council regul eec march statist unit observ analysi product system commun council european commun regard treati establish european econom commun articl thereof regard propos commiss cooper european parliament regard opinion econom social committe function intern market requir statist standard applic identif unit collect transmiss public nation commun statist order make reliabl compar inform enterpris financi institut govern oper intern market statist inform product system enterpris assess competit commun institut prevent distort competit accord principl subsidiar creation common statist norm permit product harmon data action undertaken effici commun level norm appli member state author bodi institut charg compil offici statist member state common definit statist unit provid integr statist inform reliabl speed flexibl degre detail requir manag intern market provis made member state order meet specif requir retain introduc statist unit nation nomenclatur observ analysi product system choic statist unit enquiri analys determin specif text util statist classif econom activ european commun refer nace rev provid regul eec applic european system integr econom account esa requir standard definit statist unit regist survei present analysi statist committe set regul eec compet elabor guidelin classifi statist unit accord nace rev unit defin vital statist unit classifi nace rev defin member state order ensur compar nation commun statist desir limit number statist unit product system intern compar econom statist requir member state commun institut statist unit directli link descript introduct unit nation intern standard industri classif isic rev unit nation system nation account document product system made entiti involv product econom financi oper carri entiti introduct strict applic unit commun requir transit period adopt regul articl list statist unit hereinaft refer statist unit product system set annex hereto criteria definit unit explanatori note establish articl definit statist unit product system member state commiss identifi unit view collect transmit publish analys statist data product system connect nace rev articl januari object refer articl member state definit refer articl statist relat situat subsequ date articl transit period run januari decemb member state statist relat period statist unit product system provid articl case statist data commiss transit period adapt transmit conform close annex commiss except circumst request member state duli substanti technic practic reason extend transit period decemb articl end transit period refer articl commiss pursuant prodcedur laid articl author member state statist unit product system articl measur implement regul includ adapt econom technic develop statist unit product system criteria definit annex determin accord procedur laid articl articl repres commiss submit statist programm committe set decis eec euratom draft measur committe deliv opinion draft time limit chairman lai urgenc matter opinion deliv major laid articl treati case decis council requir adopt propos commiss vote repres member state committe weight manner set articl chairman vote commiss adopt measur appli immedi measur accord opinion committe commun commiss council forthwith event commiss defer applic measur decid period month date commun council act qualifi major decis time limit refer paragraph articl statist unit product system refer commun act govern commun statist interpret accord concept terminolog regul articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel march council presid jelv oj oj decis februari publish offici journal oj oj oj annex statist unit product system commun section list unit list statist unit product system enterpris institut unit enterpris group kind activ unit kau unit homogen product uhp local unit local kind activ unit local kau local unit homogen product local uhp section ii criteria statisti unit regul defin basi criteria rel import criteria depend type unit concern legal account organiz criteria order defin unit recogniz identifi economi legal institut criteria appli case legal separ unit group suffici autonom organ order defin type unit account financi criteria appli constitut enterpris unit made legal unit exercis wholli partial product activ legal unit includ legal person exist recogn law independ individu institut member natur person engag econom activ legal unit form combin legal unit legal basi statist unit enterpris geograph critera unit geograph identifi distinct made local region nation commun worldwid area local level mean territori smallest administr area commun gemeent belgium kommun denmark gemeind germani demo koinoti greec municipio spain commun franc ded ward ireland comun itali commun luxembourg gemeent netherland concelho portug ward unit kingdom region level defin nomenclatur territori unit statist nut distinguish level ii iii observ analyt unit defin permit data determin member state data combin give figur commun larger area rule geograph criteria order permit consolid avoid doubl count omiss activ critera econom activ product hereinaft refer activ place resourc equip labour manufactur techniqu inform network product combin lead creation specif good servic activ character input product good servic product process output product activ determin refer specif level nace rev unit carri activ activ ancillari activ rank gross ad factor cost gener distinct made princip activ secondari activ ad figur criteria employ payrol turnov asset view obtain closest approxim classif obtain basi ad unit classifi term activ activ account ad determin classif unit case classif rule observ classif carri stage highest level aggreg section letter class digit divis digit group digit classif level compat previou level statist programm committe refer articl regul eec compet field princip secondari activ back ancillari activ administr account data process process monitor purchas sale market wareh repair transport renov ancillari activ unit carri order permit facilit product unit good servic parti product ancillari activ suppli parti notion ancillari activ develop section iv section iii definit unit explanatori note specif unit enterpris enterpris smallest combin legal unit organiz unit produc good servic benefit degre autonomi decis make alloc current resourc enterpris carri activ locat enterpris sole legal unit explanatori note enterpris defin econom entiti circumst correspond group legal unit legal unit fact perform activ exclus legal unit exist explain administr factor tax reason econom signific larg proport legal unit person emploi belong categori case activ legal unit ancillari activ parent legal unit serv belong attach form enterpris econom analysi institut unit institut unit elementari econom decis make centr character uniform behaviour decis make autonomi exercis princip function unit regard constitut institut unit decis make autonomi respect princip function complet set account order autonomi decis respect princip function unit respons account decis action take order complet set account unit account record cover econom financi transact carri account period balanc sheet asset liabil explanatori note corpor enterpris sector enterpris correspond institut unit esa similar institut unit exist gener govern privat profit institut sector institut unit household sector cover activ household term enterpris reserv exclus product activ appli rule lead solut entiti possess characterist institut unit household enjoi autonomi decis institut unit complet set account entiti complet set account combin institut unit account partial account integr entiti keep complet set account autonomi decis exercis princip function combin unit control entiti satisfi definit institut unit treat publish account entiti form part group enterpris keep complet set account deem institut unit surrend fact law part autonomi decis central bodi hold compani respons group gener manag hold compani deem institut unit distinct unit control deem institut unit unit complet set account autonomi decis privat public compani public corpor cooper partnership recogn independ legal entiti public enterpris virtu special legisl recogn independ legal entiti profit institut recogn independ legal entiti agenc gener govern unit complet set account convent deem autonomi decis quasi corpor enterpris sole proprietorship partnership public enterpris refer point econom financi behaviour separ owner resembl corpor enterpris unit necessarili complet set account convent deem autonomi decis household enterpris group enterpris group associ enterpris bound legal financi link group enterpris decis make centr polici product sale profit central aspect financi manag taxat constitut econom entiti empow make choic unit compris explanatori note observ analys studi link enterpris group strong ti number exercic underwai finish concept group enterpris defin start concept account group seventh council direct eec oj direct forc time consolid account financi year began direct eec oj extend scope applic seventh direct mean seventh direct group presum exist capit vote right held control enterpris provis control power appoint director account financi major control aim account control definit stand suitabl statist analysi account group constitut mutual exclus addit group enterpris statist unit enterpris group base account group concept defin appli amend account group highest consolid level group head includ enterpris group unit account integr consolid compani add major control unit account includ consolid virtu applic criteria allow seventh direct differ type activ small realiv size discount temporari link year enterpris group set enterpris control group head group head parent legal unit control directli indirectli legal unit subsidiari enterpris subsidiari enterpris consid subsidiari parent enterpris form cooper mutual associ parent enterpris own unit group enterpris group bound type link ownership control interest manag unit link unit famili gener enterpris group unit correspond conglomer bound network complex relationship frequent cover wide rang activ subgroup identifi enterpris group recogn major minor link group head control enterpris network subsidiari subsidiari group entir organ depict view implic account direct attempt made distinguish basic unit group belong financi enterpris classifi financi institut case distinct drawn unit credit institut insur enterpris enterpris group span world analys econom territori commun member state enterpris group unit financi analys studi compani strategi vari natur unstabl adopt central unit observ analysi remain enterpris compil present inform kind activ unit kau kind activ unit kau group part enterpris contribut perform activ class level digit nace rev correspond oper subdivis enterpris enterpris inform system capabl indic calcul kau product intermedi consumpt manpow cost oper surplu employ gross fix capit format explanatori note kau devis observ unit order improv homogen result statist survei activ intern compar result level enterpris type horizont vertic integr observ nation intern level entiti carri ancillari activ enterpris belong consid separ kau fact kau correspond oper definit paragraph introduct isic rev kau fall head nace rev classif system produc product homogen group account secondari activ connect separ identifi account document convers kau classifi head classif system basi princip activ produc entir output homogen group specif product product produc secondari activ kau fall classif head intern account enterpris profit cost centr develop criteria close activ concept enabl suppli data kau level observ cost ancillari activ enterpris alloc princip secondari acitivit kau observ enterpris unit homogen product uph unit homogen product uhp character singl activ identifi homogen input product process output product constitut input output distinguish physic characterist extent process product techniqu refer product classif unit homogen product correspond institut unit part thereof hand belong institut unit explanatori note clear analysi product process esa adopt unit homogen product enabl technic econom relationship studi analyt unit input output tabl practic reconstitut data collect observ unit rule directli observ observ unit engag combin activ time engag princip activ secondari activ activ belong branch ancillari activ administr purchas sell trade storag repair observ unit carri princip activ secondari activ subdivid number unit homogen product secondari activ reclassifi head princip activ hand ancillari activ observ unit separ princip secondari activ serv unit homogen product defin independ locat activ isic rev unit homogen product defin correspond local uhp paragraph introduct isic rev govern paragraph local unit local unit enterpris part thereof workshop factori warehous offic mine depot situat geograph identifi place place econom activ carri save except person work part time enterpris explanatori note person work place mainten surveil home local unit place instruct eman work organ employ attach local unit legal unit serv legal basi enterpris part thereof local unit regist offic work local unit compris ancillari activ geograph identifi place interpret strict basi unit belong enterpris locat smallest administr unit member state regard local unit singl local unit spread adjac administr area case convent postal address determin factor boundari unit determin boundari site mean public highwai run interrupt continu boundari definit similar paragraph introduct isic rev concern local strict senc term differ definit paragraph strict sens vari statist consider addit criterion person work unit appli esa reg region applic esa definit local unit region account purpos local kind activ unit local kau local kind activ unit local kau part kau correspond local unit explanatori note kau local kau kau made group part local unit hand local unit circumst compris sole group ancillari activ instanc supplementari classif local unit enterpris local kau local kau correspond oper definit establish paragraph introduct isic rev local unit homogen product local uhp local unit homogen product local uhp part unit homogen product correspond local unit section iv addit explanatori note govern profit bodi case gener govern bodi statist unit collect compil statist variabl central govern social secur administr local govern region provinc depart counti municip metropolitan area bodi collect plan supervis administ financ constitu bodi ministri director gener director bureau agenc offic type activ bodi local author heterogen corpor enterpris activ bodi belong section nace rev public administr defenc compulsori social secur bodi carri activ basic belong section includ educ section health social work section commun social person servic activ section seri data privat sector entiti combin data gener govern privat profit institut classifi type econom activ identif classif carri statist unit entiti closest statist unit defin privat sector criteria privat sector analog appli gener govern bodi appli privat profit institut ancillari activ activ regard ancillari satisfi condit serv unit refer word good servic produc sold market compar activ similar scale perform similar product unit produc servic except case durabl good form part unit end product small implement scaffold contribut current cost unit gener gross fix capit format distinct ancillari princip secondari activ illustr exampl product small implement unit ancillari activ accord criteria account transport ancillari activ accord criteria sale product ancillari activ gener rule produc sale identifi retail sale point product enterpris direct sale end user local unit sale point exception purpos analys regard kind activ unit observ unit form subject twofold classif term princip secondari activ perform enterpris term activ retail sale gener rule product process viabl support ancillari activ ancillari activ isol form distinct entiti carri distinct legal entiti distinct place separ account ancillari activ account classifi activ entiti ancillari activ carri entiti carri ancillari activ central administr depart regist offic regard definit point activ consid ancillari activ product good work carri form part fix capit format construct work account line method nace rev unit carri construct work account classifi build industri data product signific part sold commerci consumpt connect princip secondari activ product good subsequ integr part output princip secondari activ product box contain depart enterpris pack product product energi integr power station integr coke plant consum entireti princip secondari activ parent unit purchas good resal unalt state research develop activ widespread produc servic current product case separ data activ regard distinct activ subsequ recogn kau ancillari activ carri benefit singl entiti activ resourc constitut integr part activ resourc unit activ statist unit ancillari activ carri geograph area defin term zone delimit purpos statist survei desir collect separ supplementari inform unit categori data classifi term geograph area unit carri ancillari activ ancillari activ carri basic benefit kind activ unit cost ancillari activ spread kind activ unit support data proport cost assign distinct activ cost broken inform kind cost ancillari activ broken princip secondari activ proportion output minu intermedi cost exclud cost ancillari activ method prove difficult practic cost ancillari activ simpli broken proportion output ancillari activ organ serv entiti multi unit enterpris constitut group ancillari activ distinct locat case desir cover activ complet carri independ entiti engag exclus ancillari activ comput servic supplementari classif purpos ancillari entiti classifi activ classifi activ unit belong activ start ancillari subsequ begin provid servic sale entiti activ kind develop point ceas ancillari activ regard princip secondari activ entiti decid activ regard ancillari activ princip secondari activ assess role plai enterpris synopt tabl activ locat