commiss recommend septemb statist classif econom activ european commun break net turnov type activ text eea relev ec commiss european commun regard treati establish european commun regard fourth council direct eec juli annual account type compani articl thereof oper intern market requir applic standard econom data compani financi institut administr reliabl compar statist statist import compani order assess perform level competit identifi posit vi vi competit intern compar econom data led member state commun institut adopt common classif content categori activ product interpret standard fashion member state consist unit nation intern classif end view regul adopt establish statist classif econom activ european commun nace rev commiss depart statist econom activ member state directli deriv nation classif direct eec prescrib measur coordin nation provis annual account type compani requir account give true fair view compani asset financi posit profit loss end minimum content note account laid articl state note set net turnov broken categori activ virtu exempt provid direct eec compani member state provid inform result inform provid voluntari basi desir establish condit inform publish compani provid inform voluntari basi correspond compar criteria member state member state european union converg account statist terminolog improv compar qualiti econom inform gener nace rev break net turnov activ pursuant articl direct eec area applic converg give minimum content provis offer numer advantag connect increas consist econom account terminolog reduct administr burden compani connect collect statist common refer improv correspond inform collect compani statist made user econom inform highli desir achiev aim impos oblig compani principl subsidiar establish joint statist account standard permit product harmon inform activ perform effici commun level standard appli member state light situat commiss think recommend member state encourag approach improv transpar smooth run intern market contact committe set pursuant articl fourth council direct task facilit harmon applic direct regular meet deal practic problem aris connect applic major member favour commiss propos compani voluntari basi nace rev break net turnov categori activ recommend member state encourag compani break net turnov categori activ pursuant articl direct eec nace rev categori encourag compani refer statist classif nace rev annex recommend brussel septemb commiss mario monti member commiss annex nace rev refer classif breakdown turnov activ data turnov broken activ render compar compani classif suit intern manag requir break sale good servic account recommend draw classif categori activ compat statist classif econom activ european commun nace rev nation version thereof degre compat intern manag classif deem compat european statist classif indent head divis group class nace rev correspond subdivis nace rev nace rev head obtain ad item intern classif level detail requir nace rev compris level head divis group class part common member state level detail nace rev class inform provid refer level regard relev system ident fourth digit countri permit main activ determin ensur consist member state special case except compani regard digit level nace rev detail break turnov prejudici interest case breakdown activ made digit group digit divis level nace rev case partial compat intern classif statist classif alloc turnov singl class group divis nace rev cost proport us inform provid element kind group item entitl broken turnov note purpos break turnov activ compani separ pure commerci activ trade product activ sale good servic produc compani