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.
National accounts data concern all data produced and disseminated for an economy according to the definitions and guidelines of the European System of Accounts (ESA 2010).
National accounts provide data for the total economy, but may also include breakdowns of the total economy (into sectors, industries, products, regions, etc.). National accounts provide data for several domains: annual and quarterly national accounts (main aggregates), sector accounts, financial accounts, supply and use and input-output tables, regional accounts and government finance statistics.
One of the main aggregates of national accounts is the change rate of the price-adjusted gross domestic product (GDP), which indicates the economic development of a country of region and is also referred to as economic growth rate.
In Eurobase, countries' data are presented following the usual data structure.
At national level, data are commonly available for:
annual and quarterly national accounts: 'main aggregates'
annual and quarterly sector accounts
annual financial accounts and balance sheets
supply and use and input-output tables
annual and quarterly government finance statistics data: 'main aggregates', quarterly financial government accounts and government debt
regional breakdowns of main national accounts variables and household accounts
industry breakdowns of main national accounts variables
industry by asset breakdowns (stocks and transactions)
detailed data on taxes, social contributions and government expenditure by function
pension entitlements in social insurance
3.2. Classification system
he ESA 2010 provides a methodology on common standards, definitions, internationally harmonised classifications and accounting rules that are used for compiling national accounts on comparable bases.
The ESA 2010 defines classifications to be used for: institutional sectors, transactions in products, transactions in non-financial non-produced assets, distributive transactions, transactions in financial assets and liabilities, other changes in assets, balancing and net worth items, balance sheet entries, non-financial assets, financial assets and liabilities.
In addition, for several breakdowns ESA 2010 makes use of other classifications: NACE Rev. 2 for economic activities, CPA 2014 for products by economic activities, COFOG for the functions of government, COICOP for individual consumption by purpose, COPNI for classification of the purposes of non-profit institutions serving households, NUTS 2013 for regional breakdowns.
A full overview of classifications is available in:
National accounts describe the total economy of a country. All units that have their centre of predominant economic interest in the economic territory of that country are covered.
In addition, several breakdowns of the total are described. Two of the most important breakdowns are the breakdown by institutional sector and the breakdown by NACE Rev. 2 activity. Exhaustiveness is required for each of the breakdown items.
Concerning the institutional sector breakdown, ESA 2010 distinguishes five mutually exclusive domestic institutional sectors: (a) non-financial corporations; (b) financial corporations; (c) general government; (d) households; (e) non-profit institutions serving households. The five sectors together make up the total domestic economy. Each sector is also divided into subsectors.
In Polish national accounts the following sectorisation rules have been applied.
Non-financial corporations sector’s institutional units are grouped in three sub-sectors:
public corporations,
national private corporations,
foreign corporations.
Public corporations consist of institutional units, which are controlled by the general government. They include state property units, regional or local authorities, mixed with an advantage of capital of state or regional property units.
National private corporations consist of institutional units, which are controlled by units different from general government units and different from institutional units – non-residents. They include private property units (inter alia, cooperatives) and mixed with an advantage of capital of private property units.
Foreign corporations consist of institutional units, which are controlled by institutional units – non-residents. They include private units with foreign capital and mixed with an advantage of capital of foreign units.
Division non-financial corporation sector’s units into sub-sectors is made based on type of ownership or joint ownership of institutional units (distinguishing sign of the form of ownership in Statistical Units Base).
Distinction is made between following form of ownership:
state property,
regional or local authorities,
public mixed,
private,
foreign,
private mixed.
According to these ownership non-financial corporations sector is divided into following institutional units:
public corporations,
national private corporations,
foreign corporations.
The financial corporations sector includes institutional units involved in financial intermediation or auxiliary financial activities closely related to financial intermediation. They are classified according to the basic type of activity in accordance with the Polish Classification of Activities 2007 to section K (divisions 64, 65, 66).
The subsectors of institutional units in the financial corporation sector are grouped according to the following scheme:
monetary financial institutions, of which:
subsector central bank - National Bank of Poland,
subsector other monetary financial institutions (deposit-taking corporations except the central bank and money market funds);
financial corporations except monetary financial institutions and insurance corporations and pension funds, of which:
subsector investment funds that are not money market funds,
subsector other financial intermediaries, except insurance corporations and pension funds,
subsector financial auxiliaries,
subsector captive financial institutions and money lenders;
insurance corporations and pension funds, of which:
subsector insurance corporations,
subsector pension funds.
Each of the subsectors mentioned above, apart from the central bank sub-sector, is divided into:
public financial corporations,
national private financial corporations,
foreign controlled financial corporations.
The general government sector is divided into the following subsectors:
central government,
local government,
social security funds.
The central government subsector encloses all central government authorities and administration bodies, executive agencies, budget institutions and special purpose funds excluding social security funds.
The central government subsector also includes central health care institutions, central institutions of culture and units for which transfers from the state budget are their main source of financing (i.e. public universities, government agencies, Polish Academy of Science), Bank Guarantee Fund, hospitals with status of capital companies, public corporations and The State Treasury foundations, which according to ESA2010 methodology, are classified into general government sector.
The local government subsector includes local government and units established or supervised by local government bodies, local budgetary establishments, local health care institutions, local institutions of culture and voivodship agricultural advisory units, voivodship road traffic centres, hospitals with status of capital companies and public corporations which according to ESA2010 methodology, are classified into general government sector.
The subsector of social security funds includes state social security funds with legally guaranteed social care and units servicing social security funds. The social security funds include the Social Insurance Institution, Agricultural Social Insurance Fund and funds managed by them as well as Labor Fund and National Health Fund, ie. obligatory funds running by the state. All above mentioned funds, in national accounts are treated jointly and are named as social security funds.
Households sector is divided into the following subsectors:
employers and own-account workers in private farms in agriculture
employers and own-account workers outside private farms in agriculture
natural persons - employees
natural persons recipients of retirement and other pensions
natural persons recipients of non-earned income sources other than retirement or other pensions
other natural persons
Subsector of employers and own-account workers in private farms in agriculture constitutes of households for which exclusive or main source of maintenance is income from the use of private farm in agriculture.
According to definition private farms in agriculture include:
holdings with the area of 1 ha or more of agricultural land
holdings with the area of less than 1 ha of agricultural land (including holdings without agricultural land) conducting agricultural production (crop and animal output) of significant (determined by the appropriate threshold) scale, including special branches of agricultural activities
Subsector of employers and own-account workers outside private farms in agriculture constitutes of households for which exclusive or main source of maintenance is income from the use of conducted economic activity or from own-account work
Subsector of natural persons – employees constitutes of households for which exclusive or main source of maintenance is income from hired work
Subsector of natural persons recipients of retirement and other pensions constitutes of households for which exclusive or main source of maintenance is income from retirement and other pensions
Subsector of natural persons recipients of non-earned income sources other than retirement or other pensions constitutes of households for which exclusive or main source of maintenance is property income or income from other social benefits.
Subsector of other natural persons constitutes of households of persons permanently living in collective accommodation institutions, regardless of the kind of income.
Non-profit institutions serving households sector includes following entities: charities, political parties, trade unions, associations, foundations as well as religious organizations (Catholic Church and other churches as well as religious associations). Sector NPISH does not include sub-sectors.
The rest of the world sector includes economic entities owned by foreign entity and cooperating with domestic entity. The subsectors have not been distinguished in the rest of the world sector.
Regarding the activity breakdown, ESA 2010 applies NACE Rev.2. Activities can be broken down into several levels of detail, for example into 3, 10, 21, 64 or 88 activities. At the 'highest' level a breakdown into 3 categories is defined: (a) agriculture, forestry and fishing; (b) mining and quarrying, manufacturing, electricity gas steam and air conditioning supply, water supply, sewerage, waste management and remediation activities, construction; (c) services.
3.4. Statistical concepts and definitions
All statistical concepts and definitions to be used in national accounts are described in Annex A of the ESA 2010 Regulation (link to blue book on ESA2010 methodology). The two main sets of tables concern: (a) the institutional sector accounts; (b) the input-output framework, and the accounts by industry.
The sector accounts provide, by institutional sector, a systematic description of the different stages of the economic process: production, generation of income, distribution of income, redistribution of income, use of income and financial and nonfinancial accumulation. The sector accounts also include balance sheets to describe the stocks of assets, liabilities and net worth at the beginning and the end of the accounting period. The variables/concepts described in the sector accounts include transactions in products, transactions in non-produced non-financial assets, distributive transactions, transactions in financial assets and liabilities, other changes in assets, non-financial and financial assets and liabilities.
The input-output framework, through the supply and use tables, sets out in more detail the production process (cost structure, income generated and employment) and the flows of goods and services (output, imports, exports, final consumption, intermediate consumption and capital formation by product group). These variables are broken down by industry (NACE Rev. 2) and product (CPA 2015).
ESA 2010 also encompasses concepts of population and employment. Such concepts are relevant for the sector accounts, the accounts by industry and the supply and use framework.
Regional accounts provide regional breakdowns for major aggregates such as gross value added by industry, gross fixed capital formation and household income. Regional breakdowns are based on the NUTS classification. National accounts concepts are also used for regional accounts.
In addition Annex A of the ESA 2010 Regulation addresses and defines numerous other concepts and definitions, such as the definition of: statistical units and their groupings, flows and stocks, accounting rules (valuation, time of recording, consolidation and netting). The main features and principles for the compilation of national accounts can be found in Chapter 1.
More information about concepts and definitions used in compilation of Polish national accounts please see the publication: National accounts by institutional sectors 2015-2018
Following the ESA 2010 guidelines, in national accounts two types of units and two corresponding ways of subdividing the economy are used: (a) institutional unit; (b) local kind-of-activity unit (local KAU). The first type is used for describing income, expenditure and financial flows as well as balance sheets. The second type of units is used for the description of production processes, for input-output analysis and for regional analysis.
An institutional unit is an economic entity characterised by decision-making autonomy in the exercise of its principal function. A resident unit is regarded as constituting an institutional unit in the economic territory where it has its centre of predominant economic interest if it has decision-making autonomy and either keeps a complete set of accounts, or is able to compile a complete set of accounts.
A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site or in closely located sites, and which contribute to the performance of an activity at the class level (four digits) of the NACE Rev. 2.
An institutional unit comprises one or more local KAUs; a local KAU belongs to one and only one institutional unit.
3.6. Statistical population
The national accounts population of a country consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a country when it has a centre of predominant economic interest on the economic territory of that country, that is, when it engages for an extended period (one year or more) in economic activities on this territory.
National accounts are exhaustive. This means that all resident statistical units are covered.
3.7. Reference area
The reference area for national accounts is the total economy of a country. The total economy of a country can be broken down into regions. The NUTS classification provides a single, uniform breakdown of the economic territory of the Member States of the EU.
3.8. Coverage - Time
National accounts data are usually compiled for years and quarters.
In general, the ESA 2010 transmission programme requires data starting in 1995 (years) and 1995Q1 (quarters) but some series start later. If backwards data exist, they may have been compiled according to earlier versions of ESA and can present conceptual breaks with those compiled under ESA2010.
For detailed information about the current derogations please see the following link:
The concept of 'base period' is not applied in national accounts. Instead, for some national accounts variables the concepts of previous year prices and chain-linked volumes are applied, as stipulated in Commission Decision 98/715/EC. Expressing variables at the prices of the previous year allows the calculation of volume indices between the current time period and the previous year. After a reference period is chosen as a benchmark, volume indices can be chain-linked and then applied to variables at current prices of the benchmark year. This generates volume estimates for any period of observation.
Poland applies 2015 year as a reference year for the compilation of chain linked volumes, both for quarterly and annual national accounts as well as previous year prices. The method to compile quarterly chain-linked volumes is the annual overlap method.
In the Polish national accounts units of measures are as follows:
Polish national currency (PLN) in millions,
Number of persons in thousands for employment data,
Percentage of total GDP for main components.
The usual reference period to be used for presenting national accounts data is the calendar year for annual data and the quarter for quarterly data.
Two basic kinds of information are recorded: flows and stocks. Flows refer to actions and effects of events that take place within a given period of time (year or quarter), while stocks refer to positions at a point of time (usually the beginning or end of a year or quarter).
6.1. Institutional Mandate - legal acts and other agreements
National accounts are compiled in accordance with the European System of Accounts (ESA 2010) which was published in the Official Journal as Annex A of Regulation (EU) No 549/2013. The ESA 2010 transmission programme is covered in Annex B.
The ESA 2010 has the form of a Regulation and it provides for:
a methodology (Annex A) on common standards, definitions, classifications and accounting rules that shall be used for compiling accounts and tables on comparable bases (link to blue book on ESA 2010 methodology);
a programme of data transmission (Annex B) setting out the time limits by which Member States shall transmit to Eurostat the accounts and tables (link to ESA 2010 transmission programme).
Temporary derogations to the data transmission requirements have been granted to Member States, up to 2020, by the Commission Implementing Decision 2014/403/EU of 26 June 2014 thus allowing national data to deviate temporarily from the ESA 2010 transmission requirements.
Some other legal acts with relevance for national accounts concern:
Commission Decision 98/715 of 30 November 1998 and Commission Decision 2002/990 of 17 December 2002 on measurement of price and volumes in national accounts.
Legal act on the excessive deficit procedure
Several separate acts, often regarding classifications such as: NACE Rev.2, CPA 2014, COFOG, COICOP, NUTS 2013.
On the Eurostat website, sections 'National accounts' and 'Government finance and EDP', more legal acts relevant for national accounts can be found.
The national legal framework concerning the organization and operation of Statistics Poland is as follows:
The fundamental legal basis for the functioning of official statistics is the Law on official statistics of 29 June 1995 (Journal of Laws from 2019). The Law defines the principles of, and forms the bases for, a reliable, objective, professional and independent conduction of statistical surveys, the result of which is official statistical data.
In addition, it establishes the organization and mode of conducting these surveys, as well as the scope of the office's related obligations (Article 1).
An important role among the sources of law for official statistics is also played by the implementation of secondary regulations to the Law on official statistics which necessarily complement the statutory matter regulating official statistics. These include primarily the statistical survey programme of official statistics (PBSSP) which is established by the Council of Ministers pursuant to Article 18 of the Law.
Statistical survey program of official statistics is a specification that establishes topical, objective and subjective scope of statistical survey and responsibilities connected therewith. PBSSP is the fundamental reference document for getting information on a certain survey.
Link to the Regulation of the Council of Ministers of 14 September 2018 on the program of statistical surveys of official statistics for 2019 (Polish version only):
National accounts data are key datasets used and published by many international organisations to improve data consistency and exploit synergies for data collection and validation. An initiative to improve data sharing for National Accounts was launched in 2016 by the Inter-Agency Group on Economic and Financial Statistics (comprising representatives of the Bank for International Settlements, the European Central Bank, Eurostat, the IMF, the Organization for Economic Co-operation and Development, the United Nations, and the World Bank) under the G20 Data Gap Initiative.
Data which are compiled in national accounts are used by regional, national and international organizations, policy-makers, analysts and researchers. The national accounts are reported to the following data users:
European Commission (Eurostat) within the ESA 2010 Transmission Programme;
IMF;
OECD;
ECB;
National Bank of Poland;
general government institutions;
universities, research institutions and schools, mainly for analysis;
private units.
7.1. Confidentiality - policy
Regulation (EC) No 223/2009 on European statistics (recital 24 and Article 20(4)) of 11 March 2009 (OJ L 87, p. 164), stipulates the need to establish common principles and guidelines ensuring the confidentiality of data used for the production of European statistics and the access to those confidential data with due account for technical developments and the requirements of users in a democratic society. The European Statistics Code of Practice provides further conditions that have to be respected by statistical offices in regard to statistical confidentiality (Principle 5).
Existing national legislation guarantees adherence to statistical confidentiality clearly. It is written in the Law on Official Statistics in article 10, 12, 38, 39, 54 and 55. According to Article 10: "The individual and personal data collected and gathered in the statistical surveys of official statistics shall be confidential and subject to particular protection; the data shall be used exclusively for statistical calculations, compilations and analyses and for the creation by the services of official statistics sampling frames for statistical surveys conducted by those services; providing or use of individual and personal data for specified above purposes shall be prohibited (statistical confidentiality)."
In accordance with article 12 of the Law on Official Statistics, an access to individual and personal data can be given to external parties members, only signing the commitment for the observance of statistical confidentiality.
Moreover, Articles 54 and 55 of the Law on Official Statistics have established penalties for willful breaches of statistical confidentiality. Article 54 - who violates confidentiality shall be subject to imprisonment up to 3 years.
A document summarizing the principles relating to statistical confidentiality is the updated attachment called “Rules of proceeding with statistical data”, introduced by the internal Ordinance No. 12 of the President of the Central Statistical Office dated 2 April 2014.
7.2. Confidentiality - data treatment
According to the Law on Official Statistics, the aggregated data cannot be published if the possibility of identification of particular person or economic based on this aggregated data exists. The publication of data on the lower level has been abandoned due to the fact there are the cases when there per aggregation or the contribution of one unit is greater than ¾ of the whole and that is why it is possible to identify particular entity. So, to avoid identification and make the data available in the most complete way, aggregation is done in a variety of ways, e.g. in the case of demographic data it is made available groups, and in agriculture similarly, data in groups of agricultural land are also aggregated to avoid identification. Algorithms for statistical confidentiality created for individual systems. Documents governing these issues are updated Rules of proceeding with statistical data introduced by the Internal Ordinance 12 of the President of the Central Statistical Office of 2 April, 2014, and Concept of development and implementation of information security management in the public statistics.
Respondents are informed about data protection and statistical confidentiality and that the data are only used for statistical purposes and personal data are not transferred under no circumstances. The relevant information is provided in the following places:
on the Statistics Poland website;
in information letters by the President of the Statistics Poland;
in notifications of the obligation to report sent to responding units;
by the interviewers, who carry out a survey.
According to article 11 of the Law on Official Statistics: "The official statistical shall be obliged to inform in a written form or by announcing in other usual way about the purpose, scope and the way of conducting all kinds of censuses.
8.1. Release calendar
All variables included in national accounts are published in accordance with the Programme of statistical surveys of official statistics (PBSSP) disseminated every year, release calendar, publication announcements, Editorial Title-Plan of the Statistics Poland and Regional Statistical Officess, which are available to all users at the website: https://stat.gov.pl/en/
8.2. Release calendar access
Please see the links below:
Programme of statistical surveys of official statistics (in Polish only):
According to the “Law on Public Statistics” the results of the calculations, studies and analyzes conducted on the basis of the collected statistical data in the statistical surveys of official statistics are widely available. Public statistics provides an equal, equivalent and simultaneous access to the statistical information, in particular the major figures and indicators. Types of statistical information and the form and timing of the release are determined in the Programme of statistical surveys of official statistics.
New quarterly national accounts data are published each quarter: 4 times per year. However, initially released quarterly national accounts data are revised and disseminated again after the revision of annual data. Annual national accounts data are published more than once a year, which is a result of the access to the new updated data sources. The example is a routine revision of annual gross domestic product.
For the first time, the annual GDP for year t-1, available at the end of January of year t, is compiled on the basis of the quarterly GDP data.
Then the following revisions are made:
first preliminary annual GDP estimate for the year t-1 – based on available, limited annual data sources for the statistics of non-financial enterprises, annual data for the general government sector and annual foreign trade turnover,
second version of the annual GDP estimate for year t-1 – based on information from annual statistical reports, annual reports of external institutions, annual final data for the general government sector, etc.,
third and final version of the annual GDP estimate for year t-2 – use of the final information from annual statistical reports and administrative sources.
According to ESA 2010 Transmission Programme, national accounts data are transmitted to Eurostat quarterly (t+2) and/or annually (t+2/9) starting in 1995 (years) and 1995Q1 onwards (quarter). Shorter time series are required for regional data and supply-use and input-output data. For more details see the Transmission Programme ESA2010
Announcement on Gross Domestic Product per capita at the level of macroregions (NUTS 1), regions (NUTS 2) and sub-regions (NUTS 3), Polish version only:
In order to enable easy access to national accounts data, validated national accounts data is available to users by publishing them in an online database.
In addition to news releases and other publications (see sections 10.1 and 10.2), information on national accounts is posted using social media, i.e. Facebook and Twitter.
10.6. Documentation on methodology
The general methodological framework for the compilation of national accounts in the EU is ESA 2010.
The documentation on methodology applied in Polish national accounts is available on Statistics Poland website:
Implementation of ESA2010 in national accounts. Methodological changes and their impact on main macroeconomic aggregates (in Polish only):
Documentation on sources and methods referring to sector accounts is provided in Annual Sector Accounts Inventory and in Quarterly Sector Accounts Inventory.
Documentation on sources and methods referring to employment data is available in „Polish Quarterly National Accounts based on ESA 2010 methodology – Chapter 9 (population and employment) under link:
Quality of national accounts data is assured by strict application of ESA 2010 concepts and by applying the guidelines of the ESS handbook for quality reports.
During the overall compilation process, national and regional accounts data undergo several kinds of quality checks, e.g. ex-ante (source statistics), ongoing (results), ex-post (methods used) and external checks (Eurostat, European or national Court of Auditors, IMF).
Quality Commitment Statement is publicly available on Statistics Poland’s website:
Activities focused on quality improvements are in line with the following international and European standards:
Fundamental Principles of Official Statistics,
European Statistics Code of Practice,
Quality Assurance Framework QAF,
Regulation (EC) No 223/2009 of the European Parliament and of the Council of 11 March 2009 on European statistics.
The quality policy of Polish Official Statistics and the standard tools for measuring, assessing and monitoring the quality of statistical surveys are presented in the study Vademecum of Quality in official statistics.
The internal ordinance No. 35 of the President the CSO of 28 December 2011 on measuring, evaluating and monitoring the quality of statistical surveys statistics introduced quality indicators covering all stages of statistical surveys from design and up to dissemination. Different stages of statistical surveys are evaluated also during quality reviews of surveys. These procedures are also supported by conducting statistical surveys in line with timetable and by completeness reports (response and non-response, reasons for non-response) from statistical surveys.
Application of EU Regulation No 549/2013(ESA2010) as well as all additional guidelines and recommendations ensures the general quality of national accounts data.
Compilation process of national and regional accounts undergo different kinds of quality checks, both internal and external.
Data are the subject of controls performed by Eurostat, European or national Court of Auditors, International Monetary Fund.
The last peer review took place in Statistics Poland from 23 to 27 February 2015. The next one is scheduled for 2022.
Quality of data sources and compilation methods underlying GNI and EDP data is regularly assessed by European Commission. If necessary the relevant action points/reservations are placed. GNI verification process was conducted in the period 2016-2019. As a result, both specific and transversal reservation have been placed on national accounts data. Following to Eurostat’s deadlines, the last reservation should be implemented in national accounts in 2022. The next GNI verification cycle is scheduled for the period 2021 – 2024 (1st quarter).
For the general government statistics, dialogue visits and ad hoc visits are organized by Eurostat. The last dialogue visit was organized in 2020 and ad hoc visit in 2017. Upstream dialogue visit took place in 2013.
Visit to the National Bank of Poland (NBP) in the context of the Memorandum of Understanding (MoU) between Eurostat and the European Central Bank/Directorate General Statistics on the quality assurance of statistics underlying the Macroeconomic Imbalance Procedure (MIP) took place in September 2018. As a result of the visit Eurostat and European Central Bank made recommendations and follow up actions in the context of national accounts and balance of payments.
Following to Regulation (EU) No 549/2013 Poland provides the Commission with annual reports on the quality of the data transmitted to Eurostat (Eurostat’s assessment of quality of national and regional accounts).
The modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted have been specified in a Commission Implementing Regulation 2016/2304 of 19 December 2016. The implementation of the quality reporting and assessment exercise started in 2017 and is carried out annually.
The last Quality Report on National and Regional Accounts — 2018 data — 2019 edition presents Eurostat’s assessment of the quality of data transmitted in the year 2018 by the EU Member States, Iceland, Norway and Switzerland. The report is available on Eurostat’s website https://ec.europa.eu/eurostat/web/products-statistical-reports.
11.2. Quality management - assessment
Following to Regulation (EU) No 549/2013 Poland provides the Commission with annual reports on the quality of the data transmitted to Eurostat (Eurostat’s assessment of quality of national and regional accounts).
The modalities, structure, periodicity and assessment indicators of the quality reports on data transmitted have been specified in a Commission Implementing Regulation 2016/2304 of 19 December 2016. The implementation of the quality reporting and assessment exercise started in 2017 and is carried out annually.
The last Quality Report on National and Regional Accounts — 2018 data — 2019 edition presents Eurostat’s assessment of the quality of data transmitted in the year 2018 by the EU Member States, Iceland, Norway and Switzerland. The report is available on Eurostat’s website https://ec.europa.eu/eurostat/web/products-statistical-reports.
Quality of data sources and compilation methods underlying GNI and EDP data is regularly assessed by European Commission. If necessary the relevant action points/reservations are placed.
As a result of the last GNI verification process 2016-2019 both specific and transversal reservation have been placed on national accounts data. Following to Eurostat’s deadlines, the last reservation should be implemented in national accounts in 2022.
During MIP visit Eurostat and European Central Bank make recommendations and follow up actions in the context of national accounts and balance of payments.
12.1. Relevance - User Needs
National accounts data provide key information for many users including:
national, regional and local government institutions,
financial institutions including Central Bank,
European Union institutions including Eurostat,
business community,
trade unions and non-governmental organisations,
scientific and academic entities,
students, analysts, journalists,
other international organisations (IMF, OECD, WB, ILO, UNECE, UNIECO).
Data from national and regional accounts are used mainly for the following purposes:
elaboration of policy, strategies and programmes at national level as well as monitoring of their implementation;
formulation, implementation and evaluation of regional policies and strategies,
forecasting,
administrative purposes (GNI, EDP),
economic research,
scientific analyses and knowledge deepening.
12.2. Relevance - User Satisfaction
Users’ needs and the potential possibility of producing new data are consulted during the preparation of the Programme of Statistical Surveys of Public Statistics (PSSPS) (see section 6.1).
The President of the Statistics Poland recognises the demand for statistical information and analyses and prepares on this basis draft programme. Before the project is agreed, it has to be consulted with all the stakeholders.
The consultation procedure is carried out each year. Consultations are conducted with the authors of the surveys in the field of conducted research and with users of statistical information. Consultations involve reported needs and the planned scope of research for a given year. Statistical offices and representatives of self-government bodies, social organizations as well as trade unions participate in consultations. The Social Dialogue Council, Joint Commission of the Government and Local Government and Statistical Council also take part in consultations.
At each stage of the work, the successive versions of the draft are published on Statistics Poland website in the Public Information Bulletin and on the website of the Government Legislation Centre in the Government Legislation Process.
The draft programme is finally determined and approved by the Council of Ministers in a form of a regulation.
Statistics Poland constantly monitors the most interesting statistical areas for data users both on its website and in the social media.
12.3. Completeness
In 2019, overall completeness rate of Polish National data as required by the ESA 2010 Transmission Programme was high. Some derogations were still valid based on Commission Implementing Decision of 26 June 2014 on granting derogations to Member States with respect to the transmission of statistics pursuant to Regulation (EU) No 549/2013 of the European Parliament and of the Council concerning the European system of national and regional accounts in the European Union. National accounts data are almost complete as from reference year 1995 for annual and quarterly main aggregates, general government statistics and annual sector accounts.
Full completeness was achieved for the supply, use and input-output tables and for employment. The overall completeness of Polish regional accounts data as required by the ESA 2010 transmission programme was also high.
In 2019 completeness rate of main aggregates data as required by the ESA 2010 Transmission Programme was high (98,7%). Full completeness rate (100,0%) was achieved (all breakdowns) in case of gross value added, population and employment, final consumption expenditure of households, exports and imports of goods and services, output, cross-classification of assets by industry and by asset type, balance sheets for non-financial assets. A few incompleteness issues concerned detailed breakdown of gross fixed capital formation and general government statistics.
Good completeness rate was for components of quarterly GDP from the expenditure side(74,8%), high completeness rate for capital formation (94,6%) and for cross-classification of gross fixed capital formation (GFCF) by industry and by asset (98,6%).
In 2019 completeness rate of government finance statistics as required by the ESA 2010 Transmission Programme was very high (99,28%).
13.1. Accuracy - overall
National accounts data is a subject of routine revisions. The main reason for subsequent regular revision is an access to more up to date data sources. All differences between new and old versions in each round of revision of annual and quarterly national accounts are identified and described.
In Polish regional accounts the NUTS 2 data are more accurate than data at NUTS 3 level. NUTS 2 data are calculated applying more accurate data sources and methods, whereas NUTS 3 data are calculated using simplified method. NUTS 1 data are obtained as a sum of NUTS 2 level data.
Accuracy of Polish national accounts data, reported to Eurostat under the ESA 2010 transmission programme, is assessed by Eurostat in the National Quality Report for Poland.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
The timing of publication of national accounts data depends on provisions in national and EU regulations, access to source data and the complexity of the compilation process.
The detailed scope and required timeliness for national accounts data are defined in Transmission Programme ESA2010.
The annual main aggregates data are provided to Eurostat 2 and 9 months after the end of the reference year. Quarterly data are transmitted 2 months after the quarter-end.
The annual general government data are provided to Eurostat 3 months (main aggregates and EDP data), 9 months (main aggregates, detailed data on taxes, social contributions and EDP data) and 12 months (government expenditure by function) after reporting period. Quarterly data are transmitted 3 months after reporting period. At the national level, general government deficit and debt data are publicly available twice a year in the form of news release (provisional data in April and final data in October) at the same time of Eurostat’s press releases.
Provisional annual data on main aggregates' and EDP data as well as quarterly data on non-financial and financial accounts and government debt data are available within 3 months after reporting period.
Provisional estimates of gross domestic product / total gross value added at regional level (NUTS 2) are available within 12 months after the end of the reference year (t+12). Depending on the scope of data, tables are sent to Eurostat at 12 and 24 after the reference year.
The revised final data is used to calculate the average value of GDP per capita for the last three years for territorial units at NUTS 1, NUTS 2 and NUTS 3 levels. Data in the form of a Statistics Poland President's announcement are published by October 30 each year (t+22). The deadlines for approving revised final data for 2018 is October 26, 2020 (665 days). Data are immediately transmitted to the Local Data Bank database to provide users with full and immediate access to extensive data.
According to the ESA 2010 regulation, supply, use and input-output tables are transmitted to Eurostat within 36 months after the end of the reference year.
In Poland supply and use tables are prepared every year and input-output tables are prepared every 5 years.
Due to the need to prepare a publication containing methodological information, at the national level supply and use tables are publicly available within 39 months after the end of the reference year and input-output tables are published within 42 months after the end of the reference year.
At the national level data are publicly available in the form of news release, publications and internet database.
14.2. Punctuality
Publication of national accounts in communications and news releases meets the deadlines provided in the release schedule available on the Statistics Poland website.
Data on annual macroeconomic aggregates (gross domestic product, output, intermediate consumption, gross value added, gross fixed capital formation, foreign trade balance, employment, households & non-profit institutions serving households final consumption expenditure, government final consumption expenditure are published in April and October (final and preliminary figures respectively).
Data on quarterly macroeconomic aggregates (gross domestic product, output, intermediate consumption, gross value added, gross fixed capital formation, foreign trade balance, employment, households & non-profit institutions serving households final consumption expenditure, government final consumption expenditure) are published according to a release schedule which is consistent for both Statistics Poland and Eurostat. The release schedule for quarterly national accounts is available on Statistics Poland Website. The publication of QNA meets the deadlines listed in the schedule. QNA data revised against annual accounts are published in April and November (final and preliminary figures respectively).
Publication of collective studies takes place in accordance with the editorial plan available on the website of the Statistics Poland. Any delays in relation to the publishing plan are pre-announced in publication announcements.
Data transmission to Eurostat is performed in accordance with the Transmission Programme ESA2010. Any problems with access to the source data or technical problems that may affect a punctual transmission are communicated to Eurostat.
Punctuality indicators are compiled by Eurostat for the quality report purposes. The punctuality of the data for main aggregates in 2018 was in general very good.
15.1. Comparability - geographical
The geographical comparability of national accounts data is ensured by application of common definitions and compilation standards provided in the European System of National and Regional Accounts.
Compilation of national accounts according to the methodology applied bot at EU and worldwide levels allows for the publication of a set of data devoted to international comparisons, e.g. general government surplus/deficit, general government debt and gross domestic product according to the purchasing power parity. Data on private consumption, gross fixed capital formation and gross value added for selected activities are also published.
Comparability between regions is ensured by application of the NUTS classification for 2000 onwards in the scope of GFCF, GVA, compensation of employees and for 2016 onwards in case of employment.
15.2. Comparability - over time
The compilation of national accounts according to the ESA2010 standard guarantees the comparability both geographical and over time, i.e. between countries and in long time series. Access to appropriate data sources that adequately respond to the changing economic environment is extremely important. The methodology itself also requires updating in order to reflect changes taking place in the economic environment. Hence, national accounts are subject to regular revisions, verifying historical data since 1995. Improving the methods of estimating selected areas of the economy, taking into account phenomena that have not been subject to observation so far, or the use of more recent data sources is introduced in the longest possible number of years, which guarantees comparability of data in time.
The cyclical recalculation of full data series is aimed at developing and providing users with consistent and comparable data from the area of national accounts.
As a result of the GNI and EDP verification procedure, Statistics Poland is obliged to revise national accounts data for the open years (since 2010 for GNI and the last four years for EDP). If the relevant revisions are significant, the time series are verified also for the years before 2010. Introduction of the relevant changes in the longer period ensures comparability and consistency of the data series.
15.3. Coherence - cross domain
Internal consistency is a key feature of national accounts. Any changes introduced in individual domain of national accounts (main aggregates, general government statistics, accounts by institutional sectors, supply and use tables, regional accounts) should result in consistent changes in the entire system of accounts. However, in practice full consistency may not always be possible and temporary discrepancies might occur. They are usually the result of vintage differences with general government sector accounts.
Annual main aggregates figures are consistent with:
government financial statistics data in the first and the third quarter (after EDP notification),
non-financial accounts by institutional sector in the second/fourth quarter,
regional accounts in the fourth quarter.
Quarterly NA main aggregates figures are consistent with:
annual national accounts in the first, second and fourth quarters,
government financial statistics in the second and fourth quarters after EDP notification,
non-financial accounts by institutional sectors in the second, third and fourth quarters.
Supply-use tables are consistent with annual sector accounts available in the second quarter. It is planned that in 2022, data prepared for the reference year 2019 will be consistent with the final version of national accounts (available in the third quarter).
Regional accounts data is broadly coherent with national accounts figures in main aggregates.
Data on regional gross value added and on regional compensation of employees by the NACE sections are consistent with national accounts data only at the national level. The inconsistency at the lower level results from the different classification of units in regional and national accounts.
In regional accounts local kind-of-activity unit method is applied and data by regions and subregions according to the NACE sections are grouped in accordance with the place of residence and main kind of activity of the local unit of the enterprise.
Data on gross output and intermediate consumption is also not coherent with national accounts data. It results from the principle of recording gross output as well as intermediate consumption including internal turnover, i.e. jointly with value of products produced by one local unit and destined for further processing in other local units of the same institutional units.
15.4. Coherence - internal
All sets of tables within individual domains are internally consistent. All sub-tables within particular tables of Transmission Programme ESA2010 are internally consistent.
See also section 15.3 (Coherence - cross domain).
Not available.
17.1. Data revision - policy
Revision policy of official statistical data is available on Statistics Poland’s website (Polish version only):
The document concerns both revision policy of statistical data and rules for treating publication errors.
Regarding national accounts data detailed information on revision policy is provided quarterly national accounts, annual national accounts and supply, use, input-output tables. The rules, however, concern all national accounts domains, i.e.: main aggregates, government financial statistics, non-financial sector accounts, supply, use, input-output and regional accounts.
Statistics Poland aims to implementation of all the recommendations included in the Harmonised European Revision Policy. Thus, national accounts data are subject of the following revisions:
routine revisions,
benchmark revisions,
ad hoc revisions.
Routine revisions cover all changes in data which are related to the regular data production process. These revisions encompass all changes in national accounts estimates for a particular period from the first to the final estimate.
The example of a routine revision are the subsequent compilations of the annual GDP.
For the first time, the annual GDP for year t-1, available at the end of January of year t, is compiled on the basis of the quarterly GDP data.
Then, based on new and more up to date data sources three revisions are made, i.e. in March, in September and March (the next year).
The example of a routine revision for quarterly national accounts is revision of quarterly GDP estimates in t+45 (days), t+2 (months). Subsequent publications of quarterly GDP encompass revisions of seasonally adjusted data after adding a new observation and revisions of previous quarters in Q1 and Q3.
Quarterly national accounts (QNA) are regularly adjusted to annual data. It means that any revision of the annual national accounts leads to the revision of quarterly national accounts. As a result, QNA is revised in April for years t-2 (final annual estimate) and t-1 (sum of quarters) and in November for year t-1 (preliminary annual estimate).
Routine revisions allow for data revisions for up to the last 4 years, due to general government revisions due to the EDP procedure.
There are a few main characteristics of a major/benchmark revision:
introducing changes to the time series covering a large number of years, i.e. more than the 4-year depth adopted for routine revisions in the third quarter of the year,
covering all classification issues, including sectorisation changes,
introducing significant changes to data sources or data compilation methods,
removal of identified errors,
ensuring the consistency of all ESA 2010 tables.
The first benchmark revision in Polish national accounts is scheduled for September 2020 and will relate to changes in data sources and estimation methods of national accounts. Following to HERP, it will cover full time series, i.e. since 1995. The next benchmark revision is planned in 2024.
An example of a major ad hoc revision was the implementation of the methodological standards ESA2010 and BPM6 in 2014.
17.2. Data revision - practice
Regarding routine revisions, an appropriate information on reasons and impact of revision is disseminated together with data release.
Other kind of revisions, e.g. the implementation of the updated methodological standards ESA2010 and BPM6, are pre-announced by the publication of explanatory notes. In the case of a benchmark revision 2020, both domestic users and Eurostat were informed in advance on the reasons and the release date of the national accounts data. The last updated information for data users is available on Statistics Poland’s website under the following link
The detailed impact of the all changes is provided in the explanatory note accompanying the publication of relevant data series. Next revisions are planned for 2021, 2022 and 2024. Revision of data in 2021 and 2022 will concern implementation of reservations resulting from GNI verification cycle. The next benchmark revision will take place in 2024 and will include among others implementation of COICOP 2018.
18.1. Source data
In order to ensure both completeness and high quality of national data various data sources are used, including:
results of statistical surveys conducted by Statistics Poland in particular,
annual survey of the economic activity of enterprises (data on enterprise and local units),
higher education institutions and their finances,
survey on the finances of cultural institutions,
current financial results of enterprises and outlays on fixed assets as well as financial assets and liabilities,
persons employed in the national economy,
manufacture of industrial products,
research and development activity (R&D),
procurement of major agricultural and forest products,
financial results of investment fund companies.
administrative data sources from:
Ministries,
National Bank of Poland,
Polish Financial Supervision Authority,
Social Insurance Institution,
Agricultural Social Insurance Fund,
National Health Fund,
Bank Gospodarstwa Krajowego,
National Broadcasting Council,
Office of Electronic Communications,
Agency for Restructuring and Modernisation of Agriculture,
Marshal’s offices,
self-government units,
National Court Register (KRS),
The Material Reserves Agency.
other, including big data.
A detailed list of data sources used in quarterly and annual national accounts is available in QNA Inventory (Polish Quarterly National Accounts based on ESA 2010 methodology), ASA Inventory, GNI Inventory, Regional Accounts Inventory and publications (National accounts by institutional sectors 2015–2018, Quarterly national accounts of gross domestic product 2015-2019).
What is more, data sources used in national are specified in details every year in the Programme of statistical surveys of public statistics.
National accounts are compiled mainly on the basis of annual and quarterly data sources.
Frequency of data collection is determined by the time of data dissemination as well as an access to more up-to date data sources.
The frequency of which the source data are collected can vary:
monthly – for example: Monthly report on economic activity, Balance of payments, Household budget survey (HBS), INTRASTAT, EXTRASTAT
quarterly – for example: Quarterly reports on income, costs, financial results and investment outlays on fixed assets,
annually – for example: Yearly report of enterprise, Yearly report on economic activity of enterprise, Questionnaire R&D, Report on realisation of financial plan of budgetary units and extra budgetary units revenues, Report on employment, wages and salaries, hours worked,
every two years – for example: Statistical survey on non-profit institutions activity,
every five years – for example: Report on value of used materials, energy, and services and stock of materials,
every ten years – for example: National Agricultural Census 2010, The national Census of Population and Housing 2011.
The frequency and timing of the compilation of national accounts are not always aligned with the frequency and timing of primary statistics data collections.
18.3. Data collection
With some exceptions national accountants do not collect data themselves but use the results of statistical surveys conducted by other units of Statistics Poland as well as data from administrative data sources obtained and stored in dedicated databases of Statistics Poland.
The scope and timeliness of data necessary for compilation of national and regional accounts is provided in the Programme of statistical surveys of public statistics (see section 6.1). The document specifies the following information:
subject,
the leading authority or entity,
periodicity,
objective,
detailed scope and subject matter,
data sources,
entities transferring data,
information on the data transferred, including:
the scope of the data with an indication of the entities transferring these data,
the level of aggregation,
obligatory or voluntary character of the transfer,
the form,
frequency, date and place of transfer,
the methods of observation,
types of result statistical information and forms and dates of their disclosure.
The process of gathering data for national accounts purposes varies depending on a data source, e.g. administrative data, statistical surveys, others (see section S.18.2).
Statistical surveys in most cases are carried out electronically. Only entities employing less than five persons can submit their reports in paper form. Electronic collection is carried out via an appropriate IT tool – the Reporting Portal (PS) - the platform for collecting data from respondents.
The full list of questionnaires and logging system is available here:
Access to administrative data sources is also defined in the annual Programme of statistical surveys of official statistics. Microdata from external information systems (administrative data) are collected in protected IT environment designed specifically for this purpose (the Operational Microdata Base, OBM). The authorization of access to the database is verified on the basis of the Programme of statistical surveys of public statistics and the survey’s schedule.
Aggregated data from external institutions are collected in in the special platform for reporting and analytical purposes (System of Analytical Microdata Base).
In terms of employment data, LFS is collected mainly with use of face-to-face interviews – CAPI method. CATI is a supplementary survey method for LFS which is only applied to households with one member of age 15+ and on condition that he/she previously expressed the approval of being surveyed in this way. The CATI is applied only in the case of second, third and fourth (the last) wave for the whole country.
Additionally, there is a formal agreement between the Statistics Poland and the National Bank of Poland – “Agreement of 22 April 2016 on the information between the National Bank of Poland and the Statistics Poland”. The agreement enables acquiring data included in Balance of Payments both on individual and aggregated level.
18.4. Data validation
National statistical data are validated by units of Statistics Poland.
There are systems of evaluation and control of data sources at the stage of collecting statistical reports. Tools are created in the form of on-line applications with built-in assumptions for the automatic logic and arithmetic control of reports entered by the reporting persons.
Validation process in national accounts incudes analyses of input data, verification of accounting algorithms, analyses of initial and final results as well as comparison with the results for the previous reporting periods.
Complete consistency is assured for production, expenditure and income sides of GDP, for annual and quarterly main aggregates and for all breakdowns within main aggregates domain.
As for the initial estimates, the coherence with other national accounts indicators is checked, as well as coherence with corresponding indicators from other statistics such as: sales production, retail sales, price indices, employment.
Finally, national accounts made available to data users and transmitted to Eurostat are validated by STRUVAL and CONVAL pre-validation service provided by Eurostat. The service is used to verify the correctness of codes and expected consistency and plausibility checks before data is transmitted to Eurostat.
STRUVAL is focused on structural correctness of transmitted files (e.g. correct dimensions, the same number of rows and columns, etc.), whereas CONVAL is focused of data correctness and data consistency (e.g. logic check, series checks, missing/zero/negative value check, additivity of components check, etc.).
18.5. Data compilation
In Polish national accounts, the main aggregates figures are calculated independently from production and expenditure approach. The residual calculation method is applied for GDP from income approach. The main sources of data are statistical surveys, administrative data sources as well as conceptual and additional estimations to ensure data completeness.
The production approach calculations cover all activities of institutional units at the section and division level in accordance with the NACE Rev. 2 as well as by ownership sectors (public, private) and national institutional sectors.
The supply and use analyses forms the basis for the balancing process by type of products and provides important indications as regards the consistency of the GDP production and expenditure approaches. The balancing of supply and use of goods and services in the previous years is used as a tool for the final adjustment in the GDP compilation process.
Quarterly national accounts adopt the same principles, definitions and methods as the annual accounts including certain modifications due to the period of time covered and the way of using available statistical and administrative data. Adopting the same framework for compilation as for annual accounts ensures data consistency. QNA applied the direct compilation method based on monthly and quarterly statistical reports as well as administrative data. Additionally, quarterly indicators are used to extrapolate annual figures.
The Polish QNA system applies two approaches of calculating GDP – output and expenditure approach. The sources of information for the measures are independent. These two approaches of calculating GDP are consistent by definition. Discrepancies that occur as a result data compilation are eliminated in the balancing process.
For deriving QNA estimates consistent with annual benchmark, uniform and multiplicative (UM) method is used.
In regional accounts compilations the same statistical concept and definitions are used as for compiling national accounts.
Local kind-of-activity unit (LKAU) is the main classification unit in the Polish regional accounts. It allows for proper allocation of the dimension of conducted economic activities to a definite region (see section 3). The only approach to compile regional GVA at NUTS 2 level is the production approach. Production account and generation of income account are compiled for five national institutional sectors at NUTS 2 (for more details see point 3.3). At NUTS 3 level only GVA and GDP are compiled. GDP is regionalized proportionally to the GVA at NUTS 2 and NUTS 3 level.
Regional accounts data at NUTS 2 level are compiled using bottom-up and top-down methods. The sources and methods applied vary depending on institutional sectors.
As a rule, the estimation processes are performed at the lowest possible level of aggregation to ensure both a high degree of reliability of the estimates and an adequate detail to represent the sectors evolution. The methods applied in the compilation process provides comprehensive estimates of GDP, including the non-observed components of the economy.
For related methodological information see section S.10.6.
18.6. Adjustment
The objectives of seasonal adjustment are to identify and remove seasonal fluctuations and calendar effects which can mask short and long-term movements in a time series and impede a clear understanding of underlying phenomena.
According to the ESA transmission programme, quarterly national account are to be provided in non-seasonally adjusted form, as well as in seasonally adjusted form (including calendar adjustments, where relevant) except for previous year’s prices.
The provision of quarterly data that only include calendar adjustments is voluntary.
For sector accounts, elaboration of seasonally adjusted data (including calendar adjustments, where relevant) is compulsory for a limited set of series.
The process of seasonal and calendar adjustments of quarterly national accounts (QNA) is consistent with the ESS Guidelines on Seasonal Adjustment. Seasonal adjustment of QNA is conducted using TRAMO/SEATS method implemented in JDemetra+ software which is recommended as a software for official statistics.
The seasonal adjustment in quarterly national accounts (QNA) is done and updated every time when new observation becomes available and unadjusted time series are revised. QNA are seasonally adjusted for nominal values at current and chain-linked prices of 2015. The direct approach is carried out which means that aggregates and other components of QNA are adjusted separately for production and expenditure sides of GDP. There are no additional adjustments, corrections or balancing processes of seasonally adjusted data. Calendar adjustment is done as a part of seasonal adjustment procedure. Working/trading day adjustment is an element of pre-treatment in the seasonal adjustment process. In working/trading day adjustment, country specific holidays is used. Revision policy for seasonally adjusted data assumes that models and all their parameters are verified and revised once a year when the data for the first quarter is processed. In other periods the model from the previous period is used. In the publication, seasonally and calendar adjusted time series are presented as nominal values and volume growth rates refer to previous quarter and corresponding quarter of the previous year.
In refer to employment data, seasonal adjustment is also performed with TRAMO-SEATS method implemented in the software JDematra+. The indirect method is used for aggregates – adjusted aggregates are calculated as the sum of adjusted component (sections aggregated to the total, employees and self-employed aggregated to employment), thus, the series are additive. The model is updated once a year in the first quarter of each year (and exceptionally in the case of important changes in series or its regularity or when the evaluation of model shows to be not sufficiently adequate).
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National accounts data concern all data produced and disseminated for an economy according to the definitions and guidelines of the European System of Accounts (ESA 2010).
National accounts provide data for the total economy, but may also include breakdowns of the total economy (into sectors, industries, products, regions, etc.). National accounts provide data for several domains: annual and quarterly national accounts (main aggregates), sector accounts, financial accounts, supply and use and input-output tables, regional accounts and government finance statistics.
One of the main aggregates of national accounts is the change rate of the price-adjusted gross domestic product (GDP), which indicates the economic development of a country of region and is also referred to as economic growth rate.
In Eurobase, countries' data are presented following the usual data structure.
At national level, data are commonly available for:
annual and quarterly national accounts: 'main aggregates'
annual and quarterly sector accounts
annual financial accounts and balance sheets
supply and use and input-output tables
annual and quarterly government finance statistics data: 'main aggregates', quarterly financial government accounts and government debt
regional breakdowns of main national accounts variables and household accounts
industry breakdowns of main national accounts variables
industry by asset breakdowns (stocks and transactions)
detailed data on taxes, social contributions and government expenditure by function
pension entitlements in social insurance
13 April 2021
All statistical concepts and definitions to be used in national accounts are described in Annex A of the ESA 2010 Regulation (link to blue book on ESA2010 methodology). The two main sets of tables concern: (a) the institutional sector accounts; (b) the input-output framework, and the accounts by industry.
The sector accounts provide, by institutional sector, a systematic description of the different stages of the economic process: production, generation of income, distribution of income, redistribution of income, use of income and financial and nonfinancial accumulation. The sector accounts also include balance sheets to describe the stocks of assets, liabilities and net worth at the beginning and the end of the accounting period. The variables/concepts described in the sector accounts include transactions in products, transactions in non-produced non-financial assets, distributive transactions, transactions in financial assets and liabilities, other changes in assets, non-financial and financial assets and liabilities.
The input-output framework, through the supply and use tables, sets out in more detail the production process (cost structure, income generated and employment) and the flows of goods and services (output, imports, exports, final consumption, intermediate consumption and capital formation by product group). These variables are broken down by industry (NACE Rev. 2) and product (CPA 2015).
ESA 2010 also encompasses concepts of population and employment. Such concepts are relevant for the sector accounts, the accounts by industry and the supply and use framework.
Regional accounts provide regional breakdowns for major aggregates such as gross value added by industry, gross fixed capital formation and household income. Regional breakdowns are based on the NUTS classification. National accounts concepts are also used for regional accounts.
In addition Annex A of the ESA 2010 Regulation addresses and defines numerous other concepts and definitions, such as the definition of: statistical units and their groupings, flows and stocks, accounting rules (valuation, time of recording, consolidation and netting). The main features and principles for the compilation of national accounts can be found in Chapter 1.
More information about concepts and definitions used in compilation of Polish national accounts please see the publication: National accounts by institutional sectors 2015-2018
Following the ESA 2010 guidelines, in national accounts two types of units and two corresponding ways of subdividing the economy are used: (a) institutional unit; (b) local kind-of-activity unit (local KAU). The first type is used for describing income, expenditure and financial flows as well as balance sheets. The second type of units is used for the description of production processes, for input-output analysis and for regional analysis.
An institutional unit is an economic entity characterised by decision-making autonomy in the exercise of its principal function. A resident unit is regarded as constituting an institutional unit in the economic territory where it has its centre of predominant economic interest if it has decision-making autonomy and either keeps a complete set of accounts, or is able to compile a complete set of accounts.
A local KAU groups all the parts of an institutional unit in its capacity as producer which are located in a single site or in closely located sites, and which contribute to the performance of an activity at the class level (four digits) of the NACE Rev. 2.
An institutional unit comprises one or more local KAUs; a local KAU belongs to one and only one institutional unit.
The national accounts population of a country consists of all resident statistical units (institutional units or local KAUs, see section 3.5). A unit is a resident unit of a country when it has a centre of predominant economic interest on the economic territory of that country, that is, when it engages for an extended period (one year or more) in economic activities on this territory.
National accounts are exhaustive. This means that all resident statistical units are covered.
The reference area for national accounts is the total economy of a country. The total economy of a country can be broken down into regions. The NUTS classification provides a single, uniform breakdown of the economic territory of the Member States of the EU.
The usual reference period to be used for presenting national accounts data is the calendar year for annual data and the quarter for quarterly data.
Two basic kinds of information are recorded: flows and stocks. Flows refer to actions and effects of events that take place within a given period of time (year or quarter), while stocks refer to positions at a point of time (usually the beginning or end of a year or quarter).
National accounts data is a subject of routine revisions. The main reason for subsequent regular revision is an access to more up to date data sources. All differences between new and old versions in each round of revision of annual and quarterly national accounts are identified and described.
In Polish regional accounts the NUTS 2 data are more accurate than data at NUTS 3 level. NUTS 2 data are calculated applying more accurate data sources and methods, whereas NUTS 3 data are calculated using simplified method. NUTS 1 data are obtained as a sum of NUTS 2 level data.
Accuracy of Polish national accounts data, reported to Eurostat under the ESA 2010 transmission programme, is assessed by Eurostat in the National Quality Report for Poland.
In the Polish national accounts units of measures are as follows:
Polish national currency (PLN) in millions,
Number of persons in thousands for employment data,
Percentage of total GDP for main components.
In Polish national accounts, the main aggregates figures are calculated independently from production and expenditure approach. The residual calculation method is applied for GDP from income approach. The main sources of data are statistical surveys, administrative data sources as well as conceptual and additional estimations to ensure data completeness.
The production approach calculations cover all activities of institutional units at the section and division level in accordance with the NACE Rev. 2 as well as by ownership sectors (public, private) and national institutional sectors.
The supply and use analyses forms the basis for the balancing process by type of products and provides important indications as regards the consistency of the GDP production and expenditure approaches. The balancing of supply and use of goods and services in the previous years is used as a tool for the final adjustment in the GDP compilation process.
Quarterly national accounts adopt the same principles, definitions and methods as the annual accounts including certain modifications due to the period of time covered and the way of using available statistical and administrative data. Adopting the same framework for compilation as for annual accounts ensures data consistency. QNA applied the direct compilation method based on monthly and quarterly statistical reports as well as administrative data. Additionally, quarterly indicators are used to extrapolate annual figures.
The Polish QNA system applies two approaches of calculating GDP – output and expenditure approach. The sources of information for the measures are independent. These two approaches of calculating GDP are consistent by definition. Discrepancies that occur as a result data compilation are eliminated in the balancing process.
For deriving QNA estimates consistent with annual benchmark, uniform and multiplicative (UM) method is used.
In regional accounts compilations the same statistical concept and definitions are used as for compiling national accounts.
Local kind-of-activity unit (LKAU) is the main classification unit in the Polish regional accounts. It allows for proper allocation of the dimension of conducted economic activities to a definite region (see section 3). The only approach to compile regional GVA at NUTS 2 level is the production approach. Production account and generation of income account are compiled for five national institutional sectors at NUTS 2 (for more details see point 3.3). At NUTS 3 level only GVA and GDP are compiled. GDP is regionalized proportionally to the GVA at NUTS 2 and NUTS 3 level.
Regional accounts data at NUTS 2 level are compiled using bottom-up and top-down methods. The sources and methods applied vary depending on institutional sectors.
As a rule, the estimation processes are performed at the lowest possible level of aggregation to ensure both a high degree of reliability of the estimates and an adequate detail to represent the sectors evolution. The methods applied in the compilation process provides comprehensive estimates of GDP, including the non-observed components of the economy.
For related methodological information see section S.10.6.
In order to ensure both completeness and high quality of national data various data sources are used, including:
results of statistical surveys conducted by Statistics Poland in particular,
annual survey of the economic activity of enterprises (data on enterprise and local units),
higher education institutions and their finances,
survey on the finances of cultural institutions,
current financial results of enterprises and outlays on fixed assets as well as financial assets and liabilities,
persons employed in the national economy,
manufacture of industrial products,
research and development activity (R&D),
procurement of major agricultural and forest products,
financial results of investment fund companies.
administrative data sources from:
Ministries,
National Bank of Poland,
Polish Financial Supervision Authority,
Social Insurance Institution,
Agricultural Social Insurance Fund,
National Health Fund,
Bank Gospodarstwa Krajowego,
National Broadcasting Council,
Office of Electronic Communications,
Agency for Restructuring and Modernisation of Agriculture,
Marshal’s offices,
self-government units,
National Court Register (KRS),
The Material Reserves Agency.
other, including big data.
A detailed list of data sources used in quarterly and annual national accounts is available in QNA Inventory (Polish Quarterly National Accounts based on ESA 2010 methodology), ASA Inventory, GNI Inventory, Regional Accounts Inventory and publications (National accounts by institutional sectors 2015–2018, Quarterly national accounts of gross domestic product 2015-2019).
What is more, data sources used in national are specified in details every year in the Programme of statistical surveys of public statistics.
New quarterly national accounts data are published each quarter: 4 times per year. However, initially released quarterly national accounts data are revised and disseminated again after the revision of annual data. Annual national accounts data are published more than once a year, which is a result of the access to the new updated data sources. The example is a routine revision of annual gross domestic product.
For the first time, the annual GDP for year t-1, available at the end of January of year t, is compiled on the basis of the quarterly GDP data.
Then the following revisions are made:
first preliminary annual GDP estimate for the year t-1 – based on available, limited annual data sources for the statistics of non-financial enterprises, annual data for the general government sector and annual foreign trade turnover,
second version of the annual GDP estimate for year t-1 – based on information from annual statistical reports, annual reports of external institutions, annual final data for the general government sector, etc.,
third and final version of the annual GDP estimate for year t-2 – use of the final information from annual statistical reports and administrative sources.
According to ESA 2010 Transmission Programme, national accounts data are transmitted to Eurostat quarterly (t+2) and/or annually (t+2/9) starting in 1995 (years) and 1995Q1 onwards (quarter). Shorter time series are required for regional data and supply-use and input-output data. For more details see the Transmission Programme ESA2010
Transmission of data To Eurostat is accompanied by a national publication of data.
The timing of publication of national accounts data depends on provisions in national and EU regulations, access to source data and the complexity of the compilation process.
The detailed scope and required timeliness for national accounts data are defined in Transmission Programme ESA2010.
The annual main aggregates data are provided to Eurostat 2 and 9 months after the end of the reference year. Quarterly data are transmitted 2 months after the quarter-end.
The annual general government data are provided to Eurostat 3 months (main aggregates and EDP data), 9 months (main aggregates, detailed data on taxes, social contributions and EDP data) and 12 months (government expenditure by function) after reporting period. Quarterly data are transmitted 3 months after reporting period. At the national level, general government deficit and debt data are publicly available twice a year in the form of news release (provisional data in April and final data in October) at the same time of Eurostat’s press releases.
Provisional annual data on main aggregates' and EDP data as well as quarterly data on non-financial and financial accounts and government debt data are available within 3 months after reporting period.
Provisional estimates of gross domestic product / total gross value added at regional level (NUTS 2) are available within 12 months after the end of the reference year (t+12). Depending on the scope of data, tables are sent to Eurostat at 12 and 24 after the reference year.
The revised final data is used to calculate the average value of GDP per capita for the last three years for territorial units at NUTS 1, NUTS 2 and NUTS 3 levels. Data in the form of a Statistics Poland President's announcement are published by October 30 each year (t+22). The deadlines for approving revised final data for 2018 is October 26, 2020 (665 days). Data are immediately transmitted to the Local Data Bank database to provide users with full and immediate access to extensive data.
According to the ESA 2010 regulation, supply, use and input-output tables are transmitted to Eurostat within 36 months after the end of the reference year.
In Poland supply and use tables are prepared every year and input-output tables are prepared every 5 years.
Due to the need to prepare a publication containing methodological information, at the national level supply and use tables are publicly available within 39 months after the end of the reference year and input-output tables are published within 42 months after the end of the reference year.
At the national level data are publicly available in the form of news release, publications and internet database.
The geographical comparability of national accounts data is ensured by application of common definitions and compilation standards provided in the European System of National and Regional Accounts.
Compilation of national accounts according to the methodology applied bot at EU and worldwide levels allows for the publication of a set of data devoted to international comparisons, e.g. general government surplus/deficit, general government debt and gross domestic product according to the purchasing power parity. Data on private consumption, gross fixed capital formation and gross value added for selected activities are also published.
Comparability between regions is ensured by application of the NUTS classification for 2000 onwards in the scope of GFCF, GVA, compensation of employees and for 2016 onwards in case of employment.
The compilation of national accounts according to the ESA2010 standard guarantees the comparability both geographical and over time, i.e. between countries and in long time series. Access to appropriate data sources that adequately respond to the changing economic environment is extremely important. The methodology itself also requires updating in order to reflect changes taking place in the economic environment. Hence, national accounts are subject to regular revisions, verifying historical data since 1995. Improving the methods of estimating selected areas of the economy, taking into account phenomena that have not been subject to observation so far, or the use of more recent data sources is introduced in the longest possible number of years, which guarantees comparability of data in time.
The cyclical recalculation of full data series is aimed at developing and providing users with consistent and comparable data from the area of national accounts.
As a result of the GNI and EDP verification procedure, Statistics Poland is obliged to revise national accounts data for the open years (since 2010 for GNI and the last four years for EDP). If the relevant revisions are significant, the time series are verified also for the years before 2010. Introduction of the relevant changes in the longer period ensures comparability and consistency of the data series.
