- Latest available (Revised)
- Original (As adopted by EU)
Council Regulation (EC) No 2223/96Show full title
Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community
You are here:
What Version
Advanced Features
- Show Geographical Extent(e.g. England, Wales, Scotland and Northern Ireland)
- Show Timeline of Changes
More Resources
Revised version PDFs
- Revised 01/07/20134.62 MB
- Revised 31/08/20104.53 MB
- Revised 10/06/20091.93 MB
- Revised 30/12/20071.92 MB
- Revised 07/08/20032.39 MB
- Revised 20/03/20022.09 MB
- Revised 13/02/20022.21 MB
- Revised 28/12/20012.20 MB
- Revised 12/06/20012.21 MB
- Revised 07/12/20002.20 MB
- Revised 01/08/20002.21 MB
- Revised 27/02/19982.17 MB
This is a Regulation originating from the EU
This is a legislation item that originated from the EU
After exit day there will be three versions of this legislation to consult for different purposes. The legislation.gov.uk version is the version that applies in the UK. The EU Version currently on EUR-lex is the version that currently applies in the EU i.e you may need this if you operate a business in the EU.
The web archive version is the official version of this legislation item as it stood on exit day before being published to legislation.gov.uk and any subsequent UK changes and effects applied. The web archive also captured associated case law and other language formats from EUR-Lex.
Changes over time for: Division III.3:
Changes to legislation:
There are outstanding changes not yet made to Council Regulation (EC) No 2223/96. Any changes that have already been made to the legislation appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Annex A Annex IV Division 2 Division 7 Division III Division III.3:
- Regulation revoked by S.I. 2021/1300 Sch. 1 para. 13
III.3:Other changes in assets accountsU.K.
III.3.1:Other changes in volume of assets accountU.K.
| Changes in assets | Changes in liabilities and net worth | ||||
|---|---|---|---|---|---|
| AN | Non-financial assets | 0 | AF | Liabilities | 0 |
| AN.1 | Produced assets | 0 | K.7 | Catastrophic losses | 0 |
| K.4 | Economic appearance of produced assets | 0 | K.8 | Uncompensated seizures | 0 |
| K.7 | Catastrophic losses | 0 | K.10 | Other volume changes in financial assets and liabilities n.e.c. | 0 |
| K.8 | Uncompensated seizures | 0 | K.12 | Changes in classifications and structure | 0 |
| K.9 | Other volume changes in non-financial assets n.e.c. | 0 | K.12.1 | Changes in sector classification and structure | 0 |
| K.12 | Changes in classifications and structure | 0 | K.12.2 | Changes in classification of assets and liabilities | 0 |
| K.12.1 | Changes in sector classification and structure | 0 | K.12.22 | Changes in classification of assets or liabilities other than monetization/demonetization of gold | 0 |
| K.12.2 | Changes in classification of assets and liabilities | 0 | |||
| K.12.22 | Changes in classification of assets or liabilities other than monetization/demonetization of gold | 0 | of which: AF.2 | Currency and deposits | 0 |
| AF.3 | Securities other than shares | 0 | |||
| of which: AN.11 | Fixed assets | 0 | AF.4 | Loans | 0 |
| AN.12 | Inventories | 0 | AF.5 | Shares and other equity | 0 |
| AN.13 | Valuables | 0 | AF.6 | Insurance technical reserves | 0 |
| AN.2 | Non-produced assets | 0 | AF.7 | Other accounts payable | 0 |
| K.3 | Economic appearance of non-produced assets | 0 | |||
| K.5 | Natural growth of non-cultivated biological resources | 0 | |||
| K.6 | Economic disappearance of non-produced assets | 0 | |||
| K.61 | Depletion of natural assets | 0 | |||
| K.62 | Other economic disappearance of non-produced assets | 0 | |||
| K.7 | Catastrophic losses | 0 | |||
| K.8 | Uncompensated seizures | 0 | |||
| K.9 | Other volume changes in non-financial assets n.e.c. | 0 | |||
| K.12 | Changes in classifications and structure | 0 | |||
| K.12.1 | Changes in sector classification and structure | 0 | |||
| K.12.2 | Changes in classification of assets and liabilities | 0 | |||
| K.12.22 | Changes in classification of assets or liabilities other than monetization/demonetization of gold | 0 | |||
| of which: AN.21 | Tangible non-produced assets | 0 | |||
| AN.22 | Intangible non-produced assets | 0 | |||
| AF | Financial assets | 0 | |||
| K.7 | Catastrophic losses | 0 | |||
| K.8 | Uncompensated seizures | 0 | |||
| K.10 | Other volume changes in financial assets and liabilities n.e.c. | 0 | |||
| K.12 | Changes in classifications and structure | 0 | |||
| K.12.1 | Changes in sector classification and structure | 0 | |||
| K.12.2 | Changes in classification of assets and liabilities | 0 | |||
| K.12.22 | Changes in classification of assets or liabilities other than monetization/demonetization of gold | 0 | |||
| of which: AF.2 | Currency and deposits | 0 | |||
| AF.3 | Securities other than shares | 0 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Shares and other equity | 0 | |||
| AF.6 | Insurance technical reserves | 0 | |||
| AF.7 | Other accounts receivable | 0 | |||
| B.10.2 | Changes in net worth due to other changes in volume of assets | 0 | |||
III.3.2:Revaluation accountU.K.
| Changes in assets | Changes in liabilities and net worth | ||||
|---|---|---|---|---|---|
| K.11 | Nominal holding gains (+)/losses(-): | K.11 | Nominal holding gains(-)/losses(+): | ||
| AN | Non-financial assets | 8 | AF | Liabilities | 0 |
| AN.1 | Produced assets | 5 | AF.2 | Currency and deposits | 0 |
| AN.11 | Fixed assets | 5 | AF.3 | Securities other than shares | 0 |
| AN.12 | Inventories | 0 | AF.4 | Loans | 0 |
| AN.13 | Valuables | 0 | AF.5 | Shares and other equity | 0 |
| AN.2 | Non-produced assets | 3 | AF.6 | Insurance technical reserves | 0 |
| AN.21 | Tangible non-produced assets | 3 | AF.7 | Other accounts payable | 0 |
| AN.22 | Intangible non-produced assets | 0 | |||
| AF | Financial assets | 2 | |||
| AF.2 | Currency and deposits | 0 | |||
| AF.3 | Securities other than shares | 1 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Shares and other equity | 1 | |||
| AF.6 | Insurance technical reserves | 0 | |||
| AF.7 | Other accounts receivable | 0 | |||
| B.10.3 | Changes in net worth due to nominal holding gains losses | 10 | |||
III.3.2.1:Neutral holding gains/losses accountU.K.
| Changes in assets | Changes in liabilities and net worth | ||||
|---|---|---|---|---|---|
| K.11.1 | Neutral holding gains (+)/losses(-): | K.11.1 | Neutral holding gains (-)/losses(+): | ||
| AN | Non-financial assets | 7 | AF | Liabilities | 2 |
| AN.1 | Produced assets | 5 | AF.2 | Currency and deposits | 1 |
| AN.11 | Fixed assets | 5 | AF.3 | Securities other than shares | 0 |
| AN.12 | Inventories | 0 | AF.4 | Loans | 1 |
| AN.13 | Valuables | 0 | AF.5 | Shares and other equity | 0 |
| AN.2 | Non-produced assets | 2 | AF.6 | Insurance technical reserves | 0 |
| AN.21 | Tangible non-produced assets | 2 | AF.7 | Other accounts payable | 1 |
| AN.22 | Intangible non-produced assets | 0 | |||
| AF | Financial assets | 3 | |||
| AF.2 | Currency and deposits | 2 | |||
| AF.3 | Securities other than shares | 1 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Shares and other equity | 0 | |||
| AF.6 | Insurance technical reserves | 0 | |||
| AF.7 | Other accounts receivable | 0 | |||
| B.10.31 | Changes in net worth due to neutral holding gains/losses | 8 | |||
III.3.2.2:Real holding gains/losses accountU.K.
| Changes in assets | Changes in liabilities and net worth | ||||
|---|---|---|---|---|---|
| K.11.2 | Real holding gains(+)/losses(-): | K.11.2 | Real holding gains(-)/losses(+) | ||
| AN | Non-financial assets | 2 | AF | Liabilities | – 2 |
| AN.1 | Produced assets | 0 | AF.2 | Currency and deposits | – 1 |
| AN.11 | Fixed assets | 0 | AF.3 | Securities other than shares | 0 |
| AN.12 | Inventories | 0 | AF.4 | Loans | – 1 |
| AN.13 | Valuables | 0 | AF.5 | Shares and other equity | 0 |
| AN.2 | Non-produced assets | 2 | AF.6 | Insurance technical reserves | 0 |
| AN.21 | Tangible non-produced assets | 2 | AF.7 | Other accounts payable | – 1 |
| AN.22 | Intangible non-produced assets | 0 | |||
| AF | Financial assets | – 2 | |||
| AF.2 | Currency and deposits | – 2 | |||
| AF.3 | Securities other than shares | 0 | |||
| AF.4 | Loans | 0 | |||
| AF.5 | Shares and other equity | 0 | |||
| AF.6 | Insurance technical reserves | 0 | |||
| AF.7 | Other accounts receivable | 0 | |||
| B.10.32 | Changes in net worth due to real holding gains losses | 2 | |||
Options/Help
Print Options
PrintThe Whole Regulation
PrintThe Whole Annex
PrintThe Whole Division
PrintThe Whole Division
PrintThe Whole Division
PrintThis Division only
You have chosen to open the Whole Regulation
The Whole Regulation you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
You have chosen to open Schedules only
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
See additional information alongside the content
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
Timeline of Changes
This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.
The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.
For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.