Reference metadata describe statistical concepts and methodologies used for the collection and generation of data. They provide information on data quality and, since they are strongly content-oriented, assist users in interpreting the data. Reference metadata, unlike structural metadata, can be decoupled from the data.
Environment, Agriculture and Fisheries Statistics Unit
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
National Statistics Office (NSO), Lascaris, Valletta, VLT2000, Malta
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
20 December 2024
2.2. Metadata last posted
20 December 2024
2.3. Metadata last update
20 December 2024
3.1. Data description
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
3.2. Classification system
The scope of environmental protection is defined according to the Classification of Environmental Protection Ativities (CEPA), which distinguishes nine environmental domains. Data should be reported according to CEPA; however the mandatory part of the questionnaire restricts data collection to only some environmental domains (depending on the sector/variables).
3.3. Coverage - sector
Data should be reported by institutional sector: general government, corporations, households and the rest of the world. NPISH (non-profit institutions serving households) are not separately identified and are included under general government. The corporations sector is divided between: "corporations as specialist and secondary producers of market EP services" and "corporations other, including corporations as producers of ancillary EP output"; productive activities of households are included under corporations as market producers.
3.4. Statistical concepts and definitions
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.proposes to use the primary purpose criterion, recognising that many economic activities are undertaken for a variety of purposes, environmental and non-environmental ones.
3.5. Statistical unit
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
3.6. Statistical population
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
3.7. Reference area
The reference area of the statistics is Malta.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its 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.
3.8. Coverage - Time
Data series cover years 2014-2022
3.9. Base period
Not requested for this metadata collection.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
The reference period for EPEA data is the calendar year.
6.1. Institutional Mandate - legal acts and other agreements
EPEA accounts are compiled and reported in accordance with Regulation (EU) No. 691/2011 on European environmental economic accounts (EEEA). EPEA follow internationally agreed concepts and definitions set out in the SEEA Central Framework (2012), the international statistical standard adopted by the UN Statistical Commission. They present data in a way that is compatible with National Accounts (ESA, 2010).
6.2. Institutional Mandate - data sharing
Not applicable at national level.
7.1. Confidentiality - policy
At the National level:
The NSO requests information for the compilation of official statistics according to the articles of the Malta Statistics Authority (MSA) Act – Cap. 422 (Legislation) and the Data Protection Act – Cap. 586 (Legislation) of the Laws of Malta implementing the General Data Protection Regulations (GDPR).
Article 40 of the MSA Act stipulates the restrictions on the use of information while Article 41 stipulates the prohibition of disclosure of information. Furthermore, Section IX of the Act (Offences and Penalties) lays down the measures to be taken in case of unlawful exercise of any officer of statistics regarding confidentiality of data.
Since its inception, the NSO has always assured that all data collected remains confidential and that it is used for statistical purposes only according to the articles and derogations stipulated in the laws quoted above. The Office is obliged to protect the identity of data providers and refrain from divulging any data to third parties that might lead to the identification of persons or entities.
In 2009, the NSO has set up a Statistical Disclosure Committee to ensure that statistical confidentiality is observed, especially when requests for microdata are received.
Upon employment, all NSO employees are informed of the rules and duties pertaining to confidential information and its treatment. In line with stipulations of the MSA Act, before commencing work, every employee is required to take an oath of secrecy whose text is included in the same Act.
An internal policy on anonymisation and pseudo-anonymisation is in place to ascertain that adequate methods are used for the protection of data that the office collects and shares with the public in its capacity as the National Statistics Office. The policy is meant to safeguard the confidentiality of both personal and business data entrusted to the NSO. The document provides guidance for all NSO employees who process data on a daily basis as to how anonymisation and pseudo-anonymisation methods should be applied. The policy applies to all confidential, restricted and internal information, regardless of form (paper or electronic documents, applications and databases) that is received, processed, stored and disseminated by the NSO.
7.2. Confidentiality - data treatment
Confidentiality issues arise at NACE division level in Malta. We adopted the National Accounts confidentiality rule, which classifies as confidential all variables and all CEPA / CReMA codes under confidential NACE.
The NSO Methodology and quality Unit introduced a new confidentiality rule of percentage dominance over 90. Through the ‘p% rule’, a cell is considered sensitive if the cell total minus the two largest contributors is less than the p% of the largest contributor. The p% rule can be formulated as follows: X-x1-x2
Where X refers to the cell total, while x1 and x2 represent the two largest contributors respectively. As a general rule, p is considered to be equal to 10%.
8.1. Release calendar
NSO does not publish the environmental protection expenditure accounts (EPEA).
8.2. Release calendar access
Not applicable.
8.3. Release policy - user access
Policies directly related to the user's access to statistical data include the 'Dissemination' Policy.
See concept 8.1
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Not applicable.
10.3. Dissemination format - online database
Not applicable.
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Not applicable.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Not applicable.
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
Not applicable.
11.1. Quality assurance
Quality of data is assured by adherence to the Eurostat Handbook Environmental protection expenditure accounts, 2017 edition, Eurostat note 2023 EPEA data collection, National Expenditure on Environmental Protection: estimates by CEPA and the ESA 2010. A quality assurance approach comprises of checks of the source data statistics (National Accounts and Public Finance Units’ data), ongoing checks of the results and methodology applied, and external checks and consultation (validation of the result by Eurostat).
11.2. Quality management - assessment
The input data is regularly checked, questioned and verified with the providers i.e. Public Finance and National Accounts Units. The procedures and processes are reviewed on annual basis for each questionnaire transmission.
12.1. Relevance - User Needs
Not available
12.2. Relevance - User Satisfaction
Not available
12.3. Completeness
Majority of the variables were compiled during 2017-2024 data collection. Not all issues and concerns can be addressed with the currently available sources. The compilation of missing voluntary estimates and improvements of currents estimates will depend on the availability of data sources.
12.3.1. Data completeness - rate
Not requested for this metadata collection.
13.1. Accuracy - overall
The source data are the NSO Public Finance and National Accounts Units. The quality of the estimates calculations is continuously checked during the production process. It includes the introduction of various checks, like a comparison with the source data and other monetary environmental modules (mainly EGSS) and the final estimates produced and reported in the questionnaire.
13.2. Sampling error
EPEA accounts are compiled using a range of primary statistical sources.
13.2.1. Sampling error - indicators
Not requested for this metadata collection.
13.3. Non-sampling error
EPEA accounts are compiled using a range of primary statistical sources.
13.3.1. Coverage error
Not requested for this metadata collection.
13.3.1.1. Over-coverage - rate
Not requested for this metadata collection.
13.3.1.2. Common units - proportion
Not requested for this metadata collection.
13.3.2. Measurement error
Not requested for this metadata collection.
13.3.3. Non response error
Not requested for this metadata collection.
13.3.3.1. Unit non-response - rate
Not requested for this metadata collection.
13.3.3.2. Item non-response - rate
Not requested for this metadata collection.
13.3.4. Processing error
Not requested for this metadata collection.
13.3.5. Model assumption error
Not requested for this metadata collection.
14.1. Timeliness
EPEA data is transmitted to Eurostat at t+24 months.
14.1.1. Time lag - first result
Not requested for this metadata collection.
14.1.2. Time lag - final result
Not requested for this metadata collection.
14.2. Punctuality
The data were delivered to Eurostat on 20th December. The reporting deadline for EPEA to Eurostat is 31 December.
14.2.1. Punctuality - delivery and publication
Not requested for this metadata collection.
15.1. Comparability - geographical
Environemtal protection expenditure accounts are compiled according to harmonized methodology and guidelines provided by Eurostat, which ensures consistency across EU member states.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not requested for this metadata collection.
15.2. Comparability - over time
The time series breaks in 2018. From 2018 onwards, revisions listed in concept 17.1 were included. The recalculations of all the years affected will occur in 2025 data collection, together with the National Account benchmark revision results.
15.2.1. Length of comparable time series
Not requested for this metadata collection.
15.3. Coherence - cross domain
EPEA module is consistent with national accounts, public finance statistics, environmental goods and services sector (EGSS) and other internal statistics used as source data.
15.3.1. Coherence - sub annual and annual statistics
Not requested for this metadata collection.
15.3.2. Coherence - National Accounts
EPEA estimates were built on the outcome of national accounts estimates (SUT, Production and Generation of Income Accounts, sector accounts) and Public Finance Unit statistics (GG expenditure by COFOG).
15.4. Coherence - internal
The data reported in the EPEA questionnaire are internally coherent (totals are consistent with the sum of the breakdowns). The national accounts' definitions and measurement rules are followed. The same source data, i.e. national accounts and public finance data, is applied for the EPEA estimates.
Different vintages of source data are applied to compile the EPEA accounts for a given year. This is due to the different Eurostat reports for various Units. National accounts data is applied as of May News Release (reference Q1 of the current year). COFOG statistics provided by the NSO Public Finance Unit are as of January Eurostat transmission. Updated COFOG statistics are requested for the following compilation year to account for revisions. Information from the Institutional Sector as of September 2023 was used.
0.5 Full time employee
17.1. Data revision - policy
A written revision policy related to EPEA is not in place.
17.2. Data revision - practice
Revisions in EPEA estimates follow the revisions in the source data: public finance and national accounts statistics. The Environmental Unit follows a complex revision in the National Accounts Unit, new SUT and SBS results, depending on the period between the availability of revised statistics and transmission deadlines.
All series will follow the National Accounts 2024 benchmark revision, which will be integrated into the environmental monetary accounts during 2025 data collection.
17.2.1. Data revision - average size
Between 2023 and 2024, data collection revisions took place across many variables of Sector S13_S15 and S11_S12:
New estimates of the production and generation of income accounts following revision in years 2018-2021 in NR 2024Q1 published in May 2024,
New SUT 2018 results were incorporated in the estimates of MKT Output. Revisions were registered across various NACE activities.
Revisions in non-market output and related variables under S13_S15 sector are due to exercise carried out during the 2024. We eliminated from CEPA 6 (Protection of Biodiversity and Landscape) of the monetary environmental estimates for 2012-2022 items classified in COFOG 5.4 under the description 'landscaping'. Following internal investigation and discussion with Eurostat, we established that the expenditure should not be reported under environmental protection in COFOG reporting. This revision effected various ESA 2010 variables for the government sector (S13). It also created break in series as for the 2024 data collection we report years 2018 onwards. Back series will be updated for the 2025 data collection, together with the national accounts benchmark revision and Classification of Environmental Purposes (CEP) reporting.
18.1. Source data
The main data sources are:
National accounts: Production and Generation of Income Accounts annual data, Institutional Sector Accounts annual data, Supply and Use table and other sources related to GDP compilation,
Public finance statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies,
Structural business statistics: variables 303001-303005 & 303999SBS data: variables 303001-303005 & 303999, 21110,21120,21140. Data is only available up to 2018. Years 2019-2022 were estimated,
Foreign trade statistics,
Environmental subsidies and similar transfers (ESST).
For the General Government, we use COFOG function 05 data. Also, other COFOG codes are explored: 01, 04, 06 and 08. Detailed source data is investigated item by item to verify if an environmental use applies.
18.2. Frequency of data collection
Data is collected annually from various NSO internal units.
18.3. Data collection
Not applicable.
18.4. Data validation
The EPEA estimate depends on the data of the three Units: National Accounts, Public Finance Statistics and Structural Business Statistics. The units’ results are compared and questioned. The process covers the investigation of the major producers, the methodology of the estimates, past trends, various ratios, and growth rates compared with the EPEA result. The latest EPEA result was compiled with reference to the National Accounts News Release as of May 2024.
During the EPEA compilation years, a set of validation rules was incorporated into the working environment following the validation reports. This includes consistency and adherence to accounting rules by CEPA, reported table and Institutional Sector. EPEA is compiled parallel with EGSS by one statistician, hence the source data is validated by comparing both results of the environmental modules.
18.5. Data compilation
Estimates for General government and NPISH:
For the General Government, we use COFOG function 05 data. Also, other COFOG codes are explored: 01, 04, 06 and 08. Detailed source data is investigated item by item to verify if an environmental use applies. Market output is provided by COFOG compilers. Output for own final use is not currently estimated. The non-market output is estimated as the sum of the costs of PGI variables by COFOG codes.
The estimate for NPISH is based on National Accounts data by COPNI code: division 08 Environmental Protection and Annual Production and Generation of Income Account (PGI). For 2022 NPISH shares in Total P1.1 and Total P51G_NP1 are 1% and 0.6% respectively. Market and non-market output follow the structure of PGI.
The source for the intermediate consumption of EP services is National Accounts data: Production and Generation of Income Accounts and Supply and Use Tables. We base the estimation method on a set of ratios applied to the Output of EP services, starting from intermediate consumption to output ratio (P2/P1). Since the main market output is mainly reported under CEPA 2 and 3, we apply further the ratios of CPA products 37-39 from the Use tables. EPEA Table 1 estimates are based on SUT ratios of the S13 sector.
Transfers are estimated in line with the ESST module applying the same data sources from National Accounts. For the General Government (GG) data is consolidated. No environment protection-related transfers between GG and NPISH were identified. It was also assumed that there are no transfers within the NPISH sector. COFOG detailed data and the National Accounts list of subsidies is the source for the subsidies.
Corporations as specialist and secondary producers of market EP services:
Malta estimates depend strongly on the SUT ratios. The National Accounts unit provides the tables by NACE with further subdivision into sectors. Thus the ratios are exclusive of general government market output. The source for the intermediate consumption of EP services is National Accounts data: Production and Generation of Income Accounts and Supply and Use Tables. We base the estimation method on a set of ratios applied to the Output of EP services, starting from intermediate consumption to output ratio (P2/P1). Since the main market output is mainly reported under CEPA 2 and 3, we apply further the ratios of CPA products 37-39 from the Use tables.
Corporations other:
SBS variables 03001-303005 & 303999, 21110,21120,21140 are applied in the estimate of ancillary output and GFCF for the years 2012-2018. The SBS survey does not provide these variables anymore, therefore we estimate the years from 2019 onwards.
Malta doesn’t estimate output for own final use of corporations and households.
Moreover, Malta falls below threshold to report NACE breakdown for the ancillary production variables. Further information is presented under point 19, Comment 3.
The Household sector data:
We base our compilation on the national accounts use table for CEPA 2 and CEPA 3. We do not estimate other CEPA classes. We do not have specific data sources which allow us to estimate other CEPA classes. We consider that CEPA 4,6-9 are negligible.
Source data - detailed - other macro-economic data (trade, VAT etc.)
- The export and import estimate is based on SUT ratios of products 37-39; the EP services cover CEPA 2, 3 and 4. At the current stage of EPEA development, it is difficult to establish other EP services.
- The estimate covers only VAT. It is based on SUT Tax Matrix ratios of CPA products 37-39 and validated with National Accounts data of Weighted average rate estimate (WAR) for the reported year.
- No balancing adjustment is being carried out currently.
National expenditure on environmental protection NEEP
The only estimate of NEEP is the automatic proxy calculated in sheet 7.
The resource management (RM) estimates are not compiled.
18.5.1. Imputation - rate
Not requested for this metadata collection.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not requested for this metadata collection.
The negative net operating surplus (B2N.2) observed in 2014-2022 for CEPA 2 in S11_S12 reporting originates from quarterly data of NACE 37 received from a public corporation relating to its activity in wastewater. The legal entity is classified in NACE 36, but wastewater is separately identified and treated as a kind-of-activity unit in national accounts. Audited financial statements supplement this information.
We also confirmed the negative values (D29-D39.2) Other taxes less subsidies on production in S11_S12: CEPA 2 years 2018-2022.
Exemption from reporting
In line with the Commission Delegated Regulation (EU) 2022/125 of 19 November 2021, amending Annexes I to V to Regulation (EU) No 691/2011 of the European Parliament and of the Council on European Environmental Economic Accounts, Annex IV (Related to EPEA), Section 5 presents the NACE breakdown for the ancillary production variables:
“Member States where the total amount of the turnover or the number of persons employed in one or more of these NACE breakdowns represents less than 1 % of the Union total do not need to provide data for those NACE breakdowns.”
Malta falls below the threshold of 1 % compared to the EU level.
The table below compares Malta and EU turnover and person-employed data for 2018-2022.
Net turnover %
Persons employed - %
MT/ EU
MT/ EU
NACE
2018
2019
2020
2021
2022
2018
2019
2020
2021
2022
B
0.02%
0.02%
0.03%
0.02%
0.01%
0.05%
0.04%
0.05%
0.00%
0.00%
C
0.03%
0.04%
0.00%
0.05%
0.05%
0.08%
0.08%
0.08%
0.08%
0.08%
C10-C12
0.01%
0.05%
0.25%
0.04%
0.04%
0.09%
0.09%
0.09%
0.08%
0.09%
C17
0.01%
0.01%
0.01%
0.01%
0.01%
0.04%
0.04%
0.04%
0.04%
0.04%
C19-20
0.00%
0.00%
0.00%
0.01%
0.00%
0.02%
0.17%
0.18%
0.02%
0.02%
C21-23
n/a
0.04%
0.11%
0.23%
0.34%
0.12%
0.12%
0.07%
0.12%
0.13%
C24
0.00%
0.00%
n/a
0.00%
0.01%
0.00%
0.00%
0.00%
0.02%
0.02%
C25-30
0.01%
0.01%
0.01%
0.03%
0.05%
0.02%
0.04%
0.03%
0.04%
0.04%
C13-16,18,31-33
0.03%
0.09%
0.11%
0.13%
0.10%
0.09%
0.05%
0.10%
0.14%
0.14%
D
0.00%
0.00%
0.00%
0.04%
0.03%
0.00%
0.00%
0.00%
0.00%
0.00%
E36
0.00%
n/a
n/a
n/a
0.14%
0.00%
0.00%
0.00%
0.00%
0.00%
Total
0.02%
0.03%
0.01%
0.05%
0.05%
0.07%
0.07%
0.07%
0.07%
0.08%
TOTAL NACE
0.09%
0.10%
0.09%
0.13%
0.13%
0.12%
0.13%
0.13%
0.14%
0.15%
Total NACE less EPEA breakdown)
0.20%
0.21%
0.18%
0.22%
0.22%
0.18%
0.17%
0.18%
0.19%
0.19%
In the questionnaire’s worksheets S11_S12 by NACE and S11_S12 NACE C, we presented only the estimates of Gross fixed capital formation and acquisition less disposals (P.51g) of non-financial non-produced assets (EPS_P51G_NP) with further breakdown and Total intermediate consumption (P.2) of EP services for the whole production i.e. for ancillary production of EP services and for non-EP production (TOT_P2_EPS). Other variables that follow the threshold are not estimated.
Environmental protection expenditure accounts (EPEA) describe transactions related to preventing, reducing and eliminating pollution and any other degradation of the environment. The main aggregate resulting from EPEA is national expenditure on environmental protection (NEEP), which measures the resources dedicated by resident businesses, households and government to protecting the natural environment. This aggregate covers uses of environmental protection services, investment (gross fixed capital formation) for environmental protection activities, and net transfers to the rest of the world for environmental protection. Countries are required to report on: output, consumption, imports and exports of environmental protection services, investment (gross fixed capital formation and acquisitions less disposals of non-produced non-financial assets) for the production of EP services, transfers for environmental protection.
20 December 2024
The construction of the EPEA closely follows the concepts, definitions and accounting rules of the core national accounts. The SEEA-CF 2012 (section 4.2) identifies environmental protection activities as those activities whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation of the environment. These activities include, but are not limited to, the prevention, reduction or treatment of waste and wastewater; the prevention, reduction or elimination of air emissions; the treatment and disposal of contaminated soil and groundwater; the prevention or reduction of noise and vibration levels; the protection of biodiversity and landscapes, including of their ecological functions; monitoring of the quality of the natural environment (air, water, soil and groundwater); research and development on environmental protection; and the general administration, training and teaching activities oriented towards environmental protection.proposes to use the primary purpose criterion, recognising that many economic activities are undertaken for a variety of purposes, environmental and non-environmental ones.
Environmental protection expenditure accounts present data, in a way that is compatible with the data reported under ESA, on the expenditure for environmental protection, i.e. the economic resources devoted by resident units to environmental protection. EPEA use statistical units from national accounts. National accounts define and use various statistical units and groupings of units that interact economically (see ESA 2010, §§ 1.54-1.56, 2.01-2.03).
The statistical population is the national economy as defined in SEEA CF 2012 and the European System of Accounts (ESA 2010). It includes all economic activities undertaken by resident units to produce environmental protection specific services. While some economic activities may be undertaken only for a single purpose, many activities are undertaken for a variety of purposes. Following general principles of classification, activities are deemed to be environmental activities only if the primary purpose of the activity is consistent with the definitions of the environmental protection.
The reference area of the statistics is Malta.The reference area is the economic territory as defined in the European System of Accounts (ESA 2010). A unit is said to be a resident unit of a country when it has its 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.
The reference period for EPEA data is the calendar year.
The source data are the NSO Public Finance and National Accounts Units. The quality of the estimates calculations is continuously checked during the production process. It includes the introduction of various checks, like a comparison with the source data and other monetary environmental modules (mainly EGSS) and the final estimates produced and reported in the questionnaire.
Macro economic variables (output, intermediate consumption, investment etc.) are measured in million units of national currency.
Estimates for General government and NPISH:
For the General Government, we use COFOG function 05 data. Also, other COFOG codes are explored: 01, 04, 06 and 08. Detailed source data is investigated item by item to verify if an environmental use applies. Market output is provided by COFOG compilers. Output for own final use is not currently estimated. The non-market output is estimated as the sum of the costs of PGI variables by COFOG codes.
The estimate for NPISH is based on National Accounts data by COPNI code: division 08 Environmental Protection and Annual Production and Generation of Income Account (PGI). For 2022 NPISH shares in Total P1.1 and Total P51G_NP1 are 1% and 0.6% respectively. Market and non-market output follow the structure of PGI.
The source for the intermediate consumption of EP services is National Accounts data: Production and Generation of Income Accounts and Supply and Use Tables. We base the estimation method on a set of ratios applied to the Output of EP services, starting from intermediate consumption to output ratio (P2/P1). Since the main market output is mainly reported under CEPA 2 and 3, we apply further the ratios of CPA products 37-39 from the Use tables. EPEA Table 1 estimates are based on SUT ratios of the S13 sector.
Transfers are estimated in line with the ESST module applying the same data sources from National Accounts. For the General Government (GG) data is consolidated. No environment protection-related transfers between GG and NPISH were identified. It was also assumed that there are no transfers within the NPISH sector. COFOG detailed data and the National Accounts list of subsidies is the source for the subsidies.
Corporations as specialist and secondary producers of market EP services:
Malta estimates depend strongly on the SUT ratios. The National Accounts unit provides the tables by NACE with further subdivision into sectors. Thus the ratios are exclusive of general government market output. The source for the intermediate consumption of EP services is National Accounts data: Production and Generation of Income Accounts and Supply and Use Tables. We base the estimation method on a set of ratios applied to the Output of EP services, starting from intermediate consumption to output ratio (P2/P1). Since the main market output is mainly reported under CEPA 2 and 3, we apply further the ratios of CPA products 37-39 from the Use tables.
Corporations other:
SBS variables 03001-303005 & 303999, 21110,21120,21140 are applied in the estimate of ancillary output and GFCF for the years 2012-2018. The SBS survey does not provide these variables anymore, therefore we estimate the years from 2019 onwards.
Malta doesn’t estimate output for own final use of corporations and households.
Moreover, Malta falls below threshold to report NACE breakdown for the ancillary production variables. Further information is presented under point 19, Comment 3.
The Household sector data:
We base our compilation on the national accounts use table for CEPA 2 and CEPA 3. We do not estimate other CEPA classes. We do not have specific data sources which allow us to estimate other CEPA classes. We consider that CEPA 4,6-9 are negligible.
Source data - detailed - other macro-economic data (trade, VAT etc.)
- The export and import estimate is based on SUT ratios of products 37-39; the EP services cover CEPA 2, 3 and 4. At the current stage of EPEA development, it is difficult to establish other EP services.
- The estimate covers only VAT. It is based on SUT Tax Matrix ratios of CPA products 37-39 and validated with National Accounts data of Weighted average rate estimate (WAR) for the reported year.
- No balancing adjustment is being carried out currently.
National expenditure on environmental protection NEEP
The only estimate of NEEP is the automatic proxy calculated in sheet 7.
The resource management (RM) estimates are not compiled.
The main data sources are:
National accounts: Production and Generation of Income Accounts annual data, Institutional Sector Accounts annual data, Supply and Use table and other sources related to GDP compilation,
Public finance statistics: Government expenditure by COFOG, non-consolidated transfers within government departments and bodies,
Structural business statistics: variables 303001-303005 & 303999SBS data: variables 303001-303005 & 303999, 21110,21120,21140. Data is only available up to 2018. Years 2019-2022 were estimated,
Foreign trade statistics,
Environmental subsidies and similar transfers (ESST).
For the General Government, we use COFOG function 05 data. Also, other COFOG codes are explored: 01, 04, 06 and 08. Detailed source data is investigated item by item to verify if an environmental use applies.
See concept 8.1
EPEA data is transmitted to Eurostat at t+24 months.
Environemtal protection expenditure accounts are compiled according to harmonized methodology and guidelines provided by Eurostat, which ensures consistency across EU member states.
The time series breaks in 2018. From 2018 onwards, revisions listed in concept 17.1 were included. The recalculations of all the years affected will occur in 2025 data collection, together with the National Account benchmark revision results.
