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.
In Lithuania, national accounts (NA) are compiled by three divisions of Statistics Lithuania: the National Accounts division (NAD), the Government Finance statistics division (GFSD) and the division of Methodology and Data Science group (MDSG).
National Accounts division is responsible for compilation of annual and quarterly main aggregates of NA (basic and detailed breakdowns of main NA aggregates), annual and quarterly non-financial sector accounts, regional accounts, supply, use and input-output tables.
Government Finance statistics division is responsible for compilation of all quarterly and annual transactions of general government sector, non-financial accounts of general government sector, quarterly financial accounts and balance sheets of general government, government debt.
Methodology and Data Science group is responsible for the first Employment (flash) estimate, first GDP (flash) estimate and second estimate by the production approach, also for seasonal adjustment of all required quarterly NA data.
The bank of Lithuania is responsible for compilation of Balance of Payments statistics, quarterly and annual financial accounts and balance sheets for all institutional sectors.
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
State Data Agency (Statistics Lithuania), 29 Gedimino Ave., LT-01500 Vilnius, Lithuania
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
7 August 2025
2.2. Metadata last posted
29 December 2021
2.3. Metadata last update
7 August 2025
3.1. Data description
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, 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, Lithuanian 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
annual non-financial balance sheets
supply, 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
Most of the Lithuanian data, which is published in Eurobase, can be found in national Database of Indicators (see section 10.3 for more information) with some exceptions:
Supply, use and input-output tables are presented in predefined tables in Official Statistics portal (OSP).
Statistics Lithuania (SL) publishes also tourism satellite accounts under database tree Business statistics (>Tourism); environmental protection expenditure accounts - Environmental protection and energy (>Environmental protection). In addition to that satellite culture can be found in Database of Indicators under database tree Population and social statistics (> Culture, the press, sport).
SL also publishes labour productivity of the national economy by economic activity; gross value added of small and medium enterprises, data can be found in Database of Indicators under database tree Economy and finance (macroeconomics) (>National Accounts (ESA 2010)).
3.2. Classification system
The 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 for economic activities, CPA for products by economic activities, COFOG for the functions of government, COICOP 2018 for individual consumption by purpose, NUTS for regional breakdowns.
A full overview of classifications is available in:
Lithuanian classification of Economic Activities (EVRK Rev 2) is a national version of the Statistical Classification of Economic Activities in the European Community (NACE). The periodicity of update of the classification directly depends on the periodicity of update of NACE.
Classification of Products and Services (PGPK).It is a national version of international classifications CPA and PRODCOM. The Classification of Products and Services (PGPK 2022) has been prepared according to the Statistical Classification of Products by Activity in the European Economic Community (CPA Ver. 2.1) and PRODCOM List 2022. It is made up of two parts:
Part I is used for keeping records on agricultural, forestry, hunting and fishing production and non-industrial services by origin of production.
Part II is used for keeping records on industrial production produced within the country by origin of production. It is updated taking into account changes in the PRODCOM list every 2 or 3 years.
In pursuance of Resolution No 247 of 3 March 2005 of the Government of the Republic of Lithuania, Statistics Lithuania established a Central Classification Database (CCDB). CCDB can be found at this website - klasifikatoriai.
3.3. Coverage - sector
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.
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, 38, 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.
Annual national accounts data (for the year t-1) in Lithuanian database of indicators presented according to NACE Rev.2 activity breakdowns A*10 (after t+2 months-only the Main aggregates as requested in Table 1 of ESA 2010 data transmission programme), A*38 (after t+9 months), and A*64 (after t+21 months).
Quarterly national accounts data are presented in the national database according to NACE Rev.2 activity breakdown as requested in ESA 2010 transmission programme of data.
Lithuania is the country whose GDP at current prices represents less than 1% of the corresponding Union total, in relation to this quarterly non-financial sector accounts are transmitted and published for S.1, S.13 and S.2 institutional sectors only.
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 and income generated) and the flows of goods and services (output, imports, exports, final consumption, intermediate consumption and capital formation by product group). In input-output tables, these variables are broken down either by industry (NACE Rev. 2) or product (CPA 2.1).
ESA 2010 also encompasses concepts of population and employment. Such concepts are relevant for the sector accounts and the detailed breakdown of main GDP aggregates by industry.
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.
Lithuania applies concepts and definitions of ESA 2010.
3.5. Statistical unit
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.
Lithuanian national accounts are based on institutional units, which correspond to concept of enterprise in Lithuania. The Kind-of-activity units (KAUs) are made only out of the biggest enterprises that carry out several activities, and which have an impact on the total results.
The Statistical Register of Economic Entities (SREE) is the main tool to carry out statistical surveys and serves as a sampling frame for business surveys. This register is maintained by Statistics Lithuania. It includes information about all types of units from the administrative Register of Legal Entities determining their active/inactive status. The SREE is the base for statistical units, sample frames, business demography and for serving user needs. For statistical purposes the Register, apart from the administrative part of information from administrative registers of units, includes a statistical part of information as well.
3.6. Statistical population
The national accounts population of a Lithuania consists of all resident statistical units. 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.
Lithuanian national accounts are exhaustive. This means that all resident statistical units are covered directly through data sources (surveys/administrative data) or through inclusion of exhaustiveness adjustments.
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.
The reference area in Lithuanian national accounts is the economic territory of Republic of Lithuania. According to NUTS classification the following breakdowns are present:
NUTS level 1 corresponds to country.
NUTS level 2 corresponds to the Capital Region and Central and Western Lithuania Region.
NUTS level 3 corresponds to 10 counties: Vilnius county, Alytus county, Kaunas county, Klaipėda county, Marijampolė county, Panevėžys county, Šiauliai county, Tauragė county, Telšiai county, Utena county.
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.
The length of time series of the data (according to the ESA 2010 requirements) delivered to Eurostat and national database correspond to ESA 2010 transmission programme.
Some historical NA data are available at national database, however it is not consistent with ESA 2010 time series and present only historical value.
3.9. Base period
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 Regulation (EU) 2023/734. 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.
Lithuania currently uses 2021as reference year for the compilation of chain-linked volumes. The method to compile quarterly chain-linked volumes is the annual overlap method.
With the exception of some variables concerning population and labour that are usually expressed in number of persons, hours or jobs, the ESA 2010 system shows all flows and stocks in monetary terms: in euros or other national currency. Flows and stocks shall be measured according to their exchange value, i.e. the value at which flows and stocks are in fact, or could be, exchanged for cash. Market prices are, thus, the ESA's reference for valuation.
In addition to measurement in current (market) prices, some national accounts variables are also expressed in previous year's prices and chain-linked volumes, see section 3.9. Furthermore, it is possible to derive growth rates and indices, and various other measures '(e.g. percentages, per capita data, data expressed in purchasing power standards)' can be applied as well.
There are differences in Lithuanian national accounts time series published in Eurobase in national currency (Lithuania adopted the euro as its national currency on 1 January 2015) and in euro for the period 1995-2004.
This is due to different euro exchange rates used in Eurobase.
The litas (former national currency) was pegged to the euro at a rate of 3.4528 to 1 on 2 February 2002; litas became part of the ERM (European Exchange Rate Mechanism) II on 28 June 2004. The exchange rate did not change until the litas was completely replaced by the euro on 1 January 2015.
NA data in national currency in Eurobase present “Euro fixed” time series for the whole period, i.e. dividing the whole time series in former national currency by the fixed conversion rate to the Euro (3.4528 to 1). These time series are published in national Database of Indicators as well.
Lithuanian NA data in euro published in Eurobase are presented using floating exchange rates of former national currency vs. euro/ECU for the relevant periods.
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).
Lithuania uses the approach for reference period described above.
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. Both Annex A and B are amended and published in the Official Journal of the European Union NO REGULATION (EU) 2023/734 (Amendment ESA 2010)
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 and amendment );
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 and amendment).
Temporary derogations to the data transmission requirements have been granted to Member States, up to 2027 by the Commission Implementing Decision 2024/1251/EU of 25 April 2024 thus allowing national data to deviate temporarily from the ESA 2010 transmission requirements.
Some other legal acts with relevance for national accounts concern:
Legal act on the excessive deficit procedure
Several separate acts, often regarding classifications such as: NACE Rev.2, CPA 2014, COFOG, COICOP 2018, 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 ESA 2010 Regulation stipulates that the quality of national and regional accounts data sent to Eurostat are to be assessed according to the quality criteria set out by the Regulation on European statistics (Regulation (EC) No 223/2009). The modalities, structure and assessment indicators of the quality assessment process are set out in a Commission implementing act (Regulation (EU) 2016/2304).
The mutual agreements between SL and administrative data providers (e.g. The Bank of Lithuania, Ministry of Finance) are signed and updated every year.
6.2. Institutional Mandate - data sharing
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.
Lithuanian national accounts data are used by different national and international organizations, policy makers, analysts. All data presented in the national Database of indicators are accessible to everyone.
Data are transmitted via Eurostat to other international organisations as SL is part of the European Statistical System and coordinates and shares data with the Commission (Eurostat). Quarterly Financial Accounts data, Balance of Payments data and Government Financial Statistics data are directly transmitted to ECB, too.
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).
In the process of statistical data collection, processing and analysis and dissemination of statistical information, the State Data Agency fully guarantees confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality policy guidelines of the State Data Agency.
7.2. Confidentiality - data treatment
In a statistical sense, ‘confidential data’ means data which allow statistical units to be identified, either directly or indirectly, thereby disclosing individual information. To determine whether a statistical unit is identifiable, account shall be taken of all relevant means that might reasonably be used by a third party to identify the statistical unit. Although national accounts data are usually highly aggregated, there may be possible cases for detailed breakdowns of aggregates and/or small economies. In these cases measures should be taken in order not to disclose data of a separate statistical unit. Guidance on how to prevent disclosure can be found in the Handbook on Statistical Disclosure Control.
Lithuanian guidance on confidential data treatment is presented in the Statistical Disclosure Control Manual, approved by Order No DĮ-26 of 19 January 2024 of the Director General of the State Data Agency. The State Data Governance Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the State Data Governance Information System, approved by Order No DĮ-202 of 27 August 2021 of the Director General of Statistics Lithuania.
Lithuania is reporting some confidential time series to Eurostat for internally use only, the data are marked as confidential statistical information (primary and secondary confidentiality).
8.1. Release calendar
Good practice requires that new national accounts data and associated news releases are announced in a release calendar that is published well in advance of the respective releases.
Statistical information is published in accordance with an approved release calendar placed on the Official Statistics Portal of Lithuania. Release calendar is usually approved around mid-December for the following year. Any amendments to release calendar are approved by the order of Director General of State Data Agency as soon as they are known.
The advance release calendar includes events such as: news releases, publications, indicators database.
Release calendar of predefined data tables (published in Excel format) are presented on the portal under link (only in Lithuanian - Statistinių teminių lentelių, formuojamų ne iš Rodiklių duomenų bazės kalendorius).
8.2. Release calendar access
Approved release calendar of Statistics Lithuania. Search by area “Economy and finance (macroeconomics)”, topic “National accounts”/”General government finance” and sub-theme are available for selection.
8.3. Release policy - user access
Statistical information is prepared and disseminated under the principle of impartiality and objectivity, i.e. in a systematic, reliable and unbiased manner, following professional and ethical standards (the European Statistics Code of Practice), and the policies and practices followed are transparent to users and survey respondents.
All users have equal access to statistical information. All statistical information is published at the same time – at 9 a.m. on the day of publication of statistical information as indicated in the calendar on the Official Statistics Portal. Relevant statistical information is sent automatically to news subscribers.
The President and Prime Minister of the Republic of Lithuania, their advisers, the Ministers of Finance, Economy and Innovation, as well as Social Security and Labour of the Republic of Lithuania or their authorized persons, as well as, in exceptional cases, external experts and researchers have the right to receive early statistical information. The specified persons are entitled to receive statistical reports on GDP, inflation, employment and unemployment and other particularly relevant statistical reports one day prior to the publication of this statistical information on the Official Statistics Portal. Before exercising the right of early receipt of statistical information, a person shall sign an undertaking not to disseminate the statistical information received before it has been officially published.
Statistical information is published following the Official Statistics Dissemination Policy Guidelines and Statistical Information Dissemination and Communication Rules of the State Data Agency approved by Order No DĮ-208 of 8 October 2024 of the Director General of the State Data Agency
New quarterly national accounts data are published each quarter: 4 times per year. However, depending on circumstances and national practices, initially released quarterly national accounts data may be revised and disseminated again. Annual national accounts data are published at least once a year: when data for a new year are added. But, depending on country practices and revision policy, annual data can also be published more often, e.g. publication of a provisional estimate early in the calendar year and a revised one later in the calendar year.
Frequency of dissemination of Lithuanian national accounts data is in line with European transmission programme. Annual and quarterly NA data are disseminated nationally according to approved release calendar.
Quarterly general government aggregates, financial accounts of general government are disseminated once every quarter; non-financial sector accounts are disseminated to Eurostat twice for every quarter at t+85 days and at t+3 months after the end of the reference quarter, meanwhile in national database of indicators the data are published once for every quarter after t+3 months.
Some other quarterly series disseminated more often: quarterly GDP “flash” estimate is published at t+30 days after the end of the quarter, second GDP estimate (containing GDP components by three approaches) published at t+2 months after the end of the quarter, third estimate is published after t+3 months. Employment “flash” estimate is disseminated at t+30 days after the end of the quarter, second and third estimate disseminated at t+45 days and t+2 months respectively (t+45 employment estimate is not published nationally).
Detailed annual national accounts are disseminated once in a year in the end of September or in the December, depending on a data set. Annual main aggregates of general government are disseminated to Eurostat twice a year: preliminary statistical information is disseminated at t+ 3 months, revised – at t+ 9 months after the end of the reference year; the data are published in national database of indicators in the beginning of April and October respectively. In some cases, if revision of the data is requested by Eurostat after EDP verification, the data may be additionally disseminated to Eurostat and in national database in the second half of April and October respectively following the end of the reference year.
Some of NA data are disseminated on a less regular basis: symmetric input-output tables are disseminated once in five years.
10.1. Dissemination format - News release
The most important results of national accounts are issued in news releases. New key national accounts data may also be presented in press conferences or press briefings. The exact dates are pre-announced in release calendars (see section 8.1 above).
News releases on the first and the second GDP estimates are published, respectively, on the 30th day and within 2 months after the end of the reference year.
News release on annual national accounts aggregates is usually published in the first days of October.
News releases on regional GDP are published at t+12 months after the end of the reference year. News releases on General government deficit and debt are published in the beginning of April of the year following the reference year.
10.2. Dissemination format - Publications
Currently in Lithuania there is no publication dedicated specifically for national accounts, the last publication “National Accounts of Lithuania” was released in December of 2017.
Annual national accounts data are disseminated in publication: “Lithuania in figures”.
Publications are available in electronic form through E-library. Publications are released in Lithuanian and English.
10.3. Dissemination format - online database
In order to enable easy access to national accounts data, all validated national accounts data should be made available to users by publishing them in an online database.
All national accounts data of Lithuania are made available to users in Eurostat’s public database. All national accounts data are available by entering the navigation tree under 'Database by themes' and then select 'Economy and finance' and subsequently 'National accounts ESA 2010' or 'Government statistics'.
Lithuanian national accounts data are available to users in Database of Indicators. All statistical data are available by entering navigation tree under ‘Economy and finance (macroeconomics)‘ and then by selecting navigation trees ‘National accounts (ESA 2010)’ and/or ‘General government finance’.
Satellite culture accounts is available under database tree Population and social statistics (> Culture, the press, sport).
Tourism satellite accounts under database tree Business statistics (>Tourism).
Environmental protection expenditure accounts - Environmental protection and energy (>Environmental protection).
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
In addition to news releases and other publications (see sections 10.1 and 10.2), information on national accounts may be posted using social media.
Statistics Lithuania uses of social media of Facebook, X, LinkedIn YouTube.
The general methodological framework for the compilation of national accounts in the EU is ESA 2010.
In addition, several handbooks have been developed to help compilers to produce national accounts data. Some of the most important methodological manuals are the Handbook on quarterly national accounts, Manual on regional accounts methods, Eurostat Manual of Supply, Use and Input-Output Tables, Manual on Government Deficit and Debt. Also, guidance manuals on specific topics are available, e.g. compilation guide on land estimation, compilation guide on inventories, Manual on measuring Research and Development in ESA 2010.
The manuals above specifically apply to EU national accounts statistics. However, world-wide equivalents are often also available: SNA 2008 and towards the 2025 SNA, Quarterly National Accounts Manual, Handbook on Input-Output Table Compilation and Analysis, Government Finance Statistics Manual.
Beside the above mentioned methodological framework ESA 2010 for compilations of NA in EU countries and various guides, handbooks, Statistics Lithuania publishes some national methodological documentation on the Official Statistics Portal. Most of the documentation is in Lithuanian language; this includes methodology on the estimation of GDP first and second estimates, User cost method for the estimation of Imputed rentals (available also in English) and others.
Some methodological information is available in English language also:
Annual non-financial sector accounts inventory, metadata on Quarterly national accounts, Annual national accounts, Annual non-financial sector accounts, Accrued-to-date pension entitlements in social insurance, Employment (ESA 2010), Stocks of fixed assets, Balance sheet for non-financial assets, Employment (experimental statistics), Indicators of small and medium-sized enterprises is publicly available on website under ‘Metadata’. Lithuanian Regional accounts inventory available under “Methodology”.
Chapter 1 of the Lithuanian GNI Inventory is available in CircaBC webpage.
Lithuanian quarterly national accounts Inventory is published in Eurostat’s webpage.
Inventory of the methods, procedures and sources used for the compilation of deficit and debt data and the underlying government sector accounts according to ESA2010 is publicly available on website website under ‘Methodology’. The following metadata files are available under ‘Metadata’: Taxes and social contributions by ESA 2010 category (annual), General government expenditure by function (COFOG), Financial accounts of general government, General government revenue and expenditure, General Government Debt (Maastricht debt), Central Government Debt (SNA 2008), General Government Debt (SNA 2008), Municipal budget revenue, Municipal budget expenditure, General government deficit and debt.
Methodology of the National Bank of Lithuania (BoL) on financial accounts can be found under Methodology on the website of BoL.
10.7. Quality management - documentation
The importance of national accounts requires that documentation should be available on the procedures applied for quality management and quality assessment. Examples of such documentation are national accounts quality reports, quality studies and reports on revision analysis.
The quality (in terms of accuracy), revision analysis of Lithuanian national accounts is documented in the news releases and available in Official Statistics Portal (e.g. news release on Annual aggregates of national accounts).
11.1. Quality assurance
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).
Eurostat assures the quality (accuracy/consistency) of national data by systematically applying validation checks to all national accounts transmissions of countries.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at Statistics Lithuania. Main trends in activity of Statistics Lithuania aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
The ESA 2010 Regulation stipulates that the quality of national and regional accounts data sent to Eurostat are to be assessed according to the quality criteria set out by the Regulation on European statistics (Regulation (EC) No 223/2009). The modalities, structure and assessment indicators of the quality assessment process are set out in a Commission implementing act (Regulation (EU) 2016/2304).
Each year, in accordance with Article 4(2) of the ESA 2010 Regulation, Member States report on the quality of national and regional accounts data sent to Eurostat. Based on their national quality reports, Eurostat prepares an overall assessment in accordance with Article 4(4).
Every year, not later than 31 May, Lithuania provides Eurostat with the completed quality report. The quality report on national and regional accounts contains quantitative indicators and qualitative descriptions of the quality of the data sent the previous year. These reports are not published nationally.
Lithuania also provides to Eurostat the yearly Report on quality of GNI data and the GNI questionnaire. Report is not available to the users. The structure and format of the GNI Questionnaires and Reports on Quality is approved each year by the GNI Expert Group.
11.2. Quality management - assessment
Data quality corresponds to accuracy, timeliness and punctuality, comparability and coherence requirements.
The quality of information is analysed during the estimation of indicators. Additional quality control of statistical data is performed at the macro level. Statistical indicator estimates are compared with the estimates of the previous periods and the data from other relevant statistical surveys and administrative sources.
Eurostat periodically checks the quality of the reported annual National Accounts data through the annual GNI questionnaires and the GNI quality reports. Eurostat also assesses countries' GNI Inventories of sources and methods, and the compliance of the compiled indicators with the requirements of EU legislation. GNI verification visits are carried out to gather additional information that is necessary to identify possible weaknesses in the statistical sources and methods used to calculate GNI and its components.
The annual Quality Reports on National and Regional Accounts are published at Eurostat's website, with the aim to assess the quality of the indicators provided to Eurostat by the countries of the European Union (including also Iceland, Norway and Switzerland) in terms of completeness, accuracy, reliability, timeliness, punctuality, coherence and comparability. See also section 11.1.
Quality assessment report on financial accounts – statistics underlying the Macroeconomic Imbalance Procedure indicators as provided by Lithuania (Bank of Lithuania and Statistics Lithuania), Quality assessment report on b.o.p/i.i.p – statistics underlying the Macroeconomic Imbalance Procedure indicators as provided by Lithuania (The Bank of Lithuania) are available on the website of the Bank of Lithuania under Quality policy.
12.1. Relevance - User Needs
National accounts data provide key information for economic policy monitoring and decision making, for forecasting, for administrative purposes, for informing the general public about economic developments (directly or indirectly via news agencies), and as input for economic research.
The main users of statistical information on Lithuanian National Accounts are State and municipal authorities and agencies, international organisations, the media, research and business communities, students, whose needs are satisfied without a breach of the confidentiality principle.
12.2. Relevance - User Satisfaction
Views and opinions of users of national accounts statistics can be collected and analysed as one of the tools to 'measure' the relevance of national accounts data.
From 2005, user opinion surveys have been conducted on a regular basis. Official Statistics Portal traffic is monitored; website visitor opinion polls, general opinion poll on the products and services of Statistics Lithuania, target user group opinion polls and other surveys are conducted. In 2007, the compilation of a user satisfaction index was launched. The said surveys are aimed at the assessment of the overall demand for and necessity of statistical information in general and specific statistical indicators in particular.
More information on user opinion surveys and results thereof are published in the User Surveys section on the State Data Agency website.
12.3. Completeness
The ESA 2010 transmission programme, consisting of a set of 26 tables across all national accounts domains (see section10.3) defines the minimum national accounts data set that must be available in all Member States of the EU.
According to quality reports issued by Eurostat (see section 11.1 for more information) overall completeness of Lithuanian National Accounts data as required by ESA 2010 Transmission Programme was very high.
Lithuania provides all mandatory data required by TP and some information on voluntary basis.
Lithuania has a derogation until autumn 2027 for the implementation of COICOP 2018 in the 1995–2019 time series.
13.1. Accuracy - overall
National accounts aggregates estimated in Lithuania are based on various data sources: large number of statistical surveys, administrative data, using direct and indirect estimation methods, benchmarking and extrapolations. The accuracy of NA aggregates largely depends on the quality of the different data sources used. Conceptual and exhaustiveness adjustments are made to the data coming from the different data sources to meet the requirements and definitions of ESA 2010.
GDP is key aggregate of national accounts. GDP volume estimates, using final information coming from the data sources (transmitted at t+21 months after reference period) are considered more accurate than first estimates of GDP using modelling, short-term statistics data. The most accurate GDP estimates are made after balancing procedure of Supply-Use tables (transmitted at t+36 months after reference period). The supply and use framework forms the basis for the balancing process by type of product and provides important indications as regards the consistency of the GDP production and expenditure approaches.
General government statistics are produced based mainly on administrative data sources, therefore, the overall accuracy is considered high.
NA data is periodically revised and differences between new and old versions in each round of revision are analysed.
The revisions of national account data are in detail described in the GNI quality reports and EDP reports sent to Eurostat on regular basis.
13.2. Sampling error
Not applicable.
13.3. Non-sampling error
Not applicable.
14.1. Timeliness
National accounts data should become available to users as timely as possible, taking into account the frequency of the data (annual or quarterly), the character of the data (info on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and timeliness.
The ESA 2010 transmission programme defines the required timeliness for all national accounts tables. Quarterly tables should become available between 2 and 3 months after the quarter-end. The annual tables have to be transmitted between 2 months (main aggregates) and 36 months (supply and use tables) after the end of the reference year.
Lithuanian national accounts are sent to Eurostat respecting the deadlines specified in ESA 2010 data transmission programme.
Annual and quarterly NA data are disseminated nationally in timely matter according to approved release calendar (see sections 8.1-8.3 for more information).
14.2. Punctuality
Good practice requires that the dates on which national accounts data become available are pre-announced and that the pre-announced publication dates are met.
National accounts data transmissions in the framework of the ESA 2010 transmission programme should be punctually delivered to Eurostat at the timeliness defined in the transmission programme (or before).
In Lithuania statistical information is published in accordance with an Official Statistics Calendar. In case of delay, users are notified in advance by indicating the reason and a new date of publication.
15.1. Comparability - geographical
The geographical comparability of national accounts in Member States of the EU is ensured by the application of common definitions of the European System of Accounts ESA 2010). Worldwide geographical comparison is also possible as most non-European countries apply the SNA 2008 guidelines, and SNA 2008 is consistent with ESA 2010.
Lithuanian national accounts are produced according to requirements and definitions of ESA 2010. Lithuanian NA aggregates should be comparable with the same NA aggregates of other countries, which use the common definitions of ESA 2010 for production of their NA data. However full comparability cannot be always ensured, as different countries may use different methods and different data sources for estimation of NA aggregates.
15.2. Comparability - over time
As the data for all reference periods are compiled according to the requirements of the ESA 2010, national accounts data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past.
The Lithuanian NA accounts data are comparable over time. The length of comparable time series is according to the requirements of ESA 2010 Transmission programme of data, and depends on the corresponding data table. For example, the comparable time series for the main aggregates of NA are starting the year 1995, the comparable time series of regional accounts are starting the year 2000.
It should be noted that in the case of the Supply-Use tables, once they are compiled for the year t-3 and transmitted to Eurostat at t+36 months (after reference period) they are not further revised. Transmitted symmetric input-output tables are not a subject for further revisions as well.
The temporal breaks in time series can sometimes occur with the major or benchmark revisions of time series, changes in the classifications.
A new version of the classification of individual consumption expenditure by purpose – COICOP 2018 – has been introduced in the Household final consumption expenditure estimations for the period starting 2020. Lithuania has a derogation until autumn 2027 for the implementation of COICOP 2018 in the 1995–2019 time series.
15.3. Coherence - cross domain
Within the system of national accounts there is full consistency between the domains: annual and quarterly national accounts, government accounts, sector accounts, financial accounts, regional accounts, supply and use tables. However, in practice full consistency may not always be possible and temporary discrepancies might occur. They are usually the result of vintage differences.
Primary statistics like structural business statistics (SBS), short term statistics (STS) and labour force statistics (LFS) are widely used as input for national accounts. However, there is no full consistency between these statistical domains and national accounts. Main reasons are differences in concepts/definitions and in coverage. Balance of payments is also used as an important source for national accounts. The definitions and coverage of balance of payments, as defined in the BPM6 manual, are fully harmonised with those in ESA 2010. Therefore, balance of payments variables are in principle fully coherent with the corresponding national accounts variables.
The coherence of Lithuanian National Accounts data are very high in terms of internal consistency between and within the data tables, sub-annual and annual statistics, totals and sums of components.
Some differences between the tables during the year may occur due to vintage effect. This mainly concerns coherence with the general government accounts.
Concerning the discrepancies between the non-financial and financial sector accounts, differences in the sectors between non-financial net lending/net borrowing (B9) and net financial transactions (B9F) are present, which is the case in other EU countries as well.
Lithuania is making continuous effort to reduce these vertical discrepancies between financial and non-financial sector accounts.
15.4. Coherence - internal
The internal coherence of the assessed Lithuanian data is very high, Lithuanian data are also coherent in terms of additivity of series. The internal coherence is checked between annual and quarterly NA data tables in respect to coherence within and between tables, totals and sum of components.
One of the most important aspects of internal coherence is the consistency of Lithuanian GDP measured by three approaches. GDP estimation methods (by production, income and expenditure approaches) are adequate and yield the same result. Annual GDP and its components in all three approaches are consistent with quarterly GDP and its components.
The national accounts indicators are estimated using information from other statistical surveys, carried out by the Statistics Lithuania, and administrative data sources, so there is no additional statistical reporting burden on respondents.
Revision policy of the Bank of Lithuania can be found on the website of the Bank of Lithuania under Data revisions.
Regarding revision policy implementation, the recommended harmonized revision policy is applied in Lithuania; some temporary inconsistencies can occur due to vintage effect.
Revision policy and its harmonization are also discussed in the Interinstitutional group on Macroeconomic statistics. This group is represented by experts from State Data Agency, the Ministry of Finance, the Bank of Lithuania, the State Tax Inspectorate, the Ministry of Economy and Innovation and National audit office of Lithuania (as an observer).
17.2. Data revision - practice
In Lithuania the published national accounts aggregates can regularly be affected by the revisions. Two types of revisions are distinguished in national accounts practice: routine revisions and major/benchmark revisions. Regular update of data sources is a major cause of the routine revisions, while methodological provisions updates, improvement of estimation methods, emergence of new sources of information are the reasons for major revisions of National Accounts indicators.
The revisions in Lithuania are usually scheduled and results are published in accordance to advance release calendar, indicating the length of time-series to be revised. In the case of unexpected non-scheduled revisions, the changes to release calendar are approved by the order of Director General of State Data Agency and users are informed about them.
18.1. Source data
National and regional accounts compilation builds up on statistics that are primarily collected for other purposes (primary statistics).
It relies on a variety of data sources, including administrative data: car and business registers, accounting statements, tax data, budgetary reports, population censuses, statistical surveys of businesses and households, statements of supervising institutions and branch organisations, annual and quarterly reports, trade statistics on goods and services, balance of payments information.
There is no single survey source for national accounts. Sources vary from country to country and provide statistical information on a large set of economic,social, financial and environmental phenomena, which may not be strictly related to national accounts.
National Accounts in Lithuania are estimated using various data sources: statistical surveys, administrative data, fiscal data. Some data sources are used for estimation of NA components, while others are used for verification purposes. The list of the main data sources broken down by three GDP approaches and GNI are presented in Chapter 1 of Lithuanian GNI Inventory (see section 1.9 Main data sources used). More detailed information about these main data sources is provided in GNI Inventory chapter 10, however it is not publicly available.
For the information on data sources used to compile annual sector accounts please see ASA Inventory (section C data sources).
For the information on data sources used to compile quarterly nation accounts please see QNA Inventory (Chapter 9).
For the information on sources used for the compilation of deficit and debt data and the underlying government sector accounts, please see EDP Inventory (Chapter 3).
For the information on sources used for compilation of Regional Accounts please see Regional Accounts Inventory (Section 1.3)
See also section 10.6. Documentation on methodology
18.2. Frequency of data collection
National accounts are usually compiled on an annual or quarterly basis from other primary statistics. The frequency of data collection of primary statistics varies according to the nature of the data source.
The Schedule of the exchange of information between the units inside SL is approved by the Director General every year. This document specifies for every SL unit what data, at which detail, when and to who has to be delivered.
Statistical information, received from the Ministry of Finance, is is carried out in accordance with Order No 1K-64/DĮ-44 of 23 February 2023 of the Minister of Finance of the Republic of Lithuania and the Director General of State Data Agency. Agreements between SL and other administrative data providers (The Bank of Lithuania, Centre of Registers, National Health Insurance Fund under the Ministry of Health, State Social Insurance Fund Board under the Ministry of Social Security and Labour and other institutions) are also made. The agreements specify what data and at what level of detail should be provided, to whom, format and method of data provision, frequency and provision deadline of the data.
National accounts departments typically do not collect data themselves but receive them from other departments or institutions.
The data collection in Lithuania is organised according to the schedule of the exchange of information between the units inside SL; via signed agreements with external data providers. Please see section 18.2 for more information.
National accountants in Lithuania are often involved in advising on the contents of surveys, updates and development of the questionnaires of other units in SL.
18.4. Data validation
Data validation refers to any activity aimed at verifying that the value of a data item comes from a given set of acceptable values. It is a key task performed in all statistical domains and particularly important for national accounts, which is a key dataset for economic analysis and policy decisions.
In order to increase overall data quality and workflow efficiency, the European Statistical System (ESS) is moving towards more harmonisation of validation activities including the definition of common standards, tools and support for implementation (see ESS validation website). National accounts are a pilot in this area. An ESA 2010 Task Force on validation was established in 2015 to agree and document validation rules in an ESA 2010 validation handbook and progressively implement them in a pre-validation service for national accounts data.
The confrontation of data from different sources is an integral part of the national accounts compilation. Source data used in national accounts undergo a sequence of checks within NSIs. Statistical data are compared with data from previous periods and with information from additional data sources. Analysis of the statistical data, identification of outliers are carried out. In the event of significant deviations, the reasons for the deviation are investigated and the errors identified are corrected.
For the validation of national accounts data, Lithuania applies validation rules agreed with Eurostat and provides metadata to support the validation process with respect to revisions and outliers.
18.5. Data compilation
Data sources, methods and compilation techniques are country specific, but should be employed in such a way that the definitions and concepts in ESA 2010 are met. Many guidance documents on general and specific national accounts compilation issues are available. See for more details section 10.6.
The national accounts for the Republic of Lithuania are compiled by State Data Agency (Statistics Lithuania). In the LNA, the production and expenditure approaches are the main to determine the level of GDP, and hence, the GNI. The third approach – the income approach – is also applied; nevertheless, it is not independent.
Sector accounts provide supplementary information for institutionally oriented users. They also serve as an important instrument ensuring coherence in the system of national accounts.
The supply and use framework 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 this framework is used as a tool for the final adjustment in the GDP compilation process.
Publicly available Chapter 1 of Lithuanian GNI Inventory gives the outline of the compilation process of Lithuanian GDP by three approaches, balancing and integration procedure, overview of the allowances for exhaustiveness.
For related information, links to publicly available inventories, see sections 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. Seasonal adjustment is therefore a fundamental process in the interpretation of time series to inform policy making (ESS guidelines on seasonal adjustment, 2024 Edition, Point 3).
For selected sub-annual national accounts data, such as notably the quarterly main aggregates, time series are usually not only published in their unadjusted form, but also with various types of adjustment (e.g. seasonal, calendar, trend-cycle).
According to the ESA transmission programme, quarterly data 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, seasonal adjustment (including calendar adjustments, where relevant) is compulsory for a limited set of series.
The main components of GDP and GNI, employment data are seasonally adjusted using the TRAMO/SEATS method, JDemetra+ (version 2.2.2.) program.
The seasonal adjustment model for the time series of GDP, GNI components and employment data is established for one year and updated once a year, with all quarterly data for the reference year.
Seasonal and calendar factors are used in the modelling, regressors of non-working days, lifting years are used; outliers are identified and adjusted; the Lithuanian holiday calendar is also taken into account. When validating the results, the statistical significance of the variables, the number of outliers, the statistical characteristics of the residuals (seasonality, independence, normality of the residuals, etc.) are checked.
The sum of the quarterly values of seasonally adjusted GDP and its components, employment must be reconciled with the annual values of these indicators, after removing the impact of working days.
Economy and finance dedicated data and meta information can be found in Official Statistics Portal of Statistics Lithuania.
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, 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, Lithuanian 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
annual non-financial balance sheets
supply, 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
Most of the Lithuanian data, which is published in Eurobase, can be found in national Database of Indicators (see section 10.3 for more information) with some exceptions:
Supply, use and input-output tables are presented in predefined tables in Official Statistics portal (OSP).
Statistics Lithuania (SL) publishes also tourism satellite accounts under database tree Business statistics (>Tourism); environmental protection expenditure accounts - Environmental protection and energy (>Environmental protection). In addition to that satellite culture can be found in Database of Indicators under database tree Population and social statistics (> Culture, the press, sport).
SL also publishes labour productivity of the national economy by economic activity; gross value added of small and medium enterprises, data can be found in Database of Indicators under database tree Economy and finance (macroeconomics) (>National Accounts (ESA 2010)).
7 August 2025
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 and income generated) and the flows of goods and services (output, imports, exports, final consumption, intermediate consumption and capital formation by product group). In input-output tables, these variables are broken down either by industry (NACE Rev. 2) or product (CPA 2.1).
ESA 2010 also encompasses concepts of population and employment. Such concepts are relevant for the sector accounts and the detailed breakdown of main GDP aggregates by industry.
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.
Lithuania applies concepts and definitions of ESA 2010.
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.
Lithuanian national accounts are based on institutional units, which correspond to concept of enterprise in Lithuania. The Kind-of-activity units (KAUs) are made only out of the biggest enterprises that carry out several activities, and which have an impact on the total results.
The Statistical Register of Economic Entities (SREE) is the main tool to carry out statistical surveys and serves as a sampling frame for business surveys. This register is maintained by Statistics Lithuania. It includes information about all types of units from the administrative Register of Legal Entities determining their active/inactive status. The SREE is the base for statistical units, sample frames, business demography and for serving user needs. For statistical purposes the Register, apart from the administrative part of information from administrative registers of units, includes a statistical part of information as well.
The national accounts population of a Lithuania consists of all resident statistical units. 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.
Lithuanian national accounts are exhaustive. This means that all resident statistical units are covered directly through data sources (surveys/administrative data) or through inclusion of exhaustiveness adjustments.
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 reference area in Lithuanian national accounts is the economic territory of Republic of Lithuania. According to NUTS classification the following breakdowns are present:
NUTS level 1 corresponds to country.
NUTS level 2 corresponds to the Capital Region and Central and Western Lithuania Region.
NUTS level 3 corresponds to 10 counties: Vilnius county, Alytus county, Kaunas county, Klaipėda county, Marijampolė county, Panevėžys county, Šiauliai county, Tauragė county, Telšiai county, Utena county.
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).
Lithuania uses the approach for reference period described above.
National accounts aggregates estimated in Lithuania are based on various data sources: large number of statistical surveys, administrative data, using direct and indirect estimation methods, benchmarking and extrapolations. The accuracy of NA aggregates largely depends on the quality of the different data sources used. Conceptual and exhaustiveness adjustments are made to the data coming from the different data sources to meet the requirements and definitions of ESA 2010.
GDP is key aggregate of national accounts. GDP volume estimates, using final information coming from the data sources (transmitted at t+21 months after reference period) are considered more accurate than first estimates of GDP using modelling, short-term statistics data. The most accurate GDP estimates are made after balancing procedure of Supply-Use tables (transmitted at t+36 months after reference period). The supply and use framework forms the basis for the balancing process by type of product and provides important indications as regards the consistency of the GDP production and expenditure approaches.
General government statistics are produced based mainly on administrative data sources, therefore, the overall accuracy is considered high.
NA data is periodically revised and differences between new and old versions in each round of revision are analysed.
The revisions of national account data are in detail described in the GNI quality reports and EDP reports sent to Eurostat on regular basis.
With the exception of some variables concerning population and labour that are usually expressed in number of persons, hours or jobs, the ESA 2010 system shows all flows and stocks in monetary terms: in euros or other national currency. Flows and stocks shall be measured according to their exchange value, i.e. the value at which flows and stocks are in fact, or could be, exchanged for cash. Market prices are, thus, the ESA's reference for valuation.
In addition to measurement in current (market) prices, some national accounts variables are also expressed in previous year's prices and chain-linked volumes, see section 3.9. Furthermore, it is possible to derive growth rates and indices, and various other measures '(e.g. percentages, per capita data, data expressed in purchasing power standards)' can be applied as well.
There are differences in Lithuanian national accounts time series published in Eurobase in national currency (Lithuania adopted the euro as its national currency on 1 January 2015) and in euro for the period 1995-2004.
This is due to different euro exchange rates used in Eurobase.
The litas (former national currency) was pegged to the euro at a rate of 3.4528 to 1 on 2 February 2002; litas became part of the ERM (European Exchange Rate Mechanism) II on 28 June 2004. The exchange rate did not change until the litas was completely replaced by the euro on 1 January 2015.
NA data in national currency in Eurobase present “Euro fixed” time series for the whole period, i.e. dividing the whole time series in former national currency by the fixed conversion rate to the Euro (3.4528 to 1). These time series are published in national Database of Indicators as well.
Lithuanian NA data in euro published in Eurobase are presented using floating exchange rates of former national currency vs. euro/ECU for the relevant periods.
Data sources, methods and compilation techniques are country specific, but should be employed in such a way that the definitions and concepts in ESA 2010 are met. Many guidance documents on general and specific national accounts compilation issues are available. See for more details section 10.6.
The national accounts for the Republic of Lithuania are compiled by State Data Agency (Statistics Lithuania). In the LNA, the production and expenditure approaches are the main to determine the level of GDP, and hence, the GNI. The third approach – the income approach – is also applied; nevertheless, it is not independent.
Sector accounts provide supplementary information for institutionally oriented users. They also serve as an important instrument ensuring coherence in the system of national accounts.
The supply and use framework 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 this framework is used as a tool for the final adjustment in the GDP compilation process.
Publicly available Chapter 1 of Lithuanian GNI Inventory gives the outline of the compilation process of Lithuanian GDP by three approaches, balancing and integration procedure, overview of the allowances for exhaustiveness.
For related information, links to publicly available inventories, see sections 10.6.
National and regional accounts compilation builds up on statistics that are primarily collected for other purposes (primary statistics).
It relies on a variety of data sources, including administrative data: car and business registers, accounting statements, tax data, budgetary reports, population censuses, statistical surveys of businesses and households, statements of supervising institutions and branch organisations, annual and quarterly reports, trade statistics on goods and services, balance of payments information.
There is no single survey source for national accounts. Sources vary from country to country and provide statistical information on a large set of economic,social, financial and environmental phenomena, which may not be strictly related to national accounts.
National Accounts in Lithuania are estimated using various data sources: statistical surveys, administrative data, fiscal data. Some data sources are used for estimation of NA components, while others are used for verification purposes. The list of the main data sources broken down by three GDP approaches and GNI are presented in Chapter 1 of Lithuanian GNI Inventory (see section 1.9 Main data sources used). More detailed information about these main data sources is provided in GNI Inventory chapter 10, however it is not publicly available.
For the information on data sources used to compile annual sector accounts please see ASA Inventory (section C data sources).
For the information on data sources used to compile quarterly nation accounts please see QNA Inventory (Chapter 9).
For the information on sources used for the compilation of deficit and debt data and the underlying government sector accounts, please see EDP Inventory (Chapter 3).
For the information on sources used for compilation of Regional Accounts please see Regional Accounts Inventory (Section 1.3)
See also section 10.6. Documentation on methodology
New quarterly national accounts data are published each quarter: 4 times per year. However, depending on circumstances and national practices, initially released quarterly national accounts data may be revised and disseminated again. Annual national accounts data are published at least once a year: when data for a new year are added. But, depending on country practices and revision policy, annual data can also be published more often, e.g. publication of a provisional estimate early in the calendar year and a revised one later in the calendar year.
Frequency of dissemination of Lithuanian national accounts data is in line with European transmission programme. Annual and quarterly NA data are disseminated nationally according to approved release calendar.
Quarterly general government aggregates, financial accounts of general government are disseminated once every quarter; non-financial sector accounts are disseminated to Eurostat twice for every quarter at t+85 days and at t+3 months after the end of the reference quarter, meanwhile in national database of indicators the data are published once for every quarter after t+3 months.
Some other quarterly series disseminated more often: quarterly GDP “flash” estimate is published at t+30 days after the end of the quarter, second GDP estimate (containing GDP components by three approaches) published at t+2 months after the end of the quarter, third estimate is published after t+3 months. Employment “flash” estimate is disseminated at t+30 days after the end of the quarter, second and third estimate disseminated at t+45 days and t+2 months respectively (t+45 employment estimate is not published nationally).
Detailed annual national accounts are disseminated once in a year in the end of September or in the December, depending on a data set. Annual main aggregates of general government are disseminated to Eurostat twice a year: preliminary statistical information is disseminated at t+ 3 months, revised – at t+ 9 months after the end of the reference year; the data are published in national database of indicators in the beginning of April and October respectively. In some cases, if revision of the data is requested by Eurostat after EDP verification, the data may be additionally disseminated to Eurostat and in national database in the second half of April and October respectively following the end of the reference year.
Some of NA data are disseminated on a less regular basis: symmetric input-output tables are disseminated once in five years.
National accounts data should become available to users as timely as possible, taking into account the frequency of the data (annual or quarterly), the character of the data (info on the structure of an economy or on conjuncture developments) and an adequate balance between accuracy and timeliness.
The ESA 2010 transmission programme defines the required timeliness for all national accounts tables. Quarterly tables should become available between 2 and 3 months after the quarter-end. The annual tables have to be transmitted between 2 months (main aggregates) and 36 months (supply and use tables) after the end of the reference year.
Lithuanian national accounts are sent to Eurostat respecting the deadlines specified in ESA 2010 data transmission programme.
Annual and quarterly NA data are disseminated nationally in timely matter according to approved release calendar (see sections 8.1-8.3 for more information).
The geographical comparability of national accounts in Member States of the EU is ensured by the application of common definitions of the European System of Accounts ESA 2010). Worldwide geographical comparison is also possible as most non-European countries apply the SNA 2008 guidelines, and SNA 2008 is consistent with ESA 2010.
Lithuanian national accounts are produced according to requirements and definitions of ESA 2010. Lithuanian NA aggregates should be comparable with the same NA aggregates of other countries, which use the common definitions of ESA 2010 for production of their NA data. However full comparability cannot be always ensured, as different countries may use different methods and different data sources for estimation of NA aggregates.
As the data for all reference periods are compiled according to the requirements of the ESA 2010, national accounts data are fully comparable over time. Also, in the case of fundamental changes to methods or classifications, revisions of long time series are performed, usually going far back into the past.
The Lithuanian NA accounts data are comparable over time. The length of comparable time series is according to the requirements of ESA 2010 Transmission programme of data, and depends on the corresponding data table. For example, the comparable time series for the main aggregates of NA are starting the year 1995, the comparable time series of regional accounts are starting the year 2000.
It should be noted that in the case of the Supply-Use tables, once they are compiled for the year t-3 and transmitted to Eurostat at t+36 months (after reference period) they are not further revised. Transmitted symmetric input-output tables are not a subject for further revisions as well.
The temporal breaks in time series can sometimes occur with the major or benchmark revisions of time series, changes in the classifications.
A new version of the classification of individual consumption expenditure by purpose – COICOP 2018 – has been introduced in the Household final consumption expenditure estimations for the period starting 2020. Lithuania has a derogation until autumn 2027 for the implementation of COICOP 2018 in the 1995–2019 time series.
