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22.7.2011 Official
Journal
of
the
European
Union L
192/1
I
(Legislative acts)
REGULATIONS
REGULATION (EU) No 691/2011 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL
of 6 July 2011
on European environmental economic accounts
(Text with EEA relevance)
THE EUROPEAN PARLIAMENT AND THE COUNCIL OF THE
drivers for environmental change, is essential for the
EUROPEAN UNION,
development of effective policy, its implementation, and
the empowerment of citizens more generally.
Instruments should be developed with a view to
enhancing public awareness of the environmental
Having regard to the Treaty on the Functioning of the European
effects of economic activity.
Union, and in particular Article 338(1) thereof,
Having regard to the proposal from the European Commission,
(3) A
scientifically
sound
approach
to
measuring
the
shortage of resources will, in the future, be crucial to
the sustainable development of the Union.
After transmission of the draft legislative act to the national
parliaments,
(4) Decision
No
1578/2007/EC
of
the
European
Parliament
and of the Council of 11 December 2007 on the
Acting in accordance with the ordinary legislative procedure (
Community Statistical Programme 2008 to 2012 (

1 ),

3 )
refers clearly to the need for high-quality statistics and
accounts in the domain of the environment.
Furthermore, under the main initiatives for 2008 to
Whereas:
2012 it states that legal bases should be developed,
where appropriate, for core areas of environmental data
collection currently not covered by legal acts.
(1) Article
3(3)
of
the
Treaty
on
European
Union
provides,
inter alia, that the Union ‘shall work for the sustainable
development of Europe based on balanced economic
growth and price stability, a highly competitive social
(5) In
its
Communication
of
20
August
2009
entitled
‘GDP
market economy, aiming at full employment and social
and beyond: Measuring progress in a changing world’,
progress, and a high level of protection and improvement
the Commission recognised the need to supplement
of the quality of the environment’.
existing indicators with data that incorporate environ
mental and social aspects in order to allow more
coherent and comprehensive policy making. To that
end, environmental economic accounts offer a means
of monitoring the pressures exerted by the economy
(2) Decision
No
1600/2002/EC
of
the
European
Parliament
and of the Council of 22 July 2002 laying down the
on the environment and of exploring how these might
Sixth Community Environment Action Programme (
be abated. Environmental economic accounts show the

2 )
confirmed that sound information on the state of the
interaction between economic, household and environ
environment, and on the key trends, pressures and
mental factors and consequently are more informative
than national accounts alone. They provide a significant
source of data for environmental decisions and the
( 1 ) Position of the European Parliament of 7 June 2011 (not yet
Commission should consult them when drawing up
published in the Official Journal) and decision of the Council of
21 June 2011.
( 2 ) OJ L 242, 10.9.2002, p. 1.
( 3 ) OJ L 344, 28.12.2007, p. 15.

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impact assessments. In line with the tenets of sustainable
Nations, the European Commission, the International
development and the drive to achieve a resource-efficient
Monetary Fund, the Organisation for Economic Coop
and low-pollution economy, embedded in the Europe
eration and Development and the World Bank, is a
2020 Strategy and various major initiatives, developing
satellite system of the SNA. It brings together
a data framework that consistently includes environ
economic and environmental information in a common
mental issues along with economic ones becomes all
framework to measure the contribution of the
the more imperative.
environment to the economy and the impact of the
economy on the environment. It provides policy-
makers with indicators and descriptive statistics to
monitor these interactions as well as a database for
(6) The
European
System
of
Accounts
(ESA),
set
up
by
strategic planning and policy analysis to identify more
Council Regulation (EC) No 2223/96 of 25 June 1996
sustainable paths of development.
on the European system of national and regional
accounts in the Community ( 1 ) (ESA 95), consistent
with the System of National Accounts (SNA), adopted
by the United Nations Statistical Commission in
February 1993, is the main tool behind the Union’s
economic statistics as well as many economic indicators
(12) The SEEA synthesises and integrates as far as possible the
(including GDP). The ESA framework can be used to
different categories of environmental economic accounts.
analyse and evaluate various aspects of the economy
In general, all these categories broaden the existing SNA
(e.g. its structure, specific parts, development over time)
concepts of cost, capital formation and stock of capital
yet for some specific data needs, such as analysis of the
by supplementing them with additional data in physical
interaction between the environment and the economy,
terms in order to encompass environmental cost and the
the best solution is to draw up separate satellite accounts.
use of natural assets in production, or by amending them

through the incorporation of these effects in monetary
terms. Within this general orientation, the several existing
categories differ considerably in terms of methodology
and the environmental concerns addressed.
(7) In
its
June
2006
conclusions,
the
European
Council
called on the Union and its Member States to extend
the national accounts to key aspects of sustainable devel
opment. National accounts should therefore be supple
mented with integrated environmental economic
accounts providing data that are fully consistent.
(13) The
Commission
presented
its
first
strategy
on
‘green
accounting’ in 1994. Since then the Commission
(Eurostat) and the Member States have developed and
tested accounting methods to the point where several
(8)
It is of great importance that, as soon as the system is
Member States now regularly provide first sets of envi
fully operational, European environmental economic
ronmental economic accounts. Most common are
accounts be actively and accurately used in all Member
physical flow accounts on air emissions (including
States and in all relevant Union policy making as a key
greenhouse gases) and on material consumption, and
input to impact assessments, action plans, legislative
monetary accounts on environmental protection expen
proposals and other significant results of the policy
diture and on environmental taxes.
process.
(9) More
timely
data
could
also
be
produced
by
now-casting,
which uses statistical techniques similar to those used in
(14) One
of
the
objectives
for
the
period
covered
by
the
forecasting to make reliable estimates.
Community Statistical Programme 2008 to 2012 is to

take initiatives to replace agreements with Union legis
lation in certain areas in which European statistics are
regularly produced and have reached sufficient maturity.
(10) Satellite
accounts
allow
the
analytical
capacity
of
national
accounting to be expanded for selected areas of social
concern, such as pressures on the environment stemming
from human activity, in a flexible manner, without over
burdening or disrupting the central system. Satellite
(15) Regulation (EC) No 223/2009 of the European
accounts should be made available to the public
Parliament and of the Council of 11 March 2009 on
regularly and in comprehensible form.
European Statistics ( 2 ) provides a reference framework
for European environmental economic accounts. In
particular, it requires European statistics to comply with
principles of professional independence, impartiality,
(11) The system of integrated environmental economic
objectivity, reliability, statistical confidentiality and cost
accounts (SEEA), developed collectively by the United
effectiveness.
( 1 ) OJ L 310, 30.11.1996, p. 1.
( 2 ) OJ L 87, 31.3.2009, p. 164.

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(16) As the different sets of environmental economic accounts
principles concerning mechanisms for control by
are under development and at different stages of
Member States of the Commission’s exercise of imple
maturity, a modular structure providing adequate flexi
menting powers ( 1 ).
bility, allowing, inter alia, for the introduction of addi
tional modules, should be adopted.
(24) The
European
Statistical
System
Committee
has
been
consulted,
(17) A
programme
of
pilot
studies
should
be
established
to
improve reporting and data quality, enhance method
HAVE ADOPTED THIS REGULATION:
ologies and prepare for further developments.
Article 1
(18) The
introduction
of
additional
reporting
requirements
Subject matter
should be preceded by a feasibility assessment.
This Regulation establishes a common framework for the
collection, compilation, transmission and evaluation of
European environmental economic accounts, for the purpose
(19) The
Commission
should
be
entitled
to
grant
derogations
of setting up environmental economic accounts as satellite
to Member States during the transitional periods in so far
accounts to ESA 95, by providing methodology, common
as major adaptations to their national statistical systems
standards, definitions, classifications and accounting rules
are required.
intended to be used for compiling environmental economic
accounts.
(20) The
Union
should
encourage
the
introduction
of
envi
Article 2
ronmental economic accounts in third countries,
particularly in those that share environmental resources
Definitions
(mainly water) with Member States.
For the purposes of this Regulation the following definitions
shall apply:
(21) Since the objective of this Regulation, namely the estab
(1) ‘air emission’ means the physical flow of gaseous or
lishment of a common framework for the collection,
particulate materials from the national economy
compilation, transmission and evaluation of European
(production or consumption processes) to the atmosphere
environmental economic accounts, cannot be sufficiently
(as part of the environmental system);
achieved by the Member States and can therefore be
better achieved at Union level, the Union may adopt
measures, in accordance with the principle of subsidiarity
(2) ‘environmentally related tax’ means a tax whose tax base is
as set out in Article 5 of the Treaty on European Union.
a physical unit (or a proxy of a physical unit) of something
In accordance with the principle of proportionality, as set
that has a proven, specific negative impact on the
out in that Article, this Regulation does not go beyond
environment, and which is identified in ESA 95 as a tax;
what is necessary in order to achieve that objective.
(3) ‘economy-wide material flow accounts (EW-MFA)’ means
consistent compilations of the material inputs into
(22) The
power
to
adopt
acts
in
accordance
with
Article
290
of the Treaty on the Functioning of the European Union
national economies, the changes of material stock within
should be delegated to the Commission for the purpose
the economy and the material outputs to other economies
of adjusting the modules to environmental, economic
or to the environment.
and technical developments, as well as providing metho
dological guidance. It is of particular importance that the
Commission carry out appropriate consultations during
Article 3
its preparatory work, including at expert level. The
Modules
Commission, when preparing and drawing up delegated
acts, should ensure a simultaneous, timely and appro
1. The
environmental
economic
accounts
to
be
compiled
priate transmission of relevant documents to the
within the common framework referred to in Article 1 shall
European Parliament and Council.
be grouped in the following modules:
(a) a module for air emissions accounts, as set out in Annex I;
(23) In
order
to
ensure
uniform
conditions
for
the
implemen
tation of this Regulation, implementing powers should be
conferred on the Commission. Those powers should be
(b) a module for environmentally related taxes by economic
exercised in accordance with Regulation (EU) No
activity, as set out in Annex II;
182/2011 of the European Parliament and the Council
of 16 February 2011 laying down the rules and general
( 1 ) OJ L 55, 28.2.2011, p. 13.

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(c) a module for economy-wide material flow accounts, as set
of the availability of the data in relation to the cost of collection
out in Annex III.
and the administrative burden of responding. These findings
shall be taken into account in the proposals for introducing
new environmental economic account modules that the
2. Each
Annex
shall
contain
the
following
information:
Commission may include in the report referred to in Article 10.
(a) the objectives for which the accounts are to be compiled;
Article 5
Data collection
(b) the coverage of the accounts;
1. In
accordance
with
the
Annexes
to
this
Regulation,
Member States shall collect the necessary data for the obser
vation of the characteristics referred to in Article 3(2)(c).
(c) the list of characteristics for which data are to be compiled
and transmitted;
2. Member
States
shall
collect
the
necessary
data
using
a
(d) the first reference year, frequency and transmission
combination of the different sources specified below and
deadlines for the compilation of the accounts;
applying the principle of administrative simplification:
(e) the reporting tables;
(a) surveys;
(f) the maximum duration of the transitional periods referred
to in Article 8 during which the Commission may grant
(b) statistical estimation procedures in cases where some of the
derogations.
characteristics have not been observed for all of the units;
3. The
Commission
shall
be
empowered
to
adopt
delegated (c) administrative sources.
acts, where necessary to take account of environmental,
economic and technical developments, in accordance with
Article 9:
3. Member
States
shall
inform
the
Commission
and
shall
provide details concerning the methods and sources used.
(a) to provide methodological guidance; and
Article 6
(b) to update the Annexes referred to in paragraph 1 as regards
the information referred to in paragraph 2(c) to (e).
Transmission to the Commission (Eurostat)
1. Member States shall transmit to the Commission
(Eurostat) the data set out in the Annexes, including the confi
In exercising its power pursuant to this paragraph, the
dential data, within the time limits specified therein.
Commission shall ensure that its delegated acts do not
impose significant additional administrative burdens on the
Member States and on the respondent units.
2. The
data
shall
be
transmitted
in
an
appropriate
technical
format, which is to be laid down by the Commission by means
Article 4
of implementing acts. Those implementing acts shall be adopted
in accordance with the examination procedure referred to in
Pilot studies
Article 11(2).
1. The
Commission
shall
draw
up
a
programme
for
pilot
studies to be carried out by Member States on a voluntary
basis in order to develop reporting and improve data quality,
Article 7
establish long time series and develop methodology. The
programme shall include pilot studies to test the feasibility of
Quality assessment
introducing new environmental economic account modules. In
drawing up the programme, the Commission shall ensure that
1. For
the
purposes
of
this
Regulation,
the
quality
criteria
as
no additional administrative or financial burdens are placed on
referred to in Article 12(1) of Regulation (EC) No 223/2009
the Member States and on the respondent units.
shall apply to the data to be transmitted.
2. The
findings
of
the
pilot
studies
shall
be
evaluated
and
2. Member
States
shall
provide
the
Commission
(Eurostat)
published by the Commission, taking into account the benefits
with a report on the quality of the data transmitted.

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3. In
applying
the
quality
criteria,
referred
to
in
paragraph
1, 5. A
delegated
act
adopted
pursuant
to
Article
3(3)
shall
to the data covered by this Regulation, the Commission shall
enter into force only if no objection has been expressed
adopt implementing acts with a view to defining the modalities,
either by the European Parliament or the Council within a
structure and periodicity of the quality reports. Those imple
period of 2 months of notification of that act to the
menting acts shall be adopted in accordance with the exam
European Parliament and the Council or if, before the expiry
ination procedure referred to in Article 11(2).
of that period, the European Parliament and the Council have
both informed the Commission that they will not object. That
period shall be extended by 2 months at the initiative of the
European Parliament or the Council.
4. The
Commission
(Eurostat)
shall
assess
the
quality
of
the
data transmitted and may, within 1 month of receipt of the
data, request the Member State in question to submit additional
information regarding the data or a revised dataset, as appro
priate.
Article 10
Report and review
By 31 December 2013 and every 3 years thereafter, the
Article 8
Commission shall submit a report on the implementation of
Derogations
this Regulation to the European Parliament and the Council.
That report shall evaluate in particular the quality of the data
1. The
Commission
may
adopt
implementing
acts
with
a transmitted, the data collection methods, the administrative
view to granting derogations to Member States during the tran
burden on the Member States and on the respondent units, as
sitional periods referred to in the Annexes in so far as the
well as the feasibility and effectiveness of those statistics.
national statistical systems require major adaptations. Those
implementing acts shall be adopted in accordance with the
examination procedure referred to in Article 11(2).
The report shall, if appropriate and taking into account the
findings referred to in Article 4(2), be accompanied by
2. For
the
purposes
of
obtaining
a
derogation
under proposals:
paragraph 1, the Member State concerned shall present a duly
justified request to the Commission by 12 November 2011.
— for introducing new environmental economic account
Article 9
modules, such as Environmental Protection Expenditure
and Revenues (EPER)/Environmental Protection Expenditure
Exercise of the delegation
Accounts (EPEA), Environmental Goods and Services Sector
1. The
power
to
adopt
delegated
acts
is
conferred
on
the
(EGSS), Energy Accounts, Environmentally Related Transfers
Commission subject to the conditions laid down in this Article.
(subsidies), Resource Use and Management Expenditure
Accounts (RUMEA), Water Accounts (quantitative and quali
tative), Waste Accounts, Forest Accounts, Ecosystem services
Accounts, Economy-Wide Material Stock Accounts (EW-
2. The
delegation
of
power
referred
to
in
Article
3(3)
shall
be
MSA) and the measurement of unused excavated earthen
conferred on the Commission for a period of 5 years from
materials (including soil),
11 August 2011. The Commission shall draw up a report in
respect of the delegation of power not later than 9 months
before the end of the 5-year period. The delegation of power
shall be tacitly extended for periods of an identical duration,
— designed to further improve data quality and data collection
unless the European Parliament or the Council opposes such
methods, thereby improving the coverage and comparability
extension not later than 3 months before the end of each
of data and reducing the administrative burden on business
period.
and administration.
3. The
delegation
of
power
referred
to
in
Article
3(3)
may
be
revoked at any time by the European Parliament or by the
Article 11
Council. A decision to revoke shall put an end to the delegation
of the power specified in that decision. It shall take effect the
Committee
day following the publication of the decision in the Official
1. The
Commission
shall
be
assisted
by
the
European
Stat
Journal of the European Union or at a later date specified
istical System Committee established by Regulation (EC) No
therein. It shall not affect the validity of any delegated acts
223/2009. That committee shall be a committee within the
already in force.
meaning of Regulation (EU) No 182/2011.
4. As
soon
as
it
adopts
a
delegated
act,
the
Commission
shall
notify it simultaneously to the European Parliament and to the
2. Where
reference
is
made
to
this
paragraph,
Article
5
of
Council.
Regulation (EU) No 182/2011 shall apply.

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Article 12
Entry into force
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 Strasbourg, 6 July 2011.
For the European Parliament
For the Council
The President
The President
J. BUZEK
M. DOWGIELEWICZ

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ANNEX I
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 CO 2
1 000 tonnes (Gg)
biomass
Carbon dioxide from biomass Biomass
CO 2
1 000 tonnes (Gg)
Nitrous oxide
N 2 O tonnes
(Mg)
Methane CH 4
tonnes (Mg)
Perfluorocarbons PFCs tonnes
(Mg)
CO 2 -equivalents
Hydrofluorocarbons HFCs tonnes
(Mg)
CO 2 -equivalents
Sulphur hexafluoride SF 6
tonnes (Mg) CO 2 -equivalents
Nitrogen oxides NO X
tonnes (Mg) NO 2 -equivalents

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Name of air emission Symbol
of
air
emission Reporting
unit
Non-methane volatile organic
NMVOCs tonnes
(Mg)
compounds
Carbon monoxide CO tonnes
(Mg)
Particulate matter < 10 μm PM 10
tonnes (Mg)
Particulate matter < 2,5 μm PM 2,5
tonnes (Mg)
Sulphur dioxide SO 2
tonnes (Mg)
Ammonia NH 3
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:
— household air emissions,
— bridging items, by which is meant reporting items which clearly reconcile the differences between the air emissions
accounts reported under this Regulation and those data reported in official national air emission inventories.
2. The hierarchical classification referred to in paragraph 1 is as follows:
Air emissions by industry — NACE Rev.2 (A*64)
Household air emissions
— Transport
— Heating/cooling
— Other
Bridging items

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Total air emission accounts (industry + households)
Less national residents abroad
– National fishing vessels operating abroad
– Land transport
– Water transport
– Air transport
Plus non-residents on the territory
+ Land transport
+ Water transport
+ Air transport
(+ or –) Other adjustments and statistical discrepancies
= Total emissions of pollutant X as reported to UNFCCC ( 1 )/CLRTAP ( 2 )
( 1 ) United Nations Framework Convention on Climate Change.
( 2 ) Convention on Long-Range Transboundary Air Pollution.
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.

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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’ environ
mentally 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.

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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.

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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.

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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)

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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

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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

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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.

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