{
  "url": "https://openlegislation.uk/eu-regulation-1996-2223/annex-A/annex-IV",
  "json_url": "https://openlegislation.uk/eu-regulation-1996-2223/annex-A/annex-IV.json",
  "legislation": "eur/1996/2223",
  "legislation_title": "Council Regulation (EC) No 2223/96 of 25 June 1996 on the European system of national and regional accounts in the Community (revoked)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1996-2223",
  "path": "annex/A/annex/IV",
  "kind": "appendix",
  "number": "ANNEX IV",
  "heading": "CLASSIFICATIONS AND ACCOUNTS",
  "text": "CLASSIFICATION OF TRANSACTIONS AND OTHER FLOWS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCLASSIFICATION OF BALANCING ITEMS (B)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCLASSIFICATION OF ASSETS (A)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nREGROUPING AND CODING OF INDUSTRIES (A*), PRODUCTS (P*) AND FIXED ASSETS (FIXED CAPITAL FORMATION) (AN)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCLASSIFICATION OF INDIVIDUAL CONSUMPTION BY PURPOSE (COICOP)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n8.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n10.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n11.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n12.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n13.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n14.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCLASSIFICATION OF THE FUNCTIONS OF THE GOVERNMENT (COFOG)\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n1.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n8.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n10.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nCLASSIFICATION OF THE PURPOSES OF NON-PROFIT INSTITUTIONS SERVING HOUSEHOLDS (COPNI)\n1.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n2.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n3.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n4.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n5.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n6.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n7.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n8.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n9.\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nACCOUNTS\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.1 — Account 0: Goods and services account\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.2 — Full sequence of accounts for the total economy\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.3 — Full sequence of accounts for non-financial corporations\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.4 — Full sequence of accounts for financial corporations\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.5 — Full sequence of accounts for general government\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.6 — Full sequence of accounts for households\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nTable A.IV.7 — Full sequence of accounts for non-profit institutions serving households\n. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Regulation revoked (15.12.2021) by The UK Statistics (Amendment etc.) (EU Exit) Regulations 2021 (S.I. 2021/1300), reg. 1, Sch. 1 para. 13 (with reg. 7(3))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1996/2223/annex/A/annex/IV",
    "retrieved_at": "2026-11-01T14:59:00.543212+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}