical requirements of the European Community, in order to obtain comparable results between Member States.

(2) The Inter-Secretariat Working Group on National Accounts (ISWGNA) has revised and the United Nations has published in 2000 the revised classifications of expenditure according to purpose, in particular the Classification of the Functions of Government (COFOG), the Classification of Individual Consumption According to Purpose (COICOP) and the Classification of the Purposes of Non-Profit Institutions Serving Households (COPNI).

(3) The classifications in Regulation (EC) No 2223/96 should therefore be amended accordingly.

(4) The measures provided for in this Regulation are in accordance with the opinion of the Statistical Programme Committee(3),

HAS ADOPTED THIS REGULATION:

Article 1

Annex A "European System of Accounts ESA 1995" to Regulation (EC) No 2223/96 is amended as set out in the Annex to this Regulation.

Article 2

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Communities.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 23 January 2002.

For the Commission

Pedro Solbes Mira

Member of the Commission

(1) OJ L 310, 30.11.1996, p. 1.

(2) OJ L 344, 28.12.2001, p. 1.

(3) OJ L 181, 28.6.1989, p. 47.

ANNEX

Annex A to Regulation (EC) No 2223/96 is amended as follows:

(a) In Chapter 3, section 3.85 is replaced by the following: "3.85. For the goods and services provided by government units, the borderline between individual and collective goods and services is drawn on the basis of the Classification of the Functions of Government (COFOG).

By convention, all government final...