commiss regul ec januari amend council regul ec regard revis classif expenditur purpos text eea relev commiss european commun regard treati establish european commun regard council regul ec june european system nation region account commun amend regul ec european parliament council articl articl thereof regul ec refer framework common standard definit classif account rule draw account member state statist requir european commun order obtain compar result member state inter secretariat work group nation account iswgna revis unit nation publish revis classif expenditur purpos classif function govern cofog classif individu consumpt purpos coicop classif purpos profit institut serv household copni classif regul ec amend measur provid regul accord opinion statist programm committe adopt regul articl annex quot european system account esa quot regul ec amend set annex regul articl regul enter forc dai public offici journal european commun regul bind entireti directli applic member state brussel januari commiss pedro solb mira member commiss oj oj oj annex annex regul ec amend chapter section replac quot good servic provid govern unit borderlin individu collect good servic drawn basi classif function govern cofog convent govern final consumpt expenditur head treat expenditur individu consumpt medic product applianc equip outpati servic hospit servic public health servic recreat sport servic cultur servic pre primari primari educ secondari educ post secondari tertiari educ tertiari educ educ defin level subsidiari servic educ sick disabl ag survivor famili children unemploy hous social exclus altern individu consumpt expenditur gener govern correspond divis coicop includ group hous equival cofog group health equival cofog group recreat cultur equival cofog group educ equival cofog group social protect equival cofog group group collect consumpt expenditur remaind govern final consumpt expenditur cofog consist gener public servic divis defenc divis public order safeti divis econom affair divis environment protect divis hous commun amen divis gener administr regul dissemin gener inform statist divis research develop divis quot annex iv quot classif account quot amend part entitl quot classif individu consumpt purpos coicop quot replac quot classif individu consumpt purpos coicop food alcohol beverag food alcohol beverag alcohol beverag tobacco narcot alcohol beverag tobacco narcot cloth footwear cloth footwear hous water electr ga fuel actual rental hous imput rental hous mainten repair dwell water suppli miscellan servic relat dwell electr ga fuel furnish household equip routin household mainten furnitur furnish carpet floor cover household textil household applianc glasswar tablewar household utensil tool equip hous garden good servic routin household mainten health medic product applianc equip outpati servic hospit servic transport purchas vehicl oper person transport equip transport servic commun postal servic telephon fax equip telephon fax servic recreat cultur audio visual photograph inform process equip major durabl recreat cultur recreat item equip garden pet recreat cultur servic newspap book stationeri packag holidai educ pre primari primari educ secondari educ post secondari tertiari educ tertiari educ educ defin level restaur hotel cater servic accommod servic miscellan good servic person care prostitut person effect social protect insur financi servic servic individu consumpt expenditur profit institut serv household npish hous health recreat cultur educ social protect servic individu consumpt expenditur gener govern hous health recreat cultur educ social protect quot ii part entitl quot classif function govern cofog quot replac quot classif function govern cofog gener public servic execut legisl organ financi fiscal affair extern affair foreign econom aid gener servic basic research amp gener public servic gener public servic public debt transact transfer gener charact level govern defenc militari defenc civil defenc foreign militari aid amp defenc defenc public order safeti polic servic fire protect servic law court prison amp public order safeti public order safeti econom affair gener econom commerci labour affair agricultur forestri fish hunt fuel energi mine manufactur construct transport commun industri amp econom affair econom affair environment protect wast manag wast water manag pollut abat protect biodivers landscap amp environment protect environment protect hous commun amen hous develop commun develop water suppli street light amp hous commun amen hous commun amen health medic product applianc equip outpati servic hospit servic public health servic amp health health recreat cultur religion recreat sport servic cultur servic broadcast publish servic religi commun servic amp recreat cultur religion recreat cultur religion educ pre primari primari educ secondari educ post secondari tertiari educ tertiari educ educ defin level subsidiari servic educ amp educ educ social protect sick disabl ag survivor famili children unemploy hous social exclus amp social protect social protect quot iii part entitl quot classif function govern cofog quot part insert quot classif purpos profit institut serv household copni hous hous health medic product applianc equip outpati servic hospit servic public health servic amp health health servic recreat cultur recreat sport servic cultur servic educ pre primari primari educ secondari educ post secondari tertiari educ tertiari educ educ defin level amp educ educ servic social protect social protect servic amp social protect religion religion polit parti labour profession organis servic polit parti servic labour organis servic profession organis environment protect environment protect servic amp environment protect servic servic amp servic quot